2002Annual Report.pdf

INSTRUCTIONS FOR FILING THE
FERC FORM NO.
GENERAL INFORMATION
Purpose
This form is designed to collect financial and operational information from major interstate natural gas companies subject
to the jurisdiction of the Federal Energy Regulatory Commission. This report is a nonconfidential public use form.
II.Who Must Submit
Each Major natural gas company which meets the filing requirements of 18 CFR 260.1 must submit this form.
NOTE: Major means having combined gas transported or stored for a fee exceeding 50 million Dth in each of the 3
previous calendar years.
III.What and Where to Submit
(a)Submit the electronic medium in accordance with the procedures specified in 18 CFR 9 385.2011 and an
original and four (4) copies of this form to:
Office of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your files.
(b)Submit immediately upon publication, four (4) copies of the latest annual report to stockholders and any annual
financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry
associations. (Do not include monthly and quarterly reports. Indicate by checking the appropriate box on page
3, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is
prepared.) Mail these reports to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
(c)For the CPA certification, submit with the original submission of this form, a letter or report (not applicable to
respondents classified as Class C or Class 0 prior to January 1 , 1984) prepared in conformity with current
standards of reporting which will:
(i)contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below
with the Commission s applicable Uniform System of Accounts (including applicable notes relating
thereto and the Chief Accountant's published accounting releases), and
FERC FORM NO.2 (12-96)Page i
GENERAL INFORMATION
(ii)be signed by independent certified public accountants or independent licensed public accountants
certified or licensed by a regulatory authority of a State or other political subdivision of the United
States (See 18 CFR 158.10-158.12 for specific qualifications.
Schedules
Reference
Paaes
Comparative Balance Sheet
Statement of Income
Statement of Retained Eamings
Statement of Cash Flows
Notes to Financial Statements
110-113
114-116
118-119
120-121
122
Insert the letter or report immediately following the cover sheet of the original and each copy of this form.
(d)Federal, State and Local Governments and other authorized users may obtain additional blank copies to meet
their requirement free of charge from:
Public Reference and Files Maintenance Branch
Washington , DC 20426
(202) 208~2356
IV.When to Submit
Submit this report form on or before April 30th of the year following the year covered by this report.
Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 2,475 hours per response, including
the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information. Send comments regarding this burden estimate or any aspect of
this collection of information, including suggestions for reducing this burden, to the Federal Energy Regulatory
Commission, Washington, DC 20426 (Attention: Michael Miller, ED-12.4); and to the Office of Information and
Regulatory Affairs. Office of the Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the
Federal Energy Regulatory Commission).
You shall not be penalized for failure to respond to this collection of information unless the collection of information
disclays a valid OMB control number.
FERC FORM NO.2 (12-96)Page ii
GENERAL INSTRUCTIONS
Prepare this report in conformity with the Uniform Systems of Accounts (18 CFR 201)(U.S. of A). Interpret all
accounting words and phrases in accordance with the U.S. of A.
II.Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per
unit where cents are important.) The truncating of cents is allowed except on the four basic financial statements where
rounding to dollars is required. The amounts shown on all supporting pages must agree with the amounts entered on
the statements that they support. When applying thresholds to determine significance for reporting purposes, use for
balance sheet accounts the balances at the end of the current reporting year, and use the current year amounts for
statement of income accounts.
III.Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter the word
None" where it truly and completely states the fact.
IV.For any page(s) that is not applicable to the respondent, either
(a)
(b)
Enter the words "Not Applicable" on the particular page(s), or
Omit the page(s) and enter "NA,
" "
NONE " or "Not Applicable" in column (d) on the List of Schedules, pages 2
and 3.
Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" at the top of each
page is applicable only to resubmissions (see VII. below).
VI.Indicate negative amounts (such as decreases) by enclosing the figures in parentheses ( ).
VII.When making revisions, resubmit the electronic medium and only those pages that have been changed from the original
submission. Submit the same number of copies as required for filing the form. Include with the resubmission the
Identification and Attestation, page 1. Mail dated resubmissions to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
VIII.Provide a supplemental statement further explaining accounts or pages as necessary. Attach the supplemental
statement (8112 by 11 inch size) to the page being supplemented. Provide the appropriate identification information,
including the title(s) of the page and the page number supplemented.
IX.Do not make references to reports of previous years or to other reports in lieu of required entries, except as specifically
authorized.
Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown
by the annual report of the previous year, or an appropriate explanation given as to why the different figures were used.
XI.Report all gas volumes in MMBtu and Dth.
XII.Respondents may submit computer printed schedules (reduced to 8 1/2 x 11) instead of the schedules in the FERC
Form 2 if they are in substantially the same format.
XIII.Report footnotes on pages 551 and 552. Sort data on page 551 by page number. Sort data on page 552 by footnote
number. The page number component of the footnote reference is the first page of a schedule whether it is a single
page schedule or a multi-page schedule. Even if a footnote appears on a later page of a multi-page schedule the
footnote will only reference the first page of the schedule. The first page of a multi-page schedule now becomes a
proxy for the entire schedule. For example, Gas Plant in Service ranges across pages 204 through 209. A footnote on
paQe 207 would contain a pace reference of 204.
FERC FORM NO.2 (12-96)Page
DEFINITIONS
Btu er cubic foot-The total heating value, expressed in Btu , produced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60DF if saturated with water vapor
and under a pressure equivalent to that of 30 inches of mercury at 32DF, and under standard gravitational force
(980.665 cm. per sec. ) with air of the same temperature and pressure as the gas, when the products of combustion
are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid
state (called gross heating value or total heating value).
II.Commission Authorization-The authorization of the Federal Energy Regulatory Commission, or any other Commission.
Name the Commission whose authorization was obtained and give date of the authorization.
III.Dekatherm-A unit of heating value equivalent to 10 therms or 1,000 000 Btu.
IV.Res ondent- The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose
behalf the report is made.
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.C. 717-717w)
Sec.10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special reports as
the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the
proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and
require from such natural-gas companies specific answers to all questions upon which the Commission may need information.
The Commission may require that such reports shall include, among other things, full information as to assets and liabilities
capitalization, investment and reduction thereof, gross receipts, interest due and paid, depreciation, amortization, and other
reserves, costs of facilities, cost of maintenance and operation of facilities for the production, transportation, delivery, use, or
sale of natural gas, cost of renewal and replacement of such facilities, transportation, delivery, use, and sale of natural gas...
Sec. 16. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, amend, and rescind
such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other
things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form
or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they
shall contain, and time within which they shall be filed...
GENERAL PENALTIES
Sec.21 (b). Any person who willfully and knowingly violates any rule, regulation, restriction, condition, or order made or
imposed by the Commission under authority of this act, shall, in addition to any other penalties provided by law, be punished
upon conviction thereof bv a fine of not exceedinQ $500 for each and every day durinQ which such offense occurs.
FERC FORM NO.2 (12-96)Page iv
FERC FORM NO.
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent
Questar Gas Company
03 Previous Name and Date of Change (If name changed during year)
02 Year of Report
Dec. 31 2002
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Utah 8411105 Name of Contact Person 06 Title of Contact Person
Jeff Call or
07 Address of Contact Person (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Utah 84111
08 Telephone of Contact Person 09 This Report Is
Including Area Code (1) KJAn Original
[phone] (2) Resubmission
Financial Reports Supervisor
10 Date of Report
(Mo, Da, Yr)
March 28, 2003
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of his/her knowledge, information, and belief
all statements of fact contai'1ed in the accompanying report are true and the accompanying report is a correct statement of the business and affairs
ofthe above named respondent in respect to each and every matter set forth therein during the period ITom and including January I to and including
December 31 of the year of the report.
David M. Curtis
02 Title
Controller
01 Name
04 Date Signed (Mo, Day, Yr)
March 28, 2003
Title IS V. .
fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO.2 (12-96)Page 1
QUESTAR GAS CGMPANY
This Report Is:
An Original
0 A Resubmission
Name of Respondent
LIST OF SCHEDULES (Natural Gas Comcanv)
Date of Report
(Mo, Da, Yr)
I Year of Report
Dec. 31 2002
Enter in column (d) the terms "none: "not applicable: or "NA" as appropriate, where no information or amounts have been reported for certain pages. Omit page
where the resoonses are "none: "not aoolicable," or "NA."
Line
No.
Title of Schedule
tal
GENERAL CORPORATE INFORMATION AND
FINANCIAL STATEMENTS
General Information
Control Over Respondent
Corporations Controlled by Respondent
Security Holders and Voting Powers
Important Changes During the Year
Comparative Balance Sheet
Statement of Income for the Year
Statement of Retained Earnings for the Year
Statements of Cash Flows
Notes to Financial Statements
BALANCE SHEET SUPPORTING SCHEDULES
(Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation,
Amortization. and Depletion
Gas Plant in Service
Gas Property and Capacity Leased from Others
Gas Property and Capacity Leased to Others
Gas Plant Held for Future Use
Construction Work in Progress-Gas
General Description of Construction Overhead Procedure
Accumulated Provision for Depreciation of Gas Utility Plant
Gas Stored
Investments
Investments in Subsidiary Companies
Prepayments
Extraordinary Property Losses
Unrecovered Plant and Regulatory Study Costs
Other Regulatory Assets
Miscellaneous Deferred Debits
Accumulated Deferred Income Taxes
BALANCE SHEET SUPPORTING SCHEDULES
(Liabilities and Other Credits)
Capital Stock
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on
Capital Stock. and Installments Received on Capital Stock
Other Paid-in Capital
Discount on Capital Stock
Capital Stock Expense
Securities issued or Assumed and Securities Refunded or Retired During
the Year
Long-Term Debt
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt
Unamortized Loss and Gain on Reacquired Debt
Reconciliation of Reported Net Income with Taxable Income for Federal
Income Taxes
FERC FORM NO.2 (12-96)Page 2
Reference
Page No.
(b)
Date Revised
101
102
103
107
108
110-113
114-116
118-119
120-121
122
200-201
204-209
212
213
214
216
218
219
220
222-223
224-225
230
230
230
232
233
234-235
250-251
252
253
254
254
255
256-257
258-259
260
261
Remarks
(c)(d)
QUESTAR GAS COMPANY
This Report Is:
An Original
0 A Resubmission
Name of Respondent Date of Report
(Mo, Da, Yr)
LIST OF SCHEDULES (Natural Gas Comoanv)(Continued)
Year of Report
Dec. 31 2002
Enter in column (d) the terms "none: "not applicable," or "NA" as appropriate. where no information or amounts have been reported for certain pages. Omit page
where the resoonses are "none.
" "
not aoolicable: or "NA"
Line
No.
Title of Schedule
(a)
BALANCE SHEET SUPPORTING SCHEDULES
(Liabilities and Other Credits)(Continued)
Taxes Accrued, Prepaid, and Charged During Year
Miscellaneous Current and Accrued Liabilities
Other Deferred Credits
Accumulated Deferred Income Taxes-Other Property
Accumulated Deferred Income Taxes-Other
Other Regulatory Liabilities
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues
Revenues from Transportation of Gas of Others Through Gathering Facilities
Revenues from Transportation of Gas of Others Through Transmission Facilities
Revenues from Storage Gas of Others
Other Gas Revenues
Gas Operation and Maintenance Expenses
Exchange and Imbalance Transactions
Gas Used in Utility Operations
Transmission and Compression of Gas by Others
Other Gas Supply Expenses
Miscellaneous General Expenses-Gas
Depreciation, Depletion, and Amortization of Gas Plant
Particulars Concerning Certain Income Deduction and Interest
Charges Accounts
COMMON SECTION
Regulatory Commission Expenses
Distribution of Salaries and Wages
Charges for Outside Professional and Other Consultative Services
GAS PLANT STATISTICAL DATA
Compressor Stations
Gas Storage Projects
Transmission Lines
Transmission System Peak Deliveries
Auxiliary Peaking Facilities
Gas Account-Natural Gas
System Map
Footnote Reference
Footnote Text
Stockholders' Reports (check appropriate box)
No annual report to stockholders is prepared.
Four copies will be submitted.
FERC FORM NO.2 (12-96)Page 3
Reference
Page No.
Ib)
262-263
268
269
274-275
276-277
278
300-301
302-303
304-305
306-307
308
317.325
328
331
332
334
335
336-338
340
350-351
354-355
357
508-509
512-513
514
518
519
520
522
551
552
Date Revised Remarks
(c)(d)
Blank Page
(Next page is 101)
Name of Respondent This Report Is:
(J:0 An Original
QUESTAR GAS COMPANY (2)0 A Resubmission
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and
address of where the general corporate books are kept, and address of office where any other corporate
books of account are kept, if different from that where the general corporate books are kept.
David M. Curtis, Controller
180 East First South St.
O. Box 45360
Salt Lake City, Utah
84145-0360
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 2002
2. Provide the name of the State under the laws which respondent is incorporated, and date of
incorporation. If incorporated under a special law, give reference to such law. Ifnot incorporated
state that fact and give the type of organization and the date organized.
State of Utah - May 7 1935
3. Ifat any time during the year the property of respondent was held by a receiver or trustee, give (a)
name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which
the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
4. State the classes of utility and other services furnished by respondent durIng the year in each State in
which the respondent operated.
Colorado - Producing Properties, Natural Gas, Distribution
Montana - Producing Properties
New Mexico - Producing Properties
Utah - Natural Gas, Distribution Utility and Producing Properties
Wyoming - Natural Gas, Distribution Utility and Producing Properties
Idaho - Natural Gas, Distribution Utility
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is
not the principal accountant for your previous year s certified financial statements?
(l)DYes...Enter the date when such independent accountant was initially engaged:
(2) ~ No
FERC FORM NO.(12-96)Page 101
This Report Is:
(1) (XI An Original
(2) IlA Resubmission
CONTROL OVER RESPONDENT
Name of Respondent
QUE STAR GAS COMPANY
1. If any corporation, business trust, or similar or-
ganization or combination of such organizations jointly
held control over the respondent at end of year, state
name of controlling corporation or organization, manner
in which control was held, and extent of control. If con-
trol was in a holding company organization, show the chain
of ownership or control to the main parent company or
organization. If control was held by a trustee(s), state
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2002
name oftrustee(s), name of beneficiary or beneficiaries
for whom trust was maintained, and purpose of the trust.
2. If the above required infonnation is available from
the SEC 10-K Report Fonn filing, a specific reference to
the report fonD (i.e. year and company title) may be
listed provided the fiscal years for both the 10-K report
and this report are compatible.
Respondent became a wholly-owned subsidiary of Questar Regulated Services Company, a holding company,
as a result of a corporate reorganization that was approved in 1996. Detailed infonnation concerning the reorganization
is disclosed in the 1996 Fonn 10-k reports filed by respondent and Questar Corporation.
FERC FORM NO.2 (12-96)Page 102
Name of Respondent This Report Is:Date of Report Year of Report
An Original
(Mo, Da, Yr)
Dec. 31 ?OO2
QUESTAR GAS Cm1PANY
A Resubmlssion
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar 3. If control was held jointly with one or more other interests, state the fact in a
organizations, controlled directly or indirectly by respondent at any time during footnote and name the other interests.
the year. If control ceased prior to end of year, give particulars (details) in a
footnote.4. In column (b) designate type of control of the respondent as "0" for direct, a
I" for indirect, or a " J" for joint control.
2. If control was by other means than a direct holding of voting rights, state in
a footnote the manner in which control was held, naming any intermediaries
involved.
DEFINITIONS
1. See the Uniform System of Accounts for a definition of control.4. Joint control is that in which neither interest can effectively control or direct
action without the consent of the other, as where the voting control is equally
2. Direct control is that which is exercised without interposition of an divided between two holders, or each party holds a veto power over the other.
intermediary.Joint control may exist by mutual agreement or understanding between two or
more parties who together have control within the meaning of the definition of
3. Indirect control is that which is exercised by the interposition of an control in the Uniform System of Accounts, regardless of the relative voting rights
intermediary that exercises direct control.of each oartv.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No.Stock Owned Reference
fa)(b)Ie)Id\le\
PAGE NOT APPLICABLE
FERC FORM NO.2 (12-96)Page 103
Blank Page
(Next page is 107)
Name of Respondent
QUEST AR GAS COMPANY
Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(I)LJ: An Original
(2)0 A Resubmission
SECURITY HOLDERS AND VOTING POWERS
Dec. 31 , 2002
1. Give the names and addresses of the 10 security
holders of the respondent who, at the date of the latest
closing of the stock book or compilation of list ofstock-
holders of the respondent, prior to the end of the year
had the highest voting powers in the respondent, and state
the number of votes that each could
cast on that date if a meeting were held. If any
such holder held in trust, give in a footnote the known
particulars of the trust (whether voting trust, etc.
duration oHrust, and principal holders of beneficiary
interests in the trust. If the company did not close the stock book
or did not compile a list of stockholders within one year
prior to the end of the year, or if since it compiled the
previous list of stockholders, some other class
of security has become vested with voting rights, then
show such 10 security holders as of the close of the year.
AITange the names of the security holders in the order of
voting power, commencing with the highest. Show in column
(a) the titles of officers and directors included in such
list of 10 security holders.
2. If any security other than stock carries voting rights
explain in a supplemental statement
1. Give date ofthe latest closing of
the stock book prior to end of year, and
in a footnote, state the purpose of
such closing:
how such security became vested with voting rights and
give other important details concerning the
voting rights of such security. State whether voting
rights are actual or contingent; if contingent, describe
the contingency.
3. If any class or issue of security has any special
pnveleges in the election of directors, trustees or mana-
gers, or m the detennination of corporate action by any
method, explain briefly in a footnote.
4. Furnish details concerning any options,
waITants, or rights outstanding at the end of the year for
others to purchase securities of the respondent or any
securities or other assets owned by the respondent, inclu-
ding prices, expiration dates, and other material infonna-
tion relating to exercise of the options, warrants, or
rights. Specify the amount of such securities or assets
any officer, director, associated company,
or any of the ten largest security holders is entitled to purchase.
This instruction is inapplicable to convertible securities
or to any securities substantially all of which are out-
standing in the hands of the general public where the op-
tions, warrants, or rights were issued on a prorata basis.
2. State the total number of votes cast at the
latest general meeting prior to the end of year
for election of directors of the respondent and
number of such votes cast by proxyTotal: 9 189 262
By proxy: November 22, 2002
Line
No.
Name (Title) and Address of
Security Holder
(a)
4 TOTAL votes of all voting securities
5 TOTAL number of security holders
6 TOTAL votes of security holders
listed below
7 Questar Regulated Services Company
FERC FORM NO.2 (12-96)
Number of votes as of (date):
Total
Votes
(b)
189 626
One
189 626
189 626
Page 107
3. Give the date
and place of such
meeting:
May 21, 2002
VOTING SECURlTIES
Salt Lake City, Utah
Common
Stock
PrefeITed
Stock
(c)
189 626
One
(d)
189 626
189 626
Other
(e)
QUEST AR GAS COMPANY
This Report Is:
(1) I!I An Original
(2) D A ResubmisslOn
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
Give particulars (details) concerning the matters indi-
cated below. Make the statements explicit and precise, and
number them in accordance with the inquiries. Each inquiry
should be answered. Enter "none" or "not applicable" where
applicable. If infonnation which answers an inquiry is
given elsewhere in the report, make a reference to the sche-
dule in which it appears.
I. Changes in and important additions to franchise rights:
Describe the actual consideration given therefor and state
from whom the franchise rights were acquired. If acquired
without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reor-
purchase contract or otherwise, giving location and
approximate total gas volumes available, period of con-
tracts, and other parties to any such arrangements etc.
6. Obligations incurred or assumed by respondent as
guarantor for the perfonnance by another of any agree-
ment or obligation, including ordinary commercial paper
maturing on demand or not later than one year after date
of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Give reference to
Commission authorization ifany was required.
7. Changes in articles of incorporation or amendments to
charter: Explain the nature and purpose of such changes
ganization, merger, or consolidation with other companies:
Give names of companies involved, particulars concerning the
or amendments.
8. State the estimated annual effect and nature of
3. Purchase or sale of an operating unit or system: Give
a brief description of the property, and of the transactions
relating thereto, and reference to Commission authorization
any important wage scale changes during the year.
9. State briefly the status of any materially impor-
tant legal proceedings pending at the end of the year
transactions, name of the Commission authorizing the trans-
action, and reference to Commission authonzation.
if any was required. Give date journal entries called for
by the Unifonn System of Accounts were submitted to the Com-
and the results of any such proceedings culminated
during the year.
10. Describe briefly any materially important trans-
actions of the respondent not disclosed elsewhere in
this report in which an officer, director, securitymissIOn.
4. Important leaseholds (other than leaseholds for natural
gas lands) that have been acquired or given, assigned or sur-
rendered: Give effective dates, lengths oftenns, names of
parties, rents, and other conditions. State name of Commis-
holder reported on page 106, voting trustee, associated
company or known associate of any of these persons was a
party or in which any such person had a material inter-
est.
sion authorizing lease and give reference to such authoriza-
tion.
11. Estimated increase or decrease in annual revenues
due to important rate changes: State effective date and
approximate amount of increase or decrease for each
revenue classification. State the number of customers
5. Important extension or reduction of transmission or
distribution system: State territory added or relinquished
and date operations began or ceased and give reference to
Commission authorization, if any was required. State also
the approximate number of customers added or lost and ap-
proximate annual revenues of each class of service. Each na-
tural gas company must also state major new continuing sour-
ces of gas made available to it from purchases, development,
affected.
12. If the important changes during the year relating
to the respondent company appearing in the annual report
to stockholders are applicable in every respect and fur-
nish the data required by instructions 1 to 11 above
such notes may be attached to this page.
1. See Page I08a
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. See Page I08b, 1O8c
10. None
11. See Pages I08d, 1O8e
12. None
FERC FORM NO.(12-96)Page 108
QUEST AR GAS COMPANY
This Report Is:
(I) ~ An Original
(2) D A Resubmission
IMPORTANT CHANGES DUroNG THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31, 2002
1. CHANGES AND ADDITIONS TO FRANCHISE RIGHTS
Franchise rights were obtained by Questar Gas Company in the calendar year of 2002 from the following:
Woods Cross, Utah
Clawson, Utah
Cedar Fort, Utah
Hooper, Utah
The provision of natural gas service by Questar Gas to the municipality and its residents was
consideration for the franchise rights granted. Additionally, a nominal fee of $50 and/or reimbursement of
administrative costs may have been paid to a given municipality.
FERC FORM NO.(12-96)Page 108 a
QUEST AR GAS COMPANY
This Report Is:
(1) IX) An Original
(2) 0 A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
9. IMPORTANT LEGAL PROCEEDINGS
Rate Regulation and Other Matters
State Rate Regulation
Questar Gas files periodic applications with the PSCU and the PSCW requesting pennission to reflect
annualized gas-cost increases or decreases depending on gas prices. These requests for gas-cost increases or
decreases are passed on to customers on a dollar-for-dollar basis with no markup. The impact of a gas-cost
increase on customers is lessened by the fact that approximately 40 to 50% of the company s annual supply
comes from its own wells and is priced to customers at cost-of-service prices rather than market prices.
General rate case filed
Effective December 30, 2002, the PSCU issued an order approving an $11.2 million general-rate increase for
Questar Gas using an 11.2 % rate of return on equity. The rate increase also reflects year-end 2002 usage per
customer and costs. Previous general-rate-case increases relied on costs and customer-usage patterns that
were at least 12 to 24 months old. Questar Gas originally requested a $23 million rate increase and a 12.
rate of return on equity.
Pur gas fili
Effective January 1 2002, the PSCU approved, on an interim basis, a $66.9 million decrease in natural gas
rates that resulted in an 11 % decrease for the typical residential Utah customer. The decrease was based on a
significant drop in natural gas prices at the wellhead. Also, effective January 1 , 2002, the PSCW approved a
$2.9 million pass-through gas-cost decrease for Wyoming natural gas rates. Beginning December 30 2002
the PSCU approved a $6.5 million decrease in natural gas rates. This represents a 1 % decrease for the typical
Utah residential customer. The PSCW approved a $582 000 decrease in natural gas rates effective January 1
2003. The typical residential customer in Wyoming will see a 3% decrease from this filing.
Questar Gas pays an affiliated company to remove carbon dioxide from its natural gas at a plant that was
placed into service in June 1999. The PSCU initially denied Questar Gas s request to recover $5.35 million
in processing costs as part of its gas-balancing-accounting proceedings. Questar Gas appealed to the Utah
Supreme Court and filed for recovery of future processing costs in a general rate case in January 2000.
Subsequently, the PSCU approved the recovery of up to $5 million of processing costs per year beginning in
August 2000, but did not allow recovery of the costs for the 14-month period between the startup of the plant
and the general rate case. The Utah Supreme Court ruled that the PSCU had erred in not considering pass-
through treatment. The PSCU ruled on remand that Questar Gas was allowed to recover $3.76 million plus
approximately $200 000 of interest during 2002.
Note 7 - Litigation and Commitments
Grynberg. A case is pending in a Wyoming federal district court against Questar Gas Co. (QGC), as the
successor to QPC's interest in gas-purchase contracts. This case involves some of the same allegations that
were heard in an earlier case before the parties, e., breach of contract, intentional interference with a
contract, but Grynberg added claims of antitrust and fraud. In June of 2001, the judge entered an order
FERC FORM NO.2 (12-96)Page 108 b
QUEST AR GAS COMPANY
This Report Is:
(I) IKJ An Original
(2) D A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
9. IMPORTANT LEGAL PROCEEDINGS CONTINUED
granting the motion for partial summary judgment filed by Questar Gas dismissing the antitrust claims from
the case, but has not ruled on other motions for summary judgment dealing with ratable take and fraud.
