5667587165701682654111,1823357FSS1FSS-B2FSS-PC0005915ISS4111,25403ISS-P45AVS5PKS67684981010111212251552916O69276647 C000591 0-1 2018-09-30 C000591 2018-07-01 2018-07-31 C000591 ferc:CreditedMember 2018-09-01 2018-09-30 C000591 0-16 2018-01-01 2018-09-30 C000591 0-5 2018-01-01 2018-09-30 C000591 ferc:RecourseRateMember 2018-08-01 2018-08-31 C000591 0-11 2018-01-01 2018-09-30 C000591 ferc:DebitedMember 2018-09-01 2018-09-30 C000591 0-9 2018-07-01 2018-07-31 C000591 ferc:RecourseRateMember 2018-07-01 2018-07-31 C000591 0 2018-01-01 2018-09-30 C000591 0-65 2018-01-01 2018-09-30 C000591 0-6 2018-09-01 2018-09-30 C000591 0-66 2018-01-01 2018-09-30 C000591 0-5 2018-09-30 C000591 0-6 2018-01-01 2018-09-30 C000591 0-2 2018-06-30 C000591 0-5 2018-01-01 2018-09-30 C000591 ferc:IntangiblePlantMember ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 0-6 2018-08-01 2018-08-31 C000591 ferc:DiscountedRateMember 2018-09-01 2018-09-30 C000591 0-12 2018-01-01 2018-09-30 C000591 2017-01-01 2017-09-30 C000591 0-8 2018-09-01 2018-09-30 C000591 0-70 2018-01-01 2018-09-30 C000591 0-3 2018-09-01 2018-09-30 C000591 0-1 2018-06-30 C000591 ferc:CreditedMember 2018-08-01 2018-08-31 C000591 0-67 2018-09-01 2018-09-30 C000591 0-68 2018-01-01 2018-09-30 C000591 2018-07-01 2018-09-30 C000591 0-5 2017-01-01 2017-09-30 C000591 2018-08-01 2018-08-31 C000591 2018-09-01 2018-09-30 C000591 0-11 2018-09-01 2018-09-30 C000591 0-11 2018-08-01 2018-08-31 C000591 ferc:DebitedMember 2018-08-01 2018-08-31 C000591 0-7 2018-08-01 2018-08-31 C000591 2018-09-30 C000591 ferc:DebitedMember 2018-07-01 2018-07-31 C000591 ferc:RecourseRateMember 2018-09-01 2018-09-30 C000591 0-4 2018-07-01 2018-07-31 C000591 0-7 2018-07-01 2018-07-31 C000591 0-71 2018-08-01 2018-08-31 C000591 0-6 2018-07-01 2018-07-31 C000591 ferc:TransmissionPlantMember ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 0-2 2018-01-01 2018-09-30 C000591 0-5 2018-07-01 2018-07-31 C000591 0-7 2018-09-01 2018-09-30 C000591 0-5 2018-09-30 C000591 0-70 2018-09-01 2018-09-30 C000591 0-4 2018-08-01 2018-08-31 C000591 0-65 2018-07-01 2018-07-31 C000591 ferc:NegotiatedRateMember 2018-09-01 2018-09-30 C000591 0-5 2018-07-01 2018-09-30 C000591 0-5 2018-01-01 2018-09-30 C000591 0-6 2017-01-01 2017-09-30 C000591 0-1 2018-07-01 2018-09-30 C000591 ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 0-27 2018-01-01 2018-09-30 C000591 2018-06-30 C000591 0-7 2018-07-01 2018-09-30 C000591 ferc:UndergroundGasStoragePlantMember ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 0-5 2018-06-30 C000591 0-7 2018-01-01 2018-09-30 C000591 0-8 2018-07-01 2018-07-31 C000591 2017-07-01 2017-09-30 C000591 0-3 2018-09-30 C000591 ferc:GasUtilityMember 2018-09-30 C000591 0-3 2018-08-01 2018-08-31 C000591 ferc:DiscountedRateMember 2018-08-01 2018-08-31 C000591 0-66 2018-08-01 2018-08-31 C000591 0-12 2018-09-01 2018-09-30 C000591 0-4 2018-09-01 2018-09-30 C000591 0-67 2018-07-01 2018-07-31 C000591 ferc:CreditedMember 2018-07-01 2018-07-31 C000591 0-68 2018-07-01 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2018-01-01 2018-09-30 C000591 0-5 2018-09-01 2018-09-30 C000591 ferc:DiscountedRateMember 2018-07-01 2018-07-31 C000591 0-7 2018-06-30 C000591 ferc:GeneralPlantMember ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 ferc:ProductionAndGatheringPlantMember ferc:GasUtilityMember 2018-01-01 2018-09-30 C000591 2018-01-01 2018-09-30 C000591 0-67 2018-08-01 2018-08-31 ferc:dth pure 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
/
Q3


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.
2/3-Q

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
/
Q3
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, CAO & Controller
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)

11/28/2018
QUARTERLY 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, CAO & Controller
13 Signature

/s/ Steven A. Barkauskas
14 Date Signed

11/28/2018
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:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
ScheduleImportantChangesDuringTheQuarterYearAbstract Important Changes During the Year 108
12-96
2
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
3
ScheduleStatementOfIncomeAbstract Statement of Income for the Year 114
REV 06-04
4
ScheduleStatementOfAccumulatedOtherComprehensiveIncomeAndHedgingActivitiesAbstract Statement of Accumulated Comprehensive Income and Hedging Activities 117
NEW 06-02
5
ScheduleStatementOfRetainedEarningsAbstract Statement of Retained Earnings for the Year 118
REV 06-04
6
ScheduleStatementOfCashFlowsAbstract Statement of Cash Flows 120
REV 06-04
7
ScheduleNotesToFinancialStatementsAbstract Notes to Financial Statements 122.1
REV 12-07
BalanceSheetSupportingSchedulesAbstract BALANCE SHEET SUPPORTING SCHEDULES
8
ScheduleSummaryOfUtilityPlantAndAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200
12-96
9
ScheduleGasPlantInServiceAndAccumulatedProvisionForDepreciationByFunctionAbstract Gas Plant in Service and Accumulated Provision for Depreciation by Function 210
NEW 06-04
10
ScheduleOtherRegulatoryAssetsAbstract Other Regulatory Assets 232
REV 12-07
11
ScheduleOtherRegulatoryLiabilitiesAbstract Other Regulatory Liabilities 278
REV 12-07
AccessoryElectricEquipmentNuclearProductionAbstract INCOME ACCOUNT SUPPORTING SCHEDULES
12
ScheduleMonthlyQuantityRevenueDataByRateScheduleAbstract Monthly Quantity & Revenue Data 299
NEW 12-08
13
ScheduleNaturalGasCompanyGasRevenuesAndDekathermsAbstract Natural Gas Company- Gas Revenues and Dekatherms 309
NEW 12-97
14
ScheduleGasProductionAndOtherGasSupplyExpensesAbstract Gas Production and Other Gas Supply Expenses 310
NEW 06-04
15
ScheduleNaturalGasStorageTerminalingProcessingServicesAbstract Natural Gas Storage, Terminaling, Processing Services 311
NEW 06-04
16
ScheduleGasCustomerAccountsServiceSalesAdministrativeAndGeneralExpensesAbstract Gas Customer Accounts, Service, Sales, Administrative and General Expenses 312
NEW 06-04
17
ScheduleDepreciationDepletionAndAmortization2QAbstract Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405) (Except Amort of Acqusition Adjustments) 339
NEW 06-04
StatisticalDataAbstract GAS PLANT STATISTICAL DATA
18
ScheduleGasAccountNaturalGasAbstract Gas Account - Natural Gas 520
REV 01-11
19
ScheduleShipperSuppliedGasForTheCurrentQuarterAbstract Shipper Supplied Gas for the Current Quarter 521
REVISED 02-11


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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 1-13: None



Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
5,159,365,484
4,824,047,159
3
ConstructionWorkInProgress
Construction Work in Progress (107)
200-201
183,003,169
328,666,666
4
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 2 and 3)
200-201
5,342,368,653
5,152,713,825
5
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
1,842,061,341
1,773,723,024
6
UtilityPlantNet
Net Utility Plant (Total of line 4 less 5)
3,500,307,312
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)
3,500,307,312
3,378,990,801
11
OtherGasPlantAdjustments
Utility Plant Adjustments (116)
122
12
GasStoredBaseGas
Gas Stored-Base Gas (117.1)
220
88,237,888
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
377,835
83,051
15
GasOwedToSystemGas
Gas Owed to System Gas (117.4)
220
6,346,300
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)
567,596
296,695
33
SpecialDeposits
Special Deposits (132-134)
399,203
362,584
34
WorkingFunds
Working Funds (135)
35
TemporaryCashInvestments
Temporary Cash Investments (136)
222-223
36
NotesReceivable
Notes Receivable (141)
241,370
541,443
37
CustomerAccountsReceivable
Customer Accounts Receivable (142)
30,031,912
42,681,421
38
OtherAccountsReceivable
Other Accounts Receivable (143)
4,526,579
6,899,810
39
AccumulatedProvisionForUncollectibleAccountsCredit
(Less) Accum. Provision for Uncollectible Accounts - Credit (144)
119,702
1,725
40
NotesReceivableFromAssociatedCompanies
Notes Receivable from Associated Companies (145)
41
AccountsReceivableFromAssociatedCompanies
Accounts Receivable from Associated Companies (146)
7,188,860
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)
4,376,457
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
16,633,315
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)
4,811,157
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)
68,656,747
73,878,058
65
DeferredDebitsAbstract
DEFERRED DEBITS
66
UnamortizedDebtExpense
Unamortized Debt Expense (181)
309,502
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
80,247,993
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)
4,213
5,378
73
TemporaryFacilities
Temporary Facilities (185)
74
MiscellaneousDeferredDebits
Miscellaneous Deferred Debits (186)
233
2,318,592
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
5,990,318
10,178,835
79
UnrecoveredPurchasedGasCosts
Unrecovered Purchased Gas Costs (191)
80
DeferredDebits
TOTAL Deferred Debits (Total of lines 66 thru 79)
88,870,618
102,736,943
81
AssetsAndOtherDebits
TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)
3,768,124,526
3,661,003,033


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
1,187,507,980
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
712,802,473
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
1,548,714
1,835,781
15
ProprietaryCapital
TOTAL Proprietary Capital (Total of lines 2 thru 14)
2,278,597,253
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
270,000,000
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
1,119,150
1,346,175
23
CurrentPortionOfLongTermDebt
(Less) Current Portion of Long-Term Debt
24
LongTermDebt
TOTAL Long-Term Debt (Total of lines 17 thru 23)
568,880,850
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)
32,682,431
25,737,983
35
OtherNoncurrentLiabilities
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
32,682,431
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)
44,068,961
48,665,194
40
NotesPayableToAssociatedCompanies
Notes Payable to Associated Companies (233)
273,556,409
389,863,376
41
AccountsPayableToAssociatedCompanies
Accounts Payable to Associated Companies (234)
3,387,086
3,087,152
42
CustomerDeposits
Customer Deposits (235)
43
TaxesAccrued
Taxes Accrued (236)
262-263
39,300,871
31,128,071
44
InterestAccrued
Interest Accrued (237)
4,474,792
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
36,001,586
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)
400,789,705
527,559,327
56
DeferredCreditsAbstract
DEFERRED CREDITS
57
CustomerAdvancesForConstruction
Customer Advances for Construction (252)
3,123,625
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
23,665,412
13,480,133
61
OtherRegulatoryLiabilities
Other Regulatory Liabilities (254)
278
168,190,749
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)
185,522,576
348,483,881
65
AccumulatedDeferredIncomeTaxesOther
Accumulated Deferred Income Taxes - Other (283)
106,671,925
15,939,882
66
DeferredCredits
TOTAL Deferred Credits (Total of lines 57 thru 65)
487,174,287
553,538,045
67
LiabilitiesAndOtherCredits
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)
3,768,124,526
3,661,003,033


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
335,530,814
377,724,473
103,601,881
118,030,810
335,530,814
377,724,473
3
OperatingExpensesAbstract
Operating Expenses
4
OperationExpense
Operation Expenses (401)
317-325
111,422,830
99,749,133
37,601,548
33,520,137
111,422,830
99,749,133
5
MaintenanceExpense
Maintenance Expenses (402)
317-325
21,113,536
18,807,720
6,535,877
7,700,266
21,113,536
18,807,720
6
DepreciationExpense
Depreciation Expense (403)
336-338
84,359,730
75,335,874
28,563,676
24,689,435
84,359,730
75,335,874
7
DepreciationExpenseForAssetRetirementCosts
Depreciation Expense for Asset Retirement Costs (403.1)
336-338
483,528
412,266
80,632
340,393
483,528
412,266
8
AmortizationAndDepletionOfUtilityPlant
Amort. & Depl. of Utility Plant (404-405)
336-338
3,387
3,387
1,129
1,129
3,387
3,387
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)
25,512,914
532,599
8,708,248
1,590,247
25,512,914
532,599
13
RegulatoryCredits
(Less) Regulatory Credits (407.4)
32,189,001
11,486,212
32,189,001
14
TaxesOtherThanIncomeTaxesUtilityOperatingIncome
Taxes Other Than Income Taxes (408.1)
262-263
36,145,834
36,276,867
11,649,084
11,787,951
36,145,834
36,276,867
15
IncomeTaxesUtilityOperatingIncome
Income Taxes-Federal (409.1)
262-263
7,135,792
6,731,003
4,526,051
1,561,269
7,135,792
6,731,003
16
IncomeTaxesUtilityOperatingIncomeOther
Income Taxes-Other (409.1)
262-263
2,165,722
1,291,402
1,420,722
374,689
2,165,722
1,291,402
17
ProvisionsForDeferredIncomeTaxesUtilityOperatingIncome
Provision of Deferred Income Taxes (410.1)
234-235
32,411,637
49,534,804
19,301,339
18,976,376
32,411,637
49,534,804
18
ProvisionForDeferredIncomeTaxesCreditUtilityOperatingIncome
(Less) Provision for Deferred Income Taxes-Credit (411.1)
234-235
14,172,102
4,978,206
12,371,814
3,403,801
14,172,102
4,978,206
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)
635,908
549,151
264,603
183,576
635,908
549,151
25
UtilityOperatingExpenses
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)
256,176,770
284,246,000
82,901,337
94,141,173
256,176,770
284,246,000
26
NetUtilityOperatingIncome
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to line 27)
79,354,044
93,478,473
20,700,544
23,889,637
79,354,044
93,478,473
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)
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)
52,848
213,444
12,685
31,593
38
AllowanceForOtherFundsUsedDuringConstruction
Allowance for Other Funds Used During Construction (419.1)
10,715,304
19,160,845
3,098,630
8,924,136
39
MiscellaneousNonoperatingIncome
Miscellaneous Nonoperating Income (421)
437,285
1,880,938
187,165
1,499,990
40
GainOnDispositionOfProperty
Gain on Disposition of Property (421.1)
41
OtherIncome
TOTAL Other Income (Total of lines 31 thru 40)
11,205,437
21,255,227
3,298,480
10,455,719
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
178,908
196,289
81,251
73,320
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)
20,768
17,341
6,923
5,780
49
OtherDeductions
Other Deductions (426.5)
120
50
OtherIncomeDeductions
TOTAL Other Income Deductions (Total of lines 43 thru 49)
340
265,837
213,750
88,174
79,100
51
TaxesApplicableToOtherIncomeAndDeductionsAbstract
Taxes Applic. to Other Income and Deductions
52
TaxesOtherThanIncomeTaxesOtherIncomeAndDeductions
Taxes Other Than Income Taxes (408.2)
262-263
53
IncomeTaxesFederal
Income Taxes-Federal (409.2)
262-263
566
419,554
29,616
54,561
54
IncomeTaxesOther
Income Taxes-Other (409.2)
262-263
474
80,180
9,417
3,539
55
ProvisionForDeferredIncomeTaxesOtherIncomeAndDeductions
Provision for Deferred Income Taxes (410.2)
234-235
1,241,577
513,209
56
ProvisionForDeferredIncomeTaxesCreditOtherIncomeAndDeductions
(Less) Provision for Deferred Income Taxes-Credit (411.2)
234-235
208
208
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)
92
741,635
39,033
571,101
60
NetOtherIncomeAndDeductions
Net Other Income and Deductions (Total of lines 41, 50, 59)
10,939,692
20,299,842
3,171,273
9,805,518
61
InterestChargesAbstract
INTEREST CHARGES
62
InterestOnLongTermDebt
Interest on Long-Term Debt (427)
14,691,715
20,853,640
5,806,022
5,498,184
63
AmortizationOfDebtDiscountAndExpense
Amortization of Debt Disc. and Expense (428)
258-259
288,954
459,174
96,318
131,072
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
8,077,433
1,291,029
2,215,911
1,291,029
68
OtherInterestExpense
Other Interest Expense (431)
340
31,248
136,430
10,905
6,532
69
AllowanceForBorrowedFundsUsedDuringConstructionCredit
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
1,077,203
2,502,185
216,537
1,149,410
70
NetInterestCharges
Net Interest Charges (Total of lines 62 thru 69)
22,012,147
20,238,088
7,890,809
5,777,407
71
IncomeBeforeExtraordinaryItems
Income Before Extraordinary Items (Total of lines 27, 60 and 70)
68,281,589
93,540,227
15,981,008
27,917,748
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)
68,281,589
93,540,227
15,981,008
27,917,748


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
320,364
320,364
3
Preceding Quarter/Year to Date Changes in Fair Value
4
Total (lines 2 and 3)
320,364
320,364
93,540,227
93,860,591
5
Balance of Account 219 at End of Preceding Quarter/Year
1,938,982
1,938,982
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
287,067
287,067
8
Current Quarter/Year to Date Changes in Fair Value
9
Total (lines 7 and 8)
287,067
287,067
68,281,589
68,568,656
10
Balance of Account 219 at End of Current Quarter/Year
1,548,714
1,548,714


