HomeMy WebLinkAboutORD 1982-049 ORDINANCE NO. 82-49
AN OR�INANCE REVISING THE FUEL COST FACTOR TARIFF SCHEDULE
OF TEXAS POWER & LIGHT COMPANY AND PROVIDING A PROCEDURE
FOR A:PPROVAL OF PAYMENTS TO AFFILIATES OF TEXAS POWER &
LIGHT COA4PANY; PROVIDING FOR AN EFFECTIVE DATE FOR SUCH
REVISED FUEL COST FACTOR TARIFF SCHEDULE AND SAID PRO-
CEDURE FOR APPROVAL OF PAYMENTS TO AFFILIATES; PROVIDING
CONDI`PIONS UNDER WHICH SAID REVISED FUEL COST FACTOR
TARIFF SCHEDULE MAY BE CHANGED, MODIFIED, AMENDED, OR
WITHD:RAWN; AND FINDING THAT THE MEETING AT WHICH THIS ORDI-
NANCE IS PASSED IS OPEN TO THE PUBLIC
WHEREAS , on December 9 , 1981 , Texas Power & Light Company �,
filed with the Governing Body of this City an Application and State-
ment of In-tent to amend its fuel cost factor tariff schedule applic-
able to elE�ctric service provided by it within the corporate limits
of the Cit�� and proposed that the revised fuel cost factor tariff
schedule become effective on January 13 , 1982 ; and
WHERE;�S, Texas Power & Light Company, on various occasions ,
amended it;s proposed effective date postponing same; and
WHERE;�S, the City has heretofore suspended the operation and
proposed e:�fective date in accordance with Section 43 (d) of the
Public Uti:Lity Regulatory Act; and
WHERE;�S, the City, having considered the attached revised fuel
cost facto:r tariff schedule and procedure for approval of payments
to affilia-tes, finds that same should be approved, being the same
fuel cost :Eactor tariff schedule and procedure for approval of pay-
ments to a:Efiliates heretofore approved by the Public Utility Com-
mission of Texas in said Commission ' s Docket No. 4224 .
NOW, 'PHEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF GRAPEVI�E, TEXAS:
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Section 1 . That the fuel cost factor tariff schedule of Texas
Power & Light Company is hereby revised in accordance with Exhibit
"A" , attacl�ed hereto and incorporated herein for all purposes , and
said fuel cost factor tariff schedule set forth in said Exhibit "A"
is hereby <�pproved as the fuel cost factor tariff schedule under
which Texa;s Power & Light Company is authorized to collect charges
from its customers in conjunction with the other rates and tariffs
of Texas Pc�wer & Light Company applicable within the City for the
sale of elE.ctric power and energy within the corporate limits of
the City until such time as said fuel cost factor tariff schedule
may be changed, modified, amended, or withdrawn, with the approval
of the Cit�� Council.
Section 2 . That the procedure for approval of payments to
affiliates , attached hereto as Exhibit "B" and incorporated herein
for all pu:rposes , is hereby approved for use and application in
connection with the fuel cost factor tariff schedule approved in
Section 1 c�f this Ordinance .
Sectic�n 3 . Said fuel cost factor tariff schedule and procedure
for approval of payments to affiliates shall be effective for con-
sumption f:rom and after final passage of this Ordinance in accor-
dance with the schedule provided in Exhibit "B" hereto.
Sectic�n 4 . It is hereby officially found that the meeting at
which this Ordinance is passed was open to the public and that due
notice of this meeting was posted, all as required by law.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF GRAPE-
VINE, TEXA� on this the 17th day of August, 1982 .
APPROVED:
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Mayor
ATTEST:
S
City Secre y
APPROVED A;3 TO FORM AND LEGALITY:
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City Attorney
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Page 1 of 3
EXEiIBIT ��A�� TO ORDINANGE NO. 82-49
. ITEM:
FUEL COST FACTOR Section No. III-F
SCHEDULE FCF Sheet No. 2 -
Effective Date
APPLICABLE:
Revision Fifth
APPLICABLE TO ALL RATE SCHEDULES page 1 Of 3
The formula for calcuiation of the Fuel Cost Factor is as follows: � '
Fuel Cost Factor = �F S A� X L (Rounded to the nearest 0.0001�)
DEFINITIONS
I. F = F�ael costs estimated to be incurred by the Company for the
- current month and shall be composed of the cost of:
(:a) fossil and nuclear fuel consumed in the Company's own
plant�, excluding that supplied by customer, and the
Company's share of fossil and nuclear fuel consumed in
jointly owned or leased plants, and
(b) plus the actual identifiable fossil and nuclear fuel costs
associated with energy purchased, and
(r_) plus the cost of economy energy purchased, and
(ci) plus fuel costs� for net interchange received, and
(e) less fuel cost* for net interchange delivered, and
(f.) less the cost of all fossil and nuclear fuel recovered
through off system sales to affiliates or unaffiliated
companies.
*Cumulative interchange shall be recorded in a deferred �
account. Fuel cost of net intercha,nge energy received shall
be calculated at the average cost of fuel associated with
amounts of interchange energy previously delivered by the
Company and deferred, or at the replacement cost of such
� er_ergy when amounts of such previous deliveries are
depleted. Fuel Cost of net energy delivered shall be
calculated at the average cost associated with amounts of
interchange energy previously received by the Company and
deferred, or at tY:e incremental fuel cost of such energy
delivered when ar�ounts of such previous receipts are
depl.eted.
� TEXAS PO���ER LZ LIGHT' COAfPANY EXHIBIT �"A"
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EXFiIBIT ��A�� TO ORDINANCE NO. 82-49 -`
. Page 2 of 3
, (TEM:
FUEL COST FACTOR Sectian No. III-F ,
SCHEDULE FCF Sheet Na 2 �
Effective Date
APPLICABLE:
Revision F�fth
�"�.PFI.ICAISLL TU ALL RATE SCHEDULES page 2 Of 3
II. S = ,��11 kilowatthours estimated to be sold and recorded in the
c:urrent month by the Company, excluding off system sales to
a�ffiliated and ur.affiliated companies and sales associated with '
f'vel as excluded under I(a) above.
- III. L = I.,oss Factor to account for differences. in line losses '
corresponding to voltage level of service. '
Loss Service
Fact�r Voltage _ Applicable to Rates (Including Riders) ,
1 .017 S�condary RS, RTU, GS, LP20 without Pri. Service Cr. , �
AL, GL, PS, WSP,MS, SLS, SHL.
0.9b1 Prinary LP-20 with Pri. Service Cr. : REA and
WP-500 for service not applicable to
Transmission Service Credit.
U.951 Transmission LP-10,000; REA and WP-500 for
service applicable to Transmission
Service Credit. '
Ib'. �1 = ,ldjustment applied in the current billing month to correct for '
tlF�e c'.i.fference between the actual and estimated fuel cost revenue
�1�_rived from the Fuel Cost Factor of the second preceding billing
r�onth calculated by the formula:
A = R - (C-D-A2) , where: .
R = Revenue received from the application of the Fuel '
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Cost Factor in the second preceding billing month.
� TEXAS PO�I'ER R LIGHT CO�tPANY
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_ _ EXHIBIT ��A�� TO ORDINANCE NO. 82-49 �
Page 3 of 3 '
ITEM: -
FUEL COST FACTOR Section No. IIi-F
SCHEDULE FCF Sheet Na. '' '
- E
i
Effective Date '
APPLICABLE:
Revision Fif tL '
.
A.PPLICABLE TO ALL RATE SCHEDtTLF.S Pa e � Of , ''
9
C = Fecoverable fuel cost in the second prececinp
month as described in I. above. '
D = Under or over recovery of affiliate fuel ex.pensc
determined in accordance with the approved
Procedure for Approval of Payments to Affiliates
A2 = The adjustment (A) �pplied to the Fuel Cost .--
Factor in the second preceding billing month.
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� TEXAS POWER & LIGHT COMPANY
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EXHIBIT "B" � ORDINANCE NO. 82-49
PROCEDURE FOR APPROVAL OF PAYMENTS TO AFFILIATES
i.
Be:cause Texas Electric Service Company, Texas Power & Light
Company�, and Dallas Power & Light Company ("the Companies")
purchas,e fuel and fuel services from affiliates and affiliated
interes;ts and purchase power from each other, and because prices
paid tc> affiliates and affiliated interests may be charged to the
Compani.es' ratepayers only if found to be reasonable in compli-
ance w'Lth Section 41 (c) (1) of the Public Utility Regulatory Act
(the "�,ct") , the fuel cost factor tariff schedules of the Compa-
nies masy be utilized to recoup those expenses which are incurred
by the Companies by reason of payments made to affiliates and
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affili�►ted interests only upon the following additional terms and
conditions: '
1., Insofar as fuel costs as used in calculation of the
fuel cost factor arise by reason of _ payments to
� affiliates, all estimates of same submitted to the
Commission under this Procedure shall include only
those items within the definitions set forth in the
Chart of Accounts of the affiliates, Texas Utilities
Generating Company (TUGCO) and Texas Utilities Fuel
Company (TUFCO) , being attached hereto as Exhibits A(5)
and A(6) , respectively. The Chart of Accounts for
Dallas Power & Light Company, Texas Power & Light
Company, and Texas Electric Service Company are the
Uniform System of Accounts for Class A Utilities as
required by the Public Utility Commission' s Substantive
Rules. That an item is within the definitions set
forth in the charts of Account of TUGCO, TUFCO, or the
Companies does not establish that the cost of the item
is reasonable or should be charged to ratepayers or
should be passed through the fuel clause rather than
being recouped through base rates.
2. Charges will not be included in the calculation of the
FvcrcirR, ��Ou
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fuel cost factor by reason of power purchased from any
affiliated Company except for those types of power �
specified in Exhibit A(1) attached hereto and priced �
• according to the formulae specified in said Exhibit
A(1) .
3. Charges will not be included in the calculation of the ',
fuel cost factor by reason of payments to affiliates
for any item except to the extent that the amount i
thereof is found reasonable by the Commission. Such `
finding of reasonableness shall include specific �
statements setting forth the cost to the affiliate of
each item or class items, and a finding that the price
to the utility is no higher than prices charged by the
supplying affiliate to its other affiliates or divi-
sions for the same item or items, or to unaffiliated
persons or corporations. �'
4. Within sixty (60) days of the entry of this Final •
Order, the Companies shall file a "Request for Approval
of Payments to Affiliates" (hereinafter referred to as '
the "Initial Request") with the Commission. Such '
Initial Request shall include:
(A) Schedules substantially conforming to the format ,
set forth in the Exhibits Ai2) , A(3) , and A(4)
attached hereto, which shall set forth: '
(1) An estimate (shown on Exhibit A(2) ) of cost
on a dollars per MMBtu basis for "fuel
related services" (as hereinafter defined) '
1 supplied by TUGCO for the calendar quarter or
quarters for which approval is sought; and
(2) An estimate (shown on Exhibit A(3) and A(4)
of cost on a dollars per MMBtu basis for
"fuel related services" (separately for fuel
gas related services and for fuel oil related
services) supplied by TUFCO for the calendar •
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quarter or quarters for which approval is
sought.
(B) An affidavit, executed by an officer or designated
. representative of the Companies attesting:
(1) That the factual matters set forth in the
Initial Request are true and correct and that
the estimates set forth therein reflect the
Companies' best estimates and are made in
good faith;
(2) That the estimated prices are reasonable and
are estimated to be .no higher than the price
of TUGCO or TUFCO for fuel related services
to a�y other affiliated or non-affiliated
person or corporation during the period of
time stated in•the Initial Requests; and
(3) That the Initial Request reflects no items
which are not within the definitions set
forth in the Chart of Accounts of the
affiliates.
