133116141032171520331816442117104112118204101221521222105102233205312346103241106412422061042537512541071052652076126181062721087127320810728124981285109108296209912971010930811010130921011031101111131111111113212211121321121123321121313332121434413151341113C00059116353213171355141836711419136921420371115211371311522381215233951624161162510172161201817227511731021217420210118O532011186103221874102191110420211912204105610620610720781082089109Other (Define) (footnote details)20910Other (Specify) (footnote details)11021011111211121122121311314TrueOriginal value: *114214TrueOriginal value: *15TrueOriginal value: *115215TrueOriginal value: *16116TrueOriginal value: *17117TrueOriginal value: *18118Date:1/30/201919Dates:1/29/2019-1/31/20191192012021112122122923123Other Clearing (Specify) (footnote details):Other (Define) (footnote details)102411124Other (Specify) (footnote details)4255125162219TrueOriginal value: *32041205220621712182219221012211231212312421243255125152629126362731127112851286629161296930101301231251311732681326533151336348134935313522437103TrueOriginal value: *674TrueOriginal value: *715TrueOriginal value: *7066788TrueOriginal value: *1910TrueOriginal value: *1112TrueOriginal value: *1314TrueOriginal value: *15Other (Define) (footnote details)Other (Specify) (footnote details)2208713Common StockNot PreparedOriginal value: TrueFalseOriginal value: NFSSFSS-BFSS-PISSISS-PAVSPKS81010151220252953016312733471562583654151618210112214316518720122224311315273911121324364758697118129131142155132445566718294105115 C000591 ferc:OperatingUtilityMember 2017-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 ferc:DebitedMember 2018-10-01 2018-10-31 C000591 0-8 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 1-19 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-17 2018-01-01 2018-12-31 C000591 2017-12-31 C000591 0-4 2018-12-31 C000591 2-3 2018-01-01 2018-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 2-13 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 1-2 2017-01-01 2017-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 2-20 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 ferc:NonUtilityMember 2018-12-31 C000591 0-21 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-30 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 ferc:GasPlantInServiceMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-25 ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-29 2018-01-01 2018-12-31 C000591 2-10 2018-01-01 2018-12-31 C000591 1-33 2018-01-01 2018-12-31 C000591 ferc:NovemberMember 2018-01-01 2018-12-31 C000591 0-5 2018-12-31 C000591 0-7 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-3 ferc:GasUtilityMember 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-58 2017-01-01 2017-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-8 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-68 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 ferc:NonUtilityMember 2018-01-01 2018-12-31 C000591 0-6 2018-12-31 C000591 0-31 2018-01-01 2018-12-31 C000591 0-22 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-5 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 ferc:GeneralPlantMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-21 2018-01-01 2018-12-31 C000591 ferc:OtherUtilityMember 2018-01-01 2018-12-31 C000591 0-23 2018-01-01 2018-12-31 C000591 0-11 2018-11-01 2018-11-30 C000591 0-16 2018-01-01 2018-12-31 C000591 ScheduleCapitalStockExpenseAbstract 2018-01-01 2018-12-31 C000591 0-71 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-1 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-65 2018-10-01 2018-10-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-5 2018-12-31 C000591 0-3 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-4 2017-01-01 2017-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 1-7 2018-01-01 2018-12-31 C000591 ferc:JanuaryMember 2018-01-01 2018-12-31 C000591 ScheduleInvestmentsAbstract 2018-01-01 2018-12-31 C000591 0-3 2017-01-01 2017-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-23 2017-01-01 2017-12-31 C000591 ferc:OperatingUtilityMember 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 1-29 2018-01-01 2018-12-31 C000591 0-5 2017-12-31 C000591 0-10 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-24 2018-01-01 2018-12-31 C000591 2-10 2018-01-01 2018-12-31 C000591 ferc:DecemberMember 2018-01-01 2018-12-31 C000591 0-31 2018-01-01 2018-12-31 C000591 0-9 ferc:GasUtilityMember 2018-12-31 C000591 1-6 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-16 2018-01-01 2018-12-31 C000591 0-56 2017-01-01 2017-12-31 C000591 0-28 2018-01-01 2018-12-31 C000591 0-8 2018-12-31 C000591 0-24 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 0-6 2017-01-01 2017-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 0-3 2018-10-01 2018-10-31 C000591 2-9 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-10 ferc:GasUtilityMember 2018-12-31 C000591 0-20 2017-12-31 C000591 0-17 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 ferc:GasPlantInServiceMember ferc:GasUtilityMember 2018-12-31 C000591 0 2018-10-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-3 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-25 2017-01-01 2017-12-31 C000591 0-2 2018-12-31 C000591 0-7 2017-01-01 2017-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-34 2018-01-01 2018-12-31 C000591 0-65 2018-01-01 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-33 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-33 2018-01-01 2018-12-31 C000591 0-17 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 0-5 2017-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 1-7 2018-01-01 2018-12-31 C000591 ferc:NegotiatedRateMember 2018-12-01 2018-12-31 C000591 0-12 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-67 2018-10-01 2018-10-31 C000591 2018-01-01 2018-12-31 C000591 0-68 2018-10-01 2018-10-31 C000591 1-31 2018-01-01 2018-12-31 C000591 0-20 2018-01-01 2018-12-31 C000591 0-17 2018-01-01 2018-12-31 C000591 2-15 2018-01-01 2018-12-31 C000591 0-24 2018-01-01 2018-12-31 C000591 0 2018-01-01 2018-12-31 C000591 0-8 2018-11-01 2018-11-30 C000591 0-1 ferc:GasUtilityMember 2018-12-31 C000591 0-5 2017-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 1-30 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 1-19 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 ferc:ProductionAndGatheringPlantMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-14 2017-12-31 C000591 ferc:JuneMember 2018-01-01 2018-12-31 C000591 0-23 2018-01-01 2018-12-31 C000591 1-5 2017-01-01 2017-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-18 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-26 2018-01-01 2018-12-31 C000591 0-8 2017-12-31 C000591 1-18 2018-01-01 2018-12-31 C000591 1-32 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 1-24 2018-01-01 2018-12-31 C000591 0-2 2017-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-4 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 2-11 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-6 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-1 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-9 2018-12-31 C000591 ferc:DiscountedRateMember 2018-10-01 2018-10-31 C000591 0-20 2018-01-01 2018-12-31 C000591 0-7 2018-12-31 C000591 0-11 2018-12-01 2018-12-31 C000591 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-24 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-39 2018-01-01 2018-12-31 C000591 0-6 ferc:DeliveredToInterstatePipelinesMember ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 1-5 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 ferc:UndergroundGasStoragePlantMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-10 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 2-6 2018-01-01 2018-12-31 C000591 ferc:CreditedMember 2018-10-01 2018-10-31 C000591 2-6 2018-01-01 2018-12-31 C000591 1-13 2018-01-01 2018-12-31 C000591 ferc:GasPlantInServiceMember ferc:GasUtilityMember 2017-12-31 C000591 1-22 2018-01-01 2018-12-31 C000591 0-18 2017-01-01 2017-12-31 C000591 0-14 2018-12-31 C000591 0-15 0 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-16 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-37 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-31 ferc:DeliveredToOthersMember ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-6 2018-12-31 C000591 0-4 2017-12-31 C000591 2-16 2018-01-01 2018-12-31 C000591 ferc:SeptemberMember 2018-01-01 2018-12-31 C000591 0-8 2017-12-31 C000591 0-36 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-75 2018-01-01 2018-12-31 C000591 0-6 2018-12-01 2018-12-31 C000591 0-28 2018-01-01 2018-12-31 C000591 0-5 2018-12-31 C000591 0-2 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-28 2018-01-01 2018-12-31 C000591 0-25 ferc:DeliveredToOthersMember ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 2-1 2018-01-01 2018-12-31 C000591 2-9 2018-01-01 2018-12-31 C000591 1-10 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-10 2018-01-01 2018-12-31 C000591 1-9 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 2-7 2018-01-01 2018-12-31 C000591 0-21 2018-01-01 2018-12-31 C000591 1-33 2018-01-01 2018-12-31 C000591 1-22 2018-01-01 2018-12-31 C000591 ferc:DeliveredToInterstatePipelinesMember ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract 2018-01-01 2018-12-31 C000591 0-16 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 ferc:DeliveredToOthersMember ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 2-11 2018-01-01 2018-12-31 C000591 0-58 2018-01-01 2018-12-31 C000591 0-66 2018-11-01 2018-11-30 C000591 1-7 2017-01-01 2017-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-16 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-2 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-4 2018-12-31 C000591 0-6 ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-22 2018-01-01 2018-12-31 C000591 0-2 2017-01-01 2017-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-8 2018-12-31 C000591 ferc:AugustMember 2018-01-01 2018-12-31 C000591 ferc:DeliveredToOthersMember ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 2-1 2018-01-01 2018-12-31 C000591 2-2 2018-01-01 2018-12-31 C000591 1-6 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 1-27 2018-01-01 2018-12-31 C000591 1-35 2018-01-01 2018-12-31 C000591 0-22 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-22 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 1-34 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-4 2017-12-31 C000591 0-65 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 ferc:IntangiblePlantMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 1-11 2018-01-01 2018-12-31 C000591 0-29 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-12 2018-12-01 2018-12-31 C000591 0-65 2017-01-01 2017-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 ferc:AprilMember 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-2 2017-01-01 2017-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 ferc:GasUtilityMember 2017-01-01 2017-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 1-12 2018-01-01 2018-12-31 C000591 1-6 2018-01-01 2018-12-31 C000591 0-2 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 1-12 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-24 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 ferc:DebitedMember 2018-11-01 2018-11-30 C000591 0-5 2018-01-01 2018-12-31 C000591 1-26 2018-01-01 2018-12-31 C000591 0-8 ferc:GasUtilityMember 2018-12-31 C000591 1-12 2018-01-01 2018-12-31 C000591 0-4 2018-12-01 2018-12-31 C000591 0-68 2018-12-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-56 2018-01-01 2018-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-10 2018-12-31 C000591 0-18 2017-12-31 C000591 1-25 2018-01-01 2018-12-31 C000591 0-9 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-8 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 0-5 2018-12-31 C000591 ScheduleCorporationsControlledByRespondentAbstract 2018-01-01 2018-12-31 C000591 0-7 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 ferc:CreditedMember 2018-12-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 1-17 2018-01-01 2018-12-31 C000591 1-20 2018-01-01 2018-12-31 C000591 0-4 ferc:GasUtilityMember 2018-12-31 C000591 1-16 2018-01-01 2018-12-31 C000591 1-35 2018-01-01 2018-12-31 C000591 0-19 2018-01-01 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 1-4 2017-01-01 2017-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 ferc:DiscountedRateMember 2018-12-01 2018-12-31 C000591 0-30 2018-01-01 2018-12-31 C000591 0-7 ferc:GasUtilityMember 2018-12-31 C000591 2-19 2018-01-01 2018-12-31 C000591 1-37 2018-01-01 2018-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 1-15 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 0-7 2018-10-01 2018-10-31 C000591 0-7 2017-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-67 2018-01-01 2018-12-31 C000591 1-27 2018-01-01 2018-12-31 C000591 1-4 2018-01-01 2018-12-31 C000591 1-2 2018-01-01 2018-12-31 C000591 0-5 2018-10-01 2018-10-31 C000591 0-2 2018-01-01 2018-12-31 C000591 2-18 2018-01-01 2018-12-31 C000591 ferc:DirectPayrollDistributionMember 2018-01-01 2018-12-31 C000591 0-3 2017-01-01 2017-12-31 C000591 0-29 2018-01-01 2018-12-31 C000591 1-18 2018-01-01 2018-12-31 C000591 1-5 2018-01-01 2018-12-31 C000591 0-7 2018-12-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-1 2017-12-31 C000591 0-11 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-2 2018-12-31 C000591 0-5 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 ferc:TransmissionPlantMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 ferc:NegotiatedRateMember 2018-11-01 2018-11-30 C000591 0-4 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 2-12 2018-01-01 2018-12-31 C000591 0-16 2018-01-01 2018-12-31 C000591 ferc:RecourseRateMember 2018-12-01 2018-12-31 C000591 0-27 2018-01-01 2018-12-31 C000591 0-70 2018-01-01 2018-12-31 C000591 0-2 2018-12-31 C000591 1-1 2017-01-01 2017-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-10 2017-12-31 C000591 0-26 2018-01-01 2018-12-31 C000591 0-36 2018-01-01 2018-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-2 2017-12-31 C000591 ferc:MarchMember 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-3 2017-12-31 C000591 ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 1-21 2018-01-01 2018-12-31 C000591 ScheduleExtraordinaryPropertyLossesAbstract 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-5 2018-12-01 2018-12-31 C000591 0-12 2018-10-01 2018-10-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-5 2018-11-01 2018-11-30 C000591 0-6 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-4 2018-12-31 C000591 0-1 2017-01-01 2017-12-31 C000591 0-2 2018-12-31 C000591 0-35 2018-01-01 2018-12-31 C000591 0-6 2018-11-01 2018-11-30 C000591 0-8 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 ferc:OctoberMember 2018-01-01 2018-12-31 C000591 0-3 2017-12-31 C000591 1-1 2018-01-01 2018-12-31 C000591 0-1 2017-12-31 C000591 1-3 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-19 2018-01-01 2018-12-31 C000591 ferc:RecourseRateMember 2018-11-01 2018-11-30 C000591 0-8 2018-12-01 2018-12-31 C000591 1-13 2018-01-01 2018-12-31 C000591 0-7 2018-12-31 C000591 2-8 2018-01-01 2018-12-31 C000591 0-9 2018-11-01 2018-11-30 C000591 0-6 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-3 2017-12-31 C000591 0-66 2018-12-01 2018-12-31 C000591 0-67 2018-12-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 2-21 2018-01-01 2018-12-31 C000591 0-12 ferc:DeliveredToOthersMember ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-18 2018-12-31 C000591 1-15 2018-01-01 2018-12-31 C000591 0-10 2018-12-31 C000591 1-23 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-7 2017-12-31 C000591 1-9 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-68 2018-11-01 2018-11-30 C000591 0-9 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-69 2018-10-01 2018-10-31 C000591 0-14 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-32 2018-01-01 2018-12-31 C000591 ferc:OperatingUtilityMember 2018-12-31 C000591 0-22 2017-01-01 2017-12-31 C000591 1-28 2018-01-01 2018-12-31 C000591 0-31 2018-01-01 2018-12-31 C000591 1-8 2018-01-01 2018-12-31 C000591 1-3 2018-01-01 2018-12-31 C000591 2-8 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 ferc:ElectricUtilityMember 2018-12-31 C000591 0-1 2018-12-31 C000591 0-5 2018-12-31 C000591 0-6 2017-01-01 2017-12-31 C000591 ferc:CreditedMember 2018-11-01 2018-11-30 C000591 0-9 2018-01-01 2018-12-31 C000591 1-30 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 2016-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-3 2018-11-01 2018-11-30 C000591 2018-12-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-19 2017-01-01 2017-12-31 C000591 0-4 2018-12-31 C000591 0-12 ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 ferc:FebruaryMember 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 1-3 2018-01-01 2018-12-31 C000591 0-23 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 1-34 2018-01-01 2018-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-9 2017-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 ferc:RecourseRateMember 2018-10-01 2018-10-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-24 2018-01-01 2018-12-31 C000591 0-9 2018-10-01 2018-10-31 C000591 0-1 2018-12-31 C000591 2017-01-01 2017-12-31 C000591 0-67 2018-11-01 2018-11-30 C000591 0-10 2018-01-01 2018-12-31 C000591 0-16 ferc:GasPlantInServiceMember ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-4 2018-10-01 2018-10-31 C000591 0-17 2018-01-01 2018-12-31 C000591 0-31 2018-01-01 2018-12-31 C000591 0-70 2018-10-01 2018-10-31 C000591 ferc:MayMember 2018-01-01 2018-12-31 C000591 0-3 2018-12-31 C000591 1-9 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 0-3 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 2018-11-01 2018-11-30 C000591 1-21 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 1-3 2017-01-01 2017-12-31 C000591 1-25 2018-01-01 2018-12-31 C000591 0-20 2018-01-01 2018-12-31 C000591 0-2 ferc:GasUtilityMember 2018-12-31 C000591 1-4 2018-01-01 2018-12-31 C000591 0-20 2017-01-01 2017-12-31 C000591 0-69 2018-11-01 2018-11-30 C000591 0-17 2018-01-01 2018-12-31 C000591 0-5 2017-01-01 2017-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 ferc:JulyMember 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-11 2018-12-31 C000591 1-24 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-20 2018-01-01 2018-12-31 C000591 ScheduleDiscountOnCapitalStockAbstract 2018-01-01 2018-12-31 C000591 2-14 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-6 ferc:GasUtilityMember 2018-12-31 C000591 0-5 2017-12-31 C000591 0-69 2018-12-01 2018-12-31 C000591 0-38 2018-01-01 2018-12-31 C000591 1-4 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-11 2018-10-01 2018-10-31 C000591 0-9 2018-01-01 2018-12-31 C000591 1-32 2018-01-01 2018-12-31 C000591 0-12 2018-12-31 C000591 0-47 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 2-14 2018-01-01 2018-12-31 C000591 ScheduleUnamortizedLossAndGainOnReacquiredDebtAbstract 2018-01-01 2018-12-31 C000591 0-4 2017-01-01 2017-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-18 2018-01-01 2018-12-31 C000591 2-4 2018-01-01 2018-12-31 C000591 0-24 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-4 2018-11-01 2018-11-30 C000591 0-4 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 0-10 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-2 2017-12-31 C000591 0-3 2018-12-01 2018-12-31 C000591 0-15 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-4 2018-12-31 C000591 1-14 2018-01-01 2018-12-31 C000591 1-2 2018-01-01 2018-12-31 C000591 ferc:GasUtilityMember 2018-12-31 C000591 0-4 2017-12-31 C000591 0-4 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-11 2018-01-01 2018-12-31 C000591 0-6 2017-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-17 ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 1-29 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-16 2017-01-01 2017-12-31 C000591 0-22 2018-01-01 2018-12-31 C000591 0-31 ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-2 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-8 2018-10-01 2018-10-31 C000591 1-23 2018-01-01 2018-12-31 C000591 0-24 2017-01-01 2017-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 ferc:DebitedMember 2018-12-01 2018-12-31 C000591 1-20 2018-01-01 2018-12-31 C000591 0-25 ferc:DeliveredToInterstatePipelinesMember ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 1-22 2018-01-01 2018-12-31 C000591 0-1 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 2-4 2018-01-01 2018-12-31 C000591 1-6 2017-01-01 2017-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-71 2018-10-01 2018-10-31 C000591 0-5 2017-12-31 C000591 1-12 2017-01-01 2017-12-31 C000591 0-5 2017-01-01 2017-12-31 C000591 1-2 2018-01-01 2018-12-31 C000591 2-7 2018-01-01 2018-12-31 C000591 1-31 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-10 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 2018-10-01 2018-10-31 C000591 0-6 2018-10-01 2018-10-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-34 2018-01-01 2018-12-31 C000591 ScheduleGasPlantHeldForFutureUseAbstract 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 1-23 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-5 2018-01-01 2018-12-31 C000591 ferc:DiscountedRateMember 2018-11-01 2018-11-30 C000591 0-20 2018-01-01 2018-12-31 C000591 2-15 2018-01-01 2018-12-31 C000591 ferc:DeliveredToInterstatePipelinesMember ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 ScheduleInvestmentsInSubsidiaryCompaniesAbstract 2018-01-01 2018-12-31 C000591 0-27 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-7 2018-11-01 2018-11-30 C000591 0-36 ferc:ThreeDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-21 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-14 2018-01-01 2018-12-31 C000591 1-8 2018-01-01 2018-12-31 C000591 0-13 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-7 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 0-21 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 ScheduleSecuritiesIssuedOrAssumedAndSecuritiesRefundedOrRetiredDuringTheYearAbstract 2018-01-01 2018-12-31 C000591 0-6 ferc:DeliveredToOthersMember ferc:SingleDayPeakDeliveriesMember 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 ferc:PayrollBilledByAffiliatedCompaniesMember 2018-01-01 2018-12-31 C000591 0-22 2018-01-01 2018-12-31 C000591 0-27 2018-01-01 2018-12-31 C000591 0-32 2018-01-01 2018-12-31 C000591 0-5 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 1-14 2018-01-01 2018-12-31 C000591 2-5 2018-01-01 2018-12-31 C000591 0-66 2018-10-01 2018-10-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 2-12 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-12 2018-11-01 2018-11-30 C000591 ferc:NegotiatedRateMember 2018-10-01 2018-10-31 C000591 0-1 2017-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-29 0 2018-01-01 2018-12-31 C000591 0-2 2017-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-66 2018-01-01 2018-12-31 C000591 0-11 ferc:GasUtilityMember 2018-12-31 C000591 2-2 2018-01-01 2018-12-31 C000591 0-2 2018-01-01 2018-12-31 C000591 0-69 2018-01-01 2018-12-31 C000591 0-35 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-26 2018-01-01 2018-12-31 C000591 1-17 2018-01-01 2018-12-31 C000591 0-23 2018-01-01 2018-12-31 C000591 2-17 2018-01-01 2018-12-31 C000591 0-6 ferc:GasUtilityMember 2018-01-01 2018-12-31 C000591 0-3 2017-12-31 C000591 1-11 2018-01-01 2018-12-31 C000591 0-9 2018-12-31 C000591 0-33 2018-01-01 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-7 2018-01-01 2018-12-31 C000591 0-6 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-2 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-15 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 0-1 2018-12-31 C000591 0-5 2018-01-01 2018-12-31 C000591 0-6 2018-01-01 2018-12-31 C000591 0-8 2018-01-01 2018-12-31 C000591 0-19 2018-01-01 2018-12-31 C000591 0-9 2018-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-25 2018-01-01 2018-12-31 C000591 0-3 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 0-9 2018-01-01 2018-12-31 C000591 0-30 2018-01-01 2018-12-31 C000591 0-1 2018-01-01 2018-12-31 C000591 1-1 2018-01-01 2018-12-31 C000591 0-4 2018-01-01 2018-12-31 C000591 0-9 2018-12-01 2018-12-31 C000591 0-5 ferc:GasUtilityMember 2018-12-31 C000591 1-36 2018-01-01 2018-12-31 C000591 0-11 2018-01-01 2018-12-31 C000591 ferc:GasUtilityMember 2017-12-31 C000591 0-1 2017-01-01 2017-12-31 C000591 1-3 2018-01-01 2018-12-31 C000591 0-6 2017-12-31 C000591 0-12 2018-01-01 2018-12-31 C000591 0-11 2018-12-31 C000591 0-7 2018-12-31 C000591 1-25 2018-01-01 2018-12-31 C000591 0-5 2018-12-31 iso4217:USD ferc:dth utr:MW utr:mi shares ferc:dth pure utr:KWh iso4217:USD shares iso4217:USD
THIS FILING IS
Item 1:
An Initial (Original) Submission
OR
Resubmission No.

FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report

These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18 CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)

Gulf South Pipeline Company, LP
Year/Period of Report:

End of:
2018
/
Q4


INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q

GENERAL INFORMATION

  1. Purpose

    FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information form natural gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are also considered to be a non-confidential public use forms.
  2. Who Must Submit

    Each natural gas company whose combined gas transported or stored for a fee exceed 50 million dekatherms in each of the previous three years must submit FERC Form 2 and 3-Q.

    Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or volume transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit FERC Form 2-A and 3-Q.

    Newly established entities must use projected data to determine whether they must file the FERC Form 3-Q and FERC Form 2 or 2-A.
  3. What and Where to Submit

    1. Submit Forms 2, 2-A and 3-Q electronically through the submission software at http://www.ferc.gov/docs-filing/eforms/form-2/elec-subm-soft.asp .
    2. The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-Q filings.
    3. Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the Commission, the latest Annual Report to Stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not include monthly and quarterly reports. Indicate by checking the appropriate box on Form 2, Page 3, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the Commission at:

      Secretary of the Commission
      Federal Energy Regulatory Commission
      888 First Street, NE
      Washington, DC 20426
    4. For the Annual CPA certification, submit with the original submission of this form, a letter or report (not applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with the current standards of reporting which will:
      1. Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief Accountant's published accounting releases), and
      2. be signed by independent certified public accountants or an independent licensed public accountant certified or licensed by a regulatory authority of a State or other political subdivision of the U. S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications.)

        Reference
        Reference Schedules Pages
        Comparative Balance Sheet 110-113
        Statement of Income 114-117
        Statement of Retained Earnings 118-119
        Statement of Cash Flows 120-121
        Notes to Financial Statements 122-123
      Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s requirements. Describe the discrepancies that exist
    5. Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement using eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA Certification Statement,” have been added to the dropdown “pick list” from which companies must choose when eFiling. Further instructions are found on the Commission website at http://www.ferc.gov/help/how-to.asp.
    6. Federal, State and Local Governments and other authorized users may obtain additional blank copies of FERC Form 2 and 2-A free of charge from: http://www.ferc.gov/docs-filing/forms/form-2/form-2.pdf and http://www.ferc.gov/docs-filing/forms/form-2a/form-2a.pdf, respectively. Copies may also be obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202).502-8371
  4. When to Submit:

    FERC Forms 2, 2-A, and 3-Q must be filed by the dates:

    1. FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)
    2. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and
    3. FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-Q within 70 days after the reporting quarter (18 C.F.R. § 260.300).
  5. Where to Send Comments on Public Reporting Burden.

    The public reporting burden for the Form 2 collection of information is estimated to average 1,623 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data-needed, and completing and reviewing the collection of information. The public reporting burden for the Form 2A collection of information is estimated to average 250 hours per response. The public reporting burden for the Form 3-Q collection of information is estimated to average 167 hours per response.

    Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. § 3512 (a)).

GENERAL INSTRUCTIONS

  1. Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201). Interpret all accounting words and phrases in accordance with the USofA.
  2. Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's year to date amounts.
  3. Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.
  4. For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2 and 3.
  5. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" included in the header of each page is to be completed only for resubmissions.
  6. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by enclosing the numbers in parentheses.
  7. For any resubmissions, submit the electronic filing using the form submission only. Please explain the reason for the resubmission in a footnote to the data field.
  8. Footnote and further explain accounts or pages as necessary.
  9. Do not make references to reports of previous periods/years or to other reports in lieu of required entries, except as specifically authorized.
  10. Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be based upon those shown by the report of the previous period/year, or an appropriate explanation given as to why the different figures were used.
  11. Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement.

DEFINITIONS
  1. Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60°F if saturated with water vapor and under a pressure equivalent to that of 30°F, and under standard gravitational force (980.665 cm. per sec) with air of the same temperature and pressure as the gas, when the products of combustion are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid state (called gross heating value or total heating value).
  2. Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
  3. Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
  4. Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose behalf the report is made.

EXCERPTS FROM THE LAW

Natural Gas Act, 15 U.S.C. 717-717w

"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and require from such natural-gas companies specific answers to all questions upon which the Commission may need information. The Commission may require that such reports include, among other things, full information as to assets and liabilities, capitalization, investment and reduction thereof, gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of facilities, costs of maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas, costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."

"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make, amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and time within they shall be filed..."

General Penalties

The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a), 15 U.S.C. §717t-1(a).


FERC FORM NO.
2

REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent

Gulf South Pipeline Company, LP
02 Year/ Period of Report


End of:
2018
/
Q4
03 Previous Name and Date of Change (if name changed during year)

/
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)

9 Greenway Plaza, Suite 2800, Houston, Texas 77046 - 0905
05 Name of Contact Person

Steven A. Barkauskas
06 Title of Contact Person

Senior VP, Controller - CAO & CIO
07 Address of Contact Person (Street, City, State, Zip Code)

9 Greenway Plaza, Suite 2800, Houston, Texas 77046 - 0905
08 Telephone of Contact Person, Including Area Code

713-479-8000
09 This Report is An Original / A Resubmission

(1)
An Original

(2)
A Resubmission
10 Date of Report (Mo, Da, Yr)

04/17/2019
Annual Corporate Officer Certification
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.



11 Name

Steven A. Barkauskas
12 Title

Senior VP, Controller - CAO & CIO
13 Signature

/s/ Steven A. Barkauskas
14 Date Signed

04/17/2019
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.



Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Line No.
Title of Schedule
(a)
Reference Page No.
(b)
Date Revised
(c)
Remarks
(d)
ScheduleIdentificationAbstract
Identification
1
02-04
ScheduleListOfSchedulesAbstract
List of Schedules (Natural Gas Campnay)
2
REV 12-07
GeneralCorporateInformationAndFinancialStatementsAbstract
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1
ScheduleGeneralInformationAbstract
General Information
101
12-96
2
ScheduleControlOverRespondentAbstract
Control Over Respondent
102
12-96
3
ScheduleCorporationsControlledByRespondentAbstract
Corporations Controlled by Respondent
103
12-96
N/A
4
ScheduleSecurityHoldersAndVotingPowersAbstract
Security Holders and Voting Powers
107
12-96
5
ScheduleImportantChangesDuringTheQuarterYearAbstract
Important Changes During the Year
108
12-96
6
ScheduleComparativeBalanceSheetAbstract
Comparative Balance Sheet
REV 06-04
ScheduleComparativeBalanceSheetAssetsAndOtherDebitsAbstract
Comparative Balance Sheet (Assets And Other Debits)
110
REV 06-04
ScheduleComparativeBalanceSheetLiabilitiesOtherCreditsAbstract
Comparative Balance Sheet (Liabilities and Other Credits)
112
REV 06-04
7
ScheduleStatementOfIncomeAbstract
Statement of Income for the Year
114
REV 06-04
8
ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract
Statement of Accumulated Comprehensive Income and Hedging Activities
117
NEW 06-02
9
ScheduleStatementOfRetainedEarningsAbstract
Statement of Retained Earnings for the Year
118
REV 06-04
10
ScheduleStatementOfCashFlowsAbstract
Statement of Cash Flows
120
REV 06-04
11
ScheduleNotesToFinancialStatementsAbstract
Notes to Financial Statements
122.1
REV 12-07
BalanceSheetSupportingSchedulesAssetsAndOtherDebitsAbstract
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12
ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion
200
12-96
13
ScheduleGasPlantInServiceAbstract
Gas Plant in Service
204
12-96
14
ScheduleGasPropertyAndCapacityLeasedFromOthersAbstract
Gas Property and Capacity Leased from Others
212
12-96
15
ScheduleGasPropertyAndCapacityLeasedToOthersAbstract
Gas Property and Capacity Leased to Others
213
12-96
16
ScheduleGasPlantHeldForFutureUseAbstract
Gas Plant Held for Future Use
214
12-96
N/A
17
ScheduleConstructionWorkInProgressGasAbstract
Construction Work in Progress-Gas
216
12-96
18
ScheduleNonTraditionalRateTreatmentAffordedNewProjectsAbstract
Non-Traditional Rate Treatment Afforded New Projects
217
NEW 12-07
19
ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract
General Description of Construction Overhead Procedure
218
REV 12-07
20
ScheduleAccumulatedProvisionForDepreciationOfGasUtilityPlantAbstract
Accumulated Provision for Depreciation of Gas Utility Plant
219
12-96
21
ScheduleGasStoredAbstract
Gas Stored
220
REV 04-04
22
ScheduleInvestmentsAbstract
Investments
222
12-96
N/A
23
ScheduleInvestmentsInSubsidiaryCompaniesAbstract
Investments In Subsidiary Companies
224
12-96
N/A
24
SchedulePrepaymentsAbstract
Prepayments
230a
12-96
25
ScheduleExtraordinaryPropertyLossesAbstract
Extraordinary Property Losses
230b
12-96
N/A
26
ScheduleUnrecoveredPlantAndRegulatoryStudyCostsAbstract
Unrecovered Plant And Regulatory Study Costs
230c
12-96
N/A
27
ScheduleOtherRegulatoryAssetsAbstract
Other Regulatory Assets
232
REV 12-07
28
ScheduleMiscellaneousDeferredDebitsAbstract
Miscellaneous Deferred Debits
233
12-96
29
ScheduleAccumulatedDeferredIncomeTaxesAbstract
Accumulated Deferred Income Taxes
234
REV 12-07
BalanceSheetSupportingSchedulesLiabilitiesAndOtherCreditsAbstract
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
30
ScheduleCapitalStockAbstract
Capital Stock
250
12-96
31
ScheduleCapitalStockSubscribedLiabilityForConversionPremiumOnAndInstallmentsReceivedOnAbstract
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and Installments Recieved on Capital Stock
252
12-96
32
ScheduleOtherPaidInCapitalAbstract
Other Paid-In Capital
253
12-96
33
ScheduleDiscountOnCapitalStockAbstract
Discount on Capital Stock
254
12-96
N/A
34
ScheduleCapitalStockExpenseAbstract
Capital Stock Expense
254
12-96
N/A
35
ScheduleSecuritiesIssuedOrAssumedAndSecuritiesRefundedOrRetiredDuringTheYearAbstract
Securities Issued Or Assumed And Securities Refunded Or Retired During The Year
255.1
12-96
N/A
36
ScheduleLongTermDebtAbstract
Long-Term Debt
256
12-96
37
ScheduleUnamortizedDebtExpensePremiumAndDiscountOnLongTermDebtAbstract
Unamortized Debt Expense, Premium And Discount On Long-Term Debt
258
12-96
38
ScheduleUnamortizedLossAndGainOnReacquiredDebtAbstract
Unamortized Loss And Gain On Reacquired Debt
260
12-96
N/A
39
ScheduleReconciliationOfReportedNetIncomeWithTaxableIncomeForFederalIncomeTaxesAbstract
Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes
261
12-96
40
ScheduleTaxesAccruedPrepaidAndChargedDuringYearDistributionOfTaxesChargedAbstract
Taxes Accrued, Prepaid And Charged During Year, Distribution Of Taxes Charged
262
REV 12-07
41
ScheduleMiscellaneousCurrentAndAccruedLiabilitiesAbstract
Miscellaneous Current And Accrued Liabilities
268
12-96
42
ScheduleOtherDeferredCreditsAbstract
Other Deferred Credits
269
12-96
43
ScheduleAccumulatedDeferredIncomeTaxesOtherPropertyAbstract
Accumulated Deferred Income Taxes-Other Property (Account 282)
274
REV 12-07
44
ScheduleAccumulatedDeferredIncomeTaxesOtherAbstract
Accumulated Deferred Income Taxes-Other (Account 283)
276
REV 12-07
45
ScheduleOtherRegulatoryLiabilitiesAbstract
Other Regulatory Liabilities
278
REV 12-07
IncomeAccountSupportingSchedulesAbstract
INCOME ACCOUNT SUPPORTING SCHEDULES
46
ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract
Monthly Quantity & Revenue Data
299
NEW 12-08
47
ScheduleGasOperatingRevenuesAbstract
Gas Operating Revenues
300
REV 12-07
48
ScheduleRevenuesFromTransporationOfGasOfOthersThroughGatheringFacilitiesAbstract
Revenues From Transportation Of Gas Of Others Through Gathering Facilities
302
12-96
49
ScheduleRevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract
Revenues From Transportation Of Gas Of Others Through Transmission Facilities
304
12-96
50
ScheduleRevenuesFromStoringGasOfOthersAbstract
Revenues From Storing Gas Of Others
306
12-96
51
ScheduleOtherGasRevenuesAbstract
Other Gas Revenues
308
12-96
52
ScheduleDiscountedRateServicesAndNegotiatedRateServicesAbstract
Discounted Rate Services And Negotiated Rate Services
313
NEW 12-07
53
ScheduleGasOperationAndMaintenanceExpensesAbstract
Gas Operation And Maintenance Expenses
317
12-96
54
ScheduleExchangeAndImbalanceTransactionsAbstract
Exchange And Imbalance Transactions
328
12-96
55
ScheduleGasUsedInUtilityOperationsAbstract
Gas Used In Utility Operations
331
12-96
56
ScheduleTransmissionAndCompressionOfGasByOthersAbstract
Transmission And Compression Of Gas By Others
332
12-96
57
ScheduleOtherGasSupplyExpensesAbstract
Other Gas Supply Expenses
334
12-96
58
ScheduleMiscellaneousGeneralExpensesAbstract
Miscellaneous General Expenses-Gas
335
12-96
59
ScheduleDepreciationDepletionAndAmortizationOfGasPlantAbstract
Depreciation, Depletion, and Amortization of Gas Plant
12-96
59
ScheduleDepreciationDepletionAndAmortizationAbstract
Section A. Summary of Depreciation, Depletion, and Amortization Charges
336
12-96
59
ScheduleFactorsUsedInEstimatingDepreciationChargesAbstract
Section B. Factors Used in Estimating Depreciation Charges
338
12-96
60
ScheduleParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccountsAbstract
Particulars Concerning Certain Income Deductions And Interest Charges Accounts
340
12-96
CommonSectionAbstract
COMMON SECTION
12-96
61
ScheduleRegulatoryCommissionExpensesAbstract
Regulatory Commission Expenses
350
12-96
62
ScheduleEmployeePensionsAndBenefitsAbstract
Employee Pensions And Benefits (Account 926)
352
NEW 12-07
63
ScheduleDistributionOfSalariesAndWagesAbstract
Distribution Of Salaries And Wages
354
REVISED
64
ScheduleChargesForOutsideProfessionalAndOtherConsultativeServicesAbstract
Charges For Outside Professional And Other Consultative Services
357
REVISED
65
ScheduleTransactionsWithAssociatedAffiliatedCompaniesAbstract
Transactions With Associated (Affiliated) Companies
358
NEW 12-07
StatisticalDataAbstract
GAS PLANT STATISTICAL DATA
66
ScheduleCompressorStationsAbstract
Compressor Stations
508
REV 12-07
67
ScheduleGasStorageProjectsAbstract
Gas Storage Projects
512
12-96
67
ScheduleGasStorageProjectsByCapacitiesAbstract
Gas Storage Projects
513
12-96
68
ScheduleTransmissionLinesAbstract
Transmission Lines
514
12-96
69
ScheduleTransmissionSystemPeakDeliveriesAbstract
Transmission System Peak Deliveries
518
12-96
70
ScheduleAuxiliaryPeakingFacilitiesAbstract
Auxiliary Peaking Facilities
519
12-96
71
ScheduleGasAccountNaturalGasAbstract
Gas Account - Natural Gas
520
REV 01-11
72
ScheduleShipperSuppliedGasForTheCurrentQuarterAbstract
Shipper Supplied Gas for the Current Quarter
521
REVISED 02-11
73
ScheduleSystemMapsAbstract
System Maps
522.1
REV. 12-96
74
FootnoteReferenceAbstract
Footnote Reference
75
FootnoteTextAbstract
Footnote Text
76
StockholdersReportsAbstract
Stockholder's Reports (check appropriate box)
Four copies will be submitted

No annual report to stockholders is prepared


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
General Information
1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of office where any other corporate books of account are kept, if different from that where the general corporate books are kept.

Steven A. Barkauskas, Senior Vice President, Controller - Chief Accounting Officer and Chief Information Officer Gulf South Pipeline Company, LP 9 Greenway Plaza, Suite 2800 Houston, TX 77046-0905

2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized.

Delaware Limited Partnership - Organized December 31, 2000
State of Incorporation:

Date of Incorporation:

Incorporated Under Special Law:

3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.

N/A
(a) Name of Receiver or Trustee Holding Property of the Respondent:

(b) Date Receiver took Possession of Respondent Property:

(c) Authority by which the Receivership or Trusteeship was created:

(d) Date when possession by receiver or trustee ceased:

4. State the classes or utility and other services furnished by respondent during the year in each State in which the respondent operated.

Gulf South Pipeline Company, LP ("Gulf South" or the "Company") is engaged in the storage of natural gas in the states of Louisiana and Mississippi; the gathering of natural gas in the states of Texas, Louisiana and Mississippi and the transportation of natural gas in the states of Texas, Louisiana, Mississippi, Alabama and northern Florida to distribution systems owned by others, to other pipeline companies and to electric utilities and industrial customers for their own use.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial statements?

(1)
Yes

(2)
No

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Control Over Respondent
  1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly, or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding company organization, report in a footnote the chain of organization.
  2. If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained, and the purpose of the trust.
  3. In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect, or a "J" for joint control.
Line No.
NameOfCompanyControllingRespondent
Company Name
(a)
TypeOfControlOverTheRespondent
Type of Control
(b)
StateOfIncorporation
State of Incorporation
(c)
VotingStockOwnedByRespondentPercentage
Percent Voting Stock Owned
(d)
1
(a)
Boardwalk Pipelines, LP
D
DE
100


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: NameOfCompanyControllingRespondent

Gulf South Pipeline Company, LP (Gulf South) is a wholly-owned subsidiary of Boardwalk Pipelines, LP (Boardwalk Pipelines), which is a wholly-owned subsidiary of Boardwalk Pipeline Partners, LP (Boardwalk Pipeline Partners). Boardwalk Pipeline Partners is a Delaware limited partnership formed in 2005. In 2018, Boardwalk GP, LP (Boardwalk GP), Boardwalk Pipeline Partners general partner, purchased Boardwalk Pipeline Partners issued and outstanding common units not already owned by Boardwalk GP or its affiliates (Purchase Transaction). As a result of this transaction, Boardwalk Pipeline Partners became an indirect and direct wholly-owned subsidiary of Boardwalk Pipelines Holding Corp. (BPHC), which is a wholly-owned subsidiary of Loews Corporation (Loews).


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Corporations Controlled by Respondent
  1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
  2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming any intermediaries involved.
  3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
  4. In column (b) designate type of control of the respondent as "D" for direct, an "I" for indirect, or a "J" for joint control.

