2003Annual 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 D 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
Paqes
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
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 Govemments and other authorized users may obtain additional blank copies to meet
their requirement free of charge from:
Public Reference and Ales Maintenance Branch
Washington, DC 20426
[phone]
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
displays 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 "
" "
NONE," or "Not Applicable" in column (d) on the Ust 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 endosing 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 (8 1/2 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 paqe reference of 204.
FERC FORM NO.2 (12-96)Page iii
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. 1 O(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 02 Year of Report
Questar Gas Company Dec. 31, 2003
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Utah 84111
05 Name of Contact Person 06 Title of Contact Person
JeffCallor Financial Reports Supervisor
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 10 Date of Report
Including Area Code (1)K)An Original (Mo, Da, Yr)
[phone] (2)Resubmission March 2004
ATIESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of hislher knowledge, information, and belief
all statements of fact contained in the accompanying report are true and the accompanying report is a correct statement of the business and atTairs
of the above named respondent in respect to each and every matter set forth therein during the period from and including January I to and including
December 31 of the year of the report.
01 Name 02 Title
David M. Curtis Controller
03 signatu
J A vl~04 Date Signed (Mo, Day, Yr)
March 29, 2004
Title 18, U.C. tlJOI , makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any false
fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO.2 (12-96)Page 1
Name of Respondent This jXyrt Is:Date of Report Year of Report
Questar Gas
(1) An Original (Mo, Da, Yr)
Dec. 31; 2003Compa ny (2) FiA Resubmission .
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable . or uNA."
Tille of Schedule Reference Date Revised Remarks
Une Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
Generallnfonnation 101
Control Over Respondent 1Q2
Corporations Controlled by Respondent 103
Security Holders and Voting Powers 107
Important Changes During the Year 108
Comparative Balance Sheet 110-113
Statement of Income for llie Year 114-116
Statement of Accumulated Comprehensive Income and Hedging Activities 117
Statement of Retained Earnings for the Year 116-119
Statemenls of Cash Flqws 120-121
Notes to FU1ancia1 Statemenls 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
SumnulIY of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201
Gas Plant in SeNice 204-209
Gas PropertyamfCapacity Leased from Others 212
Gas Property and Capacity Leased to Others 213
Gas Plant Held for Future Use 214
Construction Work in Progress-Gas 216
General Description of Construction Overhead Procedure 218
Accumulated Provision for Depreciation of Gas Utility Plant 219
Gas Stored 220
Investmenls 222-223
Investments In Subsidiary Companies 224-225
Prepaymenls 230
Exlraoralllary Property Losses 230
Unrecovered Plant and Regulatory Study Costs 230
Other Regulatory Assels 232
Miscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
Capital Stock 250-251
Capital Stock Subscnbed, Capital Slack Liability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock 252
Other Paid-in Capital 253
Discount on Capital Stock 254
Capital Stock Expense 254
Securities issued or Assumed and Securities Refunded or Retired During the Year 255
Long-Tenn Debt 256-257
Unamortized Debt Expense, Premium, and Discount on Long-Tenn Debt 258-259
Unamortized Loss and Gain on Reacquired Debt 260
FERC FORM NO.2 (12-96)Page 2
Name of Respondent This ~rt Is:Date of Report Year of Report(1) An Original (Mo, Da, Yr)
(2)DA Resubmission Dec. 31
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Tifle of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
Reconciliation of Reported Netlncome with Taxable Income for Federal Income Taxes 261
Taxes Accrued, Prepaid, and Charged During Year 262-263
Miscellaneous Current and Accrued Liabilities 268
Other Deferred Credits 269
Accumulated Deferred Income Taxes-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulato!)' Liabflities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues 300-301
Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303
Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305
Revenues from Storage Gas of Others 306-307
Other Gas Revenues 308
Gas Operation and Maintenance Expenses 317-325
Exchange and Imbalance Transactions 328
Gas Used in Utility Operations 331
Transmission and Compression of Gas by Others 332
Other Gas Supply Expenses 334
Miscellaneous General Expenses-Gas 335
Depreciation, Depletion, and Amortization of Gas Plant 336-338
Particulars Concerning Certain Income Deduction and Interest Charges Accounts 340
COMMON SECTION
Regulato!)' Commission Expenses 350-351
Distribution of Salaries and Wages 354-355
Charges for Outside Professional and Other Consultative Services 357
GAS PLANT STATISTICAL DATA
Compressor Stations 508-509
Gas Storage Projects 512-513
Transmission Lines 514
Transmission System Peak Deliveries 518
Auxilia!)' Peaking Facilities 519
Gas Account-Natural Gas 520
System Map 522
Footnote Reference 551
Footnote Text 552
Stockholde~s Reports (check appropriate box)
Four copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
Blank Page
(Next page is 101)
Name of Respondent This Report Is:
(1:0 An Original
QUEST AR GAS COMPANY (2)0 A Resubmission
GENERAL INFORMA nON
I. 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 ITom that where the general corporate books are kept.
David M. Curtis, Vice Pres & 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. 31 2003
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. If at any tIme during the year the property of respondent was heldlJy 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 years certified financial statements?
(')DYes...Enter the date when such independent accountant was initially engaged:
(2) ~ No
FERC FORM NO.2 (12-96)Page 101
QUESTAR GAS COMPANY
This Report Is:
( I ) (X) An Original
(2) f/A Resubmission
CONTROL OVER RESPONDENT
1. If any corporation, business trust, or similar or- name of trustee(s), name of beneficiary or beneficiaries
ganization or combination of such organizations jointly for whom trust was maintained, and purpose of the trust.
held control over the respondent at end of year, state 2. If the above required infonnation is available from
name of controlling corporation or organization, manner the SEC 10-K Report Fonn filing, a specific reference to
in which control was held, and extent of control. If con- the report fonn (i.e. year and company title) may be
trol was in a holding company organization, show the chain listed provided the fiscal years for both the 10-K report
of ownership or control to the main parent company or and this report are compatible.
organization. If control was held by a trustee(s), state
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31, 2003
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 lO-k reports filed by respondent and Questar Corporation.
FERC FORM NO.2 (12-96)Page 102
Name of Respondent This
fir/ Is:
Date of Rep'ort Year of Report
Questar Gas Compa ny
(1) An Original (Mo, Da, Yr)
Dec. 31, 2003(2) CiA Resubmission
Corporations Controlled by Respondent
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held,
naming any intermediaries involved.
3. If control was held jointly with one or more other interests , state the fact in a footnote and name the other interests.
4. In column (b) designate type of control of the respondent as "D" for direct, an "I" for indirect, or a "J" for joint control.
DEFINITIONS
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where thevoting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each party.
Une Name of Company Controlled Type of Control Kind of Business Percent Voting FootnoteNo.Stock Owned Reference(a)(b)(c)(d)(e)
Pace not Annl icable
FERC FORM NO.2 (12-96)Page 103
Blank Page
(Next page is 107)
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(1)(J;: An Original
(2)0 A Resubmission
SECURITY HOLDERS AND VOTING POWERS
Date of Report
(Mo, Da, Yr)
1. Give the names and addresses of the 10 security
holders of the respondent who, at the date of the latest
closing of the stock book or compilation of list of stock-
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 of trust, and principal holders of beneficiary
interests in the trust. If the company did not close the stock book
or did not compile a list of stockholders within one year
prior to the end of the year, or if since it compiled the
previous list of stockholders, some other class
of security has become vested with voting rights, then
show such 10 security holders as of the close of the year.
Arrange the names of the security holders in the order of
voting power, commencing with the highest. Show in column
(a) the titles of officers and directors included in such
list of 10 security holders.
2. If any security other than stock carries voting rights
explain in a supplemental statement
I. Give date of the latest closing of
the stock book prior to end of year, and
in a footnote, state the purpose of
such closing:
November 21, 2003
Line
No.
Name (Title) and Address of
Security Holder
(a)
4 TOTAL votes of an 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)
Year of Report
Dec. 31 , 2003
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
priveleges in the election of directors, trustees or mana-
gers, or in the detennination of corporate action by any
method, explain briefly in a footnote.
4. Furnish details concerning any options
warrants, or rights outstanding at the end of the year for
others to purchase securities of the respondent or any
securities or other assets owned by the respondent, 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 626By proxy:
VOTING SECURITIES
Number of votes as of (date):
Total
Votes
Common
Stock
(c)
189 626
One
Preferred
Stock
(d)(b)
189 626
One
189 626
189 626
189 626
189 626
Page 107
3. Give the date
and place of such
meeting:
May 20, 2003
Salt Lake City, Utah
Other
(e)
QUESTAR GAS CONWANY
This Report Is:
(I) 129 An Original
(2) 0 A Resubmission
INWORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31, 2003
dule in which it appears.
I. Changes in and important additions to franchise rights:
Describe the actual consideration given therefor and state
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
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-
trom 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-
ganization, merger, or consolidation with other companies:
Give names of companies involved, particulars concerning the
transactions, name of the CommIssion authorizing the trans-
assumed and amount of the obligation. Give reference to
Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to
charter: Explain the nature and purpose of such changes
or amendments.
8. State the estimated annual effect and nature of
action, and reference to Commission authorization.
3. Purchase or sale of an operating unit or system: Give
a brief description of the property, and of the transactions
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
and the results of any such proceedings culminated
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-
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, security
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-
relating thereto, and reference to Commission authorization
if any was required. Give date journal entries called for
by the Unifonn System of Accounts were submitted to the Com-
mission.
sion authorizing lease and give reference to such authoriza-
tion.
est.
11. Estimated increase or decrease in annual revenues
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
due to important rate changes: State effective date and
approximate amount of increase or decrease for each
revenue classification. State the number of customers
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 I to II above
such notes may be attached to this page.
I. See Page 108a
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. See Page 108b, 108c
10. None
II. See Pages 108d, 108e, 108f
12. None
FERC FORM NO.2 (12-96)Page 108
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
(1) IRI An Original
(2) 0 A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
1. CHANGES AND ADDITIONS TO FRANCHISE RIGHTS
Franchise rights were obtained by Questar Gas Company in the calendar year of 2003 from the following:
Alpine, Utah
PI:'.lson, 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.2 (12-96)Page 108 a
Year of Report
Dec. 31, 2003
QUESTAR GAS COMPANY
This Report Is:
(I) I2Q An Original
(2) 0 A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Dec. 31 , 2003
9. IMPORTANT LEGAL PROCEEDINGS
Rate Regulation and Other Matters
State Rate Regulation
Questar Gas files periodic applications with the PSCU and the PSCW requesting permission 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.
