2008Annual Report.pdf

QUEST~R
Questar Gas Company
180 East 100 South
P.O. Box 45360
Salt Lake City, UT 84145.0360
Fax [phone] RE CE 1 \/
Legal Departme1nn9HAR 31 AM II: 04
March 30, 2009
VIA FEDERAL EXPRESS Qsf-bMs. Terri Carlock
Idaho Public Utilties Commission
P.O. Box 83720
Boise, Idaho 83720-0074
Re: Questar Gas Company's 2008 FERC Form 2: Annual Report
Dear Ms. Carlock:
Enclosed are three originals of its 2008 FERC Form 2: Annual Report of Major Natual Gas
Companies. Pages 310 though 313a, 332, and 333 of this document include data regarding
customer-specific information in addition to sensitive information about Questar Gas and affiliate
company reserve volumes. Questar Gas requests that these pages be treated confidentially. Certin
information has been redacted on these pages in the bound document and the pages have been
stamped accordingly.
If disclosed to the general public, ths information could subject Questa Gas to an unair
competitive injur with respect to other producers as well as purchasers of natural gas. Ultimately,
this could have an adverse rate impact on Questa Gas' customers.
I have also enclosed pages 310 though 313a, 332, and 333, copied on yellow paper and
staped "CONFIDENTIAL," to be filed separately from the bound Anual Report, to avoid public
review. It is our understading that Questar Gas will be notified if these pages are not classified as
confidentiaL.
JNB/gj
Enclosures
J:\Reguted CompaneslQGCCorrspondencelFC Fonn 2 letterslFRC Fonn 2 Idaho 3-30-09.doc
Jenniffer Nelson Byde . Senior Corporate Counsel . Tel SOL 3245392 . Jenniffer.Byde(!Questa.com
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
ciecl appropri~te .box:
. -(xl "or¡gi~i Bi9iled. form .
a . Contormed 'opp;nFrr-i,\!
f\,..,.i h..'
Form Aproved
ON No. 1902-0028
(Expires 7/31/96)
.
in09 MAR 31 AM il: 05
QSi-G
FERC FORM NO.2:
ANAL REPORT OF MAJOR NATUR
GAS COMPANIES
TO THE
PUBLIC SERVICE COMMISSION
OF IDAHO
1111 reor Is m.Dd.lÐry uDd..lle N.tur.1 G.. A.t, See.. 10(.) .nd U, .nd II CJ26G.I. 1'.llur. 10 report ".Y result In er.....III.. civi pelles aad olher ..uellon.
as provided by I.w. The l'ed...1 i:..iy Relaiory Commision does not .on.ld..
this report 10 be or a ...ndenlil ..Iure
Exaot Legal Name of Respondent (Company)
QUESTAR GA COMPAN
al...,~..... 180 naT nuT SO P.O. BO 45360.,.,.. ..... SAT LA ctft, tl 84145-0360
Year of 'Report
December 31, 2008
FERC FORM NO. 2 (ED 12-95)
I
I INSTRUCTIONS FOR FILING THE
FERC FORM NO.2
I
GENERAL INFORMATION
L. Purpose
I This form is designed to collec financial and operational information from major interstate natural gas companies subject
to the jurisdiction of the Federal Energy Regulatory Commission. This report is a nonconfidential public use form.
I II. Who Must Submit
I
Each Major natural gas company which mets the filing req'uirements of 18 CFR 260.1 must submit this form.
NOTE: Major means having combined gas transported or store for a fe exceding 50 milion Dt In each of the 3
previous calendar years.
III. What and Where to Submit
I (a)Submit the elecronic medium in accrdance with the procdures specified in 18 CFR §385.2011 and an
original and four (4) copies of this form to:
I
I
Offce of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your files.
I (b)Submit Immediately upon publication, four (4) copies of the latest annual report to stockholders and any annual
financial or statistical report regularly prepare and distrbuted to bondholders, secrity analysts, or industry
assocations. (Do not include monthly and quarterly reports. Indicate by checking the approriate box or page
3, list of Schdule, if the report to stockholders will be submitted or if no annual reort to stockholders is
preared.) Mail these reports to:I
I
Chief Accuntant
Federal Energy Regulatory Commission
Washington, DC 20426
I (c)For the CPA certification, submit with the original submission of this form, a letter or repo (not applicable to
respondents classifie as Class Cor ClaSs 0 prior tóJanuary 1, 1984) prpared in confority with currt
standards of reportng which will:
I (I)contain a paragrah attesting to the conformity, in all material respes, of the scules listed below
with the Commission's applicable Unifrm System of Accnts (including applicble notes relating
thereto and the Chief Accuntant's published accunting releases), and
I
I
I
I
I FERe FORM NO.2 (12-96 Pagei
I
I
GENERL INFORMATION
I
(ii)be signed by Independent certie public accntants or Independnt licensed public accuntants,
certifed or licensed by a regulatory authonty of a Stte or other politcal subdivision of the United
States (See 18 CFR 158.10-158.12 for specfic qualifcations.)I
SChedules
Reference~I
Comparave Balanc She
Statement of Inc
Statement of Retained Earnings
Statement of Cash Flo
Notes to Financial Statements
110-113
114-116
118-119
120121
122
I
Insert the letter or report immediately followng the rover sheet of the onginal and each coy of this fonn.I
(d)Federl, State and Local Governments and other authon users may obtain adital blank coies to meet
their requirement fr of charge from:I
Public Reference and Files Mainteanc Brnc
Washington, DC 20426
[phone] I
IV. When to Submit I
Submit this report fonn on or before Apnl 30th of th year followng th year cover by this report.
V. Where to Send Comments on Public Reporting Burden I
Th public reorting burden for this coleion of infonnat is estiat to av 2,475 hour pe resonse, including
the time for reviewing instructions, searcing existing data sorc, gatnn and maiining th data need, and
completing and reviwing the cole of infonti. Send comets rearing this burd estimat or any aspe of
this colecn of infonnatio, incuding sugestis for re this burd, to th Fedl En Regulatoi
Commission, Washingon, DC 20426 (Aten: Micl MUIe, ED-12.4); and to th Of of Infation and
Regulatoi Affirs. Ofce of the Manageent and Budt, Washingon, DC 2053 (Attentio: Dek Ofcer for the
Federal Energy Regulatory Commission).
I
I
You shall not be penalized for failure to re to this collecion of ¡nfonnation unles the collecon of infonnation
displays a valid OMB contro number.I
I
I
I
I
FERC FORM NO.2 (12-96)Page II I
I
I
I
GENERAL INSTRUCTIONS
i. Prepare this report In conformit wih the Unifomi Systes of Accnts (18 CFR 201 )(U.S. of A.), Interp all
accounting words and phrases in accrdance with the U.S. of A.
I II, Enter in whole numbers (dollars or Dt) only, except where otherwse noted. (Enter cets for averages and fiure per
unit where cents are important.) The truncating of cents is allowed except on the four basic financial sttements whre
rounding to dollars is required. The amounts show on all supping pages must agree with the amounts entered on
the statements that they support, When applying thresholds to determine significance for repoing purps, use for
balance sheet accunts the balances at the end of the current reporting year, and use the current year amounts for
statement of Incoe accunts.I
I
II. Complete each question fully and accraely, even if it has ben answere In a previous annual report. Enter the wo
"None" where it truly and copletely states the fact.
IV. For any pagels) that Is not appicbl to the respont, eiter
I (a)
(b)
Enter the words "Not Aplicbl" on th partcular page(s), or
Omit the pas) and enter "NA," "NONE," or "Not Applicble" in column (d) on the List of Schedule; pages 2
and 3.
I V. Enter the month, day, and year for ali dates. Use customary abbreviatins. The "Date of Report at the top of eac
page is applicale only to reubmissions (se VII. below).
I
Vi. Indicate negative amounts (such as decrases) by enclsing th figures in parentheses ( ).
I
VII. When making revisions, resubmit th elecnic meium and only those pages that have been chnge fro th original
submission. Submit the sae number of coies as required for filing the form. Include wi the resubmlsion the
Identifcatin and Attestation, page 1. MaD dated reubmissions to:
Chief Accuntant
Federal Energ Regulatory Commission
Washington, DC 20426
I ViII. Proid a supplemental statement furter explaining accunts or pages as necsary. Att the suppleental
statement (8 112 by 11 in size) to the page being supplemeted. Provide th appprte idntifca infomiation,
inclding the tie(s) of the page and th page number supplemented.
I IX. Do no make referencs to rert of prvious years or to other rert in lieu of require entr, exce as sp
authrized.
I
X. Wherever (schedule) paes refer to figures fr a prvious year, the fiures reported must be bas upo those show
by the annual report of the previs year, or an apprate expanation given as to why th difnt figure were used.
Xl. Repo all gas volumes in MMBtu and Ot.
I XII. Respondents may submit coputer prnte schules (reuce to 8 112 x 11) instea of the scedules in th FERC
Fomi 2 if they are in substantially the sam fonn.
I Xii. Report fotnotes on page 551 and 552. So data on pae 551 by page number. Sort data on pa 552 by fote
number. The page number copot of th foote refer is the first page of a schule wheter it is a single
page scedule or a mult-pge scule. Even if a fote appars on a later page of a mult-p scule th
footnot wil only refernce the first pa of the scedul. The first page of a mul-pag scedul no bemes a
proxy for th entire scedule. For example, Gas Plant In Serv ranges across pag 204 throh 209. A foote on
page 207 would contan a page refece of 204.I
I
I
I FERC FORM NO.2 (12-%)Pageli
I
I
DEFINITONS
II. Btu per cubic foot-- The total heating value, expresse in Btu, prouce by th combustion, at constant pressure, of the
amount of the gas which would occupy a Volume of 1 cubic foot at a temperature of 60'F if saturated with water vapor
and under a pressure equivalent to that of 30 inches of mercury at 32'F, and under standard gravitational force
(980.665 cm. per sec. ) wi 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).
I
II. Commission Authorization-The authorition of the Federal Energ Regulator Commission, or any other Commission.
Name the Commission whose authorization was obtained and give date of the authorzation.
I
Il. Dekatherm-A unit of heating value equivalent to 10 thars or 1,00,00 Bt.I
IV. Resoondnt- The persn, corpration, licnsee, agency, autnt, or otr leal entit or instrmentalit on whose
behalf the report is made.I
EXCERPTS FROM THE LAW
I(Natural Gas Act, is U.S.C. 7i7-7i7w)
"Sec. 1 O(a). Every natural-gas company shall file with the Commission such annual and other periodic or special report as
the Commission may by rules and regulations or orer prescbe as necsary or apronate to assist the Commission in the
proper administration of this act. The Commission may prebe the manner and fo in whic suc report shall be made and
require from such natural-gas companies spec answrs to all questis upon whic th Commission may nee information.
The Commission may reuire that such rert shall inclde, among oter things, fuR inforation as to assts and liabilties,
capitalization, investment and reduction thereo, gross reipts, interest due and paid, depreation, amortization, and other
reserves, costs of facilities, cost of maintenance and operation of faclites fo the pructon, transporttion, delivery, use, or
sale of natural gas, cost of renewal and replacement of such facilities, transportation, delivery, use, and sale of natural gas... n
"Sec. 16. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, amend, and rescind
such orders, rules, and regulations as it may find necessary or appropriate to carr out the provisions of this act. Among other
things, such rules and regulations may define accunting, 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 inforation which they
shall contain, and time wihin which they shall be filed..."
I
I
I
I
GENERA PENATIES
"Sec.21 (b). Any person who willfully and knowingly viates any rule, rela, re, conditn, or order made or
imposed by the Commission under autont of this ac, shaR, in addit to any otr penalties prvided by law, be punished
upon coviction thereof by a fine of not exceing $500 for each and every day during whic such offense ocrs."
I
I
I
I
I
I
FERC FORM NO.2 (12-96)Pageiv I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
FERC FORM NO.2:
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTFICA nON
01 Exact Legal Name of Respondent 02 Yea of Report
Questa Gas Company Dec. 31,2008
03 Previous Name and Date of Change (If name chaged during yea)
04 Address of Principal Offce at End of Year (Street, City, State, Zip Code)
180 East First South, Salt Lae City, Uta 841 i 1
05 Name of Contact Peron 06 Title of Contat Person
JeffCallor Finacial Report Supervisor
07 Address of Contact Person (Street, City, State, Zip Code)
180 Eat First South, Salt Lae City, Uta 841 1 i
08 Telephone of Contact Person,09 This Report Is 10 Date of Report
Including Area Code (1)~An Original (Mo, Da, Yr)
[phone] (2)D A Resubmission March 31, 2009
A TIESTA nON
The undersigned offce ceifies that he/she has exained the accmpanying report; that to the best of hisler knowledge, infonntion and belief,.
all stments of fa contained in the accmpanying report ar tr and the acompanying report is a corr sttement of the business and afairs
of the abve named repondent in repet to eah and every mattr set fort therein durng the period from and including JanulU i to and including
Debe 31 of.th year of th report.
01 Name 02 Title
David M. Curis Vice President and Controller
03 Signatue ßJn!AYl~.04 Date Signed (Mo, Day, Yr)
March 31, 200
Title 18, U.S.C. lo6, makes it a cre fo any person ~ wingly and wilingly to make to any Agency or Deparent of the Unite Sta any false,
fictitious or frudulent sttements as to any matt with its jurisiction.
FERC FORM NO.2 (12-96)Page i
Name of Respondent Ths Re Is:Dat of Rep Year of Reprt
(i) I! An Orgi (Mo,Da Yr)QUESTAR GAS COMPANY (2) ri A Rebmission Dec. 31, 2008
LIST OF SCDULES (NATI GAS COMPAN
Enter in column (d) the terms "none," "not applicable," or "NA" as approprat, wh no infom or amou have be report
for certin pages. Omit pages where the response ar "none." "not applicale," or "NA."
Title of Schedule Reference Date Revised RemarksLinePage No. No.
(a)(b)(c)(d)GENERA CORPRATE INORM nON AND FINANi;1A STATEMENT
i Generlnfonntion 101
2 Contrl Over Respndent 102
3 Corration Cotrlled by Respondent 1034Sety Holders and Voting Power 1075Imrtt Ches Du the Yea LOS
6 Compative Balance She 110-113
7 Statement of Income for the Yea 114-116
8 Stament of Accumulat Comprehenive Income and Hedgig Actvities 1179Statemeit of Retained Earings for the Yea 118-119
10 Stateents of Cash Flows 120-121
11 Notes to Financial Stateents 122BALANCE SHEET SUPPORTIG SCHEDULES (Assets and Oter Debits)
12 Sumar of Utilty Plant and Accumulated Provisions for Depreiaton, Amortzation, an Deletion 200.201
13 Gas Plant in Serice 204209
14 Gas Propert and Capacity Leased frm Oters 212
15 Gas Prpert and Caacity Le to Oters 213
16 Ga Plan Held for Futu Use 214
17 Costction Work in Progrs-216
iS General Deption of Conson Overea Prur 21S
19 Accumulated Provision for Dereiaton of Ga Utlity Plat 219
20 Gas Store 220
21 Invesents 22-22322Investments in Subsidiar Compies 224225
23 Preyments 230
24 Extrdna Pr Lose 230
25 Unrver Plant and Reguatry Study Costs 230
26 Ot Regulatry Aset 232
27 M'isllaneo Defer Deits 233
28 Acculat Defer Income Taxes 234-235
BALANCE SHEET SUPPORTIG SCHDULES (Liabilties and Ot Crts)
29 Capita Stok ,250-251
30 Caita Sto Subscrbe Capita Stok Liailty for Converion Prwn on Caita Sto an
Instalments Recived on Capita Stok 252
31 Oter Paid.in Capita 253
32 Diunt on Capita Stock 2S
33 Caita Stok Ex 254
34 Securties Issued or Asumed and Secrities Refu or Retre Du the Yea 255
35 Log-Ter Debt 256-257
36 Unaor Debt Expense, Premium, and Discunt on Long-Ter Det 258-259
37 Unaortze Loss an Gain on Reauir Det 260
FERC FORM NO.2 (12-96)Page 2
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Yea of Report
(I) ll AnOriginal (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmìsion Dec. 31,2008
LIST OF SCHEDULES (NATU GAS COMPANY (Continued)
Enter in column (d) the tenns "none," "not applicable," or "NA" as appropriate, where no infonnation or amounts have ben report
for certin pages. Omit pages where the response ar "none," "not applicable," or "NA."
Title of Schedule Reference Date Reised RemarksLinePage No.
No.
(a)(b)(c)(d)38 Recncilation of Report Net Income with Taxable Income for Federl Income Taxes 261
39 Taxes Accred, Preaid, and Charged During Yea 262-263
40 Miscellaneous Curnt and Accrued Liabilties 268
41 Other Deferr Creits 269
42 Accumulate Deferr Income Taxes-ûer Prope 274-275
43 Accumulate Deferr Income Taxes-ûer 276-277
44 Oter Reglatry Liabilties 278
INCOME ACCOUN SUPPORTIG SCHEDULES
45 Gas Operting Revenues 3()301
46 Revenues frm Traporttion of Gas of Oters Though Gathering Facilities 302-303
47 Revenues frm Trasporttion of Gas pfOters Through Traission Facilties 304-305
48 Revenues frm Storage Gas of Oters 306307
49 Other Gas Revenues 308
50 Gas Opration and Maintece Expens 317-325
51 Exchane and Imbalan Traactions 328
52 Gas Use in Utility Operations 331
53 Trassion and Compression of Gas by Oters 332
54 Oter Gas Supply Expnses 334
55 Miscellaneous Generl Expense-Gas 335
56 Dereciaton, Depletion, and Amortzation of Gas Plant 336-338 ,
57 Paricular Concerning Cert Income Deduction and Intest Chares Accounts 340
COMMON SECTON
58 Regatory Commission Expes 350-351
59 Distbution of Salares and Wages 354-355
60 Chaes for Outsde Prfessiona and Other Conltave Seice 357
GAS PLAN STATffTICAL DATA
61 Comprr Staons 508-509
62 Ga Storae Projec 512-513
63 Tramission Lines 514 .
64 Traission Systm Pea Delivees 518
65 Auxilar Peang Facilties 519
66 Gas Accunt-Natu Gas 520
67 Sys Ma 522
68 Footnot Referce 551
69 Footnote Text 552
70 Stokholdets Reprt (check appropriat box)
0 .
Fou coies will be submitt
0 No anual rert to stkholders is prpar
FERe FORM NO. i (lZ-%)Page 3
BLANK PAGE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I i
II
(Next page is to 1 i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:
(ieg An OriginalQUESTAR GAS COMPANY (2)n A Resubmission
GENERAL INORMTION
1. Provide name and title of offcer having custody ofthe general corprate books of account and
address of where the general corprate books are kept, and address of offce where any other corporate
books of account are kept, if different from that where the general corporate books are kept.
David M. Curis, Vice Pres & Controller
180 East First South St.
P.O. Box 45360
Salt Lake City, Uta
84145-0360
Date of Report
(Mo, Da, Yr)
Yea of Report
Dec. 31, 2008
2. Provide the name ot the State under the laws which respondent is incorporated, ard date of
incorporation. Ifincorporated under a special law, give reference to such law. Ifnot incorporated,
state that fact and give the type of organization and the date organize.
Stae of Uta - May7, 1935
3. Itat any time dunng the yea the propert of respondent was held by a receiver or trtee, give (a)
name of receiver or trtee, (b) date such receiver or trtee took possession, (c) the authority by which
the receivership or trteeship was created, and (d) date when possession by receiver or trustee ceased.
4. Stae tie clases ofutihty and other services fuished by respondent durng tie year in each State in
which the respondent operated.
Colorado - Producing Properties, Natul Gas, Distrbution
Montaa - Producing Properties
New Mexico - Producing Properties
Uta - Natu Ga, Distrbution Utility and Producing Propertes
Wyoming - Natul Gas, Distrbution Utilty and Producing Properties
Idao - Natual Ga, Distribution Utilty
5. Have you engaged as the pnncipal accountat to audit your financial statements an accountat who is
not the principal accountat for your previous yea's certified financial statements?
(1) 0 Yes...Enter the date when such independent accountat was initially engaged:
(2)~ No
FERC FORM NU. 2 (12-96)Page Wi
I
. Name of Respondent This Report Is: Date of Report Year of Report
(1) IJ An Orginal (Mo, Da, Yr)QUEST AR GAS COMPANY (2) n A Resubmissio Dec. 31, 2008
CONTOL OVER RESPONDENT
1. If any corporation, business trt, or similar or- name of trte s), name of beneficiar or beneficiares
ganization or combination of such organizations jointly for whom trt was maintaned, and purose of the trt.
held control over the respondent at end of year, state 2. If the above required information is available from
name of controllng corporation or organization, maner the SEC IO-K Report Form filing, a specific reference to
in which control was held, and extent of control. If con- the report form (i.e. year and company title) may be
troI was in a holding company organization, show the chain listed provided the fiscal years for both the IO-K report
of ownership or control to the main parent company or and this report are compatible.
organization. If control was held by a trstees), state
I
I
I
I
Questar Gas isa wholly owned subsidiar of Que sta.I
Detailed information is disclosed in the 2008 Form 10-k report filed by Quest Gas and Questa
Corporation.I
I
I
I
I
I
I
I
I
I
I
PERC FORM NO.2 (12-96)Page 102
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) 00 An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmission De. 31, 2008
CORPORATIONS CONfOLLED BY RESPONDENT
1. Report below the names of all corporations, business truts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. Ifcontrol ceased prior to end of yea, give paricular (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 ty of control of the respondent as "D" for direct, and "I" for indirect, or a "J" for joint control.
--_.._--_.._--.._-----.._----....
DEFINITIONS
.._-------......_----.._--------
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interpsition of an intermediar.
3. Indirect control is that which is exercised by the interposition of an intermediar that exercises direct control.
4. Joint control is that in which neither interest ca effectively control or direct action without the consent of the other, as whc:re thevoting control is equally divided between two holders, or each par holds a veto power over the other. Joint control may exist by mutual
agreement or understading between two or more paries who together have control within the meaing of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each par.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No.Stock Owned Refernce
(a)(b)(c)(d)(e)
1
2
3
4 .
5
6 Page Not Applicable
7
8
9
10
ii
12
13
14
is'
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I FERC FORM NO.2 (12-96)Page 103
BLANK PAGE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Next page is 107)
I
Name of Respondent
Year of Report
I QUESTAR GAS COMPANY
This Report Is:
(I) OJ An Original
(2) 0 A Resubmission
SECURTY HOLDERS AND VOTIG POWERS
Date of Report
(Mo,Da, Yr)
De. 31,2008
I I. Give the names and addresses of the 10 security
holders of the respondent who, at the date of the latest
closing of the stock boo or compilation of list of stock-
holders of the repondent, prior to the end of the year,
had the highest voting powers in the respondent, an state
the number of votes that each could
cat on that date if a meeting were held. If any
such holder held in trst, give in a footnte the known
paricular of the trst (whether voting trst, etc.),
durion of trst, and principal holders of beneficia
interests in the trt If th co~pany did not close the stock book
or did not compile a lis of stkholder within one year
prior to the end of the yea, or if since it èompiled the
previous list of stockholders, some other class
of seurity has beme veste with votng rights, then
show such 10 seurity holders as of the close of the year.
Arge the names of the seurty holder in the order of
voting power, commencing with the highest. Show in column
(a) the titles of offcers and diretors included in such
list of 10 security holders.
2. If any seurity oter th stok caries voting rights,
explain in a supplementl statement
i. Give date of the latest closing of
the stock bok ¡ior to end of year, and
in a footnote, state th puiose of
such closing:
how such seurty beme veste with voting rights and
give other importt detals concerning the
voting rights of such security. Sta whether votng
rights ar actul or contingen; if contingent, describe
the contigency.
3. If any class or issue of securty has any speial
¡iveleges in the eletion of direors, trtes or mana-
gers, or in the deteninatin of corpra action by any
method, explain brefly in a fooote.
4. Furish detals concerning any options,
warts, orrights outstading at the end of th yea for
other to puas seúrties of the respondent or any
securties or other assets owned by the respondent, inclu-
ding price, expition da, and other matal informa-
tion relating to exercise of the options, warts, or
rights. Specif the amount of such seurties or asse
any offcer, dirtor, assoiate compay,
- or any of the ten largest security holders is entitled to purcha.
This instrction is inapplicable to coverible securities
or to any securties substatially all of which ar out-
stading in the hands of the genel public where the op-
tions, warts, or rights wer issued on a prrata bais.
2. State the tota number of vote cat at the
latest general meeting ¡ior to the end of year
for election of dirtors of the repondent and
number of such vots ca by proxy
Total: 9,189,626
By proxy: 0
I
I
I
I
I
I
I November 21, 2008
3. Give the da
and place of such
meeing:
May20,2oo8
Denver, CO
Nwnber of votes as of (date):
VOTIG SECUTIS
I Line Name (Title) and Address of
No. Securty Holder Tota
Votes
(b)
9,189,626
One
I (a) .
4 TOTAL votes of all voting securities
5 TOTAL number of seurity holders
6 TOTAL vote of securty holders
liste below
7 Questa Corpration
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
FERC FORM NO.2 (12-96)Page 107
I 9,189,626
9,189,626
I
I
I'
I
I
I
Common
Stock
(c)
9,189,626
One
Preferr
Stock
(d)
Oter
(e)
9,189,626
9,189,626
Name of Respondent This Report Is:
(l) ~ An Orginal
(2) 0 A Resbmission
IMPORTAN C iAGES DURG TH YEAR
Date of Report
(Mo, Da, Yr)
Yea Of Reprt
QUESTAR GAS COMPANY Dec. 31, 2008 .
Give particular (detls) cocerning the matt indi-
cated below. Make the statements explicit and preis, and
number them in acordance with the inquiries. Each inquiry
should be anwerd. Entr "none" or "not applicable" where
applicable. If information which anwer an inquiry is
given elsewhere in the report make a refernce to the sche-
dule in which it appear.
I. Changes in and importt additions to frchise rights:
Decribe the actual considertion given therfor and stte
fr whom the frhise rights were acuire If acuire
without the payment of consideron, st ti fa
2. Acquisition of ownership in oth compaies by rer-
ganizaion, merger, or consolidation with other compaies:
Give naes of companies involved paricular concerning the
traactions, name of the Commission autorizing the tr-
action, an reference to Commission autorization.
3. Purchase or sale of an operang unit or system: Give
a brief descption of the propert, and of the tractions
relating thereto, and reference to Commission authorizaon,
if any was reuired. Give date journl entres caled for
by the Uniform Syste of Accunts were submitt to th Com-
pun contrt or otise, giving loction and
apxima tota ga volumes availale, pend of con.
trts, an oter paes to any such argements etc.
6. Obligations incur or assumed by repondent as
guator for the performce by anther of any agr-
ment or obligation, including ordinai commercial par
matg on demd or not late ti one yea aft date
of issue: State on behaf of whom the obligation was
assumed and amount of th obligation. Give referece to
Commion authorition if any was reuired.
7. Chges in arles of incorpration or amendments to
cl Exla th na and purse of such changes
or amdments.
8. Sta the esmated anua effec and natu of
any importt wage scae changes during th yea.
9. Sta briefly the st of any materially impor-
ta lega proings pending at the end of the yea,
an th relts of any such proceeings culminated
durng th yea.
10. Debe brefly any marially importt tr-
acons of th repondnt not disclos elsewher in
this re in which an offce, dirtor, securty
holde rert on pae 106, voting trste, associatd
copay or known asiate of any oftle persns wa a
pa or in whch any such peon ha a materal inter-
es
mission.
4. Importt leaholds (other than leaeholds for natu
gas lands) that have ben acquired or given, asign or sur-
rendere: Give effective date, lengt of terms, na of
parties, rents, and other conditions. State name of Commis-
sion authorizing leas and give reference to such authoriza-
tion.
5. Importt extension or reduction of trmission or
distribution system: Sta territory adde or relinquished
and date operaions began or ceed and give referece to
Commission authorizaion, if any was reuire. Sta alo
the apprximate number of customers added or lost and ap
proximate annual revenues of eah class of service. Eah na-
tural gas company must also stae major new continuing SOUT-
ces of ga made available to it frm purhass, development,
Ii. Estimate increase or decse in anua revenues
due to importt rate changes: State effective date and
approxima amount of incree or decase for each
revenue claificaon. Sta the number of customersaf
12. If th imt chages durng th yea relating
to the ret compy apng in th anua report
to stockhlders ar applicale in ever repet and fur-
nish the da reuire by insctons i to i i abve,
such note may be attched to ths pae.
i. See Page i 08a
2. None
3. None
4. None
5. None
6. None
7. None
8. On September I, 2008 Queta Ga an afliat compies implemnte thir anua met in. The anuaiz impa to the
projected salaneswaes ofQuesta Ga employee and the prjec saarieswages for sha service is $2,400,000.
9. See Page 108b, 108c
i O. See Page i 08c
i i. See Pages 108d, 108e, 108f
12. Noiie
FERC FORM NO.2 (12-96)Page 108
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:
(I ) lKI An Original
(2) 0 A Resubmission
IMPORTANT CHANGES DURG THE YEAR
Date of Report
(Mo, Da, Yr)
Year of Report
I QUESTAR GAS COMPAN Dec. 31, 2008
I i. CHANGES AND ADDITONS TO FRANCHISE RIGHTS
Frachise rights were obtained by Questa Gas Company in the calendar year of 2008 from the following:
I River Heights City Frachise Initial term of 20 year.
At expiration, the frchise shall continue with s:ie tenn for up to 2 additional terms of IS yea ea.
$SO consideration given
I West Jordan City ' Franchise Initial term ofl5 years.
At expiration, the franchise may be renewed for an addional term of 15 year with same tenn.
$SO consideraion given
I Wellsvile City Frachise Initial term of20 yea.
At expiration, the frchise shall continue with same terms for up to 2 additional terms of 15 year ea.
$SO consideration given
I Providence City Frachise Initial term of 20 yea~
At expiration, the frchise shall continue with same terms for up to 2 additional terms of 15 yea each.
$SO consideration given
I Wilard City Franchise Initial term of20 year.
At expiration, the frchise shall continue with sae terms for up to 2 additional terms of 15. years each.
$50 consideration given
I Moab City Franèhise Initial term of IS yea.
At expiration, the frachise shall continue with same terms for an additional term of 10 yea.
$50 considertion given
I Grd County Franchise Initial term of 15 years.
At expiration, the frchise shall continue with same tes for an additional term of 15 yea.
$SOO consideration given
I
I
I
I
I
I
I
I
FERC FORM NO.2 (12-%)Page lORa
I
9. IMORTAN LEGAL PROCEEDINGS
I ¡
I
I
I
I
I
I
I
Rate Regulation and Other Matters
Regulation
As a public utility Questa Gas is subject to the jursdiction of the PSCU and PSCW. Natual gas
sales and transporttion services are provided under rate schedules approved by the two regulatory
commissions. Questa Gas is authorized to ear a retu on equity of 10.0% in Uta and 11.83% in
Wyoming. Both the PSCU and PSCW permit Questa Gas to recover gas costs though a balancing-account
procedure and to reflect natual gas-price changes on a periodic basis, tyically twice a year in the spring
and the falL. Questar Gas has also received permission from the PSCU and PSCW to recover as par of its
gas costs the specific costs associated with hedging activities.
Questa Gas filed a general rate cae in Uta in December 2007. The PSCU allowed Questa Gas
to increae its non-gas distribution revenues by an anuaiz $12.0 mion beging August is, 2()08.
The PSCU authori a 10.0% retu on equity. Quest Gas filed a general ra cae in Wyoming in
August 2008. Heags are scheduled for the secnd quar of2009.
Questa Gas is subject to the requirments of the Pipeline Safety Improvement Act. Questa Gas
estimates that it wil cost $4.0 milion to $5.0 milion per year to comply with the Act, not including costs
of pipeline replacement, if necessar. The PSCU has allowed Questa Gas to recover these costs and to
record a regulatory asset for costs incured to comply with this Act.I
I
I
I
Questa Gas Rate Changes
QuestaGas fied a genera rate ca in Uta in Decmbe 2007. The PSCU allowed Questa Gasto increase its non-gas distrbution revenues by an anualiz $12.0 milion begig August 15,2008.
The PSCU authori a 10.0% retu on equity. Questa Gas fied a general rae case in Wyoming in
Augut 2008. Heargs are scheduled for the second quar of2009.
In October 2006, the PSCU approved the company's proposed CET effective Janua 1,2006. The
purose of the CET is to promote energy conservation. Under the company's prior rate strctue, Questa
Gas revenues declined when temperatue-adjusted average usage per customer decreased. Questa Gas
revenues increased when temperatue-adjusted average usage per customer increased. Under the CET,
Questa Gas non-gas revenues are decoupled from the voluie of temperatu-adjuste gas used by
customers. The taff specifies a margin per customer for each month with differences to be deferred and
recovered from customers or refuded to customers though periodic rate adjustments. The PSCU reviewed
the initial results of the CET durg 2007 and authori Questa Gas to contiue the program for two
additional yeas. Any adjustments to revenues are limited to 5% of non-gas revenues during each 12-monthperiod beging in November. Questa Gas recorded a $1.0 millon revenue increase in 2008, a $2.5
milion revenue increase in 2007 and a $1.7 millon revenue reuction in 2006 in accordace with the CET.
Page 108 b
I
I
I
I
I
I
I
In Janua 2007, the PSCU approved a "demand-side manement' progr (DSM) effecve
Janua i, 2007. Under the DSM, Questa Gas encoures the conseraton of natual gas though
advertisin, rebates for effcient homes and appliances, and energy audits. The costs of the DSM are
deferrd and recovered from customers through periodic rate adjustments. DSM costs of $ i 8.9 milion
were incured in 2008 and $6.2 millon were recovered from customers.
I
I Legal Proceedings
I Questa Gas is involved in various commercial and reguatory claims and litigation and other legal
proceedings that arise in the ordinar course of its business. Management does not believe any of them wil
have a material adverse effect on the Company's financial position, results of operations or cash flows. A
liability is recorded for a loss contingency when its occurence is probable and damages can be reasonably
estimated based on the anticipated most likely outcome. Disclosures are provided for contingencies
reasonably likely to occur which would have a material adverse effect on the Company's financial position,
results of operations or cash flows. Some of the claims involve highly complex issues relating to liabilty,
damages and other mattrs subject to substatial uncertinties and, therefore, the probabilty of liabilty or
an estimate of loss cannot be reasonably determined.
I
I
I Gryberg. In United States ex rei. Grynberg v. Quesiar Corp., Civil No. 99-MD- i 604,
consolidated as In re Natural Gas Royalties Qui Tam Litigation, Consolidated Case MOL No. 1293 (D.
Wyo.), Jack Gryberg fied claims against Questa,including Questa Gas, under the federal False Claims
Act that were substantially similar to cases filed againt other natul gas companies. The cases were
consolidated for discovery and pre-tral motions in Wyoming's federal distrct cour. The cases involve
allegations of industr-wide mismeasurement of natual gas quantities on which royalty payments are due
the federal governent. By order dated October 20, 2006, the district cour dismissed all of Gryberg's
claims againt all the defendants for lack of jurisdiction. The judge found that Gryberg was not the
"original source" and therefore could not bring the action. Grynberg has appealed the case to the U.S.
Tenth Circuit Court of Appeals, where the case is curently pending
I
I
I Environmental Matters
I
The Company was previously named as a potentially responsible par in an environmental clean-
up action involving a site in Salt Lake City. The site was the location of chemical operatig conducted by a
division of an affliate known as Wasatch Chemical Division, which ceed operation in 1978. Puruant to
a 1992 Consent Decree, the clean-up process has been completed and the site has ongoing ground-water
monitoring. The Company had no responsibilty for the cleanup and has no obligation for the ongoing
monitorig of the site.I
I
I
I
I
I
I
I Page 108 c
I
FERC FORM NO.2 (12-96)Page 108 d
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~AnOnginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2008
IMORTANT CHANGES DURG TH YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2008
AVG January 1, 2008 July 1, 2008 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue July 1, 2008
GSI 847,774 96,714,139 S759,257,99u S938,867,594 $179,609,604
GSE 0 0 SO SO $0
GSS 7,053 634,415 S6,056,483 S7,205,671 $1,149,188
Fl 654 7,248,631 $42,738,582 $56,082,474 $13,343,892
F-3 34 0 SI54,764 S149,676 ($5,088)F-4 1 365,438 $2,081,613 S2,751,536 $669,923
NGV 1 394,155 S3,138,788 S3,863,927 S725,139
El °0 SO $0 SO
FT 44 42,379,533 S4,858,962 $4,812,345 (S46,617)
MT 1 21,326 $13,558 S13,558 $0
IT 77 19,402,467 $3,096,147 S3,007,283 (S88,864)
TOTAL UTAH 855,639 167,160,104 S821,396,887 SI,016,754,064 $195,357,177
TEMP.
AVG ADJ January 1, 2008 July 1, 2008 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue July 1,2008
!GSI 24,449 3,468,627 $27,592,802 $40,621,000 SI3,028,198
GSW 1,349 206,048 $1,703,657 S2,477,574 $773,917Fl44283,672 SI,796,752 $2,862,226 $1,065,474
NGV 1 7,875 S66,775 $96,353 $29,578
IC 3 417,407 $55,398 $55,398 $0
IT 1 53,344 $14,846 $14,846 $0
TOTALWY 25,847 4,436,973 $31,230,230 S46,127,397 $14,897,167
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 3 i, 2008
IMPORTANT CHANGES DURG THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2008
AVG July 1, 2008 August 15,2008 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Aug 15,2008
GSI 847,774 96,714,139 $938,867,594 $951,055,610 $12,188,016
GSE 0 0 $0 $0 $0
GSS 7,053 634,415 $7,205,671 $7,343,806 $138,135Fl6547,248,631 $56,082,474 $56,261,097 $178,623
F-3 34 0 $149,676 $154,452 $4,776
F-4 1 365,438 $2,751,536 $2,757,515 $5,979
NGV 1 394,155 $3,863,927 $3,916,323 $52,396El00$0 $0 $0FT4442,379,533 $4,812,345 $5,092,790 $280,445
MT 1 21,326 $13,558 $14,353 $795IT7719,402,467 $3,007,283 $3,164,215 $156,932
TOTAL UTAH 855,639 167,160,104 $1,016,754,064 $1,029,760,161 $13,006,097
TEMP.
