2009Annual Report.pdf

QUEST~R
Questar Gas Company
180 East 100 South
P.O. Box 45360
Salt Lake City, UT 84145.0360
Fax [phone]
Legal Department
VIA FEDERAL EXPRESS q:M~ö
~~.ø~-;
~
March 31,2010
Ms. Terri Carlock
Idaho Public Utilties Commission
P.O. Box 83720
Boise, Idaho 83720-0074
-~
ce~
Re: Questar Gas Company:S 2009 FERC Form 2: Annual Report
Dear Ms. Carlock:
Enclosed are three originals of its 2009 FERC Form 2: Anual Report of Major
Natural Gas Companies. Pages 310 through 313a, 332, and 333 of this document include
data regarding customer-specific information in addition to sensitive information about
Questar Gas and affliate company reserve volumes. Questa Gas requests that these pages
be treated confidentially. Certain information has been redacted on these pages in the bound
document and the pages have been staped accordingly.
If disclosed to the general public, this information could subject Questar Gas to an
unair competitive injur with respect to other producers as well as purchasers qf natual gas.
Ultimately, this could have an adverse rate impact on Questar Gas' customers.
I have also enclosed pages 310 through 313a, 332, and 333, copied on yellow paper
and stamped "CONFIDENTIAL," to be filed separately from the bound Anual Report, to
avoid public review. It is our understanding that Questar Gas wil be notified if these pages
are not classified as confidentiaL.
1~l~
JRN/gj
Enclosures
Jenniffer R. Nelson . Senior Corporate Counsel . Tel [phone] . Jenniffer.Nelson~Questa.com
106743.1
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Check appropri\\te box l '.
. fil "~i~:i~i .!gi~d, form ,
o . èo~!~ed 'QPP; .
f"'" p..RE\jEi
Form Approved
ON No. 1902-0028
. (Expires 7/31/96)
ZOlO APR -5 ' AM 10: 05
.......1~i
.æ-l-~
FERC FORM NO.2:
ANAL REPORT OF MAJOR NATUR
GAS COMPANIES
TO THE
PUBLIC SERVICE COl4ISSION
OF IDAHO
this reort ii maaelto., aader the NalVnl Gu Ac SecOD 10(.) od 16, od 1. C1
uo. Jrllur.io repor may rut ii cimiialllu, dv p...III.. iud ith i.acti..
.. prevded br IJw. The Federal J:ei Bel.li'" CommlsOl do.. ait ..Ider
tlis rert 10 be of a ..aßdeøtlal .alu.. ..
Exact Legal Name of Respondent (Company)
QUESTAR' GAS COMPAN
. a.....~A!R. 180 BA'! J''l SO P.O. BO 45360.,.... · ~ SA'! LA cur, tJ 94145-0360
Year. of 'Report
December 31, 2009
FERC FORM NO. 2 (ED 12-95)
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INSTRUCTIONS FOR FILING THE
FERC FORM NO.2
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GENERAL INFORMATION
i. Purpose
I This form is designed to collect financial and operational information from major interstate natural gas companies subject
to the jurisdiction of the Federal Energy Regulatory Commission. This report is a nonconfidential public use form,
11.Who Must Submit
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Each Major natural gas company which meets the filing requirements of 18 CFR 260.1 must submit this form.
NOTE: Major means having combined gas transported or stored for a fee exceeding 50 milion Oth in each of the 3
previous calendar years,
IIi. What and Where to Submit
I (a)Submit the electronic medium in accordance with the procedures specified in 18 CFR § 385.2011 and an
original and four (4) copies of this form to:
I Ofce of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
I Retain one copy of this report for your files.
(b)Submit immediately upon publication, four (4) copies of the latest annual report to stockholders and any annual
financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry
associations. (Do not include monthly and quarterly report. Indicate by checking the appropriate box or page
3, List of Schedules, if the report to stockholders wil be submitted or if no annual report to stockholders is
prepared.) Mail these reports to:
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I Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426I
(c)For the CPA certification, submit with the original submission of this form, a letter or report (not applicable to
respondents classified as Class C or Class 0 prior to January 1, 1984) prepared in conformity with current
standards of reporting which wil:I
I (i)contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below
with the Commission's applicable Uniform System of Accunts (including applicable notes relating
thereto and the Chief Accountants published accounting releases), and
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I FERC FORM NO. :z (12.96)Pagei
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GENERA INFORMTION
(ii)be signed by Independent certified public accuntants or Independent licensed public accountants,
certified or licensed by a regulatory authority of a State or other political subdivision of the United
States (See 18 CFR 158.10-158,12 for specifc qualifications.)
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Schedules
Reference
Pages
Comparative Balance Sheet
Statement of Income
Statement of Retained Earnings
Statement of Cash Flows
Notes to Financial Statements
110-113
114-116
118-119
120-121
122
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Insert the letter or report immediately following the cover sheet of the original and each copy of this form.I
(d)Federal, State and Local Governments and other authoried users may obtain additional blank copies to meet
their requirement free of charge frm:I
Public Reference and Files Maintenance Branch
Washington, DC 20426
[phone] 'I
IV. When to Submit
Submit this report form on or before April 30th of the year following the year covered by this report,1
V. Where to Send Comments on Public Reporting Burden I
The public reporting 'burden for this collection of information is estimated to average 2,475 hours per response, including
the time for reviewing instrctions, searching existing dat sourcs, gathering and maintaining the data needed, and
completing and reviewing the collection of informaton. Send comments rearding this burden estimate or any aspect of
this collection of information, including suggestions for reucing this burden, to the Federal Energy Regulatory
Commission, Washington, DC 20426 (Attention: Michael Miler, ED-12.4); and to the Offce of Information and
Regulatory Affairs, Offce of the Management and Budget, Washington, DC 20503 (Attention: Desk Offcer for the
Federal Energy Regulatory Commission),
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You shall not be penalized for failure to respond to this collection of information unless the collection of information
displays a valid OMB control number,I
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FERC FORM NO.2 (12-96)Page ii I
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I GENERAL INSTRUCTIONS
I i. Prepare this report in confonnily with the Uniform Systems of Accounts (18 CFR 201)(U,S, of A,), Interpret all
accunting words and phrases in accrdance wit the U.S. of A.
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II. Enter in whole numbers (dollars or Dth) only, except where otherwse noted. (Enter cents for averages and figures per
unit where cents are Importnt.) The truncating of cents is allowed except on the four basic financial statements where
rounding to dollars is required. The amounts show on all supporting pages must agree with the amounts entered on
the statements that they support. When applying thresholds tb detennine signifcance for reporting purposes, use for
balanee sheet accunts the balances at the end of the current reportng year, and use the currnt year amounts for
statement of income accunts.I
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II. Complete each question fully and accurately, even If it has been answered In a previous annual report Enter the word
"None" where it trly and completely states the fact
iV. For any page(s) that is not applicable to the respondent, either
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(a)
(b)
Enter the words "Not Applicable" on the particular page(s), or
Omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2
and 3.
