2005Annual Report.pdf

Check appropriate box:
~ '
Oriinal sied form
LlJ
. Conformed copy
Form Approved
OMB No. 1902-0028
(Expires 7/31/96)
Idaho Public Utilities Commission
Office of the Secretary RECEIVED
MAY 2 5 2006
Boise, Idaho
PUBLIC
FERC FORM NO.
REPORT OF MAJOR NATURAL
GAS COMPANIES
TO THE
SERVI CE
OF IDAHO
COMMI S S ION
ANNUAL
Thi, report is mandatory ,nd,r tho Natnral Gas Act. Section, 10(a) and 16. and 18 CFR
260.1. Foil,re 10 r'porl muy resnlt in criminal fine" civil penalties and other ,anctions
a, provided hy law. The Federal Energy Regnlatory Commi,sion does not con,ider
thi, report to he of a confidential nature.
Exact Legal Name of Respondent (Company)
QUESTAR GAS COMPANY
~..~~
1iilBO EAST FIRST SOUTH P,O, BOX 45360
~~~~ ~~
SALT LAKE CITY, UTAH B4145-0360
Year of Report
Dec. 31, 2005
FERC FORM NO.(ED 12-95)
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 nonconfldentlaJ public use form.
II.Who Mus!' Submit
Each Major natural gas company which meets the filing requirements of 18 CFR 260.1 must submit this form.
NOTE: Major means having combined gas transported or stored for a fee exceeding 50 million Dth in each of the 3
previous calendar years.
III.What and Where to Submit
(a)Submit the electronic medium In accordance with the procedures specified in 18 CFR 9 ;385.2011 and an
original and four (4) copies of this form to:
Office of the Secretary
F~deral Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your files.
(b)Submit immediately upon publication, four (4) copies of the latest annual report to stockholders and any annual
financial or statistical report regularly prepared and disbibuted to bondholders, security analysts, or indusby
associations. (Do not include monthly and quarterly reports. Indicate by checking the appropriate box on page
, List of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is
prepared.) Mail these reports to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
(c)For the CPA certification, submit with the original submission of this form, a letter or report (not applicable to
respondents classified as Class C or Class 0 prior to January 1, 1984) prepared in conformity with current
standards of reporting which will:
(I)contain a paragraph attesting to the conformity, in all material respects, of the schedules listed belo
with the Commission s applicable Uniform System of Accounts (including applicable notes relating
thereto and the Chief Acco~ntanrs published accounting releases). and
FERC FORM NO.2 (12-96)Page I
GENERAL INFORMATION
(Ii)be signed by Independent certified public accountants or Independent licensed public accountants
certified or licensed by a regulatory authority of a State or other political subdivision of the United
States (See 18 CFR 158.10-158.12 for specific qualifications.
Schedules
Reference
Paaes
Comparative Balance Sheet,
Statement of Income
Statement of Retained 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 addiUonai blank copies to meet
their requirement free of charge from:
Public Reference and Files Maintenance Branch
Washington, DC 20426
[phone]
IV.When to Submit
Submit this report form on or before April 30th of the year following the year covered by this report.
Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 2.475 hours per response, includingthe time for reviewing instructions, searching existing data sources, gathering FInd maintaining the data needed, andcompleting 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-124); and to the Office of Information and
Regulatory Affairs. Office of the Management and Budget, Washington, DC 20503 (Attention: Desk Officer for theFederal Energy Regulatory Commission).
You shall not be penalized for failure to respond to this collection of information unless the collection of information
dlsDlavs 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 othe/Wise 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 fael
IV.For any page(s) that Is not applicable to the respondent, either
(a)
(b)
Enter the words nNot Applicable" on the particular page(s), or
Omit the page(s) and enter NA, /I "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 form. Include with the resubmfssion the
Identification and Attestation. page 1. Mail dated resubmissions to:Chief Accountant
Federal Energy Regulatory Commission
Washington. DC 20426
VIII.Provide a supplemental statement further explaining accounts or pages as necessary. Altach the supplemental
, .
statement(81/2 by 11 inch size) to the page being supplemented. Provide the appropriate identification information,
Including the tiUe(s) of the page and the page number supplemented.
IX.Do not make references to reports of previous years or to other reports in lieu of required entries, except as specifically
authorized.
Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown
by the annual report of the previous year, or an appropriate explanation given as to why the different figures were used.
XI.Report all gas volumes in MMBtu and Dth. ,
XII.Respondents may submit computer printed schedules (reduced to 8 1/2 x 11) instead of the schedules in the FERC
Form 2 if they are in substantially the same fonnat.
XIII.Report footnotes on pages 551 and 552. Sort data on page 551 by page number. Sort data on page 552 by foomote
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
oaqe 207 would contain a oaqe reference of 204.
FERC FORM NO.2 (12-96)Page jjj
DEFINITIONS
tu per cubic foo 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.ssion Aut orizatio The authorization of the Federal Energy Regulatory Commission, or any other Commission.
Name the Commission whose authorization was obtained and give date of the authorization.
III.Dekat rm-A unit of heating value equivalent to 10 therms or 1 000,000 Btu.
IV.Res onden The person, corporation, licensee, agency, authority, or other legal entity or ins~menta/ity on whose
behalf the report is made.
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.C. 717-717w)
Sec.10(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 information.
The Commission may require that such reports shall include, among other things, full information as to assets and liabilities,
capitalization, investment and reduction thereof, gross receipts, Interest due and paid, depreciation, amortization, and other
reserves, costs of facilities, cost of maintenance and operation of facilities for the production. transportation. delivery, use, or
sale of natural gas, cost of renewal and replacement of such facilities, transportation! delivery, use, and sale of na~ral gas..
Sec.16. The Qommission shall have power 10 perfonn any and all acU;;. and to prescribe, issue, make, amend, and rescind
such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other
things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form
or .forms of all statements declarations, applications, and reports to be filed with the Commission. the information which they
shall contain. and time within which they shall be filed...
GENERAL PENALTIES
Sec21(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
UDon conviction thereof by a fine of not exceedina $500 fur each and every day durim:1 which such offense occurs.
FERC FORM NO.2 (12-96)Page iv
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Questar Gas Company Dec. 2005
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Utah 84111
05 Name of Contact Person 06 Title of Contact Person
Jeff Callor Financial Reports Supervisor
07 Address of Contact Person (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Utah 84111
08 Telephone of Contact Person 09 This Report Is to Date of Report
Including Area Code (1) !XI An Original (Mo, Da, Yr)
[phone] (2) 0 A Resubmission March 29, 2006
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of his/her knowledge, infonnation, and belief
all statements off act contained in the accompanying report are true and the accompanying feport is a correct statement of the business and affairs
of the above named respondent in respect to each and every matter set forth thefein during the period from and including January I to and including
December 31 of the year of the report.
01 Name 02 Title
David M. Curtis Vice President and Controller
03 Signature
------
04 Date Signed (Mo, Day, Yr)
March 29, 2006
Title 18, U.C. IOOI makes it a crime fOf any pers~n knowingly and willingly to make to any Agency or Department of the United States any false
fictitious or ffaudulent statements as to any matter within its jurisdiction.
FERC F'ORM NO.
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
FERC FORM NO.2 (12-96)Page I
Name of Respondent This ~rt Is:Date of Report Year of Report
Questar Gas
(1) An Original (Mo, Da, Yr)
2005Campa ny (2) riA 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 cartaln pages. Omit pages where the responses are "none: "not applicable " or "NA"
Tide of Schedule Reference Dale Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
General Information 101
Controf Over Respondent 1-02
Corporations Controlled by Respondent 103
Security Holdel1 and Voting Powers 107
Important Changes During lI1e Year 108
Coniparallve Balance Sheet 110-113
Statement of Income for !lie Year 114-116
Statement of Accumulated Comprehensive Income and Hedging Acllvllies .117
Slalement of Retained Earnings for lI1e Year 118-119
10 'Statements of Cash Fl9ws 120-121
Noles to FInancial Statements 122
BAlANCE SHEET SUPPORTING SCHEDULES (Assets and Oll1er Debits)
Summllly of Ubllty Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201
Gas Plant In SeIVIce 204-209
Gas Property and Capacity leased from Olilers 212
Gas Property and Capacity Leased to Olilem 213
Gas Plant Held for Fulw'e Use 214
Construction Work In P~ress-Gas 216
General Description of ConsIrucUon Overhead Procedure 218
Accumulated Provision for Depreciation of Gas Utility Plant 219
Gas Stored 220
Investments 222-223
InvesImenls In Subsidiary CooIpanies 224-225
Prepayments 230
Extraordinary Property losses 230
Unrecovered Plant and Regulatory Study Costs 230
OII1er ReguJaIo!Y Assets 232
MIscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234-235
lANCE SHEET SUPPORTING SCHEDULES (LIabilities and OlherCredils)
Capital Stock 250-251
Capital Stock Subscribed, CapRa! Stock Liability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock 252
Other Paid-in Capital 253
Discount on Capital Stock 254
Capital Stock Expense 254
SecuriUeslssued or Assumed andSecuriUes Refunded or ReOred During the Year 255
long-Term Debt 256-257
Unamortized Debt Expense, Premium, and Dlscounlon 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 ~rt Is:Date of Rap'ort Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr), (2) A ~esubmisslon Dec. 31, 2005
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 IINA.
Title of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(e)(d)
Reconciliation of Reported Ne,l'lncome with Taxable Income for Federa/lncome Taxes 261
Taxes Accrued, Prepaid, and Charged During Year 262-263
Miscellaneous Current and Accrued Uablfities 266
Other Deferred Credits 269
Acwmula!ed Deferred Income Taxe&-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulatory UabDlUes 276
INCOME ACCOUNT 'SUPPORTING SCHEDULES
Gas Operatfng Revenues 300-301
Revenues 110m TransportaUon of Gas of Others Through Galherfng FacUitIes 302-303
'47 Revenues from Transportation of Gas of Others Through Transmission FaciliUes 304-305
Revenues from Storage Gas of Others 306-307
Other GaS Revenues 306
Gas Operation and Maintenance Expenses 317-325
Exchange and Imbalance Transactfons 328
Gas Used In Utility Operations 331
Transmission and Compl'9ss1on'of Gas by Olhers 332
54.OIherGas Supply Expenses 334
M1sceUaneous General Expenses-Gas 335
DeprecIation. Depletion, and Amortization of Gas Plant 336-336
Partk:ulars Concerning CertaIn Income Deduction and Interest Charges Accounts 340
COMMON SECTION
Regulatory CommIssion Expenses 350-351
59'DlslribuUon of Salaries and Wages 354-355
0Iarges for Outside Professional and Other Consultative Services 357
GAS PlANT STATISTICAL DATA
. '
Compressor Stalfons 506-509
62,Gas Storage Projects 512-513
Transmission Ones 514
Transmission System Peak Deliveries 518
Auxlnary Peaking FacillUes 519
Gas Account-Natural Gas 520
System Map 522
Foolnote Reference 551
footnote Text 552
Slockholde(s Reports (check appropriate box)
Four copies will be submitted
0 No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
BLANK PAGE
(Next page is 101)
This Report Is:
(lilt An Original
QUEST AR GAS COMPANY (2n A Resubmission
GENERAL INFORMA nON
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
Name of Respondent Date of Report
(Mo, Da, Yr)
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 year s certified fmancial statements?
ofJ Yes...Enter the date when such independent accountant was initially engaged:
(2)~ No
FERC FORM NO.2 (12-96)Page 101
Year of Report
Dec. 31 2005
Name of Respondent
QUESTAR GAS COMPANY
This Report Is: Date of Report Year of Report
(l)5i An Original (Mo, Da, Yr)
(2)n A Resubmissio
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 infonnation is available from
name of controlling corporation or organization, manner the SEC 10-K Report Fonn filing, a specific reference to
in which control was held, and extent of control. If con- the report fonn (i.e. year and company title) may be
trol was in a holding company organization, show the chaiI listed provided the fiscal years for both the lOoK 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
Dec. 31 , 2005
Questar Gas prior parent company, Questar Regulated Services Company (Regulated Services), merged effective
March 31, 2005 with Questar Gas. Questar Gas was the surviving company. Regulated Services was a holding
company that provided management, engineering and accounting services for its wholly owned subsidiaries, Questar
Pipeline and Questar Gas. Regulated Services was a wholly owned subsidiary of Questar. Questar Pipeline and Questar
Gas became wholly owned subsidiaries of Questar as a result of the merger.
Detailed infonnation concerning the reorganization is disclosed in the 2005 Fonn lO-k reports filed by Questar Gas and
Questar Corporation.
FERC FORM NO.2 (12-96)Page 102
" .
Name of Respondent This ~rt Is:Date of ReRort Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)
Dec. 31. 2005(2) nA Resubmlssion
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 oJ" for joint control.
DEFINITIONS
. See U)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 FootnoteNo.Stock Owned Reference
(a)(b)(c)(d)(e)
Pane not Annlicable
19-
FERC FORM NO.2 (12.96)Page 103
BLANK PAGE
(Next page is 107)
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:(In An Original
(2D A Resubmlssion
SECURITY HOLDERS AND VOTING POWERS
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 numbef 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 secufity 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 directofs included in such
list of 10 security holders.
2, If any security other than stock carries voting fights
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, 2005
Line
No.
Name (Title) and Address of
Security Holder
(a)
4 TOTAL votes of all voting securities
5 TOTAL number of security holders
6 TOTAL votes of security holders
listed below
7 Questar Corporation
FERC FORM NO.2 (12-96)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
how such secufity 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 Of issue of security has any special
priveleges in the election of directors, trustees or mana-
gers, or in the determination 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 informa-
tion relating to exercise of the options, warrants, or
fights. Specify the amount of such securities or assets
any officer, difector, 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 wefe issued on a prorata basis.
2, State the total number of votes cast at the 3. Give the date
latest general meeting prior to the end of year and place of such
for election of difectors of the respondent and meeting:number of such votes cast by proxy May 18 2005Total: 9 189 626
By proxy:
Number of votes as of (date):
Total
Votes
(b)
189 626
One
189 626
189 626
Page 107
Salt Lake City, Utah
VOTING SECURlTIES
Common
Stock
(c)
189 626
One
Preferred
Stock
(d)
Other
(e)
189 626
189 626
Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(l)ug An Original
(2)0 A Resubmission
IMPORTANT CHANGES DURING TIIE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
Give particulars (details) concerning the matters indi-
cated below. Make the statements explicit and precise, and
number them m 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 feport, make a reference to the sche-
dule in which it appears.
1. Changes in and important additions to franchise rights:
Describe the actual consideration given therefor and state
from whom the franchise rights were acquired. If acquired
without the payment of considefation, state that fact.
2. Acquisition of ownefship 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 feference to Commission authorization.
3, Purchase or sale ofan operating unit or system: Give
a bfief description of the property, and of the transactions
relating thereto, and feference to Commission authofization
if any was required. Give date journal entries called for
by the Uniform System of Accounts were submitted to the Com-
purchase contract or otherwise, giving location and
approximate total gas volumes available, period of con-
tracts, and other parties to any such arrangements etc.
6. Obligations incurred or assumed by respondent as
guarantor for the performance 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 refefence to
Commission authorization if any was required.
7. Changes in articles of incorporation Of amendments to
charter: Explain the nature and purpose of such changes
or amendments.
8. State the estimated annual effect and nature of
mission.
4. Important leaseholds (other than leaseholds for natural
gas lands) that have been acquired or given, assigned or sur-
rendefed: Give effective dates, lengths of terms, names of
parties, rents, and other conditions. State name of Com mis-
sion authorizing lease and give reference to such authofiza-
tion.
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 fesults of any such proceedings culminated
during the year.
10. Describe bfiefly any materially important trans-
actions of the respondent not disclosed elsewhere in
this report in which an officer, director, security
holder reported on page 106, voting trustee, associated
company or known associate of any of these persons was a
party or in which any such person had a material inter-
est.
11. Estimated increase or decrease in annual revenues
5. Important extension Of reduction of transmission or
distribution system: State territory added or felinquished
and date operations began or ceased and give reference to
Commission authorization, if any was required. State also
the approximate number of customefS added or lost and ap-
proximate annual revenues of each class of service. Each na-
tural gas company must also state major new continuing sour-
ces of gas made available to it from purchases, development,
due to important rate changes: State effective date and
approximate amount of incfease or decrease fOf each
revenue classification. State the number of customers
affected.
12. If the important changes during the year relating
to the respondent company appearing in the annual report
to stockholders are applicable in every respect and fur-
nish the data required by instructions I to 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, 108e, 108f
12. None
FERC FORM NO.2 (12-96)Page 108
Name of Respondent
QUESTAR GAS COMPANY
This Report Is: Date of Report(I) ~ An Original (Mo, Da, Yr)
(2) 0 A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Year of Report
Dec. 31, 2005
1. CHANGES AND ADDITIONS TO FRANCHISE RIGHTS
Franchise rights were obtained by Questar Gas Company in the calendar year of 2005 from the following:
Riverton
Provo
Bluffdale
South Jordan
Pleasant View
tenn length of 15 years (initial) with five 3-year renewal periods
tenn length of 15 years (initial) with five 3-year renewal periods
tenn length of 15 years (initial) with five 3-year renewal periods
tenn length of 15 years (initial) with five 3-year renewal periods
tenn length of 15 years (initial) with five 3-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
9. IMPORTANT LEGAL PROCEEDINGS
Rate Regulation and Other Matters
lation
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 permit Questar Gas to recover gas costs
through a balancing-account procedure and to reflect natural gas-price changes on a periodic
generally semi-annual basis. Questar Gas has also received permission from the PSCU and
PCSW to reflect in its gas costs specified costs associated with hedging contracts.
Gas-Processin Dis ute
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 to manage the heat content of its gas supply. As a result of the court's order, Questar Gas
recorded a $29 million liability for a potential refund to gas distribution customers. This liability
included revenue received for processing costs and interest ftom 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. 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.
In response to a Questar Gas petition, the PSCU clarified that its order did not preclude
recovery of ongoing and certain past processing costs. Questar Gas requested ongoing rate
coverage for gas processing costs in its pass-through filings. 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. The $5.7 million is Utah's share of the estimated $6 million
annual cost of operating the gas processing plant. The Wyoming share has been recovered in
rates.
In October 2005, Questar Gas, the Utah Division of Public Utilities and the Committee of
Consumer Services submitted a stipulation to the PSCU to resolve issues related to cost recovery
of carbon dioxide processing activities. The PSCU held a hearing on October 20, 2005, and
issued an order on January 6 2006 approving the stipulation beginning on February 1 2005. The
stipulation provides for the recovery of 90% of the non fuel cost of service for processing and
100% of the fuel costs up to 360 Mdth per year. Half of the third-party processing revenues are
shared with customers after the first $0.4 million. In the fourth quarter of2005 Questar Gas
reduced expenses for recovery of gas costs by $4.9 million for the period ftom February 1 2005
to December 31 , 2005. A request to the PSCU for rehearing of this issue was denied. The two
individuals who filed this request have indicated they may appeal the issue to the Utah Supreme
Court.
State Rate Re ulation
Page 108 b
9. IMPORT ANT LEGAL PROCEEDINGS CONTINUED
Questar Gas files periodic applications with the PSCU and PSCW requesting pennission
to reflect annualized gas cost increases or decreases in its rates. Gas costs are passed on to
customers on a dollar for dollar basis with no markup.
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 oversight by
regulatory commissions for evidence of subsidization and above-market payments.
Questar Gas is subject to the requirements of the Pipeline Safety Improvement Act.
Questar Gas estimates that it will cost $4.0 to $5.0 million per year to comply with the Act, notincluding costs of pipeline replacement if necessary. The PSCU has allowed Questar Gas to
record a regulatory asset for these incremental operating costs incurred to comply with this Act
until the next rate case or 2007, whichever is sooner.
al Proceedin
Questar Gas is involved in a variety of pending legal disputes involving commercial
litigation arising in the ordinary course of business, including, but not limited to, royalty claims
contract claims and environmental claims. While the ultimate outcome and impact on Questar
Gas cannot be predicted with certainty, management believes that the outcome of these cases will
not have a material adverse effect on financial position, operating results or liquidity. Questar Gas
regulatory proceedings involving coverage for certain processing costs are described in Item 8 of
Part II of this Annual Report.
nber . Questar affiliates, including Questar Gas, are involved in various pending
lawsuits filed by Jack Grynberg, an independent producer. The only active case United States ex
reI. Grynberg v. Questar Corp.Civil No. 99-MD-1604, consolidated as In re Natural Gas
Royalties Qui Tam Litigation Consolidated Case MDL No. 1293 (D. Wyo.) involves qui tamclaims 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 motions in Wyoming s 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 defendants filed a motion contending that the court has no jurisdiction over the case
because Grynberg cannot satisfy the statutory requirements for jurisdiction. The defendants
argued Grynberg s allegations were publicly disclosed prior to the filing of his complaint and
Grynberg is not the "original source" of the infonnation on which the allegations are based. The
Special Master appointed in the case issued a Report and Recommendation to the district court
recommending dismissal of the Questar defendants, except for one small entity acquired by
Questar Gas after these cases were filed. The district court heard arguments on whether to adopt
the Special Master s Report on December 9 2005. The district court has not issued a decision.
Management is unable to detennine a reasonable range of loss, if any, related to this matter.
Environmental Matters
Questar Gas is listed as a responsible party at sites involving hazardous wastes.
Page 108 c
Name of Respondent This Report Is:Date of Report Year of Report
(1) (8 An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN'(2) A Resubmission Dec. 31, 2005
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2005
TEMP.
AVG ADJ Jan 1, 2005 June 1, 2005 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue June. 01,2005
GSI 771,737 85,166,343 $686,377,247 $783,127,587 $96,750,340GSE
GSS 926 582,764 $5,721 228 $6,383,276 $662,048
655 149,969 $43,442,592 $51,602,504 $8,159,912
$131 448 $130 716 ($732)
270,250 $19,077 510 $22,816,943 $3,739,433NGV129,548 $1,065,605 $1,213,486 $147,881
12,807,883 $2,023,641 $2,023,641
23,217 $12,746 $12,746
17,957 998 $2,551 214 $2,551 214
TOTAL UTAH 779,476 127 087,972 $760,403,231 $869,862 113 $109 458,882
TEMP.
AVG ADJ Jan. 1,2005 June 1, 2005 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue June 01, 2005
GSI 22,764 048,035 $25 862 880 $28,913 384 $3,050,504GSW122159,217 $1,390,418 $1,549,763 $159,345
286,414 $1,932,572 $2,219,220 $286,648
NGV 886 $70,289 $78,184 $7,895
349,647 $110,955 $110 955
66,007 $16,278 $16,278
TOTAL WY 23,939 917,206 $29,383 392 $32,887,784 $3,504,392
Contract Rates for 1-2, IS2, 1-, 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) (ll An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN'(2) 0 A Resubmission Dec. 31 , 2005
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2005
TEMP.
AVG ADJ June 1 2005 Oct. 1 2005 REVENUEUTAHCUSTDTHChange in Revenue Change in Revenue Nov 1 2005GSI77173785,166,343 $783,127,587 $783,127,587
GSE
GSS 926 582,764 $6,383,276 $6,383,276
655 149,969 $51,602,504 $51,602,504
$130,716 $130 716
270 250 $22,816 943 $22 816,943
NGV 129,548 213,486 213 486
12,807 883 023,641 $2,023,641
23,217 $12 746 $12,746
17,957,998 551,214 $2,551,214
TOTAL UTAH 779,476 127 087 972 $869,862,113 $869,862 113
TEMP.
AVG ADJ June 1 2005 Oct. 1 2005 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Nov 1, 2005GSI764048035$28 913 384 $31 726 871 $2,813,487
GSW 122 159,217 549,763 $1,696,730 $146,967
286,414 $2,219,220 $2,483 595 $264,375
NGV 886 $78,184 $85,463 $7,279
349,647 $110 955 $11 0 955
007 $16,278 $16,278TOTAL WY 23,939 917 206 $32 887,784 $36,119,892 $3,232 108
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 e
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUE STAR GAS COMPAN~(2) A Resubmission Dec. 31 , 2005
IMPORTANT CHANGES DURING THE YEAR
IMPORT ANT ANNUALIZED RATE CHANGES DURING 2005
TEMP.
AVG ADJ Oct 1 2005 Nov. 1 2005 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Nov 1,2005
GSI 771,737 85,166,343 $783,127,587 $944,079,519 $160,951,932
GSE
GSS 926 582,764 $6,383,276 $7,482,950 $1,099,674
655 149,969 $51,602,504 $65,121,585 $13,519,081
$130,716 $130,596 ($120)
270 250 $22 816,943 $29,001 610 $6,184 667
NGV 129,548 $1,213 486 $1,458,438 $244,952
807 883 $2,023,641 008,171 ($15,470)
23,217 $12,746 $12 746
17,957,998 551,214 776 269 $225,055
TOTAL UTAH 779,476 127,087 972 $869,862,113 $1,052 071 884 $182 209,771
TEMP.