---------------------------
DEFINITIONS
---------------------------

  1. See the Uniform System of Accounts for a definition of control.
  2. Direct control is that which is exercised without interposition of an intermediary.
  3. Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
  4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line No.
NameOfCompanyControlledByRespondent
Name of Company Controlled
(a)
TypeOfControlOverTheRespondent
Type of Control
(b)
CompanyControlledByRespondentKindOfBusinessDescription
Kind of Business
(c)
VotingStockOwnedByRespondentPercentage
Percent Voting Stock Owned
(d)
FootnoteReferences
Footnote Reference
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Security Holders and Voting Powers
  1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
  2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or contingent; if contingent, describe the contingency.
  3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate action by any method, explain briefly in a footnote.
  4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants.
1. Give date of the latest closing of the stock book prior to end of year, and, in a footnote, state the purpose of such closing:

2. State the total number of votes cast at the latest general meeting prior to the end of year for election of directors of the respondent and number of such votes cast by proxy.

Total:
By Proxy:
3. Give the date and place of such meeting:

Line No.
Name (Title) and Address of Security Holder
(a)
VOTING SECURITIES
4. Number of votes as of (date):

Total Votes
(b)
Common Stock
(c)
Preferred Stock
(d)
Other
(e)
5
TOTAL votes of all voting securities
6
TOTAL number of security holders
7
TOTAL votes of security holders listed below
8
Boardwalk Pipelines, LP
9
9 Greenway Plaza, Suite 2800
10
Houston, TX 77046-0905


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Important Changes During the Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the schedule in which it appears.
  1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
  2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission authorization.
  3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
  4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such authorization.
  5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
  6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was assumed and amount of the obligation. Cite Commission authorization if any was required.
  7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
  8. State the estimated annual effect and nature of any important wage scale changes during the year.
  9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings culminated during the year.
  10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director, security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a material interest.
  11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of increase or decrease for each revenue classification. State the number of customers affected.
  12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during the reporting period.
  13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.

 

Item 1-4: None

 

Item 5: Gulf South placed into service the first phase of the Coastal Bend Header on February 1, 2018 (Docket No.CP15-517). The facilities placed into service include the 66 mile header, a portion of the Wilson Compressor Station, and installation of six of the seven meter stations. This first phase provides capacity of approximately 0.7 Bcf/d under interim service contracts with service under long-term firm transportation contracts commencing no later than February 1, 2019. The second phase of the project was placed into service in the 4th quarter 2018, with long-term firm contracts for this phase of the project commencing on May 1, 2019. The associated capacity for the second phase is approximately 0.7 Bcf/d, for a total project capacity of approximately 1.4 Bcf/d.

Item 6-11: None

 

Item 12: Officers changed during the reporting period:

Appointment: Carrie Lee Assistant Secretary

Tony G. Rizk Vice President Technical Services

Steven Barkauskas Sr. Vice President Controller - Chief Accounting Officer and Chief Information Officer

Mercy Kamps Vice President Human Resources

Resignation:  David N. Goodwin Vice President Technical Services

Allison (McLean) Longoria Vice President Human Resources

Julie Mondelli Regional Vice President-BFS & Southwest Region

Kathlyn F. Kirk Sr. Vice President Marketing & Origination

Roberta A. Jones Sr. Vice President Information Technology and Chief Information officer

Item 13: None

 



Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Comparative Balance Sheet (Assets And Other Debits)
Line No.
Title of Account
(a)
Reference Page Number
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
UtilityPlantAbstract
Utility Plant
2
UtilityPlant
Utility Plant (101-106, 114)
200-201
5,322,511,968
4,824,047,159
3
ConstructionWorkInProgress
Construction Work in Progress (107)
200-201
82,796,366
328,666,666
4
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 2 and 3)
200-201
5,405,308,334
5,152,713,825
5
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
1,867,104,200
1,773,723,024
6
UtilityPlantNet
Net Utility Plant (Total of line 4 less 5)
3,538,204,134
3,378,990,801
7
NuclearFuel
Nuclear Fuel (120.1 thru 120.4, and 120.6)
8
AccumulatedProvisionForAmortizationOfNuclearFuelAssemblies
(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9
NuclearFuelNet
Nuclear Fuel (Total of line 7 less 8)
10
UtilityPlantAndNuclearFuelNet
Net Utility Plant (Total of lines 6 and 9)
3,538,204,134
3,378,990,801
11
OtherGasPlantAdjustments
Utility Plant Adjustments (116)
122
12
GasStoredBaseGas
Gas Stored-Base Gas (117.1)
220
96,101,599
78,033,688
13
SystemBalancingGas
System Balancing Gas (117.2)
220
22,046,914
22,046,914
14
GasStoredInReservoirsAndPipelinesNoncurrent
Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)
220
765,089
83,051
15
GasOwedToSystemGas
Gas Owed to System Gas (117.4)
220
22,885,690
739,934
16
OtherPropertyAndInvestmentsAbstract
OTHER PROPERTY AND INVESTMENTS
17
NonutilityProperty
Nonutility Property (121)
6,614,782
6,614,782
18
AccumulatedProvisionForDepreciationAndAmortizationOfNonutilityProperty
(Less) Accum. Provision for Depreciation and Amortization (122)
643,520
643,520
19
InvestmentInAssociatedCompanies
Investments in Associated Companies (123)
222-223
20
InvestmentInSubsidiaryCompanies
Investments in Subsidiary Companies (123.1)
224-225
22
NoncurrentPortionOfAllowances
Noncurrent Portion of Allowances
23
OtherInvestments
Other Investments (124)
222-223
24
SinkingFunds
Sinking Funds (125)
25
DepreciationFund
Depreciation Fund (126)
26
AmortizationFundFederal
Amortization Fund - Federal (127)
27
OtherSpecialFunds
Other Special Funds (128)
2,250
2,250
28
DerivativeInstrumentAssetsLongTerm
Long-Term Portion of Derivative Assets (175)
29
DerivativeInstrumentAssetsHedgesLongTerm
Long-Term Portion of Derivative Assets - Hedges (176)
30
OtherPropertyAndInvestments
TOTAL Other Property and Investments (Total of lines 17-20, 22-29)
5,973,512
5,973,512
31
CurrentAndAccruedAssetsAbstract
CURRENT AND ACCRUED ASSETS
32
Cash
Cash (131)
327,280
296,695
33
SpecialDeposits
Special Deposits (132-134)
407,658
362,584
34
WorkingFunds
Working Funds (135)
35
TemporaryCashInvestments
Temporary Cash Investments (136)
222-223
36
NotesReceivable
Notes Receivable (141)
98,351
541,443
37
CustomerAccountsReceivable
Customer Accounts Receivable (142)
39,286,418
42,681,421
38
OtherAccountsReceivable
Other Accounts Receivable (143)
5,331,987
6,899,810
39
AccumulatedProvisionForUncollectibleAccountsCredit
(Less) Accum. Provision for Uncollectible Accounts - Credit (144)
67,953
1,725
40
NotesReceivableFromAssociatedCompanies
Notes Receivable from Associated Companies (145)
41
AccountsReceivableFromAssociatedCompanies
Accounts Receivable from Associated Companies (146)
8,559,948
6,073,254
42
FuelStock
Fuel Stock (151)
43
FuelStockExpensesUndistributed
Fuel Stock Expenses Undistributed (152)
44
ResidualsAndExtractedProducts
Residuals (Elec) and Extracted Products (Gas) (153)
45
PlantMaterialsAndOperatingSupplies
Plant Materials and Operating Supplies (154)
4,288,908
3,917,186
46
Merchandise
Merchandise (155)
47
OtherMaterialsAndSupplies
Other Materials and Supplies (156)
48
NuclearMaterialsHeldForSale
Nuclear Materials Held for Sale (157)
49
AllowanceInventoryAndWithheld
Allowances (158.1 and 158.2)
50
NoncurrentPortionOfAllowances
(Less) Noncurrent Portion of Allowances
51
StoresExpenseUndistributed
Stores Expense Undistributed (163)
52
GasStoredCurrent
Gas Stored Underground-Current (164.1)
220
53
LiquefiedNaturalGasStoredAndHeldForProcessing
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)
220
54
Prepayments
Prepayments (165)
230
13,614,898
9,934,080
55
AdvancesForGas
Advances for Gas (166 thru 167)
56
InterestAndDividendsReceivable
Interest and Dividends Receivable (171)
57
RentsReceivable
Rents Receivable (172)
58
AccruedUtilityRevenues
Accrued Utility Revenues (173)
59
MiscellaneousCurrentAndAccruedAssets
Miscellaneous Current and Accrued Assets (174)
5,712,881
3,173,310
60
DerivativeInstrumentAssets
Derivative Instrument Assets (175)
61
DerivativeInstrumentAssetsLongTerm
(Less) Long-Term Portion of Derivative Instrument Assets (175)
62
DerivativeInstrumentAssetsHedges
Derivative Instrument Assets - Hedges (176)
63
DerivativeInstrumentAssetsHedgesLongTerm
(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)
64
CurrentAndAccruedAssets
TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
77,560,376
73,878,058
65
DeferredDebitsAbstract
DEFERRED DEBITS
66
UnamortizedDebtExpense
Unamortized Debt Expense (181)
288,859
371,431
67
ExtraordinaryPropertyLosses
Extraordinary Property Losses (182.1)
230
68
UnrecoveredPlantAndRegulatoryStudyCosts
Unrecovered Plant and Regulatory Study Costs (182.2)
230
69
OtherRegulatoryAssets
Other Regulatory Assets (182.3)
232
89,882,140
89,931,408
70
PreliminarySurveyAndInvestigationCharges
Preliminary Survey and Investigation Charges (Electric)(183)
71
PreliminaryNaturalGasSurveyAndInvestigationChargesAndOtherPreliminarySurveyAndInvestigationCharges
Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72
ClearingAccounts
Clearing Accounts (184)
4,620
5,378
73
TemporaryFacilities
Temporary Facilities (185)
74
MiscellaneousDeferredDebits
Miscellaneous Deferred Debits (186)
233
2,331,169
2,249,891
75
DeferredLossesFromDispositionOfUtilityPlant
Deferred Losses from Disposition of Utility Plant (187)
76
ResearchDevelopmentAndDemonstrationExpenditures
Research, Development, and Demonstration Expend. (188)
77
UnamortizedLossOnReacquiredDebt
Unamortized Loss on Reacquired Debt (189)
78
AccumulatedDeferredIncomeTaxes
Accumulated Deferred Income Taxes (190)
234-235
(b)
2,956,185
(c)
10,178,835
79
UnrecoveredPurchasedGasCosts
Unrecovered Purchased Gas Costs (191)
80
DeferredDebits
TOTAL Deferred Debits (Total of lines 66 thru 79)
95,462,973
102,736,943
81
AssetsAndOtherDebits
TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)
3,813,228,907
3,661,003,033


FOOTNOTE DATA

(a) Concept: GasStoredCurrent

Inventory is segregated between current and noncurrent based upon conventional rules for classification of current assets.

(b) Concept: AccumulatedDeferredIncomeTaxes

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(c) Concept: AccumulatedDeferredIncomeTaxes

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Comparative Balance Sheet (Liabilities and Other Credits)
Line No.
Title of Account
(a)
Reference Page Number
(b)
Current Year End of Quarter/Year Balance
(c)
Prior Year End Balance 12/31
(d)
1
ProprietaryCapitalAbstract
PROPRIETARY CAPITAL
2
CommonStockIssued
Common Stock Issued (201)
250-251
1
1
3
PreferredStockIssued
Preferred Stock Issued (204)
250-251
4
CapitalStockSubscribed
Capital Stock Subscribed (202, 205)
252
5
StockLiabilityForConversion
Stock Liability for Conversion (203, 206)
252
6
PremiumOnCapitalStock
Premium on Capital Stock (207)
252
379,835,513
379,835,513
7
OtherPaidInCapital
Other Paid-In Capital (208-211)
253
1,205,618,142
1,128,308,990
8
InstallmentsReceivedOnCapitalStock
Installments Received on Capital Stock (212)
252
9
DiscountOnCapitalStock
(Less) Discount on Capital Stock (213)
254
10
CapitalStockExpense
(Less) Capital Stock Expense (214)
254
11
RetainedEarnings
Retained Earnings (215, 215.1, 216)
118-119
716,431,847
649,205,130
12
UnappropriatedUndistributedSubsidiaryEarnings
Unappropriated Undistributed Subsidiary Earnings (216.1)
118-119
13
ReacquiredCapitalStock
(Less) Reacquired Capital Stock (217)
250-251
14
AccumulatedOtherComprehensiveIncome
Accumulated Other Comprehensive Income (219)
117
1,423,336
1,835,781
15
ProprietaryCapital
TOTAL Proprietary Capital (Total of lines 2 thru 14)
2,300,462,167
2,155,513,853
16
LongTermDebtAbstract
LONG TERM DEBT
17
Bonds
Bonds (221)
256-257
300,000,000
300,000,000
18
ReacquiredBonds
(Less) Reacquired Bonds (222)
256-257
19
AdvancesFromAssociatedCompanies
Advances from Associated Companies (223)
256-257
20
OtherLongTermDebt
Other Long-Term Debt (224)
256-257
295,000,000
100,000,000
21
UnamortizedPremiumOnLongTermDebt
Unamortized Premium on Long-Term Debt (225)
258-259
22
UnamortizedDiscountOnLongTermDebtDebit
(Less) Unamortized Discount on Long-Term Debt-Dr (226)
258-259
1,043,475
1,346,175
23
CurrentPortionOfLongTermDebt
(Less) Current Portion of Long-Term Debt
24
LongTermDebt
TOTAL Long-Term Debt (Total of lines 17 thru 23)
593,956,525
398,653,825
25
OtherNoncurrentLiabilitiesAbstract
OTHER NONCURRENT LIABILITIES
26
ObligationsUnderCapitalLeaseNoncurrent
Obligations Under Capital Leases-Noncurrent (227)
27
AccumulatedProvisionForPropertyInsurance
Accumulated Provision for Property Insurance (228.1)
28
AccumulatedProvisionForInjuriesAndDamages
Accumulated Provision for Injuries and Damages (228.2)
29
AccumulatedProvisionForPensionsAndBenefits
Accumulated Provision for Pensions and Benefits (228.3)
30
AccumulatedMiscellaneousOperatingProvisions
Accumulated Miscellaneous Operating Provisions (228.4)
31
AccumulatedProvisionForRateRefunds
Accumulated Provision for Rate Refunds (229)
32
LongTermPortionOfDerivativeInstrumentLiabilities
Long-Term Portion of Derivative Instrument Liabilities
33
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
Long-Term Portion of Derivative Instrument Liabilities - Hedges
34
AssetRetirementObligations
Asset Retirement Obligations (230)
33,155,927
25,737,983
35
OtherNoncurrentLiabilities
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
33,155,927
25,737,983
36
CurrentAndAccruedLiabilitiesAbstract
CURRENT AND ACCRUED LIABILITIES
37
CurrentPortionOfLongTermDebt
Current Portion of Long-Term Debt
38
NotesPayable
Notes Payable (231)
39
AccountsPayable
Accounts Payable (232)
32,985,558
48,665,194
40
NotesPayableToAssociatedCompanies
Notes Payable to Associated Companies (233)
293,845,506
389,863,376
41
AccountsPayableToAssociatedCompanies
Accounts Payable to Associated Companies (234)
3,087,152
42
CustomerDeposits
Customer Deposits (235)
43
TaxesAccrued
Taxes Accrued (236)
262-263
31,489,712
31,128,071
44
InterestAccrued
Interest Accrued (237)
1,547,722
702,093
45
DividendsDeclared
Dividends Declared (238)
46
MaturedLongTermDebt
Matured Long-Term Debt (239)
47
MaturedInterest
Matured Interest (240)
48
TaxCollectionsPayable
Tax Collections Payable (241)
49
MiscellaneousCurrentAndAccruedLiabilities
Miscellaneous Current and Accrued Liabilities (242)
268
37,766,311
54,113,441
50
ObligationsUnderCapitalLeasesCurrent
Obligations Under Capital Leases-Current (243)
51
DerivativesInstrumentLiabilities
Derivative Instrument Liabilities (244)
52
LongTermPortionOfDerivativeInstrumentLiabilities
(Less) Long-Term Portion of Derivative Instrument Liabilities
53
DerivativeInstrumentLiabilitiesHedges
Derivative Instrument Liabilities - Hedges (245)
54
LongTermPortionOfDerivativeInstrumentLiabilitiesHedges
(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges
55
CurrentAndAccruedLiabilities
TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
397,634,809
527,559,327
56
DeferredCreditsAbstract
DEFERRED CREDITS
57
CustomerAdvancesForConstruction
Customer Advances for Construction (252)
2,627,515
5,057,268
58
AccumulatedDeferredInvestmentTaxCredits
Accumulated Deferred Investment Tax Credits (255)
59
DeferredGainsFromDispositionOfUtilityPlant
Deferred Gains from Disposition of Utility Plant (256)
60
OtherDeferredCredits
Other Deferred Credits (253)
269
21,281,557
13,480,133
61
OtherRegulatoryLiabilities
Other Regulatory Liabilities (254)
278
171,077,671
170,576,881
62
UnamortizedGainOnReacquiredDebt
Unamortized Gain on Reacquired Debt (257)
260
63
AccumulatedDeferredIncomeTaxesAcceleratedAmortizationProperty
Accumulated Deferred Income Taxes - Accelerated Amortization (281)
64
AccumulatedDeferredIncomeTaxesOtherProperty
Accumulated Deferred Income Taxes - Other Property (282)
(a)
198,759,070
(c)
348,483,881
65
AccumulatedDeferredIncomeTaxesOther
Accumulated Deferred Income Taxes - Other (283)
(b)
94,273,666
(d)
15,939,882
66
DeferredCredits
TOTAL Deferred Credits (Total of lines 57 thru 65)
488,019,479
553,538,045
67
LiabilitiesAndOtherCredits
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)
3,813,228,907
3,661,003,033


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxesOtherProperty

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(b) Concept: AccumulatedDeferredIncomeTaxesOther

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(c) Concept: AccumulatedDeferredIncomeTaxesOtherProperty

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(d) Concept: AccumulatedDeferredIncomeTaxesOther

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Statement of Income
Quarterly
  1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
  2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for other utility function for the current year quarter.
  3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for other utility function for the prior year quarter.
  4. If additional columns are needed place them in a footnote.

Annual or Quarterly, if applicable
  1. Do not report fourth quarter data in columns (e) and (f)
  2. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
  3. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
  4. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
  5. Use page 122 for important notes regarding the statement of income for any account thereof.
  6. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
  7. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
  8. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
  9. Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
  10. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
  11. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Line No.
Title of Account
(a)
Reference Page Number
(b)
Total Current Year to Date Balance for Quarter/Year
(c)
Total Prior Year to Date Balance for Quarter/Year
(d)
Current Three Months Ended Quarterly Only No Fourth Quarter
(e)
Prior Three Months Ended Quarterly Only No Fourth Quarter
(f)
Elec. Utility Current Year to Date (in dollars)
(g)
Elec. Utility Previous Year to Date (in dollars)
(h)
Gas Utiity Current Year to Date (in dollars)
(i)
Gas Utility Previous Year to Date (in dollars)
(j)
Other Utility Current Year to Date (in dollars)
(k)
Other Utility Previous Year to Date (in dollars)
(l)
1
UtilityOperatingIncomeAbstract
UTILITY OPERATING INCOME
2
OperatingRevenues
Gas Operating Revenues (400)
300-301
459,676,151
510,551,393
459,676,151
510,551,393
3
OperatingExpensesAbstract
Operating Expenses
4
OperationExpense
Operation Expenses (401)
317-325
156,184,096
140,918,000
156,184,096
140,918,000
5
MaintenanceExpense
Maintenance Expenses (402)
317-325
32,534,395
34,092,279
32,534,395
34,092,279
6
DepreciationExpense
Depreciation Expense (403)
336-338
113,864,102
101,494,830
113,864,102
101,494,830
7
DepreciationExpenseForAssetRetirementCosts
Depreciation Expense for Asset Retirement Costs (403.1)
336-338
596,796
856,609
596,796
856,609
8
AmortizationAndDepletionOfUtilityPlant
Amort. & Depl. of Utility Plant (404-405)
336-338
4,516
4,516
4,516
4,516
9
AmortizationOfGasPlantAcquisitionAdjustments
Amortization of Utility Plant Acu. Adjustment (406)
336-338
10
AmortizationOfPropertyLossesUnrecoveredPlantAndRegulatoryStudyCosts
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1)
11
AmortizationOfConversionExpenses
Amortization of Conversion Expenses (407.2)
12
RegulatoryDebits
Regulatory Debits (407.3)
36,421,352
34,676,536
36,421,352
34,676,536
13
RegulatoryCredits
(Less) Regulatory Credits (407.4)
48,521,477
38,449,608
48,521,477
38,449,608
14
TaxesOtherThanIncomeTaxesUtilityOperatingIncome
Taxes Other Than Income Taxes (408.1)
262-263
47,359,023
47,825,250
47,359,023
47,825,250
15
IncomeTaxesUtilityOperatingIncome
Income Taxes-Federal (409.1)
262-263
15,638,423
21,222,822
15,638,423
21,222,822
16
IncomeTaxesUtilityOperatingIncomeOther
Income Taxes-Other (409.1)
262-263
6,452,970
3,088,814
6,452,970
3,088,814
17
ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome
Provision of Deferred Income Taxes (410.1)
234-235
50,217,022
46,094,107
50,217,022
46,094,107
18
ProvisionForDeferredIncomeTaxesCreditUtilityOperatingIncome
(Less) Provision for Deferred Income Taxes-Credit (411.1)
234-235
14,981,568
3,860,502
14,981,568
3,860,502
19
InvestmentTaxCreditAdjustments
Investment Tax Credit Adjustment-Net (411.4)
20
GainsFromDispositionOfPlant
(Less) Gains from Disposition of Utility Plant (411.6)
249,917
249,917
21
LossesFromDispositionOfUtilityPlant
Losses from Disposition of Utility Plant (411.7)
22
GainsFromDispositionOfAllowances
(Less) Gains from Disposition of Allowances (411.8)
23
LossesFromDispositionOfAllowances
Losses from Disposition of Allowances (411.9)
24
AccretionExpense
Accretion Expense (411.10)
941,522
733,261
941,522
733,261
25
UtilityOperatingExpenses
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
352,278,469
388,696,914
352,278,469
388,696,914
26
NetUtilityOperatingIncome
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to line 27)
107,397,682
121,854,479
107,397,682
121,854,479
28
OtherIncomeAndDeductionsAbstract
OTHER INCOME AND DEDUCTIONS
29
OtherIncomeAbstract
Other Income
30
NonutilityOperatingIncomeAbstract
Nonutilty Operating Income
31
RevenuesFromMerchandisingJobbingAndContractWork
Revenues From Merchandising, Jobbing and Contract Work (415)
32
CostsAndExpensesOfMerchandisingJobbingAndContractWork
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
33
RevenuesFromNonutilityOperations
Revenues From Nonutility Operations (417)
5
34
ExpensesOfNonutilityOperations
(Less) Expenses of Nonutility Operations (417.1)
35
NonoperatingRentalIncome
Nonoperating Rental Income (418)
36
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings of Subsidiary Companies (418.1)
119
37
InterestAndDividendIncome
Interest and Dividend Income (419)
62,008
240,529
38
AllowanceForOtherFundsUsedDuringConstruction
Allowance for Other Funds Used During Construction (419.1)
11,787,857
28,329,396
39
MiscellaneousNonoperatingIncome
Miscellaneous Nonoperating Income (421)
604,740
5,029,677
40
GainOnDispositionOfProperty
Gain on Disposition of Property (421.1)
41
OtherIncome
TOTAL Other Income (Total of lines 31 thru 40)
12,454,605
33,599,607
42
OtherIncomeDeductionsAbstract
Other Income Deductions
43
LossOnDispositionOfProperty
Loss on Disposition of Property (421.2)
44
MiscellaneousAmortization
Miscellaneous Amortization (425)
45
Donations
Donations (426.1)
340
271,332
281,685
46
LifeInsurance
Life Insurance (426.2)
47
Penalties
Penalties (426.3)
66,161
48
ExpendituresForCertainCivicPoliticalAndRelatedActivities
Expenditures for Certain Civic, Political and Related Activities (426.4)
27,691
23,121
49
OtherDeductions
Other Deductions (426.5)
405,786
305,467
50
OtherIncomeDeductions
TOTAL Other Income Deductions (Total of lines 43 thru 49)
340
770,970
610,273
51
TaxesApplicableToOtherIncomeAndDeductionsAbstract
Taxes Applic. to Other Income and Deductions
52
TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions
Taxes Other Than Income Taxes (408.2)
262-263
19
53
IncomeTaxesFederal
Income Taxes-Federal (409.2)
262-263
965,587
241,633
54
IncomeTaxesOther
Income Taxes-Other (409.2)
262-263
306,358
46,178
55
ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions
Provision for Deferred Income Taxes (410.2)
234-235
1,188,417
6,439,237
56
ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions
(Less) Provision for Deferred Income Taxes-Credit (411.2)
234-235
2,792,867
57
InvestmentTaxCreditAdjustmentsNonutilityOperations
Investment Tax Credit Adjustments-Net (411.5)
58
InvestmentTaxCredits
(Less) Investment Tax Credits (420)
59
TaxesOnOtherIncomeAndDeductions
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
83,528
3,358,578
60
NetOtherIncomeAndDeductions
Net Other Income and Deductions (Total of lines 41, 50, 59)
11,767,163
29,630,756
61
InterestChargesAbstract
INTEREST CHARGES
62
InterestOnLongTermDebt
Interest on Long-Term Debt (427)
20,623,696
24,336,663
63
AmortizationOfDebtDiscountAndExpense
Amortization of Debt Disc. and Expense (428)
258-259
385,272
555,492
64
AmortizationOfLossOnReacquiredDebt
Amortization of Loss on Reacquired Debt (428.1)
65
AmortizationOfPremiumOnDebtCredit
(Less) Amortization of Premium on Debt-Credit (429)
258-259
66
AmortizationOfGainOnReacquiredDebtCredit
(Less) Amortization of Gain on Reacquired Debt-Credit (429.1)
67
InterestOnDebtToAssociatedCompanies
Interest on Debt to Associated Companies (430)
340
10,654,653
3,769,998
68
OtherInterestExpense
Other Interest Expense (431)
340
16,725
128,347
69
AllowanceForBorrowedFundsUsedDuringConstructionCredit
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
1,152,154
3,683,076
70
NetInterestCharges
Net Interest Charges (Total of lines 62 thru 69)
30,528,192
25,107,424
71
IncomeBeforeExtraordinaryItems
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
88,636,653
126,377,811
72
ExtraordinaryItemsAbstract
EXTRAORDINARY ITEMS
73
ExtraordinaryIncome
Extraordinary Income (434)
74
ExtraordinaryDeductions
(Less) Extraordinary Deductions (435)
75
NetExtraordinaryItems
Net Extraordinary Items (Total of line 73 less line 74)
76
IncomeTaxesExtraordinaryItems
Income Taxes-Federal and Other (409.3)
262-263
77
ExtraordinaryItemsAfterTaxes
Extraordinary Items after Taxes (line 75 less line 76)
78
NetIncomeLoss
Net Income (Total of line 71 and 77)
88,636,653
126,377,811


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Statement of Accumulated Comprehensive Income and Hedging Activities
  1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
  2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
  3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Line No.
Item
(a)
Unrealized Gains and Losses on available-for-sale securities
(b)
Minimum Pension liabililty Adjustment (net amount)
(c)
Foreign Currency Hedges
(d)
Other Adjustments
(e)
Other Cash Flow Hedges Interest Rate Swaps
(f)
Other Cash Flow Hedges [Insert Footnote at Line 1 to specify]
(g)
Totals for each category of items recorded in Account 219
(h)
Net Income (Carried Forward from Page 114, Line 78)
(i)
Total Comprehensive Income
(j)
1
Balance of Account 219 at Beginning of Preceding Year
2,259,346
2,259,346
2
Preceding Quarter/Year to Date Reclassifications from Account 219 to Net Income
423,565
423,565
3
Preceding Quarter/Year to Date Changes in Fair Value
4
Total (lines 2 and 3)
423,565
423,565
126,377,811
126,801,376
5
Balance of Account 219 at End of Preceding Quarter/Year
1,835,781
1,835,781
6
Balance of Account 219 at Beginning of Current Year
1,835,781
1,835,781
7
Current Quarter/Year to Date Reclassifications from Account 219 to Net Income
412,445
412,445
8
Current Quarter/Year to Date Changes in Fair Value
9
Total (lines 7 and 8)
412,445
412,445
88,636,653
89,049,098
10
Balance of Account 219 at End of Current Quarter/Year
1,423,336
1,423,336


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Statement of Retained Earnings
  1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
  2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account affected in column (b).
  3. State the purpose and amount for each reservation or appropriation of retained earnings.
  4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
  5. Show dividends for each class and series of capital stock.
Line No.
Item
(a)
Contra Primary Account Affected
(b)
Current Quarter/Year Year to Date Balance
(c)
Previous Quarter/Year Year to Date Balance
(d)
UnappropriatedRetainedEarningsAbstract
UNAPPROPRIATED RETAINED EARNINGS
1
UnappropriatedRetainedEarnings
Balance-Beginning of Period
(a)(b)(c)
644,520,884
522,827,319
2
ChangesAbstract
Changes (Identify by prescribed retained earnings accounts)
3
AdjustmentsToRetainedEarningsAbstract
Adjustments to Retained Earnings (Account 439)
3.1
AdjustmentsToRetainedEarningsCredit
TOTAL Credits to Retained Earnings (Account 439) (footnote details)
3.2
AdjustmentsToRetainedEarningsCredit
TOTAL Debits to Retained Earnings (Account 439) (footnote details)
3.3
AdjustmentsToRetainedEarningsCredit
Balance Transferred from Income (Acct 433 less Acct 418.1)
88,636,653
126,377,811
4
AdjustmentsToRetainedEarningsCredit
Adjustments to Retained Earnings Credit (Debit)
7
AppropriationsOfRetainedEarningsAbstract
Appropriations of Retained Earnings (Account 436)
7.1
AppropriationsOfRetainedEarnings
TOTAL Appropriations of Retained Earnings (Account 436) (footnote details)
8
AppropriationsOfRetainedEarnings
Appropriations of Retained Earnings Amount
9
DividendsDeclaredPreferredStockAbstract
Dividends Declared-Preferred Stock (Account 437)
9.1
DividendsDeclaredPreferredStock
TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote details)
10
DividendsDeclaredPreferredStock
Dividends Declared-Preferred Stock Amount
11
DividendsDeclaredCommonStockAbstract
Dividends Declared-Common Stock (Account 438)
11.1
DividendsDeclaredCommonStock
TOTAL Dividends Declared-Common Stock (Account 438) (footnote details)
(d)
16,725,690
12
DividendsDeclaredCommonStock
Dividends Declared-Common Stock Amount
13
TransfersFromUnappropriatedUndistributedSubsidiaryEarnings
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
14
UnappropriatedRetainedEarnings
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
716,431,847
(e)(f)(g)
644,520,884
15
AppropriatedRetainedEarningsAbstract
APPROPRIATED RETAINED EARNINGS (Account 215)
16
AppropriatedRetainedEarnings
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
17
AppropriatedRetainedEarningsAmortizationReserveFederalAbstract
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.1)
18
AppropriatedRetainedEarningsAmortizationReserveFederal
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 215.1)
19
AppropriatedRetainedEarningsIncludingReserveAmortization
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines of 16 and 18)
20
RetainedEarnings
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 19)
716,431,847
649,205,130
21
UnappropriatedUndistributedSubsidiaryEarningsAbstract
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
ReportOnlyOnAnAnnualBasisNoQuarterlyAbstract
Report only on an Annual Basis no Quarterly
22
UnappropriatedUndistributedSubsidiaryEarnings
Balance-Beginning of Year (Debit or Credit)
23
EquityInEarningsOfSubsidiaryCompanies
Equity in Earnings for Year (Credit) (Account 418.1)
24
DividendsReceived
(Less) Dividends Received (Debit)
25
ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits
Other Changes (Explain)
25.1
ChangesUnappropriatedUndistributedSubsidiaryEarningsCredits
Other Changes (Explain)
26
UnappropriatedUndistributedSubsidiaryEarnings
Balance-End of Year


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: UnappropriatedRetainedEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings - Adjustments to Retained Earnings, Row: 14, Column: d, Value: 649205130
(b) Concept: UnappropriatedRetainedEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 14, Column: d, Value: 649205130
(c) Concept: UnappropriatedRetainedEarnings

Retained earnings as reported as of December 31 , 2017

$649,205,130

Revenue adjustment due to the adoption of ASC 606

 

effective January 1, 2018, net of tax

(4,684,246)

Beginning retained earnings as of Jannary 1, 2018

$644,520,884

(d) Concept: DividendsDeclaredCommonStock

This represents a non-cash distribution of $16,725,690 made to our parent, Boardwalk Pipelines, LP.

(e) Concept: UnappropriatedRetainedEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings - Adjustments to Retained Earnings, Row: 14, Column: d, Value: 649205130
(f) Concept: UnappropriatedRetainedEarnings
Duplicate fact discrepancy. Schedule: 118 - Schedule - Retained Earnings, Row: 14, Column: d, Value: 649205130
(g) Concept: UnappropriatedRetainedEarnings

Retained earnings as reported as of December 31 , 2017

$649,205,130

Revenue adjustment due to the adoption of ASC 606

 

effective January 1, 2018, net of tax

(4,684,246)

Beginning retained earnings as of Jannary 1, 2018

$644,520,884


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Statement of Cash Flows
  1. Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as investments, fixed assets, intangibles, etc.
  2. Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
  3. Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
  4. Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line No.
Description (See Instructions for explanation of codes)
(a)
Current Year to Date Quarter/Year
(b)
Previous Year to Date Quarter/Year
(c)
1
NetCashFlowFromOperatingActivitiesAbstract
Net Cash Flow from Operating Activities
2
NetIncomeLoss
Net Income (Line 78(c) on page 114)
88,636,653
126,377,811
3
NoncashChargesCreditsToIncomeAbstract
Noncash Charges (Credits) to Income:
4
DepreciationAndDepletion
Depreciation and Depletion
114,460,898
102,351,439
5
NoncashAdjustmentsToCashFlowsFromOperatingActivities
Amortization of (Specify) (footnote details)
5.1
NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Amortization of (Specify) (footnote details)
(a)
389,788
560,008
6
DeferredIncomeTaxesNet
Deferred Income Taxes (Net)
36,423,871
45,879,975
7
InvestmentTaxCreditAdjustmentsNet
Investment Tax Credit Adjustments (Net)
8
NetIncreaseDecreaseInReceivablesOperatingActivities
Net (Increase) Decrease in Receivables
(b)
6,244,885
(l)
3,345,554
9
NetIncreaseDecreaseInInventoryOperatingActivities
Net (Increase) Decrease in Inventory
(c)
371,722
(m)
738,565
10
NetIncreaseDecreaseInAllowancesInventoryOperatingActivities
Net (Increase) Decrease in Allowances Inventory
11
NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
28,585,151
5,149,880
12
NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Net (Increase) Decrease in Other Regulatory Assets
13
NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities
Net Increase (Decrease) in Other Regulatory Liabilities
5,482,178
1,251,757
14
AllowanceForOtherFundsUsedDuringConstructionOperatingActivities
(Less) Allowance for Other Funds Used During Construction
11,787,857
28,329,396
15
UndistributedEarningsFromSubsidiaryCompaniesOperatingActivities
(Less) Undistributed Earnings from Subsidiary Companies
16
OtherAdjustmentsToCashFlowsFromOperatingActivities
Other Adjustments to Cash Flows from Operating Activities
16.1
OtherAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Other (footnote details):
(d)
7,404,120
13,678,609
18
NetCashProvidedByUsedInOperatingActivities
Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 16)
203,489,423
235,478,746
20
CashFlowsFromInvestmentActivitiesAbstract
Cash Flows from Investment Activities:
21
ConstructionAndAcquisitionOfPlantIncludingLandAbstract
Construction and Acquisition of Plant (including land):
22
GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Gross Additions to Utility Plant (less nuclear fuel)
(e)
314,810,751
(n)
515,493,697
23
GrossAdditionsToNuclearFuelInvestingActivities
Gross Additions to Nuclear Fuel
24
GrossAdditionsToCommonUtilityPlantInvestingActivities
Gross Additions to Common Utility Plant
25
GrossAdditionsToNonutilityPlantInvestingActivities
Gross Additions to Nonutility Plant
26
AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
(Less) Allowance for Other Funds Used During Construction
(f)
11,787,857
(o)
28,329,396
27
OtherConstructionAndAcquisitionOfPlantInvestmentActivities
Other Construction and Acquisition of Plant, Investment Activities
27.1
OtherConstructionAndAcquisitionOfPlantInvestmentActivitiesDescription
Other (footnote details):
28
CashOutflowsForPlant
Cash Outflows for Plant (Total of lines 22 thru 27)
(g)
303,022,894
(p)
487,164,301
30
AcquisitionOfOtherNoncurrentAssets
Acquisition of Other Noncurrent Assets (d)
31
ProceedsFromDisposalOfNoncurrentAssets
Proceeds from Disposal of Noncurrent Assets (d)
873,001
182,697
33
InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Investments in and Advances to Associated and Subsidiary Companies
(q)
36,563,006
34
ContributionsAndAdvancesFromAssociatedAndSubsidiaryCompanies
Contributions and Advances from Associated and Subsidiary Companies
36
DispositionOfInvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Disposition of Investments in (and Advances to) Associated and Subsidiary Companies
38
PurchaseOfInvestmentSecurities
Purchase of Investment Securities (a)
39
ProceedsFromSalesOfInvestmentSecurities
Proceeds from Sales of Investment Securities (a)
40
LoansMadeOrPurchased
Loan Made or Purchased
41
CollectionsOnLoans
Collections on Loans
43
NetIncreaseDecreaseInReceivablesInvestingActivities
Net (Increase) Decrease in Receivables
44
NetIncreaseDecreaseInInventoryInvestingActivities
Net (Increase) Decrease in Inventory
45
NetIncreaseDecreaseInAllowancesHeldForSpeculationInvestingActivities
Net (Increase) Decrease in Allowances Held for Speculation
46
NetIncreaseDecreaseInPayablesAndAccruedExpensesInvestingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
47
OtherAdjustmentsToCashFlowsFromInvestmentActivities
Other Adjustments to Cash Flows from Investment Activities:
47.1
OtherAdjustmentsToCashFlowsFromInvestmentActivitiesDescription
Other (footnote details):
49
CashFlowsProvidedFromUsedInInvestmentActivities
Net Cash Provided by (Used in) Investing Activities (Total of lines 28 thru 47)
302,149,893
450,418,598
51
CashFlowsFromFinancingActivitiesAbstract
Cash Flows from Financing Activities:
52
ProceedsFromIssuanceAbstract
Proceeds from Issuance of:
53
ProceedsFromIssuanceOfLongTermDebtFinancingActivities
Proceeds from Issuance of Long-Term Debt (b)
54
ProceedsFromIssuanceOfPreferredStockFinancingActivities
Proceeds from Issuance of Preferred Stock
55
ProceedsFromIssuanceOfCommonStockFinancingActivities
Proceeds from Issuance of Common Stock
56
OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Net Increase in Debt (Long Term Advances)
56.1
DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Other (footnote details):
(h)
640,000,000
155,000,000
56.2
DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Other (footnote details):
389,863,376
57
NetIncreaseInShortTermDebt
Net Increase in Short-term Debt (c)
59
CashProvidedByOutsideSources
Cash Provided by Outside Sources (Total of lines 53 thru 58)
640,000,000
544,863,376
61
PaymentsForRetirementAbstract
Payments for Retirement
62
PaymentsForRetirementOfLongTermDebtFinancingActivities
Payments for Retirement of Long-Term Debt (b)
(r)
275,000,000
63
PaymentsForRetirementOfPreferredStockFinancingActivities
Payments for Retirement of Preferred Stock
64
PaymentsForRetirementOfCommonStockFinancingActivities
Payments for Retirement of Common Stock
65
OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Other Retirements
65.1
DescriptionOfOtherRetirementsImpactingCashFlowsFromFinancingActivities
Other (footnote details):
(j)(k)
541,308,945
(s)
55,000,000
66
NetDecreaseInShortTermDebt
Net Decrease in Short-Term Debt (c)
67
OtherAdjustmentsToCashFlowsFromFinancingActivities
Other Adjustments to Financing Cash Flows
68
DividendsOnPreferredStock
Dividends on Preferred Stock
69
DividendsOnCommonStock
Dividends on Common Stock
70
CashFlowsProvidedFromUsedInFinancingActivities
Net Cash Provided by (Used in) Financing Activities (Total of lines 59 thru 69)
98,691,055
214,863,376
73
NetIncreaseDecreaseInCashAndCashEquivalentsAbstract
Net Increase (Decrease) in Cash and Cash Equivalents
74
NetIncreaseDecreaseInCashAndCashEquivalents
(Total of line 18, 49 and 71)
30,585
76,476
76
CashAndCashEquivalents
Cash and Cash Equivalents at Beginning of Period
296,695
373,171
78
CashAndCashEquivalents
Cash and Cash Equivalents at End of Period
327,280
296,695


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: NoncashAdjustmentsToCashFlowsFromOperatingActivities

Amortization of:

2018

 

2017

 

 

 

 

Debt discount and expense

$ 385,272

 

$ 555,492

Underground storage land and land rights

4,516

 

4,516

 

$ 389,788

 

$ 560,008

(b) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: 6244885
(c) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: -371722
(d) Concept: OtherAdjustmentsToCashFlowsFromOperatingActivities

Schedule Page: 120 Line No. 16 Column: b

 

 

 

Detail of Other:

2018

 

2017

 

 

 

 

Retirements

$ (3,330,926)

 

$ (3,836,605)

Asset Impairment

 

 

305,467

Gas stored underground

(1,801,533)

 

(360,344)

Prepayments

(3,680,818)

 

(2,570,022)

Deferred rent accrual

(935,203)

 

(336,321)

Accrued employee benefits

892,056

 

(767,202)

Gain from disposititon of utility plant

(249,917)

 

 

Asset retirement obligation

(239,513)

 

(1,659,035)

Note receivable

98,351

 

541,443

Environmental reserve

(211,926)

 

517,194

Unearned revenue

1,215,677

 

(5,458,079)

Other

839,632

 

(55,105)

 

$ (7,404,120)

 

$ (13,678,609)

(e) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -314810751
(f) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -11787857
(g) Concept: CashOutflowsForPlant
Original value: -303022894
(h) Concept: OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities

2018

 

 

2017

Proceeds from revolving credit facility

 

 

Proceeds from revolving credit facility

(i) Concept: OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities

 

2018

 

2017

Notes Payable to Associated Companies

$ -

 

$ 389,863,376

(j) Concept: OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Original value: -541308945
(k) Concept: OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities

 

2018

 

2017

 

Payment to revolving credit facility

$ (445,000,000)

 

Payment to revolving credit facility

$ (55,000,000)

Notes Payable to Associated Companies

(96,308,944)

 

 

 

Total

$ (541,308,944)

 

 

(l) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: -3345554
(m) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: -738565
(n) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -515493697
(o) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -28329396
(p) Concept: CashOutflowsForPlant
Original value: -487164301
(q) Concept: InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Original value: 36563006
(r) Concept: PaymentsForRetirementOfLongTermDebtFinancingActivities
Original value: -275000000
(s) Concept: OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Original value: -55000000

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Notes to Financial Statements
  1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year, and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
  2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
  3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for determining the respondent’s share of the total plan costs.
  4. Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or incurred on the settlement.
  5. Provide a list of all environmental credits received during the reporting period.
  6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
  7. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
  8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
  9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e., production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
  10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases.
  11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense accounts.
  12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
  13. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
  14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a significant change since year end may not have occurred.
  15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and furnish the data required by the above instructions, such notes may be included herein.