2002 General rate case order
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 November 2002 usage per
customer and costs. Questar Gas originally requested a $23 million rate increase and a 12.6% rate of return on equity.
chased gas filings
Effective July 1 , 2003 , the PSCU approved a $146.4 million pass-on increase in annual gas costs for Utah
customers. Effective October 1 , 2003 , the PSCU approved a $43.4 million pass-on decrease in annual gas
cost. The PSCW granted Questar Gas permission to pass on a $6.8 million increase in gas costs to
Wyoming customers also effective July 1 2003. Also, the PSCW approve a $1.7 million pass-on decrease
effective October 1 , 2003 , due to falling gas costs. Pass-on rates increases or decreases result in equal
adjustments of revenues and gas costs without affecting the earnings of Questar Gas.
Litigation and Commitments
Liligation
There are various legal proceedings against the company. Management believes that the outcome of these
cases will not have a material effect on the Company s financial position, operating results or liquidity.
Comm ents
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 46 gas-supply contracts using index-based or fixed pricing. Questar Gas has
commitments of $132 million and $60.4 million to purchase gas in 2004 and 2005 , respectively. 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
$180 million, $148 million and $261 million in 2003 2002 , and 2001 , 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 108 b
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(I) IRI An Original
(2) D A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2003
9. IMPORTANT LEGAL PROCEEDINGS CONTINUED
Gas Pipelines. Questar Gas and affiliates, Questar Exploration and Production Co., Questar Gas Management
Wexpro Co., and Questar Pipeline 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 than
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.
FERC FORM NO.2 (12-96)Page 108 c
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 2003
IMPORTANT CHANGES DURING THE YEAR
IMPORT ANT ANNUALIZED RATE CHANGES DURING 2003
TEMP.
AVG ADJ Jan. 1, 2002 Dee.30, 2002 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Dee. 30, 2002
GSI 724 006 80,113,545 $511 135 332 $522 266,929 $11 131 597
GSE 054,702 $7,054,702
GSS 771 566,952 429 483 $5,139,249 $709,766
650 919,471 $19,669 060 $19,709,882 $40,822
' 0 $98 522 $98,522
$252 894 $243,752 ($9,142)
NGV 135,910 $866,164 $895,351 $29,187
399,039 180,271 $3,505,872 $325,601
023 $1,077 380 $303
IT2 20,519,729 546,141 $3,766,916 $220,775
TOTAL UTAH 731,622 123,675,669 $550 233,646 $562 682 555 $12 448,909
TEMP.
AVG ADJ Jan. 1, 2002 Dee 30,2002 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Dee. 30, 2002
GSI 21,922 902 521 $19 147 240 $18,625,229 ($522 011)
285 590 $1,409,692 $1,259,930 ($149,762)
GSW 292 184 002 $1,297 454 356,618 $59,164
NGV 709 $35,996 $35 093 ($903)
328,580 $55,902 $55 902
346 $21,940 $21 940
TOTAL WY 23,271 778,748 $21 968,224 $21,354 712 ($613 512)
Contract Rates for 1-2, 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) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2003
IMPORTANT CHANGES DURING THE YEAR
IMPORT ANT ANNUALIZED RATE CHANGES DURING 2003
TEMP.
AVG ADJ Jan. 1 2003 Jut 1 2003 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Jull, 2003
GSI 724 006 80,113,545 $482 373,548 $601,525,013 $119 151,465
GSE
GSS 771 566 952 415,290 $5,258,426 $843,136
650 919 471 $19,764 123 $27 046,987 $7,282,864
$209,487 $211,121 $1,634
NGV 135,910 $833,051 034 190 $201,139
399,039 $3,105 188 $3,132 213 $27 025
023 $8,894 $8,894
1T2 519,729 $3,279,727 $3,344 976 $65,249
TOTAL UTAH 731,622 123,675,669 $513 989,308 $641,561,820 $127 572 512
TEMP.
AVG ADJ Jan. 1, 2003 July 1, 2003 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue July 1, 2003
GSI 922 902,521 $17,371 108 $22 426,663 $5,055,555
GSW 292 184 002 $1,144 802 465,290 $320,488
285,590 $1,215 135 $1,712 571 $497 436
NGV 709 $36 613 $46 555 $9,942
328,580 $45 784 $45 784
346 $19,037 $19,037
TOTAL WY 23,271 778,748 $19,832 479 $25,715,900 $5,883,421
Contract Rates for 1-, IS2, 1-, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 e
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS CONWANY (2) D A Resubmission Dec. 31 2003
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2003
TEMP.
AVG ADJ July 1, 2003 Oct. 1, 2003 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Oct. 1, 2003
GSI 724,006 80,113 545 $601,525,013 $563 594 687 ($37 930,326)
GSE
GSS 771 566 952 $5,258,426 989 571 ($268,855)
650 919 471 $27 046 987 $24 867 166 ($2 179,821)
$211,121 $211,258 $137
NGV 135 910 $1,034,190 $973 960 ($60,230)
399,039 $3,132 213 $3,135,048 835
023 $8,894 $8,894
IT2 20,519,729 $3,344,976 $3,344 976
TOTAL UTAH 731,622 123,675,669 $641,561,820 $601,125,560 ($40,436 260)
TEMP.
AVG ADJ July 1, 2003 Oct. 1, 2003 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Oct. 1, 2003
GSI 21,922 902 521 $22 426 663 $21,117,014 ($1,309,649)
GSW 292 184 002 465 290 $1,384 056 ($81,234)
285,590 712,571 $1,583,709 ($128,862)
NGV 709 $46,555 $43,981 ($2 574)
328 580 $45,784 $45,784
346 $19,037 $19,037
TOTAL WY 271 778,748 $25,715,900 $24,193,581 ($1,522,319)
Contract Rates for 1-, IS2, 1-, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 f
Blank Page
(Next page is 110)
Name of Respondent This Report is:Daft: of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2003
COMPARATIVE BALANCE SHEET (LIABILITIES AND OlHER CREDITS)
Omit Cents
Title of AccOlmt Ref.Balance at Balance at
Line Page No.Beginning of Yea End of Year
No.(a)(b)(c)(d)
PROPRIETARY CAPITAL
Common Stock Issued (201)250-251 974 065 974 065
Preferred Stock Issued (204)250-251
Capital Stock Subscribed (202, 205)252
Stock Liability for Conversion (203 206)252
Premium on Capital Stock (207)252 121 875 000 121 875 000
Other Paid-hi Capital (208-211)253
fusta1lments Received on Capital Stock (212)252
(Less) DiscOlmt on Capital Stock (213)254
(Less) Capital Stock Expense (214)254
Retained Eamimls (215 215.216)118-119 m:~~:r::::::::Jijijiiil1)~MD :f:: f:: f:rm:::::: f: r: :f:: :::r r: ::: r::: a: ~ 4 It M#'#1 f
Unappropriated Undistributed Subsidiary Earnings (216.118-119
(Less) Reacquired Capital Stock (217)250-251
TOTAL Proprietary Capital (Enter Total oflines 2 thru 13)313 826 899 309 009 136
LONG-TERM DEBT
Bonds (221)256-257 285 000 000 290 000 000
(Less) Reacquired Bonds (222)256-257
Advances from Associated Companies (223)256-257
Other Long- Tenn Debt (224)256-257
Unamortized Premium on Long-Tenn Debt (225)258-259
(Less) Unamortized DiscoWlt on Long- Tenn Debt-Dr. (226)258-259
TOTAL Long-Tenn Debt (Enter Total oflines 16 thru 21)285 000 000 290 000 000
OlHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property fusurance (228.
Accumulated Provision for fujuries and Damages (228.
Accumulated Provision for Pensions and Benefits (228.
Accumulated Miscellaneous Operating Provisions (228.4)614 116
Accumulated Provision for Rate Refunds (229)
TOTAL Other Noncurrent Liab. (Enter Total of lines 24 thru 29)614 116
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
AccoWlts Payable (232)444 523 138 391
Notes Payable to Associated Companies (233)36,400 000 900 000
Accounts Payable to Associated Companies (234)113,783 902 665
Customer Deposits (235)958 874 521 011
Taxes Accrued (236)262-263 308 761 859 944
futerest Accrued (237)556 074 862 728
Dividends Declared (238)
Matured Long-Tenn Debt (239)
Matured futerest (240)
Tax Collections Payable (241)774,398 950 412
Miscellaneous Current and Accrued Liabilities (242)268 006 391 059 212
Obligations Under Capital Leases-Current (243)
TOTAL Current & Accrued Liab. (Enter Total of lines 32 thru 4'123 562 803 172 194 363
FERC FORM NO.2 (12-96)Page 112
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 , 2003
COMPARATIVE BALANCE SHEET (LIABILITES AND OTHER CREDITS) (Continued)
Omit Cents
Title of AccotUlt Ref.Balance at Balance at
Line Page No.Beginning of Yea End of Year
No.(a)(b)(c)(d)
DEFERRED CREDITS
Customer Advances for Construction (252)651 567
Accumulated DefelTed Investment Tax Credits (255)565,150 171 859
DefelTed Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 398 882 186 802
Other Regulatory Liabilities (254)278 2,797 995 556 946
Unamortized Gain on Reacquired Debt (257)260
Accumulated DefelTed Income Taxes (281-283)906 017 693)33
TOTAL DefelTed Credits (Enter Total oflines 47 thru 52)668 044 118 260 408
TOTAL Liabilities & Other Credits (Enter Total oflines 14
, 45, 54)819 057 746 890 078 023
FERC FORM NO.2 (12-96)Page 113
Name of Respondent
Questar Gas Company
This Is:(1) I..XJAn Original(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
(g)
Totals lor each
category 01
items recorded in
Account 219
(h)
Net Income
(Carried Forward
Irom Page 116,
Une 72)
Total
Comprehensive
IncomeLine
No.
OlherCash
Flow Hedges
(Specify)
Other Cash
Row Hedges
(Specily)
FERC FORM NO.2 (NEW 06-02)Page 117a
BLANK PAGE
Name of~ondent This Report is:Date of Report Year of Report (1) 11 An Original (Mo, Da, Yr)OUEST AR GAS COMPANY 2) A Resubmission Dec. 31 2003STATEMENT OF RETAINED EARNINGS FOR THE YEAR
1. Report all cl1anges in appropriated retained earnings,5. Show dividends for each olass and series of oapital
unappropriated retained earnings, and unappropriated stock.
undis1ributed subsidiary earnings for the year.6. Show separate1y1he State and Federal income tax
2. Eacl1 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.
reoorded (Accounts 433 436-439 inclusive). Showthe 7. Explain in a footnote the basis for detennining the
conIra primary account affected in column (b).amount reserved or appropriated. If such reservation
3. State the purpose and amount for eapli .reservation or or appropriation is to be reourrmt,state the number
appropriation of retained eamingIJ.and 8!Ulu8J. amounts to be reserved 'or appropriated as
4. List first account 439, Adjustments to Retained well as the totals eventually to be accumu1ated.
Earnings, reflecting adjustments to the opening balance 8. At lines 3 11. And IS, add rows as necessary
ofretained earnings. Follow by credit, then debit items to report all data. When rows are added, the additional
in1bat order.row numbers should follow in seQUence, e.g., 3., 3., etc.