(4) That there have been no changes in the
accounting methodologies, the rates and/or �
practices of depreciation or amoritization or
calculation of interest charges, or other
methods of computation in any affiliate
charges except as specifically noted in the
Request. '
The filing of such affidavit and the aforesaid Sched-
" ules shall not relieve the Companies' of their burden of
proving the reasonableness of payments made to affiliates
and charged to the Companies' ratepayers in accordance with
Paragraph 3 of this procedure in any hearing relating to
this procedure or in any rate cases as described herein.
5. Unless an extension of time is ordered by the Commis-
sion or a hearing examiner of the Commission, the
Commission shall review the Initial Request and, within
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� ninety (90) days of the receipt of same, shall conduct
a hearing thereon, and shall, on or before December 15,
1982 , approve by written order such prices as it �
�etermiaes are reasonable and comply with this
Procedure. Such order shall:
(A) Establish prices per hu-IBtu fer "fuel related
services" supplied by TUFCO (separately for fuel
gas related services and for fuel oil related
services) and by TUGCO, separately by generating
units as shown on Exhibit A(2) , and such prices '
shall be charged t�rough each Company' � fuel cost
factor tariff schedules in the billing months
corresponding with the calendar quarter or
quarters �or which approval is sought. As used
herein, the price for "fuel related services"
shall be based upon TUFCO or TUGCO expenses, �
within the definitions contained in the Charts of
Accounts of said affiliates, including those
chargeable to each Company on account of TUFCO' s
or TUGCO' s acquiring, transporting, causing to be
transported, producing causing to be produced,
storing, mining, or handling of fuel consumed in -
electric power generating plants, or which produce
power for t:�e Companies to the extent the
Commission finds said expenses to be reasonable,
and that said zxpenses should be charged to
customers through the fuel adjustment clause, but
� shall specifically exclude;
(1) Znterest payments on the Senior '
. Notes and other debt o� TUFCO or TL'GCO.
Interest on debt to Texas Utilities Company
shall be at a rate equal to the daily
weighted cost of all outstanding short-term
indebtedness of Texas Utilities Company,
including any fees incurred in connectian
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with the maintenance of the credit
arrangement and, at times when Texas �
Utilities Company has no short-term
. indebtedness outstanding, the interest rate
will be equal to the rate published daily in �i
the Wall Street Journal for "high grade
unsecured notes sold through dealers by major ,
corporations for thirty days;"
(2) The cost of natural gas and fuel oil acquired
� by TUFCO from non-affiliated interests and
consumed in the operation of the TUFCO system
of pipelines or in electric power generating
plan�s"which produce power for the Companies;
and '
(3) Depreciation and depletion charges on e
producing wells computed on successful
efforts method incurred by TUFCO on behalf of
DP&L, TP&L, and TESCO in developing natural
gas resources and attributable to such
Company's share of production thereform.
Unsuccessful exploration and development
costs shall not be passed through the fuel
adjustment clause.
(B) The Commission shall in such Order provide
the opportunity for each Company to recover those
actual costs incurred for fuel and fuel-related
services found reasonable by the Commission up to '
the date of implementation of the prices I
established hereunder through their fuel cost I
factor tariff schedules to the extent that the
Commission finds it appropriate to charge these
costs through the fuel adjustment clause.
6. Companies may, pending further order of the Commission,
charge to and collect from their ratepayers those fuel
and fuel related expenses incurred from non-affiliated
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interests and also those which are described in
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Subparagraphs (1) , (2) , and (3) of paragraph 5 (A) '
above. In subsequent rate cases and other proceedings �
involving such matters, the companies shall have the
burden of proving the amounts so charged and collected j
are reasonable. All amounts so charged and collected �
shall be refunded except to the extent that they are ;
found reasonable and in accordance with this procedure. I',
7. Within twenty-five (25) days after the end of each I!
cal.ndar quarter, Companies shall determine whether or ;
not the established prices as charged for such '
calendar quarter exceeded or were less than the actual '
prices incurrecY by TUFCO and/or TUGCO for all such fuel
related services for such„quarter. If the actual
prices of fuel related services rendered during said �-
quarter be less than the price so established by the
Commission for such calendar quarter, then
the Companies shall report same to the Commission '
and shall refund to their customers the overrecovery
resulting from the difference between such actual
prices and the prices so established, such refund to be '
applied to the fuel cost factors for the billing months
corresponding with the second succeeding calendar
quarter following the overrecovery. In the event
that the prices established and charged for such
calendar quarter be less than the actual price ',
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of fuel related services provided to such Companies
by TUFCO and/or TUGCO, resulting in an underrecovery
of the actual cost incurred for such fuel related
services, then in such event, the Companies shall
be entitled to recover through their fuel cost factor
schedules in each of the billing months corresponding
with the second succeeding calendar quarter the .
underrecovery resulting from the difference between
the actual prices and the prices as established, but
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only to the extent that the Commission has by written
order made a preliminary determination that such
difference is reasonable, as provided for in Paragraph �
8 below. Such preliminary finding of reasonableness
shall not be binding on the Commission or any party in
Companies' succeeding rate cases or other proceedings.
8„ A Company seekir.g recovery of costs incurred which ',
exceed the prices established for a previous quarter ',
or the establishment of new prices per MMBtu for a �
future quarter or quarters for any such fuel related
services as defined in Paragraph 5 (A) above, shall
within twenty-five (25) days followinq the close of
such previous quarter, file with the Commission a
- written Request -(hereinafter referred to as the .
"Quarterly Request") for the collection of such
underrecovery, if any, and for such new prices, and
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in such Quarterly Request shall set forth the amount
of the underrecovery, if any, and shall set forth
specifically and in detail the basis upon which such
Company contends that. such additional costs should be
so recovered, or new prices for fuel related services
as described in Paragraph SiA) above should be
established. The burden of proof shall be upon the ,
Companies to establish that the costs so incurred
which exceed the price established for the previous
quarter and the new prices which it estimates to
be incurred in such future quarter�or quarters are
reasonable and comply with this Procedure. The ,
Commission shall act upon each such Quarterly Request
within sixty (60) days from receipt thereof by final, I
appealable written order establishing such prices
as it determines on a preliminary basis are
reasonable and comply with this Procedure. Such �
preliminary finding of reasonableness shall not be
binding on the Commission or any party in subsequent
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rate cases or proceedings relating to fuel charges and
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shall not relieve the Company of its burden of proving '
in subsequent rate cases and proceedings that the
� amounts so char ed and c
g ollected are reasonable.
9. Each Company shall in each general, systemwide rate
case have the burden of proving that all amounts j
collected from ratepayers pursuant to paragraphs ',
5, 6, 7, and 8 of this Procedure since the end of �i
the test year of the Company' s preceding general, ',
systemwide rate case are reasonable as defined in �'
paragraph 3 of this Procedure and conply in
all respects with this Procedure. The final order I
of the Commission in each general, systemwide rate
case of each Company shall include a finding of
,
the extent to which amounts collected from k
ratepayers pursuant to this Procedure are reasonable.
Such finding of reasonableness shall include speci.f�.c
statements setting forth the cost to the affiliate
of each service, property, right, or thing, or class '
thereof, charged to ratepayers pursuant to this '
Procedure and that the price charged to the Company �
is no higher than the price charged by the supplying
affiliate to other affiliates or divisions for the '
same item or items, or to unaffiliated persons or '�
corporations. Al1 amounts collected in excess of
the amounts found in compliance with this procedure and II
reasonable by the Commission shall be refunded in the
next quarter following the entry of the final order ',
making the determination of reasonableness: '
1Q. Nothing in this Procedure shall be construed to deny to
the Companies the right to recover all fuel service '
expenses actually incurred by them to the extent that
same are found by the Commission to be reasonable or to .
permit the Companies to recover more than those actual
fuel service expenses which are found reasonable by the
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Commission. All charges collected pursuant to this
procedure are subject to review and refund in subse-
quent rate cases and other proceedings. All amounts
hereafter charged by affiliates and collected from the
Companies' ratepayers through the fuel adjustment
clause other than those specifically authorized by this
Procedure and found reasonable by the Commission shall
be refunded. '
11. Notwithstanding anything to the contrary herein, any
municipal regulatory authority exercising original
jurisdiction over any one or more of the Companies
(A) shall have the right to conduct any investigation
relating to a Company' s Request which such author-
ity deemed advisable; and
(B) shall have the right to intervene before the
;
Commission, to obtain discovery and to participate
in any meeting or hearing held pursuant to the
above provisions; and
(C) shall have the right to employ, collectively, an
outside accounting firm to review the quarterly
filings and substantiating data for approval to
determine whether they comply with the Procedure,
the cost of which review will be paid by the
Companies to the extent that said cost is recover-
able by the Companies as a rate case expense.
1:2. Any customer of the Companies shall have the right to
intervene, participate, and obtain discovery concerning
-, any Quarterly Request filed pursuant to this Procedure
to the extent provided in this Commission' s Rules of
Practice and Procedures.
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EYHIBIT A (1) ,
DEFINITIONS AND FORI�IULAE APPLICABLE '
TO ENERGY TRANSACTIONS BET��IEEN
Dallas Power & Light, Texas Power & Light,
and Texas Electric Service Company
I . Energy Sales for Purchaser' s Load Requirements
Energy sales which are r.lade to supply a portion
of the �purchaser' s load requirements and which are
generally initiated by the purchaser shall be priced
accordi:ng to A or B below dependent upon the type of
fuel co:nsumed by the seller to nake the sale. Further-
more, certain additior.al costs as set forth under C below
snall be charged the purchaser by the seller when
applica:ble. _
A. Ch,arge for Energy Sales - Gas Generation
Seller shall bill purchaser for energy on basis of �
tha highest price paid by the seller for gas
co:nsumed in its system to make the sale , applied to
th�=_ additional PiMBtu' s of gas used on seller' s
sy;stem to generate the additional energy.
B. Ch<3rge for Energy Sales - Oil Generation
Se:ller shall bill purchaser for energy on the basis of
thE. highest priced oil consumed to make the sale
ap��lied to the additional t-udBtu' s of oil used on
se:Ller' s system to generate the additional energy.
The price of the oil shall be the greater of:
(1;1 the Last In-First Out price of the oil consumed,
or the (2) the average stores cost.
C. Adc3itional Charges (applicable un.der A and B above)
1 . Start-up costs are incurred and applicable �ahen
seller , in connection with the request ior
energy , must bring on line from standby an ,
additional unit (s) .
2 . Minimum operatior.s costs are incurred and
applicable when selier retair.s uniL (s) on iine
during periods when capaciLy has been requested.
Charge� shall be based on the additional fuel
cost (calculated pursuant �o A and B above)
incurred tu maintain the additional unit (s)
on line , to the extent that these costs are -
not recovered by charges under A and B above.
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Notwithstanding this provision, it is agreed `
that the purchaser will maintain a minimum
purchase schedule equal to the minimum load
of the additional unit (s) being maintai�ed on
line at the request of the purchaser. '
3 . Other costs are identifiable operating expenses
incurred in connection with the request for
energy such as supplies and supplemental and
overtime labor. These costs shall be billed
by the seller and identified separately.
4 . Transmission losses that occur on tne seller' s
system as a direct result of the energy sales
shall either be priced in accordance with A
or B above or be returned in-kind by the purchaser.
The seller must estinate the t-ransmission losses
and notify the purchaser prior to the energy sales .
II . Energy 7Cransactions for Economy
Energy t:ransactions which are made to reduce the fuel
expense of the companies as a result of the seller having
surplus energy available that can be produced and sold at a
price bE�low the purchaser' s displaced production cost and
above the seller ' s incremental production cost shall be
classif�_ed and priced according to the following provisions,
provide�� however that r.o such energy transactions shall
be pricE�d higher than the purchaser' s displaced production
cost or lower than the seller' s incremental production
cost:
A. Liqnite Energ� Sa1es between Companies
WhE:n a company cannot take its ownership share of
liqnite generation being produced, the company shall
ari-ange a sale wi�h one or both of the other coMpanies. .