GULF SOUTH PIPELINE COMPANY, LP

 

NOTES TO FERC FINANCIAL STATEMENTS

 

 

Note 1:  Corporate Structure

 

Gulf South Pipeline Company, LP (Gulf South) is a wholly-owned subsidiary of Boardwalk Pipelines, LP (Boardwalk Pipelines), which is a wholly-owned subsidiary of Boardwalk Pipeline Partners, LP (Boardwalk Pipeline Partners). Boardwalk Pipeline Partners is a Delaware limited partnership formed in 2005. In 2018, Boardwalk GP, LP (Boardwalk GP), Boardwalk Pipeline Partners general partner, purchased Boardwalk Pipeline Partners issued and outstanding common units not already owned by Boardwalk GP or its affiliates (Purchase Transaction). As a result of this transaction, Boardwalk Pipeline Partners became an indirect and direct wholly-owned subsidiary of Boardwalk Pipelines Holding Corp. (BPHC), which is a wholly-owned subsidiary of Loews Corporation (Loews).

 

 

Note 2:  Basis of Presentation and Accounting Policies

 

Basis of Presentation

 

The accompanying financial statements were prepared in accordance with the accounting requirements of the Federal Energy Regulatory Commission (FERC) as set forth in its applicable Uniform System of Accounts (USofA) and published accounting releases, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (U.S) (GAAP). The principal differences from GAAP relate to the fact that these financial statements: (1) as permitted by FERC rules, contain certain condensed financial information and exclude certain footnote disclosures normally included in financial statements prepared in accordance with GAAP; (2) classify certain accounts differently on the Comparative Balance Sheet and Statement of Income; (3) do not reflect the new basis of accounting established as a result of a change in ownership which occurred in 2004; (4) contain certain amounts deferred as regulatory assets or liabilities, which were recognized in income for GAAP; (5) reflect income taxes consistent with the FERC USofA, that are not recorded for GAAP since Gulf South is a limited partnership; (6) typically reflect the gain or loss on the disposal of assets as a component of accumulated depreciation, not on the Statement of Income; and (7) recognize allowance for funds used during construction rather than capitalized interest as allowed under GAAP.

 

Subsequent events have been evaluated through April 17, 2019, the date these financial statements were available to be issued.

 

Accounting Pronouncements Adopted in 2018—Revenue Recognition

 

In May 2014, the Financial Accounting Standards Board (FASB) issued ASU 2014-09, Revenue from Contracts with Customers, which was codified in ASC 606. ASC 606 supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition (ASC 605), and requires the recognition of revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services.

 

Effective January 1, 2018, Gulf South implemented ASC 606 using the modified retrospective method, without adjustment to the comparative period information, which remains reported under ASC 605. Upon implementation, Gulf South recorded a cumulative reduction to Retained Earnings of $4.6 million, net of tax, resulting from contracts which had changes to rates during the service period without corresponding changes in service levels provided by Gulf South, with an offsetting increase to Other Deferred Credits of $6.4 million and Accumulated Deferred Income Taxes of $1.8 million. Gulf South elected to apply ASC 606 to contracts with customers, and applicable amendments, which were not completed prior to the implementation date.

 

Use of Estimates

 

The preparation of financial statements in conformity with the FERC requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and disclosure of contingent assets and liabilities and the fair values of certain items. Gulf South bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, which form the basis for making judgments about the carrying amounts of assets and liabilities that are not readily apparent from other sources. Actual results could differ from such estimates.

 

Fair Value Measurements

 

Fair value refers to an exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction in the principal market in which the reporting entity transacts based on the assumptions market participants would use when pricing the asset or liability assuming its highest and best use. A fair value hierarchy has been established that prioritizes the information used to develop those assumptions giving priority, from highest to lowest, to quoted prices in active markets for identical assets and liabilities (Level 1); observable inputs not included in Level 1, for example, quoted prices for similar assets and liabilities (Level 2); and unobservable data (Level 3), for example, a reporting entity’s own internal data based on the best information available in the circumstances. Gulf South uses fair value measurements to account for asset retirement obligations (ARO) and any impairment charges. Notes 4 and 8 contain more information regarding fair value measurements.

 

Cash

 

Cash includes demand deposits with banks or other financial institutions. Gulf South had no restricted cash at December 31, 2018 and 2017.

 

Cash Management

 

Gulf South participates in a cash management program to the extent it is permitted under FERC regulations. Under the cash management program, depending on whether Gulf South has short-term cash surpluses or cash requirements, Boardwalk Pipelines either provides cash to Gulf South or Gulf South provides cash to Boardwalk Pipelines. The transactions are represented by demand notes and are stated at historical carrying amounts. Interest income and expense are recognized on an accrual basis when collection is reasonably assured. Amounts are classified as Notes Receivable from/Notes Payable to Associated Companies in accordance with the USofA. The interest rate on intercompany demand notes is London Interbank Offered Rate (LIBOR) plus one percent and is adjusted every three months.

 

Trade and Other Receivables

 

Trade and other receivables are stated at their historical carrying amount, net of allowances for doubtful accounts. Gulf South establishes an allowance for doubtful accounts on a case-by-case basis when it believes the required payment of specific amounts owed is unlikely to occur. Uncollectible receivables are written off when a settlement is reached for an amount that is less than the outstanding historical balance or a receivable amount is deemed otherwise unrealizable.

 

Gas Stored Underground and Gas Receivables and Payables

 

Gulf South has underground gas in storage which is utilized for system management and operational balancing, as well as for services including firm and interruptible storage associated with certain no-notice and parking and lending (PAL) services. Gas stored underground includes the historical cost of natural gas volumes owned by Gulf South, at times reduced by certain operational encroachments upon that gas. Current gas stored underground represents net retained fuel remaining after providing transportation and storage services which is available for resale and is valued at the lower of weighted-average cost or market.

 

Gulf South provides storage services whereby it stores natural gas on behalf of customers and also periodically holds customer gas under PAL services. Since the customers retain title to the gas held by Gulf South in providing these services, Gulf South does not record the related gas on its balance sheet. Gulf South also periodically lends gas to customers. Note 10 contains more information related to Gulf South’s gas loaned to customers.

 

In the course of providing transportation and storage services to customers, Gulf South may receive different quantities of gas from shippers and operators than the quantities delivered on behalf of those shippers and operators. This results in transportation and exchange gas receivables and payables, commonly known as imbalances, which are primarily settled in cash or the receipt or delivery of gas in the future. Settlement of imbalances requires agreement between the pipelines and shippers or operators as to allocations of volumes to specific transportation contracts and timing of delivery of gas based on operational conditions. The receivables and payables are valued at market price.

 

Plant Materials and Operating Supplies

 

Plant materials and operating supplies are carried at average cost. Gulf South expects its plant materials and operating supplies to be used for projects related to its utility plant and for future growth projects.  

 

 

 

 

 

 

Utility Plant and Repair and Maintenance Costs

 

Utility Plant (Plant) is recorded at its original cost of construction or fair value of assets purchased. Construction costs and expenditures for major renewals and improvements which extend the lives of the respective assets are capitalized. Construction Work In Progress is included in the financial statements as a component of Total Utility Plant. All repair and maintenance costs are expensed as incurred.

 

Gulf South depreciates assets using the straight-line method at FERC prescribed rates over the estimated useful lives of the assets. Reflecting the application of composite depreciation, gains and losses from the ordinary sale and retirement of Plant are not recognized in earnings and generally do not impact Net Utility Plant.

 

Impairment of Long-lived Assets

 

Gulf South evaluates its long-lived assets for impairment when, in management’s judgment, events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. When such a determination has been made, management’s estimate of undiscounted future cash flows attributable to the remaining economic useful life of the asset is compared to the carrying amount of the asset to determine whether an impairment has occurred. If an impairment of the carrying amount has occurred, the amount of impairment recognized in the financial statements is determined by estimating the fair value of the assets and recording a loss to the extent that the carrying amount exceeds the estimated fair value.

 

Allowance for Funds Used During Construction (AFUDC)

 

AFUDC represents the cost of funds, including equity funds, applicable to the regulated natural gas transmission plant under construction as permitted by FERC regulatory practices. The allowance for borrowed funds used during construction is recognized as a reduction to Interest Charges and the allowance for equity funds used during construction is included in Other Income and Deductions. The following table summarizes the allowance for borrowed funds and allowance for equity funds used during construction (in millions):

 

 

For the Year Ended

December 31,

 

2018

 

2017

Allowance for Borrowed Funds Used During Construction

$

1.2

 

$

3.7

Allowance for Other Funds Used During Construction

 

11.8

 

 

28.3

 

Income Taxes

 

As of December 31, 2018, income taxes are recorded in accordance with the FERC Policy Statement on income tax allowances permitting the accrual of income taxes on a pass-through entity.  Deferred income taxes are recognized for differences between the financial reporting and tax bases of assets and liabilities at enacted statutory tax rates in effect for the years in which the differences are expected to reverse. Actual income taxes could vary from these estimates due to future changes in income tax law or results from the final review of tax returns by federal or state tax authorities. Note 9 contains more information regarding Gulf South’s income taxes.

 

Asset Retirement Obligations

 

The accounting requirements for existing legal obligations associated with the future retirement of long-lived assets require entities to record the fair value of a liability for an ARO in the period during which the liability is incurred. The liability is initially recognized at fair value and is increased with the passage of time as accretion expense is recorded, until the liability is ultimately settled. The accretion expense is included within Operation and maintenance costs within the Statements of Income. An amount corresponding to the amount of the initial liability is capitalized as part of the carrying amount of the related long-lived asset and depreciated over the useful life of that asset. Note 6 contains more information regarding Gulf South’s ARO.

 

 

 

Environmental Liabilities

 

Gulf South records environmental liabilities based on management’s estimates of the undiscounted future obligation for probable costs associated with environmental assessment and remediation of operating sites. These estimates are based on evaluations and discussions with counsel and operating personnel and the current facts and circumstances related to these environmental matters. Note 3 contains more information regarding Gulf South’s environmental liabilities.

 

Revenue Recognition

 

Nature of Contracts

 

Gulf South primarily earns revenues from contracts with customers by providing transportation and storage services for natural gas on a firm and interruptible basis. Gulf South also provides interruptible natural gas PAL services. Gulf South’s customers choose, based upon their particular needs, the applicable mix of services depending upon availability of pipeline and storage capacity, the price of services and the volume and timing of customer requirements. The maximum rates that may be charged by Gulf South for its servies are established through the FERC's cost-based rate-making process; however, rates actually charged by Gulf South may be less than those allowed by the FERC. Gulf South is authorized to charge market-based rates for its natural gas storage capacity pursuant to authority granted by the FERC. Under the FERC regulations, certain revenues that Gulf South collects may be subject to possible refunds to its customers. Accordingly, during a rate case, estimated refund liabilities are recorded considering regulatory proceedings, advice of counsel and estimated risk-adjusted total exposure, as well as other factors. Gulf South's service contracts can range from one to twenty years although Gulf South may enter into shorter-or longer-term contracts, and services are invoiced monthly with payment from the customer generally expected within ten to thirty days, depending on the terms of the contract.

Firm Service Contracts: Gulf South offers firm services to its customers. Gulf South’s customers can reserve a specific amount of pipeline capacity at specified receipt and delivery points on Gulf South’s pipeline system (transportation service) or can reserve a specific amount of storage capacity at specified injection and withdrawal points at Gulf South’s storage facilities (storage service). Gulf South accounts for firm services as a single promise to stand ready each month of the contract term to provide the committed capacity for either transportation or storage services when needed by the customer, which represents a series of distinct monthly services that are substantially the same with the same pattern of transfer to the customer. Although several activities may be required to provide the firm service, the individual activities do not represent distinct performance obligations because all of the activities must be performed in combination in order for Gulf South to provide the firm service.

 

The transaction price for firm service contracts is comprised of a fixed fee based on the quantity of capacity reserved, regardless of use (capacity reservation fee), plus variable fees in the form of a usage fee paid on the volume of commodity actually transported or injected and withdrawn from storage. Both the fixed and usage fees are allocated to the single performance obligation of providing transportation or storage service and recognized over time based upon the output measure of time as Gulf South completes its stand-ready obligation to provide contracted capacity and the customer receives and consumes the benefit of the reserved capacity, which corresponds with the transfer of control to the customer. The fixed fee is recognized ratably over the contract term, representative of the proportion of the committed stand-ready capacity obligation that has been fulfilled to date, and the usage fee is recognized upon satisfaction of each distinct monthly performance obligation, consistent with the allocation objective and based upon the level of effort required to satisfy the stand-ready obligation in a given month. Capacity reservation revenues derived from a firm service contract are generally consistent during the contract term, but can be higher in winter periods than the rest of the year based upon seasonal rates.

 

Interruptible Service Contracts: In providing interruptible services to customers, Gulf South agrees to transport or store natural gas for a customer when capacity is available. Gulf South does not account for interruptible services with a customer as a contract until the customer nominates for service and Gulf South accepts the nomination based upon available pipeline or storage capacity because there are no enforceable rights and obligations until that time. The nomination and acceptance process is a daily activity and acceptance is granted based upon priority of service and availability of capacity. Upon acceptance, Gulf South accounts for interruptible services similarly to its firm services.

 

 

 

The transaction price for interruptible service contracts is comprised of a variable fee in the form of a usage fee paid on the volume of commodity actually transported or injected and withdrawn from storage. The usage fee is allocated to the single performance obligation of providing interruptible service. Interruptible service revenues are generally recognized over time based on the output measure of volume transported or stored when services are rendered upon the successful allocation of the services provided to the customer’s account, which best depicts the transfer of control to the customer and satisfaction of the promised service. Interruptible services are recognized in the month services are provided because Gulf South has a right to consideration from customers in amounts that correspond directly to the value that the customer receives from Gulf South's performance. The rates charged may vary on a daily, monthly or seasonal basis.

 

Other: Periodically, Gulf South may enter into contracts with customers for the sale of natural gas. Gulf South recognizes revenues for these transactions at the point in time of the physical sale of the commodity, which corresponds with the transfer of control of the commodity to the customer and the consideration is measured as the stated sales price in the contract.

 

Contract Balances

 

Gulf South records contract assets primarily related to performance obligations completed but not billed as of the reporting date. Gulf South records contract liabilities, or deferred income, when payment is received in advance of satisfying its performance obligations. As of December 31, 2018, Gulf South had deferred income of $8.6 million, which is expected to be recognized through 2024.

 

Other Recently Issued Accounting Pronouncements

 

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (ASU 2016-02), which will require, among other things, the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under current GAAP. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018.

 

The FERC Commission issued clarification on the accounting and financial reporting for lease requirements with the issuance of Docket No. A119-1-000. The FERC permits entities to record operating leases that may be capitalized under ASU 2016-02 in the FERC balance sheet accounts that have already been established for capital lease assets and liabilities. All other provisions of lease accounting are not affected by this accounting guidance. This accounting guidance is intended to have no impact on the existing ratemaking treatment or practices.

 

Gulf South implemented ASU 2016-02 as of January 1, 2019, which implementation resulted in Gulf South recording a lease asset of $11.8 million and a lease liability of $14.6 million.

 

FERC Matters

 

The Tax Cuts and Jobs Act of 2017 changed several provisions of the federal tax code, including a reduction in the maximum corporate tax rate from 35% to 21% beginning January 1, 2018. In addition, the FERC issued a series of policies and orders throughout 2018 which addressed the inclusion of federal income tax allowances in interstate pipeline companies’ rates. In March 2018, the FERC issued a Revised Policy Statement regarding the inclusion of income taxes in interstate pipeline companies’ rates. This revised statement reversed its long-standing policy by stating that a pipeline owned by a master limited partnership will no longer be allowed to include an income tax allowance in its cost-of-service. The purchase of Boardwalk Pipeline Partners’ issued and outstanding common units by Boardwalk GP in 2018 and its election to be treated as a corporation for federal income tax purposes, precluded the impact these policies and orders would have on the ability of Gulf South to include an income tax allowance in its cost-of-service.

 

As a result of the changes in tax rates and specific normalization provisions under the Tax Cuts and Jobs Act of 2017, Gulf South reduced its accumulated deferred income tax balances at December 31, 2017, and a regulatory liability of $168.4 million was established for the portion of the tax reduction related to utility plant (Account 282). The regulatory liability began amortizing to utility income effective January 1, 2018, using the Reverse South Georgia method, which requires amortization over the remaining useful life of the utility plant. As of December 31, 2018, the regulatory liability amount associated with the tax rate reduction was $163.4 million.

 

With the issuance and subsequent posting of the Revised Policy Statement in the Federal Register, Gulf South suspended the recording of allowances for income taxes in its financial statements as of March 20, 2018. However, due to the ownership changes and the election of Boardwalk GP to be treated as a corporation for federal income tax purposes on July 18, 2018, Gulf South resumed the recording of income tax allowances for both its current and deferred federal tax balances as of July 18, 2018. Refer to Note 9, Income Taxes, for further discussion.

 

The FERC also issued an order which required all FERC-regulated interstate natural gas pipelines to make a one-time informational filing reflecting the impacts of the Tax Cuts and Jobs Act of 2017 and the Revised Policy Statement on each individual pipeline’s cost-of-service. Gulf South made its filing on December 6, 2018, which included an income tax component in the pipeline’s cost-of-service. This procedure could lead to challenges to Gulf South’s currently effective maximum applicable rates pursuant to Section 5 of the Natural Gas Act of 1938 (NGA). As of April 17, 2019, Gulf South’s informational filing remains open.

 

On April 19, 2018, the FERC issued a Certificate Policy Statement NOI, thereby initiating a review of its policies on certification of natural gas pipelines facilities, including an examination of its long-standing Policy Statement on Certification of New Interstate Natural Gas Pipeline Facilities, issued in 1999, that is used to determine whether to grant certificates for new pipeline and storage projects and expansions. Comments on the Certificate Policy Statement NOI were due on July 25, 2018, and we are unable to predict what, if any, changes may be proposed that will affect Gulf South or when such proposals, if any, might become effective. We do not expect that any change in this policy would affect us in a materially different manner than any other natural gas pipeline company operating in the U.S.

 

 

Note 3: Commitments and Contingencies

 

Legal Proceedings and Settlements

 

Gulf South is party to various legal actions arising in the normal course of business. Management believes the disposition of these outstanding legal actions will not have a material impact on Gulf South's financial condition, results of operations or cash flows.

 

City of New Orleans Litigation

                Gulf South, along with several other energy companies operating in Southern Louisiana, has been named as a defendant in a petition for damages and injunctive relief in state district court for Orleans Parish, Louisiana, (Case No. 19-3466) by the City of New Orleans. The case was filed on March 29, 2019. The lawsuit claims include, among other things, negligence, strict liability, nuisance and breach of contract, alleging that the defendants’ drilling, dredging, pipeline and industrial operations since the 1930s have caused increased storm surge risk, increased flood protection costs and unspecified damages to the City of New Orleans. Given that this case has just been filed, the outcome cannot be predicted at this time. Based on the facts and circumstances presently known, in the opinion of management, this case will not be material to Gulf South’s financial condition, results of operations or cash flows.

 

Environmental and Safety Matters

 

Gulf South is subject to federal, state, and local environmental laws and regulations in connection with the operation and remediation of various operating sites. As of December 31, 2018 and 2017, Gulf South had an accrued liability of approximately $3.7 million and $4.3 million related to assessment and/or remediation costs associated with the historical use of polychlorinated biphenyls, petroleum hydrocarbons and mercury. The liability represents management’s estimate of the undiscounted future obligations based on evaluations and discussions with counsel and operating personnel and the current facts and circumstances related to these matters. The related expenditures are expected to occur over the next seven years. As of December 31, 2018, and 2017, approximately $0.6 and $1.0 million were recorded in Miscellaneous Current and Accrued Liabilities and approximately $3.1 million and $3.3 million were recorded in Other Deferred Credits.

 

Clean Air Act and Climate Change

 

Gulf South’s pipelines and associated facilities are subject to the Clean Air Act (CAA) and comparable state laws and regulations, which regulate the emission of air pollutants from many sources and impose various compliance monitoring and reporting requirements. Under the CAA, Gulf South may be required to obtain pre-approval for the construction or modification of certain projects or facilities expected to produce or significantly increase air emissions, obtain and strictly comply with stringent air permit requirements or utilize specific equipment or technologies to control emissions. The need to obtain permits has the potential to delay the development or expansion of Gulf South’s projects. Over the next several years, Gulf South may be required to incur certain capital expenditures for air pollution control equipment or other air emissions related issues. For example, in 2015, the Environmental Protection Agency (EPA) issued a final rule under the CAA, lowering the National Ambient Air Quality Standard (NAAQS) for ground-level ozone to 70 parts per billion under both the primary and secondary standards to provide requisite protection of public health and welfare, respectively. In 2017 and 2018, the EPA issued area designations with respect to ground-level ozone as either "attainment/unclassifiable," "unclassifiable" or "non-attainment." Additionally, in November 2018, the EPA issued final requirements that apply to state, local and tribal air agencies for implementing the 2015 NAAQS for ground-level ozone. States are expected to implement more stringent regulations that could apply to Gulf South's operations. Compliance with this final rule could, among other things, require installation of new emission controls on some of Gulf South's equipment, result in longer permitting timelines and significantly increase its capital expenditures and operating costs. Additionally, climate change continues to attract considerable public, governmental and scientific attention, and, as a result, numerous proposals and regulatory initiatives have been made and are likely to continue to be made to monitor and limit emissions of greenhouse gases (GHGs) through such efforts as cap-and-trade programs, carbon taxes and GHG reporting and tracking programs, as well as regulations that directly limit GHG emissions, such as methane emissions, from certain sources. The EPA has determined that GHG emissions endanger public health and the environment and, as a result, has adopted regulations under the CAA related to GHG emissions. Additionally, many states have adopted regulations related to GHG emissions.

 

Lease Commitments

 

Gulf South has various operating lease commitments extending through the year 2024 generally covering office space and equipment rentals. The following table summarizes minimum future commitments related to these items at December 31, 2018 (in millions):

2019

$

3.7

 

2020

3.7

 

2021

3.7

 

2022

3.7

 

2023

3.6

 

Thereafter

1.1

 

Total

$

19.5

 

 

Total lease expense for the years ended December 31, 2018 and 2017, was approximately $4.9 million and $3.7 million and includes amounts allocated from affiliates.

 

Commitments for Construction

 

Gulf South’s future capital commitments are comprised of binding commitments under purchase orders for materials ordered but not received and firm commitments under binding construction service agreements. The commitments as of December 31, 2018, were approximately $89.2 million, all of which are expected to be settled within the next twelve months.

 

Capacity Agreements

 

Gulf South has entered into capacity agreements with a third-party pipeline to transport gas to off-system markets on behalf of customers and with a natural gas storage facility to store natural gas on behalf of customers that are not located near Gulf South’s storage fields. Gulf South incurred expenses of $4.6 million and $6.2 million related to the capacity agreements for the years ended December 31, 2018 and 2017. The future commitments related to the capacity agreements as of December 31, 2018, were (in millions):

 

2019

$

5.5

 

2020

3.0

 

2021

1.7

 

2022

1.3

 

2023

 

Thereafter

 

Total

$

11.5

 

 

Note 4: Accumulated Other Comprehensive Income (AOCI) and Fair Value Measurements

 

AOCI

 

Gulf South's AOCI as of December 31, 2018 and 2017, was $1.4 million and $1.8 million, all of which related to losses on cash flow hedges. Gulf South estimates that approximately $0.4 million of net losses, net of tax, reported in AOCI as of December 31, 2018, are expected to be reclassified into earnings within the next twelve months. The amounts related to cash flow hedges are related to treasury rate locks that were settled in a previous period. The losses associated with the rate locks are being amortized over the terms of the related interest payments, generally the terms of the related debt.

 

Financial Assets and Liabilities

 

As of December 31, 2018 and 2017, Gulf South had no assets and liabilities which were recorded at fair value on a recurring basis. The following methods and assumptions were used in estimating the fair value amounts included in the disclosures for financial assets and liabilities:

 

Cash: For cash, the carrying amount is a reasonable estimate of fair value due to the short maturity of those instruments.

 

Notes Receivable from/Notes Payable to Associated Companies: Notes Receivable from/Notes Payable to Associated Companies, which are represented by demand notes and earn a variable rate of interest, which is adjusted regularly to reflect current market conditions. Therefore, the carrying amount is a reasonable estimate of fair value. The interest rate on intercompany demand notes is LIBOR plus one percent and is adjusted every three months.

 

Long-Term Debt: The estimated fair value of Gulf South's publicly traded debt is based on quoted market prices at December 31, 2018 and 2017. The fair market value of the debt that is not publicly traded is based on market prices of similar debt at December 31, 2018 and 2017. The carrying amount of Gulf South’s variable-rate debt approximates fair value because the instruments bear a floating market-based interest rate.

 

The carrying amount and estimated fair values of Gulf South's financial assets and liabilities which were not recorded at fair value on the Comparative Balance Sheet as of December 31, 2018 and 2017, were as follows (in millions):

 

As of December 31, 2018

 

 

 

Estimated Fair Value

Financial Assets

 

Carrying Amount

 

Level 1

 

Level 2

 

Level 3

 

Total

Cash

 

$

0.3

 

 

 

$

0.3

 

 

 

$

 

 

 

$

 

 

 

$

0.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Long-term debt

 

$

594.0

 

 

 

$

 

 

 

$

592.3

 

 

 

$

 

 

 

$

592.3

 

 

 

 

Notes Payable to Associated Companies

 

 

293.8

 

 

 

 

 

 

 

 

293.8

 

 

 

 

 

 

 

 

293.8

 

 

 

As of December 31, 2017

 

 

 

Estimated Fair Value

Financial Assets

 

Carrying Amount

 

Level 1

 

Level 2

 

Level 3

 

Total

Cash

 

$

0.3

 

 

 

$

0.3

 

 

 

$

 

 

 

$

 

 

 

$

0.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Long-term debt

 

$

398.7

 

 

 

$

 

 

 

$

408.1

 

 

 

$

 

 

 

$

408.1

 

 

 

 

Notes Payable to Associated Companies

 

 

389.9

 

 

 

 

 

 

 

 

389.9

 

 

 

 

 

 

 

 

389.9

 

 

 

Note 5: Utility Plant

 

Impairment Charges

 

Gulf South recognized $0.4 and $0.3 million of asset impairment charges for the years ended December 31, 2018 and 2017. The asset impairment charges recorded in 2018 and 2017 were primarily due to materials and supplies inventory that were determined to be obsolete and were recorded in Other Deductions.

 

Asset Exchange Common Control Transactions

 

In 2018, Gulf South entered into two asset exchange transactions with an affiliated party where it transferred certain turbines with carrying amounts of $16.7 million in exchange for certain turbines with carrying amounts of $20.7 million. Note 11 contains more information regarding the common control transactions.

 

Note 6:  Asset Retirement Obligations

 

Gulf South has identified and recorded legal obligations associated with the abandonment of certain pipeline and storage assets, offshore facilities and the abatement of asbestos consisting of removal, transportation and disposal when removed from certain compressor stations and meter station buildings. Legal obligations exist for the main pipeline and certain other Gulf South assets; however, the fair value of the obligations cannot be determined because the lives of the assets are indefinite, therefore cash flows associated with retirement of the assets cannot be estimated with the degree of accuracy necessary to establish a liability for the obligations.

 

The following table summarizes the aggregate carrying amount of Gulf South’s ARO as of December 31,2018 and 2017 (in millions):

 

2018

 

2017

Balance at beginning of year 

$ 25.7

 

 

$

24.8

 

Liabilities recorded

7.5

 

 

2.6

 

Liabilities settled

(1.0

)

 

(2.4

)

Accretion expense

1.0

 

 

0.7

 

Balance at end of year

$ 33.2

 

 

$ 25.7

 

 

 

Gulf South’s depreciation rates for a portion of Plant are comprised of two components. One component is based on economic service life (capital recovery) and the other is based on estimated costs of removal (as a component of negative salvage) which is collected in rates and does not represent an existing legal obligation. 

 

 

 

 

 

 

Note 7:  Financing

 

Long-Term Debt

 

The following table presents all long-term debt issues outstanding as of December 31, 2018 and 2017, all of which matures in 2022 (in millions):

 

 

2018

 

2017

4.00% Notes due 2022 

$ 300.0

 

 

$

300.0

 

Revolving Credit Facility

295.0

 

 

100.0

 

Total Notes and Revolving Credit facility

595.0

 

 

400.0

 

LessL Unamortized debt discount

(1.0)

 

 

(1.3)

 

Total Long - Term Debt

$ 594.0

 

 

$ 398.7

 

As of December 31, 2018 and 2017, the weighted-average interest rate of Gulf South’s notes was 4.43%. Gulf South did not have any debt issuances for the years ended December 31, 2018 and 2017.

 

Gulf South’s notes are redeemable, in whole or in part, at Gulf South’s option at any time, at a redemption price equal to the greater of 100% of the principal amount of the notes to be redeemed or a “make whole” redemption price based on the remaining scheduled payments of principal and interest discounted to the date of redemption at a rate equal to the Treasury rate plus 37.5 basis points, plus accrued and unpaid interest, if any. Other customary covenants apply, including those concerning events of default.

The indenture governing the notes have restrictive covenants which provide that, with certain exceptions, Gulf South cannot create, assume or suffer to exist any lien upon any property to secure any indebtedness unless the notes shall be equally and ratably secured. All of Gulf South’s debt obligations are unsecured. At December 31, 2018, Gulf South was in compliance with its debt covenants.

 

Redemption of Notes

 

In August 2017, the outstanding $275.0 million aggregate principal amount of Gulf South's 6.30% notes due 2017 were retired at maturity using proceeds received from the issuance of Boardwalk Pipelines 4.45% senior notes due 2027, in January 2017. In order to retire the debt, Gulf South was advanced the proceeds from Boardwalk Pipelines through its participation in the cash management program described in Note 2.

 

Revolving Credit Facility

 

Boardwalk Pipelines has a revolving credit facility having aggregate lending commitments of $1.5 billion, and for which Gulf South is a borrower under the revolving credit facility with a borrowing sub-limit of $400.0 million. Gulf South’s sub-limit can be changed at Gulf South’s option as long as the aggregate lending commitments under the facility do not exceed $1.5 billion.

 

Interest is determined, at Boardwalk Pipelines’election, by reference to (a) the base rate which is the highest of (1) the prime rate, (2) the federal funds rate plus 0.50% and (3) the one month Eurodollar Rate plus 1.00%, plus an applicable margin, or (b) the one-month LIBOR plus an applicable margin. The applicable margin ranges from 0.00% to 0.75% for loans bearing interest based on the base rate and ranges from 1.00% to 1.75% for loans bearing interest based on the LIBOR rate, in each case determined based on the individual Borrower's credit rating from time to time. The Third Amended and Restated Revolving Credit Agreement (amended credit agreement) provides for a quarterly commitment fee charged on the average daily unused amount of the revolving credit facility ranging from 0.10% to 0.275% which is determined based on the individual Borrower's credit rating from time to time. In 2017, Boardwalk Pipelines extended the maturity date of the revolving credit facility by one additional year to May 26, 2022. The revolving credit facility has a borrowing capacity of $1.5 billion through May 26, 2020, and a borrowing capacity of $1.475 billion from May 27, 2020, to May 26, 2022.

 

The revolving credit facility contains various restrictive covenants and other usual and customary terms and conditions, including restrictions regarding the incurrence of additional debt, the sale of assets and sale-leaseback transactions. The financial covenants under the revolving credit facility require Boardwalk Pipelines and its subsidiaries to maintain, among other things, a ratio of total consolidated debt to consolidated EBITDA (as defined in the amended credit agreement) measured for the previous twelve months of not more than 5.0 to 1.0, or up to 5.5 to 1.0 for the three quarters following a qualified acquisition or series of acquisitions, where the purchase price exceeds $100.0 million over a rolling 12-month period. Boardwalk Pipelines and its subsidiaries, including Gulf South, were in compliance with all covenant requirements under the revolving credit facility as of December 31, 2018.

 

Gulf South’s outstanding borrowings under the credit facility as of December 31, 2018 and 2017, were $295.0 million and $100.0 million with a weighted-average borrowing rate of 3.74% and 2.74%. As of April 17, 2019, Gulf South had outstanding borrowings of $270.0 million, resulting in an available borrowing capacity of $130.0 million.

 

 

Note 8:  Employee Benefits

 

Defined Contribution Plans

 

Gulf South employees are provided retirement benefits under a defined contribution money purchase plan and a 401(k) plan. Costs related to the defined contribution plans were $6.3 million and $6.2 million for the years ended December 31, 2018 and 2017.

 

Long-Term Incentive Compensation Plans

 

Boardwalk Pipeline Partners and its subsidiaries grant to selected employees long-term compensation awards under the Long-Term Incentive Plan (LTIP) and the Unit Appreciation Rights (UAR) and Cash Bonus Plan. The following disclosures provide information regarding these plans, under which Gulf South received an allocation of expenses of $4.2 million and $3.7 million during 2018 and 2017 related to these plans.

 

LTIP

 

Prior to the Purchase Transaction, Boardwalk Pipeline Partners had reserved 3,525,000 common units for grants of units, restricted units, unit options and UARs to officers and directors of its general partner and for selected employees under the LTIP. Boardwalk Pipeline Partners has outstanding Phantom Common Units which were granted under the plan. Each outstanding Phantom Common Unit includes a tandem grant of Distribution Equivalent Rights (DERs). The grantee selected one of two irrevocable payment elections shortly after the award was granted. If the first payment election was selected, an amount equal to the fair market value of the vested portion of the Phantom Common Units (as defined in the plan) and associated DERs will become payable to the grantee in cash on each of the two vesting dates. If the second payment election option was selected, the Phantom Common Units and associated DERs will become payable in cash on the second vesting date. Prior to the Purchase Transaction, the economic value of the Phantom Common Units was directly tied to the value of Boardwalk Pipeline Partners’ common units, but these awards did confer any rights of ownership to the grantee. The fair value of the awards was recognized ratably over the vesting period and prior to the Purchase Transaction was remeasured each quarter until settlement based on the market price of the Boardwalk Pipeline Partners’ common units and amounts credited under the DERs. Phantom units that remain outstanding after the Purchase Transaction will be valued at the $12.06 cash purchase price per unit of the Purchase Transaction plus amounts credited under the DERs and will be settled based on the payment election made by the grantee shortly after the award was granted. Except for the annual grants of common units to certain of its directors, Boardwalk Pipeline Partners did not make any grants of units, restricted units or unit options under the plan. As a result of the Purchase Transaction, no further grants of Phantom Common Units or common units will be made under the LTIP.

 

A summary of the status of the Phantom Common Units granted under the Boardwalk Pipeline Partners’ LTIP as of December 31, 2018 and 2017, and changes during the years ended December 31, 2018 and 2017, is presented below:

 

 

Phantom Common Units

 

Total Fair Value

(in millions)

 

Weighted-Average Vesting Period

 (in years)

Outstanding at January 1, 2017 (1)

1,257,625

 

 

$

22.5

 

 

1.2

 

Granted

487,142

 

 

8.1

 

 

2.3

 

Paid

(735,231

)

 

(11.2

)

 

 

Forfeited

(36,641

)

 

 

 

 

Outstanding at December 31, 2017 (1)

972,895

 

 

13.1

 

 

1.0

 

Granted

651,531

 

 

8.6

 

 

2.3

 

Paid

(677,169

)

 

(8.9

)

 

 

Forfeited

(57,555

)

 

 

 

 

Outstanding at December 31, 2018 (1)

889,702

 

 

$

11.2

 

 

1.2

 

  1. Represents fair value and remaining weighted-average vesting period of outstanding awards at the end of the period.

 

The fair value of the awards at the date of grant was based on the closing market price of Boardwalk Pipeline Partners’ common units on or directly preceding the date of grant. Phantom units that remain outstanding after the Purchase Transaction will be fair valued at the $12.06 cash purchase price per common unit of the Purchase Transaction plus amounts credited under the DERs. The fair value of the awards at December 31, 2017, was based on the closing market price of the common units on December 31, 2017, of $12.91 plus the accumulated value of the DERs. The fair value of the awards will be recognized ratably over the vesting period until settlement in accordance with the treatment of awards classified as liabilities, and taking into account the payment elections selected by the grantees. Boardwalk Pipeline Partners recorded $7.3 million and $7.8 million in Administrative and general expenses during 2018 and 2017 for the Phantom Common Unit awards. The total estimated remaining unrecognized compensation expense related to the Phantom Common Units outstanding at December 31, 2018 and 2017, was $5.6 million and $6.0 million.

 

In 2018 and 2017, the general partner purchased 17,980 and 10,812 of Boardwalk Pipeline Partners’ common units in the open market at a price of $11.15 and $18.50 per unit. These units were granted under the LTIP to the independent directors as part of their director compensation. Any outstanding common units owned by the independent directors were acquired by Boardwalk GP as part of the Purchase Transaction.

UAR and Cash Bonus Plan

 

The UAR and Cash Bonus Plan provides for grants of UARs and Long-Term Cash Bonuses to selected employees of Boardwalk Pipeline Partners. In 2018 and 2017, Boardwalk Pipeline Partners granted to certain employees $2.9 million and $2.7 million of Long-Term Cash Bonuses, which will vest and become payable to the holders in cash equal to the amount of the grant after the vesting dates and in 2014, granted $9.2 million of Long-Term Cash Bonuses, which vested and were paid in 2016. Boardwalk Pipeline Partners recorded compensation expense of $2.2 million and $1.1 million for the years ended December 31, 2018 and 2017, related to the Long-Term Cash Bonuses. As of December 31, 2018, Boardwalk Pipeline Partners had $2.1 million remaining of unrecognized compensation expense related to the Long-Term Cash Bonuses.

 

 

 

Note 9: Income Tax

 

As discussed in Note 2, FERC Matters, the Tax Cuts and Jobs Act reduced the maximum corporate tax rate from 35% to 21% for tax years beginning January 1, 2018, which resulted in a regulatory liability of $168.4 million being established for the portion of the reduction related to utility plant (Account 282), which also includes a gross-up calculation of $47.9 million that was offset to a regulatory asset (Account 182). The regulatory liability began amortizing to utility income effective January 1, 2018, over the life of the utility plant, which was estimated to be 34 years. For the year ended December 31, 2018, $5.0 million was amortized from the regulatory liability, with $3.6 million amortized to the provision for deferred taxes (Account 411.1) and the portion associated with the tax gross-up, or $1.4 million, was amortized to the regulatory asset (Account 182). As of December 31, 2018, the regulatory liability amount associated with the tax rate reduction was $163.4 million.

 

The amounts of excess deferred federal income tax that are considered protected as of December 31, 2018 and 2017, were $163.4 million and $168.4 million, respectively. There was no excess deferred federal income tax that was considered unprotected.

 

The acquisition of Boardwalk Pipeline Partners issued and outstanding common units not already owned by Boardwalk GP or its affiliates was a taxable event. In accordance with regulatory accounting practice, the cumulative deferred taxes associated with the acquired assets were eliminated as of July 18, 2018. Additionally, a deferred tax liability adjustment of $87.9 million, which will be excluded for rate-making purposes, was recorded for differences between the historical regulatory basis and adjusted tax basis of the acquired assets.

