2004Annual report.pdf

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REPORT QF MAJOR
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ANNUAL
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NATURA
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COMMIS"S,,!ON
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This report "in8.ndatory~er the Nat~niJ Gas Act, Sections"l O(~)and 16 and l8CFR
, '
160.1. Failure to repOrt may" reSult in criminal fines, civil penalties !!ond "othersanctiorui ,
as providt;d"by law; The FedeJ;al"Ener'gy Regulatory Commission dQe5 liot"consider
, , this report" to be €If a Confidential nature.
Yea.:r of Repoi::tof"Respondent,( Company)
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qUE~':('AR -GA.? COM1?~ "
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3;~OBA$T F:r:RS~SO~,,
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, $AAT LA1tE"" CI~~", UTlLQ:.. "8414"5";0360",,
b~c~":31, 2004
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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 3previous calendar years.
1/1.What and Where to Submit
(a)Submit the electronic medium in accordance with the procedures specified in 18 CFR 9 ~85.2011 and anoriginal and four (4) copies of this fonn to:
Office of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your flIes.
(b)Submit immediately upon publication. four (4) copies of the latest annual report to stockholders and any annualfinancial or statistical report regularly prepared and distributed to bondholders, security analysts. or industryassociations. (Do not include monthly and quarterly reports. Indicate by checking the appropriate box on page3, 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 Of other political subdivision of the United
States (See 18 CFR 158.10-158.12 for specific qualifications.
Schedules
Reference
Pages
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 Governments and other authorized users may obtain additional blank copies to meet
their requirement free of charge from:
Public Reference and Files Maintenance BranchWashington, 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 infoonation 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 "NA,
" "
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 enclosing the figures in parentheses ( ).
VII.When making revisions, resubmit the electronic medium and only those pages that have been changed from the original
submission. Submit the same number of copies as required for filing the fol111. Include with the resubmission the
Identification and Attestation. page 1. Mail dated resubmission~ 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 infonnation,
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 FERCForm 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
Dace 207 would contain a oaQe reference of 204,
FERC FORM NO.2 (12-96)Page
DEFINITIONS
Btu er cubic foot-The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of GOOF If saturated with water vapor
and under a pressure equivalent to that of 30 inches of mercury at 320F, 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 Aut orization-The authorization o! 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 whosebehalf the report is made.
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.C. 717-717w)
Sec.i0(a). Every naturaJ-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 infonnation.
The Commission may require that such reports shall include, among other things, full infonnation 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 Qommission 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 thev 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 by a fine of not exceedinQ $500 for each and every day durina which such offense occurs.
FERC FORM NO.2 (12-96)Page Iv
FERC FORM NO.
ANNUAL REPORT OF MAJOR NATURAL GAS CO~ANffiS
IDENTIFICATION
01 Exact Legal Name of Respondent
Questar Gas Company
03 Previous Name and Date of Change (If name changed during year)
02 Year of Report
Dec. 31 , 2004
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
Jeff Callor
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 IsIncluding Area Code (1) !XI An Original
[phone] (2) D A Resubmission
ATTESTATION
Financial Reports Supervisor
10 Date of Report
(Mo, Da, Yr)
March 29 2005
The undersigned officer certifies that he/she has examined the accompanying report; that to the best ofhislher knowledge, information, and belief,
all statements offact contained in the accompanying report are true and the accompanying report is a correct statement of the business and affairs
of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to and including
December 31 of the year of the report.
01 Name 02 Title
David M. Curtis
03 Signature
Title 18, US.C. 001, makes 1J a crime for any pers 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.
Vice President and Controller
04 Date Signed (Mo, Day, Yr)
March 29, 2005
FERC FORM NO.2 (12-96)Page 1
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 3previous calendar years.
1/1.What and Where to Submit
(a)Submit the electronic medium in accordance with the procedures specified in 18 CFR 9 ~85.2011 and anoriginal and four (4) copies of this fonn to:
Office of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your flIes.
(b)Submit immediately upon publication. four (4) copies of the latest annual report to stockholders and any annualfinancial or statistical report regularly prepared and distributed to bondholders, security analysts. or industryassociations. (Do not include monthly and quarterly reports. Indicate by checking the appropriate box on page3, 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 Of other political subdivision of the United
States (See 18 CFR 158.10-158.12 for specific qualifications.
Schedules
Reference
Pages
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 Governments and other authorized users may obtain additional blank copies to meet
their requirement free of charge from:
Public Reference and Files Maintenance BranchWashington, 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 infoonation 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 "NA,
" "
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 enclosing the figures in parentheses ( ).
VII.When making revisions, resubmit the electronic medium and only those pages that have been changed from the original
submission. Submit the same number of copies as required for filing the fol111. Include with the resubmission the
Identification and Attestation. page 1. Mail dated resubmission~ 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 infonnation,
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 FERCForm 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
Dace 207 would contain a oaQe reference of 204,
FERC FORM NO.2 (12-96)Page
DEFINITIONS
Btu er cubic foot-The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of GOOF If saturated with water vapor
and under a pressure equivalent to that of 30 inches of mercury at 320F, 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 Aut orization-The authorization o! 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 whosebehalf the report is made.
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.C. 717-717w)
Sec.i0(a). Every naturaJ-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 infonnation.
The Commission may require that such reports shall include, among other things, full infonnation 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 Qommission 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 thev 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 by a fine of not exceedinQ $500 for each and every day durina which such offense occurs.
FERC FORM NO.2 (12-96)Page Iv
FERC FORM NO.
ANNUAL REPORT OF MAJOR NATURAL GAS CO~ANffiS
IDENTIFICATION
01 Exact Legal Name of Respondent
Questar Gas Company
03 Previous Name and Date of Change (If name changed during year)
02 Year of Report
Dec. 31 , 2004
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
Jeff Callor
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 IsIncluding Area Code (1) !XI An Original
[phone] (2) D A Resubmission
ATTESTATION
Financial Reports Supervisor
10 Date of Report
(Mo, Da, Yr)
March 29 2005
The undersigned officer certifies that he/she has examined the accompanying report; that to the best ofhislher knowledge, information, and belief,
all statements offact contained in the accompanying report are true and the accompanying report is a correct statement of the business and affairs
of the above named respondent in respect to each and every matter set forth therein during the period from and including January 1 to and including
December 31 of the year of the report.
01 Name 02 Title
David M. Curtis
03 Signature
Title 18, US.C. 001, makes 1J a crime for any pers 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.
Vice President and Controller
04 Date Signed (Mo, Day, Yr)
March 29, 2005
FERC FORM NO.2 (12-96)Page 1
Name of Respondent This ~rt 15:Date of Report Year of Report
Questar Gas
(1) An Original (Mo, Da, Yr)
2004Campa ny (2) Ei A Resubmission 'Dec. 31"
LIst of Schedules (Natural Gas Company)
Enter In column (d) the terms "none,
" "
not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none,
" "
not applicable," or "NA.
Tide of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
Generallnfonnation 101
Control Over Respondent 1-02
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 the Year 114-116
Statement of Accumulated Comprehensive Income and Hedging ActMties '117
Statement of Retained earnings for the Year 118-119
10 .Statements of Cash FlQws 120-121
Notes to financial Statements 122
BAlANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201
Gas Plant In Service 204-209
Gas Property, and Capacity leased from Others 212
Gas Property and Capacity leased to Others 213
Gas Plant Held for Future Use 214
Construction Work In P~ress.Gas 216
General Description of Construction Overhead Procedure 218
Accumulated Provision for Depreciation of Gas UtUity Plant 219
Gas Stored 220
Investments 222-223
Investments n Subskflafy Companies 224-225
Prepayments 230
Extraordinary Property losses 230
Unrecovered Plant and Regulatory Study Costs 230
0Iher Regulato~ Assets 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 Subscnbe~, CapRai Stock LIability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock 252
Other Pald-in Capital 253
Discount on Capital Stock 254
Capital Stock Expense 254
Securities Issued or Assumed and"Securities Refunded or Retired During lIle Year 255
Long-Term Debt"256-257
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 258-259
Unamortized Loss and Gain on Reacquired Debt 26()
FERC FORM NO.2 (12..96)Page 2
Name of Respondent This
wrt Is:Date of Report Year of Report
Questar Gas Company (1) An Original (Mo, Oa, Yr)
, (2) Q A Resubmission Dec. 31 2004
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 respon~es are "none
" "
not applicable," or "NA"
Title of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
Reconciliation of Reported Net'lncome with Taxable Income for Federal Income Taxes 261
Taxes Accrued, Prepaid, and Charged During Year 262-263
Miscellaneous Current and Accrued liabilities 266
Other Deferred Credits 269
Accumulated Defened Income Taxes-other Property 274-275
Accumulated Defened Income T axes.Other 276-277
Other Regulatory LlabUltJes 276
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 306
Gas Operation and MaIntenance Expenses 317-325
Exchange and Imbalance Transactions 328
Gas Used In Utility Operations 331
Transmission and Compresslon'of Gas by Others 332
54.OIher'Gas Supply Expenses 334
5!)MIscellaneous General Expenses-Gas 335
Deptedation. Depletion, and Amortization of Gas Plant 336-336
Paltic:ulars Cooc:emlng Cerialn Income Deduction and Interest Charges Accounts 340
COMMON SECTION
Aegulatofy CommIssion Expenses 350-351
59'OI*ibuUon of Salaries and Wages 354-355
Q1arges for Outside Professional and Other Consultative Services 357
GAS PlANT STATISTICAl DATA
,...
Compressor Stations 506-509
62 .Gas Storage Projects 512-513
Transmission lines 514
Tl1nSmisslon System Peak Deliveries 518
AuxIliary Peaking Facilities 519
Gas Account-Natural Gas 520
System Map 522
Footnote Reference 551
footnote T ex!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 iJ: An Original
QUESTAR GAS COMPANY (2IJ A Resubmission
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and
address of where the general corporate books are kept, and address of office where any other corporate
books of account are kept, if different from that where the general corporate books are kept.
David M. Curtis, Vice Pres & Controller
180 East First South St.
O. Box 45360
Salt Lake City, Utah
84145-0360
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. If not incorporated
state that fact and give the type of organization and the date organized.
State of Utah - May 7, 1935
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
3. If at any time during the year the property of respondent was held by a receiver or trustee, give ( a)
name of receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which
the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
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 fmancial statements an accountant who is
not the principal accountant for your previous years certified fmancial statements?
(1 fJ Yes.. . Enter the date when such independent accountant was initially engaged:
(2)~ No
FERC FORM NO.2 (12-96)Page 101
Name of Respondent
QUEST AR GAS COMPANY
This Report Is: Date of Report
(I)LX An Original (Mo, Da, Yr)
(2)0 A Resubmissio 1
CONTROL OVER RESPONDENT
1. If any corporation, business trust, or similar or- name oftrustee(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 information is available from
name of controlling corporation or organization, manner the SEC 10-K Report Form filing, a specific reference to
in which control was held, and extent of control. If con- the report form (i.e. year and company title) maybe
trol was in a holding company organization, show the cha 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
Year of Report
Dec. 31 2004
Respondent became a wholly-owned subsidiary of Questar Regulated SeIVices Company, a holding company,
as a result of a corporate reorganization that was approved in 1996. Detailed information concerning the reorganization
is disclosed in the 1996 Form 10-k reports filed by respondent and Questar Corporation.
FERC FORM NO.2 (12-96)Page 102
Name of Respondent This
fiYrt Is:
Date of Report Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)
Dec. 31 , 2004(2) DA 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 "0" for direct, an "I" for indirect, or a "J" for joint control.
DEFINITIONS
1. ' See tl)e Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
4. Joint control is that in which neither Interest can effectively control or direct action without the consent of the other, as where the
voting control Is equally divided between two holders", or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each party.
Une Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No.Stock Owned Reference
(a)(b)(c)(d)(e)
PaGe not ADDl; cabl e
FERC FORM NO.2 (12-96)Page 103
Blank Page
(N ext page is 07)
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
(1 (:k An Original
(2:0 A Resubmission
SECURITY HOLDERS AND VOTING POWERS
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
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
1. Give date of the latest closing of
the stock book prior to end of year, and
in a footnote, state the purpose of
such closing:
November 19, 2004
Line
No.
Name (Title) and Address of
Security Holder
(a)
4 TOTAL votes of all voting securities
5 TOTAL number of security holders
6 TOTAL votes of security holders
listed below
Questar Regulated Services Company
FERC FORM NO.2 (12-96)
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 3. Give the datelatest general meeting prior to the end of year and place of suchfor election of directors of the respondent and meeting:number of such votes cast by proxy May 18, 2004Total: 9 189 626By proxy: Salt Lake City, Utah
VOTING SECURITIES
Number of votes as of ( date):
Total
Votes
(b)
189 626
One
Common
Stock
(c)
189 626
One
Preferred
Stock
(d)
Other
(e)
189 626
189 626
189 626
189 626
Page 107
Name of Respondent
QUEST AR GAS CaMP ANY
This Report Is:
(1)(lg An Original
(2) A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
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 information which answers an inquiry is
given elsewhere in the report, make a reference to the sche-
dule in which it appears.
1. Changes in and important additions to ftanchise rights:
Describe the actual consideration given therefor and state
ftom whom the ftanchise 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-
action, and reference to Commission authorization.
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
guarantor for the perfonnance by another of any agree-
ment or obligation, including ordinary commercial paper
maturing on demand or not later than one year after date
of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Give reference to
Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to
charter: Explain the nature and purpose of such changes
or amendments.
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-
sion authorizing lease and give reference to such authoriza-
tion.
5. Important extension or reduction oftransmission 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 ftom purchases, development,
8. State the estimated annual effect and nature of
any important wage scale changes during the year.
9. State briefly the status of any materially impor-
tant legal proceedings pending at the end of the year
and the results of any such proceedings culminated
during the year.
10. Describe briefly any materially important trans-
actions of the respondent not disclosed elsewhere
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-
est.
3. Purchase or sale of an operating unit or system: Give
a brief description of the property, and of the transactions
relating thereto, and reference to Commission authorization,
if any was required. Give date journal entries called for
by the Unifonn System of Accounts were submitted to the Com-
misSIOn.
11. Estimated increase or decrease in annual revenues
due to important rate changes: State effective date and
approximate amount of increase or decrease for each
revenue classification. State the number of customers
affected.
12. If the important changes during the year relating
to the respondent company appearing in the annual report
to stockholders are applicable in every respect and fur-
nish the data required by instructions 1 to 11 above
such notes may be attached to this page.
1. See Page 108a
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. See Page 108b, 108c
10. None
11. See Pages 1O8d, 1O8e, 108f
12. None
FERC FORM NO.2 (12-96)Page 108
Name of Respondent
QUEST AR GAS COrvtP ANY
This Report Is:
(1) (2g An Original
(2) D A Resubmission
IrvtPORTANT CHANGES DURING TIIE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
1. CHANGES AND ADDITIONS TO FRANCIDSE RIGHTS
Franchise rights were obtained by Questar Gas Company in the calendar year of 2004 from the following:
West Bountiful, Utah
Salem, Utah
tenn length of 15 years (initial) with five 3 -year renewal periods
tenn length of 20 years (initial) with two IS-year renewal periods
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
Name of Respondent
QUESTARGAS COMPANY
This Report Is:
(1) An Original
(2) 0 A Resubmission
IMPORT ANT CHANGES DLrn1NG THE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
9. IMPORTANT LEGAL PROCEEDINGS
Rate Regulation and Other Matters
ulation
As a public utility, Questar Gas is subject to the jurisdiction of the PSCU and PSCW. Natural gas sales and transportation services
are made under rate schedules approved by the two regulatory commissions. Questar Gas is authorized to earn a return on equity
of 11.2% in Utah and 11.83% in Wyoming. Both the PSCU and PSCW pennit Questar Gas to recover gas costs through a balancing-
account procedure and to reflect natural gas-price changes on a periodic, generally semi-armual, basis. Questar Gas has also
received pennission from the PSCU and PSCW to reflect in its gas costs specified costs associated with hedging contracts.
At year-end 2002, the PSCU issued an order in Questar Gas s general rate case approving a stipulation that reflected a test year
primarily based on November 2002 rate base, expenses and customers, and changed its accounting for contributions in aid of
construction.
On August 1 2003, the Utah Supreme Court issued an order reversing an August 2000 decision made by the PSCU concerning
certain natural gas-processing costs incurred by Questar Gas. The court ruled that the PSCU did not comply with its statutory
responsibilities and regulatory procedures when approving a stipulation in Questar Gas s 1999 general-rate case. The stipulation
pennitted Questar Gas to collect $5.0 million per year, a portion of the processing costs, through May 2004. The Committee of
Consumer Services, a Utah state agency, appealed the PSCU's decision because the PSCU did not explicitly address whether
the costs were prudent.
As a result of the courfs order, Questar Gas recorded a liability for a potential refund to gas-distribution customers. A total liability
of $29.0 million, including $4.1 million recorded in the flfSt nine months of 2004, reflects revenue received for processing costs and
interest from June 1999 through September 2004.
On August 30, 2004, after hearings held in May 2004, the PSCU ruled that Questar Gas failed to prove prudence in contracting for
gas processing in response to the changes in the heat content of its gas supply. The PSCU rejected the stipulation, denied the request
for rate recovery and ordered the refund of costs previously collected in rates. Since Questar Gas had accrued a liability for the refund
the order did not have a material impact on earnings for the third quarter of 2004. In addition, the order did not have a material impact
on the creditworthiness, cash flow or liquidity of Questar Gas. Questar Gas reduced its rates on September 1, 2004, to eliminate
the collection of gas-processing costs and, on October 1, 2004, began refunding previously collected costs, plus interest, over
a 12-month period as ordered by the PSCu. As of December 31 2004, Questar Gas had a liability of$20.6 million of remaining
refunds to customers.
On September 16, 2004, Questar Gas filed a petition with the PSCU for reconsideration or clarification of the August 30 2004, order.
On October 20, 2004, the PSCU declined to reconsider its order but clarified that its order did not preclude recovery of ongoing and
certain past processing costs. Ongoing processing costs are approximately $6 million per year.
Questar Gas has requested ongoing rate coverage for gas-processing costs in its pass-through filings but is not currently collecting
these costs in rates. The PSCU has conducted several technical conferences to detennine how to resolve issues of managing the
heat content of the gas supply. On January 31 , 2005, Questar Gas filed a rate request with the PSCU to recover $5.7 million per year of
gas-processing costs through its gas-balance account.
Questar Gas has significant relationships with affiliates that have allowed it to lower its costs and improve efficiency. These affiliate
relationships, however, are subject to increased oversight by regulatory commissions for evidence of subsidization and above-market
payments.
Questar Gas is subject to the requirements imposed by the Pipeline Safety Improvement Act of 2002 administered by the DOT. The act
requires Questar to develop an integrity-management plan and assess on a recwring basis the integrity of its high-pressure lines in
high consequence" areas. Questar Gas estimates that it may be required to spend $4 to $5 million per year to comply with the new
requirements. The PSCU has allowed Questar Gas to record incremental-operating costs to comply with this act as a regulatory asset
until the next rate case or three years, whichever is sooner.
FERC FORM NO.2 (12-96)Page 108 b
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
(1) An Original
(2) D A Resubmission
I1\.1PORTANT CHANGES DURING THE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
9. I1\.1PORTANT LEGAL PROCEEDINGS CONTINUED
al Proceedin
Questar Gas is involved in a variety of pending legal disputes. Management believes that the outcome of these cases will not
have a material adverse effect on fmancial position, operating results or liquidity.
Grynb . Questar affiliates are involved in three separate lawsuits filed by Jack Grynberg, an independent producer. The
fIrst case, United States ex rel. Grynb v. uestar Co Civil No 99-1vID-1604, consolidated as In re Natural Gas Ro alties
Tam Liti ation Consolidated Case 1vIDL No. 1293 (D. Wyo.) involves ui tam claims filed by Grynberg under the federal False
Claims Act and is substantially similar to the other cases filed against pipelines and their affiliates that have been consolidated for
discovery and pre-trial discovery motions in Wyomings federal district court. The cases involve allegations of industry-wide
mismeasurement of natural gas quantities on which royalty payments are due the federal government.
The Questar defendants have fInished deposing Grynberg and filed a motion contending that the court has no jurisdiction over the
case because Grynberg caIUlot satisfy the statutory requirements for jurisdiction. In other words, the Questar defendants argue that
Grynberg cannot claim to be the "original source" of the infonnation on which the allegations are based and failed to provide any
infonnation to the government before public disclosures occurred.
A special master has been handling the consolidated cases in order to expedite administrative matters. He held a hearing on the
motions on March 17 2005.
The second case Grynb and L & R E loration Venture v. uestar Pi eline Co.Civil No. 97CV0471 (D. Wyo.) was originally
stayed pending the outcome of issues raised in other cases involving the parties. This case involves some of the same allegations that
were heard in an earlier case between the parties, e., breach of contract, intentional interference with a contract, and has additional
claims of antitrust violations and fraud. In June 2001 the judge entered an order granting the Companys motion filed by Questar
defendants for partial summary judgment dismissing the antitrust claims from the case, but has not ruled on other motions for summary
judgment dealing with ratable take and fraud.
The third case Grvnb v. uestar Pi eline No 99090729CN (Dist. Ct. Utah), is pending in a Utah district court following a remand
from the Utah Supreme Court. The district court judge recently issued an order to show cause why this case should not be dismissed
for failure to prosecute. This case, which was originally filed by Grynberg against Questar Pipeline and other named Questar
defendants in September of 1999, involves claims that Questar entities mismeasured the heat content attributable to Grynberg
working interest in several wells in southwestern Wyoming, committed fraud, and breached fiduciary responsibilities owed him.