Item Contra Primary Cwrent Year Previous YearlineAccount Affected Amount Amount
(in dollars)(in dollars)No.(a)
UNAPPROPRIATED RETAINED EARNINGS (Aooount 216).
Balance - Beginning of Year 168 977 834 161076534
Changes adenIitY by presaibed retained earnings aoooums)2373A4justments to Retained Earnings (Aooount 439)
Credit:
Credit:
Credit: Retirement ofPrefen-ed Stock 204.
Credit:
Credit:
TOTAL Credits to Retained EamingB(Acct.439)(Total oflines 4 thro 8)
Debit:
Pebit: Retirement ofPrefen-ed Stock 204.
Debit:
Debit:
Debit:
TOTAL Debits to Retained Earnings(Acct.439)(Total of lines 10thro 14)
Balance Transferred ftomIncome (Aooount433 less Account 418.20 182 237 32 398 926
Appropriations of Retained Earnings (Aooount 436)
TOTAL Appropiiatlons DfRetained Eamings(Acct.436)(Lines 18 thro 21)
Dividends Declared - Prefen-ed Stock (Aooount 437)
8% Cumulative Prefened $100 Stated Value
TOTAL Dividends Declared-PrefeIred Stock(Acct.437)(Lines 24 thro 28)
Dividends Declared - Common Stock (Account 438)
Cash Dividends
TOTAL Dividends Declared-Common Stock(Acct.438)(Lines 31 thro 35)(25.000 000)(24,500 000Transfers ftom Acct.216.Uruqlpropriated Undistributed Subsidiary Earnings
Balance-End of Year (Total oflines 1 36 and 37)164.160.071 168977833FERC FORM NO.2 (12-96)Page 118
Name of Respondent This Report is: Date of Report
(1) An Original (Mo, Da, Yr)
UEST AR GAS COMPANY 2 0 A Resubmission
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
Item
Line
No.
APPROPRIATED RETAINED EARNINGS (AcfoWlt 215)
State balance and purpose of each appropriated retained earnings amoWlt at end of year
and give accOlmting entries for any applications of appropriated retained earnings
during the year.
TOTAL Appro riated Retained Earnings (AccoWlt 215)
APPROPRIATED RETAINED EARNINGS-AM:ORTIZATION RESERVE FEDERAL(Account 215.
State below the total amoWlt 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)(EnterTotal oflines 45 & 46)
TOTAL Appropriated Retained Earnings (Account 215 215., 216)(EnterTotal oflines 38 & 47)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (AccoWlt 216
49 Balance - Beginning of Year (Debit or Credit)50 Equity in Earnings for Year (Credit) (AccoWlt 418.51 (Less) Dividends Received (Debit)52 Other Changes (Explain)
53 Balance - End of Year (Total oflines 49 thru 52)
FERC FORM NO.2 (12-96)Page 119
Year of Report
Dec. 31 , 2003
Prior Year
Amount
(in dollars)
BLANK PAGE
Blank Page
(Next page is 200)
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 , 2003
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
Balance at
Line Account Begmning 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
. 59 363 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 Terminating
and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Terminal 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
Terminating 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)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 , 2003
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.
350.
350.
351
352
352.
352.
352.
353
354
355
356
357
NONE
360
361
362
363
363.
363.
363.
363.4
363.
NONE
364.
364.
364.
364.4
364.
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, 2003
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 347 072 210 592
375 Structures and Improvements 49,915 120 725 959
376 Mains 458 932 367 926,995
377 Compressor Station Equipment 375,093 352 851
378 Meas. and Reg. Sta. Equip.General 319,512 1,457 952
379 Meas. and Reg. Sta. Equip.City Gate
380 Services 243 689 906 702 875
381 Meters 287 501 459 169
382 Meter Installations 685 121 047 923
383 House Regulators 728 010
384 House Reg. Installations 2,423 701 094
100 385 Industrial Meas. and Reg. Sta. Equipment
101 386 Other Prop. on Customers' Premises
102 387 Other Equipment 941 334 500
103 388 Asset Retire Costs - Dist
104 TOTAL Distribution Plant 941 644 737 958 910
105 6. General Plant
106 389 Land and Land Rights 539 250
107 390 Structures and Improvements 211 511 (36 110)
108 391 Office Furniture and Equipment 700 444 (566,449)
109 392 Transportation Equipment 807 831 210 380
110 393 Stores Equipment 636 970
111 394 Tools, Shop, and Garage Equipment 689 117 231 173
112 395 Laboratory Equipment 524 641
113 396 Power Operated Equipment 038 718 029 932
114 397 CommunicatIon Equipment 135,770
115 398 Miscellaneous Equipment 383,458 20,335
116 Subtotal 142 667 709 889 260
117 399 Other Tangible Property
118 TOTAL General Plant 142 667 709 889 260
119 TOTAL (Accounts 101 and 106)
120 Gas Plant Purchased (See Instr. 8)
121 (Less) Gas Plant Sold (See Instr. 8)
122 Experimental Gas Plant Unclassified
123 TOTAL Gas Plant in Service 176 976 062 848 170
FERC FORM NO.2 (12-96)Page 208
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, 2003
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.
859)047 652 852 374
487 (10 519)635 047 375
(1,898,076)(75)(9,900)491 951 311 376
(365,110)362 834 377
(408 965)(60,395)308 104 378
379
(110 916)252 281 865 380
847 191)899,479 381
749 908)983 136 382
(659 281)068 729 383
(66 679)369 116 384
385 100
386 101
870)359,148 356 112 387 102
115 896 115 896 388 103
(15 112 368)115 821 377 381 990 984 481 104
105
539 250 389 106
(311 521)(18 233)845 647 390 107
088 344)114 100,764 391 108
719 681)226 961 525 491 392 109
636 970 393 110
259 151)661 138 394 III
524 641 395 112
207 698)877 863 829 396 113
(44 762)(359 148)731 860 397 114
(117)403 676 398 115
(8,631 275)(92,429)136 833 265 116
663 663 399 117
631 275)663 (92 429)136 904 928 118
119
120
121
122
(24 995 120)187 484 284 952 219 301 548 123
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)An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2)A Resubmission Dec. 31, 2003
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 of the 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
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
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
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
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2003
GAS PLANT IN 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 ttom 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. Ifproposedjoumal 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.
325.
325.
325.4
325.5
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
(I) X An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2)A Resubmission Dec. 31, 2003
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 Measunng 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 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, 2003
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(t)
(g)
No.
350.
350.
351
352
352.
352.
352.3
353
354
355
356
357
NONE
360
361
362
363
363.
363.
363.
363.4
363.
NONE
364.
364.
364.
364.4
364.
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
(I) IX)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2003
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 (16 235)
381 Meters 351 729
382 Meter Installations 536 097 630
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 878 549 605)
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
III 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 878 549 605)
FERC FORM NO.2 (12-96)Page 208
Name of Respondent This Report Is:Date of Report Year of Report
(1)IK) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31, 2003
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
844)046 972 376
377
(443)533 378
379
802 562 380
159)347 570 381
(317)548 410 382
(501)044 383
384
385 100
386 101
387 102
264)866 680 103
104
389 105
390 106
391 107
392 108
393 109
394 110
395 III
396 112
397 113
398 114
115
399 116
117
118
119
120
121
264)866 680 122
Adjustment is for prior year
understatement of meters.
FERC FORM NO.2 (12-96)Page 209 Next page is 212
Name of Respondent
Questar Gas Company
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31,2003
This ~rt Is:(1) LX..JAn Original(2) A Resubmission
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 tease exceeds $500 OOO 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 Lease Payments for
Current Year
(d)
Description of Lease
(a)(b)(c)
38 .
PAGE NOT APPL rCABLE
Total
FERC FORM NO.2 (12-96)Page 212
Name of Respondent
Questar Gas Company
This ~rt Is:
(1) IXJAn Original
(2) A Resubmission
Gas Property and Capacity Leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31.2003
Une
No:
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)(a)(b)(c)
PAGE NOT APPLICABLE
Total
FERC FORM NO.112.96\Page 213
This Report Is:(1) X An Original
(2) 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 infonnation
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 previously used in utility operations, now held for future use
Name of Respondent Date of Report
(Mo, Da, Yr)
QUESTAR GAS COMWANY
Line
No.
Description and Location
of Property
(a)
Natural Gas Lands, Leaseholds, and Gas Rights
Held for Future Utility Use (Per Pages 500-501)
Monroe Compressor Plant
Date Originally
Included in
This Account
(b)
Date Expected
to be Used in
Utility Service
(c)
46 TOTAL
FERC FORM NO.2 (ED. 12-89)Page 214
Year of Report
Dec. 31, 2003
Balance at
End of
Year
(d)
037
037
Blank Page
(Next page is 216)
Name of Respondent This Report Is:Date of Report Year of Report
(1) ua An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmisslon Dec. 31 2003
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 120 886 Not available
Main Extensions - New Customers 255 824 Not available
Mains - Other - Replacements 158 801 Not available
Measuring and Regulating 913 868 Not available
Service Lines - New Customers 195 381 Not available
Offices, Buildings, Residences 150 188 Not available
Projects Under $1 000 000 830 309 Not available
Computer System Software 13,629,288
TOTAL 254 545
FERC FORM NO.2 (ED. 12-87)Page 216
Blank Page
(Next page is 218)
This Report Is:
(1) (XI An Original
QUEST AR GAS COMPANY (2) D 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 borrowed funds is used,
construction, (e) basis of differentiation in rates for differ- show the appropriate tax effect adju";tment to the com-
ent types of construction, and (1) 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.
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
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 percentage.
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 from actual book balances and actual cost rates):Title Amount
s(-----) + d(---------------) (1- _un)
D+P+C W
(1- -----) (p( n---_____-----) + c(
--------------- ))
D+P+C D+P+C
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds - 1.30%
b. Rate for Other Funds -
FERC FORM NO.2 (12-96)
Line
No.