 

As discussed in Note 2, FERC Matters, Gulf South suspended the recording of allowances for income taxes in its financial statements as of March 20, 2018. However, due to the ownership changes and the election of Boardwalk GP to be treated as a corporation for federal income tax purposes on July 18, 2018, Gulf South resumed the recording of income tax allowances for both its current and deferred federal tax balances as of July 18, 2018. The provision for income taxes for the periods ended December 31, 2018 and 2017, is summarized below (in millions), which reflects the effects of tax reform to reduce the federal corporate tax rate from 35% to 21%:

 

For the Year Ended December 31,

 

2018

 

2017

Current provision:

 

 

 

Federal

$ (16.6)

 

$ 21.0

State

(6.8)

 

3.0

Total

(23.4)

 

24.0

Deferred provision:

 

 

 

Federal

26.8

 

34.3

State

9.6

 

11.6

Total

36.4

 

45.9

Total Income Tax

$ 13.0

 

$ 69.9

 

Current taxes payable for the years ended December 31, 2018 and 2017 were settled as a credit to Other Paid-In Capital. Reconciliations from the provision at the statutory rate to the income tax provision are as follows (in millions):

 

 

For the Year Ended December 31,

 

2018

 

2017

Provision at statutory rate

$ 21.4

 

$ 68.7

Changes in taxes resulting from:

 

 

 

State income taxes

5.0

 

11.3

AFUDC equity

(3.1)

 

(11.1)

Impact of the Revised Policy

Statement and the changes in

ownership

(10.5)

 

Other, net

0.2

 

1.0

Income taxes

$ 13.0

 

$ 69.9

 

As of December 31, 2018 and 2017, significant components of deferred income tax assets and liabilities were as follows (in millions):

 

 

For the Year Ended

December 31,

 

2018

 

2017

Deferred Tax Assets:

 

Cash Pool

$ (3.2)

 

$ 1.1

ARO Liability

1.6

 

3.5

Transportation Shipper Settlement

0.5

 

1.1

Long Term Incentive Compensation

1.6

 

3.7

Other

2.4

 

0.8

Total Deferred Tax Assets

$ 2.9

 

$ 10.2

Deferred Tax Liabilities:

 

 

 

Property and Equipment

$ (184.2)

 

$ (317.8)

AFUDC Equity

(14.9)

 

(34.1)

AFUDC Debt

(3.7)

 

(7.6)

Regulatory and tax basis differences in

the Purchase Transaction

(87.9)

 

Other

(2.3)

 

(4.9)

Total Deferred Tax Liabilities

(293.0)

 

(364.4)

Net Deferred Tax Liabilities

$ (290.1)

 

$ (354.2)

 

Gulf South’s tax years 2015 through 2018 remain subject to examination by the Internal Revenue Service and the states in which it operates.

 

 

Note 10:  Credit Risk

 

Major Customers

 

For the years ended December 31, 2018 and 2017, no non-affiliated customers comprised 10% or more of Gulf South’s operating revenues.

Gas Loaned to Customers

 

Natural gas price volatility can cause changes in credit risk related to gas loaned to customers. As of December 31, 2018, the amount of gas owed to Gulf South due to gas imbalances and gas loaned under PAL agreements was approximately 2.1 trillion British thermal units (TBtu). Assuming an average market price during December 2017 of $3.68 per million British thermal units (MMBtu), the market value of that gas was approximately $7.7 million. As of December 31, 2017, the amount of gas owed to Gulf South due to gas imbalances and gas loaned under PAL agreements was approximately 2.0 TBtu. Assuming an average market price during December 2017 of $2.76 per MMBtu, the market value of that gas at December 31, 2017, would have been approximately $5.5 million. If any significant customer should have credit or financial problems resulting in a delay or failure to repay the gas owed to Gulf South, it could have a material adverse effect on Gulf South’s financial condition, results of operations or cash flows.

 

 

Note 11:  Related Party Transactions

 

Gulf South makes advances to or receives advances from Boardwalk Pipelines under the cash management program described in Note 2. At December 31, 2018 and 2017, advances due from Gulf South to Boardwalk Pipelines totaled $293.8 and $389.9 million. The advances are represented by demand notes. The interest rate on intercompany demand notes is LIBOR plus one percent and is adjusted every three months.

 

Boardwalk Pipelines provides certain management and other services to Gulf South, which includes corporate services from Loews. For the years ended December 31, 2018 and 2017, Gulf South incurred charges related to these services of $8.0 million and $7.6 million.

 

During the year ended December 31, 2018, Gulf South entered into two asset exchange transactions with an affiliated party where it transferred certain turbines with carrying amounts of $16.7 million to Texas Gas in exchange for certain turbines with carrying amounts of $20.7 million. The exchanges were accounted for as common control transactions and were recorded at their respective carrying amounts with the difference between the carrying value of the assets transferred and that of the assets received included in Proprietary Capital on the Comparative Balance Sheet.

 

Amounts applicable to transportation and storage services with associated companies, including fuel costs, shown on the Gulf South Statement of Income are as follows (in millions):

 

 

 

For the Year Ended

December 31,

Associated Companies:

 

 

2018

 

 

2017

Gulf Crossing Pipeline Company LLC:

 

 

 

 

 

 

Gas Operating Revenues - associated companies

 

$

71.8

 

$

71.3

Operation Expenses – associated companies

 

$

0.4

 

$

0.1

Texas Gas Transmission, LLC:

 

 

 

 

 

 

Operation Expenses – associated companies

 

$

17.6

 

$

17.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note 12:  Supplemental Disclosure of Cash Flow Information (in millions):

 

 

For the Year Ended

December 31,

 

2018

 

2017

Cash paid during the period for:

 

 

 

Interest (net of AFUDC debt)

$

17.4

 

 

$

25.6

 

Income taxes, net

 

0.2

 

 

 

 

Non-cash adjustments:

 

 

 

Accounts payable and Plant

$

15.6

 

 

$

35.5

 

Asset exchange common control transactions

 

4.0

 

 

 

 



Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line No.
Item
(a)
Total Company For the Current Quarter/Year
(b)
Electric
(c)
Gas
(d)
Other (Specify)
(e)
Common
(f)
1
UtilityPlantAbstract
UTILITY PLANT
2
UtilityPlantInServiceAbstract
In Service
3
UtilityPlantInServiceClassified
Plant in Service (Classified)
5,322,511,968
5,322,511,968
4
UtilityPlantInServicePropertyUnderCapitalLeases
Property Under Capital Leases
5
UtilityPlantInServicePlantPurchasedOrSold
Plant Purchased or Sold
6
UtilityPlantInServiceCompletedConstructionNotClassified
Completed Construction not Classified
7
UtilityPlantInServiceExperimentalPlantUnclassified
Experimental Plant Unclassified
8
UtilityPlantInServiceClassifiedAndUnclassified
TOTAL Utility Plant (Total of lines 3 thru 7)
5,322,511,968
5,322,511,968
9
UtilityPlantLeasedToOthers
Leased to Others
10
UtilityPlantHeldForFutureUse
Held for Future Use
11
ConstructionWorkInProgress
Construction Work in Progress
82,796,366
82,796,366
12
UtilityPlantAcquisitionAdjustment
Acquisition Adjustments
13
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 8 thru 12)
5,405,308,334
5,405,308,334
14
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
Accumulated Provisions for Depreciation, Amortization, & Depletion
1,867,104,200
1,867,104,200
15
UtilityPlantNet
Net Utility Plant (Total of lines 13 and 14)
3,538,204,134
3,538,204,134
16
DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17
AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract
In Service:
18
DepreciationUtilityPlantInService
Depreciation
1,864,095,046
1,864,095,046
19
AmortizationAndDepletionOfProducingNaturalGasLandAndLandRightsutilityPlantInService
Amortization and Depletion of Producing Natural Gas Land and Land Rights
20
AmortizationOfUndergroundStorageLandAndLandRightsutilityPlantInService
Amortization of Underground Storage Land and Land Rights
3,009,154
3,009,154
21
AmortizationOfOtherUtilityPlantUtilityPlantInService
Amortization of Other Utility Plant
22
DepreciationAmortizationAndDepletionUtilityPlantInService
TOTAL In Service (Total of lines 18 thru 21)
1,867,104,200
1,867,104,200
23
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthersAbstract
Leased to Others
24
DepreciationUtilityPlantLeasedToOthers
Depreciation
25
AmortizationAndDepletionUtilityPlantLeasedToOthers
Amortization and Depletion
26
DepreciationAmortizationAndDepletionUtilityPlantLeasedToOthers
TOTAL Leased to Others (Total of lines 24 and 25)
27
DepreciationAndAmortizationUtilityPlantHeldForFutureUseAbstract
Held for Future Use
28
DepreciationUtilityPlantHeldForFutureUse
Depreciation
29
AmortizationUtilityPlantHeldForFutureUse
Amortization
30
DepreciationAndAmortizationUtilityPlantHeldForFutureUse
TOTAL Held for Future Use (Total of lines 28 and 29)
31
AbandonmentOfLeases
Abandonment of Leases (Natural Gas)
32
AmortizationOfPlantAcquisitionAdjustment
Amortization of Plant Acquisition Adjustment
33
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22, 26, 30, 31, and 32)
1,867,104,200
1,867,104,200


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Plant in Service (Accounts 101, 102, 103, and 106)
  1. Report below the original cost of gas plant in service according to the prescribed accounts.
  2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account 103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
  3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
  4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
  5. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements. Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
  6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the zmounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits to primary account classifications.
  7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing subaccount classification of such plant conforming to the requirements of these pages.
  8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of such filing.
Line No.
Account
(a)
Balance at Beginning of Year
(b)
Additions
(c)
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at End of Year
(g)
1
IntangiblePlantAbstract
INTANGIBLE PLANT
2
OrganizationAbstract
301 Organization
3
FranchiseAndConsentsAbstract
302 Franchise and Consents
4
MiscellaneousIntangiblePlantAbstract
303 MiscellaneousIntangiblePlant
24,962,468
14,575,314
39,537,782
5
IntangiblePlantRollforwardAbstract
Total Intangible Plant (Total of lines 2 thru 4)
24,962,468
14,575,314
39,537,782
6
ProductionPlantAbstract
PRODUCTION PLANT
7
NaturalGasProductionPlantAbstract
Natural Gas Production and Gathering Plant
8
ProducingLandsRollforwardAbstract
325.1 Producing Lands
9
ProducingLeaseholdsRollforwardAbstract
325.2 Producing Leaseholds
10
GasRightsRollforwardAbstract
325.3 Gas Rights
11
RightsOfWayNaturalGasProductionAndGatheringPlantRollforwardAbstract
325.4 RIghts-of-Way
2,425,245
177,246
2,247,999
12
OtherLandAndLandRightsRollforwardAbstract
325.5 Other Land and Land Rights
71,870
65
71,805
13
GasWellStructuresRollforwardAbstract
326 Gas Well Structures
14
FieldCompressorStationStructuresRollforwardAbstract
327 Field Compressor Station Structures
1,318,979
200,664
1,519,643
15
FieldMeasuringAndRegulatingStationStructuresRollforwardAbstract
328 Field Measuring and Regulating Station Structures
1,372,631
78,805
1,293,826
16
OtherStructuresRollforwardAbstract
329 Other Structures
139,002
139,002
17
ProducingGasWellsWellConstructionRollforwardAbstract
330 Producing Gas Wells-Well Construction
18
ProducingGasWellsWellEquipmentRollforwardAbstract
331 Producing Gas Wells-Well Equipment
19
FieldLinesRollforwardAbstract
332 Field Lines
59,568,623
1,549,150
5,041,983
56,075,790
20
FieldCompressorStationEquipmentRollforwardAbstract
333 Field Compressor Station Equipment
6,590,859
134,381
134,381
6,590,859
21
FieldMeasuringAndRegulatingStationEquipmentRollforwardAbstract
334 Field Measuring and Regulating Station Equipment
10,448,156
453,115
450,763
10,450,508
22
DrillingAndCleaningEquipmentRollforwardAbstract
335 Drilling and Cleaning Equipment
23
PurificationEquipmentNaturalGasProductionPlantRollforwardAbstract
336 Purification Equipment
1,297,627
1,297,627
24
OtherEquipmentNaturalGasProductionAndGatheringPlantRollforwardAbstract
337 Other Equipment
25
UnsuccessfulExplorationAndDevelopmentCostsRollforwardAbstract
338 Unsuccessful Exploration and Development Costs
26
AssetRetirementCostsForNaturalGasProductionAndGatheringPlantRollforwardAbstract
339 Asset Retirement Costs for Natural Gas Production and Gathering Plant
3,026,549
1,870,414
1,399,996
3,496,967
27
NaturalGasProductionAndGatheringPlantAbstract
Total Production and Gathering Plant (Total of lines 8 thru 26)
86,259,541
4,207,724
7,148,858
134,381
83,184,026
28
ProductsExtractionPlantAbstract
PRODUCTS EXTRACTION PLANT
29
LandAndLandRightsProductsExtractionPlantRollforwardAbstract
340 Land and Land Rights
30
StructuresAndImprovementsProductsExtractionPlantRollforwardAbstract
341 Structures and Improvements
31
ExtractionAndRefiningEquipmentRollforwardAbstract
342 Extraction and Refining Equipment
32
PipeLinesRollforwardAbstract
343 Pipe Lines
33
ExtractedProductStorageEquipmentRollforwardAbstract
344 Extracted Products Storage Equipment
34
CompressorEquipmentProductsExtractionPlantRollforwardAbstract
345 Compressor Equipment
35
GasMeasuringAndRegulatingEquipmentRollforwardAbstract
346 Gas Measuring and Regulating Equipment
36
OtherEquipmentProductsExtractionPlantRollforwardAbstract
347 Other equipment
37
AssetRetirementCostsForProductsExtractionPlantRollforwardAbstract
348 Asset Retirement Costs for Products Extraction Plant
38
ProductsExtractionPlantRollforwardAbstract
Total Products Extraction Plant (Total of lines 29 thru 37)
39
NaturalGasProductionPlantRollforwardAbstract
Total Natural Gas Production Plant (Total of lines 27 and 38)
86,259,541
4,207,724
7,148,858
134,381
83,184,026
40
ManufacturedGasProductionPlantAbstract
Manufactured Gas Production Plant (Submit supplementary information in a footnote)
41
NaturalGasProductionPlantAndManufacturedGasProductionPlantRollforwardAbstract
Total Production Plant (Total of lines 39 and 40)
86,259,541
4,207,724
7,148,858
134,381
83,184,026
42
NaturalGasStorageAndProcessingPlantAbstract
NATURAL GAS STORAGE AND PROCESSING PLANT
43
UndergroundStoragePlantAbstract
Underground storage plant
44
LandRollforwardAbstract
350.1 Land
821,954
821,954
45
RightsOfWayNaturalGasStorageAndProcessingPlantRollforwardAbstract
350.2 Rights-of-Way
1,805,787
1,805,787
46
StructuresAndImprovementsUndergroundStoragePlantRollforwardAbstract
351 Structures and Improvements
9,259,857
1,311,246
8,162
10,562,941
47
WellsRollforwardAbstract
352 Wells
60,959,083
1,312,724
62,271,807
48
StorageLeaseholdsAndRightsRollforwardAbstract
352.1 Storage Leaseholds and Rights
1,478,193
1,478,193
49
ReservoirsRollforwardAbstract
352.2 Reservoirs
123,383,797
123,383,797
50
NonrecoverableNaturalGasRollforwardAbstract
352.3 Non-recoverable Natural Gas
498,088
498,088
51
LinesRollforwardAbstract
353 Lines
46,101,832
10,332,881
262,292
56,172,421
52
CompressorStationEquipmentUndergroundStoragePlantRollforwardAbstract
354 Compressor Station Equipment
174,865,644
4,027,792
14,366
178,879,070
53
MeasuringAndRegulatingEquipmentUndergroundStoragePlantRollforwardAbstract
355 Measuring and Regulating Equipment
20,504,122
837,939
21,342,061
54
PurificationEquipmentUndergroundStoragePlantRollforwardAbstract
356 Purification Equipment
18,673,967
6,430,200
4,243,809
20,860,358
55
OtherEquipmentUndergroundStoragePlantRollforwardAbstract
357 Other Equipment
2,045,430
466,379
2,511,809
56
AssetRetirementCostsForUndergroundStoragePlantRollforwardAbstract
358 Asset Retirement Costs for Underground Storage Plant
1,761,771
1,761,771
57
UndergroundStoragePlantRollforwardAbstract
Total Underground Storage Plant (Total of lines 44 thru 56)
462,159,525
24,719,161
4,514,263
14,366
482,350,057
58
OtherStoragePlantAbstract
Other Storage Plant
59
LandAndLandRightsOtherStoragePlantRollforwardAbstract
360 Land and Land Rights
60
StructuresAndImprovementsOtherStoragePlantRollforwardAbstract
361 Structures and Improvements
61
GasHoldersRollforwardAbstract
362 Gas Holders
62
PurificationEquipmentOtherStoragePlantRollforwardAbstract
363 Purification Equipment
63
LiquefactionEquipmentRollforwardAbstract
363.1 Liquefaction Equipment
64
VaporizingEquipmentRollforwardAbstract
363.2 Vaporizing Equipment
65
CompressorEquipmentOtherStoragePlantRollforwardAbstract
363.3 Compressor Equipment
66
MeasuringAndRegulatingEquipmentOtherStoragePlantRollforwardAbstract
363.4 Measuring and Regulating Equipment
67
OtherEquipmentOtherStoragePlantRollforwardAbstract
363.5 Other Equipment
68
AssetRetirementCostsForOtherStoragePlantRollforwardAbstract
363.6 Asset Retirement Costs for Other Storage Plant
69
OtherStoragePlantRollforwardAbstract
Total Other Storage Plant (Total of lines 58 thru 68)
70
BaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantAbstract
Base Load Liquefied Natural Gas Terminaling and Processing Plant
71
LandAndLandRightsBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.1 Land and Land Rights
72
StructuresAndImprovementsBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.2 Structures and Improvements
73
LngProcessingTerminalEquipmentRollforwardAbstract
364.3 LNG Processing Terminal Equipment
74
LngTransportationEquipmentRollforwardAbstract
364.4 LNG Transportation Equipment
75
MeasuringAndRegulatingEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.5 Measuring and Regulating Equipment
76
CompressorStationEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.6 Compressor Station Equipment
77
CommunicationEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.7 Communications Equipment
78
OtherEquipmentBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.8 Other Equipment
79
AssetRetirementCostsForBaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80
BaseLoadLiquefiedNaturalGasTerminalingAndProcessingPlantRollforwardAbstract
Total Base Load Liquified Natural Gas , Terminating and Processing Plant (Total of lines 71 thru 79)
81
NaturalGasStorageAndProcessingPlantRollforwardAbstract
Total Nat'l Gas Storage and Processing Plant (Total of lines 57, 69, and 80)
462,159,525
24,719,161
4,514,263
14,366
482,350,057
82
TransmissionPlantAbstract
TRANSMISSION PLAN
83
LandAndLandRightsGasTransmissionPlantRollforwardAbstract
365.1 Land and Land Rights
10,180,884
3,594,187
42,663
1,099,416
14,831,824
84
RightsOfWayGasTransmissionPlantRollforwardAbstract
365.2 Rights-of-Way
128,556,975
829,864
69,320
1,099,416
128,218,103
85
StructuresAndImprovementsGasTransmissionPlantRollforwardAbstract
366 Structures and Improvements
82,224,239
41,424,201
32,977
7,279
123,622,742
86
MainsGasTransmissionPlantRollforwardAbstract
367 Mains
2,939,483,894
73,092,055
831,841
618,027
3,011,126,081
87
CompressorStationEquipmentGasTransmissionPlantRollforwardAbstract
368 Compressor Station Equipment
684,865,583
297,456,013
22,281,304
148,748
960,189,040
88
MeasuringAndRegulatingStationEquipmentRollforwardAbstract
369 Measuring and Regulating Station Equipment
250,833,972
65,593,193
335,002
610,747
316,702,910
89
CommunicationEquipmentTransmissionRollforwardAbstract
370 Communication Equipment
10,039,620
9,950
10,049,570
90
OtherEquipmentGasTransmissionPlantRollforwardAbstract
371 Other Equipment
6,327,159
6,327,159
91
AssetRetirementCostsForTransmissionPlantTransmissionPlantRollforwardAbstract
372 Asset Retirement Costs for Transmission Plant
92
TransmissionPlantRollforwardAbstract
Total Transmission Plant (Total of line 81 thru 91)
4,112,512,326
481,999,463
23,593,107
148,747
4,571,067,429
93
DistributionPlantAbstract
DISTRIBUTION PLANT
94
LandAndLandRightsGasDistributionPlantRollforwardAbstract
374 Land and Land Rights
95
StructuresAndImprovementsGasDistributionPlantRollforwardAbstract
375 Structures and Improvements
96
MainsGasDistributionPlantRollforwardAbstract
376 Mains
97
CompressorStationEquipmentGasDistributionPlantRollforwardAbstract
377 Compressor Station Equipment
98
MeasuringAndRegulatingStationEquipmentGeneralRollforwardAbstract
378 Measuring and Regulating Station Equipment-General
99
MeasuringAndRegulatingStationEquipmentCityGateCheckStationsRollforwardAbstract
379 Measuring and Regulating Station Equipment-City Gate
100
ServicesRollforwardAbstract
380 Services
101
MetersRollforwardAbstract
381 Meters
102
MeterInstallationsRollforwardAbstract
382 Meter Installations
103
HouseRegulatorsRollforwardAbstract
383 House Regulators
104
HouseRegulatoryInstallationsRollforwardAbstract
384 House Regulator Installations
105
IndustrialMeasuringAndRegulatingStationEquipmentRollforwardAbstract
385 Industrial Measuring and Regulating Station Equipment
106
OtherPropertyOnCustomersPremisesRollforwardAbstract
386 Other Property on Customers' Premises
107
OtherEquipmentGasDistributionPlantRollforwardAbstract
387 Other Equipment
108
AssetRetirementCostsForDistributionPlantDistributionPlantRollforwardAbstract
388 Asset Retirement Costs for Distribution Plant
109
DistributionPlantRollforwardAbstract
Total Distribution Plant (Total of lines 94 thru 108)
110
GeneralPlantAbstract
GENERAL PLANT
111
LandAndLandRightsRollforwardAbstract
389 Land and Land Rights
1,050,650
1,050,650
112
StructuresAndImprovementsRollforwardAbstract
390 Structures and Improvements
15,498,330
15,739
15,514,069
113
OfficeFurnitureAndEquipmentRollforwardAbstract
391 Office Furniture and Equipment
96,170,023
7,582,408
103,752,431
114
TransportationEquipmentRollforwardAbstract
392 Transportation Equipment
13,670,513
1,215,040
1,121,793
13,763,760
115
StoresEquipmentRollforwardAbstract
393 Stores Equipment
116
ToolsShopAndGarageEquipmentRollforwardAbstract
394 Tools, Shop, and Garage Equipment
9,780,383
407,164
10,187,547
117
LaboratoryEquipmentRollforwardAbstract
395 Laboratory Equipment
118
PowerOperatedEquipmentRollforwardAbstract
396 Power Operated Equipment
1,677,605
120,817
1,798,422
119
CommunicationEquipmentRollforwardAbstract
397 Communication Equipment
120
MiscellaneousEquipmentRollforwardAbstract
398 Miscellaneous Equipment
305,795
305,795
121
GeneralPlantExcludingOtherTangiblePropertyAndAssetRetirementCostsForGeneralPlantRollforwardAbstract
Subtotal (Total of lines 111 thru 120)
138,153,299
9,341,168
1,121,793
146,372,674
122
OtherTangiblePropertyRollforwardAbstract
399 Other Tangible Property
123
AssetRetirementCostsForGeneralPlantGeneralPlantRollforwardAbstract
399.1 Asset Retirement Costs for General Plant
124
GeneralPlantRollforwardAbstract
Total General Plant (Total of lines 121, 122, and 123)
138,153,299
9,341,168
1,121,793
146,372,674
125
GasPlantInServiceAndCompletedConstructionNotClassifiedGasRollforwardAbstract
Total (Accounts 101 and 106)
4,824,047,159
534,842,830
36,378,021
5,322,511,968
126
GasPlantPurchasedRollforwardAbstract
Gas Plant Purchased (See Instruction 8)
127
GasPlantSoldRollforwardAbstract
(Less) Gas Plant Sold (See Instruction 8)
128
ExperimentalGasPlantUnclassifiedRollforwardAbstract
Experimental gas plant unclassified
129
GasPlantInServiceRollforwardAbstract
Total Gas Plant In Service (Total of lines 125 thru 128)
4,824,047,159
534,842,830
36,378,021
5,322,511,968


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Property and Capacity Leased from Others
  1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
  2. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column (c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Line No.
LessorName
Name of Lessor
(a)
IndicationOfAssociatedCompany
*
(b)
LeaseDescription
Description of Lease
(c)
GasPropertyAndCapacityLeasePayment
Lease Payments for Current Year
(d)
1
Destin Pipeline Company
Operating Lease - 160,000 MDQ
4,586,826
45
Total
4,586,826


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Property and Capacity Leased to Others
  1. For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
  2. In column (d) provide the lease payments received from others.
  3. Designate associated companies with an asterisk in column (b).
Line No.
LesseeName
Name of Lessee
(a)
IndicationOfAssociatedCompany
*
(b)
LeaseDescription
Description of Lease
(c)
ProceedsFromGasPropertyAndCapacityLeasePayment
Lease Payments for Current Year
(d)
1
Gulf Crossing Pipeline Company, LLC
*
Operating Lease - 1,110,000 MDQ
65,557,777
45
Total
65,557,777


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Plant Held for Future Use (Account 105)
  1. Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other items of property held for future use.
  2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost was transferred to Account 105.
Line No.
GasPlantHeldForFutureUseDescription
Description and Location of Property
(a)
GasPlantPropertyClassifiedAsHeldForFutureUseOriginalDate
Date Originally Included in this Account
(b)
GasPlantPropertyClassifiedAsHeldForFutureUseExpectedUseInServiceDate
Date Expected to be Used in Utility Service
(c)
GasPlantHeldForFutureUse
Balance at End of Year
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Construction Work in Progress-Gas (Account 107)
  1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
  2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstration (see Account 107 of the Uniform System of Accounts).
  3. Minor projects (less than $1,000,000) may be grouped.
Line No.
ConstructionWorkInProgressProjectDescription
Description of Project
(a)
ConstructionWorkInProgress
Construction work in progress - Gas (Account 107)
(b)
ConstructionWorkInProgressEstimatedAdditionalCost
Estimated Additional Cost of Project
(c)
1
Coastal Bend
1,688,623
16,245,302
2
Westlake Expansion
15,893,952
44,938,137
3
Willis Lateral
10,599,735
48,696,803
4
River Corridor
16,310,898
34,476,314
5
Petal Deliverability
354,669
17,685,239
6
Asset Integrity
7,778,406
22,000,000
7
Asset Reliability
8,548,016
18,000,000
8
Pipeline
7,053,849
8,000,000
9
Storage
1,547,646
4,225,521
10
Information and Technology
1,945,056
7,400,972
11
Minor Construction Projects
11,075,516
18,879,494
45
TOTAL
82,796,366
240,547,782


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Non-Traditional Rate Treatment Afforded New Projects
  1. The Commission’s Certificate Policy Statement provides a threshold requirement for existing pipelines proposing new projects is that the pipeline must be prepared to financially support the project without relying on subsidization from its existing customers. See Certification of New Interstate Natural Gas Pipeline Facilities, 88 FERC P61,227 (1999); order clarifying policy, 90 FERC P61,128 (2000); order clarifying policy, 92 FERC P61,094 (2000) (Policy Statement). In column a, list the name of the facility granted non-traditional rate treatment.
  2. In column b, list the CP Docket Number where the Commission authorized the facility.
  3. In column c, indicate the type of rate treatment approved by the Commission (e.g. incremental, at risk)
  4. In column d, list the amount in Account 101, Gas Plant in Service, associated with the facility.
  5. In column e, list the amount in Account 108, Accumulated Provision for Depreciation of Gas Utility Plant, associated with the facility.
  6. In column f, list the amount in Account 190, Accumulated Deferred Income Tax; Account 281, Accumulated Deferred Income Taxes – Accelerated Amortization Property; Account 282, Accumulated Deferred Income Taxes – Other Property; Account 283, Accumulated Deferred Income Taxes – Other, associated with the facility.
  7. In column g, report the total amount included in the gas operations expense accounts during the year related to the facility (Account 401, Operation Expense).
  8. In column h, report the total amount included in the gas maintenance expense accounts during the year related to the facility.
  9. In column i, report the amount of depreciation expense accrued on the facility during the year.
  10. In column j, list any other expenses(including taxes) allocated to the facility.
  11. In column k, report the incremental revenues associated with the facility.
  12. Identify the volumes received and used for any incremental project that has a separate fuel rate for that project.
  13. Provide the total amounts for each column.
Line No.
LocationOrNameOfFacility
Name of Facility
(a)
CPDocketNumber
CP Docket No.
(b)
TypeOfRateTreatment
Type of Rate Treatment
(c)
GasPlantInService
Gas Plant in Service
(d)
AccumulatedProvisionForDepreciationOfGasUtilityPlant
Accumulated Depreciation
(e)
AccumulatedDeferredIncomeTaxes
Accumulated Deferred Income Taxes
(f)
OperationExpense
Operating Expense
(g)
MaintenanceExpense
Maintenance Expense
(h)
DepreciationExpense
Depreciation Expense
(i)
Other Expenses (including taxes)
(j)
Incremental Revenues
(k)
1
Southeast Market Expansion
CP13-96-000
Incremental
276,294,073
25,449,685
12,932,629
598,965
428,234
6,020,156
1,722,086
22,277,995
2
Coastal Bend Header
CP15-517-000
Incremental
443,947,817
9,836,139
11,955,869
337,350
41,944
8,829,624
2,632,185
37
Gas Plant In Service
720,241,890
35,285,824
(a)
24,888,498
936,315
470,178
14,849,780
4,354,271
22,277,995


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxesNonTraditionalRateTreatmentAffordedNewProjects

Reported accumulated deferred income taxes only include those which are specifically and directly attributable to the project. For the presentation on Page 217, Non-traditional Rate Treatment Afforded New Projects, the Company has chosen to use parentheses in Column (f).


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
General Description of Construction Overhead Procedure
  1. For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to different types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is directly or indirectly assigned.
  2. Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant Instructions 3 (17) of the Uniform System of Accounts.
  3. Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that clearly indicates the amount of reduction in the gross rate for tax effects.

Gulf South does not allocate and capitalize General Office Department expenses related to construction projects. Direct expenses will be charged directly to construction projects as incurred based on actual time worked.

 

I. Construction Overheads:

a. Construction overhead charges are intended to capture 1) Fringe burden - employee related costs like taxes and benefits such as overtime and 2) Administrative burden - salaries & expenses of supervisory or administrative personnel that don’t charge directly to projects.

b. Fringe and Administrative burden are fixed percentages applied to labor costs charged directly to capital projects. The fringe burden rate is determined from studies made of the previous year’s cost and current year’s plan. The Administrative burden rate is calculated using the percentage of salaries for supervision and administrative personnel to the direct salaries of a service group.

c. Percentages are applied to labor charged directly to projects. For projects where no company labor is utilized, supervisory personnel will charge their time directly.

d. Different rates are applied to different types of construction capabilities.

e. The different construction overhead rates are determined by the level of salaries within the construction groups.

f. All overhead is directly applied.

COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES

  1. For line (5), column (e) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years.
  2. Identify in column (c), the specific entity used as the source for the capital structure figures.
  3. Indicate in column (f), if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line No.
Title
(a)
Amount
(b)
Entity Name
(c)
Capitalization Ration (percent)
(d)
Cost Rate Percentage
(e)
Rate Indicator
(f)
(1) Average Short-Term Debt
S
(2) Short-Term Interest
s
(3) Long-Term Debt
D
400,000,000
15.65
d
4.61
(4) Preferred Stock
P
p
(5) Common Equity
C
2,155,513,853
84.35
c
(a)
12.25
(6) Total Capitaization
(b)
2,555,513,853
100
(7) Average Construction Work in Progress Balance
W
361,183,704
2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C)) (1-(S/W))] -
0.72
3. Rate for Other Funds [1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))] -
10.33
4. Weighted Average Rate Actually Used for the Year:
(a) Rate for Borrowed Funds -
0.74
(b) Rate for Other Funds -
10.62

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: CapitalizationOfConstructionOverheadCostRateCommonEquity

The rate of return on common equity of 12.25% is the stated rate of return approved in Docket No. RP97-373. Gulf South's subsequent rate case, Docket No. RP15-65, was a black-box settlement in which the rate of return was not specified.

(b) Concept: CapitalizationOfConstructionOverhead

The capital structure amounts are based on the 2017 books of Gulf South Pipeline Company, LP.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
  1. Explain in a footnote any important adjustments during year.
  2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
  3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional classifications.
  4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
  5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Line No.
Item
(a)
Total (c+d+e)
(b)
Gas Plant in Service
(c)
Gas Plant held for Future Use
(d)
Gas Plant Leased to Others
(e)
Section A. BALANCES AND CHANGES DURING YEAR
1
Balance Beginning of Year
1,770,718,387
1,770,718,387
2 Depreciation Provisions for Year, Charged to
3
DepreciationExpenseExcludingAdjustments
(403) Depreciation Expense
113,864,102
113,864,102
4
DepreciationExpenseForAssetRetirementCosts
(403.1) Depreciation Expense for Asset Retirement Costs
596,796
596,796
5
ExpensesOfGasPlantLeasedToOthers
(413) Expense of Gas Plant Leased to Others
6
TransportationExpensesClearing
Transportation Expenses - Clearing
7
OtherClearingAccounts
Other Clearing Accounts
8
OtherAccounts
Other Clearing (Specify) (footnote details):
9.1
10
DepreciationProvision
TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8)
114,460,898
114,460,898
11 Net Charges for Plant Retired:
12
BookCostOfRetiredPlant
Book Cost of Plant Retired
(a)
19,503,068
(e)
19,503,068
13
CostOfRemovalOfPlant
Cost of Removal
(b)
4,895,597
(f)
4,895,597
14
SalvageValueOfRetiredPlant
Salvage (Credit)
(c)
1,021,224
(g)
1,021,224
15
NetChargesForRetiredPlant
TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14)
(d)
23,377,441
(h)
23,377,441
16
Other Debit or Credit Items (Describe in footnote details)
17.1
(i)
2,293,202
(j)(k)
2,293,202
18
Book Cost of Asset Retirement Costs
19
Balance End of Year (Total of lines 1,10,15,16 and 18)
1,864,095,046
1,864,095,046
Section B. BALANCES AT END OF YEAR ACCORDING TO FUNCTIONAL CLASSIFICATIONS
21
AccumulatedDepreciationProductionsManufacturedGas
Productions-Manufactured Gas
22
AccumulatedDepreciationProductionAndGatheringNaturalGas
Production and Gathering-Natural Gas
69,169,802
69,169,802
23
AccumulatedDepreciationProductsExtractionNaturalGas
Products Extraction-Natural Gas
24
AccumulatedDepreciationUndergroundGasStorage
Underground Gas Storage
218,418,480
218,418,480
25
AccumulatedDepreciationOtherStorage
Other Storage Plant
26
AccumulatedDepreciationBaseLoadLngTerminalingAndProcessingPlant
Base Load LNG Terminaling and Processing Plant
27
AccumulatedDepreciationTransmission
Transmission
1,468,363,815
1,468,363,815
28
AccumulatedDepreciationDistribution
Distribution
29
AccumulatedDepreciationGeneral
General
108,142,949
108,142,949
30
AccumulatedProvisionForDepreciationOfGasUtilityPlant
TOTAL (Total of lines 21 thru 29)
1,864,095,046
1,864,095,046


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: BookCostOfRetiredPlant
Original value: -19503068
(b) Concept: CostOfRemovalOfPlant
Original value: -4895597
(c) Concept: SalvageValueOfRetiredPlant
Original value: -1021224
(d) Concept: NetChargesForRetiredPlant
Original value: -23377441
(e) Concept: BookCostOfRetiredPlant
Original value: -19503068
(f) Concept: CostOfRemovalOfPlant
Original value: -4895597
(g) Concept: SalvageValueOfRetiredPlant
Original value: -1021224
(h) Concept: NetChargesForRetiredPlant
Original value: -23377441
(i) Concept: OtherAdjustmentsToAccumulatedDepreciation
Original value: 2293202
(j) Concept: OtherAdjustmentsToAccumulatedDepreciation
Original value: 2293202
(k) Concept: OtherAdjustmentsToAccumulatedDepreciation

$ 1,267,193

Removal Work In Progress (RWIP)

(6,036,960)

Reclass of Negative Salvage Allowance (NSA) to ARO Liability

7,062,969

AD related to Swap of Turbines

$ 2,293,202


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3)
  1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
  2. Report in (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c), and gas property recordable in the plant accounts.
  3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report storage (i.e., fixed asset method or inventory method).
Line No.
Description
(a)
(Account 117.1)
(b)
(Account 117.2)
(c)
Noncurrent (Account 117.3)
(d)
(Account 117.4)
(e)
Current (Account 164.1)
(f)
LNG (Account 164.2)
(g)
LNG (Account 164.3)
(h)
Total
(i)
1
Balance at Beginning of Year
78,033,688
22,046,914
83,051
739,934
99,423,719
2
Gas Delivered to Storage
21,306,876
53,351,650
6,840,815
81,499,341
3
Gas Withdrawn from Storage
3,238,965
70,608,017
6,822,859
80,669,841
4
Other Debits and Credits
(a)
682,038
(b)
4,889,389
(c)
17,956
4,225,307
5
Balance at End of Year
96,101,599
22,046,914
765,089
22,885,690
96,027,912
6
Dth
55,683,373
59,043,378
162,267
4,853,828
110,035,190
7
Amount Per Dth
1.7259
0.3734
4.715
4.715
0.8727


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: GasStoredInReservoirsAndPipelinesNoncurrentOtherDebitsAndCredits

Revaluation of the net over collection to account 117.3

267,026

Reclassification of over collection

415,012

 

 

 

$ 682,038

(b) Concept: GasOwedToSystemGasOtherDebitsAndCredits

Revaluation of imbalance inventory

$ 3,659,142

Reclass of net fuel deficiency

(12,868)

Revaluation of fuel tracker inventory

(8,049,466)

Revaluation of the net over collection to account 117.3

(486,197)

 

 

Total Other Debits/Credits

$ (4,889,389)

(c) Concept: GasStoredCurrentOtherDebitsAndCredits

Reclass of net fuel deficiency

$ 12,868

Capitalization of CBH fuel

13,517

Revaluation of the net fuel deficiency

(44,341)

 

 

Total Other Debits/Credits

$ (17,956)

 

(d) Concept: GasStoredCurrent

Inventory is segregated between current and noncurrent based upon conventional rules for classification of current assets.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Investments (Account 123, 124, and 136)
  1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments. List Account number in column (a).
  2. Provide a subheading for each account and list thereunder the information called for: (a) Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue, maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136, Temporary Cash Investments, also may be grouped by classes. (b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account.List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, or employees.
  3. Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose of the pledge.
  4. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite Commission, date of authorization, and case or docket number.
  5. Report in column (k) interest and dividend revenues from investments including such revenues from securities disposed of during the year.
  6. In column (l) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment includible in column (k).
Line No.
DescriptionOfInvestment
Description of Investment
(a)
IndicatorInvestmentsArePledged
*
(b)
DateOfAcquisitionForInvestments
Date Acquired
(c)
DateOfMaturityForInvestments
Date Matured
(d)
Row Specific Element
Book Cost at Beginning of Year (If book cost is different from cost to respondent, give cost to respondent in a footnote and explain difference)
(e)
Row Specific Element
Purchases or Additions During the Year
(f)
Row Specific Element
Sales or Other Dispositions During Year
(g)
InvestmentsInBondsPrincipal
Principal Amount
(h)
InvestmentsInCapitalStockNumberOfSharesForInvestments
No. of Shares at End of Year
(i)
Row Specific Element
Book Cost at End of Year (If book cost is different from cost to respondent, give cost to respondent in a footnote and explain difference)
(j)
Row Specific Element
Revenues for Year
(k)
Row Specific Element
Gain or Loss from Investment Disposed of
(l)
1
2
3
4
Total Investment in Associated Companies
1
2
3
4
Total Other Investments
1
2
3
4
Total Temporary Cash Investments
4
Total Investments


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Investments in Subsidiary Companies (Account 123.1)
  1. Report below investments in Account 123.1, Investments in Subsidiary Companies.
  2. Provide a subheading for each company and list thereunder the information called for below. Sub-total by company and give a total in columns (e), (f), (g) and (h). (a) Investment in Securities-List and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate. (b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal.
  3. Report separately the equity in undistributed subsidiary earnings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.
  4. Designate in a footnote, any securities, notes, or accounts that were pledged, and state the name of pledgee and purpose of the pledge.
  5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or docket number.
  6. Report in column (f) interest and dividend revenues from investments, including such revenues from securities disposed of during the year.
  7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which carried in the books of account if different from cost), and the selling price thereof, not including interest adjustments includible in column (f).
  8. Report on Line 40, column (a) the total cost of Account 123.1.
Line No.
DescriptionOfInvestmentsInSubsidiaryCompanies
Description of Investment
(a)
DateOfAcquisitionInvestmentsInSubsidiaryCompanies
Date Acquired
(b)
DateOfMaturityInvestmentsInSubsidiaryCompanies
Date of Maturity
(c)
InvestmentInSubsidiaryCompanies
Amount of Investment at Beginning of Year
(d)
EquityInEarningsOfSubsidiaryCompanies
Equity in Subsidiary earnings for Year
(e)
InterestAndDividendRevenueFromInvestments
Revenues for Year
(f)
InvestmentInSubsidiaryCompanies
Amount of Investment at End of Year
(g)
InvestmentGainLossOnDisplosal
Gain or Loss from Investment Disposed of
(h)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
TOTAL Cost of Account 123.1 $
Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)

PREPAYMENTS (ACCOUNT 165)
  1. Report below the particulars (details) on each prepayment.
Line No.
Nature of Payment
(a)
Balance at End of Year (in dollars)
(b)
1
PrepaidInsurance
Prepaid Insurance
1,802,684
2
PrepaidRents
Prepaid Rents
3,612,927
3
PrepaidTaxes
Prepaid Taxes
443,752
4
PrepaidInterest
Prepaid Interest
5
MiscellaneousPrepayments
Miscellaneous Prepayments
(a)
7,755,535
6
Prepayments
TOTAL
13,614,898


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: MiscellaneousPrepayments

Miscellaneous Prepayments:

$ 4,488,825 Prepaid Construction

1,524,753 Prepaid Software and Hardware Maintenance

1,028,355 FERC Annual Charge Adjustment

249,002 Application Support Services

135,317 Annual Well Fees

112,504 Market Analysis and Research Service Subscription Fees

110,065 Pipeline Research Council International, Inc. Membership

70,929 Online Auction Services

14,882 Credit Ratings Service Subscriptions

11,295 Contractor Evaluation Services

9,608 Industry Research

$ 7,755,535 Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2) (continued)
EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.1)
  1. Include the date of loss, the date of Commission authorization to use Account 182.1 and period of amortization (mo, yr, to mo, yr)].
  2. Add rows as necessary to report all data. Number rows in sequence beginning with the next row number after the last row number used for extraordinary property losses.
Line No.
DescriptionOfExtraordinaryPropertyLoss
Description of Extraordinary Loss [include the date of loss, the date of Commission authorization to use Account 182.1 and period of amortization (mo, yr, to mo, yr)] Add rows as necessary to report all data.
(a)
ExtraordinaryPropertyLosses
Balance at Beginning of Year
(b)
RegulatoryDebits
Total Amount of Loss
(c)
ExtraordinaryPropertyLossesRecognized
Losses Recognized During Year
(d)
ExtraordinaryPropertyLossesWrittenOffAccountCharged
Written off During Year Account Charged
(e)
ExtraordinaryPropertyLossesWrittenOff
Written off During Year Amount
(f)
ExtraordinaryPropertyLosses
Balance at End of Year
(g)
7
8
9
10
11
12
13
14
15
TOTAL


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2) (continued)
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.2)
  1. Include in the description of costs, the date of Commission authorization to use Account 182.2 and period of amortization (mo, yr, to mo, yr).
  2. Add rows as necessary to report all data. Number rows in sequence beginning with the next row number after the last row number used for extraordinary property losses.
Line No.
DescriptionOfUnrecoveredPlantAndRegulatoryStudyCosts
Description of Unrecovered Plant and Regulatory Study Costs [Include in the description of costs, the date of Commission authorization to use Account 182.2 and period of amortization (mo, yr, to mo, yr)] Add rows as necessary to report all data. Number rows in sequence beginning with the next row number after the last row number used for extraordinary property losses.
(a)
UnrecoveredPlantAndRegulatoryStudyCosts
Balance at Beginning of Year
(b)
UnrecoveredPlantAndRegulatoryStudyCostsNotYetRecognized
Total Amount of Charges
(c)
UnrecoveredPlantAndRegulatoryStudyCostsRecognized
Costs Recognized During Year
(d)
UnrecoveredPlantAndRegulatoryStudyCostsWrittenOffAccountCharged
Written off During Year Account Charged
(e)
UnrecoveredPlantAndRegulatoryStudyCostsWrittenOff
Written off During Year Amount
(f)
UnrecoveredPlantAndRegulatoryStudyCosts
Balance at End of Year
(g)
16
17
18
19
20
21
22
23
24
25
26
TOTAL


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Other Regulatory Assets (Account 182.3)
  1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable in other accounts).
  2. For regulatory assets being amortized, show period of amortization in column (b).
  3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
  4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
  5. Provide in column (c), for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state commission order, court decision).
Line No.
DescriptionAndPurposeOfOtherRegulatoryAssets
Description and Purpose of Other Regulatory Assets
(a)
AmortizationPeriodOtherRegulatoryAssets
Amortization Period
(b)
CitationAuthorizationForOtherRegulatoryAssets
Regulatory Citation
(c)
OtherRegulatoryAssets
Balance at Beginning Current Quarter/Year
(d)
IncreaseDecreaseInOtherRegulatoryAssets
Debits
(e)
OtherRegulatoryAssetsWrittenOffAccountCharged
Written off During Quarter/Year Account Charged
(f)
OtherRegulatoryAssetsWrittenOffRecovered
Written off During Period Amount Recovered
(g)
OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable
Written off During Period Amount Deemed Unrecoverable
(h)
OtherRegulatoryAssets
Balance at End of Current Quarter/Year
(i)
1
Tax Gross-up on AFUDC Equity
38,546,405
272,478
493,486
(d)
18,976,222
19,349,175
2
Amortization Period: 48 Years
3
Asset Retirement Obligation
51,071
51,071
4
(a)
Fuel Tracker
3,400,006
20,566,126
23,966,132
5
(b)
Reg Asset on Reg Liability for Excess DFIT
47,933,926
(c)
1,418,164
46,515,762
40
TOTAL
89,931,408
20,838,604
1,911,650
18,976,222
89,882,140


FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Fuel Tracker Mechanism

-- FERC Docket #RP19-224

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Regulatory Asset recorded on the Regulatory Liability for Excess Deferred Federal Income Taxes caused by the reduction in Federal Income tax rate in the Tax Cuts and Jobs Act of 2017.