The trial court judge granted summary judgment to the Questar defendants and dismissed Grynberg s claims. On appeal, the Utah
Supreme Court substantially upheld the trial court's decision, but ruled that Grynberg was not collaterally estopped from
presenting a contract-tennination issue that had been previously ruled on by a Wyoming federal district court judge in another
case and remanded the case to the trial court to detennine whether any contractual claims remain.
Questar Gas is listed as a "responsible party" at sites involving hazardous wastes.
FERC FORM NO.2 (12-96)Page 108 c
Name of Respondent This Report Is:Date of Report Year of Report(l)~An Original (Mo, Da, Yr)
QUEST AR GAS CaMP (2) A Resubmission Dec. 31 2004
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2004
TEMP.
AVG ADJ Jan. 1, 2003 Oct 1, 2003 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Oct. 01, 2003
GSI 747,229 472,161 $482 373 548 $563 594,687 $81 221,139
GSE
GSS 887 659,900 $4,415,290 $4,989 571 $574 281
637 823 762 $19,764 123 $24 867,166 103 043
554 $209 487 $211,258 $1,771
642,037
NGV 128 925 $833 051 $973 960 $140 909
365 622 105 188 135 048 $29 860
293 $8,894 894
IT2 063 763 279 727 344 976 $65 249
TOTAL UTAH 754 935 125 179,017 $513,989 308 $601,125 560 $87,136 252
TEMP.
AVG ADJ Jan. 1, 2003 Oct 1,2003 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Oct. 01, 2003
GSI 22,210 223 057 $17,371,108 $21 117,014 745 906
GSW 270 190,557 $1,144,802 $1,384,056 $239,254
288 057 215 135 583 709 $368,574
NGV 192 $36 613 $43,981 $7,368
281,824 $45,784 $45,784
72,118 $19 037 $19,037
TOTAL WY 535 060,805 $19 832,479 $24,193 581 $4,361 102
Contract Rates for 1-, IS2, 1-4, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 d
Name of Respondent This Report Is:Date of Report Year of Report
(1) (K An Original (Mo, Da, Yr)
QUEST AR GAS CaMP (2) D A Resubmission Dec. 31, 2004
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2004
TEMP.
AVG ADJ Jan. 1 2004 Jut. 1 2004 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Jull, 2004
GSI 747,229 85,472,161 $598,957,077 $629,128,984 $30,171,907
GSE
GSS 887 659 900 $5,772 154 $6,004,985 $232 831
637 823 762 $29 444,276 $31 474,185 $2,029 909
554 $229,129 $232,031 $2,902
642 037 $7,847,431 414 852 $567,421
NGV 128 925 $923 900 $968 705 $44,805
14,365 622 655 708 $2,611 423 ($44,285)
293 713 $9,713
IT2 063 763 738 706 634 748 ($103 958)
TOTAL UTAH 754 935 125,179 017 $648,578 094 $681,479 626 $32,901,532
TEMP.
AVG ADJ Jan. 1, 2004 July 1, 2004 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue July 1, 2004
GSI 22,210 223 057 $23,198 373 $24,349,522 $1,151,149
GSW 270 190,557 $1,429 262 $1,497,324 $68,062
288 057 $1,596 132 $1,699,014 $102,882
NGV 192 $39 997 $41,855 $1,858
281,824 $51,212 $51,212
72,118 $17,990 $17 990
TOTAL WY 535 060 805 $26 332,966 $27,656 917 323 951
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
(I) (K An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31, 2004
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2004
TEMP.
AVG ADJ July 1, 2004 Oct. 1, 2004 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Oct. 1, 2004
GSI 747,229 85,472 161 $629,128 984 $666 361,689 $37,232,705
GSE
GSS 887 659 900 $6,004,985 292,254 $287 269
637 823 762 $31,474 185 $33 966,697 $2,492,512
554 $232 031 $236 640 609
642,037 $8,414,852 578 268 163,416
NGV 128 925 $968 705 $1,023,648 $54 943
14,365 622 $2,611 423 $2,611 423
19,293 713 $9,713
IT2 17,063 763 $2,634 748 634,748
TOTAL UTAH 754 935 125,179 017 $681,479 626 $722,715 080 $41,235 454
TEMP.
AVG ADJ July 1,2004 Oct. 1, 2004 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Oct. 1, 2004
GSI 22,210 223 057 $24,349,522 $26 729,811 $2,380 289
GSW 270 190,557 497,324 $1,638,053 $140,729
288 057 699 014 911 752 $212 738
NGV 192 $41 855 $45 689 834
281,824 $51 212 $51 212
72,118 $17,990 $17 990
TOTAL WY 535 060 805 '$27,656 917 $30 394 507 $2,737,590
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 f
Blank Page
(Next page is 11 OJ
Name of Respondent This Report is:Date of Report Year of Report
(1) (Jx An Original (Mo, Da, Yr)
IOUESTARGAS COMPANY (2) n A Resubmission Dec. 31 , 2004
COMP ARA TIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Title of Account Ref.Balance at Balance at
Line Page No.Beginning of Year End of Year
No.(a)(b)
UTILITY PLANT
Utility Plant 001-106, 114)200-201 229 633 605 316,987,394
Construction Work in Progress 007)200-201 16.571 976 201 852
TOTAL Utility Plant (Enter Total oflines 2 and 3)1.246 205 581 1.321 189.246
(Less) Accum. Provo for Depr. Amort. Depl. 008, Ill , 115)200-201 (532,746 675 (572 289 879
Net Utility Plant (Enter Total of line 4 less 5)713,458,906 748,899 367
Nuclear Fuel 020.120.4, 120.
(Less) Accum. Provo for Amort. ofNucl. Fuel Assem. 020.
Net Nuclear Fuel (Enter Total of line 7 less 8)
Net Utility Plant (Enter Total of lines 6 and 9)713.458.906 748 899.367
Utility Plant Adjustments (116)122-123
Gas Stored Underground-Noncurrent 017)220
OTHER PROPERTY AND INVESTMENTS
Nonutility Property 021)221
(Less) Accum. Provo for Depr. and Amort. (122)221
Investments in Associated Companies 023)222-223
Investment in Subsidiary Companies (123.224-225
(For Cost of Account 123.1. See Footnote Page 224, line 42)
Noncurrent Portion of Allowances
Other Investments (124)222-223-229
Special Funds (125-128)588,872 778.304
TOTAL Other Property & Investments (Total of lines 14 thru 20 588 872 778,304
CURRENT AND ACCRUED ASSETS
Cash 031)751 772 993,282
Special Deposits 032-134)
Working Funds (135)142.475 138,150
Temporary Cash Investments 036)222-223
Notes Receivable 041)165 465
Customer Accounts Receivable (142)107,134,280 112 204 556
Other Accounts Receivable 043)330,962 1,440,483
(Less) Accum. Provo for Uncollectible Acct.-Credit 044)093 781 904 541
Notes Receivable from Associated Companies 045)
Accounts Receivable from Assoc. Companies (146)280,777 544 338
Fuel Stock 051)
Fuel Stock Expense Undistributed (152)
Residuals (Elec) and Extracted Products (Gas) (153)
Plant Material and Operating Supplies (154)857,804 6,159,422
Merchandise (155)
Other Materials and Supplies 056)816 65,213
Nuclear Materials Held for Sale 057)
Allowances 058.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)(50,377 (58,855
Gas Stored Underground - Current (164.220 23.126 338 339,868
Liquefied Natural Gas Stored and Held for Processing 064.220
Prepayments 065)230 780,012 188.038
Advances for Gas (166-167)229
Interest and Dividends Receivable (171)
Rents Receivable 072)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
TOTAL Current & Accrued Assets (Enter Total oflines 23 thru 141.315,242 166,110.418
FERC FORM NO.2 (12-96)Page 110
Name of Respondent This Report is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)D A Resubmission Dec. 31 , 2004
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Title of Account Ref.Balance at Balance at
No.Page No.Beginmng of Yeat End of Year
(a)(b)(c)(d)
DEFERRED DEBITS
Unamortized Debt Expense (181)923,162 660 696
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.3)15,469 838 591 068
Prelim. Survey and Investigation Charges (Electric) (183)
Prelim. Sur. and Invest. Charges (Gas) (183.1, 183.231
Clearing Accounts (184)(284 252)(162 125)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)233 667
Def. Losses from Disposition of Utility PIt. (187)
Research, Devel. and Demonstration Expend. (188)352-353
Unamortized Loss on Reacquired Debt (189)292 960 251 883
Accumulated Deferred Income Taxes (190)234-235 761 722 519 547
Unrecovered Purchased Gas Costs (191)551 572 219 854
TOTAL Deferred Debits (Enter Total of lines 53 thru 65)715 002 084 589
TOTAL Assets and other Debits (Enter Total of lines 10, 11, 12
, 51 , and 66)890 078 023 960 872 678
FERC FORM NO.2 (12-96)Page 111
Name of Respondent This Report is :Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 , 2004
COMP ARA TIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No.Begmning of Yeat 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-In Capital (208-211)253
Installments Received on Capital Stock (212)252
(Less) Discount on Capital Stock (213)254
(Less) Capital Stock Expense (214)254
Retained Earnings (215, 215., 216)118-119 :r;;m;'~it64:;r6:Qr~1\t:)~;i"\:"
;;~;
i~t~qni~tl;;~~~~~'
Unappropriated Undistributed Subsidiary Earnings (216.118-119
(Less) Reacquired Capital Stock (217)250-251
TOTAL Proprietary Capital (Enter Total of lines 2 thru 13)309 009 136 314 970,333
LONG-TERM DEBT
Bonds (221)256-257 290,000 000 273,000 000
(Less) Reacquired Bonds (222)256-257
Advances from Associated Companies (223)256-257
Other Long-Term Debt (224)256-257
Unamortized Premium on Long-Term Debt (225)258-259
(Less) Unamortized Discount on Long-Term Debt-Dr. (226)258-259
TOTAL Long-Term Debt (Enter Total of lines 16 thru 21)290,000,000 273 000,000
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.
Accumulated Provision for Pensions and Benefits (228.3)
Accumulated Miscellaneous Operating Provisions (228.4)614 116 648 507
Accumulated Provision for Rate Refunds (229)
TOTAL Other Noncurrent Liab. (Enter Total of lines 24 thru 29)614,116 648,507
CURRENTAND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)77,138,391 779,823
Notes Payable to Associated Companies (233)900 000 200 000
Accounts Payable to Associated Companies (234)23,902 665 980,694
Customer Deposits (235)521 011 387 572
Taxes Accrued (236)262-263 859,944 456,555)
Interest Accrued (237)862,728 226,152
Dividends Declared (238)
Matured Long-Term Debt (239)
Matured Interest (240)
Tax Collections Payable (241)950 412 11,408,934
Miscellaneous Current and Accrued Liabilities (242)268 059,212 922 642
Obligations Under Capital Leases-Current (243)
TOTAL Current & Accrued Liab. (Enter Total of lines 32 thru 4.:172 194 363 220 449,262
FERC FORM NO.2 (12-96)Page 112
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. 3 1, 2004
COMP ARA TIVE BALANCE SHEET (LIABILITES AND OTHER CREDITS) (Continued)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No.Beginning of Yeat End of Year
No.(a)(b)(c)(d)
DEFERRED CREDITS
Customer Advances for Construction (252)651 567 634 421
Accumulated Deferred Investment Tax Credits (255)171 859 776,732
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 186,802 951 391
Other Regulatory Liabilities (254)278 556 946 314 771
Unamortized Gain on Reacquired Debt (257)260
Accumulated Deferred Income Taxes (281-283)693 233 130 127 261
TOTAL Deferred Credits (Enter Total of lines 47 thru 52)118 260 408 151 804 576
TOTAL Liabilities & Other Credits (Enter Total of lines 14
, 45, 54 )890 078,023 960 872 678
FERC FORM NO.2 (12-96)Page 113
Name of Respondent This Report is: Date of Report
(1) ua An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2) A Resubmission
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue 5. Give concise explanations concerning unsettled
and Expenses from Utility Plant Leased to Others, in rate proceedings where a contingency exists such
another utility column (i,o) in a similar manner that refunds of a material amount may need to be
to a utility department. Spread the amount(s) over made to the utility's customers or which may result
lines 02 thru 24 as appropriate. Include these amounts in a material refund to the utility with respect to
in columns (c) and (d) totals. power or gas purchases. State for each year
2. Report amounts in account 414, Other Utility affected the gross revenues or costs to which the
Operating Income, in the same manner as accounts 412 contingency relates and the tax effects togetherand 413 above. with an explanation of the major factors which
3. Report data for lines 7, 9 and 10 for Natural Gas affect the rights of the utility to retain such
companies using accounts 404.1, 404., 404.3, 407.revenues or recover amounts paid with respect to
and 407.2. power and gas purchases.
4. Use page 122 for important notes regarding the 6. Give concise explanations concerning
statement of income or any account thereof. significant amounts of any refunds made or
Year of Report
Dec. 31 , 2004
(Ref.TOTAL
Account Page
Line No.Current Year Previous Year
No.(a)(b)
UTILITY OPERATING INCOME
eratin Revenues (400)300-301
eratin Ex enses
erating Ex enses (401)317-325 640 339,990 515 315 167
Maintenance Expenses (402)317-325 662 779 4,424 059
De reciation Expense (403)336-338 885 641 057 573
Amort. & Depl. of Utility Plant (404-405)336-338 522 35,693
Amort. of Utility Plant Acq. Adj. (406)336-338
Amort. of Property Losses, Unrecovered Plant
and Regulato Study Costs (407)
Amort. of Conversion Expenses (407)
Regulatory Debits (407.3)
(Less) Regulatory Credits (407.4)
Taxes Other Than Income Taxes (408.262-263 767,396 743 261
Income Taxes - Federal (409.262-263 (12 196 622)986 342
- Other (409.1)262-263 808 574)(85 181)'
Provision for Deferred Income Taxes (410.234-235 981 449 4,440 030
(Less) Provision for Deferred Income Taxes-Cr. (411.234-235
Investment Tax Credit Adj. - Net (411.4)
(Less) Gains from Dis . of Utility Plant (411.
Losses from Disp. of Utility Plant (411.
(Less) Gains from Dis osition of Allowances (411.8)
Losses from Disposition of Allowances (411.
TOTAL Utility Operating Expenses
(Enter Total oflines 4 thru 18)715 667 581 581 916 944
Net Utility Operating Income (Enter Total of line 2
less 19) (C forward to age 117, line 21)525 263 39,077 659
FERC FORM NO.2 (12-96)Page 114
This Report is: Date of Report
(I) An Origin (Mo, Da, Yr)QUESTAR GAS COMPANY (2) D A Resubmission
STATEMENT OF INCOME FOR THE YEAR Continued
received during the year resulting from settlement 9. Explain in a footnote if the previous year
of any rate proceeding affecting revenues received or figures are different from that reported in prior
costs incurred for power or gas purchases, and a reports.
summary of the adjustments made to balance sheet 10. If the columns are insufficient for reporting
income, and expense accounts. additional utility departments, supply the appropriate
7. If any notes appearing in the report to stock- account titles, line 2 to 23, and report the
holders are applicable to this Statement of Income infonnation in the blank space on page 122 or in a
such notes may be attached at page 122. supplemental statement.
8. Enter on page 122 a concise explanation of only
those changes in accounting methods made during
the year which had an effect on net income, including
the basis of allocations and apportionments from
those used in the preceding year. Also give the
approximate dollar effect of such changes.
Name of Respondent
ELECTRIC UTILITY
Current Year Previous Year
(e)
Year of Report
Dec. 31 , 2004
Current Year
GAS UTILITY
Current Year
640 339,990
662 779
885,641
522
767 396
(12 196 622)
(1,808 574)
981 449
I "
, r
715 667 581
, I 48,525 263
FERC FORM NO.2 (12-96)
OTHER UTILITY
Previous Year revious Yea Line
No.
515,315,167
4,424 059
057,573
693
743 261
986 342
(85 181)
440 030
581 916,944
39,077,659
Page 115
Name of Respondent
QUEST AR GAS CaMP ANY
This Report Is:
(1) (It An Original(2) D A Resubmission
NOTES TO FINANCIAL STATEMENTS (Continued)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Impainnent is indicated if undiscounted cash flows are less than the carrying value of assets. The amount
of the impainnent is measured using a discounted-cash-flow model considering future revenues, operating
costs, a risk -adjusted discount rate and other factors.
Capitalized Interest and Allowance for Funds Used During Construction (AFUDC): The Company
capitalizes the cost of capital during the construction period of plant and equipment using a method required by
regulatory authorities. Capitalized financing costs, called allowance for funds used during construction (AFUDC),
consist of debt and equity portions. The debt portion of AFUDC is recorded as a reduction of interest costs
and the equity portion is recorded in other income. Debt expense was reduced by $134 000 in 2004, $70 000 in
2003 and $212 000 in 2002. No amounts of equity AFUDC were recorded in the three years ended December 31
2004.
Gas Price Hedges: The Company follows the accounting provisions of SF AS 133, as amended
, "
Accounting
for Derivative Instruments and Hedging Activities." All gas-price hedges are recorded at fair value. Changes
in fair value, which result in gains or losses , are reported in the purchased-gas adjustment account. The
Company has a number of contracts that are derivative instruments which are specifically excluded from the
provisions of SF AS 133 because they are nonnal sales and purchase transactions.
Credit Risk: The company s primary market area is located in Utah, southwestern Wyoming and southeastern
Idaho. Exposure to credit risk may be impacted by the concentration of customers in this area due to changes in
economic or other conditions. Customers include individuals and numerous industries that may be affected
differently by changing conditions. Management believes that its credit-review procedures, loss reserves
customer deposits and collection procedures have adequately provided for usual and customary credit-related
losses. Loss reserves are periodically reviewed for adequacy and may be established on a specific case basis.
The Company estimates bad-debt expense as 0.9% of general-service revenues with periodic adjustments. Bad
debt expense amounted to $6.2 million, $3.7 million and $6.1 million for the years ended December 31, 2004, 2003
and 2002, respectively. Uncollected accounts are generally written off five months after gas is delivered and
interest is no longer accrued. The allowance for bad-debt expenses was $2.9 million and $2.1 million at December
2004, and 2003, respectively.
Income Taxes: The company accountS for income tax expense on a separate return basis. Pursuant to the
Internal Revenue Code and associated regulations, the Company s operations are consolidated with those of
Questar and its subsidiaries for income tax reporting purposes. Questar Gas records tax benefits as they are
generated. The Company receives payments from Questar for such tax benefits as they are utilized on the
consolidated return. Deferred income taxes have been provided for temporary differences between the book'
and tax carrying amounts of assets and liabilities. These differences create taxable or tax deductible amounts
for future periods. As required by regulatory commissions, Questar Gas uses the deferral method to account for
investment tax credits.
Recent Accounting Developments: In December 2004, the Financial Accounting Standards Board (F ASB)
issued SF AS 153 "Exchanges of Nonmonetary Assets, an amendment of APBO 29" to address the accounting for
nonmonetary exchanges of productive assets. SF AS 153 amendsAPBO 29
, "
Accounting for Nonmonetary
Exchanges " which established a narrow exception from fair-value measurement for nonmonetary exchanges
of similar productive assets. SF AS 153 eliminates that exception and replaces it with an exception for exchanges
that do not have commercial substance. Under SF AS 153 nonmonetary exchanges are required to be accounted
for at fair value, recognizing any gains or losses, if their fair value is detenninable within reasonable limits and
the transaction has commercial substance. SF AS 153 specifies that a nonmonetary exchange has commercial
substance if future cash flows of the entity are expected to change significantly as a result of the exchange. The
provisions of SF AS 153 apply to nonmonetary asset exchanges in fiscal periods beginning after June 15 2005.
Adoption of SF AS 153 is not expected to have a material impact on Questar Gas s financial position or results of
operations.
FERC FORM NO.2 (12-96)Page 123 a
Name of Respondent
QUEST AR GAS COMP ANY
This Report Is:
(1) ex An Original(2) D A Resubmission
NOTES TO FINANCIAL STATEI\ffiNTS (Continued)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Note 2 - Rate Refund Obligations:
On August 1, 2003 the Utah Supreme Court issued an order reversing an August 2000 decision made by the
PSCU concerning certain natural gas-processing costs incurred by Questar Gas. The court ruled that the
PSCU did not comply with its statutory responsibilities and regulatory procedures when approving a stipulation
in Questar Gas s 1999 general rate case. The stipulation permitted Questar Gas to collect $5.0 million per
year, a portion of the processing costs, through May 2004. The Committee of Consumer Services, a Utah
state agency, appealed the PSCU's decision, arguing that the PSCU had failed to explicitly address whether
the costs were prudent.
As a result of the court's order, Questar Gas recorded a liability for a potential refund to gas-distribution
customers. A total liability of $29.0 million, including $4.1 million recorded in the first nine months of 2004
includes revenue received for processing costs and interest from June 1999 through September 2004.
On August 30, 2004, the PSCU ruled that Questar Gas failed in 1999 to prove that its decision to contract for
gas processing with an affiliate was prudent. The PSCU rejected the stipulation, denied the request for rate
recovery and ordered the refund of gas-processing costs previously collected in rates. Because Questar Gas
had previously accrued a liability for the refund, the order did not have a material impact on 2004 earnings. Questar
Gas reduced its rates on September 1, 2004, to eliminate the collection of gas-processing costs, and on October
began refunding previously collected costs, plus interest, over a l2-month period. As of December 31 2004
Questar gas had a liability of $20.6 million of remaining refunds to customers.