AVG ADJ Oct 1,2005 Nov 1,2005 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Nov 1, 2005
GSI 764 048,035 $31,726,871 $31,726 871
GSW 122 159,217 $1,696,730 696,730
286 414 483,595 $2,483 595
NGV 886 $85,463 $85,463
349,647 $110,955 $110 955
66,007 $16,278 $16,278
TOTAL WY 23,939 917,206 $36 119,892 $36,119,892
Contract Rates for 1-, IS2, 1-, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 f
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2005
IMPORTANT CHANGES DURING THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2005
TEMP.
AVG ADJ Nov. 1,2005 Dec. 1,2005 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Dec. 1, 2005
GSI 771,737 85,166,343 $944 079,519 $944 079,519
GSE
GSS 926 582,764 $7,482,950 $7,482,950
655 149,969 $65,121,585 $65,121,585
$130,596 $130,596
270 250 $29,001 610 $29,001,610
NGV 129,548 $1,458,438 $1,458,438
807,883 008,171 008,171
217 $12 746 $12,746
957 998 $2,776,269 776 269
TOTAL UTAH 779 476 127,087 972 052 071 884 $1,052,071,884
TEMP.
AVG ADJ Nov. 1, 2005 Dec. 1,2005 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Dec. 1, 2005GSI764048,035 $31 726,871 $33,825,536 $2,098,665
GSW 122 159,217 696,730 806,355 $109,625
286 414 $2,483,595 680 800 $197,205
NGV 886 $85,463 $90,892 $5,429
349,647 $110 955 $110,955
66,007 $16,278 $16,278
TOTAL WY 939 917,206 $36,119,892 $38,530,816 $2,410,924
Contract Rates for 1-2, IS2, 1-, and IS4 are Dot included in above.
FERC FORM NO.2 (12-96)Page 108 g
BLANK PAGE
BLANK PAGE
(Next page is 110)
Name of Respondent This Report is:Date of Report Year of Report
(1)Dx An Original (Mo, Da, Yr)
IOUESTAR GAS COMPANY 1(2) FI A Resubmission Dec. 31, 2005
COMP ARA TIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Title of Account Ref.Balance at Balance atLinePage No.Beginning ofYeat End of Year No.(a)(b)
UTILITY PLANT
Utility Plant (101-106. 114)200-201 1 316.987.394 1.378.578 772Construction Work in Progress (107)200-201 201.852 10.435615TOTAL Utility Plant (Enter Total oflines 2 and 3)1321.189246 1.389014386(LesS) Accum. Prov. for Depr. Amort. DeDI. (108 III 115)200-201 (572.289.879 (615934453)Net Utility Plant (Enter Total ofline 4 less 5)748.899.367 773 079 933Nuclear Fuel (120.120.4.120.
(Less) Accum. Prov. for Amort. ofNucl. Fuel Assem. (120.
Net Nuclear Fuel (Enter Total ofline 7 less
Net Utility Plant (Enter Total of lines 6 and 9)748.899.367 773 079.933Utility Plant Adjustments (I 16)122-123
Gas Stored Underground-Noncurrent (117)220
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)221
(Less) Accum. Prov. for DepT. and Amort.(122)221
Investments in Associated Companies (123)222-223
Investment in Subsidiary Companies (123.224-225
(For Cost of Account 123.1. See Footnote Pa~e 224 line 42)
Noncurrent Portion of Allowances
Other Investments (124)222-223-229
Special Funds (l25-128Y 3 778 304 029.883TOTAL Other Property & Investments (Total oflines 14 thru 2(3 778 304 029 883CURRENT AND ACCRUED ASSETS
Cash (131)1 993 282 3 092237Special Deposits (132-134)
Workin!! Funds (135)138.150 114 150Temporarv Cash Investments (136)222-223
Notes Receivable (141)465
Customer Accounts Receivable (142)112.204.556 188627.099
Other Accounts Receivable (143)1.440.483 2772.740(Less) Accum. Provo for Uncollectible Acct.-Credit (144)(2.904.541 (4 050.687)
Notes Receivable from Associated Companies (145)
Accounts Receivable from Assoc. Companies (146)544 338 2.101.771
Fuel Stock (151)
Fuel Stock Expense Undistributed (152)
Residuals (Elec) and Extracted Products (Gas) (153)
Plant Material and Operatinl!: SuDDlies (154)6 159422 660 794Merchandise (155)
Other Materials and Supplies (156)65213 67813Nuclear Materials Held for Sale (157)
Allowances (158.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)(58.855 (79 876Gas Stored Underground - Current (164.220 44339.868 57.526203liQuefied Natural Gas Stored and Held for Processing (l64.220
Prepayments [phone].038 3 125.155Advances for Gas (166-167)229
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
TOTAL Current & Accrued Assets (Enter Total oflines 23 thru 166.110 418 259957.428
FERC FORM NO.2 (12-96)Page 110
Name of Respondent This Report is:Date of Report Year of Report
(1) rn An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) FI A Resubmission Dec. 31 , 2005
COMPARATIVE BALANCE SHEET (ASSETS AND OTIIER DEBITS)
Line Title of Account Ref.Balance at Balance at
No.Page No.Begirming ofYern End of Year
(a)(b)(c)(d)
DEFERRED DEBITS
Unamortized Debt Expense (181)660 696 398 230
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.3)591 068 547 423
Prelim. Survey and Investigation Charges (Electric) (183)
Prelim. Sur. and Invest. Charges (Gas) (183.1, 183.231
Clearing Accounts (184)(162 125)(268 364)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)233 667 343
Def. Losses from Disposition of Utility PIt. (187)
Research, Devel. and Demonstration Expend. (188)352-353
Unamortized Loss on Reacquired Debt (189)251 883 504 294
Accwnulated Deferred Income Taxes (190)234-235 519 547 277 518
Unrecovered Purchased Gas Costs (191)219 854 851 814
TOTAL Deferred Debits (Enter Total oflines 53 thru 65)084 589 321 256
TOTAL Assets and other Debits (Enter Total oflines 10, 11, 12
, 51, and 66) 960 872 678 103 388 500
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)
QUESTAR GAS COMPANY (2)A ResubmisslOn Dec. 31, 2005
COMP ARA TIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No.Beginning of Yea End of Year
No.(a)(b)(c)(d)
PROPRIETARY CAPITAL
Common Stock Issued (201)250-251 974 065 974 065
Preferred Stock Issued (204)250-251
Capital Stock Subscribed (202, 205)252
Stock Liability for Conversion (203, 206)252
Premium on Capital Stock (207)252 121 875 000 115 254 975
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
Unappropriated Undistributed Subsidiary Earnings (216.118-119
(Less) Reacquired Capital Stock (217)250-251
TOTAL Proprietary Capital (Enter Total oflines 2 thru 13)314 970 333 318 324 902
LONG-TERM DEBT
Bonds (221)256-257 273 000 000 323 000 000
(Less) Reacquired Bonds (222)256-257
Advances nom 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)273 000 000 323 000 000
011IER NONCURRENT LIABll..ITIES
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.
Accumulated Miscellaneous Operating Provisions (228.4)648 507 014 181
Accumulated Provision for Rate Refunds (229)
TOTAL Other Noncurrent Liab. (Enter Total of lines 24 thru 29 648 507 014 181
CURRENT AND ACCRUED LIABll..ITIES
Notes Payable (231)
Accounts Payable (232)779 823 151 924 079
Notes Payable to Associated Companies (233)200 000 400 000
Accounts Payable to Associated Companies (234)980,694 409,720
Customer Deposits (235)387 572 770 525
Taxes Accrued (236)262-263 (7,456 555)455 249\
Interest Accrued (237)226 152 308,098
Dividends Declared (238)
Matured Long-Term Debt (239)
Matured Interest (240)
Tax Collections Payable (241)11,408 934 15,871 659
Miscellaneous Current and Accrued Liabilities (242)268 922 642 911 190
Obligations Under Capital Leases-Current (243)
TOTAL Current & Accrued Liab. (Enter Total oflines 32 thru 220 449 262 284 140 022
FERC FORM NO.2 (12-96)Page 112
Name of Respondent This Report is :Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2)A Resubmission Dec. 2005
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 Yew End of Year
No.(a)(b)(c)(d)
DEFERRED CREDITS
Customer Advances for Construction (252)634 421 248 567
Accumulated Deferred Investment Tax Credits (255)776 732 381 843
Deferred Gains trom Disposition of Utility Plant (256)
Other Deferred Credits (253)269 951 391 162 647
Other Regulatory Liabilities (254)278 314 771 072,742
Unamortized Gain on Reacquired Debt (257)260
Accumulated Deferred Income Taxes (281-283)130 127 261 131 043 596
TOTAL Deferred Credits (Enter Total oflines 47 thru 52)151 804 576 176 909 395
TOTAL Liabilities & Other Credits (Enter Total of lines 14, 22
, 45, 54 )960 872 678 103,388 500
FERC FORM NO.2 (12-96)Page 113
Name of Respondent This Report is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A ResubmisslOn Dec. 31, 2005
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 together
and 413 above.with an explanation of the major factors which
3. Report data for lines 7, 9 and 10 for Natural Gas affect the rights of the utility to retain such
companies using accounts 404., 404.2, 404.3, 407.revenues or recover amounts paid with respect to
and 407.power and gas purchases.
4. Use page 122 for important notes regarding the 6. Give concise explanations concerning
statement of income or any account thereof.significant amounts of any refunds made or
(Ref.TOTAL
Account Page
Line No.Current Year Previous Year
No.(a)(b)(c)(d)
UTILITY OPERATING INCOME
Operating Revenues (400)300-301 962 547,441 764 192 844
Operating Expenses
Operating Expenses (401)317-325 826 070 792 640 339 990
Maintenance Expenses (402)317-325 189 978 662 779
Depreciation Expense (403)336-338 754 340 885 641
Amort. & Depl. of Utility Plant (404-405)336-338 970 522
Amort. of Utility Plant Acq. Adj. (406)336-338
Amort. of Property Losses, Unrecovered Plant
and Regulatory Study Costs (407)
Amort. of Conversion Expenses (407)
Regulatory Debits (407.3)
(Less) Regulatory Credits (407.4)
Taxes Other Than Income Taxes (408.1)262-263 012 532 767 396
Income Taxes - Federal (409.1)262-263 674 328 (12 196 622)
- Other (409.1)262-263 935 465 (1,808 574)
Provision for Deferred Income Taxes (410.1)234-235 211 754 981 449
(Less) Provision for Deferred Income Taxes-Cr. (411.1 234-235
Investment Tax Credit Adj. - Net (411.4)
(Less) Gains from Disp. of Utility Plant (411.6)
Losses from Disp. of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.8)
Losses from Disposition of Allowances (411.
TOTAL Utility Operating Expenses
(Enter Total of lines 4 thru 18)909 886 158 715 667 581
Net Utility Operating Income (Enter Total of line 2
less 19) (Carry forward to page 117, line 21)661 283 525 263
FERC FORM NO.2 (12-96)Page 114
Name of Respondent This Report is: Date of Report Year of Report
(1) ug An Origin (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) 0 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.
Dec. 31, 2005
ELECTRIC UTILITY
Current Year Previous Year Current Year Previous Year
OTHER UTILITY
Current Year
(i)
826 070 792
189 978
754 340
970
640 339 990
662 779
885 641
522
012 532 767 396
674 328 (12 196 622)
935 465 (1,808 574)
211 754 981 449
909 886 158 715 667 581
661 283 525 263
FERC FORM NO.(12-96)Page 115
Name of Respondent This Report is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY 1(2) A Resubmission Dec. 31,2005
STATEMENT OF INCOME FOR THE YEAR (Continued)
(Ref.TOTAL
Account Page
Line No.CuITent Year Previous Year
No.(a)(b)(c)(d)
Net Utility Operating Income (Carried fwd. from page 114)52661 283 48 525 263
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutilitv Operating Income
Rev. From Merchandising, Jobbing & Contract Work (415
(Less) Costs & Exp. ofMerch.,Job. & Contr. Work (416)
Revenues From N onutility Operations (417)
(Less) Expenses of Non utility Operations (417.
Nonoperating Rental Income (418)
Equity in Earnings of Subsidiary Companies (418.119
Interest and Dividend Income (419)830 635 887,986
Allow. for Other Funds Used During Construction (419.
Miscellaneous Nonoperating Income (421)396,438 3,195,213
Gain on Disposition of Propertv (421.168,952 64,843
TOTAL Other Income (Enter Total oflines 25 thru 34)396 024 4 148042
Other Income Deductions
Loss on Disposition ofPropertv (421.2)161,734 312,598
Miscellaneous Amortization (425)340 812 59,997
Miscellaneous Income Deductions (426.1-426.5)340 300,439 302,193
TOTAL Other Inc. Deductions(Total oflines 37 thru 39)469 986 674 788
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.262-263
Income Taxes-Federal (409.262-263 826.577 712,438
Income Taxes-Other (409.262-263 506,897 160,303
Provision for DefeITed Inc. Taxes (410.234-235 168 897 326,500
(Less) Provision for DefeITed Income Taxes-Cr.(411.234-235
Investment Tax Credit Adj.Net (411.5)
(Less) Investment Tax Credits (420)(394 889 (395,128)
TOTAL Taxes on Other Inc.& Deduct.(Total of 42 thru 48)1,454 328 804,113
Net Other Inc. & Deduct. (Enter Total oflines 35 40,49)3 471 710 669 141
INTEREST CHARGES
Interest on Long- Tenn Debt (427)16986 552 17.556,458
Amort. of Debt Disc. and Expense (428)258-259 010 055 993,743
Amort. of Loss on Reacquired Debt (428.
ess) Amort. of Premium on Debt-Credit (429)258-259
(Less) Amort. of Gain on Reacquired Debt-Credit (429.1)
Interest on Debt to Assoc. Companies (430)340 679,186 654,912
Other Interest Expense (431)340 561,764 661,692
(Less) Allow. for BOIT. Funds Used During Constr.Cr.(432)(79,158)(133.599)
Net Interest Charges (Enter Total oflines 52 thru 59)20,158.399 19 733 206
Income Before Extraord. Items (Total of lines 21 50 & 60)35 974 594 31461198
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraord. Items(Enter Total of line 63 less line 64)
Income Taxes-Federal and Other (409.3)262-263
Extraord. Items After Taxes(Total of line 65 less line 66)
Net Income (Enter Total oflines 65 and 67)974,594 31461,198
FERC FORM NO.2 (12-96)Page 116
Name of Respondent This
wort
Is:Date of Report Year of Report
Ques ta r Gas Compa,
(1) An Original (Mo, Da, Yf)Dee.31,2005(2)DA Resubmlssion
Statement of Accumulated Comnrehensive Income and Hedaina Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis. where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of othef cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges , report the accounts affected and the related amounts in a footnote.
Unrealized Gains Minimum Pension Foreign Currency OtherLIneand losses on liabililly Adjustment Hedges AdjustmentsNo.Item available-for-sale (net amount)
. securities
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Year Reclassification from Accounl219 to
Net Income
3 Preceding Year Changes in Fair Value
4 Total (Jines 2 and 3)
5 Balance of Account 219 at End of Preceding Year
Beginning of Current Year
6 Current Year Reclassifications from Accounl219to
Nellncome
7 Current Year Changes in Fair Value
8 Total (lines 6 and 7)
9 Balance of Account 219 al End of Current Year
FERC FORM NO.2 (NEW 06-02)Page 117
Name of Respondent This R~ort Is: Date of Report(1) WAn Original (Mo, Da, Yr)Questar Gas Company (2) DA Resubmission
Statement of Accumulated Com rehensive Income and Hed in
LIne
No.
Other Cash
Flow Hedges
(Specify)
FERC FORM NO.2 (NEW 06-02)
Other Cash
Flow Hedges
(Specify)
(9)
Page 117a
Tolals for each
category of
items recorded in
Accounl219
(h)
Year of Report
Dee. 31, 2005
Nellncome
(Carried Forward
from Page 116
LIne 72)
Total
Comprehensive
Income
BLANK PAGE
Name of Respondent This Report is:Date of Report Year of Report (1) Pf An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31. 2005
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
I, Report all changes in appropriated retained earnings 5. Show dividends for each class and series of capital
unappropriated retained earnings, and unappropriated stock.
undistributed subsidiary earnings for the year.6. Show separately the State and Federal income tax
2. Each credit and debit during the year should be effect of items shown in account 493, Adjustments to
identified as to the fetained earnings account in which Retained Earnings.
recorded (Accounts 433, 436-439 inclusive). Show the 7. Explain in a footnote the basis for detennining the
contra primary account affected in column (b).arnount reserved or appropriated. If such reservation
3, State the purpose and arnount for each reservation or or appropriation is to be recurrent, state the number
appropriation of retained earnings.and annual arnounts to be reserved or appropriated as
4. List first account 439, Adjustments to Retained well as the totals eventually to be accumulated.
Earnings, feflecting adjustments to the opening balance 8. At lines 3 , II. And 15, add rows as necessary
of retained earnings. Follow by credit, then debit items to report all data. When rows are added, the additional
in that order.row numbers should follow in sequence, e., 3., 3., etc.
Item Contra pfimary Current Year Previous Year
Line Account Affected Amount Amount
(in dollars)(in dollars)
No.(a)(b)(c)(d)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
Balance - Beginmng of Year 170,121.268 164,160.071
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)
Credit:
Credit:
Credit: Retirement of Preferred Stock 204.
Credit:
Credit:
TOTAL Credits to Retained Earnings(Acct.439)(Total ofIines 4 thru 8)
Debit:
Debit: Retirement of Preferred Stock 204.
Debit:
Debit:
Debit:
TOTAL Debits to Retained Earnings(Acct.439)(Total ofIines 10 thru 14)
Balance Transferred from Income (Account 433 less Account 418.1)35 974 594 31461197
Appropriations of Retained Earnings (Account 436)
TOTAL Appropriations of Retained Earnings(Acct.436)(Lines 18 thru 21)
Dividends Declared - Pfeferred Stock (Account 437)
TOTAL Dividends Declared-Preferred Stock(Acct.437)(Lines 24 thru 28)
Dividends Declared - Common Stock (Account 438)
Cash Dividends
TOTAL Dividends Declared-Common Stock(Acct.438)(Lines 31 thru 35)(26000000 (25 500.000)
Transfers from Acct.2 I 6.1 Unappropriated Undistributed Subsidiary Earnings
Balance-End of Year (Total ofIines 1 36 and 37)180.095 862 170 12l,268
FERC FORM NO.(12-96)Page 118
Name of Respondent This Report is:
(1) An Original
QUEST AR GAS COMPANY 2 0 A Resubmission
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
Item
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
Line
No.
Prior Year
Amount
(in dollars)
APPROPRIATED RETAINED EARNINGS (Account 215)
State balance and purpose of each appropriated retained earnings amount at end of year
and give accounting entries for any applications of appropriated retained earnings
during the year.
TOTAL Appropriated Retained Earnings (Account 215)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE FEDERAL(Account 215.
UNAPPROPRlATED UNDISTRlBUTED SUBSIDIARY EARNINGS (Account 21
State below the total amount set aside through appropriations of retained earnings
as of the end of the year, in compliance with the provisions of Federally granted
hydroelectric project licenses held by the respondent. If any reductions or changes
other than the nonnal annual credits hereto have been made during the year, explain
such items in a footnote.
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 2 15.
TOTAL Appropriated Retained Earnings (Account 215, 215.1)(Enter Total of lines 45 & 46)
TOTAL Appropriated Retained Earnings (Account 215, 215.1, 216)(Enter Total oflines 38 & 47)
Balance - Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance - End of Year (Total of lines 49 thru 52)
FERC FORM NO.2 (12-96)Page 119
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1 ) An Original
A Resubmission
STATEMENT OF CASH FLOWS
l. If the notes to the cash flow statement in the respc 2. Under "Other" specifY significant amounts and group
annual stockholders report are applicable to this state- others
ment, such notes should be attached to page 122. 3. Operating ActivitiesnOther: Include gains and losses per-
mation about noncash investing and financing activities taining to operating activities only. Gains and losses per-
should be provided on page 122. Provide also on page taining to investing and financing activities should be
122 a reconciliation between "Cash and Cash Equivalents reported in those activities. Show on page 122 the
at End of Year" with related amounts on the balance amounts of interest paid (net of amounts capitalized) andsheet. income taxes aid.
DESCRIPTION (See Instructions for Explanation of Codes)
QUESTAR GAS COMPANY
Lin
No.
40 Investments in and Advances to Assoc. and Subsidi41 Contributions and Advances from Assoc. and Subsidi42 Dis osition ofInvestments in and Advances 43 Associated and Subsidi Com anies44 Purchase ofInvestment Securities a45 Proceeds from Sales ofInvestment Securities
FERC FORM NO.2 (12-96)
Construction
Cash Outflows for Plant Total of lines 26 thru 33
Dec. 31 2005
---.m!mJ
Name of Respondent This Report Is:
(I) X An Original
QUESTAR GAS COMPANY A Resubmission
STATEMENT OF CASH FLOWS Continued
4. Investing Activities 5. Codes used:
Include at Other (line 31) net cash outflow to acquire other (a) Net proceeds or payments.
companies. Provide a reconciliation of assets acquired (b) Bonds, debentures and other long-tenD debt.
with liabilities assumed on page 122. (c) Include commercial paper.
Do not include on this statement the dollar amount of (d) IdentifY separately such items as investments, fixed
leases capitalized per USofA General Instruction 20; in- assets, intangibles, etc.
stead provide a reconciliation of the dollar amount of
leases ca italized with the lant cost on a e 122 6. Enter on a e 122 clarifications and ex lanations.
DESCRIPTION (See Instruction No.5 for Explanation of codes) Amounts
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
Lin
No.46 Loans made or Purchased47 Collections on Loans
66 Net Increase in Short- Tenn Debt c67 Other:
78 Net Decrease in Short-tenD Debt c
90 Cash and Cash E uivalents at End of Year
FERC FORM NO.2 (12-96)
Net Increase Decrease in Receivables
Net Increase Decrease in Invento
Net Increase Decrease in Allowances Held for S eculation
Net Increase Decrease in Pa abies and Accrued Ex enses
Other:
000,000
Cash Provided b Outside Sources Total of lines 61 thru 69 25,579,975
Page 121
Activities
1. Use the space below for important notes regarding the
Balance Sheet, Statement of Income for the year
Statement
of Retained Earnings for the year, and Statement of Cash
Flows, or any account thereof. Classify the notes according
to each basic statement, providing a subheading for each
statement except where a note is applicable to more than
one statement.
2. Furnish particulars (details) as to any significant
contingent assets or liabilities existing at end of year
including a brief explanation of any action initiated by
the Internal Revenue Service involving possible '
. .
assessment
of additional income taxes of material amount, or of a
claim for refund of income taxes of a material amount ini-
tiated by the utility. Give also a brief explanation of
any dividends in arrears on cumulative preferred stock.
3. For Account 116, Utility Plant Adjustments, explain
the origin of such amount, debits and credits during the
year, and plan of disposition contemplated, giving re-
ferences to Commission orders or other authorizations
respecting classification of amounts as plant adjust-
ments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired
Debt, and 257, Unamortized Gain on Reacquired Debt, are
not used, give an explanation, providing the rate treat-
ment given these items. See General Instruction 17 of
the Yn~fonn System of Accounts.
5. Give a concise explanation of any retained earn-
, ,
ings restrictions and state the amount of retained
earnings affected by such restrictions.
6. If the notes to fmancial statements relating to
the respondent company appearing in the annual report to
the stockholders are applicable and furnish the data re-
quired by instructions above and on pages 114-121, such
notes may be attached hereto.
Note 1 - Summary of Significant Accounting Policies
Nature of Business
Questar Gas is a wholly owned subsidiary of Questar. The Company provides retail
natural gas distribution in Utah, southwestern Wyoming and a small portion of southeastern
Idaho.
Use of Estimates
The financial statements were prepared in accordance with u.S. generally accepted
accounting principles (GAAP) and with the instructions for annual reports on Fonn IO-K and
Regulations S-X and
K. The preparation of financial statements and notes in confonnity with GAAP requires
management to make estimates and assumptions that affect the reported amounts of assets
liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual
results could differ from these estimates.
Revenue Reco nition
Questar Gas records revenues for gas delivered to residential and commercial customers
but not billed as of the end of the accounting period. Unbilled gas deliveries are estimated for the
period from the date meters are read to the end of the month. Approximately one-half month of
revenue is estimated in any period. Gas costs and other variable costs are recorded on the same
basis to ensure proper matching of revenues and expenses. Questar Gas tariff allows for monthly
adjustments to customer charges to approximate the effect of abnonnal weather on nongas
revenues. The weather-nonnalization adjustment significantly reduces the impact of weather on
gas distribution earnings.
Page 122.
Regulation
Questar Gas is regulated by the Public Service Commission of Utah (pSCU) and the
Public Service Commission of Wyoming (PSCW). The Idaho Public Utilities Commission has
contracted with the PSCU for rate oversight of Questar Gas operations in a small area of
southeastern Idaho. These regulatory agencies establish rates for the sale and transportation of
natural gas. The regulatory agencies also regulate, among other things, the extension and
enlargement or abandonment of jurisdictional natural gas facilities. Regulation is intended to
permit the recovery, through rates, of the cost of service, including a return on investment.