(c) Concept: OtherRegulatoryAssetsWrittenOffRecovered

Reduction in Regulatory Asset for the Regulatory Asset/Liability for excess DFIT caused by the amortization of excess DFIT using Reverse South Georgia Method.

(d) Concept: OtherRegulatoryAssetsWrittenOffDeemedUnrecoverable

Reduction in the Regulatory Asset for the Tax Gross-Up on AFUDC Equity caused by the impact of the changes in ownership.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Miscellaneous Deferred Debits (Account 186)
  1. Report below the details called for concerning miscellaneous deferred debits
  2. For any deferred debit being amortized, show period of amortization in column (a).
  3. Minor items (less than $250,000) may be grouped by classes.
Line No.
DescriptionOfMiscellaneousDeferredDebits
Description of Miscellaneous Deferred Debits
(a)
MiscellaneousDeferredDebitsExcludingMiscellaneousWorkInProgress
Balance at Beginning of Year
(b)
IncreaseInMiscellaneousDeferredExpense
Debits
(c)
DecreaseInMiscellaneousDeferredExpenseAccountCharged
Credits Account Charged
(d)
DecreaseInMiscellaneousDeferredExpense
Credits Amount
(e)
MiscellaneousDeferredDebitsExcludingMiscellaneousWorkInProgress
Balance at End of Year
(f)
1
Prepaid Ad Valorem Tax
2,117,664
352,704
1,764,960
2
Note Receivable (May 2012-Feb 2019)
98,350
98,350
3
Miscellaneous Unbilled Charges
33,877
532,332
566,209
39
Miscellaneous Work in Progress
40
TOTAL
2,249,891
532,332
451,054
2,331,169


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Accumulated Deferred Income Taxes (Account 190)
  1. Report the information called for below concerning the respondent’s accounting for deferred income taxes.
  2. At Other (Specify), include deferrals relating to other income and deductions.
  3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line No.
Account Subdivisions
(a)
Balance at Beginning of Year
(b)
Changes During Year Amounts Debited to Account 410.1
(c)
Changes During Year, Amounts Credited to Account 411.1
(d)
Changes During Year Amounts Debited to Account 410.2
(e)
Changes During Year Amounts Credited to Account 411.2
(f)
Adjustments Debits Account No.
(g)
Adjustments Debits Amount
(h)
Adjustments Credits Account No.
(i)
Adjustments Credits Amount
(j)
Balance at End of Year
(k)
1
Account 190
2
Electric
3
Gas
10,178,835
4,014,805
180,568
23,350
(b)
5,741,777
(c)
2,376,714
2,956,185
4
Other (Define)
5
Total (Total of lines 2 thru 4)
10,178,835
4,014,805
180,568
23,350
5,741,777
2,376,714
2,956,185
6
Other (Specify)
7
TOTAL Account 190 (Total of lines 5 thru 6)
(a)
10,178,835
4,014,805
180,568
23,350
5,741,777
2,376,714
(d)
2,956,185
8
Classification of TOTAL
9
Federal Income Tax
6,450,255
3,046,242
137,006
17,717
3,104,582
1,825,568
2,244,288
10
State Income Tax
3,728,580
968,563
43,562
5,633
2,637,195
551,145
711,896
11
Local Income Tax


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxes

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(b) Concept: AdjustmentsDebitedToAccount

Adjustments to DIT resulting from the impact of the change in Ownership

 

$4,915,260

Prior Year Tax Effect OCI

826,517

 

 

Total

$5,741,777

(c) Concept: AdjustmentsCreditedToAccount

Adjustments to DIT resulting from the impact of the change in the Revenue Recognition

 

 

$1,770,552

Current Year Tax Effect OCI

606,162

 

 

Total

$2,376,714

(d) Concept: AccumulatedDeferredIncomeTaxes

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Capital Stock (Accounts 201 and 204)
  1. Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and preferred stock.
  2. Entries in column (c) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
  3. Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
  4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
  5. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year.
  6. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and purpose of pledge.
Line No.
Class and Series of Stock and Name of Stock Exchange
(a)
Number of Shares Authorized by Charter
(b)
Par or Stated Value per Share
(c)
Call Price at End of Year
(d)
Outstanding per Bal. Sheet (total amt outstanding without reduction for amts held by respondent) Shares
(e)
Outstanding per Bal. Sheet Amount
(f)
Held by Respondent As Reacquired Stock (Acct 217) Shares
(g)
Held by Respondent As Reacquired Stock (Acct 217) Cost
(h)
Held by Respondent In Sinking and Other Funds Shares
(i)
Held by Respondent In Sinking and Other Funds Amount
(j)
1
Common Stock (Account 201)
2
3
4
5
Total
1
6
Preferred Stock (Account 204)
7
8
9
10
Total
Historical Data
11
Common Stock
1
1
1
1
1
12
Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
  1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
  2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the balance due on each class at the end of year.
  3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common tock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
  4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (c), any amounts representing the excess of consideration received over stated values of stocks without par value.
Line No.
Name of Account and Description of Item
(a)
*
(b)
Number of Shares
(c)
Amount
(d)
1
Common Stock, Subscribed (Account 202)
2
3
4
5
Total
6
Common Stock, Converted to Liability (Account 203)
7
8
9
10
Total
11
Preferred Stock, Subscribed (Account 205)
12
13
14
15
Total
16
Preferred Stock Liability for Conversion (Account 206)
17
18
19
20
Total
21
Premium on Capital Stock (Account 207)
22
23
24
25
Total
379,835,513
26
Installments on Capital Stock (Account 212)
27
28
29
30
Total
Historical Data
1
Premium on Capital Stock
209,352,376
2
Capitalized Payables
160,000,000
3
Capital Contributions
10,483,137
40
Total
379,835,513


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Other Paid-In Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting such change.
  1. Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
  2. Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave rise to amounts reported under this caption including identification with the class and series of stock to which related.
  3. Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits, and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related.
  4. Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line No.
Item
(a)
Amount
(b)
1
DonationsReceivedFromStockholdersAbstract
Donations Received from Stockholders (Account 208)
2
DonationsReceivedFromStockholders
Beginning Balance Amount
3
IncreasesDecreasesFromSalesOfDonationsReceivedFromStockholders
Increases (Decreases) from Sales of Donations Received from Stockholders
4
DonationsReceivedFromStockholders
Ending Balance Amount
5
ReductionInParOrStatedValueOfCapitalStockAbstract
Reduction in Par or Stated Value of Capital Stock (Account 209)
6
ReductionInParOrStatedValueOfCapitalStock
Beginning Balance Amount
7
IncreasesDecreasesDueToReductionsInParOrStatedValueOfCapitalStock
Increases (Decreases) Due to Reductions in Par or Stated Value of Capital Stock
8
ReductionInParOrStatedValueOfCapitalStock
Ending Balance Amount
9
GainOrResaleOrCancellationOfReacquiredCapitalStockAbstract
Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210)
10
GainOnResaleOrCancellationOfReacquiredCapitalStock
Beginning Balance Amount
11
IncreasesDecreasesFromGainOrResaleOrCancellationOfReacquiredCapitalStock
Increases (Decreases) from Gain or Resale or Cancellation of Reacquired Capital Stock
12
GainOnResaleOrCancellationOfReacquiredCapitalStock
Ending Balance Amount
13
MiscellaneousPaidInCapitalAbstract
Miscellaneous Paid-In Capital (Account 211)
14
MiscellaneousPaidInCapital
Beginning Balance Amount
15
IncreasesDecreasesDueToMiscellaneousPaidInCapital
Increases (Decreases) Due to Miscellaneous Paid-In Capital
16
MiscellaneousPaidInCapital
Ending Balance Amount
17
OtherPaidInCapitalAbstract
Other Paid in Capital
18
OtherPaidInCapitalDetail
Beginning Balance Amount
19.1
IncreasesDecreasesInOtherPaidInCapital
Account 208 - Donations Received from Shareholders
19.2
IncreasesDecreasesInOtherPaidInCapital
Balance on January 1, 2018
156,238,190
19.3
IncreasesDecreasesInOtherPaidInCapital
No Activity
19.4
IncreasesDecreasesInOtherPaidInCapital
Total Ending Balance on December 31, 2018
156,238,190
19.5
IncreasesDecreasesInOtherPaidInCapital
Account 209 - Reduction in Par Value of Capital Stock
19.6
IncreasesDecreasesInOtherPaidInCapital
Balance on January 1, 2018
98,384,112
19.7
IncreasesDecreasesInOtherPaidInCapital
No Activity
19.8
IncreasesDecreasesInOtherPaidInCapital
Total Ending Balance on December 31, 2018
98,384,112
19.9
IncreasesDecreasesInOtherPaidInCapital
Account 211 - Miscellaneous Paid - In Capital
19.10
IncreasesDecreasesInOtherPaidInCapital
Balance on January 1, 2018
873,686,688
19.11
IncreasesDecreasesInOtherPaidInCapital
Deemed Tax Contribution
56,641,420
19.12
IncreasesDecreasesInOtherPaidInCapital
Non cash Contribution from parent company
20,667,732
19.13
IncreasesDecreasesInOtherPaidInCapital
Total Ending Balance on December 31, 2018
950,995,840
20
OtherPaidInCapitalDetail
Ending Balance Amount
40
OtherPaidInCapital
Total
1,205,618,142


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
  1. Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data.
  2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off during the year and specify the account charged.
Line No.
NameOfClassAndSeriesOfStock
Class and Series of Stock
(a)
DiscountOnCapitalStock
Balance at End of Year
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Total
Capital Stock Expense (Account 214)
  1. Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as necessary to report all data. Number the rows in sequence starting from the last row number used for Discount on Capital Stock above.
  2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off of capital stock expense and specify the account charged.
Line No.
NameOfClassAndSeriesOfStock
Class and Series of Stock
(a)
CapitalStockExpense
Balance at End of Year
(b)
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Securities Issued or Assumed and Securities Refunded or Retired During the Year
  1. Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates.
  2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or refinancing transactions with respect to securities previously refunded or retired.
  3. Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance, maturity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price and name of the principal underwriting firm through which the security transactions were consummated.
  4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in General Instruction 17 of the Uniform System of Accounts, cite the Commission authorization for the different accounting and state the accounting method.
  5. For securities assumed, give the name of the company for which the liability on the securities was assumed as well as details of the transactions whereby the respondent undertook to pay obligations of another company. If any unamortized discount, premiums, expenses, and gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities clearly earmarked.







Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Long-Term Debt (Accounts 221, 222, 223, and 224)
  1. Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other Long-Term Debt.
  2. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
  3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of associated companies from which advances were received.
  4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.
  5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates.
  6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name of the pledgee and purpose of the pledge.
  7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote.
  8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (g). Explain in a footnote any difference between the total of column (g) and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
  9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Line No.
ClassOfSeriesOfObligationAndNameOfStockExchange
Class and Series of Obligation and Name of Stock Exchange
(a)
NominalDateOfIssue
Nominal Date of Issue
(b)
DateOfMaturity
Date of Maturity
(c)
Outstanding (Total amount outstanding without reduction for amts held by respondent)
(d)
InterestRate
Interest for Year Rate (in %)
(e)
Interest for Year Amount
(f)
Held by Respondent Reacquired Bonds (Acct 222)
(g)
Held by Respondent Sinking and Other Funds
(h)
RedemptionPrice
Redemption Price per $100 at End of Year
(i)
1
Bonds (Account 221)
2
3
4
5
Subtotal
300,000,000
6
Reacquired Bonds (Account 222)
7
8
9
10
Subtotal
11
Advances from Associated Companies (Account 223)
12
13
14
15
Subtotal
16
Other Long Term Debt (Account 224)
17
18
19
20
Subtotal
295,000,000
Long Term Debt (Historical Data)
1
221 Notes - 4.00% Due 2022
06/12/2012
06/15/2022
300,000,000
4
12,677,556
2
Total Account 221
300,000,000
12,677,556
3
224 Credit Revolver
05/26/2015
05/26/2022
295,000,000
3.479
7,440,204
4
224 Credit Revolver
05/26/2015
05/26/2022
0.175
505,936
5
Total Account 224
295,000,000
7,946,140
40 TOTAL
595,000,000
20,623,696


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
  1. Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense, premium or discount applicable to each class and series of long-term debt.
  2. Show premium amounts by enclosing the figures in parentheses.
  3. In column (d) show the principal amount of bonds or other long-term debt originally issued.
  4. In column (e) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
  5. Furnish in a footnote details regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts.
  6. Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
  7. Explain any debits and credits other than amortization debited to Account 428, Amortization of Debt Discount and Expense, or credited to Account 429, Amortization of Premium on Debt-Credit.
Line No.
DesignationOfLongTermDebt
Designation of Long-Term Debt
(a)
LongTermDebtPrincipalAmountIssued
Principal Amount of Debt Issued
(b)
Total expense - Premium; Discount; or Debt Issuance Costs
(c)
AmortizationPeriodStartDate
Amortization Period Date From
(d)
AmortizationPeriodEndDate
Amortization Period Date To
(e)
Balance at Beginning of Year
(f)
Debits During Year
(g)
AmortizationOfPremiumOnLongTermDebt
Credits During Year
(h)
Balance at End of Year
(i)
1
Unamortized Debt Expense (Account 181)
2
3
4
5
Premium on Long-Term Debt (Account 225)
6
7
8
9
Discount on Long-Term Debt (Account 226)
10
11
12
Historical Data
1
Account 181 - Notes - 4.00%
300,000,000
825,770
06/12/2012
06/15/2022
371,431
82,572
288,859
2
Total Account 181
300,000,000
825,770
371,431
82,572
288,859
3
Account 226 - Notes - 4.00%
300,000,000
3,027,000
06/12/2012
06/15/2022
1,346,175
302,700
1,043,475
4
Total Account 226
300,000,000
3,027,000
1,346,175
302,700
1,043,475


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
  1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss, including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding transaction, include also the maturity date of the new issue.
  2. In column (d) show the principal amount of bonds or other long-term debt reacquired.
  3. In column (e) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction 17 of the Uniform Systems of Accounts.
  4. Show loss amounts by enclosing the figures in parentheses.
  5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line No.
DesignationOfLongTermDebt
Designation of Long-Term Debt
(a)
DateOfMaturity
Date of Maturity
(b)
DateOfDebtReacquired
Date Reacquired
(c)
LongTermDebtReacquiredPrincipalAmount
Principal of Debt Reacquired
(d)
Net Gain or Loss
(e)
Balance at Beginning of Year
(f)
Balance at End of Year
(g)
1 Unamortized Loss (Account 189)
2
3
4
5
Unamortized Gain (Account 257)
6
7
8
Historical Data
1
Account 181 - Notes - 4.00%
2
Total Account 181
3
Account 226 - Notes - 4.00%
4
Total Account 226


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Reconciliation of Reported Net Income with Taxable Income for Feder Income Taxes
  1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal Income Tax accruals and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
  2. If the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax among the group members.
Line No.
Details
(a)
Amount
(b)
1
Net Income for the Year (Page 114)
88,636,653
2
Reconciling Items for the Year
3
4
Taxable Income Not Reported on Books
5
3,922,079
8
(a)
3,922,079
9
Deductions Recorded on Books Not Deducted for Return
10
148,279,832
13
(b)
148,279,832
14
Income Recorded on Books Not Included in Return
15
(c)
36,849,067
18
(d)(e)
36,849,067
19
Deductions on Return Not Charged Against Book Income
20
(f)
304,708,753
26
(g)(h)
304,708,753
27
Federal Tax Net Income
(i)
100,719,257
28
Show Computation of Tax:
29
Income Tax at Ordinary Rates (21%)
21,151,044
30
Federal Tax Benefit of LA Inventory Tax Credit
315,394
31
Impact of Revised Policy Statement and the change in ownership
4,231,640
32
Balance Federal Income Tax (409)
16,604,010


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: TaxableIncomeNotReportedOnBooks

Contributions in Aid of Construction

$ 3,922,079

 

$ 3,922,079

 

(b) Concept: DeductionsRecordedOnBooksNotDeductedForReturn

Book Depreciation & Amortization

$ 114,448,271

Tax Gain/Loss on Asset Sales

1,028,303

Federal Income Taxes

10,173,061

State Income Taxes

9,612,518

Cash Pool

3,384,475

Allowance for Doubtful Accounts

66,229

Meals and Entertainment

505,170

Net Capitalized Interest

7,142,176

Asset Impairments

405,786

Incentive Comp Accrual

407,045

Other Temporary Differences

1,106,798

 

$ 148,279,832

(c) Concept: IncomeRecordedOnBooksNotIncludedInReturn
Original value: -36849067
(d) Concept: IncomeRecordedOnBooksNotIncludedInReturn
Original value: -36849067
(e) Concept: IncomeRecordedOnBooksNotIncludedInReturn

AFUDC Equity

$ (11,787,857)

AFUDC Debt

(1,152,154)

Regulatory Tracker Income

(19,064,986)

Book Gain on Asset Sales

(4,844,071)

 

$ (36,849,067)

(f) Concept: DeductionsOnReturnNotChargedAgainstBookIncome
Original value: -304708753
(g) Concept: DeductionsOnReturnNotChargedAgainstBookIncome
Original value: -304708753
(h) Concept: DeductionsOnReturnNotChargedAgainstBookIncome

Tax Depreciation & Amortization

$ (303,259,214)

Other Accrued Liabilities (Legal Reserve)

(2,190)

ARO Liability

(90,258)

Accrued Environmental Costs

(559,025)

Long Term Incentive Comp

(210,749)

Prepaid Expenses

(434,178)

Office Lease Construction Allowance

179,224

Office Lease 467 Allowance

(332,363)

 

$ (304,708,753)

(i) Concept: FederalTaxNetIncome
Original value: -100719257

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
  1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts.
  2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (g) and (h). The balancing of this page is not affected by the inclusion of these taxes.
  3. Include in column (g) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts.
  4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
  5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (d).
  6. Enter all adjustments of the accrued and prepaid tax accounts in column (i) and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
  7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing authority.
  8. Show in columns (l) thru (s) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the number of the appropriate balance sheet plant account or subaccount.
  9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
  10. Items under $250,000 may be grouped.
  11. Report in column (t) the applicable effective state income tax rate.
Line No.
DescriptionOfTaxesAccruedPrepaidAndCharged
Kind of Tax (See Instruction 5)
(a)
TypeOfTax
Type of Tax
(b)
TaxJurisdiction
Tax Jurisdiction
(c)
TaxYear
Tax Year
(d)
TaxesAccrued
Balance at Beg. of Year Taxes Accrued
(e)
PrepaidTaxes
Balance at Beg. of Year Prepaid Taxes
(f)
TaxesCharged
Taxes Charged During Year
(g)
TaxesPaid
Taxes Paid During Year
(h)
TaxAdjustments
Adjustments
(i)
TaxesAccrued
Balance at End of Year Taxes Accrued (Account 236)
(j)
PrepaidTaxes
Balance at End of Year Prepaid Taxes (Included in Acct 165)
(k)
TaxesAccruedPrepaidAndCharged
Electric (Account 408.1, 409.1)
(l)
TaxesAccruedPrepaidAndCharged
Gas (Account 408.1, 409.1)
(m)
TaxesAccruedPrepaidAndCharged
Other Utility Dept. (Account 408.1, 409.1)
(n)
OtherIncomeAndDeductions
Other Income and Deductions (Account 408.2, 409.2)
(o)
IncomeTaxesExtraordinaryItems
Extraordinary Items (Account 409.3)
(p)
OtherUtilityOperatingIncomeAssociatedWithTaxesOtherThanIncomeTaxes
Other Utility Opn. Income (Account 408.1, 409.1)
(q)
AdjustmentsToRetainedEarnings
Adjustment to Ret. Earnings (Account 439)
(r)
TaxesIncurredOther
Other
(s)
StateLocalIncomeTaxRate
State/Local Income Tax Rate
(t)
1
Alabama Property Tax
824,625
824,625
824,625
2
Florida Property Tax
58,034
58,034
58,034
3
Louisiana Property Tax
58,433
16,093,222
16,094,829
56,826
16,093,222
4
Mississippi Property Tax
22,084,105
2,470,608
21,108,611
21,195,285
21,644,727
2,117,904
21,108,611
5
Texas Property Tax
2,947,856
4,995,621
4,167,704
3,775,773
4,995,621
6
subtotal
25,090,394
2,470,608
43,080,113
42,340,477
25,477,326
2,117,904
43,080,113
7
Mississippi Pipeline Privilege Tax
91,642
99,973
99,140
90,809
99,973
8
Sales & Use Taxes
5,219,528
366,898
3,683,279
1,903,147
961,318
594,420
9
Business License Tax
57,191
57,191
57,191
10
State Income Tax
22,973
6,759,328
(a)
7,419,520
637,219
6,452,970
306,358
6.26
11
Federal Income Tax
16,604,010
(b)
19,213,751
2,609,741
15,638,423
965,587
12
Payroll Taxes
841,121
4,926,670
4,905,512
862,279
3,146,450
1,780,220
13
Severance Taxes
1
14
Other Taxes
11,150
11,150
11,150
15
Other Federal Taxes
2,828
2,828
2,828
40
Total
31,128,071
2,562,250
25,181,485
51,099,577
26,633,271
31,489,712
443,752
25,267,630
1,271,945
1,185,800


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: TaxAdjustments

This adjustment reflects the entity's State Income Tax settlements with its parent company.

(b) Concept: TaxAdjustments

This adjustment reflects the entity's Federal Income Tax settlements with its parent company.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Miscellaneous Current and Accrued Liabilities (Account 242)
  1. Describe and report the amount of other current and accrued liabilities at the end of year.
  2. Minor items (less than $250,000) may be grouped under appropriate title.
Line No.
DescriptionOfMiscellaneousCurrentAndAccruedLiabilities
Item
(a)
MiscellaneousCurrentAndAccruedLiabilities
Balance at End of Year
(b)
1
Payroll and Benefit Plans Accrued
19,192,612
2
Accrued Contractor Retainage
11,174,263
3
Gas Imbalances Payable
3,360,060
4
Customer Deposits
2,289,320
5
Deferred Rent
1,110,056
6
Environmental Remediation
640,000
45
Total
37,766,311


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Other Deferred Credits (Account 253)
  1. Report below the details called for concerning other deferred credits.
  2. For any deferred credit being amortized, show the period of amortization.
  3. Minor items (less than $250,000) may be grouped by classes.
Line No.
DescriptionOfOtherDeferredCredits
Description of Other Deferred Credits
(a)
OtherDeferredCredits
Balance at Beginning of Year
(b)
DecreaseInOtherDeferredCreditsContraAccount
Debit Contra Account
(c)
DecreaseInOtherDeferredCredits
Debit Amount
(d)
IncreaseInOtherDeferredCredits
Credits
(e)
OtherDeferredCredits
Balance at End of Year
(f)
1
Unearned Revenue - Transportation Services
159,392
8,797,804
8,638,412
2
Deferred Rent
6,540,276
12,628,388
11,693,185
5,605,073
3
Environmental Remediation
3,272,874
668,992
457,067
3,060,949
4
Long-Term Disability
834,782
622,961
1,457,743
5
Long-Term Incentive Plans
1,120,097
3,031,368
3,300,463
1,389,192
6
Transportation Credits
743,391
743,391
7
Other Deferred Expense
49,333
296,000
345,333
8
Unearned Revenue - Storage Services
861,437
1,606,662
745,225
9
Minor Items
57,943
16,479
41,464
45
TOTAL
13,480,133
18,111,281
25,912,705
21,281,557


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Accumulated Deferred Income Taxes-Other Property (Account 282)
  1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization.
  2. At Other (Specify), include deferrals relating to other income and deductions.
  3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line No.
Account Subdivisions
(a)
Balance at Beginning of Year
(b)
Changes During Year Amounts Debited to Account 410.1
(c)
Changes During Year Amounts Credited to Account 411.1
(d)
Changes During Year Amounts Debited to Account 410.2
(e)
Changes During Year Amounts Credited to Account 411.2
(f)
Adjustments Debits Account No.
(g)
Adjustments Debits Amount
(h)
Adjustments Credits Account No.
(i)
Adjustments Credits Amount
(j)
Balance at End of Year
(k)
1
Account 282
2
Electric
3
Gas
348,483,881
46,193,175
11,068,520
1,165,067
(b)
16,089
(d)
186,776,890
198,012,802
4
Other (Define)
5
Total (Total of lines 2 thru 4)
348,483,881
46,193,175
11,068,520
1,165,067
16,089
186,776,890
198,012,802
6
Other (Specify)
(c)
746,268
746,268
7
TOTAL Account 282 (Total of lines 5 thru 6)
(a)
348,483,881
46,193,175
11,068,520
1,165,067
762,357
186,776,890
(e)
198,759,070
8
Classification of TOTAL
9
Federal Income Tax
272,920,403
35,049,171
8,398,263
883,997
578,439
150,224,874
150,808,873
10
State Income Tax
75,563,478
11,144,004
2,670,257
281,070
183,918
36,552,016
47,950,197
11
Local Income Tax


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxesOtherProperty

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(b) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherPropertyAdjustmentsDebitedToAccount

AFUDC Gross-Up

$ 16,089

(c) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherPropertyAdjustmentsDebitedToAccount

Amortization of DIT related to the difference in the adjusted tax basis and the book value of the assets in the Purchase Transaction

 

 

 

$746,268

(d) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherPropertyAdjustmentsCreditedToAccount

Adjustments to DIT resulting from the impact of the change in Ownership

 

$186,600,737

AFUDC Equity

176,153

 

 

Total

$186,776,890

(e) Concept: AccumulatedDeferredIncomeTaxesOtherProperty

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Accumulated Deferred Income Taxes-Other (Account 283)
  1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283.
  2. At Other (Specify), include deferrals relating to other income and deductions.
  3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line No.
Account Subdivisions
(a)
Balance at Beginning of Year
(b)
Changes During Year Amounts Debited to Account 410.1
(c)
Changes During Year Amounts Credited to Account 411.1
(d)
Changes During Year Amounts Debited to Account 410.2
(e)
Changes During Year Amounts Credited to Account 411.2
(f)
Adjustments Debits Account No.
(g)
Adjustments Debits Amount
(h)
Adjustments Credits Account No.
(i)
Adjustments Credits Amount
(j)
Balance at End of Year
(k)
1
Account 283
2
Electric
3
Gas
15,939,882
9,042
3,732,480
(b)
3,568,860
(d)
8,645,741
7,139,563
4
Other (Define)
5
Total (Total of lines 2 thru 4)
15,939,882
9,042
3,732,480
3,568,860
8,645,741
7,139,563
6
Other (Specify)
(c)
87,880,371
(e)
746,268
87,134,103
7
TOTAL Account 283 (Total of lines 5 thru 6)
(a)
15,939,882
9,042
3,732,480
91,449,231
9,392,009
(f)
94,273,666
8
Classification of TOTAL
9
Federal Income Tax
8,069,142
6,860
3,691,647
73,004,728
6,600,256
70,788,827
10
State Income Tax
7,870,740
2,182
40,833
18,444,503
2,791,753
23,484,839
11
Local Income Tax


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AccumulatedDeferredIncomeTaxesOther

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.

(b) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsDebitedToAccount

AFUDC Tax on Tax Effect

$ 5,636

Amortization of Excess DIT

3,563,224

Total

$3,568,860

 

(c) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsDebitedToAccount

Difference in the adjusted tax basis and the book value of the assets in the Purchase Transaction

 

 

 

$87,880,371

(d) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsCreditedToAccount

Adjustments to DIT resulting from the impact of the change in Ownership

 

$8,579,160

AFUDC Equity

66,581

 

 

Total

$8,645,741

(e) Concept: AccumulatedDeferredIncomeTaxLiabilitiesOtherAdjustmentsCreditedToAccount

 

Amortization of DIT related to the difference in the adjusted tax basis and the book value of the assets in the Purchase Transaction

 

$ 746,268

(f) Concept: AccumulatedDeferredIncomeTaxesOther

Note 9 - Income Taxes on page 122.1 Notes to the Financial Statements contains additional information regarding accumulated deferred income taxes.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Other Regulatory Liabilities (Account 254)
  1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not includable in other amounts).
  2. For regulatory liabilities being amortized, show period of amortization in column (a).
  3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
  4. Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state commission order, court decision).
Line No.
DescriptionAndPurposeOfOtherRegulatoryLiabilities
Description and Purpose of Other Regulatory Liabilities
(a)
OtherRegulatoryLiabilities
Balance at Beginning of Current Quarter/Year
(b)
OtherRegulatoryLiabilityAccountOffsettingCredits
Written off during Quarter/Period Account Credited
(c)
OtherRegulatoryLiabilityWrittenOffRefunded
Written off During Period Amount Refunded
(d)
OtherRegulatoryLiabilityWrittenOffDeemedNonRefundable
Written off During Period Amount Deemed Non-Refundable
(e)
OtherRegulatoryLiabilityAdditions
Credits
(f)
OtherRegulatoryLiabilities
Balance at End of Current Quarter/Year
(g)
1
Excess Deferred Federal Income Taxes
2
(a)
Per Tax Cut and Jobs Act of 2017
168,370,924
4,981,388
163,389,536
3
(b)
Imbalance Cash Out
2,205,957
5,482,178
7,688,135
45
Total
170,576,881
4,981,388
5,482,178
171,077,671


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Regulatory Liability on Excess Deferred Federal Income Taxes caused by the tax rate reductions in the Tax Cuts and Jobs Act of 2017.

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryLiabilities

Imbalance Cash In/Out

--FERC Docket # RP 11-2473


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Monthly Quantity & Revenue Data by Rate Schedule
  1. Reference to account numbers in the USofA is provided in parentheses beside applicable data. Quantities must not be adjusted for discounts.
  2. Total Quantities and Revenues in whole numbers.
  3. Report revenues and quantities of gas by rate schedule. Where transportation services are bundled with storage services, reflect only transportation Dth. When reporting storage, report Dth of gas withdrawn from storage and revenues by rate schedule.
  4. Revenues in Column (c) include transition costs from upstream pipelines. Revenue (Other) in Column (e) includes reservation charges received by the pipeline plus usage charges, less revenues reflected in Columns (c) and (d). Include in Column (e), revenue for Accounts 490-495.
  5. Enter footnotes as appropriate.
Line No.
Item
(a)
Month 1 Quantity
(b)
Month 1 Revenue Costs and Take-or-Pay
(c)
Month 1 Revenue (GRI & ACA)
(d)
Month 1 Revenue (Other)
(e)
Month 1 Revenue (Total)
(f)
Month 2 Quantity
(g)
Month 2 Revenue Costs and Take-or-Pay
(h)
Month 2 Revenue (GRI & ACA)
(i)
Month 2 Revenue (Other)
(j)
Month 2 Revenue (Total)
(k)
Month 3 Quantity
(l)
Month 3 Revenue Costs and Take-or-Pay
(m)
Month 3 Revenue (GRI & ACA)
(n)
Month 3 Revenue (Other)
(o)
Month 3 Revenue (Total)
(p)
1
Total Sales (480-488)
5,658
15,687
15,687
1,077,500
3,259,258
3,259,258
2
Transportation of Gas for Others (489.2 and 489..3)
3
FTS
107,870,284
95,902
25,304,727
25,400,629
109,507,260
100,225
24,548,581
24,648,806
109,641,526
101,369
25,310,077
25,411,446
4
ITS
7,211,958
9,375
1,106,258
1,115,633
6,362,754
8,164
548,473
556,637
7,994,120
10,364
374,311
384,675
5
NNS
3,229,213
4,198
5,621,004
5,625,202
6,628,803
8,617
10,841,666
10,850,283
7,233,709
9,404
11,218,571
11,227,975
6
NNS-SCO
242,783
315
237,594
237,909
444,798
578
435,329
435,907
491,938
639
481,145
481,784
7
FTS-SCO
133,038
174
83,921
84,095
297,893
386
197,653
198,039
317,045
412
207,308
207,720
8
PAL
121,410
121,410
242,830
242,830
544,944
544,944
9
PXS
2,242,093
2,915
68,638
71,553
1,945,065
2,529
59,783
62,312
1,732,744
2,253
62,623
64,876
10
PS
11
FTS-P
2,922,694
3,800
1,124,473
1,128,273
2,438,525
3,170
1,085,360
1,088,530
2,741,788
3,564
1,123,855
1,127,419
12
ITS-P
765,081
995
63,943
64,938
648,229
843
62,003
62,846
635,833
827
69,422
70,249
63
Total Transportation (Other than Gathering)
124,617,144
117,674
33,731,968
33,849,642
128,273,327
124,512
38,021,678
38,146,190
130,788,703
128,832
39,392,256
39,521,088
64
Storage (489.4)
65
66
1,616,351
929,934
929,934
3,670,165
932,688
932,688
6,402,113
947,219
947,219
67
2,164,982
1,589,243
1,589,243
3,727,353
1,618,660
1,618,660
1,935,485
1,607,973
1,607,973
68
3,423
3,562
3,562
1,360
1,360
2,306
1,418
1,418
69
43,750
36,283
36,283
157,898
27,776
27,776
28,500
19,603
19,603
70
32,518
32,518
71
90
Total Storage
3,828,506
2,591,540
2,591,540
7,555,416
2,580,484
2,580,484
8,368,404
2,576,213
2,576,213
91
Gathering (489.1)
92
Gathering-Firm
14,045
21
21
385,861
1,653
1,653
360,406
13,532
13,532
93
Gathering-Interruptible
1,332,801
74,292
74,292
1,097,609
72,521
72,521
1,330,119
82,441
82,441
94
Total Gathering (489.1)
1,346,846
74,313
74,313
1,483,470
74,174
74,174
1,690,525
95,973
95,973
95
Additional Revenues
96
Products Sales and Extraction (490-492)
108,123
108,123
14,957
14,957
97
Rents (493-494)
4,300
4,300
300
300
100
100
98
(495) Other Gas Revenues
132,771
132,771
412,296
412,296
687,928
687,928
99
(496) (Less) Provision for Rate Refunds
100
Total Additional Revenues
137,071
137,071
520,719
520,719
702,985
702,985
101
Total Operating Revenues (Total of Lines 1,63,90,94 & 100)
129,792,496
117,674
36,534,892
36,652,566
137,317,871
124,512
41,212,742
41,337,254
141,925,132
128,832
46,026,685
46,155,517


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Operating Revenues
  1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
  2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
  3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in columns (f) and (g) revenues for Accounts 480-495.
  4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
  5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
  6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Line No.
Title of Account
(a)
Revenues for Transition Costs and Take-or-Pay Amount for Current Year
(b)
Revenues for Transaction Costs and Take-or-Pay Amount for Previous Year
(c)
Revenues for GRI and ACA Amount for Current Year
(d)
Revenues for GRI and ACA Amount for Previous Year
(e)
Other Revenues Amount for Current Year
(f)
Other Revenues Amount for Previous Year
(g)
Total Operating Revenues Amount for Current Year
(h)
Total Operating Revenues Amount for Previous Year
(i)
Dekatherm of Natural Gas Amount for Current Year
(j)
Dekatherm of Natural Gas Amount for Previous Year
(k)
1
ResidentialSalesAbstract
(480) Residential Sales
2
CommercialAndIndustrialSalesAbstract
(481) Commercial and Industrial Sales
3
OtherSalesToPublicAuthoritiesAbstract
(482) Other Sales to Public Authorities
4
SalesForResaleAbstract
(483) Sales for Resale
3,367,837
3,367,837
1,120,591
5
InterdepartmentalSalesAbstract
(484) Interdepartmental Sales
6
IntracompanyTransfersAbstract
(485) Intracompany Transfers
7
ForfeitedDiscountsAbstract
(487) Forfeited Discounts
9,059
397
9,059
397
8
MiscellaneousServiceRevenuesAbstract
(488) Miscellaneous Service Revenues
9
RevenuesFromTransportationOfGasOfOthersThroughGatheringFacilitiesAbstract
(489.1) Revenues from Transportation of Gas of Others Through Gathering Facilities
1,114,720
1,785,525
1,114,720
1,785,525
18,050,190
30,045,916
10
RevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract
(489.2) Revenues from Transportation of Gas of Others Through Transmission Facilities
1,447,245
1,312,048
418,745,675
469,600,383
420,192,920
470,912,431
1,487,017,609
1,354,934,967
11
RevenuesFromTransportationOfGasOfOthersThroughDistributionFacilitiesAbstract
(489.3) Revenues from Transportation of Gas of Others Through Distribution Facilities
12
RevenuesFromStoringGasOfOthersAbstract
(489.4) Revenues from Storing Gas of Others
26,024
28,577
32,112,874
36,087,993
32,138,898
36,116,570
85,088,450
56,775,480
13
SalesOfProductsExtractedFromNaturalGasAbstract
(490) Sales of Prod. Ext. from Natural Gas
14
RevenuesFromNaturalGasProcessedByOthersAbstract
(491) Revenues from Natural Gas Proc. by Others
421,116
141,777
421,116
141,777
15
IncidentalGasolineAndOilSalesAbstract
(492) Incidental Gasoline and Oil Sales
16
RentFromGasPropertyAbstract
(493) Rent from Gas Property
82,069
118,433
82,069
118,433
17
InterdepartmentalRentsAbstract
(494) Interdepartmental Rents
18
OtherGasRevenuesAbstract
(495) Other Gas Revenues
2,349,532
1,476,260
2,349,532
1,476,260
19
OperatingRevenuesBeforeProvisionForRateRefundsAbstract
Subtotal:
1,473,269
1,340,625
458,202,882
509,210,768
459,676,151
510,551,393
20
ProvisionForRateRefundsAbstract
(496) (Less) Provision for Rate Refunds
21
OperatingRevenuesAbstract
TOTAL
1,473,269
1,340,625
458,202,882
509,210,768
459,676,151
510,551,393