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:


End of:
2018
/
Q3
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
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)
68,281,589
93,540,227
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)
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)
712,802,473
616,367,546
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)
712,802,473
616,367,546
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:

11/28/2018
Year/Period of Report:


End of:
2018
/
Q3
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)
68,281,589
93,540,227
3
NoncashChargesCreditsToIncomeAbstract
Noncash Charges (Credits) to Income:
4
DepreciationAndDepletion
Depreciation and Depletion
84,843,258
75,748,140
5
NoncashAdjustmentsToCashFlowsFromOperatingActivities
Amortization of (Specify) (footnote details)
5.1
NoncashAdjustmentsToCashFlowsFromOperatingActivitiesDescription
Amortization of (Specify) (footnote details)
(a)
292,341
462,561
6
DeferredIncomeTaxesNet
Deferred Income Taxes (Net)
18,239,535
45,797,967
7
InvestmentTaxCreditAdjustmentsNet
Investment Tax Credit Adjustments (Net)
8
NetIncreaseDecreaseInReceivablesOperatingActivities
Net (Increase) Decrease in Receivables
(b)
15,644,296
(l)
8,982,463
9
NetIncreaseDecreaseInInventoryOperatingActivities
Net (Increase) Decrease in Inventory
(c)
459,272
(m)
29,447
10
NetIncreaseDecreaseInAllowancesInventoryOperatingActivities
Net (Increase) Decrease in Allowances Inventory
11
NetIncreaseDecreaseInPayablesAndAccruedExpensesOperatingActivities
Net Increase (Decrease) in Payables and Accrued Expenses
1,137,486
9,109,672
12
NetIncreaseDecreaseInOtherRegulatoryAssetsOperatingActivities
Net (Increase) Decrease in Other Regulatory Assets
13
NetIncreaseDecreaseInOtherRegulatoryLiabilitiesOperatingActivities
Net Increase (Decrease) in Other Regulatory Liabilities
1,350,291
950,400
14
AllowanceForOtherFundsUsedDuringConstructionOperatingActivities
(Less) Allowance for Other Funds Used During Construction
10,715,304
19,160,845
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)
3,827,641
5,381,756
18
NetCashProvidedByUsedInOperatingActivities
Net Cash Provided by (Used in) Operating Activities (Total of Lines 2 thru 16)
174,786,579
191,858,932
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)
239,397,860
(n)
349,627,821
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)
10,715,304
(o)
19,160,845
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)
228,682,556
(p)
330,466,976
30
AcquisitionOfOtherNoncurrentAssets
Acquisition of Other Noncurrent Assets (d)
31
ProceedsFromDisposalOfNoncurrentAssets
Proceeds from Disposal of Noncurrent Assets (d)
764,919
103,365
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)
227,917,637
293,800,605
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)
525,000,000
56.2
DescriptionForOtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities
Other (footnote details):
(i)
116,598,041
376,791,240
57
NetIncreaseInShortTermDebt
Net Increase in Short-term Debt (c)
59
CashProvidedByOutsideSources
Cash Provided by Outside Sources (Total of lines 53 thru 58)
408,401,959
376,791,240
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)
355,000,000
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)
53,401,959
101,791,240
73
NetIncreaseDecreaseInCashAndCashEquivalentsAbstract
Net Increase (Decrease) in Cash and Cash Equivalents
74
NetIncreaseDecreaseInCashAndCashEquivalents
(Total of line 18, 49 and 71)
270,901
150,433
76
CashAndCashEquivalents
Cash and Cash Equivalents at Beginning of Period
296,695
373,171
78
CashAndCashEquivalents
Cash and Cash Equivalents at End of Period
567,596
222,738


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:


End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: NoncashAdjustmentsToCashFlowsFromOperatingActivities

Amortization of:

2018

 

2017

 

 

 

 

Debt discount and expense

$ 288,954

 

$ 459,174

Underground storage land and land rights

3,387

 

3,387

 

$ 292,341

 

$ 462,561

(b) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: 15644296
(c) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: -459272
(d) Concept: OtherAdjustmentsToCashFlowsFromOperatingActivities

Detail of Other:

2018

 

2017

 

 

 

 

Retirements

$ (2,441,080)

 

$ (3,486,587)

Gas stored underground

(296,305)

 

(58,847)

Prepayments

(6,699,235)

 

(1,418,847)

Deferred rent accrual

(647,221)

 

(74,136)

Accrued employee benefits

3,065,436

 

2,844,970

Gain from disposititon of utility plant

(249,917)

 

 

Asset retirement obligation

1,724,405

 

85,168

Note receivable

98,351

 

381,486

Environmental reserve

(165,545)

 

614,243

Unearned revenue

1,159,854

 

(4,430,003)

Other

623,616

 

160,797

 

$ (3,827,641)

 

$ (5,381,756)

(e) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -239397860
(f) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -10715304
(g) Concept: CashOutflowsForPlant
Original value: -228682556
(h) Concept: OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities

Proceeds from revolving credit facility

(i) Concept: OtherAdjustmentsByOutsideSourcesToCashFlowsFromFinancingActivities

 

2018

 

2017

Notes Payable to Associated Companies

$ (116,598,041)

 

$ 376,791,240

(j) Concept: OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities
Original value: -355000000
(k) Concept: OtherRetirementsOfBalancesImpactingCashFlowsFromFinancingActivities

Payment from revolving credit facility

(l) Concept: NetIncreaseDecreaseInReceivablesOperatingActivities
Original value: 8982463
(m) Concept: NetIncreaseDecreaseInInventoryOperatingActivities
Original value: 29447
(n) Concept: GrossAdditionsToUtilityPlantLessNuclearFuelInvestingActivities
Original value: -349627821
(o) Concept: AllowanceForOtherFundsUsedDuringConstructionInvestingActivities
Original value: -19160845
(p) Concept: CashOutflowsForPlant
Original value: -330466976
(q) Concept: InvestmentsInAndAdvancesToAssociatedAndSubsidiaryCompanies
Original value: 36563006
(r) Concept: PaymentsForRetirementOfLongTermDebtFinancingActivities
Original value: -275000000

Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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 which was publicly-traded prior to July 18, 2018. As of July 17, 2018, Boardwalk Pipelines Holding Corp. (BPHC), a wholly-owned subsidiary of Loews Corporation (Loews), and, with Boardwalk GP, LP (Boardwalk GP), an indirect wholly-owned subsidiary of BPHC, owned the majority of the equity interests of Boardwalk Pipeline Partners, including limited partnership units and Boardwalk Pipeline Partners’ 2% general partner interest and all its incentive distribution rights. Boardwalk GP purchased Boardwalk Pipeline Partners’ outstanding common units not already owned by Boardwalk GP or its affiliates on July 18, 2018, for an aggregate purchase price of $1.5 billion. As a result of this transaction, on July 18, 2018, Boardwalk Pipeline Partners became an indirect and direct wholly-owned subsidiary of BPHC and voluntarily withdrew its common units from trading on the New York Stock Exchange. As of September 30, 2018, BPHC owned directly or indirectly, 100% of the Boardwalk Pipeline Partners’ capital.

 

Basis of Presentation

 

The accompanying unaudited interim 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 and 2011; (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 and recently enacted FERC Policy, which were 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 (AFUDC) rather than capitalized interest as allowed under GAAP.

 

In the opinion of management, the accompanying unaudited interim financial statements reflect all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial position as of September 30, 2018, and December 31, 2017, and the results of operations and comprehensive income for the three and nine months ended September 30, 2018 and 2017, and changes in cash flows and retained earnings for the nine months ended September 30, 2018 and 2017. Reference is made to the Notes to Financial Statements in the 2017 Annual Report on Form 2 (2017 Form 2), which should be read in conjunction with these unaudited condensed financial statements. The accounting policies described in Note 2 to Gulf South’s Notes to Financial Statements included in the 2017 Form 2 are the same used in preparing these unaudited interim financial statements, except for the changes described in Note 2 below.

 

Net income for interim periods may not necessarily be indicative of results for the full year. Subsequent events have been evaluated through November 28, 2018, the date these financial statements were available to be issued.

 

 

Note 2: Accounting Policies

 

Accounting Pronouncements Adopted in 2018 - Revenue Recognition

 

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers, which was codified in Accounting Standards Codification (ASC) Topic 606 (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 partners’ capital of $6.4 million 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 liabilities of $6.4 million. Gulf South elected to apply ASC 606 to contracts with customers, and applicable amendments, which were not completed prior to the implementation date.

 

 

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 parking and lending (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 services 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 has been authorized to charge market-based rates for some of its natural gas storage capacity pursuant to authority granted by the FERC. Certain revenues that Gulf South collects may be subject to possible refund 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 customers can reserve a specific amount of pipeline capacity at specified receipt and delivery points on the Gulf South pipeline system (transportation service) or can reserve a specific amount of storage capacity at specified injection and withdrawal points at Gulf South 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 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 natural gas, which corresponds with the transfer of control of the natural gas to the customer and the consideration is measured as the stated sales price in the contract.