The financial statements of Questar Gas are presented in accordance with regulatory
requirements. Methods of allocating costs to time periods, in order to match revenues and
expenses, may differ from those of other businesses because -of cost allocation methods used in
establishing rates.
Purchased-Gas Adjustments
Questar Gas accounts for purchased-gas costs in accordance with procedures authorized
by the PSCU and the PSCW. Purchased-gas costs that are different from those provided for in
present rates are accumulated and recovered or credited through future rate changes. Questar Gas
may hedge a portion of its natural gas supply to mitigate price fluctuations for gas distribution
customers. The benefits and the costs of hedging are included in the purchased-gas-adjustment
account. The regulatory commissions allow Questar Gas to record periodic mark to market
adjustments for commodity price hedging contracts in the purchased-gas-adjustment account.
Questar Gas was not a party to hedging transactions as of December 31 , 2005 or 2004.
Other Regulatory Assets and Liabilities
In addition to purchased-gas adjustments, rate regulated businesses are permitted to defer
recognition of certain costs, which is different from the accounting treatment required of nonrate
regulated businesses. See Note 5 to the financial statements for a description and comparison of
regulatory assets and liabilities as of December 31 2005 and 2004.
Cash and Cash Equivalents
Cash equivalents consist principally of repurchase agreements with maturities of three
months or less. In almost all cases, the repurchase agreements are highly liquid investments in
overnight securities made through commercial bank accounts that result in available funds the
next business day.
Property, Plant and Equipment
Property, plant and equipment is stated at historical cost. Maintenance and repair costs
are expensed as incurred. Abandonment costs on a majority of long-lived distribution assets have
not been capitalized due to a lack of a legal obligation to abandon the assets.
Depreciation and amortization are based upon rates that will systematically charge the
costs of assets against income over the estimated useful lives of those assets. Major categories of
fixed assets are grouped together for depreciation purposes. Salvage value is not considered when
determining depreciation rates under the group method. Gains and losses on asset disposals are
recorded as adjustments to accumulated depreciation. Distribution assets are depreciated using the
Page 123
straight line method ranging from 3% to 33% per year. Investment in gas wells is depreciated
using the unit of production method. Average depreciation and amortization rates used in the 12
months ended December 31 , were as follows.
2005 2004 2003
Distribution plant
Gas wells, per Mcf $0.11 $0.$0.13
airment of Lon Lived Assets
Properties are evaluated on a specific asset basis or in groups of similar assets, as
applicable. Impairment of an evaluated asset is indicated when a triggering event occurs and the
sum of the estimated undiscounted future net cash flows is less than its carrying value. If
impairment is indicated, fair value is calculated using a discounted cash flow approach. Cash flow
estimates require forecasts and assumptions for many years into the future for a variety of factors
including revenues, operating costs and other factors.
Goodwill
Goodwill represents the excess of the cost over the fair value of net assets of acquired
businesses. Goodwill is not amortized, but is tested for impainnent at a minimum of once a year
or when a triggering event occurs. Annual impainnent tests are conducted in the fourth quarter. If
a triggering event occurs, the undiscounted net cash flows of the asset or entity to which the
goodwill relates are evaluated. Impainnent is indicated ifundiscounted cash flows are less than
the carrying value of the 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.
italized Interest and Allowance for Funds Used Durin Construction
The Company capitalizes the cost of capital during the construction period of plant and
equipment using a method required. by regulatory authorities. Capitalized fmancing 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. Interest expense was reduced by $79 000 in 2005, $134 000 in 2004
and $70 000 in 2003. No amounts of equity AFUDC were recorded in the three years ended
December 31 , 2005.
Gas Price Hed
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 did nothave hedges outstanding at December 31, 2005 and
2004. The Company has a number of contracts that are derivative instruments that are specifically
excluded from the provisions of SFAS 133 because they are nonnal sales and purchase
transactions. .
Credit Risk
Page 123 a
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 1.0% of general service revenues with periodic
adjustments. Bad debt expense amounted to $8.6 million, $6.2 million and $3.7 million for the
years ended December 31 , 2005, 2004 and 2003, 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 $4.1 million and $2.9 million at December 31 , 2005, and 2004
respectively.
Income Taxes
Questar and its subsidiaries file a consolidated federal income tax return. Questar Gas
accounts for income tax expense on a separate return basis and records tax benefits as they are
generated. Deferred income taxes have been provided for the temporary timing differences
arising between the book and tax carrying amounts of assets and liabilities. These differences
create taxable or tax deductible amounts for future periods. Questar Gas uses the deferral method
to account for investment tax credits as required by regulatory commissions.
Recent Accountin Develo ments
In March 2005, the Financial Accounting Standards Board (FASB) issued Interpretation
No. 47 (FIN 47), "Accounting for Conditional Asset Retirement Obligations - an Interpretation
ofFASB Statement No. 143" (SFAS 143). FIN 47 clarifies the term conditional asset retirement
obligation as used in SF AS 143 and requires a liability to be recorded if the fair value of the
obligation can be reasonably estimated. The types of asset retirement obligations that are covered
by FIN 47 are those for which an entity has a legal obligation to perform an asset retirement
activity; however, the timing and/or method of settling the obligation are conditional on a future
event that mayor may not be within the control of the entity. FIN 47 also clarifies when an entity
would have sufficient information to reasonably estimate the fair value of an asset retirement
obligation. The adoption of FIN 47 in 2005 did not have a significant impact on Questar Gas
results of operation or financial position.
In June 2005, the FASB issued SPAS 154
, "
Accounting Changes and Error Corrections
a replacement of existing accounting pronouncements. SPAS 154 modifies accounting and
reporting requirements when a company voluntarily chooses to change an accounting principle or
correct an accounting error. SF AS 154 requires retroactive restatement of prior period financial
statements unless it is impractical. Previous accounting guidelines allowed recognition by
cumulative effect in the period of the accounting change. SF AS 154 is effective for accounting
changes and corrections of errors made in fiscal years beginning after December 15, 2005.
In July 2005, the F ASB issued an exposure draft of a Proposed Interpretation
Accounting for Uncertain Tax Positions " an Interpretation ofFASB Statement 109. The
exposure draft seeks to reduce perceived diversity in practice associated with recognition and
measurement in the accounting for income taxes. The exposure draft would apply to all tax
positions accounted for in accordance with SF AS 109
, "
Accounting for Income Taxes." The
exposure draft requires that a tax position meet a "probable recognition threshold" for the benefit
Page 123 b
of the uncertain tax position to be recognized in the financial statements. This threshold is to be
met assuming that the tax authorities will examine the uncertain tax position. The exposure draft
contains guidance with respect to the measurement ofthe benefit that is recognized for an
uncertain tax position, when that benefit should be derecognized, and other matters. The proposed
effective date has been postponed. The Company has not evaluated the potential effect of this
proposed change in accounting principle.
Questar has granted and may continue to grant stock based compensation to certain
Questar Gas employees. In December 2004, the F ASB issued Statement 123 (revised 2004),
(SFAS 123R), "Share Based Payment " which replaces SFAS 123 and supersedes APB Opinion
25. SFAS 123R eliminates the alternative to use APB Opinion 25's intrinsic value method of
accounting that was provided in SFAS 123 as originally issued. Pro fonna disclosure will no
longer be allowed. The effective date for implementation of SF AS 123R is January 1, 2006.
Alternative phase-in methods are allowed under SFAS 123R. Questar intends to use the modified
prospective phase-in method that requires recognition of compensation costs for all share based
payments granted, modified or settled after the date of implementation as well as for any awards
that were granted prior to the implementation date for which the required service has not yet been
perfonned. The Company believes that the modified prospective phase-in method will not have a
material effect on the Company s operating results or financial position.
Note 2 -Rate Regulation
Gas-Processing Dispute
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 to manage the heat content of its gas supply. As a result of the court's order, Questar Gas
recorded a $29 million liability for a potential refund to gas distribution customers. This liability
included revenue received for processing costs and interest ITom 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. 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.
In response to a Questar Gas petition, the PSCU clarified that its order did not preclude
recovery of ongoing and certain past processing costs. Questar Gas requested ongoing rate
coverage for gas processing costs in its pass-through filings. 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. The $5.7 million is Utah's share of the estimated $6 million
annual cost of operating the gas processing plant. The Wyoming share has been recovered in
rates.
In October 2005, Questar Gas, the Utah Division of Public Utilities and the Committee of
Consumer Services submitted a stipulation to the PSCU to resolve issues related to cost recovery
of carbon dioxide processing activities. The PSCU held a hearing on October 20, 2005, and
issued an order on January 6, 2006 approving the stipulation beginning on February 1 2005. The
stipulation provides for the recovery of 90% of the non fuel cost of service for processing and
100% of the fuel costs up to 360 Mdth per year. Half of the third-party processing revenues are
shared with customers after the first $0.4 million. In the fourth quarter of 2005 Questar Gas
reduced expenses for recovery of gas costs by $4.9 million for the period ITom February 1 2005
to December 31, 2005. A request to the PSCU for rehearing ofthis issue was denied. The two
Page 123 c
individuals who filed this request have indicated they may appeal the issue to the Utah Supreme
Court.
State Rate Regulation
Questar Gas files periodic applications with the PSCU and PSCW requesting permission
to reflect annualized gas cost increases or decreases in its rates. Gas costs are passed on to
customers on a dollar for dollar basis with no markup.
Note 3 - Asset Retirement Obligations (ARO)
On January 1 2003 , Questar Gas adopted SF AS 143 "Accounting for Asset Retirement
Obligations." SF AS 143 addresses the financial accounting and reporting of the fair value of legal
obligations associated with the retirement oftangible long-lived assets. The provisions of SF
143 do not apply to a majority of the Company s long-lived distribution system assets due to a
lack of a legal obligation to retire the assets. Changes in asset retirement obligations for the 12
months ended December 31, were as follows:
2005 2004
(in thousands)
Balance at January 1
Additions
Change in ARO payable to Wexpro
Accretion
Balance at December 31
$ 5 745
330
(521)
$ 5 590
$ 8 870
159)
$ 5 745
The accounting treatment of reclamation activities associated with ARO for properties
administered under the Wexpro Agreement is spelled out in a guideline letter between Wexpro
and the Utah Division of Public Utilities and the staff of the PSCW. Pursuant to the stipulation
Wexpro collects and deposits in trust certain funds related to estimated ARO costs. The funds are
used to satisfy retirement obligations as the properties are abandoned. At December 31 , 2005
$3.7 million was held in this trust invested in a short-term bond index fund.
Note 4 - Questar Regulated Services Merger
Questar Gas prior parent company, Questar Regulated Services Company (Regulated
Services), merged effective March 31, 2005 with Questar Gas. Questar Gas was the surviving
company. Regulated Services was a holding company that provided management, engineering
and accounting services for its wholly owned subsidiaries, Questar Pipeline and Questar Gas.
Regulated Services was a wholly owned subsidiary of Questar. Questar Pipeline and Questar Gas
became wholly owned subsidiaries of Questar as a result of the merger.
Note 5 - Regulatory Assets and Liabilities
Questar Gas has other regulatory assets and liabilities in addition to purchased-gas
adjustments described in Note 1 ofthe financial statements included in Item 8 in Part II of this
Annual Report. The Company recovers these costs but does not generally receive a return on
these assets. Questar Gas has a regulatory asset representing a retroactive charge for the
abandonment costs associated with gas wells operated on its behalf by Wexpro. The regulatory
Page 123 d
asset will be reduced over the next 15 years following an amortization schedule or as cash is paid
to plug and abandon wells.
Gains and losses on the reacquisition of debt by rate regulated companies are deferred
and amortized as interest expense over the would be remaining life of the retired debt. The
reacquired debt costs had a weighted average life of approximately 13 years as of December 31
2005. The cost of the early retirement windows offered to employees of rate regulated
subsidiaries was deferred and amortized over a five-year period, which concluded in 2005. The
Company is allowed to recover certain deferred taxes from customers. Production taxes on cost-
of-service gas production are recorded when the gas is produced and recovered from customers
when taxes are paid, generally within 12 months.
The PSCU has allowed Questar Gas to defer incremental operating costs of meeting the
requirements of the Pipeline Safety Improvement Act as a regulatory asset. This asset will be
amortized in the next rate case or 2007, whichever is sooner.
Regulatory liabilities are included with Other Long-Term Liabilities in the Balance
Sheets. A list of regulatory assets and liabilities follows:
December 312005 2004
(in thousands)
Regulatory assets
Cost of reacquired debt
Asset retirement obligations
cost-of-service gas wells
Deferred production taxes
Early retirement costs
Pipeline integrity costs
Other
$ 9 504 $10 252
576 097
861 258
362
111 042
(168)
$22 052 $21 843
$ 2 073 $ 2 315
Regulatory liabilities
Income taxes recoverable from customers
Note 6 - Debt
Questar makes loans to Questar Gas under a short-term borrowing arrangement. Short-
term notes payable to Questar totaled $77.4 million at December 31 2005 with an interest rate of
4.42% and $95.2 million at December 31, 2004 with an interest rate of2.42%.
Questar Gas long-term debt consists of $273 million of medium-term notes with interest
rates ranging from 5.02% to 7.58% due 2007 to 2018 and a $50 million bank term loan at 4.92%
due 2010. Long-term debt maturities are $10.0 million in 2007, $43.0 million in 2008, $50.
million in 2010 and $220 million after 2010. All notes are unsecured obligations and rank equally
with all other unsecured liabilities. At December 31, 2005, Questar Gas could pay dividends of
$342 million without violating the terms of its debt covenants.
On December 15 2005 , Questar Gas borrowed $50 million from a bank under a five-year
term loan agreement. The loan s interest rate varies periodically with changes in short-term
interest rates available in the credit markets. On June 21, 2004, Questar Gas called $17 million in
Page 123 e
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.
Cash paid for interest was $19.1 million in 2005, $19.5 million in 2004 and $20.8 million
in 2003.
Note 7 - Financial Instruments and Risk Management
The carrying value and estimated fair values ofthe Company s fmancial instruments
were as follows:
December 31 , 2005 December 31, 2004
Carrying Estimated Carrying EstimatedValue Fair Value Value Fair Value
(in thousands)
Financial assets
Cash and cash equivalents $ 3 206 $ 3 206 131 $131
Financial liabilities
Notes payable to Questar
Long-term debt
$ 77 400
323 000
$ 77,400
336 564
$ 95 200 $ 95 200
273 000 295 607
The Company used the following methods and assumptions in estimating fair values.
Cash and cash equivalents and short-term debt - the carrying amount approximates fair
value.
Long-term debt the fair value of fixed-rate debt is based on the discounted present value
of cash flows using the Company s current borrowing rates. The carrying amount of variable-rate
debt approximates fair value.
Note 8 - Income Taxes
The components of income taxes for Questar Gas were as follows:
Year Ended December 31
2005 2004 2003
(in thousands)
$15 353 ($11 485)$ 2 171
841 594 067
2,442 (1,648)
714 206
(395)(395)(393)
$21 276 $19 780 $13 113
Federal
Current
Deferred
State
Current
Deferred
Deferred investment tax credits
The difference between the statutory federal income tax rate and the Company s effective
income tax rate is explained as follows:
Year Ended December 31
P~ge 123 f
2005 2004 2003
(in percentages)
Federal income taxes statutory rate 35.35.35.
Increase (decrease) as a result of
State income taxes, net of federal income
tax benefit 1.4
Amortize investment tax credits related to
rate regulated assets (0.(0.(1.2)
Deferred taxes related to regulated assets for which
deferred taxes were not provided in prior years 1.6
Other 1.4
Effective income tax rate 37.2 38.39.
Significant components of the Company s deferred income taxes were as follows:
December 312005 2004
(in thousands)
Deferred tax liabilities
Property, plant and equipment
Employee benefits and compensation costs
Total deferred tax liabilities
$119 703
679)
118 024
$117 850
351
121 201
Deferred tax assets
Tax credits carried forward 440
$118 024 $117 761Deferred income taxes - noncurrent
Deferred income taxes - current liability
Purchased-gas adjustment
Other
$ 15 144
(1,020)
$ 14 124
$ 13 018
$ 13 018
Questar Gas paid cash for income taxes of$13.7 million in 2005 and $1.2 million in 2003
and received a $2.9 million refund in 2004.
Note 9 - Commitments and Contingencies
Questar Gas is involved in a variety of pending legal disputes involving commercial
litigation arising in the ordinary course of business, including, but not limited to, royalty claims
contract claims and environmental claims. While the ultimate outcome and impact on Questar
Gas cannot be predicted with certainty, management believes that the outcome ofthese cases will
not have a material adverse effect on financial position, operating results or liquidity.
Commitments
Historically, 40 to 50% of Questar Gas s gas supply portfolio has been provided from
company owned gas reserves at the cost of service. The remainder of the gas supply has been
Page 123 g
purchased from more than 15 suppliers under approximately 38 gas supply contracts using index-
based or fixed pricing. Questar Gas has commitments to purchase gas of $264.7 million in 2006
$77.4 million in 2007, $38.7 million in 2008, and $27.0 million in 2009. Generally, at the
conclusion of the heating season and after a bid process, new agreements for the next heating
season are put in place. Questar Gas bought natural gas under purchase agreements amounting to
$447 million, $336 million and $180 million in 2005 2004 and 2003, respectively. In addition
Questar Gas makes use of various storage alTangements to meet peak gas demand during certain
times of the heating season.
Questar Gas has third-party transportation commitments requiring yearly payments of
$4.3 million through 2018.
Questar Gas has contracted for transportation and storage services with Questar Pipeline.
Annual payments and the years covered are as follows:
2006
2007
2008
2009
2010
After 2010
in millions
$71.3
70.
69.4
68.
68.
457.4
Note 10 - Employee Benefits
Pension Plan
Questar Gas employees are covered by Questar s defined benefit pension plan. Benefits
are generally based on the employee s age at retirement, years of service and highest earnings in a
consecutive 72 pay period interval during the ten years preceding retirement. Questar is subject to
and complies with minimum required and maximum allowed annual contribution levels mandated
by the Employee Retirement Income Security Act and by the Internal Revenue Code. Subject to
the above limitations, Questar intends to fund the qualified retirement plan approximately equal
to the yearly expense. Plan assets consist principally of equity securities and corporate and U.
government debt obligations. The Company relies on a third-party consultant to calculate the
pension plan projected benefit obligation. Pension expense was $11.2 million in 2005, $5.
million in 2004 and $6.0 million in 2003. Regulated Services transfelTed pension and
postretirement medical benefit obligations to Questar gas as a result of the reverse merger.
Questar Gas portion of plan assets and benefit obligations can not be detennined because
the plan assets are not segregated or restricted to meet the Company s pension obligations. If the
Company were to withdraw from the pension plan, the pension obligation for the Company
employees would be retained by the pension plan. At December 31 , 2005 and 2004 Questar
accumulated benefit obligation exceeded the fair value of plan assets.
Postretirement Benefits Other Than Pensions
Eligible Questar Gas employees participate in Questar s postretirement benefits other
than pensions plan. Postretirement health care benefits and life insurance are provided only to
employees hired before January 1 , 1997. The Company pays a portion of the costs of health care
benefits, based on an employee s years of service, and limited to 170% of the 1992 contribution.
Page 123 h
The Company intends to fund as necessary to comply with regulatory orders for recovery of these
expenses. Plan assets consist of equity securities and corporate and United States government
debt obligations. The Company amortizes its transition obligation over a 20-year period, which
began in 1992. A third-party consultant calculates the projected benefit obligation. Postretirement
benefits other than pensions cost $2.8 million in 2005, $1.1 million in 2004 and $1.6 million in
2003.
The Company s portion of plan assets and benefit obligations related to postretirement
medical and life insurance benefits can not be detennined because the plan assets are not
segregated or restricted to meet the Company s obligations. At December 31 2005 and 2004
Questar s accumulated benefit obligation exceeded the fair value of plan assets.
Postemployment Benefits
Eligible Questar Gas employees participate in Questar s long-tenD disability plan. The
Company recognizes the net present value of the liability for postemployment benefits, such as
long-tenD disability benefits and health care and life insurance costs, when employees become
eligible for such benefits. Postemployment benefits are paid to fonner employees after
employment has been tenninated but before retirement benefits are paid. The Company accrues
both current and future costs. Questar Gas postemployment liability at December 31 was $0.
million and $0.2 million in 2005 and 2004, respectively.
Employee Investment Plan
Questar Gas participates in Questar s Employee Investment Plan, which allows eligible
employees to purchase shares of Questar Corporation common stock or other investments through
payroll deduction. The Company matches 80% of employees' pretax purchases up to a maximum
of 6% of their qualifying earnings. In addition, each year the Company makes a nonmatching
contribution of $200 to each eligible employee. The Company s expense equals its matching
contribution and amounted to $3., $1.6 and $1.6 million for the years ended December 31 2005
2004 and 2003, respectively.
Note 11 - Related Party Transactions
In 2005, Questar Gas provided administrative, technical, accounting, legal, data
processing, communication services and regulatory support to Questar Pipeline at a cost of $20.
million. Prior to January 1 , 2005, Regulated Services provided administrative, technical, legal and
accounting support to Questar Gas. The cost of this support was $35.9 million in 2004 and $33.
million in 2003. Questar Gas also provided services amounting to $5.8 million to other affiliated
companies in 2005. The majority of these costs are allocated and included in operating and
maintenance expenses. The allocation methods are based on the nature of the charges.
Management believes that the allocation methods are reasonable.
Questar Gas has reserved transportation capacity on Questar Pipeline for 951 000 dth per
day including 50 000 dth per day of winter peaking service. Questar Gas periodically releases
excess capacity and receives a credit from Questar Pipeline for the released capacity revenues and
a portion of Questar Pipeline s interruptible transportation revenues. Questar Gas paid for
transportation, storage and processing services provided by Questar Pipeline and a subsidiary
amounting to $76.7 million in 2005, $80.3 million in 2004 and $75.6 million in 2003, which
included demand charges. The costs of these services were included in cost of gas sold.
Page 123 i
Wexpro, an affiliated company, manages and develops certain properties owned by
Questar Gas under the terms of the Wexpro Agreement The Company receives a portion of
Wexpro s income from oil operations after recovery ofWexpro s operating expenses and a return
on investment. This amount, which is included in revenues and reduces amounts billed to gas
distribution customers, was $6.1 million in 2005 , $4.7 million in 2004 and $2.2 million in 2003.
The amounts that Questar Gas paid Wexpro for the operation of gas properties owned by Questar
Gas were $132.0 million in 2005, $115.4 million in 2004 and $101.6 million in 2003. Questar
Gas reports these amounts in cost of gas sold.
Also included in cost of gas sold are amounts paid to Questar Gas Management, an
affiliate, for gathering of Company owned gas and purchased gas. These costs amounted to $13.
million in 2005, $11.6 million in 2004 and $10.7 million in 2003. The Company purchased gas
from other affiliates amounting to $13.9 million in 2005, $4.4 million in 2004 and $5.2 million in
2003.
Questar Gas has a lease with an affiliate for space in an office building located in Salt
Lake City, Utah. Rent expense was $1.4 million in 2005 , 2004 and 2003. The lease payment will
be $2.2 million in 2006, $2.4 million in 2007, $2.5 million in 2008 and $2.6 million in 2009 and
2010.
An affiliated company, Questar InfoComm Inc., provided data processing and
communication services (IT) to Questar Gas. The Company paid Questar InfoComm $0.5 million
in 2005, $5.5 million in 2004 and $12.1 million in 2003 for these services. The Company also
paid Questar InfoComm for software development of$I.7 million and $3.1 million in 2004 and
2003, respectively. Questar Gas capitalizes these costs.
Questar charged Questar Gas for certain administrative functions amounting to $8.
million in 2005, $6.9 million in 2004 including $0.8 million for IT charges and $5.1 million in
2003. These costs are included in operating and maintenance expenses and are allocated based on
each affiliated company s proportional share of revenues less product costs; property, plant and
equipment; and labor costs. Management believes that the allocation method is reasonable.
Questar Gas borrowed cash from Questar and incurred interest expense of $1.7 million in
2005, $0.7 million in 2004 and $0.1 million in 2003.
Page 123 j
BLANK PAGE
BLANK PAGE
(Next page is 200)
This Report Is:
(1) lliI An Original
QUEST AR GAS COMPANY (2) D A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Item
Line
No.
Name of Respondent
(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.2 (12-96)Page 200
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2005
Total Electric
(b)(c)
363 285 033
644 252
371 929 285
037
435 614
644 450
389,014 386
(615,934 453)
773,079 933
992 000
615,934453 N/A
Name of Respondent This Report Is:Date of Report Year of Report
(I) IRI An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 3 1 2005
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Other (Specify)Other (Specify)Other (Specify)Common
Line
(d)(e)(f)
(g)
(h)No.