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.1)
  1. Report revenues and Dth of gas delivered through gathering facilities by zone of receipt (i.e. state in which gas enters respondent's system).
  2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
Line No.
ZoneOfDeliveryOrReceiptRateSchedule
Rate Schedule and Zone of Recipt
(a)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transition Costs and Take-or-Pay Amount for Current Year
(b)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transaction Costs and Take-or-Pay Amount for Previous Year
(c)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Current Year
(d)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Previous Year
(e)
OtherRevenues
Other Revenues Amount for Current Year
(f)
OtherRevenues
Other Revenues Amount for Previous Year
(g)
RevenuesFromTransportationOfGasOfOthersThroughGatheringFacilities
Total Operating Revenues Amount for Current Year
(h)
RevenuesFromTransportationOfGasOfOthersThroughGatheringFacilities
Total Operating Revenues Amount for Previous Year
(i)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Current Year
(j)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Previous Year
(k)
1
SYSTEM
1,081,635
1,740,408
1,081,635
1,740,408
17,679,278
29,540,122
2
LKCHRLS
33,085
45,117
33,085
45,117
370,912
505,794
3
Subtotal
1,114,720
1,785,525
1,114,720
1,785,525
18,050,190
30,045,916
4
Total
1,114,720
1,785,525
1,114,720
1,785,525
18,050,190
30,045,916


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.2)
  1. Report revenues and Dth of gas delivered by Zone of Delivery by Rate Schedule. Total by Zone of Delivery and for all zones. If respondent does not have separate zones, provide totals by rate schedule.
  2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
  3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges for transportation and hub services, less revenues reflected in columns (b) through (e).
  4. Delivered Dth of gas must not be adjusted for discounting.
  5. Each incremental rate schedule and each individually certificated rate schedule must be separately reported.
  6. Where transportation services are bundled with storage services, report total revenues but only transportation Dth.
Line No.
ZoneOfDeliveryOrReceiptRateSchedule
Zone of Delivery, Rate Schedule
(a)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transition Costs and Take-or-Pay Amount for Current Year
(b)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transaction Costs and Take-or-Pay Amount for Previous Year
(c)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Current Year
(d)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Previous Year
(e)
OtherRevenues
Other Revenues Amount for Current Year
(f)
OtherRevenues
Other Revenues Amount for Previous Year
(g)
RevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilities
Total Operating Revenues Amount for Current Year
(h)
RevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilities
Total Operating Revenues Amount for Previous Year
(i)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Current Year
(j)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Previous Year
(k)
1
MAINLINE FTS**
2
MAINLINE FTS-SCO
3
MAINLINE FTS-P
4
MAINLINE ITS
5
MAINLINE ITS-P
6
MAINLINE NNS
7
MAINLINE NNS-SCO
8
MAINLINE PAL
9
MAINLINE PS
10
MAINLINE PXS
11
SUBTOTAL MAIN
12
LOCAL FTS**
13
LOCAL FTS-SCO
14
LOCAL ITS
15
LOCAL NNS
16
LOCAL NNS-SCO
17
SUBTOTAL LOCAL
18
LKCHRLS FTS**
41,100
43,295
1,607,043
1,712,642
1,648,143
1,755,937
31,615,712
33,304,005
19
LKCHRLS ITS
3,042
2,482
76,153
59,588
79,196
62,070
2,342,856
1,909,194
20
LKCHRLS NNS
165
97
110,215
109,395
110,380
109,492
126,934
74,722
21
LKCHRLS NNS-SCO
22
SUBTOTAL LKCHRLS
44,307
45,874
1,793,411
1,881,625
1,837,719
1,927,499
34,085,502
35,287,921
23
SYSTEM FTS***
1,117,786
1,084,077
297,133,679
346,999,429
298,251,327
348,083,506
1,233,484,134
1,179,568,182
24
SYSTEM FTS-SCO
3,244
2,883
1,575,010
1,385,562
1,578,255
1,388,445
2,494,234
2,215,562
25
SYSTEM FTS-P
43,163
39,104
14,403,147
15,903,054
14,446,310
15,942,158
33,202,309
30,080,376
26
SYSTEM ITS
114,006
45,050
10,736,190
4,371,747
10,850,332
4,416,797
87,798,905
34,657,606
27
SYSTEM ITS-P
12,162
6,936
660,476
308,154
672,637
315,090
9,354,640
5,334,526
28
SYSTEM NNS
72,140
63,754
84,109,276
82,010,280
84,181,416
82,074,034
55,492,488
49,045,202
29
SYSTEM NNS-SCO
5,271
4,370
3,967,295
3,289,078
3,972,568
3,293,448
4,056,181
3,360,375
30
SYSTEM PAL
3,443,896
12,935,310
3,443,896
12,935,310
31
SYSTEM PXS
35,166
20,000
923,295
516,144
958,460
536,144
27,049,216
15,385,217
32
SUBTOTAL SYSTEM
1,402,938
1,266,174
416,952,264
467,718,758
418,355,201
468,984,932
1,452,932,107
1,319,647,046
33
LKCHRLS FTS***
34
LKCHRLS ITS
35
LKCHRLS NNS
36
SUBTOTAL LKCHRLS
37
TOTAL ALL ZONES
1,447,245
1,312,048
418,745,675
469,600,383
420,192,920
470,912,431
1,487,017,609
1,354,934,967


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Revenues from Storing Gas of Others (Account 489.4)
  1. Report revenues and Dth of gas withdrawn from storage by Rate Schedule and in total.
  2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
  3. Other revenues in columns (f) and (g) include reservation charges, deliverability charges, injection and withdrawal charges, less revenues reflected in columns (b) through (e).
  4. Dth of gas withdrawn from storage must not be adjusted for discounting.
  5. Where transportation services are bundled with storage services, report only Dth withdrawn from storage.
Line No.
ZoneOfDeliveryOrReceiptRateSchedule
Rate Schedule
(a)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transition Costs and Take-or-Pay Amount for Current Year
(b)
RevenuesForTransitionCostsAndTakeOrPay
Revenues for Transaction Costs and Take-or-Pay Amount for Previous Year
(c)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Current Year
(d)
RevenuesFromGRIAndACA
Revenues for GRI and ACA Amount for Previous Year
(e)
OtherRevenues
Other Revenues Amount for Current Year
(f)
OtherRevenues
Other Revenues Amount for Previous Year
(g)
RevenuesFromStoringGasOfOthers
Total Operating Revenues Amount for Current Year
(h)
RevenuesFromStoringGasOfOthers
Total Operating Revenues Amount for Previous Year
(i)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Current Year
(j)
DekathermOfNaturalGas
Dekatherm of Natural Gas Amount for Previous Year
(k)
1
FSS-B
11,354,722
10,833,830
11,354,722
10,833,830
39,552,654
14,075,291
2
FSS-P
23,953
25,707
20,292,559
24,801,128
20,316,511
24,826,835
43,955,537
40,590,590
3
ISS
43,051
128,101
43,051
128,101
142,289
176,663
4
ISS-P
1,250
2,050
294,628
196,097
295,879
198,147
1,437,970
1,932,936
5
AVS
29
51,000
622
51,000
651
6
PKS
821
791
76,914
128,215
77,735
129,006
7
TOTAL
26,024
28,577
32,112,874
36,087,993
32,138,898
36,116,570
85,088,450
56,775,480


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Other Gas Revenues (Account 495)

Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000 in one amount and provide the number of items.

Line No.
Description of Transaction
(a)
Amount (in dollars)
(b)
1
CommissionsOnSaleOrDistributionOfGasOfOthers
Commissions on Sale or Distribution of Gas of Others
2
CompensationForMinorOrIncidentalServicesProvidedForOthers
Compensation for Minor or Incidental Services Provided for Others
3
ProfitOrLossOnSaleOfMaterialAndSuppliesNotOrdinarilyPurchasedForResale
Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4
SalesOfStreamWaterOrElectricityIncludingSalesOrTransfersToOtherDepartments
Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments
5
MiscellaneousRoyalties
Miscellaneous Royalties
217,846
6
RevenuesFromDehydrationAndOtherProcessingOfGasOfOthers
Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to Account 495
95,104
7
RevenuesForRightBenefitsReceivedFromOthersWhichAreRealizedThroughResearchDevelopmentAndDemonstrationVentures
Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development, and Demonstration Ventures
8
GainsOnSettlementsOfImbalanceReceivablesAndPayables
Gains on Settlements of Imbalance Receivables and Payables
9
RevenuesFromPenaltiesEarnedPursuantToTariffProvisionsIncludingPenaltiesAssociatedWithCashOutSettlements
Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out Settlements
10
RevenuesFromShipperSuppliedGas
Revenues from Shipper Supplied Gas
416,533
11
Other revenues (Specify):
12
Other revenues (Specify):
13
Tolerance Fees
308,297
14
Monthly Fees for Performance of Routine Maintenance on Interconnects
15
Pipeline Management Fees
603,365
16
Gas Processing by Others
17
Charged to 3rd Parties
31
18
Facilities Fee
550,000
19
Gas Production (Other Revenues)
158,356
40
TOTAL
2,349,532


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Discounted Rate Services and Negotiated Rate Services
  1. In column b, report the revenues from discounted rate services.
  2. In column c, report the volumes of discounted rate services.
  3. In column d, report the revenues from negotiated rate services.
  4. In column e, report the volumes of negotiated rate services.
Line No.
AccountDescription
Account
(a)
RevenueFromDiscountedRateServices
Discounted Rate Services Revenue
(b)
VolumesOfDiscountedRateServices
Discounted Rate Services Volumes
(c)
RevenuesFromNegotiatedRateServices
Negotiated Rate Services Revenue
(d)
VolumesOfNegotiatedRateServices
Negotiated Rate Services Volumes
(e)
1
Account 489.1, Revenues from transportation of gas of others through gathering facilities.
155,600
6,663,693
2,764
767,726
2
Account 489.2, Revenues from transportation of gas of others through transmission facilities.
56,993,824
300,870,447
240,297,944
870,746,482
3
Account 489.4, Revenues from storing gas of others.
4
Account 495, Other gas revenues.
40
Total
57,149,424
307,534,140
240,300,708
871,514,208


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Operation and Maintenance Expenses
Line No.
Account
(a)
Amount for Current Year
(b)
Amount for Previous Year
(c)
1
ProductionExpensesAbstract
1. PRODUCTION EXPENSES
2
ManufacturedGasProductionAbstract
A. Manufactured Gas Production
3
ManufacturedGasProduction
Manufactured Gas Production (Submit Supplemental Statement)
4
NaturalGasProductionExpensesAbstract
B. Natural Gas Production
5
NaturalGasProductionAndGatheringPlantAbstract
B1. Natural Gas Production and Gathering
6
NaturalGasProductionAndGatheringOperationAbstract
Operation
7
OperationSupervisionAndEngineeringNaturalGasProductionAndGathering
750 Operation Supervision and Engineering
13,860
15,739
8
ProductionMapsAndRecords
751 Production Maps and Records
9
GasWellsExpenses
752 Gas Well Expenses
404
4,059
10
FieldLinesExpenses
753 Field Lines Expenses
353,542
376,802
11
FieldCompressorStationExpenses
754 Field Compressor Station Expenses
124,222
151,255
12
FieldCompressorStationFuelAndPower
755 Field Compressor Station Fuel and Power
13
FieldMeasuringAndRegulatingStationExpenses
756 Field Measuring and Regulating Station Expenses
166,949
299,884
14
PurificationExpensesNaturalGasProductionAndGathering
757 Purification Expenses
1,452
72,601
15
GasWellRoyalties
758 Gas Well Royalties
16
OtherExpensesNaturalGasProductionAndGathering
759 Other Expenses
17
RentsNaturalGasProductionAndGathering
760 Rents
6,750
7,000
18
ProductionOperationExpense
TOTAL Operation (Total of lines 7 thru 17)
667,179
927,340
19
NaturalGasProductionAndGatheringMaintenanceAbstract
Maintenance
20
MaintenanceSupervisionAndEngineeringNaturalGasProductionAndGathering
761 Maintenance Supervision and Engineering
21
MaintenanceOfStructuresAndImprovementsNaturalGasProductionAndGathering
762 Maintenance of Structures and Improvements
22
MaintenanceOfProducingGasWells
763 Maintenance of Producing Gas Wells
23
MaintenanceOfFieldLines
764 Maintenance of Field Lines
49,585
237,791
24
MaintenanceOfFieldCompressorStationEquipment
765 Maintenance of Field Compressor Station Equipment
1,574
2,864
25
MaintenanceOfFieldMeasuringAndRegulatingStationEquipment
766 Maintenance of Field Measuring and Regulating Station Equipment
3,603
6,751
26
MaintenanceOfPurificationEquipment
767 Maintenance of Purification Equipment
27
MaintenanceOfDrillingAndCleaningEquipment
768 Maintenance of Drilling and Cleaning Equipment
28
MaintenanceOfOtherEquipmentNaturalGasProductionAndGathering
769 Maintenance of Other Equipment
29
ProductionMaintenanceExpense
TOTAL Maintenance (Total of lines 20 thru 28)
54,762
247,406
30
ProductionOperationAndMaintenanceExpense
TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
721,941
1,174,746
31
ProductsExtractionAbstract
B2. Products Extraction
32
NaturalGasProductionExtractionOperationAbstract
Operation
33
OperationSupervisionAndEngineeringProductsExtraction
770 Operation Supervision and Engineering
34
OperationLaborNaturalGasProduction
771 Operation Labor
35
GasShrinkage
772 Gas Shrinkage
36
Fuel
773 Fuel
37
Power
774 Power
38
Materials
775 Materials
39
OperationSuppliesAndExpenses
776 Operation Supplies and Expenses
40
GasProcessedByOthers
777 Gas Processed by Others
41
RoyaltiesOnProductsExtracted
778 Royalties on Products Extracted
42
MarketingExpenses
779 Marketing Expenses
43
ProductsPurchasedForResale
780 Products Purchased for Resale
44
VariationInProductsInventory
781 Variation in Products Inventory
45
ExtractedProductsUsedByTheUtilityCredit
(Less) 782 Extracted Products Used by the Utility-Credit
46
RentsProductsExtraction
783 Rents
47
ProductsExtractionOperationExpense
TOTAL Operation (Total of lines 33 thru 46)
48
NaturalGasProductionExtractionMaintenanceAbstract
Maintenance
49
MaintenanceSupervisionAndEngineeringProductsExtraction
784 Maintenance Supervision and Engineering
50
MaintenanceOfStructuresAndImprovementsProductsExtraction
785 Maintenance of Structures and Improvements
51
MaintenanceOfExtractionAndRefiningEquipment
786 Maintenance of Extraction and Refining Equipment
52
MaintenanceOfPipeLines
787 Maintenance of Pipe Lines
53
MaintenanceOfExtractedProductsStorageEquipment
788 Maintenance of Extracted Products Storage Equipment
54
MaintenanceOfCompressorEquipment
789 Maintenance of Compressor Equipment
55
MaintenanceOfGasMeasuringAndRegulatingEquipment
790 Maintenance of Gas Measuring and Regulating Equipment
56
MaintenanceOfOtherEquipmentProductsExtraction
791 Maintenance of Other Equipment
57
ProductsExtractionMaintenanceExpense
TOTAL Maintenance (Total of lines 49 thru 56)
58
ProductsExtractionExpense
TOTAL Products Extraction (Total of lines 47 and 57)
59
ExplorationAndDevelopmentExpensesAbstract
C. Exploration and Development
60
ExplorationAndDevelopmentOperationAbstract
Operation
61
DelayRentals
795 Delay Rentals
62
NonproductiveWellDrilling
796 Nonproductive Well Drilling
63
AbandonedLeases
797 Abandoned Leases
64
OtherExploration
798 Other Exploration
65
ExplorationAndDevelopmentOperatingExpense
TOTAL Exploration and Development (Total of lines 61 thru 64)
66
OtherGasSupplyExpensesAbstract
D. Other Gas Supply Expenses
67
OtherGasSupplyExpensesOperationAbstract
Operation
68
NaturalGasWellHeadPurchases
800 Natural Gas Well Head Purchases
69
NaturalGasWellHeadPurchasesIntracompanyTransfers
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
70
NaturalGasFieldLinePurchases
801 Natural Gas Field Line Purchases
390,333
380,341
71
NaturalGasGasolinePlantOutletPurchases
802 Natural Gas Gasoline Plant Outlet Purchases
72
NaturalGasTransmissionLinePurchases
803 Natural Gas Transmission Line Purchases
24,984,926
11,156,723
73
NaturalGasCityGatePurchases
804 Natural Gas City Gate Purchases
74
LiquefiedNaturalGasPurchases
804.1 Liquefied Natural Gas Purchases
75
OtherGasPurchases
805 Other Gas Purchases
416,533
366,209
76
PurchasedGasCostAdjustments
(Less) 805.1 Purchases Gas Cost Adjustments
77
PurchasedGasOperationExpenses
TOTAL Purchased Gas (Total of lines 68 thru 76)
25,011,126
11,142,591
78
ExchangeGas
806 Exchange Gas
8,513,553
273,404
79
PurchasedGasExpensesAbstract
Purchased Gas Expenses
80
WellExpensePurchasedGas
807.1 Well Expense-Purchased Gas
81
OperationOfPurchasedGasMeasuringStations
807.2 Operation of Purchased Gas Measuring Stations
82
MaintenanceOfPurchasedGasMeasuringStations
807.3 Maintenance of Purchased Gas Measuring Stations
83
PurchasedGasCalculationsExpenses
807.4 Purchased Gas Calculations Expenses
84
OtherPurchasedGasExpenses
807.5 Other Purchased Gas Expenses
85
PurchasedGasExpenses
TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
86
GasWithdrawnFromStorageDebt
808.1 Gas Withdrawn from Storage-Debit
80,299,551
61,498,729
87
GasDeliveredToStorageCredit
(Less) 808.2 Gas Delivered to Storage-Credit
82,236,638
68,995,009
88
WithdrawalsOfLiquefiedNaturalGasHeldForProcessingDebit
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
89
DeliveriesOfNaturalGasForProcessingCredit
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
90
GasUsedInUtilityOperationAbstract
Gas used in Utility Operation-Credit
91
GasUsedForCompressorStationFuelCredit
810 Gas Used for Compressor Station Fuel-Credit
50,132,154
38,778,383
92
GasUsedForProductsExtractionCredit
811 Gas Used for Products Extraction-Credit
98,849
52,175
93
GasUsedForOtherUtilityOperationsCredit
812 Gas Used for Other Utility Operations-Credit
4,581,676
5,011,848
94
GasUsedInUtilityOperationCredit
TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)
54,812,679
43,842,406
95
OtherGasSupplyExpenses
813 Other Gas Supply Expenses
(a)
768,486
456,928
96
OtherGasSupplyExpensesOperation
TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
39,483,707
39,465,763
97
ProductionExpenses
TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)
38,761,766
38,291,017
98
NaturalGasStorageTerminalingAndProcessingExpensesAbstract
2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99
UndergroundStorageExpensesAbstract
A. Underground Storage Expenses
100
UndergroundStorageEpensesOperationAbstract
Operation
101
OperationSupervisionAndEngineeringUndergroundStorageExpenses
814 Operation Supervision and Engineering
31,521
27,506
102
MapsAndRecords
815 Maps and Records
103
WellsExpenses
816 Wells Expenses
1,968,651
1,901,075
104
LinesExpenses
817 Lines Expense
341,480
312,702
105
CompressorStationExpenses
818 Compressor Station Expenses
1,935,678
1,997,089
106
CompressorStationFuelAndPowerUndergroundStorageExpenses
819 Compressor Station Fuel and Power
2,139,482
1,845,688
107
MeasuringAndRegulatingStationExpenses
820 Measuring and Regulating Station Expenses
179,780
295,319
108
PurificationExpensesUndergroundStorage
821 Purification Expenses
572,342
526,671
109
ExplorationAndDevelopment
822 Exploration and Development
110
GasLossesUndergroundStorageExpenses
823 Gas Losses
370,290
372,980
111
OtherExpensesUndergroundStorage
824 Other Expenses
1,668,168
267,184
112
StorageWellRoyalties
825 Storage Well Royalties
32,058
31,507
113
RentsUndergroundStorageExpenses
826 Rents
1,109,680
829
114
UndergroundStorageOperationExpenses
TOTAL Operation (Total of lines of 101 thru 113)
10,349,130
7,578,550
115
UndergroundStorageEpensesMaintenanceAbstract
Maintenance
116
MaintenanceSupervisionAndEngineeringUndergroundStorageExpenses
830 Maintenance Supervision and Engineering
69
80
117
MaintenanceOfStructuresAndImprovementsUndergroundStorageExpenses
831 Maintenance of Structures and Improvements
31,393
22,047
118
MaintenanceOfReservoirsAndWells
832 Maintenance of Reservoirs and Wells
740,601
1,063,261
119
MaintenanceOfLines
833 Maintenance of Lines
210,653
549,387
120
MaintenanceOfCompressorStationEquipmentUndergroundStorageExpenses
834 Maintenance of Compressor Station Equipment
939,382
1,532,880
121
MaintenanceOfMeasuringAndRegulatingStationEquipmentUndergroundStorageExpenses
835 Maintenance of Measuring and Regulating Station Equipment
53,402
188,969
122
MaintenanceOfPurificationEquipmentUndergroundStorageExpenses
836 Maintenance of Purification Equipment
30,478
52,127
123
MaintenanceOfOtherEquipmentUndergroundStorageExpenses
837 Maintenance of Other Equipment
124
UndergroundStorageMaintenanceExpenses
TOTAL Maintenance (Total of lines 116 thru 123)
2,005,978
3,408,591
125
UndergroundStorageExpenses
TOTAL Underground Storage Expenses (Total of lines 114 and 124)
12,355,108
10,987,141
126
OtherStorageExpensesAbstract
B. Other Storage Expenses
127
OtherStorageExpensesOperationAbstract
Operation
128
OperationSupervisionAndEngineeringOtherStorageExpenses
840 Operation Supervision and Engineering
129
OperationLaborAndExpenses
841 Operation Labor and Expenses
130
RentsOtherStorageExpenses
842 Rents
131
FuelOtherStorageExpenses
842.1 Fuel
132
PowerOtherStorageExpenses
842.2 Power
133
GasLossesOtherStorageExpenses
842.3 Gas Losses
134
OtherStorageOperationExpenses
TOTAL Operation (Total of lines 128 thru 133)
135
OtherStorageExpensesMaintenanceAbstract
Maintenance
136
MaintenanceSupervisionAndEngineeringOtherStorageExpenses
843.1 Maintenance Supervision and Engineering
137
MaintenanceOfStructuresAndImprovementsOtherStorageExpenses
843.2 Maintenance of Structures
138
MaintenanceOfGasHolders
843.3 Maintenance of Gas Holders
139
MaintenanceOfPurificationEquipmentOtherStorageExpenses
843.4 Maintenance of Purification Equipment
140
MaintenanceOfLiquefactionEquipmentOtherStorageExpenses
843.5 Maintenance of Liquefaction Equipment
141
MaintenanceOfVaporizingEquipmentOtherStorageExpenses
843.6 Maintenance of Vaporizing Equipment
142
MaintenanceOfCompressorEquipmentOtherStorageExpenses
843.7 Maintenance of Compressor Equipment
143
MaintenanceOfMeasuringAndRegulatingEquipmentOtherStorageExpenses
843.8 Maintenance of Measuring and Regulating Equipment
144
MaintenanceOfOtherEquipmentOtherStorageExpenses
843.9 Maintenance of Other Equipment
145
OtherStorageMaintenanceExpenses
TOTAL Maintenance (Total of lines 136 thru 144)
146
OtherStorageExpenses
TOTAL Other Storage Expenses (Total of lines 134 and 145)
147
LiquifiedNaturalGasTerminalingAndProcessingExpensesAbstract
C. Liquefied Natural Gas Terminaling and Processing Expenses
148
LiquefiedNaturalGasTerminalingAndProcessingExpensesOperationAbstract
Operation
149
OperationSupervisionAndEngineeringLiquefiedNaturalGasTerminalingAndProcessingExpenses
844.1 Operation Supervision and Engineering
150
LngProcessingTerminalLaborAndExpenses
844.2 LNG Processing Terminal Labor and Expenses
151
LiquefactionProcessingLaborAndExpenses
844.3 Liquefaction Processing Labor and Expenses
152
LngTransportationLaborAndExpenses
844.4 Liquefaction Transportation Labor and Expenses
153
MeasuringAndRegulatingLaborAndExpenses
844.5 Measuring and Regulating Labor and Expenses
154
CompressorStationLaborAndExpensesLiquefiedNaturalGasTerminalingAndProcessingExpenses
844.6 Compressor Station Labor and Expenses
155
CommunicationSystemExpensesLiquefiedNaturalGasTerminalingAndProcessingExpenses
844.7 Communication System Expenses
156
SystemControlAndLoadDispatchingLiquefiedNaturalGasTerminalingAndProcessingExpenses
844.8 System Control and Load Dispatching
157
FuelLiquefiedNaturalGasTerminalingAndProcessingExpenses
845.1 Fuel
158
PowerLiquefiedNaturalGasTerminalingAndProcessingExpenses
845.2 Power
159
RentsLiquefiedNaturalGasTerminalingAndProcessing
845.3 Rents
160
DemurrageChargesLiquefiedNaturalGasTerminalingAndProcessingExpenses
845.4 Demurrage Charges
161
WharfageReceiptsCreditLiquefiedNaturalGasTerminalingAndProcessingExpenses
(less) 845.5 Wharfage Receipts-Credit
162
ProcessingLiquefiedOrVaporizedGasByOthers
845.6 Processing Liquefied or Vaporized Gas by Others
163
GasLossesLiquefiedNaturalGasTerminalingAndProcessingExpenses
846.1 Gas Losses
164
OtherExpensesLiquefiedNaturalGasTerminalingAndProcessing
846.2 Other Expenses
165
LiquifiedNaturalGasTerminalingAndProcessingOperationExpenses
TOTAL Operation (Total of lines 149 thru 164)
166
LiquefiedNaturalGasTerminalingAndProcessingExpensesMaintenanceAbstract
Maintenance
167
MaintenanceSupervisionAndEngineeringLiquefiedNaturalGasTerminalingAndProcessingExpenses
847.1 Maintenance Supervision and Engineering
168
MaintenanceOfStructuresAndImprovementsLiquefiedNaturalGasTerminalingAndProcessingExpenses
847.2 Maintenance of Structures and Improvements
169
MaintenanceOfLngProcessingTerminalEquipment
847.3 Maintenance of LNG Processing Terminal Equipment
170
MaintenanceOfLngTransportationEquipment
847.4 Maintenance of LNG Transportation Equipment
171
MaintenanceOfMeasuringAndRegulatingEquipment
847.5 Maintenance of Measuring and Regulating Equipment
172
MaintenanceOfCompressorStationEquipmentLiquefiedNaturalGasTerminalingAndProcessingExpenses
847.6 Maintenance of Compressor Station Equipment
173
MaintenanceOfCommunicationEquipmentLiquefiedNaturalGasTerminalingAndProcessingExpenses
847.7 Maintenance of Communication Equipment
174
MaintenanceOfOtherEquipmentLiquefiedNaturalGasTerminalingAndProcessingExpenses
847.8 Maintenance of Other Equipment
175
LiquifiedNaturalGasTerminalingAndProcessingMaintenanceExpenses
TOTAL Maintenance (Total of lines 167 thru 174)
176
LiquifiedNaturalGasTerminalingAndProcessingExpenses
TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)
177
NaturalGasStorageExpense
TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)
12,355,108
10,987,141
178
TransmissionExpensesAbstract
3. TRANSMISSION EXPENSES
179
TransmissionExpensesOperationAbstract
Operation
180
OperationSupervisionAndEngineeringGasTransmissionExpenses
850 Operation Supervision and Engineering
3,504,166
3,969,093
181
SystemControlAndLoadDispatchingGas
851 System Control and Load Dispatching
1,127,004
1,003,435
182
CommunicationSystemExpenses
852 Communication System Expenses
3,327,365
3,107,106
183
CompressorStationLaborAndExpensesTransmissionExpenses
853 Compressor Station Labor and Expenses
12,420,369
10,547,356
184
GasForCompressorStationFuel
854 Gas for Compressor Station Fuel
48,256,029
37,119,837
185
OtherFuelAndPowerForCompressorStations
855 Other Fuel and Power for Compressor Stations
749,026
144,069
186
MainsExpenses
856 Mains Expenses
24,555,639
26,382,678
187
MeasuringAndRegulatingStationExpensesTransmissionExpenses
857 Measuring and Regulating Station Expenses
6,412,239
6,151,522
188
TransmissionAndCompressionOfGasByOthers
858 Transmission and Compression of Gas by Others
24,618,967
25,395,559
189
OtherExpensesGasTransmission
859 Other Expenses
588,775
329,952
190
RentsGasTransmissionExpense
860 Rents
637,960
517,585
191
TransmissionOperationExpense
TOTAL Operation (Total of lines 180 thru 190)
126,197,539
114,668,192
192
TransmissionExpensesMaintenanceAbstract
Maintenance
193
MaintenanceSupervisionAndEngineeringGasTransmissionExpenses
861 Maintenance Supervision and Engineering
2,173,355
1,389,510
194
MaintenanceOfStructuresAndImprovementsTransmissionExpenses
862 Maintenance of Structures and Improvements
389,062
511,861
195
MaintenanceOfMainsTransmissionExpenses
863 Maintenance of Mains
19,334,692
18,073,727
196
MaintenanceOfCompressorStationEquipmentTransmissionExpenses
864 Maintenance of Compressor Station Equipment
7,558,375
9,430,814
197
MaintenanceOfMeasuringAndRegulatingStationEquipment
865 Maintenance of Measuring and Regulating Station Equipment
908,891
899,918
198
MaintenanceOfCommunicationEquipmentGasTransmission
866 Maintenance of Communication Equipment
109,280
130,266
199
MaintenanceOfOtherEquipmentTransmissionExpenses
867 Maintenance of Other Equipment
186
200
TransmissionMaintenanceExpensesGas
TOTAL Maintenance (Total of lines 193 thru 199)
30,473,655
30,436,282
201
TransmissionExpenses
TOTAL Transmission Expenses (Total of lines 191 and 200)
156,671,194
145,104,474
202
DistributionExpensesAbstract
4. DISTRIBUTION EXPENSES
203
DistributionExpensesOperationAbstract
Operation
204
OperationSupervisionAndEngineeringDistributionExpenses
870 Operation Supervision and Engineering
205
DistributionLoadDispatching
871 Distribution Load Dispatching
206
CompressorStationLaborAndExpenses
872 Compressor Station Labor and Expenses
207
CompressorStationFuelAndPowerDistributionExpenses
873 Compressor Station Fuel and Power
208
MainsAndServicesExpenses
874 Mains and Services Expenses
209
MeasuringAndRegulatingStationExpensesGeneral
875 Measuring and Regulating Station Expenses-General
210
MeasuringAndRegulatingStationExpensesIndustrial
876 Measuring and Regulating Station Expenses-Industrial
211
MeasuringAndRegulatingStationExpensesCityGateCheckStations
877 Measuring and Regulating Station Expenses-City Gas Check Station
212
MeterAndHouseRegulatorExpenses
878 Meter and House Regulator Expenses
213
CustomerInstallationsExpenses
879 Customer Installations Expenses
214
OtherExpensesGasDistribution
880 Other Expenses
215
RentsDistributionExpense
881 Rents
216
DistributionOperationExpensesGas
TOTAL Operation (Total of lines 204 thru 215)
217
DistributionExpensesMaintenanceAbstract
Maintenance
218
MaintenanceSupervisionAndEngineeringDistributionExpenses
885 Maintenance Supervision and Engineering
219
MaintenanceOfStructuresAndImprovementsDistributionExpenses
886 Maintenance of Structures and Improvements
220
MaintenanceOfMains
887 Maintenance of Mains
221
MaintenanceOfCompressorStationEquipment
888 Maintenance of Compressor Station Equipment
222
MaintenanceOfMeasuringAndRegulatingStationEquipmentGeneral
889 Maintenance of Measuring and Regulating Station Equipment-General
223
MaintenanceOfMeasuringAndRegulatingStationEquipmentIndustrial
890 Maintenance of Meas. and Reg. Station Equipment-Industrial
224
MaintenanceOfMeasuringAndRegulatingStationEquipmentCityGateCheckStations
891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
225
MaintenanceOfServices
892 Maintenance of Services
226
MaintenanceOfMetersAndHouseRegulators
893 Maintenance of Meters and House Regulators
227
MaintenanceOfOtherEquipmentGasDistribution
894 Maintenance of Other Equipment
228
DistributionMaintenanceExpenseGas
TOTAL Maintenance (Total of lines 218 thru 227)
229
DistributionExpenses
TOTAL Distribution Expenses (Total of lines 216 and 228)
230
CustomerAccountsExpensesAbstract
5. CUSTOMER ACCOUNTS EXPENSES
231
CustomerAccountsExpensesOperationsAbstract
Operation
232
SupervisionCustomerAccountExpenses
901 Supervision
233
MeterReadingExpenses
902 Meter Reading Expenses
234
CustomerRecordsAndCollectionExpenses
903 Customer Records and Collection Expenses
235
UncollectibleAccounts
904 Uncollectible Accounts
67,593
33,886
236
MiscellaneousCustomerAccountsExpenses
905 Miscellaneous Customer Accounts Expenses
237
CustomerAccountExpenses
TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
67,593
33,886
238
CustomerServiceAndInformationalExpensesAbstract
6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239
CustomerServiceAndInformationalExpensesOperationAbstract
Operation
240
SupervisionCustomerServiceAndInformationExpenses
907 Supervision
241
CustomerAssistanceExpenses
908 Customer Assistance Expenses
242
InformationalAndInstructionalAdvertisingExpenses
909 Informational and Instructional Expenses
243
MiscellaneousCustomerServiceAndInformationalExpenses
910 Miscellaneous Customer Service and Informational Expenses
244
CustomerServiceAndInformationalExpenses
TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245
SalesExpensesAbstract
7. SALES EXPENSES
246
SalesExpenseOperationAbstract
Operation
247
SupervisionSalesExpense
911 Supervision
248
DemonstratingAndSellingExpenses
912 Demonstrating and Selling Expenses
150,613
136,031
249
AdvertisingExpenses
913 Advertising Expenses
250
MiscellaneousSalesExpenses
916 Miscellaneous Sales Expenses
251
SalesExpenses
TOTAL Sales Expenses (Total of lines 247 thru 250)
150,613
136,031
252
AdministrativeAndGeneralExpensesAbstract
8. ADMINISTRATIVE AND GENERAL EXPENSES
253
AdministrativeAndGeneralExpensesOperationAbstract
Operation
254
AdministrativeAndGeneralSalaries
920 Administrative and General Salaries
44,467,917
42,719,386
255
OfficeSuppliesAndExpenses
921 Office Supplies and Expenses
5,008,417
5,290,500
256
AdministrativeExpensesTransferredCredit
(Less) 922 Administrative Expenses Transferred-Credit
21,210,563
20,694,337
257
OutsideServicesEmployed
923 Outside Services Employed
12,579,562
11,295,759
258
PropertyInsurance
924 Property Insurance
2,006,409
2,000,673
259
InjuriesAndDamages
925 Injuries and Damages
2,615,590
2,678,906
260
EmployeePensionsAndBenefits
926 Employee Pensions and Benefits
9,370,899
10,523,487
261
FranchiseRequirements
927 Franchise Requirements
262
RegulatoryCommissionExpenses
928 Regulatory Commission Expenses
1,310,788
1,303,015
263
DuplicateChargesCredit
(Less) 929 Duplicate Charges-Credit
264
GeneralAdvertisingExpenses
930.1General Advertising Expenses
265
MiscellaneousGeneralExpenses
930.2Miscellaneous General Expenses
323,161
373,459
266
RentsAdministrativeAndGeneralExpense
931 Rents
1,763,569
1,616,688
267
AdministrativeAndGeneralOperationExpense
TOTAL Operation (Total of lines 254 thru 266)
58,235,749
57,107,536
268
MaintenanceAbstract
Maintenance
269
MaintenanceOfGeneralPlant
932 Maintenance of General Plant
270
AdministrativeAndGeneralExpenses
TOTAL Administrative and General Expenses (Total of lines 267 and 269)
58,235,749
57,107,536
271
OperationsAndMaintenanceExpensesGas
TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270)
188,718,491
175,010,279


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: OtherGasSupplyExpenses
Duplicate fact discrepancy. Schedule: 334 - Schedule - Other Gas Supply Expenses (Account 813), Row: 25, Column: b, Value: 768487

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Exchange and Imbalance Transactions
  1. Report below details by zone and rate schedule concerning the gas quantities and related dollar amount of imbalances associated with system balancing and no-notice service. Also, report certificated natural gas exchange transactions during the year. Provide subtotals for imbalance and no-notice quantities for exchanges. If respondent does not have separate zones, provide totals by rate schedule. Minor exchange transactions (less than 100,000 Dth) may be grouped.
Line No.
DescriptionOfZoneAndRateSchedule
Zone/Rate Schedule
(a)
NaturalGasReceivedByRespondentExchangedGasReceivedFromOthers
Gas Received from Others Amount
(b)
QuantityOfNaturalGasReceivedByUtilityExchangedGasReceivedFromOthers
Gas Received from Others Dth
(c)
NaturalGasDeliveredByRespondentExchangeGasDeliveredToOthers
Gas Delivered to Others Amount
(d)
QuantityOfNaturalGasDeliveredByUtilityExchangeGasDeliveredToOthers
Gas Delivered to Others Dth
(e)
1
Exchange
188,567,348
61,067,997
188,580,873
61,071,750
2
TBO
536,353,779
175,317,719
536,384,370
175,339,963
3
TFO
7,131,823,013
2,320,311,057
7,130,411,330
2,319,733,815
4
OBA
881,405,333
286,679,227
891,286,453
289,179,639
25
Total
8,738,149,473
2,843,376,000
8,746,663,026
2,845,325,167


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Used in Utility Operations
  1. Report below details of credits during the year to Accounts 810, 811, and 812.
  2. If any natural gas was used by the respondent for which a charge was not made to the appropriate operating expense or other account, list separately in column (c) the Dth of gas used, omitting entries in column (d).
Line No.
Purpose for Which Gas Was Used
(a)
Account Charged
(b)
Natural Gas Gas Used Dth
(c)
Natural Gas Amount of Credit (in dollars)
(d)
1
810 Gas Used for Compressor Station Fuel - Credit
16,241,005
50,132,154
2
811 Gas Used for Products Extraction - Credit
34,941
98,849
3
Gas Shrinkage and Other Usage in Respondent's Own Processing - Credit
4
Gas Shrinkage, etc. for Respondent's Gas Processed by Others - Credit
5
812 Gas Used for Other Utility Operations - Credit (Report separately for each principal use. Group minor uses.)
1,411,711
4,581,676
25
Total
17,687,657
54,812,679


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: GasUsedForOtherUtilityOperationsAccountCharged

 

Dth

Dollars

A/C #858 - Gas used for util. ops.