 

Contract Balances

 

Gulf South records contract assets when performance obligations are 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.

 

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. The amendments are to be applied at the beginning of the earliest period presented using a modified retrospective approach, but include an elective transition method that allows entities to initially apply the updated guidance as of the adoption date. Gulf South has elected to apply this elective transition method. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018. Gulf South is progressing with its project to evaluate the impact that ASU 2016-02 will have on its financial statements when implemented. ASU 2016-02 contains a practical expedient package, under which all criteria must be applied to all of its leases. The practical expedient package allows an entity to (i) not reassess whether expired or existing contracts are or contain leases; (ii) not reassess the lease classification for any expired or existing leases; and (iii) not reassess initial direct costs for any existing leases. Gulf South has elected to apply the practical expedient package to all of its leases.

 

FERC Matters

 

Effective December 22, 2017, the Tax Cuts and Jobs Act 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 the first quarter 2018, the FERC issued a set of related issuances which addressed the inclusion of federal income tax allowances in interstate pipeline companies’ rates. 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. As a result of the purchase of Boardwalk Pipeline Partners outstanding common units by Boardwalk GP on July 18, 2018, and its election to be treated as a corporation for federal income tax purposes, the Revised Policy Statement should not have an impact on the ability of Gulf South to include an income tax allowance in its cost-of-service.

 

Included in the first quarter 2018 issuances was a Notice of Proposed Rulemaking (NOPR) and a notice of inquiry (NOI) which further address the effects of tax reform on rates. On July 19, 2018, the FERC issued its final order on the NOPR, which requires all interstate natural gas pipelines to make a one-time informational filing designed to show the approximate impact of tax reform and the Commission’s Revised Policy Statement on the cost of service of each pipeline. The NOPR also requires that each FERC-regulated natural gas pipeline select one of four options when it makes its informational filing: 1) file a limited NGA Section 4 filing reducing its rates only as required related to the Tax Cuts and Jobs Act of 2017 and the Revised Policy Statement; 2) commit to filing a general NGA Section 4 rate case in the near future; 3) file a statement explaining why an adjustment to rates is not needed; or 4) take no other action beyond submitting the informational filing. Because of the ownership changes described above, the informational filing to be submitted by Gulf South will include an income tax component in its cost-of-service. Gulf South will be required to make its informational filing on December 6, 2018.

 

As a result of the changes in tax rates and specific normalization provisions under the Tax Cuts and Jobs Act, 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 September 30, 2018, the regulatory liability balance was $164.6 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 19, 2018. See further discussion below in Note 9, Income Taxes.

 

Note 3: Revenues

 

Disaggregated Revenues

 

For a presentation of revenues disaggregated by type for the three and nine months ended September 30, 2018, refer to page 299, Monthly Quantity & Revenue Data by Rate Schedule of this Quarterly Report on Form 3Q.

 

Contract Balances

 

As of September 30, 2018, Gulf South had customer accounts receivable of $30.0 million and deferred revenues of $8.6 million, which is expected to be recognized through 2018.

 

 

Note 4:  Gas Stored Underground and Gas Receivables and Payables

 

Gulf South provides storage services whereby they store natural gas on behalf of customers and also periodically hold 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 under PAL and certain firm service, and gas may be owed to Gulf South as a result of transportation imbalances. As of September 30, 2018, the amount of gas owed to Gulf South due to gas imbalances and gas loaned under PAL and certain firm service agreements was approximately 2.9 trillion British thermal units (TBtu). Assuming an average market price during September 2018 of $2.83 per million British thermal units, the market value of that gas was approximately $8.2 million. As of December 31, 2017, the amount of gas owed to Gulf South due to gas imbalances and gas loaned under PAL and certain firm service agreements was approximately 2.0 TBtu. 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 5: Accumulated Other Comprehensive Income (AOCI) and Fair Value Measurements

 

Gulf South's Accumulated Other Comprehensive Loss (AOCI) as of September 30, 2018, and December 31, 2017, was $1.5 million and $1.8 million, all of which relate to settled treasury rate locks that are being amortized to earnings over the terms of the related interest payments, generally the terms of the related debt. Gulf South estimates that approximately $0.4 million of net losses, net of tax, reported in AOCI as of September 30, 2018, are expected to be reclassified into earnings within the next twelve months.

 

Financial Assets and Liabilities

 

As of September 30, 2018 and December 31, 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 disclosure amounts for its financial assets and liabilities, which are consistent with those disclosed in Gulf South’s Notes to Financial Statements included in the 2017 Form 2:

 

Cash: For cash, the carrying amount is a reasonable estimate of fair value.

 

Notes Receivable from/Notes Payable to Associated Companies: Note 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 the London Interbank Offered Rate (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 September 30, 2018, and December 31, 2017. The fair market value of the debt that is not publicly traded is based on market prices of similar debt at September 30, 2018, and December 31, 2017.

 

The carrying amount and estimated fair values of Gulf South's financial assets and liabilities which are not recorded at fair value on the Comparative Balance Sheet as of September 30, 2018, and December 31, 2017, were as follows (in millions):

 

As of September 30, 2018

 

 

 

Estimated Fair Value

Financial Assets

 

Carrying Amount

 

Level 1

 

Level 2

 

Level 3

 

 

 

Total

Cash

 

$

0.6

 

 

 

$

0.6

 

 

 

$

 

 

 

$

 

 

 

$

0.6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Long-term debt

 

$

568.9

 

 

 

$

 

 

 

$

569.4

 

 

 

$

 

 

 

$

569.4

 

 

 

 

Notes Payable to Associated

Companies

 

 

273.6

 

 

 

 

 

 

 

 

273.6

 

 

 

 

 

 

 

 

273.6

 

 

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 6: 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.

 

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 September 30, 2018, were approximately $90.1 million, all of which are expected to be settled within the next twelve months.

 

There were no substantial changes to Gulf South’s operating lease commitments or pipeline capacity agreements disclosed in Note 3 to Gulf South’s 2017 Form 2.

 

 

Note 7:  Financing

 

Long-Term Debt

As of September 30, 2018, and December 31, 2017, Gulf South had notes outstanding of $300.0 million with a weighted-average interest rate of 4.43%. The indentures 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 debentures and notes shall be equally and ratably secured. All of Gulf South's debt obligations are unsecured. At September 30, 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 was retired at maturity with borrowings under Boardwalk Pipelines revolving credit facility.

 

 

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. Gulf South’s outstanding borrowings under the credit facility as of September 30, 2018 and December 31, 2017 were $270.0 million and $100.0 million with a weighted-average borrowing rate of 3.47% and 2.74%, resulting in an available borrowing capacity of $130.0 million. As of November 28, 2018, Gulf South had outstanding borrowings of $285.0 million, resulting in an available borrowing capacity of $115.0 million. Boardwalk Pipelines and its subsidiaries, including Gulf South, were in compliance with all covenant requirements under the credit facility as of September 30, 2018.

 

 

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 $1.6 million and $1.4 million for the three months ended September 30, 2018 and 2017, and were $4.6 million and $4.5 million for the nine months ended September 30, 2018 and 2017.

 

 

Note 9: Income Taxes

 

As a result of the Revised Policy Statement, 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.

 

Additionally, the acquisition of Boardwalk Pipeline Partners outstanding common units by Boardwalk GP was a taxable event. In accordance with regulatory accounting practice, the deferred taxes associated with the previous owners were eliminated as of July 18, 2018 and a deferred tax adjustment, 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.

 

 

Note 10:  Related Party Transactions

 

Gulf South makes advances to or receives advances from Boardwalk Pipelines under the cash management program described in Note 2 of the 2017 Form 2. At September 30, 2018, and December 31, 2017, advances due from Gulf South to Boardwalk Pipelines totaled $273.6 million and $389.9 million. The advances are represented by demand notes. The interest rate on intercompany demand notes is compounded monthly based on LIBOR plus one percent and is adjusted quarterly.

 

Boardwalk Pipelines and Boardwalk Pipeline Partners provide certain management and other services to Gulf South, which includes corporate service charges received from Loews. For the three months ended September 30, 2018 and 2017, Boardwalk Pipelines and Boardwalk Pipeline Partners charged Gulf South $2.0 million and $1.9 million for these services, and $6.2 million and $5.9 million for the nine months ended September 30, 2018 and 2017.