2. Gross Rate for Borrowed Funds
3. Rate for Other Funds
(I)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Average Short-TenD Debt
Short- Tenn Interest
Long-Tenn Debt
Preferred Stock
Common Equity
Total Capitalization
Average Construction Work
in Progress Balance
Capitalization
Ratio (Percent)
(c)
Cost Rate
Percentage
(d)(b)
S 16 941 667
D 297 750 000
C 312 786 832
610 536 832
48.77%
00%
51.23%
. '
I "
W 12 874 766
1.30%
Page 218
This Report Is:
(1) ex An OriginalUESTAR GAS COMPANY (2) A Resubmission
ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (Account 108)
1. Explain in a footnote any important adjustments service. If the respondent has a significant amountduring year. of plant retired at year end which has not been2. Explain in a footnote any difference between the recorded and/or classified to the various reserveamount for book cost of plant retired, line 11, 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. (;:preciable property. costs included in retirement work in progress..t year3. The provisions of Account 108 in the Unifonn System end in the appropriate functional classifications.of Accounts require that retirements of depreciable 4. Show separately interest credits under a sinking
lant be recorded when such lant is removed from fund or similiar method of d reciation accountin .
Section A. Balances and ChaR es Durin the YearTotal Gas Plant In(c+d+e) Service
(c)
503 881 573 503 881 573
TOTAL Depree. Provo for Year
nter Total of lines 3 thrn 8
10 Net Charges for Plant Retired:
11 Book Cost of Plant Retired
12 Cost of Removal
13 Salva e (Credit)14 TOTAL Net Chrgs. for Plant Ret.
nter Total oflines 11 thrn 13
15 Other Debit or Cr. Items (Describe) 116 17 Balance End of Year (Enter Total
oflines 1 9 14 15 and 16 523 036 588 523 036 588
Section B. Balances at End of Year According to Functional Classifications
18 Production-Manufactured Gas
19 Prod. and Gathering-Natural Gas
20 Products Extraction-Natural Gas
21 Underground Gas Storage
22 Other Storage Plant
23 Base Load LNG Tenn. and Proc. Plant
24 Transmission
25 Distribution
26 General
27 TOTAL (Enter Total of lines 18 thru 26)
Name of Respondent
Item
Date of Report Year of Report
(Mo, Da, Yr)
Doc. 3;, 2003
Gas Plant Held Gas Plant Leased
for Future Use to Others(d) (e)
861 296 861 296
1 Acquired
2 Loss or Gain
Co. in & out
Reclass. & Trans.
Adjustments
FERC FORM NO.2 (12-96)
132 330
237,396
(11 263)
144 896
995 119
386 020
(1,946 861)
995 119
386 020
(1,946 861)
24 434 278
503 358
24 434 278
503 358
298 921 298 921
351 228 840
103 508 827
523 036 588
351 228 840
103 508 827
523 036 588
Page 219
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX! An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) riA Resubmission Dec. 31 2003
GAS STORED (ACCOUNT 117, 164., 164.2 and 164.3)
I. 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
ustment, 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
the accounting perfonned with respect to any encroacnment 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 of calculation, (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 psia at
the accounting perfonned with respect to any encroachment 60F.
Line Noncurrent Current LNG LNG
No.Description (Account 117 (Account 164.(Account 164.(Account 164.3)Total
(a)(b)(c)(d)(e)(f)
Balance at Beginning
of Year 742 274 742 274
Gas Delivered to
Storage (contra Account)157 768 157 768
Gas Withdrawn from
Storage (contra Account)773 704 773 704
Other Debits or
Credits (Net)
Balance at End of Year 126 338 126 338
Dth 499 128 7,499 128
Amount Per Dth 084 084
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:
(l) IXJ 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 groupedTemporary 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 infonnation 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 ofloans 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
by the Board of Directors, and included in Account 124 advance is a note or open account.
Book Cost at
Beginning of Year
(If book cost is
different from cost
to respondent give
cost to respondent
in a footnote and
explain difference.
(c)
Name of Respondent Date of Report
(Mo, Da, Yr)
QUESTAR GAS COMPANY
Line
No.
Description of Investment
(a)
Other Investments - Account 124
(b)
FERC FORM NO.2 (12-96)
Temporary Cash Inv. - Account 136
Merrill Lynch
Temporary Cash Inv. - Account 1361
Page 222
Year of Report
Dec. 31, 2003
Purchases
or Additions
During Year
(d)
000 000
Name of Respondent This Report Is:
(1) !Xl An OriginalQUEST AR GAS CaMP ANY (2) H A Resubmission
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 ofand 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 fro cost to
respondent, give cost
to respondent in a
footnote and explain
difference.
(g)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2003
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 Line
No.
(e)(1)(h)(i)
000 000 790
FERC FORM NO.2 (12-96)Page 223
This R ort Is: Date of Report(1) An Original (Mo, Da, Yr)
(2) A Resubmission Dec. 31 , 2003
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.
Name of Respondent
QUESTAR GAS COMPANY
I. Report below investments in Accounts 123., 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 of loans 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)
Amount of
Investment at
Begmning of Year
(d)
Date of
Maturity
(c)
TOTAL NONE
Page 224
Name of Respondent This Report Is:
(1) IKJAn OriginalQUESTARGAS COMPANY (2)DA Resubmission
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.
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 loss 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 uom 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 (I).
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 (I) interest and dividend revenues uom
investments, including such revenues uom securities dis-
posed of during the year.
Equity in
Subsidiary
Earnings for Year
(e)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2003
Revenues
for Year
(f)
Amount of
Investment at
End of Year
(g)
Gain or Loss
from Investment
Disposed of
(h)
Line
No.
NONE
FERC FORM NO.2 (12-96)Page 225 (Next page is 230)
Name of Respondent This Report Is:Date of Report Year of Report
(lOX An Original (Mo , Da, Yr)
QUESTAR GAS COMPANY A Resubmlssion Dec. 31 2003
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 prepayments.
Line Nature of Prepayment Balance at End of
No.Year (In Dollars)
(a)(b)
Prepaid Insurance 494 356
Prepaid Rents
Prepaid Taxes (262-263)
Prepaid Interest
Gas Prepayments (226-227)
Miscellaneous Prepayments:Software Licenses 285 655
TOTAL 780 012
EXTRAORDINARY PROPERTY LOSSES (Account 182.
Description of Extraordinary WRITTEN OFF DURING
Loss (Include in the desc.YEAR
the date of loss, date of Total Losses Balance at
Lint Commission authorization to Amount Recognized Account Amount End of
No.use Acct. 182.1 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 082.
Description of Unrecovered WRITTEN OFF DURING
Plant and Regulatory Study YEAR
Costs (Include in the descr.Total Costs Balance at
Lint of costs, the date of Com-Amount Recognized End of
No.mission authonzation 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
(l) lliI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) DA Resubmission Dec. 31, 2003
OTHER REGULATORY ASSETS (Account 182.3)
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 J82.3 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 Begmning Charged Amount End of Year
of Year
(a)(b)(c)(d)(e)(f)
SF AS 109 Deferral 845 2?2 282 1,486 239 359 053
SFAS 112 207 808 185 103 904 103 904
To be amortized over 10 years.
Early retirement window costs 1998 206 185 765 185 242 950
To be amortized over 5 years.
Deferred production tax 719,422 237 952 234 867 600 089 774
SFAS 143 256 436 253 256 436
Early retirement window costs 2000 127 196 167 741 185 634 266 660 671
To be amortized over 5 years.
TOTAL 105 903 698 894 334 958 469 838
FERC FORM NO.2 (12-96)Page 232
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 2003
MISCELLANEOUS DEFERRED DEBITS (Account 186)
I. 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 any deferred debit being amortized, show grouped by classes.
CREDITS
Description of Miscellaneous Balance at Debits Balance at
Line Deferred Debits Beginning of Year Account Amount End of Year
No.Charged
(a)(b)(c)(d)(e)(f)
Misc. Deferred Debits
Suspense 670 1,495 146 Various 518 816
Misc. Work in Progress
DEFERRED REGULA TORY
COMM. EXPENSES (SEE
PAGES 350-351)
TOTAL 670 1,495 146 518 816
FERC FORM NO.2 (12-96)Page 233
Name of Respondent This Report Is:
(1) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
l. Report the infonnation called for below concerning the 2. At Other (Specify), include deferrals relating
respondent's accounting for deferred 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., 4., etc. and
, etc.
Balance at
Beginning
of Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
CHANGES DURING YEAR
Account 190
Electric
TOTAL Account 190 (Total oflines 5 thru 6.
Classification of TOTAL
Federal Income Tax
10 State Income Tax11 Local Income Tax
(b)
Amounts
Debited To
Account 410.1
(c)
Amounts
Credited To
Account 411.
(d)
Line
No.
Account Subdivisions
(a)
Gas
Other (Define)
Total (Total oflines 2 thru 4)
Other (SpecIfy)
797 995
797 995
797 995
FERC FORM NO.2 (12-96)Page 234
Name of Respondent This Report Is:
(1) An Original
QUESTAR GAS COMPANY (2) 0 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.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2003
CHANG~S DURING YEAR ADJUSTMENTS Balance at
Amounts Amounts DEBITS CREDITS End of Year Line
Debited To Credited To Account Account No.
Account 410.Account 411.No.Amount No.Amount
(e)(f)
(g)
(h)(i)(k)
230 204 776 254 241 049 761 722 3
761 722 5
761 722
204 776 241 049
204 776 241 049
FERC FORM NO.2 (12-96)Page 235 (Next page is 250)
Name of Respondent This Report Is:Date of Report Year of Report
(1) \XI An Original (Mo, Da, Yr)
QUEST AR GAS CONW ANY (2) nA Resubmission Dec. 31 2003
DISCOUNT ON CAPITAL STOCK (Account 213)
1. Report the balance at end of year of discount on capital ment giving particulars (details) of the change. State the
stock for each class and series of capital stock.reason for any charge-off during the year and specify the
2. If any change occured during the year in the balance amount charged.
with respect to any class or series of stock, attach a state-Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
TOTAL
NONE
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of year of capital stock ex-ment giving particulars (details) of the change. State the
penses for each class and series of capital stock.reason for any charge-off of capital stock expense and
2. If any change occured during the year in the balance specify the account charged.
with respect to any class or series of stock, attach a state-Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
TOTAL
NONE
FERC FORM NO.2 (12-96)Page 254
This Report Is:
(oGl An Original
QUEST AR GAS COMPANY (2)0 A Resubmission
SECURITIES ISSUED OR ASSUMED AND
SECURITIES REFUNDED OR RETIRED DURING THE YEAR
Name of Respondent
1. Furnish a supplemental statement giving a brief
description of security financing and refinancing trans-
actions during the year and the accounting for the secur-
ities, discounts, premiums, expenses, and related gains
or losses. Identify as to Commission authorization num-
bers and dates.