Gas Pipelines. Questar Exploration and Production Co. (QEP), QGM, Wexpro Co. (Wexpro), QGC, and
QPC are among the numerous defendants in a case filed against the pipeline industry. Pending in a Kansas
state district court, this case is similar to the cases filed by Grynberg, but the allegations of a conspiracy by
the pipeline industry to set standards that result in the systematic mismeasurement of natural gas
volumes and resulting underpayment of royalties are made on behalf of private and state lessors rather
on behalf of the federal government. The numerous defendants are opposing class certification and are
requesting dismissal for lack of personal jurisdiction of any defendants, including most of the named Questar
parties , that do not conduct business activities in Kansas.
ther l proceedin
There are various other legal proceedings against Questar Gas. While it is not currently possible to predict or
determine the outcomes of these proceedings, it is the opinion of management that the outcomes will not have
a material adverse effect on the company s results of operations , financial position or liquidity.
tme
Historically, 40 to 50% of Questar Gas s gas-supply portfolio has been provided from company-owned gas
reserves at the cost of service. The remainder of the gas supply has been purchased from more than 15
suppliers under approximately 40 gas-supply contracts using index-based pricing. Generally, at the conclusion
of the heating season and after a bid process , new agreements for the upcoming heating season are put into
place. Questar Gas bought significant quantities of natural gas under purchase agreements amounting to $148
million, $261 million and $184 million in 2002 2001 2000, respectively. In addition, Questar Gas makes
use of various storage arrangements to meet peak-gas demand during certain times of the heating season.
FERC FORM NO.2 (12-96)Page) 08 c
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2002
IMPORTANT CHANGES DURING THE YEAR
IMPORT ANT ANNUALIZED RATE CHANGES DURING 2002
TEMP.
AVG ADJ Oct. 1,2001 Jan. 1 2002 REVENUE
UTAH CUST DTH RATE RATE Jan. 1,2002
GS1 695 399 767 033 $538 752,896 $511 135,332 ($27,617,564)
GSE 634 102 823 477 959 $7,054 702 576,743
GSS 603 587 734 751,156 429,483 ($321,673)
661 886 355 $22,341,602 $19,669,060 ($2,672 542)
370 $42,787 $98,522 $55 735
$246,613 $252,894 281
NGV 146 075 $909,287 $866,164 ($43,123)
$83 003 ($83 003)
19,627,429 $3,812,946 $3,180 271 ($632,675)
846 $1,014 $1,077 $63
$66 ($66)
IT2 26,254,825 $3,216,132 $3,546,141 $330,009
TOTAL UTAH 712,500 140,395,490 $576,635,461 $550 233,646 ($26 401 815)
TEMP.
AVG ADJ Oct. 1,2000 Jan. 1,2001 REVENUE
WYOMING CUST DTH RATE RATE Jan. 1, 2002
GS1 842 149,564 $21,599,432 $19,147 240 ($2,452 192)
320 226 $1,696,617 409,692 ($286,925)
GSW 279 203,993 $467 544 $1,297 454 $829,910
NGV 472 $68,239 $35 996 ($32,243)
491 971 $64,394 $55,902 ($8,492)
83,278 $40 898 $21 940 ($18 958)
TOTAL WY 178 254 504 $23,937 124 $21 968,224 ($1 968,900)
Contract Rates for 1-, IS2, 1-4, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 d
Name of Respondent This Report Is:Date of Report Year of Report
(1)!29 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 2002
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2002
TEMP.
AVG ADJ Jan. 1 2002 Dee 30, 2002 REVENUE
UTAH CUST DTH RATE RATE Dec 30, 2002
GSI 695,399 87,767,033 $511,135 332 $522 266 929 $11,131 597
GSE 634 102 823 054 702 054 702
GSS 603 587,734 429,483 $5,139,249 $709,766
661 886,355 $19,669,060 $19,709,882 $40,822
21,370 $98,522 $98,522
$252,894 $243,752 ($9,142)
NGV 146 075 $866 164 $895,351 $29,187
627 429 180 271 505 872 $325 601
846 $1,077 $1,380 $303
IT2 26,254 825 $3,546 141 $3,766 916 $220 775
TOTAL UTAH 712,500 140,395,490 $550,233,646 $562,682,555 $12 448,909
TEMP.
AVG ADJ Jan. 1 , 2001 July 1 2001 REVENUE
WYOMING CUST DTH RATE RATE July 1, 2002
GSI 21,745 149,564 $19 147 240 $18,625 229 ($522,011)
GSW 639 203 993 $1,409,692 $1,259,930 ($149,762)
320 226 $1,297,454 $1,356,618 $59,164
NGV 472 $35 996 $35 093 ($903)
491,971 $55,902 $55,902
278 $21,940 $21 940
TOTAL WY 22,443 254,504 $21,968,224 $21,354 712 ($613,512)
Contract Rates for 1-, IS2, 1-, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 e
BLANK PAGE
Blank Page
(Next page is 110)
Name of Respondent This Report is:Date of Report Year of Report
(I) L1 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) F1 A Resubmission Dec. 31 , 2002
COMP ARA TIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Title of Account Ref.Balance at Balance at
Line Page No.Beginning of Year End of Year
No.(a)(b)(c)(d)
UTILITY PLANT
Utility Plant (101-106, 114)200-201 143 197 687 190 731 604
Construction Work in Progress (107)200-201 134 166 473 806
TOTAL Utility Plant (Enter Total of lines 2 and 3)150 331 853 199 205,410
(Less) Accum. Provo for Depr. Amort. Depl. (108, Ill , 115)200-201 (489 583 651)(513 484 704)
Net Utility Plant (Enter Total of line 4 less 5)660 748 202 685 720 706
Nuclear Fuel (120.120., 120.
(Less) Accum. Provo for Amort. ofNucl. Fuel Assem. (120.
Net Nuclear Fuel (Enter Total of line 7 less 8)
Net Utility Plant (Enter Total of lines 6 and 9)660 748 202 685 720,706
Utility Plant Adjustments (116)122-123
Gas Stored Underground-Noncurrent (117)220
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)221
(Less) Accum. Provo for Depr. and Amort. (122)221
Investments in Associated Companies (123)222-223
Investment in Subsidiary Companies (123.224-225
(For Cost of Account 123., See Footnote Page 224, line 42)
Noncurrent Portion of Allowances
Other Investments (124)222-223-229
Special Funds (125-128)379 225 396 185
TOTAL Other Property & Investments (Total of lines 14 thru 20)379 225 396 185
CURRENT AND ACCRUED ASSETS
Cash (131)154 204 784 942
Special Deposits (132-134)146
Working Funds (135)211 410 207 710
Temporary Cash Investments (136)222-223
Notes Receivable (141)017 876
Customer Accounts Receivable (142)107 579,776 89,938 396
Other Accounts Receivable (143)928 168 888,262
(Less) Accum. Provo for Uncollectible Acct.-Credit (144)205 955)(2,469,761)
Notes Receivable from Associated Companies (145)
Accounts ReceIvable from Assoc. Companies (146)576 385 379 741
Fuel Stock (151)
Fuel Stock Expense Undistributed (152)
Residuals (Elec) and Extracted Products (Gas) (153)
Plant Material and Operating Supplies (154)491 628 140 518
Merchandise (155)
Other Materials and Supplies (156)369 39,789
Nuclear Materials Held for Sale (157)
Allowances (158.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)(310 704)(107,025)
Gas Stored Underground - Current (164.1)220 809 705 742 275
Liquefied Natural Gas Stored and Held for Processing (164.164.3)220
Prepayments (165)230 096 582 473 999
Advances for Gas (166-167)229
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
TOTAL Current & Accrued Assets (Enter Total of lines 23 thru 50)140 370 731'122 019,723
FERC FORM NO.(12-96)Page 110
Name of Respondent This Report is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 2002
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Title of Account Ref.Balance at Balance at
No.Page No.Beginning of Year End of Year
(a)(b)(c)(d)
DEFERRED DEBITS
Unamortized Debt Expense (181)047,895 983 464
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.124 398 105 903
Prelim. Survey and Investigation Charges (Electric) (183)
Prelim. Sur. and Invest. Charges (Gas) (183., 183.231
Clearing Accounts (184)(489 036)(341 178)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)233 (84 525)670
Def. Losses from Disposition of Utility PIt. (187)
Research, Devel. and Demonstration Expend. (188)352-353
Unamortized Loss on Reacquired Debt (189)127 266 633 514
Accumulated Deferred Income Taxes (190)234-235 039 794 797 995
Unrecovered Purchased Gas Costs (191)296 460 (13 282 236)
TOTAL Deferred Debits (Enter Total of lines 53 thru 65)062 253 921 133
TOTAL Assets and other Debits (Enter Total of lines 10
, and 66)839,560 411 819,057 746
FERC FORM NO.2 (12-96)Page 111
Date of Report
(Mo, Da, Yr)
This Report is :
(1) !K) An Original
QUESTAR GAS COMPANY (2) D A ResubmisslOn
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Name of Respondent
Line
No.
Title of Account
(a)
PROPRIETARY CAPITAL
Common Stock Issued (201)
Preferred Stock Issued (204)
Capital Stock Subscribed (202 205)
Stock Liability for Conversion (203 206)
Premium on Capital Stock (207)
Other Paid-In Capital (208-211)
Installments Received on Capital Stock (212)
(Less) Discount on Capital Stock (213)
(Less) Capital Stock Expense (214)
Retained Earnings (215, 215.216)
Unappropriated Undistributed Subsidiary Earnings (216.
(Less) Reacquired Capital Stock (217)
TOTAL Proprietary Capital (Enter Total of lines 2 thru 13)
LONG-TERM DEBT
Bonds (221)
(Less) Reacquired Bonds (222)
Advances from Associated Companies (223)
Other Long-Tenn Debt (224)
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Dr. (226)
TOTAL Long-Term Debt (Enter Total of lines 16 thru 21)
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.
Accumulated Provision for Pensions and Benefits (228.3)
Accumulated Miscellaneous Operating Provisions (228.4)
Accumulated Provision for Rate Refunds (229)
TOTAL Other Noncurrent Liab. (Enter Total of lines 24 thru 29)
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)
Customer Deposits (235)
Taxes Accrued (236)
Interest Accrued (237)
Dividends Declared (238)
Matured Long- Tenn Debt (239)
Matured Interest (240)
Tax Collections Payable (241)
Miscellaneous Current and Accrued Liabilities (242)
Obligations Under Capital Leases-Current (243)
TOTAL Current & Accrued Liab. (Enter Total of lines 32 thru 44)
FERC FORM NO.(12-96)
Ref.
Page No.
(b)
250-251
250-251
252
252
252
253
252
254
254
118-119
118-119
250-251
256-257
256-257
256-257
256-257
258-259
258-259
262-263
268
Page 112
Year of Report
Dec. 31 2002
Omit Cents
Balance at Balance at
Beginning of Year End of Year(c) (d)
974 065
121 875 000
305 925 599
285 000 000
285 000 000
158 531
600,000
364 498
947 290
492 041
569,618
683 542
924 801
153 740 320
974 065
121 875 000
.... .
t~g;921;i~wj5
313 826,899
285 000 000
285 000 000
444 523
36,400 000
113,783
958 874
308 761
556 074
774 398
006 391
123,562 803
Name of Respondent This Report is :Date of Report Year of Report
(1) An Original (Mo , Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 2002
COMPARATIVE BALANCE SHEET (LIABILITES AND OTHER CREDITS) (Continued)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No.Beginning of Year End of Year
No.(a)(b)(c)(d)
DEFERRED CREDITS
Customer Advances for Construction (252)
Accumulated Deferred Investment Tax Credits (255)959 664 565 150
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 385 969 398 882
Other Regulatory Liabilities (254)278 039,794 797 995
Unamortized Gain on Reacquired Debt (257)260
Accumulated Deferred Income Taxes (281-283)509,065 906 017
TOTAL Deferred Credits (Enter Total of lines 47 thru 52)894 492 668 044
TOTAL Liabilities & Other Credits (Enter Total oflines 14
, 45, 54 )839,560,411 819 057 746
FERC FORM NO.2 (12-96)Page 113
Name of Respondent This Report is:Date of Report Year of Report
(1)An Original (Mo, Da , Yr)
QUEST AR GAS COMPANY (2)A ResubIll1ssion Dec. 31 , 2002
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413 , Revenue 5. Give concise explanations concerning unsettled
and Expenses from Utility Plant Leased to Others , in rate proceedings where a contingency exists such
another utility colwnn (i o) in a similar manner that refunds of a material amount may need to be
to a utility department. Spread the amount(s) over made to the utility s customers or which may result
lines 02 thru 24 as appropriate. Include these amounts in a material refund to the utility with respect to
in colwnns (c) and (d) totals.power or gas purchases. State for each year
2. Report amounts in account 414, Other Utility affected the gross revenues or costs to which the
Operating Income, in the same manner as accounts 412 contingency relates and the tax effects together
and 413 above.with an explanation of the major factors which
3. Report data for lines 7 , 9 and 10 for Natural Gas affect the rights of the utility to retain such
companies using accounts 404., 404., 404.3, 407.revenues or recover amounts paid with respect to
and 407.power and gas purchases.
4. Use page 122 for important notes regarding the 6. Give concise explanations concerning
statement of income or any account thereof.significant amounts of any refunds made or
(Ref.)TOTAL
Account Page
Line No.Current Year Previous Year
No.(a)(b)(c)(d)
UTILITY OPERATING INCOME
Operating Revenues (400)300-301 595 510 857 704 113,403
Operating Expenses
Operating Expenses (401)317-325 470 093 298 596 202 860
Maintenance Expenses (402)317-325 744 350 770 529
Depreciation Expense (403)336-338 719,381 984 793
Amort. & Depl. of Utility Plant (404-405)336-338 399 959
Amort. of Utility Plant Acq. Adj. (406)336-338
Amort. of Property Losses, Unrecovered Plant
and Regulatory Study Costs (407)
Amort. of Conversion Expenses (407)
Regulatory Debits (407.
(Less) Regulatory Credits (407.4)
Taxes Other Than Income Taxes (408.262-263 547 606 729 354
Income Taxes - Federal (409.262-263 879 521 686 378
- Other (409.262-263 646 555 959 067
Provision for Deferred Income Taxes (410.234-235 795,220 301 245)
(Less) Provision for Deferred Income Taxes-Cr. (411.1)234-235
Invesnnent Tax Credit Adj. - Net (411.4)
(Less) Gains from Disp. of Utility Plant (411.6)
Losses from Disp. of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.
Losses from Disposition of Allowances (411.
TOTAL Utility Operating Expenses
(Enter Total of lines 4 thru 18)542 477 330 658,076 695
Net Utility Operating Income (Enter Total of line 2
less 19) (Carry forward to page 117 , line 21)033 527 036 708
FERC FORM NO.2 (12-96)Page 114
Name of Respondent This Report is: Date of Report
(1) ua An Origin (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission
STATEMENT OF INCOME FOR THE YEAR (Continued)
received during the year resulting from settlement 9. Explain in a footnote if the previous year
of any rate proceeding affecting revenues received or figures are different from that reported in prior
costs incurred for power or gas purchases , and a reports.
summary of the adjustments made to balance sheet 10. If the columns are insufficient for reporting
income, and expense accounts. additional utility departments, supply the appropriate
7. If any notes appearing in the report to stock- account titles, line 2 to 23 , and report the
holders are applicable to this Statement of Income information in the blank space on page 122 or in a
such notes may be attached at page 122. supplemental statement.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during
the year which had an effect on net income, including
the basis of allocations and apportionments from
those used in the preceding year. Also give the
approximate dollar effect of such changes.
Year of Report
Dec. 31 2002
Current Year Previous Year
GAS UTILITY
Current Year Previous Year
OTHER UTILITY
Current Year
470 093 298
744 350
39,719 381
399
596 202 860
770 529
984 793
959
547 606 729,354
879,521 686 378
646 555 959,067
795 220 301 245)
542 477 330 658 076 695
033 527 036 708
FERC FORM NO.2 (12-96)Page 115
Name of Respondent This Report is:Date of Report Year of Report
(1) PI- An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2002
STATEMENT OF INCOME FOR THE YEAR (Continued)
(Ref.TOTAL
Account Page
Line No.Current Year Previous Year
No.(a)(b)(c)(d)
Net Utility Operating Income (Carried fwd. from page 114)033 527 46,036 708
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutility Operating Income
Rev. From Merchandising, Jobbing & Contract Work (415)
(Less) Costs & Exp. of Merch.Job. & Contr. Work (416)
Revenues From Nonutility Operations (417)
(Less) Expenses of Nonutilitv Operations (417.
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.119
Interest and Dividend Income (419)563,783 672 742
Allow. for Other Funds Used During Construction (419.
- 37 Miscellaneous Nonoperating Income (421)148 404 127 408
Gain on Disposition of Property (421.1)466 025 291 461
TOTAL Other Income (Enter Total of lines 25 thru 34)178 212 091 610
Other Income Deductions
Loss on Disposition of Property (421.2)887 753 227
Miscellaneous Amortization (425)340 59,997 59,997
Miscellaneous Income Deductions -(426.426.340 901 664 776 930
TOTAL Other Inc. Deductions(Total of lines 37 thru 39)849 414 933 154
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.262-263
Income Taxes-Federal (409.262-263 (1,332 801)072 724
Income Taxes-Other (409.262-263 107 483 238 082
Provision for Deferred Inc. Taxes (410.234-235 087 970 370 539)
(Less) Provision for Deferred Income Taxes-Cr.(411.2)234-235
Investment Tax Credit Adi.Net (411.5)
(Less) Investment Tax Credits (420)(394 514)(394 892)
TOTAL Taxes on Other Inc.& Deduct.(Total of 42 thru 48)468 139 545 375
Net Other Inc. & Deduct. (Enter Total of lines 35 49)860,660 613,081
INTEREST CHARGES
Interest on Long-Term Debt (427)193 305 295 296
Amort. of Debt Disc. and Expense (428)258-259 664 099 615 943
Amort. of Loss on Reacquired Debt (428.
(Less) Amort. of Premium on Debt-Credit (429)258-259
(Less) Amort. of Gain on Reacquired Debt-Credit (429.
Interest on Debt to Assoc. Companies (430)340 120 665 953 441
Other Interest Expense (431)340 729,464 388,025
(Less) Allow. for Borr. Funds Used During Constr.-Cr.(432)(212 272)(475,936)
Net Interest Charges (Enter Total of lines 52 thru 59)495 261 776 769
Income Before Extraord. Items (Total of lines 21 50 & 60)398 926 873 020
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinarv Deductions (435)
Net Extraord. Items(Enter Total of line 63 less line 64)
Income Taxes-Federal and Other (409.262-263
Extraord. Items After Taxes(Total of line 65 less line 66)
Net Income (Enter Total of lines 65 and 67)398 926 873,020
FERC FORM NO.2 (12-96)Page 116
Blank Page
(Next page is 118)
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ . An Original (Mo, Da, Yr)
OUESTAR GAS COMPANY 2) A Resubmission Dec. 31 2002
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
I. Report all changes III appropriated retained eanungs 5. Show dividends for each class and series of capital
unappropriated retained earnings, and unappropriated stock.
undistributed subsidiary earnings for the year.6. Show separately the State and Federal income tax
2. Each credit and debit during the year should be effect of items shown in account 493, Adjustments to
identified as to the retained earnings account in which Retained Earnings.
recorded (Accounts 433,436-439 inclusive). Show the 7. Explain in a footnote the basis for detennining the
contra primary account affected in column (b).amount reserved or appropriated. If such reservation
3. State the purpose and amount for each reservation or or approprianon IS to be recurrent, state the number
appropriation of retained eanungs.and annual amounts to be reserved or appropriated as
4. List first account 439, Adjustments to Retained well as the totals eventually to be accumulated.
Earnings, reflecting adjustments to the opening balance 8. At lines 3,4,11. And 15, add rows as necessary
of retained earnings. Follow by credit, then debit items to report all data. When rows are added, the additional
in that order.row numbers should follow in sequence, e., 3., 3., etc.
Item Contra Primary Current Year Previous Year
Line Account Affected Amount Amount
(in dollars)(in dollars)
No.(a)(b)(c)(d)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
Balance - Beginning of Year 161 076 534 159 205,887
Changes (Identify by prescribed retained earnings accounts)373 373
Adjustments to Retained Earnings (Account 439)
Credit:
Credit:
Credit:Retirement of Preferred Stock 204.
Credit:
Credit:
TOTAL Credits to Retained Earnings(Acct.439)(Total of lines 4 thru 8)
Debit:
Debit: Retirement of Preferred Stock 204.
Debit:
Debit:
Debit:
TOTAL Debits to Retained Earnings(Acct.439)(TotaJ of lines 10 thru 14)
Balance Transferred from Income (Account 433 less Account 418.398,926 873 020
Appropriations of Retained Earnings (Account 436)
TOTAL Appropriations of Retained Earnings(Acct.436)(Lines 18 thm 21)
Dividends Declared - Preferred Stock (Account 437)
8% Cumulative Preferred $100 Stated Value
TOTAL Dividends Declared-Preferred Stock(Acct.437)(Lines 24 thru 28)
Dividends Declared - Common Stock (Account 438)
Cash Dividends (24 500 000)(24 000 000)
TOTAL Dividends Declared-Common Stock(Acct.438)(Lines 31 thru 35)500 000)(24 000 000)
Transfers from Acct.216. I ,Unappropriated Undistributed Subsidiary Earnings
Balance-End of Year (Total of lines 1 29,36 and 37)168 977 833 161 076 534
FERC FORM NO.2 (12-96)Page 118
This Report is:
(1) (XI An Original
QUESTAR GAS COMPANY (2) A Resubmission
STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)Item Current Year
Amount
(in dollars)
(b)
Name of Respondent Date of Report
(Mo, Da, Yr)
Line
No.(a)
APPROPRIATED RETAINED EARNINGS (Account 215)
State balance and purpose of each appropriated retained earnings amount at end of year
and give accounting entries for any applications of appropriated retained earnings
during the year.
TOTAL Appropriated Retained Earnings (Account 215)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE FEDERAL(Account 215.
State below the total amount set aside through appropriations of retained earnings
as of the end of the year, in compliance with the provisions of Federally granted
hydroelectric project licenses held by the respondent. If any reductions or changes
other than the nonnal annual credits hereto have been made during the year, explain
such items in a footnote.
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 215.
TOTAL Appropriated Retained Earnings (Account 215, 215.1)(Enter Total of lines 45 & 46)
TOTAL Appropriated Retained Earnings (Account 215 215., 216)(Enter Total oflines 38 & 47)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
Balance - Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance - End of Year (Total of lines 49 thru 52)
FERC FORM NO.2 (12-96)Page 119
Year of Report
Dec. 31 , 2002
Prior Year
Amount
(in dollars)
(c)
Name of Respondent Date of Report
(Mo, Da, Yr)
This Report Is:
(1) X An Original(2) A Resubmission
STATEMENT OF CASH FLOWS
1. If the notes to the cash flow statement in the resp 2. Under "Other" specify significant amounts and group
annual stockholders report are applicable to this state- others
ment, such notes should be attached to page 122 3. Operating Activities--Other: Include gains and losses per-
mation about noncash investing and financing activities taining to operating activities only. Gains and losses per-
should be provided on page 122. Provide also on page taining to investing and financing activities should be
122 a reconciliation between "Cash and Cash Equivalents reported in those activities. Show on page 122 the
at End of Year " with related amounts on the balance amounts of interest paid (net of amounts capitalized) andsheet. income taxes paid.
DESCRIPTION (See Instructions for Explanation of Codes)
(a)
QUESTAR GAS COMPANY
Lin
No.
40 Invesunents in and Advances to Assoc. and Subsidiary Companies41 Contributions and Advances from Assoc. and Subsidiary Companies42 Disposition of Investments in (and Advances to)43 Associated and Subsidiary Companies44 Purchase of Invesunent Securities (a)45 Proceeds from Sales of Investment Securities (a)
FERC FORM NO.2 (12-96) Page 120
Net Cash Flow from Operating Activities
Net Income (Line 68(c) on page 117)
Non-Cash Charges (Credits) to Income
Depreciation and Depletion
Amortization of (Specify)
Deferred Income Taxes (Net)
Invesunent Tax Credit Adjustments (Net)
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Inventory
Net (Increase) Decrease in Payables and Accrued Expenses
Net (Increase) Decrease in Other Regulatory Assets
Net Increase (Decrease) in Other Regulatory Liabilities
(Less) Allowance for Other Funds Used During Construction
(Less) Undistributed Earnings from Subsidiary Companies
Other:
Unrecovered Purchased Gas Costs
Other Deferred Debits
Prepayments
Deferred Credits
Net Cash Provided by (Used in) Operating Activities
(Total of lines 2 thru 20)
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
Gross Additions to Utility Plant (less nuclear fuel)
Gross Additions to Nuclear Fuel
Gross Additions to Common Utility Plant
Gross Additions to Nonutility Plant
(Less) Allowance for Other Funds Used During Construction
Other: Retirement of Utility Plant
Cash Outflows for Plant (Total of lines 26 thru 33)
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)
Year of Report
Dec. 31 2002
Amounts
781 790
638 750
(394 514)
147 876
207 441
484
020 869
(241 799)
212 272
578 696
302 130
(377 ,416)
913
....-.mmDI
(71 800,722)
(212 272)
046 428
(16,959)
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) X An Original(2) A Resubmission
STATEMENT OF CASH FLOWS (Continued)
4. Investing Activities 5. Codes used:
Include at Other (line 31) net cash outflow to acquire othe(a) Net proceeds or payments.
companies. Provide a reconciliation of assets acquired (b) Bonds, debentures and other long-term debt.
with liabilities assumed on page 122. (c) Include commercial paper.
Do not include on this statement the dollar amount of (d) Identify separately such items as investments, fixed
leases capitalized per USofA General Instruction 20; in- assets, intangibles, etc.
stead provide a reconciliation of the dollar amount of
leases capitalized with the plant cost on page 122 6. Enter on page 122 clarifications and explanations.