 

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

 

 

 

For the Three Months Ended

September 30,

 

For the Nine

Months Ended

September 30,

Associated Companies:

 

 

2018

 

 

2017

 

 

2018

 

 

2017

Gulf Crossing Pipeline Company LLC:

 

 

 

 

 

 

 

 

 

 

 

 

Gas Operating Revenues - associated companies

 

$

17.9

 

$

17.9

 

$

53.3

 

$

53.4

Operation Expenses – associated companies

 

 

 

 

0.1

 

 

0.1

 

 

0.1

Texas Gas Transmission, LLC:

 

 

 

 

 

 

 

 

 

 

 

 

Operation Expenses – associated companies

 

$

4.1

 

$

4.6

 

$

13.1

 

$

13.1

 

 

Note 11: Supplemental Disclosure of Cash Flow Information (in millions):

 

 

For the Nine Months Ended

September 30,

 

2018

 

2017

Cash paid during the period for:

 

 

 

Interest (net of AFUDC borrowed)

$

9.0

 

 

$

20.8

 



Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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)
5,159,365,484
5,159,365,484
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)
5,159,365,484
5,159,365,484
9
UtilityPlantLeasedToOthers
Leased to Others
10
UtilityPlantHeldForFutureUse
Held for Future Use
11
ConstructionWorkInProgress
Construction Work in Progress
183,003,169
183,003,169
12
UtilityPlantAcquisitionAdjustment
Acquisition Adjustments
13
UtilityPlantAndConstructionWorkInProgress
TOTAL Utility Plant (Total of lines 8 thru 12)
5,342,368,653
5,342,368,653
14
AccumulatedProvisionForDepreciationAmortizationAndDepletionOfPlantUtility
Accumulated Provisions for Depreciation, Amortization, & Depletion
1,842,061,341
1,842,061,341
15
UtilityPlantNet
Net Utility Plant (Total of lines 13 and 14)
3,500,307,312
3,500,307,312
16
DetailOfAccumulatedProvisionsForDepreciationAmortizationAndDepletionAbstract
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17
AccumulatedProvisionForDepreciationAmortizationAndDepletionUtilityPlantInServiceAbstract
In Service:
18
DepreciationUtilityPlantInService
Depreciation
1,839,053,316
1,839,053,316
19
AmortizationAndDepletionOfProducingNaturalGasLandAndLandRightsutilityPlantInService
Amortization and Depletion of Producing Natural Gas Land and Land Rights
20
AmortizationOfUndergroundStorageLandAndLandRightsutilityPlantInService
Amortization of Underground Storage Land and Land Rights
3,008,025
3,008,025
21
AmortizationOfOtherUtilityPlantUtilityPlantInService
Amortization of Other Utility Plant
22
DepreciationAmortizationAndDepletionUtilityPlantInService
TOTAL In Service (Total of lines 18 thru 21)
1,842,061,341
1,842,061,341
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)
1,842,061,341
1,842,061,341


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
Gas Plant in Service and Accumulated Provision for Depreciation by Function
  1. Report below the original cost of plant in service by function. In addition to Account 101, include Account 102, and Account 106. Report in column (b) the original cost of plant in service and in column(c) the accumulated provision for depreciation and amortization by function.
Line No.
Item
(a)
Plant in Service Balance at End of Quarter
(b)
Accumulated Depreciation And Amortization Balance at End of Quarter
(c)
1
Intangible Plant
38,533,417
7,019,830
2
Productions-Manufactured Gas
3
Production and Gathering-Natural Gas
83,172,712
69,556,359
4
Products Extraction-Natural Gas
5
Underground Gas Storage
477,069,748
224,041,337
6
Other Storage Plant
7
Base Load LNG Terminaling and Processing Plant
8
Transmission
4,415,513,587
1,435,120,817
9
Distribution
10
General
145,076,020
106,322,998
11
TOTAL (total of lines 1 thru 10)
5,159,365,484
1,842,061,341


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
(a)
Tax Gross-up on AFUDC Equity
39,644,474
2,405,198
18,976,222
23,073,450
2
Amortization Period: 48 Years
3
Asset Retirement Obligation
51,071
51,071
4
(b)
Fuel Tracker
7,178,775
3,074,394
10,253,169
5
(c)
Reg Asset on Reg Liability for Excess DFIT
47,224,844
354,541
46,870,303
40
TOTAL
94,099,164
5,479,592
354,541
18,976,222
80,247,993


FOOTNOTE DATA

(a) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

 

--FERC ocket #RP15-65-0000

(b) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

Fuel Tracker Mechanism

-- FERC Docket #RP18-132-000

(c) Concept: DescriptionAndPurposeOfOtherRegulatoryAssets

 

The Regulatory Asset represents the gross up 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.


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
Per Tax Cut and Jobs Act of 2017
165,880,230
1,245,347
164,634,883
3
(a)
Imbalance Cash Out
3,395,874
159,992
3,555,866
45
Total
169,276,104
1,245,347
159,992
168,190,749


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
FOOTNOTE DATA

(a) 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:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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)
6,774
6,774
197
197
2
Transportation of Gas for Others (489.2 and 489..3)
3
FTS
111,525,202
100,653
24,981,897
25,082,550
102,296,933
100,337
24,797,178
24,897,515
101,806,533
93,966
24,490,750
24,584,716
4
ITS
11,832,140
15,383
1,360,418
1,375,801
8,060,121
10,478
717,453
727,931
10,306,460
13,398
1,256,204
1,269,602
5
NNS
2,921,143
3,797
3,988,571
3,992,368
2,689,464
3,496
3,989,679
3,993,175
2,498,020
3,248
3,857,003
3,860,251
6
NNS-SCO
238,789
310
233,929
234,239
241,041
313
234,348
234,661
215,011
280
211,801
212,081
7
FTS-SCO
97,127
126
52,924
53,050
110,211
144
62,584
62,728
107,838
140
62,423
62,563
8
PAL
179,900
179,900
109,996
109,996
111,382
111,382
9
PXS
3,604,004
4,685
110,171
114,856
2,001,279
2,602
65,878
68,480
1,982,898
2,578
62,717
65,295
10
PS
11
FTS-P
2,435,283
3,166
1,285,199
1,288,365
2,601,466
3,382
1,179,250
1,182,632
3,789,460
4,926
1,088,425
1,093,351
12
ITS-P
757,483
985
38,223
39,208
574,110
746
32,187
32,933
2,256,556
2,934
103,467
106,401
63
Total Transportation (Other than Gathering)
133,411,171
129,105
32,231,232
32,360,337
118,574,625
121,498
31,188,553
31,310,051
122,962,776
121,470
31,244,172
31,365,642
64
Storage (489.4)
65
66
1,792,132
921,325
921,325
1,868,624
925,541
925,541
2,522,465
934,385
934,385
67
3,501,208
2,355
1,625,832
1,628,187
3,910,930
2,992
1,607,206
1,610,198
4,982,627
2,276
1,562,572
1,564,848
68
13,235
13,235
2,839
2,839
69
107,764
136
31,728
31,864
136,831
109
25,608
25,717
101,461
52
31,353
31,405
70
18,482
18,482
71
821
18,873
19,694
1,207
1,207
90
Total Storage
5,401,104
3,312
2,597,758
2,601,070
5,916,385
3,101
2,570,383
2,573,484
7,606,553
2,328
2,549,631
2,551,959
91
Gathering (489.1)
92
Gathering-Firm
93
Gathering-Interruptible
1,196,776
82,118
82,118
1,101,378
84,289
84,289
1,260,662
74,920
74,920
94
Total Gathering (489.1)
1,196,776
82,118
82,118
1,101,378
84,289
84,289
1,260,662
74,920
74,920
95
Additional Revenues
96
Products Sales and Extraction (490-492)
11,150
11,150
29,751
29,751
97
Rents (493-494)
800
800
300
300
300
300
98
(495) Other Gas Revenues
64,669
64,669
165,642
165,642
318,428
318,428
99
(496) (Less) Provision for Rate Refunds
100
Total Additional Revenues
65,469
65,469
177,092
177,092
348,479
348,479
101
Total Operating Revenues (Total of Lines 1,63,90,94 & 100)
140,009,051
132,417
34,976,577
35,108,994
125,592,388
124,599
34,027,091
34,151,690
131,829,991
123,798
34,217,399
34,341,197