In response to a Questar Gas petition, the PSCU clarified that its order did not preclude recovery of ongoing
and certain past-processing costs. Ongoing processing costs are approximately $6 million per year. Questar
Gas has requested ongoing rate coverage for gas-processing costs in its pass-through filings, but is not
currently collecting these costs in rates. The PSCU has conducted several technical conferences to determine
what actions should be taken to manage the heat content of the gas supply. On January 31 2005, Questar
Gas filed a rate request with the PSCU to recover $5.7 million per year of gas-processing costs through
its gas-balance account.
FERC FORM NO.2 (12-96)Page 123 b
BLANK PAGE
BLANK PAGE
(Next page is 200)
This Report Is:
(1) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Item
Name of Respondent
Line
No.(a)
UTILITY PLANT
In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 thru 7)
Leased to Others
Held for Future Use
Construction Work in Progress
Acquisition Adjustments
TOTAL Utility Plant (Enter Total of lines 8 thru 12)
Accum. Provo for Depr., Amort., & Depl.
Net Utility Plant (Enter Total of line 13 less 14)
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
In Service
Depreciation
Amort. and Depl. of Producing Natural Gas Land and Land Rights
Amort. of Underground Storage Land and Land Rights
Amort. of Other Utility Plant
TOTAL in Service (Enter Total of lines 18 thru 21)
Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Enter Total of lines 24 and 25)
Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Enter Total of lines 28 and 29)
Abandonment of Leases (Natural Gas)
Amort. of Plant Acquisition Adj.
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22, 26, 30, 31 and 32)
FERC FORM NO.(12-96)Page 200
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Total Electric
(b)(c)
299 645,379
692 528
310 337,907
037
201 852
644 450
321 189 246
(572 289 879)
748 899 367
984 188
572 289 879 N/A
Name of Respondent This Report Is:
( I) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Other (Specify) Other (Specify) Other (Specify)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Gas Common
Line
(h)No.
299 645 379
692 528
310 337 907
037
20 I ,852
644,450
321 189 246
(572 289 879)
748 899,367
984 188
572 289 879 N/A N/A N/A N/A
FERC FORM NO.2 (12-96)Page 201 Next Page is 204
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUEST AR GAS COMW ANY (2)A Resubmission Dec. 31 , 2004
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106)
1. Report below the original cost of gas plant in service in colunm ( c). Also to be included in colunm (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 colunm (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.colunm (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)
1. Intangible Plant
301 Organization
302 Franchises and Consents 626
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant 626
2. Production Plant
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights 266 961
325.4 Rights-of-Way 362
325.5 Other Land and Land Rights
326 Gas Well Structures 671 883
327 Field Compressor Station Structures 701
328 Field Meas. and Reg. Sta. Structures 763 405
329 Other Structures 572 940
330 Producing Gas Wells-Well Construction 980 484
331 Producing Gas Wells-Well Equipment 603 882
332 Field Lines 238 526
333 Field Compressor Station Equipment 331 990
334 Field Meas. and Reg. Sta. Equipment 700 274
335 Drilling and Cleaning Equipment
336 Purification Equipment 011 923
337 Other Equipment 174 182
338 Unsuccessful Exploration & Devel. Costs
TOTAL Production and Gathering Plant 342 513
Products Extraction Plant
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refming 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 342 513
Mfd. Gas Prod. Plant (Submit Suppl. Statement)
TOTAL Production Plant 342 513
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, 2004
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
including the reversals of the prior years tenta-ments, etc., and show in colunm (f) only the offset to
tive account distributions of these amounts. Care-the debits or credits distributed in column (f) to
ful observance of the above instructions and the primary account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the nature and use of plant
omissIOns of the reported amount of respondent'included in this account and if substantial in amount
plant actually in service at end of year. submit a supplementary statement showing subaccount
6. Show in colunm (f) reclassifications or trans-classification of such plant confonning to the require-
fers within utility plant accounts. Include also ments of these pages.
in column (f) the additions or reductions ofpri-8. For each amount comprising the reported balance and
mary account classifications arising from distri-changes in Account 102, state the property purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102, include in action. If proposed journal entries have been filed
colunm ( 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.
626 302
303
626
325.
325.
266 961 325.
362 325.4
325.
(22)671 861 326
25,701 327
763 405 328
572 940 329
(210 724)769 759 330
(100,006)503 876 331
238 526 332
331 990 333
700 274 334
335
011 923 336
174 182 337
338
(310 752)031 761
340
341
342
343
344
345
346
347
(310 752)031 761
(310 752)031 761
FERC FORM NO.2 (12-96)Page 205
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 , 2004
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued)
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
3. Natural Gas Storage and Processing Plant
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Measuring and Reg. Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant NONE
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification EqUIpment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Meas. and Reg. Equipment
363.5 Other Equipment
TOTAL Other Storage Plant NONE
Base Load Liquefied Natural Gas 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) X An Original (Mo, Da, Yr)
QUE STAR GAS COMWANY 1(2)A Resubmission Dec. 31 , 2004GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line(d)(e)(f)
(g)
No.
350.
350.
351
352
352.
352.
352.
353
354
355
356
357
NONE
360
361
362
363
363.
363.
363.3
363.
363.
NONE
364.1
364.
364.3
364.4
364.5
364.
364.
364.
, 78
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) IX)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2004
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106)(Continued)
Balance at
Line Account Beginning of Year AdditionsNo.(a)(b)(c)
5. Distribution Rlant
374 Land and Land Rights 652 851 034375Structures and Improvements 635 047 348,524376Mains491951312587,216377Compressor Station Equipment 362 835 641 492378Meas. and Reg. Sta. Equip.General 308 105 007 247379Meas. and Reg. Sta. Equip.City Gate
380 Services 252 281 864 651 359381Meters89947913,876 510382Meter Installations 983 136 528 570383House Regulators 068 729384House Reg. Installations 369 116 024100385Industrial Meas. and Reg. Sta. Equipment
101 386 Other Prop. on Customers' Premises
102 387 Other Equipment 356 113 215 918103388Asset Retire Costs - Dist 115 896
104 TOTAL Distribution Plant 990 984 481 57,920 8941056. General Plant
106 389 Land and Land Rights 539 250 824107390Structures and Improvements 845 647 609108391Office Furniture and Equipment 100 764 798 953109392Transportation Equipment 525 491 185 455110393Stores Equipment 636 970
111 394 Tools, Shop, and Garage Equipment 661 138 359 321112395Laboratory EqUIpment 524 641
113 396 Power Operated Equipment 863 828 193 408114397CommunIcation Equipment 731 860 101 098115398Miscellaneous Equipment 403 676 2,463116Subtotal136833265662131117399Other Tangible Property 663
118 TOTAL General Plant 136 904 928 662 131119TOTAL (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 219 301 548 583 025
FERC FORM NO.2 (12-96)Page 208
Name of Respondent This Report Is:Date of Report Year of Report
(1)IX) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31, 2004
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.
(37,040)663 845 374
(39 385)453 948 639 375
170 034)(43 321)518 325 172 376
004 326 377
(177,538)869 176 682 378
379
(105 232)258 827 991 380
(965)775 024 381
344)509,362 382
068,729 383
771)377,370 384
385 100
386 101
572 031 387 102
115 896 388 103
(1,540 309)047 365,067 104
105
97,240 651 314 389 106
855)847,401 390 107
(16 509 588)251 805 641 934 391 108
955,389)196 595 952 152 392 109
636 970 393 110
(30 729)291 346 281 076 394 III
524,641 395 112
162 674)148 915 711 396 113
416 967 249 925 397 114
406,139 398 115
(19 663 235)19,275,101 161 107 263 116
663 399 117
(19 663 235)275 101 161 178 926 118
119
120
121
122
(21 514 296)275 102 299 645 379 123
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) X An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31, 2004GAS PLANT iN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Line Account Beginning of Year AdditionsNo.(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.Structures and Improvements
364.3 LNG Processing Tenninal EqUIpment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications EqUIpment
364.8 Other Equipment
TOTAL Base Load Liquefied Natural Gas
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) X An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 2004
GAS PLANT IN SERVICE (Accounts 101 , 102, 103 and 106) (Continued) IDAHO
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e) (f)
(g)
No.
350.
350.
351
352
352.
352.
352.
353
354
355
356
357
NONE
360
361
362
363
363.1
363.
363.3
363.4
363.
NONE
364.
364.
364.
364.4
364.5
364.
364.
364.
365.1
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) (XJ An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) A Resubmission Dec. 31 , 2004
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 046 972 086
377 Compressor Station Equipment
378 Meas. and Reg. Sta. Equip.General 533
379 Meas. and Reg. Sta. Equip.City Gate
380 Services 802 562 449
381 Meters 347 570 614
382 Meter Installations 548 410 295
383 House Regulators 37,044
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 866 680 444
104 6. General Plant
105 389 Land and Land Rights
106 390 Structures and Improvements
107 391 Office Furniture and Equipment
108 392 Transportation Equipment
109 393 Stores Equipment
110 394 Tools, Shop, and Garage Equipment
111 395 Laboratory Equipment
112 396 Power Operated Equipment
113 397 Communication Equipment
114 398 Miscellaneous Equipment
115 Subtotal
116 399 Other Tangible Property
117 TOTAL General Plant
118 TOTAL (Accounts 101 and 106)
119 Gas Plant Purchased (See Instr. 8)
120 ' (Less) Gas Plant Sold (See Instr. 8)
121 Experimental Gas Plant Unclassified
122 TOTAL Gas Plant in Service 866 680 444
FERC FORM NO.2 (12-96)Page 208
Name of Respondent This Report Is:Date of Report Year of Report
(1)IX) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2004
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
(13 039)048 019 376
377
533 378
379
(549)804 462 380
351 184 381
558 705 382
044 383
384
385 100
386 101
387 102
(13,588)883 537 103
104
389 105
390 106
391 107
392 108
393 109
394 110
395 111
396 112
397 113
398 114
115
399 116
117
118
119
120
121
(13 588)883 537 122
FERC FORM NO.2 (12-96)Page 209 Next page is 212
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
This ~ort Is:(1) lXJAnOriginal
(2) D 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 lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Name of Respondent
Questar Gas Company
Line
No.
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)(a)(b)(c)
38 '
PAGE NOT APPL ICABLE
Total
Page 212FERC FORM NO.2 (12-96)
Name of Respondent This ~ort Is:Date of Report Year of Report
Ques ta r Gas Campa ny (1) \ An Original (Mo, Da, Yr)
Dec, 31 , 2004(2)0 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), adescription 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).
Name of Lessor Description of Lease Lease Payments forLineCurrent YearNo.(a)(b)(c)(d)
PA~F NnT APPI TrARI J:"
, 16
, 21
Total
FERC FORM NO.2 (12-96)Page 213
This Report Is:
( 1 ) An Original
A Resubmission
GAS PLANT HELD FOR FUTURE USE Account 105
I. 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 $1 ,000 000 or the date that utility use of such property was discontinued
more. Group other items of property held for future use. and the date the original cost was transferred to Account
2. For property having an original cost of$I OOO OOO or 105.
more reviousl used in utili 0 erations, now held for future use
Date Originally
Included in
This Account
Name of Respondent
UESTAR GAS COMPANY
Line
No.
Description and Location
of Property
Natural Gas Lands, Leaseholds, and Gas Rights
Held for Future Utili Use Per Pa es 500-501
Monroe Compressor Plant
46 TOTAL
FERC FORM NO.2 (ED. 12-89)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Date Expected
to be Used in
Utility Service
Balance at
End of
Year
037
5037
Page 214
BLANK PAGE
(Next page is 216)
This Report Is:
( 1) An Original
QUEST AR GAS COMPANY (2) D A Resubmission
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.
Construction Work
in Progress-Gas
(Account 107)
(b)
424 082
585,428
558 524
984 402
276 060
366 398
699 487
Name of Respondent
Line
No.
Description of Project
(a)
Feeder Lines
Main Extensions - New Customers
Mains - Other - Replacements
Measuring and Regulating
Service Lines - New Customers
Projects Under $1 000 000
Computer System Software
43 TOTAL
FERC FORM NO.2 (ED. 12-87)Page 216
Date of Report
(Mo, Da, Yr)
894 380
Year of Report
Dec. 31, 2004
Estimated
Additional
Cost of
Project
(c)
Not available
Not available
Not available
Not available
Not available
Not available
BLANK PAGE
(Next page is 218)
Name of Respondent This Report Is:
(1 ) ex An Original
QUEST AR GAS COtvfP ANY (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 determining 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 adjustment to the com-
ent types of construction, and (f) whether the overhead is putations below in a manner that clearly indicates thedirectly or indirectly assigned. amount of reduction in the gross rate for tax effects.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
A. Construction overhead charged to construction represents the indirect labor and administrative costs
applicable to construction.
B. A work order is used to accumulate overhead costs, these charges are then cleared to open work
orders.
C. Overhead is charged to construction based on a percentage of monthly cost charged to construction projects. This rate will
vary periodically depending upon the amount of overhead accumulated and the construction activity amount.
D. The calculated rate is applied to all types of construction.
E. None
F. Overhead is directly assigned to each work order.
COtvfPUT A TION 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 Formula (Derived from actual book balances and actual cost rates):Title Amount Capitalization
Ratio (percent)
(c)
Line
No.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(a)
Average Short-Term Debt
Short-Term Interest
Long-Term Debt
Preferred Stock
Common Equity
Total Capitalization
Average Construction Work
in Progress Balance
Cost Rate
Percentage
(d)
D 280 083 333
C 315 063 744
595,147 077
47.06%)
00%
52.94%
196 550
s(--) + d(------) (1-
--)
D+P+C W
(1- -) (P(------)+c(----))D+P+C D+P+C
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Flmds - 1.75%
b. Rate for Other Funds -
FERC FORM NO.2 (12-96)
2. Gross Rate for Borrowed Funds 1.75%
3. Rate for Other Funds
Page 218
This Report Is:
(1) An OriginalQUEST AR GAS COMPANY (2) D A Resubmission
ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (Account 108)
I. Explain in a footnote any important adjustments service. If the respondent has a significant 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 II , column functional classifications, make preliminary clos-(c), and that reported for gas plant in service, pages ing entries to tentatively functionalize the book204-209 column (d), excluding retirements of non- cost of the plant retired. In addition, include alldepreciable property. costs included in retirement work in progress at 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 sinkinglant be recorded when such lant is removed from fund or similiar method of de reciation accountin .
Section A. Balances and Changes During the YearTotal Gas Plant In(c+d+e) Service(b) (c)
523 036 588 523 036 588
TOT AL Deprec. Prov. for Year
Enter Total of lines 3 thru 8
10 Net Charges for Plant Retired:
11 Book Cost of Plant Retired
12 Cost of Removal
13 Salvage (Credit)14 TOTAL Net Chrgs. for Plant Ret.
Enter Total oflines 11 thru 13
15 Other Debit or Cr. Items (Describe) 16 17 Balance End of Year (Enter Total
of lines 1 9 14 15 and 16 562484273 562484273
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
LineNo. (a)
Balance Beginning of Year
Depreciation Provisions for Year
Char ed to
(403) Depreciation Expense
(413) Exp. of Gas PIt. Leas. to Others
Transportation Expenses-Clearing
Other Clearing Accounts
Other Accounts (Specify):
1 Acquired
Loss or Gain
Co. in & out
Reclass. & Trans.
Adjustments
FERC FORM NO.2 (12-96)
247 755
552 917
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Gas Plant Held Gas Plant Leased
for Future Use to Others(d) (e)
019 130 019 130
514 295
415,650
978 080)
514 295
415 650
978 080)
19 951 865
800 672
19951 865
800 672
69,403 337 69,403 337
382 038 316
111 042 620
562,484 273
382 038 316
111 042 620
562 484 273
Page 219
Name of Respondent This Report Is:
(1) An Original
QUEST AR GAS CaMP ANY (2) D A Resubmission
GAS STORED (ACCOUNT 117 164.164.2 and 164.
1. If during the year adjustment was made to the stored gas of withdrawals upon "base stock " or restoration of previous
inventory (such as to correct cumulative maccuracies of gas encroachment, including brief particulars of any such account-
measurements), furnish in a footnote an explanation of the mg during the year.
reason for the adjustment, the Mcf and dollar amount of ad- 4. If the company has provided accumulated provision for
justment, and account charged or credited. stored gas which may not eventually be fully recovered from
2. Give in a footnote a concise statement of the facts and any storage project, furnish a statement showing: (a) date of
the accounting perfonned with respect to any encroachment CommissIOn authonzation 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) estimatedof 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 60 F.Line Noncurrent Current LNG LNGNo. Description Account 117 (Account 164.1) Account 164.2 (Account 164.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Total
(a)
Balance at Beginmng
of Year
Gas Delivered to
Storage (contra Account)
Gas Withdrawn from
Storage (contra Account)
Other Debits or
Credits (Net)
(b)(c)(d)(e)(1)
126 338 126 338
993 442 993 442
779 913 779 913
Balance at End of Year 339 867 339 867
Dth 290 630 290 630
Amount Per Dth 3.927
State basis of segregation of inventory between current and noncurrent portions:
927
FERC FORM NO.2 (12-96)Page 220
BLANK PAGE
(Next page is 222)
Name of Respondent
OUESTAR GAS COMPANY
FERC FORM NO.2 (12-96)
Line
No.
This Report Is:
( 1) III An Original(2) D 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 information called for: classes.
(a) Investment in Securities - List and describe each (b) Investment Advances - Report separately
security owned, giving name of issuer, date acquired and for each person or company the amounts of loans or
date of maturity. For bonds, also give principal amount, investment advances that are properly includable
date of issue, maturity, and interest rate. For capital in Account 123. Include advances subject to current
stock (including capital stock of respondent reacquired repayment in Accounts 145 and 146.
under a definite plan for resale pursuant to authorization With respect to each advance, show whether the
bv the Board of Directors. and included in Account 124. advance is a note or onen 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)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Purchases
or Additions
During YearDescription of Investment
(a)
Other Investments - Account 124
(b)(d)
Temporary Cash Inv. - Account 136
Merrill Lynch 02/04 49,998,446
Temporary Cash Inv. - Account 1361
Page 222
Name of Respondent This Report Is: Date of Report
(1) lXf An Original (Mo, Da, Yr)OUEST AR GAS COMPANY (2) t1 A Resubmission Dec. 31. 2004INVESTMENTS (Account 123 124, AND 136) (Continued)List each note giving date of issuance, maturity date 5. Report in column (h) interest and dividendand specifying whether note is a renewal. Designate revenues from investments including such revenuesany advances due from officers, directors, stock- from securities disposed of during the year.holders, or employees. 6. In column (i) report for each investment3. Designate with an asterisk in column (b) any disposed of during the year the gain or losssecurities, 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 different4. If Commission approval was required for any from cost) and the selling price thereof, notadvance made or security acquired, designate such including any dividend or interest adjustmentfact 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. )
( 2:)
Year of Report
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)(f)(h)
49,998,446 922
FERC FORM NO.2 (12-96)Page 223
Name of Respondent This 'flJort Is:Date of Report Year of Report(1) An Original (Mo, Da, Yr)
Questar Gas Campa ny (2)0 A Resubmission Dec, 31 2004
Investments in Subsidiary Companies (Account 123.
1. Report below investments in Account 123,, Investments in Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the information called for below. Sub-total by company and give a total in columns (e), (f), (g) and (h).
(a) Investment in Securities-Ust and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect
to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary eamings since acquisition. The total in column (e) should equal the amount entered for Account 418.
Description of Investment Date Date of Amount of
Line
Acquired Maturity Investment at
No.
Beginning of Year
(a)(b)(c)(d)
8 '
18 ,
TOTAL Cost of Account 123.1 $TOTAL
FERC FORM NO.2 (12-96)Page 224
Name of Respondent This
wort
Is:Date of Report Year of Report(1) An Original (Mo, Da, Yr)2004QuestarGasCampa ny (2)0 A Resubmission Dec. 31
Investments in Subsidiary Companies (Account 123.1) (continued)
4. Designate in a footnote, any securities, notes, or accounts that were pledged, and state the name of pledgee and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case ordocket number.
6. Report in column (~ interest and dividend revenues from investments, including such revenues from securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which
carried in the books of account if different from cost), and the selling price thereof, not including interest adjustments includible in column m.
8. Report on Line 40, column (a) the total cost of Account 123.
Equity in Subsidiary Revenues for Year Amount of Investment Gain or Loss from
Earnings for Year at End of Year InvestmentLine
Disposed No.(e)
(g)
(h)
, 11
i 16
FERC FORM NO.2 (12-96)Page 225
Name of Respondent This Report Is:Date of Report Year of Report (lOX An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)J A Resubmission Dec. 31, 2004
PREP A YMENTS (Account 165)1. Report below the particulars (details) on each 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 ofNo.Year (In Dollars)
(a)(b)Prepaid Insurance 600 686Prepaid Rents
Prepaid Taxes (262-263)
Prepaid Interest
Gas Prepayments (226-227)
Miscellaneous Prepayments:Software Licenses 587 351TOTAL
, 18!t.038 EXTRAORDINARY PROPERTY LOSSES (Account 182.
Description of ExtraordinaIl WRITTEN OFF DURINCLoss (Include in the desc.YEAR
the date of loss, date of Total Losses Balance atLinCommission authorization t(Amount Recognized Account Amount End ofNo.use Acct.182.1 and period 0 of Loss During Year Charged Yearamort. (mo, yr, to mo, yr).
(a)(b)(c)(d)(e)(1)
TOTAL
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.
Description of Unrecovered WRITTEN OFF DURINC
Plant and Regulatory Study YEARCosts (Include in the des cr. Total Costs Balance atof costs, the date of Com-Amount Recognized End ofNo.mission authorization to use of Charges During Year Account Amount YearAccount 182., and period of 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)
This Report Is: Date of Report
(1)5i An Original (Mo, Da, Yr)
(2)n A Resubmission
OTHER REGULATORY ASSETS (Account 182.