2. Furnish particulars (details) showing fully the
accounting for the total principal amount, par value, or
stated value of each class and series of security issued
assumed, retired, or refunded and the accounting for pre-
miums, discounts, expenses and gains or losses
relating to the securities. Set forth the facts of
the accounting clearly with regard to redemption
premiums, unamortized discounts, expenses, and
gains or losses relating to securities retired or
refunded , including the accounting for such
amounts carried in the respondent's accounts at
the date of the refunding or refinancing
transactions with respect to securities
previously refunded or retired.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
3. Include in the identification of each class and
series of security, as appropriate, the interest or
dividend rate, nominal date of issuance, maturity date,
aggregate principal amount, par value or stated value, and
number of shares. Give also the issuance of redemption
price and name of the principal underwriting flfl11 through
which the security transactions were consummated.
4. Where the accounting for amounts relating to securi-
ties refunded or retired is other than that specified in
General Instruction 17 of the Uniform System of Accounts,
give references to the Commission authorization for the
different accounting and state the accounting method.
5. For securities assumed, give the name of the company
for which the liability on the securities was assumed as
well as particulars (details) of the transactions whereby
the respondent undertook to pay obligations of another
company. If any unamortized discount, premiums, expenses
and gains or losses were taken over onto the respondent's
books, fumish details of these amounts relating to refund-
ed securities clearly earmarked.
NOTES
During the year 2003 the respondent issued two notes. A 5.0% note due year 2013 for $40,000 000 with
Wells Fargo as agents and a 5.31% note due 2018 for $70,000 000 with BankOne Capital Markets as agents.
During the year 2003 the respondent retired three notes. A 8.34% note for $51 000,000, 8.3% note for
$16 000 000, and an 8.1 % note for $38,000 000.
COMMON STOCK
No activity during the year of 2003 was recorded regarding the common stock.
FERC FORM NO.2 (12-96)Page 255
Name of Respondent This Report Is:
(1) IKJ An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
1. 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
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2003
Line
No.
Account Subdivisions Balance at
Beginning
of Year
Amounts
Debited To
Account 410.1
(c)
Amounts
Credited To
ACCOU,lt411.
(d)(a)
Account 282
Electric
Gas
Other (Define)
TOTAL (Enter Total of lines 2 thru 4)
Other (Specify)
953,266 (816 816)
953 266 (816 816)
TOTAL Account 282 (Enter Total of lines 5 thru 8)953 266 (816 816)
10 Classification of TOTAL11 Federal Income Tax12 State Income Tax13 Local Income Tax
094 012
859,254
(1,608,309)
791 493
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)QUESTARGAS COMPANY (2) DA Resubmission Dec. 31, 2003
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
to other income and deductions.
3. Use separate pages as required.
CHANGES DuroNG YEAR
Amounts
Debited To
Account 410.
(e)
Amounts
Credited To
Account 411.
Debits
Account
Cre.qited
ADJUSTMENTS
Credits
Account
Balance at
End of Year
Line
No.
Amount Debited Amount
833 425 182.3 (1,486 239)483 636 3
483 636 5833,425 (1,486 239)
833,425 348 886)
(137 353)
970 242
513,394
NOTES (Continued)
FERC FORM NO.2 (12-96)Page 275
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 counte 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). 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 of mteres, 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
Name of Respon ent
Line
No.
Title of Account
(a)
GAS SERVICE REVENUES
480 Residential Sales
481 Commercial & Industrial Sales
Small or Commercia) (See Instruction 6)
Large or In ustrial) (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. 0 Gas of Others
490 Sales 0 Prod. Ext. from Nat. Gas
491 Rev. from Nat. Gas Proc. by 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 (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 Dist. Only)
Interdepartmental Sales
TOTAL (Same as Line 10, Columns (b) and (d))
FERC FORM NO.2 (12-96)Page 300
Date of Report
(Mo, Da, Yr)
Amount for Year
(b)
Dec. 31 2003
Amount for
Previous Year
(c)
934 123
344 795
598 051,483
939 655
600 991 138
044 068
6,443 762
566 203 566
469 647
567 673 213
659 372
201 166
478 897
615 352
981 353
067 326
003 466
620 994 604
620 994 604
598 051 483
939,655
600 991 138
838 134
691 722
688 914
633 362
005 384
980 129
837 644
595 510 857
This Report Is:
(lOt: 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, Account 481, 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
Mcf per year or approximately 800 Mcf per 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
Date otReport
(Mo, Da, Yr)
Year of Report
835 494
777,421
005 828
872 503
878 331
005 828
872 503
878 331
FERC FORM NO.2 (12-96)
Dec. 31 2003
in a footnote.
7. See page 108-109, Important Changes During Year
for important new territory added and important rate
increases or decreases.
Quantity for
Previous Year
A VG. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
406 991 975 012
321 616
101 524 964 755 030 735 917
799 219
102 324 183 755 030 735 917
NOTES
Page 301
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
BLANK PAGE
This Report is:
(1 (3 An Original
QUESTAR 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 therm 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 vetted 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
Line
No.
Title of Account
OTHER OPERATING REVENUES
485 Intracompany Transfers
487 For elted Discounts
488 Misc. Service Revenues
489 Rev. from Trans. of Gas of Others
490 Sales of Prod. Ext. from Nat. Gas
491 Rev. rom Nat. Gas Proc. by 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 Sa es by States (Incl. Main Line Sales to
Residential and Commercial Customers)
Main Line Industrial Sales (Incl. Main Line Sales to
Pub. Authorities)
Sales for Resale
Other Sales to Pub. Auth. (Local Dist. Only)
Interdepartmental Sales
TOTAL (Same as Line 10, Columns (b) and (d))
FERC FORM NO.2 (12-96)Page 300
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
Amount for Year Amount for
Previous Year
(c)(b)
109 299 033 202
109 299 033 202
109 299 033 202
928 079
971 909
899 987
118 198 047 189
118 198
109 299
109 299
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 if such 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
DTH OF NATURAL GAS SOLD
Quantity for Year
236
667
173 907
173 907
173 907
173 907
FERC FORM NO.2 (12-96)
Quantity for
Previous Year
(e)
Page 301
180 670
180 670
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
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 MONTH
Number for Year Number for Line
Previous Year No.
(t)
706
621
621
666
666
NOTES
BLANK PAGE
BLANK PAGE
Name of Respondent This Report Is:Date of Report Year of Report
(I) 1:1 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 3 1 2003
DISTRIBUTION TYPE SALES BY STATES
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
Lint Name of State Operating Revenues Decathenns Operating Revenues
No.(Total of (d), (t) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
U LaD.
Finn
FIE
NGV
Total Finn
Interruptible
IS4
Total Interruptible
Total Industrial
Residential
GSI & GSS 530 931 019
Total Residential 530 931 019
Total Utah 573 970,867 286 486 530 931 019
FERC FORM NO.2 (ED. 12-88)Page 302
Name of Respondent This Report Is:Date of Report Year of Report
(1) Ij An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2003
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)
812 660 919 472
210 289
901 393 135 910
924 342 055 382
6,116 034 216 345
11,440 991 601 003
916 908 164 337
641 573 119 795
115 506 101 480
039 848 156 862
129 624
129 624
129 624 039 848 156 862
FERC FORM NO.2 (ED. 12-88)Page 303
Name of Respondent This
tJort
Is:Date of Report Year of Report
(I) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31 2003
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)
p:
vuuUo
Irm
NGV
Total Firm
Interruptible
Total Interruptible
Total Industrial
Residential
GSI 768 805
Total Residential 768 805
Total Wyoming 971 317 545,435 768 805
FERC FORM NO.2 (ED. 12-88)Page 302 a
Name of Respondent This Report Is:
(1) (2g An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
QUEST AR GAS COMPANY Dec. 31 , 2003
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.
Industrial
Operating Revenues Decathenns
Residential (Continued)
Decathenns
Commercial
Operating Revenues Decathenns
(e)(t)
(g)
(h)(i)
1,422 118
075
291 299 8
101 895 12956
156 851
448 150 22
448 150 32
285 590
709
1,463 192
485 234
254 086
739 320
202 512
097 285
097 285
097 285 202 512
FERC FORM NO.2 (ED. 12-88)Page 303 a
Line
No.
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 , 2003
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)
Colorado
Interruptible
Total Interruptible
Total Colorado
FERC FORM NO.2 (12-96)Page 302 b
Name of Respondent This Report Is:Date of Report Year of Report
(I)/j An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31 , 2003
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)
FERC FORM NO.2 (12-96)Page 303 b
Name of Respondent Thi~eport Is:Date of Report Year of Report(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubrnission Dec. 3 L 2003
DISTRIBUTION TYPE SALES BY STATES
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
Line Name of State Operating Revenues Decathenns Operating Revenues
No.(Total of (d), (f) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
idaho
Interruptible
Total Interruptible
Idaho
Residential
GSI 072 741
Total Residential 072 741
Total Idaho 109 299 173 907 072,741
Total 598 051,483 005 828 552,772 565
FERC FORM NO.2 (12-96)Page 302 c
Name of Respondent This Report Is:Date of Report Year of Report
(1) s: An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 20023
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refmery 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 Ill1xed gas, i.irnate 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)
413 236
145 667
558 903
166 004
166 004
166 004 558 903
392 913 278 918 612 915
FERC FORM NO.2 (12-96)Page 303 c Next Page is 305
BLANK PAGE
(Next Page is 305)
Name of Respondent This Report Is:
(1) 129 An Original
QUESTAR GAS COMPANY (2) DA Resubmission
RESIDENTIAL AND COMMERCIAL SPACE HEATING CUSTOMERS
1. Report below the average number of interruptible, off
peak, and fum industrial customers on local distribution
systems of the respondent, and the Mcf of gas sales to
these customers for the year.
2. Intemuptible customers are those to whom service may
be interrupted under tenus ofthe customer s gas contract
or to whom service is required to be interrupted, regard-
less of contractual aITangements in emergency periodsLine Item
~.
Line
No.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2003
A residential space heating customer is a customer whose major fuel for heating is gas.
Item
(a)
Average Number of Space Heating Customers for the Year
(Estimate if not known. Designate with an asterisk if estimated.