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
Natural Gas Company- Gas Revenues and Dekatherms
  1. Report below in columns (b), (d) and (f) natural gas operating revenues for each prescribed account year to date.
  2. In column (f) report the quantity of Dekatherms sold of natural gas year to date.
Line No.
Title of Account
(a)
Total Operating Revenues Year to Date Current Qtr
(b)
Dekatherms of Natural Gas Year to Date Current Qtr
(c)
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
93,100
37,433
5 InterdepartmentalSalesAbstract (484) Interdepartmental Sales
6 SalesOfGasNotInlcudingIntracompanyTransfersAbstract Total Sales (Lines 1 to 5)
93,100
37,433
7 IntracompanyTransfersAbstract (485) Intracompany Transfers
8 ForfeitedDiscountsAbstract (487) Forfeited Discounts
8,851
9 MiscellaneousServiceRevenuesAbstract (488) Miscellaneous Service Revenues
10 RevenuesFromTransportationOfGasOfOthersThroughGatheringFacilitiesAbstract (489.1) Revenues from Transportation of Gas of Others Through Gathering Facilities
870,260
13,529,349
11 RevenuesFromTransportationOfGasOfOthersThroughTransmissionFacilitiesAbstract (489.2) Revenues from Transportation of Gas of Others Through Transmission Facilities
308,676,000
1,103,338,435
12 RevenuesFromTransportationOfGasOfOthersThroughDistributionFacilitiesAbstract (489.3) Revenues from Transportation of Gas of Others Through Distribution Facilities
13 RevenuesFromStoringGasOfOthersAbstract (489.4) Revenues from Storing Gas of Others
24,390,661
65,336,124
14 SalesOfProductsExtractedFromNaturalGasAbstract (490) Sales of Prod. Ext. from Natural Gas
15 RevenuesFromNaturalGasProcessedByOthersAbstract (491) Revenues from Natural Gas Proc. by Others
16 IncidentalGasolineAndOilSalesAbstract (492) Incidental Gasoline and Oil Sales
298,036
17 RentFromGasPropertyAbstract (493) Rent from Gas Property
77,369
18 InterdepartmentalRentsAbstract (494) Interdepartmental Rents
19 OtherGasRevenuesAbstract (495) Other Gas Revenues
1,116,537
20 OperatingRevenuesBeforeProvisionForRateRefundsAbstract Subtotal:
335,530,814
21 ProvisionForRateRefundsAbstract (496) (Less) Provision for Rate Refunds
22 OperatingRevenuesAbstract TOTAL
335,530,814


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
Gas Production and Other Gas Supply Expenses

Report the amount of gas production and other gas supply expenses year to date.

Line No.
Account
(a)
Year to Date
(b)
1
ProductionExpensesAbstract Production Expenses
2
ManufacturedGasProductionAbstract Manufactured Gas Production
3
ManufacturedGasProduction Total Manufactured Gas Production (700-742)
4
NaturalGasProductionAndGatheringPlantAbstract Natural Gas Production and Gathering
5
ProductionOperationExpense (750-760) Operation
513,274
6
ProductionMaintenanceExpense (761-769) Maintenance
51,330
7
NaturalGasProductionAndGatheringPlantExpense Total Natural Gas Production and Gathering (lines 5 and 6)
564,604
8
ProductionExtractionAbstract Production Extraction
9
ProductsExtractionOperationExpense (770-783) Operation
10
ProductsExtractionMaintenanceExpense (784-791) Maintenance
11
ProductsExtractionExpense Total Production Extraction (lines 9 and 10)
12
ExplorationAndDevelopment (795-798) Exploration and Development Expenses
13
OtherGasSupplyExpensesAbstract Other Gas Supply Expenses
14
OtherGasSupplyExpensesOperationAbstract Operation
15
NaturalGasWellHeadPurchases (800) Natural Gas Well Head Purchases
16
NaturalGasWellHeadPurchasesIntracompanyTransfers (800.1) Natural Gas Well Head Purchases, Intra company Transfers
17
NaturalGasFieldLinePurchases (801) Natural Gas Field Line Purchases
232,547
18
NaturalGasGasolinePlantOutletPurchases (802) Natural Gasoline Plant Outlet Purchases
19
NaturalGasTransmissionLinePurchases (803) Natural Gas Transmission Line Purchases
13,882,250
20
NaturalGasCityGatePurchases (804) Natural Gas City Gate Purchases
21
LiquefiedNaturalGasPurchases (804.1) Liquefied Natural Gas Purchases
22
OtherGasPurchases (805) Other Gas Purchases
297,345
23
PurchasedGasCostAdjustments (805.1) (Less) Purchase Gas Cost Adjustments
24
PurchasedGasOperationExpenses Total Purchased Gas (lines 15 through 23)
13,947,048
25
ExchangeGas (806) Exchange Gas
1,814,875
26
PurchasedGasExpensesAbstract Purchased Gas Expenses
27
WellExpensePurchasedGas (807.1) Well Expense - Purchased Gas
28
OperationOfPurchasedGasMeasuringStations (807.2) Operation of Purchased Gas Measuring Stations
29
MaintenanceOfPurchasedGasMeasuringStations (807.3) Maintenance of Purchased Gas Measuring Stations
30
PurchasedGasCalculationsExpenses (807.4) Purchased Gas Calculations Expenses
31
OtherPurchasedGasExpenses (807.5) Other Purchased Gas Expenses
32
PurchasedGasExpenses Total Purchased Gas Expenses (lines 27 thru 31)
33
GasWithdrawnFromStorageDebt (808.1) Gas Withdrawn from Storage-Debit
50,318,020
34
GasDeliveredToStorageCredit (808.2) (Less) Gas Delivered to Storage - Credit
56,324,633
35
WithdrawalsOfLiquefiedNaturalGasHeldForProcessingDebit (809.1) Withdrawals of Liquefield Natural Gas for Processing - Debit
36
DeliveriesOfNaturalGasForProcessingCredit (809.2) (Less) Deliveries of Natural Gas Processing - Credit
37
GasUsedInUtilityOperationAbstract Gas Used in Utility Operation - Credit
38
GasUsedForCompressorStationFuelCredit (810) Gas Used for Compressor Station Fuel - Credit
34,648,027
39
GasUsedForProductsExtractionCredit (811) Gas Used for Products Extraction - Credit
108,842
40
GasUsedForOtherUtilityOperationsCredit (812) Gas Used for Other Utility Operations - Credit
1,753,147
41
GasUsedInUtilityOperationCredit Total Gas Used in Utility Operations - Credit (Lines 38 thru 40)
36,510,016
42
OtherGasSupplyExpenses (813) Other Gas Supply Expense
880,567
43
OtherGasSupplyExpensesOperation Total Other Gas Supply Expenses (Lines 24, 25, 32, 33, thru 36, 42, less 41)
31,265,023
44
ProductionExpenses Total Production Expenses (Lines 3,7,11,12, and 43)
30,700,419


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
Natural Gas Storage, Terminaling, Processing Services

Report the amount of natural gas storage, terminaling, processing, transmission and distribution expenses year to date.

Line No.
Account
(a)
Year to Date Quarter
(b)
1
NaturalGasStorageTerminalingAndProcessingExpensesAbstract NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
2
UndergroundStorageExpensesAbstract UNDERGROUND STORAGE EXPENSES
3
UndergroundStorageOperationExpenses (814-826) Operations
7,798,867
4
UndergroundStorageMaintenanceExpenses (830-837) Maintenance
1,558,086
5
UndergroundStorageExpenses Total Underground Storage Expenses (Lines 3 and 4)
9,356,953
6
OtherStorageExpensesAbstract OTHER STORAGE EXPENSES
7
OtherStorageOperationExpenses (840-842.3) Operations
8
OtherStorageMaintenanceExpenses (843.1-843.9) Maintenance
9
OtherStorageExpenses Total Other Storage Expenses (lines 7 and 8)
10
LiquifiedNaturalGasTerminalingAndProcessingExpensesAbstract LIQUEFIED NATURAL GAS TERMINALING AND PROCESSING
11
LiquifiedNaturalGasTerminalingAndProcessingOperationExpenses (844.1-846.2) Operations
12
LiquifiedNaturalGasTerminalingAndProcessingMaintenanceExpenses (847.1-847.8) Maintenance
13
LiquifiedNaturalGasTerminalingAndProcessingExpenses Total Liquefied Natural Gas Terminaling and Processing (Lines 11 and 12)
14
TransmissionExpensesAbstract TRANSMISSION EXPENSES
15
TransmissionExpensesOperationAbstract Transmission Operation Expenses
16
OperationSupervisionAndEngineeringGasTransmissionExpenses (850) Operation Supervision and Engineering
1,983,393
17
SystemControlAndLoadDispatchingGas (851) System Control and Load Dispatching
876,066
18
CommunicationSystemExpenses (852) Communication System Expenses
2,495,054
19
CompressorStationLaborAndExpensesTransmissionExpenses (853) Compressor Station Labor and Expenses
9,402,735
20
GasForCompressorStationFuel (854) Gas for Compressor Station Fuel
33,388,495
21
OtherFuelAndPowerForCompressorStations (855) Other Fuel and Power for Compressor Stations
168,446
22
MainsExpenses (856) Mains Expenses
18,328,697
23
MeasuringAndRegulatingStationExpensesTransmissionExpenses (857) Measuring and Regulating Station Expenses
4,914,023
24
TransmissionAndCompressionOfGasByOthers (858) Transmission and Compression of Gas by Others
18,215,120
25
OtherExpensesGasTransmission (859) Other Expenses
319,986
26
RentsGasTransmissionExpense (860) Rents
557,783
27
TransmissionOperationExpense Total Transmission Operation Expenses (Lines 16 through 26)
90,649,798
28
TransmissionExpensesMaintenanceAbstract Transmission Maintenance Expenses
29
MaintenanceSupervisionAndEngineeringGasTransmissionExpenses (861) Maintenance Supervision and Engineering
1,945,118
30
MaintenanceOfStructuresAndImprovementsTransmissionExpenses (862) Maintenance of Structures and Improvements
341,397
31
MaintenanceOfMainsTransmissionExpenses (863) Maintenance of Mains
12,579,103
32
MaintenanceOfCompressorStationEquipmentTransmissionExpenses (864) Maintenance of Compressor Station Equipment
3,903,397
33
MaintenanceOfMeasuringAndRegulatingStationEquipment (865) Maintenance of Measuring and Regulating Equipment
643,641
34
MaintenanceOfCommunicationEquipmentGasTransmission (866) Maintenance of Communication Equipment
91,464
35
MaintenanceOfOtherEquipmentTransmissionExpenses (867) Maintenance of Other Equipment
36
TransmissionMaintenanceExpensesGas Total Transmission Maintenance Expenses (Lines 29 through 35)
19,504,120
37
TransmissionExpenses Total Transmission Expenses (lines 27 and 36)
110,153,918
38
DistributionExpensesAbstract DISTRIBUTION EXPENSES
39
DistributionOperationExpensesGas (870-881) Operation Expenses
40
DistributionMaintenanceExpenseGas (885-894) Maintenance
41
DistributionExpenses Total Distribution Expenses (Lines 39 and 40)
42
OperationAndMaintenanceExpensesIncludingNaturalGasStorageTerminalingAndProcessingExpensesTransmissionExpensesDistributionExpenses Total (lines 5,9,13,37 and 41)
119,510,871