ThE: energy shall be recorded in a special sale or
purchase account for " lignite ene'rgy sales" and will
be priced and paid for at the rate for the month
�vhich is quoted to third p�.rties for "Ofi-Peak
Int:erruptible Econor;�y Energy" less 3 . 5 mills per
ki�'�owatt-hour. Available lignite energy will be
ofi:ered by the selling company to the other compa�ies
pr:Lor to the offer to third parties .
B. Lic�nite Energ�� Transfer
In those cases when a company cannot take its ownership
shz�re of lignite generation being produced, and neither
oi the other two companies can schedule this energy _
int:o its system, and no sale to third parties can be
�
�
schE�duled, then lignite generation must be reduced.
To rninimize the actual amount oi lignite generation ,
reduction, as well as provide necessary relief to
the company with excess generation, lignite -generation '�
shall be reduced only to the extent necessary to �
rel:Leve the company with excess generation and a '
transfer shall be made by such cor.lpany to each oi
the other two companies in order that each of the
othE�r companies may maintair. its share of energy
frorn the lignite unit prior to the reduction. This �
energy shall be recorded in a special sale or '
purc:hase account for " ?ignite transfer" and shall be '
pric:ed and paid for at the current month' s weighted ;
ave��age fuel cost (per kwh net generated) of the ',
lignite plant (or unit) where the generation was '
redizced. '
C. Other Economy Enerc�y Transactions (Gas or Oil Generation)
Spec:ial energy transactions involving gas or oil '
genearation may occur from •time to time in order to
minir.lize a company ' s total fuel cost or improve �.
the overall fuel supply and/or operations. Such
transactions shall be priced so that the price of the
enel:gy purchased shall be less than the decremental :
cosi. of the purchasing company and more than the ,
incz:emental cost of the selling company.
f
�
•..,. �,;-, -----��- , � . , __ .. �
. Section � � ��D RATE SCHEDULES Sheet No. �
ADJUST+IENT AN� CHPRG�S
Revision No. or i o 1 na I
Title SCNEDULE FC Effective �' Aop I(cat f on
FUEL COST
Page 10 of 12
EXHIBIT A(2)
The estimafied c:ost of TUGCO-fuel related servicJs (Including ignftion and flame stabll(zation
fuels) applicat�le during the Company's bllling perlods most closPly corresponding to the Calendar
Quarter beginning , 19 � is as follows: - - � •�•• -
Big Brown Nb�t(celto Mont(cello �Nartin Lake
(Units 1 (Units 1 tUnit 3) (Units 1,
_ . . . . . 3 2) b 2) 2, 3 3)
Estimated Cost
For the puarter beginning 1, 19
i�. Est t mated c:ost (5) (See D�ote A)
2. Estimated MMBtu to be received
3. Estlmated c:ost for Which approva!
sounht, Ilne 1 dfvided by tfne 2,
(S/MMBtu) , ' _
Over/Under Recavery of Actual Expense .
for the puarter beolnning 1, 19
4. �revtousiy approved estimated cost
(3/MM3tu)
5. Actual !4MBtu recefved
b. �ine 4, tlmes Ltne 5, (S)
7. Cost incurred by TUGCO (3) t�ee Note A)
8. Over(Under) recovery for wh(ch approval
is sought, Iina 6 m(nus I(ne 7 (S)
NOTE A: Cast exciudes those items descr(bed (n paragraphs 5(A)(t), 5(A)(2), and 5tA)(3> ln the
Procedure for Approval of Payments to Afftltates.
' (
I
EXn;b;,t a(2)
%
�
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. _.. �.. . ...... ....._. " ::'.ti.. . ' .. .,�'.,:. �
. . . � .. . . . . ._ .. . . . . . ... '' ' ' ' .. . .. .. .... . ..... . . . ... , ' ... ... �'.Y. .. ..
. . . . . ...._.. � . . . . .. .. . .. ..M'- ... .. . . �
� 111-D RATE SCNE�ULES Sheet No. �
Section ADJUSTMENT a�D CNPRGES :
Revision No. Or i a 1 na 1
SCNEDULE FC Effective See Aoolicaticn '
k.
Title FUEL COST '
Page �� of 12 I
EXHIBIT A(3) i
The esttmated r_ost of TUFCO-gas related services applicable during the Company's btlling period ',
most closely cc�rresponding to the calandar Quarter beginning 1, 19 , as follows: I
Fuel Gas and Fuei Gas Ssrvtcss ;
I
Estimated Cost . i
For the Quarter bealnntng 1, 19
1. Esttmated cost (S) (See Note B) i
2. Cost of st��gle purpose lateral fines, (S) ',
3. Llne 1 plu:s Ilne 2, t5)
4. Est 1 mated P�1�4Btu to be rece i ved ! �
5. Estfmated �cost for which aporovzl ts .
sought, (S,�"�IMBtu) '
Over/Under Re a�very of Actual Expense �
for the Quarter beginnfng 1, 19
6. Prevtously approve� estimated cost
(S/�M�dBtu)
7. Actua I �4�f8tu rece(ved
8. line 6 ttm�as ►ine 7, ($) '
• ;
9. Cost incuri�ed by TUFCO on b�half of the i
respective Company (S) (See Notes A b 8)
10. OvertUnder)re�very for which approval (s ;
sought, tine 8 minus Ilne 9, (S)
Note A: In order to close its books, TUFCO Ntli record estimated cost ot purchased fuel gas and
volum�s at the end of each month and shall adjust same to actual costs when actual data are I
known. '
Note B: C.�st �excludes those ttems described in paragraphs 5tA)(1), 5tA)(2>, and 5(A1(3) In the . ,
Procedure for Approval of Payments to Afftlfates.
�
Exhibit A(_3)
. ,
Section III-D RATE SCHEDULES Sheet No. �
ADJUSTMENT AtJO CHa�GES
Revision No. �'1 o t na I
7i21e SCHEDULE FC Effective See Aoo I I cat i on F
FUEL COST
Page 12 of t2
. EXHIBIT A(4)
The estimated cost of TUFCO-otl reiated servlces appllcabl9 durtng the Company's bitling period
most closely corresponding to the calendar Quarter beglnning 1, 19 , (s as follows:
Fuei O11 and Fuei 011 Serv(ces
s are es�aua
Estimated Cost
For the Quarter beginning 1, 19 '
1. Estlmated cost (S/MMBtu) (See Note A>
2. Esttmatad cost to daliver oIl to Company's plants,
(5/hiHBfiu)
3. Estimated cost for wh(ch approval ts sought,
Ifne 1 plus line 2, tS/MMBtu)
Over/Under Reoov�ry of Actual Expense .
For the Quarte�r beolnning 1, 19 -
4. Prevlously approved estimated cost (S/MMBtu)
5. Actual MMB�tu recelved
6. Line 4 times Ilne 5, t5)
5. Cost 1ncu�i�ed by TUFCO on behalf of the respecttve
Company, ('S) (See Note A)
6. lnventory sdjustment amount for which approval Is
sought, liiie 7 minus Ifne 6, (S)
Note A: Cost excludes those (tems described in paragraphs 5(A)(1), 5(A)(2), and 5(A) (3) ln the '
Procedure for Approvai ot Payments to Afftllates.
Exhibit A(4)
r
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TEXAS UTILITIES GENERATIIdG COMPANY -
LIGNITE PRODUCTION EXPENSE ACCOUIv'TS �_
Account Account Title
151.000 FUEI, PRODUCTION EXPENSE
.10 Operation Expense ,
.11 Stripping
.12 Loading
.13 Drainage
.14 Hauling - Trucks ',
.15 Hauling - Rail
.17 Reclamation
.18 Roads '
.20 Maintenance'Expense
.21 Stripping
.22 Loading ' '
.23 Drainage
.24 . Hauling - Trucks , '
. 25 Hauling - Rail '
.27 Land, Building 5 Service Facilities
.30 Other Charges
.31 Royalties
.32 Damages & Relocations
. 33 Ad Valorem Taxes ,
. 34 Interest '
.35 Depreciation
.36 Delay Rentals
.37 Amortization of Lignite Resources and Fee Lignite �
.38 Reclamation Fee
.39 Federal Income Tax Credits
.40 Supervision & Engineering '
.41 Supervision
.42 Applications � Surveying
.43 Outside Services Employed '
.44 Training
.45 Office Supplies & Expense
.46 Environmental Research
.47 Safety Supplies & Expense
.48 Miscellaneous Expense
.49 General Office Expense - Transferred
Exhibit A ( 5 ) - Page 1
, .
. .. .. . � .. . . . ....._.. . � .. . . . . . . . ..'.. .^'Y''• . � . ... , , . . . . � . � " � ' . . .. � � �- �- .... . ... �.
TE}CAS UTILITIES GENERATING COMPANY
LIGIvITE PRODUCTIO\ EXPEI3SE ACCl7U?VTS E`
Account Account Title �
151.01)0 FUEL PRODUCTION EXPENSE (continued) ;
.517 Clearing Accounts
.5:1 Shop Expense
.52 Diesel Purchased
.5:3 Automotive Equipment
.5�'► Dozers '
.5'S Patrols
.S6 Scrapers :
.57 Front End Loaders
.5l3 Water Trucks
.S'� Clearing-Accounts - CR
.6O Fuel Cost Transferred
.6:L Lignite Production Cost
�:
.90 Fuel Stock on Hand ,
.91 Fuel Oil - No. 2
.92, Lignite Znventory
Exhibit A ( 5) - Page 2
... .._ . . ..: _,.. _.._..�.-.. _...�.....,.. ..:.�.�.:�:�_,,r.nyu .__. _ ..,.........-. .. . , .
TEXAS UTZLITIES GENERATI\G CO:iPANY
POWER PRODUCTION EXPEVSES
�
Detail �
Account Account Title I
501.000 FUEL '
.10 Lignite ',
.11 Production Cost - Transferred
This account shall include the current months applicable '
lignite production cost. '
.12 Fuel Handling Expense
This account shall include the cost of operating labor
and operating expense inc:::re._ in the handling of lignite
from the point of the receiving hopper at the generating
statioa to the boiler. Also includes clearing from lab
expense for all routine fuel analyses.
��
.14 Ash Disposal Expense
This account shall include the expenses incurred in the
disposal of ash and shall be credited with the proceeds ,
from the sale of residuals. '
.15 Fuel Treatnent Expense '
This account shall include the expense incurred in treatment I
of fuel with chemicals or additives.
.19 Rail Transportation Conanon Carrier
This account shall include the monthly allocation of
expenditures made to common carriers for the rail
transportation of lignite. � '
.20 Other Fuels '
- .21 Gas
i
This account shall include the cost of gas consumed in the '
generating station.
.22 Oil - No. 2
This account shall include the cost of oil consumed in the
generating station. _
Exhibit A ( 5) - Page 3
r
TEXAS liTILITIES GE�IERATING CO�C'ANY
LIGNITE PRODUCTION EXPE�iSE ACCOUNTS
Detail �
Account Account Title
OPERATION
11 Stripping ;
Labor - Operation of draglines and miscellaneous labor
incurred in the etzipping operation.
Expense - Supplies consumed in operation of draglines,
including lubricants and recorder paper. Cost of
power consumed by draglines. Includes costs incurred
clearing land ahead of stripping operations.
Clearing Expense - Includes monthly proration of costs
of automotive equipm�nt, dozers, patrols, scrapers and
front-end loaders. �
12 Loading
Labor - Operation of shovels and miscellaneous labor
incurred in the loading operation.
Expense - Supplies consumed in operation of shovels,
including lubricants. Cost of power consumed.
Clearing Expense - Includes monthly proration of costs
of automotive equipment, dozers, patrols, scrapers and
front-end loaders.