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V. Enter the month, day, and year for all dates. Use customaiy abbreviations. The "Date of Reporf' at the top of each
page is applicable only to resubmissions (see VII. below).
Vi. Indicate negatie amounts (such as decreases) by enclosing the figures In parentheses ( ).
I VII. When making revisions, resubmit the electonic medium and only those pages that have been changed from the original
submission. Submit the same number of copies as require for filing the fonn. Include with the reubmission the
Identification and Attestation, page 1, Mail dated resubmissions to:
Chief Accuntant
Federal Energy Regulatoiy Commission
Washington, DC 20426I
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VIII. Provide a supplemental statement further explaining accounts or pages as necessaiy. Attch the supplemental
statement (8 1/2 by 11 inch size) to the page being supplemented, Provide the appropriate identification Infonnation,
including the title(s) of the page and the page number supplemente,
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LX, Do not make references to report of previous years or to other report in lieu of require entries, except as specifically
autorized,
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X. Wherever (schedule) pages refer to figures frm a previous year, the figures reported must be based upon those shown
by the annual report of the previous year, or an appropriate explanation given as to why the different figures were used.
XL. Report all gas volumes in MMBtu and Dth.
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XII, Respondents may submit computer printed schedules (reduced to 8 1/2 x 11) instead of the schedules in the FERC
Fonn 2 if they are in substantially the' same fonnat.
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XII, Report footnotes on pages 551 and 552. Sort data on page 551 by page number. Sort data on page 552 by footnote
number. The page number component of the footnote reference is the first page of a schedule whether it is a single
page schedule or a multi-page schedule. Even if a footnote appears on a later page of a multi-page schedule the
footnote wil only reference the first page of the schedule. The firs page of a multi-page schedule now becomes a
proxy for the entire schedule. For example, Gas Plant in Servce ranges across pages 204 through 209, A footnote on
page 207 would contain a page reference of 204.
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FERC FORM NO. i (i:z96)Page ii
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DEFINITIONS
i. Btu per cubic foot-The total heating value, expressed in Btu, prouced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 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 forc
(980,665 cm. per sec, ) with air of the same temperature and pressure as the gas, when the products of combustion
are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid
state (called gross heating value or total heating value).
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11. Commission Authorization--The authorization of the Federal Energy Regulatory Commission, or any other Commission.
Name the Commission whose authorization was obtained and give date of the authorization.I
III. Dekatherm A unit of heating value equivalent to 10 therms or 1,000,000 Btu,I
iV, Respondent-The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose
behalf the report is made,
EXCERPTS FROM THE LAW I
(Natural Gas Act, 15 U.S.C. 717-717w)
"Sec,10(a), Every natural-gas company shall file with the Commission such annual and other periodic or special reports as
the Commission may by rules and reulations or order precribe as neceary or appropriate to assist the Commission in the
proper administration of this act. The Commission may prescrbe the manner and form in which such reports shall be madè and
require from such natural-gas companies specic answers to all questions upon which the Commission may need information.
The Commission may require that such report shall include, among other things, full information as to assets and liabilties,
capitalization, investment and reduction thereof, gross recipts, interest due and paid, depreiation, amortzation, and other
reserves, costs of facilties, cost of maintenance and operation of facilites for the producton, transportation, delivery, use, or
sale of natural gas, cost of renewal and replacement of such facilities, transporttion, delivery, use, and sale of natural gas,.."
"Sec. 16. The Commission shall have power to perform any and all act, and to prescrbe, 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 reulations may define accounting, technical, and trade terms used in this act; and may prescribe the form
or forms of all statements declarations, applications, and report to be filed with the Commission, the information which they
shall contain, and time within which they shall be filed..."
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GENERAL PENALTIES I
"Sec,21 (b). Any person who willfully and knowingly violates any rule, regulation, restriction, condition, or order made or
imposed by the Commission under authority of this act, shall, in addition to any other penalties provided by law, be punished
upon conviction thereof by a fine of not exceeding $500 for each and every day during which such offense occurs."
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FERC FORM NO. i (12-96)Page iv I
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IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Questar Gas Company Dec. 31,2009
03 Previous Name and Date of Change (If name changed durg year)
04 Address of Pricipal Offce at End of Year (Street, City, State, Zip Code)
180 East First South Salt Lake City, Utah 84111
05 Name of Contact Person 06 Title of Contact Person
Kent Dickson Financial Reports Supervsor
07 Address of Contact Person (Street, City, State, Zip Code)
180 East First South, Salt Lake City, Uta 84 i 11
08 Telephone of Contact Person,09 This Report Is IODate of Report
Including Area Code (1) (J An Orginal (Mo, Da, Yr)
[phone] (2) D A Resubmission March 31, 2010
ATTESTATION
The undersigned offcer certifes that he/she has examined the accompanying report; that to the best of his /her knowledge, information, and belief,
all statements of fact contained in the accompanying report are tre and the accompanying report is a correct statement of the business and afais
of the above named respondent in respect to each and every matter set fort therein durig the period from and including Januar 1 to and includig
December 31 of the year of the report,
01 Name 02 Title
David M. Curis Vice President and Controller
03 SignatueAJ~04 Date Signed (Mo, Day, Yr)
/ v" .. March 31, 2010
Title 18, U.s,t. 1001, m~ it I( crime for any person knowingly and wilingly to make to any Agency or Deparent of the United States any fale,
fictitious or frudulent statements as to any mater within its jurisdiction.
FERC FORM NO.2:
ANAL REPORT OF MAJOR NATUL GAS COMPANIES
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I FERC FORM NO.2 (12-96)Page 1
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Name of Respondent Ths R~ort Is:Date of Report Year of Report
(1) Ga An Orgial (Mo,Da, Yr)OUESTAR GAS COMPAN 2) D A Resbmission Dec. 31 2009
LIST OF SCHDULES INAnJ GAS COMPANY
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no inormaton or amounts have bee reportd
for certai pages. Omit pages where the responses are "none." "not applicable." or "NA."
Title of Schedule Reference Date Revised RemarksLiePage No.