DESCRIPTION (See Instruction No.5 for Explanation of codes Amounts00
QUESTAR GAS COMPANY Dec. 31 , 2002
Lin
No.46 Loans made or Purchased47 Collections on Loans
66 Net Increase in Short-Term Debt(c)67 Other:
78 Net Decrease in Short-term Debt (c)
88 Cash and Cash Equivalents at Beginning of Year
90 Cash and Cash Equivalents at End of Year
FERC FORM NO.2 (12-96)
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Held for Speculation
Net (Increase) Decrease in Payables and Accrued Expenses
Other:
Net Cash Provided by (Used in) Investing Activities
(Total of lines 34 thru 55)
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-term Debt (b)
Preferred Stock
Common Stock
Other: Notes payable to affiliates (30 200 000)
Cash Provided by Outside Sources (Total of lines 61 thru 69)(30 200 000)
Payments for Retirement of:
Long-term Debt (b)
Preferred Stock
Common Stock
Other: Amortization of Discount on Long-term Debt
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total oflines 70 thru 81)
(24 500 000)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of lines 22, 57 and 83)
Page 121
QUEST AR GAS COMPANY
This Report Is:
(1 ) I2Q An Original(2) 0 A Resubmlssion
NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the year, and plan of disposition contemplated, giving re-
Balance Sheet, Statement of Income for the year, Statement ferences to Commission orders or other authorizations
of Retained Earnings for the year, and Statement of Cash respecting classification of amounts as plant adjust-
Flows, or any account thereof. ClassifY the notes according ments and requirements as to disposition thereof.
to each basic statement, providing a subheading for each 4. Where Accounts 189, Unamortized Loss on Reacquired
statement except where a note is applicable to more than Debt, and 257, Unamortized Gain on Reacquired Debt, areone statement. not used, give an explanation, providing the rate treat-
2. Furnish particulars (details) as to any significant ment given these items. See General Instruction 17 of
contingent assets or liabilities existing at end of year the Uniform System of Accounts.
including a brief explanation of any action initiated by 5. Give a concise explanation of any retained earn-
the Internal Revenue Service involving possible assessment ings restrictions and state the amount of retained
of additional income taxes of material amount, or of a earnings affected by such restrictions.
claim for refund of income taxes of a material amount ini- 6. If the notes to financial statements relating to
tiated by the utility. Give also a brief explanation of the respondent company appearing in the annual report to
any dividends in arrears on cumulative preferred stock. the stockholders are applicable and furnish the data re-
3. For Account 116, Utility Plant Adjustments, explain quired by mstructions above and on pages 114-121 , such
the origin of such amount, debits and credits during the notes may be attached hereto.
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 2002
Note 1 - Summary of Accounting Policies
Questar Gas Company (the Company or Questar Gas), is a wholly owned subsidiary of Questar Regulated
Services Company (Regulated Services). Regulated Services is a holding company and a wholly owned
subsidiary of Questar Corporation (Questar). Regulated Services was organized in 1996 and provides
administrative, accounting, engineering, legal and regulatory functions for its three subsidiaries, Questar
Gas , Questar Pipeline Company (Questar Pipeline) and Questar Energy Services. Significant accounting
policies are presented below.
Business and Regulation: Questar Gas distributes natural gas to residential, commercial and industrial
customers in Utah, southwestern Wyoming and southeastern Idaho. The Company is regulated by the
Public Service Commission of Utah (PSCU) and the Public Service Commission of Wyoming (PSCW).
The Idaho Public Utilities Commission has deferred to the PSCU for rate oversight of Questar Gas
operations in a small area of southeastern Idaho. These regulatory agencies establish rates for the sale and
transportation of natural gas. The regulatory agencies also regulate, among other things , the extension,
enlargement or abandonment of natural gas facilities. Regulation is intended to pennit the recovery, through
rates, of the cost of service including a return on investment.
The fmancial statements are presented in accordance with regulatory requirements. Methods of allocating
costs to time periods, in order to match revenues and expenses, may differ from those of other businesses
because of cost-allocation methods used in establishing rates.
Use of Estimates: The preparation of fmancial statements in conformity with accounting principles
generally accepted in the United States requires management to make estimates and assumptions that affect
the amounts of assets and liabilities and disclosure of contingent liabilities reported in the fmancial
statements and accompanying notes. Actual results could differ from those estimates.
Revenue Recognition: Revenues are recognized in the period that services are provided or products are
delivered. Questar Gas records gas-distribution revenues for gas delivered to residential and commercial
customers but not billed at the end of the accounting period.
FERC FORM NO.2 (12-96)Page 122
QUEST AR GAS COMPANY
This Report Is:
(l) IRI An Original(2) D A ResubmisslOn
NOTES TO FINANCIAL STATEMENTS (Continued)
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 2002
The impact of abnonnal weather on gas distribution earnings during the heating season is partially reduced
by a weather-nonnalization adjustment. The company establishes reserves for revenues collected subject
to refund pending fmal orders from regulatory commissions.
Purchased-Gas Adjustments: Questar Gas accounts for purchased-gas costs in accordance with procedures
authorized by the PSCU and the PSCW under which purchased-gas costs that are different those provided for in
present from rates are accumulated and recovered or credited through future rate changes. Questar Gas has been
authorized to hedge a portion of its natural gas supply to mitigate energy-price fluctuations for gas-distribution
customers. The benefits and the costs of hedging are included in the purchased-gas adjustment account. The
regulatory commissions also allow Questar Gas to record periodic mark-to-market adjustments for energy-
hedging contracts in the purchased-gas adjustment account.
Other Regulatory Assets and Liabilities: Questar Gas may be permitted to defer recognition of some costs
under regulatory accounting rules. Gains and losses on the reacquisition of debt are deferred and amortized as
debt expense over either the would-be remaining life of the retired debt or the life of the replacement debt. The
reacquired debt costs had a weighted-average life of approximately 15 years as of December 31 , 2002. The cost
of the early retirement windows offered to employees was capitalized and amortized over a five-year period
which will conclude in 2005. Cumulative increases in deferred taxes are recorded as income taxes recoverable
from customers, all of which are expected to be recovered by 2004. Production taxes on cost-of-service
production are recorded when the gas is produced and recovered from customers when taxes are paid, generally
within 12 months.
Cash and Cash Equivalents: Cash equivalents consist principally of repurchase agreements with maturities of
three months or less. In almost all cases, the repurchase agreements are highly liquid investments in overnight
securities made through commercial bank accounts that result in available funds the next business day.
Property, Plant and Equipment: Property, plant and equipment are stated at cost. The provision for
depreciation and amortization is based upon rates that will systematically charge the costs of assets over their
estimated useful lives. Major categories of fixed assets are grouped together for depreciation purposes. Salvage
value is not considered when detennining depreciation rates under the group method. Gains and losses on asset
disposals are recorded as adjustments to accumulated depreciation. The costs of natural gas distribution
property, plant and equipment are depreciated using the straight-line method ranging from 3% to 33% per year.
Investment in gas wells is depreciated using the unit of production method. The average depreciation and
amortization rates used for the year ended December 31 , were as follows:
2002 2001 2000
Distribution plant
Gas wells, per Mcf $0.$0.$0.
Test for Impairment of Long-Lived Assets: Properties are evaluated on a specific-asset basis or in groups of
similar assets, as applicable in accordance with Statement of Financial Accounting Standard (SFAS) 144
Accounting for the Impainnent or Disposal of Long-Lived Assets." An impairment is indicated when a
triggering event occurs and the estimated undiscounted future net cash flows of an evaluated asset are less than
its carrying value. If an impairment is indicated, fair value is calculated using a discounted cash flow approach.
Cash flow estimates require forecasts and assumptions for many years into the future for a variety of factors
including operating costs.
FERC FORM NO.2 (12-96)Page 123
QUESTAR GAS COMPANY
This Report Is:
(1 ) I2Q An Original(2) 0 A Resubmission
NOTES TO FINANCIAL STATEMENTS (Continued)
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 2002
Goodwill and Other Intangible Assets: Intangible assets consist primarily of goodwill acquired through
business combinations after June 2001. The excess of the cost over the fair value of net assets of acquired
businesses is recorded as goodwill. On January 1 2002, the company adopted SFAS 142
, "
Goodwill and Other
Intangible Assets." According to SFAS 142 , goodwill is no longer amortized, but is tested for impairment at a
minimum of once a year or when an event occurs. When a triggering event occurs, the undiscounted net cash
flows of the asset or entity to which the goodwill relates are evaluated. If undiscounted cash flows are less than
the carrying value of the assets, an impairment is indicated. The amount of the impairment is measured using a
discounted-cash-flow model considering pricing, operating costs, a risk-adjusted discount rate and other factors.
Allowance for Funds Used During Construction: The company capitalizes the cost of capital during the
construction period of plant and equipment using a method required by regulatory authorities. Capitalized
financing costs, called allowance for funds used during construction (AFUDC), consist of debt and equity
portions. The debt portion of AFUDC is recorded as a reduction of interest costs and the equity portion is
recorded in other income. Debt expense was reduced by $212 000 in 2002, $476,000 in 2001 and $909,000 in
2000. No amounts of equity AFUDC were recorded in the three years ended December 31 2001.
Credit Risk: The company s primary market area is located in Utah, southwestern Wyoming and southeastern
Idaho. Exposure to credit risk may be impacted by the concentration of customers in this area due to changes in
economic or other conditions. Customers include individuals and numerous industries that may be affected
differently by changing conditions. Management believes that its credit-review procedures, loss reserves
customer deposits and collection procedures have adequately provided for usual and customary credit-related
losses. Loss reserves are periodically reviewed for adequacy and may be established on a specific case basis.
Bad debt expense amounted to $6.2 million, $6.5 million and $2.8 million for the years ended December 31
2002, 2001 and 2000, respectively. The allowance for bad debt expenses was $2.4 million and $2.2 million at
December 31 , 2002 and 2001 respectively.
Income Taxes: The company accounts for income tax expense on a separate return basis. Pursuant to the
Internal Revenue Code and associated regulations , the company s operations are consolidated with those of
Questar and its subsidiaries for income tax reporting purposes. The company receives payments from Questar
for such tax benefits as they are utilized on the consolidated return. Questar Gas records tax benefits as they are
generated. Deferred income taxes have been provided for temporary difference caused by the differences
between the book and tax carrying amounts of assets and liabilities. These differences create taxable or tax
deductible amounts for future periods. Questar Gas uses the deferral method to account for investment tax
credits as required by regulatory commissIOns.
Energy-Price Financial Instruments: The company follows accounting provisions of SFAS 133, as amended
Accounting for Derivative Instruments and Hedging Activities." SF AS 133 addresses the accounting for
derivative instruments, including certain derivative instruments embedded in other contracts. Under the
standard, entities are required to carry all derivative instruments in the balance sheet at fair value. The
accounting for changes in fair value, which result in gains or losses, of a derivative instrument would be
reported in the purchased-gas adjustment account. The company has identified a number of contracts that are
derivative instruments as defmed by SF AS 133 , but are specifically excluded from the provisions of SFAS 133
on the basis of normal sales and purchase transactions.
New Accounting Standard: SFAS 143
, "
Accounting for Asset Retirement Obligations " was issued in June of
2001. SFAS 143 addresses the fmancial accounting and reporting of the fair value oflegal obligations
associated with the retirement of tangible long-lived assets. The new standard requires that plant abandonment
costs be estimated at fair value, capitalized and depreciated over the life of the related assets. The new standard
will impact recording abandonment costs of gas and oil wells. Recognition of abandonment costs for a majority
of the gas distribution, transportation and storage properties will be postponed indefInitely due to the nature of
FERC FORM NO.2 (12-96)Page 123 a
QUE STAR GAS CONWANY
This Report Is:
(1 ) Qg An Original(2) D A Resubmission
NOTES TO FINANCIAL STATEMENTS (Continued)
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
the assets as derIDed by SFAS 143. The company has not completed its evaluation of the impact of SF AS 143
but expects to record ongoing expenses. However, these expenses are noncash until abandonment takes place.
SFAS 143 is effective beginning January 1 2003.
Reclassifications: Certain reclassifications were made to the 2001 and 2000 fmancial statements to conform
with the 2002 presentation.
FERC FORM NO.2 (12-96)Page 123 b Next Page is 200
BLANK PAGE
Blank Page
(Next page is 200)
This Report Is:
(1) lKJ An Original
QUESTAR GAS COMPANY (2) D A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Item
Name of Respondent
Line
No.(a)
UTILITY PLANT
In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)
Leased to Others
Held for Future Use
Construction Work in Progress
Acquisition Adjustments
TOTAL Utility Plant (Enter Total of lines 8 thru 12)
Accum. Prov. for Depr., Amort., & Depl.
Net Utility Plant (Enter Total of line 13 less 14)
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
In Service
Depreciation
Amort. and Depl. of Producing Natural Gas Land and Land Rights
Amort. of Underground Storage Land and Land Rights
Amort. of Other Utility Plant
TOTAL in Service (Enter Total of lines 18 thru 21)
Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Enter Total of lines 24 and 25)
Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Enter Total of lines 28 and 29)
Abandonment of Leases (Natural Gas)
Amort. of Plant Acquisition Adj.
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22, 26, 30, 31 and 32)
FERC FORM NO.2 (12-96)Page 200
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2002
Total Electric
(b)(c)
176 976 062
106,055
1,184 082 117
037
473,806
644,450
199 205 410
(513 ,484,704)
685 720,706
876,991
513,484 704 N/A
Name of Respondent This Report Is:Date of Report Year of Report
(1) !!J An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2002
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Other (Specify)Other (Specify)Other (Specify)Common
Line
(d)(e)(f)
(g)
(h)No.
106 055
1,184 082 117
037
473 806
644 450
199 205 410
(513 484 704)
685 720 706
876 991
513 484 704 N/A N/A N/A N/A
FERC FORM NO.2 (12-96)Page 201 Next Page is 204
Name of Respondent This Report Is:Date of Report Year of Report
(I)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 , 2002
GAS PLANT IN SERVICE (Accounts 101, 102 , 103 and 106)
1. Report below the original cost of gas plant in service in column (c). Also to be included in column (c)
according to the prescribed accounts.are entries for reversals of tentative distributions
2. In addition to Account 101, Gas Plant in Service of prior year reported in column (b). Likewise, if
(Classified), this page and the next include Account 102,the respondent has a significant amount of plant
Gas Plant Purchased or Sold; Account 103, Experimental Gas retirements which have not been classified to
Plant Unclassified; and Account 106, Completed Construction primary accounts at the end of the year, Include in
Not Unclassified-Gas.colwnn (d) a tentative distribution of such
3. Include in column (c) or (d), as appropriate retirements, on an estimated basis, with appropriate
corrections of additions and retirements for the current or contra entry to the account for accumulated
preceding year.depreciatIon provision.Include also in column (d)
4. Enclose in parentheses credit adjustments of plant reversals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements. Attach supplemental
Classify Account 106 according to prescribed accounts statement showing the account distributions of these
on an estimated basis if necessary, and include the entries tentative classifications in columns (c) and (d),
Balance at
Line Account Beginnmg of Year Additions
No.(a)(b)(c)
1. Intangible Plant
301 OrganIZation
302 Franchises and Consents 626
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant 69,626
2. Production Plant
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights 266,961
325.4 Rights-of-Way 362
325.5 Other Land and Land Rights
326 Gas Well Structures 728,819
327 Field Compressor Station Structures 701
328 Field Meas. and Reg. Sta. Structures 842 141
329 Other Structures 572 940
330 Producing Gas W ells-Well Construction 802 508
331 Producing Gas Wells-Well Equipment 779,370
332 Field Lines 238 526
333 Field Compressor Station Equipment 331 990
334 Field Meas. and Reg. Sta. Equipment 093 242
335 Drilling and Cleaning Equipment
336 Purification Equipment 011,923
337 Other Equipment 175,957
338 Unsuccessful Exploration & Devel. Costs
TOTAL Production and Gathering Plant 870 440
Products Extraction Plant
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
345 Compressor Equipment
346 Gas Meas. and Reg. Equipment
347 Other Equipment
TOTAL Products Extraction Plant
TOTAL Nat. Gas Production Plant 97 ,870 440
Mfd. Gas Prod. Plant (Submit Suppl. Statement)
TOTAL Production Plant 870 440
FERC FORM NO.2 (12-96)Page 204
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31,2002
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
including the reversals of the prior years tenta-ments, etc., and show in column (t) only the offset to
tive account distributions of these amounts. Care-the debits or credits distributed in column (t) to
ful observance of the above Instructions and the prImary account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the nature and use of plant
omissions of the reported amount of respondent included in this account and if substantial in amount
plant actually in service at end of year.submit a supplementary statement showing subaccount
6. Show in column (t) reclassifications or trans-classification of such plant confonning to the require-
fers within utility plant accounts. Include also ments of these pages.
in column (t) the additions or reductions of pri-8. For each amount comprising the reported balance and
mary account classifications arising from distri-changes in Account 102, state the property purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102 , include in action. If proposed journal entries have been filed
column (e) the amounts with respect to accumulated with the Commission as required by the Unifonn System
provision for depreciation, acquisition aJust-of Accounts, give also date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(t)
(g)
No.
626 302
303
626
325.
325.
266 961 325.
362 325.
325.
(56,936)671 883 326
701 327
842 141 328
572,940 329
159,774)642 734 330
(1,059 740)19,719 630 331
238 526 332
331 990 333
093 242 334
335
011,923 336
175 957 337
338
(5,276 450)593 990
340
341
342
343
344
345
346
347
276 450)593 990
276 450)593 990
FERC FORM NO.2 (12-96)Page 205
Name of Respondent This Repon Is:Date of Repon Year of Repon
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 2002
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
3. Natural Gas Storage and Processing Plant
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Measuring and Reg. Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant NONE
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Meas. and Reg. Equipment
363.5 Other Equipment
TOTAL Other Storage Plant NONE
Base Load Liquefied Natural Gas Tenninating
and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Tenninal Equipment
364.4 LNG Transponation EqUIpment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
TOTAL Base Load Liquefied Natural Gas,
Tenninating and Processing Plant
TOTAL Nat. Gas Storage and Proc. Plant
4. Transmission Plant
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measunng and Reg. Sta. Equipment
370 Communication Equipment
371 Other Equipment
TOTAL Transmission Plant NONE
FERC FORM NO.2 (12-96)Page 206
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 , 2002
GAS PLANT IN SERVICE (Accounts 101 , 102 , 103 and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
350.
350.
351
352
352.
352.
352.
353
354
355
356
357
NONE
360
361
362
363
363.
363.
363.3
363.4
363.5
NONE
364.
364.
364.3
364.4
364.5
364.
364.
364.
365.
365.
366
367
368
369
370
371
NONE
FERC FORM NO.2 (12-96)Page 207
Name of Respondent This Report Is:Date of Report Year of Report
(1) LXI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2002
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
5. Distribution Plant
374 Land and Land Rights 075 699 231 880
375 Structures and Improvements 209 976 504 454
376 Mains 429,374 935 682 317
377 Compressor Station Equipment 245 373 301 124
378 Meas. and Reg. Sta. Equip.General 586 540 050 606
379 Meas. and Reg. Sta. Equip.City Gate
380 Services 226 361 461 214 759
381 Meters 724 594 507 704
382 Meter Installations 45,731 554 153 755
383 House Regulators 817 ,404 119 953
384 House Reg. Installations 039 122 395 219
100 385 Industrial Meas. and Reg. Sta. Equipment
101 386 Other Prop. on Customers' Premises
102 387 Other Equipment 248,593 463 902
103 TOTAL Distribution Plant 875 415 250 625 671
104 6. General Plant
105 389 Land and Land Rights 539 250
106 390 Structures and Improvements 320 429 863)
107 391 Office Furniture and Equipment 70,274 315 5,479,459
108 392 Transportation EqUIpment 259,333 124 443
109 393 Stores Equipment 684 346
110 394 Tools, Shop, and Garage Equipment 890 849 326 225
111 395 Laboratory Equipment 470 750 070
112 396 Power Operated Equipment 686,658 257 655
113 397 Communication Equipment 126 358 286
114 398 Miscellaneous Equipment 398,057 620
115 Subtotal 137 650 345 271 895
116 399 Other Tangible Property
117 TOTAL General Plant 137 650 345 271 895
118 TOTAL (Accounts 101 and 106)
119 Gas Plant Purchased (See Instr. 8)
120 (Less) Gas Plant Sold (See Instr. 8)
121 Experimental Gas Plant Unclassified
122 TOTAL Gas Plant in Service 111 005 661 88,897 567
FERC FORM NO.2 (12-96)Page 208
Name of Respondent This Report Is:Date of Report Year of Report
(1)LXI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 , 2002
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(t)
(g)
No.
(960 507)347 072 374
799,310)915 120 375
124 885)458 932 367 376
(171 ,403)375 093 377
(317 634)319 512 378
379
113 686 243 689 906 380
944 796)287 501 381
(200 188)685 121 382
(209 347)728 010 383
(10 640)423 701 384
385 100
386 101
(771 161)941 334 387 102
(12 396 184)941 644 737 103
104
539 250 389 105
(104 055)211 511 390 106
196 680 749,991 700 445 391 107
575,944)807 832 392 108
(47 376)636 970 393 109
(527 957)689,117 394 110
(180)524 640 395 111
905 595)038 718 396 112
(19,875)135 769 397 113
(20 220)383 457 398 114
004 522)749,991 142 667 709 115
399 116
(6,004 522)749,991 142 667 709 117
118
119
120
121
(23 677 156)749,991 176 976 062 122
FERC FORM NO.2 (12-96)Page 209 Next page is 212
BLANK PAGE
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 3 1 2002
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) IDAHO
I. Report below the original cost of gas plant in service in column (c). Also to be included in column (c)
according to the prescribed accounts.are entries for reversals of tentative distributions
2. In addition to Account 101, Gas Plant in Service of prior year reported in column (b). Likewise, if
(Classified), this page and the next include Account 102 the respondent has a significant amount of plant
Gas Plant Purchased or Sold; Account 103, Experimental Gas retirements which have not been classified to
Plant Unclassified; and Account 106, Completed Construction primary accounts at the end ofthe year, include in
Not Unclassified-Gas.column (d) a tentative distribution of such
3. Include in column (c) or (d), as appropriate retirements, on an estimated basis, with appropriate
coITections of additions and retirements for the CUITent or contra entry to the account for accumulated
preceding year.depreciation provision. Include also in column (d)
4. Enclose in parentheses credit adjustments of plant reversals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements. Attach supplemental
5. Classify Account 106 according to prescribed accounts statement showing the account distributions of these
on an estimated basis if necessary, and include the entries tentative classifications in columns (c) and (d),
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
I. Intangible Plant
301 Organization
302 Franchises and Consents
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant
2. Production Plant
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights
1 I 325.4 Rights-of-Way
325.5 Other Land and Land Rights
326 Gas Well Structures
327 Field Compressor Station Structures
328 Field Meas. and Reg. Sta. Structures
329 Other Structures
330 Producing Gas Wells-Well Construction
331 Producing Gas Wells-Well Equipment
332 Field Lines
333 Field Compressor Station Equipment
334 Field Meas. and Reg. Sta. Equipment
335 Drilling and Cleaning Equipment
336 Purification Equipment
337 Other Equipment
338 Unsuccessful Exploration & Devel. Costs
TOTAL Production and Gathering Plant
Products Extraction Plant
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
345 Compressor Equipment
346 Gas Meas. and Reg. Equipment
347 Other Equipment
TOTAL Products Extraction Plant
TOTAL Nat. Gas Production Plant
Mfd. Gas Prod. Plant (Submit Suppl. Statement)
TOTAL Production Plant
FERC FORM NO.2 (12-96)Page 204
Name of Respondent This Report Is:Date of Report Year of Report
(I)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 2002
GAS PLANTIN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
including the reversals of the prior years tenta-ments, etc., and show in column (f) only the offset to
tive account distributions of these amounts. Care-the debits or credits distributed in column (f) to
fill observance of the above instructions and the primary account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the nature and use of plant
omissions of the reported amount of respondent'included in this account and if substantial in amount
plant actually in service at end of year. submit a supplementary statement showing subaccount
6. Show in column (f) reclassifications or trans-classification of such plant confonning to the require-
fers within utility plant accounts. Include also ments of these pages.
in column (f) the additions or reductions ofpri-8. For each amount comprising the reported balance and
mary account classifications arising from distri-changes in Account 102, state the property purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102, include in action. If proposed journal entries have been filed
column ( e) the amounts with respect to accumulated with the Commission as required by the Unifonn System
provision for depreciation, acquisition ajust-of Accounts, give also date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
302
303
325.1
325.
325.3
325.4
325.
326
327
328
329
330
331
332
333
334
335
336
337
338
340
341
342
343
344
345
346
347
FERC FORM NO.2 (12-96)Page 205
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmlssion Dec. 31 , 2002
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
3. Natural Gas Storage and Processing Plant
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Measuring and Reg. Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant NONE
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing EquIpment
363.3 Compressor Equipment
363.4 Meas. and Reg. Equipment
363.5 Other Equipment
TOTAL Other Storage Plant NONE
Base Load Liquefied Natural Gas Tenninating
and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Tenninal Equipment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
TOTAL Base Load Liquefied Natural Gas
Tennmating and Processing Plant
TOTAL Nat. Gas Storage and Proc. Plant
-------
4. Transmission Plant
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measuring and Reg. Sta. Equipment
370 Communication Equipment
371 Other Equipment
TOTAL TransmIssion Plant NONE
FERC FORM NO.2 (12-96)Page 206
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2002
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
350.
350.
351
352
352.
352.
352.3
353
354
355
356
357
NONE
, 55
360
361
362
363
363.
363.
363.
363.4
363.5
NONE
364.1
364.
364.3
364.4
364.5
364.
364.
364.
365.
365.