13 Drainage
Labor - Operation of pumps and� miscellaneous labor
incurred in the drainage operation, including pit pumping,
J retention ponds and related drainage ditches.
Expense - Supplies consumed in the operation of pumping ,
equipment which includes lubricants, gasoline, hose,
lines and fittings. Cost of power consumed.
Clearing Expense - Includes monthly proration of costs
of automotive equipment , dozers , patrols, scrapers
and front-end loaders.
Exhibit A (5 ) - Pace 4
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TEXAS UTILZTIES GEt�tERATING CO;�AN`i
LIGNZTE PRODL'CTION EXPENSE ACCOLTI�TS
G
Detail
Account Account Title
14 Hauling - Trucks I
This account shall include the cost of hauling fuel by
truck from the pit to the receiving hopper or to train
loading point.
Labor - Operation of haulers, train loading stations, .
and miscellaneous labor incurred in the hauling operation.
Expense - Supplies consumed in the operation of haulers
and loading stations, including lubricants.
Clearing Expense - Diesel consumed.
15 Hauling - Rail M
�_
This account shall include the cost of hauling fuel by rail.
Labor - Operation of trains and �miscellaneous labor incurred
in zail hau2ing operation.
Expense - Supplies consumed in operation of trains, including
lubricants and power consumed.
Contracts - Includes transportation cost by common carrier.
Clearing Expense - Diesel consumed.
17 Reclamation
Labor - Labor incurred in recla�at�on.
Expense - Costs iacurre3 in leveling, planting, fertilizing
and fencing. This account shall be credited with revenues '
received in connection with the sale of products through ,
the reclamation and restoration operation
� Clearing Expense - Includes monthly proration of costs of
automotive equipment , dozers, patrols, scrapers and front-
end loaders.
18 Roads
Expenses incurred in establishing and maintaining service
roads, pit roads and haul roads.
Labor - Miscellaneous labor.
Rx},; hi t A ( Sl - Pa�-ra �
_ . .
, � , . -
*
TEXAS UTILITIES G�IERATING CO�Alr'Y
LIG:�TITE PRODUCTIO\ EYPENSE ACCOL'NTS
i
Detail
Account Account Title
18 Roads (continued)
Expense - Materials and supplies consumed in maintaining
roads, includes gravel, rock and surfacing materizls. '
Clearing Expense - Includes monthly proration of costs
of automotive equipment, dozers, patrols, scrapers, '
water trucks and front-end loaders. '
M.AZNTE*TANCE
21 Stripping '
Expense - Maintenance of draglines, including replaeement
of trail cable, wire rope and dragline buckets. I
Clearing Expense - Includes monthly proration of shop
expense.
22 Loading .
Expense - Maintenance of shovels, including replacement
of trail cable and wire rope.
Clearing Expense - Includes monthly proration of shop
expense. . ,
23 Drainage
Expense - Maintenance of pumping equipment.
Clearing Expense - Includes monthly prozation of shop
expense.
24 Hauling - Trucks
Expense - ;�Saintenance of trucks, including parts for
loading station.
Clearing Expense - Includes monthly proration of snop
expense.
25 Hauling - Rail
Expense - '.�taintenance of trains, including lignite cars ,
locomotive, rails, roadbed, bridges, signal system and
catenary system.
Exhibit A ( 5) - Paae 6
TEXAS UTILITIES GE*tERATIhG C0:•�ANY
LIG�IITE PRODUCTIOn EXPE.^tSE ACCOUNTS
�
Detail
Account Account Title
25 Hauling - Rail (continued) "
Clearing Expense - Includes monthly proration of shop
expense.
27 Land, Buildings & Service Facilities
,
Expense - Maintenance of land, buildings and service '
facilities, including substations, power lines to
point of delivery to trail cable, communication equipment,
office buildings, warehouses, shops and service facilities.
Clearing Expense - Includes monthly proration of shop
expense.
OTHER CI�ARGES
�
31 Royalties
Zncludes royalty expense for all coal and lignite loaded
during the period in accordance with the provisions as ,
set forth in the lease.
32 Damages & Relocations
Includes expense incurred for damages to surface of leased
lands, payments for improvements, and costs incurred in
removing or relocating property of others.
33 Ad Valorem Taxes
Includes the amount of ad valorem taxes assessed by county,
municipal or other local governmental authorities.
34 Interest
Includes the interest transferred to operations on debt
to associated companies and other long-term debt.
35 Depreciation
Zncludes the depreciation expense for all classes of
depreciable plant in service e:ccept such depreciation
expense as is chargeable to clearing accounts . �
36 Delay Rentals
Zncludes delay rental expense and crop sales.
T_.L : L : 1 T /C. � _ T�...�... '7
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,
TEXAS UTILITIES GEIvERATI�G COMP�„'v'Y
LIGNITE PRODUCTIO� E:�PE;�SE ACCOUNTS
Detail
Account Account Title
37 Amortization of Lignite Resources
Includes amortization of lignite resources based on
lignite loaded during the period and amortization of ,
fee lignite based on acre foot production duT 'ng the '
period.
38 Reclamation Fee
Includes fees imposed under the Surface Mining Control '
and Reclamation Act of 1977.
` -
39 Federal Income Tax Credits
Includes allocated portion of tax credit relating to �
Federal Income Taxes.
SUPERVISION b E*iGINEERING
41 Supervision ,
This account shall include the cost of labor and expenses
incurred in the general supervision and direction of Fuel
Production. Includes .Superintendents, Engineers, Foremen ,
and Assistant Foremen.
42 Applications & Surveying
This account shall inclu3e the cost of Iabor and expense
incurred in surveying, core drilling, mapping, drafting
and field engineering. Includes application Engineer and
assigned Technicians.
43 Outside Services Employed
This account shall include the fees and expenses for general
services which are not applicable to a particular operating
function or to other accounts. Includes administrative and
general expense of associated companies, legal expenses ,
engineering consultants and management consultants.
44 Training �
This account shall include [he fees and expense incurred in
� attending training courses and conferences.
Rxhibit A ( 5 ) - Pac�e 8
/'
�
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. . . . .. ...._._ � '
. . . . ... . . . . . ..... ..k.
TEXr1S UTILITIES GE`1ER.ATING COi�[PA:IY
LZG:IITE PRODC�CTIO� EXPE:�SE ACCOiT`TS
�
i
Detail '
Account Account Title
44 Training (continued) ',
Clearing Expense - Includes monthly proration of training ;
center expenses. '
45 Office Supplies & Expense '
This account shall include office supplies, salaries and
expense incurred in connection with Fuel Production.
Zncludes Accountants, Buyers, general clerical and steno-
�
graphic salaries, telephones, postage, building services , ',
janitorial services and office supplies. ,
46 Environmental R�s�arch
This account shall include the costs of environmental
research, including salaries and operating expense. k
47 Safety Supplies & Expense ',
This account shall include the cost of first-aid supplies, ;
safety snoe expense, safety glasses, hard hats, flashlights , ,
fire extinguishers and employee personal items. '
48 Miscellaneous Expense '
This account shall include the expenses incurred in
connection with Fuel Production not provided elsewhere.
Includes property insurance, employee benefits, rents,
employee meals, traveling expense, and incidental expenses.
49 General Office Expense - Transferred '
This account shall include the general office expense '
allocated to Lignite Production Expenses. '
CLEARZNG ACCOWTS
51 Shop Expense
This account shall include all maintenance, shop and store-
room labor incurred during the month. All shop tools , sup-
plies and expense of shop and storeroom shall be charged to
this account. Includes freight or transportation charges
applicable to Account 154 - Plant Materials and Operating
Supplies , welding rod, fasteners, small tools, gasketing
and packing, and low value maintenance supplies and parts
consumed in general plant maintenance. Also includes clearing
from lab expense for oil an3lyses.
Exhibit A ( 5 ) - Paqe 9
_. ._ .... . . ..,_... �
.::_..._ �...::�:�...,�..�y,,,. - _.. _.
TE:ZAS UTILITIES GENERATIiv'G CO�A:\'Y
LIG:VITE PRODUCTIOr E�'ENSE ACCOL'�TS �_
�.
4
Detail
Account Account Title
51 Shop Expense (continued) '
This account shall be cleared monthly by proration to '
expense account classifications on basis of maintenance
man-hours worked on various accounts and crediting
clearing accounts - CR.
52 Diesel Purchased
This account snall include cost of diesel purchased during
the month. This account shall be cleared monthly hy pro-
ration to expense account classification on basis of con-
sumption and crediting clearing accounts - CR.
53 Automotive Equipment � �
This account shall include cost of supplies, expense, fuel
and maintenance incurred on automobiles, pickups and trucks.
This account shall be cleared monthly by proration to expense
account classification on assigned basis with credit to
clearing accounts - CR.
54 Dozers
This account shall include cost of labor and expense for
operation of dozers. This account shall be cleared monthly
by proration to expense account classification based on
where the operations equipment was assigned during period
and crediting clearing accounts - CR.
55 Patrols .
This account shall include cost of labor and expense for
operation of patrols. This account shall be cleared monthly
by proration to expense account classification based on
where the operations equipment was assigned during period
and crediting clearing accounts - CR.
56 Scrapers
This account shall include cost of labor and expense for
operation of scrapers. Tnis account shall be cleared monthly
by proration to expense account classification based on
where the operations equipment was assigned du:ing period
and crediting clearing accounts - CR.
r.,�,; �,; } a r� � _ p a,-o i n
i
I
. . . . . . � . . . . _...__ 'I
TEXAS UTILITZES GE�ER�TING CO1�LpANY ,
LIGtiITE PRODL'CTIO\ EXPE`�SE ACCOLTNTS �
r
Detail �
Account Account Title - i
I
57 Front-End Loaders � ;
This account shall include cost of labor and expense for I
operation of front-end loaders. This account shall be '
cle�red monthly by proration to expense account classifi- ,
cation based on where the operations equipment was assigned
during period and crediting clearing accounts - CR. '
58 Water Trucks '
This account shall include cost of labor and expense for I
operation of water trucks. This account shall be cleared
monthly by proration to expense account classification '
based on where the operations equipment was assigned during
period and crediting clearing accounts - CR. �.
€
54 Clearing Accounts - CR ',
FUEL COST TP.ANSFE'RRED �',
i
61 Lignite Production Cost �
This account shall be credited with current months lignite II
production expense and a debit or credit will apply to
amortization of deferred charges with baZance being charged
to Account SO1 - Fuel Expense. ,
FUEL STOCR ON HAND '
91 Fuel Oil - No. 2 �
This account shall include the book cost of fuel on hand. I
92 Lignite Znventory ,
This account shall include the book cost of the lignite !
� inventory on hand. �,
Exhibit A (5 ) - Page 11
r
_.. . ..,. _
. _ , _._�._. - _ -
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T�..,�S UTILITIES FUEL CO:�A�'VY .
E
Account Account Title
NATURAL GAS PRODUCTION EXPE�ISES
OPERAT�ON '
752.000 WELL EYPE:ISES
.I00 Gas Wells
754.040 FIEZD C0:�3RESSOR STATION E:�E�TSES
� - : .
755.000 FIELD COMPRESSOR STATION FUEL AND POWER
756.000 FIELD I�ASURZNG & REGUI.ATING STATION EXPENSES �
757.000 PURIFICc�TION EXPENScS
758.000 GAS WELL ROYALTIES '
759.000 OTHER EXPENSES
.100 Gas '
.110 Other
.120 Abandonment of Li.nes
MAINTEhANCE
764.a00 MAIVTE:IANCE OF FIELD LINES
7b5.000 MAI:ITE:1A��10E OF FIELD COMPRESSOR STATION EQUIP:fE:�IT
767.000 MAI:ITE:��,`CE OF PURIFICATION EQUIP�IENT
�.,t�.; 1,; � n f F 1 _ p a.-r a 1
. f
. Account Account Title � '
'l.