No.
la)(b)(c)Id)
GENERA CORPORATE INORMTION AN FINANCIA STATEMES
1 General Information 101
2 Control Over Resnnndent 102
3 Comorations Controlled bv Resnondent 103
4 Securty Holder and Voti~ Powers 107 .
5 Imnortt Chan~es Dur!! the Year 108
6 Comnarve Balance Sheet 110-113
7 Statement of Income for the Year 114-116
8 Statement of Accumulated Comnrehensive Income and Hedgig Activities 117
9 Statement of Retaied Eamin~s for the Year 118-119
10 Staements of Cash Flows 120-121
11 Notes to Financial Statements 122
BALCE SHEET SUPPORTIG SCHEULS (Assets and Other DebitS)
12 Summ'rv of Uti tV Plant and Accumulated Provisions for Deoreciation Amortzation and Denletion 200.201
13 Ga Plant in Servce 204-209
14 Ga Proner and Canacitv Leased from Oters 212
15 Gas Pronerl and Canacitv Leased to Others 213
16 Gas Plant Held for Futue Use 214
17 Constrction Work in Proiress-Gas 216
18 Gener Descrotion of Constrcton Overhead Procedure 218
19 Accumulated Provision for D""reciation of Gas Utitv Plant 219
20 Gas Stored 220
21 Investents 222.223
22 Investents in Subsidiar Comoanies 224-225
23 Preoavients 230
24 Extraordin.rv Pronerl Losses 230
25 Unrecovered Plant and Remilatorv Studv Costs 230
26 Other Rem,latorv Assets 232
27 Miscellaneous Defered Debits , 233
28 Accmulated Deferred Income Taxes 234-235
BALANCE SHEET SUPPORTIG SClfDULS (l iabilities and Other CreditS
29 C.nita Stock 250.251
30 Capital Stock Subscrbed, Capita Stock Liability for Conversion, Premium on Capita Stock, and
Instents Received on C.nita Stock 252
31 Oter Paid-in Canita 253 .
32 Discount on Canita Stock 254
33 Canita Stock Exoense 254
34 Secuties Issued or Assued and Securities Refunded or Retied Durg the Year 255
35 Lon". Term Debt 256-257
36 Unamortzed Debt Exoense Premiun and Discount on LoOl- Term Debt 258-259
37 Unamortzed Loss and Gai on Reacouied Debt 260
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FERC FORM NO.2 (12.96)Page 2 I
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Name of Respondent Ths Report Is:Date of Report Year of Report
OUESTAR GAS COMPANY (1) ~ An Origial (Mo,Da, Yr)
2) 0 A Resubmission Dec. 31 2009
LIST OF SCHDULS !NATU GAS COMPAN (Contiued)
Enter in column (d) the ters "none," "not applicable," or "NA" as appropriate, where no inormation or amounts have been reported
for ceai pages. Omit pages where the responses are "none:' "not applicable:' or "NA."
Title of Schedule Reference Date Revised Remarks
Line Page No.
No.
(a)(b)(c)(d)
38 Reconciliation of Reoorted Net Income with Taxble Income for Federal Income Taxes 261
39 Taxes Accrued Preoaid and Char!!ed Duri!! Year 262-263
40 Miscellaneous Curent and Accrued Liabilities 268
41 Oter Defered Credits 269
42 Accumulated Deferred Income Taxes-other Pronert 274-275
43 Accumulated Deferred Income Taxes-other 276-277
44 Oter Reimlatorv Liabilties 278 ,
INCOME ACCOUN SUPPORTING SCHEDULES
45 Gas Onerating Revenues 300-301
46 Revenues from Transnorttion of Ga of Others Through Gatherig Facilities 302-303
47 Revenues from Transnortation of Ga of Oters Through Transmission Facities 304-305
48 Revenues from Stora!!e Ga of Others 306-307
49 Oter Gas Revenues ,308
50 Gas Oneration and Matenance Expenses 317-325
51 Exchange and Imbalance Trasactions 328
52 Gas Used in Utility Onerations 331
53 Transmission and Comoression of Gas bv Oters 332
54 Other Gas Suoolv Exoenses 334
55 Miscellaneous General Exoenses-Gas 335
56 Denreciation Deoletion and Amortation of Gas Plant 336-338
57 Parculars Concernng Cern Income Deduction and Interest Charges Accounts 340
COMMON SECTION
58 Reimlatorv Commission Exnenses 350-351
59 Distrbution of Salares and Wages 354.355
60 Char!!es for Outside Professional and Oter Consultative Serces 357
GAS PLAN STATISTICAL DATA
61 Comnressor Stations 508-509
62 Ga Storage Proiects 512.513
63 Transmission Lines 514
64 Transmission System Peak Deliveries 518
65 Auxiiar Peakn!! Facilities 519
66 Gas Account-Natal Gas 520
67 System Map 522
68 Footnote Reference 551
69 Footnote Text 552
70 Stockholder's Reoorts (check annrooriate box)0 Four copies wi be submitted0No anual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
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Name of Respondent Ths Report Is:
(l ~ An Orginal
QUESTAR GAS COMPAN (2n A Resubmission
GENERA INORMTION
1. Provide name and title of offcer having custody of the general corporate books of account and
address of where the general corporate bopks are kept, and address of offce where any other corporate
books of account are kept, if different fromèthat 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, Utah
84145-0360
2. Provide the name of the State under the laws which respondent is incorporated, and date of
incorporation. If incorporated under a special law, give reference to such law. Ifnot incorporated,
state that fact and give the tye of organation and the date organized.
State of Utah - May 7, 1935
Date of Report
(Mo,Da, Yr)
Year of Report
I Dec. 31,2009
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I 3. If at any time during the year the propert of respondent was held by a receiver or trstee, give (a)
name of receiver or trstee, (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 trstee ceased.
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I 4, State the classes of utilty and other services fushed by respondent durg the year in each State in
which the respondent operated.
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Colorado - Producing Properties, Natul Gas, Distrbution
Montaa - Producing Properties
New Mexico - Producing Properties
Utah - Natual Gas, Distribution Utilty and Producing Properties
Wyoming - Natual Gas, Distrbution Utility and Producing Properties
Idao - Natual Gas, Distrbution UtilityI
5. Have you engaged as the pricipal accountat to audit your fiancial statements an accountat who is '
not the pricipal accountant for your previous year's certified fiancial statements?I
I (00 Yes.. .Enter the date when such independent accountant was intially engaged:
(2)(J No
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I FERC FORM NO.2 (12-96)Page 101
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Name of Respondent Ths Report Is: Date of Report Year of Report
(l)G An Orgial (Mo, Da, Yr)
QUESTARGASCOMPANY (2)n A Resubmiss Dec.31,2009
CONTROL OVER RESPONDENT
I. If any corporation, business trt, or simar or- name of trtee( s), name of beneficiar or beneficiares
ganzation or combination of such organations jointly for whom trt was maintained, and purose of the trst.
held control over the respondent at end of year, state 2. If the above required inormation is available from
name of controllig corporation or organation, maner the SEC 10-K Report Form fiing, 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
trol was in a holdig company organzation, show the chai listed provided the fiscal years for both the 1O-K report
of ownership or control to the main parent company or and ths report are compatible.
organization. If control was held by a trtee(s), state
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Questar Gas is a wholly owned subsidiar of Questa.IDetailed inormation is disclosed in the 2009 Form 10-K reports filed by Questar Gas and Questar
Corporation.I
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FERC FORM NO.2 (12-96)Page 102
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Name of Respondent This Report Is:Date of Report Year of Report
IOUESTAR GAS COMPAN
(1) i: An Origial (Mo,Da, Yr)
1(2 D A Resubmission Dec. 31,2009
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trsts, and similar organizations, controlled directly or indirectly by
respondent at any time durng the year. If control ceased prior to end of year. 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 maner in which control was held.