1. Report below the details called for concerning 3. Minor items (5% of the Balance at End of Year forother regulatory assets which are created Account 182.3 or amounts less than $250 000
through the ratemaking actions of regulatory agencies whichever is less) may be grouped by classes.(and not includable in other amounts). 4. Report separately any "Deferred Regulatory
2. For regulatory assets being amortized, show period of CommIssion Expenses" that are also reportedamortization in column (at on pages 350-351. Rellulatorv Commission ExDenses.
CREDITS
Name of Respondent
QUESTARGAS COMPANY
Line Description and Purpose ofNo. Other Regulatory Assets
(a)
1 SF AS 109 Deferral
5 SFAS 112
6 To be amortized over 10 years.
10 Deferred production tax
13 SFAS 143
16 Early retirement window costs 2000
17 To be amortized over 5 years.
19 Other Regulatory asset - Pipeline
20 integrity
37 TOTAL
FERC FORM NO.2 (12-96)
Balance at
Beginnmg
of Year
(b)
359 053
103 904
089 774
256,436
660 671
469 838
Debits
(c)
494 509
553 545
167 741
Account
Charged
(d)
282
185
234
253
185
345 718 Various
561 514
Page 232
Year of Report
Dec. 31 , 2004
Amount
Balance at
End of Year
(e)
359 053
(t)
103,904
326 605 257 679
713 166 096 815
634 266 194 147
303 291 042,427
440 284 591 068
Name of Respondent This Report Is:
( 1) 51 An OriginalUEST AR GAS COMPANY 2 0 A Resubmission
MISCELLANEOUS DEFERRED DEBITS Account 1861. 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 be2. For an deferred debit bein amortized show rou ed b classes.
CREDITS
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Lin
No.
Description of Miscellaneous
Deferred Debits
Balance at
eginning of Yea
Debits
Misc. Deferred Debits
Suspense
Account
Charged
Amount
Balance at
End of Year
601 097 Various 597,430 667
Misc. Work in Pro ess
DEFERRED REGULA TORY
COMM. EXPENSES (SEE
PAGES 350-351
43 TOTAL 601 097 597 430 3667
FERC FORM NO.2 (12-96)Page 233
Name of Respondent This Report Is:
(1) rn An Original
QUEST AR GAS CaMP ANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the infonnation called for below concerning 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., etc. and
, 6., etc.
Balance at
Beginning
of Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
(a)
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.(c) (d)
Lin
No.
Account Subdivisions
Account 190
Electric
Gas
Other (Define)
Total (Total of lines 2 thru 4)
Other (Specify)
TOTAL Account 190 (Total of lines 5 thru 6.
Classification of TOTAL
Federal Income Tax
10 State Income Tax
11 Local Income Tax
761 722
761 722
761 722
FERC FORM NO.2 (12-96)Page 234
Name of Respondent This Report Is: Date of Report(1) rn An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 , 2004
ACCUMULATED DEFERRED INCOME TAXES (Account 190) (Continued)
4. If more 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.
Year of Report
CHANGES DURING YEARAmounts Amounts
Debited To Credited To
Account 410.Account 411.(e) (f)
AD mSTMENTSDEBITS CREDITSAccount AccountNo. No.
(g)
Balance at
End of Year
Amount
(k)
254 242 175 519 547
242 175 519 547
242 175 519 547
FERC FORM NO.2 (12-96)Page 235 (Next page is 250)
Line
No.
Name of Respondent This Report Is: Date of Report Year of Report
(1) An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2) A Resubmission
CAPITAL STOCK (Accounts 201 and 204)
1. Report below the particulars (details) called for con- year and company title) may be reported in column (a)
cerning common and preferred stock at end of year provided the fiscal years for both the 10-K report
distinguishing separate series of any general class. Show and this report are compatible.
separate totals for common and preferred stock. If informa 2. Entries in column (b) should represent the number
tion to meet the stock exchange reporting requirement out- of shares authorized by the articles of incorporation
lined in column (a) is available from the SEC 10-K Report as amended to end of year.
Form filing, a specific reference to the report form (i.e.
Dec. 31 , 2004
Line
No.
Class and Series of Stock and
Name of Stock Exchange
Number
of Shares
Authorized
by Charter
(b)
50,000 000
Par
or Stated
Value
Per Share
(c)
Call
Price at
End of Year
(a)
Common - Account 201
(d)
FERC FORM NO.2 (12-96)Page 250
Name of Respondent This Report Is: Date of Report Year of Report
(1) An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2) A Resubmission
CAPITAL STOCK (Accounts 201 and 204) (Continued)
3. Give particulars (details) concerning shares of any 5. State in a footnote if any capital stock which has been
class and senes of stock authorized to be issued by a nominally issued is nominally outstanding at end of year.
regulatory commission which have not yet been issue 6. Give particulars (details) in column (a) of any
4. The identification of each class of preferred stock nominally issued capital stock, reacquired stock, or stock
should show the dividend rate and whether the divide in sinking and other funds which is pledged, stating nameare cumulative or noncumulative. of pledgee and purpose of pledge.
Dec. 31 , 2004
OUTSTANDING PER
BALANCE SHEET
(Total amount outstanding w/o reduc-
tion for amounts held by respondent.)Shares Amount(e) (f)
189 626 22 974 065
HELD BY RESPONDENT
AS REACQUIRED STOCK
(Account 21 7)Shares Cost
(g)
(h)
None
IN SINKING AND
OTHER FUNDSShares Amount(i) (1)
None
FERC FORM NO.2 (12-96)Page 251
Line
No.
This Report Is: Date of Report
(1) An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2) A Resubmission Dec. 31, 2004
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION
PREMIUM ON CAPITAL STOCK, AND INSTALLMENTS RECEIVED ON CAP IT AL STOCK
(Account 207000)
1. Show for each of the above accounts the amou
applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, an
Account 205 , Preferred Stock Subscribed, show the
subscription price and the balance due on each clas
at the end of year.
3 . Describe in a footnote the agreement and trans
actions under which a conversion liability existedLine Name of Account and Description of ItemNo. (a)
1 Premium on Capital Stock - Account 207000
2 Common Stock
Excess of consideration received over par value
1955 - 198 990 shares sold at $15.50 above par
value ($10.00)
1964 - 218 888 shares sold at $26.00 above par
value ($10.00)
1968 - 42 544 shares sold at $20.75 above par
value ($10.00)10 1975 - 1 040 000 shares sold at $26.875 above par11 value ($5.00)12 1978 - 700 000 shares sold at $31.00 above par13 value ($5.00)14 1980 - 900 000 shares sold at $39.25 above par15 value ($5.00)16 1983 - 1 100 000 shares sold at $40.125 above par17 value ($5;00)18 22 257 shares sold to officers under Incentive19 stock option plan20 113 076 shares sold to Dividend Reinvestment21 plan22 No shares, adj. to reflect subsidiary correction23 1984 - 32 893 shares sold to officers under Incentive24 stock option plan25 141 871 shares sold to Dividend Reinvestment26 plan27 Fractional share withdrawl adjustment28 1985 - 1 425 672 shares sold at $15.0356 above par29 value ($2.50)30 Fractional share withdrawl adjustment31 1988 - Exchange of MFS Owned Questar Pipeline Stock32 for Questar owned MFS stock and subsequent33 retirement.34 1989 - 1 250 000 shares sold to Questar Corp.35 Equity investment
46 TOTAL
Name of Respondent Year of Report
under Account 203, Common Stock Liability for
Conversion, or Account 206, Preferred Stock
Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock
designate with an asterisk any amounts repre-
senting the excess of consideration received
over stated values of stocks without par value.
Number of Shares
(b)
198 990
218 888
544
040 000
700 000
900 000
100 000
257
113 076
893
141 871
425 672
936 191)
250 000
1994 - Mtn. Fuel received $20 000 000 in new common equity
from Questar - Equity Infusion 7/94
1999 - Questar Gas Received $40 000 000 in new common equity
from QRS 6/99
2001 - Questar Gas Received $40 000 000 in new common equity
from Questar Regulated Services 12/01
1.250.000
FERC FORM NO.2 (12-96)Page 252
Amount
(c)
084 345
691 088
882 788
950 000
700 000
325 000
137 500
490 392
039 484
(779 808)
511 103
317 170
659)
435 820
(288)
(166 782 935)
875 000
000 000
000 000
40,000,000
121.875.000
Name of Respondent This Report Is:
1)~ An Original
QUEST AR GAS COMPANY (2)n A Resubmission
OTHER P AID- IN CAPITAL (Accounts 208-211 )
1. Report below the balance at the end of the year the capital changes that gave
and the infonnation specified below for the rise to amounts reported under this caption in-
respective other paid-in capital accounts. cluding identification with the class andProvide a subheading for each account and show series of stock to which related.
a total for the account, as well as a total of all (c) Gain or Resale or Cancellation of Reacquir-
accounts for reconciliation with the balance sheet ed Capital Stock (Account 21 O)-Report balancepage 112. Explain changes made in any at beginning of year, credits, debits, andaccount during the year and give the account- balance at end of year with a designation of theing entries effecting such change. nature of each credit and debit identified by
the class and series of stock to which related.
(d) Miscellaneous Paid-In Capital (Account 211)-
Classify amounts included in this account ac-
cording to captions that, together with brief
explanations, disclose the general nature of the
transactions that gave rise to the reported
amounts.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 3 I 2004
(a) Donations Received from Stockholders (Account
208)-State amount and briefly explain
the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital
Stock (Account 209)-State amount and briefly explainLine ItemNo. (a)
1 GAIN ON CANCELLATION OF REAC OCK - ACCO -IllQNONE
16 MISCELLANEOUS PAID-IN CAPITAL - ACCOUNT 21117 NONE
40 TOTAL
FERC FORM NO.2 (12-96)
Amount
(b)
Page 253
Name of Respondent This Report Is: Date of Report Year of Report
(1)51 An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2)0 A Resubmission
DISCOUNT ON CAPITAL STOCK (Account 213)
1. Report the balance at end of year of discount on cap 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-
Dec. 31, 2004
Line
No.
20 I
21 ITOTAL
Class and Series of Stock
(a)
Balance at
End of Year
(b)
NONE
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of year of capital stock e: 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 balanc specify the account charged.
with respect to any class or series of stock, attach a state-
Line
No.
17 TOTAL
FERC FORM NO.2 (12-96)
Class and Series of Stock
(a)
Balance at
End of Year
(b)
NONE
Page 254
This Report Is:
(I)CXJ An Original
(2)0 A Resubmission
SECURITIES ISSUED OR ASSUMED AND
SECURITIES REFUNDED OR RETIRED DURING THE YEAR
Name of Respondent
QUEST AR GAS COMPANY
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 discGants, 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 2004
3. Include in the identification of each class and
series of security, as appropriate, the interest or
dividend rate, nominal date of issuance, maturity date
aggregate principal amount, par value or stated value, and
number of shares. Give also the issuance of redemption
price and name of the principal underwriting firm through
which the security transactions were consummated.
4. Where the accounting for amounts relating to securi-
ties refunded or retired is other than that specified in
General Instruction 17 of the Unifonn 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'
books, furnish details of these amounts relating to refund-
ed securities clearly earmarked.
NOTES
On June 21 , 2004, Questar Gas called $17 million in medium-term notes that carried an interest rate of 8.12%.
A call premium of $0.7 million is being amortized over the remaining life of the original notes in accordance
with regulatory treatment.
COMMON STOCK
No activity during the year of2004 was recorded regarding the common stock.
FERC FORM NO.2 (12-96)Page 255
Name of Respondent This Report Is: '
(IDa An Original
QUEST AR GAS COMPANY (2n A Resubmission
LONG-TERM DEBT (Accounts 221 222 223, and 224)
1. Report by balance sheet Account the particulars 2. For bonds assumed by the respondent, include in
(details) concerning long-tenn debt included in Accounts colunm (a) the name of the issuing company as well as
221 , Bonds, 222, Reacquired Bonds, 223, Advances a description of the bonds.
from Associated Companies, and 224, Other Long-Tenn 3. For advances from Associated Companies, report
Debt. If infonnation to meet the stock exchange re- separately advances on notes and advances on open
porting requirement outlined in colunm (a) is available accounts. Designate demand notes as such. Include
from the SEC 10-K Report Fonn filing, a specific ref- in co1unm (a) names of associated companies from
erence to the report fonn (i.e. year and company title) which advances were received.
may be reported in colunm (a) provided the fiscal years 4. For receivers' certificates, show in co1unm (a)
for both the 1 O-K report and this report are compatible. the name of the court and date of court order under
which such certificates were issued.
Date of Report Year of Report
(Mo, Da, Y r)
Dec. 31, 2004
(a)
Bonds - Account 221
7.48% Notes
7.48% Notes
7 6.88% Notes
9 6.88% Notes
11 6.88% Notes
13 6.88% Notes
15 5.79% Notes
17 5.79% Notes
19 5.31% Notes
38 TOTAL
FERC FORM NO.2 (ED. 12-89)
(b)(c)
Outstanding
(fotal amount
outstanding
without reduction
for amounts held
by respondent)
(d)
Line
No.
Class and Series of ObligatIOn and
Name of Stock Exchange
Nominal
Date
Issue
Date
Maturity
000 000
500 000
000 000
10-10-
000 000
500 000
10-10-000 000
000 00001-01-
03 -03 -000 000
273 000 000
Page 256
Name of Respondent This Report Is: Date of Report
(l:(X An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2j:J A Resubmission
LONG TERM DEBT (Accounts 221 222 223, and 224) (Continued)
5. In a supplemental statement, give explanatory have been nominally issued and are nominally outstanding
particulars (details) for Accounts 223 and 224 of net at end of year, describe such securities in a footnote.
changes during the year. With respect to long-term 8. If interest expense was incurred during the year on anyadvances, show for each company: (a) principal ad- obligations retired or reacquired before end of year, includevanced during year, (b) interest added to principal such interest expense in column (t). Explain in a footnoteamount, and ( c) principal repaid during year. Give any difference between the total of column (t) and the
Commission authorization numbers and dates. total of Account 427 Interest on Long-Term Debt and6. If the respondent has pledged any of its long-term Account 430, Interest on Debt to Associated Companies.debt securities, give particulars (details) in a footnote 9. Give particulars (details) concerning any long-termincluding name of the pledgee and purpose of the pledge debt authorized by a regulatory commission but not yet7. If the respondent has any long-term securities which issued.INTEREST FOR YEAR HELD BY RESPONDENT
Rate
(in %)
(e)
Reacquired
Bonds
(Acct. 222)
(g)
Sinking and
Other Funds
(h)
Amount
(t)
7.48 965 304
651 854
173 452
137 796
137 796
993 252
6.3 780 000
000 004
5.31 717 000
* Account 430 includes
an additional
$654 912
interest on Short-Term
Debt to Associated
Companies
556 458
FERC FORM NO.2 (ED. 12-89)Page 257
Year of Report
Dec. 31 , 2004
Redemp-
tion Price
Per $100
at End of
Year
(i)
1l0.
110.
115.
115.
115.
115.
107.
107.
102.3
Line
No.
Name of Respondent This Report Is: Date of Report
(1)(1l An Original (Mo, Da, Yr)
QUEST AR GAS CO1v1P ANY (2)0 A Resubmission Dec. 31, 2004
UNAMORTIZED DEBT EXPENSE, PREtv1IUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181, 225, 226)1. Report under separate subheadings for Unamortized 3. In column (b) show the principal amount of bonds or
Debt Expense, Unamortized Premium on Long-Term Debt other long-term debt originally issued.
and Unamortized Discount on Long-Term Debt, particulars 4. In column (c) show the expense, premium or discount
(details) of expense, premium or discount applicable to each with respect to the amount of bonds or other long-term
class and series of long-term debt. debt originally issued.
2. Show premium amounts by enclosing the figures in
parentheses.
Line
No.
Principal
Amount of
Debt Issued
Total Expense
Premium or
Discount
Designation of
Long-Term Debt
(a)
Unamortized Debt. Exnense - Account 181
(c)(b)
34% Notes
8.3% Notes
7.48% Notes
1% Notes
1 % Notes
9% Notes
89% Notes
89% Notes
85% Notes
3% Notes
TOTAL Account 181
000 000
000 000
000 000
000 000
000 000
500 000
000 000
000 000
500 000
000 000
825 905
120 000
416 336
392 274
127 500
485 427
500
000
108 750
623 861
FERC FORM NO.2 (ED. 12-88)Page 258
Year of Report
AMORTIZATION
PERIODDate Date To
From
(d)
12-
10-
10-
(e)
12-
10-
10-
Name of Respondent This Report Is: Date of Report
(l/iJc An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2)DAResubmission Dec. 31 2004UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181 225 226) (Cont.)5. Furnish in a footnote particulars (details) regarding the 6. Identify separately undisposed amounts applicable to
treatment of unamortized debt expense, premium or discount issues which were redeemed in prior years.
associated with issues redeemed during the year. Also, give 7. Explain any debits and credits other than amortization
in a footnote the date of the Commissions authorization of debited to Account 428, Amortization of Debt Discounttreatment other than as specified by the Uniform System of and Expense, or credited to Account 429, Amortization ofAccounts. Premium on Debt - Credit.
Year of Report
Balance at
BegInning of Year
Debits During
Year
Credits During
Year
Balance at
End of Year
(f)
(g)
(h)(i)
423 477
297
113 337
245 534
967
280 891
945
520
877
497 472
411 436
696 408
400 689 3
261 4
581 5
228 458 6
719 7
251 563 8
057 9
644 10
441
440 758 12
366 141 13
647 384 14
bbU b~b
788
036
756
076
248
328
888
876
436
715
296
024
YL3 162 L6L 466
FERC FORM NO.2 (ED. 12-86)Page 259
Line
No.
This Report Is:
(1) L1 An Original
QUEST AR GAS CaMP ANY (2) D A Resubmission
UNAMORTIZED LOSS AND GAIN ON REACQUIRED DEBT (Accounts 189, 257)
1. Report under separate subheadings for Unamortized with General Instruction 17 of the Uniform Systems
Loss and Unamortized Gain on Reacquired Debt, particulars of Accounts.
(details) of gain and loss, including maturity date, on reac- 4. Show loss amounts by enclosing the figures in
quisition applicable to each class and series of long-term parentheses.
debt. If gain or loss resulted from a refunding transaction 5. Explain in a footnote any debits and credits
include also the maturity date of the new issue. other than amortization debited to Account 428.
2. In column (c) show the principal amount of bonds or Amortization of Loss on Reacquired Debt, or
other long -term debt reacquired. credited to Account 429. 1, Amortization of Gain on
3. In column (d) show the net gain or net loss realized Reacquired Debt-Credit.
on each debt reacquisition as computed in accordanceDate PrincipalReac- of Debtquired Reacquired(b) (c)
Name of Respondent
Line
No.
Designation of Long -Term
Debt
(a)
UWo"Notes
Due 2022
7.48% Notes
Due 2008
34% Notes
Due 2022
8.39% Notes
Due 2022
11% Notes
Due 2023
12% Notes
Net Gain or
Net Loss
(d)
(56 544)
(216 960)
(220 248)
(88 402)
(130 892)
(18 231)
Total Account 189 (IH ;.n~
FERC FORM NO.1 (ED. 12-86)Page 260
Date of Report
(Mo, Da, Yr)
Balance at
Beginmng
of Year
(e)
050,776
885 920
203 067
647 704
505 493
292 961
Year of Report
Dec. 31, 2004
Balance at
End of Year
(1)
994 232
668 960
982 819
559 302
374 601
671 969
251 883
Name of Respondent This Report is: Date of Report Year of Report
(1) rn An Original (Mo, Da, Yr)UEST AR GAS COMPANY A Resubmission Dec. 31 2.004RECONCllJATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the 2. If the utility is a member of a group that files
year with taxable income used in computing Federal Incom consolidated Federal tax return, reconcile reported
Tax accruals and show computation of such tax accruals. net income with taxable net income as if a separate
Include in the reconciliation, as far as practicable, the return were to be filed, indicating, however, inter-same detail as furnished on Schedule M-I of the tax return company amounts to be eliminated in such a consoli-
for the year. Submit a reconciliation even though there is dated return. State names of group members, taxno taxable income for the year. Indicate clearly the nature assigned to each group member, and basis of alloca-of each reconciling amount. tion, assignment, or sharing of the consolidated
tax amon the rou members.Line
No.