PRODLCTS EXTR�iCTION E.�PE�SES
OPERATION
776.000 OPERr1TI0N SL'PPLIES AND EXPENScS � '
778.000 _ ROYALTIES ON PRODUCTS EXTRACTED . '
783.�00 RENTS
' I
MAI;vTENA.VCE
786.000 M�INTE`I?,NCE OF E.YTRACTION EQUIPME:VT '
r � �
GAS SUPPLY E.�PENSES �
OPE:L�TION '
8�'J.(}00 FUEL PURCHASES
.100 Natural Gas
.110 Current :ionth Estimate
.120 Reversal Prior Month Estimate
.130 Prior Month �,ctual Payment '
.200 No. 2 Fuel Oil
.210 Fuel Oil
.220 Commercial Transportation ;
.230 • TUFCo Truck Expense
.290 � Miscellaneous
.500 No. 5 Fuel Oil
.510 Fuel Oil
.590 Miscellaneous
.600 Adjustment
.610 Gas .
.620 No. 2 Fuel Oil
.630 No. S Fuel Oil
Exhibit A ( 6) — Page 2
i
�
. . . _ . .. .�. . .
Account Account Title
806.000 EXCH,AI�IGE GAS '
807.000 PURCHASED GAS EXPENSES
808.000 G�.S WITHDRAWDI FROM STO�GE - DEBIT
809.000 GAS DELIVERED TO STOR?,GE - CREDIT
810.000 GaS FOR CO?�RESSOR STATION FUEL - CREDIT
813.000 OTHER GAS SUPPLY EXPE1'SES
.100 Salaries and Expenses
.110 Salaries
.130 Expenses of Other Employees
.190 Miscellaneous Expenses
UNDERGROLTiv'D GAS STORAGE EXPENSES
OPERATION
814.000 OPEFLATION SUPERVISIOY A:�'D EtiGI:1E�RI:IG
8I6.000 WELLS EXPENSES
817.000 LI.lES EXPEVSES '
� 818.000 COMPRESSOR ST�TION EXPENSES '
819.000 CO�iPRESSOR STaTION FUEL AND POWER
820.000 I�ASURI�IG AIv'D REGtJLc�,TING STaTION EXPENSES
821.000 PURZrIC�TZON EXPE\SES
825.000 STORAGE WELL ROYALTIES
826.000 RENTS
-- MAINTENANCE
833.Q00 . MAINTEyA►�ICE OF LItiES
834.000 ;1AI�TTFNA.'�ICE OF COMPRESSOR STr1TI0N EQUIP;fE'VT
835.000 MAINTENANCE OF MEASURING ADID REGULr1TI:dG STaTI0:1
EQUIP;�*IT
F u r,; �,; +- A r 6 � — p a�;A �
% '
/
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Account Account Title
836.QOQ MAZNTE,aA►�10E OF PURIFZCATZON EQUIP'2ENT �
TRANS`iISSION EXPENSES '
OPER�TION
850.000 OPERATION SUPERVISION AND ENGINEERIVG ;
851.000 � SYST�"1 CONTROL �.ND LOAD DISP?,TCHIVG
852.000 COr�IL':IICATZON SYSTEM EXPENSES
853.000 COMPRESSOR STaTION LABOR AND EXPENSES
854.000 GAS FOR CO'�R:SSOR STATION FUEL
83b.000 MAI;IS E.��PE*TS�S
857.000 ME4SURI:IG AND REGULATING ST�TION EXPENSES
858.000 TR�NSMISSI0;1 AND CO�IPBESSION OF GAS BY OTnER �:
8b0.000 RENTS
MAIVTE:IP.NC�
861.000 21AINTEVANCE SUPEQVISIOy A:�D EVGI�IEERING '
862.000 MAINTE�IANCE OF ST�ZUCTUR�S
863.000 rrAzv��aNCE oF r:Az.rs
.100 Right-of Way-Maintenance
.200 Corrosion Control
.3t30 Pipe Maintenance
864.000 i�.AZNTENANCE OF CO•`�3RESSOR ST�:ION EQUIP:�:IT
8b5.000 MAL�1T£:�Ir1:vCE OF :��,SURIVG �.W REGULaTI:1G STATZO:d
8b6.000 :SAINTENANCE OF CO:�fU:1IC�TION EQUIP;4E:iT
867.000 MAZ:ITE:IA.'VCc. OF OTHER EQUIP:1�'c�IT
Exhibit A ( 6) - Pace 4
Account Account Title
. �
ADMI`IISTR.�TIVE AND GENERA.L EYPENSES
OPERATION
__
920.000 ADMINISTRATIVE AND GE:r'E:tAL SALARIES ',
921.000 OFFICE SJPPLIES AND EXPE:ISES
.100 Expenses of Officers .
- .110 Paid to Officers - Executive Vice President
.120 Paid to Officers - Senior Vice President
.130 Paid to Others for Oiiicers - Executive Vice
President
.140 Paid to Others for Officers - Senior Vice
President
.200 Expenses of Other Employees
.210 Paid to E:aployees
.220 Paid to Others for Employees .
.300 _ Vehicle Use Expense-Credit �
.400 Oftice Supplies and Expenses
923.000 OUTSIDE SERVZCES E`LpLOYED F
.100 Legal Services
.200 Engineering Services
.304 Accounting and Tax Services ;
.400 Personnel Services
.900 Other Outside Services �
924.000 PROPERTY INStTRA.'�CE ,
925.000 ZNJURIES �VD D?,.'IAGES
926.000 E:�SPLOYEES PENSIONS A.*ID BEYEFITS
.100 Pension Costs
.200 Group Life Insurance
.300 Group Hospitali.zation
.4Q0 Thrift Plan Contributions '
.500 Accidental Death or Dismemberaent
.900 Other Employee Benefits
930.000 MZSCELI.�1,vE0US GEVE�L E:{PEVSE
931.000 � RE*�TS
.100 Offices •
.200 Tzansportation and Parking
.300 Office Equipnent
.900 Other
i
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. . _. .. ..i�". _ .
Account Account Title
�
MAINTENA1vCE f
932.000 MAZNTENr'�'�10E OF GE.'`lE�AI. PLA:'dT '
' i
i
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,
Exhibit A (6 ) - Paqe 6
/
j
Account Account Title �
�- OTHER ACCOUNTS
'�
403.000 DE:PRECIATION E�ENSE '
404. 100 DE;PLETION OF PRODUCING GAS LAND AND LAND RIGHTS
408.000 T��XES OTHER THAN INCOME TAXES '
. 101 FICA
. 102 Federal Unemployment Tax
. 103 Federal Highway U� . Tax ,
.211 State Gross Receipta Tax ,
.212 State Ad Valorem Ta:� '
.213 State Franchise Tax '
.214 State Motor Vehicle Tax �
.215 State Unemployment Tax -
.217 State Taxes - Other
.222 City Ad Valorem Tax
.232 County Ad Valorem Tax
.242 School Ad Valorem Tax
.252 Other - Ad Valorem Tax .
409. 100 OF'ERATZ;TG INCOME TAXES �:
410. 100 DE;FERRED INCOME TAXES - OPER.ATING INCOME .
412.000 ZrfVEST'`�NT TAX CREDITS
. 100 ZTC Deferred to Future Periods !
.Z00 ITC Restored to Operating Income '
419.200 IN'TEREST INCOME
427.000 INiTEREST EXPE,iSE - LONG-TERM DEBT
428.000 AN[ORTIZ�TION OF DEBT DISCOU*1T AND EXPE�ISE
430.000 INfTEREST ON DEBT TO ASSOCIATED COi�ANIES
431 .000 OZ'HER INTEREST E.`�'ENSE
�`v},; 1-�i +- II (Fi 1 - Parro 7
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DETAIL OF OPE�ITI0�1 & '1r1ZVT��?.�Cc EXPE�SES �
Account ' Account Title E
�
NATL'RAL G�S ?P.ODUC':ION EYPEVSES ',
_ O'D F Rr�.T Z�N
752.000 WELL EY.PE:�'SiS
This account shall include the cost of labor, materials used ;
and expenses incurred in operating producing gas wells. '
Labor: �
1. Supervising.
2. Testing, bailing, swabbing, blowing and gauging producing
gas wells. . . ,
3. Cleaning off old well locations. ,
4. Painting signs , etc. '
, 5. Minor upkeep of we11 roads and fences, etc. -
6. Turning well� off and on.
7. Pw:iping wells. „ '
Materials and Expenses:
�
8. Gas, gasoline , and oil used in pumping, bailing, heating,
and swabbing. ',
9. Lumber � nails , and other materials used for upkeep of i
fences , making signs , etc. �
10. Materials for upkeep of well roads , etc.
11. Well swabs. '
12. Employees' transportation and travel expenses. I
13. Freight , express , parcel post, trucking and other trans-
portation. '
14. Transportation: company and rented vehicles. 'i
754.Q00 FIELD COtiL°RESSOR ST�iION E.�E�SLS �
This account shall include the cost of iabor, materials used ,
. except fuel , and expenses incurred in operating field com- '
pressoz stations. '
i.abor:
1. Supervising.
2. Operat'_ng and checking engines, equipment valves , machine_„
gauges , and other instruments , including cleaning, wipin�,
polishing, and lubricating. I
3. Operating boilers and boiler accessory equipment and
recording fuel used. ,
Exhibit A (6 ) - Page 8
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_. �..
Account Account Title ,
� 754.000 FIELD COMPRESSOR ST�TION E�'ENSES (continued}
4. Repacking valves and replacing gauge glasses , etc.
S. Recording pressures, replacing char ts, keeping logs and
preparing reports of station operations.
- 6. Inspecting and testing equipment when not specifically to '
deter,aine necessity for repairs or replacement of parts. ' �
7. P�aping drips at the station. '
8. Takiug dew point readings.
9. Testing water.
1Q. Cleaning structures, cutting grass and weeds, and minor
grading around station.
li. Cleaning and repairing hand tools used in operations. ',
12. Driving trucks.
13. Watching during shut downs.
14. Clerical work at station. '
Materials and Expenses: I
- 15. Sczubber ail.
16. Zubricants,� wiping rags, and waste. �
17. C:�arts and printed for.ns, etc. '
18. Gauge g2asses. " '
i9. Chemicals to test waters. `
20. Water tests and treatment by other than employees. '
21. Janitor and washroom supplies, first aid supplies, land-
scaping supplies, etc. ,
22. Employees' transportation and travel expenses. ,
23. Freight , express, parcel post, trucking, and other trans-
portation. '
24. Utility services: light, water, telephone.
� 755.Q00 FIELD CO:�RESSOR STATION FUEL A,�1D POWER �'
This account shall include the cost of gas, oil, or
othez fuel, or electricity, used for the operation of field
conpressor stations .
756.000 FZELD :iF'�SIJ3I2�G �.`'D REGULATI?��G SThTION EYPE`ISES
This account snall include the cost of labor, mater;als used
and expenses iacurred in operating field measuring and regu-
lating stations. -�
Labor:
1. Supervising.
2. Recording pressures and changing charts, reading meters,
etc.
Exhibit A (6 ) - Pa3e 9
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Account Account Title '
756.Q00 _ FZELD ME�SURI,�G AND REGULATING STATZON EXPE*,SES (continued) ,
3. Estimating losL meter registrations, etc. , except gas !�
purchases and sales.
4. Calculating gas volumes from meter charts, except for gzs
- purchases and sales.
5. Adjusting and calibrating measuring equipnent, changing '
meters, orifice plates, gauges, clocks, etc. , not in con- '',
nection with maintenance or construction. ',
6. Testing gas samples, inspecting and testing gas sample
tanks and other meter engineer's equiprnent, deter�ining
specific gravity and Btu content of gas.