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
Gas Customer Accounts, Service, Sales, Administrative and General Expenses

Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date.

Line No.
Account
(a)
Year to Date Quarter
(b)
1
CustomerAccountExpenses (901-905) Customer Accounts Expenses
118,121
2
CustomerServiceAndInformationalExpenses (907-910) Customer Service and Information Expenses
3
SalesExpenses (911-916) Sales Expenses
68,156
4
AdministrativeAndGeneralExpensesAbstract 8. ADMINISTRATIVE AND GENERAL EXPENSES
5
AdministrativeAndGeneralExpensesOperationAbstract Operations
6
AdministrativeAndGeneralSalaries 920 Administrative and General Salaries
33,292,378
7
OfficeSuppliesAndExpenses 921 Office Supplies and Expenses
3,608,824
8
AdministrativeExpensesTransferredCredit (Less) 922 Administrative Expenses Transferred-Credit
16,264,094
9
OutsideServicesEmployed 923 Outside Services Employed
9,724,747
10
PropertyInsurance 924 Property Insurance
1,496,267
11
InjuriesAndDamages 925 Injuries and Damages
1,969,072
12
EmployeePensionsAndBenefits 926 Employee Pensions and Benefits
7,054,430
13
FranchiseRequirements 927 Franchise Requirements
14
RegulatoryCommissionExpenses 928 Regulatory Commission Expenses
968,003
15
DuplicateChargesCredit (Less) 929 Duplicate Charges-Credit
16
GeneralAdvertisingExpenses 930.1 General Advertising Expenses
17
MiscellaneousGeneralExpenses 930.2 Miscellaneous General Expenses
244,739
18
RentsAdministrativeAndGeneralExpense 931 Rents
1,445,271
19
AdministrativeAndGeneralOperationExpense TOTAL Operation (Total of lines 6 through 18)
43,539,637
20
MaintenanceAbstract Maintenance
21
MaintenanceOfGeneralPlant 932 Maintenance of General Plant
22
AdministrativeAndGeneralExpenses TOTAL Administrative and General Expenses (Total of lines 19 and 21)
43,539,637


Name of Respondent:


Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:


11/28/2018
Year/Period of Report:


End of:
2018
/
Q3
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 403.1, 404.1, 404.2, 404.3, 405) (Except Amort of Acqusition Adjustments)
  1. Report the year to date amounts of depreciation expense, asset retirement cost depreciation, depletion and amortization, except amortization of acquisition adjustments for the accounts indicated and classified according to the plant functional groups described.
Line No.
Functional Classification
(a)
Depreciation Expense (Account 403)
(b)
Depreciation Expense for Asset Retirement Costs (Account 403.1)
(c)
Amortization and Depletion of Other Gas Plant (Accounts 404.1, 404.2 and 404.3)
(d)
Amortization of Other Gas Plant (Account 405)
(e)
Total (b to e)
(f)
1
Intangible Plant
533,240
533,240
2
Production Plant, Manufacturing Plant
3
Production and Gathering Plant - Natural Gas
935,646
437,451
1,373,097
4
Products Extraction - Natural Gas
5
Underground Gas Storage Plant
5,734,360
46,077
3,387
5,783,824
6
Other Storage Plant
7
Base Load LNG Terminaling and Processing Plant
8
Processing Plant
9
Transmission Plant
71,039,255
71,039,255
10
Distribution Plant
11
General Plant
6,117,229
6,117,229
12
Common Plant
13
Total
84,359,730
483,528
3,387
84,846,645


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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)
5,015,000
3,695,000
4
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForGathering
Gas of Others Received for Gathering (Account 489.1)
303
(a)
13,523,192
3,555,825
5
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForTransmission
Gas of Others Received for Transmission (Account 489.2)
305
814,699,843
282,661,641
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
65,336,124
18,924,042
8
QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForProductionExtractionProcessing
Gas of Others Received for Production/Extraction/Processing (Account 490 and 491)
9
QuantityOfNaturalGasReceivedByUtilityExchangedGasReceivedFromOthers
Exchanged Gas Received from Others (Account 806)
328
48,248,115
16,145,285
10
QuantityOfNaturalGasReceivedByUtilityGasReceivedAsImbalances
Gas Received as Imbalances (Account 806)
328
252,643,610
76,079,056
11
QuantityOfNaturalGasReceivedByUtilityReceiptsOfUtilitysGasTransportedByOthers
Receipts of Respondent's Gas Transported by Others (Account 858)
332
137,702,699
35,639,085
12
QuantityOfNaturalGasReceivedByUtilityOtherGasWithdrawnFromStorage
Other Gas Withdrawn from Storage (Explain)
(b)
600,153
675,010
13
QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsCompressorStationFuel
Gas Received from Shippers as Compressor Station Fuel
(c)
9,791,984
3,314,060
14
QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsLostAndUnaccountedFor
Gas Received from Shippers as Lost and Unaccounted for
15
QuantityOfNaturalGasReceivedByUtilityOther
Other Receipts (Specify) (footnote details)
(d)
149,388,486
33,812,553
15.1
QuantityOfNaturalGasReceivedByUtilityOther
Other Receipts (Specify) (footnote details)
16
QuantityOfNaturalGasReceivedByUtility
Total Receipts (Total of lines 3 thru 15)
1,496,949,206
474,501,557
17
QuantityOfNaturalGasDeliveredByUtilityAbstract
GAS DELIVERED
18
QuantityOfNaturalGasDeliveredByUtilityGasSales
Gas Sales (Accounts 480-484)
(e)
37,433
19
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasGatheredForOthers
Deliveries of Gas Gathered for Others (Account 489.1)
303
20
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasTransportedForOthers
Deliveries of Gas Transported for Others (Account 489.2)
305
(f)
827,864,256
286,208,938
21
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasDistributedForOthers
Deliveries of Gas Distributed for Others (Account 489.3)
301
22
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfContractStorageGas
Deliveries of Contract Storage Gas (Account 489.4)
307
59,188,635
13,003,289
23
QuantityOfNaturalGasDeliveredByUtilityGasOfOthersDeliveredForProductionExtractionProcessing
Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491)
24
QuantityOfNaturalGasDeliveredByUtilityExchangeGasDeliveredToOthers
Exchange Gas Delivered to Others (Account 806)
328
48,251,279
16,145,284
25
QuantityOfNaturalGasDeliveredByUtilityGasDeliveredAsImbalances
Gas Delivered as Imbalances (Account 806)
328
253,781,068
76,588,946
26
QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasToOthersForTransportation
Deliveries of Gas to Others for Transportation (Account 858)
332
137,745,799
35,622,832
27
QuantityOfNaturalGasDeliveredByUtilityOtherGasDeliveredToStorage
Other Gas Delivered to Storage (Explain)
(g)
487,310
2,420,431
28
QuantityOfNaturalGasDeliveredByUtilityGasUsedForCompressorStationFuel
Gas Used for Compressor Station Fuel
509
11,992,607
4,353,673
29
GasUsedForOtherDeliveriesAndGasUsedForOtherOperations
Other Deliveries and Gas Used for Other Operations
(h)
157,778,546
40,342,376
29.1
GasUsedForOtherDeliveriesAndGasUsedForOtherOperations
Other Deliveries and Gas Used for Other Operations
30
QuantityOfNaturalGasDeliveredByUtility
Total Deliveries (Total of lines 18 thru 29)
1,497,126,933
474,685,769
31
GasLossesAndGasUnaccountedForGasAccountAbstract
GAS LOSSES AND GAS UNACCOUNTED FOR
32
GasAccountGasLossesAndGasUnaccountedForGasAccount
Gas Losses and Gas Unaccounted For
177,727
184,212
33
DeliveriesGasLossesAndUnaccountedForGasAccountAbstract
TOTALS
34
DeliveriesGasLossesAndUnaccountedForGasAccount
Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32)
1,496,949,206
474,501,557


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
FOOTNOTE DATA

(a) Concept: QuantityOfNaturalGasReceivedByUtilityGasOfOthersReceivedForGathering

Total gathered volumes on Line 4 differ from total gathered volumes on page 309 due to fuel retainage on gathering of 6,157 dth.