366
367
368
369
370
371
NONE
FERC FORM NO.2 (12-96)Page 207
Name of Respondent This Report Is:Date of Report Year of Report
(1) (XI An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31, 2002
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued) IDAHO
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
5. Distribution Plant
374 Land and Land Rights 999
375 Structures and Improvements 590
376 Mains 049 816
377 Compressor Station Equipment
378 Meas. and Reg. Sta. Equip.General 976
379 Meas. and Reg. Sta. Equip.City Gate
380 Services 818 797
381 Meters 351 729
382 Meter Installations 336 699
383 House Regulators 545
384 House Reg. Installations
100 385 Industrial Meas. and Reg. Sta. Equipment
101 386 Other Prop. on Customers' Premises
102 387 Other Equipment
103 TOTAL Distribution Plant 385 788 699
104 6. General Plant
105 389 Land and Land Rights
106 390 Structures and Improvements
107 391 Office Furniture and Equipment
108 392 Transportation Equipment
109 393 Stores Equipment
110 394 Tools, Shop, and Garage Equipment
111 395 Laboratory Equipment
112 396 Power Operated Equipment
113 397 Communication Equipment
114 398 Miscellaneous Equipment
115 Subtotal
116 399 Other Tangible Property
117 TOTAL General Plant
118 TOTAL (Accounts 101 and 106)
119 Gas Plant Purchased (See Instr. 8)
120 (Less) Gas Plant Sold (See Instr. 8)
121 Experimental Gas Plant Unclassified
122 TOTAL Gas Plant in Service 385 788 699
FERC FORM NO.2 (12-96)Page 208
Name of Respondent This Report Is:Date of Report Year of Report
(I)IKI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)D A Resubmission Dec. 31, 2002
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued) IDAHO
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
999 374
590 375
049 816 376
377
976 378
379
818 797 380
351 729 381
(433)433 495 536 097 382
545 383
384
385 100
386 101
387 102
(433)433 495 878 549 103
104
389 105
390 106
391 107
392 108
393 109
394 110
395 II 1
396 112
397 113
398 114
115
399 116
117
118
119
120
121
(433)1 433 495 878 549 122
Adjustment is for prior year
understatement of meters.
FERC FORM NO.2 (12-96)Page 209 Next page is 212
BLANK PAGE
BLANK PAGE
Name of Respondent This Report Is:
IXJ An Original
0 A Resubmission
Date of Report
(Mo, Da, Yr)
Year Ending
Dec. 31 2002
QUE STAR GAS COMPANY
GAS PROPERTY AND CAPACITY LEASED FROM OTHERS
1. Report below the information called for concerning gas property and
capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the initial
term of the lease exceeds $500,000. describe in column (c), if applicable: the
property or capacity leased. Designate associated companies with an
asterisk in column b .
Line
No.
Name of Lessor Description of Lease Lease Payments For
Current Year
PAGE NOT APPLICABLE
TOTAL
FERC FORM NO.2 (12-96)Page 212
QUESTAR GAS COMPANY
This Report Is:
UI An Original
0 A Resubmission
Date of Report
(Mo Yr)Name of Respondent
GAS PROPERTY AND CAPACITY LEASED TO OTHERS
Year Ending
Dec. 31 200
2. In column (d) provide the lease payments received from others.1. For all leases in which the average lease income over the initial term of
the lease exceeds $500,000 provide in column (c), a description of each
facility or leased capacity that is classified as gas plant in service, and is
leased to others for as 0 erations.
Line
No.
3. Designate associated companies with an asterisk in column (b).
Name of Lessor Description of Lease
PAGE NOT APPLICABLE
TOTAL
FERC FORM NO.2 (12-96)Page 213
Lease Payments For
Current Year
Name of Respondent This Report Is:(1) An Original
A Resubmission
GAS PLANT HELD FOR FUTURE USE Account 105
1. Report separately each property held for future use at give in column (a), in addition to other required information
end of the year having an original cost of $1 ,000,000 or the date that utility use of such property was discontinued
more. Group other items of property held for future use. and the date the original cost was transferred to Account
2. For property having an original cost of $1 000,000 or 105.
more reviousl used in utilit 0 erations, now held for future use
Date of Report
(Mo, Da, Yr)
Year of Report
UEST AR GAS COMPANY Dec. 31 2002
Date Originally Date Expected Balance at
Included in to be Used in End of
This Account Utility Service Year
Oct. 1993 Indefinite 037
Line
No.
46 TOTAL
FERC FORM NO.2 (ED. 12-89)
5037
Page 214
Blank Page
(Next page is 216)
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmlssion Dec. 31 , 2002
CONSTRUCTION WORK IN PROGRESS - GAS (Account 107)
1. Report below descriptions and balances at end of year Development, and Demonstration (see Account 107 of
of projects in process of construction (107).the Unifonn System of Accounts).
2. Show items relating to "research, development, and 3. Minor projects (less than $1 000 000) may be
demonstration" projects last, under a caption Research grouped.
Estimated
Construction Work Additional
Line Description of Project in Progress-Gas Cost of
No.(Account 107)Project
(a)(b)(c)
Feeder Lines 428 215 Not available
Main Extensions - New Customers 4,465 001 Not available
Mains - Other - Replacements 646,682 Not available
Measuring and Regulating 652 955 Not available
Service Lines - New Customers 930,075 Not available
Offices, Buildings , Residences 325 088 Not available
Projects Under $1 000 000 2,131 845 Not available
TOTAL 579 861
FERC FORM NO.2 (ED. 12-87)Page 216
Blank Page
(Next page is 218)
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) !XI An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1. For each construction overhead explain: (a) the nature and 2. Show below the computation of allowance for funds
extent of work, etc., the overhead charges are intended to co- used during construction rates, in accordance with the
ver, (b) the general procedure for detennining the amount capi- provisions of Gas Plant Instructions 3 (17) of the
talized, (c) the method of distribution to construction jobs U. S. of A.
(d) whether different rates are applied to different types of 3. Where a net-of-tax rate for bOlTOwed funds is used
construction, (e) basis of differentiation in rates for differ- show the appropriate tax effect adjustment to the com-
ent types of construction, and (f) whether the overhead is putations below in a manner that clearly indicates thedirectly or indirectly assigned. amount of reduction in the gross rate for tax effects.
Dec. 31 2002
A. Construction overhead charged to construction represents the indirect labor and administrative costs
applicable to construction.
B. A work order is used to accumulate overhead costs, these charges are then cleared to open work
orders.
C. Overhead is charged to construction based on a percentage of monthly cost charged to construction projects. This rate will
vary periodically depending upon the amount of overhead accumulated and the construction activity amount.
D. The calculated rate is applied to all types of construction.
E. None
F. Overhead is directly assigned to each work order.
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line 1(5), column (d) below, enter the rate granted in the last rate proceeding. If such is not available
use the average rate earned during the preceding three years.
1. Components of Fonnula (Derived uom actual book balances and actual cost rates):Title Amount
Line
No.(a)
(1)Average Short-Tenn Debt
(2)Short- Tenn Interest
(3)Long- Tenn Debt D 285 000 000
(4)Preferred Stock
(5)Common Equity C 312 269 444
(6)Total Capitalization 597 269 444
(7)Average Construction Work
in Progress Balance 292 011
Capitalization
Ratio (Percent)
(c)
Cost Rate
Percentage
(d)
47.72%
00%
52.28%
s( -----) + d( ---------------) (1-
-----)
D+P+C W
(1- ----- J (p( --------------- ) + c( --------------- ) D+P+C D+P+C
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds - 1.88%
b. Rate for Other Funds -
FERC FORM NO.2 (12-96)
2. Gross Rate for Borrowed Funds 88%
3. Rate for Other Funds
Page 218
Name of Respondent This Report Is:Date of Report Year of Report
(I) (2g An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) 0 A Resubmission Dec. 31 2002
ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (Account 108)
I. Explain in a footnote any important adjustments service. If the respondent has a significant amount
during year.of plant retired at year end which has not been
2. Explain in a footnote any difference between the recorded and/or classified to the various reserve
amount for book cost of plant retired, line I I, column functional classifications, make preliminary clos-
(c), and that reported for gas plant in service, pages ing entries to tentatively functionalize the book
204-209, column (d), excluding retirements of non- cost of the plant retired. In addition, include all
depreciable property.costs included in retirement work in progress at year
3. The provisions of Account 108 in the Uniform System end in the appropriate functional classifications.
of Accounts require that retirements of depreciable 4. Show separately interest credits under a sinking
plant be recorded when such plant is removed from fund or similiar method of depreciation accounting.
Section A. Balances and Changes During the Year
Item Total Gas Plant In Gas Plant Held Gas Plant Leased
Line (c+d+e)Service for Future Use to Others
No.(a)(b)(c)(d)(e)
Balance Beginning of Year 479,971 665 479 971 665
Depreciation Provisions for Year
Charged to
(403) Depreciation Expense 719,381 719,381
(413) Exp. of Gas Pit. Leas. to Others
Transportation Expenses-Clearing
Other Clearing Accounts 951 013 951 013
Other Accounts (Specify):
TOTAL Deprec. Provo for Year
(Enter Total oflines 3 thru 8)670 394 670 394
Net Charges for Plant Retired:
Book Cost of Plant Retired 258 852 258 852
Cost of Removal 459 132 459,132
Salvage (Credit)462 780)(8,462 780)
TOTAL Net Chrgs. for Plant Ret.
(Enter Total oflines 11 thru 13)255 204 255 204
Other Debit or Cr. Items (Describe)
(505 282)(505 282)
Balance End of Year (Enter Total
oflines 1 15 and 16)503 881 573 503 881 573
Section B. Balances at End of Year According to Functional Classifications
Production-Manufactured Gas
Prod. and Gathering-Natural Gas 893 883 893 883
Products Extraction-Natural Gas
Underground Gas Storage
Other Storage Plant
Base Load LNG Term. and Proc. Plant
TransmissIOn
Distribution 341 330,432 341 330 432
General 657 258 657 258
TOTAL (Enter Total oflines 18 thru 26)503 881 573 503 881 573
Acquired
Loss or Gain (625 534)
Co. in & out
Reclass. & Trans.
Adjustments 120 251
FERC FORM NO.2 (12-96)Page 219
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) DA Resubmission Dec. 31 2002
GAS STORED (ACCOUNT 117, 164., 164.2 and 164.3)
1. If during the year adjustment was made to the stored gas of withdrawals upon "base stock " or restoration of previous
inventory (such as to correct cumulative inaccuracies of gas encroachment, including brief particulars of any such account-
measurements), furnish in a footnote an explanation of the ing during the year.
reason for the adjustment, the Mcf and dollar amount of ad-4. If the company has provided accumulated provision for
justment, and account charged or credited.stored gas which may not eventually be fully recovered from
2. Give in a footnote a concise statement of the facts and any storage project, furnish a statement showing: (a) date of
the accounting perfonned with respect to any encroachment Commission authorization of such accumulated provision
of withdrawals during the year, or restoration of previous en-(b) explanation of circumstances requiring such provision
croachment, upon native gas constituting the "gas cushion (c) basis of provision and factors ofcaIculation, (d) estimated
of any storage reservoir.ultimate accumulated provision accumulation, and (e) a sum-
3. If the company uses a "base stock" in connection with mary showing balance of accumulated provision and entries
its inventory accounting, give a concise statement of the basis during year.
of establishing such "base stock" and the inventory basis and 5. Report pressure base of gas volumes as 14.73 psi a at
the accounting perfonned with respect to any encroachment 60F.
Line Noncurrent Current LNG LNG
No.Description (Account 117 (Account 164.(Account 164.2)(Account 164.3)Total
(a)(b)(c)(d)(e)(1)
Balance at Beginning
of Year 809 705 809 705
Gas Delivered to
Storage (contra Account)021 759 021 759
Gas Withdrawn from
Storage (contra Account)089 189 089 189
Other Debits or
Credits (Net)
Balance at End of Year 742 274 742 274
Dth 759 537 759 537
Amount Per Dth 2.330 2.330
State basis of segregation of inventory between current and noncurrent portions:
FERC FORM NO.2 (12-96)Page 220
Blank Page
(Next page is 222)
This Report Is:(1) ~ An Original(2) 0 A Resubmission
INVESTMENTS (Account 123 , 124, AND 136)
1. Report below investments in Accounts 123, Investments Other Investments) state number of shares , class, and
in Associated Companies, 124 , Other Investments, and 136 series of stock. Minor investments may be grouped
Temporary Cash Investments. by classes. Investments included in Account 136
2. Provide a subheading for each account and list there- Temporary Cash Investments, also may be grouped by
under the information called for: classes.
(a) Investment in Securities - List and describe each (b) Investment Advances - Report separately
security owned, giving name of issuer, date acquired and for each person or company the amounts of loans or
date of maturity. For bonds, also give principal amount investment advances that are properly includable
date of issue, maturity, and interest rate. For capital in Account 123. Include advances subject to current
stock (including capital stock of respondent reacquired repayment in Accounts 145 and 146.
under a defmite plan for resale pursuant to authorization With respect to each advance , show whether the
bv the Board of Directors. and included in Account 124 advance is a note or open account.
Book Cost at
Beginmng of Year
(If book cost is
different from cost
to respondent give
cost to respondent
in a footnote and
explain difference.
(c)
Name of Respondent Date of Report
(Mo, Da, Yr)
QUESTAR GAS COMPANY
Line
No.
Description of Investment
(a)(b)
FERC FORM NO.2 (12-96)Page 222
Year of Report
Dec. 31. 2002
Purchases
or Additions
During Year
(d)
Name of Respondent Year of ReportThis Report Is: Date of Report
(1) -fXi- An Original (Mo, Da, Yr)
(2) r1 A Resubmission Dec. 31 2002
INVESTMENTS (Account 123 , 124, AND 136) (Continued)
List each note giving date of issuance, maturity date 5. Report in column (h) interest and dividend
and specifying whether note is a renewal. Designate revenues from investments including such revenues
any advances due from officers, directors , stock- from securities disposed of during the year.
holders , or employees. 6. In column (i) report for each investment
3. Designate with an asterisk in column (b) any disposed of during the year the gain or loss
securities, notes , or accounts that were pledged represented by the difference between cost of
and in a footnote state the name of pledges and the investment (or the other amount at whichpurpose of the pledge. carried in the books of account if different
4. If Commission approval was required for any from cost) and the selling price thereof, not
advance made or security acquired, designate such including any dividend or interest adjustment
fact in a footnote and cite name of Commission includible in column (h).
date of authorization. and case or docket number.
Book Cost at
End of Year
(If book cost is
different fr. cost to
respondent, give cost
to respondent in a
footnote and explain
difference. )
(g)
OUESTAR GAS COMPANY
Sales or Other
Dispositions
During Year
Principal
Amount or
No. of Shares at
End of Year
Revenues
for
Year
Gain of Loss
from Investment
Disposed of
(e)(f)(h)(i)
FERC FORM NO.2 (12-96)Page 223
Line
No.
This R ort Is: Date of Report(1) An Original (Mo, Da, Yr)(2) A Resubmission Dec. 31 , 2002
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
Name of Respondent
QUESTAR GAS COMPANY
1. Report below investments in Accounts 123.1 , In-
vestments in Subsidiary Companies.
2. Provide a subheading for each company and list
thereunder the infonnation called for below. Sub-total by
company and give a total in columns (e), (t), (g) and
(h).
(a) Investment in Securities - List and describe each
security owned. For bonds give also principal amount, date
of issue, maturity, and interest rate.
Line
No.
Description of Investment
(a)
40 OTAL Cost of Account 123.1 $
FERC FORM NO.2 (12-96)
Year of Report
(b) Investment Advances - Report separately the
amounts ofloans or investment advances which are sub-
ject to repayment, but which are not subject to current settle-
ment. With respect to each advance show whether the advance
is a note or open account. List each note giving date of issuance
maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed
subsidiary earnIngs since acquisition. The total in column
(e) should equal the amount entered for Account 418.
Date
Acquired
(b)
Date of
Maturity
(c)
Amount of
Investment at
Beginning of Year
(d)
TOTAL NONE
Page 224
This Report Is:
(I) KlAn Original
QUEST AR GAS COMPANY (2) D A Resubmission
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
4. For any securities, notes, or accounts that were 7. In Column (h) report for each investment disposed of
pledged, designate such securities, notes, or accounts in during the year, the gain or Joss represented by the dif-
a footnote, and state the name of pledgee and purpose of ference between cost of the investment (or the other amountthe pledge. at which carried in the books of account if different from cost)
5. If Commission approval was required for any advance and the selling price thereof, not including interest adjust-
made or security acquired, designate such fact in a footnote ment includible in column (t).
and give name of Commission, date of authorization, and 8. Report on Line 42, column (a) the total cost of Accountcase or docket number. 123.
6. Report column (f) interest and dividend revenues from
investments, including such revenues from securities dis-
posed of during the year.
Equity in
Subsidiary
Earnings for Year
(e)
Name of Respondent Date of Report
(Mo, Da, Yr)
Revenues
for Year
(f)
Amount of
Investment at
End of Year
(g)
NONE
FERC FORM NO.2 (12-96)Page 225
Year of Report
Dec. 31, 2002
Gain or Loss
from Investment
Disposed of
(h)
(Next page is 230)
Line
No.
Name of Respondent This Report Is:Date of Report Year of Report
(I)JX An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (20 A Resubmission Dec. 31 2002
PREPAYMENTS (Account 165)
1. Report below the particulars (details) on each pr 2. Report all payments for undelivered gas on line 5 and
payment.complete pages 226 to 227 showing particulars (details) for
gas preDavments.
Line Nature of Prepayment Balance at End of
No.Year (In Dollars)
(a)(b)
Prepaid Insurance 1,420 278
Prepaid Rents
Prepaid Taxes (262-263)
Prepaid Interest
Gas Prepayments (226-227)
Miscellaneous Prepayments:Software Licenses 720
TOTAL 473 999
EXTRAORDINARY PROPERTY LOSSES (Account 182.
Description of Extraordinary WRITTEN OFF DURlNC
Loss (Include in the desc.YEAR
the date of loss , date of Total Losses Balance at
Lim Commission authorization to Amount Recognized Account Amount End of
No.use Acct.l82.1 and period of of Loss During Year Charged Year
amort. (mo, yr, to mo, yr).
(a)(b)(c)(d)(e)(f)
TOTAL
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.
Description of Unrecovered WRITTEN OFF DURlNC
Plant and Regulatory Study YEAR
Costs (Include in the descr.Total Costs Balance at
Lim of costs, the date of Com-Amount Recognized End of
No.mission authorization to use of Charges During Year Account Amount Year
Account 182., and period 0 Charged
amort. (mo, yr, to mo, yr).
(a)(b)(c)(d)(e)(f)
TOTAL
FERC FORM NO.2 (12-96)Page 230
Blank Page
(Next page is 232)
Name of Respondent This Report Is:Date of Report Year of Report
(1)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2002
OTHER REGULATORY ASSETS (Account 182.
1. Report below the details called for concerning 3. Minor items (5% of the Balance at End of Year for
other regulatory assets which are created Account 182.3 or amounts less than $250 000
through the ratemaking actions of regulatory agencies whichever is less) may be grouped by classes.
(and not includable in other amounts).4. Report separately any "Deferred Regulatory
2. For regulatory assets being amortized, show period of Commission Expenses" that are also reported
amortization in column (a).on pages 350-351 , Regulatory Commission Expenses.
CREDITS
Line Description and Purpose of Balance at Debits Account Balance at
No.Other Regulatory Assets Beginnmg Charged Amount End of Year
of Year
(a)(b)(c)(d)(e)(f)
SF AS 109 Deferral 331 531 282 486 239 845 292
SFAS 112 311 712 185 103 904 207 808
To be amortized over 10 years.
Early retirement window costs 1998 559 645 185 353 460 206 185
To be amortized over 5 years.
Deferred production tax 327 790 074 247 234 682 615 719 422
Y2K Costs 182
Early retirement window costs 2000 593 720 167 741 182 634 266 127 196
To be amortized over 5 years.
TOTAL 124 398 241 988 260 484 105 903
FERC FORM NO.2 (12-96)Page 232
Name of Respondent This Report Is:Date of Report Year of Report
(1) 51 An Original (Mo, Da, Yr)
UEST AR GAS COMPANY (2) D A Resubmission Dec. 31 2002
MISCELLANEOUS DEFERRED DEBITS (Account 186)
1. Report below the details called for con-period of amortization in column (a).
ceming miscellaneous deferred debits.3. Minor items (less than $250 000) may be
2. For an deferred debit bein amortized, show rou ed b classes.
CREDITS
Description of Miscellaneous Balance at Debits Balance at
Line Deferred Debits Beginrung of Year Account Amount End of Year
No.Charged
(a)(b)(c)(d)(e)(f)
Misc. Deferred Debits
Suspense (84 525)877 604 Various 769 410 670
Misc. Work in Pro ress
DEFERRED REGULATORY
COMM. EXPENSES (SEE
PAGES 350-351)
TOTAL (84 525)877 604 769,410 23,670
FERC FORM NO.2 (12-96)Page 233
Name of Respondent This Report Is:
(1) E9 An Original
QUEST AR GAS COMPANY (2) 0 A Resubmission
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the infonnation called for below concerning the 2. At Other (Specify), include defeITals relating
respondent's accounting for defeITed income taxes. to other income and deductions.
3. At lines 4 and 6, add rows as necessary to report all data.
Number the additional rows in sequence 4., etc. and
, etc.
Balance at
Beginning
of Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2002
CHANGES DURING YEAR
(a)(b)(c)
Amounts
Credited To
Account 411.1
(d)
Line
No.
Account Subdivisions
Amounts
Debited To
Account 410.1
TOTAL Account 190 (Total oflines 5 thru 6.
Classification of TOTAL
Federal Income Tax
1 0 State Income Tax
11 Local Income Tax
Account 190
Electric
Gas
Other (Define)
Total (Total of lines 2 thru 4)
Other (Specify)
039,794
039 794
039,794
FERC FORM NO.2 (12-96)Page 234
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) An Original
QUESTAR GAS COMPANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES (Account 190) (Continued)
4. Ifmore space is needed, use separate pages as 5. In the space provided below, identify by amountrequired. and classification, significant items for which
deferred taxes are being provided. Indicate
insignificant amounts listed under "Other.
Dec. 31 , 2002
CHANGES DumNG YEAR ADJUSTMENTS Balance at
Amounts Amounts DEBITS CREDITS End of Year Line
Debited To Credited To Account Account No.
Account 41 0.2 Account 411.2 No.Amount No.Amount
(e)(t)
(g)
(h)(i)
(j)
(k)
254 241 799 797 995
241 799 797 995
241 799 797 995
FERC FORM NO.2 (12-96)Page 235 (Next page is 250)
Line
No.
Name of Respondent Date of Report Year of Report
(Mo, Da, Yr)
This Report Is:
(1) (XI An Original
QUESTAR GAS COMPANY (2) A Resubmission
CAPITAL STOCK (Accounts 201 and 204)
1. Report below the particulars (details) called for con- year and company title) may be reported in column (a)
cerning common and preferred stock at end of year provided the fiscal years for both the 10-K report
distinguishing separate series of any general class. Show and this report are compatible.
separate totals for common and preferred stock. If informa- 2. Entries in column (b) should represent the number
tion to meet the stock exchange reporting requirement out- of shares authorized by the articles of incorporation
lined in column (a) is available from the SEC IO-K Report as amended to end of year.
Form filing, a specific reference to the report form (i.e.
Dec. 31 , 2002
Class and Series of Stock and
Name of Stock Exchange
Number
of Shares
Authorized
by Charter
(b)
000 000
Par
or Stated
Value
Per Share
(c)
Call
Price at
End of Year
(a)(d)
Common - Account 201
FERC FORM NO.2 (12-96)Page 250
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) An Original
QUESTAR GAS COMPANY (2) D A Resubmission
CAPITAL STOCK (Accounts 201 and 204) (Continued)
3. Give particulars (details) concerning shares of any 5. State in a footnote if any capital stock which has been
class and series of stock authorized to be issued by a nominally issued is nominally outstanding at end of year.
regulatory commission which have not yet been issued. 6. Give particulars (details) in column (a) of any
4. The identification of each class of preferred stock nominally issued capital stock, reacquired stock, or stock
should show the dividend rate and whether the dividends in sinking and other funds which is pledged, stating name
are cumulative or noncumulative. of pledgee and purpose of pledge.
Dec. 31 2002
OUTSTANDING PER
BALANCE SHEET
(Total amount outstanding wlo reduc-
tion for amounts held by respondent.Shares Amount(e) (t)
189 626 22 974 065
HELD BY RESPONDENT
AS REACQUIRED STOCK
(Account 217)
Shares
(g)
IN SINKING AND
OTHER FUNDSShares Amount(i) (i)
None
Cost
(h)
None
FERC FORM NO.2 (12-96)Page 251
Line
No.
This Report Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) rI A Resubmission Dec. 31. 2002
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION
PREMIUM ON CAPITAL STOCK, AND INSTALLMENTS RECEIVED ON CAPITAL STOCK
(Account 207000)
1. Show for each of the above accounts the amounts
applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and
Account 205, Preferred Stock Subscribed, show the
subscription price and the balance due on each class
at the end of year.
3. Describe in a footnote the agreement and trans-
actions under which a conversion liability existedLine Name of Account and Description of ItemNo. (a)
1 Premium on Capital Stock - Account 207000
2 Common Stock
3 Excess of consideration received over par value
1955 - 198 990 shares sold at $15.50 above par
value ($10.00)
1964 - 218 888 shares sold at $26.00 above par
value ($10.00)
1968 - 42 544 shares sold at $20.75 above par
value ($10.00)10 1975 - 1 040 000 shares sold at $26.875 above par11 value ($5.00)12 1978 - 700 000 shares sold at $31.00 above par13 value ($5.00)14 1980 - 900 000 shares sold at $39.25 above par15 value ($5.00)16 1983 - 1 100 000 shares sold at $40.125 above par17 value ($5.00)18 22 257 shares sold to officers under Incentive19 stock option plan20 113 076 shares sold to Dividend Reinvestment21 plan22 No shares, adj. to reflect subsidiary correction23 1984 - 32 893 shares sold to officers under Incentive24 stock option plan25 141 871 shares sold to Dividend Reinvestment26 plan27 Fractional share withdrawl adjustment28 1985 - 1 425 672 shares sold at $15.0356 above par29 value ($2.50)30 Fractional share withdrawl adjustment31 1988 - Exchange of MFS Owned Questar Pipeline Stock32 for Questar owned MFS stock and subsequent33 retirement.34 1989 - 1 250 000 shares sold to Questar Corp.35 Equity investment
Name of Respondent Year of Report
under Account 203, Common Stock Liability for
Conversion, or Account 206, Preferred Stock
Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock
designate with an asterisk any amounts repre-
sentIng the excess of consideration received
over stated values of stocks without par value.