7. Inspecting and testing equipment not specifically to '
determine necessity for repairs including pulsation tes�s. ',
8. Cleaning and lubricating equipment.
9. Keeping log and other operating records, preparing reports �
of operations, etc. ',
10. Attending boilers and operating other accessory equip�ent. '
11. Installing and removing district gauges for pressure survey.
12. Thawing fre�ze in gauge pipes. �
13. Zr.spe�ting and pumping drips, dewatering manholes and pits ,
inspecting sumps, cleaning pits, etc. , blowing meter dri�s. '
14. Moving equipment, minor structures, etc. , not in connection '
with construction, retirement, or maintenance work. k-
. �
Materials and Expenses: ' ,
15. Chazts and printed for�s, stationery and office supplies , '
etc. '�
16. Lubricants , wiping rags, waste. '
17. Employees' transportation and travel expenses. j
18. Freight , express, parcel post, trucking and other trans- '
portation. ,
19. Utility services: light, water, telephone.
757.COQ PL'RZFICATION EX.'E:1SES '
This account shall include the cost of lsbor, materials used
and expenses incurred in operating equipment used for puri- ,
fying, dehydrating, and condit�oning of natural gas. ,
Zabor: ,
- 1. Supervising.
2. Changing charts on fuel meters. '
3. Emptying, cleaning and reiilling pu:i�ier boxes . '
4. Qiling dip sheets of puri:ier covers. '
5. Removing spent oxide to refuse piles .
6. Revivifying oxide. '
Exhibit A ( 6) - Pase i0
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. . . .. . . . . . . . . � . . _ . ._ '�..•. .... . . �.
Account Account Title ,
757.000 PURZFICaTION Ek�ENSES (continued)
_ �_
7. Taking readings of inlet and outlet pressures and temper- ,
ature. '
8. Unloading and storing glycol.
- 9. Watching station and equipment.
10. Cutting grass and weeds, and minor grading around equipment
and stations.
11. Hauling operating employees, materials, supplies and
tools, etc. . -
12. Inspecting and testing equipment , not specificallX. to ',
� d�termine necessity for repairs �r replacement of parts. ,
13. Lubricating equipment, valves, etc.
14. Operating and checking equipment , valves, instruments , etc. ',
Materials and EYpenses: '
I5. Liquid purifying supplies.
_ lb. Iron oxide.
17. Odori2irig materials. ,
18. Charts, printed forns, etc. ',
19. E:nployees' transportation and travel expenses. '
20. Freight, express, parcel post, trucking, and other �
transportation.
21. Gas used in operations. .
22. Janitor, washroom, and landscaping supplies: ,
23. Lubricants , wiping rags , waste, etc. !
24. Utility services: light, water, telephone. �
75$.Q00 G�S jJELL ROYaI.TIES '
This account shall include royalties paid for natural gas !
produced by the utility from wells on land owned by others. ',
759.000 OTHER cY,PENSES �
This account shall inclune the cost of labor, materials used I
and expenses incurred in producing and gathering natural gas '
and not. includible in any of the foregoing accounts.
Labor: '
1. Moving cleaning tools between locations.
2. Operating communications system.
Materials and Expenses:
�. Miscellaneous small tools , etc.
4 . Research and development expenses.
Fxr i hi t- A. ( 61 - PaQe 11
_. _ �
' Account Account Title �
_ 2•IAI*?TE?�'A.\tCE
.. . �.
764.000 �faINTENr1IVCE OF FIELD LI�tES
This account shall include the cost of labor, materials used
'� and expenses incurred in maintenance of fie�d lines.
� 1. Electrolysis and leak inspections (not routine) .
2. Znstalling and removing temporary lines, when necessitated ''
by naintenance. ',
3. Laaning and watching while making repairs. �
4. Lowering and changing locatioz of portion of lines, when
the same pipe is used. '
S. Protecting lines from fires, floods, land slides, etc.
6. Rocking creek crossinos. ;
765.OQfl .�S�iI�'Ty1'A.'.JCE OF FIELD COi•IPRESSOR STATIOP] EQL'IP:fENT
This account shall include the cost of labor, materials used i
and espenses.incurred in naintenance of :ield compressor sta- j
tion equipnent. ;
.. �
767.000 '1?,I;�'T�?�tiCE OF PLRIFIC�TION F,QUIP:�ENT i
This account shall include the cost of labor, materials used ;
and expenses incuzred in the maintenance of purification
equipment. !
�,
PRODUCTS EXTP,�CTION E:LPE'?SES �
I
OPE?,?,TI Oi�
776.000 OPERATIO:yi SUPPLZES A,vD EXPE:ISES '
� This azcount shall include supplies used and expenses incurred
in the operation of facilities for recovering salable products
fram natural gas and blending and refinin� such products.
I
1. Fs�ployee transportation and travel e:cpenses.
2. Freight, express, parcel post, trucking and other trans- !
portation.
-- 3. UtiliLy services: light, water, telepnone. ',
4. Charts, gas measurement, etc. - '
5. Janitor; washroom and landscaping su�plies. ',
6. Lubricants; oil and grease, wiping rags and waste, etc. ',
7. Testing equipment, hand tools, etc. , of a portable nature
y and relatively minor cost or of shozt life. '
Exhibit A ( 6) - Page 12
_.:.. ,:-.,_ :..._,...-.:. �:...�.:��.r..K►' . . .. ._ . _.
_.._ ._.,.:� �._.__. _. .�_::: . . �
_;, . . • • _ _
Account Account Title �
. 778.000 ROYr1LTIES ON PRODUCTS EY.TP.ACTED
r
This account shall include royalties paid by the utility to
others for the right to extract salable products from natural
gas.
783.000 REIdTS
' This account shall include all rents for the property of others
used, occupied, or operated in c�nr.ection with the extraction � '
of salable products from natural gaG.
�
MAIVTENA��'CE �
786.000 :Se�.L1'T'r..'1t�1;;CE OF £XTR�CTIOid EQUIPMENT �
This accacmt shall include the cost of labor, materials used I
and expenses incurred in the maintenance of extraction equip—
ment.
�
Exhibit A (6 ) - Page 13
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• Account _ Account Title '
GAS SliPPLY E.YPE*ISES �
OPERATION '
800.000 £UEL PURCA�SES '
This account shall include the cost of fuel purchased from
producers. . j
� 8Q6.000 �CH�.tiGE GAS �
This account shall incluc�e debits or credits for the cost of
gas in unbalanced exchange transactions whereby gas is received I
froa another party in exchange for delivery of gas to such
other party and receipt and delivery of such gas is not com- ,
pleted during the accounting period. �
8D7.40d PURCAr�SED GAS F�{PE\SES � -
This account shall ir�cZude expenses incurred directly in con- '
ne�tion with the purchase of gas for resale. �
808.Q00 G�S WIT�IDRAWIJ FROi•1 STORAGE - DE3IT .
This account sha11 include debits for the cost of gas with- I
. drawn from storage during the year. i
804.000 GAS DELZVEt'tED TO STORAGE - CREDIT i
i
This account shall include credits for the cost of gas deliverzd ,
tn storage duzing the year. '
81Q.00�_ G�1S FOB CO:�RESSOR STaTION FUEL - CREDIT
3his accaunt shall include concurrent credits for charges '
Waic.� are made to operating expenses for gas consumed for '
compressor station fuel from the common system gas supply.
8I3.000 OTfiER G?.S SliPPLY E.�PEYScS
- This account shall include the cost of labor and materials used
and expenses incurred in connection with gas supply functions �
not provided for in any of the above accounts, including fuel '
acquisition expenses.
Fv},ihi � 11 (G 1 - Panr� l d
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AJM yU-S I
� Account Account Title �
' _ . - UNDERGROUND G�S STOR�GE EXPEVSES
�F
OPERATZOti
814.000 OFERATION SUPERVISION A:vD ENGZ\TEERZ:VG
This account shall include the cost of labor and espenses in- '
curred in the genera? supervision and direction of underoround
storage operations. Direct supervision of specific activities
such as turning on and shutting oft storage wells, compressor
station operations, etc. , shall be charged to the appropriate
account. !,
8I6.000 Wc,LLS E:�E:�ISES
This account shall include the cost of labor, materials used and
expenses incurred in operating storage gas wells.
Labor: '
1. Supervis�ng.
2. Testing, baylino, 'swabbing, blowing, and gauging storage ;;
wells. F
3. Painting signs, etc. '
• 4. Minor upkeep of well roads, fences, etc. ,
5. Turning storage wells on and off.
6. Moving cleaning out tools between Iocations.
7. Driving trucks.
Materials and Expenses: ,
8. Gas, gasoline, and oil used in pumping, bailing, heating, '
and swabbing.
9. Lumber, nails, and other materials used for repairing old
well roads and fences.
10. Wells swabs. '
11. Em�loyees' transportation and travel expenses.
12. Freight, express, parcel post, trucking, and other
transportation.
8F7.000 I.ItiTES EXPE.�ISES �
This account shall include the cost of labor, materials used ar.� ,
ex�enses incurred in operating underground storage lines. '
Labor:
1. Supervising.
2. Walking or patrolling Zines.
Exhibit A (6 ) - Page 15
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- - - - _ -- - _ - =�,;. _ .. _- � . _., . . .
__. _ . _ _ _ .+�.
� Account Account Title
817.000 LZNES EYPE�ISES (continued) ,
� � f
•3. Attending valves, lubricating valves and other equipment,
blowing and cleaning lines and drips, draining water from
lines, operating and cl�aning scrubbers, thawing freezes. ;
- 4. Taking line pressures, changing pressure charts, operating �
alarm gauges. ;
S. Building and repairing gate boses, foot bridges, stiles, tcol '
boxes, etc. , used in line operations, erecting line markers !
and warning signs, repairing o13 line roads.
6. Cleaning debris, cutting grass and weeds on rights-cf-way. � '
7. inspecting and testing not specifically to determine necessity
for repairs.
8. Pro�ecting utility property during work by ottiers. ,
9. Standby tine of emergency crews, responding to fire calls , etc.
10. Locating valve boxes or drip riser boxes. ,
11. Cleaning and repairing tools used in storage lines operat�cns. '
12. Cleaning structures and equipment.
13. Driving trucks.
Materials and Expenses: I,
14. Li.ne markers and warning signs. �
15. Lumber, nails, etc. , used in building and repairing gate
boxes, foot bridges, stiles, etc.
16. Charts. -
17. Scrubber oil.
18. Hand tools. '
19. Lubricants, wiping rags, waste, etc. ,
20. Freight, express, parcel post, trucking and other tran- '
sportation. '
21. Employees' transportation and travel expenses.
22. Gas used in operations. '
81$.000 CA!�RESSOR STATION EXPE�SES
This account shall include the cost of labor, materials used and
expenses incurred in operating underground storage compressor
stations.
I.abor: � ,
�
1. Supervising. I
2. Operating and checking engines, equipment, valves, nachir.ery,
gauges, and other instru�ents, including cleaning, wiping, '
polishing, and Zubricating.
3. Operating boilers and boiler accessory equipment and recorc-
ing fuel used.
4. Repacking valves and replacing gauge glasses , etc.
Exhibit A (6) - Page 16
Account Accour.t Title '
' 818.000 GO;��SSOR STATZOy E�LNSES (continued)
S. Recording pressure, replacing charts, keeping logs, and pre-
paring reports of station operations.
6. Inspecting and testing equipment when not specifically to
determine necessity for repairs or replacements of parts.