363,285,033
644 252
371 929 285
037
10,435,614
644 450
389,014 386
(615 934 453)
773 079,933
992 000
615 934 453 N/A N/A N/A N/A
FERC FORM NO.2 (12-96)Page 201 Next Page is 204
Name of Respondent This Report Is:Date of Report Year of Report
(I) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2005GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106)
1. Report below the original cost of gas plant in service in column (c). Also to be included in column (c)
according to the prescribed accounts.are entries for reversals of tentative distributions
2. In addition to Account 101 , Gas Plant in Service of prior year reported in column (b). Likewise, if(Classified), this page and the next include Account 102 the respondent has a significant amount of plant
Gas Plant Purchased or Sold; Account 103, Experimental Gas retirements which have not been classified to
Plant Unclassified; and Account 106, Completed Construction primary accounts at the end of the year, include inNot Unclassified-Gas.column (d) a tentative distribution of such
3. Include in column (c) or (d), as appropriate retirements, on an estimated basis, with appropriate
coITections of additions and retirements for the CUITent or contra entry to the account for accumulated
preceding year.depreciation provision. Include also in column (d)
4. Enclose in parentheses credit adjustments of plant reversals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements. Attach supplemental
5. Classify Account 106 according to prescribed accounts statement showing the account distributions of these
on an estimated basis if necessary, and include the entries tentative classifications in columns (c) and (d),
Balance at
Line Account Beginning of Year AdditionsNo.(a)(b)(c)
I. Intangible Plant
301 Organization
302 Franchises and Consents 626303Miscellaneous 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 961325.4 Rights-of-Way 362325.5 Other Land and Land Rights
326 Gas Well Structures 671 861327Field Compressor Station Structures 701328Field Meas. and Reg. Sta. Structures 763 405329Other Structures 572 940330Producing Gas Wells-Well Construction 769 759331Producing Gas Wells-Well Equipment 503 876
332 Field Lines 238 526333Field Compressor Station Equipment 331 990334Field Meas. and Reg. Sta. Equipment 700 274335Drilling and Cleaning EqUIpment
336 Purification Equipment 011 923
337 Other Equipment 174 182
338 Unsuccessful Exploration & Devel. Costs
TOTAL Production and Gathering Plant 031 761
Products Extraction Plant
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
345 Compressor Equipment
346 Gas Meas. and Reg. Equipment
347 Other Equipment
TOTAL Products Extraction Plant
TOTAL Nat. Gas Production Plant 031 761
Mfd. Gas Prod. Plant (Submit Suppl. Statement)
TOTAL Production Plant 031 761
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, 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
including the reversals of the prior years tenta-ments, etc., and show in column (t) only the offset to
tive account distributions of these amounts. Care-the debits or credits distributed in column (t) to
ful observance of the above instructions and the primary account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the nature and use of plant
omissions of the reported amount ofrespondent'included in this account and if substantial in amount
plant actually in service at end of year.submit a supplementary statement showing subaccount
6. Show in column (f) reclassifications or trans-classification of such plant confonning to the require-
fers within utility plant accounts. Include also ments of these pages.
in column (f) the additions or reductions ofpri-8. For each amount comprising the reported balance and
mary account classifications arising trom distri-changes in Account 102, state the property purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102, include in action. If proposed journal entries have been filed
column (e) the amounts with respect to accumulated with the Commission as required by the Unifonn System
provision for depreciation, acquisition ajust-of Accounts, give also date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line(d)(e)(f)
(g)
No.
69,626 302
303
626
325.1
325.
266 961 325.
362 325.4
325.5
133)663 729 326
701 327
763 405 328(256 955)315 985 329(218 140)551 619 330(87 578)416 299 331
238,526 332
331 990 333
700 274 334
335(422 602)589 321 336
174 182 337
338(993 408)038 353
340
341
342
343
344
345
346
347
(993 408)038 353
(993 408)038 353FERC FORM NO.2 (12-96)Page 205
Name of Respondent This Report Is:Date of Report Year of Report
(I) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2005
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
49 .353 Lines
354 Compressor Station Equipment
355 Measuring and Reg. Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant NONE
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Meas. and Reg. Equipment
363.5 Other Equipment
TOTAL Other Storage Plant NONE
Base Load Liquefied Natural Gas Tenninating
and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Tenninal Equipment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
TOTAL Base Load Liquefied Natural Gas
Tenninating and Processing Plant
TOTAL Nat. Gas Storage and Proc. Plant
...............
4. Transmission Plant
365.1 Land and Land Rights
365.2 Rights-or-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
(I) X An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2)A Resubmission Dec. 31, 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line(d)(e)(f)
(g)
No.
350.
350.
351
352
352.
352.
352.
353
354
355
356
357
NONE
360
361
362
363
363.1
363.
363.
363.4
363.
NONE
364.
364.
364.
364.
364.5
364.
364.
364.
365.
365.
366
367
368
369
370
371
NONE
FERC FORM NO.2 (12-96)Page 207
Name of Respondent This Report Is:Date of Report Year of Report
(I) (XJ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmlssion Dec. 31 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
5. Distribution Plant
374 Land and Land Rights 663 845 745
375 Structures and Improvements 948,639 475 855
376 Mains 518,325 172 31,645 238
377 Compressor Station Equipment 004 326 284 102
378 Meas. and Reg. Sta. Equip.General 176,682 022 908
379 Meas. and Reg. Sta. Equip.City Gate
380 Services 258 827 991 846 906
381 Meters 775,024 870,153
382 Meter Installations 509,362 723 967
383 House Regulators 068 729
384 House Reg. Installations 377,370
100 385 Industrial Meas. and Reg. Sta. Equipment
101 386 Other Prop. on Customers' Premises
102 387 Other Equipment 572 031 254
103 388 Asset Retire Costs - Dist 115 896
104 TOTAL Distribution Plant 047,365 066 907,128
105 6. General Plant
106 389 Land and Land Rights 651 314
107 390 Structures and Improvements 847 401 774
108 391 Office Furniture and Equipment 641 934 091,472
109 392 Transportation Equipment 952 152 851 838
110 393 Stores Equipment 636 970
111 394 Tools, Shop, and Garage Equipment 281 076 134 203
112 395 Laboratory Equipment 524 641
113 396 Power Operated Equipment 915 711 955 566
114 397 Communication Equipment 249 925 348,045
115 398 Miscellaneous Equipment 406 139 743
116 Subtotal 161 107 263 385 641
117 399 Other Tangible Property 663
118 TOTAL General Plant 161 178 926 385 641
119 TOTAL (Accounts 101 and 106)
120 Gas Plant Purchased (See Instr. 8)
121 (Less) Gas Plant Sold (See Instr. 8)
122 Experimental Gas Plant Unclassified
123 TOTAL Gas Plant in Service 299 645,379 I 292 769
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)0 A Resubmission Dec. 31 , 2005GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line(d)(e)(t)
(g)
No.
013)690 577 374
(67 947)356 547 375
123 482)548 846 928 376
(48 924)239,504 377(593 721)25,605 869 378
379
(I 90 644) 265 484 253 380
557)104 643 620 381(46 380)186 949 382
068 729 383
(37 734)339 636 384
385 100
386 101(53 349)521 936 387 102
329 357 445 253 388 103171751)329 357 104 429 800 104
105671)649 643 389 106
833 626 683 800 390 107
(I 0 430 182) 876 167 179 391 391 108495784)421 513 729 719 392 109
636 970 393 IlO(32 417)232 872 615 735 394 III
524 641 395 Il2(898 237)533)965 506 396 Il3(749 733)665 384)182 853 397 114
452 507,334 398 Il5
(14 608 024)790 712 168 675 591 116
663 399 Il7(14 608 024)790 712 168 747 254 118
Il9
120
121
122
(17 773 183)329 357 790 712 363 285 033 123
FERC FORM NO.2 (12-96)Page 209 Next page is 212
BLANK PAGE
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) IDAHO
1. Report below the original cost of gas plant in service in column (c). Also to be included in column (c)
according to the prescribed accounts.are entries for reversals of tentative distributions
2. In addition to Account 101, Gas Plant in Service of prior year reported in column (b). Likewise, if
(Classified), this page and the next include Account 102 the respondent has a significant amount of plant
Gas Plant Purchased or Sold; Account 103, Experimental Gas retirements which have not been classified to
Plant Unclassified; and Account 106, Completed Construction primary accounts at the end of the year, include in
Not Unclassified-Gas.column (d) a tentative distribution of such
3. Include in column (c) or (d), as appropriate retirements, on an estimated basis, with appropriate
corrections of additions and retirements for the current or contra entry to the account for accumulated
preceding year.depreciation provision. Include also in column (d)
4. Enclose in parentheses credit adjustments of plant reversals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements. Attach supplemental
5. ClassifY Account 106 according to prescribed accounts statement showing the account distributions of these
on an estimated basis if necessary, and include the entries tentative classifications in columns (c) and (d),
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
1. Intangible Plant
301 Organization
302 Franchises and Consents
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant
2. Production Plant
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights
325.4 Rights-of-Way
325.5 Other Land and Land Rights
326 Gas Well Structures
327 Field Compressor Station Structures
328 Field Meas. and Reg. Sta. Structures
329 Other Structures
330 Producing Gas Wells-Well Construction
331 Producing Gas Wells-Well Equipment
332 Field Lines
333 Field Compressor Station Equipment
334 Field Meas. and Reg. Sta. Equipment
335 Drilling and Cleaning Equipment
336 Purification Equipment
337 Other Equipment
338 Unsuccessful Exploration & Devel. Costs
TOTAL Production and Gathering Plant
Products Extraction Plant
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
345 Compressor Equipment
346 Gas Meas. and Reg. Equipment
347 Other Equipment
TOTAL ProductS Extraction Plant
TOTAL Nat. Gas Production Plant
Mfd. Gas Prod. Plant (Submit Suppl. Statement)
TOTAL Production Plant
FERC FORM NO.2 (12-96)Page 204
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
including the reversals of the prior years tenta-ments, etc., and show in column (f) only the offset to
tive account distributions of these amounts. Care-the debits or credits distributed in column (f) to
fitl observance of the above instructions and the primary account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the nature and use of plant
omissions of the reported amount of respondent'included in this account and if substantial in amount
plant actually in service at end of year. submit a supplementary statement showing subaccount
6. Show in column (f) reclassifications or trans-classification of such plant confonning to the require-
fers within utility plant accounts. Include also ments of these pages.
in column (f) the additions or reductions ofpri-8. For each amount comprising the reported balance and
mary account classifications arising from distri-changes in Account 102, state the property purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102, include in action. If proposed journal entries have been filed
column (e) the amounts with respect to accumulated with the Commission as required by the Unifonn System
provision for depreciation, acquisition ajust-of Accounts, give also date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
302
303
325.
325.
325.
325.4
325.5
326
327
328
329
330
331
332
333
334
335
336
337
338
340
341
342
343
344
345
346
347
FERC FORM NO.2 (12-96)Page 205
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A ResubmisslOn Dec. 31 2005
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
3. Natural Gas Storage and Processing Plant
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Measuring and Reg. Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant NONE
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing EqUIpment
363.3 Compressor Equipment
363.4 Meas. and Reg. Equipment
363.5 Other Equipment
TOTAL Other Storage Plant NONE
Base Load Liquefied Natural Gas Tenninating
and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Tennmal 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
Tenninating and Processing Plant
TOTAL Nat. Gas Storage and Proc. Plant
------.-
4. Transmission Plant
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measuring and Reg. Sta. Equipment
370 Communication EqUIpment
371 Other Equipment
TOTAL Transmission Plant NONE
FERC FORM NO.2 (12-96)Page 206
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2)A Resubmission Dec. 31, 2005
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
352.1
352.
352.3
353
354
355
356
357
NONE
360
361
362
363
363.1
363.
363.
363.4
363.
NONE
364.
364.
364.3
364.4
364.
364.
364.
364.
365.1
365.
366
367
368
369
370
371
NONE
FERC FORM NO.2 (12-96)Page 207
Name of Respondent Date of Report
(Mo, Da, Yr)
This Report Is:
(1) (XJ An Original
QUESTAR GAS COMPANY (2) D A Resubmission
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Beginning of Year
(b)
Line
No.
89 37490 37591 37692 37793 37894 37995 38096 38197 38298 38399 384
100 385
101 386
102 387
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
Account
(a)
5. Distribution Plant
Land and Land Rights
Structures and Improvements
Mains
Compressor Station Equipment
Meas. and Reg. Sta. Equip.General
Meas. and Reg. Sta. Equip.City Gate
Services
Meters
Meter Installations
House Regulators
House Reg. Installations
Industrial Meas. and Reg. Sta. Equipment
Other Prop. on Customers' Premises
Other Equipment
TOTAL Distribution Plant
6. General Plant
389 Land and Land Rights
390 Structures and Improvements
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop, and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
Subtotal
399 Other Tangible Property
TOTAL General Plant
TOTAL (Accounts 101 and 106)
Gas Plant Purchased (See Instr. 8)
(Less) Gas Plant Sold (See Instr. 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant in Service
FERC FORM NO.2 (12-96)Page 208
Year of Report
Dec. 31, 2005
Additions
999
590
048 019
533
804 462
351 184
558 705
044
883 537
523
444
095
(1,208)
854
883 537
Name of Respondent This Report Is:Date of Report Year of Report
(1)IX) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)D A Resubmission Dec. 31, 2005
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
(155 025)901 517 376
377
242)291 378
379
(699)828 207 380
354 279 381
557 497 382
044 383
384
385 100
386 101
387 102
(160 966)757 425 103
104
389 105
390 106
391 107
392 108
393 109
394 110
395 III
396 112
397 113
398 114
115
399 116
117
118
119
120
121
(160 966)757 425 122
FERC FORM NO.2 (12-96)Page 209 Next page is 212
Name of Respondent
Questar Gas Company
This ~ort Is:
(1) lXJ An Original(2) DA Resubmission
Gas Property and Capacity Leased from Others
1. Report below the information called for conceming 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).
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2005
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
Line
No.(a)(b)(c)
38 '
PAGE NOT APPLICABLE
Total
FERC FORM NO.2 (12-96)Page 212
Name of Respondent This ~ort Is:Date of Report Yeaf of Report
Questar Gas Company (1) ,An Original (Mo, Da. Yr)
(2) FiA Resubmission Dec. 31. 2005
-,-
Gas Property and Capacity leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500 000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Name of Lessor Description of Lease Lease Payments for
Line Current Year
No.(a)(b)(c)(d)
PAr.r NOT IIDDI Trl\l:!I
, 16
, 21
22 '
Total
FERC FORM NO.2 (12-96)Page 213
Name of Respondent This Report Is:(1) An Original
A Resubmission
GAS PLANT HELD FOR FUTURE USE Account 105
1. Report separately each property held for future use at give in column (a), in addition to other required information
end ofthe year having an original cost of$l OOO OOO or the date that utility use of such property was discontinued
more. Group other items of property held for future use. and the date the original cost was transferred to Account
2. For property having an original cost of $1 ,000 000 or 105.
more reviousl used in utili 0 erations, now held for future use
Date Originally
Included in
This Account
Date of Report
(Mo, Da, Yr)
Year of Report
UESTAR GAS COMPANY Dec.31 2005
Line
No.
Date Expected
to be Used in
Utility Service
Balance at
End of
Year
46 TOTAL
FERC FORM NO.2 (ED. 12-89)
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)
I. Report below descriptions and balances at end of year Development, and Demonstration (see Account 107 of
of projects in process of construction (107). the Uniform 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.
Name of Respondent Date of Report
(Mo, Da, Yr)
Lin(
No.
Construction Work
in Progress-Gas
(Account 107)
(b)
648 932
498 596
514 168
217 986
159 628
(419 047)
080 055
379 549
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
Communication & Telemetry
43 TOTAL
FERC FORM NO.2 (ED. 12-87)
19,079 866
Page 216
Year of Report
Dec. 31 2005
Estimated
Additional
Cost of
Project
(c)
Not available
Not available
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) Ol An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1. For each construction overhead explain: (a) the nature and 2. Show below the computation of allowance for funds
extent of work, etc., the overhead charges are intended to co- used during construction rates, in accordance with the
ver, (b) the general procedure for 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 (t) 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 2005
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.
COMPUTA 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
D 277 166 667
C 318 236 064
595 402 731
46.55%
00%
53.45%
989 965
s(-----) + d(---------------) (1- -----)
D+P+C W
(1- ---_oj (p(---------------) + c(---------------))D+P+C D+P+C
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds - 3.44%
b. Rate for Other Funds -
FERC FORM NO.(12-96)
2. Gross Rate for Borrowed Funds 3.44%
3. Rate for Other Funds
Page 218
Name of Respondent This Report Is:
(1) UI: An OriginalQUESTAR GAS COMPANY (2) A Resubmission
ACCUMULATED PROVISION FOR DEPRECIA nON OF GAS UTILITY PLANT (Account 108)
1. Explain in a footnote any important adjustments service. If the respondent has a significant amountduring year. of plant retired at year end which has not been
2. Explain in a footnote any difference between the recorded and/or classified to the various reserve
amount for book cost of plant retired, line II, column functional classifications, make preliminary clos-
( c), and that reported for gas plant in service, pages ing entries to tentatively functionalize the book
204-209, column (d), excluding retirements of non- cost of the plant retired. In addition, include alldepreciable property. costs included in retirement work in progress at year
3. The provisions of Account 108 in the Uniform System end in the appropriate functional classifications.
of Accounts require that retirements of depreciable 4. Show separately interest credits under a sinking
lant 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 Gas Plant Held Gas Plant Leased(c+d+e) Service for Future Use to Others(b) (c) (d) (e)
562 484 273 562 484 273
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
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):
999 515 999 515
TOTAL Depree. 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 of lines 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 606084065 606084065
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 Term. and Proc. Plant
24 Transmission
25 Distribution
26 General
27 TOTAL (Enter Total ofIines 18 thru 26)
773 184
305 869
(1,171 085)
773 184
305 869
171 085)
16907968
447 349
16907968
447 349
686 792 686 792
413 997 774
122 399 499
606 084 065
413 997 774
122 399 499
606 084 065
1 Acquired
2 Loss or Gain
Co. in & out
Reclass. & Trans.
Adjustments
FERC FORM NO.2 (12-96)
217)
454 566
Page 219
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) ~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) n A Resubmission Dec. 31 2005
GAS STORED (ACCOUNT 117 164.1 164.2 and 164.3)
1. If during the year adjustment was made to the stored gas of withdrawals upon "base stock " or restoration of previous
inventory (such as to correct cumulative inaccuracies of gas encroachment, including brief particulars of any such account-
measurements), furnish in a footnote an explanation of the ing during the year.
reason for the adjustment, the Mcf and dollar amount of ad-4. If the company has provided accumulated provision for
justment, and account charged or credited.stored gas which may not eventually be fully recovered from
2. Give in a footnote a concise statement ofthe facts and any storage project, furnish a statement showing: (a) date of
the accounting performed with respect to any encroachment Commission authorization of such accumulated provision
of withdrawals during the year, or restoration of previous en-(b) explanation of circumstances requiring such provision
croachment, upon native gas constituting the "gas cushion ( c) basis of provision and factors of calculation, (d) estimated
of any storage reservoir.ultimate accumulated provision accumulation, and (e) a sum-
3. If the company uses a "base stock" in connection with mary showing balance of accumulated provision and entries
its inventory accounting, give a concise statement of the basis during year.
of establishing such "base stock" and the inventory basis and 5. Report pressure base of gas volumes as 14.73 psia at
the accounting performed with respect to any encroachment 60F.
Line Noncurrent Current LNG LNG
No.Description Account 117 (Account 164.1)Account 164.(Account 164.3)Total
(a)(b)(c)(d)(e)(f)
Balance at Begmning
of Year 339 867 339 867
Gas Delivered to
Storal!e (contra Account)009 710 009,710
Gas Withdrawn from
Storage (contra Account)823 374 823 374
Other Debits or
Credits (Net)
Balance at End of Year 526 203 526 203
Dth 333 489 333 489
Amount Per Dth 567 567
State basis of segregation of inventory between current and noncurrent portions:
FERC FORM NO.2 (12-96)Page 220
BLANK PAGE
(Next page is 222)
Name of Respondent This Report Is:
(1) EX An Original(2) 0 A Resubmission
INVESTMENTS (Account 123, 124, AND 136)
1. Report below investments in Accounts 123, Investments Other Investments) state number of shares, class, ar
in Associated Companies, 124, Other Investments, and 136, series of stock. Minor investments may be groupecTemporary 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
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 ofloans 0
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 CUffe
stock (including capital stock of respondent reacquired repayment in Accounts 145 and 146.
under a defmite plan for resale pursuant to authorization With respect to each advance, show whether the
bv the Board of Directors and included in Account 124 advance is a note or ODen account.
Book Cost at
Beginnmg of Year
(Ifbook cost is
different ITom cost
to respondent,give
cost to respondent
in a footnote and
explain difference.
(c)
Date of Report
(Mo, Da, Yr)
Year of Report
OUESTAR GAS COMPANY
Line
No.
Dec.31 2005
Purchases
or Additions
During YearDescription of Investment
(a)
Other Investments - Account 124
(b)(d)
FERC FORM NO.2 (12-96)
Temporary Cash Inv. - Account 136
Temporary Cash Inv. - Account 1361
Page 222
Name of Respondent This Report Is: Date of Report
(l)1)d An Original (Mo, , Yr)OUEST AR GAS COMPANY (2) r1 A Resubmission Dec. 31. 2005
INVESTMENTS (Account 123, 124, AND 136) (Continued)
List each note giving date of issuance, maturity date 5. Report in column (h) interest and dividend
and specifying whether note is a renewal. Designate revenues from investments including such revenues
any advances due from officers, directors, stock- from securities disposed of during the year.
holders, or employees. 6. In column (i) report for each investment3. Designate with an asterisk in column (b) any disposed of during the year the gain or loss
securities, notes, or accounts that were pledged represented by the difference between cost of
and in a footnote state the name of pledges and the investment (or the other amount at whichpurpose of the pledge. carried in the books of account if 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 adjustment
fact in a footnote and cite name of Commission includible m column (h).
date of authorization and case or docket number.
Book Cost at
End of Year
(If book cost is
different fro cost to
respondent, give cost
to respondent in a
footnote and explain
difference. )
(g)
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.
(el (f)(h)
FERC FORM NO.2 (12-96)Page 223
Name of Respondent ThiS
liJort
15:Date of Report Year of Report(1) An Original (Mo, Da, Yr)
Questar Gas Campa ny (2)DA Resubmission Dec. 31, 2005
Investments in Subsidiary Companies (Account 123.
1. Report below investments in Account 123.1, 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), (ij, (g) and (h).
(a) Investment in Securities-List and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject 10 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 earnings since acquisition. The lolal in column (e) should equal the amount entered for Account 418.
Description of Investment Date Date of Amount 01
Acquired Maturity Investment atLine
Beginning of Year No.(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 ~ort Is:
(1) L&lAn Ofiginal
(2) DA Resubmission
Investments in Subsidiary Companies (Account 123.1) (continued)
4. Designate in a footnote, any securities, noles, 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 facl in a footnote and give name of Commission, dale of authorization, and case or
docket number.
6. Report In column (Q 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 thereol, not including interest adjustments includible in column (Q.
8. Report on line 40, column (a) the total costal Account 123.
Questar Gas Company
Date of Report
(Mo, Da, Yf)Year of Report
Dec. 31, 2005
Line
No.
Equity in Subsidiary
Earnings lor Year
Revenues lor Year Amount of Investment
at End of Year
(e) .
(g)
Gain or Loss from
Investment
Disposed 01
(h)
, 11
, 16
FERC FORM NO.2 (12-96)Page 225
Name of Respondent This Report Is:Date of Report Year of Report
~BX
An Original (Mo, Da, Yr)
OUEST AR GAS CONW ANY (2 A Resubmission Dec. 31.2005
PREPAYMENTS (Account 165)
1. Report below the particulars (details) on eac1 2. Report all payments for undelivered gas on line 5 and
payment.complete pages 226 to 227 showing particulars (details) for
!las meoavments.
Line Nature of Prepayment Balance at End of
No.Year (In Dollars)
(a)(b)
Prepaid Insurance 2.278.467
Preoaid Rents
Prepaid Taxes (262-263)
Prepaid Interest
Gas Prepayments (226-227)
Miscellaneous Prepayments:Software Licenses and Maintenance 846.688
TOTAL 125.155
EXTRAORDINARY PROPERTY LOSSES (Account 181.1)
Description of Extraordinm:WRITTEN OFF DURIN(
Loss (Include in the desc.YEAR
the date ofloss, date of Total Losses Balance at
Lin Commission authorization t Amount Recognized Account Amount End of
No.~se Acct182.l and period 0 of Loss During Year Charged Year
amort. (mo, yr, to mo, yr).
(c)(t)(a)(b)(d)(e)
TOTAL
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2)
Description of Unrecovered WRITTEN OFF DURIN(
Plant and ReguJ""'Y S'"YEAR
Costs (Include in the descr.Total Costs Balance at
Lin of costs, the date of Com-Amount Recognized End of
No. mission authorization to us of Charges During Year Account Amount Year
Account 182., and period of Charged
amort. (mo, yr, to mo, yr).