Net Income for the Year a e 116
Reconcilin Items for the Year
Taxable Income Not Re 0I1ed on Books
Contributions in Aid of Construction
Deductions Recorded on Books Not Deducted for Return:10 Federal Income Tax 21,428 637 Bad Debt Ex cnse 485 35511 Deferred Com ensation 264 101 De letion 28 522 Bond Amortization 41 07712 Business Meals & Lobb in 66 356 Vacation Accrual 171 51613 Ca italized Interest 473 547 Research & Dev. Accmal 398 73614 Income Recorded on Books Not Included in Return:15 EIRP Life Insurance Cash Va1ue Increase
DETAILS Amount
9 882 000
23357 847
Deductions on Return Not Char ed A ainst Book Income
Clearin Account Ad' ustment
De reciation
Deve1o cd Software
Pension Plan
Purchased Gas & Su lier Refunds
Revenue Ad'. - Processin Plant
Federal Tax Net Income
Show Computation of Tax:
Taxable Income
Tax Rate
(31 534 543)
35.00%
(11 037 090)
553 966
240
428 636
Deferred Tax
Tax Credits
Adj. of Prior Year
Fed. Income Tax Expense
FERC FORM NO.2 (12-96)Page 261
Name of Respondent
QUESTAR GAS COMPANY
Kind of Tax
FEDERAL TAXES
Income Tax
FICA Tax
Fed Highway & Telecom Taxes
Fuel Tax
Unemployment Tax
TOTAL
UTAH TAXES
Franchise Tax
Property Tax
Sales and Use Tax
Diesel Fuel Tax
Municipal Energy Tax
Unemployment Tax
Business License Fee
Telecom Universal Servo Fund Tx
Public Utilities Reg. Fee
TOTAL
WYOMING TAXES
Property Taxes
Public Utilities Reg. Fee
Sales and Use Tax
Utility Rev. Fran. Tax
Business License Fee
Unemployment Tax
TOTAL
OTHER STATE TAXES
Colorado Income Tax
Colorado Income Tax Will
Colorado Property Tax
Montana Income Tax
Nevada Business License Fee
Idaho Income Tax
Idaho Property Tax
Idaho Public Utilities Reg. Fee
New Mexico Income Tax
TOTAL
TOTAL ACCRUED & PREPD. TAX)
, PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-94)
This Report Is:
(1) r;J An Original
(2) 0 A Resubmission
Date of Report
(Mo, Da, Yr)
DISTRIBUTION OF TAXES CHARGEDGas Other Income408100 & Deductions
409101,409111 (409201 Fed. & 409211 st.)
(12 196 622)
631,859
666
(10 532,097)
823 076)
853,294
987
737 400
816 637
153 817
501
177 668
30,020
600
454,606
602
064
654
448
172
23,054
237,800)
712 438
712,438
160 303
160 303
872,741
Page 262
Year of Report
Dec. 31, 2004
Clearing &
Other Misc.
Accounts
041,866
178
31,859
057
103 960
392 008
529 441
794
771
188
956 202
437
031
1 ,411
41,879
102 041
This Report Is:
(IA An OriginalQUESTAR GAS COMPANY (2jJ A Resubmission
TAXES ACCRUED, PREPAID AND CHARGED DURING YEARTaxes Taxes PaidAccrued Charged DuringBeginning During Year Year
Name of Respondent
Kind of Tax
FEDERAL TAXES
Income Tax
FICA Tax
Fed Highway & Telecom Taxes
Fuel Tax
Unemployment Tax
TOTAL
UTAH TAXES
Franchise Tax
Property Tax
Sales and Use Tax
Diesel Fuel Tax
Municipal Energy Tax
Unemployment Tax
Bus. License Fee
Telecom Universal Servo Fund Tx
Public Utilities Reg. Fee
TOTAL
WYOMING TAXES
Property Taxes
Public Utilities Reg. Fee
Sales and Use Tax
Utility Rev. Fran. Tax
Business License Fee
Unemployment Tax
TOTAL
OTHER STATE TAXES
Colorado Income Tax
Colorado Income Tax W
Colorado Property Tax
Montana Income Tax
Nevada Business License Fee
Idaho Income Tax
Idaho Property Tax
Idaho Public Utilities Reg. Fee
New Mexico Income Tax
TOTAL
TOTAL ACCRUED & PREPD.TAX
PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-89)
370 941
(15 400)
(91 305)
(22 131)
242,105
263 562
514
014
727
372
151)
363
416 401
888
689
345
073
(59)
210 936
000)
(100)
352)
815
861 )
498)
859 944
(11 484 184)
673 725
178
31,859
723
715 699)
(1,662,773)
245 302
529 441
16,794
758
188
737 400
933 142
190 254
501
031
177 668
020
011
496 485
602
064
654
448
172
054
(1,263,018)
Page 263
Date of Report
(Mo, Da, Yr)
412 400
673 725)
950)
(53 197)
(42 779)
(364 251 )
537 , 922
245 936)
(462,134)
211
(63 976)
(32)
747 763)
978 708)
(197 330)
(78 645)
406)
(364 219)
(30 020)
(4,299)
(677 919)
398
064)
(74)
(40)
400)
(21,568)
(2,682)
(172)
(32 602)
053 480)
Year of Report
Dec. 31, 2004
Taxes
Accrued
Ending
700 843)
172)
(112,643)
(20 187)
837 845)
(861 289)
(120)
117 321
938
102 166
369)
188
(629 165)
812
545
970
(109 478)
653
502
000
(100)
098)
(10 753)
095)
(19 046)
456,554)
Name of Respondent This Report Is: Date of Report
(l)~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission
MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES (Account 242)
Year of Report
Dec. 31 , 2004
1. Describe and report the amount of other current
and accrued liabilities at the end of year.
2. Minor items (less than $250 000) may be grouped
under appropriate title.
Line
No.
Item
Balance at
End of Year
(a)(b)
1 Employee Incentive Plan
2 Director s Deferred Compensation Plan
3 Over and Short Cash
4 REACH Program
5 Management Deferred Compensation
Appliance Finance Program - Payables to Contractors
Transportation Imbalances
43 TOTAL
FERC FORM NO.2 (ED. 12-86)
, 2 016 337
306 541
895
592 869
922 642
Page 268
Name of Respondent This Report Is:Date of Repo Year of Report
( 1) (XI An Original (Mo, Da, Yr)UEST AR GAS COMPANY D A Resubmission Dec. 31 , 2004
OTHER DEFERRED CREDITS Account 253
1. Report below the particulars (details) called for
concerning other deferred credits.
2. For any d~ferred credit being amortized, show the
period of amortization.
3. Minor items (less than $250 000) may be grouped
by classes.
Description of Other Balance at DEBITS
Line Deferred Credits Beginmng CONTRA Credits Balance atNo.of Year Account Amount End of Year
Unclaimed Customer Credits 516 Various 774 012 753Retirement Plans 557 444 Various 896 967 865,499 0,474 024)Other Deferred Credits - Retainage 315,406 Various 455 798 413,238 272 8474 SFAS 143 256,436 Various 713 166 553,545 096 815
TOTAL 186 802 072 704 837 293 951 391
FERC FORM NO.2 (12-96)Page 269 (Next page is 274)
Name of Respondent This Report Is: Date of Report
(1) ug An Original (Mo, Da, Yr)
QUEST AR GAS COfyfp ANY (2) D A Resubmission Dec. 31, 2004
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
1. Report the infonnation 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 YEARAmounts Amounts
Debited To Credited To
Account 410.Account 411.(c) (d)
Year of Report
No.
Account Subdivisions Balance at
Beginning
of Year
(a)
Account 282
Electric
Gas
Other (Define)
TOT AL (Enter Total of lines 2 thm 4)
Other (Specify)
483 636 566 953
97,483 636 566 953
TOTAL Account 282 (Enter Total of lines 5 thm 8)483 636 566 953
10 Classification of TOTAL
11 Federal Income Tax12 State Income Tax13 Local Income Tax
970 242
513,394
911 601
655 352
NOTES
FERC FORM NO.2 (12-96)Page 274
Name of Respondent This Report Is: Date of Report Year of Report
(1) rn An Original (Mo, Da, Yr)QUESTARGAS COMPANY (2) AResubmission Dec. 31 , 2004ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
to other income and deductions.
3 . Use separate pages as required.
CHANGES DURING YEARAmounts Amounts
Debited To Credited To
Account 410.Account 411.(e) (1)
Debits
Account
Credited
(g)
ADJUSTMENTS
Credits
Account
Debited
(i)
Balance at Line
End of Year No.
Amount
326 500 234.485 132 182.359 053)116 503 168
326 500 485 132 359 053)116 503 168
326 500 485 132 116 503 168
326 500 421 716
416
(1,233 453)
(125 600)
106 396 606
106 562
NOTES (Continued)
FERC FORM NO.2 (12-96)Page 275
This Report Is:
(1) An Original
QUEST AR GAS COMPANY (2) A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
1. Report the information called for below concerning the 2. For Other, include deferrals relating
respondent's accounting for deferred income taxes relating to other income and deductions.
to amounts recorded in Account 283.
Name of Respondent
Line
No.
Account Subdivisions Balance at
Beginning
of Year
(a)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. :3 L 2004
CHANGES DURING YEARAmounts Amounts
Debited to Credited to
Account 410.Account 411.(c) (d)
Account 283
Electric
Gas
Other (Define)
Total (Total of lines 2 thm 4)
Other (Specify)
209 597
209 597
TOTAL Account 283 (Total of lines 5 thru 6.
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
209 597
414,496
13,414 496
414 496
193 050
547
355 457
059 039
FERC FORM NO.2 (12-96)Page 276
Name of Respondent This Report Is:
(1) (XI An OriginalQUESTAR GAS COMPANY (2) A Resubmission
ACCUMULATED DEFERRED INCO1'v1E TAXES - OTHER (Account 283)
3. Provide in a footnote explanations for pages 4. Add additional rows as necessary to report all data.
276 and 277. Include amounts relating to When rows are added, the additional row numbers shouldinsignificant items listed under Other. follow in sequence, 4., 4., and 6., etc.CHANGES DURING YEAR ADJUSTMENTSAmounts Amounts Debits Credits
Debited to Credited to Account Account
Account 410.Account 411.2 No. Amount No.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Balance at
End of Year
Amount
624 093
624 093
624 093
548 507
075 586
FERC FORM NO.2 (12-96)Page 277
Line
No.
Name of Respondent This Report Is:
1)~ An Original
QUEST AR GAS COMPANY (2) A ResubmisslOn
OTHER REGULATORY LIABILITIES (Account 254)
1. Report below the details called for concerning 3. Minor items (5% of the Balance at End of Year for
other regulatory liabilities which are created Account 254 or amounts less than $250,000, whichever
through the ratemaking actions of regulatory agencies is less) may be grouped by classes.
(and not includable in other amounts).
2. For regulatory liabilities being amortized, show period of
amortization in column
Date of Repo Year of Report
(Mo, Da, Yr)
Dec. 31, 2004
Line Description and Purpose ofNo. Other Regulatory Liabilities
(a)
1 SFAS 109 Tax Deferral
Rate Reduction Phase In
Deferred Gas Costs
42 TOTAL
Balance at
Begmning
of Year
(b)
556,946
DEBITS
Account
Credited
(c)
190
Credits Balance at
End of Year
(f)
314 771
Amount
(d)
322 900
(e)
80,725
480
191
556,946 322 900 80,725 314 771
FERC FORM NO.2 (12-96)Page 278 Next page is 300
BLANK PAGE
(Next page is 300)
This Report is:
(1 ~ An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400)
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 (t) 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
Amount for Year Amount for
Previous Year
Name of Respondent Date of Report
(Mo, Da, Yr)
Line
No.
Title of Account
(a)
GAS SERVICE REVENUES
480 Residential Sales
481 Commercial & Industrial Sales
Small (or Commercial) (See Instruction 6)
Large (or Industrial) (See Instruction 6)
482 Other Sales to Public Authorities
484 Interdepartmental Sales
TOTAL Sales to Ultimate Consumers
483 Sales for Resale10 TOTAL Natural Gas Service Revenues11 Revenues from Manufactured Gas12 TOTAL Gas Service Revenues13 OTHER OPERATING REVENUES
14 485 Intracompany Transfers15 487 Forfeited Discounts
16 488 Misc. Service Revenues
17 489 Rev. from Trans. of Gas of Others
18 490 Sales of Prod. Ext. from Nat. Gas
19 491 Rev. from Nat. Gas Proc. by Others20 492 Incidental Gasoline and Oil Sales21 493 Rent from Gas Property22 494 Interdepartmental Rents
23 495 Other Gas Revenues24 TOTAL Other Operating Revenues25 TOTAL Gas Operating Revenues
26 (Less) 496 Provision for Rate Refunds27 TOTAL Gas Operating Revenues Net of Provision for Refunds
28 Dist. Type Sales by States (Inc!. Main Line Sales to
Residential and Commercial Customers)29 Main Line Industrial Sales (Incl. Main Line Sales to
Pub. Authorities)
30 Sales for Resale
31 Other Sales to Pub. Auth. (Local Dist. Only)32 Interdepartmental Sales
33 TOTAL (Same as Line 10, Columns (b) and (d))
Year of Report
Dec. 31 2004
104 270 498
20,466 976
729 752 043
012 024
736 764 066
736 764 066
934 123
344 795
598 051,483
939 655
600 991 138
600 991 138
072 874
057 798
520 857
286 668
264 282
226 299
27,428 778
764 192 844
764 192 844
729 752 043
012 024
736 764 066
FERC FORM NO.2 (12-96)Page 300
659 372
201 166
478 897
615 352
981 353
067 326
003 466
620 994 604
Name of Respondent This Report Is:
(1 An OriginalQUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) (Continued)
figures, explain any inconsistencies in a footnote, in a footnote,
6. Commercial and Industrial Sales, Account 481, may 7, See page 108-109, Important Changes During Yearbe classified according to the basis of cIassifica- for important new territory added and important rate
tion (Small or Commercial, and Large or Industrial) increases or decreases.
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 Quantity for
Previous Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
A VG. NO. OF NA T. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
144 609
578 714
835 494
777 421
101 797 645
397 977
103 195 621
005 828
872 503
878 331
101 797 645
397 977
103 195 621
FERC FORM NO.2 (12-96)Page 301
NOTES
360
777 320 755 030
777 320 755 030
975
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
BLANK PAGE
Name of Respondent This Report is:
( 1 (J An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) IDAHO
1. Report below natural gas operating revenues for counted for each group of meters added. The average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figuresin total. at the close of each month.
2. Natural gas means either natural gas unmixed or any 4. Report quantities of natural gas sold in Mcf(14.
mixture of natural and manufactured gas. psia at 60 degrees F). If billings are on a thenn basis
3. Report number of customers, columns (t) 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 Md.
rate accounts; except that where separate meter readings 5. If increases of decreases from previous year (columns
are added for billing purposes, one customer should be (c), (e) and (g), are not derived from previously reported
OPERATING REVENUES
Amount for Year Amount for
Previous Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Line
No.
Title of Account
(a)
GAS SERVICE REVENUES
480 Residential Sales
481 Commercial & Industrial Sales
Small (or Commercial) (See Instruction 6)
Large (or Industrial) (See Instruction 6)
482 Other Sales to Public Authorities
484 Interdepartmental Sales
TOTAL Sales to Ultimate Consumers
483 Sales for Resale10 TOTAL Natural Gas Service Revenues11 Revenues from Manufactured Gas12 TOTAL Gas Service Revenues13 OTHER OPERATING REVENUES
14 485 Intracompany Transfers
15 487 Forfeited Discounts
16 488 Misc. Service Revenues
17 489 Rev. from Trans. of Gas of Others
18 490 Sales of Prod. Ext. from Nat. Gas
19 491 Rev. from Nat. Gas Proc. by Others20 492 Incidental Gasoline and Oil Sales
21 493 Rent from Gas Property
22 494 Interdepartmental Rents
23 495 Other Gas Revenues24 TOTAL Other Operating Revenues25 TOTAL Gas Operating Revenues26 (Less) 496 Provision for Rate Refunds27 TOTAL Gas Operating Revenues Net of Provision for Refunds
28 Dist. Type Sales by States (Incl. Main Line Sales to
Residential and Commercial Customers)
29 Main Line Industrial Sales (Incl. Main Line Sales to
Pub. Authorities)
30 Sales for Resale
31 Other Sales to Pub. Auth. (Local Dist. Only)
32 Interdepartmental Sales
33 TOTAL (Same as Line 10, Columns (b) and (d))
(b)(c)
171 567
593
28,413
380 172 10 1 , 154
380 172 101 154
380 172 10 1 154
851 928
686 971
537 899
389 709 ll 0 053
389 709
380 172
380 172
FERC FORM NO.2 (12-96)Page 300
Name of Respondent This Report Is:
(1 An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) (Continued) IDAHO
figures, explain any inconsistencies in a footnote. in a footnote.
6. Commercial and Industrial Sales, Account 481, may 7. See page 108-109, Important Changes During Year
be classified according to the basis of classifica- for important new territory added and important rate
tion (Small or Commercial, and Large or Industrial) increases or decreases.
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
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Quantity for
Previous Year
A VG. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
983
586
236
667
199
189 350
189 350
173 907
173 907
714 666
714 666
NOTES
189 350
189,350
FERC FORM NO.2 (12-96)Page 301
BLANK PAGE
BLANK PAGE
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
Operating Revenues Decathenns Operating Revenues
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)
Name of Respondent
QUEST AR GAS CaMP ANY
Lint
No.
Name of State
(a)
II Interruptible
12 TI
13 II14 15
16 EI17 18 19 IS420 Total Interruptible
23 Total Industrial
26 Residential
27 GSI & GSS
30 Total Residential
33 Total Utah
Utah
Finn
FIE
NGV
GSI
Total Finn
FERC FORM NO.2 (ED. 12-88)
This Report Is: Date of Report(1) rn An Original (Mo, Da, Yr)
(2) A ResubmisslOn
DISTRIBUTION TYPE SALES BY STATES
700 447 351 874 625
Page 302
Year of Report
Dec. 31 , 2004
(d)
581 658 569
581 658 569
581 658 569
Name of Respondent This Report Is: Date of Report
(1) f1Q An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2) A Resubmlssion
DISTRIBlIT10N TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means
either natural gas unmixed, or any mixture of natural and manufac-
tured gas. State in a footnote the components of mixed gas, i.
Residential (Continuec Commercial
Decathenns Operating Revenues
Year of Report
Dec. 31 2004
whether natural and oil refmery gases, natural
and coke oven gas, etc., and specify the approx-
imate percentage of natural gas in the mixture.
Industrial
Decathenns
(e)(f)
(g)
809 930
322
861 198
819 252 861 198
792 456
(155)
862 140
142 374
007 150
139 692
330
159 479
826 402 020 677
034 165 878 253 344 915
034 165 878 253 344 915
034 165 704 655 365 592
FERC FORM NO.2 (ED. 12-88)Page 303
Operating Revenues
(h)
026 022
147 307
036 510
964 620
(1)
174,459
572
221 560
764 509
957 189
965 838
909 668
084 127
084 127
Decathenns
(i)
182 801
651 470
130 563
964 834
694 810
507 462
161 615
146 085
510 034
474 868
474 868
Line
No.
Name of Respondent
QUEST AR GAS COMPANY
This ~ort Is: Date of Report
(1) lJd An Original (Mo, Da, Yr)
(2) D A Resubmission
Y ear of Report
Dec. 3 1 , 2004
DISTRIBUTIONTYFE SALES BY STAlES
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.
Lin(;
No.
Name of State
(a)
wyommg
Finn
NGV
Total Firm
Inten-uptible
Total Inten-uptible
Total Industrial
Residential
GSI
GSW
Total Residential
Total Wyoming
FERC FORM NO.2 (ED. 12-88)
Total Residential, Commercial and Industrial
Operating Revenues Decathenns
(fotal of (d), (f) and (h)) (fotal of (e), (g) and (i))(b) (c)
924 519 733 670
Page 302 a
Residential
Operating Revenues
(d)
958 326
239 660
197 986
197 986
Name of Respondent This Report Is:
(1 ) 51 An Original
QUESTAR GAS COMPANY (2) D AResubmission
DISTRIBlITION 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 urnnixed, 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 nuxed gas, i.imate percentage of natural gas in the mixture.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Residential (Continued Commercial
Decatherms Operating Revenues Decatherms
Industrial
Operating Revenues Decathenns Line
No.
(e)(f)
(g)
(h)(i)
133 661 674
096
312 620
503 684
192 245
055 4
198 300 8
294 353
140 647
338 947 22
30 '
338 947 32
722 667 112 577 087,360
838
722 667 112 577 136 197
133 661 674 823 400
856 328 13 2 251 959 597
2,723 329
159 046
882 375
722 081
188 527
910 608
357 137
960
380 096
882 375 766 936 512 347 959 597
FERCFORM NO.2 (ED. 12-88)Page 303 a
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(1) fj An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Lim
No.
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
Operating Revenues Decathenns Operating Revenues
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)
Name of State
(a)(d)
Colorado
Inteffilptible
Total Inteffilptible
Total Colorado
FERC FORM NO.2 (12-96)Page 302 b
This Report Is: Date of Report
(1) An Original (Mo, Da, Yr)
QUESTARGASCOMPANY (2) A Resubmission Dec. 31 2004
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 mixed gas, i.imate percentage of natural gas in the mixture.Residential (Continuedu Commercial IndustrialDecathenns Operating Revenues Decathenns Operating Revenues Decathenns
Name of Respondent Year of Report
(e)(f)
(g)
(h)(i)
FERC FORM NO.2 (12-96)Page 303 b
Line
No.
Name of Respondent Thi~eport Is Date of Report Year of Report(l) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31, 2004
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
InteITUptible
Total InteITUptible
Idaho
Residential
GSI 1,158 013
Total Residential 158 013
Total Idaho 380 172 189 350 158 013
Total 729 752 043 101 797 645 605 014 568
FERC FORM NO. 2 (12-96)Page 302 c
Name of Respondent TIlls Report Is:(1) rn An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refmety gases, naturaleither 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 m the mixture.
Residential (Continued Commercial IndustrialDecathenns Operating Revenues Decathenns Operating Revenues Decathenns
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
Line
No.
(e)(f)
(g)
(h)(i)
586
586
586
822 401 37
593
593
157 781
157 781
171 567
171 567
983
983
157 781 171 567 983 593
074 321 643 158 900 923 094 317
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: Date of Report Year of Report
(1) (ll An Original (Mo, Da, Yr)
QUEST AR GAS CO~ ANY (2) 0 A Resubmission Dec. 31, 2004RESIDENTIAL AND COMMERCIAL SPACE REA TING CUSTOMERS
A residential space heating customer is a customer whose major fuel for heating is gas.Item Residential Commercial00
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 Decatherms
Per Customer for the Year
Line
No.