461,884

$ 1,419,882

A/C #858 - Gas paid to others

833,065

2,612,478

A/C #813 - Pipeline system gas loss

116,762

549,316

 

1,411,711

$ 4,581,676


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Transmission and Compression of Gas by Others (Account 858)
  1. Report below details concerning gas transported or compressed for respondent by others equalling more than 1,000,000 Dth and amounts of payments for such services during the year. Minor items (less than 1,000,000) Dth may be grouped. Also, include in column (c) amounts paid as transition costs to an upstream pipeline.
  2. In column (a) give name of companies, points of delivery and receipt of gas. Designate points of delivery and receipt so that they can be identified readily on a map of respondent's pipeline system.
  3. Designate associated companies with an asterisk in column (b).
Line No.
DescriptionOfNameOfCompanyAndServicePerformed
Name of Company and Description of Service Performed
(a)
IndicationOfAssociatedCompany
*
(b)
TransmissionAndCompressionOfGasByOthers
Amount of Payment
(c)
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasToOthersForTransportation
Dth of Gas Delivered
(d)
1
Destin Pipeline (@ FGT Interconnect)
4,589,404
3,224,394
2
Destin Pipeline (@ Gulfstream Interconnect)
189
219,488
3
Destin Pipeline (@ Jackson City)
676
459,261
4
Destin Pipeline (@ Southern Pines)
20,340
45,883,402
5
Texas Gas (@ Chacahoula)
*
8,419,256
81,379,691
6
Texas Gas (@ Kent Bayou)
*
8,823,448
35,389,713
7
Texas Gas (@ Patoutville)
*
1,263,346
3,285,416
8
Texas Gas (@ Shovan)
*
410,228
513,969
9
Texas Gas (@ Bosco from Texas Gas)
*
635,075
3,975,954
10
Texas Gas (@ Atmos Cue Road)
*
2
142
11
Minor Items
42,084
129,684
12
Minor Items/Gulf Crossing
*
414,919
856,605
25
Total
24,618,967
175,317,719


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Other Gas Supply Expenses (Account 813)
  1. Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments recorded in Account 117.4, and losses on settlements of imbalances and gas losses not associated with storage separately. Indicate the functional classification and purpose of property to which any expenses relate. List separately items of $250,000 or more.
Line No.
DescriptionOfOtherGasSupplyExpenses
Description
(a)
OtherGasSupplyExpenses
Amount (in dollars)
(b)
1
Pipeline System Gas Loss
549,316
2
Revaluation of Over/Under
267,026
3
Revaluation of Net Fuel Deficiency
486,197
25
Total
(a)
768,486


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: OtherGasSupplyExpenses
Duplicate fact discrepancy. Schedule: 334 - Schedule - Other Gas Supply Expenses (Account 813), Row: 25, Column: b, Value: 768487

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Miscellaneous General Expenses (Account 930.2)
  1. Provide the information requested below on miscellaneous general expenses.
  2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be grouped if the number of items of so grouped is shown.
Line No.
Description
(a)
Amount
(b)
1
ferc:IndustryAssociationDues
Industry association dues.
205,892
2
ferc:ExperimentalAndGeneralResearchExpensesAbstract
Experimental and general research expenses
2a
ferc:GasResearchInstituteExpense
a. Gas Research Institute (GRI)
2b
ferc:OtherExperimentalAndGeneralResearchExpenses
b. Other
106,068
3
ferc:PublicationAndDistributionExpensesForSecuritiesToStockholders
Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
7,738
4
Other expenses - 7 items
3,463
25
TOTAL
323,161


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition Adjustments)
  1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown.
  2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account, subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine depreciation charges, show in a footnote any revisions made to estimated gas reserves.
  3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the provisions and the plant items to which related.
  4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line No.
FunctionalClassificationAxis
Functional Classification
(a)
DepreciationExpenseExcludingAmortizationOfAcquisitionAdjustments
Depreciation Expense (Account 403)
(b)
DepreciationExpenseForAssetRetirementCostsExcludingAmortizationgOfAcquisitionAdjustments
Amortization Expense for Asset Retirement Costs (Account 403.1)
(c)
AmortizationAndDepletionOfProducingNaturalGasLandAndLandRights
Amortization and Depletion of Producing Natural Gas Land and Land Rights (Account 404.1)
(d)
AmortizationOfUndergroundStorageLandAndLandRights
Amortization of Underground Storage Land and Land Rights (Account 404.2)
(e)
AmortizationOfOtherLimitedTermGasPlant
Amortization of Other Limited-term Gas Plant (Account 404.3)
(f)
AmortizationOfOtherGasPlant
Amortization of Other Gas Plant (Account 405)
(g)
DepreciationDepletionAndAmortizationCharges
Total (b to g)
(h)
1
Intangible plant
685,678
685,678
2
Production plant, manufactured gas
3
Production and Gathering Plant
1,239,420
535,360
1,774,780
4
Products extraction plant
5
Underground Gas Storage Plant (footnote details)
7,672,017
61,436
4,516
7,737,969
6
Other storage plant
7
Base load LNG terminaling and processing plant
8
Transmission Plant
96,058,592
96,058,592
9
Distribution plant
10
General Plant (footnote details)
8,208,395
8,208,395
11
Common plant-gas
12
Total
113,864,102
596,796
4,516
114,465,414


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition Adjustments)
  1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown.
  2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account, subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine depreciation charges, show in a footnote any revisions made to estimated gas reserves.
  3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the provisions and the plant items to which related.
  4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
Section B. Factors Used in Estimating Depreciation Charges
Line No.
FunctionalLocationClassificationAxis
Functional Classification
(a)
PlantBasesUsedInEstimatingDepreciationCharges
Plant Bases (in thousands)
(b)
AppliedDepreciationOrAmortizationRates
Applied Depreciation or Amortization Rates (percent)
(c)
1
Production and Gathering Plant
2
Offshore (footnote details)
3
Onshore (footnote details)
4
Underground Gas Storage Plant (footnote details)
5
Transmission Plant
6
Offshore (footnote details)
7
Onshore (footnote details)
8
General Plant (footnote details)
9


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AppliedDepreciationOrAmortizationRates

LINE NO.

FUNCTIONAL CLASSIFICATION

PLANT BASES

APPLIED RATES%

 

 

(in thousands)

 

1

INTANGIBLE

 

 

1.01

INTANGIBLE-FACILITIES

29,241

2.05%

1.01

INTANGIBLE-FACILITIES-COASTAL BEND HEADER

10,297

2.08%

 

 

39,538

 

 

 

 

 

3

GATHERING

 

 

3.01

GATHERING-OFFSHORE

14,548

0.98%

3.02

GATHERING-OFFSHORE-ARO

1,571

5.98%

3.03

GATHERING-ONSHORE

65,139

1.60%

3.04

GATHERING-ONSHORE-ARO

1,926

0.00%

3.05

GATHERING-OFFSHORE-NSA

-

0.30%

 

 

83,184

 

 

 

 

 

5

STORAGE

 

 

5.01

STORAGE-LAND

4,106

0.11%

5.02

STORAGE-FACILITIES (STRUCT, WELLS, LINES)

149,248

1.43%

5.02

STORAGE-FACILITIES (STRUCT, WELLS, LINES)-PGS

327,234

1.69%

5.03

STORAGE-FACILITIES-ARO-BRINE POND

793

2.86%

5.03

STORAGE-FACILITIES-ARO-NATURAL GAS STORAGE

969

4.00%

5.04

STORAGE-FACILITIES (STRUCT, WELLS, LINES)-NSA

-

0.01%

 

 

482,350

 

 

 

 

 

8

TRANSMISSION

 

 

8.01

TRANSMISSION-OFFSHORE

12,342

1.81%

8.02

TRANSMISSION-ONSHORE

4,415,457

2.08%

8.02

TRANSMISSION-ONSHORE-LAKE CHARLES

21,910

1.27%

8.02

TRANSMISSION-ONSHORE-PGS

111,310

1.97%

8.04

TRANSMISSION-COMMUNICATION

10,049

6.67%

8.05

TRANSMISSION-OFFSHORE-NSA

-

0.30%

8.05

TRANSMISSION-ONSHORE-LAKE CHARLES-NSA

-

0.05%

8.05

TRANSMISSION-ONSHORE-NSA

-

0.10%

8.05

TRANSMISSION-ONSHORE-PGS-NSA

-

0.08%

 

 

4,571,067

 

 

 

 

 

10

GENERAL

 

 

10.01

GENERAL-LAND

1,051

0.00%

10.02

GENERAL-STRUCTURES

15,514

2.53%

10.03

GENERAL-OFFICE FURNITURE

2,880

7.47%

10.04

GENERAL-COMPUTER EQUIPMENT

55,095

10.00%

10.05

GENERAL-COMPUTER EQUIPMENT-VINTAGE

45,778

0.00%

10.06

GENERAL-VEHICLES

13,764

11.25%

10.07

GENERAL-TOOLS & OTHER EQUIPMENT

10,188

5.37%

10.08

GENERAL-POWER OPERATED EQUIPMENT

1,798

5.00%

10.09

GENERAL-ALL OTHER PLANT

305

5.66%

 

 

146,373

 

 

 

 

 

 

 

5,322,512

 

 

 

 


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Particulars Concerning Certain Income Deductions and Interest Charges Accounts

Report the information specified below, in the order given, for the respective income deduction and interest charges accounts.

  1. Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the period of amortization.
  2. Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance; 426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000 may be grouped by classes within the above accounts.
  3. Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest. Explain the nature of other debt on which interest was incurred during the year.
  4. Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year.
Line No.
DescriptionOfParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccounts
Item
(a)
AmountOfParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccounts
Amount
(b)
1
Account 425 - Miscellaneous Amortization
2
3
4
5
TOTAL Account 425 - Miscellaneous Amortization
6
Account 426.1 - Donations
7
8
9
10
TOTAL Account 426.1 - Donations
271,332
11
Account 426.2 - Life Insurance
12
13
14
15
TOTAL Account 426.2 - Life Insurance
16
Account 426.3 - Penalties
17
18
19
20
TOTAL Account 426.3 - Penalties
66,161
21
Account - 426.4 Expenditues for Certain Civic, Political, and Related Activities
22
23
24
25
TOTAL Account 426.3 - Penalties
27,691
26
Account 426.5 - Other Deductions
27
28
29
30
TOTAL Account 426.5 - Other Deductions
405,786
31
Account 430 - Interest on Debt to Associated Companies
32
33
34
35
TOTAL Account 430 - Interest on Debt to Associated Companies
10,654,653
36
Account 431 - Other Interest Expense
37
38
39
40
TOTAL Account 431 - Other Interest Expense
16,725
1
426.1 Donations - Miscellaneous Under $250,000 Each
271,332
2
426.3 Penalties - Miscellaneous
66,161
3
426.4 Civic, Political and Related Expenses
27,691
4
426.5 Other Deductions - Impairment of costs - canceled software upgrade project
390,461
5
426.5 Other Deductions - Inventory Impairment Charge
15,325
6
430.0 Intercompany Interest Expense - Advance with Affiliates
(a)
10,654,653
7
431.0 Interest Expense - Tax Payments, Customer Account and Cash Pool
16,725


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AmountOfParticularsConcerningCertainIncomeDeductionsAndInterestChargesAccounts

The interest rate on intercompany demand notes is

the 3-month London Interbank Offered Rate (LIBOR)

plus 1% and is adjusted every three months.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Regulatory Commission Expenses (Account 928)
  1. Report below details of regulatory commission expenses incurred during the current year (or in previous years, if being amortized) relating to formal cases before a regulatory body, or cases in which such a body was a party.
  2. In column (b) and (c), indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.
  3. Show in column (k) any expenses incurred in prior years that are being amortized. List in column (a) the period of amortization.
  4. Identify separately all annual charge adjustments (ACA).
  5. List in column (f), (g), and (h) expenses incurred during year which were charges currently to income, plant, or other accounts.
  6. Minor items (less than $250,000) may be grouped.
Line No.
RegulatoryCommissionDescription
Description (Furnish name of regulatory commission or body the docket or case number and a description of the case)
(a)
RegulatoryExpensesAssessedByRegulatoryCommission
Assessed by Regulatory Commission
(b)
RegulatoryExpensesOfUtility
Expenses of Utility
(c)
RegulatoryCommissionExpensesAmount
Total Expenses to Date
(d)
OtherRegulatoryAssetsRegulatoryCommissionExpenses
Deferred in Account 182.3 at Beginning of Year
(e)
NameOfDepartmentRegulatoryCommissionExpensesCharged
Expenses Incurred During Year Charged Currently To Department
(f)
AccountNumberRegulatoryCommissionExpensesCharged
Expenses Incurred During Year Charged Currently To Account No.
(g)
RegulatoryComissionExpensesIncurredAndCharged
Expenses Incurred During Year Charged Currently To Amount
(h)
RegulatoryCommissionExpensesDeferredToOtherRegulatoryAssets
Expenses Incurred During Year Deferred to Account 182.3
(i)
DeferredRegulatoryCommissionExpensesAmortizedInContraAccount
Amortized During Year Contra Account
(j)
DeferredRegulatoryCommissionExpensesAmortized
Amortized During Year Amount
(k)
OtherRegulatoryAssetsRegulatoryCommissionExpenses
Deferred in Account 182.3 End of Year
(l)
1
Federal Energy Regulatory Commission - Annual Charge Adjustment (Jan-2018 to Dec-2018)
1,310,788
1,310,788
Gas
1,310,788
25
TOTAL
1,310,788
1,310,788
1,310,788


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Employee Pensions and Benefits (Account 926)
  1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Line No.
Expense
(a)
Amount (in dollars)
(b)
1
Pensions - defined benefit plans
2
Pensions - other
1,381,327
3
Post-retirement benefits other than pensions (PBOP)
4
Post-employment benefit plans
76,590
5
Other (Specify)
6
Medical/Dental/Life Plan
5,314,127
7
401(k) plan - company cost
2,445,404
8
Other various employee benefit costs
153,451
40
Total
9,370,899


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Distribution of Salaries and Wages

Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals and Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the Respondent by an affiliated company must be assigned to the particular operating function(s) relating to the expenses.

In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When reporting detail of other accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc.

Line No.
Classification
(a)
Direct Payroll Distribution
(b)
Payroll Billed by Affiliated Companies
(c)
Allocation of Payroll Charged for Clearing Accounts
(d)
Total
(e)
1
SalariesAndWagesElectricAbstract
Electric
2
SalariesAndWagesElectricOperationAbstract
Operation
3
SalariesAndWagesElectricOperationProduction
Production
4
SalariesAndWagesElectricOperationTransmission
Transmission
5
SalariesAndWagesElectricOperationDistribution
Distribution
6
SalariesAndWagesElectricCustomerAccounts
Customer Accounts
7
SalariesAndWagesElectricCustomerServiceAndInformational
Customer Service and Informational
8
SalariesAndWagesElectricSales
Sales
9
SalariesAndWagesElectricOperationAdministrativeAndGeneral
Administrative and General
10
SalariesAndWagesElectricOperation
TOTAL Operation (Total of lines 3 thru 9)
11
SalariesAndWagesElectricMaintenanceAbstract
Maintenance
12
SalariesAndWagesElectricMaintenanceProduction
Production
13
SalariesAndWagesElectricMaintenanceTransmission
Transmission
14
SalariesAndWagesElectricMaintenanceDistribution
Distribution
15
SalariesAndWagesElectricMaintenanceAdministrativeAndGeneral
Administrative and General
16
SalariesAndWagesElectricMaintenance
TOTAL Maintenance (Total of lines 12 thru 15)
17
SalariesAndWagesElectricOperationAndMaintenanceAbstract
Total Operation and Maintenance
18
SalariesAndWagesElectricProduction
Production (Total of lines 3 and 12)
19
SalariesAndWagesElectricTransmission
Transmission (Total of lines 4 and 13)
20
SalariesAndWagesElectricDistribution
Distribution (Total of lines 5 and 14)
21
SalariesAndWagesElectricCustomerAccounts
Customer Accounts (line 6)
22
SalariesAndWagesElectricCustomerServiceAndInformational
Customer Service and Informational (line 7)
23
SalariesAndWagesElectricSales
Sales (line 8)
24
SalariesAndWagesElectricAdministrativeAndGeneral
Administrative and General (Total of lines 9 and 15)
25
SalariesAndWagesElectricOperationAndMaintenance
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
26
SalariesAndWagesGasAbstract
Gas
27
SalariesAndWagesGasOperationAbstract
Operation
28
SalariesAndWagesGasOperationProductionManufacturedGas
Production - Manufactured Gas
29
SalariesAndWagesGasOperationProductionNaturalGas
Production - Natural Gas(Including Exploration and Development)
406,666
946
407,612
30
SalariesAndWagesGasOperationOtherGasSupply
Other Gas Supply
31
SalariesAndWagesGasOperationStorageLiquifiedNaturalGasTerminalingAndProcessing
Storage, LNG Terminaling and Processing
2,093,949
52,587
2,146,536
32
SalariesAndWagesGasOperationTransmission
Transmission
20,063,428
2,652,913
22,716,341
33
SalariesAndWagesGasOperationDistribution
Distribution
34
SalariesAndWagesGasCustomerAccounts
Customer Accounts
35
SalariesAndWagesGasCustomerServiceAndInformational
Customer Service and Informational
36
SalariesAndWagesGasSales
Sales
37
SalariesAndWagesGasOperationAdministrativeAndGeneral
Administrative and General
20,258,041
6,074,538
26,332,579
38
SalariesAndWagesGasOperation
TOTAL Operation (Total of lines 28 thru 37)
42,822,084
8,780,984
51,603,068
39
SalariesAndWagesGasMaintenanceAbstract
Maintenance
40
SalariesAndWagesGasMaintenanceProductionManufacturedGas
Production - Manufactured Gas
41
SalariesAndWagesGasMaintenanceProductionNaturalGas
Production - Natural Gas(Including Exploration and Development)
4,238
361
4,599
42
SalariesAndWagesGasMaintenanceOtherGasSupply
Other Gas Supply
43
SalariesAndWagesGasMaintenanceStorageLngTerminalingAndProcessing
Storage, LNG Terminaling and Processing
624,132
7,454
631,586
44
SalariesAndWagesGasMaintenanceTransmission
Transmission
1,758,719
248,138
2,006,857
45
SalariesAndWagesGasMaintenanceDistribution
Distribution
46
SalariesAndWagesGasMaintenanceAdministrativeAndGeneral
Administrative and General
47
SalariesAndWagesGasMaintenance
TOTAL Maintenance (Total of lines 40 thru 46)
2,387,089
255,953
2,643,042
49
SalariesAndWagesGasOperationAndMaintenanceAbstract
Total Operation and Maintenance
50
SalariesAndWagesGasProductionManufacturedGas
Production - Manufactured Gas (Total of lines 28 and 40)
51
SalariesAndWagesGasProductionNaturalGas
Production - Natural Gas (Including Expl. and Dev.)(ll. 29 and 41)
410,904
1,307
412,211
52
SalariesAndWagesGasOtherGasSupply
Other Gas Supply (Total of lines 30 and 42)
53
SalariesAndWagesGasStorageLngTerminalingAndProcessing
Storage, LNG Terminaling and Processing (Total of ll. 31 and 43)
2,718,081
60,041
2,778,122
54
SalariesAndWagesGasTransmission
Transmission (Total of lines 32 and 44)
21,822,147
2,901,051
24,723,198
55
SalariesAndWagesGasDistribution
Distribution (Total of lines 33 and 45)
56
SalariesAndWagesGasCustomerAccounts
Customer Accounts (Total of line 34)
57
SalariesAndWagesGasCustomerServiceAndInformational
Customer Service and Informational (Total of line 35)
58
SalariesAndWagesGasSales
Sales (Total of line 36)
59
SalariesAndWagesGasAdministrativeAndGeneral
Administrative and General (Total of lines 37 and 46)
20,258,041
6,074,538
26,332,579
60
SalariesAndWagesGasOperationAndMaintenance
Total Operation and Maintenance (Total of lines 50 thru 59)
45,209,173
9,036,937
54,246,110
61
SalariesAndWagesOtherUtilityDepartmentsAbstract
Other Utility Departments
62
SalariesAndWagesOtherUtilityDepartmentsOperationAndMaintenance
Operation and Maintenance
63
SalariesAndWagesOperationsAndMaintenance
TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62)
45,209,173
9,036,937
54,246,110
64
SalariesAndWagesUtilityPlantAbstract
Utility Plant
65
SalariesAndWagesUtilityPlantConstructionAbstract
Construction (By Utility Departments)
66
SalariesAndWagesUtilityPlantConstructionElectricPlant
Electric Plant
67
SalariesAndWagesUtilityPlantConstructionGasPlant
Gas Plant
9,589,081
3,046,025
12,635,106
68
SalariesAndWagesUtilityPlantConstructionOther
Other
69
SalariesAndWagesUtilityPlantConstruction
TOTAL Construction (Total of lines 66 thru 68)
9,589,081
3,046,025
12,635,106
70
SalariesAndWagesPlantRemovalAbstract
Plant Removal (By Utility Departments)
71
SalariesAndWagesPlantRemovalElectricPlant
Electric Plant
72
SalariesAndWagesPlantRemovalGasPlant
Gas Plant
210,132
5,166
215,298
73
SalariesAndWagesPlantRemovalOther
Other
74
SalariesAndWagesPlantRemoval
TOTAL Plant Removal (Total of lines 71 thru 73)
210,132
5,166
215,298
75.1
Other Accounts (Specify) (footnote details)
76
TOTAL Other Accounts
77
TOTAL SALARIES AND WAGES
55,008,386
12,088,128
67,096,514


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Charges for Outside Professional and Other Consultative Services
  1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities. (a) Name of person or organization rendering services. (b) Total charges for the year.
  2. Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less.
  3. Total under a description “Total”, the total of all of the aforementioned services.
  4. Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358, according to the instructions for that schedule.
Line No.
NameOfPersonOrOrganizationRenderingProfessionalOrConsultativeServices
Description
(a)
ChargesForOutsideProfessionalAndOtherConsultativeServices
Amount (in dollars)
(b)
1
STANTON CATHODIC SURVEY & DATA COLLECTION INC
276,670
2
ENDURO PIPELINE SERVICES INC
278,350
3
DOYLE LAND SERVICES INC
286,713
4
CCL CONTRACTS CONSULTANCY INC
289,236
5
SOUTHERN EROSION CONTROL
291,501
6
EMPLOYMENT STAFFING GROUP INC
292,586
7
MILLIKEN INFRASTRUCTURE SOLUTIONS LLC
295,196
8
AMERICAN POLLUTION CONTROL CORP
298,779
9
INFOSYS LIMITED
300,000
10
CD SERVICES GROUP INC
313,284
11
BAANEE SOLUTIONS LLC
315,572
12
DALE STOCKSTILL & ASSOCIATES PA
327,870
13
REED CONSTRUCTION & MAINTENANCE SERVICE
334,262
14
VACO HOUSTON LLC
334,664
15
RT TECHNICAL SOLUTIONS LLC
335,200
16
WAYNE WICKS SECURITY ADVISORS INC
342,809
17
GRAND ISLE SHIPYARD INC
351,210
18
ICF JONES & STOKES INC
354,151
19
PIERCE CONSTRUCTION AND MAINTENANCE CO
363,801
20
WOOD GROUP USA INC
368,977
21
NUGEN AUTOMATION LLC
395,360
22
ATMOS ENERGY CORPORATION
397,740
23
QUANTA INLINE DEVICES LLC
399,550
24
VAN NESS FELDMAN
403,611
25
MARLIN CNG SERVICES
429,858
26
TAM SERVICES INC
447,940
27
UPS MIDSTREAM SERVICES INC
455,754
28
BROUSSARD BROTHERS INC
497,081
29
PECI
505,508
30
PRECISION INSPECTION CONSULTANTS INC
505,633
31
ACUREN INSPECTION INC
506,118
32
GULF INLAND CONTRACTORS INC
506,316
33
OVERWATCH ENTERPRISES LLC
523,728
34
CENTERPOINT ENERGY MOBILE ENERGY
531,400
35
BALCH & BINGHAM LLP
535,383
36
GULF COAST HELICOPTERS INC
546,675
37
SULZER TURBO SERVICES NEW ORLEANS INC
547,009
38
TAMPNET INC
552,619
39
TRIPLE R PIPELINE AND ENVIRONMENTAL
554,033
40
WHC LLC
561,477
41
SEMS INC
618,622
42
ROYAL & ROSS INC
621,086
43
ROSEN USA
622,105
44
JERDAN SERVICES INC
645,651
45
SOUTHERN OILFIELD SERVICES
659,490
46
SLICK CONSTRUCTION CO INC
681,728
47
QUORUM BUSINESS SOLUTIONS USA INCQUORUM BUSINESS SOLUTIONS USA IC
699,753
48
TDW (US) INC
714,722
49
RAMCO LLC
726,256
50
GE OIL & GAS LLC
769,172
51
COASTAL CORROSION CONTROL INC
831,986
52
CONTROL CONCEPTS & TECHNOLOGY
916,008
53
WSP USA INC
927,040
54
QAE INC
929,195
55
POND & COMPANY
929,725
56
TENNESSEE GAS PIPELINE
951,593
57
PLANET FORWARD LLC
972,205
58
C & S LEASE SERVICE LC
985,698
59
AIRGAS NITROGEN SERVICES LLC
1,076,097
60
MOTT MACDONALD LLC
1,115,818
61
NATURAL GAS PIPELINE CO OF AMERICA LLC
1,119,647
62
ABL LAND SERVICES INC
1,161,053
63
ENTEGRA LLP
1,282,350
64
DASHIELL CORPORATION
1,349,762
65
CECO PIPELINE SERVICES COMPANY INC
1,411,964
66
LENARD PIPELINE SERVICE LLC
1,518,588
67
MOORE PIPELINE SERVICES LLC
1,618,673
68
PROGRESSIVE PIPELINE CONSTRUCTION LLC
1,710,005
69
SOUTH CENTRAL CONSTRUCTION INC
1,726,633
70
TRADE CONSTRUCTION COMPANY LLC
1,731,665
71
PERENNIAL ENVIRONMENTAL SERVICES LLC
1,770,955
72
TKE ENGINEERING & DESIGN INC
1,789,005
73
ENERFLEX ENERGY SYSTEMS INC
1,855,952
74
THI CONTRACTORS
1,886,110
75
GULF INTERSTATE ENGINEERING COMPANY
2,022,457
76
H & H X-RAY SERVICES INC
2,238,154
77
COMET CONSULTANTS INC
2,592,284
78
SOLAR TURBINES INCORPORATED
2,637,458
79
ENSITE USA
2,739,719
80
STRIKE CONSTRUCTION LLC
2,775,912
81
TRC PIPELINE SERVICES LLC
2,799,140
82
PILGRIM CONSTRUCTION COMPANY LLC
2,959,927
83
TROY CONSTRUCTION LLC
3,474,929
84
DUPHIL INC
10,738,378
85
PALMETTO SERVICES LLC
11,163,355
86
CLEVELAND INTEGRITY SERVICES INC
11,307,424
87
BLUEWATER CONSTRUCTORS INC
23,482,235
88
L E BELL CONSTRUCTION CO INC
24,417,579
89
SUNLAND CONSTRUCTION INC
42,010,409
90
OTHER
18,056,371
91
TOTAL
219,895,667
92
TOTAL


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Transactions with Associated (Affiliated) Companies
  1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000.
  2. Sum under a description “Other”, all of the aforementioned goods and services amounting to $250,000 or less.
  3. Total under a description “Total”, the total of all of the aforementioned goods and services.
  4. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation.
Line No.
DescriptionOfTheGoodOrService
Description of the Good or Service
(a)
NameOfAssociatedAffiliatedCompany
Name of Associated/Affiliated Company
(b)
AccountsChargedOrCreditedTransactionsWithAssociatedAffiliatedCompanies
Account(s) Charged or Credited
(c)
Amount Charged or Credited
(d)
1
Goods or Services Provided by Affiliated Company
2
Construction Services
Texas Gas Transmission, LLC
(a)
5,493,599
3
Construction Services
Boardwalk Louisiana Midstream, LLC
(b)
36,877
4
Administrative & General Labor and Labor Burden
Texas Gas Transmission, LLC
(c)
6,205,356
5
Operations & Maintenance Labor and Labor Burden
Texas Gas Transmission, LLC
(d)
3,379,221
6
Administrative & General Labor and Labor Burden
Boardwalk Louisiana Midstream, LLC
(e)
68,921
7
Operations & Maintenance Labor and Labor Burden
Boardwalk Louisiana Midstream, LLC
(f)
105,140
8
Employee Expenses and Dept Operating Costs
Texas Gas Transmission, LLC
(g)
623,177
9
Employee Expenses and Dept Operating Costs
Boardwalk Louisiana Midstream, LLC
(h)
19,596
10
Gas Transportation
Gulf Crossing Pipeline Co., LLC
414,918
11
Gas Transportation
Texas Gas Transmission, LLC
19,551,354
12
Inventory
Gulf Crossing Pipeline Co., LLC
3,519
13
Inventory
Texas Gas Transmission, LLC
190,257
14
Inventory
Boardwalk Field Services, LLC
32,141
15
Inventory
Boardwalk Petrochemical Pipeline, LLC
11,768
16
Inventory
Boardwalk Texas Intrastate, LLC
23,269
17
Management Fee
Boardwalk Pipelines, LP
(i)
214,994
18
Management Fee
Boardwalk Pipeline Partners, LP
(j)
7,813,745
19
TOTAL Provided by Affiliated Company
44,776,627
19
TOTAL
588,775
20
Goods or Services Provided for Affiliated Company
21
Construction Services
Texas Gas Transmission, LLC
(k)
1,427,404
22
Construction Services
Gulf Crossing Pipeline Co., LLC
(l)
226,326
23
Construction Services
Boardwalk Louisiana Midstream, LLC
(m)
565,231
24
Construction Services
Boardwalk Field Services, LLC
(n)
11,163
25
Construction Services
Boardwalk Texas Intrastate, LLC
(o)
117,079
26
Construction Services
Boardwalk Petrochemical Pipeline, LLC
(p)
66,101
27
Administrative & General Labor and Labor Burden
Texas Gas Transmission, LLC
(q)
8,941,090
28
Operations & Maintenance Labor and Labor Burden
Texas Gas Transmission, LLC
(r)
2,881,862
29
Administrative & General Labor and Labor Burden
Gulf Crossing Pipeline Co., LLC
(s)
2,345,862
30
Operations & Maintenance Labor and Labor Burden
Gulf Crossing Pipeline Co., LLC
(t)
2,111,325
31
Administrative & General Labor and Labor Burden
Boardwalk Storage Co., LLC
(u)
320,103
32
Operations & Maintenance Labor and Labor Burden
Boardwalk Storage Co., LLC
(v)
115,463
33
Administrative & General Labor and Labor Burden
Boardwalk Louisiana Midstream, LLC
(w)
2,334,480
34
Administrative & General Labor and Labor Burden
Boardwalk Petrochemical Pipeline, LLC
(x)
471,935
35
Administrative & General Labor and Labor Burden
Boardwalk Field Services, LLC
(y)
197,905
36
Operations & Maintenance Labor and Labor Burden
Boardwalk Field Services, LLC
(z)
45,572
37
Administrative & General Labor and Labor Burden
Boardwalk Pipeline Partners, LP
(aa)
3,708,251
38
Administrative & General Labor and Labor Burden
Boardwalk Texas Intrastate, LLC
(ab)
713,786
39
Operations & Maintenance Labor and Labor Burden
Boardwalk Texas Intrastate, LLC
(ac)
988,235
40
Employee Expenses and Dept Operating Costs
Gulf Crossing Pipeline Co., LLC
(ad)
243,723
41
Employee Expenses and Dept Operating Costs
Boardwalk Storage Co., LLC
(ae)
15,637
42
Employee Expenses and Dept Operating Costs
Boardwalk Louisiana Midstream, LLC
(af)
110,821
43
Employee Expenses and Dept Operating Costs
Boardwalk Field Services, LLC
(ag)
5,839
44
Employee Expenses and Dept Operating Costs
Boardwalk Petrochemical Pipeline, LLC
(ah)
12,633
45
Employee Expenses and Dept Operating Costs
Boardwalk Pipeline Partners, LP
(ai)
92,214
46
Employee Expenses and Dept Operating Costs
Boardwalk Texas Intrastate, LLC
(aj)
51,265
47
Employee Expenses and Dept Operating Costs
Boardwalk Pipelines Holding Corp
(ak)
5,838
48
Employee Expenses and Dept Operating Costs
Boardwalk Pipelines, LP
49
Gas Transportation
Gulf Crossing Pipeline Co., LLC
71,844,200
50
Inventory
Gulf Crossing Pipeline Co., LLC
32,163
51
Inventory
Texas Gas Transmission, LLC
48,465
52
Inventory
Boardwalk Louisiana Midstream, LLC
9,411
53
Inventory
Boardwalk Petrochemical Pipeline, LLC
1,138
54
Inventory
Boardwalk Field Services, LLC
2,946
55
Inventory
Boardwalk Texas Intrastate, LLC
5,395
56
TOTAL Provided for Affiliated Company
100,694,972
40
TOTAL
(am)
624,031


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided by Texas Gas

 

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(b) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided by Boardwalk Louisiana Midstream, LLC

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(c) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden from Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

920

 

$ 4,707,133

 

 

925

 

58,810

 

 

926

 

1,439,413

 

 

 

 

$ 6,205,356

(d) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden from Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

408.1

 

$ 512,659

 

 

765

 

361

 

 

816

 

46,348

 

 

817

 

5,884

 

 

832

 

1,950

 

 

833

 

422

 

 

834

 

5,082

 

 

850

 

262,856

 

 

851

 

343,038

 

 

852

 

10,056

 

 

853

 

476,654

 

 

856

 

1,315,782

 

 

857

 

161,337

 

 

861

 

75,831

 

 

863

 

56,722

 

 

864

 

102,417

 

 

865

 

417

 

 

866

 

1,405

 

 

 

 

$ 3,379,221

(e) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden from Boardwalk Louisiana Midstream

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

920

 

$ 39,929

 

 

925

 

1,041

 

 

926

 

27,951

 

 

 

 

$ 68,921

(f) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden from Boardwalk Louisiana Midstream

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

 

408.1

 

$ 9,303

 

 

 

753

 

946

 

 

 

817

 

355

 

 

 

855

 

315

 

 

 

853

 

41,406

 

 

 

856

 

41,469

 

 

 

863

 

11,346

 

 

 

 

 

$ 105,140

 

(g) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs from Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

426.1

 

$ 115

 

 

753

 

105

 

 

814

 

1,688

 

 

816

 

4,304

 

 

818

 

1,420

 

 

820

 

57

 

 

832

 

527

 

 

834

 

1,665

 

 

835

 

1,191

 

 

850

 

117,029

 

 

852

 

4,236

 

 

853

 

44,772

 

 

856

 

57,074

 

 

857

 

47,297

 

 

861

 

3,476

 

 

863

 

25,411

 

 

864

 

23,008

 

 

865

 

995

 

 

866

 

643

 

 

921

 

229,453

 

 

925

 

58,257

 

 

930.2

 

454

 

 

 

 

$ 623,177

(h) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs from Boardwalk Louisiana Midstream

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(i) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Management Fee from Boardwalk Pipelines, LP

The Boardwalk Pipelines, LP management fee is allocated based on the Modified Massachusetts Formula.

(j) Concept: DueToOrChargedByTheTransactionsWithAssociatedAffiliatedCompanies

Management Fee from Boardwalk Pipeline Partners, LP

The Boardwalk Pipeline Partners, LP management fee is allocated based on the Modified Massachusetts Formula.

(k) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Texas Gas

 

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(l) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Gulf Crossing

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(m) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Boardwalk Louisiana Midstream

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(n) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Boardwalk Field Services

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(o) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Boardwalk Texas Intrastate

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(p) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Construction Services Provided for Boardwalk Petrochemical Pipeline

Costs included in Construction Services are direct charges from employees or departments and materials assigned to specified projects.

 

 

 

 

(q) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(r) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden for Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

(s) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Gulf Crossing

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(t) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden for Gulf Crossing

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(u) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Storage Company

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(v) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden for Boardwalk Storage Company

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(w) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Louisiana Midstream

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(x) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Petrochemical Pipeline

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(y) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Field Services

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(z) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden for Boardwalk Field Services

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(aa) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Pipeline Partners, LP

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(ab) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Administrative & General Labor and Labor Burden for Boardwalk Texas Intrastate

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(ac) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Operations & Maintenance Labor and Labor Burden for Boardwalk Texas Intrastate

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(ad) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Gulf Crossing

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

426.1

 

$ 17

 

 

850

 

24,567

 

 

852

 

27

 

 

853

 

47,561

 

 

856

 

22,043

 

 

857

 

10,324

 

 

861

 

473

 

 

863

 

33,397

 

 

864

 

17

 

 

865

 

5,182

 

 

866

 

51

 

 

921

 

99,250

 

 

925

 

796

 

 

930.2

 

18

 

 

 

 

$ 243,723

(ae) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Storage Company

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

426.1

 

$ 4

 

 

814

 

3,252

 

 

817

 

1

 

 

820

 

25

 

 

834

 

2,643

 

 

921

 

9,708

 

 

930.2

 

4

 

 

 

 

$ 15,637

(af) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Louisiana Midstream

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

039

 

$ 12,239

 

 

426.1

 

35

 

 

051

 

180

 

 

059

 

9,211

 

 

814

 

35,302

 

 

817

 

4,803

 

 

832

 

891

 

 

850

 

3,783

 

 

856

 

6,338

 

 

857

 

60

 

 

921

 

37,944

 

 

930.2

 

35

 

 

 

 

$ 110,821

(ag) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Field Services

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

426.1

 

$ 1

 

 

753

 

157

 

 

756

 

112

 

 

921

 

5,568

 

 

930.2

 

1

 

 

 

 

$ 5,839

(ah) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Petrochemical Pipeline, LLC

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

(ai) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Pipelines, LP

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

(aj) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Texas Intrastate

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(ak) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Pipelines Holding

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(al) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Boardwalk Pipelines, LP

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

(am) Concept: DueFromOrCreditedByTheTransactionsWithAssociatedAffiliatedCompanies

Employee Expenses and Dept Operating Costs for Texas Gas

Allocation methods for certain operations, maintenance, administrative, and general costs vary by select departments and individuals and are based on attributes relevant to each department or individual. Such attributes include, but are not limited to: labor dollars supervised, employee counts, and meter counts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account

 

TOTAL

 

 

426.1

 

$ 173

 

 

814

 

185

 

 

818

 

1,191

 

 

832

 

1,211

 

 

834

 

5,825

 

 

850

 

97,158

 

 

852

 

2,217

 

 

853

 

6,232

 

 

856

 

15,943

 

 

857

 

18,137

 

 

861

 

350

 

 

863

 

33,619

 

 

864

 

12,984

 

 

865

 

42

 

 

921

 

428,455

 

 

925

 

132

 

 

930.2

 

177

 

 

 

 

$ 624,031


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Compressor Stations
  1. Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground storage compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations.
  2. For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of stations grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondent's title, and percent of ownership if jointly owned.
Line No.
NameAndLocationOfCompressorStation
Name and Location of Compressor Station
(a)
TypeOfCompressor
Compressor Type
(b)
NumberOfUnitsAtCompressorStation
Number of Units at Compressor Station
(c)
CertificatedHorsepowerForEachCompressorStation
Certificated Horsepower for Each Compressor Station
(d)
PlantCost
Plant Cost
(e)
ExpensesExceptDepreciationAndTaxesFuel
Expenses (except depreciation and taxes) Fuel
(f)
ExpensesExceptDepreciationAndTaxesPower
Expenses (except depreciation and taxes) Power
(g)
ExpensesExceptDepreciationAndTaxesOther
Expenses (except depreciation and taxes) Other
(h)
GasForCompressorFuel
Gas for Compressor Fuel in Dth
(i)
ElectricityForCompressorStation
Electricity for Compressor Station in kWh
(j)
CompressorHoursOfOperationDuringYear
Operational Data Total Compressor Hours of Operation During Year
(k)
NumberOfCompressorsOperatedAtTimeOfStationPeak
Operational Data Number of Compressors Operated at Time of Station Peak
(l)
DateOfStationPeak
Date of Station Peak
(m)
1
Field: Field Compressor stations
0
2
Field Compressor - TX - Carthage #2, Carthage
3
3,000
7,267,975
100,255
264,851
33,502
(n)
6356
2
08/11/2018
3
(a)
Field Compressor - LA - Sligo
4
2,640
262,311
0
4
(b)
Field Compressor - LA - West Cameron Blk 533
1
3,500
618,775
5,042
0
5
Total Field
8
9,140
8,149,061
100,255
269,893
33,502
(o)
6356
2
6
Transmission: Transmission Compressor Stations
0
7
Transmission - TX - Brazos, Katy
2
26,400
54,334,424
511,369
694,493
4,730,108
(p)
1763
1
11/04/2018
8
Transmission - TX - Carthage Jct, Carthage - recips
4
8,650
15,231,871
1,338,572
563,012
436,862
(q)
7507
1
07/01/2018
9
Transmission - TX - Carthage Jct, Carthage - turbine
3
40,302
59,130,293
4,505,533
471,646
1,470,445
(r)
25268
3
01/10/2018
10
Transmission - TX - Goodrich #2, Goodrich
6
7,920
32,286,461
216,016
751,351
72,585
(s)
7586
5
08/16/2018
11
(c)
Transmission - TX - Longview #1, Longview
2
1,050
2,396,405
1,464
412
0
12
Transmission - TX - Longview #2, Longview
3
3,300
3,979,724
194,830
555,992
63,914
(t)
8174
2
06/23/2018
13
(d)
Transmission - TX - Magasco
1
18,053
35,009,669
17,286
95,622
5,483
0
14
(e)
Transmission - TX - Mineola, Mineola
2
660
548,395
0
15
Transmission - TX - North Houston
1
10,700
38,287,507
257,943
(u)
47
1
11/08/2018
16
Transmission - TX - White Oak Electric, White Oak
2
1,600
1,514,231
3,810
237,657
1,215
2,564,400
(v)
6926
2
12/16/2018
17
Transmission - TX - Wilson
5
73,535
126,225,461
55,373
132,882
18,886
(w)
199
2
08/24/2018
18
Transmission - MS - Destin
1
3,550
23,079,092
1,428
122,641
511
(x)
48
1
01/14/2018
19
Transmission: MS - Forrest
1
15,900
33,898,297
971,495
298,016
308,350
(y)
3202
1
06/05/2018
20
Transmission - MS - Harrisville#1 - recip
4
18,940
60,099,372
2,063,978
2,191,419
664,753
(z)
23936
4
11/06/2018
21
Transmission - MS - Harrisville#2 - turbine
2
30,000
46,307,360
5,932,478
281,967
1,916,622
(aa)
17103
2
04/11/2018
22
Transmission - MS - Jackson, Jackson
4
8,000
8,761,336
197,270
315,929
63,378
(ab)
4837
2
06/07/2018
23
Transmission: MS - Jasper
1
15,900
31,268,983
480,053
211,361
160,672
(ac)
976
1
08/06/2018
24
Transmission - MS - Kiln, Kiln
2
9,400
7,855,219
630,839
250,568
209,583
(ad)
5161
2
07/30/2018
25
Transmission - MS - McComb, Jayees
7
11,000
10,212,835
1,339,777
901,786
429,605
(ae)
33798
6
12/09/2018
26
Transmission: MS - Moss Point
2
2,415
17,467,210
243,203
391,363
78,829
0
1
02/01/2018
27
Transmission - LA - Arnaudville, Arnaudville
2
13,400
6,893,164
775,907
323,166
265,425
(af)
2993
1
01/16/2018
28
(f)
Transmission - LA - Bayou Sale, Centerville
2
4,000
2,656,013
3,422
0
29
Transmission - LA - Castor
1
1,350
3,781,249
6,215
6,387
2,157
(ag)
5354
1
09/06/2018
30
Transmission - LA - Clarence, Clarence - recip
3
10,350
19,340,645
713,533
1,050,572
225,954
(ah)
4422
2
06/07/2018
31
Transmission - LA - Clarence, Clarence - turbine
1
9,915
17,806,888
1,033,349
49,762
327,230
(ai)
6404
1
01/30/2018
32
(g)
Transmission - LA - Cocodrie, Cocodrie
1
3,594
1,163,456
0
33
Transmission - LA - Delhi, Delhi
2
4,740
30,673,632
489,667
409,078
155,389
(aj)
11240
2
12/04/2018
34
Transmission - LA - Hall Summit - recip
3
7,200
14,247,956
3,835,531
413,998
1,243,377
(ak)
18464
3
11/24/2018
35
Transmission - LA - Hall Summit - turbine
2
36,300
46,895,630
3,289,823
1,573,278
1,066,473
(al)
15837
2
12/09/2018
36
(h)
Transmission - LA - Johnson Bayou, NHI (Transco)
1
3,600
1,249,616
0
37
(i)
Transmission - LA - Koran #2, Haughton
4
4,000
2,633,835
244,480
601,657
80,078
0
38
Transmission - LA - Marksville, Effie
4
13,200
10,290,761
1,708,202
859,281
543,532
(am)
25117
4
12/20/2018
39
Transmission - LA - Montpelier, Montpelier
8
12,500
13,498,643
158,887
832,607
53,009
(an)
3166
2
01/31/2018
40
Transmission - LA - Montz
2
5,000
37,728,379
6,341
23,313
1,827
(ao)
144
1
11/03/2018
41
(j)
Transmission - LA - Napoleonville, Napoleonville
2
2,200
45,341
6,923
0
42
Transmission - LA - Olla, Olla
2
15,000
10,904,936
1,119,613
564,231
379,241
(ap)
5775
1
09/04/2018
43
(k)
Transmission - LA - Opelousas, Opelousas
2
2,200
1,346,349
0
44
Transmission - LA - Rodrigue
2
9,470
27,463,218
630,750
800,898
200,235
(aq)
7552
2
01/20/2018
45
(l)
Transmission - LA - Sterlington #2, Sterlington
3
3,070
2,921,694
150,644
0
46
Transmission - LA - Tallulah
4
60,802
104,503,314
9,778,840
1,165,977
3,158,358
(ar)
26761
3
12/20/2018
47
Transmission - LA - Vixen
2
30,000
50,354,489
5,280,855
835,284
1,711,978
(as)
17520
2
01/08/2018
48
Transmission - AL - Airport Road
2
7,105
31,186,487
753,655
902,946
250,576
(at)
9387
2
03/15/2018
49
(m)
Transmission - AL - Whistler Jct.
1
4,680
15,076,491
33
9
0
50
Transmission - MS - Heidelberg #105 - Petal #4
2
9,000
12,999,906
83,007
161,037
26,221
(au)
1048
2
01/10/2018
51
Total Transmission
113
579,951
1,073,556,237
48,102,093
749,026
19,222,452
15,593,174
7,294,508
(av)
307715
68
52
Underground Storage: Underground Storage Compressor Stations
0
53
Underground Storage - LA - Bistineau, Ringgold
5
34,000
36,786,636
1,110,400
1,342,074
363,772
(aw)
10212
4
05/06/2018
54
Underground Storage - LA - Hall Summit (recip)
1
8,180
22,595,527
250,950
94,676
73,144
(ax)
2419
1
07/14/2018
55
Underground Storage - MS - Petal #1
5
10,400
14,107,724
491,407
426,587
154,549
(ay)
12120
5
01/23/2018
56
Underground Stroage - MS - Petal #2
5
25,000
38,555,213
48,653
401,315
747,720
14,567
5,522,248
(az)
5013
5
02/24/2018
57
Undergroung Storage - MS - Petal #3
3
15,000
73,159,626
502,705
735,781
6,917,406
(ba)
6279
3
01/10/2018
58
Underground Storage - MS - Hattiesburg
4
9,240
5,034,656
28,396
53,163
8,297
(bb)
558
2
02/24/2018
59
Total Underground Storage
23
101,820
190,239,382
1,929,806
904,020
3,400,001
614,329
12,439,654
(bc)
36601
20
60
Grand Total Compressor Stations
144
690,911
1,271,944,680
50,132,154
1,653,046
22,892,346
16,241,005
19,734,162
(bd)
350672
90
25
Total


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: NameAndLocationOfCompressorStation

Sligo Compressor Station is operated and maintained by Chesapeake Producing. Gulf South owns 20%.