(c)(t)(a)(b)(d)(e)
TOTAL
FERC FORM NO.2 (12-96)Page 230
BLANK PAGE
(Next page is 232)
This Report Is: Date of Report
(1)~ An Original (Mo, Da, Yr)
(2)fl A Resubmission
OTHER REGULA TORY ASSETS (Account 182.3)
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 000through 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 DageS 350-351 Regulatorv Commission EXDenses.
CREDITSAccount Balance at
Charged Amount End of Year
Name of Respondent Year of Report
QUEST AR GAS CONW ANY Dec. 31 2005
Line Description and Purpose ofNo. Other Regulatory Assets
(a)
1 SFAS 109 Deferral
5 SFAS 112
6 To be amortized over 10 years.
10 Deferred production tax
14 SFAS 143
17 Early retirement window costs 20
18 To be amortized over 5 years.
20 Other Regulatory asset - Pipeline
21 integrity
37 TOTAL
Balance at
Beginning
of Year
(b)
Debits
(c)(d)
282
(e)(f)
185
257 679 854 105 234 251 001 860 783
096 815 253 521 130 575 685
194 147 980 350 185 174,497 (0)
042 427 473 370 Various 1,404 843 110 955
591 068 307,825 351 470 547 423
FERC FORM NO.2 (12-96)Page 232
Name of Respondent This Report Is:Date of Report Year of Report
(l) (Jl An Original (Mo, Da, Yr)
UEST AR GAS CO~ ANY 2 D A Resubmission Dec. 31 2005
MISCELLANEOUS DEFERRED DEBITS Account 186
1. Report below the details called for con-period of amortization in column (a).
ceming miscellaneous deferred debits.3. Minor items (less than $250 000) may be
2. For an deferred debit bem amortized show ou ed b classes.
CREDITS
Description of Miscellaneous Balance at Debits Balance at
Lin Deferred Debits egmning of Yea Account Amount End of Year
No.Charged
Misc. Deferred Debits
Suspense 667 287 926 Various 281 250 343
Misc. Work in Pro ress
DEFERRED REGULATORY
CO~. EXPENSES (SEE
PAGES 350-351
TOTAL 3667 3 287 926 3281250 10 343
FERC FORM NO.2 (12-96)Page 233
Name of Respondent This Report Is:
(1) ug An Original
QUESTAR GAS COMPANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the infonnation called for below concerning t 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
, etc.
Balance at
Beginning
of Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
(a)(b)
CHANGES DURING YEARAmounts Amounts
Debited To Credited To
Account 410.Account411.1(c) (d)
Line
No.
Account Subdivisions
Account 190
Electric
Gas
Other (DefIDe)
Total (Total of lines 2 thru 4)
Other (Specify)
TOTAL Account 190 (Total of lines 5 thru 6.
Classification of TOTAL
Federal Income Tax
1 0 State Income Tax
11 Local Income Tax
519 547
519 547
519 547
FERC FORM NO.2 (12-96)Page 234
Name of Respondent This Report Is: Date of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2005
ACCUMULATED DEFERRED INCOME TAXES (Account 190) (Continued)
4. Ifmore space is needed, use separate pages as 5. In the space provided below, identify by amountrequired. and classification, significant items for which
deferred taxes are being provided. Indicate
insignificant amounts listed under "Other.
Year of Report
CHANGES DURING YEAR
Amounts Amounts
Debited To Credited To
Account 410.Account 41 1.2
(e)
ADJUSTMENTSDEBITS CREDITS
Account
No.
(i)
Balance at
End of Year
Amount Amount
254 242 029 277 518
242 029 277,518
242 029 277 518
FERC FORM NO.2 (12-96)Page 235 (Next page is 250)
Line
No.
Name of Respondent This Report Is: Date ofRepon Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D 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)
ceming 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 inform~ 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 ITom the SEC lO-K Report as amended to end of year.
Form filing, a specific reference to the report form (Le.
Dec. 31 2005
Line
No.
Class and Series of Stock and
Name of Stock Exchange
Number
of Shares
Authorized
by Charter
(b)
000 000
(d)
Call
Price at
End of Year
Par
or Stated
Value
Per Share
(c)
2.50
(a)
Common - Account 201
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)QUEST AR 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 series of stock authorized to be issued by a nominally issued is nominally outstanding at end of year.
regulatory commission which have not yet been 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, 2005
OUTSTANDING PER
BALANCE SHEET
(Total amount outstanding wlo reduc-
tion for amounts held by respondent.Shares Amount(e) (f)
189 626 22 974 065
HELD BY RESPONDENT
AS REACQUIRED STOCK
(Account 217)Shares Cost
(g)
(h)
None
IN SINKING AND
OTHER FUNDSShares Amount(i)
(j)
None
FERC FORM NO.2 (12-96)Page 251
Line
No.
This Report Is: Date of Report
(1)Gl' An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2) F1 A Resubmission Dec. 31 2005
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION
PREMIUM ON CAPITAL STOCK, AND INSTALLMENTS RECEIVED ON CAPITAL STOCK
(Account 207000)
1. Show for each of the above accounts the amou under Account 203, Common Stock Liability for
applying to each class and series of capital stock. Conversion, or Account 206, Preferred Stock
2. For Account 202, Common Stock Subscribed, aJ Liability for ConversIOn, at the end of year.
Account 205, Preferred Stock Subscribed, show th, 4. For Premium on Account 207, Capital Stock
subscription price and the balance due on each cla! designate with an asterisk any amounts repre-at the end of year. senting the excess of consideration received
3. Describe in a footnote the agreement and trans over stated values of stocks without par value.
actions under which a conversion liabilitY existedLine Name of Account and Description ofItemNo. (a)
1 Premium on Capital Stock - Account 207000
2 Common Stock
3 Excess of consideration received over par value
1955 - 198 990 shares sold at $15.50 above par
value ($10.00)
1964 - 218 888 shares sold at $26.00 above par
value ($10.00)
1968 - 42 544 shares sold at $20.75 above par
value ($10.00)10 1975 - 1 040 000 shares sold at $26.875 above par11 value ($5.00)12 1978 - 700 000 shares sold at $31.00 above par13 value ($5.00)14 1980 - 900 000 shares sold at $39.25 above par15 value ($5.00)16 1983 - 1 100 000 shares sold at $40.125 above par17 value ($5.00)18 22 257 shares sold to officers under Incentive19 stock option plan20 113 076 shares sold to Dividend Reinvestment21 plan22 No shares, adj. to reflect subsidiary correction23 1984 - 32 893 shares sold to officers under Incentive24 stock option plan25 141 871 shares sold to Dividend Reinvestment26 plan27 Fractional share withdrawl adjustment28 1985 - 1 425 672 shares sold at $15.0356 above par29 value ($2.50)30 Fractional share withdrawl adjustment31 1988 - Exchange ofMFS 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
47 2005 - Adi equitY for QRS closeout
48 TOTAL
FERC FORM NO.2 (12-96)
Name of Respondent
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
Page 252
Number of Shares
(h)
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
1.250 000
Year of Report
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
000 000
(6 620 025)
115254975
Name of Respondent This Report Is:
I)~ An Original
OUEST AR GAS COMPANY (2)n A Resubmission
OTHER PAID-IN CAPITAL (Accounts 208-211)
1. Report below the balance at the end of the year the capital changes that gave
and the infonnation specified below for the rise to amounts reported under this caption in-
respective other paid-in capital accounts. cluding identification with the class and
Provide a subheading for each account and show series of stock to which related.
a total for the account, as wen as a total of aU (c) Gain or Resale or CanceUation of Reacquir-
accounts for reconciliation with the balance sheet ed Capital Stock (Account 210)-Report balance
page 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.
(a) Donations Received from Stockholders (Account (d) MisceUaneous Paid-In Capital (Account 211)-
208)-State amount and briefly explain Classify amounts included in this account ac-the origin and purpose of each donation. cording to captions that, together with brief
(b) Reduction in Par or Stated Value of Capital explanations, disclose the general nature of the
Stock (Account 209)-State amount and briefly explain transactions that gave rise to the reported
amounts.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
Line ItemNo. (a)
1 GAIN ON CANCELLA nON OF REAC UIRED CAPITAL STOCK - ACCOUNT 210
NONE
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
(l)~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)n A Resubmission Dec. 31 2005
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 balanct amount charged.
with respect to any class or series of stock, attach a state-
Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
TOTAL NONE
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of year of capital stock 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 balam specify the account charged.
with respect to any class or series of stock, attach a state-
Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
TOTAL NONE
FERC FORM NO.2 (12-96)Page 254
This Report Is:
(1)51 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 discounts, expenses, and
gains or losses relating to securities retired or
refunded , including the accounting for such
amounts carried in the respondent's accounts at
the date of the refunding or refinancing
transactions with respect to securities
previously refunded or retired.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2005
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 ofthe Uniform System of Accounts,
give references to the Commission authorization for the
different accounting and state the accounting method.
5. For securities assumed, give the name ofthe company
for which the liability on the securities was assumed as
well as particulars (details) ofthe 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 ofthese amounts relating to refund-
ed securities clearly earmarked.
NOTES
On December 15 2005, Questar Gas borrowed $50 million from a bank under a five year term loan agreement.
The loan s interest rate varies periodically with changes in short-term interest rates available in the credit markets.
COMMON STOCK
No activity during the year of2005 was recorded regarding the common stock.
FERC FORM NO.2 (12-96)Page 255
Name of Respondent Date of Report Year of Report
(Mo, Da, Yr)
This Report Is:
(1(X1 An Original
QUEST AR GAS COMPANY (2nA 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
(detalls) concernIng long-tenD debt Included In Account! column (a) the name ot the ISSUIng company as well as
1.1.1 , Honds, 1.1.1., KeacqUlred Honds, 1.1.3, Advances a descrIptIOn ot the bonds.
trom Associated CompanIes, and 1.1.4, Other Long-Tenn 3. f'or advances trom AssocIated CompanIes, report
Debt. It mtonnatlOn to meet the stock exchange re- separately advances on notes and advances on open
portIng reqUIrement outlIned In column (a) IS avaIlable accounts. DesIgnate demand notes as such. Include
trom the ~hC JU-K. Keport .Fonn tIlIng, a specIfIc ret- m column (a) names ot assocIated companIes trom
erence to the report tonn (I.e. year and company tItle) whIch advances were receIved.
may be reported In column (a) provIded the fIscal years 4. f'or receIvers' certIfIcates, show In column (a)
tor both the 1 U-K. report and thIs report are compatIble. the name ot the court and date ot court order under
whIch such certltIcates were Issued.
Line
No.
Class and Series of Obligation and
Name of Stock Exchange
Nominal
Date
Issue
(a)
Bonds - Account 221
(b)
11 6.88% Notes
13 5.79% Notes
15 5.79% Notes
17 5.31% Notes
19 4.91% Tenn *
34 * Variable interest rate35 as of December 31 2005
38 TOTAL
7.48% Notes
88% Notes
89% Notes
88% Notes
10-
10-
01-
03-
12-
FERC FORM NO.2 (ED. 12-89)Page 256
Dec. 31 2005
Date
Maturity
Outstanding
(Total amount
outstanding
without reduction
for amounts held
by respondent)
(d)(c)
000 000
500 000
000 000
000 000
10-500 000
10-000 000
000 00001-
03-70,000 000
12-000 000
323,000,000
This Report Is: Date of Report
(1:J=X An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2P 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) tor Accounts :l:,U and U4 ot net at end ot year, descrIbe such securItIes m a footnote.
changes durIng the year. WIth respect to long-term IS. it Interest expense was Incurred durIng the year on any
advances, show tor each company: (a) prIncIpal ad- oblIgatIons retIred or reacquIred before end ot year, Includevanced durIng year, (b) Interest added to prIncIpal such Interest expense In column (t). ExplaIn m a footnote
amount, and (c) prIncIpal repaId durIng year. (jIve any dltterence between the total ot column (t) and the
CommIssIon authorIzatIon numbers and dates. total ot Account 4:l'lnterest on Long-Term Debt and
o. It the respondent has pledged any ot ItS long-term Account 430, Interest on Debt to AssocIated CompanIes.
debt SeCUrItIes, gIve partIculars (detaIls) In a footnote IJ. (jIve partIculars (detaIls) concernIng any long-termIncludmg name ot the pledgee and purpose ot the pled~ debt authorIzed by a regulatory COnllnlSSlOn but not yet
1. 11 the respondent has any long-term securItIes whlcJ Issued.INTEREST FOR YEAR HELD BY RESPONDENT
Name of Respondent Year of Report
Dec. 31 , 2005
Rate
(in %)
Reacquired
Bonds
(Acct. 222)
Redemp-
tion Price
Per $100
at End ofAmountSinking and
Other Funds Year
(e)(f)
(g)
(h)(i)
7.48 965 304 104.
173 452 112
137 796 112
137 796 112
993 252 112
780 000 104.4
000 004 104.4
5.31 717,000 lOLl
948 100
* Account 430 includes
an additional
679 186
interest on Short-Term
Debt to Associated
Companies
16,986 552
FERC FORM NO.2 (ED. 12-89)Page 257
Line
No.
Name of Respondent This Report Is: Date of Report
(l)(1i An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)fl A Resubmission Dec. 3 I, 2005
UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181 225 226)1. Report under separate subheadmgs tor Unamortized 3. In column (b) show the prmclpal amount of bonds or
Debt Expense, Unamortized Premium on Long- Tenn Debt other long-tenD debt originally issued.
and Unamortized Discount on Long-Tenn 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-tenD
class and series oflong-tenn 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- Tenn Debt
(a)
Unamortized Debt. Ex ense - Account 181
8.34% Notes
8.3% Notes
7.48% Notes
8.1 % Notes
8.1% Notes8 6.9% Notes9 6.89% Notes
10 6.89% Notes11 6.85% Notes12 6.3% Notes
13 5.0% Notes14 5.31% Notes
16 TOTAL Account 181
(b)(c)
000 000
000 000
000 000
000 000
000 000
500 000
000 000
000 000
500 000
000 000
000 000
000 000
825 905
120 000
416 336
392 274
127 500
485 427
500
000
108 750
623 861
452 957
733 176
FERC FORM NO.2 (ED. 12-88)Page 258
Year of Report
AMORTIZATION
PERIODDate Date To
From
(d)
12-
10-
10-
01-
03-
(e)
12-
10-
10-
01-
01-
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) !XI An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2) DA Resubmission Dec. 31 2005
UNAMORTIZED 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 ofthe Commission s authorization of debited to Account 428, Amortization of Debt Discount
treatment other than as specified by the Unifonn System of and Expense, or credited to Account 429, Amortization of
Accounts.Premium on Debt - Credit.
Balance at Debits During Credits During Balance at
Beginning of Year Year Year End of Year Line
No.
(t)
(g)
(h)(i)
2 .
400 689 788 377 901
261 036 225
581 756 825
228 458 076 211 382
719 248 471
251 563 328 222 235
057 888 169
644 876 768
69,441 5,436 005
440 758 715 384 043
366 141 296 320 845
647 384 024 598 360
bbU b'Jb )h.') Lih.'398 229
3 i
FERC FORM NO.2 (ED. 12-86)Page 259
Name of Respondent This Report Is:
(1 ) I): An Original
QUEST AR GAS COMPANY (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 Unifonn 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 oflong-tenn parentheses.
debt. If gain or loss resulted from a refunding transaction 5. Explain in a footnote any debits and credits
include also the maturity date of the new issue. other than amortization debited to Account 428.
2. In column (c) show the principal amount of bonds or Amortization of Loss on Reacquired Debt, or
other long-tenD debt reacquired. credited to Account 429., Amortization of Gain on
3. In column (d) show the net gain or net loss realized Reacquired Debt-Credit.
on each debt reacquisition as computed in accordanceDate PrincipalReac- of Debtquired Reacquired(b) (c)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2005
Line
No.
Balance at
Beginnmg
of Year
(e)
994 232 937 688
452 000
Designation of Long-Tenn
Debt
(a)
IU4% Notes
Due 2022
7.48% Notes
Due 2008
34% Notes
Due 2022
8.39% Notes
Due 2022
11% Notes
Due 2023
8.12% Notes
Net Gain or
Net Loss
(d)
Balance at
End of Year
(f)
(56 544)
(216 960)668 960
982 819 762 571
470 900
(220 248)
(88 401)559 302
(130 892)
(34 544)
374 601
671 969
243 709
637,425
Total Account 189 r/4'5/SY)251 /S/S3 , '\/14 , 'l)4
FERC FORM NO.1 (ED. 12-86)Page 260
Name of Respondent This Report is: Date of Report Year of Report
(l)~ An Original (Mo, Da, Yr)VEST AR GAS COMPANY A Resubmission Dec. 31 2005
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the 2. If the utility is a member of a group that files
year with taxable income used in computing Federal Income consolidated Federal tax return, reconcile reported
Tax accruals and show computation of such tax accruals. net income with taxable net income as if a separate
Include in the reconciliation, as far as practicable, the return were to be filed, indicating, however, inter-
same detail as furnished on Schedule M-l of the tax return company amounts to be eliminated in such a consoli-
for the year. Submit a reconciliation even though there is dated return. State names of group members, tax
no taxable income for the year. Indicate clearly the nature assigned to each group member, and basis of alloca-of each reconciling amount. tion, assignment, or sharing of the consolidated
tax amon the ou members.
Line
No.
Taxable Income Not Re orted on Books
Contributions in Aid of Construction
Deductions Recorded on Books Not Deducted for Return:10 Federal Income Tax 18 833 513 Bad Debt Expense 1 660 03811 Deferred Com ensation 248 922 De letion 28 970 Bond Amortization 680 08912 Business Meals & Lobbying 109 114 Clearing Acct Adj 127 261 Pension Costs 3 772 87613 Capitalized Interest 161 008 Research & Dev. Accrual 618 345 Legal Liability Accrua1550 00014 Income Recorded on Books Not Included in Return:
15 EIRP Life Insurance Cash Value Increase
19 Deductions on Return Not Char ed A ainst Book Income
DETAILS Amount
1 442 926
143817
507 968
186398
3 998937
715217
64933382
Taxable Income
Tax Rate
933 382
35.00%
726 684
201 030)
307 859
833 513
Deferred Tax
Tax Credits
Adj. of Prior Year
Fed. Income Tax Expense
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(IA An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2j:J A Resubmission Dec. 31, 2005
DISTRIBUTION OF TAXES CHARGED
Gas Other Income Clearing &
408100 & Deductions Other Misc.
Kind of Tax 409101,409111 (409201 Fed. & 409211 St.Accounts
FEDERAL TAXES
Income Tax 21,179,984 (5,826,577)
FICA Tax 902 445 073,017
Fed Highway & Telecom Taxes 505
Fuel Tax 30,455
Unemployment Tax 53,600 455
TOTAL 23,136,029 (5,826,577)164,432
UTAH TAXES
Franchise Tax 955,061 506,598
Property Tax 308,936 428,993
Sales and Use Tax 609,541
Diesel Fuel Tax
Municipal Energy Tax 339
Unemployment Tax 789 78,350
Business License Fee
Telecom Universal Servo Fund Tx (57)
Public Utilities Reg. Fee 063 084
TOTAL 416 920 506,598 130 166
WYOMING TAXES
Property Taxes 159 841 137
Public Utilities Reg. Fee 116,315
Sales and Use Tax 877
Utility Rev. Fran. Tax 262 871
Business License Fee
Unemployment Tax 633 111
TOTAL 546,710 45,125
OTHER STATE TAXES
Colorado Income Tax (18,625)299
Colorado Income Tax Will
Colorado Property Tax
Montana Income Tax
Miscellaneous Fees
Idaho Income Tax 071)
Idaho Property Tax.44,290
Idaho Public Utilities Reg. Fee 535
New Mexico Income Tax
TOTAL 28,322 299
TOTAL ACCRUED & PREPD.TAXES 127,981 (5,319,680)339,723
PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-94)Page 262
Name of Respondent This Report Is:Date of Report Year of Report
(IA An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2jJ A Resubmission Dec. 31, 2005
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
Taxes Taxes Paid Taxes
Accrued Charged During Accrued
Kind of Tax Beginning During Year Year Ending
FEDERAL TAXES
Income Tax (6,700,843)15,353,407 (14,160,701)(5,508,137)
FICA Tax 975 462 (4,974,601)861
Fed Highway & Telecom Taxes (4,172)13,505 (14,950)(5,617)
Fuel Tax (112,643)455 (28,686)(110,874)
Unemployment Tax (20,187)101,055 (80,147)721
TOTAL (6,837,845)20,473,884 (19,259,085)623,046)
UTAH TAXES
Franchise Tax (861 289)461,659 448,299 048,669
Property Tax (120)737 929 (6,737,809)
Sales and Use Tax 117,321 609 541 (616,172)110,690
Diesel Fuel Tax 13,938 995 15,933
Municipal Energy Tax 102,166 13,339 115,505
Unemployment Tax (1,369)168 139 (163 794)976
Bus. License Fee (50)
Telecom Universal Servo Fund Tx 188 (57)131
Public Utilities Reg. Fee 063,084 (2,058,084)000
TOTAL (629,165)12,053,684 (9,125,615)298,904
WYOMING TAXES
Property Taxes 812 195,978 (191,826)96,964
Public Utilities Reg. Fee 44,545 116,315 (104,608)56,252
Sales and Use Tax 970 877 (4,643)204
Utility Rev. Fran. Tax (109,478)262,871 (412,800)(259,407)
Business License Fee (50)
Unemployment Tax 653 12,744 (13,008)389
TOTAL 29,502 591,835 (726,935)(105,598)
OTHER STATE TAXES
Colorado Income Tax 000 (18,326)(14,674)(30,000)
Colorado Income Tax WIH (100)(100)
Colorado Property Tax (69)
Montana Income Tax (50)
Colorado License Fee (24)
Idaho Income Tax (8,098)071)462 (3,707)
Idaho Property Tax (10,753)44,290 (22,145)11,392
Idaho Public Utilities Reg. Fee (3,095)535 (3,535)(3,095)
New Mexico Income Tax (50)
TOTAL (19,046)28,621 (35,085)(25,510)
TOTAL ACCRUED & PREPD.T AXES (7,456,554)33,148,024 (29,146,720)(3,455,250)
PREPAID TAXES (Acct. 165)
FERC FORM NO.2 (ED. 12-89)Page 263
Name of Respondent This Report Is: Date of Report Year of Report
(1)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)0 A Resubmission Dec. 31, 2005
MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES (Account 242)
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)
698 089
169 751
392
032 958
1 Employee Incentive Plan
2 Directors Deferred Compensation Plan
3 Over and Short Cash
4 REACH Program
5 Management Deferred Compensation
43 TOTAL
FERC FORM NO.2 (ED. 12-86)
911 190
Page 268
UESTAR GAS COMPANY
Year of RepoName of Respondent
Dec. 31 2005
Balance at DEBITS
Line Beginning CONTRA Credits Balance at
No.of Year Account End of Year
1 Unclaimed Customer Credits 753 Various 745
Retirement Plans (1,474 024)Various 29,589,966 293 802
3 Other Deferred Credits - Retaina 272,847 Various 293 214 241,415
4 SFAS 143 096,815 Various 575 685
TOTAL 951 391 671 924 883 180 162 647
FERC FORM NO.2 (12-96)Page 269 (Next page is 274)
Name of Respondent This Report Is: Date of Report
(1) ua An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2005
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
1. Report the infonnation called for below concerning the to property not subject to accelerated amortization.
res ondent's accounting for deferred income taxes relating 2. For Other (Specify), include deferrals relating
CHANGES DURING YEARAmounts Amounts
Debited To Credited To
Account 410.1 Account 411.1(c) (d)
Year of Report
Lin
No.
Account Subdivisions Balance at
Beginning
of Year
(a)
Account 282
Electric
Gas
Other (Defme)
TOTAL (Enter Total of lines 2 thru 4)
Other (Specify)
116 503 168 786 905 284)
116 503 168 786 905 284)
TOTAL Account 282 (Enter Total of lines 5 thru 8)116 503 168 786
10 Classification of TOTAL11 Federal Income Tax12 State Income Tax13 Local Income Tax
106 396 606
106 562
905 284)
786
NOTES
FERC FORM NO.2 (12-96)Page 274
Name of Respondent This Report Is: Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 2005
ACCUMULATED 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 410.2 Account 411.2
(e)
Debits
Account
Credited Amount
(g)
ADJUSTMENTS
Credits
Account
Debited
(i)
Balance at Line
End of Year No.
Amount
168 897 958 660)
115 899,907 3
115 899 907
115 899 907 9
168 897 234.958 660)
168 897
346 287
(177 390)
641 951)
(316 709)
106 195 658
704 249
NOTES (Continued)
2005 Acct. 234 entries for deferred taxes on assets transferred from Questar Regulated Services to Questar Gas Co.
FERC FORM NO.(12-96)Page 275
This Report Is:
(1) ua An Original
QUEST AR GAS COMPANY (2) D A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
1. Report the infonnation called for below concerning the 2. For Other, include deferrals relating
respondent's accounting for deferred income taxes relating to other income and deductions.
to amounts recorded in Account 283.