AVG ADJ July 1, 2008 August 15, 2008 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Aug 15,2008
GSI 24,449 3,468,627 $40,621,uOO $40,621,000 $0GSW1,349 206,048 $2,477,574 $2,477,574 $0Fl44283,672 $2,862,226 $2,862,226 $0
NGV 1 7,875 $96,353 $96,353 $0IC3417,407 $55,398 $55,398 $0IT1,53,344 $14,846 $14,846 $0TOTALWY25,847 4,436,973 $46,127,397 $46,127,397 $0
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 e
FERC FORM NO.2 (12-96)Page 108 f
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Onginal (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2008
,IMORTANT CHANGES DURG TH YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURING 2008
AVG August 15, 2008 November 1, 2008 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue Nov 1, 2008GSI847,774 96,714,139 $951,055,610 5898,750,474 ($52,305,136)GSE 0 0 50 SO $0
GSS 7,053 634,415 57,343,806 57,001,074 ($342,732)Fl 654 7,248,631 S56,261,097 551,685,230 ($4,575,867)F-3 34 0 5154,452 S160,344 S5,892F-4 1 365,438 52,757,515 52,521,720 (5235,795)NGV 1 394,155 53,916,323 53,666,679 (5249,644)El 0 0 50 50 50FT4442,379,533 55,092,790 55,092,790 $0MT121,326 514,353 S14,353 50IT7719,402,467 53,164,215 53,164,215 50
TOTAL UTAH 855,639 167,160,104 $1,029,760,161 5972,056,879 ($57,703,282)
TEMP.
AVG ADJ August 15, 2008 November 1, 2008 REVENUEWYOMINGCUSTDTHChange in Revenue Change in Revenue Nov 1,2008
IGSI 24,449 3,468,627 540,621,000 530,630,210 (59,990,790)GSW 1,349 206,048 $2,477,574 51,884,090 ($593,484)F1 44 283,672 52,862,226 52,045,158 (5817,068)NGV 1 7,875 596,353 $73,669 (522,684)IC 3 417,407 $55,398 $55,398 $0IT153,344 514,846 514,846 SOTOTALWY25,847 4,436,973 546,127,397 $34,703,371 ($11,424,026)
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
,
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 110)
Name of Respondent This Report is:Date of Report Yea of Report
(I) Dc An Original (Mo, Da, Yr)IOUESTAR GAS COMPANY 1(2 ñ A Resubmission Dec. 31, 2008
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Title of Account Ref.Balance at Balance atLinePage No. Beginning of Yeai End of Year No.(a)fb)c dIUTILITY PLANT
2 Utilitv Plant (101-106 114)200-201 1.26.857.967 1.637- 1384863Constrction Work in Proiress (107f 200-201 18.027344 152584704TOTAL Utility Plant (Enter Total of lines 2 and 3)1.544.885.3 I I 16523969565(Less) Accum. Provo for Deor. Amort. Deol.(108 I I I 1I5)200-201 (630292.764)(657286.301 \6 Net Utiltv Plant (Enter Tota of line 4 less 5)-914592.546 995.110.6557Nuclear Fuel 020.1-120.4.120.6)-
8 (Less) Accum. Provo for Amort. ofNucl. Fuel Assem. 020.5)-
9 Net Nuclea Fuel (Enter Total of line 7 less 8)-to Net Utilty Plant (Enter Tota of lines 6 and 9)-914.592546 995.110655iiUtilty Plant Adiustments (I 16)122-123
12 Gas Stored Underiiound-Noncurent (I 17)220
13 OTHER PROPERTY AND INESTME
14 Nonutilii Propert (121)22115(Less) Accum. Provo for Deor. and Amort (122)22116Investments in Associated Companies (123 222-22317Investment in Subsidiar Companies 023.1)224-225 0 018(For Cost of Accunt 123. i. See Footnote Paiie 224. line 42)-
19 Noncurrent Porton of Allowances -
20 Other Investments (124)222-223-229 0 021Soecial Funds (125-128)-4.314392 4.58879722TOTAL Other Prooert & Investments (Total oflines 14 tl 20)-4314392 458879723CURRENT AND ACCRUED ASSETS
24 Cash (130 -4080.947 LI3718425Special Deoosits 032-134)-0 026Working Funds (135)-63.850 62.10027TemPOra Cash Investments (36)222-223 0 028Notes Receivable (I 4 I)-569 57329Cusmer Accounts Recivable (142)-151033047 . 17676350630Oter Accounts Recivable (143)-i 574381 90715031(Less) Accuï. Provo for Uncollectible Acct.-Credit (144)-(2339536 75341936'32 Notes Receivable from Associated Comoanies (145)-0 033Accouitš Receivable from Assoc. Comoanes(I46)-2658.473 2.24221634Fuel Stock (l50 -
35 Fuel Stock Exoese Undistributed (152)-
36 Residuals lElec) and Extrcted Products (Gas) (153)-
37 Plant Material and Ooeimi: Suonlies (154)-9.275.647 13.881.55738Merchandise (155)-
39 Other Materials and Sunlies (156)-51043 44.22440Nuclear Materials Held for Sale (157)-
41 Allowances (158.1 and 158.2)-
42 rLs) Noncurnt Porton of Allowance -
43 Stores ExpenSe Undistruted (163)'-(0\008.430\ .44 Gas Stored Underiiound - Curent (164.1)220 42869.129 61.834.50445Liauefied Natal Gas Stored and Held for Processinii (164.2-164.3)22046Prepavments (165)230 3187328 2.715.42947Advances for Gas (166-167)22948Interet and Dividends Receivable (17 i )-0 049Rents Receivable (172)-
50 Accrued Utiltv Revenues (173)-
51 Miscellaneous Cuent and Accrued Assets (74)-'0 052TOTAL Curent & Accrued Assets (Enter Total of lines 23 tl 50)212454.879 254.138.078
FERC FORM NO.2 (12-96)Page 1I0
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report is:Date of Report Year of Report
(I)~' An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2)n A Resubmission Dec. 31, 2008
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Title of Account Ref.Balance at Balanoe atNo.Page No. Beginning ofYeai End of Yea
(a)(b)(c d52DEFERRD DEBITS
53 Unamortized Debt Expense (181)-1,920,954 3,265,19254Extrordinar Propert Losses (182. 1 )230
55 Unrecovered Plant and Regulatory Study Costs (182.2)230
56 Other Regulatory Assets (182.3)-19,268,369 31,202,19857Prelim. Survey and Investigation Charges (Electrc) (183)-0 058Prelim. Sur. and Invest. Charges (Gas) (183.1,183.2)231 .
59 Clearing Accounts (184)-(540,029)(559,749)60 Temporar Facilties (185),-
61 MiscèUaneousDeferred Debits (186)233 390,437 (l9,312~62 Def. Losses frorrDisposition of Utilty PIt. (187)-
63 Reseach, DeveL. and Demonstration Expend. (188)352-353 0 064Unamortizéd Loss on Reacquired Debt (89)-8,009,115 7,460,40665Accumulate Deferred Income Taxes (190)234-235 3,687,695 4,136,15466Unrecovered Purchased Gas Costs (191)-(56,848,873)(46,094,939)67 Misc Dr-Fin Hedge Mar-to-Mrkt -0 068TOTAL Deferred Oebits (Enter Total of lines 53 th 65)(24,112,332)(610,050)69 TOTAL Assets and other Debits (Enter Total of lines 10, 11, 12,
21, 5 I, and 66)1,107,249,486 1,253,227,480
FERe FORM NO.2 (12-96)Page i ii
Name of Respondent This Report is :Date of Report Yea of Report
(1)~An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY 1(2)A Resubmission Dec. 31, 2008COMPARTIV BALANCE SHEET (LIAILITS AN OTIER CREDITS)
Omit Cents
Title of Account Ref.Balance at Balance at Line
Page No. Beginning of Yeai End of Yea No.(a)(b)c (d)i PROPRIETARY CAPITAL
2 Common Stock Issued (201)250-251 22,974,065 22,974,065
3 Preferred Stock Issued (204)250-251 0 04Capital Stock Subscribed (202, 205)252
5 Stock Liabilty for Conversion (203, 206)252
6 Premium on Capital Stock (207)252 116,654,147 147,834,8767Other Paid-In Capital (208-211)253 0 08Installments Received on Capita Stock (212)252
9 (Less) Discount on Capita Stock (213)254
10 (Less) Capital Stock Expense (214)254 0 0IIRetaned Earings (215,215.1,216)118-119 201,052,851 213,798,88912Unappropriated Undistrbuted Subsidiar Earings (216.1)118-119 0 013(Lss) Reacquired Capita Stock (217)250-251
14 TOT.AL Proprietary Capita (Enter Tota of lines 2 th 13)-340,681,064 384,607,830
15 LONG-TERM DEBT
16 Bonds (221)256-257 270,000,000 370,000,00011! (Lss) Reacquired Bonds (222)
256-257
18 Advances from Associated Companies (223)256-257
19 Other Long- Tenn Debt (224)256-257 0 020Unamortized Premium on Long- Tenn Debt (225)258-259 0 021(Less) Unamortize Discount on Long- Ten Debt-Dr. (226)258-259 0 022TOTAL Long-Tenn Debt (Enter Total of lines 16 th 21)-270,000,000 370,000,000
23 ,OTHER NONCURNT LIAILITIES
24 Obligations Under Capita Leases - Noncurent (221)-
25 Accumulated Provision for Propert Insurance (228.1)-
26 Accumulated Provision for Injuries and Damages (228.2)-
27 Accumulated Provision for Pensions and Benefits (228.3)-
28 Accumulated Miscellaneous Operating Provisions (228.4)-685,513 725,44629Acculate Provision for Rate Refuds (229)-
30 TOTAL Other Noncurent Liab. (Enter Tota of lines 24 th 29 685,573 725,446
31 CUR AN ACCRUED LIAILITS
32 Notes Payable (231)-43,000,000 Ó33Accunts Payable (232)-140,351,259 120,877,98734Notes Payable to Assoiated Companes (233)-72,900,000 88,300,00035AccoUnts Payable tò Associated Companies (234)-22,520,258 38,352,18436Cutomer Deposits (235)-5,186,515 5,360,47137Taxes Accrued (236)262-263 (4,605,136 (8,229,637)38 Interest Accrued (237)-4,125,578 5,822,32539Dividends Declared (238)-0 040Matued Lon,g- Tenn Debt (239)-
41 Matued Interest (240)-
42 Tax Collections Payable (241)-9.428,898 10,940,42543Miscel1anooUs Cuent and Accrued Liabilties (242)268 9,304,317 7,140,49444Obligations Under Capta Leases-Cuent (243)-
45 TOTAL Cuent & Aoorued Liab. (Enter Tota of lines 32 th 4 302,211,690 268,564,249FERC FORM NO. i (12-96)Page 112
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report is :Date of Report Year of Report
(1) pa- An Original (Mo, Da, Yr)QUESTAR GAS COMPANY 1(2) 'A Resubmission Dec. 31, 2008
COMP ARA TIVE BALANCE SHEET (LIABILITES AND OTHR CREDITS) (Continued)
Omit Cents
Title of Account Ref.Balance at Balance at Line Page No.Beginning of Year End of Year No.(a)(b)c d
46 DEFERRD CREDITS
47 Customer Advances for Constrction (252)51,180,229 56,16382048Accumulated Deferred Investment Tax Credits (255)2,597,644 2,219,66749Deferred Gains from Disposition of Utilty Plant (256)
50 Other Deferred Credits (253)269 16,222,294 16,406,054
51 Other Regulatory Liabilties (254)278 1,592,104 1,360,44152Unamortized Gain on ReacauirtX Debt (257)260 0 053Accumulated Deferred Income Taxes (281-283)122078887 153,179,97554TOTAL Deferred Credits (Enter Tota ofliies 47 th 52)193,671,159 229,329,95555
56
57
58
59
60
61
62
63
64
65
66 ,,"
67
68 TOTAL Liabilties & Other Credits (Enter Total oflnes 14,22,
30,45,54 )1,107,249,486 1,253,227,480
,
FERC FORM NO.2 (12-96)Page 113
FERC FORM NO.2 (12-96)Page 114
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report is:Date of Report Yea of Report
(1)B An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2008
STATEMENT OF INCOME FOR TH YEAR
1. Report amounts for accounts 412 and 413, Revenue 5. Give concise explanatons concerning unsettled
and Expenses from Utility Plant Leed to Oters, in rate proceedings where a contingency exists such
another utility column (i,k,m,o) in a similar manner that refunds of a material amount may need to be
to a utility deparent. Spread the amount( s) over made to the utilty's customers or which may result
lines 02 thru 24 as appropriate. Include these amounts in a material refud to the utilty with respect to
in columns (c) and (d) totals.power or gas purchases. State for each year
2. Report amounts in account 414, Other Utilty affected the gross revenues or costs to which the
Operating Income, in the same manner as accounts 412 contingency relates and the ta effects together
and 413 above.with an explanaton of the major factors which
3. Report data for lines 7, 9 and 10 for Natu Ga afect the rights of the utilty to retan such
companies using accounts 404.1, 404.2, 404.3, 407.1 revenues or recver amounts paid with respect to
and 407.2. power and gas purchases.
4. Use page 122 for important notes regarding the 6. Give concise explanations concerning
statement of income or any account thereof.significat amounts of any refuds made or
(Ref.)TOTAL
Account Page
Line No.Current Yea Previous Year
No..(a)(b)c)(d)
1 UTILIT OPERATING INCOME .
2 Operating Revenues (400)300-301 1,000,259,421 932,528,307
3 Operating Expees
4 Operating Expenses (401 )317-325 845,970,063 796,299,348
5 Maintenance Expenses (402)317-325 16,752,095 9,812,259
6 Depreciation Expense (403)336-338 41,445,592 38,796,235
7 Amort. & DepL. of Utilty Plant (404-405)336-338 21,848 14,147
8 Amort. of Utilty Plant Acq. Adj. (406)336-338
9 Amort. of Proper Losses, Unrecovered Plant
aid Reguatory Study Costs (407)
10 Amort. of Conversion Expenses (407)
ii Regulatory Debits (407.3)
12 (Less) Regulatory Credts (407.4)
13 Taxes Oter Than Income Taxes (408.1)262-263 11,848,690 11,479,460
14 Income Taxes - Federal (409.1)262-263 21,048,623 17,693,214
15 - Other (409.i )262-263 (935,583)1,907,803
16 Provision for Deferred Income Taxes (410.1)234-235 2,401,655 317,496
17 (Less) Provision for Deferred Income Taxes-Cr. (411.1 234-235 0 0
18 Investment Tax Credit Adj. - Net (411.4)0 0
19 (Less) Gains from Disp. of Utilty Plant (41 1.6)
20 Losses from Disp. of Utilty Plant (41 1.7)
21 (Less) Gains from Disposition of Allowances (41 1 .8)
22 Losses from Disposition of Allowances (411.9)
23 TOTAL Utilty Operating Expenses
(Enter Tota oflines 4 th 18)938,552,983 876,319,962
24 Net Utilty Operating Income (Enter Tota ofline 2
less 19) (Car forward to page 1 i 7, line 2 i)61,706,438 56,208,345
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report is: Date of Report Year of Report
(1) An Origin (Mo, Da, Yr)QUESTARGAS COMPANY (2 A Resubmission Dec. 31,2008
STATEMENT OF INCOME FOR THE YEAR Continued
received during the year resulting from settlement 9. Explain in a footnote if the previous year's
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 report.
summar of the adjustments made to balance sheet, 10. If the columns are insuffcient for reporting
income, and expense accounts. additional utilty deparents, 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 ofIncome, information in the blank space on page 122 or in a
such notes may be attched 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.
Previous Year
845,970,063
16,752,095
41,445,592
21,848
796,299,348
9,812,259
38,796,235
14,147
n,848,690
21,048,623
(935,583
2,401,655
o
o
11,479,460
17,693,214
1,907,803
317,496
o
o
938,552,983 876,319,962
24
61,706,438 56,208,345
FERC FORM NO.2 (12-96) Page 115
10
n
12
13
14
15
16
17
18
19
20
21
22
23
FERC FORM NO.2 (12.;96)Page Íl6
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I,
I
Name of Respondent This Report is:Date of Report Year of Report
(l) ~" An Original (Mo, Da, Yr)QUESTARGAS COMPANY 2) A Resubmission Dec. 31 2008
STATEMENT OF INCOME FOR THE YEAR (Continued)
(Ref.)TOTAL
Account Page
Line No.Curent Year Previous YeaNo.(a)(b)(c)(d)25 Net Utilty Operating Income (Cared fwd. from pa2e 114)-61 706438 5620834526OTHER INCOME AN DEDUCTIONS
27 Other Income
28 Nonutiltv üPerating Income
29 Rev. From Merchandising, Jobbing & Contract Work (415)
30 (Less) Costs & Exp. ofMerch. Job. & Contr. Work (416)
31 Revenues From Nonutilitv Operations (417)
32 (Less) Expenses of Non utilty Operations (417.1)
33 NonoperatinlZ Rental Income (418)
34 EQuitv in Earings of Subsidiar Companes (418.1)119 0 035Interest and Dividend Income (419)1385.467 1 941218
36 Allow. for Other Funds Used Dunng Constrction (419.1)253061 0
37 Miscellaneous Nonoperatig Income (421)4.921.273 5938428
38 Gain on Disposition of Propert (421.1)9514 47539TOTAL Other Income (Enter Tota of lines 25 th 34)6569315 7,880 12140Other Income Deductions ,
41 Loss on Disposition ofProoert (421.2)2430 1,589
42 Miscellaneous Amortization (425)340 0 043Miscellaneous Income Dêductions (426.1-426.5).,,'340 1.51.582 ,,'480,46444TOTAL Other Inc. Deductions(Total oflines 37 th 39)1354012 48205445Taxes Applic. to Other Income and Deductions
46 Taxes Other Than Income Taxes (408.2)262-263
47 Income Taxes-Federal (409.2)262-263 2080.355 2370,60148Income Taxes-Other (409.2)262-263 240.707 34144949Provision for Deferred Inc. Taxes (410.2)234-235 (433757'64255
50 (Less) Provision for Deferred Income Taxes-Cr.( 411.2)234-235
51 Investment Tax Credit Adi.-Net (41 1.5),
52 (Less) Investment Tax Credits (420). (377.977)(392.099)53 TOTAL Taxes on Other Inc.& Deduct.(Tota of 42th 48)1.509.328 2.384,206
54 Net Other Inc. & Deduct. (Enter Total of lines 35,40 49)3705975 5013861
55 INEREST CHAGES ,
56 Interest on Long-Term Debt (427)21.591.06 19567.010
57 Amort. of Debt Disc. and Expense (428)258-259 869.898 1,022,283
58 Amort. of Loss on Reacquired Debt (428.1)0 0
59 (Lss) Amort. of Premium on Debt-Credit (429)258-259 0 0
60 (Less) Amort. of Gain on Reacquired Debt-Credit (429.1)0 0
61 Interest onDebt to Assoc. Companies (430)340 2031690 642933
62 Other Interest Expense (431)340 1.426432 3,270395
63 (Less) Allow. for Borr. Funds Used Durg Constr.-Cr.(432).(752752'(707179'64 Net Interest Charges (Enter Total of lines 52 th 59)25.166375 23,795,441
65 Income Before Extraord.ltems (Total of lines 21. 50 & 60)40246038 37426765
66 EXTORDINARY ITEMS
67 Extraordinai Income (434)0 0
68 (Less) Extraordinar Deductions (435)
69 Net Extraord. Itemsffnter Tota of line 63 less line 64)
70 Income Taxes-Federal and Other (409.3)262-263
71 Extraord. Items After Taxes(Tota of line 65 less line 66)
72 Net Income (Enter Tota of lines 65 and 67)40246038 37 426~765
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ll An Original (Mo, Da, Yr)QUETAR GAS COMPANY (2) fi A Resubmission Dec. 31, 200S
STATEMENT OF ACCUMATED COMPREHENSIVE INCOME AND HEDGING ACTlVmES
1. Report in column (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-ta basis, where appropriate.
2. Report in colum (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accunted for as "fair value hedges", reprt the accounts affected and the relate amounts in a footnote.
Unrlized Gai Minimum Pension Foreign Currency OterLineand Losses on Iiabiltiy Adjustment Hedges AdjusentsNo.Item available-for.sae (net amount)
securties
(a)(b)(c)(d)(e)
1 Balance of Accunt 219 at Beginning of Preing
Yea ,
2 Preding Yea Recl,assification frm ACcunt 2 i 9 to
Net Ircome "
3 Precing Yea Châhges in Fair Value .
4 Tota (lines 2 lId 3)
5 Balance of Accunt 219 at End of Preing Yea I
Begining of Curent Yea
6 Cûrrnt Yea Reclassificatons frm Account 219 to
NetIrcoe .'.
7 Cut Yea Changes in Fai Value
8 Tota (lines 6 and 7)
9 BaIceof Accunt 219 at End of Curent Year
FERC FORM NO.2 (12-96 Page 117
Name of Respondent This Report Is: Date of Report Year of Report
(I) (2 An Original (Mo, Da, Yr)QUETAR GAS COMPANY (2) A Reubmission Dec. 31, 200S
STATEMENT OF ACCUMATED COMPREHENSIVE INCOME AN HEDGING ACTVITIES (Continued)
Line
No.
Other Cash
Flow Hedges
(Specify)
Total
Comprehnsive
Income
Other Cash
Flow Hedges
(Specify)
Totas for eah
categoiy of
items reorded in
Accunt 219
(h)
Net Incme
(Cared Forwd
frm Page Il 6,
Line 72)
(i)(t)(g)
2
3
4
5
6
7
S
9
FERC FORM NO.2 (12-96)Page 1l7a
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I.
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 118)
Name of Respondent This Report is:Date of Report Year of Report
(l) fl.' An Original (Mo, Da, Yr)OUESTAR GAS COMPANY (2) A Resubmission
Dec. 31 2008
STATEMENT OF RETAIND EARGS FOR TH YEAR
i. Report all changes in appropriated retained eaings,5. Show dividends for eah class and senes of capital
unappropriated retained earings, and unappropriated stoc
undistribute subsidiar earings for the year.6. Show setely the Sta and Fed inco ta
2. Each credit and debit during the yea should be effect of ite shown in acunt 493, Adjustments to
identified as to the retained earings account in which Retained Eaings.
recorded (Accounts 433, 436-439 inclusive). Show the 7. Explain in a footnote the basis for deerning the
contra primar account affected in column (b).amount reered or appropriated. If sucl reervation
3. State the purpose and amount for each reservation or or appropriation is to be reurrnt, sta the number
appropriation of retained eaings.and annual amounts to be reserved or appropriated as
4. List first account 439, Adjustments to Retained well as the totals eventually to be accumulated.
Eaings, reflecting adjustments to the opening balance S. At lines 3,4,7,9,1 i. And 15, add rows as necesar
of retained earings. Follow by credit, then debit items,to report all data. When rows ar added, the additional
in that order.row numbers should fol1ow in sequence, e.g., 3.01, 3.02, etc.
Item Contr Prar Currt Year Previous YearLineAcct Affec Amount Amount
(in dol1ar)(in dollar)No.(a)(b)~UNAPPROPRITED RETAID EARGS (Accunt 216)
1 Balance - Beginning of Yea 201,052851 190626086
2 Changes (Identify by prescribe retned eaings accunts)..3 Adjustments to Retained Earings (Account 439)
4 Credit:
5 Creit:
6 Creit: Retireent of Preferr Stock 204.0 0 0
7 Creit:
8 Creit:
9 TOTAL Credits to Retaed Eaings(Acct439)(ota oflines 4tlru 8)0 0
10 Debit:
11 Debit: Retirement of Prefered Stok 204.0 0
12 Debit:
13 Debit:
14 Debit:
15 TOTAL Deits to Retned Eaings(Ace439)(otl of lines 10 th 14)0 0
16 Balan Trasfered frm Income (Accunt 433 less Accunt 418.1)40246038 37426765
17 Appropriations of Reted Eain (Accunt 436),
18
19
20
21
22 TOTAL Appropriations of Retned EaringAcc.436)(ines iS thru 21)0 023Dividends Declaed - Preferr Stoc (Accunt 437)
24 8% Cuulatve PreCei $100 Sta Value 0250 026
27
28
29 TOTAL Dividends Declard-Preferr Stok(Acet.437)ines 24 thru 2S)~30 Dividends Delared - Common Stock (Accunt 438)
31 Cash Dividends
32
33
34
35
36 TOTAL Dividends Declar-Common StocAce438)(ines 31 tl 35)(27.500.000 (27.00000037Tranfers from Acct.2 1 6. I,Unaropriat Undibut Subsidi Ea
38 Balance-End of Yea (fotal of lines 1,9,15,16,22,29,36 and 37)213,798.889 201052.851FERC FORM NO.2 (12-96)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Page 118 I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report is:Date of Report Year of Report
(1) lX An Original (Mo, Da, Yr)QUESTAR GAS COMPANY 1(2) 0 A Resubmission Dec. 31, 2008STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)
Item Current Year Prior Year
Amount AmountLine(in dollars)(in dollars)No.(a)(b)(e)
APPROPRIATED RETAIND EARNINGS (Account 215)
State balance and purose of each appropriated retained earnings amount at end of year
and give accounting entries for any applications of appropriated retained earnings
during the year.
39
40
41
42
43
44
45 TOTAL Appropriated Retaned Eaings (Account 215)
APPROPRIATED RETAID EARGS-AMORTIZATION RESERVE,FEDERAL(Account 215. I)
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 normal annual credits hereto have been made dunng the year, explain
such items in a footnote.
46 TOTAL Appropriate Retaned Earings-Amortization Resere, Feder (Accunt 2 I 5. 1)",.47 TOTAL Appropriated Retained Earings (Accunt 215, 215.I)(nterTotal oflines 45 & 46)
48 TOTAL Appropriat Retned Eaings (Accnt 215, 215.1, 216)(EnterTota oflines 38 & 47)213 798,889 201,052,851
UNAPPROPRIATED UNDISTRBUTED SUBSIDIARY EARNGS (Account 216.1)
49 Balance - Beginning of Yea (Debit or Credit)0 050Equity in Earings for Year (Credit) (Account 418.1)0 051(Less) Dividends Received (Debit)
52 Oter Changes (Explain)0 053Balance" End of Year (Total of lines 49 thm 52)0 0
FERC FORM NO.2 (12-96)Page 119
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY 1(2)A Resubmission Dec. 31, 2008
STATEMENT OF CASH FLOWS
i. If the notes to the cash flow stament in the respi 2. Under "Other" specifY significant amounts and group
annual stockholders report are applicable to this state-others
ment, such notes should be attched to page 122.3. Operating Activities--Other: Include gains and losses per-
mation about noncash investing and financing activities taining to operating activities only. Gains and losses per-
should be provided on page 122. Provide also on page taining to investing and financing activities should be
122 a reconcilation 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) and
sheet.income taes paid.
Lin DESCRIPTION (See Instructions for Explanation of Codes) Amounts
No.(a)(b)
1 Net Cash Flow from Operating Activities.,
2 Net Income (Line 68( c) on page 1 17)40,246,038
3 Non-Cash Charf;es (Credits) to Income
4 Depreciation and Depletion 44,316,580
5 Amortization of (Specify)
6 ARO - Accum Depr Chanf;e 0
7 Share-based Compensation 1,180,729
8 Deferred Income Taxes (Net),30,652,628
9 Investment Tax Credit Adjustments (Net)(377,977
10 Net Increase Decrease in Receivables (21,644,577IINetIncreaseDecrease in Inventory .(23,456,035
12 Net Increase Decrease in Allowances Inventoiy
13 Net i Increase Decrease in Pavables and Accrued Expenses (6,047,442
14 Net Increase Decrease in Other Regulatory Assets 01,933,828
15 Net Increase \Decrease) in Other Regulatoiy Liabilties (231,664
16 (Less) Allowance for Other Funds Used During Construction 1,005,812
17 (Less) Undistributed Earnings from Subsidiar Companies
18 Other:
19 Unrecovered Purchased Gas Costs (10,753,934)
20 Other Deferred Debits (366,060)
21 Prepayments "471,899
22 Defèrred Credits 5,167,351
23 Asstt Retirement Obligation 39,873
24 Net Cash Provided by (Used in) Operating Activities
25 (Total oflìnes 2 thru 20)48,269,392
26 Cash Flows flom Investment Activities:
27 Constrction and Acquisition of Plant (including land):
28 Gross Additions to Utility Plant (less nuclea fuel)(122,246,15 i)
29 Gross Additions to Nuclear Fuel
30 Gross Additions to Common Utility Plant .
31 Gross Additions to Nonutilty Plant
32 (Less) Allowance for Other Funds Used During Constrcton (1,005,812
33 Other: Retirement of Utilty Plant (2,588,538
34
35 Cash Outflows for Plant (Tota of lines 26 th 33)..36
37 Acquisition of Other Noncurent Assets (d)(274,405\
38 Proceeds from Disposal of Noncurent Assets (d)
39
40 Investents in and Advances to Assoc. and Subsidiar Companies
41 Contributions and Advaaces from Assoc. and Subsidiar Companies
42 Disposition ofInvestmea in (aid Advaces to)
43 Associate and Subsidiar Companies
44 Purchase ofInvestent Securities (a)
45 Proceeds from Sales of Investment Securities (a)
I
I
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
FERC FORM NO.2 (12-96)Page 120 I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
~.~
C:4,144,797
Name of Respondent This Report Is:
(l) X An Original
QUESTAR GAS COMPANY 2), 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 reconcilation of assets acquired (b) Bonds, debentures and other long-term debt
with liabilties 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 Instrction 20; in- assets, intangibles, etc.
stead provide a recncilation of the dollar amount of
leases capitalize with the plant cost on page 122 6. Enter on page 122 clarifications and explanations.
Lim DESCRIPTION (See Instrction No.5 for Explanation of codes) AmountsNo. (a) (b)
46 Loans made or Purchased
47 Collections on Loans
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79 Net Decrease in Short-term Debt (c)
80
81
82
83
84
85
86
87
88
89 Cash and Cash Eauivalents at Beginning of Yea
90
91 Cash and Cash Bauivalents at End of Yea
Date of Report
(Mo, Da, Yr)
Year of Report
126,114,906
743,000,00ò)
100,000,000
30,000,000
15,400,000
102,400,OQO
o
1,199,284
Dec. 31, 2008
Net Increae) Decrease in Receivables
Net Increae Decrease in Inventory
Net Increase Decrease in Allowances Held for Speculation
Net Increase Decrease in Pavables and Accrued Expenses
Other:
,
,
Net Cash Provided by (Used in) Investing Activities
(Total of lines 34 thru 55)
Cash Flows from Financing Activities:
Proce from Issuance of:
Notes Pay-Current Portion L T Debt
Long-term Debt (b)
Preferred Stock
Common Stock
Other: Notes payable to affiliates
,
Net Increae in Short-Term Debt( c)
Other:
Cash Provided by Outside Sources (Tota oflnes 61 thru 69)
,
Payments for Retirement of:
Long-term Debt (b)
Preferred Stock ' .
Common Stock "
Other: Amortzation of Discount on Long-te Debt
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total of lines 70 th 81)
Net Increae (Decree) in Cas and Cash Bauivalents
(Total oflnes 22, 57 and 83)
FERC FORM NO.2 (12-96)Page 121
1. Use the space below for importnt notes regarding the
Balance Sheet, Statement ofIncome for the year,
Statement
of Retained Earings 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 liabilties existing at end of year,
including a brief explanation of any action initiated by
the Internal Revenue Service involving possible
assessment
of additional income taes of material amount, or of a
claim for refud of income taes of a material amount ini-
tiated by the utilty. Give also a brief explanaton of
any dividends in arear on cumulative preferred sfuk.
3. For Account 116, Utilty Plant AdjuSents, 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 authoriztions
respectin classification of amounts as plant adjust-
ments and requiements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired
Debt, and 257, Unamortizd Gain on Reacquired Debt, are
not used, give an explanation, providing the rate treat-
ment given these items. See General Intrction 17 of
the Uniform System of Accounts.
5. Give a concise explanation of any retained ea-
ings restrctions and state the amount of retained
eargs affecte by such restrictions.
6. If the notes to fiancial statements relating to
the respondent company appearg inthe anual report to
the stockholders ar applicable and fuish the data re-
quired by intrctions' above and on pages 114-121, such
notes may be attched hereto.
Note i - Summary of Signifcant Accounting Policies
Nature of Business
Questa Gas Company (Questa Gas or Compy) is a wholly owned subsidiar of Questa. The Company
provides retail natul gas distribution in Uta southwestern Wyoming and a small porton of southeasrn
Idao.
Preparation of Financial Statements
The fiancial statements of Questa Gas were prepared in accordace with U.S. generaly accepted
accounting priciples (GAAP) and with the intrctions for anual report on Form lO-K and Regulations
s-x and S-K.
Use of Estimates
The preparation of ficial statements and note in conformity with GAA requires manageinent to
formulate estites and assumptions th afec the rert amounts of assets, liabilties, revenues and
expenses and the disclosure of contigent asts and liabilties. Act results could differ from theseestiates.
Regulation
Quest Gas is regulated by the PSCU and the PSCW. The Idao Public Utiities Commission has
contracted widi the PSCU for rate oversight of Questa Gas operations in a small area of southeasrn
Idao. These regulatory agêncies establish rates for the trsporttion and sale of natual gas. The
regulatory agencies also regulate, among other things, the extension of jurisdictonal natual gas facilties.
Regulation is intended to permit the recovery, thugh rates, of the cost of servce, includig a retu on
investment.
The Company applies the regulatory accounting priciples prescribed under SF AS 71 "Accounti for thê
Effects of Cert Typs of Regulation." Under SFAS 71, the Company recrds reguatory assets and
liabilties th would not be recorded under GAA for non-rate reguat entities. Regulatory assets and
liabilties recor probable futu revenues or expnses associated with cer credits or chares that wil be
recovered from or refuded to customers though the rate-makg process. See Note 3 to the fiancial
statements for a description and comparson of regulatory assets and liabilties as of December 31, 2008
and 2007.
Page 122
I
I
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
1-
I
I
I
I
Revenue Recognition
Questa Gas records revenues for gas delivered to residential and commercial customers but not biled as of
the end of the accounting period. Unbiled 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 ofrevenues andexpenses. Questa Gas taiff allows for monthly adjustments to customer bils to approximate the effect of
abnormal weather on non-gas revenues. The weather-normalization adjustment significantly reduces the
impact of weather on gas-distribution earings. In 2006, the Public Service Commission of Uta (PSCU)approved a pilot program for a "conservation enabling taiff' (CET) effective Januar 1,2006, to promote
energy conservation. Under the CET, Questa Gas non-gas revenues are decoupled from the volume of gas
used by customers. The taiff specifies a margin per customer for each month with differences to be
deferred and recovered from customers or refuded to customers though periodic rate adjustments. The
CET program, approved by the PSCU, allows for rate adjustments every six months. The adjustments wil .
amortize deferred CET amounts over a 12-month period. These adjustments are limited to five percent ofnon-gas revenues.
I
I
I
I
Cash and Cash Equivalents .
Cash equivalents consist principally of repurchase ageements with matuities of thee month or less. In
almost all cases, the repurchase agreements are highly liquid investments in overnight securities made
though commercial-bank accounts that result in available fuds the next business day.
.1
,i
Purchased~Gas Adjustments
Questa Gas accounts for purchased-gas costs in accordace with procedures authorid 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 though futue rate chages. Questa Gas may hedge a portion of its natul gas
supply to mitigate price fluctuations for gas-distribution cusomers. The regulatöry commissions allow
Questa Gas to record periodic mark-to-market adjustments for commodity-price derivatives in the
purchased-gas-adjustment account.
I
I
i
I
Property, Plant and Equipment
Propert, plant and equipment balances are stated at historical cost. Maintenance and repair costs are
expensed as incured. Major categories of gas-distribution fied assets are grouped together and
depreciated using the straight-line method at rates raging from i % to 25% per year. Gain and losses on
asset disposals are recorded as adjustments in accumulated depreciation. The averae depreciation and
amorttion rate for the year ended December 31, was 3.0% in 2008,3.1% in 2007 and 3.4% in 2006.
The Company has not capitaiz futue-abandonment costs on a majority of its long-lived gas-dstrbution
assets because the Company does not have a legal obligation to restore the area surounding abandoned
assets. In these cases, the regulatory agencies have opted to leave retied facilties in the ground
undistued rather than excavate and dipose of the assets.
I
Contributions in Aid of Construction
Customer contrbutions in aid of consction reduce plant uness the amounts are refudale to cusomers.
Contnbutions for main-line extensions may be refudale to customers if additional customers connect to
the main line segment with five year. Refudale contributions are recorded as a long-term liabilty untilrefuded or the five-year period expires without additional customer connections. Amounts not refuded
reduce plant. The Company offets contrbutions recorded asa reduction of plant with capital expendituesin the Statement of Cash Flows.
I Impairment of Long-Lived Assets
Properties are evaluated on a specific-asset basis or in groups of similar assets, as applicable. Imairent is
indicated when a triggering event occur and the sum of the estimated undiscounted futue net cash flows
of an evaluaed asset is less than the asset's carg value. If impairent is indicated, fair value ismeaured using a discounted cash flow model considerig futue revenues, operatig costs, a risk adjusted
discount rate and other factors. Cash-flow estiates requir forecasts and assumtions for many years into
the futue for avariety of factors, including commodity prices and operatig costs.