namg any intermediares 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 colum (b) designate tye of control of the respondent as "D" for direct. and "I" for indiect, or a "J" for joint control.-----_...._--------_...._-----
DEFINITIONS
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1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary,
3. Indirect control is that which is exercised by the interposition of an intermediar that exercises direct controL
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders. or each par holds a veto power over the other. Joint control may exist by mutual
agreement or understading between two or more pares who together have control within the meaning of the definition of control in
the Uniform System of Accounts. regardless of the relative voting rights of each par.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No.Stock Owned Reference
(a)(b)(c)(d)(e)
1
2
3
4
5
6 Page Not Applicable
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10
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15
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Name of Respondent Year of Report
QUESTAR GAS COMPANY
This Report Is:
(1)(1 An Orginal
(20 A Resubmission
SECURTY HOLDERS AND VOTING POWERS
Date of Report
(Mo,Da, Yr)
Dec. 31, 2009
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 book or compilation oflst of stock-
holders of the respondent, prior to the end of the year,
had the highest voting powers in the respondent, and state
the number of votes that each could
cast on that date if a meeting were held. If any
such holder held in trust, give in a footnote the known
paricular of the trst (whether voting trst, etc,),
durtion of trst, and principal holders of beneficiar
interests in the trst. If the company did not close the stock book
or did not compile a list of stockholders within one year
prior to the end of the year, or if since it compiled the
previous list of stockholders, some other class
of securty has become vested with voting rights, then
show such 10 security holders as of the close of the year.
Arge the names of the security holders in the order of
voting power, commencing with the highest. Show in column
(a) the titles of offcers and dirctors included in such
list of 10 security holders,
2. If any security other than stock cares voting rights,
explain in a supplemental statement
i. Give date of the latest closing of
the stock book prior to end of year, and
in a footnote, state the purpose of
such closing:
March 10, 2009
how such security became vested with voting rights and
give other importt details concerning the
voting rights of such security, State whether voting
rights are actual or contingent; if contingent, describe
the contingency.
3. If any class or issue of security has any special
priveleges in the election of directors, trstees or mana-
gers, or in the determination of corporate action by any
method, explain briefly in a footnote.
4. Fumish details concerning any options,
warants, or rights outstading at the end of the year for
others to purhase securities of the respondent or any
securities or other assets owned by the respondent, inclu-
ding prices, expiration dates, and other material informa-
tion relating to exercise of the options, warants, or
rights. Specify the amount of such securities or assets
any offcer, director, associated company,
or any of the ten largest security holders is entitled to purchase.
This instrction is inapplicable to convertible securities
or to any seurities substatially all of which are out.
standing in the hands of the general public where the op-
tions, warts, or rights were issued on a prorata basis,
2, State the total number of votes cat at the
latest genera meeting prior to the end of year
for election of directors of the respondent and
number of such votes cast by proxy
Total: 9,189,626
By proxy: 0
3, Give the date
and place of such
meeting:
May 19,2009
Salt Lae City, UT
Line Name (Title) and Address ofNo, Security Holder
(a)
4 TOTAL votes of all voting securities
5 TOTAL number of security holder
6 TOTAL votes of security holders
listed below
7 Questa Corporation
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
FERC FORM NO.2 (12-96)
Number of votes as of (date):
VOTIG SECURTIES
Total
Votes
(b)
9,189,626
One
9,189,626
9,189,626
Page 107
Common
Stock
(c)
9,189,626
One
Preferred
Stock
(d)
9,189,626
9,189,626
Other
(e)
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Name of Respondent
QUEST AR GAS COMPANY
This Report Is:
(1) ~ An Orginal
(2) D A Resubmission
IMPORTANT CHANGES DUKlNG THE YEAR
Date ot Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2009 I
Give particulars (details) concerning the matters indi-
cated below, Make the statements explicit and precise, and
number them in accordance with the inquiries. Each inquiry
should be answered. Enter "none" or "not applicable" where
applicable, If infonnation which answers an inquiry is
given elsewhere in the report make a reference to the sche-
dule in which it appear.
1, Changes in and importt additions to frnchise rights:
Describe the actul consideration given therefor and state
frm whom the frchise rights were acquire, If acquired
without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reor-
ganization, merger, or consolidation with other companies:
Give names of companies involved, pariculars concerning the
trsactions, name of the Commission authorizing the trs-
action, and reference to Commission authorization,
3, Purchase or sale of an operating unit or system: Give
a brief description of the propert, and of the transactions
relating thereto, and reference to Commission authorization,
if any was required, Give date journal entries called for
by the Unifonn System of Accounts were submitted to the Com-
mission,
purchase contrct or otherwise, giving location and
approximate tota ga volumes available, period of con-
trct, and other paies to any such argements etc,
6, Obligations incurr or assumed by respondent as
gutor for the pedonnance by another of any agr-
ment or obligaon, including ordinar commercial paper
matng on demand or not lat th one year afr date
of issue: State on behaf of whom the obligation was
asumed and amount of the obligation, Give reference to
Commission authorization if any was required,
7, Changes in aricles of incorporation or amendments to
charer: Explain the nature and purpose of such changes
or amendments.
8. State the estimated annual effect and nature of
any importt wage scale changes during the year,
9, State briefly the sttu of any materially impor-
tat legal procedings pending at the end of the year,
and the reults of any such proceedings culminated
during the yea,
10, Describe briefly any materially importt trans-
acions of the repondent not disclosed elsewhere in
this report in which an offcer, director, security
holder reported on page 106, voting trstee, associated
company or known associate of any of these persons was a
par or in which any such person had a material inter-
est.
1 1, Estimated increase or decrease in annual revenues
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4, Importt leaseholds (other than leaseholds for natul
gas lands) that have been acquired or given, assigned or sur-
rendered: Give effective dates, lengths of tenns, names of
paries, rents, and other conditions. State name of Commis-
sion authorizing lease and give reference to such authoriza-
tion,
5. Important extension or reduction of trmission or
distribution system: State tertory added or relinquished
and date operations began or ceasd and give reference to
Commission authorization, if any was required. State also
the approximate number of customers added or lost and ap-
proximate annual revenues of each class of service, Each na-
tural gas company must also stte major new continuing sour-
ces of gas made available to it from purchases, development,
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due to importt rate chages: State effective date and
approximate amount of increase or decrease for each
revenue classification. State the number of customers
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affected.
12, If the importt changes during the year relating
to the respondent company appeaing in the annual report
to stockholders ar applicable in every respect and fur-
nish the data reuired by instrctions i to 1 1 above,
such notes may be attched to this page.
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i. See Page 108a
2, None
3, None
4, None
5. None
6, None
7. None
8. On September 1, 2009 Questa Gas and affliated companies implemented their anual merit increase. The annualized impact to the
projected salares/wages of Que sta Gas employees and the projected salares/wages for shared services is $1,926,605.