For Space Heating Only, Estimated Average Decathenns
Per Customer for the Year 436.
Residential
(b)
Commercial
(c)
700 183 807
85.
292Number of Space Heating Customers Added During the Year 941
Number of Unfilled Applications for Space Heating at End of Year None None
INTERRUPTIBLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INDUSTRIAL CUSTOMERS
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.
Interruptible Customers
A verage Number of Customers for the Year
Dth of Gas Sales for the Year (Includes Transporation)
Number/Amount
Off Peak Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year
Firm 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)Page 305
Questar Gas Company December 31, 2003
Sales and Transportation To Customers By Rate Schedule
State of Idaho
Average
No. of Average
Customers Decatherms Rate Value
Domestic & Commercial 665 166 004 6.462 072 741
Industrial by Rates
667 886 145
236 4.513 146
Total 666 173 907 377 109 032
305 d
BLANK PAGE
Name of Respondent This
~rt
is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) A Resubmission Dec. 31 , 2003
SALES FOR RESALE NATURAL GAS (Account 483)
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 firm sales, i.e., 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 ofMcf in the respective months actually used
schedule designation contained in the companys tariff.in computing the demand portion of the customer's bills;
2. Natural gas means either natural gas unmixed, or
such quantity of Mcfis 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 aU 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 Stale, and sucb 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-
respondents pipeline system.
responding to the billing. Where, however, consolidated
FERC Revenue
Name of Other Gas Utility Tariff Rate DthofGas 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
709 769 2 512 877
Montana:
J Bum Operating Co.Kevin Sunburst
BTU
Total Montana 1914 5995
Utah:
Balcron Natural Buttes
BTU
Coastal Oil & Gas Grey WolfMtn
BTU
Questar Energy Trading *Bug
BTU
Patterson
BTU
Total Utah 19 985 30,182
FERC FORM NO.2 (ED. 12-88)Page 310
This ~ort is:
(1) lXJ An OriginalQUESTAR GAS COMPANY (2) D A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483)
bills for more than one point of delivery are not thereoffor 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
infonnarion (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 sian 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 I~ate of Report
I(MO
, Da, Yr)
Date
(t)
Noncoincidental
(i)
(g)
(h)
354.
313.
151.0
FERC FORM NO.2 (ED. 12-88)Page311
Year of Report
Dec. 31 , 2003
Dth
Coincidental
(j)
Line
No.
This Report is:
(1) IK) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas)
1. Report below particulars (details) concerning the tions (less than 100 000 Mct) may be grouped.
gas volumes and related dollar amounts of natural gas 2. Also give the particulars (details) called 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
45 TOTAL
FERC FORM NO.
Line
No.
Dec. 31, 2003
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 2003
2 (12-96)Page 328
This Report Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0. Resubmission Dec. 31 2003
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
Name of Respondent
Excess
Point of Delivery
(City, state, etc.
Debit
(Credit)
Account 174
Dtu
Received or
Delivered
Dth
(e)(f)
(g)
(h)
FERC FORM NO.2 (12-96)Page 329
Year of Report
Debit
(Credit)
Account 806
(i)
NO ACTIVITY IN 2003
Line
No.
Name of Respondent Date of Report Year of Report
(Mo, Da, Yr)
This Report Is:
(1) X An Original
QUEST AR 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 psia at 60 F.
transactions.
Charges Paid
or Payable by Respondent
Revenues Received or
Receivable by Respondent
Line Name of Company
No.(Designate associated. companies Amount Account Amount Account
with an asterisk)
(a)(k)(I)(m)
45 TOTAL
FERC FORM NO.
NO ACTIVITY IN 2003
Dec. 31 2003
FERC
Tariff
Rate
Schedule
Identifi-
cation
(n)
1 (12-96)Page 330
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 , 2003
GAS USED IN UTILITY OPERATIONS
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)(f)
(g)
810 Gas used for Compressor
Station Fuel-401 219 179 327
811 Gas used for Products
Extraction-
Gas Shrinkage and Other Usage
in Respdnt's Own Proc.
Gas Shrinkage, Etc. for Respdt
Gas Processed by Others
812 Gas used for Other Util. Opers-
Cr (Rpt sep. for each prin. use.
Group minor uses)
Distribution & General 401 205 369 873 211
* Questar Gas does not use
Acct. 811
TOTAL 248 588 052 538
FERC FORM NO.2 (ED. 12-88)Page 331
Name of Respondent This Report Is:
(1) IX! An Original
QUEST AR GAS COMPANY (2) A Resubmission
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858)
I. Report below particulars (details) concerning items (less than 1 000 000 Met) 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 (Bct) 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 from whichName of Company and DistanceDescription of Service Perfonned Transported
(Designate associated companies with an asterisk) (in miles)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2003
Line
No.
2 Amoco / BP Energy
Kern River transports from Amoco to Mountain Fuel's City Gates.
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 c.I.G.
23 Questar Energy Trading24 URC Reimbursement to QGC for Trans of PPMU Exchange
41 *** Gas received differs from 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) IKI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2003
TRANSMISSION 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 from 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)
113 894 262 115 511 422 632 416 50.759
Page 333
This Report Is:
(1)!XI An Original
(2) 0 A Resubmission
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)
777 540
568
450 130
101 460 815
146 399
877 095
272 434
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Line
No.
50 TOTAL
FERC FORM NO.2 (12-96)
QUE STAR GAS CONWANY Dec. 31, 2003
(a)
Storage Services
Exchange Contracts
Gas Processing
Operator Service Agreement
Company Owned Production Costs (WY)
Gas Costs - CO2 Gas Processing (UT)
Gas Costs - CO2 Gas Processing (WY)
124 052 982
Page 334
Name of Respondent This Report Is:
(1) (:xJ An Original
QUESTAR GAS COMPANY (2) A ResubmisslOn
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
18 American Gas ASSOCIation
20 American Red Cross
22 Directors Insurance
24 Disputed gas processing cost
26 Directors/Officers Deferred Stock Revaluation
28 Economic Development
30 R & D Delta Funds
32 Research & Development
40 TOT
Date of Report
(Mo, Da, Yr)
R. D. Cash
W. W. Hawkins
D. L. Leavitt
G. G. Michael
H. H. Simmons
R. E. Kadlec
869
058
848
294
748
600
FERC FORM NO.2 (12-96)Page 335
Year of Report
Dec. 31, 2003
417
229 743
000
125 408
938 995
129 000
250 000
442 520
189 155
27,406 238
Name of Respondent Month of ReportThis Report Is: Date of Report
(I) (XI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2003
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404., 404., 404.3, 405)
(Ex(,:ept Amortization of Acquisition Adjustments)
l. 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 information 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 terminating and
processing plant
Transmission plant
Distribution plant
General plant
Common plant-gas
737 579 922
183,434
136 560
229)
TOTAL 693057573
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This Report Is: Date ofRepoort(I) ~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2003
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
Year of Report
Amortization of Other
Limited-term
Gas plant
(Account 404.3)
(e)
Amortization of Other
Gas Plant
(Account 405)
(f)
Total Functional Classification
(g)
(a)
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
776 501
180 205
136 560
093 266 TOTAL
FERC FORM NO.2 (12-96)Page 337
Line
No.
Name of Respondent This Report Is: Date of Report
(1) * An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2003
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Continued)
Section B. Factors Used in Estimating Depreciation Charges
Year of Report
Line
No.Functional Classification
Depreciation
Plant Base
(Thousands)
(b)
Applied
Depr. Rate(s)
(Percent)
(c)(a)
Production and Gathering Plant
Offshore
Onshore
Underground Gas Storage Plant
TransmissIOn Plant
Offshore
Onshore
General Plant
075
129 per MCF
3% to 10%
136 366 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)
This Report Is: Date of Report
(1) Qg An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 2003
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the infonnation 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; 426.3 , Penalties; 426.4, Ex- other interest charges incurred during the year.
penditures for Certain Civic, Political and Related
Activities; and 426., Other Deductions, ofthe Unifonn
System of Accounts. Amounts ofless 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 Com anies - Account 43018 Questar Corporation
FERC FORM NO.2 (12-96)
Name of Respondent Year of Report
Amount
(b)
Total Account 425
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.
Total Account 426
Total Account 430
Other Interest Ex ense - Account 431
Interest on Gas Balance Account
Bank Service Charges and other Miscellaneous Interest Charges
Total Account 431
Page 340
59,997
997
251 282
461
253 743
127 124
127 124
229 194
366 950
596 144
Blank Page
(Next page is 350)
Name of Respondent This Report Is:Date of Report Year of Report (I) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2003
REGULATORY COMMISSION EXPENSES (Account 928)
I. Report below details of regulatory cases in which such a body was a party.
commission expenses incuITed during the CUITent year 2. In columns (b) and (c), indicate whether the expenses
(or in previous years, if being amortized)were assessed by a regulatory body or were otherwise
relating to fonnal cases before a regulatory body, or incurred by the utility.
Description Assessed by Expenses Total DefeITed
(Furnish name of regulatory commission or body,Regulatory Expenses in Account
Line the docket number, and a description Commission Utility to Date 182.3 at
No.of the case.Beginning
of Year
(a)(b)(c)(d)(e)
Utah Public Service Comm.
Utah General Rate Case
Utah Pass Thru Rate Case
Various Dockets less
than $25 000
Total Utah
Wyo. Public Service Comm.
Wyoming Pass Thru
Various Dockets less
than $25 000
Total Wyoming
TOTAL
FERC FORM NO.2 (12-96)Page 350
Name of Respondent
QUEST AR GAS CONW ANY
This Report Is:
(1) (2g An Original
(2) D A Resubmission
REGULATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incUITed in prior 5. List in column (f), (g), and (h) expenses
years that are being amortized. List in column (a) the incun-ed during year which were charged cUITently 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 Report
Dec. 31, 2003
EXPENSES INCURRED DURING YEAR
CHARGED CURRENTL Y TO
AMORTIZED DURING YEAR
Defen-ed in
Defen-ed to Contra Amount Account 182.3 Line
End of Year No.Department Account No.Amount Account 182.3 Account
(f)
(g)
(h)(i)(k)(1)
GAS
GAS
928
928
GAS 928
GAS 928
GAS 928
FERC FORM NO.2 (12-96)Page 351 (Next page is 354)
Name of Respondent This Report is:Date of Report Year of Report
(1)oc:J An Original (Mo Yr)
QUE STAR GAS COMPANY (2)DA Resubmission Dec. 31 , 2003
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 detennining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used. When reporting detail of other accounts, enter as many
rows as necessary numbered sequentially starting with 74., 74., etc.