I
I
I Page 123
Goodwil and Other Intangible Assets
Goodwil represents the excess of the amount paid over the fair value of net assets acquired in a business
combination and is not subject to amortization. Intagible assets consist of rights of way and are amortizd
over a 20 to 33 year range. Goodwill is tested for impairent at a minimum of once a yea or when a
triggering event occurs. If a triggering event occurs, the undiscounted net cash flows of the intagible asset
or entity to which the goodwil relates are evaluated. Impairent is indicated ifundiscounted cash flows are
less tha the caring value of the assets. The amount of the impairent is measured using a discounted
cash flow model considering futue revenues, operating costs, a risk adjusted discount rate and other
factors. Cash flow estimates require forecasts and assumptions for many year into the futue for a variety
of factors, including commodity prices and operating costs.
I
I
I
Capitalizd Interest and Allowance for Funds Used During Construction
The Company capitalizs the cost of capital dug the constnction period of plant and equipment using a
method requied by regulatory authorities. Capitalizd financin costs, called allowance for fuds used
during constrction (AFUC), 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 as an increase in other income. Interest
expense was reduced by $0.8 millon in 2008, $0.7 milion in 2007 and $0.4 millon in 2006. Equity
AFUDC amounted to $0.3 milion in 2008. No equity AFC was recorded for the years ended December
31,2007 or 2006.
I
I
I
Derivative Instruments
The Company follows the accounting proviions of SF AS 133, as amended, "Accountig for Derivative
Instrents and Hedging Activities." Derivative intrents are rerded at fair value. Changes in fair
value, which result in gai or losses, are report in the purhaed-gas adjustment account. The Company
has a number of contract that ar dervative inents tht ar speifcally excluded from the provisions
of SF AS 133 .because they are norm sales and purchase tractons.
I
I
Credit Risk
The Company's primar market area is located in Uta, southwestern Wyoming and southeastern Idao.
Exposure to credit risk may be impacted by the concentrtion of customers in this area due to changes in
economic or other conditions. Customers include indivduals and numerous industres that may be affected
differently by changing conditions. Management believes that its credit review proceures, loss reserves,
customer deposits and collection procedures have adequately provided for usual and customar credit
related losses. Loss reserves ar periodicaly reviewed for adequay and may be established on a specificcase basis. Questa Gas estiates bad-debt expense as a percntae of generl-service revenues with
periodic adjustments. Uncollected acunts are generaly wrtt off six month aftr gas is delivered and
interest is no longer accrued.
I
I
Bad debt expense amounte to $6.6 milion in 2008, $2.6 milion in 2007 and $4.8 milion in 2006. The
allowance for bad debt expenses was $5.4 milion and $2.3 milion at Decmber 3 I, 2008, and 2007,
respectively.
I
I
I
Asset Retirement Obligations (ARO)
Questa Gas recognizes ARO in accordace with SF AS 143 "Accounting for Asset Retiement
Obligatons."'SFAS 143 addrsses the fiancial acountig and reportg of the fair value of legal
obligations associated with the retirement of tagible long-lived assets. The provisions of SF AS I 43 do notapply to a majority of the Company's long-lived ditrbution-system assets due to a lack of a legal
obligation to retire the assets. The ARO balance was $4.3 milion at December 3 i, 2008 and $4.5 millon at
December 31, 2007, and is included with Oter long-term liabilties.
I
I
Income Taxes
Questa and its subsidiares file a consolidated federal income ta retu. Questa Gas accounts for incorte
ta expense on a separe-retu basis and records ta benefits as they are generate. The Company
receives payments from Questa for such ta benefits as they are utilzed on the consolidaed income ta
retu. Deferred income taes have been provided for tempora differences caused by differences between
the book and ta-caring amounts of assets and liabilties. These differences create taable or ta
deductible amounts for futue periods. Interest eared on refuds is recorded in interest and other income.
Interest expense charged on tax deficiencies is recorded in interest expense.
I
I
I
Page 123a I
I
I
I
In July 2006, the Financial Accounting Stadards Board (F ASB) issued F ASB Interpretation 48,
"Accounting for Uncertainty in Income Taxes" (FIN 48). The interpretation applies to all ta positions
related to income taes subject to SFAS 109 "Accounting for Income Taxes." FIN 48 provides guidance for
the accounting for uncertinty in income taxes by prescribing a minimum recognition threshold for a tax
position to be reflected in the fmancial statements. If recognized, the ta benefit is measured as the largest
amount of tax benefit that is more-likely-than-not to be realize upon ultimate settlement. Questar adopted
the provisions of FIN 48 effective Januar 1,2007. Management has considered the amounts and the
probabilties of the outcomes that could be realizd upon ultimate settlement and believes that it is more-
likely-than-not that the Company's recorded income ta benefits wil be fully realized. There were no
unecognzed ta benefits at the begining or at the end of the twelve-month periods ended December 3 t,
2008 and 2007. Income tax retus for 2005 and subsequent years are subject to examination. As of thedate of adoption, there were no amounts accrued for penalties or interest related to unecognizd tax
benefits.
I
I
I Share-Based Compensation
Questar issues stock options and restricted shares to certin offcers, employees and non-employee
directors under its Long-Term Stock Incentive Plan (LTSIP). Prior to January t, 2006, the Company
accounted for share-based compensation using the intrinic value method prescribed by Accounting
Principles Board Opinion (APBO) 25 "Accountig for Stock Issued to Employees" and related
interpretations. No compensation cost was recorded for stock options issued because the exercise price
equaled the market price on the date of grant. The granting of restrcted shares resulted in recognition ofcompensation cost measured at the grant-date market price.
I
I
I
The Company implemented Statement of Financial Accounting Stadåds t23R "Share Based Payment,"
(SFAS 123R) effective Januar 1,2006, and chose the modified prospective phase-in method. The
modified prospective phase-in method requires recogntion of compensation costs for all share-based
payments granted, modified or settled after Janua 1,2006, as well as for any awards that were grted
prior to the imlementation date for which the requied service has not yet been performed. Questa uses an
accelerated method in recognizing share-based compensation costs with graded-vestig periods. See Note.2
for fuher discussion on share-based compensation.
I
I Recent Accounting Developments
I
I
I
SFAS 141(R) "Business Combinations"
SFAS t41(R) 'requires the acquiring entity in a business combination to recognize the assets acquired and
liabilties assumed in the traction; establishes the acquisition-dte fair value as the measurement
objective for all assets acquired and liabilties assumed; and requires the acquirer to diclose to investors
and other users all of the information they need to evaluate and understad the natue and fiancial effect of
the business combination. SFAS 14t(R) is effective begining Janua t, 2009 and wil be applied to
business combinations occuring after the effective date.
I
SF AS 160 "Noncontrolling Interests in Consolidated Financial Sttements, an amdmnt of AR No.
51"
SF AS t 60 requires ownership interests in subsidiaries held by pares other th the parent be clearly
identified, labeled, and presented in the consolidated balance sheets within shaeholders' equity, but
separate from the parent's equity; the amount of consolidated net income attibutable to the parent and to
the noncontrollng interest be clearly identified and presented on the consolidated statements of income;
changes in a parent's ownership interest while the parent retain its controlling ficial interest in itssubsidiar be accounte for consistently; and any retained noncontrolling equity investent in the former
subsidiar be initially measured at fair value. SFAS 160 is effective begining Janua 1,2009, and is tò be
applied prospectively to all noncontrollng interests includig any that arose before the effectve date. The
Company does not expect the new rules to impact the Company's fmancial position or results of operations.
I
I SFAS 161 "Disclosures about Derivatve Instrumts and Hedging Activities"
This statement, issued by the F ASB in March 2008, requies more detailed information on hedging
tractions including the location and effec on the prim ficial statements. The addition disclosure is
required for interi and anual periods begig after November 15,2008. SFAS 161 does not change the
accounting for derivative intrents and hedging activities. The Company wil supply the new diclosureI
I Page 123b
information as required by SF AS 161 begining in 2009 and does not expect the new rules to impact the
Company's financial position or results of operations.
Reclassifications
Certin reclassifications were made to prior-year financial statements to conform with the 2008
presentation.
All dollar amounts in ths anual report on Form 10-K are in milions, except where otherwise noted.
Note 2 - Share-Based Compensation
Questa issues stock options and restricted shares to certin offcers and employees of Questa Gas under
its LTSIP and recognizes expense over time as the st~k options or restricte shares vest. The Company
uses an accelerated method in recognizing share-based compensation costs with grded-vesting periods.
Share-based compensation expense amounted to $1.2 milion in 2008 compared with $0.7 milion in 2007
and 2006.
The Company uses the Black-Scholes-Mertn mathematical model in estimatig the fair value of stock
options for accounting puroses. Fair-value calculations rely upon subjective assumptions used in the
mathematical model and may not be representative of futue results. The Black-Scholes-Merton model was
intended for measuring the value of options trded on an exchage.
There were no unvested stock options at Decmber 3 1,2008. Stock-option trsactions under the terms of
the LTSIP for the thee yeas ended Deember 31, 2008, are sumarizd below:
Balance at December 31, 2006 929,940 7.50 - 14.01 12.65
Balance at December 31, 2008 303,819 $8.50 - $14.01 $13.42
Options outstading and exercisable are shown in the following table:
Number outstadig at
Dec. 31, 2008
13.56 - 14.01 272,957 3.8 13.65
Page 123c
I
I
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Restricted shares are valued at the grant-date market price and amortizd to expnse over the vesting
period. Most restricted share grants vest in equal installments over a thee or four year period from the
grant date. The weighted average vesting period of unvested restricted shaes at December 3 i, 2008, was
16 months. Tranactions involving restricted shares under the terms of the LTSIP for the thee years ended
December 31, 2008, are summarized below:
Balance at December 31, 2006 54,758 17.45 - 36.75 27.19
Balance at December 31, 2007 59,550 17.45 - 54.53 32.97
6alance at December 31, 2008 35,648 $25.50 - $54.53 $45.39
Note 3 - Rate Regulation and Other Regulatory Assets and Liabilties
Rate Regulation
I
I
I
I
Questar Gas Rate Changes
Questa Gas fied a general rate casein Utah in December 2007. The PSCU allowed Questa Gas to
increase its non-gas distrbution revenues by an anualizd $12,0 millon begining Augut 15,2008. The
PSCU authori a 10.0% retu on equity. Questa Gas fied a genera rate case in Wyoming in Augut
2008. Hearings are scheduled for the second quaer of2009.
I
I
In October 2006, the PSCU approved the company's proposed CET effective Janua 1,2006. The pliose
of the CET is to promote energy conservation. Under the company's prior rate strctue, Questa Gas
revenues declined when temperatue-adjusted average usage per customer decreased. Questa Gas revenues
increased when temprat-adjusted average usage per customer increased. Under the CET, Questa Gas
non-gas revenues aredecoupled from the volume of temperatue-adjus gas used by customers. The tarff
specifies a margin per customer for each month with differences to be deferred and recovered from
customers or refuded to customers though periodic rate adjustments. The PSCUreviewed the initial
results of the CET during2007 and authori Questa Gas to contiue the progr for two additional
years. Any adjustmentS to revenues are limted to 5% of non-gas revenues durg each 12-month period
begining in November. Questa Gas recorded a $ 1.0 milion revenue increase in2008, a $2.5 milion
revenue increase in 2007 and a $1.7 milion revenuereduction in 2006 in a(;cordace with theCET.
I
I
In Janua 2007, the PSCU approved a "demand-side management' progr (DSM) effective Janua i,
2007. Under the DSM,Questa Gas encourages the conservation of natul gas though adverting, rebates
for effcient homes and appliances, and energy audits. The costs of the DSM are deferred and recovered
from cusmers though periodic rate adjustments. DSM costs of$18.9 milion were incured in 2008 and
$6.2 millon were recovered from customers.
Other Regulatory Assets and Liabilties
The Company has other regulatory assets and liabilties in addition to purchaed-gas adjustments. The
Company recovers the costs of assets but does not generally receive a retu on these assets.
I Page 123d
Descriptions of the Company's regulatory assets follows:
· Gains and losses on the reacquisition of debt by rate-regulated companies are deferred and
amortize as interest expense over the would-be remaing life of the reacquired debt. The
reacquired debt costs had a weighte-averae life of approximatly 6. i years as of December 3 i,
. 2008.
· The CET asset (liabilty) represents actul revenues recived that are less than (in excess of) theallowed revenues. These amounts are recovere (refuded) though periodic rate adjustments.
· The DSM progr asset represents fuds available for the progr th exceed amounts expended
to date. These amounts are refuded though periodic ra adjustments.
· The costs of complyig with pipeline-integrty regulatons are recvered in rates subject to a
PSCU order. Questa Gas is allowed to recover $5.1 milion per year. Costs incured in excess of
this amount wil be recovered in futue rate changes.
· Questa Gas has a regulatory asset that represents futue expenses relate to abandonment of
Wexpro operated gas and oil wells. The regulatory asset wil be reduced over an 18 year period
following an amortiztion schedule that commenced Janua 1,2003, or as cash is paid to plug
and abandon wells.
· Production taes on cost-of-servce gas production are recorded when the gas is produced and
recovered from customers when taes ar paid, generay with 12 months.
· The rate-regulated businesses are allowed to recover cert deferred taes from customers over
the life of the related propert, plant and equipment.
A list of regulatory assets follows:
December 31,
2008 2007
DeCember 31,
2008 2007
At December 31,2008, a $0.3 milionCETliabilty is included wi accounts payable in the balance sheets.Long-term regulatory liabilties for income taès refudable to customers amounting to $1.3 millon at
year-end 2008 and $1.5 milion a year earlier are included with other long-term liabilties in the balace
sheets.
Note4-Debt
Questa makes loans to Questa Gas under a short-term borrowing argement. Short-term notes payable
to Questa totaled $88.3 millon at Decmber 31,2008 with an interest rate of3.39% and $72.9 milion at
December 31, 2007 with an interest rate of 5.36%.
In March 2008, Questa Gas sold $50.0 millon of 10-yea notes with a 6.3% interest rate and $100.0
milion of 30-year notes with a 7.2% interest rate. Proceed from the Questa Gas borrowigs were used to
Page 123e
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I repay maturing long-term debt and short-term intercompany debt. In 2008, Questa Gas repaid $93.0
milion oflong-term debt with interest rates ranging from 6.85% to 7.58%.
I At December 3 1,2008, Questa Gas had $370.0 millon oflong-term debt consisting of $220.0 milion ofmedium-term notes with interest rates raging from 5.02% to 6.91% due 201 I to 2018; $50.0 milion of
6.30% notes due 2018; and $100.0 milion of 7.20% notes due 2038. Long-term debt matuities in the next
five years are $2.0 milion in 201 I, $91.5 milion in 2012 and $42.0 milion in 2013. All notes are
unsecured obligations and ran equally with all other unsecured liabilties. Covenants for these debt
obligations do not restrict dividend payments.I
I Note 5 - Fair-Value Measures, Financial Instruments and Risk Management
I
Begining in 2008, Questar Gas adopted the effective provisions of SF AS 157 "Fair-Value Meåsures."
SFAS 157 defines fair value in applying GAA, establishes a framework for measuring fair value andexpands disclosures about fair-value measurements. SFAS 157 does not change existig gudace as to
whether or not an intrment is cared at fair value. Also, the new standad estalishes a fa-value
hierarchy. Levell inputs are quote prices (unadjusted) in active markets for identical assets or liabilties
that the Company has the abilty to access at the measurement da. Level 2 inputs are inuts other th
quoted prices included within Levell that are observable for the asset or liabilty, either directly or
indirectly. Level 3 inputs are unobservable inputs for the asset or liabilty. In Febru 2008, the F ASB
issued FASB Staff Position Financial Accounting Stadard 157-2 "Parial Deferral of the Effective Date of
Statement 157," which delays the effective date for nonfancial assets and nonfinancial liabilties, exceptthose recognized or disclosed at fair value in the fiancial statements on a recuring basis. For Questar Gas,
the delayed provisions of SF AS 157 go into effect in the fist quaer of 2009. The adoption of SF AS 157
did not have a significant effect on the Company's fiancial position or results of operations.
I
I
I The following table discloses caning value and fai value of
Que sta Gas's fiancial intrents:
I Carrying
Value
Estimated
Fair Value
Estiated
I
I
I The Company used the following methods and assumptions in estiatig fair values.
I Cllh and cllh equivalents and short-term debt - the cag amount approxiates fair value.
I
Long-term debt -te fai value of fied-rate debt is based on the discounted present value ôf cash flows
using the Company's curent borrowig rats. The carg amount of varable-rate long-term debt, ifany,
approximates fair value.
I
I
I
I Page 123f
Note 6 - Income Taxes
Details of Questa Gas's income ta expense and deferred income taes are provided in the' following
tables. The components of income ta expense were as follows:
Year Ended December 31,
2008 2007 2006
in milions)
$24.0 $22.3 $ 21.9
The difference between the statutory federal income ta rate and the Company's effective income tax rateis explained as follows: '
Year Ended December 31,
2008 2007 2006
Effective income ta rate 37.4%37.4%37.2%
Signficant components of the Company's deferred income taes were as follows:
Total deferred income taes $154.0 '.$123.0
The deferred income taes - curent asset amounte to $2.7 milion at December 31, 2008 and $2.0 milion
at December 31, 2007.
Note 7 - Commitments and Contingencies
Questa Gas is involved in varous coinerCial and regulary claim and litigation and other legal
procedings tht arise in the ordin coure of its business. Maagement does not believe any of them wil
have a material adverse effect on the Company's fiancia position, results of operations or cash flows. A
liabilty is recded for a loss contigency when its occurnce is probable and dages ca be reasonably
estiate bas on the anticipated most liely outcome. Disclosures ar provided for contiencies
reasonably likely to occur, which would have a material adverse effect on the Company's financial
position, results of operations or cash flows. Some of the claims involve highy complex issues relatig toliabilty, damages and other mattrs subject to substatial uncertinties and, therefore, the probabilty of
liabilty or an estimate of loss canot be reasonably determined.
Page 123g
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Commitments
Historically, 40 to 50% of Questa Gas gas-supply portfolio has been provided from cost-of-service
reserves. In 2008, the remainder of the gas supply was purchased using index-based or fixed-price
contracts. Questa Gas has commitments to purchase gas for $88.6 milion in 2009, $44.2 milion in 2010,
$3 i. milion in2011, and $27.8 milion in 2012 and 2013. Generally, atthe conclusion of the heatingseason and after a bid process, new agreements for the next heating season are put in place. Questa Gas
bought natural gas under purchase agreements amounting to $395.5 milion in 2008, $374.8 milion in 2007
and $429.5 milion in 2006. In addition, Questa Gas has contracted for underground storage. Questa Gas
stores gas during off-peak periods (tyically durg the summer) and withdrws gas from storage to meet
peak-gas demand (tyically in the winter).
I
I Questar Gas has thd-par tranporttion commitments requiring yearly payments of $4.2 milion though
2018.
I
I
I
Questa Gas has contracted for transporttion and storage services with Questa Pipeline. Annual payments
and the years covered are as follows:
I After 2013 280.1
I
I
I
Note 8 - Employee Benefits
I
I
Pension Plan
Questa Gas's employees are covered by Questa's defied~benefit pension plan. Benefits are generalybased on the employee's age at retirement, years of service and highest earings in a consecutive 72
semionthly pay period during the 10 years precedig retirement. Questa is subject to and complies with.
minimum required and maximum allowed anual contribution levels mandate by the Employee
Retiement Income Security Act and by the Internal Revenue Code. Subject to the above limitations,
Questa intends to fud the.qualified pension plan approximately equal to the yealy expense. Questa alsohas a nonqualified pension plan that covers certin management employees in addition to the qualified
pension plan. The nonqualified pension plan provides for defied-benefit payments upon retiement of the
management employee, or to the spouse upon death of the management employee above the benefit limit
defied by the Internal Revenue Service for the qualified plan. The nonqualified pension plan is unfuded.
Claims are paid from the Company's generaI fuds. Qualifiedpension plan assets consist pricipally of
eqqity securities and corporate and U.S. governent debt obligations. A third-par consultant calculates
the pension plan projected benefit obligation. Pension expense was $9.3 millon ii 2008, $11.5 milIon in2007 and $ I 1.6 millon in 2006.
I
I
Questa Gas's porton of plan assets and benefit obligations caot be determined becaue the plan assets
are not segregated or restricted to meet the Company's pension obligations. If the Company were towithdrw from the pension plan the pension obligation for the Company's employees would be retained by
the pension plan. At December 3 1,2008 and 2007, Questa's projec benefit obligation exceeed the fairvalue of plan assets.
I
Postretirement Benefits Other Than Pensions
Eligible Questa Gas employees paricipate in Questa's postetiement benefits other than pensions plan.
Postretiement health care benefits and life insurance are provided only to employees hied before Janua
1,1997. The Company pays a portion of the costs of health care benefits, based on an employee's year of
service, and generaly limits payments to 170% of the 1992 contrbution. Plan assets consist pricipally of
equity securities and corporate and U.S. governent debt obligations. A third par consultat calculateI
I Page 123h
the projected benefit obligation. The cost of postretiement benefits other than pensions was $2.4 milion in
2008, $2.6 milion in2007 and $2.9 milion in 2006.
I
I
The Company's portion of plan assets and benefit obligations rela to postretirement medical and life
insurance benefits canot be determined because the plan assets are not segregated or restricted to meet the
Company's obligations. At December 3 1,2008 and 2007, Quest's accumulated benefit obligation
exceeded the fair value of plan assets.
I
Employee Investment Plan
Questar Gas participates in Questa's Employee Investment Plan (EIP). The EIP allows eligible employees
to purchase shares of Questa common stock or other investments though payroll deduction at the curent
fair market value on the trsaction date. The Company curently contributes an overall match of80% of
employees' pre-tax purchases up to a maiaum of 6% oftleir qualifying earings. In addition, the
Company contributes $200 anually to the EIP for each eligible employee. Begiing in 2005, the EIP
trtee purchases Questa shares on the open market as cash contrbutions are received. The Company's
expense equaled its matching contrbution of$3.7 milion, S3.5 milion and $3.3 millon for the year
ended December 31, 2008, 2007 and 2006, respevely.
I
I
Note 9 - Related Party Transactions
I
I
I
Questa Gas provided admistrtive, technical, accountig, legal, data-processing and communication
services to Questa Pipeline and charged $21.5 milion in 2008, $22.5 milion in 2007 and $20.0 milion in
2006. Questa Gas also provided services to other affliated companies amounting to $4.9 milion in 2008,
$4.1 milion in 2007 and $5.3 milion in 2006. The majority of these costs are allocated. The allocation
methods are based on the specific nae of the charges. M~agementbelieves that the allocation methods
are reasonable.I
Questar Gas has reserved trrton capacity on Quest Pipeline for 901,000 dth per day. Quest Gas
periodically releases excess capacity and reives a credt from Qusta Pipeline for the released capacity
revenues and a porton of Questa Pipelie's intenutible trrton revenues. Questa Gas paid for
trporttion, storae and processing servces provided by Ques Pipeline and a subsidiar amountig to
$71.5 milion in 2008, $74.5 millon in 2007 and S75.8 milion in 2006, which included demad charges.
The costs of these servces were included in cost of natu gas sold.
I
,i
I
I
I
Under the terms of the Wexpro Agreement, the Company receives a portion ofWexpro's income from oil
operations aftr recovery of Wexpro's operatig expnses and a retu on investent. This amount, which
is included in revenues and reduces amounts biled to gas distrbution customers, was $6. I millon in 2008,$4.9 milion in 2007 and $5.5 milion in 2006. The amounts tht Quest Gas paid Wexprofor the
operation of cost -of-service gas propertes were $209.0 miion in 2008, $155.6 millon in 2007 and $150.1
milion in 2006. Questa Gas report these amounts in cost of nal ga sold.
Also included in cost of natul gas sold are amounts paid to Questa Gas Manement for gatherig gas.
These costs amounted to S22.8 millon in 2008, S15.8 milion in 2007 and S14.7 milion in 2006. The
Company purchased gas from other afliates amounting to SI 1.0 millon in 2006.
Questa Gas ha a leae with an affliate for space in an offce buildig located in Salt Lake City, Uta.
Rent expnse was $2.5 milion in 2008, $2.5 milion in 2007 and $2.2 millon in 2006. The lease payment
wil be $2.6 milion in 2009 though 20 11.I
IQuesta charged Questa Gas for certin adstrative fuctions amountig to S5.7 millon in 2008, $8.5
milion in 2007 and $7.7 millon in 2006. These costs are included in opertig and maintenace expenses
and are allocted based on eah afiate company's proportonal shae of revenues less product costs;
propert, plant and equipment; and labor cost. Management believes th the alloction method is
reasonable.I
I
Questa Gas borrowed cah from Questa and incured intees expnse of$2.0 millon in 2008, $0.6
milion in 2007 and $0.4 millon in 2006. Questa Gas loaned excess fuds to Questa and eared interest
income of $1.0 milion in 2007 and SO.9 inlion in 2006.
Page 123i I
I
I Note 10 - Supplemental Cost-of-Service Gas Reserves (Unaudited)
I
The following information is provided with respect to estimated natual gas reserves, which are manged,
developed and produced by Wexpro at cost of service pursuat to the Wexpto Agreement. The estimates of
proved gas reserves were prepared by Wexpro's reservoir engineers. Gas reserve estiates are subject to
numerous uncertinties inherent in estimating quantities of proved reserves, projecting futue rates or
production and timing of development expenditures. The accuracy of these estimates depends on thequality of available data and on engineering and geological interpretation and judgment. Reserve estimates
are imprecise and wil change as additional information becomes available. Geological and engineering
data demonstrate with reasonable certainty that these quatities are recoverable under existing economic
and operating conditions. Since the gas reserves operated by Wexpro are delivered to Questar Gas at cost of
service, SEC guidelines with respect to standard economic assumptions are not applicable. The SEC
anticipated this potential diffculty and provides that companies may give appropriate recogntion to
differences because of the effect of the ratemaking process. Accordigly, Wexpro uses a minimum-
producing rate or maximum well-life limit to determne the ultimate quantity of gas reserves. See Note 9
for amounts paid by Questa Gas to Wexpro pursuat to the Wexpro Agreement.
I
I
I
I Proved Reserves
Balance at December 31, 2007 615.9I
I
I
I
I
I
I
I
I
I
I
I Page 123j
I
Name of Respondent Yea of ReportThis Report Is:
(I) (i An Original
QUEST AR GAS COMPANY (2) 0 A Resubmission
SUMMRY OF UTILITY PLANT AND ACCUMLATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Item
LineNo. (a)
1 UTILITY PLANT
2 In Service
3 Plant in Service (Classified)
4 Propert Under Capital Leases
5 Plant Purchased or Sold
6 Completed Constction not Classified
7 Experimental Plant Unclassified
8 TOTAL (Enter Total of lines 3 thm 7)
9 Leased to Others
lO Held for Future Use
11 Constrction Work in Progress
i 2 Acquisition Adjustments
13 TOTAL Utilty Plant (Enter Total of lines 8 th 12)
14 Accum. Provo for Depr., Amort., & Dept
i 5 Net Utilty Plant (Enter Total of line 13 less 14)
DETAIL OF ACCUMUATED PROVISIONS FOR
16 DEPRECIATION, AMORTIATION AN DEPLETION
i 7 In Service
18 Depreciation
19 Amort. and Dept of Producing Natural Gas Land and Lad Rights
20 Amort. of Undergrund Storage Land and Land Rights
21 Amort. of Other Utilty Plant
22 TOTAL in Service (Enter Total oflines 18 th 21)
23 Leaed to Oters
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Oter (Enter Tota oflines 24 and 25)
27 Held for Futur Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Enter Total of lines 28 and 29)
31 Abandonment of Leases (Natul Gas)
32 Amort. ofPlait Acquisition Adj.
TOTAL Accumulated Provisions (Should agr with line i 4 abve)
33 (Enter Total of lines 22, 26, 30, 31 and 32)
Date of Report
(Mo, Da, Yr)IDec. 31, 2008
Total IElectrc
I
1,621,808,919 I
8,680,080 I
1,630,488,999
5,037
15,258,470
6,644,450
1,652,396,956
(657,286,301)
995,110,655
I
I
I
I
I
I
I
I
992,000
657,286,301 IN/A
FERC FORM NO.2 (12-96)Page 200
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) IX An Original '
QUEST AR GAS COMPANY (2) 0 A Resubmission
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION -(Continued)
Other (SpecifY) Other (SpecifY) Other (SpecifY)
Dec. 31, 2008
Gas
657,286,301 N/A N/A N/A
Common
Line
No.
1
2
3
4
5
6
7
8
9
Hl
ii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
N/A 33
1,621,808,919
8,680,080
1,630,488,999
5,037
15,258,470
6,644,450
1,652,396,956
(657,286,30 I)
995,1 Hl,655
FERC FORM NO.2 (12-96)Page 201 Next Page is 204
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
Name of Respondent Ths Report Is:Dat of Rert Yea of Report
(I)X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2008
GAS PLANT IN SERVICE (Accunts 101, 102, 103 and 106
1. Report below the original cost of gas plant in service in colum (c). Also to be included in colum (c)
accrding to the prescrbed accunts.are entries for reverals of tentaive distrbutions
2. In addition to Account 101, Gas Plant in Servce of prior yea reported in colum (b). Likewise, if
(Classified), ths page and the next include Account 102,the repondent has a signficat amount of plant Gas Plant Purchased or Sold; Account 103, Experienta Gas reirements which have not been classified to
Plant Unclassified; and Account 106, Completed Constrcton primar accounts at the end of the yea, include in
Not Unclassified-Gas.colum (d) a tentaive distrbution of such
3. Include in colum (c) or (d), as appropriate,rerements, on an estima basis, with appropriate
corrections of additions and retirements for the cut or contr entr to the accunt for accumulated
precding year.depreciation provision. Include also in colum (d)
4. Enclose in parentheses credit adjustments of plant reverals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements. Attch supplementa
5. ClassifY Account I 06 according to prescribed accunts,statement showing the accunt distributions of these
on an estiated basis if necesar, and include the entries tentative classifications in colum (c) and (d),
Balance at
Line Accunt Beginng of Yea AdditionsNo.(a)(b)(c)i 1. Intagible Plant
2 301 Organzation
3 302 Franchises and Consents 69,626 04303Miscellaneous Intangible Plan 0 05TOTAL Intllible Plant 69,626 062. Production Plant
7 Natual Gas Production and Gathering Plant
8 325.1 ProducingLardi 0 09325.2 Producing Leaseholds 0 010325.3 Gas Rights 6,266,961 0II325.4 Rights-of-Way 362 012325.5 Other Land and Land Rights 0 0
13 326 Ga Well Strctures 618,638 014327Field Compressor Station Strctues 25,701 015328Field Meas. and Reg. Sta. Strctues 763,405 016329Other Strctues 315,985 017330Producing Gas Wells-Well Constrction 55,355,097 018331Producing Gas Wells-Well Equipment 18,061,463 019332Field Lines 1,062,462 020333Field Comoressor Station Equipment 331,990 021334 . Field Meas. and Reg. Sta. Equipment 1,700,274 022335Driling and Cleaning Equipment 0 023336Purification Equipment 589,321 024337Other Equipment 174,182 025338Unsuccesfu Exoloration & Devel. Costs 0 026TOTAL Production and Gather Plant 85,265,841 027Products Extaction Plant
28 340 Land and Land Rights 0 029341Strctues and lirovements 0 030342Extaction and Refig Equipment 0 031343PipeLines0032344Extracted Products Storaie Equipment 0 033345Compresor Equipment 0 034346Gas Meas. and Rêg. Eauioment 0 035347Othe Equipment 0 036TOTAL Products Extraction Plant
37 TOTAL Nat. Gas Production Plant 85,265,841 038Mfd. Gas Prod. Plant (Submit Suppl. Statement)
39 TOTAL Production Plant 85,265,841 0FERC FORM NO.2 (12-96)Page 204
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Reprt Is:Date of Reprt Yea of Report
(1)X An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)A Resubmission Dec. 31, 200R
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
including the reversals of the prior yeas tenta-ments, et., and show in colum (f) only the offset to
tive acunt distributions of these amounts. Care-the debits or credits distributed in colum (f) to
fu observance 0 f the above instrctions and the prim accunt classifications.
texts of Accunts 10 1 and 106 wil avoid serious 7. For Account 399, state the natu and use of plant
omissions of the reported amount of respondent's included in this accunt and if substatial in amount
plant actuly in servce at end of year. submit a supplementa statement showing subaccount
6. Show in colum (f) reclassifications or tran-classification of such plant conforming to the require-
fers withn utilty plant accounts. Include also ments of these pages.
in colum (f) the additions or reductions of pri-8. For each amount comprising the reported balance and
mar accunt classifications arising frm distri-changes in Account 102, state the propert purchased or
bution of amounts initially recorded in Account 102.sold, name of vendor or purchaser, and date of trans-
In showi the clearance of Account 102, include in action. If proposed joural entries have been fied
colum (e) the amounts with respect to accumulated with the Commission as required by the Uniform System
provision for depreciation, acquisition ajust-of Accounts, give also date of such fiin/!.
Balance at
Retirements Adjustments Tranfer End of Year Line
(d)(e)(f)(g)No.
1
.
0 0 0 69,626 302 3
0 0 0 0 303 4
0 0 0 69,626 5
6
7
0 0 0 0 325.1 8
0 0 0 0 325.2 9
0 0 0 6,266,961 325.3 10
0 0 0 362 325.4 ii
0 0 0 0 325.5 12
(1,173)0 0 617,466 326 13
0 0 0 25,701 ".327 14
0 0 0 763,405 328 15
0 0 0 315,985 329 16
(336,976 0 0 55,018,121 330 17
(74,233 0 0 17,987,229 331 18
0 0 0 1,062,462 332 19
0 0 0 331,990 333 20 ,
0 0 0 1,700,274 334 21
0 0 0 0 335 22
0 0 0 589,321 336 23
0 0 0 174,182 337 24
0 0 0 0 338 25
(412,382)0 0 84,853,459 26
,27
0 0 0 0 340 28
0 0 0 0 341 29
0 0 0 0 342 30
0 0 0 0 343 31
0 0 0 0 344 32
0 0 0 .0 345 33
0 0 0 0 346 34
0 0 0 0 347 35
36
(412,382)0 0 84,853,459 37
.38
. (412,382)0 0 84,853,459 39
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I FERC FORM NO.2 (12-96)
I
Page 205
Name of Respondent This Report Is:Date of Reprt Year of Report
(I)X An Origin (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)A Resubmision Dec. 3 1,2008
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continue)
Balance at
Line Accunt Begining of Yea Additions
No.(a)(b)(c)
40 3. Natual Gas Storage and Procesin Plant
41 Underground Storage Plant
42 350.1 Lad
43 350.2 Rights-of-Way
44 351 Strctu and Improvements
45 352 Wells
46 352. I Storage Leaseholds and Rights
47 352.2 Reseroirs
48 352.3 Non-recverable Natual Gas ,
49 353 Lines ,
50 354 Compressor Station Equipment
51 355 Measurg and Reg. Equipment
52 356 Purification Equipment
53 357 Other Equipment
54 TOTAL Underground Storage Plant NONE
55 Other Storage Plant
56 360 Land and Land Rights
57 361 Strctus and Imrovements
58 362 Ga Hold
59 363 Purification Equipment
60 363.1 Liquefaction Equipment
61 363.2 Vaporizin Equipment
62 363.3 Compresor Equipment
63 363.4 Mea. and Reg. Equipment
64 363.5 Other Equipment
65 TOTAL Oter Storae Plant NONE
66 Base Load Liquefied Natal Gas Ten
and Procesing Plant
67 364. I Lad and Land Rights ,
68 364.2 Strctues and Imrovemts
69 364.3 LNG Procesing Terinal Equipment
70 364.4 LNG Tranpoon Equipment
71 364.5 Meang and Reguating Equipmcit
72 364.6 Compresor Station Equipmen
73 364.7 Coinwùeaons Equipment
74 364.8 Other Equipment
75 TOTAL Base Load Liquefi~ Nat Ga,
76 Terati and Procesin Plant NONE
77 TOTAL Nat. Ga Storae and Pro. Plan NONE
78 4. Tranmission Plant
79 365.1 Lad and Lad Righ
80 365.2 Rights-of-Way
81 366 Strctu and hnproveents
82 367 Mains
83 368 Compressor Station Equipment
84 369 Meaur and Reg. Sta. Equipment
85 370 Coinwùcation Equipment
86 371 Oter Equipment
87 TOTAL Tranmission Plant NONE ,
FERC FORM NO.2 (12-96)Page 206
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec. 31, 2008
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retiements Adjustments Trafer End of Yea Line
(d)(e)(t)(g)No.