(b) Concept: QuantityOfNaturalGasReceivedByUtilityOtherGasWithdrawnFromStorage

 

YTD

QTD

No-Notice Withdrawals

41,404,359

8,803,468

System Management

(40,804,206)

(8,128,458)

Total

600,153

675,010

(c) Concept: QuantityOfNaturalGasReceivedByUtilityGasReceivedFromShippersAsCompressorStationFuel

 

YTD

QTD

Fuel Retained

10,379,700

3,488,498

Fuel to Others

(587,716)

(174,438)

Total

9,791,984

3,314,060

(d) Concept: QuantityOfNaturalGasReceivedByUtilityOther

 

YTD

QTD

Condensate

1,070

14

PAL

21,613,103

6,118,768

Parking Service - Petal

832,000

632,000

Line Pack

15,717,245

4,899,754

Storage Adjustments

353,176

18,147

Storage Reversals - Scheduled Injections

110,598,334

21,761,065

Other Storage Adj. (NNS Imbalance)

(126,442)

(17,195)

Total

149,388,486

33,812,553

(e) Concept: QuantityOfNaturalGasDeliveredByUtilityGasSales

 

YTD

QTD

Gas Sales for Net Fuel

37,433

-

Total

37,433

-

(f) Concept: QuantityOfNaturalGasDeliveredByUtilityDeliveriesOfGasTransportedForOthers

For the purpose of ACA Calculation, the throughput volume is 847,883,071 dth represented as follows:

 

 

YTD

QTD

Line 20

827,864,256

286,208,938

Physical Deliveries included in Line 7

19,386,815

6,092,271

Physical Deliveries included in Line 15

632,000

632,000

Total

847,883,071

292,933,209

(g) Concept: QuantityOfNaturalGasDeliveredByUtilityOtherGasDeliveredToStorage

 

YTD

QTD

No-Notice Injections

39,875,408

8,342,844

System Management

(39,388,098)

(5,922,413)

Total

487,310

2,420,431

 

 

 

(h) Concept: GasUsedForOtherDeliveriesAndGasUsedForOtherOperations

 

YTD

QTD

Condensate

38,617

5,376

PAL

11,584,508

414,943

Line Pack

16,008,407

4,932,734

Storage Adjustments

272,555

15,205

Storage Reversals - Scheduled Withdrawals

129,585,586

34,878,278

Gas Used for Operations

320,613

95,840

Other Storage Adj. (NNS Imbalance)

(31,740)

-

Total

157,778,546

40,342,376


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
333,340
331,880
434,970
1,100,190
998,687
994,312
1,303,170
3,296,169
(e)
12,203
12,203
5
Distribution
6
Storage
2,668
2,668
7,993
7,993
7
Total Shipper Supplied Gas
333,340
331,880
437,638
(a)
1,102,858
998,687
994,312
1,311,163
3,304,162
12,203
12,203
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
491,119
409,654
610,073
1,510,846
1,471,392
1,227,325
1,827,778
4,526,495
12
Distribution
13
Storage
9,466
9,466
28,360
28,360
14
Total gas used in compressors
491,119
409,654
619,539
1,520,312
1,471,392
1,227,325
1,856,138
(b)
4,554,855
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
11,861
9,171
14,570
35,602
35,536
27,476
43,652
106,664
19
Distribution
20
Storage
3,865
3,865
11,580
11,580
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
11,861
9,171
18,435
39,467
35,536
27,476
55,232
(c)
118,244
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
54,348
42,022
66,763
163,133
162,827
125,898
200,022
488,747
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
54,348
42,022
66,763
163,133
162,827
125,898
200,022
(d)
488,747
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
115,292
44,923
122,910
283,125
345,414
134,591
368,238
848,243
35
Distribution
36
Storage
10,663
10,663
31,947
31,947
37
Total Net Excess Or (Deficiency)
115,292
44,923
133,573
293,788
345,414
134,591
400,185
880,190
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
115,292
44,923
133,573
293,788
345,414
134,591
400,185
880,190
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
115,292
44,923
133,573
293,788
345,414
134,591
400,185
880,190
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
(f)
381,672,843
67
Backhaul Volume in Dths for the Quarter
68
TOTAL (Lines 66 and 67)
381,672,843


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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 under collected on contracts due to negotiated fuel rates that are less than max tariff fuel rates.

(f) Concept: ForwardhaulVolumeOfThroughput

Line 66

QTD

YTD

Pg 520 ACA Throughput

292,933,209

847,883,071

Lease for others

88,739,634

275,474,179

 

381,672,843

1,123,357,250


Name of Respondent:

Gulf South Pipeline Company, LP
This report is:

(1)
An Original

(2)
A Resubmission
Date of Report:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
312,868
333,905
452,499
1,099,272
882,913
942,282
1,276,951
3,102,146
11,274
11,274
5
Distribution
6
Storage
2,400
2,400
6,773
6,773
7
Total Shipper Supplied Gas
312,868
333,905
454,899
1,101,672
882,913
942,282
1,283,724
3,108,919
11,274
11,274
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
443,428
339,018
656,789
1,439,235
1,251,355
956,706
1,853,460
4,061,521
12
Distribution
13
Storage
4,049
4,049
11,426
11,426
14
Total gas used in compressors
443,428
339,018
660,838
1,443,284
1,251,355
956,706
1,864,886
4,072,947
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
10,416
7,698
15,378
33,492
29,394
21,724
43,397
94,515
19
Distribution
20
Storage
4,707
4,707
13,283
13,283
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
10,416
7,698
20,085
38,199
29,394
21,724
56,680
107,798
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
6,881
5,086
10,160
22,127
19,418
14,353
28,672
62,443
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
6,881
5,086
10,160
22,127
19,418
14,353
28,672
62,443
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
134,095
7,725
209,508
351,328
378,418
21,795
591,234
991,447
35
Distribution
36
Storage
6,356
6,356
17,936
17,936
37
Total Net Excess Or (Deficiency)
134,095
7,725
215,864
357,684
378,418
21,795
609,170
1,009,383
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
134,095
7,725
215,864
357,684
378,418
21,795
609,170
1,009,383
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
134,095
7,725
215,864
357,684
378,418
21,795
609,170
1,009,383
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:

11/28/2018
Year/Period of Report:

End of:
2018
/
Q3
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
353,970
289,411
465,249
1,108,630
1,024,743
837,846
1,346,896
3,209,485
65,068
65,068
5
Distribution
6
Storage
900
900
2,606
2,606
7
Total Shipper Supplied Gas
353,970
289,411
466,149
1,109,530
1,024,743
837,846
1,349,502
3,212,091
65,068
65,068
8
LESS GAS USED FOR COMPRESSOR STATION FUEL (LINE 28, PAGE 520)
9
Gathering
10
Production/Extraction/Processing
11
Transmission
443,013
292,777
653,467
1,389,257
1,282,522
847,589
1,891,788
4,021,899
12
Distribution
13
Storage
820
820
2,374
2,374
14
Total gas used in compressors
443,013
292,777
654,287
1,390,077
1,282,522
847,589
1,894,162
4,024,273
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
7,260
4,485
10,713
22,458
21,018
12,984
31,014
65,016
19
Distribution
20
Storage
1,078
1,078
3,121
3,121
21
Other Deliveries (specify) (footnote details)
22
Total Gas Used For Other Deliveries And Gas Used For Other Operations
7,260
4,485
11,791
23,536
21,018
12,984
34,135
68,137
23
LESS GAS LOST AND UNACCOUNTED FOR (LINE 32, PAGE 520)
24
Gathering
25
Production/Extraction/Processing
26
Transmission
339
209
500
1,048
981
605
1,448
3,034
27
Distribution
28
Storage
29
Other Deliveries (specify) (footnote details)
30
Total Gas Lost And Unaccounted For
339
209
500
1,048
981
605
1,448
3,034
30.1
NET EXCESS OR (DEFICIENCY)
31
Other Losses
32
Gathering
33
Production/Extraction/Processing
34
Transmission
96,642
8,060
199,431
304,133
279,778
23,332
577,354
880,464
35
Distribution
36
Storage
998
998
2,889
2,889
37
Total Net Excess Or (Deficiency)
96,642
8,060
200,429
305,131
279,778
23,332
580,243
883,353
38
DISPOSITION OF EXCESS GAS:
39
Gas sold to others
40
Gas used to meet imbalances
41
Gas added to system gas
96,642
8,060
200,429
305,131
279,778
23,332
580,243
883,353
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
96,642
8,060
200,429
305,131
279,778
23,332
580,243
883,353
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

XBRL Instance File
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