Direct Payroll Allocation of
Distribution Payroll Charged Total
for Clearing
Line Classification Accounts
No.(a)(b)(c)(d)
Electric
Operation
Production
Transmission
Distribution
Customer Accounts
Customer Service and Infonnational
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 Infonnational (Line 7)
Sales (Line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total oflines 18 thru 24)
Gas
Operation
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Tenninaling and Processing
TransmissIOn
Distribution 986 497 986 497
Customer Accounts 773 092 773 092
Customer Service and Infonnational 174 649 174 649
Sales
Administrative and General (See Note A)888 682 725 895 407
TOTAL Operation (Total of lines 28 thru 37)822 921 725 829 646
Maintenance
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Tenninaling and Processing
Transmission
Distribution 885 667 885 667
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)885 667 885 667
FERC FORM NO.2 (12-96)Page 354
Line
No.
Name of Respondent This Report is:
(l) !KJ An OriginalQUESTAR GAS COMPANY (2) D A Resubmission
DISTRIBUTION OF SALARIES AND WAGES (Continued)
Direct Payroll
Distribution
Date of Report Year of Report
(Mo Yr)
Dec. 31, 2003
Allocation of
Payroll Charged Total
for Clearing
Accounts
(c)(d)
Classification
(a)
Gas (Continued)
Total Operation and Maintenance
Production-Manufactured Gas (Total of lines 28 and 40)
Production-Natural Gas (Including Exploration and Development)
(Lines 29 and 41)52 Other Gas Supply (Total of lines 30 and 42)
53 Storage, LNG Tenninaling 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 Infonnational (Total of line 35)
Sales (Total of line 36)
Administrative and General (Total of lines 37 and 46)
TOTAL Operation and Maintenance (Total of lines 49 thru 58)60 Other Utility Departments61 Operation and Maintenance62 TOTAL All Utility Dept. (Total of lines 25, 59, and 61)63 Utility 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)
872,164
773 092
174 649
872 164
773 092
174 649
888 682
708 588
725
725
895 407
715 313
119 590 030 125 621
119 590
100 290
030
342
125 621
122 632
Page 355
Blank Page
(Next page is 357)
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, 2003
CHARGES FOR OUTSIDE PROFESSIONAL AND OIlIER 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 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 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 Com mis-
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 401 627.
PO Box 4086 Logan
Bonneville Billing and Collections Collections 401 206 766.
PO Box 309 Ogden
Browning-Ferns Industries Maintenance 401 883.
PO Box 78429 Phoenix AZ.
CDI Corporation Temporary Services 107 137 095.
9555 W Sam Houston Pkwy South Houston
Carter Burgess Inc Surveying 107 688.
PO Box 99350 Fort Worth
Cazier Excavating Inc Construction 107 857 115.
132 West 13490 South Draper
Clyde Snow Sessions & Swenson Legal 401 880.
201 South Main Street Salt Lake City
Credit Service of Logan Inc Collections 401 099.
PO Box 3730 Logan
Deloine and Touche Auditing 401 602.
4152 Collection Center Drive Chicago
EBS Management Consulting Services Management Consulting 401 610.
P. O. Box 110 Foxborough
Ernst & Young LLP Auditing 401 105 303.
File #98949 Los Angeles
Espial Consulting LLC Rates 401 271.
1467 WIlton Way Salt Lake City
Express Recovery Services Inc Collections 401 135,193.
POBox26415 Salt Lake City
Forsgren Associates Incorporated Surveying 107 547.
370 East 500 South Suite 200 Salt Lake City
George T Smith Const Co Inc Construction 107 175 591.
1438 West 3300 South Ogden
Global Insight Inc Rates 401 500.
PO Box 845730 Boston
Greene s Welding & ConsL Inc.Welding 107 677.50
200 Hill Crest Lane Rock Springs
Holme Roberts & Owen LLP Legal 401 261.
1700 Lincoln Suite 4100 Denver
J B R Enviromentai Consultants Inc Environmental Study 401 480.
8160 South Highland Drive #E Sandy
Jones-Waldo-Holbrook-McOonough Legal 401 124.
POBox 45444 Salt Lake City
Kassing Andrews & Associates Advertising 401 750.
360 East 4500 South Ste 5 Salt Lake City
Kleiner and Associates, Inc.System Integrity 401 000.
585 Scherers Court Worthington
Maverick Paving Construction 401 579.
PO Box 631 Ogden
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, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2003
CHARGES FOR OUTSIDE PROFESSIONAL AND OTIlER CONSULTATIVE SERVICES
1. Report the information specified below for aU 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, engineering, 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
Mears/CPG, LlC Syslem Integrity 401 116.
POBox 847510 Dallas
Meler Solutions Meier Installations 107 153,745.
315 East 525 South Providence
Nationwide Meter Automation MeIer Installations 107 173 826.
218 East 2475 South Springvllle
Niederhauser Construction Company Inc Construclion 107 883,832,
395 Edgewood Drive Providence
Niels Fugal & Sons Company Construction 107 029897.
POBox650 Pleasant Grove
One Call Locators, Lid.Surveying 401 182,493.
1120 Kensington Missoula
Park Acres Construction Co Construclion 107 511 159;16
695 Wesl Everett Sail Lake City
Parsons Behle & Latimer Legal 401 53,436.
One Utah Center Salt Lake City
Quality Weed Control Maintenance 401 527.
POBox 161 Kaysville
Questar Corporation Administrative 401 866 2711.04 .
180 East 100 South Salt Lake City
Questar InfoComm P. & Communications 401 700 948.71 .
180 East 100 South Salt Lake City
Questar Projed Employee Company Temporary Services 401 529 670.17 .
180 East 100 South Salt Lake City
Questar Regulated Services Administrative 401 668 615.27 .
180 East 100 South Salt Lake City
R B M Services Inc Janitorial 401 105969.
1685 West 1400 North Provo
Rocky Mountain Inspeclion, Inc.Pipe Inspection 107 689.
200 Hill Crest Lane Rock Springs
Rocky Mountain Service Bureau Collections 401 740.
O. Box 459 Rock Springs
Royal Ockey Constructn Co Inc Construction 107 209 747.
POBox680 Orangeville
SPL Wortdgroup Inc Software Consulting 107 285 509.
PO Box 60000 San Francisco
Securitas Security Services USA Inc Security 401 118 830.40
FIle 57220 Los Angeles
ShawCor Pipe Protection LLC Pipe Inspection 163 216 864.40
1750 N. Pioneer Ln VINEYARD
Sidley Austin Brown & Wood LLP FInancing 107 103,494.
555 California Street San Francisco
Skadden Arps Slate Meagher & Flom Financing 107 529.
919 Third Ave New York
Smith Johnson & Associates, Inc.IT Consulting 107 604.
PO Box 1037 Sandy
FERC FORM NO.2 (ED. 12-87)Page 357a
Name of Respondent This Report Is:
(I) /XI An OriginalQUEST AR GAS COMPANY (2) D A Resubmission
CHARGES FOR OUTSIDE PROFESSIONAL AND OTIIER CONSULTATIVE SERVICES
1. Report the information specified below for all 426.4 Expenditures for Certain Civic, Political andcharges made during the year included in any account Related Activities.(including plant accounts) for outside consultative and (a) Name and address of person or organizationother professional services. (These services include rendering 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 chargesdered 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 ofConunis-
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
Staker Paving and Construction Construction 107 67 149.
3 P.o. Box 27598 Salt Lake City Stoel Rives LLP LegalOne Utah Center Salt Lake City Sutherland Asbill & Brennan Legal
1275 Pennsylvania Avenue N W Washington DCTBE Group, Inc. Engineenng
1939 South 300 West Suite 110 Salt Lake City
10 TDWServices, Inc. WeldingII PO Box 74101 Tulsa 12 TMG Consulting, Inc. IT Consulting13 9210 Honeycomb Drive Austin 14 Tempest Enterprises Construction15 4681 South 300 West Murray 16 Thennal West Environmental Study17 126 North 640 West North Salt Lake 18 United Compucred Collections Collections19 PO Box 111100 Cincinnati OH20 Weatherbank Inc Forecasting21 5 Triad Center Ste315 Salt Lake City 22 VYhitaker Construction Company Inc Construction23 PO Box 430 Brigham City 24 VVhile Glove Building Maintenance Inc Maintenance25 2567 Kentucky Avenue Salt Lake City 26 Wirthlin Worldwide Advertising27 1363 Beverly Road McLean
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2003
401 195 827.
401 700.
107 005.
107 58,439.
107 455 941.
107 540 801.
401 102 001.
401 52,511.67
401 043.
107 219 337.40
401 151 471.
401 106,500.
592 904.20
FERC FORM NO.2 (ED. 12-87)Page 357b Next Page is 500
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) (1g An Original
(2) D A ResubmisslOn
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.
QUESTAR GAS COMPANY
I Distribution Com ressor Stations
Salt Lake County
Lark Station
10 Sanpete CountyII Indianola
15 Total Distribution
FERC FORM NO.2 (12-96)
Line
No.
Dec. 31 , 2003
Name of Station and Location
Number
Employees
Plant Cost
(a)(c)(b)
Utah
Weber County
1. W. Allen 178 330
012 357
769 228
959 915
Production and Gatherin
Ace Compressor Plant
Birch Creek #1
Birch Creek #2
Total Production and Gathering
Total
304
288 443
943
357 690
317 605
* Records not available
A - Fuel or power (d) and Gas for Compressor Fuel (f) is supplied by producers
where it is used upstream of delivery point.
B - Compressor was only run for testing purposes.
Page 508
Name of Respondent This Report Is:Date of Report Year of Report
(1) (XI An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) D A Resubmission Dec. 31 2003
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 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)Operation Data
Total No of
Compressor Comprs.Date
Fuel or Power Other Gas for Compressor Hours of Operated Line
Fuel Dth Operation at Time Station No.
During of Station Peak
Year Peak
(d)(e)(t)
(g)
(h)(i)
115 605
320 137
133 881 721 050 152 11/24/03
134 316 463 137 154
134 316 57,463 137 154
FERC FORM NO.2 (12-96)Page 509 Next Page is 512
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) nA Resubmission Dec. 31 , 2003
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 arrangement 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 332 000
February 301 842
March 278
April 132 100
May 250 280
June 881 226
July 980 510
August 050 323
September 738 303
October 851,415
November 281 699
December 193 480
TOTAL (Enter Total of Lines 15 Thru 26)079,456.