9. See Page 108b, 108c
10, See Page 108c
1 i. See Pages 108d, 108e
12, None
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FERC FORM NO.2 (12-96)Page 108 I
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Name of Respondent
I QUESTAR GAS COMPANY
This Report Is:
(I) IX An Original
(2) 0 A Resubmission
IMORTANT CHAGES DURG THE YEAR
Date of Report
(Mo, Da, Yr)
Yea of Report
Dec, 31, 2009
I i. CHANGES AND ADDITIONS TO FRACHISE RIGHTS
Frachise rights were obtained by Questa Ga Company in the calendar year of 2009 from the following:
I North Logan City Franchise Initial teri of 20 years,
At expiraion, the franchise shall continue with same terms for up to 2 additional terms of 15 years each.
$50 consideration given
I Sandy City Franchise Initial term expires Janua 30, 2020.
Written notice for renewal shall be given by Questa to the City Administrtor at least 18 months
(and again at 9 months) before expiration of the initial term, If such notice is not provided, this frchise
agreement shall continue from month to month after the end of the initial term subject to teination
upon 30 days wrtten notice by the City.I
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I FERC FORM NO.2 (12-96)Page 108 a
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9. IMORTANT LEGAL PROCEEDINGS
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Rate Regulation and Other Matters
Regulation I
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As a public utilty, Questar Gas is subject to the jursdiction of the PSCU and PSCW. Natual gas
sales and transportation services are provided under rate schedules approved by the two reguatory
commissions. Questar Gas is authorized to ear a retu on equity of 10.0% in Uta and 10.5% in
Wyoming. Both the PSCU and PSCW permt 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.I
Questar Gas filed a general rate case in Utah in December 2007. The PSCU allowed Questar Gas
to increase its non-gas distribution revenues by an anualized $12.0 millon beginnng August 15,2008 and
authorized a 10.0% retu on equity. Questar Gas fied a general rate case in Wyoming in August 2008.
The PSCW authorized a 10.5% retu on equity. Questa Gas filed a general rate case in Utah in December
2009, requesting an allowed retu on equity of 10.6%, an increase in rates of$I7.2 milion, a mechanism
to adjust rates for investment in feeder line replacement, and a continuation of the CET.
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Questa Gas is subject to the requirements of the Pipeline Safety Improvement Act of2002.
Questar Gas estimates that it wil cost $4.0 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 incurd to comply with ths Act.
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Questar Gas Rate Changes I
Questar Gas filed a general rate case in Uta in December 2009, requesting an allowed retu on
equity of 10.6%, an increase in rates of $17.2 milion, a mechanism to adjust rates for investment in feeder
line replacement, and a continuation of the CET.
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Questa Gas fied a general rate case in Uta in December 2007. The PSCU allowed Questar Gas
to increase its non-gas distrbution revenues by an anualized $12.0 milion begining August 15,2008 and
authorized a 10.0% retu on equity. Questa Gas filed a genera rate case in Wyoming in August 2008.
The PSCW authorized a 10.5% retu on equity.
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In Januar 2007, the PSCU approved a demand-side management program (DSM) effective
Januar 1,2007. Under the DSM, Questar Gas encourages the conservation of natul gas though
advertsing, rebates for effcient homes and appliances, and energy audits. The costs related to the DSM are
deferred and recovered from customers through periodic rate adjustments. Questa Gas received revenues
for recovery ofDSM costs amounting to $26.9 millon in 2009 compared with $6.6 milion in 2008. As of
December 31, 2009, Questar Gas had a regulatory asset of $40.6 milion for DSM costs to be recovered
from customers.
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In October 2006, the PSCU approved a three-year pilot program for a conservation enabling taff
(CET) effective Januar 1,2006, to promote energy conservation. Under the company's prior rate strctue,
non-gas revenues declined when average temperatue-adjusted usage per customer declined while non-gas
revenues increased when average temperatue-adjusted usage per customer increased. Under the CET,
Questa Gas non-gas revenues are decoupled from the temperatue-adjusted usage per customer. 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. These adjustments are limited to
five percent of distribution non-gas revenues. Under the CET, Questar Gas recorded a $4.0 milion revenue
decrease in 2009 compared with a $1.0 milion increase in 2008. In late 2007, the PSCU ordered a
continuation of the CET progr for an additional two years through 2010.
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Page 108 b
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Legal Proceedings
I Questa Gas is involved in various commercial and regulatory 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 fincial 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 matters subject to substatial uncertinties and, therefore, the probabilty of liabilty or
an estimate of loss canot be reasonably determined.
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I Page 108 c
FERC FORM NO.2 (12-96)Page lORd
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Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
IMORTANT CHANGES DURG TH YEAR
IMPORTAN ANNUALIZED RATE CHAGES DURG 2009
TEMP.
AVG ADJ January 1, 2009 April 1, 2009 REVENU
UTAH CUST DTH Change in Revenue Change in Revenue April 1, 2009
GSI 863,994 93,765,971 $729,627,731 $741,312,432 $11,684,701
GSE 0 0 $0 $0 $0
GSS 0 0 $0 $0 $0
Fl/FS 673 7,020,183 $38,894,129 $39,802,396 $908,267
F-3 0 0 $0 $0 $0
F-4 0 0 $244 $244 $0
NGV 1 425,803 $3,285,928 $4,252,792 $966,864
El 0 0 $0 $0 $0
FT 16 28,971,744 $3,887,557 $4,081,462 $193,905
MT 1 24,407 $15,573 $22,324 $6,751
ITflS 113 27,975,431 $4,412,766 $6,009,494 $1,596,728
TOTAL UTAH 864,798 158,183,539 $780,123,928 $795,481,144 $15,357,216
TEMP.
AVG ADJ January 1,2009 Apri 1, 2009 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue Apri 1, 2009
GSI 26,264 3,457,961 $27,104,327 $27,133,861 $29,534
GSW 0 0 $0 $0 $0
Fl 42 276,284 $1,700,229 $1,702,746 $2,517
NGV 1 7,881 $65,437 $65,437 $0
IC 3 631,476 $64,836 $66,048 $1,212
IT 1 52,239 $17,723 $17,723 $0
TOTALWY 26,311 4,425,841 $28,952,552 $28,985,815 $33,263
Contract Rates for 1-2, IS2, 1-4, and IS4 are not included in above.