40
41
350.1 42
350.2 43
351 44
352 45
352.1 46
352.2 47
352.3 48
353 49
354 50
355 51
356 52
357 53
NONE 54
55
360 56
361 57
362 58
363 59
363.1 60
363.2 61
,363.3 62
363A 63
363.5 64
NONE 65
66
364.1 67
364.2 68
364.3 69
364.70
364.5 71
364.6 72
364.73
364.8 74
75
NONE 76
NONE 77
78
365.1 79
365.2 80
366 81
367 82
368 83
369 84
370 85
371 86
NONE 87
FERC FORM NO.2 (12-96)Page 207
Name of Respondent This Report Is:Date of Report Year of Report
(I) ~ An Original (Mo, Da,Yr)
QUESTAR GAS COMPANY (2) n A Resubmision De. 31, 2008
GAS PLAN IN SERVICE (Accounts 101, 102, 103 and 106) (Contiued)
Balance at
Line Accunt Beginng of Yea Additions
No.(a)(b)(c)88 5. Distrbution Plant
89 374 Land and Land Rights 5,205,082 689,758
90 375 Structues and Improvements 54,158,985 195,143
91 376 Mains 695,032,405 99,598,895
92 377 Compressor Station Equipment 4,331,718 72,789
93 378 Mea. and Reg. Sta. Equip.-General 37,425,296 2,096,421
94 379 Meas. and Reg. Sta. Equip.-City Gate
95 380 Servce 276,151,121 6,742,826
96 381 Meters 116,655,191 7,416,427
97 382 Meter Intalations 89,049,039 5,392,636
98 383 House Reguators 12,068,729 0
99 384 House Reg. Intallations 3,025,717 28,171
100 385 Industrial Mea. and Reg. Sta. Equipmen
101 386 Oth Prop. on Customers' Premises
102 387 Other Equipment 347,380 258,346
103 388 Asset Retire Costs - Dist 347,788 0
104 TOTAL Distrbution Plant 1,293,798,451 122,491,412
105 6. General Plant
106 389 Land 'and Lad Rights 649,643 0
107 390 Strctes and Imrovements 8,259,927 262,664
108 391 Offce Furtue and Equipment 60,003,266 2,570,595
109 392 Tranportion Equipment 29,492,794 3,155,070
LLO 393 Stores Equipment 10,645 0
II 1 394 Tools, Shop, and Garage Equipmen 8,672,921 570,303
112 395 Laboratory Equipment 108,712 0
113 396 Power Operated Equipment 7,166,745 298,415
114 397 Communcation Equipment 10,677,397 2,469,595
115 398 Miscellaneous Equipment 475,488 2,252
116 Subtota 125,517,538 9,328,894
117 399 Other Tanble Proper 71,663 0
118 TOTAL General Plant 125,589,201 9,328,894
119 TOTAL (Accunts 101 and 106)
120 Gas Plant Puchased (See Intr. 8)~121 (Ls) Gas Plant Sold (See Intr. 8)
122 Experienta Gas Plant Unclassified
123 TOTAL Gas Plant in Servce 1;504,723,119 I 13 1,820,306 I
FERC FORM NO.2 (12-96)Page 208
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Yea of Report
(I) EJ An Original (Mo, Da, Yr)QUETARGAS COMPANY (2) i= A Resubmission Dec. 3 I, 2008
GAS PLAN IN SERVICE (Accounts 101, 102, lì3 and 106) (Continued)
Balance at
Retirements Adjustments Tranfers End of Yea Line
(d)(e)(f)(g)No.
88
(1,968)0 0 5,892,872 374 89
(26,194)0 (47,716,392)6,611,542 375 90
(4,893,528)0 (375,891)789,361,881 376 91
0 0 0 4,404,507 377 92
(154,017)0 22,015 39,389;715 378 93
379 94
(236,164)°0 282,657,783 380 95
0 °°124,071,618 381 96
(1,036)0 0 94,440,639 382 97
(2,055)0 0 12,066,674 383 98
(1,036)0 0 3,052,852 384 99
385 100
386 101
0 0 0 605,726 387 102
0 °0 347,788 388 103
(5,315,998)0 (48,070,268)1,362,903,597 104
105
0 0 0 649,643 J89 106
(157,049)°48,222,901 56,588,443 390 107
(4,365,598)0 (1,787)58,206,476 391 108
(1,922,393)0 (159,292)30,566,179 392 109
(2,883)0 °7,762 393 1I0
(701,199)0 0 8,542,025 394 ii
(20,460)0 0 88,252 395 1I2
(144,335)0 9,21I 7,330,036 396 1I3
(1,654,876)0 °1I,492,1l6 397 1I4
(38,096)0 0 439,644 398 1I5
(9,006,889)0 48,071,033 173,910,576 1I6
0 0 0 71,663 399 1I7
(9,006,889)0 48,071,033 173,982,239 1I8
1I9
0 120~°121
122r(14,735,269)0 765 1,621,808,921 123
FERC FORM NO.2 (12-96)Page 209 Nex page is 212
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I .
I
I
I
BLANK PAGE
Name of Respondent This Report Is:Date of Re Yea of Report
(1) X AnOngial (Mo,Da, Yr)
QUESTAR GAS COMPANY 1(2 A Resubmision De. 3 i, 2008GAS PLA IN SERVICE (Accounts 101, 102, 103 an 106) IDAHO
I. Report below the origial cost of gas plant in servce in colwn (c). Als to be include in colwn (c)
according to the prescribed accounts.ar entres for reerals of tetative distrbutions
2. In addition to Account 101, Gas Plant in Serce of prior year re in colwn (b). Likewise, if
(Classified), this page and th next include Account 102,th rend ha a signficat amount of plantGas Plant Puchased or Sold; Account 103, Experienta Ga reents whch have not been classified to
Plant Unclassified; and Account i 06, Completed Constrction
pri acunts at the end of the yea, include inNot Unclasified-Gas.colwn (d) a tetative distbution of such
3. Include in colum (c) or (d), as appropriate,retients, on an estimated basis, with appropriate
coections of additions and retirements for the curent or contr enti to the account for accumulated
preceding year.depreciation provision. Include also in colum (d)
4. Enclose in parntheses crdit adjustments of plant reverss of tentative distrbutions of prior year ofaccounts to indicate the negative effect of such accounts.unclassifed retiements. Attch supplementa
5. ClassitY Account 106 accrdig to precribed accounts,stent showig th acount distbutions of these
on an estimated basis ifnecsar, and include the enes teve clasification in colum (c) and (d),
Balance at Line Account Beg of Yea AddtionsNo.(a)(b c)i I. Intable Plant
2 301 Organization
3 302 Frachises and Consents 0 04303Miscellaneous Intagible Plant 0 05TOTAL Intaitble Plant 0 062. Prouction Plant
7 Natual Gas Production an Gatherng Plant
8 325.1 Produciru Lads 0 09325.2 Producing Leaseholds 0 010325.3 Gas Rights 0 0ii325.4 Rights-of-Wav 0 012325.5 Other Lad and Lad Rights 0 013326Gas Well Strctu 0 014327Field Compressor Station Strctus 0 015328Field Meas. and Reg. Sta. Strctu 0 016329Other Strctues 0 017330Proucing Gas Wells-Well Constction 0 018331Prcing Gas Wells-Well Eauioment 0 019332Field Lines 0 020333Field Comoressor Staon Equipment 0 021334Field Meas. and Reg. Sta Eauioment 0 022335Drillng and Cleag Equipment ..0 023336Purfication EQUIment 0 024337Oter Equipment 0 025338Unsuccessful Exploration & Devel. Costs 0 026TOTAL Producton and Gatheri Plant 0 027Product Exton Plant
28 340 Land and Lad Rights 0 029341Strctu and Imrovements 0 030342Extaction and Refining Equipment 0 031343Pipe Lines ,0 032344Extcted Proucts Storage Equipment 0 033345Compressor Equipment 0 034346Gas Mea. and Re. Equipment 0 035347Oter EQuioment 0 036TOTAL Products Extaction Plant
37 TOTAL Nat. Ga Pruction Plant 0 038Mfd. Gas Prod. Plan (Submit SUDPI. Staent)
39 TOTAL Prodcton Plant 0 0FERC FORM NO.2 (12-96)Page 204
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Reprt Is: Date of Report Year of Report
(I) X An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2008
GAS PLANT IN SERVICE Accounts 101, 102, 103 and 106) Contiued) IDAHO
including the reversals of the prior year tenta- ments, etc., and show in coltu (f) only the offset to
tive account distributions of these amounts. Care- the debits or creits distrbuted in column (f) to
ful observance of the above instrctions and the prim account classifications.
text of Accounts 101 and 106 will avoid serious 7. For Account 399, state the natu and use of plant
omissions of the reported. amount of respondent's included in this accunt and if substtial in amount
plant actually in service at end of yea. submit a supplementa statement showig subaccount
6. Show in coltu (f) reclassifications or trans- classifcation of such plant conforming to the require-
fers within utility plant accunts. Include also ments of these pages.
in coltu (f) the additions or reductions of pri- 8. For each amount comprising the rert balance and
mar account classifications arsing from distri- changes in Accot 102, state the proper purchased or
bution of amounts initially rerded in Account 102. sold, name of vendor or purchaser, and date of tran-
In showing the clearance of Account 102, include in action. If proposed joural entries have been fied
coltu (e) the amounts with respect to accumulate with the Commission as required by the Unifor System
rovision for de reciation, acquisition a'ust- of Accounts, 've also date of such filin .
Balance at
End of Year
g)
I
I
I
I
I
I
I
I o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
I
I
I
I
I
I
I
I o o
I
o
FERC FORM NO.2 (12-96)Page 205
o
I
Line
No.
1
302
303
0 0 325.1
0 0 3i5.2
0 0 325.3
0 0 325.4
0 0 325.5
0 0 326
0 0 327
0 0 328
0 0 329
0 0 330
0 0 331
0 0 332
0 0 333
0 0 334
0 0 335
0 0 336
0 0 337
0 0 338
0 0
0 340
0 341
0 342
0 343
0 344
0 345
0 346
0 347
0 0
0 0
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Nane of Respondent Ths Reprt Is:Date of Report Yea of Report
(1)X An Origial (Mo, Da, Yr)QUESTAR GAS COMPAN (2)A Resubmision Dec. 31, 2008
GAS PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Contiue) IDAHO
Balance at
Line Accunt Begirmin of Year AdditionsNo.(a)(b)(c)40 3. Natu Gas Storage and Procsing Plant
41 Underground Storage Plant
42 350.1 Lad
43 350.2 Rights-of-Way
44 351 Strctures and Improvements
45 352 Wells
46 352.1 Storage Leaseholds and Rights
47 352.2 Reservoirs
48 352.3 Non-recverable Natual Gas ,
49 353 Lines ,50 354 Compressor Station Equipment
51 355 Meaurg and Reg. Equipment
52 356 Purfication Equipment '
53 357 Oter Equipment
54 TOTAL Underground Storage Plant NONE55Other Storage Plant
56 360 Lad and Lad Rights
57 361 Stroturs and hnprovement
58 362 Gas Holder
.',,59 363 Puficaton Equipment
60 363. i Liquefacton Equipment
61 363.2 Vaporiin Equipment
62 363.3 Compresor Equipment .63 363.4 Meas. and Reg. Equipment
64 363.5 Oter Equipment
65 TOTAL Oter Storage Plant NONE66Base Load Liquefied Natl Gas Terinating
and Prsin Plant
67 364.1 Lad and Lad Rights
68 364;2 Strctes and Imrovements
69 364.3 LNG Procesing Term Equipment'
70 364. LNG Tranporttion Equipment
71 364.5 Meaurng an Reguatig Equipment
72 364.6 Compreso Staon Equipmet
73 364.7 Coinuncations Equipment
74 364.8 Other Equipment
.
75 TOTAL Base Lo Liquefied Natu Gas,
76 Teniiti and Processing Elant
77 TOTAL Nat. Ga Storage and Proc.'Plant
.78 4. Transsion Plant
79 365.1 La and Lad Rights
80 365.2 Rights-of-Way
81 366 Strctu .and, Imrovements
82 367 Mai
83 368 Compressor Staon Equipment
84 369 Meaurg and Re. Sta EqPme
85 370 Coinuncaon llment
86 371 Oter Eqipment
87 TOTAL Tramission Plant . NONE
FERC FORM NÒ. 2 (12-96)Page 206
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Date of Reprt
(Mo, Da, Yr)
This Report Is:
(1) X An OriginalQUESTAR GAS COMPANY (2) A Resubmission
GAS PLANT IN SERVICE (Accunts 101,102, 103 and 106) (Continued) IDAHO
Balance at
End of Year
(g)
Retiments Trafers
NONE
I
I
I
I
I
NONE
Year of Report
Dec. 31, 2008
350.1
350.2
351
352
352.1
352.2
352.3
353
354
355
356
357
360
361
362
363
363.1
363.2
363.3,
363.4
363.5
364.1
364.2
364.3
364.
364.5
364.6
364.7
364.8
365.1
365.2
366
367
368
369
370
371
Line
No.
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
FERC FORM NO.2 (12-96)Page 207
Name of Respondent This Report Is:Date of Report Year of Reprt
(I) ~ An Orgi (Mo,Da, Yr)
QUESTARGAS COMPAN (2) Fi A Resubmision De. 31,2008
GAS PLANT IN SERVICE (Accunts 101, 102, 103 and 106) (Contiued) IDAHO
Balance at
Line Account Beginng of Year Additions
No.(a)(b)(c)
88 5. Distrbution Plant
89 374 Lad and Lad Rights 12,490 0
90 375 Strctues and Improvements 25,590 0
91 376 Mains 1,823,602 213,600
92 377 Compressor Station Equipment 0 0
93 378 Meas. and Reg. Sta. Equip.-General 36,642 0
94 379 Mea. and Reg. Sta. Equip.-CityGate 0 0
95 380 Services 888,399 47,568
96 381 Meters 357,660 0
97 382 Meter hitalations 648,305 0
98 383 House Regulators 37,044 0
99 384 House Reg. hitalations 0 0
100 385 Industrial Meas. and Reg. Sta Equipment 0 .0
101 386 Other Prop. on Customer' Prees 0 0
102 387 Other Equipment 0 0
103 TOTAL Distrbution Plant 3,829,732 261,168
104 6. Gener Plant
105 389 Land and Lad Rights 0 0
106 390 Strctues' and Imrovements 0 Ó
107 391 Offce Furtu and Equipment 0 0
108 392 Tranporttion Equipment 0 0
109 393 Store Equipment 0 0
iiO 394 Tools, Shop, and Garage Equipment 0 0
ILL 395 Laboratory Equipment 0 0ll2396Power Operte Equipment 0 0
113 397 Coinuncaion Equipment 0 0 ..ll4 398 Miscellaneous Equipment ,0 ",0
ll5 Subtota "0 0
lI6 399 Other Tanble Propert
II7 TOtAL Gener Plant 0 0ll8TOTAL (Accunts 101 and 1(6)
ll9 Gas Plant Puhased (See In. 8)-~'120 (Les) Gas Plant Sold (See In. 8)
121 Elqrienta Gas Plant Unclassified
i22 TOTAL Ga Plant in Servce 3,829,732 I 261,168
FERC FORM NO.2 (12;'96)Page 208
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(I) EJ An Onginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmission Dec. 31, 2008
GAS PLAT IN SERVICE (Accounts 101, 102,1U3 and 106) (Contiued) IDAHO
Balance at
Retirements Adjustments Tranfer End of Year Line
(d)(e)(f)(g)No.
88
0 0 0 12,490 374 89
0 0 0 25,590,375 90
(37,026)0 0 2,000,176 376 91
0 0 0 0 377 92
0 0 0 36,642 378 93
0 0 0 0 379 94
(5,596)0 0 930,371 380 95
0 0 0 357,660 381 96
0 0 0 648,305 382 97
0 0 0 37,044 383 98
0 0 0 0 384 99
0 0 0 0 385 100
0 0 0 0 386 101
0 0 0 0 387 102
(42,622)0 0 4,048,278 103
104
0 0 0 0 389 105
0 0 0 0 390 106
0 0 0 0 391 107
0 0 0 0,392 108
0 n 0 0 393 109
0 Ó 0 0 394 110
0 0 0 0 395 HI
0 0 0 0 396 H2
0 0 0 0 397 113
0 0 0 0 398 H4
0 0 0 0 ll5
0 399 ll6
0 0 0 0 ll7
ll8~0 ll9
0 120
121
I (42,622)0 0 4,048,278 122
FERC FORM NO.2 (12-96)Page 209 Next page is 212
BLANK PAGE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
Name of Respondent This Reprt Is:Date of Report Yea of Report
(I) ~ An Orginal (Mo,Da, Yr)QUESTAR GAS COMPANY (2) n A Resubmission De. 31, 2008
GAS PROPERTY AND CAPACITY LEAED FROM OTHRS
1. Report below the information called for concerning ga propert an cait lea fr othrs for ga operations.
2. For all leases in which the average anual leae payment over th initial te of th lea exce $500,00, desnbe in colum(c), if applicable: the propert or capacity leaed. Designte assoiat compaes with an assk in colum (b)
Name of Lessor *Denption of Le Lease Payments forLineCurent YeaNo.
(a)(b)(c)(d)I
2
3
4
5
6 Page Not Applicable
7
8
9
10
ii
12
13
14
IS
16
17
is
19
20
21
22
23 ,
24
25
26
27
28 .
29
30
31
32
33
34
35
36
37
3S
39
40
41
42
43
44
45 Total
,
FERC FORM NO.2 (12-96)Page 212
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(i) fR An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fí A Resubmission Dec. 31, 2008
GAS PROPERTY AN CAPACITY LEASED TO OTHRS
i. For all leases in which the average lease income over the initial term of the leae exceds $500,000 provide in column (c), adescription of each facilty or leased capity tht is classified as gas plant in service, an is leas to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designte associated copaies with an asterisk in column (b).
Name of Lessee *Description of Lease Lee Payments forLineCurrnt YeaNo.
(a)(b)(c)(d)I
2
3
4
5
6 Pàge Not Applicable
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
3S
39
40
41
42
43
44
45 Tota
FERC FORM NO.2 (12-96)Page 213
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL
FERC FORM NO.2 (ED. 12-89)
5,037
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:
(1) An Original
2 A Resubmission
GAS PLANT HELD FOR FUT USE Account 105
l.Report separately each propert held for future use at give in column (a), in addition to other required information,
end of the yea having an original cost of $1 ,000,00 or the date that utilty use of such propert was discontinued,
more. Group other items of prpert held for future use. and the date the original cost was trsferred to Account
2. For propert having an oriinal cost of$I,OOO,Ooo or 105.
more reviousl used in utii 0 eraions, now held for futu use,
Date Originally
Included in
This Accunt
b
UESTAR GAS COMPANY
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2008
Line
No.
Date Expecte
to be Used in
Utilty Service
c
Balance at
End of
Year
d
5037
Page 214
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 216)
Name of Respondent This Report Is:Date of Report Yea of Report
(1) IK An Ongina (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Reubmission Dec. 31,2008
CONSTRUCTON WORK IN PROGRESS - GAS (Accunt 107)
1. Report below descriptions and balances at end of yea Development, and Deonstron (see Account 107 of
of projects in process of constrction (107).the Uniform System of Accounts).
2. Show items relating to "reseach, development, and 3. Minor projects (less than $1,000,000) may be
demonstrtion" projects last, under a caption Resech,groupe.
Estimated
Constrction Work AdditionalLineDescription of Project in Progress-Ga Cost of No.
(Account 107)Project
(a)(b)(c)1 Feeder Lines 8,450,334 Not available2Computer System Softar 5,220,331 Not available3Transporttion and Equipment 3,047,377 Not available4Accounts Receivable 2,429,545 Not available5Measuring and Regulating 1,845,348 Not available7Mains - Other - Replacements 1,393,590 Not available8Service Lines - New Customers 1,037,476 Not available9Main Extensions - New Customers - CIAC (4,801,175)Not available10Main Extensions - New Customers 1,153,637 Not availableIIProjects Under $1,000,00 4,162,085 Not available12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3 i
32
33
34
35
36 ** Data provided on this form includes accounts 106 & 107.
37
38
39
40
41
42
43 TOTAL 23,938,550
FERC FORM NO.2 (ED. 12-87)Page 216
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 218)
Name of Respondent This Report Is:Date of Report Yea of Report
(I) ix An Orginal (Mo, Da, Yr)OUESTARGAS COMPAN (2) 0 A Reubmission Dec. 31, 2008GENERAL DESCRITION OF CONSTRUCTON OVERH PROCEDUR
L. For each constrction overead explain: (a) the natu and 2. Show below the computaon of allowance for funds
extt of work etc., the overhead charges are inteded to co-used durg constrction rates, in accordace with the
ver, (b) the general proceure for detennining the amount cai-provisions of Ga Plant Intrctions 3 (17) of the
taized, (c) the method of distrbution to constrction jobs,U. S.ofA.
(d) whether differnt rates are applied to different tyes of 3. Where a net-of-ta rate for borrowed fuds is usd,
constrction, (e) basis of differentiaton in rates for differ-show the appropnate ta effect adjustment to the com-
ent tyes of constrction, and (t) whether the overhead is putaons below in a maner that clealy indicates the
ditlvor indirectly assiimed.amount of reuction in the grss ra for ta effects.
A. Constrction overhead charged to constrction represents the indirec labr and adstrtive cots
applicale to constrction.
B. A work order is used to accumulate overhea cost, the ch ar ilen clea to ope work
orde.
C. Overhead is charged to conscton based on a peceta of monthy cost chared to cotrction projects. Ths rate win
var penodically depending upon the amount of overead accumulat and th conscton activity amount.
D. The calculated rate is applied to all tyes of constrcton.
E. None
F. Overhea is directly assigned to each work orer.
COMPUTATION OF ALLOWANCE FOR FUS USED DURG CONSTRUCTON RATE
For line 1(5), colwi (d) below, ente ile ra grte in the las ra pro. Ifsuch is not avalable,
use the averal!e rate ear dur th preÙU tlvea.
1. Components of Fonnula (Denved from actu bok balance and act co rate):
Title Amout Capitaizon Cost Rate
Line Rao (pert)Percntage
No.(a)(b)(c)(d)
(1)Average Short-Tenn Debt S 67,933,333
2 Short-Tenn Intest I s 3.63
3 Long-Tenn Debt D 354,166,667 4S.40%d 6.23
4 Preferred Stok P 0 0.00%I D 0.00
5 Coinon EQuity C 377,557,S08 51.60%c 11.20
6 Tota Capitaiztion 731,724,475 100%I
(7)Average Constrction Work
in Progrs Balance W 30,874,591
S D S2. Grss Rate for Borrwed Funds s(-)+d()(1- -)3.63%
W D+P+C W
S P C
3. Rate for Other Funds (1- -) (p )+c())
W D+P+D+P+C
4. Weighte Avere Rate Actuly Used for the Yea:
a. Rate for Borrowed Funds -3.63%
b. Rate for Oter Funds -0.00%
FERC FORM NO.2 (12-96
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Page 218 I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is: Date of
Report Year of Report
(I) 00 An Original (Mo, Da, Yr)UESTARGASCOMPANY 2 A
Resubmission Dec. 31,2008 ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT Account 108
I. Explain in a footnote any important adjustments service. Ifthe respondent has a significant amount
during year. of plant retired at year end which has not been2. Explain in a footnote any difference between the recorded and/or classified to the various reserve
amount for book cost of plant retired. line I I. column functional classifications. make preliminar 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 propert. costs included in retirement work in progress at year
3. The provisions of Account 108 in the Unifonn System end in the appropriate functional classifications.
of Accounts require that retirements of depreciable 4. Show separtely interest credits under a sinkî.
lant be recorded when such lant is removed from fud or similar method of de reciation accuntin .
Section A. Balance and Chan es Durin the YearItem TotalLine (c+d+e)
No.
i
2
3
4
5
6
7
8
9
2,849,139
TOTAL Depree. Provo for Year
Enter Total of lines 3 thru 8
10 Net Char es for Plant Retired:
I i Book Cost of Plant Retired
12 Cost of Removal
13 Salva e Credit
i 4 TOTAL Net Chrgs. for Plant Ret.
Enter Total of lines i i th 13
i 5 Other Debit or Cr. Items (Describe ) Not I
16 Note 2
17
2,849,139
14,735,270
3,367,750
334,61 i
17768409
o
3,3 i 1,585
67,669514
451919,973
130645,543
650235,030
Note I Acquired
Note 2 Loss or Gain
Co. in & out
Reclass. & Trans.
Adjustments
(7,085)
452,451
2,866,219
o
FERC FORM NO.2 (12-96)Page 219
14735,270
3,367,750
334,611
17768409
o
3,311,585
67,669514
451,919,973
130,645,543
650,235,030
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, 2008
GAS STORED (ACCOUN 117,164.1, 164.2 and 164.3)
I. If during the year adjustment was made to the stored gas of withdrawals upon "base stock," or restoration of previous
inventory (such as to correct cumulative inaccuracies of gas encroachment, including brief paricular of any such account-
measurements), furnish in a footnote an explanation of the ing during the year.
reasn for the adjustment, the Mcf and dollar amount of ad-4. If the company has provided accumulated provision for
justment, and account charged or credited.stored gas which may not eventually be fully recovered from
2. Give in a footnote a concise statement of the facts and any storage project, fuish a statement showing: (a) dat 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 circumstces reuiring 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 acumulated provision accumulation,.and (e) a sum-
3. If the company uses a "base stock" in connection with mar showing balance of acumulated provision and entries
its inventory accounting, give a concise staement of the basis during yea.
of establishing such "base stock" and the inventory basis and 5. Report presure base of gas volumes as 14.73 psia at
the accounting performed with respet to any encroachment 60F.
Line Noncurent Curent LNG LNG
No.Description (Account 117 (Account 164.1)(Account 164.2)(Account 164.3)Tota
,
(a)(b)(c)(d)(e)(f)
1 Balance at Beginning
I.
of Year 42,869,128 , 42,869,128
2 Gas Delivered to
Storage (contra Account)90,108,917 90,108,917
3 Gas Withdrawn from
Storage (contra Account)71,143,542 71,143,542
4 Other Debits or
Credits (Net)0 .0
5 Balance at End of Year 61,834,503 61,834,503
6 nth 11,745,499 11,745,499
7 Amount Per Dth 5.265 5.265
8 Stae basis of segregation of inventory between curnt and noncurent portons:
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
FERC FORM NO.2 (12-96)Page 220
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 222)
Year of Report
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)
This Report Is:
(1) rn An Original
iii M A Resubmission
INSTMENTS (Accunt 123, 124, AND 136)
1. Report below investments in Accounts 123, Investments Other Investments) stae number of shares, class, ar
in Associated Companies, 124, Other Investments, and 136, series of stock. Minor investments may be groupedTemporar Cash Investments. by classes. Investments included in Account 136,
2. Provide a subheading for each account and list there- Temporar 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 eah person or company the amounts of loans 0
date of matuty. For bonds, also give principal amount, investment advances that are properly includable
date of issue, matuity, and interest rate. For capital in Accunt 123. Include advances subject to currer
stock (including capita stock of respondent reaCQuired repayment in Accounts 145 and 146.
under a definite plan for resale pursuat to authorization With respet to each advance, show whether the
bv the Board of Directors and included in Accunt 124 advance is a note or onen account.
Book Cost at
Beginning of Yea
(If book cost is
different from cost
to respondent.give
cost to respondent
in a footnote and
explain difference.)
(c)
o
Name of Respondent Date of Report
(Mo, Da. Yr)OUESTAR GAS COMæAN
*
Line
No.
Description of Investment
(a)
Other Investments - Accunt 124
(h)
Temporar Cash Inv. - Accunt 136 o
Page 222
Dec. 31 2008
Purchases
or Additions
Durig Year
(d)
o
o
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I'
l
I
I
I
Name of Respondent Thìs Report Is: Date of Report
(1) ~rXr An Origìnal (Mo, Da, Yr)OUESTAR GAS COMPANY (2) rì A Resubmìssìon Dec. 31 2008
INVESTMENTS (Account 123,124 AND 136) (Contìnued)
Year of Report
Lìst each note gìvìng date of issuance, maturity date,
and specìfyìng whether note ìs a renewaL. Desìgnate
any advances due from offcers, dìrectors, stock-
holders, or employees.
3. Desìgnate with an asterisk ìn column (b) any
securitìes, notes, or accounts that were pledged
and ìn a footnote state the name of pledges and
purpose of the pledge.
4. If Commissìon approval was required for any
advance made or securìty acquired, designate such
fact in a footnote and cìte name of Commission,
date of authorization and case or docket number.
Book Cost at
End of Year
(If book cost is
differentfr. cost to
respondent. give cost
to respondent in a
footnote and explain
difference. )
(go)
Sales or Other
Dìspositions
During Year
Principal
Amount or
No. of Shares at
End of Year
(e)(f
o
o
5. Report in column (h) interest and dividend
revenues from investments including such revenues
from securties disposed of during the year.
6. In column (i) report for eah 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
caried in the books of account if different
from cost) and the sellng price thereof, not
including any dividend or interest adjustment
ìncludible in column (h).
Revenues
for
Year
Gain of Loss
from Investment
Disposed of Line
No.
I
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 223
(h)(i
o
o
o
Name of Respondent Year of Report
OUESTAR GAS COMPANY
This Report Is: Date of Report
(1) IX An Onginal (Mo, Da, Yr)(2) C A Resubmission Dec. 31, 2008
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
I. Report below investments in Accounts 123. i, In-
vestments in Subsidiar Companies.
2. Provide a subheading for each company and list
thereunder the information called for below. Sub-tota by
company and give a tota in columns (e), (f), (g) and
(h).
(a) Investment in Securities - List and descrbe eah
security owned. For bonds give alo principal amount, da
of issue, maturity, and interet ra.
(b) Investment Advances - Report separely the
amounts of loan or investment advance which ar sub-
ject to repayment, but which ar not subject to cunt settle-
ment With repe to ea advance show whether the advance
is a note or ope acunt List eah note giving date of issuance,
maty da, and speifying wheter note is a renewaL.
3. Reprt sepaly the equity in unditrbuted
subsidiar eangs since acuisition. The tota in column
(e) should equa the amount entere f~r Accunt 418.1.
Line Description of Investment
No.Date Date of
Acquired Matuty
(b) (c)(a)
Amount of
Investment at
Beginning of Year
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 fOTAL Cost of Accunt 123.1 $
FERC FORM NO.2 (12-96)
TOTAL
Page 224
NONE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Yea of ReportThis Report Is:
(i) KlAn OriginalQUEST AR GAS COMPANY (2) nA Resubmission
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
4. For any seurities, notes, or accounts that were 7. In Colum (h) report for each investment.disposed of
pledged, designate such securities, notes, or accunts in dunng the year, the gain or loss reprsente by the dif-
a footnote, and state the name of pledgee and purpose of ference between cost of the investment (or the other amountthe pledge. at which caied in the books of accunt if different from cost)
5. If Commission approval was required for any advance and the sellng price thereof, not including interest adjust-
made or security acquired, designte such fact in a footnote ment includible in colum (t).
and give name of Commission, date of authorizaion, and 8. Report on Line 42, coluin (a) the total cost of Accountcase or docket number. 123. i.
6. Report coluin (t) interest and dividend revenues from
investments, including such revenues from secunties dis-
posed of during the year.
Equity in
Subsidiar
Earings for Year
(e)
Date of Report
(Mo, Da, Yr)
Dec. 31, 2008
Revenues
for Year
(f
Amount of
Investment at
End of Year
(g)
Gain or Loss
from Investment
Disposed of
(h)
NONE
Line
No.
I
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)(Next page is 230)Page 225
Name of Respondent This Report Is:Date of Report Year of Report
(IIJX An Original (Mo, Da, Yr)OUESTAR GAS COMPANY (2Ð A Resubmission Dec. 3 i, 2008
PREPAYMNTS (Account 165)
I. Report below the pariculars (details) on each pre.2. Report all payments for undelivered gas on line 5 and
payment.complete pages 226 to 227 showing paricular (details) for
iras oreoavrents.
Line Natue of Prepayment Balance at End of
No.Year (In Dollar)
(a)(b)
i Preoaid Insurance 1,369.353
2 Preoaid Rents
3 Prepaid Taxes (262-263)0
4 Prepaid Interest 0
5 Gas Prepavments (226-227)
6 Miscellaneous Prepavments:Softare Licenses and Maintenance 1.346.077
7 TOTAL 2.715.429
EXTRAORDINARY PROPERTY LOSSES (Account 182.1
Description of Extraordinar WRTIEN OFF DURIG
Loss (Include in the desc.YEAR
the date of loss, date of Tota Losses Balance at
Line Commission authorization to Amount Recgnize Accunt Amount End of
No.use Acct. i 82. i and period of of Loss Durng Year Charged Year
amort. (mo, yr, to mo, yr).J
(f(a)(b)(c)(d)(e)
i
2
3
4
5
6
7
8
9 TOTAL
UNCOVERED PLANT AN REGULATORY STUY COSTS 082.2)
Description of Unrecovered WRTIN OFF DURG
Plant and Regulatory Study YEAR
Costs (Include in the descr.Total Cost Balance at
Line of costs, the date of Com-Amount Recognized End of
No.mission authoriztion to use of Charges Durng Yea Accunt Amount Yea
Account i 82.2, and period of Charged
amort. (mo, yr, to mo, yr).J
(f(a)(b)(c)(d)(e)
ioii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 TOTAL
FERC FORM NO.2 (12-96)Page 230
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I.
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 232)
Name of Respondent This Report Is: I
(l)~ An Original
(2) nA Resubmission
OTHER REGULATORY ASSETS (Account 182.3)
1. Report below the details called for concerning 3. Minor items (5% of the Balance at End of Year for
other regulatory assets which are created Accunt 182.3 or amounts less than $250,000,
though the ratemaking actions of regulatory agencies whichever is less) may be grouped by classes.
(and not includable in other amounts). 4. Reprt separtely any "Deferred Regulatory
2. For regulatory assets being amortize show peod of Commission Expenses" that are also reportd
amortization in column (a) on pages 350-351. Regulatory Commission Exoenses.
CREDITS
Accunt
Charged
Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 31, 2008
Line Description and Purpose of
No. Other Regulatory Assets
Balance at
Beginning
of Year
(b)
2,450,939
Debits Balance at
End of YearAmount
(d)
234
(e)
2,225,959
(D
2,814,009
(c)
2,589,028
(a)
Deferred production taxi
2
3
4
5
6
7
8
9
10 Demand Side Management Programs
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
SFAS 143 3,907,666 37,612 253 350,590 3,594,687
Other Regulatory asset - Pipeline
integrity
7,329,537 4,935,902 Various 5,222,832 7,042,608
31,408,107 Varous 19,237,440 17,750,8945,580,227
TOTAL 27,036,821 31,202,19819,268,369 38,970,649
FERC FORM NO.2 (12-%)Page 232
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
J
I
I
I
I
I
I
I
I
I,
I
l
I
Name of Respondent This Report Is:Date of Report Year of Report
(i) (j An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 3 I, 2008
MISCELLANEOUS DEFERRD DEBITS (Account 186)
i. Report below the details called for con-period of amortization in column (a).
ceming miscellaneous deferred debits.3. Minor items (less than $250,000) may be
2. For any deferred debit being amortized. show grouped by classes.
CREDITS
Description of Miscellaneous Balance at Debits Balance at
Line Deferred Debits ßeginning of Yea Account Amount End of Yea No.Charged
(a)(b)(c)(d)(e)(1)
i Misc. Deferred Debits
2
3 Suspense 390,437 77,570,504 Various 77,980,252 (19,312)4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 Misc. Work in Progrss
42 DEFERRD REGULATORY
COMM. EXPENSES (SEE
PAGES 350-351)
43 TOTAL 390,437 77,570,504 77 980 252 (9312)
FERC FORM NO.2 (12-96)Page 233
Name of Respondent This Report Is:Date of Report Year of Report
(I) ~,An Onginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 3 I, 2008
ACCUMULATED DEFERRD INCOME TAXES (Account 190)
I. Report the information called for below conceming the 2. At Other (Specify), include deferrals relating
respondent's accounting for deferred income taes.to other income and deductions.
3. At lines 4 and 6, add rows as necessar to report all data.
Number the additional rows in sequence 4.01, 4.02, etc. and
6.01,6.02, etc.
Balance at CHANGES DURIG YEAR
Beginning Amounts Amounts
Line Account Subdivisions . of Year Debited To Credited To
No.Account 410.1 Account 41 1.1
(a)(b)(c)(d)
I Account 190
2 Electric
3 Gas 3,687,695
4 Other (Define)
5 Total (Total ot hnes 2 thru 4)3,687,695
6 Other (Specify)
6.01
6.02
7 TOTAL Account 190 (Tota oflines 5 th 6.1)3,687,695
8 Classification otTOTAL
9 Federal Income Tax 3,528,704
10 State Income Tax 158,991
I i Local Income Tax
FERC FORM NO.2 (12-96)Page 234
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
,i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~. An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmission Dec. 31, 2008
ACCUMULATED DEFERRD INCOME TAXES (Account 190) (Continued)
4. If more space is needed, use separate pages as 5. In the space provided below, identity by amount
required.and classification, significant items for which
deferred taxes are being provided. Indicate
insignificant amounts listed under "Other."
.
CHANGES DURIG YEAR ADmSTMENTS Balance at
Amounts Amounts DEBITS CREDITS End of Year Line
Debited To Credited To Account Account No.Account 410.2 Account 41 1.2 No.Amount No.Amount
(e)(f)(g)(h)(i)(j)(k)
1
2
282 680,123 254/230 231,664 4,136,154 3
4
680,123 231,664 4,136,154 5
6
6.01
ó.02
680,123 231,664 4,136,154 7
8
626,429 231,664 3,923,469 9
53,694 212,685 10
II
FERC FORM NO.2 (12-96)Page 235 (Next page is 250)
Name of Respondent This Report Is: Date of Report Year of Report
(1)~. An Original (Mo, Da, Yr)OUESTARGAS COMPANY (2) ñ A Resubmission Dec. 31, 2008
CAPITAL STOCK (Accounts 201 and 204)
1. Report below the pariculars (details) called for con- year and company title) may be reported in column (a)
cerning common and preferred stock at end of yea, provided the fiscal yea for both the 10-K report
distinguishing separate series of any general clas. Show and this report ar compatible.
separate totals for common and preferred stock. If informa 2. Entries in colum (b) should represent the number
tion to meet the stock exchange reportng requirement out- of shares authoriz by the arcles of incorporation
lined in column (a) is available from the SEC 10-K Report as amended to end of year.
Form fiing, a specific reference to the report form (i.e.
Class and Series of Stock and
Line Name of Stock Exchange
No.