7. Pumping drips at the station.
8. Taking dew point readings.
9. Testing water.
10. Cleaning structures housing equipment, cutting grass an� ,
weeds, and minor grading araund station. �
11. Cleaning and repairing hand tools used in operations. ,
12. Driving trucks. ',
13. Watching during shut downs. '
14. Clerical work at station. '
�aterials and Expenses: �
15. Scrubber oi2. � ',
16. Lubricants, .wiping rags , and waste. _ ',
17. Charts and printed forms, etc. ,
18. Gauge glasses. �•
19. Chemicals to test water. ,
20. Water tests and treatment by other than employees. '
21. Janitor and washroom supplies, first. aid supplies, land-
scaping supplies, etc.
22. Employees' transportation and travel expenseso ,
23. Freight, express, parcel post, trucking, and other t:ans- I
portation. '
24. Utility services: light, water, telephone.
819.000 CD:�:ZESSOR STATION FUEL AND POWER
This account shall include the cost of gas, or electricity, use3 ,
for the operation of underground storaoe compressor stations.
820.000 MEaSURLyG AND REGUL?�TING STATIO*1 EXPE:`SES
This account shall include the cast of labor, materials used and
expenses incurred in operating underground storage measuring and
regulating stations.
Labor: •
1. Supervisin�g
2. Recording pressures and changing charts, reading neters, etc.
3. Estimating lost meter registrations, etc. except gas pur-
chases and sales.
4. Calculating gas volLmes from meter charts except gas pur-
chases and sales.
5. Adjusting and calibrating measuring equipment , changing
meters, orifice plates, gauges, clocks, etc. , not in
connection with construction or maintenance. �
Fxhihit P. f 6) - Pa�e 1?
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Account Account Title �
820.000 :�:ASURZ:IG �VD REGULATZi1G STATION E}Cc'EVSES (continued) '�-
6. Testing gas samples, inspecting and testing gas sample tanks
and other meter engineers equipment, determining specific
�- gravity and Btu content of oas. .
7. Inspecting and testing equipment not specifically to determine ,
necessity for repairs, including pulsation tests.
8. Cleaning and lubricating equipment. '
9. Keepir�g log and other operating records, preparing reports of
operations, etc. .. '
10. Attending� boilers and operating other accessory equipr�ent.
11. Znstalling and removing district gauges for pressure survey.
12. Tha�ring freeze in gauge pipe.
13. inspecting and pumping drips, dewatering manholes and pits,
inspe�ting s�ps, cleaning pits, etc. blowing meter drips.
14. Moving equipment, minor structures, etc. , not in connection w;.th '
mai.ntenance or construction.
. Materials and Expenses: -
15. Charts and printed forms, stationery and office supplies, etc. .
15. Lubricants, wiping rags, waste.
�
17. Emoloye�s` transportation and travel expenses. • '
18. Freight, express, parcel post, trucking and other transportatioa.
821.000 PUKiFICATION EXPENSES �
'This account shall include the cost of labor, materials used and �
�expenses incurred in operating equipnent used for purifying,
dehydratin�, and conditioning of natural gas in connection with ,
�underground storage operations.
:Labor:
:L. Supervising. ,
2_ Changing charts on fuel aieters.
:3. Emptying, cleaning and refilling purifier boxes.
4. Oiling dip sheets of purifier covers.
.5. Removing spent oxide to refuse piles.
�6. Revivifying oxide. �
- 7. Taking readings of inlet and outlet pressuzes and temperature.
_ �B. Unloadizig and storing glycol.
!9. Watching sta[ion and equipment.
1��. Cutting grass and weeds, and minor grading around equipmen� a:.d
stations.
1:L. Hauling operacing employees, materials, supplies and tools, etc.
12. Inspecting and testing equ:pment, not specifically to decer�.;ze
necessity for repairs or replacement of parts.
1:3. Lubricating equipment, valves, etc.
lµ. Operating and checking equipment, valves, instrumenCs, etc.
Exhibit A (6) — Page 18
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Account Account Title �
821.000 PT3RIFIC�TION EXPc�iSES (continued) '
Materials and Expenses:
_ 15. Liquid purifying supplies ',
16. Irou oxide. - '
�7. Odori�ing materials. '
18. Charts, printed forms, etc.
:L9. Employees' transportation and travel expenses in connection �;ith
purification and dehydratior_ operations. �
, �0. Freignt, express, parcel po=t, trucking and other transportation.
7_1. Lu�ricants, wiping rags, wasce, etc.
825.�00 S"COR4GE WELI. ROYAI.TIES ' '
This account shall include royalties, rents, and other payments ,
includibie in operating expenses for gas wells and gas land acreage '
located within and comprising underground storage projects of the
utility. �
826.OQ0 R�:�,'TS �`
This account shall include rents for property of others used in
connection with the storage of gas underground, other than rents �'
and royalties paid with respect to storage wells and gas lands
utilized for the holding of gas in underground storage.
MAZNTEVA.'�CE
833.000 MAI�1TE.dA�vCE OF LI:tES
This accaunt shall include the cost of labor, materials used an3
� expenses incurred in the maintenance of underground sto:age lines.
83�+.000 H�Z,`ITE.'r'�1.\CE OF COMPRESSOR ST�TIQN EQUIP:�.*1T.
This aczount shall include the cost of labor, materials used and
expenses incurred in the maintenance of equipment.
835.Q00 PS��I�'�IT&�1�.�TCE OF MEASURING AND REGULATING STATION EQUIP:IE�IT
This account shall include the cost of labor, materials used and
-- ��cpenses incurred in the maintenance of equipment.
836.000 MAINTE:IA,'�CE OF PURIFICATI0:1 EQUIP:�fE:1T
This account shall include the cost of labor, naterials used and
expenses incurred in the maintenance of purification equipr�enc.
Exhibit A (6 ) - Page 19
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Account Account Title .
TRAI�ISr1ISSI0N EXPE:�SES
.. . - �.
OPERATION '
850. 000 OPER.ATION SUPERVISION A,�1D ENGINEERING
This account shall include the cost of labor and expenses incurred
in the general supervision and direction of the operation of '
transmission facilities. Direct supervision of specific activities '
such as operation of transmission lines, compressor stations, etc.
shall be charged to the appropriate account. ',
851.Q00 SYSTE*i CONTROL AND LOAD DISPATCHING '
This account shall include the cost of labor and expenses incur.ed ;
in dispatching and controlling the supply and flow of gas throug:�
the system.
Labor: .
, - '
1. Supervising. ''
2. Analyses of pressures. for irregularities, as received. ,
3. Collecting pressures by telephone and radio. �
4. Controlling mixture of various gases to maintain proper Btu
content. '
5. Correspondence and records, typing and maintaining files. ;
6. Controlling production and storage inputs and withdrawals. i
7. Instructing field men to increase or decrease pressures at ,
regulators. I,
8. Maintaining pressures at compressor stations, key line junctions
and reoula[ing stations to divide the available gas during
heavy demand periods.
9. Maintaining pressure log sheets. �
10. Maintaining proper compressi�n ratios at compressor stations ,
consisteat with economicai operations.
11. Maintaining lowest necessary line pressures consistent with
satisfactory service.
12. Maintaining well operation record by well classification.
13. Requesting pressure changes at. compressor stations, regulat�ng
stations, and key line junctions. '
14. Rerouting gas during emergencies and planned shut doc.�s. '
-- Materials and Expenses:
15. Consultants' fees and espenses.
16. Meals, traveling, and incidental expenses in connection wit:�
system load dispatching.
17. Office supplies, stationery and printed forms.
1$. Transportation: company and rental vehicles.
I9. Utility services: light, water, telephone.
Exhibit A (6 ) - Page 2G
__�;: � ..
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Account Account T�tle •
852.000 CO:�fiF:1ICATION SYSTE:`�I EX�E`;SES �
This account shall include the cost oi labor, mate:ials used and
expenses incu:red in connection with the opa:ation of transmission
communications facilities, such as radio and telephone communicat�ons
systems, including payments to others for communications services
for transmission and load dispatching operations. ',
Labor:
1. Supervising.
2. Operitiag switchboards, radio equipment, power �enerators,
microwave eouipr�ent , etc. (except general ofzice switchboards) .
3. Tagging telephone poles.
4. Testing and rep?acing telephone batteries, radio tubes, etc.
5. Cutting weeds and grass along telephone rights-of-way and
around structures and equipment.
b. Changing radio frequencies. ,
7. Securing FCC authorization to change frequencies.
8. Taking FCC radio operator tests.
9. Transferring �aobile radios between vehicles.
;10. Changing locations of ��telephone and other cor,miunications �.
equipment not in connection with maintenance or cons�ruction.
_L1. Inspecting and testing not specifically to determine necessity
' for repairs.
112. Cleaning and lubricating equipment.
�L3. Cleaning structsres housing equipment.
:saterials and Exoenses:
ll4. Payments to others for cor,ununications services.
15. Telephone batteries, radio tubes, etc. '
7!6. Radio crystals and other materials used in changing radio
frequencies.
].7. Lubricants, wiping rags , and waste.
].8. Employees ' transportation and travel expenses.
].9. Freight , express, parcel post, trucking, and other trans-
portation.
853.000 CCl`�?tESSO:� ST�TION I.�BOR A.�ID E��;1SES '
�
This account shall include the cost of labor, materials used and �
expenses incurred (other than =ue1 and power) in operating trans- '
mission coapressor stations. -
Labor:
1. Supervising.
2. Ooerating and checking engines , equipment valves, machinery,
gauges, and other instruments, including cleaning, wip=ng,
polishing, and lubricating. ,
Exhibit A (6 ) - Paqe 21
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Account Account Ticle '
853.000 COi�RESSOR STaTION LABOR A,�1D EXPE:1ScS (cont�nued)
3. Operating boilers and boiler accessory equipment and recordi:�g ,
fuel used. '
�4. Repacking valves and replacing gauge glasses, etc.
.. S. Recording pressures, replacing charts, keeping logs, and pre- ;
paring reports of station operations. ;
�6. Inspecting and testing equipment not specifically to determine
necessity for repairs.
7. P�ping drips at the station. �
�6. Taking dew point readings. .
9. Testi.ng water.
1�0. C'.eaning structures, housing equipment, cutting grass and weeds, '
and minor gradi.ng around station.
I1. Cleaaing and repairing hand tools used in operations.
12. Driving truc'�cs. ;
13. �'atching during shut downs. ,
I4. Clerical vork at station.
Materials and Fx-�ienses: � _
1S. Scrubber oil. " '
16. Lubricants, wiping rags, and waste. �`
17. Charts and printed for.as, etc. '
18. Gauge glasses.
19. Che�icals to treat water.
20. Water tests and treat�ent by other than employees.
21. Fsaployees' transportation and travel e:cpenses.
22. Fraight, expTess, parcel post, trucking, and other trans-
portation.
23. IItility services: light, water, telephone. '
854.Q0� G�,� FDR CA'�R£SSOR STATION FUEL -
This account shall include the cost of gas used for the operation
of trans�ission com�ressor stations.
856.Q00 I��,Ii�S E��tiSES
This account shail include the cost of labor, materials used and
expenses incurzed i.n operating transmission mains. � '
� Labor:
1. Supervis ing. .
2. Walking or patrolling Iines.
3. Attending valves , lubricating valves and other equipment,
blowing and cleaning lines and drips, draining water from lines ,
. operating and cleaning scrubbers, thawing freezes.
Fv�,; hit A ( Fl - Pac�� 22
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Account Account Title '
85b.000 :�fAI:IS EXPENSES (continued)
_ �
4. Taking line pressures , cha�ging pressure charts, operating ala�
gauges.
5. Building and re}:airing gate boxes, foot bridges, stiles, etc. ,
� used in the operations, erecting line markers and warning signs,
repairing old line roads.
6. Cleaning debris, cutting grass and weeds on rights-of-way.
7. Inspecting and testing not specif=cally to determine neCessity
for repairs. �
8. Protecting utility property during work by others.
9. Standby time of emergency crews, responding to fire calls, etc.
10. Locating valve boxes or drip riser boxes. • '
li. Clean:r.g and repairin� tools used in mains operations, makizo
tool chests, etc.