Name of Respondent
Line
No.
Account Subdivisions Balance at
Beginning
of Year
(b)(a)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2005
CHANGES DURING YEARAmounts Amounts
Debited to Credited to
Account 410.1 Account 411.1(c) (d)
Account 283
Electric
Gas
Other (Defme)
Total (Total oflines 2 thru 4)
Other (Specify)
624 093
624 093
TOTAL Account 283 (Total of lines 5 thru 6.
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
624 093
519 596
519 596
519 596
399 628
119 968
548 507
075 586
FERC FORM NO.2 (12-96)Page 276
Name of Respondent This Report Is:
(l)ug An Original
QUEST AR GAS COMPANY (2) A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
3. Provide in a footnote explanations for pages 4. Add additional rows as necessary to report all data.
276 and 277. Include amounts relating to When rows are added, the additional row numbers should
insignificant items listed under Other. follow in sequence, 4., 4., and 6., etc.
CHANGES DURING YEAR ADJUSTMENTS
Amounts Amounts Debits Credits
Debited to Credited to Account Account
Account 410.2 Account 411.2 No. Amount No.00 00 00
Date of Report Year of Report
(Mo, Da, Yr)
Dec. 31 , 2005
Balance at Line
End of Year No.
Amount
(k)
143 689
143 689
143 689
948 135
195 554
FERC FORM NO.2 (12-96)Page 277
Name of Respondent This Report Is:
(1)~ An OriginalQUESTAR GAS COMPANY (2) A Resubmission
OTHER REGULA TORY 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 ofRepo Year of Report
(Mo, Da, Yr)
Dec. 31 , 2005
Line Description and Purpose ofNo. Other Regulatory Liabilities
(a)
I SFAS 109 Tax Deferral
Rate Reduction Phase In
Deferred Gas Costs
42 TOTAL
Balance at
Begmning
of Year
(b)
314 771
DEBITS
Account
Credited
(c)
190
Credits Balance at
End of Year
(f)
072 742
Amount
(d)
302 536
(e)
507
480
191
314 771 302 536 507 072 742
FERC FORM NO.2 (12-96)Page 278 Next page is 300
BLANK PAGE
(Next page is 300)
This Report is:
(1 g: An Original
QUESTAR 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(l4.
mixture of natural and manufactured gas. psia at 60 degrees F). Ifbillings are on a therm basis
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis 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 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 Others
20 492 Incidental Gasoline and Oil Sales21 493 Rent from Gas Property
22 494 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 (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)
Year of Report
Dec. 31 2005
(c)
907 900 183
701 386
924 601 569
924 601 569
729 752 043
012 024
736 764 066
736 764 066
320 563
147 678
122 803
976 879
935 751
442 198
945 872
962 547 441
962 547 441
907 900 183
701 386
924 601 569
FERC FORM NO.2 (12-96)Page 300
072 874
057 798
520 857
286 668
264 282
226 299
428 778
764 192 844
This Report Is:
(1 An Original
QUE STAR 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 Year
be classified accofding to the basis of classifica- for important new territory added and important rate
tion (Small Of 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 Of approximately 800 Mcf per day of
normal requifements. (See Account 481 of the Uniform
System of Accounts. Explain basis of classification
DTH OF NATURAL GAS SOLD
Quantity for Year
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2005
Quantity for
Previous Year
(e)
A VG. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
(f)
(g)
279 123
460 634
144 609 455 360
578 714 091
101 797 645 803 468 777 320
397 977
103 195 621 803 468 777 320
NOTES
101 990 808
596 567
104 587 375
101 990 808
596 567
104 587 375
FERC FORM NO.2 (12-96)Page 301
BLANK PAGE
BLANK PAGE
(NEXT PAGES ARE IDAHO SUPPLEMENTARY PAGES)
Name of Respondent
Line
No.
This Report is:
(lOt: An Original
QUEST AR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUES (ACCOUNT 400) IDAHO
I. Report below natural gas operating revenues for counted for each group of meters added. The average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figuresin 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). Ifbillings are on a thenn basis
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis 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 :trom previous year (columns
are added for billing purposes, one customer should be (c), (e) and (g), are not derived :trom previously reported
OPERATING REVENUES
Amount for Year Amount for
Previous Year
Dec. 31, 2005
Date of Report
(Mo, Da, Yr)
Year of Report
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 RevenuesII Revenues :trom 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. :trom Trans. of Gas of Others
18 490 Sales of Prod. Ext. :trom Nat. Gas
19 491 Rev. :trom Nat. Gas Proc. by Others20 492 Incidental Gasoline and Oil Sales21 493 Rent :trom Gas Property22 494 Interdepartmental Rents23 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 (Incl. Main Line Sales to
Residential and Commercial Customers)
29 Main Line Industrial Sales (Incl. Main Line Sales to
Pub. Authorities)
30 Sales for Resale31 Other Sales to Pub. Auth. (Local Dist. Only)
32 Interdepartmental Sales
33 TOTAL (Same as Line 10, Columns (b) and (d))
(b)
572 010 171 567
778 593
772 602 380 172
772 602 380 172
772 602 380 172
000 851
839 686
839 537
785,441 389 709
785 441
772 602
772 602
FERC FORM NO.2 (12-96)Page 300
Name of Respondent This Report Is:
(lOt An Original
QUESTAR GAS COMPANY (2(:) 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 Commefcial, and Large or Industrial) increases or decreases.
regularly used by the fespondent if such basis of
classification is not generally greater than 200 000
Mcf per year or approximately 800 Mcf per day of
nolTDal requifements. (See Account 481 of the UnifolTD
System of Accounts. Explain basis of classification
DTH OF NATURAL GAS SOLD
Quantity for Year Quantity for
Previous Year
(e)
Date of Report
(Mo, Da, Yr)
Year of Report
271
426
983
586
196 991
196 991
189 350
189 350
196 991
196 991
FERC FORM NO.2 (12-96)Page 301
Dec. 31 2005
A YG. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
208
749 714
749 714
NOTES
199
BLANK PAGE
BLANK PAGE
Name of Respondent
QUE STAR GAS COMPANY
This Report Is: Date of Report(I) rn An Original (Mo, Da, Yr)
(2) 0 A Resubmission
DISTRIBUTION TYPE SALES BY STATES
Year of Report
Dec. 31 , 2005
Lim
No.
I. Report in total for each State, sales by classes of field and mainline 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 Decatherms Operating Revenues
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)
Name of State
(a)(d)
II Interruptible
12 Tl13 II14 15
16 EI17
18 IS
19 IS420 Total Interruptible
23 Total Industrial
26 Residential
27 GSI & GSS
30 Total Residential
33 Total Utah
Utah
Firm
FIE
NGV
GSI
Total Firm
585,186 373
585 186 373
872,746,707 142 526 585 186 373
FERC FORM NO.2 (ED. 12-88)Page 302
Name of Respondent This Report Is:Date of Report Year of Report
(1 )
~-
An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2005
DISlRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac-and coke oven gas, etc., and specifY the approx-
tured gas. State in a footnote the components of mixed gas, i.imate percentage of natural gas in the mixture.
Residential (Continue(Commercial Industrial
Decathenns Operating Revenues Decathenns Operating Revenues Decathenns Line
No.
(e)(f)
(g)
(h)(i)
025 976 775 939 709 458 371 608
322)130 498
296 658 210 250
119 145 129 549
(1)
016 654 775,939 255,758 771 407
(0)
880 861 268 314 508 336 460 717
477 258)
294 382 303 869
939 338 267 056 802 717 764 586
955 992 042 995 058 475 535 993
080 185 197 545 867 483 353
080 185 197 545 867 483 353
080 185 248 501 859 526 348 058 475 535 993
FERC FORM NO.2 (ED. 12-88)Page 303
Name of Respondent This
Grort Is:
Date of Report Year of Report (1) An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (2)0 A Resubmission Dec. 31 , 2005
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
Lin 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)
WyomIng
I'inn
1'1
NUV
Total Finn
Interruptible
III Total Interruptible
'1'1
Total Industrial
Residential
USI 19,422 517
USW 1194 590
211
Total Residential 317 1011
Total Wyoming 3110 1173 651 291 317 1011
311
411
ERC li'ORM NO.2 (ED. 12-HH)Page 302 a
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31 , 2005
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natural and oil refinery gases, natural
either natural gas unmixed, or any mixture of natural and manufac-and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, Le.imate percentage of natural gas III the mixture.
Residential (Continue(Commercial Industrial
Decatherms Operating Revenues Decatherms Operating Revenues Decatherms Line
No.
(e)(f)
(g)
(h)(i)
127,579 285 798 113 615
69,895 887
2,127 579 285 798 007 502
240 533 672 900,145 127 068
240 533 672 900 145 127 068
368 II2 308 470 974 152 135,570
958 951 121 684 089 084
619 599,818 597
051 570 721 501 155 681
051 570 089 613 464 151 974 152 135 570
l"ERC FORM NO.(ED. 12-HH)Page 303 a
Name of Respondent This Report Is:Date of Report Year of Report
(1) S An Original (Mo, Va, Yr)
QUEST AR GAS COMPANY (2) A Resubmission Dec. 31, 2005
DISTRIBUTION TYPE SALES BY STATES
1. Report in total for each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industrial Sales of Natural Gas.
Total Residential, Commercial and Industrial Residential
Lint Name of State Operating Revenues Decathenns Operating Revenues
No.(Total of (d), (f) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
Colorado
Interruptible
Totallnterruptible
Total Colorado
ERC FORM NO.2 (12-96)Page 302 b
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)A Resubmission Dec. 31 2005
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 ofmlXed gas, i.e.imate percentage of natural gas in the mixture.
Residential (Continue,Commercial Industrial
Decatherms Operating Revenues Decatherms Operating Revenues Decatherms Line
No.
(e)(f)
(g)
(h)(i)
)!'
ERC )!'URM NO.2 (12-96)Page 303 b
Name of Respondent
QUESTAR GAS CONWANY
Thi eport Is:(1) An Original
(2) A Resubmission
DISTRIBUTION TYPE SALES BY STATES
Date of Report
(Mo, Va, Yr)
Year of Report
Dec. 31 2005
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 RevenuesLineName of State
No.
(a)
WallO
Industrial
1'1
12.
14 Total Interruptible
2.0
2.1
2.2.
2.3
2.4
2.5
2.6
2.7
2.~2.Y Total Residential
32. Total Idaho
37 Total
42.
Interruptible
Idaho
Residential
US1
li'ERt.: l"ORM NO.2 (12-96)
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))
~)
772.602.lY6 YY1
Y07 YOO 1~3 1O1 YYO ~0~
Page 302. c
(d)
134 ~14
134 ~14
134 ~14
606 63~2.Y5
Name of Respondent This Report Is:Date of Report Year of Report (I) ~An Original (Mo, Va, Yr)
QUEST AR GAS CONW ANY (2)A Resubmission Dec. 31 , 2005
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, Le.imate percentage of natural gas in the mixture.
Residential (Continued Commercial Industrial
Decatherms Operating Revenues Decatherms Operating Revenue Decatherms Line
No.
(e)(t)
(g)
(h)(i)
I S OHS 423
77S 003
466 426
1 19 295 553 322 271
119 295 553 322 27 I
I 19 295 553 322 271 466 426
63,251 050 261,155 324 05S 379 106 564 OHI 37!S
~R('; ~'URM NO.2 (12-96)Page 303 c Next Page is 305
BLANK PAGE
(Next page is 305)
This Report Is:
(1) ug An Original
QUE STAR GAS COMPANY (2) 0 A Resubmission
RESIDENTIAL AND COMMERCIAL SPACE HEATING CUSTOMERS
A residential space heating customer is a customer whose major fuel for heating is gas.Item Residential Commercial(a) (b) (c)
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 Decathenus
Per Customer for the Year
Name of Respondent
Line
No.
Number of Space Heating Customers Added During the Year
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
745 507 831
84.
757
449.
(19)
Number of Unfilled Applications for Space Heating at End of Year None
1. Report below the average number of interruptible, off
peak, and fmn industrial customers on local distribution
systems of the respondent, and the Mcf of gas sales to
these customers for the year.
2. Intemuptible customers are those to whom service may
be interrupted under tenus 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)
None
INTERRUPTIBLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INDUSTRIAL CUSTOMERS
Off Peak Customers
Average Number of Customers for the Year
Dth of Gas Sales for the Year
Finn 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. Off peak sales are seasonal and other sales which
do not occur during wintertime demands.
4. Report pressure base of gas volumes at 14.73 psia
at 60 degrees F.
Number/Amount
Page 305
Questar Gas Company December 31, 2005
Sales and Transportation To Customers By Rate Schedule
State of Idaho
Average
No. of Average
Customers Decathetms Rate Value
Domestic & Commercial 751 185 566 097 688 136
Industrial by Rates
423 714 688
9003 7.306 65 778
Total 753 196 991 998 772 602
305 d
BLANK PAGE
Name of Respondent This
wort
Is:Date of Report Yeaf of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)Dee.31,2005(2)D A Resubmission
Revenues from Storing Gas of Others (Account 489.
1. Report revenues and Dlh 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 (Q and (g) include reservation charges, deliverabilily 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
Curren! 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 1O0rt Is:Date of Report Yeaf of Report(1) . An Original (Mo, Da, Yr)D~c.31,2005QuestarGasCompa ny (2) Fi A Resubmission
Revenues from Storing Gas of Others (Account 489.
4. DIh of gas withdrawn from storage must not be adjusted for discounting,
5. Where transportallon services are bundled with storage services, report only Dlh withdrawn from storage,
Other Other Total Total Dekatherm of Dekatherm 01
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
(g)
(h)(I), 0)(k)
PAr.J:' NnT APPI rTARI J:'
FERC FORM NO.(12-96)Page 307
Name of Respondent
QUE STAR GAS COMPANY
This Report Is: Date of Report
(1)~ An Original (Mo, Da, Yr)
(2)0 A Resubmission
Other Gas Revenues (Account 495)
Year of Report
Dec. 31 2005
I. For transactions with annual revenues of $250 000 or
more, describe, for each transaction, commissions on
sales of distributions of gas of others, compensation
for minor or incidental services provided for others
penalities, profit or loss on sales of material and
I Miscellaneous revenues
Overriding royalties
3 Oil revenue received from Wexpro
Gasoline revenues
25 TOTAL
Line
No.
FERC FORM NO.2 (12-96)
supplies, sales of steam, water, or electricity, miscellaneous
royalties, revenues from dehydration, other processing of
gas of others, and gains on settlements of imbalance
receivables. Separately report revenues from cash out
penalties.
Description of Transaction
Revenues
(in dollars)
(a)(b)
130 450
089 811
138 788
149
17,442 198
Page 308
BLANK PAGE
Name of Respondent This Report is:Date of Report Year of Report
OUESTARGAS COMPANY
(I) B An Original (Mo, Da, Yr)2) A Resubmission Dec. 31 2005
SALES FOR RESALE NATURAL GAS (Account 483)
I. Report particulars (details) concerning sales of 5, Designate with an asterisk and footno1e any sales
natural gas during the year to other gas utilities and which are other than finn sales
, j.
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 colwnn (g), are
identified in column (c) where applicable, by rate the number ofMcfin the respective months actually used
schedule designation contained in the companys 1ariff.in computing the demand portion of the customer's bills;
2. Natural gas means either natural gas unmixed, or such quantity ofMcfis multiplied by the demand portion
any mixture of natural and manufactured gas.of the tariifrate, Report in colwnn (g) the sum of the
3, In either column a or b, provide separate subhead-monthly billing demands for the number of months the
ings and totals for each State in addition to a grand customer received service or was subject to demand changes,
total for all sales to other gas utilities.7, Where consolidated bills for more than one point of
4. Enter in column b, point of delivery. the name of delivery are rendered under a FERC rate schedule, indicate
city or town and State, and such other designation the several points of delivery in colwnn (b) and report
necessary to enable identification on maps of the remainder of the colwnns on a consolidated basis cor-
respondent s pipeline system,responding to the billing. Where, however, consolidated
FERC Revenue
Name of Other Gas Utility Tariff Rate Dth of Gas Sold for
Line (Designate associated Point of Delivery Schedule (Approx. Btu Year
No.companies with an asterisk)(City, town or state)Designation per Cu. Ft.)(See Instr.
(a)(b)(c)(d)(e)
Colorado:
Nevada Coneneration Associates #1 Horseshoe Canyon
BTU
West Hiawatha
BTU
Locin Oil Dragon Trail
BTU
Encana Dragon Trail
BTU
West Douglas Creek
BTU
Big Horse Draw
BTU
Lower Horse Draw
BTU
Argali Exploration Big Horse Draw
BTU
Tom Brown Inc.Big Horse Draw
BTU
Twin Arrow, Inc.Big Horse Draw
BTU
Total Colorado 508518 3 090749
Montana:
Croft Petroleum Kevin Sunburst
BTU
Total Montana 2200 6663
Utah:
Balcron Natural Buttes
BTU
Newfield Production Co.Castle Peak
BTU
Questar Energy Trading *Bug
BTU
Patterson
BTU
Total Utah 201 2352
New Mexico:
Dugan Production Fruitland
BTU
Yates Petroleum North Carlsbad
BTU
Total New Mexico 8236 40 350
FERC FORM NO.2 (ED. 12-88)Page 310
CONFIDENTIAL
INFORMATION
REDACTED
This Report is:
(1) I3ii An OriginalOUESTAR GAS COMPANY 2) D A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483)
bills for more than one point of delivery are not thereoffor each delivery point if billing is on a non-
rendered under a FERC rate schedule, the required conjunctive basis, and show the total for each such cus10mer
infonnation (colwnns) shall be furnished for each if billing is on a conjunctive basis,point of delivery. 10, Swnmarize total sales as follows: A. Field sales sub-
S, Designate in a footnote if Btu per cubic fool of divided by deliveries to (i) interstate pipeline companies
gas is different for any delivery point fTom thai 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 finn sale of$25 OOO or more for the state pipeline companies and gas utilities for resale under
year at each poin1 of delivery, shown in colwnn (i) FERC rate schedules, and (iii) others, "Field sales" means
peak day volume of gas, at pressure base indicated in sales made ITom wells, ITom points along gathering lines in
colwnn (d), and in column (h) show the date of such gas field or production areas or ITom 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 ITom points along transmlS-
deliveries are made to one customer at more than one sion lines not within gas fields or production areas,
delivery point, show the peak day delivery and date II. Enter Mcf at 14.73 psis at 60 degrees F,Average Sum of Peak Dav Deliverv to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Name of Respondent Date of Report
(Mo, Da, Yr)
Date
(f)
NoncoincidentaI
(j)(g)
(h)
607.
302.
894.
489.
FERC FORM NO.2 (ED. 12-88)Page 311
CONFIDENTIAL
INFORMATION
REDACTED
Year of Report
Dec. 31 2005
Dth
Coincidental
(j)
Line
No.
Name of Respondent This Report is:
(1) (ll An OriginalOUESTAR GAS COMPANY 1(2) A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483) (Continued)
I. Report particulars (details) concerning sales of S. Designate with an asterisk and footnote any salesnatural gas during the year to olher gas utilities and which are other than finn 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 colwnn (g), are
identified in colwnn (c) where applicable, by rate the number ofMcfin the respective months actually used
schedule designation contained in the company s lariff, in computing the demand portion of the customer's bills;
2. Natural gas means either natural gas unmixed, or such quantity ofMcfis multiplied by the demand portion
any mixture of natural and manufactured gas. of the tariffrale, Report in colwnn (g) the own of the
3. In either colwnn a or b, provide separa1e subhead- monthly billing demands for the number of months the
ings and 101a1s for each State in addition 10 a grand customer receIVed service or was subject to demand changes.
to1a1 for all sales to other gas utilities. 7. Where consolidated bills for more than one poin1
4. En1er in colwnn b, point of delivery, the name of delivery are rendered WIder a FERC rate schedule. indicate
city or town and Stale. and such other designation the several points of delivery in colwnn (b) and report
necess9/)' to enable identification on maps of the remainder of the colwnns on a consolidated basis cor-responden~s pipeline system, resoondinJl: to the billing. Where. however, consolidatedFERC Revenue
Tariff Rate Dth of Gas Sold forSchedule (Approx. Btu Year
Designation per Cu. Ft.) (See Instr. 5)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2005
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
Questar E & P (Denver)
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
Granger
BTU
Johnson Ridge
BTU
Shute Creek
BTU
Tierney
BTU
Bruff
BTU
Spearhead
BTU
2077 412 13 561 273
2 596 567 16701 386
** 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)Pa/1:e 310a
CONFIDENTIAL
INFORMATION
REDACTED
This Report is:
(1) I3a An OriginalOUESTAR GAS COMPANY 1i2) 0 A Resubmission
SALES FOR RESALE NATURAL GAS (Account 483)
bills for more than one poin1 of delivery are not thereoffor each delivery point if billing is on a non-
rendered under a FERC rate schedule. the required conjunctive basis, and show the lotal for each such cus10mer
infonnation (colwnns) shall be furnished for each if billing is on a conjunctive basis.point of delivery, 10. Swnmarize total sales as follows: A. Field sales sub-
g, Designate in a footnote ifBtu per cubic fool of divided by deliveries to (i) interstate pipeline companies
gas is different for any delivery poin1 from thai and (ii) others; B. Transmission system sales divided by
shown in the heading of colwnn (d). deliveries to (i) inlerstale pipeline companies, (ii) intra-
9. For each finn sale of$25 000 or more for the stale pipeline companies and gas utilities for resale under
year at each point of delivery, shown in colwnn (i) FERC rate schedules, and (iii) others, "Field sales" means
peak day volwne of gas, al pressure base indicated in sales made from wells, from points along gathering lines in
colwnn (d), and in' colwnn (h) show the date of such gas field or production areas or from points along trans-
peak delivery. If an eslimate is used for any peak mission lines within fields or production areas, "Trans-
day delivery, stale the basis for such estimate, If mission sales" means sales made from points along transmis-
deliveries are made to one customer at more than one sion lines not within gas fields or production areas,
delivery point, show the peak day delivery and date II. Enter Mcfa114,73 psis a160 degrees F.Average Sum of Peak: Dav Delivery to CustomersRevenue Monthly Billingper Dth Demands(in cents) Dth
Name of Respondent Date of Report
(Mo, Da, Yr)
Date
(f)
Noncoincidental
(e:)(h)
652.
643.
FERC FORM NO.2 (ED. 12-88)Page 311a
CONFIDENTIAL
INFORMATION
REDACTED
Year of Report
Dec. 31 2005
Dth
Coincidental
Line
No.
This Report Is: Date of Report Year of Report
(1) EX An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31 2005
REVENUE FROM TRANSPORTA nON OF GAS OF OTHERS - NATURAL GAS (Account 489)
I. Report below particulars ( details) concerning revenue asterisk, however, if gas transported or compressed is
from transportation or compression (by respondent) of other than natural gas.
natural gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
portation or compression for interstate pipeline companies which revenues were derived, points of receipt andand others. delivery, and names of companies from which gas was
2. Natural gas means either natural gas unmixed, or any received and to which delivered. Also specify the
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
transaction.
Name of Respondent
Line
No.
Name of Company and Description of Service Perfonned
(Designate associated companies with an asterisk)
(a)
Distance
Transported
(in miles)
(b)
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
Nucor Steel
Respondent received exchange gas from Questar10 Pipeline and delivered exchange gas to NucorII Steel at the following points:12 Received
13 Cache County, Utah
45 TOTAL
FERC FORM NO.2 (12-96)
Delivered
Sweetwater County, Wyo
Delivered
Box Elder County, Utah
West Oil
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Big West Oil
at the following points:
Received
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
Holl Refmin & Marketin
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Holly Refming
& Marketing at the following 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
CONFIDENTIAL
INFORMATION
REDACTED
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) A Resubmission Dec. 31, 2005
REVENUE FROM TRANSPORT A nON 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 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
NOTE: For transportation provided under Part annual reports required under Part 284 of the
284 of Title 18 of the Code of Federal Rel!U-Commission s rel!Ulations.
Average Revenue FERC
Dth of Gas Dth of Gas per Dth of Gas Tariff Rate
Received Delivered Revenue Delivered Schedule Line
(in cents)Designation No.
(c)(d)(e)(t)
(g)
FERC FORM NO.2 (12-96)Page 313
CONFIDENTIAL
INFORMATION
REDACTED
Name of Respondent This Report Is: Date of Report Year of Report
(1)(X An Original (Mo, Da, Yr)OUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31, 2005
REVENUE FROM 1RANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Account 489)
1. Report below particulars ( details) concerning revenue asterisk, however, if gas transported or compressed is
ftom 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 ofreceipt andand others. delivery, and names of companies ftom 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.