Number
of Shares
Authorized
by Charer
(b)
50,000,000
(a)
1 Common - Account 201
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
FERC FORM NO.2 (12-96)Page 250
Par
or Stated
Value
Per Share
(e)
2.50
Call
Price at
End of Year
(d)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I'
I
I
I
I
I
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I:
I
I
Name of Respondent Year of ReportThis Report Is:
(l) I2 An OriginalQUESTAR GAS COMPANY (2) 0 A Resubmission
CAPITAL STOCK (Accounts 201 and 204) (Continued)
3. Give pariculars (details) concerning shares of any 5. State in a footnote if any capital stock which has been
class and series of stock authorize to be issued by a nominally issued is nominally outstading at end of year.
regulatory commission which have not yet been issue 6. Give pariculars (details) in column (a) of any4. 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 name
are cumulative or noncumulative. of pledgee and purpose of pledge.
Date of Report
(Mo, Da, Yr)
Dec. 3 i, 2008
HELD BY RESPONDENTOUTSTANDING PER
BALANCE SHEET
(Total amount outstading w/o reduc-
tion for amounts held by respondent.)
Shares Amount(e) (0
9,189,626 22,974,065
AS REACQUffD STOCK
(Account 217)Shares Cost(g) (h)
None
IN SINKIG AND
OTHER FUNDS
Shares Amount(i (j
None
.
FERC FORM NO.2 (12-96)
,
Page 251
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Name of Respondent This Report Is:
(1) - iX- An OriginalOUEST AR GAS COMPANY (2) ii A ResubmIssion
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 amoUJ under Accunt 203, Common Stoc Liabilty for
applying to each class and series of capital stock. Conversion, or Accunt 206, Preferr Stock
2. For Account 202, Common Stock Subscribed, an Liabilty for Conversion, at the end of year.
Account 205, Preferred Stock Subscribed, show the 4. For Premium on Accunt 207, Capital Stock,
subscription price and the balance due on each clas: 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 Iiabiltv existed
Line Name of Account and Description of ItemNo. (a)
i Premium on Capital Stock - Account 207000
2 Common Stock
3 Excess of consideration received over par value
4 1955 - 198,990 shares sold at $15.50 above par value ($10.00)
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51 TOTAL
Date of Report
(Mo,Da, Yr)
Number of Shaes
(b)
198,990
1964 - 218,888 shares sold at $26.00 abve par value ($10.00)218,888
Year of Report
Dec.31 2008
Amount
(c) .
3,084,345
5,691,088
882,788
27,950,000
21,700,000
35,325,000
44,137,500
490,392
3,039,484
(779,808)
511,103
3,317,170
(1,659)
21,435,820
(288)
(166,782,935)
21,875,000
20,000,000
40,00,000
40,000,000
(6,620,025)
630,508
73,604
695,060
1,180,729
30,00,000
1968 - 42,544 shares sold at $20.75 above par value ($10.00)42,544
147,83'4,876
1975 - 1,040,000 shares sold at $26.875 above par value ($5.00)1,040,000
1978 - 700,000 shares sold at $31.00 above par value ($5.00)700,000
1980 - 900,000 shares sold at $39.25 above par value ($5.00)900,000
1983 - 1,100,000 shares sold at $40.125 above par value ($5.00)
22,257 shars sold to offcers under incentive stock option plan
113,076 shars sold to Dividend Reinvestent Plan
No shares, adj. to reflect subsidiar corrtion
1,100,000
22,257
113,016
1984 - 32,893 shars sold to offcers under incentive stoc option plan
141,871 shares sold to Dividend Reinvestment Plan
Fractional shar withdrawl aqjustment
32,893
141,871
1985 - 1,425,672 shares sold at $15.Q56 above par value ($2.50)
Fractional share withdrawl aqiustment
1,425,672
1988. Exchange ofMFS Owned Questa Pipeline Stock for
Questarowned MFS stock and subsequent retirement.(5,936,191)
1989 - 1,250,00 shars sold to Questa Corp. - Equity investment 1,250,00
1994 - Mtn. Fuel received $20,000,00 in new common equity
from Questa - Equity Infuion 7/94
1999 - Quest Gas Recived $40,00,000 in new common equity frm QRS 6/9
2001 - Questa Gas Received $40,000,000 in new common equity
from Quest Regulated Services 12/01
2005 - Adj equity for QRS closeout
2006 - Uneared compensation amortizion - Restricted Stock
Uneared compensation amortiztion. Stock Options
2007 - Uneamed compensation amortiztion - Restrcte Stok
2008 - Uneared compenstion amortizion - Rect Stock
Questa Gas Received $30,000,000 in new common equity frm Questa Corp. 3/08
1,250,000
FERC FORM NO.2 (12-96 Page 252
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I'
I
I
l
i
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:
( 1) rn An OriginalOUESTAR GAS COMPANY (2)nA Resubmission
OTHER PAID-IN CAPITAL (Accounts 208-21 J)
I. Report below the balance at the end of the year the capital changes that gave
and the information specified below for the rise to amounts reported under this caption in-
respective other paid-in capital accounts. cluding identification with the class and
Provide a subheading for each account and show series of stock to which related.
a total for the account, as well as a total of all (c) Gain or Resale or Cancellation of Reacquir-
accounts for reconcilation with the balance sheet, ed Capital Stock (Account 210)-Report balance
page 112. Explain changes made in any at beginning of year, credits, debits, and
account during the year and give the account- balance at end of year with a designation of theing entries effecting such change. nature of each credit and debit identified by
the class and series of stock to which related.
(d) Miscellaneous Paid-In Capital (Account 21 1)-
Classify amounts included in this account ac-
cording to captions that, together with brief
explanations, disclose the general nature of the
transactions that gave rise to the reported
amounts.
Date of Report
(Mo, Da, Yr)
Yea of Report
Dec. 31 2008
(a) Donations Received from Stockholders (Account
208)-State amount and briefly explain
the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital
Stock (Account 209)-State amount and briefly explainLine ItemNo. (a)
1 GAIN ON CANCELLATION OF REACOUIRD CAPITAL STOCK - ACCOUNT 210
2 NONE
3
4
5
6
7
8
9
10
11
12
13
14
15
16 MISCELLANEOUS PAID-IN CAPITAL - ACCOUNT 211
17 NONE
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL
FERC FORM NO.2 (12-96)
Amount
(b)
Page 253
FERC FORM NO.2 (12-96)Page 254
I
I
I
I
l
i
I
I
J
I
i
l
I
I
I
I-
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) n A Resubmission Dec. 31, 2008
DISCOUNT ON CAPITAL STOCK (Accunt 213)-
1. Report the balance at end of year of discount on cap ment giving paricular (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 durng the year in the balance amount charged.
with resoect to any class or series of stock, attach a state-
Balance at
Line Class and Series of Stock End of Yea
No.(a)(b)
1
2
3
4
5
6
7
8
9
lO
11
12
13
14
15
16
17
18
19
20
21 TOTAL NONE
CAPITAL STOCK EXPENSE (Account 214)
1. Report the balance at end of year of capita stock e:ment giving pariculars (detals) of the change. State the
penses for each class and series of capita stock.reaon for any charge-off of capita stock expense and
2. If any change occured during the year in the balane specifY the account charged.
with reSDect to any class or series of stock, attch a state-
Balance at
Line Class and Series of Stok End of Year
No.(a)(b)
1
2
3
4
5
6
7
8
9
lO
11
12
13
14
15
16
17 TOTAL NONE
I
I
I
I
i~
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Year of ReportThis Report Is:
(i) (X An Original
QUESTAR GAS COMPANY (2)DA Resubmission
SECURTIES ISSUED OR ASSUMED AND
SECURTIES REFUNED OR RETIRED DURG THE YEAR
Date of Report
(Mo, Da, Yr)
Dec. 31, 2008
I. Furish a supplemental statement giving a brief
description of securty financing and refinancing trans-
actions during the year and the accounting for the secur-
ities, discounts, premiwns, expenses, and related gains
or losses. Identify as to Commission authorization nwn-
bers and dates.
2. Furish pariculars (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 refuded and the accounting for pre-
miums, discounts, expenses and gains or losses
relating to the securties. Set fort the facts of
the accounting clealy with regard to redemption
premium, unamortized discounts, expenses, and
gains or losses relating to securities retired or
refuded, including the accounting for such
amounts caried in the respondent's accounts at
the date òf the refuding or refmancing
transactions with respect to securities
previously refuded or retired.
3. Include in the identification of each class and
series of security, as appropriate, the interest or
dividend rate, nominal date of issuance, matuity date,
aggregate principal amount, par value or stated value, and
nwnber of shares. Give also the issuance of redemption
price and name of the principal underwiting finn through
which the security transactions were consumated.
4. Where the accounting for amounts relating to securi-
ties refuded or retired is other than that specified in
General Instrction 17 of the Unifonn System of Accounts,
give references to the Commission authorization for the
different accounting and state the accunting method.
5. For securities asswned, give the name ofthe company
for which the liabilty on the securities was asswned as
well as paricular (detals) of the transactions whereby
the respondent undertook to pay obligations of another
company. If any unamortize discount, premiwns, expenses,
and gains or losses were taken over onto the respondent's
books, fuish detals of these amounts relating to refud-
ed securities clealy eararked.
NOTES
In Marh 2008, Questa Gas sold $50.0 milion of 10-year notes with a 6.3% interest rate and $100 millon of30-year
notes with a 7.2% interest rate. Procds from the Questa Gas borrowings were used to repay matg long-tenn
debt and short-tell intercompany debt. In 2008 Questar Gas repaid $93.0 milion oflong-tenn debt with interest rates
ranging from 6.85% to 7.58%.
At Decembe 3 1,2008, Questar Gas had $370.0 milion oflong-tenn debt consisting of $220.0 milion ofmediwn-ter
notes with interest rates ranging from 5.02% to 6.91% due 20ll to 2018; $50.0 milion of 6.30% notes due 2018; and
$100.0 milion of 7.20% notes due 2038. Long-tenn debt matuties in the next five year are $2.0 milion in 2011,
$91.5 milion in 2012 and $42.0 milion in 2013. All notes are unsecured obligations and ran equally with all
other unecured liabilties. Covenants for these debt obligaions do not retrct dividend payments.
COMMON STOCK
No activity during the year of 2008 was recorded regarding the common stok.
FERC FORM NO.2 (12-96)Page 255
I
Name of Respondent Thís Report Is:
(I)(Ð An Orgina
QUESTAR GAS COMPAN (2)n A Resubmission
LONG-TERM DEBT (Accounts22l, 222, 223, an 224)
I. Report by balance Sheet Account the pacuiar i. I'or bonds asumed by the repomient, inCIlJe in
(details) concerning lon-term debt included in Accounts colum (a) the nae of the issuing copany as well as
221, Bonds, 222, Reauired Bonds, 223, Advances a descnption of the bond.
frm Associated Compies, and 224, Otr Long-Term 3. For advances frm Assoiatd Companies, report
Debt. If informtion to meet the stock exchage reo sepately advance on notes and advances on open
porting requirement outlined in colum (a) is available accounts. Designte demand notes as such. Include
from the SEC IO-K Report Form filing, a specitic ref~ in colum (a) naes of associated compaes frm
erence to the report form (Le. yea an compy title) whch advan wer reived.
may be reported in colum (a) provided the fi yea 4. For reiver' ceficate shw in colum (a)
for both the 10-K report and this report ar comptible. the nae of th cour an da of cour order under
which such ceficate were issued
Date of Report
(Mo, Da, Yr)
Yea of Report
De. 3 i, 200S I
I
I
I
Line Class and Senes of Obligation and
No. Name of Stock Exchange
Outstading
Nom (Tota amount
Date Date outstadig
of of withut reucton
Issue Matuty for amunts held
by respondent)
(b)(c)(d)
1,2-93 1,2-OS 0
8,9-97 S,9-12 31,500,000
9-97 9-11 2,000,000
9-97 9-13 2,000,000
10-97 10-17 14,500,000
10-01 10-12 60,000,000
01-03 01-13 40,000,000
03-03 03-IS 70,000,000
12-05 12-10 0
03-08 O4-IS 50,000,000
03-OS 04-3S 100,00,000
I
(a)
I Bonds - Account 22 i
2
3 7.46% Notes
4
5. 6.88% Notes
6
7 6.89% Note
S
9 6.SS% Notes
10
i I 6.88% Notes
12
13 5.79% Note
14
15 5.79% Notes
16
17 5.31% Notes
18
19 5.19% Notes
20
21 6.30% Note
22
23 7.20% Note
24
25
26
27
2S
29
30
31
32
33
34
35
36
37
3S TOTAL
FERC FORM NO.2 (ED. 12-9)
I
I
I
I
I
I
I
J
I
I
I
I
370,000,000
Page 256 I
I
I
1\
I
I
I
I
I
I
I
l
I.'-
I
I
I
I
I
I
I
Name of Respondent TIiis Report Is:
(1)0 An OriginalQUESTAR GAS COMPANY (2)OA Resubmission
LONG TERM DEBT (Accouts 221; 222, 223, and 224, (Continue)
" 5. In a suppiemental statement, give explanatory nave be nominaiiy issuea and ar nominally outstading
paricular (details) tor Accounts 223 and 224 of net at end of year, describe such serities in a tootnote.changes durng the yea. With respect to long-te 8. If interet expense wa incured durig the year on any
advances, show tor each compay: (a) principal ad- obligations retired or reuir betore end of year, include
vanced durg year, (b) interest added to principal such interst expens in colum (t). Explain in a tootnote
amount, and (c) principal repaid durng year. Give any ditlèrence between the total of column (t) and the
Commission authorization numbers and date. total of Accunt 427,lnterest on Long.Tenn Debt and
6. If the respondent has pledged any of its long.tenn Account 430, Interes on Debt to Associated Companies.
debt securities, give parculars (detals) in a footnote, 9. Give parcular (detals) concerning any long-tenn
including name of the pledgee and purse of the pledge. debt authorize by a reguatory commission but not yet
7. If the repondent has any long.tenn seurities wlch issued.
INREST FOR YE HELD BY RESPONDENf
Date of Report
(Mo,Da, Yr)
Yea of Report
Dec. 3 i, 200S
Redemp-
tion Price
Reaquire
Rate Amount Bonds Sinking and
(in%)(Acct 222)Other Fus
(e)(t)(g)(h)
7.46 250,279
6.9 2,173,452
6.89 137,796
6.89 137,796
6.85 993,252
6.3 3,780,000
5 2,000,004
5.31 3,717,000
5.19 524,027
6.3 2,397,500
7.2 5,4S0,OOO
Per $100
at End of Line
Year No.
(i)
i
2
°3
4
100.3 5
6
100.3 7
8
100.3 9
10
100.3 II
12
103.2 13
14
103.2 15
16
87.9 17
18
0 19
20
94.4 21
22
94.7 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
"'Acct 430 inludes
an additiona 2,031,690
intest on Short- Tenn
Debt to Associat
Companes
21,591,106
FERC FORM NO.2 (ED. 12-89)Page 257
I
Name otRespondent This Report Is: Date of Report Yea of Report
(1)~AnOriginal (Mo,Da, Yr)QUESTAR GAS COMPAN (2) FiA Resubmission Dec. 31, 2008
UNAMORTIZED DEBT EXPENSE, PREMIUM AN) DISCOUN ON LONG-TERM DEBT (Accunts 181,225,226)
i. Keport umier separate SUl)heaings tor Unamortze -'. lD coiumn (b) ShOw the principa amount ot OOndS or
Debt Expense, Unamortize Premium on Long-Term Debt other long-ter debt originally isued.
and Unamortize Discount on Loog- Term Debt, paicular 4. In colum (c) show the expns, preium or discunt
( details) of expense, premium or discount applicable to each with repet to the amunt of bonds or other long-termclass and series otlong-ter debt debt originally issued.
2. Show premium amounts by enclosing the figure in
parentheses.
I
I
Principal Total Expense,AMORTIZATION
Amount of Premium or PERIOD
Debt Issued Discount Date Date To
From
(b)(c)(d)(e)
51,000,000 683,668 7,8-92 7,8-22
16,000,000 120,00 12-92 12-22
53,000,00 416,337 1,2-93 1,2-08
38,000,00 392,274 1,2-93 1,2-23
17,000,00 127,500 6-94 6-24
31,500,000 485,429 8,9-97 8,9-12
2,000,000 12,500 9-97 9-11
2,000,000 14,00 9-97 9-13
14,500,000 108,750 10-97 10-17
60,000,000 623,861 10-02 10-12
40,000,000 456,575 01-03 01-13
70,000,00 739,077 03-03 01-18
50,00,00 62,190 1211-05 12/15-10
50,000,00 536,213 03-08 04-18
100,00,00 1,129,213 03-08 04-38
I
I
i
I
I
Line
No.
Designation of
Long-Term Deb
(a)
1 Unamortized Deht. Expense - Accunt 181
2
3 8.34% Notes
4 8.3%Notes
5 7.46% Notes
6 8.1% Notes
7 8.1% Notes
8 6.9% Notes
9 6.89"10 Notes
10 6.89% Notes
i 1 6.85% Notes
12 6.3% Notes
13 5.0% Notes
14 5.31% Notes
15 5.19% Notes
16 6.30% Notes
17 7.20% Notes
i 8 TOTAL Accunt 181
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
I
I
l
I
I
I
,I
I
i
FERC FORM NO.2 (ED. 12-8)Page 258
'1
I
I
I
I
I
I
i
I
I
I
í
I
i
11
I
I
l
I
I
I
Name of Respondent ., This Report Is:Date of Report Year of Report
(I) ~An Original (Mo, Da, Yr)QUESTAR GAS COMPANY (2) Fi' A Resubmission Dec. 31, 2008UNAMORTIZED DEBT EXPENSE,REMIUM AND DISCOUN ON LONG-TERM DEBT (Ac,counts 181,225,226) (Cont.)". l'umisl1 in a tootnote paricuiar (detaíls) regarding me 6. ldentiiy separteiy undisposed amunts applICable to. trent of unamortize debt expense, premium or discount issues which were reeemed in prior yea.associate with issues redeemed during the year. Also, give 7. Explain any debits and credits other than amortizationin a footnote the date otthe Commission's authoriztion of debited to Accunt 428, Amortization of Debt Discunt
treatment other than as specified by the Uniform System of and Expense, or credite to Accunt 429, Amortization ofAccounts.Premium on Debt - Credit.
Balance at Debits During Creits During Balance at Beginning of Year Year Yea End of Yea Line
No.
(t)(g)(h)(i)
I
2332,353 22,78S 309,565 360,333 4,000 56,333 42,310 2,310 0 5197,224 13,076 184,148 669,798 4,248 65,550 7148,557 32,364 116,193 83,393 888 2,505 95,016 876 4,140 1053,133 5,436 47,697 II270,614 56,715 213,900 12233,451 45,925 187,526 13505,849 49,573 456,277 1438,923 14,544 24,378 150536,213 40,216 495,997 1601,129,213 28,230 1,100,983 171,920,954 1,665,427 321,189 3,265,192 18
19
20
21
22
23
24
25
26
27
28
i9
30
31
32,
33
34
35
,36,
37
38
39
40
41
42
43
44
FERe FORM NO.2 (ED. 12-)
Page 259
Name otRespondent I
Line
No.
This Report Is:
(1) ~, An OriginalQUESTAR GAS COMPANY (2) n A Resubmission
UNAMORTlZED LOSS AN GAIN UN D DEBT (Accunts II 9,257)
i. Report under separate subheadings for Unamortze with lineml Inction 17 otthe Unitonn Systems
Loss and Unamortize Gain on Reacquired Debt, parculars of Accunts.
(details) of gain and loss, including matuty date, on rea 4. Show loss amounts by enclosing the figures in
quisition applicable to each class and series oflong-tenn parntheses.
debt. Ifgain or loss resulted from a refuding transaction, 5. Explain in a footnote any debits and credits
include also the matuity date of the new issue. other than amortization debite to Account 428.1,
2. In column (c) show the principal amount of bonds or Amortization of Loss on Reacquired Debt, or
other long-tenn debt reacquired. credited to Account 429.1, Amortization of Gain on3. In column (d) show the net gain or net loss realized Reacquired Debt-Credit.
on each debt reacquisition as computed in accordance
Date
Reac
quire
(b)
Dat of Report
(Mo, Da, Yr)
Year of Report
i 8.34% Notes
2 Due 2022
3 7.46% Notes
4 Due 2008
5 8.34% Notes
6 Due 2023
7 8.39% Notes
8 Due 2022
9 8.11% Notes
10 Due 2023
ii 8.12% Notes
12 Due 2024u
(t)
J
I
I
I
l
I
I
I
I
I
l
I
I
,i
l
I
I
I
Dec. 3 1,2008
Designation ofLong-Tenn
Debt
(a)
Prncipal
of Debt
Reacuire
(c)
Net Ga or
Net Loss
(d)
Balance at
Begiing
of Yea
(e)
Balance at
End of Year
-0-(56,544)824,600 768,056
(18,080)18,080 0
(220,248)3,322,075 3,101,827
(88,401)1,294,097 1,205,696
(130,892)1,981,925 1,851,033
(34,544)568,338 533,794
(548,709 8,009,115 7,460,406
-0-
-0-
-0-
-0-
Total Account 189 -0-14
15
to
11
ust,
:¿V
:¿t
¿:¿
/'j
/,4
¿:i
to
! I
!ts
!,
IV
H
i:¿
;j
4
:i
b
I
ts
y
U
t
ERe FORM NO.1 (ED. 12-6)Page 260
I
I
I
I
I
l
I
I
i
Î
I
l
r
i
l
i
I
I
I
Name of Respondent This Report is:Date of Report Year of Report
(1) 1K An Onginal (Mo, Da, Yr)QUESTAR GAS COMPANY 2) Fi Resubmission Dec. 3 1,2008RECONCILIATION OF REPORTED NET INCOME WITH TAXLE INCOME
FOR FEDERAL INCOME TAXES
1. Report the reconcilation of reported net income for the 2. If the utilty is a member of a group that files
year with taable income used in computing Federal Income consolidated Federal ta retu, reconcile reported
Tax accrus and show computaion of such ta accruls.net income with taxable net income as if a separate
Include in the reconcilation, as far as practicable, the return were to be fied, indicating, however, inter-
same detail as fuished on Schedule M-I of the ta return company amounts to be eliminated in such a consoli-
for the year. Submit a reconciliation even though there is dated retu. State names of group members, ta
no taable income for the year. Indicate clearly the natue assigned to each group member, and basis of alloca-
of each reconciling amount.tion, assignent, or sharing of the consolidated
ta among the,groun members.
Line DETAILS AmountNo.(a)(b)
1 Net Income for the Year (Page 116)40,246,038
2 Reconcilng Items for the Year
3
4 Taxable Income Not Reported on Books
5 Contributions in Aid of Constrction 17,502,2366
7
8
9 Deductions Recorded on Books Not Deducted for Retu:
10 Federal Income Tax 20,053,467 24,718,898
11 Bond Amortization 548,709 Vacation Accrual 215,581 Biling Correction 857,357 1,621,64712Business Meals & Lobbying 150,735 Clearng Acct Adj 128,151 Bad Debt Exp 2,412,432 2,691,318
13 Capitalized Interest 249,341 Pension Costs 2,113,244 R&D Accrul 409,444 2,772,02914Income Recorded on Books Not Included in Retu:
15
16
17
18
19 Deductions on Retu Not Charged Aizainst Book Income
20 LelZal Accrul (250,000) Incentive Plan 0,640,589) Stock Based Comp 043,868)(2,234,457
21 Denreciation (85~52g,30922Dismantlng Costs (216,726 ,
23 Developed Softare 0,660,80424Demand Side Mgt.02,700,27825Management Compo - Deferred (53,17626Uniform Can. (176,899) EIR (274,405) Pipeline Intregitv Testing (2,888,071)(3,339,37527Federal Tax Net Income (16,180,95928Show Computation of Tax:
29 Taxable Income (16,180,959)30 Tax Rate 35.00%
31 (5,663,336)32 Deferred Tax 30,513,923
33 Tax Credits 0
34 Adj.ofPnorYear (131,689)
35 Fed. Income Tax Expense 24,718,89836
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(I) IK An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmision Dec. 31, 2008
DISTRIUTION OF TAX CHARGED
Gas Other Income Clearing &
408100 & Deductions Other Misc.
Kind of Tax 409101,409111 (409201 Fed. & 409211 St.)Accounts
FEDERAL TAXES
Income Tax (7,404,444)2,080,355
FICA Tax 2,233,750 3,698,256
Fed Highway & Telecom Taxes 4,400
Fuel Tax (225,549)
Unemployment Tax 47,291 24,463
TOTAL (5,123,403)2,080,355 3,501,570
UTAH TAXES
Franchise Tax (951,828)240,707 ,Propert Tax 6,097,009 359,321
Sales and Use Tax 389,952
Diesel Fuel Tax 0
Municipal Energy Tax.17,705
Unemployment Tax 39,790 22,211
Business License Fee 32
Telecom I Universal Servo Fund Tx
Public Utilties Reg. Fee 2,364,719
ToTAL 7,549,722 240,707 789,189
WYOMING TAXES
Propert Taxes 194,297 27,509
Public Utilities Reg. Fee 172,954
Sales and Use Tax 3,186
Utilty Rev. Fran. Tax 664,329
Business License Fee 25
Unemployment Tax 2,250 1,267
TOTAL 1,033,855 0 31,962
"
OTHER STATE TAXES
Colorado Income Tax 14,331
Colorado Income Tax W IH
Colorado Property Tax 4,952
Montana Income Tax 354
Miscellaneous Fees 0
Idaho Income Tax 1,403
Idaho Propert Tax 23,498
Idaho Public Utilities Reg. Fee 3,794
New Mexico Income Tax 157
TOTAL 48,489 0 0
TOTAL ACCRUED & PREPD.TAXS 3,508,663 2,321,062 4,322,721
PREPAI TAXS (Acct. 165)0 0 0
I
I
I
I
I
I
I
I
FERC FORM NO.2 (ED. 12-94)Page 262
I
J
I
I
I
J
I
l
i
I
I
i
I
I
I
I
l:
I
I
I
í
,I
l
il
I
j
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1)ül An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN ,(20 A Resubmission Doc 31, 2008
TAXES ACCRUED, PREPAID AND CHRGED DURING YEAR
Taxes Taxes Paid Taxes
Accrued Charged During Accrue
Kind of Tax Beginning During Year Year Ending
FEDERA TAXES
Income Tax (4,018,005)(5,324,089)2,213,774 (7,128,320)
FICA Tax 0 5,932,006 (5,932,006)0
Fed Highway & Telecom Taxes (7,501)4,400 3,101 0Fuel Tax (1,556)(225,549)(66,536)(293,641)
Unemployment Tax 1,113 71,754 (71,551)1,316
TOTAL (4,025,949)458,522 (3,853,218)(7,420,645)
UTAH TAXES
Franchise Tax (452,579)(711,121)182,000 (981,700)
Propert Tax 0 6,456,330 (6,464,895)(8,565)Sales and Use Tax 49,067 389,952 (331,943)107,076
Diesel Fuel Tax 78 198 276
Municipal Energy Tax 146,236 17,705 163,941
Unemployment Tax 3,088 62,001 (63,332)1,757
Bus. License Fee 0 32 (32)0
Telecom I Universal Servo Fund Tx 58 58
Public Utilities Reg. Fee 0 2,364,719 (2,364,719)0
TOTAL (254,052)8,579,618 (9,042,723)(717,157)
WYOMING TAXES
Propert Taxes 103,637 221,806 (214,540)110,903
Public Utiities Reg. Fee 0 172,954 (172,954)0
Sales and Use Tax 645 3,186 (2,901)930
Utility Rev. Fran. Tax (393,943)664,329 (450,524)(180,138)
Business License Fee 0 25 (25)0
Unemployment Tax 521 3,517 (3, ~72)66
TOTAL (289,140)1,065,817 (844,916)(68,239)
OTHER STATE TAXS
Colorado Income Tax (15,633)14,331 (4,000)(5,302)
Colorado Income Tax WIH 0 0
Colorado Propert Tax 0 4,952 (4,952)0
Montana Income Tax 0 354 (354)0
Colorado License Fee 0 0
Idaho Income Tax (22,378)1,403 2,681 (18,29.)Idaho Propert Tax 0 23,498 (23,498)0
Idaho Public Utilities Reg. Fee 0 3,794 (3,794)0
New Mexico Income Tax 0 157 (157)0
TUTAL (38,011)48,489 (34,074)(23,596)
TOTAL ACCRUED & PREPD.TAXES (4,607,152)10,152,446 (13,774,931)(8,229,637)PREPAID TAXS (Acct. 165)0 0 0 0
FERC FORM NO.2 (ED. 12-89)Page 263
(a)(b)
6,669,520
o
o
1,529
469,444
i
I
I
I
I
l
I
I
I
ì
I,
t
I
I
l
I
I
I
I
Name of Respondent This Report Is: Date of Report Yea of Report
(l)~ An Original (Mo, Da, Yr)QUESTAR GAS COMPAN (2)nA Resubmission Dec. 31, 2008
MISCELLANEOUS CURNT AN ACCRUED LIABILITIES (Account 242)
1. Describe and report the amount of other curent
and accrued liabilties at the end of year.
2. Minor items (less than $250,000) may be groupec
under appropriate title.
Line
No.
Item
Balance at
End of Year
1 Employee Incentive Plan
2 Director's Deferred Compensation Plan
3 Over and Short Cash
4 REACH Program
5 Management Deferred Compensation
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
4142 '
43 TOTAL ,7140,494
FERC FORM NO. i (ED. 12-86)Page 268
I
I
I
I
I
l
I
I
I
l
I
I,
I
I
I
Î
I
I
I
Name of Respondent This Report Is: I Date of Repor Year of Report
(1) IxI An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmission Dec. 31, 2008
OTHER DEFERRD CREDITS (Account 253)
i. Report below the pariculars (details) called for
concerning other deferrd credits.
2. For any deferred credit being amortized, show the
period of amortization.,
3. Minor items (less than $250,000) may be grouped
by classes.
Description of Other Balance at DEBITS
Line Deferred Credits Beginning CONTR Credits Balance at
No.of Year Account Amount End of Year
(a)(b)(c)(d)(e)(t)
1 Unclaimed Customer Credits 43,934 Various 43,934 0 0
2 Retirement Plans 10,788,894 Various 12,017,779 12,758,080 11,529,195
3 Other Deferred Credits - Retanap 1,481,800 Varous 2,687,307 2,487,679 1,282,172
4 Affliate Contract Payable 3,907,666 Various 350,590 37,612 3,594,687
5
6
7
8
9
10
ii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 TOTAL 16.222.294 15,099,611 15283.370 16406,054
FERC FORM NO.2 (12-96)Page 269 (Next page is 274)
Name of Respondent This Report Is:Date of Report Yea of Report
(1) IK An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) n A Resubmission Dec. 31, 2008
ACCUMULATED DEFERRD INCOME TAXS - OTHR PROPERTY (Account 282)
1. Report the information called for below concerning the to propert not subject to accelerated amortization.
respondent's accounting for deferred income taes relating 2. For Other (SpecifY), include deferrals relating
CHANGES DURIG YEAR
Line Account Subdivisions Balance at Amounts Amounts
No.Beginning Debited To Credited To
of Year Account 410.1 Account 41 1. 1
(a)(b)(c)(d)
1 Account 282
2 Electrc
3 Gas 122,078~887 2,401,655 28,453,067
4 Other (Define)
5 TOTAL (Enter Total oflnes 2 thm 4)122,078,887 2,401,655 28,453,067
6 Other (SpecifY)
7
8
9 TOTAL Account 282 (Enter Tota of lines 5 tl 8)122,078,887 2,401,655 28,453,067
10 Classification of TOTAL
11 Federal Income Tax 111,887,258 28,453,067
12 State Income Tax 10,191,629 2,401,655
13 Local Income Tax
NOTES
FERC FORM NO.2 (12-96)Page 274
I
J
I
I
I
,
J
I
I
I
I
I
I
I
l
./
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(l) IK An Original (Mo,Da, Yr)
QUESTAR GAS COMPAN (2) DA Resubmission Dec. 3 l, 2008
ACCUMULATED DEFERRD INCOME TAXES - OllER PROPERTY (Account 282) (Continued)
to other income and deductions.
3. Use separate pages as required.
CHANGES DURIG YEAR ADJUSTMENTS
Amounts Amounts Debits Credits Balance at Line
Debited To Credited To Account Account End of Year No.
Account 410.2 Account 41 1.2 Credited Amount Debited Amount
(e)(t)(g)(h)(i)(j)(k)
I
2
(433,757)190.0 680,123 153,179,975 3
4
(433,757)680,123 153,179,975 5
6
7
8
(433,757)0 0 680,123 153,179,975 9
10
(433,757)626,429 140,532,997 11.
53,694 12,646,978 12
13
NOTES (Continued)
2008 Acct. 190 entries transferred current deferred tax changes to current asset accounts.
FERCFORM NO.2 (12-96)Page 275
Name of Respondent This Report Is:Date of Report Year of Report
(l)~d An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31,2008
ACCUMULATED DEFERRD INCOME TAXES - OTHER (Accunt 283)
1. Report the infonnation called for below concerning the 2. For Other, include deferrls relating
respondent's accounting for deferred income taes relating . to other income and deductions.
to amounts recorded in Account 283.
CHANGES DURIG YEAR
Line Account Subdivisions Balance at Amounts Amounts
No.Beginning Debited to Credited to
of Year Account 410.1 Account 41 i.
(a)(b)(c)(d)
1 Account 283
2 Electric
3 Gas 0 0
,.4 Other (Define)
5 Total (Total of lines 2 thr 4)0 0 0
6 Other (Specify)
6.01 ,
6.02
7 TOTAL Account 283 (Total oflnes 5 thr 6.1)0 0 0
8 Classification of TOTAL
9 Federal Income Tax 0 0
10 State Income Tax 0 0iiLocal Income Tax .
FERC FORM NO.2 (12-96)Page 276
'i
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
I
'i
I
I'
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(I) ~ An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2008
ACCUMULATED DEFERRD INCOME TAXES - OTHER (Account 283)
3. Provide in a footnote explanations for pages 4. Add additional rows as necessa to report all da.
216 and 211. Include amounts relating to When rows are added the additional row numbers should
insignificant items listed under Other.follow in sequence, 4.01, 4.02, and 6.01,6.02, etc.
CHANGES DURIG YEAR ADJUSTMENTS
Amounts Amounts Debits Credits Balance at LineDebited to Credited to Account Account End of Year No.Account 410.2 Account 4 i i .2 No.Amount No.Amount
(e)(f)(g)(h)(i)ü)(k)
1
2
0 3
4
0 5
6
6.01
6.02
0 0 1
8
0 0 9
0 0 10
ll
FERC FORM NO.2 (12-96)Page 211
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) rK An Onginal (Mo, Da, Yr)IQUESTAR GAS COMPANY (2) r= Resubmission Dec. 31, 2008
OTHR REGULATORY LIAILITIS (Accunt 254)
I1. Report below the detals caled for concerning 3. Minor items (5% of the Balance at End of Year for
other regulatory liabilties which are created Accunt 254 or amounts less than $250,000, whichever
though the ratemaking actions of regulatory agencies is less) may be group by classes.
(and not includable in othr amounts).I2. For regulatory liabilties being amortized, show penod of
amortzation in colum (a).
Balance at DEBITS ILineDescnption and Purse of Beginning Account Credits Balance at
No.Other Reguatory Liabilties of Year Credted Amount End of Year
(a)(b)(c)(d)(e)(f),1 SFAS 109 Tax Deferral 1,592,104 190 231,664 0 1,360,441
2
3
~ I4
5
6 I7
8
9 I10
11
12 I13
14
15 I16
17
18
I19
20
21
22 I23
24
25 I26
27
28 I29
30
31 I32
33
34
'i35
36
40 I42TOTAL1,592,104 231,664 0 1,360,441
FERC FORM NO.2 (12-96)Page 278 Next page is 300 I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 300)
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
'I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
l
I
I,
I
I
I .
I
I
I
BLANK PAGE
Dec. 31, 2008
Yea 0 Reprt
QUESTAR GAS COMPANY
GA OPERATING RE
I. Report e ow natura gas operating revenues or
each prescribed account, and manufactured gas revenues
in total.
2. Natural gas means either natural gas unmixed or any
mixture of natural and manufactured gas.
3. Report number of customers, columns (t) and (g), on
the basis of mteres, in addition to the number of flat
rate accounts; except that where separate meter reaings
are added for biling puroses, one customer should be
counted or eac group 0 meters e. e average
number of customers meas the average of twelve figures
at the close of each month.
4. Report quantities of natura gas sold in Mcf(14.73
psia at 60 degr F). If bilings are on a therm basis,
give the Btu contents of the gas sold and the sales con-
ver to Mcf.
5. If increes of decreases from previous year (columns
(c), (e) and (g), are not derived from previously reported
PERATIG REVENUES
Amount or YearLine
No.
Title of Account
938,697,219
9,208, 12
947,905,831
886, 92;351
9,337,315
895,829,666
-: -~'-.'
.' .;.'"
2,941,910
2,3 ,890
10,173,776
6,626,233
o
2,174, 64
o
o
28,040,116
52,353,590
1,000,2 9,421
1,00,259,421
938,697,219
9
30
31
32
33
FERC FORM NO.2 (12-96)Page 300
I
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
,I
I
I
I
I
I'
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1 u9 An Original (Mo, Da, Yr)
QUESTARGAS COMPANY (20 A Resubmission Dec. 31, 2008
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, Importt Chages During Year,
be classified according to the basis of c1assifica-for importt new territory added and importt rae
lion (Small or Commercial, and Lage or Industral)increaes or decreaes,
regularly used by the respondent if such basis of
classification is not generally greater tha 200,000
Mcf per year or approximately 800 Mcf per day of
nonnal requirements, (See Account 4S I of the Unifonn
System of Accounts. Explain basis of classifcation
DTH OF NATURA GAS SOLD AVG, NO. OF NAT. GAS CUSTOMERS PER MONTH
Quantity for Year Quantity for Number for Year Number for Line
Previous Year Previous Year No.