Number of Space Heating Customers Added During the Year
718 750 850
89.
1.8 567
468.
043 '
Number of Unfilled Applications for Space Heating at End of Year None
1. Report below the average number of interruptible, off
peak, and firm industrial customers on local distribution
systems of the !espondent, and the Mcf of gas sales to
these customers for the year.
2. Interrruptible customers are those to whom service may
be interrupted under terms of the customer s gas contract
or to whom service is required to be interrupted, regard-
less of contractual arrangements in emergency periodsLine Item
~.
Interruptible Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year (Includes Transporation)
Off Peak Customers
None
INTERRUPTffiLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INDUSTRIAL CUSTOMERS
Average Number of Customers for the Year
Dth of Gas Sales for the Year
Firm Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year
10 TOTAL Industrial Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year (Includes Transporation)
FERC FORM NO.2 (12-96)
by law, ordinance, directive, or other requirement of
government authority. State in a footnote the basis
on which interruptible customers are reported.
3. Offpeak sales are seasonal and other sales which
do not occur during wintertime demands.
4. Report pressure base of gas volumes at 14.73 psi a
at 60 degrees F.
Number/Amount
970
233 805
Page 305
Sales and Transportation To Customers By Rate Schedule
State ofIdaho
Average
No. of Average
Customers Decatherms Rate Value
Domestic & Commercial
' "!...,
180 763 355 329 580d.)
Industrial by Rates
586 892 593
Total 714 189 350 289 380 172
Questar Gas Company December 31 2004
305 d
BLANK PAGE
Name of Respondent This
wort
Is:Date of Report Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)
Dec. 31, 2004(2)D A Resubmission
Revenues from Storing Gas of Others (Account 489.
1, Report revenues and Dth of gas withdrawn from storage by Rate Schedule and in total.
2, Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3, Other revenues in columns (0 and (g) include reservation charges, deliverability charges, injection and withdrawal charges, less revenues reflected in columns (b) through (e).
Revenues for Revenues for Revenues for Revenues for
Transition Transaction GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Rate Schedule
Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
PAGE NOT APPLICABLE
FERC FORM NO.2 (12-96)Page 306
Name of Respondent This ~ort Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
Dec. 31 , 2004Ques ta r Gas Campa ny (2)DA Resubmission
Revenues from Storing Gas of Others (Account 489.
4. Dth of gas withdrawn from storage must not be adjusted for discounting.
5. Where transportation services are bundled with storage services, report only Dth withdrawn from storage.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(f)
(g)
(h)(i)(k)
PAr,F NOT APPI rrllRI I="
FERC FORM NO.2 (12-96)Page 307
This Report is:(1) GI An Original
2) D A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483)
1. Report particulars (details) concerning sales of 5, Designate with an asterisk and footnote any salesnatural gas during the year to other gas utilities and which are other than fln11 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 company's tariff. in computing the demand portion of the customer's bills;
2. Natural gas means either natural gas unmixed, or such quantity ofMcf is 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 theings and totals for each State in addition to a grand customer receIved service or was subject to demand changes.
total for all sales to other gas utilities. 7, Where consolidated bills for more than one point of
4, Enter in column b, point of delivery, the name of delivery are rendered under a FERC rate schedule, indicate
city or town and State, and such other designation the several points of delivery in column (b) and report
necessary to enable identification on maps of the remainder of the columns on a consolidated basis cor-
respondent's pipeline system. responding to the billing" Where, however, consolidatedFERC Revenue
Tariff Rate Dth of Gas Sold forSchedule (Approx. Btu Year
Designation per Cu. Ft.(See Instr. 5)
Name of Respondent
OUESTARGAS COMPANY
Line
No.
Name of Other Gas Utility
(Designate associated
companies with an asterisk)
(a)
Colorado:
Nevada Coneneration Associates #
4 Q.E.T.
Locin Oil
Encana
16 Argali Exploration
18 Tom Brown Inc.
20 Twin Arrow, Inc.
27 Total Montana
28 Utah:
29 Balcron
31 Newfield Production Co.
33 Questar Energy Trading *
37 Total Utah
38 New Mexico:
39 Dugan Production
41 Yates Petroleum
43 Total New Mexico
Total Colorado
Montana:
Croft Petroleum
FERC FORM NO. 2 (ED. 12-88)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2004
Point of Delivery
(City, town or state)
(b)( c)(e)(d)
Horseshoe Canyon
BTU
West Hiawatha
BTU
Dragon Trail
BTU
Dragon Trail
BTU
West Douglas Creek
BTU
Big Horse Draw
BTU
Lower Horse Draw
BTU
Big Horse Draw
BTU
Big Horse Draw
BTU
Big Horse Draw
BTU
625 925 2912433
Kevin Sunburst
BTU
170 695
Natural Buttes
BTU
Castle Peak
ETU
Bug
BTU
Patterson
BTU
(82,486)66 784
Fruitland
BTU
North Carls bad
BTU
085 17389
Page 310
This Report is:
(1) An OriginalOUEST AR GAS COMPANY (2) 0 A ResubmissionSALES FOR RESALE NATURAL GAS (Account 483)bills for more than one point of delivery are not thereof for each delivery point if billing is on a non-
rendered Wlder a FERC rate schedule, the required conjWlctive basis, and show the total for each such customerinfoIDlation (columns) shall be furnished for each if billing is on a conjWlctive 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 byshown in the heading of column (d). deliveries to (i) interstate pipeline companies, (ii) intra-9. For each fmn sale of $25 000 or more for the state pipeline companies and gas utilities for resale Wlder
year at each point of delivery, shown in column (i) FERC rate schedules, and (iii) others, "Field sales" meanspeak day volume of gas, at pressure base indicated in sales made from wells, from points along gathering lines incolumn (d), and in column (h) show the date of such gas field or production areas or from points along trans-
peak delivery, If an estimate is used for any peak: mission lines within fields or production areas, "Trans-
day delivery, state the basis for such estimate, If missIOn sales" means sales made from points along transmis-deliveries are made to one customer at more than one sion lines not within gas fields or production areas,delivery point, show the peale day delivery and date 11. Enter Mcfat 14,73 psia at 60 degrees F,Average Sum of Peak Day Deliverv to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Name of Respondent Date of Report
(Mo, Da, Yr)
Date
(f)Noncoincidental
(i)
(g)
(h)
465.3
308,
3J6.
425.
FERC FORM NO.2 (ED. 12-88)Page 311
Year of Report
Dec. 31 2004
Dth
Coincidental
(j)
Line
No.
Name of Respondent This Report is:(1) ex An OriginalQUESTARGAS COMPANY 1(2)0 AResubrnission
SALES FOR RESALE NA1lJRAL GAS (Account 483) (Continued)
1. Report particulars (details) concerning sales of 5, Designate with an asterisk and footnote any salesnatural gas during the year to other gas utilities and which are other than f1ffi1 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 of Mcf in the respective months actually used
schedule designation contained in the company's tariff. in computing the demand portion of the customer's bills;
2, Natural gas means either natural gas unmixed, or such quantity of Mcf is 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 theings and totals for each State in addition to a grand customer received service or was subject to demand changes.total for all sales to other gas utilities" 7. Where consolidated bills for more than one point of
4, Enter in column b, point of delivery, the name of delivery are rendered under a FERC rate schedule, indicatecity or town and State, and such other designation the several points of delivery in column (b) and report
necessary to enable identification on maps of the remainder of the columns on a consolidated basis cor-respondent's pipeline system, responding to the billing" Where, however, consolidatedFERC Revenue
Tariff Rate Dth of Gas Sold forSchedule (Approx. Btu YearDesignation per Cu. Ft.(See Instr. 5)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Line
No.
Name of Other Gas Utility
(Designate associated
companies with an asterisk)
Point of Delivery
(City, town or state)
(a)(b)(c)(d)(e)
Wyoming:
Anadarko
Texaco Trading
Chevron Texaco
10 Merit Energy
12 Prospective Investment
14 Questar Energy Trading *
38 Amoco
42 Western Gas Resources
44 Total Wyoming
46 Total
Bruff
BTU
Spearhead
BTU
Bruff
BTU
Shute Creek
BTU
PPMU
BTU
Spearhead
BTU
Leucite Hills
BTU
Bruff
BTU
PPMU
BTU
Creston
BTU
Five Mile Gluch
BTU
Tierney
BTU
Wamsutter
BTU
Church Buttes
BTU
Dry Piney
BTU
GrangerBTU
Johnson Ridge
BTU
Shute Creek
BTU
Tierney
BTU
Five Mile Gluch
BTU
Spearhead
BTU
848.282 008 722
1397,977 012.024
** 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 (ED. 12-88) ,Page 310a
Name of Respondent This Report is:
(1) (3l An OriginalQUESTAR GAS COMPANY (2) A Resubmission
SALES FOR RESALE NATIJRAL GAS (Account 483)
bills for more than one pointof delivery are not thereof for each delivery point if billing is on a non-
rendered under a FERC rate schedule, the required conjunctive basiS, and show the total for each such customerinfonnation (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 rum 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" meanspeak day volume of gas, at pressure base indicated in sales made from wells, from points along gathering lines incolumn (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 11. Enter Mcf at 14.73 psia at 60 degrees F,Average Sum of Peak Day Delivery to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Date of Report
(Mo, Da., Yr)
Dth
Date
(f)Noncoincidental
(i)
(g)
(h)
472.
501.6
FERC FORM NO.2 (ED. 12-88)Page 311a
Year of Report
Dec. 31 2004
Coincidental
(j)
Line
No.
Name of Respondent This Report Is: Date of Report Year of Report
(1) (i An Original (Mo, Da, Yr)IOUESTARGASCOtvWANY (2) 0 AResubmission Dec. 31 2004
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Account 489)
1. Report below particulars (details) concerning revenue asterisk, however, if gas transported or compressed is
from transportation or compression (by respondent) of other than natural gas.
natural gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
portation or compression for interstate pipeline companies which revenues were derived, points of receipt andand others. delivery, and names of companies from which gas was
2. Natural gas means either natural gas unmixed, or any received and to which delivered. Also specifY the
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
transaction.
Line
No.
Name of Company and Description of Service Perfonned
(Designate associated companies with an asterisk)
(a)
Distance
Transported
(in miles)
(b)
Nucor Steel
Respondent received exchange gas from Questar10 Pipeline and delivered exchange gas to Nuco!"11 Steel at the following points:12 Received13 Cache County, Utah
45 TOTAL
FERC FORM NO.2 (12-96)
SF Phos hates
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to SF
Phosphates at the following points:
Received
Sweetwater County, Wyo
Delivered
Sweetwater County, Wyo
Delivered
Box Elder County, Utah
J;3jg_Yl~~LQit
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Big West Oil
at the following points:
._--
~g~iy-~c1
Davis County, Utah
Delivered
Davis County, Utah
Kennecott UCD
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Kennecott
UCD at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Bony Refinin & ivfarketin
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Holly Ref111ing
& Marketing at the fonowing points:
Received
Davis County, Utah
Delivered
Davis County, Utah
US Ma esium LLC
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to US
Magnesium LLC at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Page 312
Name of Respondent This Report Is: Date of Report
(1) ex An Original (Mo, Da, Yr)
QUEST AR GAS CO1v1P ANY (2) D A Resubmission Dec. 31 , 2004
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Accmmt 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for thesystem. following regulation sections to be listed in
5. Enter Mcf at 14.73 psia at 60 degrees F. column (a): ~284.102, 284.122, 284.222
6. Minor items (less than 1 000 000 mct) may be grouped. 284.223(a), 284.223(b) and 284.224. Details
for each transportation are reported in separate
annual reports required under Part 284 of the
Commission s regulations. "
Average Revenue
per Dth of Gas
Delivered
(in cents)
(f)
Year of Report
, '
NOTE: For transportation provided under Part
284 of Title 18 of the Code of Federal Regu-
(c)(d)(e)
FERC
T ari:ff Rate
Schedule
Designation
(g)
Line
No.
Dth of Gas
Received
Dth of Gas
Delivered Revenue
FERC FORM NO.2 (12-96)Page 313
Name of Respondent This Report Is: Date of Report Year of Report
(I)(X An Original (Mo, Da, Yr)QUE STAR GAS COIv1PANY (2)0 A Resubmission Dec. 31 2004
REVENUE FROM TRANSPORT A TION OF GAS OF OTHERS - NATURAL GAS (Account 489)
1. Report below particulars (details) concerning revenue asterisk, however, if gas transported or compressed is
from transportation or compression (by respondent) of other than natural gas.
natural gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
portation or compression for interstate pipeline companies which revenues were derived, points of receipt andand others. delivery, and names of companies from which gas was
2. Natural gas means either natural gas unmixed, or any received and to which delivered. Also specify the
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
transaction.
Line
No.
Name of Company and Description of Service Performed
(Designate associated companies with an asterisk)
(a)
Distance
Transported
(in miles)
(b)
BjJL~JJ~~QIgy'
Respondent received exchange gas from Questar10 Pipeline and delivered exchange gas to Hill Air11 Force at the following points:
---_---
R~~_yJy~g,
13 Weber County, Utah
30 Utah minor items less than 1 000 000 Dth
32 Wyoming minor items less than 1 000 000 Dth
36 ** The Company does not publicly disclose individual customer account data. This data is available 37 regulatory personnel under appropriate protective orders.
45 TOTAL
FERC FORM NO.2 (12-96)
Chevron USA
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chevron
USA at the following points:
Received
Davis County Utah
. ,
Delivered
Davis County, Utah
Delivered
Weber County, Utah
Great S L Mineral
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Great SL
Mineral at the following points:
Received
Weber County, Utah
Delivered
\\1 eber County, Utah
~fl~ifi~QIP.
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Pacificorp
at the following points:
__---__
R~~iy~4
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Page 312a
Name of Respondent This Report Is:Date of Report Year of Report
(I) An Original (Mo, Da, Yr)
QUESTARGAS CG:MPANY (2) A Resubmission Dec, 31 2004
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Account 489 ) (Continued)4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-can be identified on map of the respondent's pipe line portation in columns (b) through (g) for the
system.following regulation sections to be listed in5. Enter Mcf at 14.73 psia at 60 degrees F.column (a): ~284.1O2, 284.122, 284.222
6. Minor items (less than 1 000 000 mct) may be grouped.284.223(a), 284.223(b) and 284.224. Details
for each transportation are reported in separateNOTE: For transportation provided under Part annual reports required under Part 284 of the 284 of Title 18 of the Code of Federal Regu-Conumssion s regulations. "
Average Revenue FERCDth of Gas Dth of Gas per Dth of Gas Tariff RateReceivedDeliveredRevenueDeliveredSchedule Line
(in cents)Designation No.(c)(d)(e)(f)
(g)
800,452 278,445 355 344 0.19
FERC FORM NO.2 (12-96)Page 313a
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) 51 An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 2004
GAS OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Amount for Amount for
Line Account Current Year Previous Year
No.
(a)
1. PRODUCTION EXPENSES
A. Manufactured Gas Production
Manufactured Gas Production (Submit Supplemental Statement)
B. Natural Gas Production
B 1. Natural Gas Production and Gathering
Operation
7 7 750 Operation Supervision and Engineering
751 Production Maps and Records
752 Gas Wells Expenses
753 Field Lines Expenses
754 Field Compressor Station Expenses
755 Field Compressor Station Fuel and Power
756 Field Measuring and Regulating Station Expenses
757 Purification Expenses
758 Gas Well Royalties 833,438 32,703 620
759 Other Expenses 034 384 105,559
760 Rents
TOTAL Operation (Enter Total of lines 7 thru 17)867 821 809 179
Maintenance
761 Maintenance Supervision and Engineering
762 Maintenance of Structures and Improvements
763 Maintenance of Producing Gas Wells
764 Maintenance of Field Lines
765 Maintenance ofField Compressor Station Equipment
766 Maintenance ofField Meas. and Reg. Sta. Equipment
767 Maintenance of Purification Equipment
768 Maintenance of Drilling and Cleaning Equipment
769 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total oflines 20 thru 28)
TOTAL Natural Gas Production & Gathering (Total oflines 18 & 29)867 821 809 179
B2. Products Extraction
Operation
770 Operation Supervision and Engineering
771 Operation Labor
772 Gas Shrinkage
773 Fuel
774 Power
775 Materials
776 Operation Supplies and Expenses
777 Gas Processed by Others
778 Royalties on Products Extracted
779 Marketing Expenses
780 Products Purchased for Resale
781 Variation in Products Inventory
(Less) 782 Extracted Products Used by the Utility - Credit
783 Rents
TOTAL Operation (Enter Total oflines 33 thru 46)
FERC FORM NO.2 (12-96)Page 320
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubrmssion Dec. 31 2004GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount forLineAccountCurrent Year Previous YearNo.(a)
B2. Products Extraction (Continued)
Maintenance
784 Maintenance Supervision and Engineering
785 Maintenance of Structures and Improvements
786 Maintenance of Extraction and Refming Equipment
787 Maintenance of Pipe Lines
788 Maintenance of Extracted Products Storage Equipment
789 Maintenance of Compressor Equipment
790 Maintenance of Gas Measuring and Reg. Equipment
791 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 49 thru 56)
TOTAL Products Extraction (Enter Total oflines 47 and 57)
C. Exploration and Development
Operation
795 Delay Rentals
796 Nonproductive Well Drilling
797 Abandoned Leases
798 Other Exploration
TOTAL Exploration & Development (Enter Total oflines 61 thru 64)
D. Other Gas Supply Expenses
Operation
800 Natural Gas Well Head Purchases 227 944 115 745800.1 Natural Gas Well Head Purchases, Intracompany Transfers
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Purchases
803 Natural Gas Transmission Line Purchases 319 269 505 163 704 151804Natural Gas City Gate Purchases 440 944 393 568804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
(Less) 805.1 Purchased Gas Cost Adjustments (34 612 606 (14)84 225)
TOTAL Purchased Gas (Enter Total of lines 67 to 75)301 325 787 165 929 239806Exchange Gas
Purchased Gas Expenses
807.1 Well Expenses - Purchased Gas
807.2 Operation of Purchased Gas Measuring Stations
807.3 Maintenance of Purchased Gas Measuring Stations
807.4 Purchased Gas Calculations Expenses
807.5 Other Purchased Gas Expenses
TOTAL Purchased Gas Expenses (Enter Total oflines 80 thru 84)
808.1 Gas Withdrawn from Storage - Debit 779 913 773 704
(Less) 808.2 Gas Delivered to Storage - Credit (78 993,442)(50 157 768)809.1 Withdrawals of Liquefied Natural Gas for Processing -Debit
(Less) 809.2 Deliveries of Natural Gas for ProcessiIu?; - Credit
Gas Used in UtilitY Operations - Credit
810 Gas Used for Compressor Station Fuel- Credit (133 819)(179 327~811 Gas Used for Products Extraction - Credit
812 Gas Used for Other Utility Operations - Credit (1,116 209 (873 2111TOTAL Gas Used in Utility Operations - Credit (Lines 91 thru 93)(1,250 0281 (1,052 538813Other Gas Supply ExPenses 140 798 242 126 535 863TOTAL Other Gas Supply ExP (Lines 77, 78, 85, 86 thru 89, 94, 95)419 660 472 291 028 500TOTAL Production Expenses (Total oflines 3, 30, 58, 65 and 96)470 528 293 334 837 679
FERC FORM NO.2 (12-96)Page 321
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31 , 2004
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
2. NATURAL GAS STORAGE, TERMINALING AND
PROCESSING EXPENSES
A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering
102 815 Maps and Records
103 816 Wells Expenses
104 817 Lines Expense
105 818 Compressor Station Expenses
106 819 Compressor Station Fuel and Power
107 820 Measuring and Regulating Station Expenses
108 821 Purification Expenses
109 822 Exploration and Development
110 823 Gas Losses
111 824 Other Expenses
112 825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Enter Total of lines 101 thru 113)
115 Maintenance
116 830 Maintenance Supervision and Engineering
117 831 Maintenance of Structures and Improvements
118 832 Maintenance of Reservoirs and Wells
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measuring and Regulating Station Equipment
122 836 Maintenance of Purification Equipment
123 837 Maintenance of Other Equipment
124 TOTAL Maintenance (Enter Total oflines 116 thru 123)
125 TOTAL Underground Storage Expenses (fotaloflines 114 and 124)
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering
129 841 Operation Labor and Expenses
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation (Enter Total oflines 128 thru 133)
135 Maintenance
136 843.1 Maintenance Supervision and Engineering
137 843.2 Maintenance of Structures and Improvements
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Equipment
140 843.5 Maintenance of Liquefaction Equipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Maintenance of Measuring and Regulating Equipment
144 843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Enter Total oflines 136 thru 144)
146 TOTAL Other Storage Expenses (Enter Total oflines 134 and 145)
FERC FORM NO.2 (12-96)Page 322
Name of Respondent This Report Is:Date of Report Year of Report
(1) LX An Original (Mo, Da, Yr)
QUESTAR GAS CO1v1P ANY (2) D A Resubmission Dec. 31 2004
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount forLineAccountCulTent Year Previous YearNo.(a)(b)(c)
147 C. Liquefied Natural Gas Tenninaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engmeering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
152 844.4 Liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Regulation Labor and Expenses
154 844.6 Compressor Station Labor and Expenses
155 844.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 DemUlTage Charges
161 (Less) 845.5 Wharfage Receipts - Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Enter Total oflines 149 thru 164)
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Structures and Improvements
169 847.3 Maintenance of LNG Processing Tennmal Equipment
170 847.4 Maintenance of LNG Transportation Equipment
171 847.5 Maintenance of Measuring and Regulating Equipment
172 847.6 Maintenance of Compressor Station Equipment
173 847.7 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Enter Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling & Process Exp (Lines 165 & 175)
177 TOTAL Natural Gas Storage (Enter Total oflines 125, 146 and 176)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering
181 851 System Control and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 Transmission and Compression of Gas by Others 349 768 632.416
189 859 Other Expenses
190 860 Rents
191 TOTAL Operation (Enter Total oflines 180 thru 190)349 768 632 416
FERC FORM NO.2 (12-96)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(1) ex An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) D A Resubmission Dec. 31 2004
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account CulTent Year Previous Year
No.(a)(b)(c)
3. TRANSMISSION EXPENSES (Continued)
192 Maintenance
193 861 Maintenance Supervision and Engineering
194 862 Maintenance of Structures and Improvements
195 863 Maintenance of Mains
196 864 Maintenance of Compressor Station Equipment
197 865 Maintenance of Measuring and Reg. Station Equipment
198 866 Maintenance of Communication Equipment
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Enter Total of lines 193 thru 199)
201 TOTAL Transffilssion Expenses (Enter Total oflines 191 and 200)64,349 768 632,416
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 303 656 319,743
205 871 Distribution Load Dispatching 1,720 063 505,740
206 872 Compressor Station Labor and Expenses 641 149
207 873 Compressor Station Fuel and Power 133 819 179 558
208 874 Mains and Services Expenses 5,436,529 440 802
209 875 Measuring and Regulating Station Expenses - General 000 052 323 674
210 876 Measuring and Regulating Station Expenses - Industrial
211 877 Measuring & Regulating Station Exp - City Gate Check Station
212 878 Meter and House Regulator Expenses 432 628 438 219
213 879 Customer Installations Expenses 372 933 427 395
214 880 Other Expenses 13,473 919 582 281
215 881 Rents 726 596
216 TOTAL Operation (Enter Total oflines 204 thru 215)878 966 237 158
217 Maintenance
218 885 Maintenance Supervision and Engineering 535 114 432,701
219 886 Maintenance of Structures and Improvements 103 301 166 914
220 887 Maintenance of Mains 040 241 949 249
221 888 Maintenance of Compressor Station Equipment 301,434 426 728
222 889 Maintenance of Me as. and Reg. Sta. Equip. - General 229 239 194,411
223 890 Maintenance of Me as. and Reg. Sta. Equip. - Industrial
224 891 Maint. of Meas. & Reg. Sta. Equip. - City Gate Check Station
225 892 Maintenance of Services 184 371 950,466
226 893 Maintenance of Meters and House Regulators 269 078 303 589
227 894 Maintenance of Other Equipment
228 TOTAL Maintenance (Enter Total oflines 218 thru 227)662 779 4,424 059
229 TOTAL Distribution Expenses (Enter Total of lines 216 and 228)541 746 661 217
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 ' Supervision 909 559 082 226
233 902 Meter Reading Expenses 155 654 389 054
234 903 Customer Records and Collection Expenses 777 822 715 359
235 904 Uncollectible Accounts 167 607 695 201
236 905 Miscellaneous Customer Accounts Expenses 4,737
237 TOTAL Customer Accounts Expenses (Total oflines 232 thru 236)010 647 886 578
FERC FORM NO.2 (12-96)Page 324
Name of Respondent This Report Is:
(1 ) rn An OriginalQUESTAR GAS COtvfPANY (2) 0 A Resubmission
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
Account
(a)
6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
eration
907 Su ervision
908 Customer Assistance Ex enses909 Infonnational and Instructional Ex enses910 Miscellaneous Customer Service and Infonnational Ex enses
TOTAL Customer Service & Infonnation Ex enses ines 240 thru 2437. SALES EXPENSES
Date of Report
(Mo, Da, Y r)
Year of Report
Dec. 3 t 2004
Amount for
CuITent Year
Amount for
Previous Year
280 628
773 899
864 938
919 465
246 089
815,499
720 182
781 771
836 515 27,406 238
570 509 538 545
652 850 939 566
652 850 939 566
645 002 769 519 739 227
NUMBER OF GAS DEPART11ENT EtvfPLOYEES
1. The data on number of employees should be reported for employees m a footnote.the payroll period ending nearest October 31, or any payroll 3. The number of employee assignable to the gasperioq endmg 60 days before or after October 31. 2. If department from joint functions of combination utilitiesthe respondent's payroll for the reportmg period includes may be determined by estimate, on the basis of employee
any special construction personnel, llclude such employees equivalents. Show the estimated number of equivalenton line 3, and show the number of such special construction employees attributed to the gas department from joint
functions.