Number of Shares
(b)
198 990
218 888
544
040 000
700 000
900 000
100 000
257
113 076
893
141 871
1,425 672
936,191)
250 000
1994 - Mtn. Fuel received $20 000 000 in new common equity
from Questar - Equity Infusion 7/94
000 000 Shares
(jj)
$2.50)
1999 - Questar Gas Received $40 000 000 in new common equity
from QRS 6/99
2001 - Questar Gas Received $40 000 000 in new common equity
from Ouestar Rel!U1ated Services 12/01
TOTAL 1999
FERC FORM NO.2 (12-96)Page 252
250.000
Amount
(c)
084 345
691 088
882 788
950 000
700 000
325 000
137 500
490 392
039 484
(779 808)
511 103
317 170
(1,659)
21,435 820
(288)
(166 782 935)
875 000
000 000
000,000
40 000,000
121,875 000
Name of Respondent This Report Is:
(l)u.g An Original
(2) n A Resubmission
OTHER PAID-IN CAPITAL (Accounts 208-211)
1. Report below the balance at the end of the year the capital changes that gave
and the information specified below for the rise to amounts reported under this caption in-
respective other paid-in capital accounts. cluding identification with the class and
Provide a subheading for each account and show series of stock to which related.
a total for the account, as well as a total of all (c) Gain or Resale or Cancellation of Reacquir-
accounts for reconciliation with the balance sheet ed Capital Stock (Account 21O)-Report balance
page 112. Explain changes made in any at beginning of year, credits, debits, and
account during the year and give the account- balance at end of year with a designation of the
ing entries effecting such change. nature of each credit and debit identified by
the class and series of stock to which related.
(d) Miscellaneous Paid-In Capital (Account 211)-
Classify amounts included in this account ac-
cording to captions that, together with brief
explanations, disclose the general nature of the
transactions that gave rise to the reported
amounts.
Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 31 2002
(a) Donations Received from Stockholders (Account
208)-State amount and briefly explain
the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital
Stock (Account 209)-State amount and briefly explain
Line
No.
16 MISCELLANEOUS PAID IN CAPITAL ACCOUNT 21117 NONE
40 TOTAL
FERC FORM NO.2 (12-96)
Item
(a)
GAIN ON CANCELLATION OF REACQUIRED CAPITAL STOCK ACCOUNT 210
NONE
Amount
(1))
Page 253
This Report Is:
(1) ~ An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
UNAMORTIZED LOSS AND GAIN ON REACQUIRED DEBT (Accounts 189 257)
1. Keport under separate subheadmgs tor unamortized with lienerallnstructlon 1/ 01 me Umtonn :systems
Loss and Unamortized Gain on Reacquired Debt, particulars of Accounts.
(details) of gain and loss, including maturity date, on reac- 4. Show loss amounts by enclosing the figures in
quisition applicable to each class and series of long-tenn parentheses.
debt. If gain or loss resulted from a refunding transaction 5. Explain in a footnote any debits and credits
include also the maturity date of the new issue. other than amortization debited to Account 428.
2. In column (c) show the principal amount of bonds or Amortization of Loss on Reacquired Debt, or
other long-tenn debt reacquired. credited to Account 429., Amortization of Gain on
3. In column (d) show the net gain or net loss realized Reacquired Debt-Credit.
on each debt reacquisition as computed in accordance
Date
Reac-
quired
(b)
Name of Respondent Date of Report
(Mo, Da, Yr)
Line
No.
Designation of Long- Tenn
Debt
(a)
Principal
of Debt
Reacquired
(c)
Balance at
Beginmng
of Year
(e)
Net Gain or
Net Loss
(d)
lS.jq.:ro NOteS
Due 2022
7.48% Notes
Due 2008
8.34% Notes
Due 2022 (220 248)643 562
163 864(56 544)
(216 960)319 840
Total Account 189 (493,752)127 266
FERC FORM NO.1 (ED. 12-86)Page 260
Year of Report
Dec. 31 2002
Balance at
End of Year
(t)
107 320
102 880
423 314
633 514
Date of Report
(Mo, Da, Yr)
Year of ReportThis Report is:
(1) IZJ An OriginalQUESTAR GAS COMPANY (2) A Resubmission
RECONCILIA TION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the 2. If the utility is a member of a group that files
year with taxable income used in computing Federal Income consolidated Federal tax return, reconcile reported
Tax accruals and show computation of such tax accruals. net income with taxable net income as if a separate
Include in the reconciliation, as far as practicable, the return were to be filed, indicating, however, inter-
same detail as furnished on Schedule M-l of the tax return company amounts to be eliminated in such a consoli-
for the year. Submit a reconciliation even though there is dated return. State names of group members, tax
no taxable income for the year. Indicate clearly the nature assigned to each group member, and basis of alloca-of each reconciling amount. tion, assignment, or sharing of the consolidated
tax among the group members.
Name of Respondent
Line
No.
DETAILS
(a)
Net Income for the Year (Page 116)
Reconciling Items for the Year
Taxable Income Not Reported on Books
Purchased Gas & Supplier Refunds
Deductions Recorded on Books Not Deducted for Return:
Federal Income Tax 16 035 397 Loss on Reacquired Debt 493 752
Depletion 43 899 Bad Debt Expense 778 504
Business Meals & Lobbying 59 871 Vacation Accrual 21 874
Capitalized Interest 26 322
Income Recorded on Books Not Included in Return:
EIRP Life Insurance Proceeds
Deductions on Return Not Charged Against Book Income
Clearing Account Adjustment
Deferred Compensation
Depreciation
Developed Software
Exec. Ins. Retirement Plan
Pension Plan
Federal Tax Net Income
Show Computation of Tax:
Taxable Income
Tax Rate
676 896
35.00%
586 913
009 072
(1,633 314)
725
035 396
Deferred Tax
Tax Credits
Adj. of Prior Year
Fed. Income Tax Expense
FERC FORM NO.2 (12-96)Page 261
Dec. 31 2002
Amount
(b)
398 926
(351 537)
(467 460)
(25 702 777)
(250 000)
(81 435)
621 722)
676 896
Name of Respondent This Report Is:Date of Report Year of Report
(I) IX) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2002
DISTRIBUTION OF TAXES CHARGED
Gas Other Income Clearing &
408100 & Deductions Other Misc.
Kind of Tax 409101 409111 (409201 Fed. & 409211 St.Accounts
FEDERAL TAXES
Income Tax 13,879,521 (1,332,801)
FICA Tax 854,154 767,025
Federal Highway Use Tax 950
Fuel Tax 45,027
Unemployment Tax 33,838 12,164
TOTAL 15,767,513 (1,332,801)829,166
UTAH TAXES
Franchise Tax 614,151 107,483
Property Tax 231,722 699,512
Sales and Use Tax 674,943
Diesel Fuel Tax
Municipal Energy Tax 20,099
Unemployment Tax 12,128 381
Business License Fee
Public Utilities Reg. Fee 963,682
TOTAL 821,715 107,483 398,935
WYOMING TAXES
Property Taxes 156,434 46,165
Public Utilities Reg. Fee 59,463
Sales and Use Tax 933
Utility Rev. Fran. Tax 187,155
Business License Fee 28,778
Unemployment Tax 810 292
TOTAL 432,640 49,390
OTHER STATE TAXES
Colorado Business License Fee 100
Colorado Income Tax 25,434
Colorado Income Tax W /II
Colorado Property Tax 384
Montana Income Tax 248
Montana Business License Fee
Nevada Business License Fee 125
Idaho Income Tax 930
Idaho Property Tax 18,801
Idaho Public Utilities Reg. Fee
New Mexico Income Tax 792
TOTAL 51,814
TOTAL ACCRUED & PREPD.TAXES 073,682 (1,225,318)2,277,491
PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-94)Page 262
Name of Respondent
..
This Report Is:Date of Report Year of Report
(I)LX An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31, 2002
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Taxes Taxes Paid Taxes
Accrued Charged During Accrued
Kind of Tax BegInning During Year Year Ending
FEDERAL TAXES
Income Tax (362,505)12,546,720 (10,930,671)253,544
FICA Tax 125,342 621,179 (2,621,204)125,317
Federal Highway Use Tax (10,450)950 (4,950)(10,450)
Fuel Tax (74,345)45,027 (40,881)(70,199)
Unemployment Tax 089 46,002 (47,610)481
TOTAL (319,869)15,263,878 (13,645,316)298,693
UTAH TAXES
Franchise Tax 033,556 721,634 (2,352,154)403,036
Property Tax (3,025)931,234 (5,928,209)
Sales and Use Tax 98,595 674,943 (725,804)47,734
Diesel Fuel Tax 823 416 239
Municipal Energy Tax 52,820 20,099 72,919
Unemployment Tax 339 16,509 (16,743)105
Business License Fee (32)
Public Utilities Reg. Fee 352 963,682 (1,960,671)10,363
TOTAL 196,460 10,328,133 (10,980,197)544,396
WYOMING TAXES
Property Taxes 112,642 202,599 (213,942)101,299
Public Utilities Reg. Fee (3,505)59,463 (59,463)(3,505)
Sales and Use Tax 054 933 (3,861)126
Utility Rev. Fran. Tax (474,815)187,155 (311,928)(599,588)
Business License Fee 28,778 (28,778)
Unemployment Tax 291 102 (1,176)217
TOTAL (364,333)482,030 (619,148)(501,451)
OTHER STATE TAXES
Colorado Business License Fee 100 (100)
Colorado Income Tax (20,000)25,434 (20,434)(15,000)
Colorado Income Tax W /H (100)(100)
Colorado Property Tax 734 384 (6,118)
Montana Income Tax 248 (248)
Montana Business License Fee
Nevada Business License Fee 125 (125)
Idaho Income Tax (2,000)930 (14,845)(10,915)
Idaho Property Tax 18,801 (18,801)
Idaho Public Utilities Reg. Fee (3,850)(3,011)(6,861)
New Mexico Income Tax 792 (792)
TOTAL (20,216)51,814 (64,474)(32,876)
TOTAL ACCRUED & PREPD.TAXE 492,042 26,125,855 (25,309,135)308,762
PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-89)Page 263
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES (Account 242)
Dec. 31 , 2002
1. Describe and report the amount of other current
and accrued liabilities at the end of year.
2. Minor items (less than $250 000) may be grouped
under appropriate title.
Line
No.
Item
Balance at
End of Year
(a)(b)
520 813
272 394
187
204 998
1 Employee Incentive Plan
2 Director s Deferred Compensation Plan
3 Over and Short Cash
4 REACH Program
5 Management Deferred Compensation
Appliance Finance Program - Payables to Contractors
Transportation Imbalances
43 TOTAL
FERC FORM NO.2 (ED. 12-86)
006 391
Page 268
Name of Respondent This Report Is:Date of RepOr1 Year of Report
(1) EX) An Original (Mo , Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2002
OTHER DEFERRED CREDITS (Account 253)
1. Report below the particulars (details) called for
concerning other deferred credits.
2. For any deferred credit being amortized, show the
period of amortization.
3. Minor items (less than $250 000) may be grouped
by classes.
Description of Other Balance at DEBITS
Line Deferred Credits Beginning CONTRA Credits Balance at
No.of Year Account Amount End of Year
(a)(b)(c)(d)(e)(f)
Unclaimed Customer Credits 144 Various 818 731 057
Deferred Credits (1,178)Various 178
Gas Purchases Payments in Hold Various
Other Deferred Credits - Retainage 345 002 Various 199 811 198 633 343 825
TOTAL 385 969 207 629 220 542 398,882
FERC FORM NO.2 (12-96)Page 269 (Next page is 274)
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(I) IKJ An Original
QUEST AR GAS COMPANY (2) A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
I. Report the information called for below concerning the to property not subject to accelerated amortization.
respondent's accounting for deferred income taxes relating 2. For Other (Specify), include deferrals relating
CHANGES DURING YEAR
Dec. 31 2002
Line
No.
Account Subdivisions Balance at
Beginning
of Year
Amounts
Debited To
Account 41O.I
Amounts
Credited To
Account 411.
(d)(a)
Account 282
Electric
Gas
Other (Define)
TOTAL (Enter Total oflines 2 thru 4)
Other (Specify)
356 411 995 124
356 411 995 124
TOTAL Account 282 (Enter Total of lines 5 thru 8)356 411 995 124
10 Classification of TOTALII Federal Income Tax12 State Income Tax13 Local Income Tax
75,455,198
901 213
710 680
284 444
NOTES
FERC FORM NO.2 (12-96)Page 274
Name of Respondent This Report Is: Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 , 2002
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
to other income and deductions.
3. Use separate pages as required.
CHANGES DURING YEAR ADJUSTMENTS
Amounts Amounts Debits Credits Balance at Line
Debited To Credited To Account Account End of Year No.
Account 410.2 Account 411.Credited Amount Debited Amount
(e)(f)
(g)
(h)(i)
(j)
(k)
087 970 182.3 (1,486 239)953 266
087 970 486 239)953 266
087 970 486 239)953 266
087 970 (1,159,836)
(326 403)
094 012
859 254
NOTES (Continued)
FERC FORM NO.2 (12-96)Page 275
Line
No.
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) I2D An Original
QUESTAR GAS COMPANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
1. Report the infonnation called for below concerning the 2. For Other, include deferrals relating
respondent's accounting for deferred income taxes relating to other income and deductions.
to amounts recorded in Account 283.
Dec. 31 2002
Account Subdivisions
CHANGES DURING YEAR
Balance at Amounts Amounts
Beginning Debited to Credited to
of Year Account 410.Account 411.
(b)(c)
152 655 199,905)
152 655 199,905)
(a)
Account 283
Electric
Gas
Other (Define)
Total (Total oflines 2 thru 4)
Other (Specify)
152 655 199,905)TOTAL Account 283 (Total of lines 5 thru 6.
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
903 761
248 894
552 544)
(647 361)
FERC FORM NO.(12-96)Page 276
Name of Respondent This Report Is:
(I) IK) An Original
QUEST AR GAS COMPANY (2) A Resubmission
ACCUMULA TED DEFERRED INCOME TAXES - OTHER (Account 283)
3. Provide in a footnote explanations for pages 4. Add additional rows as necessary to report all data.
276 and 277. Include amounts relating to When rows are added, the additional row numbers should
insignificant items listed under Other. follow in sequence, 4., 4., and 6., 6., etc.
CHANGES DURING YEAR ADJUSTMENTS
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2002
(i)
Balance at Line
End of Year No.
(k)
047 250)
047 250)
047 250)
Amounts Amounts Debits
Debited to Credited to Account
Account 410.2 Account 411.No.Amount
(e)(f)
(g)
(h)
Credits
Account
No.Amount
FERC FORM NO.2 (12-96)Page 277
Name of Respondent Date of Report Year of Report
(Mo , Da, Yr)
This Report Is:
(1)(lg An Original
QUESTAR GAS COMPANY (2) A Resubmission
OTHER REGULATORY LIABILITIES (Account 254)
1. Report below the details called for concerning 3. Minor items (5% of the Balance at End of Year for
other regulatory liabilities which are created Account 254 or amounts less than $250 000, whichever
through the rate making actions of regulatory agencies is less) may be grouped by classes.
(and not includable in other amounts).
2. For regulatory liabilities being amortized, show period of
amortization in column (a).
Dec. 31 2002
Line Description and Purpose ofNo. Other Regulatory Liabilities
(a)
1 SFAS 109 Tax Deferral
Rate Reduction Phase In
Deferred Gas Costs
42 TOTAL
Balance at DEBITS
Beginnmg Account Credits Balance at
of Year Credited Amount End of Year
(b)(c)(d)(e)(t)
039 794 190 382 848 141 049 797 995
480
191
039,794 382 848 141 049 797 995
FERC FORM NO.2 (12-96)Page 278 Next page is 300
Blank Page
(Next page is 300)
Date of Report
(Mo, Da, Yr)
Year of ReportThis Report is:
(10 An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400
I. Report below natural gas operating revenues for counted for each group of meters added. The average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figuresin tota!. at the close of each month.
2. Natural gas means either natural gas unmixed or any 4. Report quantities of natural gas sold in Mcf(14.
mixture of natural and manufactured gas. psia at 60 degrees F). Ifbillings are on a thenn basis,
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis ofmteres, in addition to the number of flat verted to Mcf
rate accounts; except that where separate meter readings 5. If increases of decreases from previous year (columns
are added for billing purposes one customer should be (c), (e) and (g), are not derived from previously reported
OPERATING REVENUES
Amount for Year Amount for
Previous Year
Name of Respondent
Line
No.
Title of Account
(a)
GAS SERVICE REVENUES
480 Residential Sales
481 Commercial & Industrial Sales
Small (or Commercial) (See Instruction 6)
Large (or Industrial) See Instruction 6)
482 Other Sales to Public Authorities
484 Interdepartmental Sales
TOTAL Sales to Ultimate Consumers
483 Sales for Resale
TOTAL Natural Gas Service Revenues
Revenues from Manufactured Gas
TOTAL Gas Service Revenues
OTHER OPERATING REVENUES
485 Intracompany Transfers
487 Forfeited Discounts
488 MIsc. Service Revenues
489 Rev. from Trans. of Gas of Others
490 Sales of Prod. Ext. from Nat. Gas
491 Rev. from Nat. Gas Proc. by Others
492 Incidental Gasoline and 011 Sales
493 Rent from Gas Property
494 Interdepartmental Rents
495 Other Gas Revenues
TOTAL Other Operating Revenues
TOTAL Gas Operating Revenues
(Less 496 Provision for Rate Refunds
TOTAL Gas Operating Revenues Net of Provision for Refunds
Dist. Type Sales by States (Inc!. Main Line Sales to
Residential and Commercial Customers)
Main Line Industrial Sales (Inc!. Main Line Sales to
Pub. Authorities)
Sales for Resale
Other Sales to Pub. Auth. (Local Dlst. Only
Interdepartmental Sales
TOTAL (Same as Line 10, Columns (b) an
FERC FORM NO.(12-96)Page 300
(b)
Dec. 31 , 2002
(c)
566 203 566
469,647
567 673 213
567 673 213
674 651 200
131 611
678 782 811
678 782 811
838 134
691 722
688,914
633 362
005 384
980 129
837 644
595 510 857
595 510 857
566 203 566
469,647
567 673 213
423 648
371 277
697 355
704 824
328 281
805 207
330 592
704 113 403
This Report Is:
(I:tJ9 An Original
QUESTAR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) (Continued)
Name of Respondent
figures, explain any inconsistencies in a footnote.
6. Commercial and Industrial Sales, Account481 , may
be classified according to the basis of classifica-
tion (Small or Commercial, and Large or Industrial)
regularly used by the respondent if such basis of
classification is not generally greater than 200 000
Mcfperyear or approximately 800 Mcfper day of
normal requirements. (See Account 481 of the Uniform
System of Accounts. Explain basis of classification
DTH OF NATURAL GAS SOLD
Quantity for Year Quantity for
Previous Year
(e)(d)
406,991
321 616
184 076
500 425
101 524 964
799 219
102 324 183
334 245
127 597
461 842
10 1 524 964
799 219
102 324 183
FERC FORM NO.2 (12-96)Page 301
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 3 1 2002
in a footnote.
7. See page 108-109, Important Changes During Year
for important new teITitory added and important rate
increases or decreases.
A VG. NO. OF NA T. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
NOTES
(f)
012
735 917
735 917
(g)
712 090
712 090
059
BLANK PAGE
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
Date of Report
(Mo, Da, Yr)
Year of ReportThis Report is:
(1 '0 An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) IDAHO
1. Report below natural gas operating revenues for counted for each group of meters added. The average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figuresin total. at the close of each month.
2. Natural gas means either natural gas unmixed or any 4. Report quantities of natural gas sold in Mcf (14.
mixture of natural and manufactured gas. psia at 60 degrees F). If billings are on a thenn basis
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis ofmteres, in addition to the number of flat verted to Mcf.
rate accounts; except that where separate meter readings 5. If increases of decreases from previous year (columns
are added for billing purposes, one customer should be (c), (e) and (g), are not derived from previously reported
OPERATING REVENUES
Amount for Year Amount for
Previous Year
Name 0 Respondent
Line
No.
Dec. 31 , 2002
Title of Account
(a)
GAS SERVICE REVENUES
480 Residential Sa es
481 Commercial & Industrial Sales
Small (or Commercial) (See Instruction 6)
Large (or Industna) (See Instruction 6)
482 Other Sales to Public Authorities
484 Interdepartmental Sales
TOTAL Sales to UltImate Consumers
483 Sales for Resale
TOTAL Natural Gas ServIce Revenues
Revenues from Manufactured Gas
TOTAL Gas Service Revenues
OTHER OPERATING REVENUES
(b)(c)
090
033 202 157 406
033 202 157 406
033,202 157 406
079 781
909 606
987 387
047 189 179,793
047 189
033 202
485 Intracompany Transfers
487 Forfeited Discounts
488 Misc. Service Revenues
489 Rev. from Trans. 0 Gas ofOt ers
490 Sales of Prod. Ext. from Nat. Gas
491 Rev. rom Nat. Gas Proc. y Others
492 Incidental Gasoline and Oil Sales
493 Rent from Gas Property
494 Interdepartmental Rents
495 Other Gas Revenues
TOTAL Other Operating Revenues
TOTAL Gas Operating Revenues
(Less 496 Provision for Rate Refunds
TOTAL Gas OperatIng Revenues Net of Provision for Refunds
Dist. Type Sales by States (Incl. Main Line Sales to
Residential and Commercial Customers)
Main Line Industrial Sa es Incl. Main Line Sales to
Pub. Authorities)
Sales for Resale
Other Sales to Pub. Auth. Local Dlst. Only)
Interdepartmental Sales
TOTAL Same as Line 10, Columns (b and (d)033,202
FERC FORM NO.2 (12-96)Page 300
This Report Is:
(1 An Original
QUESTAR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) (Continued) IDAHO
Name of Respondent
figures, explain any inconsistencies in a footnote.
6. Commercial and Industrial Sales, Account 481 , may
be classified according to the basis of classifica-
tion (Small or Commercial, and Large or Industrial)
regularly used by the respondent ifsuch basis of
classification is not generally greater than 200 000
Mcf per year or approximately 800 Mcf per day of
nonnal requirements. (See Account 481 of the Unifonn
System of Accounts. Explain basis of classification
DTII OF NATURAL GAS SOLD
Quantity for Year Quantity for
Previous Year
(e)(d)
706
180 670
180 670
146 682
146 682
180 670
180 670
FERC FORM NO.2 (12-96)Page 301
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 2002
in a footnote.
7. See page 108-109, Important Changes During Year
for important new territory added and important rate
increases or decreases.
A VG. NO. OF NAT. GAS CUSTOMERS PER MONTII
Number for Year Number for Line
Previous Year No.
(f)
(g)
581
581
525
621
621
NOTES
BLANK PAGE
BLANK PAGE
QUEST AR GAS COMPANY
This Report Is: Date of Report
(1) f29 An Original (Mo, Da, Yr)
(2) D A Resubmission
DISTRIBUTION TYPE SALES BY STATES
Year of ReportName of Respondent
Dec. 31 2002
Line
No.
1. Report in total for each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industrial Sales of Natural Gas.
Total Residential, Commercial and Industrial Residential
Operating Revenues Decathenns Operating Revenues
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)
Name of State
(a)(d)
Total Finn
11 Interruptible
12 IC13 II14 15 16 El17 18 19 IS420 Total Interruptible
23 Total Industrial
26 Residential
27 GSI & GSS
30 Total Residential
33 Total Utah
ULCIII
Finn
FIE
NGV
500 418 719
500 418 719
542 534 384 552 501 500 418 719
FERC FORM NO.2 (ED. 12-88)Page 302
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 , 2002
DISTRlBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac-and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, Le.imate percentage of natural gas in the mixture.
Residential (Continued)Commercial Industrial
Decathenns Operating Revenues Decathenns Operating Revenues Decathenns Line
No.
(e)(f)
(g)
(h)(i)
19,902 565 886 163
101 487 370
249 212
872 053 146 075
125 317 053 608
280 798 799 691
925 069 183 099
430 337 235
354 144 113 197
990 348 171 222
115 665 224 830
327 671
327 671
327 671 115 665 224 830
FERC FORM NO.2 (ED. 12-88)Page 303
Date of Report
(Mo, Da, Yr)
This ~ort Is:
(1) I2fl An Original
(2) D A Resubmission
DISTRIBUTION TYPE SALES BY STATES
Name of Respondent
QUE STAR GAS COMPANY
Line
No.
1. Report in total for each State, sales by classes of
service. Report main line sales to residential and
commercial consumers in total by States. Do not include
Year of Report
Dec. 31 , 2002
field and main line sales to industrial consumers;
these should be reported on pages 306-309, Field and
Main Line Industrial Sales of Natural Gas.
Total Residential, Commercial and Industrial
OperatIng Revenues Decathenns
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)
Name of State
(a)
yy YUJ11Ull5Finn
NGV
Total Finn
Interruptible
Total Interruptible
Total Industrial
Residential
GSI
Total Residential
Total Wyoming 524 881
FERC FORM NO.2 (ED. 12-88)
791 793
Page 302 a
Residential
Operating Revenues
(d)
310 363
310 363
310 363
Name of Respondent This Report Is:
(I) f2g An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 3 I , 2002QUEST AR GAS COMPANY
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac- and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, i.imate percentage of natural gas in the mixture.
Residential (Continued)
Decathenns
Commercial
Operating Revenues
Industrial
Operating Revenues DecathennsDecathenns
(e)(f)
(g)
(h)(i)
481 919 325 890 8
142 861 12320
168 181 18
494 071 22
494 071 32
445 778
141
320 418
472
679 150
449
732 599
214 518
297 722
297 722
297 722 214 518
FERC FORM NO.2 (ED. 12-88)Page 303 a
Line
No.
Line
No.