(d)(e)(f)(g)
172,698,221 69,080,187 818,616 801,681 2
338,746,471 35,651,788 62,741 60,849 42,543,721 3,001,723 72 81 5
6
7
113,988,413 107,733,698 881,429 862,611 8
1,216,164 2,233,374 .9115,204,577 109,967,072 881,429 862,611 10
NOTES 11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
113,988,413
29
1,216,164 30
31
32
115,204,577 33
FERC FORM NO.2 (12-96)Page 301
BLANK PAGE
I
I
I
ii
I
I
'i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
l
l
I-
I
I
I
I
BLANK PAGE
QUESTAR GAS CONW ANY
GAS OPERA TIN REVEN
1. Report be ow natral gas operating revenues or
each prescribed account, and manufactured gas revenues
in total.
2. Natural gas means either natural gas unmixed or any
mixture of natural and manufactured gas.
3. Report number of customers, columns (f) and (g), on
the basis ofmteres, in addition to the number offlat
rate acco.unts; except that where separte meter reaings
are added for biling purposeS', one customer should be
Line
No.
Title of Account
Date 0 Report
(Mo, Da, Yr)
Yeao Report
Dec. 3 i, 2008
count or ea group 0 meters e average
number of cusmers meas the average of twelve figures
at the close of eah month.
4. Reprt quantities of natu gas sold in Mcf(14.73
psia at 60 degr F). Ifbilings ar on a therm basis,
give the Btu contents of the gas sold and the saes con.
vertd to Mcf.
5. If increaes of decreaes from previous year (columns
(c), (e) and (g), are not derived from previously reported
OPERATING REVENUS
Amount or Yea Amount or
Previous Year
(b)(c)s
7
8
9
to
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
2
28
29
30
31
32
33
FERC FORM NO.2 (12-96)Page 300
1,684,846 1,502,656
i, 84,846 1,502, 56
5,674
4,389
o
o
o
o
o
0,063
1,69 ,909
i ,775
1,51 ,43 i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Year of ReportThis Report Is:
(l)Q An OriginalQUESTAR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUS (ACCOUN 400) (Continued) IDAHO
figures, explain any inconsistencies in a footnote. in a footnote.)
6. Commercial and Industral Sales, Account 481, may 7, See page 108.109, Importnt Changes During Year,
be classified according to the basis of classifica. for importnt new terrtory added and importt rate
tion (Small or Commercial, and Lage or Industrial) increases or decreases.
regulary used by the respondent if such basis of
classification is not generally greater than 200,000
Mcf per year or approximately 800 Mcf per day of
normal requirements, (See Account 4S1 of the Uniform
System of Accunts. Explain basis of classification
Date of Report
(Mo, Da, Yr)
Dec. 31, 2008
DTH OF NATURAL GAS SOLD
Quantity for Year Quantity for
Previous Year
AVO. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Yea Numbe for Line
Previous Year No.
67,095
8,577
59,275 223 219
5,485 1 1
179,279 1,888 1,840
0
179,279 1,888 1,840
NOTES
200,930
o
200,930
200,930
o
200,930
FERC FOaM NO.2 (12-96)Page 301
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
BLANK PAGE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
Name of Respondent This Report Is:
(I) ~ An Onginal
(2) 0 A Resubmission
DISTRUTION TYPE SALES BY STATES
Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 3 I, 2008
I. Report in total for each Stae, sales by classes of field and main line sales to industnal consumers;
service. Keport malO nne Sales to resiaential ana thes ShOUla De reportea on pages JUO-jUY, l'ieia ana
commercial consumers in tota by States. Do not include Main Line Indusal Sales of Natural Gas.
Tota Residential, Commercial and Industnal Residential
Line Name of State Opemting Revenues Decatherms Operating Revenues
No.(Total of (d), (t) and (h))
(b)
(Total of (e), (g) and (i))
(c)(a)(d)I Uta
2 Firm
3 FI
4 FIE
5 F3
6 F4
7 NGV
8
9 Total Firm
io
I I Interrptible
12 Tl
13 II
14 12
15 13
16 EI
17 14
18 IS
19 IS4
20 Total Interrptible
21
22
23 Total Industrial
24
25
26 Residential
27 GS! &GSS
28
29
30 Tota Residential
31
32
33 Total Uta
34
35
36
37
38
39
40
610,068,944
610,068,944
894,896,560 109,655,176 610,068,944
FERC FORM NO.2 (ED. 12-8 Page 302
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Yea of Report (I) ~An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 3 I, 2008
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas means whether natul and oil refinery gases, natu
eltner naturai gas unmixea, or any mixtue 01 naturai ana manuiac-ana COKe oven gas, etc., ana Speciry tne approx-
tured gas. State in a footnote the components of mixed gas, i.e.,imate percentage of natual gas in the mixture.
Residential (Continued)Commercial Industral
Decatherms Operating Revenues Decathenns Operating Revenues Decathenns Line
No.
(e)(f)(g)(h)(i)
I
2
44,282,626 6,698,289 3,586,166 544,556 3
0 0 4
0 0 133,047 0 5
2,379,442 365,438 6
2,997,019 394,154 7
8
44,282,626 6,698,289 9,095,674 1,304,148 9
10
II
0 0 12
0 0 13
0 0 0 0 14
0 0 l5
0 0 0 0 16
10,585,350 1,449,731 1,037,324 140,100 17
1,741,077 224,896 0 0 18
1,361,838 194,679 19
12,326,427 1,674,627 2,399,162 334,779 20
21
22
56,609,053 8,372,916 11,494,836 1,638,927 23
24
25
2670,349,329 216,723,728 29,294,005 27
28
2970,349,329 216,723,728 29,294,005 0 0 30
31
3270,349,329 273,332,781 37,666,921 11,494,836 1,638,927 33
34
35
36
37
38
39
49
FERC FORM NO.2 (ED. 12-88)Page 303
This JFrt Is:
(i ) ~ An Original
(2) DA Resubmission
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Date of Report
(Mo,Da, Yr)
Yea of Report
QUESTARGAS COMPANY Dec. 3 t, 2008
DISTRIBUTION TYPE SALES BY STATES
1. Report m total tor each State, sales by classes ot tield and mam Ime sales to mdustral consumers;
service. Report main line sales to residential and these should be report on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industrial Sales of Natual Gas.
1 Wyoming
2 Firm3 Fl
4 NGV
5
6
7
8 Total Firm
9
10 Interrptible
ii IC
12 12
13 14
14
15
16
17
18 Total Interrtible
19
20
21 TI
22 Total Industrial
23
24
25 Residential
26 GSt
27 GSW
28
29 Tota Residential
30
3 i
32 Total Wyoming
33
34
35
36
37
38
39
to
Line
No.
Name of State
Total Residential, Commercial and Industrial
Operating Revenues Decerm
(Total of (d), (f) and (h)) (Total of (e), (g) and (i))(b) (c)(d)
Residential
Operating Revenues
(a)
.
19,011,668
967,868
19,979,536
34,472,088 4,132,307 19,979,536
FERC FORM NO.2 (ED. 12-8)Page 302 a
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(I)IE An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)o A Resubmission Dec. 3 I, 2008
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within eah State. 3. Natural gas meas whether natual and oil refinery gases, natual
either natul gas unmixed, or any mixtue of natual and manufac-and coke oven gas, etc., and speifY the approx-
tued gas. State in a footnote the components of mixed gas, i.e.,imate percentae of natual gas in the mixture.
Residential (Continued)Commercial Industrial
Decathenns Operating Revenues Decathenns Operating Revenues Decathenns Line
No.
(e)(t)(g)(h)(i)
I
2
2,037,494 283,672 0 0 3
47,844 7,873 4
5
6
7
2,037,494 283,672 47,844 7,873 8
9
io
0 0 ii
0 0 12
981,953 139,368 191,143 26,718 13
14
15
16
17
981,953 139,368 191,143 26,718 18
19
20
0 0 21
3,019,447 423,040 238,987 34,591 22
23
24
25
2,108,175 10,472,729 1,360,453 26
115,459 761,389 90,589 27
28
2,223,634 11,234,118 1,451,042 29
30
31
. 2,223,634 14,253,565 1,874,082 238,987 34,591 32
33
34
35
36
37
38
39
49
FERC FORM NO.2 (ED. 12-88)Page 303 a
Name of Respondent This Report Is:Date of Report Yea of Report
(I) i! An Onginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2008
DISTRIBUTON TYPE SALES BY STATES
I. Report in total for each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Man Line Industrial Sales of Natual Gas.
Tota Residential, Commercial and Industral Residential
Line Name of State Operating Revenues Decthenns Operating Revenues
No.(Total of (d), (f) and (h))(Tota of (e), (g) and (i))
(a)(b)(c)(d)i Idaho
2
3
4
5
6 Industnal
7 Fl
8
9
10 Interrptible
ii IS
12 14
13
14 Total Interrptible
15
16
17
18
19
20
21
22
23
24
25 Idao
26 Residential
27 GSI 1,096,188
28,
29 Tota Residential 1,096,188
30
31
32 Tota Idao 1,671,961 200,930 1,096,188
33
34
35 CET Adjustment - Utah & Idaho 1,036,917
DSM Amorttion - Uta & Idaho 6,619,693
36
37 Tota 938,697,2 I 9 113,988,413 631,144,668
38
39
40
FERe FORM NO.2 (12-96)Page 302 b
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(I) ~ An Original (Mo, Da,Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 3 i, 2008
DISTRIBUTON TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natural gas meas whether natual and oil refinery gases, natural
either natul gas unmixed, or any mixtue of natual and manufac-and coke oven gas, etc., and specif, the approx-
tued gas. State in a footnote the components of mixed gas, Le.,imate percentage of natu gas in the mixture.
Residential (Continued)Commercial Industral
Decathenns Operating Revenues Decthenns Operating Revenues Decathenns Line
No.
(e)(f)(g)(h)(i)
,i
2
3
4
5
6
39,053 5,786 7
8
9
io
0 0 ii
15,072 2,791 12
13
54,125 8,577 14
15
16
17
18
19
20
21,
22
23
24
25
26
125,258 521,648 67,095 27
28
125,258 521,648 67,095 29
30
31
125,258 521,648 67,095 54,125 8,577 32
3-3
34
35
36
72,698,221 288,107,993 39,608,097 11,787,948 1,682,095 37
38
39
49
FERC FORM NO.2 (12-96)Page 303 b Next Page is 305
BLANK PAGE
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
(Next page is 305)
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:
(1) ~ An OriginalQUEST AR GAS COMPANY (2) A Resubmission
RESIDENTIAL AND COMMERCIAL SPACE HEATING CUSTOMERS
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2008
Line
No.
i
A residential space heating customer is a customer whose major fuel for heating is gas.Item Residential(a) (b)
Average Number of Space Heating Customers for the Year
(Estimate if not known. Designate with an asterisk if estimated.) 814,288
For Space Heating Only, Estimated Average DecathennsPer Customer for the Year 89.07 498.85
Commercial
(c)
2 61,706
3 Number of Space Heating Customers Added During the Year 15,502 2,318
4 Number of Unfilled Applications for Space Heating at End of Year None None
INTERRUPTIBLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INDUSTRIAL CUSTOMERS
i. Report below the average number of interrptible, off
peak and finn industrial customers on local distribution
systems of the respondent, and the Mcf of gas sales to
these customers for the year.
2. Interrptible customers are those to whom service may
be interrpted under tenns of the customer's gas contract,
or to whom service is required to be interrpted, regard-
less of contractual arangements in emergency periods,Line Item~ 00
by law, ordinance, directive, or other requirement of
government authority. State in a footnote the basis
on which interrptible 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.
Interrptible Customers
2 Averae Number of Customers for the Year
3 Dth of Gas Sales for the Year (Includes Trasporation)
4 Off Peak Customers
5 Average Number of Customers for the Year
6 Dth of Gas Sales for the Year
7 Finn Customers
8
9
Average Number of Customers for the Year
Dth of Gas Sales for the Year
I 0 TOTAL Industrial Customers
II Average Number of Customers for the Yea
12 Dth of Gas Sales for the Year (Includes Transporation)
FERC FORM NO.2 (12-96)Page 305
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
I
I
I
I
I
I
I
I
I
I
Questa Gas Company December 31,2008
I
SALES AND TRANSPORTA nON TO CUSTOMERS BY RATE SCHEDULE
ALL STATES
Averae
No. of Average
Customers Decatherms Rate Value
Residential & Commerical Space Heating Customers
Residential (GS1, GSS, GSW)818,616 72,698,221 8.682 63i,I44,66SCommercial (GSI, GSS, GSW)62,OOS 30,812,141 7.15 228,479,493
Total Residential & Commerical Spa Heating 880,624 103,510,362 8.305 859,624,161
NGV i 402,027 7.574 3,044,863 (2)
Tota NGV i 402,027 7.574 3,044,863
Industrial Fin, Interrptible, & Transporttion
ScheduleFI 699 7,532,303 6.631 49,945,339ScheduleF33400.00 133,047 (I)ScheduleF4 i 365,43S 6.5ll 2,379,442
Schedule 14 65 1,758,708 7.284 12,SIO,842
Schedule IS4 6 419,575 7.395 3,102,915ScheulelC3417,137 0.131 54,535
Schedule IT 76 19,410,645 0.154 2,993,602ScheduleFTii31,950,428 0.145 4,631,987Schedule FT 33 10,429,104 0.209 2,177,187ScheuleMTi21,326 0.639 13,619
Tot Industr Fin Interrptible, & Traporttion 929 72,304,665 1.082 78,242,515
.
Tota Residential Commercial, NGV, & Indusia 881,554 176,217,054 5.340 94O,91l,539
(1) Includes a signficat amount of minmum biI revenue.
(2) Due to system constrnts Averge No. of Customer for NGV's repo as 1.
Page 305 All State
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
I
I
I
I
I
I
I
I
I,
,
SALES AND TRANSPORTA nON TO CUSTOMERS BY RATE SCHEDULE
STATE OF lDAHO
Average
No. of Average
Customer Decatherms Rate Value
Residential & Commerical Space Heating Customers
Residential (GSI, GSS, GSW)1,664 125,258 S.751 1,096,L8S
Commercial (GSI, GSS, GSW)222 67,095 7.775 521,648
Tota Residential & Commerical Space Heatig 1,886 192,353 S.41I 1,617,836
NGV 0 0 0.000 0
TotalNGV 0 0 0.000 0
Industrial Fir. Interrptible. & Traporttion
ScheduleFl 1 5,786 6.749 39,053
ScheduleF3 0 0 0.000 0
ScheduleF4 0 0 0.000 0
Schedule 14 i 2,791 5.400 15,072
Schedule IS4 0 0 0.000 0
ScheduleIC 0 0 0.000 0
Schedule IT 0 0 0.00 0
Schedule IT 0 0 0.000 0
Schedule FT 0 0 0.00 0
ScheduleMT 0 0 0.000 0
Tota Industral Fir Interrtible, & Traportion 2 8,577 6.310 54,125
Tota Residential Commercia & Industral I,S8S 200,930 8.321 1,671,961
I
Questa Gas Company
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I Page 305 Idah
Decmbe 3 i 2008
BLANK PAGE
I
I
I
I
I
I
. I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
Name of Respondent This Reprt Is:Date of Report Yea of Rep
(I) 00 An Orgina (Mo, Da, Yr)QUESTARGAS COMPANY (2) ñ A Resubmission De. 31, 2008REVES FROM STORIG GAS OF OTHRS (Account 489.4)
I. Report revenues and Dt of gas withdrawn from storae by Rate Schedule an in total.
2. Revenues for penalties including penaties for unuthonze ovemi must be rert on page 308.
3. Oter revenues in columns (t) and (g) include reservaton chares, deliverability chaes injecon and withdrwal chaes, les revenue reflected in columns (b) thugh (e).
Revenue for Reveue for Revenues for Revenues forTraitionTraonGRI an ACA GRIand ACA
Cos and Cos an Line TakPay TaI-PayNo.Rate Scheule
Amt fo Amt for Amt for Amnt for Cur Yea Previo Yea Cut Yea Preou Year(a)(b)(e)(d)(e)
I
2
3
4 Page Not Applicale
S
6
7
,
8
9
10
II
12
13
14
IS
16
17
18
19
20
21
22
23
24
2S
FERC FOR~ NO.2 (12-96)Page 306
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Reprt Is:Date of Report Yea of Report
(I) 00, An Onginal (Mo, Da, Yr)QUESTARGAS COMPANY (2) ri A Resbmission Dec. 3 I, 2008
REVENU FROM STORIG GAS OF OTIRS (Accunt 489.4)
4. Dth of gas withdrawn from storae must not be adjusted for discounting.
S. Where trporttion services ar bundled with storae servces, report only Dth withdrawn from strae.
Other Other Tota Tota Dekathenn of Dekather ofRevenuesRevenuesOperatingOpratingNatl Gas Natual Gas
Revenues RevenuesLine
No.
Amount for Amount for Amout for Amout for Amount for Amount for Currnt Yea Previous Yea Currnt Yea Previous Yea CUlent Year Previous Year
(t)(g)(h)(i)(j)(k)
I
2
3
4 Page Not Applicable
5
6
7
8
9
10
.
II
12
13
14
IS
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96 Page 307
I
Name of Respondent This Report Is:
(1) lll An Original
(2) r1 Resubmission
Other Gas Revenues (Account 495)
Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 31,2008 I
1. For transactions with annual revenues of $250,000 or
more, describe, for each transaction, commissions on
sales of distributions of gas of others, compensaton
for minor or incidental services provided for others,
penalities, profit or loss on sales of material and
supplies, saes of stea, water, or electricity, miscellaneous
royalties, revenues from dehydration, other processing of
gas of others, and gains on settlements of imbalance
recivables. Separtely report revenues from cash out
penalties.
I
I
Line
No.
Description of Transaction
Revenues
(in dollars)I
(a)(b)
102,251
21,872,794
6,081,929
(16,859)
I
I
I
I
I Miscellaneous revenues
2 Overriding royalties
3 Oil revenue received from Wexpro
4 Gasoline revenues
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL
I
I '
I
I
I
28,040,116 I
I
I
I
FERC FORM NO.2 (12-96)Page 308 I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 31 0)
Name of Respondent This Repor is:Date of Report Yea of Report
(i) M, An Original (Mo, Da, Yr)OUESTAR GAS COMPANY 1(2) A Resubmission Dec. 3 I, 2008SALES FOR RESALE NATUL GAS (Account 483)
1. Report paricular (details) concrn sales of 5. Designate with an asrisk and footnote any salesnaura gas during the year to other gas utilties and which ar oth tha finn sales. i.e., sales for storae,
to pipeline companies for resale. Sales to each cus.etc.tomer should be subdivided by service classifications,6. Monthly billng demds, as us in colum (g), aridentified in column (c) where applicale, by rate th numbe of Mcf in th repective month acly use
schedule designation contained in the company's taff in coputng th de portion of th cumers bils;2. Natra. gas mea either natu ga unixed or such quati of Mcf is multiplied by th demand portionany mixtu of natul and manufactu gas.of the taff ra. Reprt in colum (g) th sum of the 3. In either colwn a or b, provide sepate subhead.monthy bilin dem for th number of month things and totals for each State in addition to a grd cuomer reived sece or wa subject to demd chges.
total for all sales to other gas utilties.7. Wh conslida bils for mor th one point of4. Enter in colum b, point of deliver, the name of deliver ar reer un a FERC rate schedule, indicacity or town and State, and such other designon the severa points of deliver. in colum (b) and reortnecsa to enable identification on maps of the reainder of the colum on a consolidated bais cor.respondent's pipeine svstem.reponding to the bilin2. Wher however cosolidad
FERC Revenue
Name of Other Gas utilty Tariff Rate Dth of Gas Sold forLine(Designate associated Point of Delivery Schedule (Approx. Btu YearNo.companies with an asterisk)(City, town or state)Designation per Cu. Ft.)(See Instr. 5)
(a)(b)(c)(d)(e)
I Colorado:
2 Nevada Coneneration Associates #1 Horseshoe Canyon
3 BTU
4 Q.E.T.West Hiawatha
5 BTU
6 Locin Oil Dragon Trail
7 BTU
8 Encana Dragon Trail
9 BTU
io West Douglas Creek
II BTU
12 Big Horse Draw
13 BTU
14 Lower Horse Draw
15 BTU
16 Argali Exploration Big Hors Draw
17 BTU
18 Windor Energy Group Big Hor Draw
19 BTU
20 Twin Arrow, Inc.Big Horse Draw
21 BTU
22 Tota Colorao 328.285 232250123Montaa:
24 Croft Petroleum Kevin Sunburst
25 BTU
26
27 Total Montaa 2169 1222628Uta:
29 Balcron Natul Butt
30 BTU
31 Newfield Production Co.Casle Pea
32 BTU
33 Questar Energy Trading *Bug
34 BTU
35 Pattrson
36 BTU
37 Total Uta 341 i. 1238New Mexico:
39 Dugan Production Fruitland
40 BTU
41 Yates Petroleum Nort Carlsbad
42 BTU
43 Total New Mexico 10444 64386
FERC FORM NO.2 (ED. 12-88)Page 310
CONFIDENTIA
INFORMTION
REDACTED
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Yea of ReportThis Report is:
(1) KI An OnginalQUESTAR GAS COMPANY ~ 2) 0 A Resubmission
SALES FOR RESALE NATUL GAS (Account 483)
bils for more th one point ofdeliveiy ar not theref for eah deliveiy point if biling is on a non.rendered under a FERC rate schedule, the required conjunctive basis, and show the total for ea such custmer
infonnation (columns) shall be fuished for each if billng is on a conjunctive basis.
point ofdeliveiy. 10. Summze total sales as follows: A. Field sales sub- .
8. Designate in a f~note if Btu per cubic foot of divided by deliveries to (i) interste pipeline compaies
gas is different for any deliveiy point frm that and (ii) oters; B. Trasmission systm sales divided by
shown in the heading of column (d). deliveries to (i) intetate pipeline companies, (ii) intr-
9; For each finn sale of $25,000 or more for the stte pipeline compaies an gas utilties for rele under
yea at eah point of deliveiy, shown in column (i) PERC ra schedules, and (ii) others. "Field sales" mean
pea day volume of ga, at pressur base indicated in sales made frm wells, frm point along gaterig lines in
column (d), and in c9lumn (h) show the date of such gas field or prouction areas or frm points along trans.
pe deliver. If an esimate is used for any pea mission lines within fields or prduction ar. "Traday deliver, stte the basis for such estimat. If mission sales' mea sales mae frm points along trsmis-
deliveries ar made to one custoer at more than one sion lines not within gas fields or proucton ar.
deliver point. show the 01 ak dav deliver and date 1 i. Enter Mcfat14.73 psia at 60 deir F.Average Sum of Pea Dav Delivery to CusomersRevenue Monthly Bilingper Dth Demands(in cents) nth
Date of Report
(Mo, Da, Yr)
Dec. 31 2008
Dth
Date
(f Noncoincidental
(i Coincidental
(j)(g)(h).'
707.5
563.7
326.3
,
616.5
Line
No.
I
2
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Page 311FERC FORM NO.2 (ED. 12-88)CONFIDENTIA
INFORMATION
REDACTED
Name of Respondent Dat of Reprt
(Mo,Da, Yr)
Year of Report I
Line
No.
ThiSÊfPort is:
(l) An OriginalQUESTAR GAS COMPANY (2) A Resubmission
SALES Fca RESALE NATUR GAS (Account 483) (Continued)
i. Reprt paicular (detls) conce saes of 5. Deige with an assk and footnote any saesnat gas during the yea to other gas utilities and whch ar oth th fin saes. i.e., saes fo ste,
to pipeline compaies for resale. Sales to eah cus- et.
tomer should be subdivided by servicedasificaons, 6. Mon bilin de as us in colum (g). aridentified in column (c) where applica, by rate th numbe ofMcfin th repeve monll acly used
schedule designaton contaned in the aipany's taff in co th ded poion of the CUloetS bils;2. Natura gas mea either natu ga unmied, or su quatity ofMcf is multiplied by the deand poon
any mixture of natra and manufacre ga. of th taff ra. Re in colum (g) th sum of the3. In either column a or b. prvide sear subhea- mont1 biling de for the numbe ofmonll theings and toals for ea State in addition to a grand cuer reived seice or was subject to demand changes.
Iota for all saes to other gas ulilties. 7. Wher conslida bills for more than one point of
4. Enter in column b. point of delivery. the name of deliver ar rede under a FERC rate scedule. indicatecity or town and Stale, and such other deignation the sever points of deliver in colum (b) and rep
necsa to enable identification on ma of the remer of the colum on a colidated basis cor-
reoondents nine line system. reDOdin to the billne. Wher however consolidatedFERC Revenue
TaiffRate Dt of Ga Sold forSchedule (Approx.Btu YeaDeignon per Cu. Ft) (See Instr. 5)
(c) (d) (e)
Dec. 3 I, 2008
I
I
I
Name of Oter Gas Utilty
(Designate asciated
companies with an asterisk)
'1..,..,.I
Point ofDelivër
(City, town or stte)
(a)(b)Ii
2
3
4
5
6
7
8
9
10
ii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
4,5
46
47
48
49
50
51
Wyoming:
Anadaro Bruff
BTU
Shute Creek
BTU
Bruff
BTU
Shute Crek
BTU
PPMU
BTU
Spearea
BTU
Leucite Hils
BTU
Bruff
BTU
PPMU
BTU
Creston
BTU
Five Mile Gluch
BTU
Tiemey
BTUWamsutter
IQuesta E & P (Denver)
Chevron Texaco I
Merit Energy
IQuesta E & P (Denver)
Questa Energy Traing *I
I
I
Amoco
BTU
Church Buttes
BTU
Dry Piney
BTU
Grger
BTU
Johnson Ridge
BTU
Shute Crek
BTU
Tiemey
BTU
Shute Creek
BTUSpeea
BTU
Spearhead
BTH
I
I
I
BO Resours Inc.I.
Citation 9il & Gas Corp.
Western Ga Resour I
Total Wyoming 874,924 6,808,386 ITotaJ1,216,163 9,208,612
FERC FORM NO.2 (ED. 12-)
** The Compay doe not publicly dislose individua customer acount data This data is available to
regulatory personnel unr appropriat protective order.
Page 3 lOa CONFIDENTIA
INFORMATION
Ð..nA r....n
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Date of Report
(Mo,Da, Yr)
ThiSeport is:
(l) An OriginalQUESTAR GAS COMPANY ~ (2) A Resubmission
SALES FOR RESALE NATU GAS (Accunt 483)
bils for more th one point of deliver ar not therf for ea deliver point if biling is on a non.
rendere unde a FERC rate scheule, the reuir cojunctve basis and show the to for eah such cusmerinformaton (columns) shal be furnised for ea ifbiling is on a conjunctive basis.
point of delivery. 10. Suman tota saes as follows: A. Field sales su
8. Design in a footoote if Btu pe cubic foo of divide by deliveres to (i) interste pipeline companies
ga is differt for any'ieliver point frm that an (ii) other; B. Tramission system sales divide byshown in the heaing of colum (d). deliveres to (i) intetate pipeline companies (ii) intr-
9. For eah firm sale of$25,OO or mor for the st pipeline compaies and gas utilities for rele under
yea at eah point of deliver, shown in column (i) FERC rae scedules. and (ii) oter. "Fiel saes" me
pe day volume of ga, at preur ba incate in saes made frm wells fr points along gaer lines in
colum (d), and in column (h) shw iI date of such ga field or prouction ar or from points alOng trs.
pe delivery. If an estima is used for any pe mission lin withn fields or prduction ar. "Tra.day delivery, sla iI bais for such estima. If miion saes" mea saes made frm points along trmis-
deliveries ar mae to one cu at more th one sion lines not within ga fields or producton ar.
deliver ooint. showiI Do lIdav deliver and da ll. Ente Mcfat 14.73 psiaat 60 del!res F.Averae Swn of Peak Dav Deliverv to Customers
Revenue Monthly Biling i
per Dt Demands(in cents) Dt
Yea of Report
Dec. 3 I, 2008
Dt
(0 Noncoincidental(j
Line
No.Date
(g)(h)
778.2
757.2
Coincidental(j
1
2
3
4
5
6
7
8
9
lO
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
FERC FORM NO.2 (ED. 12-88)Page 311a CONFIENTIL
INFORMTION
I
This Report Is:
(I) fK An OriginalQUESTAR GAS COMPANY (2) ñ A Resubmission
REVENUE FROM TRASPORTATION OF GAS OF OTHERS - NATUL GASlAccunt 489)
I. Report below paricular (details) concerning revenue astersk, however, if gas trport or compressed is
from trsportation or compression (by respondent) of ,other than natu ga.
natural gas for others. Subdivide revenue between tr- 3. In colum (a) include the naes of companies from
porttion or compression for interstate pipeline compaies which revenues were derived, points of recipt and
and others. deliveiy, and naes of companies frm which gas was
2. Naturl gas means either natural gas unmixed, or any received and to which delivere Also speitYthe
mixture of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
traction.
Dec. 3 1,2008 IName of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
I
I
Line
No.
Name of Company and Description of Service Perfonned
(Designate associate companies with an asterisk)
(a)
Distace
Trasported
(in miles)
(b)
I
i
2
3
4
5
6
7
8
9
10
ii
12
13
14
15
l6
17
18
19
20
21
22 Kennecott UCD
23 Respondent received exchange gas from Questa
24 Pipeline and delivered exchange gas to Kennecott
25 UCD at the following points:
26 Received
27 Salt Lae County, Utah
28
29
30
3 i
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Tesoro Refining & Mkt Co
Respondent reeived exchange gas from Questar
Pipeline and delivered exchange gas to Tesoro
Refining &Mkt Co at the following points:
Received
Salt Lake County, Uta
I
Delivere
Salt Lae County, Uta
I
Nucor Steel
Respondent received exchange gas from Questa
Pipeline and delivered exchånge gas to Nucor
Steel at the following points:
Received
Cache County, Uta
I
Delivered
Box Elder County, Uta I
University of Uta
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to University of
Uta at the following points:
Received
Salt Lake County, Utah
I
Delivered
Salt Lae County, Uta I
I
Delivere
Salt Lae County, Uta I
Holly Refining & Marketing
Respondent received exchage gas from Questa
Pipeline and delivere exchange gas to Holly Refining
& Marketing at the following points:
Received
Davis County, Utah
I
Delivere
Davis County, Uta I
US Magnesium LLC
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to US
Magnesium LLC at the following points:
Received
Salt Lak County, Uta
I
Delivered
Salt Lake County, Uta
FERC FORM NO.2 (12-96)Page 312 CONFEN
INRMUON'
REDACTED
I
ITOTAL
I
I
I
I
I
I
I.
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is: Date of Report
(1)-iX' An Original (Mo, Da, Yr)QUEST AR GAS COMPANY (2) 11 A Resubmission Dec. 3 i, 2008
REVENUE FROMTRANSPORTATION OF GAS OF OTHERS - NATURAL GAS (Accunt 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grad totals for all trans-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for thesystem. following regulation sections to be listed in
5. Enter Mcfat 14.73 psia at 60 degrees F. column (a): §284.lO2, 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
anual report required under Par 284 of the
Commission's reimlations. II
Averae Revenue
per Dth of Gas
Delivered
(in cents)(f
"NOTE: For transportation provided under Par
284 of Tide 18 of the Code of Federal Reiiu-
DthofGas
Received
DthofGas
Delivered Revenue
(c)(d)(e)
.
FERC FORM NO.2 (12-96)Page 313
Year ofR.eport
FERC
Tariff Rate
Schedule
Designation
(il)
Line
No.
1
2
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
CONFENT
INORMTION
REDACTED
Name of Respondent This Report Is:
(l)~, An OriginalQUEST AR GAS COMPANY (2) ¡= A Resubmission
REVENUE FROM 'FNSPORTATION OF GAS OF OTHERS. NATURAL GAS (Account 489)
I. Report below pariculars (details) concerning revenue asterisk, however, if gas trasported or compressed is '
from transporttion or compression (by respondent) of other than natual gas.
natural gas for others. Subdivide revenue between tr- 3. In column (a) include the names of companies from
porttion 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 natual gas unmixed, or any recived and to which delivered. Also specifY the
mixtue of natural and manufactured gas. Designate with an Commission order or regulation authorizing such
traction.
Date of Report
(Mo, Da, Yr)
Yea of Report
Dec. 31, 2008
Line
No.
Distace
Trasported
(in miles)
(b)
Name of Compay and Description of Servce Performed
(Designate associated companies with an asterisk)
(a)
l'
2
3
4
5
6
7
8
9
10
Il
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 Uta minor items less than l,()OO,OOO Dt
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Pacificorp
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Pacificorp
at the following points:
Received
Salt Lake County, Utah Delivered
Salt Lae County, Uta
Hil Air Force
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Hil Air
Force at the following points:
Receivëd
Webr County, Uta Delivered
Webr County, Uta
Wyoming minor items less than 1,000,000 Dth
.. The Company does not publicly disclose individua customer acunt da This da is available to
regulatory personnel under appropriate protetive orders.
TOTAL
FERC FORM NO.2 (12-96)Page 312a CONFIDENT
INORMTION
REDACTED
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent
Yea of ReportThis Report Is: Date ofReporl
(I) OC" An Original (Mo, Da, Yr), OUEST AR GAS COMPANY (2 '-. A Resubmission Dec. 31,2008
REVENUE FROM TRANSPORTATION OF GAS OF YTHERS - NATURL GAS (Account 489) (Continued) .
4. Designate points of receipt and deliveiy so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line porttion in columns (b) through (g) for thesystem. following regulation sections to be listed in
5. Enter Mcfat 14.73 psia at 60 degrees F. column (a): §284.102, 284.122, 284.222,
6. Minor items (less than 1,000,000 mct) may be grouped. 284.223(a), 284.223(b) and 284.224. Details
for each tranporttion are reported in separate
anual report required under Par 284 of the
Commission's reirlations."
Averae Revenue
per Dth of Gas
Delivered
(in cents)
(f)
"NOTE: For tranportation provided under Par
284 of Title 18 oftheCode ofFederaI Reim-
Dth of Gas
Received
FERC
Tariff Rate
Schedule
Designation
(2)
DthofGas
Delivered Revenue
(0)(d)(e)
Line
No.
62,583,186
FERC FORM NO.2 (12-96)
I
2
3
4
5
6
7
8
9
10
II
12
I3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
CONFIENTIA
INRMTION
REDACTED
62,228,641 9,870,930 0.16
Page3I3a
Name of Respondent This Report Is:Date of Report Year of Report
(l) I~l An Orginal (Mo, Da, Yr)OUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31. 2008
GAS OPERATION AND MAINENANCE EXPENSES
If the amount for previous year is not derived from previously reported fiines, explain in footnotes.
Amount for Amount for
Line Account Curent Yea Previous Year
No.
(a)c
i i. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)
4 B. Natual Gas Production
5 B 1. Natu Gas Production and Gathering
6 Operation
7 7 750 Operation Supervision and Engineering
8 751 Production Maps and Records
9 752 Gas Wells Expenses
10 753 Field Lines Expenses
II 754 Field Compressor Station Expenses
12 755 Field Compressor Station Fuel and Power
13 756 Field Measuring and Regulating Staion Expenses ,
14 757 Purfication Expenses
15 758 Gas Well Royalties 59,098,794 29,047.155
16 759 Other Expenses 21,887,047 16,102.605
17 760 Rents
18 TOTAL Operation (Enter Total of lines 7 th i 7)80,985840 45,149,760
19 Maintenance
20 761 Maintenance Supervision and Engineerig
21 762 Maintenance of Strctues and Improvements
22 763 Maintenance of Producing Gas Wells
23 764 Maintenance ofField Lines
24 765 Maintenance ofField Compressor Station Eauipment
25 766 Maintenance ofField Meas. and Reg. Sta EQuipment
26 767 Maintenance of Purfication EQuipment
27 768 Maitenance of Drilling and Cleaning Equipment
28 769 Maintenance of Other EQuipment
29 TOTAL Maintenance (Enter Tota of lines 20 th 28)0 0
30 TOTAL Natural Gas Production & Gaterig (Tota of lines 18 & 29)80,985,840 45,149760
31 B2. Products Extraction
32 Opertion
33 770 Opertion Supervision and Engineerig
34 771 Opertion Laor
35 772 Gas Shrinkage
36 773 Fuel
37 774 Power
38 77 5 Materials
39 776 Operation Supplies and Expenses
40 777 Gas Processed by Others
41 778 Royalties on Products Extracte
42 779 Mareting Expenses
43 780 Produèts Puchased for Resale
44 781 Varation in Products Inventory
45 (Less) 782 Extrte Products Used bv the Utilty - Credit
46 783 Rents
47 TOTAL Operation (Enter Tota of lines 33 th 46)0 0
FERC FORM NO.2 (12-96)Page 320
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) lX An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2008
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Yea Previous Year
No.(a)(b)(c)
B2. Products Extraction (Continued)
48 Maintenance
49 784 Maintenance Supervision and Engineering
50 785 Maintenance of Strctures and Improvements
51 786 Maintenance of Extraction and Refining EQuipment
52 787 Maintenance of Pipe Lines
53 788 ,Maintenance of Extracted Products Storage Equipment
54 789 Maintenance of Compressor Eauipment
55 790 Maintenance of Gas Measuring and Reg. EQuipment
56 791 Maintenance of Other EQuipment
57 TOTAL Maintenance (Enter Total of lines 49 thm 56)0 0
58 TOTAL Products Extraction (Enter Total of lines 47 and 57)0 0
59 C. Exoloration and Development
60 Operation
61 795 Delay Rentals
62 796 Nonproductive Well Driling
63 797 Abandoned Leases .