Payroll Period Ended (Date)
Total Regular Full-Time Employees
Total Part-Time and Temporary EmployeesTotal Employees
12/31/04
722
779,
FERC FORM NO.2 (12-96)Page 325 (Next page is 328)
This Report is: Date of Report
(1)~ An Original (Mo, Da, Yr)
QUEST AR GAS CO:MP ANY (2) D A Resubmission
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas)
1. Report below particulars (details) concerning ttions (less than 100 000 Mcf) may be grouped.
gas volumes and related dollar amounts of natural g 2. Also give the particulars (details) called for concern-
exchange transactions during the year. Minor transing each natural gas exchange where consideration
Name of Respondent
45 TOTAL
FERC FORM NO.2 (12-96)
Lin
No.
Exchange Gas Received
Name of Company
(Designate associated companies
with an asterisk)
Point of Receipt
(City, state, etc.
Dth
NO ACTIVITY IN 2004
Page 328
Year of Report
Dec. 31 , 2004
Debit
(Credit)
Account 242
Name of Respondent This Report Is: Date of Report
(1)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) DA Resubmission Dec. 31 , 2004
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
was received or paid in performance 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
Year of Report
Excess
Point of Delivery
(City, state, etc.
Debit
(Credit)
Account 174
Dth
Received or
Delivered
Debit
(Credit)
Account 806
Dth
NO ACTIVITY IN 2004
FERC FORM NO.2 (12-96)Page 329
Line
No.
Name of Respondent This Report Is:
(1) X An OriginalQUEST 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.
Date of Repo Year of Report
(Mo, Da, Yr)
Dec. 31, 2004
Charges Paid
or Payable by Respondent
Revenues Received or
Receivable by Respondent
FERC
T ariff
Rate
Schedule
Identifi-
cation
Line Name of Company
No. (Designate associated companies
with an asterisk)
45 TOTAL
FERC FORM NO.1 (12-96)
Amount Account Amount Account
NO ACTIVITY IN 2004
Page 330
Name of Respondent This Report Is:Date of Report Year of Report
(I)CX An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 2004
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-401 342 133 819
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 401 217 843 116 209
* Questar Gas does not use
Acct. 811
TOTAL 288 185 250 028
FERC FORM NO.2 (ED. 12-88)Page 331
Name of Respondent This Report Is: Date of Report
(1) (1f An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31, 2004
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858)
1. Report below particulars (details) concerning items (less than 1 000 000 Mct) 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 ayments 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)(a) (b)
Year of Report
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.
23 Questar Energy Trading24 URC Reimbursement to QGC for Trans of PPMU Exchange
27 Northwest Pipeline28 Finn Transportation
41 *** Gas received differs from gas delivered due to transmIssion loss.
43 TOTAL
Various
Various
Various
Various
Various
Various
Various
Various
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
This Report Is: Date of Report
(l)(X An Original (Mo, Da, Yr)
QUEST AR GAS CaMP ANY (2) D A Resubmission Dec. 31, 2004
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858) (Continued)
received. Points of delivery and receipt should delivered, explain in a footnote the reason for difference
so designated that they can be identified readi i., uncompleted deliveries, allowance for transmission
on map of respondent's pipeline system. loss, etc.
3 . If the Mcf of gas receiveddiffers from the Mcf
Dth of
Gas Delivered
Name of Respondent
Dth of
Gas Received
Amount of
Payment
(in dollars)
(e)(c)(d)
127359840129168196349768
FERC FORM NO.2 (12-98)Page 333
Year of Report
Amount per Dth
of Gas Received Line
(in cents) No.
(f)
49819
Name of RespondentThis Report Is:
(1) ex An Original
(2) A ResubIll1ssion
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)
359379
(154114)
814326
115443938
135383
867354
272)46
Date of Report
(Mo, Da, Yr)
Year of Report
QUEST AR GAS CaMP ANYDec. 31, 2004
Line
No.
44.
50 TOTAL
FERC FORM NO.2 (12-96)
(a)
Storage Services
Exchange Contracts
Gas Processing
Operator Service Agreement
Company Owned Production Costs (WY)
Gas Costs - CO2 Gas Processing (UT)
Gas Costs - CO2 Gas Processing (WY)
137.738412
Page 334
Name of RespondentThis Report Is:
(1) rn An Original QUEST AR GAS COMPANY (2) D A Resubmission
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (Gas)
Industry association dues
Experimental and ~eneral research expenses
Publishing and distributing infonnation 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 $5000 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 $5000
may be ~rouped by classes if the number of items so ~ouped is shown)
5 DIRECTORS FEES & EXPENSE AMOUNT
18 American Gas Association
20 American Red Cross
22 Directors Insurance
24 Gas processing refund accrual
26 Directors/Officers Deferred Stock Revaluation
28 Economic Development
30 R & D Delta Funds
32 Research & Development
40 TOTAL
Date of Report
(Mo, Da, Yr)
R. D. Cash
W. W. Hawkins
D. L. Leavitt
G. G. Michael
H. H. Simmons
731
846
970
108
500
FERC FORM NO.2 (12-96)Page 335
Year of Report
Dec. 31, 2004
155
238703
000
316666
090024
503778
442312
179877
836515
Name of RespondentThis Report Is: Date of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Ikc. 312004
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404., 404., 404., 405)
(Except Amortization of Acquisition Adjustments)
1. Report in Section A the amounts of depreciation the intervals between the report years (1971, 1974
expense, depletion and amortization for the accounts and every fIfth year thereafter).
indicated and classified according to the plant Report in column (b) all depreciable plant balances to functional 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
Amortization and
Depletion of Produc-
ing Natural Gas Land
and Land Rights
(Account 404.
(c)
Month of Report
Line
No.Functional Classification
Depreciation
Expense
(Account 403)
(a)(b)
Amortization of
Underground Storage
Land and Land Rights
(Account 404.
(d)
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
1,413598522
662681
809361
TOTAL41,885640522
FERC FORM NO.2 (12-96)Page 336
Name of RespondentThis Report Is: Date of Repoort
(1) An Original (Mo, Da, Yr)
Q DES TAR GAS COMPANY (2) 0 A Resubmission Lkc. 3 j , .2 OO'DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404., 404., 404., 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 infonnation 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 infonnation 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
Lirnited-tenn
Gas plant
(Account 404.
(e)
Amortization of Other
Gas Plant
(Account 405)
(f)
TotalFunctional Classification
Line
No.
(g)
(a)
1,449120
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
662681
809361
921162 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of RespondentThis Report Is:
(1) * An Original
QUEST AR GAS COMPANY 2 A Resubmission
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT
Section B. Factors Used in Estimatin De reciation Char es
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Continued
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
764
$.11 per MCF
3% to 10%
1605283% 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) ex An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31, 2004
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order (c) Interest on Debt to Associated Companies (Account
given, for the respective income deduction and interest 430)--For each associated company that incurred interest charges 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 accountadvances on open account, (c) notes payable, (d) accounts
the contra account charged, the total of amortization payable, and (e) other debt, and total interest. Explain
charges for the year, and the period of amortization. the nature of other debt on which interest was incurred
(b) Miscellaneous Income Deductions--Report the during the year.
nature, payee, and amount of other income deductions (d) Other Interest Expense (Account 431)--Report
for the year as required by Accounts 426., Donations~ details including the amount and interest rate for
426., Life Insurance~ 426., Penalties~ 426.4, Ex- other interest charges incurred during the year.
penditures for Certain Civic, Political and Related
Activities~ and 426., Other Deductions, of the Unifonn
System of Accounts. Amounts of less than $250000 may
be grouped by classes within the above accounts.Line Item No. (a)
Miscellaneous Amortization - Account 425
Gas Plant Aquisition Adjustments - Account 425
Miscellaneous Other Income Deductions - Account 426
17 Interest on Debt to Associated Coanies - Account 430 18 Questar Corporation
FERC FORM NO.2 (12-96)
Name of RespondentYear of Report
Amount
ICb)
997
Total Account 42559 997
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.
267633
169
Total Account 426267802
654912
Total Account 430654 912
Other Interest Eense - Account 431
Interest on Gas Balance Account
Bank Service Charges and other Miscellaneous Interest Charges
222944
438,748
Total Account 431661 692
Page 340
(Og~ S! a6ed peeN)
38\fd ~N\fl8
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(1) (1 An Original
(2) D A Resubmission
REGULATORY COMMISSION EXPENSES (Account 928)
1. Report below details of regulatory cases in which such a body was a party.
commission expenses incurred during the current 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 formal cases before a regulatory body, or incurred by the utility.Description Assessed by Expenses
(Furnish name of regulatory commission or body, Regulatory
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
Total Deferred
Lim
No.
the docket number, and a description
of the case.
Commission Utility
Expenses
to Date
in Account
182.3 at
Beginning
of Year
(a)
1 I Utah Public Service Conml.
(b)(c)(d)(e)
4 I Utah General Rate Case
5 I Utah Pass Thm Rate Case
9 I Various Dockets less
10 Ithan $25 000
rotal 'Utah
15 Iwyo. Public Service Corum.
17 Wyoming Pass Thm
21 I Various Dockets less
22 Ithan $25 000
1TOT
Total\Vyoming
FERC FORM NO.2 (12-96)Page 350
This Report Is:
(1) (j An Original(2) D A Resubmission
REGULATORY COM:MISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior 5. List in column (f), (g), and (h) expenses
years that are being amortized. List in column (a) the incurred during year which were charged currently toperiod of amortization. income, plant, or other accounts.
4. Identify separately all annual charge adjustments (ACA) 6. Minor items (less than $250 000) may be grouped.
Name of Respondent Date of Report
(Mo, Da, Yr)
QUEST AR GAS COMP ANY
EXPENSES INCURRED DURING YEAR
CHARGED CURRENTL Y TO
AMORTIZED DURING YEAR
Department Account No.
Deferred to
Account 182.
Amount
Amount
Contra
Account
(f)
(g)
(h)(i)
(j)
(k)
GAS
GAS
928
928
GAS 928
GAS 928
GAS 928
FERC FORM NO.2 (12-96)Page 351
Year of Report
Dec. 31, 2004
Deferred in
Account 182.3 Line
End of Year No.
(1)
(Next page is 354)
Name of Respondent This Report is:
I~ate of Report
Year of Report
(1) IXJ An Original (Mo Yr)
OUEST AR GAS COMPANY 1(2) A Resubmission Dec. 3 1. 2004
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year.Segregate amounts originally charged to clearing accounts to Utility
Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns provided.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used. When reporting detail of other accounts, enter as many
rows as necessarv numbered sequentiallv starting with 74., 74., etc.
Direct Payroll Allocation of
Distribution Payroll Charged Total
for Clearing
Line Classification Accounts
No.(a)
Electric
Ooeration
Production
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
Transmission
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru IS)
Total Ooeration and Maintenance
Production (Total of lines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total of lines 5 and 14)
Customer Accounts (Line 6)
Customer Service and Informational (Line 7)
Sales (Line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Ooeration
Production-Manufactured Gas
Production-Natural Gas(Including Exoloration and Develooment)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution 11,050,704 11 050.704
Customer Accounts 373,102 373.102
Customer Service and Informational 1.258,976 1.258.976
Sales
Administrative and General (See Note A)648,963 648.963
TOTAL Operation (Total of lines 28 thru 37)20331 744 20331 744
Maintenance
Production-Manufactured Gas
Production-Natural Gas (Including Exoloration and Develooment)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution 179.514 179.514
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)2.179.514 179.514
FERC FORM NO.2 (12-96)Page 354
Name of Respondent This Report is: Date of Report
(1) (XI An Original (Mo Yr)UEST AR GAS COMPANY 2 D A Resubmission
DISTRIBUTION OF SALARIES AND WAGES ContinuedDirect Payroll Allocation ofDistribution Payroll Charged
for Clearing
Accounts
Year of Report
Dec. 31 2004
TotalLine ClassificationNo. 48 Gas Continued49 Total 0 eration and Maintenance
50 Production-Manufactured Gas Total of lines 28 and 40
51 Production-Natural Gas (Including Exploration and Development)
Lines 29 and 4152 Other Gas Su Total of lines 30 and 42
53 Storage, LNG Terminaling and Processing
(Total of lines 31 and 43)
Transmission Total of lines 32 and 44
Distribution Total of lines 33 and 45)
Customer Accounts Total of line 34
Customer Service and Informational Total of line 35
Sales (Total of line 36
Administrative and General Total of lines 37 and 46
TOTAL 0 eration and Maintenance (Total of lines 49 thru 58)60 Other Utili De artments61 0 eration and Maintenance62 TOTAL All Utili De 1. Total of lines 25, 59, and 6163 Utili Plant64 Construction B Utili De artments65 Electric Plant66 Gas Plant67 Other68 TOTAL Construction Total of lines 65 thru 6769 Plant Removal B Utilti De artments70 Electric Plant71 Gas Plant72 Other73 TOTAL Plant Removal Total of lines 70 thru 7274 Other Accounts (Specify):
74.01 400 - Operating Revenue
74.02 146 - Accts. Rec. Assoc. Companies
74.03 182 - Pipeline integrity
74.
74.
74.
74.
74.
74.
74.10
74.11
74.
74.13
74.
74.
74.
74.
74.18
74.
75 TOTAL Other Accounts
76 TOTAL SALARIES AND WAGES
FERC FORM NO.2 (12-96)
13 230218
7373 102
1 258 976
13 230218
7373 102
1 258 976
8385 335 8 385 335
865
587
865
587
99 452
30 996 045
99 452
30 996 045
Page 355
BLANK PAGE
(Next page is 357)
Name of Respondent This Report Is:Date of Report Year of Report(1) 51 An Original (Mo, Da, Yr)
QUEST AR GAS CONW ANY (2) D A Resubmission Dec. 31 , 2004CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1. Report the infonnation 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 organization
other professional services. (These services include rendering services.
rate, management, construction, engineering, research (b) description of services received during year andfinancial, 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 utilityfor 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 tenn of contract and date of Commis-
payments made for medical and related services) amounting sion authorization, if contract received Commission
to more than $25 000, including payments for legislative approval.
services except those which should be reported in Account 3. Designate with an asterisk associated companies.
NAME & ADDRESS SERVICE ACCOUNT AMOUNT
Allied Collection Service Collections 401 519,
PO Box 4086 Logan
Blue Stakes of Utah Surveying 401 230,409.PO Box 1517 Draper
Bonneville Billing and Collections Collections 401 251 507.
PO Box 309 Ogden
Browning-Ferris Industries Maintenance 107 277.17
PO Box 78429 Phoenix
CDI Corporation Temporary Services 107 120.409555 W Sam Houston Pkwy South Houston
Cazier Excavating Inc Construction 107 143,370.
132 West 13490 South Draper
Credit Service of Logan Inc Collections 401 937,
PO Box 3730 Logan
Don Calvert Painting and Special Coating Construction 401 153 013,13431 South 7530 West Herriman
EBS Management Consulting Services Management Consulti 107 132 921,P. 0, Box 110 Foxborough
ELM Locating & Utility Services Surveying 401 2,435 885,
PO Box 16780 Missoula
Environmental System Research Institute Engineering 107 815,941.
380 New York Street Redlands
Ernst & Young LLP Auditing 401 500.
File #98949 Los Angeles
Espial Consulting LLC Rates 401 765,
1467 Wilton Way Salt Lake City
Express Recovery Services Inc Collections 401 184 009.
POBox 26415 Salt Lake City
Forsgren Associates Incorporated Surveying 107 70,444.
370 East 500 South Suite 200 Salt Lake City
GDS Associates Inc Rates 401 003.
1850 Parkway Place Suite 800 Marietta
Gannett Fleming, Inc,Accounting 401 54,417.
PO Box 67100 Harrisburg
George T Smith Const Co Inc Construction 107 241,073,
1438 West 3300 South Ogden
Global Insight Inc Rates 401 47,000.
PO Box 845730 Boston
Golder Associates Inc Environmental 107 820.44POBox 1026090 Atlanta
Holme Roberts & Owen LLP Legal 401 101,795.PO Box 1618 Denver
Kassing Andrews & Associates Advertising 401 131,970.
1935 East Vine Street Salt Lake City
Mears/CPG, LLC System Integrity 401 510,147.