Name of Respondent This Report Is:
(I) fX1 An Original
(2) 0 A Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
QUEST AR GAS COMPANY Dec. 31 , 2002
DISTRIBUTION TYPE SALES BY STATES
1. Report in totaIIor each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industrial Sales of Natural Gas.
Total ResIdential, Commercial and Industnal Residential
Operating Revenues Decathenns Operating RevenuesName of State
(a)
(Total of (d), (f) and (h))
(b)
(Total of (e), (g) and (i))
(c)(d)
Colorado
Interruptible
Total Interruptible
Total Colorado 111 100
FERC FORM NO.2 (12-96)Page 302 b
Name of Respondent This Report Is:Date of Report Year of Report
(1)
fj An
Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 , 2002
DISTRlBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac-and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, I.imate percentage of natural gas in the mixture.
Residential (Continued)Commercial Industrial
Decatherms Operating Revenues Decatherms Operating Revenues Decatherms Line
No.
(e)(f)
(g)
(h)(i)
Ill IOO
Ill IOO
111 100
FERC FORM NO.2 (12-96)Page 303 b
Name of Respondent This Report Is:Date of Report Year of Report
(1)
E1
An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 , 2002
DISTRIBUTION TYPE SALES BY STATES
I. Report in total for each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industrial Sales of Natural Gas.
Total Residential, Commercial and Industrial Residential
Line Name of State Operating Revenues Decatherms Operating Revenues
No.(Total of (d), (f) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
IUi:1IlU
Interruptible
Total Interruptible
Idaho
Residential
GSI 986 654
Total Residential 986 654
Total Idaho 033 202 180 670 986 654
Total 566 203 566 101 524 964 521 715 736
FERC FORM NO.2 (12-96)Page 302 c
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2002
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac-and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, i.imate percentage of natural gas in the mixture.
Residential (Continued)Commercial Industrial
Decathenns Operating Revenues Decathenns Operating Revenues Decathenns Line
No.
(e)(f)
(g)
(h)(i)
548 706
548 706
170 964
170 964
170 964 548 706
796 357 487 830 728 607
FERC FORM NO.2 (12-96)Page 303 c Next Page is 305
BLANK PAGE
(Next Page is 305)
Date of Report
(Mo, Da, Yr)
This Report Is:
(1) ~ An Original
QUE STAR GAS COMPANY (2) DA Resubmission
RESIDENTIAL AND COMMERCIAL SPACE HEATING CUSTOMERS
Name of Respondent Year of Report
Dec. 31 , 2002
A residential space heating customer is a customer whose major fuel for heating is gas.Item ResidentialLine
No.(a)
A verage Number of Space Heating Customers for the Year
(Estimate ifnot known. Designate with an asterisk if estimated.
For Space Heating Only, Estimated Average Decathenns
Per Customer for the Year
(b)
681 891
97.
815
Commercial
(c)
866
497.
966
None None
Number of Space Heating Customers Added During the Year
INTERRUPTIBLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INDUS1R1AL CUSTOMERS
Number of Unfilled Applications for Space Heating at End of Year
1. Report below the average number of interruptible, off
peak, and fmn industrial customers on local distribution
systems of the respondent, and the Mcf of gas sales to
these customers for the year.
2. Interrruptible customers are those to whom service may
be interrupted under tenns of the customer s gas contract
or to whom service is required to be interrupted, regard-
less of contractual arrangements in emergency periodsLine ItemNo.
Interruptible Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year (Includes Transporation)
Off Peak Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year
Finn Customers
A verage Number of Customers for the Year
Dth of Gas Sales for the Year
TOTAL Industrial Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year (Includes Transporation)
FERC FORM NO.2 (12-96)
by law, ordinance, directive, or other requirement of
government authority. State in a footnote the basis
on which interruptible customers are reported.
3. Off peak sales are seasonal and other sales which
do not occur during wintertime demands.
4. Report pressure base of gas volumes at 14.73 psia
at 60 degrees F.
Page 305
Number/Amount
Sales and Transponation To Customers By Rate Schedule
State of Idaho
Average
No. of Average
Customers Decathenns Rate Value
Domestic & Commercial 620 170 964 771 986 654
Industrial by Rates
706 796 548
Total 621 180 670 719 033 202
Questar Gas Company December 31 2002
305 d
QUESTAR GAS COMPANY
This Report Is:
KJ An Original
0 A Resubmlssion
Date of Report
(Mo, Da, Yr)
Year EndingName of Respondent
Dec. 31 2002
REVENUES FROM STORING GAS OF OTHERS (ACCOUNT 489.4)
1. Report revenues and Dth of gas withdrawn from storage by Rate Schedule
and in total.
2. Revenues for penalties including penalties for unauthorized overruns must
be reoorted on Daoe 308.
3. Other revenues in columns (f) and (g) include reservation charges
deliverability charges, injection and withdrawal charges, less revenues reflected
in columns (b) through (e).
REVENUES for Transition Cost
and Take-or-Pav
REVENUES for
GRI and ACA
Line
No.
Rate Schedule Amount for
Current Year
Amount for
Previous Year
Amount for
Current Year
Amount for
Previous Year
la)Ib)Ic)Cd)(e)
PAGE NOT APPLICABL
FERC FORM NO.2 (12-96)Page 306
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
IX) An Original
0 A Resubmission
Date of Report
(Mo, Da, Yr)
4. Dth of gas withdrawn from storage must not be adjusted for discounting.
REVENUES FROM STORING GAS OF OTHERS (ACCOUNT 489.4)(Continued)
OTHER REVENUES
Amount for
Current Year
If)
Year Ending
Dec. 31 2002
5. Where transportation services are bundled with storage services. report
only Dth withdrawn from storage.
TOTAL OPERATING REVENUES
Amount for
Previous Year
Amount for
Current Year
(a)(hI
PAGE NOT APPL ICABLE
FERC FORM NO.2 (12-96)
Amount for
Previous Year
iii
Page 307
DEKATHERM OF NATURAL GAS
Amount for
Current Year
iii
Amount for
Previous Year
(k\
Une
No.
Name of Respondent This Repon Is:
(1) Ga An Original
(2) D A Resubmission
Other Gas Revenues (Account 495)
Date of Report
(Mo, Da , Yr)
Year of Report
QUESTAR GAS COMPANY
Dec. 31 2002
1. For transactions with annual revenues of $250 000 or
more , describe, for each transaction, commissIOns on
sales of distributions of gas of others, compensation
for minor or incidental services provided for others
penalities, profit or loss on sales of material and
supplies, sales of steam, water , or electricity, miscellaneous
royalties, revenues from dehydration, other processing of
gas of others, and gains on settlements of imbalance
receivables. Separately report revenues from cash out
penalties.
Line
No.
Descnption of TransactIon
Revenues
(in dollars)
(a)(b)
135 391
170 500
676 491
253)
1 Miscellaneous revenues
Overriding royalties
3 Oil revenue received from Wexpro
4 Gasoline revenues
25 TOTAL 980 129
FERC FORM NO.2 (12-96)Page 308 (Next page is 310)
BLANK PAGE
Name of Respondent This ~ort is:Date of Report Year of Report
(I) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2002
SALES FOR RESALE NATURAL GAS (Account 483)
L Report particulars (detaHs) concerning sales of 5. Designate with an asterisk and footnote any sales
natural gas during the year to other gas utilities and which are other than finD sales, i.. sales for storage
to pipeline companies for resale. Sales to each cus-etc.
tamer should be subdivided by service classifications 6. Monthly billing demands, as used in column (g), are
identified in column ( c) where applicable, by rate the nwnber of Mcf in the respective months actually used
schedule designation contained in the company's tariff.in computing the demand portion of the customer's bills;
2. Natural gas means either natural gas unmixed, or such quantity ofMcfis multiplied by the demand portion
any mixture ofnalural and manufactured gas.of the tariff rate. Report in column (g) the sum of the
3. In either colwnn a or b, provide separate subhead-monthly billing demands for the nwnber of months the
ings and totals for each State in addition to a grand customer received service or was subject to demand changes.
total for all sales to other gas utilities.7. Where consolidated bills for more than one point of
4. Enter in column b, point of delivery, the name of delivery are rendered under a FERC rate schedule, indicate
city or town and State, and such other designation the several points of delivery in column (b) and report
necessary to enable identification on maps of the remainder of the colwnns on a consolidated basis cor-
respondents pipeline system.responding to the billing. Where, however, consolidated
FERC Revenue
Name of Other Gas Utility Tariff Rate Dth of Gas Sold for
Line (Designate associated Point of Delivery Schedule (Approx. Btu Year
No.companies with an asterisk)(City, town or state)Designation per Cu. Ft.)(See Instr. 5)
(a)(b)(c)(d)(e)
Colorado:
Questar Energy Trading *Horseshoe Canyon
BTU
Conoco Dragon Trail
BTU
West Douglas Creek
BTU
Big Horse Draw
BTU
Lower Horse Draw
BTU
Total Colorado 700 157 I 366 752
Montana:
J Bum Operating Co.Kevin Sunburst
BTU
Total Montana 2257 3744
Utah:
Balcron Natural Buttes
BTU
Coastal Oil & Gas Grey WolfMtn
BTU
Questar Energy Trading *Bug
BTU
Patterson
BTU
Total Utah 34 504 202
FERC FORM NO.2 (ED. 12-88)Page 310
This Report is:
( I ) lXJ An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483)
bills for more than one point of delivery are not thereof for each delivery point if billing is on a non-
rendered under a FERC rate schedule, the required conjunctive basiS, and show the total for each such customer
informal ion (columns) shall be furnished for e1Ich ifbilling is on a conjunctive basis.point of delivery. 10. Summarize total sales as follows: A. Field sales sub-
8. Designare in a footnote ifBtu per cubic foot of divided by deliveries to (i) interstate pipeline companies
gas is different for any delivery point ITom that and (ii) others; B. Transmission system sales divided by
shown in the heading of column (d). deliveries 10 (i) interstate pipeline companies, (ii) intra-
9. For each firm sale of $25 000 or more for the state pipeline companies and gas utilities for resale under
year at each point of delivery, shown in column (i) FERC rate schedules, and (iii) others. "Field sales" means
peak day volume of gas, at pressure base indicated in sales made ITom wells, from pointS along gathering lines in
column (d), and in column (h) show the dale of such gas field or production areas or ITom points along trans-
peak delivery. Ifan estimate is used for any peak mission lines within fields or production areas. "Trans-
day delivery, stale the basis for such estimate. If mission sales" means sales made ITom points along transmis-
deliveries are made to one customer at more than one sion lines not within gas fields or production areas.
delivery point, show the peak day delivery and date II. Enler Mcfat 14.73 psia at 60 degrees F.Average Sum of Peak Day Delivery to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Name of Respondent T?ate of Report
I(Mo
, Da, Yr)
Date
(t)
(g)
(h)
Noncoincidental
(i)
195.
165.
FERC FORM NO.2 (ED. 12-88)Page 311
Dth
Year of Report
Dec. 31 2002
Coincidental
Line
No.
Name of Respondent This Report is:Date of Report
IYear of Report
(1) An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) A Resubmission Dec. 31 2002
SALES FOR RESALE NATURAL GAS (Account 483) (Continued)
I. Report particulars (details) concerning sales of 5. Designate with an asterisk and footnote any sales
natural gas during the year to other gas utilities and which are other than finD sales, i., sales for storage
to pipeline companies for resale. Sales to each cus-etc.
tomer should be subdivided by service classificatIOns 6. Monthly billing demands, as used in column (g), are
identified in column (c) where applicable, by rate the number ofMcfin the respective months actually used
schedule designation contained in the companys tariff.in computing the demand portion of the customers bills;
2. Natural gas means either natural gas unmixed, or such quantity ofMcfis multiplied by the demand portion
any mixture of natural and manufactured gas.of the tariff rate. Report in column (g) the sum of the
3. In either column a or b, provide separate subhead-monthly billing demands for the number of months the
ings and totals for each State in addition to a grand customer received service or was subject to demand changes.
total for all sales to other gas utilities.7. Where consolidated bills for more than one point of
4. Enter in column b, point of delivery, the name of delivery are rendered under a FERC rate schedule, indicate
city or town and State, and such other designation the several points of delivery in column (b) and report
necessary to enable identification on maps of the remainder of the columns on a consolidated basis cor-
respondent s pipeline system.responding to the billing. Where, however, consolidated
FERC Revenue
Name of Other Gas Utility Tariff Rate Dth of Gas Sold for
Line (Designate associated Point of Delivery Schedule (Approx. Btu Year
No.companies with an asterisk)(City, town or state)Designation per Cu. Ft.)(See Instr. 5)
(a)(b)(c)(d)(e)
New Mexico:
Dugan Production Fruitland
BTU
Yates Petroleum North Carlsbad
BTU
Total New Mexico 1 158 2862
Wyoming:
Western Gas Resources Spearhead
BTU
Amoco Bruff
BTU
Questar Energy Trading Leucite Hills
BTU
Tierney
BTU
Mesa
BTU
Shute Creek
BTU
Devon PPMU
BTU
Total Wyoming 61 144 96 087
Total 799 220 1 469 647
** The Company does not publicly disclose individual customer account data.This data is available to
regulatory personnel under appropriate rotective orders.
FERC FORM NO.2 (ED. 12-88)Page 310a
This Report is:
(1) !XI An Original
QUESTAR GAS COMPANY (2) D A Resubmission
SALES FOR RESALE NA ruRAL GAS (Account 483)
bills for more than one point of delivery are not thereof for each delivery point if billing is on a non-
rendered under a FERC rate schedule, the required conjunctive basis, and show the total for each such customer
information (columns) shall be furnished for each if billing is on a conjunctive basis.point of delivery. 10. Summarize total sales as follows: A. Field sales sub-
8. Designate in a footnote ifBtu per cubic foot of divided by deliveries to (i) interstate pipeline companies
gas is different for any delivery point from that and (ii) others; B. Transmission system sales divided by
shown in the heading of column (d). deliveries to (i) interstate pipeline companies, (ii) intra-
9. For each firm sale of$25 000 or more for the state pipeline companies and gas utilities for resale under
year at each point of delivery, shown in column (i) FERC rate schedules, and (iii) others. "Field sales" means
peak day volume of gas, at pressure base indicated in sales made from wells, from points along gathering lines in
column (d), and in column (h) show the date of such gas field or production areas or from points along trans-
peak delivery. If an estimate is used for any peak mission lines within fields or production areas. "Trans-
day delivery, state the basis for such estimate. If mission sales" means sales made from points along transmis-
deliveries are made to one customer at more than one sion lines not within gas fields or production areas.
delivery point, show the peak day delivery and date II. Enter Mcfat 14.73 psia at 60 degrees F.Average Sum of Peak Day Delivery to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Name of Respondent Date of Report
(Mo, Da, Yr)
Dth
Date
(1)
(g)
(h)
Noncoincidental
(i)
247.
157.
183.
FERC FORM NO.2 (ED. 12-88)Page 311a
Year of Report
Dec. 31 2002
Coincidental
(j)
Line
No.
This Report Is:
(1) !XI An Original
QUEST AR GAS COMPANY (2) 0 A Resubmission
REVENUE FROM TRANSPORT A TlON OF GAS OF OTHERS - NATURAL GAS (Account 489)
1. Report below particulars (details) concerning revenue asterisk, however, if gas transported or compressed is
from transportation or compression (by respondent) of other than natural gas.
natural gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
portation or compression for interstate pipeline companies which revenues were derived, points of receipt andand others. delivery, and names of companies from which gas was
2. Natural gas means either natural gas unmixed, or any received and to which delivered. Also specify the
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
transaction.
Name of Respondent Date of Report
(Mo, Da, Yr)
Line
No.
Name of Company and Description of Service Perfonned
(Designate associated companies with an asterisk)
(a)
SF Phos hates
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chevron
Chemical at the following points:
Received
Sweetwater County, Wyo
Delivered
Sweetwater County, Wyo
General Chemical Co
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to General
Chemical Corp. at the following points:
Received
Sweetwater County, Wyo
Delivered
Sweetwater County, Wyo
American Atlas CTDC
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to American
Atlas CTDC at the following points:
Received
Rio Blanco County, Colo.
Delivered
Rio Blanco County, Colo.
Nucor Steel
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Nucor
Steel at the following points:
Received
Cache County, Utah
Delivered
Box Elder County, Utah
West Oil
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Holnam
at the following points:
Received
Davis County, Utah
Delivered
Davis County, Utah
Geneva Steel
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Geneva
Steel at the following points:
Received
Utah County, Utah
Delivered
Utah County, Utah
TOTAL
FERC FORM NO.(12-96)Page 312
Year of Report
Dec. 31 2002
Distance
Transported
(in miles)
(b)
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A ResubmisslOn Dec. 31 , 2002
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NA ruRAL GAS (Account 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for the
system.following regulation sections to be listed in
5. Enter Mcfat 14.73 psiaat60 degrees F.column (a): 9284.102 284.122 284.222
6. Minor items (less than 1 000 000 md) may be grouped.284.223(a), 284.223(b) and 284.224. Details
for each transportation are reported in separate
NOTE: For transportation provided under Part annual reports required under Part 284 of the
284 of Title 18 ofthe Code of Federal Regu-Commission s regulations.
Average Revenue FERC
Dth of Gas Dth of Gas per Dth of Gas Tariff Rate
Received Delivered Revenue Delivered Schedule Line
(in cents)DesIgnation No.
(c)(d)(e)(t)
(g)
FERC FORM NO.2 (12-96)Page 313
Name of Respondent Date of Report
(Mo, Da, Yr)
This Report Is:
(1) !XI An Original
QUESTAR GAS COMPANY (2) A ResubmisslOn
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Account 489)
1. Report below particulars ( details) concerning revenue asterisk, however, if gas transported or compressed is
from transportation or compression (by respondent) of other than natural gas.
natural gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
portation or compressIOn for interstate pIpeline companies which revenues were derived, points of receipt andand others. delivery, and names of companies from which gas was
2. Natural gas means either natural gas unmixed, or any received and to which delivered. Also specify the
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
transaction.
Line
No.
Name of Company and Description of Service Perfonned
(Designate associated companies with an asterisk)
(a)
General Refr
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to General
Refr at the following points:
Received
Utah County, Utah
Delivered
Utah County, Utah
Kennecott UCD
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Kennecott
UCD at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Philli s 66 Co.
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Phillips
66 Co. at the following points:
Received
Davis County, Utah
Delivered
Davis County, Utah
Amax Ma nesium
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Amax
Magnesium at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Chevron USA
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chevron
USA at the following points:
Received
Davis County, Utah
Delivered
Davis County, Utah
Chemstar Inc.
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chemstar
Inc. at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
TOTAL
FERC FORM NO.2 (12-96)Page 312a
Year of Report
Dec. 31 2002
Distance
Transported
(in miles)
(b)
This Report Is: Date of Report
(1) (XI An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2002
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NA ruRAL GAS (Account 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for thesystem. following regulation sections to be listed in
5. Enter Mcfat 14.73 psia at 60 degrees F. column (a): ~284.102, 284.122, 284.222
6. Minor items (less than 1 000 000 mcf) may be grouped. 284.223(a), 284.223(b) and 284.224. Details
for each transportation are reported in separate
annual reports required under Part 284 of the
Commission s regulations.
Average Revenue
per Dth of Gas
Delivered
(in cents)
(f)
Name of Respondent
NOTE: For transportation provided under Part
284 of Title 18 of the Code of Federal Regu-
Dth of Gas
Received
Dth of Gas
Delivered
(c)(d)
FERC FORM NO.2 (12-96)
Year of Report
Revenue
FERC
Tariff Rate
Schedule
Designation
(g)
(e)
Page 313a
Line
No.
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 , 2002
GAS OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Amount for Amount for
Line Account Current Year Previous Year
No.
(a)(b)(c)
1. PRODUCTION EXPENSES
A. Manufactured Gas Production
Manufactured Gas Production (Submit Supplemental Statement)
B. Natural Gas Production
BI. Natural Gas Production and Gathering
Operation
7 7 750 Operation Supervision and Engineering
751 Production Maps and Records
752 Gas Wells Expenses
753 Field Lines Expenses
754 Field Compressor Station Expenses
755 Field Compressor Station Fuel and Power
756 Field Measuring and Regulating Station Expenses
757 Purification Expenses
758 Gas Well Royalties 265 871 29,4 18 486
759 Other Expenses 279 891 732 311
760 Rents
TOTAL Operation (Enter Total of lines 7 thru 17)545 762 150 797
Maintenance
761 Maintenance Supervision and Engineering
762 Maintenance of Structures and Improvements
763 Maintenance of Producing Gas Wells
764 Maintenance ofField Lines
765 Maintenance ofField Compressor Station Equipment
766 Maintenance ofField Meas. and Reg. Sta. Equipment
767 Maintenance of Purification Equipment
768 Maintenance of Drilling and Cleaning Equipment
769 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 20 thru 28)
TOTAL Natural Gas Production & Gathering (Total oflines 18 & 29)545 762 150 797
B2. Products Extraction
Operation
770 Operation Supervision and Engineering
771 Operation Labor
772 Gas Shrinkage
773 Fuel
774 Power
775 Materials
776 Operation Supplies and Expenses
777 Gas Processed by Others
778 Royalties on Products Extracted
779 Marketing Expenses
780 Products Purchased for Resale
781 Variation in Products Inventory
(Less) 782 Extracted Products Used by the Utility - Credit
783 Rents
TOTAL Operation (Enter Total of lines 33 thru 46)
FERC FORM NO.2 (12-96)Page 320
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 , 2002
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
B2. Products Extraction (Continued)
Maintenance
784 Maintenance Supervision and Engineenng
785 Maintenance of Structures and Improvements
786 Maintenance of Extraction and Refining Equipment
787 Maintenance of Pipe Lines
788 Maintenance of Extracted Products Storage Equipment
789 Maintenance of Compressor Equipment
790 Maintenance of Gas Measunng and Reg. Equipment
791 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 49 thru 56)
TOTAL Products Extraction (Enter Total of lines 47 and 57)
C. Exploration and Development
Operation
795 Delay Rentals
796 Nonproductive WeB DriBing
797 Abandoned Leases
798 Other Exploration
TOTAL Exploration & Development (Enter Total of lines 61 thm 64)
D. Other Gas Supply Expenses
Operation
800 Natural Gas WeB Head Purchases (149 700)248 812
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Purchases
803 Natural Gas Transmission Line Purchases 131 575 105 242 901 209
804 Natural Gas City Gate Purchases 221 941 940 489
804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
(Less) 805.1 Purchased Gas Cost Adjustments 848 193 791 702
TOTAL Purchased Gas (Enter Total of lines 67 to 75)168 495 538 290 882 213
806 Exchange Gas
Purchased Gas Expenses
807.1 WeB Expenses - Purchased Gas
807.2 Operation of Purchased Gas Measuring Stations
807.3 Maintenance of Purchased Gas Measuring Stations
807.4 Purchased Gas Calculations Expenses
807.5 Other Purchased Gas Expenses
TOTAL Purchased Gas Expenses (Enter Total ofIines 80 thru 84)
808.1 Gas Withdrawn ftom Storage - Debit 089 189 238 998
(Less) 808.2 Gas Delivered to Storage - Credit (47 021 759)(53 604 859)
809.1 Withdrawals of Liquefied Natural Gas for Processing - Debit
(Less) 809.2 Deliveries of Natural Gas for Processing - Credit
Gas Used in Utility Operations - Credit
810 Gas Used for Compressor Station Fuel - Credit (142 808)(210 600)
811 Gas Used for Products Extraction - Credit
812 Gas Used for Other Utility Operations - Credit (633 572)(1,053 268)
TOTAL Gas Used in Utility Operations - Credit (Lines 91 thru 93)(776 380)263 868)
813 Other Gas Supply Expenses 118 535 969 114 817 362
TOTAL Other Gas Supply Exp (Lines 77, 78, 85, 86 thru 89, 94, 95)286 322 558 404 069 845
TOTAL Production Expenses (Total of lines 3 65 and 96)312 868 320 442 220 642
FERC FORM NO.2 (12-96)Page 321
Name of Respondent This Report Is:Date of Report Year of Report
(I)lKI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 3 1 2002
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
2. NATURAL GAS STORAGE, TERMINALING AND
PROCESSING EXPENSES
A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering
102 815 Maps and Records
103 816 Wells Expenses
104 817 Lines Expense
105 818 Compressor Station Expenses
106 819 Compressor Station Fuel and Power
107 820 Measuring and Regulating StatIOn Expenses
108 821 Purification Expenses
109 822 Exploration and Development
llO 823 Gas Losses
111 824 Other Expenses
112 825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Enter Total of lines 101 thru 113)
ll5 Maintenance
116 830 Maintenance Supervision and Engineering
117 831 Maintenance of Structures and Improvements
118 832 Maintenance of Reservoirs and Wells
ll9 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measuring and Regulating Station Equipment
122 836 Maintenance of Purification Equipment
123 837 Maintenance of Other Equipment
124 TOTAL Maintenance (Enter Total oflines 116 thru 123)
125 TOTAL Underground Storage Expenses (Total oflines 114 and 124)
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering
129 841 Operation Labor and Expenses
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation (Enter Total oflines 128 thru 133)
135 Maintenance
136 843.1 Maintenance Supervision and Engineering
137 843.2 Maintenance of Structures and Improvements
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Equipment
140 843.5 Maintenance of Liquefaction Equipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Maintenance of Measuring and Regulating Equipment
144 843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Enter Total of lines 136 thru 144)
146 TOTAL Other Storage Expenses (Enter Total of lines 134 and 145)
FERC FORM NO.2 (12-96)Page 322
Name of Respondent This Report Is:Date of Report Year of Report
(I)IX!An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)D A Resubmission Dec. 31 , 2002
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
152 844.4 Liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Regulation Labor and Expenses
154 844.6 Compressor Station Labor and Expenses
155 844.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 Demurrage Charges
161 (Less) 845.5 Wharfage Receipts - Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Enter Total of lines 149 thru 164)
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Structures and Improvements
169 847.3 Maintenance of LNG Processing Terminal Equipment
170 847.4 Maintenance of LNG Transportation Equipment
171 847.5 Maintenance of Measuring and Regulating Equipment
172 847.6 Maintenance of Compressor Station Equipment
173 847.7 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Enter Total oflines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling & Process Exp (Lines 165 & 175)
177 TOTAL Natural Gas Storage (Enter Total oflines 125, 146 and 176)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering
181 851 System Control and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 Transmission and Compression of Gas by Others 649 071 060 705
189 859 Other Expenses
190 860 Rents
191 TOTAL Operation (Enter Total of lines 180 thru 190)649 071 060 705
FERC FORM NO.2 (12-96)Page 323
This Report Is:
(I) (XI An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Name of Respondent
Line
No.