12. Cleaning structures and equipment.
13. Driving trucks.
Materials and Expenses: �
14. Line markers and warning sions.
15. Lumber, nails, etc. , t�sed in building and repairing gate boxes ,
foot bridges, stiles , etc. �
16. Charts.
17. �crubber oil.
18. Hand tools.
19. Lubricants, wiping rags , waste, etc. �
20. Freight, express, parcel post , trucking and other transportatior..
21. Employees' transportation and travel expenses. '
22. Janitor and washroom supplies. '
23. Utility services: light, water, telephone. . `
24. Gas used in mains operations.
857.Qfl0 ME�SURI:IG �,�ID REGULATING STATION EXPENSES �
This account shall include the cost of labor, materials used and
expenses incurred in operating transmission measuring and regulat_^g
stations.
Labor: .
1. Supervising.
' 2. Recording pressures and changing charts, reading meters , etc.
3. Estimating lost meter registrations, etc. , except gas purchases
and sales. '
4. Calculating gas volumes from meter charts , except gas purchases
and sales.
5. Adjusting and calibrating measuring equipment , changing meters ,
orifice plates, gauges, clocks, etc. not in connection with
construction or maintenance.
Exhibit A (6) - Page 23
Account Account Title .
. _857.000 ME.ASL'RI:IG A►`1D REGULATI�G STATZOi1 E:CPENSES (continued) '�4
I
6. Testing gas samples , inspecting and testing gas sample tanks ar�d ,
other meter engineers' equipment , deternining specific gravit� ,
and Btu content of gas. ',
- 7. Inspecting and testing equipment not specifically to deter�ine
necassity for repairs including pulsation� tests. '
8. Cleaning and lubricating equipment.
9. Keeping log and other operating records, preparing reports of ;
operation,. etc. �
10. Attending boilers and operating other accesscry equipment. ',
11. Installing and removing district gauges for pressur2 survey. ',
12. Thawing freeze in gauge pipe. I,
13. Inspecting and pumping drips, dewatering manholes and pits, '
inspecting sumps, cleaning pits, etc. blowing meter drips. '
14. Moving equipment, minor structures , etc. , not in connection witn ,
maintenance or construction: !
i
Materials and E�penses: i
15. Charts and printed forms. �!,
lb. Lubricants, wiping rags, waste. ��
17. Employees ' transportation and travel expenses. �
18. Freight , express, parcel post, trucking and other transportat�on. i
19. Utility services: light, water, telephone. _
858.000 TRANS�fISSION AND C0�'RESSION OF GaS BY OTHER ,
This account shall include amounts paid to others for the trans- �I
mission and compression of gas of the utility. I
8b0.000 RE:1TS '
This account shall include rents for property of others used, I
occupied or operated in connection with the operation of the trans- '
mission system. Include herein rentals paid for regulator sites,
railroad crossing, rights-of-way, annual payments to governmental
bodies and others for use of public or private lands, and reser- '
vations for rights-of-way. '
MAINTEVANCE '
� 861.000 MAINTE�IANCE SUPERVISION r1ND �'GI;+EERI:iG
This account stiall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of trans-
mission system facilities. Direct fyeld supervision of soecific
jobs shall be charged to the appropriate maintenance accounts.
862.000 MAI:�TE\A.�ICE OF STRL'CTURES
This account snall include the cost of labor, materials used and
expenses incurred in the maintenance of structures.
Fxhihit-. A (6 ) - PaGe 24
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Account Account Title '
8b3.000 MAINTENACE OF MAINS
This account shall iaclude the cost of labor, materials used and
expenses incurred in the maintenance of mains.
1. Supervising.
2. Electrolysis and leak inspection.
3. Installing and removing temporary Iines, when necessitated by
maintenance.
4. La�ping and watching while making repairs.
5. Lowering and changing location of lines , when the same pipe
is used.
6. Protecting lines from fires, floods, land slides, etc.
7. Rocking creek crossings.
864.000 MAINTENANCE OF CO�RESSOR STATION EQUIP:�NT
This account shall include the cost .of labor, materials used and
expenses incurred in the maintenance of equipment.
865.000 ;�AI:vT�1�,NCE OF :SEASL'D ING A.�tA REGULATZNG STaTZON
This account shall include the cost of labor, materials used and
expenses incurzed in the maintenance of equipment.
866.000 MAINTE�IA.*ICE OF COMrNNICATION EQUIP?�E:`IT
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of equipment.
� 867.000 MAINTENANCE OF OTHER EQUZPAIEVT
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of equipment.
Exhibit A ( 6) - Page 25
..�
1
� Account Account Title
ADMINISTR.ATIVE AA1D GE�ER�L E�PEVSES ��
OPE?�ATION �
920.000 ADMINISTP.�TIVE A.'v'D GENEi�AL SALARIES �I
- • f
This account shall includ2 the salaries of officers, execu- i
tives, and other employees of the utility properly chargeable � '
to utility operations and not chargeable directly to a par- ;'
ticular operating function.
921.000 OFFICE SUPPLIES AND E.YPENSES I
This account shall include office supplies and e:cpenses in- �I
curred in connection with the general administration of the '
utility's operations which are assignable to specific adminis-
trative or general departnents and are not specifically pro-
vided for in other accounts. '
'�
923.000 OUTSIDE SERVICES E:iPLOYED I�
�
This account shall include the fees and expenses:of profes-
sional consultants and others for general services which are ,
not applicable to a particular operating function or to other '
accounts. Zt shall include also the pay and expenses of per- ;
sons engaged for a special or temporary administrative or 'i
general purpose in circumstances where the person so engaged �
is not considered as an employee of the utility.
1. Fees, pay and expenses of accountants and auditors, actu-
aries, appraisers, attorneys, engineering consultants,
management consultants, negotiators, tax consultants, etc.
2. Supervision fees and expenses paid under contracts for '
general management services. ,
924.D00 PROPERTY I:ISliRANCE
This account shall include the cost of insurance or reserve I��
accruals to protect the utility against losses and damages to
owned or leased property used in its utility operations. It ;
shall include also the cost of labor and related supplies and '
expenses incurred in property insurance activities.
1. Prer�iums payable to insurance companies for fire, stor;�,
burglary, boiler explosion, lightning, fidelity, riot,
and similar insurance.
2. Special costs incuzred in procuring ins�zance.
3. Insurance inspection service. �"
4. Insurance counsel, brokerage fees, and expenses.
Exhibit A ( 6) - PaSe 26
t
ccount Account Title
9 25.000 IPiJURIES .s.h'D DA�`SAGES
�
This account shall include the cost of insurance or reserve '
accruals to protect the utility against injuries and damages
claims of e:nployees or others, losses of such character not
covered by insuzance, and expenses incurred in settleaent of :
injuries and damages claims. It shall also include the cost
of labor and related supplies and expenses incurred in inju-
ries and dam.ages activities.
1. Premiums payable to insurance companies for protection
against claims from injuries ar:d damages by employees
or others, such as public liability, property damages,
casualty, employee liability.
2. Losses not covered by insurance or reserve accruals on
account of injuries or deaths to employees or others and ,
damages to the property of others.
3. Fees and expenses af claia investigators.
4. Payment o�-awards to claimants for court costs and attor-
neys' servi.ces.
5. Medical and hospital service and expenses for employees
� as the result of occupational injuries, or resulting
fram claims of others. •
I
6. Compensatioa payments ur.der worlunen's compensation laws.
7. Compensation paid while incapacitated as the result af
occupatienal injuries.
8. Cost of safety, accident prevention aad similar educa-
tional activities.
926.00Q EMPLOYEES PENSZONS AND B�'VEFZTS
This account shall include pensions paid to or on behalf of
� retired employees, or accruals to provide for pensions, or
� payments for the purchase of annuities for this purpose, when
the utility has definitely, by contract, cor�itted itself to
a pensioa plan under which the pension funds are irrevocably
deveted to peasion purposes, and payments for employee acci-
dent, sickness, hospital, and death benefits, or insurance
therezor. Include, also, expenses incurred in medical, edu-
cational or other activities for the benefit of employees,
and administrative e�cpenses in connection with employee pen-
sions and benefits.
1. Payment of pensions uader a nonaccrual or nonfunded basis.
2. Accruals for or payments to pension funds or to insurance
compan�.es for pension purposes.
3. Group and life insurance premiums (credit dividends
received) .
4. Payments for medical and hospital services and expenses
of employees when not the result of occupational injuries.
5. Payments for accident, sickness , hospital, and death
benefits or insurance.
Exhibit A (6 ) - Pa�e 27
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' �Accou:�t Account Title '
926.000 �L�LOYEES PENSIONS AIv'D BE:tEFITS (continued)
_ �
6. Payments to employees incapacitated for service or on '
leave of absence beyond periods normally allowed, when i
not the result of occupational injuries, or in excess i
' of statutory awards. . '
7. Expenses in connection with educational and other activities !
for the benefit of employees. ,
930.000 MISCELL4NEOUS. GENERAL EXPEhSE .
This accour.t shall include the cost of Iabor and expenses �
incurred in connection with the general managemenC of the !
utility not provided for elsewhere. �
931.000 RE.\'TS
. �
This account shall include rents properly includible in util- '
ity operatino expenses for the property of others used, occu- '
pied, or operated in connection with the general and adminis-
trative functions of the utility. �
M4I;1TE`TA:`'CE
�
932.000 MAI:1TEVANCE OF GE:I •L�AL PLANT �
This account shall include the cost assignable to administrative �i
and general functions of labor, materials used and expenses ;
incurzed in the raaintenance of general property. ;
i
I
�
Exhibit A (6 ) - Page 28
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r Account Account Title
_ OTHER ACCOUNTS
t
403.000 DEPRECIATION E.�E�1SE '
This account shall incZude the amount of depreciation expense '�
.for all classes of depreciable utility plant in service.
404. 100 DES'LETION OF PRODUCING GAS LAI`ID AND LAND RIGHTS
'rhis account shall include charges for amortization and depletion �
��f producing natural gas land and land rights. ,
408.000 Ta:KES OTHER THAN INCOME TAXES ,
'This account shall include �he amount of ad valorem, gross revenue ',
�or gross receipts taxes, states unemployment insurance, franchise '
taxes, federal excise taxes, social security taxes, and all other
taxes assessed by federal, state, county, municipal, or other ;
_ local governmental_authorities, except income taxes.
409. 100 OPERATI;IG INCOME TAXES I
�
This account shall include the amount of those state and federal ¢
income taxes which relate to utility operating income. '
410. 100 DEFERRED INCOME T.�XES - OPERATING INCOME '
This account shall include the amount of those deferred �ncome �'
taxes which relate to utility operating income. i
412.000 INVESTti1ENT TAX CREDITS '
This account shall be debited with the total amount of investment
tax credits used in calculating the reported current year`s income ,
taxes.
419.200 INTEREST I:ICOME
This account shall include interest .revenues on securities, loans,
notes, advances, special deposits, tax refunds and all other
interest-bearing assets.
427.000 I:�'�TE2EST E�E�tSE - LONG-TERti1 DEBT
This account shall include the amount of interest on outstanding
long-term debt issued or assumed by the utility.
Exhibit A (6 ) - Pace 29
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- . . . .. . .. . 'I'
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Account Account Title
- OTHER ACCOUI�TS '�
��
428.000 AMORTIZATION OF DEBT DISCOUNT AND E.�ENSE
This account shall include the amortization debt discount and '
expense on outstanding long-term debt. -
430.000 I�TTEREST ON DEBT TO ASSOCIATED CO*�ANIES
This account shall include interest accrued on amounts advanced
from Associated Companies. !
431.000 OTHE,R INTEREST EXPENSE
In.terest on notes payable maturing one year or less from date. ;,
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