POBox 847510 Dallas
FERC FORM NO.2 (ED. 12-87)Page 357
Thi eport Is:( 1) An OriginalQUEST AR GAS COMPANY (2) A Resubmission
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER 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 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. Desi~nate with an asterisk associated companies.NAME & ADDRESS SERVICE ACCOUNT AMOUNTMeter Solutions Meter Installation 107 304 984,315 East 525 South Providence UTMicrosoft Corporation Information Technolog
123 Wright Brothers Drive Salt Lake City Nationwide Meter Automation Meter Installation218 East 2475 South Springville UT
Niederhauser Construction Company Inc Construction
790 South Main Street Logan 10 Niels Fugal & Sons Company Construction11 POBox 650 Pleasant Grove 12 One Call Locators, Ltd, Surveying13 PO Box 16780 Missoula 14 Outsource Receivables Management Collections15 POBox 166 Ogden 16 Park Acres Construction Co ConstructionI 7 695 West Everett Salt Lake City 18 Questar Corporation Administrative19 180 East 100 South Salt Lake City 20 Questar InfoComm D.P. & Communicatior21 180 East 100 South Salt Lake City 22 Questar Project Employee Company Temporary Services23 180 East 100 South Salt Lake City 24 Questar Regulated Services Administrative25 180 East 100 South Salt Lake City 26 R B M Services Inc Janitorial27 1685 West 1400 North Provo 28 Ray Quinney & Nebeker Legal29 PO Box 45385 Salt Lake City 30 Richter7 Advertising31 280 South 400 West Suite 200 Salt Lake City 32 Rocky Mountain Inspection, Inc, Line Inspection33 200 Hill Crest Lane Rock Springs 34 Rocky Mountain Service Bureau Collections35 PO Box 459 Rock Springs 36 Royal Ockey Constructn Co Inc Construction37 PO Box 680 Orangeville UT38 SPL Worldgroup Inc Software Consulting39 PO Box 60000 San Francisco CA40 Securitas Security Services USA Inc Security41 File 57220 Los Angeles 42 ShawCor Pipe Protection LLC Pipe Inspection43 1750 N. Pioneer Ln Vineyard 44 Staker Paving and Construction Construction45 P.O. Box 27598 Salt Lake City 46 Sterling Construction Company Construction47 PO Box 792 Rifle
Name of Respondent
FERC FORM NO.2 (ED. 12-87)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
107 100 538.49
107 397 567,
107 44,907.43
107 774 824.45
401 459 971,
401 28,596.
107 645 341.
401 015 124,70 *
401 220 220.13 *
401 1,409,848.01 *
401 19,403 502,38 *
401 108,791,
401 50,944.
401 395 702.
107 163,767.
401 123,
107 150 662,
107 274 645.
401 225 891.
163 199 138.
107 943.
107 333 653.
Page 357a
Thi eport Is:(1) An OriginalQUEST AR GAS COMPANY (2) A Resubmission
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER 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 andfinancial, 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 Commissionto 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 AMOUNTStoel Rives LLP Legal 401 256 924,One Utah Center Salt Lake City Sutherland Asbill & Brennan Legal1275 Pennsylvania Avenue N W Washington DC
TOW Services, Inc. WeldingPO Box 972118 Dallas TMG Consulting, Inc. Information Technolo~9210 Honeycomb Drive Austin 10 TRC Mariah Associates Inc Environmental
11 605 Skyline Drive Laramie 12 Tempest Enterprises Construction13 4681 South 300 West Murray 14 Thermal West Environmental15 126 North 640 West North Salt Lake 16 Utah Inspection LLC Line Inspection17 PO Box 1225 Vernal 18 Weatherbank Inc Forecasting19 5 Triad Center Ste 315 Salt Lake City 20 Whitaker Construction Company Inc Construction21 PO Box 430 Brigham City 22 White Glove Building Maintenance Inc Maintenance23 2567 Kentucky Avenue Salt Lake City 24 Wilcrest Field Services, Inc, Line Inspection25 7015 W. Tidwell Houston 26 Wirthlin Worldwide Advertising27 1363 Beverly Road McLean
Name of Respondent
FERC FORM NO.2 (ED. 12-87)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
401 909.
107 205,
107 285 369,
107 063,
107 9,492,609,
401 30,849.
107 305,
401 34,493,
107 545,673.
401 150 170,
107 249.
401 81,416.
73,739,782.
Page 357b Next Page is 500
Name of Respondent This Report Is:
(1) LX An Original
(2) A Resubnnssion
COMPRESSOR STATIONS
1. 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.
Date of Report
(Mo, Da, Yr)
Year of Report
OUEST AR GAS COMPANY
Line
No.
Dec. 31, 2004
Name of Station and Location
Number
Employees
Plant Cost
(a)(b)(c)
Distribution Co ressor Stations
Salt Lake County
Lark Station
10 Sanpete County11 Indianola
15 Total Distribution
FERC FORM NO.2 (12-96)
Utah
Weber County
1. W. Allen 173 777
012 357
769 228
955.362
Production and Gatherin
Ace Compressor Plant
Birch Creek #1
Birch Creek #2
Total Production and Gathering
Total
304
288,443
39.943
357.690
4 313.052
* Records not available
A - Fuel or power (d) and Gas for Compressor Fuel (1) is supplied by producers
where it is used upstream of delivery point.
B - Compressor was only run for testing purposes.
Page 508
This Report Is:
(I) U! An Original
(2) A Resubmission
COMPRESSOR STATIONS (Continued)
Designate any station that was not operated during the tion during the year and show in a footnote the size of eachpast year. State in a footnote whether the book cost of such unit, and the date each such unit was placed in operation.
such station has been retired in the books of account, or 3. For column( d), include the type of fuel or power, ifwhat disposition of the station and its book cost are other than natural gas. If two types of fuel or power arecontemplated. Designate any compressor units in trans used, show separate entries for natural gas and the other
mission compressor stations installed and put into ooer fuel or power.
Expenses (Except depreciation and taxes)
Name of Respondent Date of Report
(Mo, Da, Yr)
QUEST AR GAS COMPANY
Fuel or Power
Total
Compressor
Hours of
Operation
During
Year
(g)
Operation Data
No of
Comprs.
Operated
at Time
of Station
Peak
(h)
Other Gas for Compressor
Fuel Dth
(d)(e)(f)
384
178 293
534 802 328 896
77.723 47479 364 3896
77 723 47479 16 364 3896
FERC FORM NO.2 (12-96)Page 509 Next Page is 512
Year of Report
Dec. 31 2004
Date
Station
Peak
(i)
li5/2004
Line
No.
Name of Respondent This Report is:Date of Report Year of Report
(1) I1t An Original (Mo, Da, Yr)
, QUEST AR GAS COMPANY 1(2) n A Resubmission Dec. 31 , 2004
GAS STORAGE PROJECTS
I. Report particulars (details) foJO 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 Eauipment
TOTAL (Enter Total of Lines 2 Thro 6)
Storage Expenses
Operation
Maintenance
Rents
TOTAL (Enter Total of Lines 9 Thru 11)
Storage Operations (In Dth)
Gas Delivered to Storage
anuarv 572 000
F ebru31V 432 181
March 180 220
April 297.468
May 745 1O9
June 801 257
Julv 955 463
August 608 615
September 673;298
October 318 788
November 18'1,600
December 052 845
TOTAL (Enter Total of Lines 15 Thru 26)821 844.
Gas Withdrawn from Storage
Januarv 256 000
F ebru31V 181 369
March 529,723
Anril 398 820
Mav 431 219
June 042
July 370
August J.82
September 548
October 005 829
November 356,276
December 766 964
TOTAL (Enter Total of Lines 29 Thro 40)030 342.
FERC FORM NO.2 (12-96)Page 512
Name of Respondent This Report is: Date of Report
(1) (J: An Original (Mo, Da, Yr)(2) D A Resubmission
GAS STORAGE PROJECTS (Continued)
Item
QUEST AR GAS COMPANY
Line
No.
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 Withdrawl from Storage
Date of Maximum Days' Withdrawal
LNG Tenninal Companies (In Mct)
Number of Tanks
Capacity of Tanks
LNG Volumes
a) Received at ItShip Raillt
b) Transferred to Tanks
c) Withdrawn from Tanks
d) ItBoil Off' Vaporization Loss
e) Converted to Mcf at Tailgate of Tenninal
FERC FORM NO.2 (12-96)Page 513
Year of Report
Dec. 31, 2004
Total
Amount
290 630
290 630
Name of Respondent This 'mort Is:Date of Report Year of Report
Questar Gas Campa ny (1 ) An Original (Mo, Da, Yr)
Dec, 31 , 2004(2)D 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 respondent's title, and percent ownership if jointly owned,
3. Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been
retired in the books of account, or what disposition of the line and its book costs are contemplated.
4. Report the number of miles of pipe to one decimal point.
Designation (Identification)Total Miles
Line of Line or Group of Lines of Pipe
No.(a)(b)(c)
PAGE NOT APPL I CABL E
FERC FORM NO.2 (12-96)Page 514
BLANK PAGE
(Next page is 518)
Name of Respondent
Questar Gas Company
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2004
This ~ort Is:(1) ~ An Original(2) 0 A Resubmission
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the year s end for which this report is submitted, The season s peak normally will be reached before the due date of this report, April 30, which
permits inclusion of the peak information required on this page, Add rows as necessary to report all data. Number additional rows 6.01 , 6., etc.
Line
No.
Description
Dth of Gas
Delivered to
Interstate Pipelines
(b)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
~~!
Volumes of Gas Transported
No-Notice Transportation
Other Arm Transportation
Interruptible Transportation
TOTAL
Volumes of gas Wrthdrawn form Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Interruptible Storage
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
TOTAL
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
TOTAL
Volumes of Gas Withdrawn from Storage under Storage Contract
No.Notice Storage
Other Firm Storage
Interruptible Storage
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
TOTAL
PAGE NOT APPL ICABLE
FERC FORM NO.2 (12-96)Page 518
Name of Respondent This ~rt Is:Date of Report Year of Report
Ques ta r Gas Company (1) An Original (Mo, Da, Yr)(2) A Resubmission Dec. 31 2004
Auxiliary Peaking Facilities
1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system, such as underground storage projects, liquefied petroleum gas
installations, gas liquefaction plants, oil gas sets, etc.
2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted.
For other facilities, report the rated maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a
separate plant as contemplated by general instruction 12 of the Uniform System of Accounts.
Maximum Daily Cost of Was Facility
Location of Type of Delivery Capacity Facility Operated on Day
Line Facility Facility of Facility (in dollars)of Highest
No.Dth Transmission Peak
(a)(b)(c)(d)Delivery?
PAGE NOT APPL I CABLE
FERC FORM NO.2 (12-96\Pace 519
Name of Respondent This Report Is:Date of Report Year of Report (1) ~. An Original (Mo, Da, Yr)
IOUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2004
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. lithe respondent operates two or more systems which which are stored by the reporting pipeline during the report-
are not intercOlUlected, submit separate pages for this ing year and which the reporting pipeline intends to sell or
purpose. l!se 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
NMvtE OF SYSTEM
Line Item Ref.Amount ofDth
No.Page No.
(a)(b)(c)
GAS RECEIVED
Gas Purchases (Accounts 800-805)287 064
Gas of Others Received for Gathering (Account 489.303
Gas of Others Received for Transmission (Account 489.313 800 452
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)332 129 168 196
Other Gas Withdrawn from Storage (Explain) See Page 512 030 342
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for
Other Receipts (Specify) Company Owned Production 839 596
Total Receipts (Total oflines 3 thru 14)290 125 650
GAS DELIVERED
Gas Sales (Accounts 480-484)103 195 621
Deliveries of Gas Gathered for Others (Account 489.303
Deliveries of Transported for Others (Account 489.313 278 445
Deliveries of Gas Distributed for Others (Account 489.301
Deliveries of Contract Storage Gas (Account 489.4)307
Exchanged Gas Delivered to Others (Account 806)328
Gas Delivered as Imbalances (Account 806)328
Deliveries of Gas to Others for Transportation (Account 858)332 127 359 840
Other Gas Delivered to Storage (Explain) See Page 512 821 844
Gas Used for Compressor Station Fuel 509 364
Other Deliveries (Specify)
Total Deliveries (Total of lines 17 thru 27)284 672 114
GAS UNACCOUNTED FOR
Production System Losses
Gathering System Losses
Tran&m1ssion System Losses
Distribution System Losses 453 536
Storage System Losses
Other Losses (Specify)
Total Unaccounted For (Total oflines 30 thru 35)453 536
Total Deliveries & Unaccounted For (Total of lines 28 thru 36)290 125 650
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)Dec.31,2004
1(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 year s annual report. If, however, maps are not furnished for this reason, reference
should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
(j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
' ,
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and abbreviations
used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the maps to a
size not larger then this report. Bind the maps to the report.
System t1a p Next pa
FERC FORM NO.2 (REV. 12-96)Page 522
SEE
REPORT ORIGINAL
FO R MAP
Name of Respondent This Report Is:Date of Report Year Ending
An Original (Mo, Da, Yr)
Dec. 31 , 2004QUESTAR GAS Cor~PANY
A Resubmission
FOOTNOTE REFERENCE
Page Line or Item Column FootnoteNo.No.No.No.fa)(b\lc)Cd)
PAGE NOT APP ~ r-CABLE
FERC FORM NO.2 (12-96)Page '551 '
Name of Respondent This Report Is:Date of Report Year Ending
An Otigina~(Mo, Da, Yr)
Dec. 31 2004QUESTAR GAS COMPANY
A Resubmission
FOOTNOTE TEXT
Footnote Footnote Text
No.(b)"
la\
PAGE NOT APPL ICABLE
.. .
FERC FORM NO.2 (12-96)Page 552
INDEX
Accrued and prepaid taxes .......................................................................262-263Accumulated provision for depreciation of
gas utility plant. . . . .
. . . . .
utility plant (summary) . . . . .
. . . . .
Advance to associated companies
Associated companies
advances from
advances to . .
control over respondent................................. .......................
corporations controlled by respondent
investment in
........................
service contracts charges
. . . . . .
Attestation..............
Balance Sheet, comparative
Bonds
..........
Capital Stockdiscount.....................
expense.
premiums
reacquired
subscribed. . .
Cash flows, statement of
..............
Changes - important during the year
Compressor Stations ...........
........
Construction
overhead procedures, general description of
............
work in progress-other utility departments
..............................................
Contracts, service charges
. . . . . . . . . . . . . . . .
Control
. . . " . . .. . . . . . . . . . . . . . . . . . .. . . . . . .
. . . . 219
200-201
. .. .
222
. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . ........... ..
256
., 222~223
. . . " . . . . .
102
. "'" . . ..
103
...............................................
222-223
.......... ............ .' ............ . .
357
. . 1
.. 110~113'
............
256-257
. . . . .. 250-251
254
...........
254
.. . ...... "'" . . ..
252
.............. ....... ..
251
.............
252
............................
120-121
...........
108
.......
508-509
. . . . . . . . . . . . . .. . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . .. . . . . . . . . .. . . . . . .. . . . . . . . . . . . . . . .. . . . . . . .. . . . . .. . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .. . . . . . .... . .
218
200..201
....
357
. . . . . .. . . . . . . . . . . . . . .. . . . . .,
corporations controlled by respondent. . . .
over respondent
.....................
security holders and voting powers
. .
CPA Certification. this report form
. . . . . . .
Current and accrued
liabilities, miscellaneous
Deferred
credits, other. . .
. . . . .
debits miscellaneous
.................
income taxes, accumulated
income taxes, accumulated-other property. . . . . . . .
income taxes, accumulated-other
regulatory expenses
Definitions, this report tonn . .
Depletion
amortization and depreciation of gas plant
and amortization of producing natural gas land and land rights.
Depreciation
gas plant
.................
gas plant in service
...............................
Discount on Capital Stock.
Dividend appropriations
Earnings, retained. . . . . .
Exchange and imbalance transactions
.................................... . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .
103
102
107
. . . . . .. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .. . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .. . . . .. . . . . . . . .. . . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . '' . . . . .. ......................................................................
268
. . '. . . ....................................
269
233
. . ..
234-235
.......................................
274-275
. ..
276-277
. .. 350-351
. .. . . . . '.. . . . . . . .. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . .. . . . .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .. . . . . . . '......................
...................... 336-338
.......... .................
336~338
. . . . . .. . . .
'" 336-338
...... .. .... . .. ..... . . .
219
254
118-119
...................................................................
118-119
.......................
328
. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . .. . . . .. . . . .. . . . . . . . . . . . . .
FERC FORM NO.2 (12-96)INDEX 1
INDEX (Continued)
Expenses, gas operation and maintenance
Extraordinary property losses
. . . . . . . . . . . . . . . .
Filing Requirements, this report form
. . . . . . . . .
FootnoteData...............................
Gas account - natural
. . . . . . . . .
Gas
. . . . . . . . . . . ............................. ................
320-325
.,. "'" ......................
230
. . . . . . . . . . .
" i-iii
........
551-552
...........
520
. . . . . . . . . . . . . . . . . .. . . . . . . .. . . . . . . . .. . . . . . . .. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . .
exchanged natural
..................
received
stored underground
......................................................
used in utility operations, credit
. . . . . . . . . . . . . . . . .
plant in service
Gathering revenues. . . . . . . .
General description of construction overhead procedures
. . . . . . . . . . . . . . .
General information
Income
. . . . . . . . . . . . . . . . ....................
328'
...
328
.......... ...
220
.. " .. . .
331
..........................
204-209
..................
302-303
. . . . . . . . . . . . . . . . . . . . 218
. . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . .
101
. . . . . . . . .. . . . . . . . . . . . . . . .. . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . .. . . . . . . . .. . . . . . . . . . . . . .. . . . . ........................................
deductions - details
statement of, for year
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.
. . . . . . . . . . . . . .
Investment
in associated companies..
.... .................. "
other
......................
subsidiary, companies
securities disposed of during year. .
. . . .
temporary cash. .
. . . . . . . . . . . .
Law, excerpts applicable to this report form
. . . . . . . . . . . . . . . .
List of Schedules, this report form
Legal proceedings during year
. . . . . . . . . . . . . . . . . . . . . . . .
Long-tenndebt ....................
assumed during year
retained during year
. . . . . . .
Management and engineering contracts. . . .
. . . . . . . . . . . .
Map, system ..................
Miscellaneous general expense
Notes
........................................
340
..........................
256-257
iii
.....................................................................
. 222-223
. . . . . . 222-223
......................
224-225
................................................
222-223
..........................
222-223
.........
. . . . . . . . . . . 2-
...........................................
108
....................
256-257
255
...................
255
357
.......................
522
................................
335
. . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .. . . . . . .. . . . . . . . . . . . . . .. . . . . .. . . . . . . . . . . . . . . . . . . . . . . ........................................................ . . . . . . . . . . . . . . . .. . . . . . . . . . . . .. . . - . .. . . . . . . . . . . . .. . . . . . . .. . . . . .. . . . . . . . . .. . . . . . . .. . . . . . . . . . .
Payable, advances from associated companies. . .
to balance sheet
. . . .
to financial statement
to statement of income for the year
Operating
expenses-gas................
revenues-gas ..........
.. . . . .. . .. . .. . . . . .. . . . . .
. . . . . . 256-257
....................
122
. . . . . . . . 122
.. .......
122
. . . . . .................. . . . . . . .. . . . . . . . . . .. . . . . . .. . . . . . . . . . . . . . ....................... . . . . . . . .. . . . . . . . . . . . . . . .. . . . .
........... 317-325
..........................
300-301
. . . . . . . . . . . . . . . . . . . . . . . . .
Other
donations received from stockholders.
. . . . . . . . . . . . . . . . . . . . . . .
gains on resale or cancellation of reacquired capital stock
. . . . . . . . . . . . . . . . . . .
miscellaneous paid-in capital. . . . . . . . . . . .
other supplies expense
paid-in capital
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 (12-96)INDEX 2
INDEX (Continued)
Peak deliveries, transmission system
, ..................................................................
518Peakingfacilitiesauxiliary ...........................................................................519Plant-gas
construction work in progress ..................................................................216held for future use ...........................................................................214
leasedfromothers .................................................................................212leasedtoothers.............................................................................213Plant -Utility accumulatedprovisions(summary)..........................................................200-201leasedtoothersincomefrom..................... ....
......................... ........... .....
213Premium on capital stock ............................................................................252Prepaidtaxed .....................................................,...........................262-263Prepayments .....................................................................,
................
230Professionalservices,chargesfor .....................................................................357Propertylosses,extraordinary..
.................................... "'.'................. .... .....
230Reacquired
capitalstock ...........................................................................250-251long-termdebt..........................................................................256-257Receiverscertificate............................................................................256-257Reconciliation of reported net income, with taxable income from Federal income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261Regulatorycommissionexpenses..........................."
'..'."'.'.......................
350-351Regulatorycommissionexpenses-deferred.............................................................232Retained earnings
appropriated
...........................................................................
statementof
...........................................................................
unappropriated
.........................................................................
Revenues
from storing gas of others .................................................................306-307from transportation of gas through gathering facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .' 302-303from transportation of gas through transmission facilities
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
304-305gasoperating ..............................................................................300Salaries and wages, distribution of .................................................................354-355Sales........................................................................................300-301Securitiesdisposedofduringyear...................................................................222-223holdersandvotingpowers.....................................................................107investmentinassociatedcompanies... ....... "
'.'" .... ..... ................. ...... ........
222-223investmentothers.......................................................................222-223issuedorassumedduringyear..
.... ........ ....... '."'" .............. ".' ............... ... .
255refunded or retired during year
...... .............. ....... ... ................. ........ ...... ...
255registeredonanationalexchange.....
................................................
250-251 256-257
Storage Stock liability for conversion
~~ ....................~................................
252
of natural gas, underground ...............................................................512-513revenues ......................................................,.."
...,.,........
306-307
118-119
118-119
118-119
Taxes
accrued and prepaid .....................................................................262-263chargedduringtheyear ..................................................................262-263on income, deferred-accumulated ................................................. 222-223 234-235reconciliation of net income for .................................................................261
FERC FORM NO. 2 (12~96)INDEX 3
INDEX (Continued)
Transmission
and compression of gas by others "
........
332lines......................................................................................514
revenues ..............................................................................304-305
systempeakdeliveries .......................................................................518
Una mortized
debt discount and expense ....
............................................................
258-259
loss and gain on reacquired debt ...............................................................260premiumondebt........................................................................258-259
Underground
storage of natural gas, expense, operating data, plant ...........................................512-
Unrecovered plant and regulatory study costs ............................................................230
FERC FORM NO.2 (12-96)INDEX 4