64 798 Other Exploration
65 TOTAL Exploration & Development (Enter Total of lines 61 thm 64)0 0
D. Other Gas Suooly Experises
66 Operation
67 800 Natural Gas Well Head Purchases 874,909 !,'.. .159,890
68 800.1 Natural Gas Well Head Purchases; Intracompany Transfers
69 801 Natural Gas Field Line Purchaes 0 '.0
70 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
71 803 Natural Gas Trasmission Line Purchases 368,089,615 349,133,265
72 804 Natal Gas cit Gate Purchases 27,395,805 25,638,677
73 804.1 LiQuefied Natual Gas Purchases
74 805 Other Ga Purchases
75 (Lss) 805.1 Purchased Gas Cost Adjustments (13,578,020'12,421,855
76
77 TOTAL Puhas Gas (Enter Tota of lines 67 to 75)382,782,309 387,353,687
78 806 Exchange Gas 0 0
79 Purhased Gas Exoenses
80 807.1 Well Expenses - Purchas Gas
81 807.2 Operaion of Purchased Gas Measuring Stations
82 807.3 Maintenance of Purchaed Gil Meauring Stations .
83 807,4 Purchaed Gas Calculations Expenses
84 807.5 Other Purchased Gas Expenses
85 TOTAL Purchased Gas Expenses ænter Tota of lines 80 thm 84)0 0
86 808.1 Gas Withdrawn from stOrage - Debit 71,143,542 72,827,233
87 (Less) 808.2 Gas DeliverC to Storage. Credit (90,108,917)765,548,210)
88 809.1 Withdrawals of LiQuefied Natural Gas for Procssing - Debit '.
89 (Less) 809.2 Deliveries of Natual Gas for Processing - Credit
90 Gas Used in Utilit Operations - Credit
91 810 Gas Used for Compressor Staon Fuel - Credit (331,302 (228,467)
92 811 Gas Used for Products Extrtion - Credit
93 812 Gas Used for Other Utiltv Operations - Credit (1,483,362 71,737,814)
94 TOTAL Gas Used in UtiliV- Operations - Credit (Lines 91 th 93)'(1,814,664 0,966;281 )
95 813 Other Ga Supply Expenses 230,348,831 186,425,658
96 TOTAL Oter Gas Supplv Exn(Lines 77, 78, 85, 86 th 89, 94, 95)592,351,101 579,092,087
97 TOTAL Production Exoenses (Tota of lines 3, 30, 58, 65 and 96)673,336,941 624,241,847
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I FERe FORM NO. i (12-96)Page 321
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, 2008
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Curent Yea Previous Yea
No.(a)(b)(c
98 2. NATURAL GAS STORAGE, TERMINALING AN
PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering
102 815 Maps and Records
103 816 Wells Expenses
104 817 Lines Expense
105 818 Compressor Station Expenses
106 819 Compressor Station Fuel and Power
107 820 Measuring and Regulating Staion Expenses
108 821 Purification Expenses
109 822 Exploraton and Development
LLO 823 Gas Losses ,
1 II 824 Other Expenses
112 825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Enter Total oflnes 101 th 113)0 0
115 Maintenance
116 830 Maintenance Supervision and Enirineeriii
117 831 Maintenance of Strctues and Imorovements
118 832 Maintenance of Reservoirs and Wells
119 833 Maintenace of Lines --
120 834 Maintenance of Compressor Station EaUipment
121 835 Maintenance of Measurng and Reinlatnii Staon Eauipment
122 836 Maintenance of Purficaon Eauioment
123 837 Maintenance of Other Eauioment
124 TOTAL Maintenance ænter Tota ofHnes 116 th 123)0 .0
125 TOTALUnderiround Storage Exoenses (Tota of Hnes 114 and 124)'.0 0
126 B. Other Storage Expenses
127 Ooertion
128 840 Operation. Suoervisionand Engineerinii
129 841 ' Ooeraon Labor and ExpenSes
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation ænter Tota oflines 128 th 133)0 0
135 Maintenance
136 843.1 Maintenance Suprvion and Engineerir
137 843.2 Maintenance of Strctues and Improvenients
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenace of Purification Eauipment
140 843.5 Maintenance of Liquefaction EOuioment ..
141 843.6 Maintenace of Vaporizing EOuioment
142 843.7 Maintenance of Compressor Eauoment ,
143 843.8 Maintenance of Meaurng and Reimatii Eauipment ,
144 843.9 Maintenance of Oter Eauioment
145 TOTAL Maintenance ænter Tota of lines 136 th 144)0 0
146 TOTAL Other Storae ExoeneslEnter Tota of lines 134 and 145)0 0
FERC FORM NO.2 (12-96)Page 322
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(l) 0 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) n A Resubmission Dec. 31, 2008
GAS OPERA nON AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Yea
No.(a)b (c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
152 844.4 Liquefaction Trasporttion 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 Demurrge Charges
161 (Less) 845.5 Wharage Recipts - Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses ,
164 846.2 Other Expenses
165 'TOTAL Operation (Enter Total of lines 149 thru 164)0 0
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Strctues and Improvements ,
169 847.3 Maintenance of LNG Processing Terminal Equipment
170 847.4 Maintenance of LNG Trporttion Equipment
171 847.5 Maintenance of Measurg and Regulating Equipmentin847.6 Maintenance of Compressor Station Equipment
173 847.7, Maintenance ofComiunication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Enter Total oflnes 167 th 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling & Process Exp (Lines 165 & 175)0 0
177 TOTAL Natural Gas Storage (Enter Total of lines 125, 146 and 176)0 0
178 3. TRNSMISSION EXPENSES
179 Operation
180 850 Operation ßupervision and Engineering
181 851 System COntrol and Load Dispatching
182 852 Conuuniaaion System Expenses
183 853 CompressQr Station Labor and Expenses
184 854 Gas for Compressor Staon Fuel
185 855 Oter Fuel and Power for Compressor Stations
186 856 Mains Expenses ~
187 857 'MeasUrng and Regulating Station Expenses
188 858 Tranmission and Compression of Gas by Others 61,723,405 60,988,962
189 859 Oter Expenses
190 860 Rents
191 TOTAL Operation (Enter Tota oflines 180 th 190)61,723,405 60,988,962
FERC FORM NO.2 (12-96)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(l) Ô An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) n A Resubmission Dec. 31, 2008
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Curent Year Previous YeaNo.(a)b c3. TRNSMISSION EXPENSES (Continued)
192 Maintenance
193 861 Maintenance Supervision and EnJlineennJl
194 862 Maintenance of Strctues and Improvements
195 863 Maintenance of Mains
196 864 Maintenance of Compressor Station EQuipment
197 865 Maintenance of Measurng and Reg. Station Equipment
198 866 Maintenance of Communication Equipment
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Enter Total of lines 193 th 199)0 0201TOTAL Transmission Expenses (Enter Tota of lines 191 and 200)61,723,405 60,988,9622024. DISTRBUTION EXPENSES
203 Operation
204 870 Operation Supervision and EnJlineennJl .13,377,1l7 16,824,325205871Distribution Load Dispatching 1,987,594 2,244,644206872Compressor Station Labor and Expenes 1,826 6,918207.873 Compressor Staion Fuel and Power 331,302 228,528208874Mains and Services Expenses 6,356,597 7,363,244209875Measurng and Regulating Station Expenses - Genera 2,631,667 2,179,705210876;M~åStirig aidReglJlatin~ Station Expenses - Industral .
211 877 MeasunnJl & Rê1mlating Station Exp - City Gate Check Station ,
212 878 Meter and House Regulator Expenses 450,851 467,455
213 879 Customer Installations Expenses 334,126 252,269214880Other Expenses 7,309,648 7,395,034215881Rents81,158 82,386216TOTAL Operation (Enter Total oflines 204 th 215)32,861,887 37,044,508
217 Maintenance
218 .885.Maitenance Supervision and EnJlineenng 501,575 478,307219886Maitenance qf Strctues and Improvements 34,685 57,862220887Maintenance of Mains 6,959,248 3,813,318221888Maitenance of Compressor Station EQuipment 1,111,245 868,245222889Maintenance of Me as. and Reg. Sta Equip. - Genera 284,134 280,535
223 890 Maintenance of Me as. and Reg. Sta. Equip. - Industral
224 891 Maiiit. of Meas. & Reg. Sta &1uip. - City Gate Check Station ,.
225 892 Maintenance of Services 7,387,027 3,881,287226893Maintenance of Meters and House Re1mlatrs 474,181 432,705227894Maintenance of Other Equipment 0 0228TOTAL Maintenance (Enter Tota oflines 218 th 227)16,752,095 9,812,259229TOTAL Distrbution Expenses (Enter Tota of lines 216 and 228)49,613,982 46,856,7672305. CUSTOMER ACCOUNTS EXPENSES
231 Operaon
232 901 Supervision 1,085,455 1,104,431
233 902 Meter Reading Expenses 2,674,472 2,166,041
234 903 Customer Records and Collection Expenses 17,909,625 18,531,879
235 904 Uncollectible Accunts 6,582,573 2,600,307
236 905 Miscellaneous CutomerAccUìts Expenses 0 5237TOTAL Customer Accunts Exises (Total of lines 232 th 236)28,252,126 24,402,663FERC FORM NO.2 (12-96)Page 324
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
~I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(l) ri An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) ¡= A Resubmission Dec. 31, 2008
GAS OPERATION AND MAINTENANCE mENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Ooeration
240 907 Suoervision 358,414 203,722
241 908 Customer Assistace Expenses 9,501,378 2,560,257
242 909 Informational and Instrctional Exoenses 1,206,157 1,353,561
243.910 Miscellaneous Customer Service and Informational Exoenses 0 0
244 TOTAL Customer Service & Information Exoenses (Lines 240 thr 243)11 065,949 4,117,540
245 7. SALES EXPENSES
246 Ooeration
247 911 Suoervision
248 912 Demonstrating and Sellng Exoenses
249 913 Advertising Expenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Exoenses (Enter Total oflines 247 th 250)0 0
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Ooeration
254 920 Administrative and General Salaries 20,582,562 24,174,947
255 921 Offce Supplies and Expenses 13,336,411 . 16,321,971
256 (Less) (922) Administrative Expenses Transferred -Cr.(2,877,339)(3,189.967
257 923 Outside Services Employed 3,145,957 2,474,978
258 924 Prooert Insurance 762,980 1,530,791
259 925 Iniuries and Damages ..57,393 46,147
260 926 Emplovee Pensions and Benefits 1,001,143 1,055,713
261 927 Franchise Reauirements ,
262 928 Regulatory Commission Expenses 0 0
263 (Less) (929) Duplicate Charges - Cr.
264 930.1 General Advertsing Expenses 0 0
265 930.2 Miscellaneous General Expnses 1,973,610 2,274,57626931Rents747,038 814,674
267 TOTAL Ooeration (Enter Tota lines 254 th 266)38'729,754 45,503829
268 Maintenance
269 935 Maintenance of General Plant 0 0
270 TOTAL Administrtive and General Exp (Total oflnes 267 and 269)38.729,754 45503,829
271 TOTAL Gas O. & M. Exp (Lines 97.1 77,201,229.237.244,251 and 270)862.722157 806111.608
NUER OF GAS DEPARTMENT EMPLOYEES
i. The data on number of employee should be report for employee in a footnote.
the payroll period ending neaest October 3 i, or any payroll 3. The number of employee assignable to the gas
peod ending 60 days before or after October 3 i. 2. If deparnt from joint fuctions of combination utilties
the respondent's payroll for the reporting period includes may be detnnined by estimate, on the basis of employee
any special constrction personnel, include such employees equivalents. Show the estimat number of equivalent
on line 3, and show the number of such speial constrction employee attbuted to the gas deparent from joint
"functions.
1.Payroll Period Ended (Dat)12/31108
2.Total Regular Full-Time Employees 1,119
3.Tota Par-Time and Temporar Employees 54
4~Tota Employees 1,173
FERC FORM NO~ 2 (12-96)Page 325 (Next pàge is 328)
°°
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report is:
(I) !KAn OriginalQUEST AR GAS COMPAN (2) 0 A Resubmission
EXCHANGE GAS TRANSACTIONS (Account 806, Exchange Gas)
I. Report below pariculars (details) concerning the tions (less than 100,000 Mct) may be grouped.
gas volumes and related døllar amounts of natural gas 2. Also give the pariculars (detals) called for concern.
exchange transactions during the year. ,Minor tranac. i. eah natural gas exchange where consideration
Dec. 3 I, 2008
Line
No.
Name of Company
(Designate associated companies
with an asterisk)
Exchange Ga Recived
Point of Recipt
(City, state, etc.)
Dth
Debit
(Credit)
Account 242
(a)(b)(c)(d) .I
2 NO ACTIVITY IN 2008
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 TOTAL
PERC FORM NO. 2 (12-96)
".
Page 328
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is: Date of Report Year of Report
(1) fRn Original (Mo, Da, Yr)QDESTAR GAS COMPANY (2) ~ Resubmission Dec. 31,2008
EXCHANGE GAS TRNSACtIONS (Account 806, Exchange Gas) (Continued)
was received or paid in performance of gas exchange 4. Indicate points of receipt and delivery of gas so that
services. they may be readily identified on a map of the respon-
3. List individually net transactions occurring during dent's pipeline system.
the year for each rate schedule.
Exchange Gas Delivered Excess
Point of Delivery
(City, state, etc.)
Debit
(Credit)
Account 174
Dth
Received or
Delivered
Debit
(Credit)
AccountW6
Line
No.Dth
(e)(h)(D ( g)(i)
NO ACTIVITY IN 2008
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45.o o o o
FERC FORM NO. 2 (12-96)Page 329
Name of Respondent This Report Is:Date of Report Year of Report
(1)~ An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2)n A Resubmission Dec. 31, 2008
EXCHANGED GAS TRANSACTIONS (Account 806, Exchange Gas) (Continued)
5. Furnish any additional explanations needed to 6. Report the pressure base of meaurement of gas
furter explain the accounting for exchange gas volumes at 14.73 psia at 60 F.
transactions.
Charges Paid Revenues Received or FERC
or Payable by Respondent Receivable by Respondent TariffLineName of Company RaNo.(Degnate assoeiated companies Amount Accunt Amount Account Schedule
with an asterisk)Identifi-
cation(a)(i)(k)(I (m)(n)i
2 NO ACTIVITY IN 2008
3
4
5
6
7
8
9
10
II
12
I3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 TOTAL 0 0PERC FORM NO. 1 (12-96)Page 330
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
i
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(1) rn An Orginal (Mo, Da, Yr)
QUESTARGAS COMPANY (2) 0 A Resubmission . Dec. 31,2008
GAS USED IN UTILITY OPERATIONS
1. Report below details of credits durng 2. If any natual gas was used by the respondent for
the year to Accounts 810, 811 and 812 which a charge was not made to the appropnate operat-
ing expense or other account, list separately in colwn
(c) the Dth of gas used, omitting entres in colums (d).
Natual Gas Manufactued Gas
Account Gas Used Amount Gas Used Amount
Line Chiiged (Dth)of (Dt)of
No.Puose for Which Gas Was Used Credit Credit
(in dollar)
.(a)(b)(c)(d)(t)(g)
810 Gas used for Compressor
i Station Fuel-Cr 401 48,320 331,302
81 i Gas used for Products
2 Extraction-Cr *
Gas Shrnkage and Other Usage
3 in Respdnts Own Proc.
Gas Shrnkge, Etc. for Respdts
4 Gas Processed by Others
812 GaS used for Other Util. Opers-
Cr (Rpt sep. for each pnn. use.
5 Group minor uses)
6 Distrbution & General 401 206,814 1,483,362
7
8
9
10
11
12
13
14
15
16
.17
18 * Questa Gas does not use
19 Acct. 811
20
21
22
23
24
25 TOTAL 255,134 1,814,664
FERC FORM NO.2 (ED. 12-88)Page 331
Name of Respondent Ths Report Is:
(l) r: An OrginaQUESTAR GAS COMPANY (2) 0 A Resubmission
TRANSMISSION AND COMPRESSION OF GAS BY OTHRS (Account 858)
1. Report below parculars (detaìls) concerning item (less than 1,000,000 Mct) must be grouped.
gas transported or compressed for respondent by others 2. In colum (a) give name of companies to which payments
equallng more than 1,000,000 Mcf (Bct) and amounts were made, points of delivery and recipt of gas, names of
of payments for such services durng the year. Minor companies to which gas was delivered and from whichName of Company and DistanceDescription of Service Pedonned Transported
(Designate associated companes with an asterisk) (in miles)(a) (b)
Date of Report
(Mo,Da, Yr)
Year of Report
Dec. 31, 2008
Line
No.
i
2 Kern River
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
Varous
Questa Pipeline Company *Various
C.I.G.Varous
Northwest Pipeline
Fin Trasporttion Varous
,
** The Company does not publicly disclose individua customer account data. This dat is available to
. regulatory personnel under appropriat protecve orders.
*** Gas received differs from gas delivered due to transmission loss.
TOTAL
FERC FORM NO.2 (12-96)Page 332
I
I
I
I
I
I
I
I
I
i
\
I
I
I
I
I
I
I
I
I
I
I
I
'I
I
I
I
I
I
I
I
I
i
I
I
I
I
I
I
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, 2008
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858) (Contiued)
received. Points of deliver and receipt should be delivered, explain in a footnote the reason for difference,
so designated that they can be identified readily Le., uncompleted deliveries, allowance for tranmission
on map of respondent's pipeline system.loss, etc.
3. If the Mcf of gas received differs from the Mcf
Dth of Dth of Amount of Amount per Dt
Gas Delivered Gas Received Payment of Gas Received Line
(in dollar)(in cents)No.
(c),(d)(e)(f)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
132,522,019 134,403,671 61,723,405 45.924 43
FERC FORM NO.2 (12-98)CONFIDENTL
INRMTION
REDACTED
Page 333
Name of Respondent I
I
I
I
I
I
I
I
I
I
i
I
I
I
I
I
I
I
I
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
1'7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
, 50
This Report Is:
( 1 )!£ An Onginal
(2) 0 A Resubmission
OTHER GAS SUPPLY EXPENSES (Account 813)
Report other gas supply expenses by descriptive titles which expenses separtely. Indicate the functional classification
clearly indicate the nature of such expenses. Show maintenance and purpse of propert to which any expenses relate.Descnption Amount
(in dollars)
(b)
14,186,813
900
1,735,022
209,007,307
56,584
535,495
17,646
Date of Report
(Mo, Da, Yr)
Year of Report
QUESTAR GAS COMPANY Dec. 31, 2008
(a)
Storage Services
Hedging Costs
Gas Processing
Operator Service Agreement
Company Owned Production Costs (WY)
Gas Costs - C02 Gas Processing (UT)
Gas Costs - C02 Gas Processing (WY)
"
TOTAL 225539.767
FERC FQRM NO. i (12-96)Page 334
I
I
I
I
I
I
I:
I
I
I
I
I
I
I
I
I-
I
l
I
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(1) ug An OriginalQUESTAR GAS COMPANY (2) 0 A Resubmission
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (Gas)
1 Industr association dues
2 Experimental and general research expenses
3 publishing and distributing infonnation and reports to stockholders; trstee, registrar,
and transfer agent fees and expenses, and other expenses of servicing outstading
securties of the respondent
4 Other expenses (items of$5,000 or more must be listed separately in this colum showing
the (1) purpose, (2) recipient and (3) amount of such items. Amounts of less than $5,000
may be grouped bv classes if the number of items so grouoed is shown)
5 American Gas Association
6
7 American Red Cross
8
9 Directors Insurance
10
11 Directors/OfficersDeferred Stock Revaluation
12
13 R&D Delta Funds
14
15 Miscellaneous
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL
Dec. 31, 2008
254,481
163,000
327,694
(84,243)
1,312,694
(16)
1,973,610
FERC FORM NO.2 (12-96)Page 335
Name of Respondent This Report Is:Date of Report Month of Report
(I) (K An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2008
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404.1, 404.2, 404.3, 405)
(Except Amortizion of Acquisition Adjustments)
1. Report in Section A the amounts of depreciation the intervals between the report years (1971, 1974,
expense, depletion and amortizaion for the accounts and every fift year thereafer).
indicated and classified according to the plant Report in column (b) all depreciable plant balances to
functional groups shown.which rates are applied and show a composite total (If
2. Report all available information called for in more desirable, report by plant account, subaccount or
Section B for the report year 1971, 1974 and every functional classifications other than those pre-printed
fifth yea thereafter. Report only anual changes in in column (a). Indicate at the bottom of Section B the
Section A. Summar of Depreciation, Depletion, and Amorton Charges
Amortizaion and
Depreciation Depletion ofProduc-Amortiztion of
Line Expene ing Natural Gas Land Underground Storage
No.Functional Classification (Accunt 403)and Land Rights Land and Land Rights
(Account 404. 1)(Account 404.2)
(a)(b)(c)(d)
1 Intagible plant
2 Production plant, manufactured gas
3 Production and gathering plant,
natral gas 955,147 21,848
4 Products extrtion plant
5 Underground gas storage plant
6 Other storage plant
7 Base load LNG terminating and
processing plant
8 Transmission plant
9 Distrbution plant 33,909,674 0
10 General plant 6,580,771 0
II Common plant-gas
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 41,445,592 21,848 0
FERC FORM NO.2 (12-96)Page 336
I
I
I
I
I
J
I
I
l
I
I
I
I
I
I
J
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
.1
I
I
I
Name of Respondent This Report Is:Date of Repoort Year of Report
(1)0 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)o A Resubmission Dec. 31, 2008
DEPREÇIATIQN, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404.1,404.2,404.3,405)
(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). Ifcomposite 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 column (b) and (c) on this basis. Where the and nate of the provisions and the plant items
unit-of-production method is used to detennine depreciation to which related.
Section A. Summar of Depreciation, Depletion, and Amortization Charges
Amortization of Other
Limited-tenn Amortization of Other Line
Gas plant Gas Plant Total Functional Classification No.
(Account 404.3)(Account 405)
(e)(t)(g)(a)
Intagible plant 1
Production plant, manufactured gas 2
Production and gathering plant,3
0 976,995 natual ~as
Products extrction plant 4
Underground gas storage plant 5
Other storage plant 6
Base load LNG tenninating and 7
processing plant
Transmission plant 8
0 33,909,674 Distrbution plant 9
0 6,580,771 General plant 10
Common plant-gas ll
12
13
14
15
16
17
18
19
20
21
22
23
24
0 0 41,467,440 TOTAL 25
FERC FORM NO.2 (12-96)Page 337
Name of Respondent This Report Is:
(I) * An OriginalUESTAR GAS COMPAN 2 A Resubmission
DEPRECIATION, DEPLETION, AND AMORTIZTION OF GAS PLANT
Section B. Factors Used in Estimatin De reciation Char es
Date of Report
(Mo, Da, Yr)
Year of Report
Line
No.
Depreciation
Plant Base
(Thousands)
(b)
Applied
Depr. Rate(s)
(Percent)
(c)
Functional Clasification
(a)
Production and Gathering Plant
2 Offshore
3 Onshore
4 Underground Gas Storage Plant
5 Transmission Plant
6 Offshore
7 Onshore
8 General Plant
9
$.1024 per MCF
3% to 10%78,586
173,333 2.5% to 25%
10
Notes to Depreciation, Depletion and Amortizaion of Gas Plant
Amortizaion and Depletion of Producing and Lad Rights Account 404 i
Basis for Amortzation - Unit of Production
Basis for Amortzation - Estimated service life
FERC FORM NO.2 (12-96)Page 338
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
l
J
I
I
I,
'i'
I
I
I
I
I
Î
I
I
I
I
I
I
ì
I
I
I
BLANK PAGE
(Next page is 340)
o
I
'I
I
I
I
I
I
i
l
I
I
I
'i
I
I
""--'.I
¡
I
I
Report the information specified below, in the order
given, for the respective income deduction and interest
charges accounts.
(a) Miscellaneous Amorization (Accunt 425)--
Describe the natue of item included in this acount,
the contr account charged, the total of amortization
charges for the year, and the period of amortization.
(b) Miscellaneous Incopie Deductions--Report the
natue, payee, and amount of other income deductions
for the year as required by Accounts 426.1, Donations;
426.2, Life Insurance; 426.3, Penalties; 426.4, Ex-
penditues for Certin Civic, Political and Related
Activities; and 426.5, Other Deductions, of the Uniform
System of Accounts. Amounts of less than $250,000 may
be grouped by classes within the above acounts.Line Item~. (~
1 Miscellaneous Amortizion - Account 425
2 Gas Plant Aquisition Adjustments - Account 425
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17 Interest on Debt to Associated Companies - Accunt 430
18 Questa Corporaion
19
¡ 20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
Amount
(b)
Total Account 425 o
Miscellaneous Other Income Deductions - Account 426
Donations - Account 426.1
Life Insurance - Account 426.2
Expenditures for Cerin Civic, Political & Related Activities - Accunt 426.4
Other Donations, Dues, Etc. - Account 426.5
Appliance Financing Progr - Revenue and Expenses - Accunt 426.8
356,202
o
91,108
864,399
o
Total Account 426 l.11 709
2,031.690
Total Account 430 2031690
Other Interest Expense - Account 43 i
Interest on Gas Balance Account
Ban Serice Charges and other Miscellaneous Interest Chares 897,582
528.850
Total Account 43 i i 426432
FERC FORM NO. i (12-96)Page 340
l
I
I
I
IJ
I
I
I
l
I
I
I
I
I
I
I
I
i
I
BLANK PAGE
(Next page is 350)
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report Is:
(I) il An Original
(2) 0 A Resubmission
REGULATORY COMMISSION EXPENSES (Account 928)
i. Report below details of regulatory cases in which such a body was a par.
commission expenses incured during the current year 2. In colums (b) and (c), indicate whether the expenses
(or in previous years, if being amortize) were assessed by a regulatory body or were otherwise
relating to fonnal cases before a regulatory body, or incured bv the utilitv.
Description Asess by Expenses
(Furnish name of regulatory commission or body, Regulatory of
QUESTAR GAS COMPANY
Tota
Expenses
Lini the docket number, and a description Commission Utilty to Date
No.of the case.)
(a)(b)(c)(d)
i Uta Public Service Comm.
2
l
3
4 Uta General Rate Case 0 0
5 Uta Pass Thru Rate Case 0
6
7
8
9 Various Dockets less
i 0 than $25,000
II
12
13
14
o
Tota Uta o
15 Wyo. Public Service Comm.
16
17 Wyoming Pass Thru
18
19
20
21 Varous Dockets less
22 than $25,000
23
24
25 TOTAL
FERC FORM NO.2 (12-96)
o
Total Wyoming o
o
Page 350
Dec. 3 i, 2008
Deferred
in Account
182.3 at
Beginning
of Year
(e)
o
o
o
o
o
o
I
I
I
I
I
i
I
I
I
'i
I
I
I
I
I
I
I
l
I
I
i
I
ì
I
I
l
,
"I
I
I
l
l
I
l
I
I
:1
I
Name of Respondent This Report Is:Date of Report Year of Report
(l) rn An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)o A Resubmission Dec. 31, 2008
REGULATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incured in prior 5. List in colur (t), (g), and (h) expenses
years that are being amortized. List in colur (a) the incurred durng 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 INCURD DURG YEAR AMORTIZED DURG YEAR
CHARGED CURNTY TO Deferred in
Deferred to Contra Amount Account 182.3 Line
Deparment Account No. Amount Account 182.3 Account End of Yea No.
(t)(g)(h)(i)(j)(k)(1)
1
2
3
GAS 928 0 4
;
GAS 928 0 5
6
7
8
9,
GAS 928 0 10
11
0 12
13
14
15
16
GAS 928 0 17
18
19
20
21
GAS 928 0 22
23
0 24
0 25
FERC FORM NO.2 (12-96)Page 351 (Next page is 354)
Name of Respondent This Report is: I~ate of Report Year of Report
(l) oc An Original (Mo,Da, Y r)QUESTAR GAS COMPANY 1(2) 0 A Resubmission December 3 I 2008DISTRUTION OF SALARES AN WAGES
Report below the distribution oftotal salanes and wages for the year.Segrgate amounts origially chaged to clearing accounts to UtiltyDeparents, Constrction, Plant Removals, and Oter Accounts, and enter such amounts in the appropriate lines and columns provided.
In deterining this segregation of salaries and wages originally chared to clearing accounts, a method of approximation
giving substantially corrct results may be used. When reporting detail of other accounts, enter as many
rows as necessar numbered sequentially staing with 74.01, 74.02, etc.
Direct Payroll Allocation of
Distribution Payroll Chargee Total
for ClearingLineClassificationAccountsNo.(a)(b)(c)(d)i Electrc
2 Operation
3 Production
4 Transmission
5 Distribution
6 Customer Accounts
7 Customer Service and Infonnational
8 Sales
9 Administrtive and General
10 TOTAL Operation (Total of lines 3 thr 9)
11 Maintenace
12 Production
l3 Trasmission
14 Distribution
15 Administrative and General
16 TOTAL Maintenance (Total oflines 12 th 15)'
17 Total Operation and Maintenance
18 Production (Tota oflines 3 and 12)
19 Transmission (Total of lines 4 and 13)
20 Distrbution (Total of lines 5 and 14)
21 Customer Accounts (Line 6)
22 Customer Service and Infonnational (Line 7)
23 Sales (Line 8)
24 Administrative and General (Total oflnes 9 and iS)
25 TOTAL Operaion and Maintenance (Total of lines 18 thru 24)
26 Gas
27 Operation
28 Production-Manufactu Gas
29 Production-Natu Gas (Includine: Exoloration and Development)
30 Oter Gas Supply
31 Storiue. LNG Tenninaline: and Processing
32 Tramission
33 Distribution 15,902,623 15,902,62334Customer Accounts 10,649,003 10,649,00335Customer Service and Informational 11,080,370 11,080,37036Sales
37 Administratve and General (See Note A) 11,735,589 972,144 12,707,73338TOTAL Operation (Total of lines 28 thr 37)49,367,585 .972,144 50,339,72939Maintenance
40 Production-Manufacred Gas
41 Production-Natu Gas (Icluding Exploration and Development)
42 Oter Gas Supply
43 Storae:e LNG TermnalinlZ and Processin~
44 Trasmission
45 Distrbution ",
7,708,178 7,708,17846Administrtive and General
47 TOTAL Maintenance (Total oflines 40 th 46)7,708,178 7,708,178FERC FORM NO.2 (12-96)Page 354
l
I
I
í
I
I
,
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
i
I
I
'i
I
I
I
I
l
I
l
I
I
l
I
Name of Respondent This Report is:Date of Report Year of Report
QUESTAR GAS COMPANY (l) fX' An Onginal (Mo,Da,Yr)
2) A Resubmission December 31 2008DISTRIUTION OF SALARS AND WAGES (Continued)
Direct Payroll Allocation of
Distribution Payroll Charged Total
for CleaingLineClassificationAccountsNo.(a)(b)(c)(d)48 Gas (Continued)
49 Total Operation and Maintenance
50 Production-Manufactured Gas (Total of lines 28 and 40)
51 Production-Natural Gas (Including Exploration and Development)
(Lines 29 and 41)
52 Other Gas Supply (Total of lines 30 and 42)
53 Storage, LNG Terminaling and Processing
(Total of lines 31 and 43)
54 Trànsmission (Total of lines 32 and 44)
55 Distribution (Total of lines 33 and 45)23,610,801 23,610,801
56 Customer Accounts (Total of line 34)10,649,003 10,649,003
57 Customer Service and Informational (Total of line 35)11,080,370 11,080,370
58 Sales (Total of line 36)
59 Administrative and General (Total oflines 37 and 46)11,735,589 972,144 12,707,733
TOTAL Operation and Maintenance (Total of lines 49 thni 58)57,075,763 972,144 58,047,907
60 Other Utilty Deparents
61 Operation and Maintenance
62 TOTAL All Utilty Dept. (Total oflines 25, 59, and 61)57,075,763 972,144 58,047,907
63 Utilty Plant
64 Constrction (By Utilty Deparments)
65 Electric Plant
66 Gas Plant 13 369,445 1,052396 14421841
67 Oter
68 TOTAL Constrction (Total of lines 65 thr 67)13,369,445 1,052,396 14,421,841
69 Plant Removal (By Utiltiy Deparents)
70 Electrc Plant
71 Gas Plant
72 Oter
73 TOTAL Plant Removal (Total of lines 70 thni 72)
74 Other Accounts (Specify):
74.01 400 - Operating Revenue 0 0
74.02 146 - Accts. Rec. Assoc. Companies 8,307,530 92,658 8,400,188
74.03 182 -Pipeline integrity 716,392 0 716,392
74.04 232020 . Misc.0 0
74.05 182400 -DSM 622,742 622,742
74.06
74.07
74.08
74.09
74.10
74.11
74.12
74.13
74.14
74.15
74.16
74.17
74.18
: 74.19
75 TOTAL Other Accounts 9646664 92658 9.739322
76 TOTAL SALARS AND WAGES 80.091.873 2.117197 82209070FERC FORM NO.2 (12-96)Page 355
BLANK PAGE
(Next page is 357)
I
I
I
I
i
l
I
,
I
I
I
I
I
I
I
I
I
l
I
I
I
i
Î
I
I
I)
,
I
I
I
I
í
I)
i
I
I
I
I
I
Name of Respondent This Report Is:Dat of Report Yea of Report
(1) ül An Original (Mo, Da, Yr)QUESTAR GAS COMPAN !(20 A Resubmission Dec. 31,2008CHAGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
I. Report the information specified below for all 426.4 Expenditures for Certn Civic, Political andcharges made during the year included in any account Related Activities.
(including plant accounts) for outside consultaive and (a) Name and address of person or organizaionother professional services. (Tese services include rendering services.rate, management, constrction, engineering, researh,(b) description of services received durng year andfinancial, valuation, legal, accounting, purchasing,project or cae to which services relat,advertising, labor relations, and public relations, ren-
(c) basis of charges,dered the respondent under written or oral argement,(d) total charges for the year, detailng utiltyfor which aggregate payments were made during the year to deparent and acount charged.any corporaion, parership, organizaion of any kind, or 2. For any service which are of a continuing natre,individual (other than for services as an employee or for give the date and term of contract and da of Commis-payments made for medical and related services) amounting sion authorization, if contrt received Commissionto more than $25,000, including payments for legislative approval.services except those which should be reported in Account 3. Desig;nate with an aserisk associated comoanies.i NAME & ADDRESS SERVICE ACCOUNT AMOUNT2Amca Wesl Analytcallab Envienta Ser 401 41,65.303463 Wet 36 SouUi Salt lae Cit UT4a Jackson Constrcton & Èngineeng Inc Constctn 107 1,337,431.7355501 West Wels Panl Road WeslJordan UT
6 alue Slaes of Utah Sinng 401 188,n3.237PO Box 1517 Draper UT
8 BoneviHe Biling and CoHections Collecs 401 20,111.299PO Box 309 Ogden UTioCH2M Hill Engineering Servs Inc Enginee 107 28,94.26II6399 SouUi Fiddlers Gren Circe Gred Vilag CO
12 CH2MHIll Envimental Seric 401 75,862.4313Dèpartt #925 Denver CO14CarTer Cororation Contrctng 107 61,3.1315PO Box 9384 Chicao IL
16 Clean Haror Envinmenta Servic 401 103,399.1717PO Box 342 Boston MA
18 Coas 10 Coast USA NDE Se LlC Sysem Integrity 182 58,959.331927501 SW95lh Avenue Suite 930 WlsonviHe OR
20 Conam Inspcton & Engineering Serces Engineerng 107 291,124.6121195 Claisvile Road Princelon Jet NJ22Cocetn Enery Advisor legal 401 270.95.6123293 Boston Post Road Wesl Suile 500 Mariborugh MA
24 Corrsion Cotr Tecnologies Corsion Enginng 107 39,03.67257821 Soul 700 Easl Suite 150 Sandy UT26DTN I Meleooglx Inc Rales 401 '34,50.0027PO Box 1450 NW-1412 Mineapolis MN
28 Dan Jones & Assocles Custo Ser Sur 401 39,600.0029515 Sou 700 Eas Suite 3H Salt lae Cit UT
30 Diamond S Company Conston 107 4,784,85.5331695 West Eve Str Salllake CI UT
32 Oon Calve Paintg and Speal Coalig Cotrng 107 241,411.37331341SoUi 7530 West Hei UT34Dunn & Dun P C legal 107 256,04.053550 East 200 SouUi 2nd Floor Salt lae CI UT36E & R Paiting Inc Cotrg 107 37,630.0037PO Box 27261 Salt lake Cit UT
38 E T Tecologies Inc Cotrng 107 30,146.2539600 West 1300 Sou Sail Lake Cit UT40ELM Locting & Utilit Serices SUleyng 401 2,671.521.841PO Box 16780 Missola MT42Eleca Consultts Inc Rig of Way Coi 107 156,451.01433521 Gabe Road Billngs MT
44 Empire Cust Exor LLC Contrng 107 34,490.0045PO Box 186 San UT
46 Enei Adviso Leal 401 246,729.0647293 Boslon Post Road Wesl Suile 50 Marlbogh MA
48
FERC FORM NO.2 (ED. 12-87)Page 357
Name of Respondent Thi~eport Is:Date of RepOi1 Year of Report
(1) An Origina (Mo, Da, Yr)QUEST AR GAS COMPAN I (2) A Resubmission Dec. 3 I, 2008CHAGES FOR OUTSIDE PROFESSIONAL AN OTHER CONSUL TA TIVE SERVICES
1. Report the information specified below for all 426.4 Expeditures for Certin Civic, Political and
Icharges made during the yea included in any acunt Relat Activities.
(including plant accounts) for outside consultave and (a) Name and address of person or organization
other professional services. (These services include rendenng services.
rate, management, constrction, engineering, resech,(b) descnption of services received dunng year and Ifinancial, valuation, legal, accounting, purchasing,project or case to which services relate,advertsing, labor relations, and public relations, ren-
(c) basis of charges,dered the respondent under written or oral argement,(d) total charges for the year, detaling utiltyfor which aggregat payments were made during the yea to deparent and account charged.any corporation, parerhip, organizaion 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 da and term of contrct and date of Commis-
payments made for medical and relat service) amountig sion authonzaon, if contract received Commission ".to more than $25,000, includi payments for legislatve approval.services exceDt those which should be repOrt in Accunt . 3. Desiimte with an asrisk associated comDanies.