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
2Il
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
Account
(a)
3. TRANSMISSION EXPENSES (Continued)
Maintenance
861 Maintenance Supervision and Engineering
862 Maintenance of Structures and Improvements
863 Maintenance of Mains
864 Maintenance of Compressor Station Equipment
865 Maintenance of Measuring and Reg. Station Equipment
866 Maintenance of Communication Equipment
867 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 193 thru 199)
TOTAL Transmission Expenses (Enter Total of lines 191 and 200)
4. DISTRIBUTION EXPENSES
Operation
870 Operation Supervision and Engineering
871 Distribution Load Dispatching
872 Compressor Station Labor and Expenses
873 Compressor Station Fuel and Power
874 Mains and Services Expenses
875 Measuring and Regulating Station Expenses - General
876 Measuring and Regulating Station Expenses - Industrial
877 Measuring & Regulating Station Exp - City Gate Check Station
878 Meter and House Regulator Expenses
879 Customer Installations Expenses
880 Other Expenses
881 Rents
TOTAL Operation (Enter Total of lines 204 thru 215)
Maintenance
885 Maintenance Supervision and Engllleerlng
886 Maintenance of Structures and Improvements
887 Maintenance of Mains
888 Maintenance of Compressor Station Equipment
889 Maintenance of Meas. and Reg. Sta. Equip. - General
890 Maintenance of Me as. and Reg. Sta. Equip. - Industrial
891 Maint. of Me as. & Reg. Sta. Equip. - City Gate Check Station
892 Maintenance of Services
893 Maintenance of Meters and House Regulators
894 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 218 thru 227)
TOTAL Distribution Expenses (Enter Total of lines 216 and 228)
5. CUSTOMER ACCOUNTS EXPENSES
Operation
901 Supervision
902 Meter Reading Expenses
903 Customer Records and Collection Expenses
904 Uncollectible Accounts
905 Miscellaneous Customer Accounts Expenses
TOTAL Customer Accounts Expenses (Total oflines 232 thru 236)
FERC FORM NO.2 (12-96)Page 324
Date of Report
(Mo, Da, Yr)
Amount for
Current Year
(b)
649 071
149,792
527
142 802
598 498
806 893
406 931
472 288
752 783
330 514
318 490
424 280
555 120
545 203
170 336
466 509
264 414
744 350
074 864
863 049
345 447
554 446
138 432
192
19,901 565
Year of Report
Dec. 31 , 2002
Amount for
Previous Year
(c)
060 705
619 051
274
210 600
985 365
649,427
378 387
587 617
521 573
498
962 792
379 837
296 481
251 369
437 115
138 993
970 792
295 436
770 024
732 816
186 861
617 772
955,378
463 698
223 708
Name of Respondent This Report Is:Date of Report Year of Report
(I)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)D A Resubmission Dec. 31 , 2002
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 511 728 544 134
241 908 Customer Assistance Expenses 868 590 235 842
242 909 Infonnational and Instructional Expenses 133 686 501 991
243 910 Miscellaneous Customer Service and Infonnational Expenses
244 TOTAL Customer Service & Infonnation Expenses (Lines 240 thru 243)514 005 281 967
245 7. SALES EXPENSES
246 Operation
247 911 Supervision
248 912 Demonstrating and Selling Expenses
249 913 Advertising Expenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Expenses (Enter Total oflines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 783 228 1,444 620
255 921 Office Supplies and Expenses 244 084 904 057
256 (Less) (922) Administrative Expenses Transferred - Cr.518 383)964 342)
257 923 Outside Services Employed 497 841 215 240
258 924 Prope~ Insurance 998 807 513 004
259 925 Injuries and Damages 568 257
260 926 Employee Pensions and Benefits 940 309 744 466
261 927 Franchise Requirements
262 928 Regulatory CommIssion Expenses 117 481
263 (Less) (929) Duplicate Charges - Cr.
264 930.1 General Advertising Expenses 261
265 930.2 Miscellaneous General Expenses 189 370 061
266 931 Rents 539 518 468 422
267 TOTAL Operation (Enter Total lines 254 thru 266)829 823 453 046
268 Maintenance
269 935 Maintenance of General Plant 505
270 TOTAL Administrative and General Exp (Total of lines 267 and 269)829 823 453 552
271 TOTAL Gas O. & M. Exp (Lines 97 177 201 229 237 244 251 and 270)475 837 648 601 973 390
NUMBER OF GAS DEPARTMENT EMPLOYEES
I. The data on number of employees should be reported for employees in a footnote.
the payroll period ending nearest October 31, or any payroll 3. The number of employee assignable to the gas
period ending 60 days before or after October 31. 2. department from joint functions of combination utilities
the respondent's payroll for the reporting period includes may be determined by estimate, on the basis of employee
any special construction personnel, include such employees equivalents. Show the estimated number of equivalent
on line 3, and show the number of such special construction employees attributed to the gas department from joint
functions.
Payroll Period Ended (Date)12/31/02
Total Regular Full-Time Employees 672
Total Part-Time and Temporary Employees
Total Employees 765
FERC FORM NO.2 (12-96)Page 325 (Next page is 328)
This Report is:
(I) IX) An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas)
1. Report below particulars ( details) concerning the tions (less than 100 000 Mcf) may be grouped.
gas volumes and related dollar amounts of natural gas 2. Also give the particulars (details) caned for concern-
exchange transactions during the year. Minor transac- ing each natural gas exchange where consideration
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
3 I
45 TOTAL
FERC FORM NO.2 (12-96)
Line
No.
Dec. 31, 2002
Name of Company
(Designate associated companies
with an asterisk)
Exchange Gas Received
Debit
Point of Receipt Dth (Credit)
(City, state, etc.Account 242
(b)(c)(d)(a)
NO ACTIVITY IN 2002
Name of Respondent Year of ReportThis Report Is: Date of Report
(1) OOAn Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) (J\ Resubmission Dec. 31 , 2002
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
was received or paid in perfonnance of gas exchange 4. Indicate points of receipt and delivery of gas so thatservices. they may be readily identified on a map of the respon-
3. List individually net transactions occurring during dent's pipeline system.
the year for each rate schedule.
Exchange Gas Delivered Excess
Point of Delivery
(City, state, etc.
Debit
(Credit)
Account 174
Dth
Received or
Delivered
Debit
(Credit)
Account 806
Dth
(e)(f)
(g)
(h)(i)
NO ACTIVITY IN 2002
FERC FORM NO.2 (12-96)Page 329
Line
No.
Date of Report Year of Report
(Mo, Da, Yr)
This Report Is:
(1) X An Original
QUESTAR GAS COMPANY (2) A Resubmission
EXCHANGED GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
5. Furnish any additional explanations needed to 6. Report the pressure base of measurement of gas
further explain the accounting for exchange gas volumes at 14.73 psi a at 60 F.
transactions.
Name of Respondent
45 TOTAL
FERC FORM NO.1 (12-96)
Line
No.
Dec. 31 2002
Charges Paid
or Payable by Respondent
Revenues Received or
Receivable by Respondent
FERC
Tariff
Rate
Schedule
Identifi-
cation
(n)
Name of Company
(Designate associated companies
with an asterisk)
Amount Account Amount Account
(a)
(j)
(k)(I)(m)
NO ACTIVITY IN 2002
Name of Respondent This Report Is:Date of Report Year of Report
(1) (XI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 2002
GAS USED IN UTILITY OPERA nONS
1. Report below details of credits during 2. If any natural gas was used by the respondent for
the year to Accounts 810, 811 and 812 which a charge was not made to the appropriate operat-
ing expense or other account, list separately in column
(c) the Dth of gas used, omitting entries in columns (d).
Natural Gas Manufactured Gas
Account Gas Used Amount Gas Used Amount
Line Charged (Dth)(Dth)
No.Purpose for Which Gas Was Used Credit Credit
(in dollars)
(a)(b)(c)(d)(t)
(g)
810 Gas used for Compressor
Station Fuel-401 898 142 808
811 Gas used for Products
Extraction-
Gas Shrinkage and Other Usage
in Respdnt's Own Proc.
Gas Shrinkage, Etc. for Respdt's
Gas Processed by Others
812 Gas used for Other Util. Opers-
Cr (Rpt sep. for each prin. use.
Group minor uses)
Distribution & General 401 189 924 633 572
* Questar Gas does not use
Acct. 811
TOTAL 231 822 776,380
FERC FORM NO.2 (ED. 12-88)Page 331
Name of Respondent This Report Is:
(1) rRI An Original
QUESTAR GAS COMPANY (2) A Resubmission
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858)
1. Report below particulars (details) concerning items (less than 1 000 000 Mcf) must be grouped.
gas transported or compressed for respondent by others 2. In column (a) give name of companies to which payments
equalling more than 1 000 000 Mcf (Bcf) and amounts were made, points of delivery and receipt of gas, names of
of payments for such services during the year. Minor companies to which gas was delivered and fTom whichName of Company and Distance
Description of Service Performed Transported
(Designate associated companies with an asterisk) (in miles)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2002
Line
No.
2 Amoco / BP Energy
Kern River transports fTom Amoco to Questar Gas' City Gates.
5 Associated Gas Services
Prior Period Adjustment and Exchange Differential
8 Duke
11 Wexpro *12 Transportation Reimbursement on PPMU Gas
14 Kern River
17 Questar Pipeline Company *
20 Texaco
23 Questar Energy Trading
24 URC Reimbursement to QGC for Trans ofPPMU Exchange
41 * * * Gas received differs fTom gas delivered due to transmission loss.
43 TOTAL
Various
Various
Various
Various
Various
Various
Various
Various
Northwest Pipeline
Firm Transportation
Various
* * The Company does not publicly disclose individual customer account data. This data is available to
regulatory personnel under appropriate protective orders.
FERC FORM NO.2 (12-96)Page 332
Name of Respondent This Report Is:Date of Report Year of Report
(1) !XI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 2002
1RANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858) (Continued)
received. Points of delivery and receipt should be delivered, explain in a footnote the reason for difference
so designated that they can be identified readily , uncompleted deliveries, allowance for transmission
on map of respondent's pipeline system.loss, etc.
3. If the Mcf of gas received differs trom the Mcf
Dth of Dth of Amount of Amount per Dth
Gas Delivered Gas Received Payment of Gas Received Line
(in dollars)(in cents)No.
(c)(d)(e)(f)
123 669 361 125 425 315 649 072 45.
FERC FORM NO.2 (12-98)Page 333
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) !XI An Original
(2) 0 A ResubmisslOn
OTHER GAS SUPPLY EXPENSES (Account 813)
Report other gas supply expenses by descriptive titles which expenses separately. Indicate the functional classification
clearly indicate the nature of such expenses. Show maintenance and purpose of property to which any expenses relate.Description Amount
(in dollars)
(b)
930 207
102 974
835 640
710 523
131 386
665 451
219 976
QUESTAR GAS COMPANY Dec. 31 2002
Line
No.
50 TOTAL
FERC FORM NO.2 (12-96)
(a)
Storage Services
Exchange Contracts
Gas Processing
Operator Service Agreement
Company Owned Production Costs (WY)
Gas Costs - CO2 Plant (UT)
Gas Costs - CO2 Plant (WY)
115 596 157
Page 334
This Report Is:
(1) (XI An Original
QUESTAR GAS COMPANY (2) D A Resubmission
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (Gas)
Industry association dues
Experimental and general research expenses
Publishing and distributing information and reports to stockholders; trustee , registrar
and transfer agent fees and expenses, and other expenses of servicing outstanding
securities of the respondent
Other expenses (items of $5 000 or more must be listed separately in this column showing
the (1) purpose , (2) recipient and (3) amount of such items. Amounts of less than $5 000
may be grouped by classes if the number of items so grouped is shown)DIRECTORS FEES & EXPENSE AMOUNT
20 Directors Insurance
26 Directors/Officers Deferred Stock Revaluation
35 Miscellaneous
40 TOTAL
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
R. D. Cash
W. W. Hawkins
D. L. Leavitt
G: G. Michael
H. H. Simmons
691
886
853
549
966
945
997
000
428
189,370
FERC FORM NO.2 (12-96)Page 335
Name of Respondent Month of ReportThis Report Is: Date of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 2002
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403 404.404.404.405)
(Except Amortization of Acquisition Adjustments)
1. Report in Section A the amounts of depreciation the intervals between the report years (1971 , 1974
expense, depletion and amortization for the accounts and every fifth year thereafter).
indicated and classified according to the plant Report in column (b) all depreciable plant balances tofunctional groups shown. which rates are applied and show a composite total (If
2. Report all available infonnation called for in more desirable, report by plant account, subaccount or
Section B for the report year 1971 , 1974 and every functional classifications other than those pre-printed
fifth year thereafter. Report only annual changes in in column (a). Indicate at the bottom of Section B the
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line
No.
Depreciation
Expense
(Account 403)
Amortization and
Depletion of Produc-
ing Natural Gas Land
and Land Rights
(Account 404.
(c)
Amortization of
Underground Storage
Land and Land Rights
(Account 404.
(d)
Functional Classification
(a)(b)
Intangible plant
Production plant, manufactured gas
Production and gathering plant
natural gas
Products extraction plant
Underground gas storage plant
Other storage plant
Base load LNG tenninating and
processing plant
Transmission plant
Distribution plant
General plant
Common plant-gas
785 903 399
959 085
974 393
TOTAL 719 381 399
FERC FORM NO.2 (12-96)Page 336
Name of Respondent Year of ReportThis Report Is: Date of Repoort
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 2002
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403 404.404.404.3 405)
(Except Amortization of Acquisition Adjustments) (Continued)
manner in which column (b) balances are obtained. If average to estimated gas reserves.
balances, state the method of averaging used. For column 3. If provisions for depreciation were made
(c) report available information for each plant functional during the year in addition to depreciation
classification listed in column (a). If composite depre- provided by application of reported rates
ciation accounting is used, report available information state at the bottom of Section B the amounts
called for in columns (b) and (c) on this basis. Where the and nature of the provisions and the plant items
unit-of-production method is used to determine depreciation to which related.
Section A. Summary of Depreciation , Depletion, and Amortization Charges
Amortization of Other
Limited-term
Gas plant
(Account 404.
(e)
Amortization of Other
Gas Plant
(Account 405)
(f)
Total Functional Classification
(g)
(a)
837 302
Intangible plant
Production plant, manufactured gas
Production and gathering plant
natural gas
Products extraction plant
Underground gas storage plant
Other storage plant
Base load LNG terminating and
processing plant
Transmission plant
Distribution plant
General plant
Common plant-gas
959 085
974 393
770 780 TOTAL
FERC FORM NO.2 (12-96)Page 337
Line
No.
Name of Respondent This Report Is:
(1) * An Original
QUESTAR GAS COMPANY (2) A Resubmission
DEPRECIATION, DEPLETION , AND AMORTIZATION OF GAS PLANT
Section B. Factors Used in Estimating De reciation Charges
Depreciation
Plant Base
(Thousands)
(b)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2002
(Continued)
(a)
Applied
Depr. Rate(s)
(Percent)
(c)
Line
No.Functional Classification
Production and Gathering Plant
Offshore
Onshore 327
133 per MCF
3% to 10%
Underground Gas Storage Plant
Transmission Plant
Offshore
Onshore
General Plant 142 128 3% to 33%
Notes to Depreciation, Depletion and Amortization of Gas Plant
Amortization and Depletion of Producing and Land Rights Account 4041
Basis for Amortization - Unit of Production
Basis for Amortization - Estimated service life
FERC FORM NO.2 (12-96)Page 338
Blank Page
(Next page is 340)
Name of Respondent Year of ReportThis Report Is: Date of Report
(1) og An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2002
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order (c) Interest on Debt to Associated Companies (Account
given, for the respective income deduction and interest 430)--For each associated company that incurred interestcharges accounts. on debt during the year, indicate the amount and
(a) Miscellaneous Amortization (Account 425)-- interest rate respectively for (a) advances on notes, (b)
Describe the nature of items included in this account advances on open account, (c) notes payable , (d) accounts
the contra account charged, the total of amortization payable, and (e) other debt, and total interest. Explain
charges for the year, and the period of amortization. the nature of other debt on which interest was incurred
(b) Miscellaneous Income Deductions-- Report the during the year.
nature, payee, and amount of other income deductions (d) Other Interest Expense (Account 431)--Report
for the year as required by Accounts 426., Donations; details including the amount and interest rate for
426., Life Insurance; 426., Penalties; 426.4, Ex- other interest charges incurred during the year.
penditures for Certain Civic, Political and Related
Activities; and 426., Other Deductions, of the Uniform
System of Accounts. Amounts of less than $250 000 may
be grouped by classes within the above accounts.Line Item
~.
Miscellaneous Amortization Account 425
Gas Plant Aquisition Adjustments - Account 425
17 Interest on Debt to Associated Companies Account18 Questar Corporation
FERC FORM NO.(12-96)
Amount
(b)
59,997
Total Account 425 59 997
Miscellaneous Other Income Deductions Account 426
Donations - Account 426.
Life Insurance - Account 426.
Expenditures for Certain Civic, Political & Related Activities - Account 426.4
Other Donations, Dues, Etc. - Account 426.
Appliance Financing Program - Revenue and Expenses - Account 426.
263 848
637 815
Total Account 426 901 664
120 665
Total Account 430 120 665
Other Interest Expense Account 431
Interest on Gas Balance Account
Bank Service Charges and other Miscellaneous Interest Charges
318 398
411 066
Total Account 431 729 464
Page 340
Blank Page
(Next page is 350)
This Report Is:
(1) (1l An Original
(2) D A ResubmisslOn
REGULATORY COMMISSION EXPENSES (Account 928)
c,,"ses in which such a body was a party .
2. In columns (b) and (c), indicate whether the expenses
were assessed by a regulatory body or were otherwise
incurred by the utility.
Assessed by Expenses
Name of Respondent
QUESTAR GAS COMPANY
Line
No.
1. Report below details of regulatory
commission expenses incurred during the current year
(or in previous years, if being amortized)
relating to formal cases before a regulatory body, or
Description
(Furnish name of regulatory commission or body,
the docket number, and a description
of the case.
(a)
1 Utah Public Service Comm.
4 Utah General Rate Case
5 Utah Pass Thru Rate Case
9 Various Dockets less
10 than $25 000
Total Utah
15 Wyo. Public Service Comm.
17 Wyoming Pass Thru
21 Various Dockets less
22 than $25 000
25 TOTAL
Total Wyoming
FERC FORM NO.2 (12-96)
Date of Report
(Mo, Da, Yr)
Regulatory
Commission Utility
(b)(c)
117 481
117 481
117 481
Page 350
Total
Expenses
to Date
(d)
117 481
117 481
117 481
Year of Report
Dec. 31 , 2002
Deferred
in Account
182.3 at
Beginning
of Year
(e)
QUESTAR GAS COMPANY
This Report Is:
(1) An Original
(2) A Resubmission
REGULA TORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior 5. List in column (f), (g), and (h) expenses
years that are being amortized. List in column (a) the incurred during year which were charged currently toperiod of amortization. income , plant, or other accounts.
4. Identify separately all annual charge adjustments (ACA). 6. Minor items (less than $250 000) may be grouped.
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2002
EXPENSES INCURRED DURING YEAR
CHARGED CURRENTLY TO
AMORTIZED DURING YEAR
Deferred in
Deferred to Contra Amount Account 182.3 Line
End of Year No.Department Account No.Amount Account 182.Account
(f)
(g)
(h)(i)(k)(l)
GAS
GAS
928
928
117 481
GAS 928
117 481
GAS 928
GAS 928
117 481
FERC FORM NO.2 (12-96)Page 351 (Next page is 354)
Name of Respondent This ort is:Date of Report Year of Report(1) An Original (Mo Yr)
OUESTAR GAS COMPANY 2) A Resubmission Dec. 31.2002
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year.Segregate amounts originally charged to clearing accounts to Utility
Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used. When reporting detail of other accounts, enter as many
rows as necessarv numbered seQuentially starting with 74., 74., etc.
Direct Payroll Allocation of
Distribution Payroll Charged Total
for Clearing
Line Classification Accounts
No.(a)
Electric
Operation
Production
TransmIssion
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
TransmissIOn
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru 15)
Total Operation and Maintenance
Production (Total of lines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total of lines 5 and 14)
Customer Accounts (Line 6)
Customer Service and Informational (Line 7)
Sales (Line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Operation
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution 9736 141 9 736 141
Customer Accounts 7,522 085 7 522 085
Customer Service and Informational 2.401 562 2 401 562
Sales
Administrative and General (See Note A)1 764 176 20 366 784541
TOTAL Operation (Total of lines 28 thru 37)21 423 965 20 366 21 444 331
Maintenance
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
TransmissIOn
Distribution 2.448 904 2 448 904
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)2.448 904 2,448 904
FERC FORM NO.2 (12-96)Page 354
This~ort is: Date of Report
(1) Lx.J An Original (Mo Yr)2 D A Resubmission
DISTRIBUTION OF SALARIES AND WAGES Continued
Direct Payroll
Distribution
Name of Respondent
UESTAR GAS COMPANY
Classification
Gas Continued
Total 0 eration and Maintenance
Production-Manufactured Gas (Total of lines 28 and 40)
Production-Natural Gas (Including Exploration and Development)
(Lines 29 and 41)
Other Gas Supply (Total of lines 30 and 42)
Storage, LNG Terrninaling and Processing
(Total of lines 31 and 43)
Transmission (Total of lines 32 and 44)
Distribution (Total of lines 33 and 45)
Customer Accounts (Total of line 34)
Customer Service and Informational (Total of line 35)
Sales (Total of line 36)
Administrative and General (Total of lines 37 and 46)
TOTAL eration and Maintenance (Total of lines 49 thru 58)60 Other Utili De artments
61 0 eration and Maintenance62 TOTAL All Utility Dept. (Total of lines 25 , and 61)63 Utili Plant64 Construction (By Utility Departments)65 Electric Plant66 Gas Plant67 Other68 TOTAL Construction (Total of lines 65 thru 67)69 Plant Removal (By Utiltiy Departments)70 Electric Plant71 Gas Plant72 Other73 TOTAL Plant Removal (Total of lines 70 thru 72)74 Other Accounts (Specify):
74.01 400 - Operating Revenue
74.02 146 - Accts. Rec. Assoc. Companies
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
74.
75 TOTAL Other Accounts
76 TOTAL SALARIES AND WAGES
FERC FORM NO.2 (12-96)
Line
No.
Year of Report
Dec. 31 , 2002
Allocation of
Payroll Charged
for Clearing
Accounts
Total
185 046
522 085
401 562
185 046
522 085
401 562
764 176
872 869
366
366
784 541
893 235
556 801 426 559 227
556 801
31 483,918
426
267
559,227
511 184
Page 355
Blank Page
(Next page is 357)
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX)An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmlssion Dec. 31, 2002
CHARGES FOR OUTSIDE PROFESSIONAL AND OTIIER CONSULTATIVE SERVICES
I. Report the information specified below for all 426.4 Expenditures for Certain Civic, Political and
charges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and (a) Name and address of person or organization
other professional services. (These services include rendering services.
rate, management, construction, engineermg, research (b) description of services received during year and
financial, valuation, legal, accounting, purchasing,project or case to which services relate
advertising, labor relations, and public relations, ren-(c) basis of charges
dered the respondent under written or oral arrangement (d) total charges for the year, detailing utility
for which aggregate payments were made during the year to department and account charged.
any corporation, partnership, organization of any kind, or 2. For any services which are of a continuing nature
individual (other than for services as an employee or for give the date and term of contract and date of Commis-
payments made for medical and related services) amounting sion authorization, if contract received Commission
to more than $25 000, including payments for legislative approval.
services except those which should be reported in Account 3. Designate with an asterisk associated companies.
NAME & ADDRESS SERVICE ACCOUNT AMOUNT
Allied Collection Service Collections 401 262.
PO Box 4086 Logan
Bonneville Billing and Collections Collections 401 227 809.
PO Box 309 Ogden
Browning-Ferris Indusbies Maintenance 401 162.
PO Box 78429 Phoenix AZ.
CDI Corporation Temporary Services 401 499,411.
Depl68023 EI Monte
Cazier Excavating Inc Construction 107 466390.
132 West 13490 South Draper
Cook-Sanders & Associates, LLC Construction 107 704.
331 South Rio Grande Avenue Salt Lake City
Credit Service of Logan Inc Collections 401 393.
PO Box 3730 Logan
DRI-WEFA Environmental Study 401 500.
PO Box 945937 AUanta
Emst & Young LLP Auditing 401 500.
Rle#98949 Los Angeles
Express Recovery Services Inc Collections 401 154 109.
POBox28415 Salt Lake City
Forsgren Associates Incorporated Surveying 107 151 633.
370 East 500 South Suite 200 Salt Lake City
George T Smith Const Co Inc Construction 107 747 245.
1438 West 3300 South Ogden
Gramoll Construction Company Construction 107 685 487.
175 West 1100 North North Salt Lake
Holme Roberts & Owen LLP Legal 401 706.
PO Box 1618 Denver
J Peter Williamson Legal 401 393.
PO Box 5160 Hanover
Jones-Waldo-Holbrook-McDonough Legal 401 137339.
POBox 45444 Salt Lake City
Kassing Andrews & Associates Advertising 401 950.
360 East 4500 South Ste 5 Salt Lake City
Niederhauser Lumber/Construction Construction 107 807 728.
790 South Main Street Logan
Niels Fugal & Sons Company Construction 107 302 269.
PO Box 650 Pleasant Grove
Oilfield Materials Consultants Inc Pipe Inspection 107 131.