Distance
Transported
(in miles)
(b)
Name of Company and Description of Service Perfonned
(Designate associated companies with an asterisk)
(a)
Chevron USA
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chevron
USA at the following points:
Received
Davis County, Utah
Hill Air Force
Respondent received exchange gas ftom Questar10 Pipeline and delivered exchange gas to Hill Air11 Force at the following points:12 Received
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 to37 regulatory personnel under appropriate protective orders.
45 TOTAL
FERC FORM NO.(12-96)
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
Weber County, Utah
Pacifico
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Pacificorp
at the following points:
Received
Salt Lake County, Utah
Delivered
Salt Lake County, Utah
Page 312a
CONFIDENTIAL
INFORMATION
REDACTED
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 2005
REVENUE FROM TRANSPORTATION OF GAS OF OTHERS - NATIJRAL GAS (Account 489 I (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for the
system.following regulation sections to be listed in
5. Enter Mcfat 14.73 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
NOTE: For transportation provided under Part annual reports required under Part 284 ofthe
284 of Title 18 ofthe Code of Federal Rel!u-Commission s rel!ulations.
Average Revenue FERC
Dth of Gas Dth of Gas per Dth of Gas Tariff Rate
Received Delivered Revenue Delivered Schedule Line
(in cents)Designation No.
(c)(d)(e)(t)(I!)
679,951 204 752 879 874 0.19
FERC FORM NO.2 (12-96)Page 313a
CONFIDENTIAL
INFORMATION
REDACTED
Name of Respondent This Report Is:Date of Report Year of Report
(I)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2)0 A Resubmission Dec. 31 2005
GAS OPERA nON AND MAINTENANCE EXPENSES
If the amount for previous vear is not derived from previously reported figures, explain in footnotes.
Amount for Amount forLineAccountCurrent Year Previous YearNo.
(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 313 202 833 438
759 Other Expenses 139,468 034384
760 Rents
TOTAL Operation (Enter Total of lines 7 thru 17)452 670 867,821Maintenance
761 Maintenance Supervision and Engineering
762 Maintenance of Structures and Improvements
763 Maintenance of Producing Gas Wells
764 Maintenance ofField Lines
765 Maintenance ofField Compressor Station Equipment
766 Maintenance ofField Meas. and Reg. Sta. Equipment
767 Maintenance of Purification Equipment
768 Maintenance of Drilling and Cleaning Equipment
769 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total of lines 20 thru 28)
TOTAL Natural Gas Production & Gathering (Total oflines 18 & 29)69,452 670 867 821B2. Products Extraction
Operation
770 Operation Supervision and Engineering
771 Operation Labor
772 Gas Shrinkage
773 Fuel
774 Power
77 5 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 (I)~An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31 2005
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)
B2. Products Extraction (Continued)
Maintenance
784 Maintenance Supervision and Engmeering
785 Maintenance of Structures and Improvements
786 Maintenance of Extraction and Refining Equipment
787 Maintenance of Pipe Lines
788 Maintenance of Extracted Products Storage Equipment
789 Maintenance of Comoressor EQuipment
790 Maintenance of Gas Measuring and Reg. Equipment
791 Maintenance of Other Equipment
TOTAL Maintenance (Enter Total ofIines 49 thru 56)
TOTAL Products Extraction7Enter Total of lines 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 313,536 227 944
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Purchases
803 Natural Gas Transmission Line Purchases 425 097 969 319 269 505
804 Natural Gas City Gate Purchases 298 128 440 944
804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
(Less) 805.1 Purchased Gas Cost Adjustments 584 935)(34 612 606)
TOTAL Purchased Gas (Enter Total of lines 67 to 75)443 124 697 301 325 787
806 Exchange 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 of lines 80 thru 84)
808.1 Gas Withdrawn from Storage - Debit 823 374 779 913
(Less) 808.2 Gas Delivered to Storage - Credit (88 009 710)(78,993,442
809.1 Withdrawals of Liquefied Natural Gas for Processing - Debit
(Less) 809.2 Deliveries of Natural Gas for Processing - Credit
Gas Used in Utility Ooerations - Credit
810 Gas Used for Compressor Station Fuel - Credit (198 100)(133 819)
811 Gas Used for Products Extraction - Credit
812 Gas Used for Other Utility Operations - Credit 206 348 (1,116 209
TOTAL Gas Used in Utility Operations - Credit (Lines 91 thru 93Y (1,404 448)(1,250 028
813 Other Gas Supply Exoenses 157 420 227 140 798 242
TOTAL Other Gas Suoply Exp (Lines 77, 78 86 thru 89, 94, 95)585,954 140 419 660 472
TOTAL Production Expenses (Total of lines 3, 30, 58, 65 and 96)655 406 810 470 528,293
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)
QUESTARGAS COMPANY (2) D A Resubmission Dec. 31 2005
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)
2. NATURAL GAS STORAGE, TERMINALING AND
PROCESSING EXPENSES
A. Underground Storal?:e 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 (Total of lines 114 and 124)
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineerinl?:
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 of lines 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 Regulatinl?: Equipment
144 843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Enter Total of lines 136 thru 144)
146 TOTAL Other Storal?:e 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) (jl: An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31 2005
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account CUITent Year Previous Year
No.(a)(b)
147 C. liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 liquefaction Processing Labor and Expenses
152 844.4 liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Regulation Labor and Expenses
154 844.6 Compressor Station Labor and Expenses
155 844.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 Demurrage Charges
161 (Less) 845.5 Wharfage Receipts - Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Enter Total oflines 149 thru 164)0 I
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Structures and Improvements
169 847.3 Maintenance of LNG Processing Terminal Equipment
170 847.4 Maintenance of LNG Transportation Equipment
171 847.5 Maintenance of Measuring and Regulating Equipment
172 847.6 Maintenance of Compressor Station Equipment
173 847.7 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Enter Total oflines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling & Process Exp (Lines 165 & 175)
177 TOTAL Natural Gas Storage (Enter Total oflines 125, 146 and 176)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering
181 851 System Control and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 TransmissIOn and CompressIOn of Gas by Others 361 965 349 768
189,859 Other Expenses
190 860 Rents
191 TOTAL Operation (Enter Total of lines 180 thru 190)361 965 349 768
FERC FORM NO.2 (12-96)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(1) 131 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31 , 2005
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current 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 oflines 193 thru 199)
201 TOTAL Transmission Expenses (Enter Total of lines 191 and 200)361 965 349,768
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 108 471 303 656205871Distribution Load Dispatching 898 809 720 063
206 872 Compressor Station Labor and Expenses 493 641
207 873 Compressor Station Fuel and Power 198 108 133 819
208 874 Mains and Services Expenses 141 834 436 529
209 875 Measuring and Regulating Station Expenses - General 290 277 000 052
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 438 022 432 628
213 879 Customer Installations Expenses 329 539 372 933214880Other Expenses 616 172 473 919
215 881 Rents 122 204 726
216 TOTAL Operation (Enter Total oflines 204 thru 215)147 928 878 966217Maintenance
218 885 Maintenance Supervision and Engineering 467 114 535 114
219 886 Maintenance of Structures and Improvements 893 103 301
220 887 Maintenance of Mains 829 214 040 241
221 888 Maintenance of Compressor Station Equipment 744 301,434
222 889 Maintenance of Meas. and Reg. Sta. EQuip. - General 198 519 229 239
223 890 Maintenance of Me as. and Reg. Sta. EQuip. - Industrial
224 891 Maint. of Me as. & Reg. Sta. Equip. - City Gate Check Station
225 892 Maintenance of Services 305 511 184 371
226 893 Maintenance of Meters and House Regulators 281 982 269 078227894Maintenance of Other Equipment
228 TOTAL Maintenance (Enter Total of lines 218 thru 227)189 978 662 779
229 TOTAL Distribution Expenses (Enter Total of lines 216 and 228)337,906 541 746
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 Supervision 280 089 909 559
233 902 Meter Reading Expenses 628 848 155 654
234 903 Customer Records and Collection Expenses 484 908 777 822
235 904 Uncollectible Accounts 549 603 167 607
236 905 Miscellaneous Customer Accounts Expenses
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)943 460 010 647
FERC FORM NO.2 (12-96)Page 324
Name of Respondent This Report Is:Date of Report Year of Report
(1 ) (11: An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2005
GAS OPERATION AND MAINlENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 163 664 280 628
241 908 Customer Assistance Expenses 739 111 773 899
242 909 Infonnational and Instructional Expenses 055 928 864 938
243 910 Miscellaneous Customer Service and Infonnational Exoenses
244 TOTAL Customer Service & Infonnation Expenses (Lines 240 thru 243)958 703 919,465
245 7. SALES EXPENSES
246 Operation
247 911 Supervision
248 912 Demonstratin!! and Sellin!! Expenses
249 913 Advertisin!! Exoenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Exoenses (Enter Total oflines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 101 026 149,675
255 921 Office Supplies and Expenses 816 044 180 167
256 (Less) (922) Administrative Expenses TransfeITed - Cr.487 677 0,468 033\
257 923 Outside Services Emoloyed 930 942 826 599
258 924 Property Insurance 047 410 146 480
259 925 Injuries and Dama!!es 224 430
260 926 Employee Pensions and Benefits 566 371 387,508
261 927 Franchise ReQuirements
262 928 Re!!ulatorv Commission Expenses 298
263 (Less) (929) Duplicate Char!!es - Cr.
264 930.1 General Advertisin!! Expenses
265 930.2 Miscellaneous General Expenses 2,489 483 836 515
266 931 Rents 762 805 570 509
267 TOTAL OoerationCEnter Total lines 254 thru 266)251 926 652 850
268 Maintenance
269 935 Maintenance of General Plant
270 TOTAL Administrative and General Exp (Total oflines 267 and 269)251 926 652 850
271 TOTAL Gas O. & M. Exp (Lines 97 177 201 229,237,244 251 and 270)833 260 770 645 002 769
NUMBER OF GAS DEPARTMENT EMPLOYEES
1. The data on number of employees should be reported for employees in a footnote.
the payroll period ending nearest October 31, or any payroll 3. The number of employee assignable to the gas
period ending 60 days before or after October 31. 2. department from joint functions of combination utilities
the respondent's payroll for the reporting period includes may be detennined by estimate, on the basis of employee
any special construction personnel, include such employees equivalents. Show the estimated number of equivalent
on line 3, and show the number of such special construction employees attributed to the gas department from joint
functions.
Payroll Period Ended (Date)12/31/05
Total Regular Full-Time Employees 1114
Total Part-Time and Temporary Employees
Total Employees 178
FERC FORM NO.2 (12-96)Page 325 (Next page is 328)
This Report is: Date of Report
(1)50 An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmissio
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas)
I. Report below particulars (details) concerning tI tions (less than 100 000 Met) may be grouped.
gas volumes and related dollar amounts of natural gi 2. Also give the particulars (details) called for concern-
exchange transactions during the year. Minor transa ing each natural gas exchange where consideration
Name of Respondent Year of Report
Dec. 31, 2005
Line
No.
Exchange Gas Received
Debit
Point of Receipt Dth (Credit)
(City, state, etc.Account 242
Name of Company
(Designate associated companies
with an asterisk)
45 TOTAL
FERC FORM NO.2 (12-96)
NO ACTIVITY IN 2005
Page 328
Name of Respondent This Report Is: Date of Report
(l)~ An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) OA Resubmission Dec. 31 , 2005
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
was received or paid in perfonnance of gas exchange 4. Indicate points of receipt and delivery of gas so thatservices. they may be readily identified on a map of the respon-
3. List individually net transactions occurring during dent's pipeline system.
the year for each rate schedule.
Exchange Gas Delivered
Year of Report
Excess
Point of Delivery
(City, state, etc.Dth
Debit
(Credit)
Account 174
Dth
Received or
Delivered
Debit
(Credit)
Account 806
Line
No.
NO ACTIVITY IN 2005
FERC FORM NO.2 (12-96)Page 329
This Report Is:
(1) X An Original
QUEST AR GAS COMPANY (2) A Resubmission
EXCHANGED GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
5. Furnish any additional explanations needed to 6. Report the pressure base of measurement of gas
further explain the accounting for exchange gas volumes at 14.73 psia at 60 F.
transactions.
Name of Respondent Date ofRepo Year of Report
(Mo, Da, Yr)
Dec. 31 , 2005
Charges Paid
or Payable by Respondent
Revenues Received or
Receivable by Res ondent
FERC
Tariff
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 2005
Page 330
Name of Respondent This Report Is: Date of Report Year of Report
(1)(1: An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31 2005
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 opera
ing expense or other account, list separately in columr.
(c) the Dth of gas used, omitting entries in columns (d
Natural Gas Manufactured Gas
Account Gas Used Amount Gas Used Amount
Line Charged (Dth)(Dth)
No.Purpose for Which Gas Was Used Credit Credit
(in dollars)
(a)(b)(c)(d)(t)
(g)
810 Gas used for Compressor
Station Fuel-401 430 198 100
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 Uti!. Opers-
Cr (Rpt sep. for each prin. use.
Group minor uses)
Distribution & General 401 189 575 206 348
* Questar Gas does not use
Acct. 811
TOTAL 221 005 1 ,404 448
FERC FORM NO.2 (ED. 12-88)Page 331
Name of Respondent This Report Is: Date of Report
(1) (1!J An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmisslon Dec. 31, 2005
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858)
I. 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 ofof Dayments 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.
5 CheveronlTexaco
Prior Period Adjustment and Exchange Differential
8 Duke
II Wexpro *12 Transportation Reimbursement on PPMU Gas
14 Kern River
17 Questar Pipeline Company *
20 c.I.G.
23 Questar Energy Trading
24 URC Reimbursement to QGC for Trans ofPPMU 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.
mh. h , '
FERC FORM NO.2 (12-96)Page 332
Name of Respondent This Report Is:Date of Report Year of Report
(1)~ An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) D A Resubmission Dec. 31 2005
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858) (Continued)
received. Points of delivery and receipt shoulc delivered, explain in a footnote the reason for difference
so designated that they can be identified readil:, uncompleted deliveries, allowance for 1ransmlssion
on map of respondent's pipeline system.loss, etc.
3. If the Mcf of gas received differs trom the Mcf
Dth of Dth of Amount of Amount per Dth
Gas Delivered Gas Received Payment of Gas Received Line
(in dollars)(in cents)No.
(c)(d)(e)(f)
125 451 164 127 232 418 361 965 49.
FERC FORM NO.2 (12-98)Page 333
CONFIDENTIAL
INFORMATION
REDACTED
This Report Is:
(1) rn An Original
(2) A Resubmission
OTHER GAS SUPPLY EXPENSES (Account 813)
Report other gas supply expenses by descriptive titles which expenses separately. Indicate the functional classification
clearly indicate the nature of such expenses. Show maintenance and purpose of property to which any expenses relate.Description Amount
(in dollars)
(b)
001 348
265
815 680
132 043 039
105 506
016 605
219 390
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 31 2005
Line
No.
50 TOTAL
FERC FORM NO.(12-96)
(a)
Storage Services
Hedging Costs
Gas Processing
Operator Service Agreement
Company Owned Production Costs (WY)
Gas Costs - CO2 Gas Processing (UT)
Gas Costs - CO2 Gas Processing (WY)
153,212 834
Page 334
Name of Respondent This Report Is:Date of Report Year of Report
(I) rn An Original (Mo, Da, Yr)
QUESTAR GAS CONWANY (2) D A ResubmisslOn Dec. 31, 2005
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (Gas)
Industry association dues
Experimental and general research exoenses
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 $5 000 or more must be listed separately in this column showing
the (1) purpose, (2) recipient and (3) amount of such items. Amounts ofless than $5 000
may be grouped by classes if the number of items so grouped is shown)
DIRECTORS FEES & EXPENSE AMOUNT
R. D. Cash 919
W. W. Hawkins 902
D. L. Leavitt 785
G. G. Michael 313
H. H. Simmons 664
583
American Gas Association 240 010
American Red Cross 000
Directors Insurance 358 648
Research & Development 668
Directors/Officers Deferred Stock Revaluation 334 065
R & D Delta Funds 442 510
TOTAL 489 483
FERC FORM NO.(12-96)Page 335
This Report Is: Date of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 , 2005
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403 , 404., 404.2, 404.3, 405)
(Except Amortization of Acquisition Adjustments)
I. Report in Section A the amounts of depreciation the intervals between the report years (1971, 1974
expense, depletion and amortization for the accounts and every fifth year thereafter).
indicated and classified according to the plant Report in column (b) all depreciable plant balances tofunctional groups shown. which rates are applied and show a composite total (If
2. Report all available infonnation called for in more desirable, report by plant account, subaccount or
Section B for the report year 1971 , 1974 and every functional classifications other than those pre-printed
fifth year thereafter. Report only annual changes in in column (a). Indicate at the bottom of Section B the
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization and
Depletion of Produc-
ing Natural Gas Land
and Land Rights
(Account 404.
(c)
Name of Respondent Month of Report
Line
No.
Depreciation
Expense
(Account 403)
Amortization of
Underground Storage
Land and Land Rights
(Account 404.
(d)
Functional Classification
(a)(b)
Intangible plant
Production plant, manufactured gas
Production and gathering plant
natural gas
Products extraction plant
Underground gas storage plant
Other storage plant
Base load LNG terminating and
processing plant
Transmission plant
Distribution plant
10 General plant
II Common plant-gas
25 TOTAL
276 863 970
242 066
235 411
970754340
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This Report Is: Date of Repoort
(1) An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 , 2005
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404., 404.2, 404.3, 405)
(Except Amortization of Acquisition Adjustments) (Continued)
manner in which column (b) balances are obtained. If average to estimated gas reserves.
balances, state the method of averaging used. For column 3. Ifprovisions 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 detennine depreciation to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Year of Report
Amortization of Other
Limited-tenn
Gas plant
(Account 404.3)
(e)
Amortization of Other
Gas Plant
(Account 405)
(f)
Total Functional Classification
Line
No~
(g)
(a)
313 833
Intangible plant
Production plant, manufactured gas
Production and gathering plant
natural gas
Products extraction plant
Underground gas storage plant
Other storage plant
Base load LNG tenninating and
processing plant
Transmission plant
Distribution plant
General plant
Common plant-gas
242 066
235 411
17'
791 310 TOTAL
FERC FORM NO.(12-96)Page 337
Date of Report
(Mo, Da, Yr)
Year of ReportName of Respondent
Line
No.Functional Classification
Applied
Depr. Rate(s)
(Percent)
(c)(a)
Production and Gathering Plant
Offshore
Onshore
Underground Gas Storage Plant
Transmission Plant
Offshore
Onshore
General Plant
771
$.129 per MCF
3% to 10%
168 098 3% to 33%
Notes to Depreciation, Depletion and Amortization of Gas Plant
Amortization and Depletion of Producing and Land Rights Account 4041
Basis for Amortization - Unit of Production
Basis for Amortization - Estimated service life
FERC FORM NO.2 (12-96)Page 338
BLANK PAGE
(Next page is 340)
This Report Is: Date of Report
(1) Di An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) D A Resubmission Dec. 3 1 2005
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the infonnation specified below, in the order (c) Interest on Debt to Associated Companies (Account
given, for the respective income deduction and interest 430)--For each associated company that incurred interestcharges accounts. on debt during the year, indicate the amount and
(a) Miscellaneous Amortization (Account 425)-- interest rate respectively for (a) advances on notes, (b)
Describe the nature of items included in this account advances on open account, (c) notes payable, (d) accounts
the contra account charged, the total of amortization payable, and (e) other debt, and total interest. Explain
charges for the year, and the period of amortization. the nature of other debt on which interest was incurred
(b) Miscellaneous Income Deductions--Report the during the year.
nature, payee, and amount of other income deductions (d) Other Interest Expense (Account 431 )--Report
for the year as required by Accounts 426., Donations; details including the amount and interest rate for
426., Life Insurance; 426.3, Penalties; 426.4, Ex- other interest charges incurred during the year.
penditures for Certain Civic, Political and Related
Activities; and 426., Other Deductions, of the Unifonn
System of Accounts. Amounts of less than $250 000 may
be grouped by classes within the above accounts.Line ItemNo. (a)
Miscellaneous Amortization - Account 425
Gas Plant Aquisition Adjustments - Account 425
Miscellaneous Other Income Deductions - Account 426
17 Interest on Debt to Associated Com anies - Account 43018 Questar Corporation
FERC FORM NO.2 (12-96)
Name of Respondent
Total Account 425
Donations - Account 426.
Life Insurance - Account 426.2
Expenditures for Certain Civic, Political & Related Activities - Account 426.4
Other Donations, Dues, Etc. - Account 426.
Appliance Financing Program - Revenue and Expenses - Account 426.
Total Account 426
Total Account 430
Other Interest Ex ense - Account 431
Interest on Gas Balance Account
Bank Service Charges and other Miscellaneous Interest Charges
Total Account 431
Page 340
Year of Report
Amount
I (b)
7812
7812
264 094
264 122
679.186
1679186
178 554
383,210
561 764
BLANK PAGE
(Next page is 350)
This Report Is:
(1) (It 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
Name of Respondent Date of Report
(Mo, Da, Yr)
QUEST AR GAS COMPANY
Lim
No.
the docket number, and a description
of the case.
CommIssion Utility
(a)(b)(c)
1 Utah Public Service Comm.
4 Utah General Rate Case
5 Utah Pass Thru Rate Case
9 Various Dockets less
10 than $25 000 298
Total Utah 298
15 Wyo. Public Service Comm.
17 Wyoming Pass Thru
21 Various Dockets less
22 than $25 000
25 TOTAL
Total Wyoming
298
FERC FORM NO.2 (12-96)Page 350
Expenses
to Date
Total
(d)
298
298
298
Year of Report
Dec. 31 , 2005
Deferred
in Account
182.3 at
Beginning
of Year
(e)
Name of Respondent This Report Is:Date of Report Year of Report
(1) !j An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31, 2005
REGULATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior 5. List in column (t), (g), and (h) expenses
years that are being amortized. List in column (a) the incurred during year which were charged currently to
period 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.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CHARGED CURRENTL Y TO Deferred in
Deferred to Contra Amount Account 182.3 Line
Department Account No.Amount Account 182.3 Account End of Year No.
(t)
(g)
(h)(i)(k)(l)
GAS 928
GAS 928
GAS 928 298
298
GAS 928
GAS 928
298
FERC FORM NO.2 (12-96)Page 351 (Next page is 354)
Name of Respondent This~ort is:
I~ate of Report
Year of Report 0) An Original (Mo Yr)
QUEST AR GAS COMPANY (2) D A Resubmission Dec. 31 2005
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 necessary numbered sequentially starting with 74.01 74.02, etc.
Direct Payroll Allocation of
Distribution Payroll Charged Total
for Clearing
Line Classification Accounts
No.(a)
Electric
Operation
Production
TransmissIOn
Distribution
Customer Accounts
Customer Service and Infonnational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
TransmissIOn
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru 15)
Total Operation and Maintenance
Production (Total of lines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total oflines 5 and 14)
Customer Accounts (Line 6)
Customer Service and Infonnational (Line 7)
Sales (Line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Operation
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Tenninaling and Processing
Transmission
Distribution 16713 430 16,713,430
Customer Accounts 10 311 143 10 311.143
Customer Service and Infonnational 3 585 609 3 585 609
Sales
Administrative and General (See Note A)11 563 559 1 469 399 13 032 958
TOTAL Operation (Total of lines 28 thru 37)42173741 1,469,399 43,643 140
Maintenance
Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Tenninaling and Processing
Transmission
Distribution 3 526 030 3 526 030
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)3.526 030 3 526 030
FERC FORM NO.2 (12-96)Page 354
Name of Respondent Date of Report Year of Report
(Mo Yr)
Dec. 31 2005
Total
20 239 460
10 311 143
3 585 609
20 239 460
10311143
3 585 609
604 300
098
122 972 727 272
098
10658398
68 399 732
122972
2 022 627
10781 370
70 422 359
Page 355
BLANK PAGE
(Next page is 357)
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2005
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1. Report the information specified below for all 426.4 Expenditures for Certain Civic, Political and
charges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and (a) Name and address of person or organization
other professional services. (These services include rendering services.
rate, management, construction, engineering, research (b) description of services received during year and
financial, valuation, legal, accounting, purchasing,project or case to which services relate
advertising, labor relations, and public relations, ren-(c) basis of charges
dered the respondent under written or oral arrangement (d) total charges for the year, detailing utility
for which aggregate payments were made during the year to department and account charged.
any corporation, partnership, organization of any kind, or 2. For any services which are of a continuing nature
individual (other than for services as an employee or for give the date and term of contract and date of Commis-
payments made for medical and related services) amounting sion authorization, if contract received Commission
to more than $25 000, including payments for legislative approval.
services except those which should be reported in Account 3. Designate with an asterisk associated comDanies.
NAME & ADDRESS SERVICE ACCOUNT AMOUNT
Allied Collection Service Collections 401 138 280.
PO Box 3730 Logan
Blue Stakes of Utah Surveying 401 237,997.
PO Box 1517 Draper
Bonneville Billing and Collections Collections 401 271 491,
PO Box 309 Ogden
Browning-Ferris Ind Maintenance 401 42,553.