1 NAME & ADSS SERVCE ACCOUNT AMOUNT2Ener Soltls Inc En Se 107 112,870.873423 West 300 South Suite 200 Sal Lae CI UT
4 Ensign Engineeng & Land Sur Slrra Engineeng 107 25,513.59590 East For Union Blvd Suite 100 Midvae UT
6 Envimenta System Resea Insll enineg 107 233,747.09 ~7 File # 5430 Los Angeles CA
8 Espial Consultg LLC Rates 401 62,812.5091467 Wllon Way Sa Lae CI UTtoExress Recver Servce Inc Co 401 263.739.05IIPO Box 26415 Sa Lae City UT
12 Gannett Fleng Inc De S1 401 35,917.0513PO Box 829160 Ph PA
14 Globallnslghtlnc Rat 401 70;204.7015PO Box 84730 Bos MA
16 Goder Aste Inc En-m 107 67,781.4717lox 9354 AI GA
18 Holme Robrt & Own LLP Leg 401 105,447.1919PO Box 1618 Deve co20Hom Today Uta Editon Advsig 182 35.00.0021435 East Broadwa Salt Lake City UT22InfoPrint Solutions Company Maintean 401 54,802.1923PO Box 64225 PiUbur PA24lntenuntan Drg Testing LLC Humn Ress 401 ,39,142.0025PO Box 980 Sa Lae CI UT26Kassing Anre Adsi LLC Ad 401 156,452.44271935 Ea Vine Str Suite 29 Sa Lae Ci UT
28 Kyi Koh & Os LL Leg 401 50,00.0029230 West Tow RI Pai #5 SM UT30LE Cosulti Engne & Sur Inc Sui 107 102,182.5031332 Noi1 Ma Str Spsh Foi UT
32 Legislative Execve Cosullg Legal 401 32,00.003344 We 30 South Salt Lake City UT34MP Envirota Sers Inc Enviii SerCE 107 163.775.3335104 Nor Indstral Par Cire Grtsvile UT
36 MeaG LLC Syem Interi 182 699.208.71 ,
37 450 Nor Mission Roa Rose Ml38Met Soluts Pros UC Me Insttl 107 305.46.60;l9 491 Brist Court Alpine UT
40 Mla'so Corpration Infoi Tedog 401 99,475.0841123 Wrght Broers Drive Sa Lae CI UT
42 Moran Pav Co 401 45,3.0043PO Box 190 Cl UT
44 Mount La Co In Coecs 401 52,524.284548 We 50 No Am Foi UT46NESlncEnviroen Se 426 47,473.6447260 Vklnia Avee NW Suite 505 Washingto DC
48
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
FERC FORM NO. 2 (ED. 12-7)Page 357a I
I
I
I
,.
I
l
I
I
I
I
I
I
I,
I
I
I
I
l
I
Name of Respondent This Report Is:Date of Report Yea of Report
(I) I3 An Original (Mo, Da, Yr)QUESTARGASCOMPANY (2) 0 A Resubmission Dec. 31, 2008CHAGES FOR OUTSIDE PROFESSiONAL AN OTHR CONSULTATIVE SERVICES
I. Report the infonnation specified below for all 426.4 Expenditures for Certn Civic, Political andcharges made during the year included in any account Related Activities.
(including plant accounts) for outside consultative and
(a) Name and address of person or organizaionother professional services. (These serices include rendering services.rate, management, constrction, engineenng, research,(b) description of services received during year andfmancial, 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 argement,
(d) tota charges for the year, detailng utiltyfor which aggregate payments were made during the year to deparent and account charged.any corporation, parership, 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 dat and tenn of contrt and dat of Commis-payments made for medica and related servicesJ amounting sion authorization, if contrt recived Commissionto more than $25,000, including payments for legislative approval.services except those which should be report in Accunt 3. Designate with an asterisk assoiated companies.I NAME & ADDRESS "SERVICE ACCOUNT AMOUNT2NexantlncDSM Admliston 182 723,155.503101 sed Strt 1 0l Floor San Francisco CA4Niels Fugal & Sons Company Costcton 107 11,924,334.415PO Box 650 Pleasant Grve UT6Norer Pipeine Constcl Co.Constron 107 35,948,715.2972355 W Utopia Rd Phoenix p;8 OMC Interational LLC Une Inspecon 107 56,975.059PO Box 941233 Houston TXioOn Call Locator ltd Surveyng 401 199.159.13IIPO Box 16780 Missoula MT12PECIDSM Administtion 182 1,686,081.031314OSW5l/Aveue Suite 700 Poran OR
14 PII Nort Amerca. Inc.So Maintenance 107 77,310.0015PO Box 849754 Houston TX16Parsons Behle & Latimer Legal 401 57,447.0817PO Box 45898 Salt Lake Ci UT
18 Pec Stiping Inc Contrctg 401 66,96.9619PO Box 70076 West Valley Cily UT
20 Peteum Equipment Company Contrg 107 30,507.08211174 Soul/ 3r West Salt Lae City UT22Proesonal Serce Induslis Inc Constcton 107 27,744.50232779 SoUl 600 West Sal Lake Cily UT24PsomaslncSuryig 107 158,112.20252825 East Cottonwood Paiay Salt Lake Cil UT26QuestaCorortionAdmjnlsttion 401 4.810,281.78 *27 180 East 100 Soult Salt Lake Cily UT28Que Proec Employee Company T em Seces 401 1,520,390.27 *29 180 Eas 1 00 SoUl Sat Lake Ci UT30R B M Serces Inc Mainteance 184 135,879.0731168 We 140 Nor Provo UT32Ray Quine & Nebeker Legal 401 30,727.9833PO Box 45385 Salt Lake Cil UT34RicJle7Adve 182 1,275,282.8535280 Solt 40 West Suite 200 Salt Lae Cil UT36Roc Mouin Inspeon Inc Line Inspon 107 25,020.66373037 Yellowstone Road Roc Sprgs Wf
38 Roc Mouin lie Systes Inc Const 107 812,670.4739PO Box 57 Lande Wf40Roc Mounlan Serce Bureau Inc Coecons 401 35.981.3641PO Box 459 RocSprings Wf42S & S Enteirise of Moa Inc Excang 107 43,789.264348 Bobcat COrt Moa UT44SWCA Enviromen Consuts Envl Serce 107 101,90.5245PO Box 92170 Elk Grve IL46Sai Lak Cem Cullng Inc Contrctng 401 81,134.90472290 Soul/ 60 We Salt Lae Cil UT
48
FERC FORM NO.2 (ED. 12-87)Page 357b
IName of Respondent This Report Is:
(I) (l An OriginalQUESTARGASCOMPAN 2 0 AResubmission
CHAGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
426.4 Expenditues for Certn Civic, Political and
Relat Activities.
(a) Name and address of person or organiztion
rendering services.
(b) description of services received during yea and
project or case to which services relate,
( c) basis of charges,
(d) total charges for the year, detaling utilty
deparent and acunt charged.
2. For any services which are of a continuing nature,
give ~e date and tenn of contrct and date of Commis-
sion authorion, if contr received Commission
approval.
3: Desi ate with an asrisk assoiated com anies.ACCOUNT AMOUNT
107 238,680.35
i. Report the information specified below for all
charges made during the yea included in any acunt
(including plant accounts) for outside consultave and
other professional services. (These services include
rate, management, constrction, engineeing, research,
financial, valuation, legal, accounting, purchasing,
advertising, labor relations, and public relations, ren-
dered the respondent under written or ora argement,
for which aggregate payments were made durng the yea to
any corporation, parership, organizion of any kind, or
individual (other than for services as an employee or for
payments made for medica and relat seice) amountig
to more than $25,000, including payments for legislatve
services exce t those which should be re rted in Accunt
I NAME & ADRESS
2 Salt Lake Valley Solid waste
3 6030 West Califoria Ave
4 Secrita Security Servces USA Inc
5 File 57220
6 ShaCor Pipe Protecon LLC
7 2350 N Sam Houston Pkw E Suite 50
8 Souther Cross Corortion
9 POBox2168
10 Staker Pavig and Contrcton
II PO Box 27598
12 Stoe Rives LLP
I 3 One Ut Cete
14 Slo Haven Wals.LLC
15 492 Sou 250 West
16 Stretralntegri Asates Inc.
17 3315 Almaden Exressy Suie #24
18 TOW Serce Inc
19 1207 Mahalo Place
20 Tegarden & Asocates Inc
21 105 Point Eas Drive
22 TeleVox Sofare Inc
23 ~ 110 MonUima Blvd Sulle 700
24 Telveit Miner & Miner
25 PO Box 336834
26 Tempest Enterrises
27 4681 SouUi 30 We
28 The C8s Grp Inc
29 57 Wa Str
30 Tier Coon Conlrlnc
31 1608 Schof Lane
32 Unive Cyer Se Inc
33 94 West Mat Avenue
34 Valve Repai Cosuts LLC
35 117 Comm Drive
36 Vortexlnc
37 1939So1l413OWe
38 wasa Elec
39 1574 So We Teme
40 Wllter Cost Coany Inc
41 POBox43O
42 WIll Glove Buiding Maice ii
43 257 Ketu Ave
44
45
46
47
48
SERVICE
Sod wast Disposa
Salt Lake Cl UT
Secri
CA
Un Inspecon
TX
Lea Sui
GACoSa Lae Cl UT
leg
Sal La!l Cl UTCog
Pl Gr UT
Syem Integri
CA
Une inspeon
Rano Domlng CA
ApraSai
Los Angeles
Houst
No
Sa Jo
NasvllleTN
Mo Cust Serce
AL
So Cosug
COCo
UTDSM Ad
MAColrg
NM
Cyinder Testing
UT
Colrng
WfCo
UTCo
UTCo
UTMace
UT
Gr
Mu
W8
Fanlngton
Salt Lae City
Evast
Sal Lae Cl
Sa La Cl
Br Cl
Sal Lae Cl
Dat of Report Year of Report
(Mo, Da, Yr)
401 23,417.63
154 832,419.86 I401122.445.80
107 672,389.78 I401272.925.21
107 49,780.00 I182275,30.34
107 110,737.88 I40134.844.38
401 37.106.84 I107893.130.00
107 9,56,021.80 I182273,071.59
107 360,928.00 I18443,381.2
184 32,511.81 .,
184 25,054.16
184 461.32 I1078,781,947.28
184 112,66.44 I
I96,947,nO.82
Page 357c Next Page is 500 IFERC FORM NO.2 (ED. 12-87)
I
/1
I
I
I
I
I
I
I
I
I
I
IJ
I
I
I
I
I
I
BLANK PAGE
(Next page is 508)
Name of Respondent This Report Is:
(1) IK An Original
(2) 0 A Resubmission
COMPRESSOR STA nONS
1. Report below pariculars (details) concerning com- such staons are used. Relatively small field compressor
pressor stations. Use the following subheaings: field stations may be grouped by production areas. Show the
compressor stations, products extraction compressor number of stations grouped. Designate any staion held
stations, transmission compressor stations, distribution under a title other than full ownership. State in a foot-
compressor stations, and other compressor stations. note the name of owner or co-owner, the nature of respon-
2. For column (a), indicate the production area where dent's title, and percent of ownership, if jointly owned.
Date of Report
(Mo, Da, Yr)
Yea of Report
QUESTAR GAS COMPANY Dec. 31, 2008
Line
No.
Number
of
Employees
Plant Cost
Name of Station and Location
(a)(b)(c)
i Distribution Compressor Stations
2
3 Uta
4 Weber County
5 J. W. Allen
6
7 Salt Lake County
8 Lark Station
9
10 Sanpete County
11 Indianola
12
13
14
15 Tota Distrbution
16
17
18 Production and Gathering
19 Ace Compressor Plant
20 Birch Creek #1
21 Birch Creek #2
22 Total Production and Gathering
23 Total
24
25
26
27
28
29
30
31
32
33 * Records not available
34 A - Fuel or power (d) and Gas for Compresor Fuel (f) is supplied by producers
35 where it is used upst of delivery point.
36 B - Compressor was only run for testing purose.
37
38
FERC FORM NO.2 (12-96)
1,180,183
1,145,423
1,921,364
4,246970
29,304
288,443
39.943
357,691
4604661
Page 508
I
I
I
I
I
I
I
I
I
I
,I
,
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Year of Report
(I) (R An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)o A Resubmission Dec. 31, 2008
COMPRESSOR STATIONS (Continued)
Designate any station that was not operated during the tion during the year and show in a footnote the size of each
past year. State in a footnote whether the book cost of such unit, and the date each such unit was placed in operation.
such station has been retired in the books of account,or 3. For column(d), include the type of fuel or power, if
what disposition of the station and its book cost are other than natural gas. If two types of fuel or power are
contemplated. Designate any compressor units in trans-used, show separate entries for natural gas and the other
mission compressor stations installed and put into opera-fuel or power.
Expenses (Except depreciation and taxes)Operation Dat
Total No of
Compressor Comprs.DateFuel or Power Other Gas for Compressor Hours of Oprated of Line
Fuel Dth Operation at Time Station No.
During of Station Peak
Year Peak
(d)(e)(f (g)(h)(i)
I
2
3
4
(18)7,690 (3)i I 09/04/08 5
6
72363,585 (I)I i 10123108 8
9
io
225,991 994 33,477 7,383 I 01116/08 II
12
13
14
226,209 12.268 33.473 7,385 3 15
16
17
18
A A ***19
A A ***20
A A ***21
.2222620912268334737385323
24
25
26
27
28
29
30
,31
32
33
34
35
36
37
38
I
I
I
I
I
I
I
I
I
I
I,
I
IJ
I
I
I
I
I
I
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) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY 2) fi A Resubmission Dec. 31, 2008
GAS STORAGE PROJECTS
i. Report paricular (details) for total gas storae projects.3. Give parcular (details) of any gas stored for the benefit
2. Total storage plant (column b) should agree with of another compy under a gas exchange argement or
amounts reported by the respondent in Accts 350.1 to on basis of pure and reale to other company. Designate
364.S inclusive (pages 206-207).with an asterik if other company is an associated company.
Item Total
Line Amount
No.(a)(b)
i Natual Gas Storage Plant
2 Land and Land Rights
3 Strctues and Improvements
4 Storage Wens and Holders
5 Storage Lines
6 Other Storage Eauipment
7 TOTAL (Enter Tota of Lines 2 Thru 6)
8 Storage Expenses
9 Operation
10 Maintenance
Ii Rents
12 TOTAL (Enter Tota of Lines 9 Thr 1 I)
13 Storage Operations (In Dth)
14 Gas Delivered to Storage
15 Januar 553,000
16 Februar 495,431
17 March 353,299
18 April 759,532
19 May 2,274,71
20 June 1,449,851
21 July 2,225,244
22 Augut 2,365,057
23 September 2,337,352
24 October 1,422,301
25 November 1,007,941
26 December 1,282,624
27 TOTAL (Enter Total of Lines is Th 26)16,526,343.00
28 Gas Withdrawn from Storage
29 Januar 3,737,00
30 Februar 2,246,87S
31 March 3,178,983
32 April 1,190,981
33 May 307,091
34 June 254,S27
35 July 4,553
36 August 520,690
37 September 39,540
3S October 1,834
39 November 448,405
40 December 3,883,744
41 TOTAL (Enter Tota of Lines 29 Thr 40)15,814,526.00
FERC FORM NO.2 (12-96)Page 512
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
l
I
l
Ii
I
I..
I
I
I
I
I
I
I
I
Name of Respondent This Report is:Date of Report Year of Report
(1)~l An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)n A Resubmission Dec. 31, 2008
GAS STORAGE PROJECTS (Continued)
Line Item Total
No.Amount
(a)(b)
Storage Operations (In Dth)
42 Top or Working Gas End of Year 11,745,499
43 Cushion Gas (Including Native Gas)0
44 Total Gas in Reservoir (Enter rotal of Line 42 and Line 43)11,745,499
45 Certified Storage Capacity
46 Number of Injection - Withdrawal Wens
47 Number of Observation Wells
48 Maximum Day's Withdrawl from Storage
49 Date of Maximum Days' Withdrawal
50 LNG Terminal Companies (In Mct)
51 Number of Tanks
52 Capacity of Tans
53 LNG Volumes
54 a) Received at "Ship Rail"
55 b) Transferred to Tans
56 c) Withdrawn from Tanks
57 d) "Boil Off' Vaporization Loss
58 e) Converted to Mcfat Tailgate of Terminal
FERC FORM NO.2 (12-96)Page 513
Name of Respondent This Rert Is:Date of Reprt Yea of Re
(1)1! An Orgin (Mo, Da, Yr)QUESTAR GAS COMPANY (2) ñ A Resbmission Dec. 31, 2008
TRNSMISSION LIN
i. Report below, by stae, the total miles of trsmission lines of each tranmission syst opte by repondt at end of yea. 2. Report separately any lines held under a title other than full ownership. Dèiiinate such lines with as as in column (b) and in a footnote st the name of owner, or co-owner,
nature of respondents title. and percent ownership if.iointly owned.
3. Report sepaately any line th was not operate durii the past yea. Ente in a footnte the detils and stte whetl the book cost of such a line, or uny poion theref, has be
retired in the books of acount, or what disposition of the line and its book costs are contemplate.
4. Renort the numbe of miles of nine to one decimal ooint
Designation (Identification).Tot MilesLineof Line or Group of Lines of Pipe No,
(a)(b)(c)
I
2
3
4 Page Not Applicable
5
6
7
8
9
10
11
12
,
13
14
15
16
,17
18
19
20
21
22
23
24
25
FERC FORM NO.'Z (12-%)Page 514
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
,I...
I'
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
(Next page is 518)
Name of Respondent Th Report Is:Dat of Reprt Year of Rep
(I) 00 An Ongin (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Rebmison Dec. 31. 2008
TRNSMISSION SYSTEM PEAK DELIV
I. Report below the total tranmission system deliveries of gas (in Dth), excluding deliveres to storae, for the perod of systm pe deliveres indicate below, during the 12 month
embring the heating seasn overlappin the yeas end for which this rert is submitt. The sen's pe nonnally wil be rehed before the due date of this reort April 30. which
pennits inclusion of the peak infonnation reuired on this page. Add rows as nessary to reort all data Number additional rows 6.01.6.02. etc.
,
DthofGa DthofGas TotalLineDescriptionDeliver to Deliver 10 (b) + (c) No.Inte Piplines Othrs
(a)(b)(c d)SECTION A: SINGLE DAY PEAK DELIVRIS
I
2 Volumes of Gas Trasport
3 No-Notice Traporton
4 Oter Finn Trasportlion
5 Interrptible Trasporttion
6
7 TOTAL
8 Volumes of ga Withdrwn frm Stomge under Storae Contrct
9 No.Notice Storae
10 Other Finn Storae
11 IntePtble Storae
12
13 TOTAL
14 Oth Oponal Activities
15 Ga Withdrwn frm Stoe for Systm Options
16 Reducton in Line Pack
17
18 TOTAL
19 SECON B: CONSECUT lHE-DA Y PEA DELIV
20
21 Volumes orGas Traportd
22 NOoNotice Traportion
23 Oter Fin Trarton
24 Inteble Trasporton ,
25
26 TOTAL
27 Volum of gas Withdrwn frm Stora unde Sto Contrl
28 No-Notice Stomge
29 Oter Fin Stomge
30 IntePtble Stol'e
31
32 TOTAL
33 Oter Optiona Actviti
34 Gas Witdr frm Storae for Syste Opons
35 Reducton in Lin Pac
36
37 TOTAL
Page Not Applicable
FERC FORM NO. :i (1:i96)Page 518
I
'I
I
I
I
I
I
l
I
I
(I
I
I
I
I
I
I
I
I
I
I
I
I
I
i
I
I
.1
I
I
I
I
I
I
I
I
I
I
Name of Respondent This Report Is:Date of Report Yea of Repo
(I) lE An Oñginal (Mo, Da, Yr)QUESTAR GAS COMPANY (2) ¡= A Resubmission Dec. 3 I, 2008
AUXILIARY PEAG FAClLITi:I. Report below auxilar facilities of the respondent for meeting seaonal pe demands on th respondents system, such as undergrund storae project. liquefied petroleum gas
instalatons, gas liquefacion plants, oil gas sets, ele.
2. For column (c), for undergrund storae projects, report the delivery capacity on Februar I of the heating sen overlapping the year-ed for which this report is submitt.For other facilties rert the rate maximum daily delivery capacities.
3. For column (d), include or exclude (as aproñate) the cost of any plant use jointly with another failty on the basis of preominat us. unless the auxilar peing facilty is aseoarte olant as contemolate by general intrction 12 of the Uniform Syst of Accunts.
Maimum Daily Cost of Was FaciltyLineLocation of Typ of Deliver Capacity Facilty Oprated on DayNo.Facilty Facilty of Facilty (in dollar)of Highest
Dth Tramission Peak(a)(b)(c)(d)DeliveryI
2
3
4
5
6 Page Not Applicable
7
8
9
10
ll
12 ,
13 ,
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
"
FERC FORM NO.2 (U-%)Page 519
Name of Respondent This Report Is:Date of Report Year of Report
(l) ~ An Original (Mo, Da, Yr)OUEST AR GAS COMPANY (2) A Resubmission Dec. 31 2008
GAS ACCOUN - NATURAL GAS
i. The purpse of this page is to account for the quan.pipeline trport or sold thugh its loc distribution
tity of natural gas received and delivere by the respon-failties, and which the reportng pipeline reived thugh
dent taing into consideration differences in pressur gateng facilties, distribution facilties or interste
bases used in meauring Mcf of naturl gas received and facilties, but not though any of the intJtate portion of
delivered.the reportng pipeline and, (3) the gathering line volumes
2. Natural gas means either natural gas unmixed or any which were not trsport thugh any interstate porton of
mixture of natural and manufacturd gas.the reportng pipeline.
3. Enter in column (c) the Mcfas reported in the sche-7. Also indicate by footnote (i) the system supply volumes
dules indicate for the items of receipts and deliveries.of gas which ar store by the reorting pipeline dunng the
4. In a footnote report the volumes of gas from repon-rertng yea an also report as sales, trsporttion
dent's own production delivered to repondent's trs-and compreion volumes by the reporting pipeline during the
mission system and included in natural gas sale.same report yea, (2) the system supply volumes of ga
5. If the respondent operates two or more systems which which ar store by the reportng pipeline dunng the report-
ar not intercnnected, submit separte paes for this ing yea an which th rertg pipeline intends to sell or
purpse. Use copies of pages 520 and 521.trport iii futu reportg yea, and (3) contr storae
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 prouction field
FERC regulatory costs by showing (i) the loc distrbu-sales which ar included in both the compay's total sales
tion volumes delivered to the local distribution-empany figure and the company's tota trportion figure (lines
portion of the reporting pipeline by another jurisdic-42 and 46 of pae 521).tional Diiiline; (2) the volumes which the reportng
01 NAME OF SYSTEM
Line Item Ref.Amount ofDthNo.Page No.
(a)(b)(c)2 GAS RECEIVD
3 Gas Purchas (Accunts 800-805)62,828,533
4 Gas ofOthers Recived for Gathering (Accunt 489.1)303
5 Gas of Others Reived for Tramission (Accunt 489.2)313 62,583,186
6 Gas of Others ReceiveØ for Distribution (Accunt 489.3)301
7 Gas of Others Recived for Contrt Storage (Accunt 489.4)307
8 Exchaged Ga Received frm Others (ACCt 806)328
9 Gas Reived as Imbalances (Accunt 806) 328
10 Recipts of Respondent's Gas Traport by Other (Accunt 858)333 134,403,671IIOther Ga Withdrwn from Storaiie (Explain) See Paie 512 15,814,526
12 Gas Recived from Shippe as Compressr Station Fuel
13 Gas Recived from Shippe as Lost and Unacunte for
14 Other Reipts (Speify) Comiany Owed Pructon 55,405,425
15 Tota Recipts (Tota oflines 3 th 14)331,035,341
16 GAS DELIVRE
17 Ga Sales (Accounts 480-4S4)115,204,577
18 Deliveries of Gas Gathere for Oter (Accunt 489.1)303
19 Deliveries of Trasport for Oters (Account 4S9.2)313 62,228,641
20 Deliveries of Gas Distrbute for Oters (Accunt 489.3)301
21 Deliveries of Contrt Storaiie Gas (Accunt 489.4)307
22 Exchaniied Gas Delivered to Oters (Accunt 806)328
23 Gas Delivere as Imbalances (Account 806)32S
24 Deliveries of Gas to Others for Traporttion (Accunt 85S)333 132,522,019
25 Oter Gas Delivere to Storae æxplan) See PlIe 512 16,526,343
26 Gas Used for Compressor Station Fuel 509 33,473
27 Oter Deiveries (Soeiiy)
28 Tota Deliveres (Tota of lines 17 tl 27)326,515,053
29 GAS UNACCOUND FOR
30 Prouction System Loss
31 Gathering System Losses
32 Trasmission System Loss
33 Distrbution System Losses 4,520,28S
34 Store System Losses
35 Oter Losses (Siicify)
36 Total Unaccounte For (Tota oflines 30 tl 35)4,520,288
37 Total Deliveres & Unaunte For (Tota of lines 28 tl 36)331,035,341
FERC FORM NO.2 (12-96)Page 520
I
I
I
I
I
i
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE .
(Next page is 522)
I
Name of Respondent Year of ReportThis Report Is:
(1) IK An Original
(2) n A Resubmission
SYSTEM MAPS
QUESTAR GAS COMPANY
Date of Report
(Mo, Da, Yr)IDec. 3 i, 2008
Ii. Furish 5 copies of a system map (one with each
fied copy ofthis report) of the facilties operated by
the respondent for the production, gathering, trspor-
tation, and sale of natural gas. New maps nee not
be furnished if no importt change has occurred in the
facilities operated by the respondent since the date of
the maps furnished with a previous years anua report.
If, however, maps are not furnished for this reason,
reference should be made in the space below to the years
anual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilties.
(c) Location of gathering areas.
(d) Location of sones and rate area.
(e) Location of storage fields.
(f) Location of natul gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arws).
(1) Size of pipe.
ü) Lotion of products extrction plants, stabilzation plants,
purification plants, reycling area, etc.
(I) Principal communities reiving service thugh the
respondent's pipeline.
3. In addition, show on each map: grphic scale of
the map; date of the facts the map purprt
to show; a legend giving all symbols and
abbreviations used; designations of facilties lea to or frm
another company, giving name of such other company.
4. Maps not larger than 24 inches squar are de.
sir. Ifnecsa, however, submit larer maps to
show essential information. Fold the maps to a siz
not larer than ths report Bind the maps to the
report.
I
I
I
I
I
I
I
I
System Ma Next Page I
I
I
I
I
I
I
FERC FQRM NO.2 (12-96)(Next page is 551)Page 522 I
QUESTAR GAS COMPANY
2008 FERC FORM 2: ANNUAL
REPORT ALSO INCLUDED A
PIPELINE SYSTEM MAP
FOR COLORADO, UTAH AND
WYOMING WHICH WAS TOO
LARGE TO BE SCANNED
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
Name ofRespondeni This Repo Is:Date of Rep
I
Yea of Reprt
(I) ~ A. Onginal (Mo, Da, Yr)QUESTAR GAS COMPANY (2) n A Resubmission Dec. 31, 2008
FOOlNOTE REFERECEPageLine or Item Column FootnoteNo.No.No.No.
(a)(b)(0)(d)
Page Not Applicable
FERC FORM NO. i (12-96)Page 551
Name of Respodent
111is Re Is: I Date of Repor
I
Yea of Repor
I( I) 00 An Orginal (Mo, Oft Yr)QUESTAR GAS COMPANY (2) ñ A Resubmission Dec. 31, 2008
FOOlNOTE TEXTFootnoteFootn
No.Texl
(a)(b)
Page Not Applicale
FERC FORM NO. :i (12-PaeSS2
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
BLANK PAGE
ÆRC FORM NO.2 (12-96)INDEX 1
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
INDEX
Accrued and prepaid taxes ...................................................................................................................262-263
Accumulated provision for depreciation of
gas utilit plant...............................................................................................................................219
utilty plant (summary) ............................................................................................................200-201
Advance to associated companies ..... ... .......... ... ........ ....... ..... ...... ..... ..... ........... ............ ... ................ ........... 222
Associated companies
advances from. ........... ....... ........... ............. ...... .... ... .............. ............. ............ ... ........ ......... ............ 256
advances to ..... ....... ....... ....... .......... ... .................... ..... ......................................... .... ........... ....222-223
control over respondent.................................................................................................................102
corporations controlled by respondent.. .... ...... ......... .... ........ .............. ........................................ .... 103
investment in ........ ......... ... .... ............................................................................ ......................222-223
service contracts charges........ ........ ..... ...... ... .... ....... ......... .... .... ................ ........................... ..........357
Attestation.................................... ...... .................... ....... ..... .... ......... ..... ..... .......... ........ ........... ................. ...... ... 1
Balance Sheet, comparative........................ ...................... ................. .............................................. ....110-113
Bonds ...............................................................................................................................................256-257
Capital Stoc.........................................................................................................................................250-251
discount. .................... ............ ................................... ........ ....................................... ...................... 254
expense.........................................................................................................................................254
premiums.....................................................................:.................................................................252
reacquired..... ..... ........ ......... .... ...................... .......... .......... ........ ..................................... ........... ..... 251
subscribed .,_...... .................. ....... ..... ............................ ......................... ........................................... 252
Cash flows, statement of.......................................................................................................................120-121
Changes - important during the year............. ... ... .......... ..... .... ... .......... ..... .......... ... ............................. ......... 108
Compressor Stations ..... .............................................................................................................. .........508-50
Construction
overhead procedures, general descrption of.................................................................................218
. work in progress - other utilty departents ...........................................................................200-201
Contracts, service charges ..........................................................................................................................357
Control
corporations controlled by respondent........ ..... ...... ..... ............. ........ .... .... ........... ...... ..................... 103
over respondent................................ ............... ............ .... ..... .............. .................. ......................... 102
security holders and voting powers ...................................................... .................... .... ...... ........... 107
CPA Certification, this report form..................................................................................................................... i
Current and acced
liabilties, miscellaneous ................................................................................................................268Deferred '
credits, other..................................................................................................................................269
debits, miscellaneous ....................................................................................................................233
income taxes, accumulated ....................................................................................................234235
income taxes, accmulated-other prort.............................................................................274-275
income taxes, accmulated-oer ...........................................................................................276-277
regulatory expenses ............................................................................................;..................350-351
Definitions, this report fonn .................................................................................... ......................................... iv
Depletion
amortization and deprecation of gas plant .............................................................................336-338
and amortization of producing natural gas land and land rights..............................................336-338
Depreciation
gas plant.................................................................................................................................336-338,
gas plant in service.............~..........................................................................................................219
Discount on Capital Stock............................................................................................................................254
Dividend appropriations. ..................... ........ .... .......... ........ ..... ...... ...... ... ....... ...... ........... ....... ......... ..... ...118-119
Earnings, retained...................... ............... .... ... ... ........... ..... ....... ... ............ ........ ...... .......... ............. ...;...118-119
Exchange and imbalance trnsactons ........................................................................................................328
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
INDEX (Continued)
Expenses, gas operation and maintenance..........................................................................................320-325
Extraordinary propert losses........................... .... ............... ........................................................................ 230
Filng Requirements, this report tonn.............................................................................................................i-iii
Footnote Data.......................................................................................................................................551-552
Gas accunt - natural ... ...................................................................... ~....................................................... 520
Gas
exchanged, natural...........................................................................................................'.............328
received... '" ............................. .................................. ........ .............. ...... ......... ... ............... .............328
stored underground............... ............ ..................................................................................... ....... 220
used in utilit operations, credit .....................................................................................................331
plant in service ............................................. .......................................................................... 204-209
Gathering revenues... ....................... ............................... ................................................................ .....302-303
General description ot construction overhead procures ......................... ....... ........... ...............................218
General infonnation .....................................................................................................................................101
Income
deductions - details..... .... ...... ................................................................. ......... ............... 256-256, 34
statement of, tor year ........................................ ................................... .............................. .... 1,14-116
Installments recived on capital stoc ...................................................................................................;.....252
Interest
on debt to assocated companies ....... ....................... ...... .................... ............. .... ........ .................340
on long-tenn trom investment, advances, etc.... ........... .............................. .................... ......... 256257
Instructions for filing the FERC Fonn No.2...................................... .................. ..... ........... .... ........ ...............i-ii
Investment
in assoated companies .......................................................................................;................ 222-223
other ............................................................................................... ................ ........................ 222~223
subsidiary companies .............................. .................................................. ................... ........,.224-225
securities dispose of during year....;......................................................................................22-223
temporary cash.....................................................................................................;.............,...222-223
Law, excerpts applicable to this report fonn ........................................................................................;.......... iv
List of Schedules, this report fonn ................................................................................................................2-3
Legal procedings during year .......................;................................................................................,...........108
Long-term debt .............................................................................................................. ....................... 256-257
assumed during year.....................................................................................................;..........,....255
retained during year ......;...............................................................................................................255
Management and engineering contrcts.................................................................................................:..... 357
Map, system ..................................................................................................................'..............................522
Miscellaneous general expnse ... ............................................................................................... ................335
Notes
Payable, advances from associated companies......................................... ............................256-257
to balance shet ...... ..................... .'...... ............ .... ...... ........ .............. ...... ....... ........ ......... .... .... .... ....122
to financial statement.. '" ... .............. .... .......... .... ..... ... ..... ........ ........... ...... ............ ...... ....... ........ ..... 122
to statement of income for the year.. ... ........... ................... ............ ............ ... ..... .... ..... ......... .......... 122
Operating
expnses - gas ...................... ................................................................................................317-325
revenues - gas......;................................................................................................................30301
Other
donations recived from stocolders ...........................................................................................253
gains on resale or cancellation of reacquired capital stoc ...... .......... ... ..... ........... ........... ........ ..... 253
miscellaneous paid-in capital ........................................................................................................253
other supplies expense ...................................................;.................................~........,.................. 334
paid-in capital..... .... ...................... ...... ........ .... ... ... .......... ... ..............;.. ........ ....... .... ........ .... .... ... ..... 253
reduction in par or stated value of capial stoc... .............. ... .................. ........... .... ..... .................. 253
regulatory assets...................................................................;........................................................232
reaulatorv liabilties........................................................................................................................278
FEC FORM NO.2 (12-96)INDEX 2
INDEX (Continued)
I
I
I
I
I
I
I
I
Peak deliveries, transmission system, .........................................................................................................518
Peaking facilties, auxilary ...........................................................................................................................519
Plant-gas
construction work in progress........................................................................................................216
held for future use..........................................................................................................................214
leased from others.........................................................................................................................212
leased to others.............................................................................................................................213
Plant - Utiity
accumulated provisions (summary) ........................................................................................200201
leased to others, income from .......................................................................................................213
Premium on capital stock........................................,....................................................................................252
Prepaid taxed........................................................................................................................................262-263
Prepayments................... .... ................................................................................................................'......... 230
Professional seivics, charges for ...... ....... ...... .... .............. ...... ....... ...... .......... ....... .... .... ......... .... ............. ....357
Property losses, extaordinary .................................................,...................................................................230
Reacquired
capital stock............................................................................................................................250-251
long-term debt ........................................................................................................................256-257
Receivers' certificate.. ...... ................................................................................................... ........ ..........256-257
Reconcliation of reported net income wih taxable income from Federal income taxes .................... .......... 261
Regulatory commission expenses ........................................................................................................350~351
Regulatory commission expenses - deferred ..............................................................................................232
Retained earnings
appropriated . ........................................................................................................... ...............118-119
statement ot............................................................................................................................118~119
unappropriated. ..... .......... ... .... ... ... ...... ...... ....... ... ...... ...... ..... .... ........... ............. ............ .......... .118-119
Revenues
from storing gas of others.......................................................................................................306307
frm transportaton of gas through gatherng facilites ............................................................302-303
frm transportation of gas through trnsmission facilites.................,...................,...,.............304305
gas operating.................................................................................................................................300
Salaries and wages, distribution of .......................................................................................................354-355
Sales ..........,....................................................................................................................................300-301Securities ' ,
disposed of during year ..........................................................................................,...............222~223
holders and voting powers.............................................................................................................107
investment in associated companies .....................................................................................:222-223,
investment, others ..................................................................................................................222-223
issued or assumed during year.......................................................,...............................................255
refunded or retired during year ...............................................................................................".....255
reistere on a natonal exchange...........................................................................250-251, 256257Stoc liabilty for conversion .....................................................................................................c.....252
Storage
of natural ga~, undrground..........................................................,.........................................512-513
revenues.................................................................................................................................30307
FEC FORM NO.2 (12-96)INDEX 3
I
I
I
I
I
I
I
.1
I
I
I
Taxes
acced and prepaid............................................................,..................................................262-263
charged during the year..........................................................................................................262-263
on incoe, deferred - accmulated ........................................................................222-223, 234235
reconciliation of net income for ......................................................................................................261
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
INDEX (Continued)
Transmission
and compression of gas by others..................... ........ ............................................................ ..... ... 332
lines...............................................................................................................................................514
revenues ........................... ... .......................................... ........................... .................... ......... 304-305
system peak delivenes ......... ....... .......... ........ ................. ..................................................... .... ......518
Unamortzed
debt discount and expense............................................................. .......................................258-259
loss and gain on reacquired debt.......................................................................................... ..... ... 260
premium on debt ............... ........ ............ ............. ............ ... ...................... ........ ....................... 258-259
Underground
storage ofnâtural gas, expense, operating data, plant.........................................................512-513
Unrecovere plant and regulatory study costs.................................... ..... ...................... ... ...........................230
,
ÆRC FORM NO.2 (12-96)INDEX 4