3838 N. Sam Houston Prkwy E #280 Houston
One Call Locators, Ltd.Surveying 401 405 917.
1120 Kensington Missoula
Park Acres Construction Co Construction 107 096383.
695 West Everett Salt Lake City
Parsons Behle & Latimer Legal 401 51,023.
One Utah Center Sail Lake City
FERC FORM NO.2 (ED. 12-87)Page 357
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo , Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 2002
CHARGES FOR OUTSIDE PROFESSIONAL AND OTIIER CONSULTATIVE SERVICES
1. Report the infonnation specified below for all 426.4 Expenditures for Certain Civic, Political and
charges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and (a) Name and address of person or organization
other professional services. (These services include rendenng services.
rate, management, construction, engineering, research (b) description of services received during year and
fmancial, valuation, legal, accounting, purchasing,project or case to which services relate
advertising, labor relations, and public relations, ren-(c) basis of charges
dered the respondent under written or oral arrangement (d) total charges for the year, detailing utility
for which aggregate payments were made during the year to deparbnent and account charged.
any corporation, partnership, organization of any kind, or 2. For any services which are ofa continuing nature
individual (other than for services as an employee or for give the date and tenD of contract and date of Commis-
payments made for medical and related services) amounting sion authonzation, if contract received Commission
to more than $25 000, including payments for legislative approval.
services except those which should be reported in Account 3. Designate with an asterisk associated companies.
NAME & ADDRESS SERVICE ACCOUNT AMOUNT
Pinkerton s Inc.Security 401 899.
Lockbox #2111 Carol Stream
Questar Corporation Administrative 401 350,394.73 .
180 East 100 South Salt Lake City
Questar InfoComm P. & Communications 401 795 159.76 .
PO Box 45433 Sa~ Lake City
Questar Project Employee Company Temporary Services 401 578 352.62 .
180 East 100 South Sa~ Lake City
Questar Regulated Services Administrative 401 19,308 305.57 .
180 East 100 South Salt Lake City
R B M Services Inc Janitorial 401 107466.
1685 West 1400 North Provo
Rocky Mountain Inspection, Inc.Pipe Inspection 107 371 196.
200 Hillcrest Lane Rock Springs
Rocky Mountain Service Bureau Collections 401 33,629.
O. Box 459 Rock Springs
Royal Dekey Constructn Co Inc Construction 107 394 133.41
POBox6BO Orangeville
SOS Staffing Services Temporary Services 401 332,503.
PO Box 510084 Sa~ Lake City
SPL Wortdgroup Inc Software Consulting 107 200 000.
PO Box 60000 San Francisco
SWCA Environmental Consu~ants Environmental Study 107 200.
PO Box 92170 Elk Grove
Sear-Brown Group Drafting 107 271.
151 South Regent Street Salt Lake City
Sterting Construction Construction 107 151 634.
POBox1186 Sterting
TDW Services, Inc. Welding 107 134 653.
PO Box 74101 Tulsa
Tempest Enterprises Construction 107 800497.
4681 South 300 West Murray
Thermal West Environmental Study 107 220653.
126 North 640 West NorthSalt Lake
United Compucred Collections Collections 401 771.49
POBox 111100 Cincinnati
Weatherbank Inc Forecasting 401 863.
5 Triad Center Ste 315 Salt Lake City
Whitaker ConstrucIJon Company Inc Construction 107 492 302.
PO Box 430 Brigham City
White Glove Building Maintenance Inc Maintenance 401 145 709.
2567 Kentucky Avenue Salt Lake City
Wirthlin Wortdwide Advertising 401 117467.
1363 Beverly Road McLean
049 520.
FERC FORM NO.2 (ED. 12-87)Page 357a Next Page is 500
This Report Is:
(I) DfI An Original
(2) 0 A Resubmission
COMPRESSOR STATIONS
I. Report below particulars (details) concerning com- such stations are used. Relatively small field compressor
pressor stations. Use the following subheadings: field stations may be grouped by production areas. Show the
compressor stations, products extraction compressor number of stations grouped. Designate any station held
stations, transmission compressor stations, distribution under a title other than full ownership. State in a foot-
compressor stations, and other compressor stations. note the name of owner or co-owner, the nature of respon-
2. For column (a), indicate the production areas where dent's title, and percent of ownership, if jointly owned.
Name of Respondent
QUE STAR GAS COMPANY
Line
No.
Name of Station and Location
(a)
1 Distribution Com ressor Stations
Salt Lake County
Lark Station
10 Sanpete CountyI I Indianola
15 Total Distribution
3 I
FERC FORM NO.2 (12-96)
Utah
Weber County
J. W. Allen
Production and Gatherin
Ace Compressor Plant
Birch Creek #1
Birch Creek #2
Total Production and Gathering
Total
* Records not available
A - Fuel or power (d) and Gas for Compressor Fuel (t) is supplied by producers
where it is used upstream of delivery point.
B - Compressor was only run for testing purposes.
Page 508
Date of Report
(Mo, Da, Yr)
Number
Employees
(b)
Year of Report
Dec. 31 2002
Plant Cost
(c)
202 692
643 394
612 376
458 462
304
288 443
943
357 690
816 152
This Report Is:
(1 ) !XI An Original(2) D A Resubmission
COMPRESSOR STATIONS (Continued)
Designate any station that was not operated during the tion during the year and show in a footnote the size of each
past year. State in a footnote whether the book cost of such unit, and the date each such unit was placed in operation.
such station has been retired in the books of account or 3. For column( d), include the type of fuel or power, if
what disposition of the station and its book cost are other than natural gas. If two types of fuel or power are
contemplated. Designate any compressor units in trans- used, show separate entries for natural gas and the other
missIOn compressor statIOns installed and put into opera- fuel or power.
Expenses (Except depreciation and taxes)
Name of Respondent Date of Report
(Mo, Da, Yr)
QUESTAR GAS COMPANY
Fuel or Power Other Gas for Compressor
Fuel Dth
Total
Compressor
Hours of
Operation
During
Year
(g)
Operation Data
No of
Comprs.
Operated
at Time
of Station
Peak
(h)(d)(e)(t)
573
036 235 056 142
572 593 822 773
105 669 401 896 916
105 669 401 896 916
FERC FORM NO.2 (12-96)Page 509 Next Page is 512
Year of Report
Dec. 31 2002
Date
Station
Peak
01/17/02
3/14/02
Line
No.
(i)
Name of Respondent This Report is:Date of Report Year of Report
(I) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) FlA Resubmission Dec. 31 , 2002
GAS STORAGE PROJECTS
L Report particulars (details) for total gas storage projects.3. Give particulars (details) of any gas stored for the benefit
2. Total storage plant (column b) should agree with of another company under a gas exchange arTangement or
amounts reported by the respondent in Acct's 350.1 to on basis of purchase and resale to other company. Designate
364.8 inclusive (pages 206-207).with an asterisk if other company is an associated company.
Item Total
Line Amount
No.(a)(b)
Natural Gas Storage Plant
Land and Land Rights
Structures and Improvements
Storage Wells and Holders
Storage Lines
Other Storage Equipment
TOTAL (Enter Total of Lines 2 Thru 6)
Storage Expenses
Operation
Maintenance
Rents
TOTAL (Enter Total of Lines 9 Thru 11)
Storage Operations (In Dth)
Gas Delivered to Storage
January 189,000
February 049 165
March 044 049
April 179 834
May 454 262
June 141 097
July 658 287
August 771 085
September 988 604
October 605 520
November 999 291
December 630 352
TOTAL (Enter Total of Lines 15 Thru 26), 7JO 546.
Gas Withdrawn from Storage
January 133,000
30.February 225 331
March 271 747
April 013 755
May 688 098
June 124 464
July (11 577)
August 284
Septem ber 956
October 897 481
November 055 176
December 309 825
TOTAL (Enter Total of Lines 29 Thru 40)709 540.
FERC FORM NO.(12-96)Page 512
This Report is:
(l) 129 An Original(2) 0 A Resubmission
GAS STORAGE PROJECTS (Continued)
Name of Respondent
QUESTAR GAS COMPANY
Line
No.
Item
(a)
Storage Operations (In Dth)
Top or Working Gas End of Year
Cushion Gas (Including Native Gas)
Total Gas in Reservoir (Enter Total of Line 42 and Line 43)
Certified Storage Capacity
Number ofInjection - Withdrawal Wells
Number of Observation Wells
Maximum Day s Withdraw I from Storage
Date of Maximum Days' Withdrawal
LNG Tenninal Companies (In Mct)
Number of Tanks
Capacity of Tanks
LNG Volumes
a) Received at "Ship Rail"
b) Transferred to Tanks
c) Withdrawn from Tanks
d) "Boil Off' Vaporization Loss
e) Converted to Mcfat Tailgate ofTenninal
FERC FORM NO.(12-96)Page 513
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2002
Total
Amount
(b)
759 537
759 537
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
IX! An Original
0 A Resubmission
. .
Date of Report
(Mo, Da, Yr)
Year Ending
Dec. 2.0..02
TRANSMISSION LINES
1. Report below. by state, the total miles of transmission lines of each
transmission system operated by respondent at end of year.
2. Report separately any lines held under a title other than full ownership.
Designate such lines with an asterisk, in column (b) and in a footnote state the
name of owner, or co-owner, nature of respondenfs title. and percent ownership
if joint! owned.
3. Report separately any line that was not operated during the past year. Ente
in a footnote the details and state whether the book cost of such a line. or any
portion thereof, has been retired in the books of account, or what" disposition of
the line and its book costs are contemplated.
4. Report the number of miles of pipe to one decimal point.
Une
No.
PAGE NOT APPLICABLE
FERC FORM NO.2 (12-96)
Designation (Identification)
of Line or Group of Unes
(a)
Total Miles of
Pipe
(e)(b)
Page 514
Blank Page
(Next page is 518)
Name of Respondent This Report Is:Date of Report Year Ending
fX)An Original
(Mo, Da, Yr)
QUESTAR
Dec. 31 2.fiO2
GAS COMPANY
A Resubmisslon
TRANSMISSION SYSTEM PEAK DELIVERIES
1. Report below the total transmission system deliveries of gas (in Dth),heating season overlapping the year's end for which this report is submitted.
excluding deliveries to storage, for the period of system peak deliveries The season s peak normally will be reached before the due date of this report
indicated below, during the 12 months embracing the April 30, which permits inclusion of the peak information required on this page.
Add rows as necessary to report all data. Number additional rows 6., 6.02,
etc.
Line Description Dth of Gas Dth of Gas Total
No.Delivered to Delivered to (b) + (c)
Interstate Pipelines Others
SECTION A: SINGLE DAY PEAK DELIVERIES
Date:
Volumes of Gas TransDorted
No-Notice TransDortation
Other Firm TransDortation
InterruDtible TransDortation
Other (Describe\
TOTAL
Volumes of aas Withdrawn form Storaae under Storaae Contracts
No-Notice StoraQe
Other Firm Storaae
InterruDtible Storaae
Other (Describe\
12.
TOTAL
Other Ooerational Activities
Gas Withdrawn from Storace for Svstem ODerations
Reduction in Line Pack
Other (Describe)
TOTAL
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
Dates:
Volumes of Gas TransDorted
No-Notice TransDortation
Other Firm TransDortation
InterruDtible Transoortation
Other (Describe!
25.
TOTAL
Volumes of Gas Withdrawn from Storaae under Storaae Contracts
No-Notice Sioraae
Other Firm Storaae
InterruDtible Storaae
Other (Describe)
31.
TOTAL
Other Ooerational Activities
Gas Withdrawn from Sioraae for Svstem ODerations
Reduction in Line Pack
Other (Describe)
TOTAL
PAqE NQT APPLfCA6lE
FERC FORM NO.2 (12-96)Page 518
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
IX) An Original
0 A Resubmission
AUXILIARY PEAKING FACILITIES
Date of Report
(Mo, Da, Yr)
Year Ending
Dec. 31 2.Q..O2
1. Report below auxiliary facilities of the respondent for meeting seasonal
peak demands on the respondenrs system, such as underground storage
projects. liquefied petroleum gas installations, gas liquefaction plants, oil gas
sets, etc.
2. For column (c), for underground storage projects, report the delivery
capacity on February 1 of the heating season overlapping the year-end for which
this reoort is submitted.
For other facilities, report the rated maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant
used jointly with another facility on the basis of predominant use, unless the
auxiliary peaking facility is a separate plant as contemplated by general
instruction 12 of the Unifonn System of Accounts.
Line
No.
Location of
Facility
lal
PA~E NOT APPL 'CABLE
FERC FORM NO.2 (12-96)
Type of
Facility
Maximum Daily
Delivery Capacity
of Facility
Dth
Ib\Icl
Page 519
Cost of
Facility
(in dollars)
Id)
Was Facility Operated
on Day of Highest
Transmission Peak
Deliverv?
Yes
(e)(f)
Name of Respondent This Report Is:Date of Report Year of Report
(1)~- An Original (Mo, Da, Yr)
OUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2002
GAS ACCOUNT - NATURAL GAS
1. The purpose of this page is to account for the quan-pipeline transported or sold through its local distribution
tily of natural gas received and delivered by the respon-facilities, and which the reporting pipeline received through
dent taking into consideration differences in pressure gathering facilities, distribution facilities or interstate
bases used in measuring Mcf of natural gas received and facilities, but not through any of the intrastate portion of
delivered.the reporting pipeline and, (3) the gathering line volumes
2. Natural gas means either natural gas unmixed or any which were not transported through any interstate portion of
mixture of natural and manufactured gas.the reporting pipeline.
3. Enter in column (c) the Mcf as reported in the sche-7. Also indicate by footnote (I) the system supply volumes
dules indicated for the items of receipts and deliveries.of gas which are stored by the reporting pipeline during the
4. In a footnote report the volumes of gas from respon-reporting year and also reported as sales, transportation
dent's own production delivered to respondent s trans-and compression volumes by the reporting pipeline during the
mission system and included in natural gas sale.same reporting year, (2) the system supply volumes of gas
5. If the respondent operates two or more systems which which are stored by the reporting pipeline during the report-
are not interconnected, submit separate pages for this ing year and which the reporting pipeline intends to sell or
purpose. Use copies of pages 520 and 521.transport in future reporting year, and (3) contract storage
6. Also indicate by footnote the volumes of gas not volumes.
subject to Commission regulation which did not incur 8. Also indicate the volumes of pipeline production field
FERC regulatory costs by showing (1) the local distribu-sales which are included in both the company s total sales
tion volumes delivered to the local distribution-company figure and the company s total transportation figure (lines
portion of the reporting pipeline by another jurisdic-42 and 46 of page 521).
tiona! pipeline; (2) the volumes which the reporting
NAME OF SYSTEM
Line Item Ref.Amount ofDth
No.Page No.
(a)(b)(c)
GAS RECEIVED
Gas Purchases (Accounts 800-805)855 545
4 Gas of Others Received for Gathering (Account 489.303
5 Gas of Others Received for Transmission (Account 489.313 166 852
6 Gas of Others Received for Distribution (Account 489.3)301
7 Gas of Others Received for Contract Storage (Account 489.4)307
8 Exchanged Gas Received from Others (Account 806)328
9 Gas Received as Imbalances (Account 806)328
Receipts of Respondent s Gas Transported by Others (Account 858)332 125 425 315
Other Gas Withdrawn from Storage (Explain) See Page 512 709 540
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for
Other Receipts (Specify) Company Owned Production 694 000
Total Receipts (Total of lines 3 thru 14)296 851,252
GAS DELIVERED
Gas Sales (Accounts 480-484)102 324 183
Deliveries of Gas Gathered for Others (Account 489.303
Deliveries of Transported for Others (Account 489.313 459 349
Deliveries of Gas Distributed for Others (Account 489.3)301
Deliveries of Contract Storage Gas (Account 489.4)307
Exchanged Gas Delivered to Others (Account 806)328
Gas Delivered as Imbalances (Account 806)328
Deliveries of Gas to Others for Transportation (Account 858)332 123 669 361
Other Gas Delivered to Storage (Explain) See Page 512 710 546
Gas Used for Compressor Station Fuel 509 896
Other Deliveries (Specify)
Total Deliveries (Total oflines 17 thru 27)293 194 335
GAS UNACCOUNTED FOR
Production System Losses
Gathering System Losses
Transmission System Losses
Distribution System Losses 656 917
Storage System Losses
Other Losses (Specify)
Total Unaccounted For (Total of lines 30 thru 35)656 917
Total Deliveries & Unaccounted For (Total oflines 28 thru 36)296 851,252
FERC FORM NO.2 (12-96)Page 520
Blank Page
(Next page is 522)
Name of Respondent
QUE STAR GAS COMPANY
Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(l) IKI An Original
(2) 0 A Resubmission
SYSTEM MAPS
Dec. 31 2002
1. Furnish 5 copies ora system map (one with each
filed copy of this report) of the facilities operated by
the respondent for the production, gathering, transpor-
tation, and sale of natural gas. New maps need not
be furnished if no important change has occurred in the
facilities operated by the respondent since the date of
the maps furnished with a previous year s annual report.
, however, maps are not furnished for this reason
reference should be made in the space below to the year
annual report with which the maps were furnished.
2. Indicate the following infonnation on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of sones and rate areas.
( e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Nonnal direction of gas flow (indicated by arrows).
(I) Size of pipe.
U) Location of products extraction plants, stabilization plants
purification plants, recycling areas, etc.
(k) Principal communities receiving service through the
respondent's pipeline.
3. In addition, show on each map: graphic scale of
the map; date of the facts the map purports
to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from
another company, giving name of such other company.
4. Maps not larger than 24 inches square are de-
sired. Ifnecessary, however, submit larger maps to
show essential infonnation. Fold the maps to a size
not larger than this report Bind the maps to the
report.
FERC FORM NO.(12-96)
stem Ma Next Pa
Page 522 (Next page is 551)
Name of Respondent This Report Is:Date of Report Year Ending
An Original.
(Mo, Da, Yr)
Dec. 31 , .2.0.0.2
QUESTAR GAS COMPANY A Resubmission
FOOTNOTE REFERENCE
Page Line or Item Column Footnote
No.No.No.No.
fa)Ib\Ic)Cd)
PAGE NOT APF UCA6LE
FERC FORM NO.2 (12-96)Page 551
Name of Respondent This Report Is:Date of Report Year Ending
An Original
(Mo Yr)
Dec. 31, 2002
QUESTAR GAS COMPANY A Resubmission
FOOTNOTE TEXT
Footnote Footnote Text
No.(b)
la)
PAGE NOT APPL ICABLE
FERC FORM NO.2 (12-96)Page 552
INDEX
Accrued and prepaid taxes ...............................................
:.......................
262-263
Accumulated provision for depreciation ofgasutilityplant..............................................................................219
utility plant (summary) ....................................................................200-201
Advance to associated companies .....................................................................
222
Associated companies
advancesfrom .............................................................................256
advancesto...........................................'................................222-223
controloverrespondent.. ...,
..., .,... ...... '..'.... ...... ...... ............... ............. ..
102
corporationscontrolledbyrespondent............................................................103
investmentin...............................'..'..'...'.................................222-223
service contracts charges .....................................................................357
Attestation.........................'..."
'."...."'................................................
Balance Sheet, comparative ."
.'." ....... ..'...... ....... ...".'."." ...... ........ ............
110-113
Bonds .......................................................................................256-257.
Capital Stock .................................................................................250-251
discount...................................................................................254
expense.................................'.........'."
....................................
254
premiums .................................................................................252
reacquired.................................................................................251
subscribed.................................................................................252
Cashflows statementof ........................................................................120-121
Changes-importantduringtheyear ...................................................................108
CompressorStations ...........................................................................508-509
Construction
overhead procedures, general description of ......................................................218
workinprogress-otherutilitydepartments ................................................... 20~201
Contracts, service charges ..........................................................................357
Control corporationscontrolledbyrespondent............................................................103
over respondent ............................................................................102
security holders and voting powers ..............................................................
107
CPACertification thisreportform
.......................................................................
Current and accrued
liabilities miscellaneous ......................................................................268
Deferred
credits, other ...............................................................................269
debits miscellaneous ........................................................................233
incometaxes,accumulated................................................................234-235
Income taxes, accumulated-other property .................................................... 274-275
income taxes, accumulated-other ...........................................................276-277
regulatory expenses .....................................................................350-351
Definitions,thisreportform............................'..'............................................
Depletion
amortization and depreciation of gas plant .................................................... 336-338
and amortization of producing natural gas land and land rights. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 336-338
Depreciation
gas plant ..............................................................................336-338
gas plant in service ..........................................................................219
DiscountonCapitaIStock............................................................................254
Dividendappropriations .........................................................................118-119
Earnings,retained..............................................................................118-119
Exchange and imbalance transactions ..................................................................328
FERC FORM NO.2 (12-96)INDEX 1
INDEX (Continued)
Expenses,gasoperationandmaintenance ..........................................................
320-325
Extraordinary property losses .........................................................................
230
FilingRequirements thisreportform ................................................................... i-iii
FootnoteData..........................'.'."
..'."'.'........................................
551-552
Gas account-natural ..............................................................................
520
Gas
exchanged, natural ..........................................................................
328
received ..................................................
'...............................
328
storedunderground..........................................................................220
used in utility operations, credit .................................................................
331
plant in service .........................................................................
204-209
Gatheringrevenues.............................................................................302-303
Generaldescriptionofconstructionoverheadprocedures ...................................................
218
Generalinformation ................................................................................
101
Income
deductions-details .................................................................
256-259,340
statementof,foryear ....................................................................
114-116
Installmentsreceivedoncapitalstock.. ...... ..... .... ...... ....... .,.....
......... .... .................
252
Interest
on debt to associated companies ...............................................................
340
on long-term from investment, advances, etc. ................................................. 256-257
InstructionsforfilingtheFERCFormNo.2 .............................................................. i-iii
Investmentinassociatedcompanies.................................................................222-223
other .................................................................................
222-223
subsidiary companies ....................................................................
224-225
securitiesdisposedofduringyear...........................................................222-223
temporary cash .........................................................................
222-223
Law, excerpts applicable to this report form
.......................................................".....'
List of Schedules, this report form
.....................................................................
Legal proceedings during year ........................................................................
108
Long-term debt ................................................................................
256-257
assumedduringyear.........................................................................255
retainedduringyear .........................................................................
255
Managementandengineeringcontracts.
..." ....... ....'.'. ............. .,..... ........................
357
Map, system ......................................................................................
522
Miscellaneousgeneralexpense .......................................................................
335
Notes
Payable,advancesfromassociatedcompanies..
.... ........... ..., ... ..,... ............... ...
256-257
to balance sheet ............................................................................
122
tofinancialstatement ........................................................................
122
to statement of income for the year .............................................................122
Operating
expenses-gas........................."
'.'.......'...................................
317-325
revenues-gas .........................................................................
300-301
Other donationsreceivedfromstockholders............................................................253
gainsonresaleorcancellationofreacquiredcapitalstock.. ........... ...'..'..' ....... ...... ........
253
miscellaneouspaid-incapital...................................................................253
othersuppliesexpense .......................................................................
334
paid-in capital ..............................................................................
253
reductioninparorstatedvalueofcapitalstock.....................................................253
regulatoryassets.................................."
..'.....................................
232
regulatory liabilities ..........................................................................
278
FERC FORM NO.2 (12-96)INDEX 2
INDEX (Continued)
Peak deliveries, transmission system
, ..................................................................
518
Peakingfacilities auxiliary ...........................................................................519
Plant-gas
construction work in progress ..................................................................
216
held for future use ...........................................................................
214
leased from others .................................................................................
212
leasedtoothers.....................................'.......................................213
Plant -UtilityaccumuJatedprovisions(summary)..........................................................200-201
leasedtoothers incomefrom. ....................
.... ................. .... .................. ..
213
Premium on capital stock ............................................................................
252
Prepaidtaxed .................................................................................
262-263
Prepayments ...........................................................................
,.........
230
Professionalservices,chargesfor .....................................................................357
Property losses extraordinary.............................. ...........................................
230
Reacquired
capitalstock ...........................................................................250-251
long-termdebt..........................................................................256-257
Receivers certificate.........................'....'."
..........................................
256-257
Reconciliation of reported net income with taxable income from Federal income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261
Regulatorycommissionexpenses..................................................................350-351
Regulatorycommissionexpenses-deferred.............................................................232
Retained earnings
appropriated
...........................................................................
statementof
...........................................................................
unappropriated
.........................................................................
Revenues
from storing gas of others .................................................................306-307
fromtransportationofgasthroughgatheringfacilities............................................ 3b2-
303
from transportation of gas through transmission facilities
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
304-305
gasoperating ..............................................................................300
Salaries and wages, distribution of .................................................................
354-355
Sales................................"
'..'.'..'........................................
300-301
Securitiesdisposedofduringyear...................................................................222-223
holdersandvotingpowers.......... ...
.,......,.. .... ....... ........... ........... ... .........
107
investmentinassociatedcompanies.........................................................222-223
investment others....................................'"
................................
222-223
issued or assumed during year .................................................................255
refunded or retired during year ......................
,....................."'...'."...........
255
registeredonanationalexchange...................................................250-251 256-257
Stockliabilityforconversion ...................................................................252
Storage
of natural gas, underground ...............................................................
512-513
revenues ..............................................................................306-307
118-119
118-119
118-119
Taxes
accrued and prepaid .....................................................................
262-263
chargedduringtheyear ..................................................................
262-263
on income, deferred-accumulated ................................................. 222-223,234-235
reconciliation of net income for .................................................................
261
FERC FORM NO.2 (12-96)INDEX 3
INDEX (Continued)
Transmission
and compression of gas by others ................................................
..............
332
lines.................."
..."..'.'.."...'..'.'.'......................................
514
revenues ..............................................................................
304-305
systempeakdeliveries .......................................................................
518
Unamortized
debt discount and expense ................................................................
258-259
loss and gain on reacquirea debt ...............................................................
260
premiumondebt........................................................................258-259
Underground
storage of natural gas, expense, operating data, plant ...........................................
512-513
Unrecovered plant and regulatory study costs ............................................................
230
FERC FORM NO.2 (12-96)INDEX 4