Salt Lake City District Phoenix AZ.
Cazier Excavating Inc Construction 107 650,349.
132 West 13490 South Draper
Coast to Coast USA NDE Services System Integrity 182 183 200,
22781 Airport Road NE Bldg 0-Aurora
Cook-Sanders & Associates, LLC Surveying 107 73,530.
331 South Rio Grande Avenue Salt Lake City
0 R Griffin & Associates Inc Line Inspection 107 695.
1414 Elk Street, Suite 202 Rock Springs \NY
Dan Jones & Associates Customer Service Sur 401 900,
515 South 700 East Ste 3h Salt Lake City
Don Calvert Painting and Special Coating Contracting 107 108 244.
13431 South 7530 West Herriman
Dunn & Dunn Legal 401 68,104.
505 Eas1200 South 2nd Floor Salt Lake City
EBS Management Consulting Services Management Consultil 107 184,975.
POBox110 Foxborough
ELM Locating & Utility Services Surveying 401 956 721.
PO Box 16780 Missoula
Environ International Corp Environmental Consul 401 30,053.
PO Box 8500-1980 Philadelphia
Environmental System Research Institute Engineering 107 30,154.
380 New York Street Redlands
Espial Consulting LLC Rates 401 000.
1467 \'IAlton Way Salt Lake City
Express Recovery Services Inc Collections 401 209 211,
POBox 26415 Salt Lake City
George K Schroeder Legal Consulting 401 812,
PO Box 540312 North Salt Lake
Global Insight Inc Rates 401 645.
PO Box 845730 Boston
Holland & Hart Legal 401 758.
55517th Street Suite 3200 Denver
Holme Roberts & Owen LLP Legal 401 348 852,
PO Box 1618 Denver
J 0 Power and Associates Customer Service Sur 401 25,000.
PO Box 512778 Los Angeles
FERC FORM NO.2 (ED. 12-87)Page 357
Name of Respondent Thi~eport Is:Date of Report Year of Report (1) An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2005
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1. Report the information specified below for all 426.4 Expenditures for Certain Civic, Political and
charges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and (a) Name and address of person or organization
other professional services. (These services include rendering services.
rate, management, construction, engineering, research (b) description of services received during year and
financial, valuation, legal, accounting, purchasing,project or case to which services relate
advertising, labor relations, and public relations, ren-(c) basis of charges
dered the respondent under written or oral arrangement (d) total charges for the year, detailing utility
for which aggregate payments were made during the year to department and account charged.
any corporation, partnership, organization of any kind, or 2. For any services which are of a continuing nature
individual (other than for services as an employee or for give the date and term of contract and date of Commis-
payments made for medical and related services) amounting sion authorization, if contract received Commission
to more than $25 000, including payments for legislative approval.
services except those which should be reported in Account 3. Designate with an asterisk associated companies.
NAME & ADDRESS SERVICE ACCOUNT AMOUNT
Kassing Andrews & Associates Advertising 401 251 869,
1935 East Vine Street Salt Lake City
Kiefner and Associates, Inc,System Integrity 401 125 414,
585 Scherers Court Worthington
M R Tek Reservoir Engineering 401 372.
73-4329C Ahiahi Street Kailua-Kona
Mears/CPG LLC System Integrity 182 655,793.
4500 North Mission Road Rosebush
Meter Solutions Meter Installation 107 108 241.
315 East 525 South Providence
Microsoft Corporation Information Technolog 401 513 005.
123 Wright Brothers Drive Salt Lake City
Nationwide Meter Automation Meter Installation 107 266 871.
218 East 2475 South Springville
Niels Fugal & Sons Company Construction 107 753,463.
po Box 650 Pleasan1 Grove
Outsource Receivables Management Collections 401 100,402.
po Box 166 Ogden
Par3 Communications Inc Collections 401 069.
100 South King Street Suite 100 Seattle
Paragon Partners LId Right of Way Consultil 107 175,246.
5762 Bolsa Avenue Huntington Beach CA
Park Acres Construction Co Construction 107 865 001.
695 West Everell Salt Lake City
Quality Electrical Contractors, Inc.Contracting 107 190,
po Box 625 Kaysville
Questar Corporation Administration 401 134 959,67 .
180 East 100 South Salt Lake City
Questar Project Employee Company Temporary Services 401 096.724.41 .
180 East 100 South Salt Lake City
R B M Services Inc Maintenance 184 110 099.
1685 West 1400 North Provo
Ray Quinney & Nebeker Legal 401 673.42
PO Box 45385 Salt Lake City
Richter7 Advertising 401 434 012.
280 South 400 West Suite 200 Salt Lake City
Rocky Mountain Inspection, Inc.Line Inspection 107 998.
200 Hillcrest Lane Rock Springs 'NY
Rocky Moun1ain Line Systems Inc Construction 107 629.
po Box 57 Lander 'NY
Rocky Mountain Service Bureau Inc Collections 401 217.
PO Box 459 Rock Springs 'NY
Salt Lake Cement Culling Inc Contracting 401 71,545.
2290 South 600 West Salt Lake City
FERC FORM NO.2 (ED. 12-87)Page 357a
Name of Respondent This Report Is:Date of Report Year of Report
(1) ex An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31 2005
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1. Report the infonnation specified below for all 426.4 Expenditures for Certain Civic, Political and
charges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and (a) Name and address of person or organization
other professional services. (These services include 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 tenD 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
Securitas Security Services USA Inc Security 401 223,751,
File 57220 Los Angeles
Southern Cross Corporation Leak Survey 107 118 601,
PO Box 2168 Norcross
SPL Worldgroup Inc Software Consulting 107 221 576.
File # 73730 San Francisco
Staker Paving and Construction Construction 107 62,921.
PO Box 27598 Sail Lake City
Sterling Construction Company Construction 107 712 448,
PO Box 1186 Slerling
Stoel Rives LLP Legal 401 846,
One Utah Center Salt Lake City
Stuart & Company Appraisal Services 107 32,500.
182 South 600 East Ste 205 Salt Lake City
Tempest Enterprises Construction 107 965 035.
4681 South 300 Wes1 Murray
Utah Inspection LLC Line Inspection 107 44,770.
PO Box 1225 Vemal
Weatherbank Inc Forecasting 401 127,
5 Triad Center Ste 315 Salt Lake City
Westem Pipe Coaters Pipe Coating 107 104.269.
PO Box 157 Orem
Whitaker Construction Company Inc Construction 107 266 843.
PO Box 430 Brigham City
White Glove Building Maintenance fnc Maintenance 184 150 189,
2567 Kentucky Avenue Sail Lake City
847,216.
FERC FORM NO.2 (ED. 12-87)Page 357b Next Page is 500
Name of Respondent This Report Is:Date of Report Year of Report
(1) ex An Original (Mo, Da, Yr)
OUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2005
COMPRESSOR STATIONS
I. Report below particulars (details) concerning com-such stations are used. Relatively small field compressor
pressor stations. Use the following subheadings: field stations may be grouped by production areas. Show the
compressor stations, products extraction compressor number of stations grouped. Designate any station held
stations, transmission compressor stations, distribution under a title other than full ownership. State in a foot-
compressor stations, and other compressor stations.note the name of owner or co-owner, the nature of respon-
2. For column (a), indicate the oroduction areas where dent's title, and oercent of ownership, if jointly owned.
Number
Plant Cost
Line Name of Station and Location Employees
No.
(a)(b)(c)
Distribution Compressor Stations
Utah
Weber County
J. W. Allen 180 183
Salt Lake County
Lark Station 132 217
Sanpete County
Indianola 794 825
Total Distribution 4 107 225
Production and Gathering
Ace Compressor Plant 304
Birch Creek #1 288 443
Birch Creek #2 39.943
Total Production and Gathering 357.690
Total 4464915
* Records not available
A - Fuel or power (d) and Gas for Compressor Fuel (t) is supplied by producers
where it is used upstream of delivery point.
B - Compressor was only run for testing purposes.
FERC FORM NO.2 (12-96)Page 508
Name of Respondent This Report Is:Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
ODESTAR GAS COMPANY (2) D A Resubmission Dec. 31 2005
COMPRESSOR STATIONS (Continued)
Designate any station that was not operated during the tion during the year and show in a footnote the size of each
past year. State in a footnote whether the book cost of such unit, and the date each such unit was placed in operation.
such station has been retired in the books of account, or 3. For column(d), include the type of fuel or power, if
what disposition of the station and its book cost are other than natural gas. If two types of fuel or power are
contemplated. Designate any compressor units in trans-used, show separate entries for natural gas and the other
mission compressor stations installed and out into opera fuel or power.
Expenses (Except depreciation and taxes)Operation Data
Total No of
Compressor Comprs.Date
Fuel or Power Other Gas for Compressor Hours of Operated Line
Fuel Dth Operation at Time Station No.
During of Station Peak
Year Peak
(d)(e)(f)
(g)
(h)
662 09/15/05
522 729 02/11/05
134 814 042 199 565 12/15/05
135341 17,433 21285 4575
135341 17433 21 285 4575
FERC FORM NO.2 (12-96)Page 509 Next Page is 512
Name of Respondent This Report is:Date of Report Year of Report
(I) rn An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY 1/2) FI A Resubmission Dec. 31, 2005
GAS STORAGE PROJECTS
1. Report particulars (details) for total gas storage projects.3. Give particulars (details) of any gas stored for the benefit
2. Total storage plant (column b) should agree with of another company under a gas exchange arrangement or
amounts feported by the respondent in Acct's 350.1 to on basis of purchase and fesale to other company. Designate
364.8 inclusive (pages 206-207).with an asterisk if other company is an associated company.
Item Total
Line Amount
No.(a)(b)
Natural Gas Storage Plant
Land and Land Rights
Structures and Improvements
Storage Wells and Holders
Storage Lines
Other Storage Equipment
TOTAL (Enter Total of Lines 2 Thru 6)
Storage Expenses
Operation
Maintenance
Rents
TOTAL (Enter Total of Lines 9 Thru II)
Storage Operations (In Dth)
Gas Delivered to Storage
January 000
February 113 799
March 000
April 444 123
May 643 453
June 931 042
July 613 266
August 527,358
September 362 722
October 102 960
November 543 128
December 875 109
TOTAL (Enter Total of Lines 15 Thru 26)207 960,
Gas Withdrawn from Storage
Januarv 967 000
FebIlJary 106 591
March 749 553
April 359 637
May 496 279
June 570 025
July 823
3.6 August 199
September 9,400
October 168 186
November 225 224
December 414 184
TOTAL (Enter Total of Lines 29 Thru 40)165 101.00
FERC FORM NO.2 (12-96)Page 512
This Report is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmissio
GAS STORAGE PROJECTS (Continued)
Item
Name of Respondent
QUESTAR 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 Terminal Companies (In Mct)
Number of Tanks
Capacity of Tanks
LNG Volumes
a) Received at "Ship Rail"
b) Transferred to Tanks
c) Withdrawn from Tanks
d) "Boil Off' Vaporization Loss
e) Converted to Mcf at Tailgate of Terminal
FERC FORM NO.2 (12-96)Page 513
Year of Report
Dec. 31 2005
Total
Amount
333 489
333 489
Name of Respondent This
wort
Is:Date of Report Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)Dee.31,2005(2)DA 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 respondenrs title, and percent ownership if jointly owned.
3. Report separately any line that was not operated during the pas! 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 polnl
Designation (Identificalion)Total Miles
Line 01 LIne or Group of LInes of Pipe
No.(a)(b)(c)
PAGE NOT APPLICABI
FERC FORM NO.2 (12-96)Page 514
BLANK PAGE
(Next page is 518)
Name of Respondent
Questar Gas Company
This ~ort Is:
(1) KJAn Original(2) DA 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.
Date of Report
(Mo, Da, Yf)
Yeaf of Report
Dec. 31, 2005
Line
No.
Description
Dth of Gas
Delivered to
Interstate Pipelines
(b)(d)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
SECTION A: SINGLE DAY PEAK DELIVERIES
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
TOTAL
Volumes of gas Withdrawn 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 APPLICABLE
FERC FORM NO.2 (12-96)Page 518
Name of Respondent This ~ort Is:Date of Report Year of Report
Questar Gas Company (1) An Original (Mo, Da, Yr)
(2) A Resubmission Dee.31,2005
Auxiliary Peaking Facilities
1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondenfs 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.Dlh Transmission Peak
(a)(b)(c)(d)Delivery?
PAGE NOT APPLI CABL E
FERC FORM NO.2 (12-96\Paae 519
Name of Respondent This Report Is:Date of Report Year of Report
QUEST AR GAS COMPANY
(I)~r An Original (Mo, Da, Yr)
(2) A Resubmission Dec. 3 I 2004
GAS ACCOUNT - NATURAL GAS
I, The purpose of this page is to account for the quan-pipeline transported Of 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 considefation diffefences 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 Of any which were not transported through any intefstate portion of
mixture of natural and manufactured gas.the reporting pipeline,
3, Enter in column (c) the Mcfas reported in the sche-7. Also indicate by footnote (I) the system supply volumes
dules indicated for the items of feceipts 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 feporting pipeline during the
mission system and included in natural gas sale.same reporting year, (2) the system supply volumes of gas
5, If the respondent operates two or more systems which which are stored by the reporting pipeline during the report-
are not interconnected, submit separate pages for this ing year and which the reporting pipeline intends to sell or
purpose, Use copies of pages 520 and 521,transport in future reporting year, and (3) contract storage
6. Also indicate by footnote the volumes of gas not volumes,
subject to Commission regulation which did not incur 8. Also indicate the volumes of pipeline production field
FERC regulatory costs by showing (I) 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 feporting pipeline by another jurisdic-42 and 46 of page 521).
tional pipeline; (2) the volumes which the reporting
NAME OF SYSTEM
Line Item Ref.Amount ofDth
No.Page No.
(a)(b)(c)
GAS RECEIVED
Gas Purchases (Accounts 800-805)816 995
Gas of Others Received for Gathering (Account 489,303
Gas of Others Received for Transmission (Account 489.2)313 679 951
Gas of Others Received for Distribution (Account 489.3)301
Gas of Others Received for Contract Storage (Account 489.4)307
8 Exchanged Gas Received ITom Others (Account 806)328
Gas Received as Imbalances (Account 806)328
Receipts of Respondent's Gas Transported by Others (Account 858)332 127 232 418
Other Gas Withdrawn from Storage (Explain) See Page 512 165 101
Gas Received from Shippers as Compressor Station Fuel
Gas Received from Shippers as Lost and Unaccounted for
Other Receipts (Specify) Company Owned Production 198 760
Total Receipts (Total of lines 3 thIll 14)282 093 225
GAS DELIVERED
Gas Sales (Accounts 480-484)104 587 375
Deliveries of Gas Gathered for Others (Account 489.1)303
Deliveries of Transported for Others (Account 489.313 204 752
Deliveries of Gas Distributed for Others (Account 489.3)301
Delivefies of Contract Storage Gas (Account 489,307
Exchanged Gas Delivered to Others (Account 806)328
Gas Delivered as Imbalances (Account 806)328
Deliveries of Gas to Others for Transportation (Account 858)332 125 451 164
Other Gas Delivered to Storage (Explain) See Page 512 207 960
Gas Used for Compressor Station Fuel 509 285
Other Deliveries (Specify)
Total Deliveries (Total oflines 17 thru 27)277 472 536
GAS UNACCOUNTED FOR
Production System Losses
Gathering System Losses
Transmission System Losses
Distribution System Losses 620 689
Storage System Losses
Other Losses (Specify)
Total Unaccounted For (Total of lines 30 thm 35)620 689
Total Deliveries & Unaccounted For (Total oflines 28 thru 36)282 093 225
FERC FORM NO.(12-96)Page 520
BLANK PAGE
(Next page is 522)
Name of Respondent This Report Is:
(1) An Original
(2) D A Resubmission
SYSTEM MAPS
QUE STAR GAS CONWANY
1. Furnish 5 copies of a system map (one with each
filed copy ofthis report) of the facilities operated by
the respondent for the production, gathering, transpor-
tation, and sale of natural gas. New maps need not
be furnished if no important change has occurred in the
facilities operated by the respondent since the date of
the maps furnished with a previous year s annual report.
, however, maps are not furnished for this reason
reference should be made in the space below to the year
annual report with which the maps were furnished.
2. Indicate the following infonnation on the maps:
(a) Transmission lines.
(b) Incremental facilities.
( c) Location of gathering areas.
(d) Location of sones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 , 2005
(g) Location of compressor stations.
(h) Nonnal direction of gas flow (indicated by arrows).
(I) Size of pipe.
G) 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 offacilities leased to or from
another company, giving name of such other company.
4. Maps not larger than 24 inches square are de-
sired. If necessary, however, submit larger maps to
show essential infonnation. Fold the maps to a size
not larger than this report. Bind the maps to the
report.
stem Ma Next Pa
FERC FORM NO.(12-96)Page 522 (Next page is 551)
SEE ORIGINAL REPORT
FOR MAP TOO LARGE
TO BE SCANNED
Name of Respondent This Report Is:Date of Report Year Ending
An Original (Mo, Da, Yr)
Dee.31,2005QUESTAR GAS COMPANY
0 A Resubmlsslon
FOOTNOTE REFERENCE
Page LIne or Item'Column FootnoteNo.No.No.
7~'(a\(b)
, (~\
PAGE NOT APP~CA.
FERC FORM NO, 2 (12-96)Page ' 551
Name of Respondent This Report Is:Date of Report Year Ending
kJ An Original-(Mo, Oa, Yr)Dee.31, 2005
QUESTAR GAS COMPANY
0 A Res~bmiSSjon
FOOTNOTE TEXT
Footnote Fooli1ote Text
No.(b)'
(a)
PAGE NOT APPL ICABLE
FERC FORM NO.2 (12-96)Page 552
INDEX
Accrued and prepaid taxes ...................................................................
....
262-263Accumulated provision for depreciation of gasutilityplant...................
:.....................,........................
219utility plant (summary) ....................................................................200-201Advance to associated companies .
.....................,..............................................
222Associated companies
advancesfrom "
.........................
256advancesto............................................................................222-223control over respondent................................. ......................................102corporationscontrolledbyrespondent............................................................103
investment in ...........................................................................222-223servicecontractscharges .....................................................................357Attestation.............................................."
'............................
BalanceSheet comparative......................................................................110-113'Bonds .......................................................................................256-257Capital Stock .................................................................................250-251discount.............................................."
...........................
254expense..................."...............................................................254premiums .................................................................................252reacquired.................................................................................251subscribed.................................................................................252Cashflowsstatementof ........................................................................120-121Changes-important during the year ...................................................................108CompressorStatJons ...........
........"........................................................
508-509Construction
overhead procedures, general description of ......................................................218workinprogress-otherutilitydepartments
...................................................
200-.201Contracts, service charges ...........................................................................357Controlcorporationscontrolledbyrespondent..........................."
...............................
103over respondent ............................................................................102security holders and voting powers "
,........
107
CPA Certification, this report form .......................
;.............................."
'" iCurrent and accrued
. .
liabilities miscellaneous ......................................................................268Deferred
credits, other........................................... ....................................269debitsmiscellaneous ......................................
..................................
233incometaxesaccumulated................................................................234-235incometaxesaccumulated-otherprop.erty .................................................... 274-275incometaxesaccumulated-other ......................
,....................................
276-277
regulatory expenses .....................................................................350-351Definitions,thisreportfonn............................................................................
Depletion
amortization and depreciation of gas plant ...........,........................................ 336-338
and amortization of producing natural gas land and land rights. . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . . . . . .. 336-338Depreciation
gas plant ..............................................................................336-338gas plant in service ..........................................................................219DiscountonCapitaIStock...... "
'" ... .......... ............................ "'" ...............
254Dividendappropriations .................
;...........,...........................................
118-119Earnings,retained.......,......................................................................118-119
Exchange and' imbalance transactions ..................................................................328
FERC FORM NO.(12-96)INDEX 1
INDEX (Continued)
Expenses, gas operation and maintenance ..........................................................320-325Extraordinarypropertylosses .........................................................................230Filing Requirements, this report form ...................
................................................
I-iiiFootnoteData.................................................................................551-552Gas account-natural "
...:.....................~.......................................
520Gas
exchanged natural .............,............................................................328,received ..................................................................................328stored underground ......................................................"
..........
220usedinutilityoperatJons, credit .................................................................331plantinservice .........................................................................204-209Gatheringrevenues.............................................................................302-303General description of construction overhead procedures
.. .... "'" .... "'" '" ......... ....... ....
218Generalinfonnation ....................................
,...........................................
101Income
deductions-details .................................................................256-259,340statementofforyear ....................................................................114-116Installmentsrecelvedoncapitalstock...................................................................252Interest
on debt to associated companies ......................................................"
"....
340on long-term from investment, advances, etc. ................................................. 256-257Instructions for filing the FERC Form No. 2 ......................................................"" I-iiiInvestment
inassociatedcompanies..................................."222-223other .................................................................................222-223subsidiary,companies ....................................................................224-225securitJesdisposedofduringyear...........................................................222-223temporary cash ......................................................
...................
222-223Law, excerpts applicable to this report form ......................................................"
'"
List of ScheduJes, this report form .........................................
~...........................
legalproceedingsduringyear ........................................................................108long-termdebt................................................................................256-257assumedduringyear.........................................................................255retained during year .............................................................,...........255Managementandengineeringcontracts........................."
................
357Map,system ......................................................................................522Miscellaneous general expense .......................................................................335Notes
Payable, advances from associated companies "
" "" ... .... "'" "" "'" ...
256-257tobalancesheet ............................................................................122to financial statement ........................................................................122tostatementofincomefortheyear .............................................................122Operating
expenses-gas.............,..............................."
.................,........
317-325revenues-gas ..............
...................................................,.......
300-301Otherdonationsreceivedfromstockholders............................................................253gainsonresaleorcancellatlonofreacquiredcapitalstock............................................253miscellaneouspaid-incapital.........................................
~.........................
253othersuppliesexpense ...............,........................................................334paid-inc8pital ..............................................................................253reductioninparorstatedvalueofcapitalstock.....................................................253regulatory assets ............................................................................232regulatory liabilities ....,........
:..........................................;.................
278
FERC FORM NO.2 (12-96)INDEX 2
INDEX (Continued)
Peak deliveries, transmission system
Peaking facilities, auxiliary
. . . . . . . . .
Plant - gas
construction work In progress .......................................,..........................216
held for future use ......................
:....................................................
214
" . "" ... . .... ..... ... "" . ., .. . . '" .. . "" '" . .. " . . . . .
518
. . . . "" .......... . .... .. .., . . .. . ..., . . . ... . . ... ..... "'" .
. . . 519
Jeasedfromothers .............,...................................................................212leasedtoothers.............................................................................213
Plant -Utility accumulatedprovisions(summary)..........................................................200-201leasedtoothersincomefrom ..., ....................... ...... "
" "" ......... .... ...,. ... ..
213
Premium on capital stock .................................,....................................,.....252
Prepaid taxed .....................................................,...........................262-263
Prepayments .....................................................................................230Professionalservices,chargesfor ..,..................................................................357Propertylosses,extraordinary.. "
'" ........... ...... ...... .... ... "" "" ..... "" ...
230Reacquired
capital stock ...........................................................................250-251long-term debt........................................... ...............................256-257Receiverscertificate.....................................................
,......................
256-257Reconciliation of reported net income. with taxable income from Federal income taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261Regulatorycommisslonexpenses..................................................................350-351Regulatorycommissionexpenses-deferred.... ........ "
" ........ "'" ..... "" .
232Retained earnings
appropriated ...........................................................................118-119
statement of ...........................................................................118-119
unappropriated .........................................................................118-119Revenues
from storing gas of others .................................................................306-307
from transportation of gas through gathering facilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 302-303from transportation of gas through transmission facilities. . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . ..
304-305
gas operating ..............................................................................300
Salaries and wages, distribution of .................................................................354-355Sales........................................................................................300-301Securities
disposed of during year..................................... ..............................222-223holders and voting powers.... ...... "
'" ... .................. "" ........ ...,... ..
107investment in associated companies.............,.............. .............................222-223investrnent,others.......................................................................222-223
issued or assumed during year .................................................................255
refunded or retired during year .................................................................255registeredonanationalexchange...................................................250-251,256-257
Stock liability for conversion ...................................................................252Storage
of natural gas, underground ...............................................................512-513revenues .............................................................................. 306-~07Taxes
accrued and prepaid .....................................................................262-263
chargedduringtheyear ..................................................................262-263on income, deferred-accumulated ................................................. 222-223,234-235
reconcillationofnetincomefor .....................,...........................................261
FERC FORM NO.2 (12-96)INDEX 3
INDEX (Continued)
Transmission
and compression of gas by others ..............................................................332lines..........
............................................................................
514
revenues
.......,......................................................................
304-305
systempeakdeliveries
...................................................................,...
518Unamortized
debt discount and expense ....
...........................................................
258-259
lossandgainonreacquireddebt
...............................................................
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