Gas Withdrawn from Storage
January 891 000
February 916 276
March 006
April 1I5 419
May 683 953
June 691 482
July 174 364
August 709
September 982
October 547 941
November 029 201
December 205 532
TOTAL (Enter Total of Lines 29 Thru 40)339 865.
FERC FORM NO.2 (12-96)Page 512
Name of Respondent This Report is:
(l) !29 An Original
(2) A Resubmission
GAS STORAGE PROJECTS (Continued)
QUEST AR GAS COMPANY
Line
No.
Item
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 of Injection - 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) TransfelTed to Tanks
c) Withdrawn from Tanks
d) "Boil Off" Vaporization Loss
e) Converted to Mcfat Tailgate of Tenninal
FERC FORM NO.2 (12-96)Page 513
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2003
Total
Amount
7,499 128
7,499 128
Name of Respondent This
mort
Is:Date of Report Year of Report(1) An Original (Mo, Da, Yr)
Dec. 31 , 2003QUESTARGASCOMPANY(2)0 A Resubmission
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 jointly owned.
3. Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been
retired in the books of account, or what disposition of the line and ~s book costs are contemplated.
4. Report the number of miles of pipe to one decimal point
Designation (Identification)Total Miles
Line of Line or Group of Lines of Pipe
No.(a)(b)(c)
PAr,F NOT ADDI rrARI F
FERC FORM NO.2 (12-96)Page 514
Blank Page
(Next page is 518)
Name of Respondent This Report Is:Date of Report Year of Report
OUESTAR GAS COMPANY
(1)- An Original (Mo, Da, Yr)(2) A Resubmission Dec. 31 2003
GAS ACCOUNT - NATURAL GAS
1. The purpose of this page is to account for the quan-pipeline transported or sold through its local distribution
tity 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 (1) 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 se\1 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).
tional 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)
737 051
Gas of Others Received for Gathering (Account 489.
303
Gas of Others Received for Transmission (Account 489.
313 924 586
Gas of Others Received for Distribution (Account 489.
301
Gas of Others Received for Contract Storage (Account 489.
307
Exchanged Gas Received from Others (Account 806)
328
Gas Received as Imbalances (Account 806)
328
Receipts of Respondent's Gas Transported by Others (Account 858)332 115 511 422
Other Gas Withdrawn from Storage (Explain) See Page 512
339 865
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for
Other Receipts (Specify) Company Owned Production
706 000
Total Receipts (Total oflines 3 thru 14)
266 218 924
GAS DELIVERED
Gas Sales (Accounts 480-484)
878 331
Deliveries of Gas Gathered for Others (Account 489.1) 303
Deliveries of Transported for Others (Account 489.
313 340,717
Deliveries of Gas Distributed for Others (Account 489.
301
Deliveries of Contract Storage Gas (Account 489.
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)
332 113 894 262
Other Gas Delivered to Storage (Explain) See Page 512
079 456
Gas Used for Compressor Station Fuel
509 137
Other Deliveries (Specify)
Total Deliveries (Total oflines 17 thru 27)
263 224 903
GAS UNACCOUNTED FOR
Production System Losses
Gathering System Losses
Transmission System Losses
Distribution System Losses
994 021
Storage System Losses
Other Losses (Specify)
Total Unaccounted For (Total oflines 30 thru 35)
994 021
Total Deliveries & Unaccounted For (Total of lines 28 thru 36)
266 218 924
FERC FORM NO.2 (12-96)Page 520
Blank Page
(Next page is 522)
Name of Respondent This Report is:Date of Report Year of Report
QUESTAR GAS COMPANY
(1) .x.. An Original (Mo, Da, Yr)Dee 31 2003I (2) A Resubmission
System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated by the
respondent since the date of the maps furnished with a previous years annual report. If, however, maps are not furnished for this reason, reference
should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
(j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show: a legend giving all symbols and abbreviations
used: designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the maps to a
size not larger then this report. Bind the maps to the report.
System Map Next Page
IFERC FORM NO.2 (REV. 12-96) Page 522
MAP CANNOT BE
SCANNED SEE
REPORT
Name of Respondent This Report Is:Date of Report Year Ending
An Original
(Mo, Da, Yr)
Dec. 31,2003
QUESTAR GAS COMPANY
A Resubmission
FOOTNOTE REFERENCE
Page Une or Item Column Footnote
No.No.No.No.
lal Ibl leI (dl
PAGE NOT APF ICABL E
FERC FORM NO.2 (12-96)Page 551
Name of Respondent This Report Is:Date of Report Year Ending
An Original-
(Mo, Da, Yr)
Dec. 31,2003
QUESTAR GAS COMPANY A Resubmission
FOOTNOTE TEXT
Footnote Foolr1ote 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
utilityplant(summary).........
....................................,.... '.."
... 200-201
Advance to associated companies
......... "..'..'...'..............'. .................
222
Associated companies
advancesfrom ............................
.................... .......................
256advancesto..................
........,............ ...................
222-223
controloverrespondent............... ..................................................102
corporationscontrolledbyrespondent...... .... .......... ........ ...
.................... ....... ..
103
investment in........................................... ................................222-223
service contracts charges .....................................................................357
Attestation...........................................'"
............................................
BalanceSheet comparative................................................................. 110-113
Bonds .......................................................................................256-257
CapitalStock ..............................
...................................................
250-251discount...................................................................................254
expense...........................
...............'.....'......,............ .........
254
premiums .................................................................. .........252
reacquired.................................................................................251
subscribed.................................................................................252
Cashflows statementof ........................................................................120-121
Changes-important during the year
..... .........................................................
108
Compressor Stations ..................
."........................................................
508-509
Construction
overhead procedures, general description of ......................................................218
work in progress-other utility departments
...................................................
20Q..,201
Contracts, service charges ...........................................................................357
Control corporationscontrolledbyrespondent............................................................103
over respondent ........................................................."
" .........
102
security holders and voting powers
........... .............................. .........
107
CPA Certification, this report form
.............,.... ...............................................
Current and accrued
liabilities miscellaneous ......................................................................268
Deferred
credits other........................................... ........................... ....269
debits miscellaneous ...................................
.....................................
233
income taxes, accumulated..............................
.. ................................
234-235
income taxes, accumulated-other property .................................................... 274-275
incometaxes accumulated-other ...........................................................276-277
regulatory expenses .....................................................................350-351
Definitions,thisreportfonn............................................................................
Depletion
amortization and depreciation of gas plant .................................................... 336-338
and amortization of producing natural gas land and land rights. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 336-338
Depreciationgasplant............................... ...................,.......... 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
Extraordinarypropertylosses.........
........ ................. ......... ........
230
Filing Requirements, this report form
.............................. ."
......... i-iiiFootnoteData.......
........ .......
.................,. 551-552
Gas account-natural
......... ..................................... ........
520
Gas
exchanged, natural
.............................................
received
....................... ........ ..........
storedunderground....
..............
used in utility operations, credit
....... ...................
ptantinservice
........................ .............. .....................
204-209
Gatheringrevenues.........................................
..... .................
.. 302-303
General description of construction overhead procedures
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
218
Generalinformation
............................... ....,.. ........................
101
Income
............ ........
328
....... ........
328
.............
220
........
331
deductions-details
.................................... .,.,."...,.....,...
statementof,foryear .....................................
.........
Installments received on capital stock... .............................................
Interest
256-259 , 340
114-116
....
252
on debt to associated companies
............................
on long-term from investment, advances, etc.
. . . . . . . . . . . .
Instructions for filing the FERC Form No.
Investmentin associated companies
............................................ ......
other.................
................................ .......
subsidiary companies
................... ............ ......... .......,.
securities disposed of during year
............................ .....................
temporary cash
.......................................... ......................
Law, excerpts applicable to this report form
............. '.".'..'.'.."...... ...'.....'
Ust of Schedules, this report form
legal proceedings during year ."
'.'.'.'......."
long-term debt.......................................... .....,.
assumed during year........
........... ...................................
retained during year
................................... .........
Management and engineering contracts
...................................
Map,system..........................
....... '.".."...'.'......"
Miscellaneousgeneralexpense ....................
....................... ..'.."
Notes
...............................
340
....,......... 256-257
............................ ...........,.......
iii
.............................. ...'.. ..........
222-223
222-223
224-225
222-223
222-223
.. iv
. 2-
.. .. .. .... . .......
. 108
256-257
....
255
.........
255
........
357
.......
522
.......
335
........ '."..' -................
Payable, advances from associated companies
. . . . . . . . . . . . . . . . . .
. . . . . 256-257
to balance sheet........................
........... ....... .........
122
to financial statement
....................................... ............................
122
to statement of income for the year .............................................................122
Operating
expenses-gas......
..............
revenues-gas ...............................
. . . . .. ............"'."" .
317-325
300-301
...,.. . . . . . . . .. . . . . .
Other
donations received from stockholders. . . . . . . . . . . . . . . . . . . . . . . . .
gains on resale or cancellation of reacquired capital stock. . .
. . . . . .
miscellaneouspaid-incapital..
...................................
othersuppliesexpense ....................
.............. .........
paid-incapital
...........................
reduction in par or stated value of capital stock. . . . . . . . .
. . . . . . . . . . . . . .
regulatory assets..
........................................
regulatory liabilities
. . . . . . . ....,............ ..........
253
.........................
253
...
253
...
334
...
253
...
253
232
........
278
.. . .. . .................. . . .. . ..,....... ...........................
FERC FORM NO.2 (12-9'6)INDEX 2
INDEX (Continued)
Peak deliveries, transmission system
, ..................................................................
518
Peaking facilities, auxiliary ...........................................................................519
Plant-gas
construction work in progress ..................................................................216
held for future use ...........................................................................214
leased from others .................................................................................212leasedtoothers.............................................................................213
Plant -Utilityaccumulatedprovisions(summary)..........................................................200-201
leasedtoothers incomefrom..................................................................213
Premium on capital stock ............
................................................................
252
Prepaidtaxed ..................................................
...............................
262-263
Prepayments .....................................................................................230
Professionalservices chargesfor .....................................................................357
Propertylosses,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
Regulatory commission expenses-deferred ...... ...... ...... ...... .... ....
..... ....... ......... ...... ..
232Retained earnings
appropriated
...........................................................................
statement of ......................................................'.'.'.."
..."...'."
unappropriated .........................................................'..."
'..".'...
Revenues
from storing gas of others .................................................................306-307
from transportation of gas through gathering facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 302-303
from transportation of gas through transmission facilities
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
304-305
gasoperating ..............................................................................300
Salaries and wages, distribution of .................................................................354-355Sales........................................................................................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
lossandgainonreacquireddebt ...............................................................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