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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, 2009
IMPORTANT CHANGES DURG THE YEAR
IMPORTANT ANNUALIZED RATE CHANGES DURNG 2009
AVG April 1, 2009 July 1, 2009 REVENUE
UTAH CUST DTH Change in Revenue Change in Revenue July 1, 2009
GS1 863,994 93,765,971 $741,312,432 $736,942,538 ($4,369,894)
GSE 0 0 $0 $0 $0
GSS 0 0 $0 $0 $0
FS 673 7,020,183 $39,802,396 $37,684,479 ($2,117,917)
F-3 0 0 $0 $0 $0
F-4 0 0 $244 $244 $0
NGV 1 425,803 $4,252,792 $4,124,365 ($128,427)
El 0 0 $0 $0 $0
FT 16 28,971,744 $4,081,462 $4,998,382 $916,920
MT 1 24,407 $22,324 $22,324 $0
TS 113 27,975,431 $6,009,494 $6,009,494 $0
TOTAL UTAH 864,798 158,183,539 $795,481,144 $789,781,826 ($5,699,318)
TEMP.
AVG ADJ Apri 1, 2009 July 1, 2009 REVENUE
WYOMING CUST DTH Change in Revenue Change in Revenue July 1,2009
GSI 26,264 3,457,961 $27,133,861 $27,438,196 $304,335
GSW 0 0 $0 $0 $0
Fl/FS 42 276,284 $1,702,746 $1,605,043 ($97,703)
NGV 1 7,881 $65,437 $77,319 $11,882
IC 3 631,476 $66,048 $66,048 $0
IT 1 52,239 $17,723 $19,217 $1,494
TOTALWY 26,311 4,425,841 $28,985,815 $29,205,823 $220,008
Contract Rates for 1-2, IS2, 1-4, and 1S4 are not included in above.
FERC FORM NO.2 (12-96)Page 108 e
Name of Respondent This Report is:Date of Report Year of Report
OUEST AR GAS COMPANY
(1) OX An Original (Mo, Da, Yr)
2) li A Resubmission Dec. 31, 2009
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Title ,of Account Ref.Balance at Balance at
Line Page No. Beginning of Year End of Year
No.(a)(b)c d
1 UTILITY PLANT
2 Utiltv Plant (101-106, 114)200-201 1637138486 i 694 181 416
3 Constrction Work in ProQ:ress (107)200-201 15258470 33384,980
4 TOTAL Utiltv Plant (Enter Total of lines 2 and 3)1,652,396,956 1,727,566.396
5 (Less) Accum. Provo for Depr. Amort. Depl. (108, ILL, 115)200-201 (657,286,301 )(690413.239)
6 Net Utiltv Plant CEnter Total ofline 4 less 5)-995 110655 1,037,153 157
7 Nuclear Fuel (120.1 - 120.4, 120.6)-
8 (Less) Accum. Provo for Amort. ofNucl. Fuel Assem. (120.5)-
9 Net Nuclear Fuel (Enter Total of line 7 less 8)-
10 Net Utilitv Plant CEnter Total oflines 6 and 9)-995,110,655 1,037 153.157
11 Utiltv Plant Ad¡ustments (116)122-123
12 Gas Stored Undenrround-Noncurrent (117)220
13 OTHER PROPERTY AND INVESTMENTS
14 Nonutilitv Pronert (121)221
15 (Less) Accum. Provo for Denr. and Amort. (122)221
16 Investments in Associated Companies (23)222-223
17 Investment in Subsidiar Companies 023.1)224-225 0 0
18 (For Cost of Account 123.1, See Footnote Page 224, line 42)-
19 Noncurrent Portion of Allowances .
20 Other Investments (124)222-223-229 0 0
21 Snecial Funds (125.128)-4,588,797 4,037,454
22 TOTAL Other Pronertv & Investments (Total of lines 14 th 20)-4,588,797 4,037,454
23 CURRNT AND ACCRUED ASSETS
24 Cash (131)-1 137 184 7104,887
25 Snecial Denosits (132-134)-0 0
26 Working Funds (35)-62,100 62.100
27 Temnorar Cash Investments (36)222-223 0 0
28 Notes Receivable (141)-573 282
29 Customer Accounts Receivable (42)-176763,506 164 763.326
30 Other Accounts Receivable (43)-907,150 3,939,137
31 (Less) Accum. Provo for Uncollectible Acct.-Credit '144)-(5,341,936)(5,068,662
32 Notes Receivable from Associated Comnanies 045 -0 0
33 Accounts Receivable from Assoc. Comnanies 046 -2242,216 3,310.775
34 Fuel Stock (51)'.
35 Fuel Stock Exnense Undistributed (52)-
36 Residuals (Elec) and Extracted Products (Gas) (53)-
37 Plant Material and Operating Supplies (54)-13,881,557 12,171.267
38 Merchandise (155)-
39 Other Materials and Suoolies (56)-44,224 64.094
40 Nuclear Materials Held for Sale (157) -
41 Allowances (158,1 and 158.2).
42 I (Less) Noncurrent Portion of Allowances -
43 Stores Exnense Undistributed (63)-008,430 (111 180
44 Gas Stored Underiround - Current 064.1)220 61834,504 42,514,104
45 Liquefied Natural Gas Stored and Held for ProcessinQ: 064.2-164.3)220
46 Preoavments (65)230 2715,429 3,748.721
47 Advances for Gas 066-167)229
48 Interest and Dividends Receivable (171 )-0 0
49 Rents Receivable (172)-
50 Accrued Utilitv Revenues (173)-
51 Miscellaneous Current and Accrued Assets (74)-0 0
52 TOTAL Current & Accrued Assets (Enter Total of lines 23 thru 50)254,138,078 232,498.851
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FERC FORM NO.2 (12-96)Page 110
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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, 3 1, 2009
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Title of Account Ref.Balance at Balance at
No,Page No, Beginning of Year End of Year
(a)(b)(c)(d)
52 DEFERRD DEBITS
53 Unamortized Debt Expense (181)-3,265,192 2,925,604
54 Extraordinary Propert Losses (182,1)230
55 Unrecovered Plant and Regulatory Study Costs (182.2)230
56 Other Regulatory Assets (182.3)-31,202,198 52,432,035
57 Prelim, Surey and Investigation Charges (Electric) (183)-0 0
58 Prelim, Sur. and Invest. Charges (Gas) (183.1,183,2)231
59 Clearing Accounts (184)-(559,749)(458,639)
60 Temporary Facilties (185)-
61 Miscellaneous Deferred Debits (186)233 (19,312)0
62 Def, Losses from Disposition of Utili tv PIt. (187)-
63 Research, Devel. and Demonstration Expend. (188)352-353 0 0
64 Unamortized Loss on Reacquired Debt (189)-7,460,406 6,929,777
65 Accumulated Deferred Income Taxes (190)234-235 4,136,154 4,796,614
66 Unrecovered Purchased Gas Costs (191)-(46,094,939)(27,197,250)
67 Misc Dr-Fin Hedge Mark-to-Mrkt -0 0
68 TOTAL Deferred Debits (Enter Total of lines 53 thru 65)(610,050)39,428,141
69 TOTAL Assets and other Debits (Enter Total of lines 10, 11, 12,
21,51, and 66)1,253,227,480 1,313,117,603
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I FERC FORM NO.2 (12-96)Page 111
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Name of Respondent Th, Ëfrt ¡, ,Date of Report Year of Report
(1) An Original (Mo, Da, Yr)
OUESTAR GAS COMPANY 2) A Resubmission Dec. 31, 2009
COMPARTIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No. Beginning of Year End of Year
No.(a)(b)c d
1 PROPRIETARY CAPITAL
2 Common Stock Issued (20 i )250-251 22,974,065 22,974,065
3 Preferred Stock Issued (204)250-251 0 0
4 Capital Stock Subscribed (202, 205)252
5 Stock Liabiltv for Conversion (203, 206)252