(b) Concept: NameAndLocationOfCompressorStation

WC, Block 533 is operated by East Breaks, LLC. Gulf South owns 33.33%.

(c) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(d) Concept: NameAndLocationOfCompressorStation

Magasco Compressor Station went into service 10/30/2018. No operational data is currently available.

(e) Concept: NameAndLocationOfCompressorStation

Mineola Compressor station is in the process of abandonment. Gulf South will prepare an abandonment filing to retire the 2 units located at the site.

(f) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(g) Concept: NameAndLocationOfCompressorStation

Cocodrie Compressor Station is an equal undivided joint ownership between Tennessee Gas and Gulf South and is operated by Tennessee Gas.

(h) Concept: NameAndLocationOfCompressorStation

Johnson Bayou Compressor Station is a joint ownership between Transcontinental Gas and Gulf South. Gulf South owns 83.19% and the station is operated by Transco.

(i) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(j) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(k) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(l) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(m) Concept: NameAndLocationOfCompressorStation

Operating system requirements were such that this station was not needed for 2018. However, it is in reserve status pending future needs.

(n) Concept: CompressorHoursOfOperationDuringYear
Original value: 6356
(o) Concept: CompressorHoursOfOperationDuringYear
Original value: 6356
(p) Concept: CompressorHoursOfOperationDuringYear
Original value: 1763
(q) Concept: CompressorHoursOfOperationDuringYear
Original value: 7507
(r) Concept: CompressorHoursOfOperationDuringYear
Original value: 25268
(s) Concept: CompressorHoursOfOperationDuringYear
Original value: 7586
(t) Concept: CompressorHoursOfOperationDuringYear
Original value: 8174
(u) Concept: CompressorHoursOfOperationDuringYear
Original value: 47
(v) Concept: CompressorHoursOfOperationDuringYear
Original value: 6926
(w) Concept: CompressorHoursOfOperationDuringYear
Original value: 199
(x) Concept: CompressorHoursOfOperationDuringYear
Original value: 48
(y) Concept: CompressorHoursOfOperationDuringYear
Original value: 3202
(z) Concept: CompressorHoursOfOperationDuringYear
Original value: 23936
(aa) Concept: CompressorHoursOfOperationDuringYear
Original value: 17103
(ab) Concept: CompressorHoursOfOperationDuringYear
Original value: 4837
(ac) Concept: CompressorHoursOfOperationDuringYear
Original value: 976
(ad) Concept: CompressorHoursOfOperationDuringYear
Original value: 5161
(ae) Concept: CompressorHoursOfOperationDuringYear
Original value: 33798
(af) Concept: CompressorHoursOfOperationDuringYear
Original value: 2993
(ag) Concept: CompressorHoursOfOperationDuringYear
Original value: 5354
(ah) Concept: CompressorHoursOfOperationDuringYear
Original value: 4422
(ai) Concept: CompressorHoursOfOperationDuringYear
Original value: 6404
(aj) Concept: CompressorHoursOfOperationDuringYear
Original value: 11240
(ak) Concept: CompressorHoursOfOperationDuringYear
Original value: 18464
(al) Concept: CompressorHoursOfOperationDuringYear
Original value: 15837
(am) Concept: CompressorHoursOfOperationDuringYear
Original value: 25117
(an) Concept: CompressorHoursOfOperationDuringYear
Original value: 3166
(ao) Concept: CompressorHoursOfOperationDuringYear
Original value: 144
(ap) Concept: CompressorHoursOfOperationDuringYear
Original value: 5775
(aq) Concept: CompressorHoursOfOperationDuringYear
Original value: 7552
(ar) Concept: CompressorHoursOfOperationDuringYear
Original value: 26761
(as) Concept: CompressorHoursOfOperationDuringYear
Original value: 17520
(at) Concept: CompressorHoursOfOperationDuringYear
Original value: 9387
(au) Concept: CompressorHoursOfOperationDuringYear
Original value: 1048
(av) Concept: CompressorHoursOfOperationDuringYear
Original value: 307715
(aw) Concept: CompressorHoursOfOperationDuringYear
Original value: 10212
(ax) Concept: CompressorHoursOfOperationDuringYear
Original value: 2419
(ay) Concept: CompressorHoursOfOperationDuringYear
Original value: 12120
(az) Concept: CompressorHoursOfOperationDuringYear
Original value: 5013
(ba) Concept: CompressorHoursOfOperationDuringYear
Original value: 6279
(bb) Concept: CompressorHoursOfOperationDuringYear
Original value: 558
(bc) Concept: CompressorHoursOfOperationDuringYear
Original value: 36601
(bd) Concept: CompressorHoursOfOperationDuringYear
Original value: 350672

Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


04/17/2019
Year/Period of Report:


End of:
2018
/
Q4
Gas Storage Projects
  1. Report injections and withdrawals of gas for all storage projects used by respondent.
Line No.
Item
(a)
GasDeliveredToStorageThatBelongToRespondent
Gas Belonging to Respondent (Dth)
(b)
GasDeliveredToStorageThatBelongToOthers
Gas Belonging to Others (Dth)
(c)
GasDeliveredToStorage
Total Amount (Dth)
(d)
STORAGE OPERATIONS (in Dth)
1
Gas Delivered to Storage
2
January
9,148,576
15,763,448
6,614,872
3
February
4,726,071
14,125,376
9,399,305
4
March
8,040,755
14,705,972
6,665,217
5
April
5,547,681
15,172,385
9,624,704
6
May
4,142,096
17,988,071
13,845,975
7
June
2,445,538
11,667,049
9,221,511
8
July
2,576,302
6,177,480
3,601,178
9
August
2,626,962
7,155,953
4,528,991
10
September
1,437,484
9,145,967
7,708,483
11
October
3,179,983
14,141,450
10,961,467
12
November
9,756,885
15,907,483
6,150,598
13
December
5,093,967
14,857,581
9,763,614
14
TOTAL (Total of lines 2 thru 13)
58,722,300
156,808,215
98,085,915
15
Gas Withdrawn from Storage
16
January
8,457,891
37,938,488
29,480,597
17
February
5,081,552
16,082,292
11,000,740
18
March
6,065,711
15,312,203
9,246,492
19
April
5,549,278
9,410,184
3,860,906
20
May
5,428,831
9,371,236
3,942,405
21
June
2,727,551
7,227,971
4,500,420
22
July
2,505,127
13,311,496
10,806,369
23
August
2,576,938
10,614,251
8,037,313
24
September
3,778,992
11,685,130
7,906,138
25
October
3,246,080
7,176,390
3,930,310
26
November
11,991,379
21,132,295
9,140,916
27
December
2,747,442
21,018,693
18,271,251
28
TOTAL (Total of lines 16 thru 27)
60,156,772
180,280,629
120,123,857


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Storage Projects
  1. On line 4, enter the total storage capacity certificated by FERC.
  2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide conversion factor in a footnote.
Line No.
Item
(a)
Total Amount
(b)
StorageOperationsAbstract
STORAGE OPERATIONS
1
GasInReservoirTopOrWorkingGas
Top or Working Gas End of Year
52,671,074
2
GasInReservoirCushionGasIncludingNativeGas
Cushion Gas (Including Native Gas)
(a)
63,888,585
3
GasInReservoir
Total Gas in Reservoir (Total of line 1 and 2)
116,559,659
4
CertificatedStorageCapacity
Certificated Storage Capacity
184,456,233
5
NumberOfInjectionWithdrawalWells
Number of Injection - Withdrawal Wells
86
6
NumberOfObservationWells
Number of Observation Wells
13
7
MaximumDaysWithdrawalFromStorage
Maximum Days' Withdrawal from Storage
1,939,835
8
DateOfMaximumDaysWithdrawal
Date of Maximum Days' Withdrawal
01/02/2018
9
LngTerminalCompanies
LNG Terminal Companies (in Dth)
10
NumberOfTanks
Number of Tanks
11
CapacityOfTanks
Capacity of Tanks
12
LngVolumeAbstract
LNG Volume
13
ReceivedAtShipRail
Received at "Ship Rail"
14
TransferredToTanks
Transferred to Tanks
15
WithdrawnFromTanks
Withdrawn from Tanks
16
BoilOffVaporizationLoss
"Boil Off" Vaporization Loss


FOOTNOTE DATA

(a) Concept: GasInReservoirCushionGasIncludingNativeGas

Recoverable Cushion Gas consists of 55,683,373 dekatherms of recoverable cushion volume owned in fee by Gulf South and 1,994,764 dekatherms of working gas volumes owned by third parties serving a cushion gas function at year end. Non-Recoverable Cushion Gas consists of 6,210,448 dekatherms of cushion gas owned in fee by Gulf South and reported in Account 101.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Transmission Lines
  1. Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year.
  2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name of owner, or co-owner, nature of respondent's title, and percent ownership if jointly owned.
  3. Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been retired in the books of account, or what disposition of the line and its book costs are contemplated.
  4. Report the number of miles of pipe to one decimal point.
Line No.
DesignationIdentificationOfLineOrGroupOfLines
Designation (Identification) of Line or Group of Lines
(a)
StateOfPipelineCompany
State
(b)
TypeOfOperationAndOwnership
Operation Type
(c)
IndicationOfOwnerships
*
(d)
LengthOfTransmissionLinesOfTransmissionSystems
Total Miles of Pipe
(e)
1
Alabama: Operated and owned
252.6
2
Florida: Operated and owned
137.5
3
Louisiana: Operated and owned
3,665.7
4
Mississippi: Operated and owned
1,451
5
Texas: Operated and owned
975.9
6
(a)
Texas: Operated but not owned
True
0.3
7
(b)
Louisiana: Operated but jointly owned
True
3
8
(c)
Alabama: Operated but jointly owned
True
29.2
9
(d)
Louisiana: Operated but not owned
True
1.3
10
(e)
Louisiana: Operated Leased from Others
True
3
11
(f)
Mississippi: Operated but not owned
True
0.1
12
TOTAL
6,519.6
25
TOTAL


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 11-3-1-8 Owned 100% by Houston Pipeline

TPL 129-0-3 Owned 100% by Navasoto Petroleum

TPL 129-74 Owned 100% by W.C. Feazel

TPL 352 Owned 100% by Southern Natural Gas

TPL 358 Owned 100% by Southern Natural Gas

TPL 59-55 Owned 100% by Prime Operating

TPL 63-28 Owned 100% by El Paso Production

(b) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 130-45 50% ownership - Co-owned by Clajon Industrial Gas

TPL 195-9 38.46% ownership - Co-owned by Trunkline Gas

TPL 195-10 50% ownership - Co-owned by Centerpoint Energy

(c) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 880 64.33% ownership - Co-owned by Florida Gas

TPL 880-1 64.33% ownership - Co-owned by Florida Gas

TPL 880-1-1 64.33% ownership - Co-owned by Florida Gas

TPL 880- 2 64.33% ownership - Co-owned by Florida Gas

TPL 880-3 64.33% ownership - Co-owned by Florida Gas

TPL 880-3-1 64.33% ownership - Co-owned by Florida Gas

(d) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 132-06 Owned 100% by Eastex Gas Company

TPL 201-6-12 Owned 100% by Dow Interstate

TPL 266-83 Owned 100% by Acadian Gas

TPL 270-92 Owned 100% by Southern Industrial Gas

TPL 270-96 Owned 100% by E.I. Dupont

TPL 381-30 Owned 100% by Southern Industrial Gas

TPL 456 Owned 100% by Frank’s Petroleum

(e) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 201-6 Owned 100% by U.S. Goverment - 3 miles

(f) Concept: DesignationIdentificationOfLineOrGroupOfLines

TPL 420 Owned 100% by MS. Crude Exploration


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Transmission System Peak Deliveries
  1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months embracing the heating season overlapping the year's end for which this report is submitted. The season's peak normally will be reached before the due date of this report, April 30, which permits inclusion of the peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Line No.
Description
(a)
Dth of Gas Delivered to Interstate Pipelines
(b)
Dth of Gas Delivered to Others
(c)
Total (b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1
Date(s):
2
Volumes of Gas Transported
3
NoNoticeTransportationVolumesOfGasTransported
No-Notice Transportation
21,589
395,858
417,447
4
OtherFirmTransportationVolumesOfGasTransported
Other Firm Transportation
1,384,069
1,401,511
2,785,580
5
InterruptibleTransportationVolumesOfGasTransported
Interruptible Transportation
625,543
105,541
731,084
6
Other (Specify)
6.1
Other (Describe) (footnote details)
26,675
121,418
(a)
94,743
7
TOTAL
2,004,526
2,024,328
4,028,854
8
Volumes of gas Withdrawn form Storage under Storage Contract
9
NoNoticeStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
No-Notice Storage
10
OtherFirmStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
Other Firm Storage
477,881
149,099
626,980
11
InterruptibleStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
Interruptible Storage
378,501
378,501
12
Other (Specify)
12.1
Other (Describe) (footnote details)
6
13
TOTAL
477,881
527,594
1,005,475
14
Other Operational Activities
15
GasWithdrawnFromStorageForSystemOperationsOtherOperationalActivities
Gas Withdrawn from Storage for System Operations
41,641
41,641
16
ReductionInLinePackOtherOperationalActivities
Reduction in Line Pack
56,105
56,105
17
Other (Specify)
17.1
Other (Describe) (footnote details)
18
TOTAL
14,464
14,464
19
SECTION B: CONSECUTIVE THREE_DAY PEAK DELIVERIES
20
Date(s):
22
NoNoticeTransportationVolumesOfGasTransported
No-Notice Transportation
61,114
1,126,845
1,187,959
23
OtherFirmTransportationVolumesOfGasTransported
Other Firm Transportation
4,307,293
4,135,771
8,443,064
24
InterruptibleTransportationVolumesOfGasTransported
Interruptible Transportation
1,807,662
298,885
2,106,547
25
Other (Specify)
25.1
Other (Describe) (footnote details)
134,364
399,803
(c)
265,439
26
TOTAL
6,041,705
5,961,304
12,003,009
27
Volumes of gas Withdrawn form Storage under Storage Contract
28
NoNoticeStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
No-Notice Storage
29
OtherFirmStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
Other Firm Storage
1,141,425
320,563
1,461,988
30
InterruptibleStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract
Interruptible Storage
1,086,965
1,086,965
31
Other (Specify)
31.1
Other (Describe) (footnote details)
20
(d)
20
32
TOTAL
1,141,425
1,407,508
2,548,933
33
Other Operational Activities
34
GasWithdrawnFromStorageForSystemOperationsOtherOperationalActivities
Gas Withdrawn from Storage for System Operations
123,305
123,305
35
ReductionInLinePackOtherOperationalActivities
Reduction in Line Pack
19,581
19,581
36
Other (Specify)
36.1
Other (Describe) (footnote details)
37
TOTAL
142,886
142,886


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: OtherTransportationVolumesOfGasTransported

 

Dth of Gas Delivered to Interstates Pipelines

(b)

 

Dth of Gas Delivered to Others

(c)

 

 

Total

(b) + (c)

(d)

Operational Balancing Agreements

(26,675)

13,779

(12,896)

Gas Processing Plants

-

107,639

107,639

 

(26,675)

121,418

94,743

(b) Concept: OtherStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract

 

Dth of Gas Delivered to Interstates Pipelines

(b)

 

Dth of Gas Delivered to Others

(c)

 

 

Total

(b) + (c)

(d)

Operational Balancing Agreements

-

(6)

(6)

(c) Concept: OtherTransportationVolumesOfGasTransported

 

Dth of Gas Delivered to Interstates Pipelines

(b)

 

Dth of Gas Delivered to Others

(c)

 

 

Total

(b) + (c)

(d)

Operational Balancing Agreements

(134,364)

76,162

(58,202)

Gas Processing Plants

-

323,641

323,641

 

(134,364)

399,803

265,439

(d) Concept: OtherStorageVolumesOfGasWithdrawnFromStorageUnderStorageContract

 

Dths of Gas Delivered to Interstate Pipelines

(b)

 

Dths of Gas Delivered to Others

(c)

 

 

Total

(b) + (c)

(d)

Operational Balancing Agreements

-

(20)

(20)


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Auxiliary Peaking Facilities
  1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system, such as underground storage projects, liquefied petroleum gas installations, gas liquefaction plants, oil gas sets, etc.
  2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted. For other facilities, report the rated maximum daily delivery capacities.
  3. For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a separate plant as contemplated by general instruction 12 of the Uniform System of Accounts.
Line No.
LocationOrNameOfFacility
Location of Facility
(a)
AuxiliaryPeakingFacilitiesTypeOfFacility
Type of Facility
(b)
AuxiliaryPeakingFacilitiesMaximumDailyDeliveryCapacityOfFacility
Maximum Daily Delivery Capacity of Facility Dth
(c)
AuxiliaryPeakingFacilitiesCostOfFacility
Cost of Facility (in dollars)
(d)
AuxiliaryPeakingFacilitiesIndicatorIfFacilityOperatedOnDayOfHighestTransmissionPeakDelivery
Was Facility Operated on Day of Highest Transmission Peak Delivery?
(e)
1
Mississippi Jackson Field
Underground Storage
303,000
29,708,956
(b)
True
2
Louisiana Bistineau Field
Underground Storage
870,000
118,366,917
(c)
True
3
Petal, Mississippi
Underground Storage
(a)
3,430,000
334,274,184
(d)
True
4
TOTAL Auxilliary Peaking Facilities
4,603,000
482,350,057


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: AuxiliaryPeakingFacilitiesMaximumDailyDeliveryCapacityOfFacility

Cavern

Maximum Daily Delivery Capacity of Facility - Dth

Was Facility Operated on Day of Highest Transmission Peak Delivery?

Petal #3

300,000

No

Petal #6

365,000

Yes

Petal #7

500,000

Yes

Petal #8

500,000

Yes

Petal #10

400,000

No

Petal #12A

600,000

Yes

Hattiesburg #1

365,000

Yes

Hattiesburg #3

400,000

Yes

 

3,430,000

(b) Concept: AuxiliaryPeakingFacilitiesIndicatorIfFacilityOperatedOnDayOfHighestTransmissionPeakDelivery
Original value: Y
(c) Concept: AuxiliaryPeakingFacilitiesIndicatorIfFacilityOperatedOnDayOfHighestTransmissionPeakDelivery
Original value: Y
(d) Concept: AuxiliaryPeakingFacilitiesIndicatorIfFacilityOperatedOnDayOfHighestTransmissionPeakDelivery
Original value: Y

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Gas Account - Natural Gas
  1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
  2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
  3. Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries.
  4. Enter in column (d) the respective quarter’s Dth as reported in the schedules indicated for the items of receipts and deliveries.
  5. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
  6. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose.
  7. Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline.
  8. Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate.
  9. Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales,transportation and compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities.
  10. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company;s total transportation figure. Add additional information as necessary to the footnotes.
Line No.
Item
(a)
Ref. Page No. of (FERC Form Nos. 2/2-A)
(b)
Total Amount of Dth Year to Date
(c)
Current Three Months Ended Amount of Dth Quarterly Only
(d)
1
NameOfSystem
Name of System
2
QuantityOfNaturalGasReceivedByUtilityAbstract
GAS RECEIVED
3
QuantityOfNaturalGasReceivedByUtilityGasPurchases
Gas Purchases (Accounts 800-805)
(a)
8,720,864
3,705,864
4
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForGathering
Gas of Others Received for Gathering (Account 489.1)
303
(b)
18,032,017
4,508,825
5
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForTransmission
Gas of Others Received for Transmission (Account 489.2)
305
1,095,934,370
281,234,527
6
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForDistribution
Gas of Others Received for Distribution (Account 489.3)
301
7
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForContractStorage
Gas of Others Received for Contract Storage (Account 489.4)
307
85,088,450
19,752,326
8
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForProductionExtractionProcessing
Gas of Others Received for Production/Extraction/Processing (Account 490 and 491)
9
QuantityOfNaturalGasReceivedByUtilityExchangedGasReceivedFromOthers
Exchanged Gas Received from Others (Account 806)
328
61,067,997
12,819,882
10
QuantityOfNaturalGasReceivedByUtilityGasReceivedAsImbalances
Gas Received as Imbalances (Account 806)
328
332,909,054
80,265,444
11
QuantityOfNaturalGasReceivedByUtilityReceiptsOfUtilitysGasTransportedByOthers
Receipts of Respondent's Gas Transported by Others (Account 858)
332
175,317,719
37,615,020
12
QuantityOfNaturalGasReceivedByUtilityOtherGasWithdrawnFromStorage
Other Gas Withdrawn from Storage (Explain)
(c)
2,776,990
2,176,837
13
QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsCompressorStationFuel
Gas Received from Shippers as Compressor Station Fuel
(d)
13,090,337
3,298,353
14
QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsLostAndUnaccountedFor
Gas Received from Shippers as Lost and Unaccounted for
15
QuantityOfNaturalGasReceivedByUtilityOther
Other Receipts (Specify) (footnote details)
(e)
208,083,038
58,694,552
15.1
QuantityOfNaturalGasReceivedByUtilityOther
Other Receipts (Specify) (footnote details)
16
QuantityOfNaturalGasReceivedByUtility
Total Receipts (Total of lines 3 thru 15)
2,001,020,836
504,071,630
17
QuantityOfNaturalGasDeliveredByUtilityAbstract
GAS DELIVERED
18
QuantityOfNaturalGasDeliveredByUtilityGasSales
Gas Sales (Accounts 480-484)
(f)
1,120,591
1,083,158
19
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasGatheredForOthers
Deliveries of Gas Gathered for Others (Account 489.1)
303
20
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasTransportedForOthers
Deliveries of Gas Transported for Others (Account 489.2)
305
(g)
1,113,261,794
285,397,538
21
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasDistributedForOthers
Deliveries of Gas Distributed for Others (Account 489.3)
301
22
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfContractStorageGas
Deliveries of Contract Storage Gas (Account 489.4)
307
82,109,817
22,921,182
23
QuantityOfNaturalGasDeliveredByUtilityGasOfOthersDeliveredForProductionExtractionProcessing
Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491)
24
QuantityOfNaturalGasDeliveredByUtilityExchangeGasDeliveredToOthers
Exchange Gas Delivered to Others (Account 806)
328
61,071,750
12,820,471
25
QuantityOfNaturalGasDeliveredByUtilityGasDeliveredAsImbalances
Gas Delivered as Imbalances (Account 806)
328
335,536,818
81,755,750
26
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasToOthersForTransportation
Deliveries of Gas to Others for Transportation (Account 858)
332
175,339,963
37,594,164
27
QuantityOfNaturalGasDeliveredByUtilityOtherGasDeliveredToStorage
Other Gas Delivered to Storage (Explain)
(h)
1,761,465
1,274,155
28
QuantityOfNaturalGasDeliveredByUtilityGasUsedForCompressorStationFuel
Gas Used for Compressor Station Fuel
509
16,241,005
4,248,398
29
GasUsedForOtherDeliveriesAndGasUsedForOtherOperations
Other Deliveries and Gas Used for Other Operations
(i)
214,340,871
56,562,325
29.1
GasUsedForOtherDeliveriesAndGasUsedForOtherOperations
Other Deliveries and Gas Used for Other Operations
30
QuantityOfNaturalGasDeliveredByUtility
Total Deliveries (Total of lines 18 thru 29)
2,000,784,074
503,657,141
31
GasLossesAndGasUnaccountedForGasAccountAbstract
GAS LOSSES AND GAS UNACCOUNTED FOR
32
GasAccountGasLossesAndGasUnaccountedForGasAccount
Gas Losses and Gas Unaccounted For
236,762
414,489
33
DeliveriesGasLossesAndUnaccountedForGasAccountAbstract
TOTALS
34
DeliveriesGasLossesAndUnaccountedForGasAccount
Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32)
2,001,020,836
504,071,630


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: QuantityOfNaturalGasReceivedByUtilityGasPurchases

 

YTD

QTD

Gas Purchase Base Gas

7,395,864

3,705,864

Gas Purchase Cash Pool

1,320,000

-

Gas Purchase Line Pack

5,000

-

Total

8,720,864

3,705,864

(b) Concept: QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForGathering

Total gathered volumes on Line 4 differ from total gathered volumes on page 309 due to fuel retainage on gathering of 18,173 dth.

(c) Concept: QuantityOfNaturalGasReceivedByUtilityOtherGasWithdrawnFromStorage

 

YTD

QTD

No-Notice Withdrawals

59,675,603

18,271,244

System Management

(56,898,613)

(16,094,407)

Total

2,776,990

2,176,837

(d) Concept: QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsCompressorStationFuel

 

YTD

QTD

Fuel Retained

13,923,401

3,543,701

Fuel to Others

(833,064)

(245,348)

Total

13,090,337

3,298,353

(e) Concept: QuantityOfNaturalGasReceivedByUtilityOther

 

YTD

QTD

Condensate

3,724

2,654

PAL

31,026,417

9,413,314

Parking Service - Petal

832,000

-

Line Pack

21,821,783

6,104,538

Storage Adjustments

1,128,021

774,845

Storage Reversals - Scheduled Injections

153,475,218

42,876,884

Other Storage Adj. (NNS Imbalance)

(604,125)

(477,683)

Total

208,083,038

58,694,552

(f) Concept: QuantityOfNaturalGasDeliveredByUtilityGasSales

 

YTD

QTD

Gas Sales for Net Fuel

43,091

5,658

Gas Sales for Base Gas

1,077,500

1,077,500

Total

1,120,591

1,083,158

 

 

 

 

 

 

 

 

 

(g) Concept: QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasTransportedForOthers

For the purpose of ACA Calculation, the throughput volume is 1,133,741,609 dth represented as follows:

 

 

YTD

QTD

Line 20

1,113,261,794

285,397,538

Physical Deliveries included in Line 7

19,386,815

-

Physical Deliveries included in Line 15

632,000

-

Storage Trades and Other

461,000

461,000

Total

1,133,741,609

285,858,538

(h) Concept: QuantityOfNaturalGasDeliveredByUtilityOtherGasDeliveredToStorage

 

YTD

QTD

No-Notice Injections

57,150,768

17,275,360

System Management

(55,389,303)

(16,001,205)

Total

1,761,465

1,274,155

(i) Concept: GasUsedForOtherDeliveriesAndGasUsedForOtherOperations

 

YTD

QTD

Condensate

38,665

48

PAL

13,769,667

2,185,159

Line Pack

22,154,161

6,145,754

Storage Adjustments

569,994

297,439

Storage Reversals - Scheduled Withdrawals

177,022,470

47,436,884

Gas Used for Operations

461,884

141,271

Other Storage Adj. (NNS Imbalance)

(75,970)

(44,230)

Total

214,340,871

56,562,325


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Shipper Supplied Gas for the Current Quarter
  1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the specific account(s) charged or credited.
  2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29. The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
  3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s) debited and credited in columns (m) and (n).
  4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
  5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
  6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
  7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
  8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
  9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
  10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Month 1
Amount Collected (Dollars) Volume (in Dth) Not Collected
Line No.
Item
(a)
Discounted rate Dth
(b)
Negotiated Rate Dth
(c)
Recourse Rate Dth
(d)
Total Dth
(e)
Discounted Rate, Amount
(f)
Negotiated Rate Amount
(g)
Recourse rate Amount
(h)
Total Amount
(i)
Waived Dth
(j)
Discounted Dth
(k)
Negotiated Dth
(l)
Total Dth
(m)
Account(s) Debited
(n)
Account(s) Credited
(o)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
321,785
286,271
484,966
1,093,022
972,112
864,826
1,465,082
3,302,020
(e)
7,552
7,552
5
Distribution
6
Storage
5,073
5,073
15,326
15,326
7
Total Shipper Supplied Gas
321,785
286,271
490,039
(a)
1,098,095
972,112
864,826
1,480,408
3,317,346
7,552
7,552
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
440,837
290,409
693,443
1,424,689
1,331,770
877,326
2,094,890
4,303,986
12
Distribution
13
Storage
14
Total gas used in compressors
440,837
290,409
693,443
1,424,689
1,331,770
877,326
2,094,890
(b)
4,303,986
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
17,424
11,494
28,477
57,395
52,638
34,723
86,029
173,390
19
Distribution
20
Storage
7,382
7,382
22,301
22,301
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
17,424
11,494
35,859
64,777
52,638
34,723
108,330
(c)
195,691
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
7,679
5,066
12,550
25,295
23,198
15,304
37,914
76,416
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
7,679
5,066
12,550
25,295
23,198
15,304
37,914
(d)
76,416
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
128,797
10,566
224,404
363,767
389,098
31,919
677,923
1,098,940
35
Distribution
36
Storage
2,309
2,309
6,975
6,975
37
Total Net Excess Or (Deficiency)
128,797
10,566
226,713
366,076
389,098
31,919
684,898
1,105,915
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
5,658
5,658
40
Gas used to meet imbalances
41
Gas added to system gas
128,797
10,566
226,713
366,076
389,098
31,919
684,898
1,105,915
42
Gas returned to shippers
43.1
43.2
43.3
43.4
43.5
43.6
43.7
43.8
51
Total Disposition Of Excess Gas
128,797
16,224
226,713
371,734
389,098
31,919
684,898
1,105,915
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55.1
55.2
55.3
55.4
55.5
55.6
55.7
55.8
55.9
55.10
65
Total Gas Acquired To Meet Deficiency

SEPARATION OF FORWARDHAUL AND BACKHAUL THROUGHPUT
Line No.
Item
(a)
Quarter
Dth (b)
66
Forwardhaul Volume in Dths for the Quarter
384,140,174
67
Backhaul Volume in Dths for the Quarter
68
TOTAL (Lines 66 and 67)
(f)
384,140,174


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
FOOTNOTE DATA

(a) Concept: ShipperSuppliedGas

Gas is valued at current market prices using NYMEX settlement prices.

(b) Concept: AmountCollectedGasUsedInCompressorStations

Allocated total gas used in compressors into discounted, negotiated and recourse based on gross receipts for each contract.

(c) Concept: AmountCollectedGasUsedForOtherDeliveriesAndGasUsedForOtherOperations

Allocated total gas used for other deliveries into discounted, negotiated and recourse based on gross receipts for each contract.

(d) Concept: AmountCollectedGasLostAndUnaccountedFor

Allocated total gas lost and unaccounted for into deliveries into discounted, negotiated and recourse based on gross receipts for each contract.

(e) Concept: VolumeNotCollectedShipperSuppliedGasTransmission

This amount represents a calculation of fuel over collected on contracts due to negotiated fuel rates that are greater than max tariff fuel rates.

(f) Concept: TotalVolumeOfThroughput

Line 68

QTD

YTD

Pg 520 ACA Throughput

285,858,538

1,133,741,609

Lease for others

98,281,636

373,755,815

 

384,140,174

1,507,497,424


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Shipper Supplied Gas for the Current Quarter
  1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the specific account(s) charged or credited.
  2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29. The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
  3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s) debited and credited in columns (m) and (n).
  4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
  5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
  6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
  7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
  8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
  9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
  10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Month 2
Amount Collected (Dollars) Volume (in Dth) Not Collected
Line No.
Item
(a)
Discounted rate Dth
(b)
Negotiated Rate Dth
(c)
Recourse Rate Dth
(d)
Total Dth
(e)
Discounted Rate, Amount
(f)
Negotiated Rate Amount
(g)
Recourse rate Amount
(h)
Total Amount
(i)
Waived Dth
(j)
Discounted Dth
(k)
Negotiated Dth
(l)
Total Dth
(m)
Account(s) Debited
(n)
Account(s) Credited
(o)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
279,481
245,065
538,850
1,063,396
890,147
780,531
1,716,238
3,386,916
11,594
11,594
5
Distribution
6
Storage
2,720
2,720
8,663
8,663
7
Total Shipper Supplied Gas
279,481
245,065
541,570
1,066,116
890,147
780,531
1,724,901
3,395,579
11,594
11,594
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
380,284
267,507
746,749
1,394,540
1,211,204
852,006
2,378,396
4,441,606
12
Distribution
13
Storage
14
Total gas used in compressors
380,284
267,507
746,749
1,394,540
1,211,204
852,006
2,378,396
4,441,606
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
8,836
5,862
17,281
31,979
28,143
18,670
55,040
101,853
19
Distribution
20
Storage
5,649
5,649
17,992
17,992
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
8,836
5,862
22,930
37,628
28,143
18,670
73,032
119,845
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
80,263
53,247
156,970
290,480
255,638
169,589
499,949
925,176
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
80,263
53,247
156,970
290,480
255,638
169,589
499,949
925,176
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
189,902
81,551
382,150
653,603
604,838
259,734
1,217,147
2,081,719
35
Distribution
36
Storage
2,929
2,929
9,329
9,329
37
Total Net Excess Or (Deficiency)
189,902
81,551
385,079
656,532
604,838
259,734
1,226,476
2,091,048
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
189,902
81,551
385,079
656,532
604,838
259,734
1,226,476
2,091,048
42
Gas returned to shippers
43.1
43.2
43.3
43.4
43.5
43.6
43.7
43.8
51
Total Disposition Of Excess Gas
189,902
81,551
385,079
656,532
604,838
259,734
1,226,476
2,091,048
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55.1
55.2
55.3
55.4
55.5
55.6
55.7
55.8
55.9
55.10
65
Total Gas Acquired To Meet Deficiency


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
Shipper Supplied Gas for the Current Quarter
  1. Report monthly (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accounting recognition given to such disposition and the specific account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accounting recognition given to the gas used to meet the deficiency, including the accounting basis of the gas and the specific account(s) charged or credited.
  2. On lines 7, 14, 22 and 30 report only the dekatherms of gas provided by shippers under tariff terms and conditions for gathering , production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dekatherms must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 24-29. The dekatherms must be reported in column (d) unless the company has discounted or negotiated rates which should be reported in columns (b) and (c).
  3. On lines 7, 14, 22 and 30 report only the dollar amounts of gas provided by shippers under tariff terms and conditions for gathering, production/ extraction/processing, transmission, distribution and storage service and the use of that gas for compressor fuel, other operational purposes and lost and unaccounted for. The dollar amounts must be broken out by functional categories on Lines 2-6, 9-13, 16-21 and 23-29. The dollar amounts must be reported in column (h) unless the company has discounted or negotiated rates which should be reported in columns (f) and (g). The accounting should disclose the account(s) debited and credited in columns (m) and (n).
  4. Indicate in a footnote the basis for valuing the gas reported in Columns (f), (g) and (h).
  5. Report in columns (j), (k) and (l) the amount of fuel waived, discounted or reduced as part of a negotiated rate agreement.
  6. On lines 32-37 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas broken out by functional category and whether recourse rate, discounted or negotiated rate.
  7. On lines 39 through 51 report the dekatherms, the dollar amount and the account(s) credited in Column (o) for the dispositions of gas listed in column (a).
  8. On lines 53 through 65 report the dekatherms, the dollar amount and the account(s) debited in Column (n) for the sources of gas reported in column (a).
  9. On lines 66 and 67, report forwardhaul and backhaul volume in Dths of throughput.
  10. Where appropriate, provide a full explanation of the allocation process used in reported numbers in a footnote.
Month 3
Amount Collected (Dollars) Volume (in Dth) Not Collected
Line No.
Item
(a)
Discounted rate Dth
(b)
Negotiated Rate Dth
(c)
Recourse Rate Dth
(d)
Total Dth
(e)
Discounted Rate, Amount
(f)
Negotiated Rate Amount
(g)
Recourse rate Amount
(h)
Total Amount
(i)
Waived Dth
(j)
Discounted Dth
(k)
Negotiated Dth
(l)
Total Dth
(m)
Account(s) Debited
(n)
Account(s) Credited
(o)
1
SHIPPER SUPPLIED GAS (LINES 13 AND 14 , PAGE 520)
2
Gathering
3
Production/Extraction/Processing
4
Transmission
325,459
250,521
549,270
1,125,250
1,534,541
1,181,206
2,589,806
5,305,553
12,608
12,608
5
Distribution
6
Storage
8,892
8,892
41,926
41,926
7
Total Shipper Supplied Gas
325,459
250,521
558,162
1,134,142
1,534,541
1,181,206
2,631,732
5,347,479
12,608
12,608
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
420,487
258,493
750,189
1,429,169
1,982,595
1,218,796
3,537,141
6,738,532
12
Distribution
13
Storage
14
Total gas used in compressors
420,487
258,493
750,189
1,429,169
1,982,595
1,218,796
3,537,141
6,738,532
15
LESS GAS USED FOR OTHER DELIVERIES AND GAS USED FOR OTHER OPERATIONS (LINE 29, PAGE 520) (Footnote)
16
Gathering
17
Production/Extraction/Processing
18
Transmission
8,592
5,347
15,913
29,852
40,511
25,216
75,030
140,757
19
Distribution
20
Storage
6,408
6,408
30,214
30,214
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
8,592
5,347
22,321
36,260
40,511
25,216
105,244
170,971
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
42,972
26,745
79,587
149,304
202,613
126,103
375,253
703,969
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
42,972
26,745
79,587
149,304
202,613
126,103
375,253
703,969
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
146,592
40,064
296,419
483,075
691,178
188,909
1,397,618
2,277,705
35
Distribution
36
Storage
2,484
2,484
11,712
11,712
37
Total Net Excess Or (Deficiency)
146,592
40,064
293,935
480,591
691,178
188,909
1,385,906
2,265,993
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
146,592
40,064
293,935
480,591
691,178
188,909
1,385,906
2,265,993
42
Gas returned to shippers
43.1
43.2
43.3
43.4
43.5
43.6
43.7
43.8
51
Total Disposition Of Excess Gas
146,592
40,064
293,935
480,591
691,178
188,909
1,385,906
2,265,993
52
GAS ACQUIRED TO MEET DEFICIENCY:
53
System gas
54
Purchased gas
55.1
55.2
55.3
55.4
55.5
55.6
55.7
55.8
55.9
55.10
65
Total Gas Acquired To Meet Deficiency


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

04/17/2019
Year/Period of Report:

End of:
2018
/
Q4
System Maps
  1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production, gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason, reference should be made in the space below to the year's annual report with which the maps were furnished.
  2. Indicate the following information on the maps: (a) Transmission lines. (b) Incremental facilities. (c) Location of gathering areas. (d) Location of zones and rate areas. (e) Location of storage fields. (f) Location of natural gas fields. (g) Location of compressor stations. (h) Normal direction of gas flow (indicated by arrows). (i) Size of pipe. (j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc. (k) Principal communities receiving service through the respondent's pipeline.
  3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
  4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the maps to a size not larger then this report. Bind the maps to the report.

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