6 Premium on Capital Stock (207)252 147,834,876 148,901,140
7 Other Paid-In Capital (208-21 i)253 0 0
8 Installments Received on Capital Stock (212)252
9 (Less) Discount on Capital Stock (213)254
10 (Less) Capital Stock Expense (214)254 0 0
11 Retained Earnings (215, 215.1, 216)118-119 213,798,889 227,166,091
12 Unappropriated Undistributed Subsidiar Earings (216.1)118-119 0 0
13 (Less) Reacquired Capital Stock (217)250-251
14 TOTAL Proprietary Capital (Enter Total oflines 2 thru 13)-384,607,830 399,041,296
15 LONG-TERM DEBT
16 Bonds (221)256-257 370,000,000 370,000,000
17 (Less) Reacauired Bonds (222)256-257
18 Advances from Associated Companies (223)256-257
19 Other Long-Term Debt (224)256-257 0 0
20 Unamortized Premium on Long-Term Debt (225)258-259 0 0
21 (Less) Unamortized Discount on Long-Term Debt-Dr. (226)258-259 0 0
22 TOTAL Long-Term Debt (Enter Total oflines 16 thr 21)-370,000,000 370,000,000
23 OTHER NONCURRNT LIABILITIES
24 Obligations Under Capital Leases - Noncurent (227)-
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)-725,446 763,788
29 Accumulated Provision for Rate Refunds (229)-
30 TOTAL Other Noncurrent Liab. (Enter Total of lines 24 thru 29)725,446 763,788
3 i CURRENT AND ACCRUED LIABILITIES
32 Notes Pavable (231 )-0 0
33 Accounts Payable (232)-120,877,987 125,632,446
34 Notes Pavable to Associated Companies (233)-88,300,000 87,000,000
35 Accounts Payable to Associated Companies (234)-38,352,184 37,228,084
36 Customer Deposits (235)-5,360,471 5,814,792
37 Taxes Accrued (236)262-263 (8,229,637\505,430
38 Interest Accrued (237)-5,822,325 5,822,325
39 Dividends Declared (238)-0 0
40 Matured Long-Term Debt (239)-
41 Matured Interest (240)-
42 Tax Collections Payable (241)-10,940,425 11,150,990
43 Miscellaneous Current and Accrued Liabilties (242)268 7,140,494 8,371,171
44 Obligations Under Capital Leases-Curent (243)-
45 TOTAL Current & Accrued Liab. (Enter Total of lines 32 thru 44)268,564,249 281,525,238
FERC FORM NO.2 (12-96)Page 112
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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, 2009
COMPARATIVE BALANCE SHEET (LIABILITES AND OTHER CREDITS) (Continued)
Omit Cents
Title of Account Ref.Balance at Balance at
Line Page No. Beginning of Yea . End of Year
No.(a)(b)(c)(d)
46 DEFERRD CREDITS
47 Customer Advances for Construction (252)56,163,820 52,229,424
48 Accumulated Deferred Investment Tax Credits (255)2,219,667 1,842,422
49 Deferred Gains from Disposition of Utilty Plant (256)
50 Other Deferred Credits (253)269 16,406,054 18,193,131
51 Other Regulatory Liabilties (254)278 1,360,441 1,129,226
52 Unamortized Gain on Reacquired Debt (257)260 0 0
53 Accumulated Deferred Income Taxes (281-283)153,179,975 188,393,078
54 TOTAL Deferred Credits (Enter Total of lines 47 thru 52)229,329,955 261,787,281
55
56
57
58
59
60
61
62
63
64
65
66
67
68 TOTAL Liabilities & Other Credits (Enter Total of lines 14,22,
30,45,54 )1,253,227,480 1,313,117,603
FERC FORM NO.2 (12-96)Page 113
FERC FORM NO.2 (12-96)Page 114
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Name of Respondent This Ôa)Ort is:Date of Report Year of Report
(1) An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY 2) D A Resubmission Dec. 31,2009
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenue 5. Give concise explanations concerning unsettled
and Expenses from Utilty Plant Leased to Others, in rate proceedings where a contingency exists such
another utilty column (i,k,m,o) in a similar maner that refuds of a material amount may need to be
to a utilty deparent. Spread the amount(s) over made to the utility's customers or which may result
lines 02 thru 24 as appropriate. Include these amounts in a material refud to the utilty with respeèt to
in colums (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 maner as accounts 412 contingency relates and the ta effects together
and 413 above.with an explanation of the major factors which
3. Report data for lines 7, 9 and 10 for Natual Gas affect the rights of the utilty to retain such
companies using accounts 404.1, 404.2, 404.3, 407.1 revenues or recover amounts paid with respect to
and 407.2.power and gas purchases.
4. Use page 122 for importt notes regarding the 6. Give concise explanations concerning
statement of income or any account thereof.significant amounts of any refunds made or
(Ref.)TOTAL
Account Page
Line No.Curent Year Previous Year
No.(a)(b)c d
1 UTILITY OPERATING INCOME
2 Ooerating Revenues (400)300-301 919,868,310 1,000,259,421
3 Ooerating Exoenses
4 Ooerating Expenses (401 )317-325 760,751,909 845,970,063
5 Maintenance Exoenses (402)317-325 15,201,610 16,752,095
6 Depreciation Expense (403)336-338 43,703,403 41,445,592
7 Amort. & Deol. of Util tv Plant (404-405)336-338 20,067 21,848
8 Amort, of Utili tv Plant Aca. Adi. (406)336-338
9 Amort. of Propert Losses, Unrecovered Plant
and Regulatorv Studv Costs (407)
10 Amort. of Conversion Expenses (407)
11 Regulatorv Debits (407.3)
12 (Less) Regulatorv Credits (407.4)
13 Taxes Other Than Income Taxes (408.1)262-263 13,289,356 11,848,690
14 Income Taxes - Federal (409.1)262-263 20,842,745 21,048,623
15 - Other( 409.1)262-263 (1,531,747)(935,583
16 Provision for Deferred Income Taxes (410.1)234-235 2,709,587 2,401,655
17 (Less) Provision for Deferred Income Taxes-Cr. (411.1)234-235 0 0
18 Investment Tax Credit Adi. - Net (411.4)0 0
19 (Less) Gains from Disp. of Utility Plant (41 1.6)
20 Losses from Disp. of Utilty Plant (41 1. 7)
21 (Less) Gains from Disposition of Allowances (411.8)
22 Losses from Disposition of Allowances (411.9)
23 TOTAL Utilty Operating Expenses
(Enter Total of lines 4 thr 18)854,986,930 938,552,983
24 Net Utilty Operating Income (Enter Total of line 2
less 19) (Car forward to oage 117, line 21)64,881,380 61,706,438
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Name of Respondent Year of ReportThis Report is: Date of Report
(1) ua An Origin (Mo, Da, Yr)QUESTAR GAS COMPANY (2) 0 A Resubmission
STATEMENT OF INCOME FOR THE YEAR Continued
received durng 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 incured for power or gas purchases, and a reports.
summar of the adjustments made to balance sheet, 10. If the columns are insuffcient for reportng
income, and expense accounts. additional utility deparents, supply the appropriate
7. If any notes appearng in the report to stock- account titles, line 2 to 23, and report the
holders are applicable to this Statement ofIncome, information in the blan space on page 122 or in a
such notes may be attched at page 122. supplemental statement.
'i Enter on page 122 a concise explanation of only
those changes in accounting methods made durng
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.
Current Year Previous Year Curent Year
760,751,909
15,201,610
43,703,403
20,067
Dec. 31, 2009
Previous Year Current Year
845,970,063
16,752,095
41,445,592
21,848
13,289,356
20,842,745
(1,531,747)
2,709,587
o
o
854,986,930
11,848,690
21,048,623
(935,583)
2,401,655
o
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
938,552,983
24
64,881,380 61,706,438
FERC FORM NO.2 (12-96) Page 115
FERC FORM NO.2 (12-96)Page 116
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Name of Respondent This Report is:Date of Report Year of Report
OUESTAR GAS COMPANY
(1) PI An Onginal (Mo, Da, Yr)
2) A Resubmission Dec. 31 2009
STATEMENT OF INCOME FOR THE YEAR (Continued)
(Ref.)TOTAL
Account Page
Line No.Curent Year Previous Year
No.(a)(1)(c)(d)
25 Net Utility Ooeratimi: Income (Cared fwd. from Dlile 114)-64,881,380 61,706,438
26 OTHER INCOME AND DEDUCTIONS
27 Other Income
28 Nonutiltv Ooerating Income
29 Rev. From MerchandisiniL Jobbinl! & Contract Work (415)
30 (Less) Costs & Exo. ofMerch.,Job. & Contr. Work (416)
31 Revenues From Nonutilitv Onerations (417)
32 (Less) Exoenses of N onutilii Onerations (417.1 )
33 NonooeratinQ: Rental Income (418)
34 Eauitv in EarinQ:s of Subsidiar Comoanies (418.1 )119 0 0
35 Interest and Dividend Income (419)2,752.144 1385,467
36 Allow. for Other Funds Used DurinQ: Constrction (419.1)0 253,061
37 Miscellaneous NonoperatinQ: Income (421)5.104.072 4921 273
38 Gain on Disposition of Prooertv'T42 1. iY 21,004 9514
39 TOTAL Other Income (Enter Total of lines 25 thru 34)7,877,220 6,569,315
40 Other Income Deductions
41 Loss on Disoosition ofProoert (421.2)0 2,430
42 Miscellaneous Amortization (425)340 0 0
43 Miscellaneous Income Deductions (426.1 -426.5)340 239,834 1351,582
44 TOTAL Other Inc. Deductions(Total oflnes 37 th 39)239,834 1,354,012
45 Taxes Aoolic. to Other Income and Deductions
46 Taxes Other Than Income Taxes (408.2)262-263
47 Income Taxes-Federal (409.2)262-263 (1,918,255)2,080,355
48 Income Taxes-Other (409.2)262-263 352495 240,707
49 Provision for Deferred Inc. Taxes(41O.2)234-235 4,369553 (433,757)
50 (Less) Provision for Deferred Income Taxes-Cr.(41 1.2)234-235
51 Investment Tax Credit Adi.-Net(41 1.5)
52 (Less) Investment Tax Credits(420)(377 246)(377,977)
53 TOTAL Taxes on Other Inc.& DeducUTotal of 42 th 48)2,426,547 1,09.328
54 Net Other Inc. & Deduct. (Enter Total oflnes 35,40,49)5,210,839 3,705,975
55 INTEREST CHARGES
56 Interest on Long-Term Debt(427)23,289,300 21,591,106
57 Amort. of Debt Disc. and Exoense (428)258-259 870,217 869,898
58 Amort. of Loss on Reacauired Debt (428.1 )0 0
59 (Less) Amort. of Premium on Debt-Credit (429)258-259 0 0
60 (Less) Amort. of Gain on Reacauired Debt-Credit (429.1 )0 0
61 Interest on Debt to Assoc. Comoanies (430)340 248,575 2.031.690
62 Other Interest Exoense (431 )340 4413048 1,426.432
63 (Less) Allow. for Borr, Funds Used Durinl! Constr.-Cd432)(296,123)(752752)
64 Net Interest CharQ:es (Enter Total of lines 52 thr 59)28525017 25 166375
65 Income Before Extraord. Items (Total of lines 21. 50 & 60)41,567,202 40246038
66 EXTRAORDINARY ITEMS
67 Extraordinar Income (434)0 0
68 (Less) Extraordinar Deductions (435)
69 Net Extraord. Items(Enter Total ofline 63 less line 64)
70 Income Taxes-Federal and Other(409.3)262-263
71 Extraord. Items After TaxesTTotal of line 65 less line 66)
72 Net Income (Enter Total oflines 65 and 67)41567202 40.246.038
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Name of Respondent This Report Is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
lODESTAR GAS COMPAN 2) 0 A Resubmission Dec. 31, 2009
STATEMENT OF ACCUMTED COMPREHESIV INCOME AN HEDGING ACTIIES
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in colums (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts afected and the related amounts in a footnote.
Unrealized Gais Minimum Pension Foreign Curncy Other
Line and Losses on Iiabiltiy Adjustment Hedges Adjustments
No.Item available.for-sale (net amount)
securities
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Year Reclassification from Account 219 to
Net Income
3 Preceding Year Changes in Fair Value
4 Tota (lnes 2 and 3)
5 Balance of Account 219 at End of Preceding Year /
Beginning of Current Year
6 Curent Year Reclassifications from Account 219 to
Net Income
7 Curent Year Changes in Fair Value
8 Total (lines 6 and 7)
9 Balance of Account 219 at End of Curent Year
FERC FORM NO.2 (12-96)Page 117
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Name of Respondent Ths~rtIs:
(I) (X An OrgiUESTAR GAS COlvAN 2 0 A Reubmission
STATEME OF ACCUMATE COlvRESIV INCOME AN HEING ACTIS Continued
Dae of Report
(Mo,Da, Yr)
Yea of Report
I
Dec. 31,2009 I
I
Line
No.
Oter Cash
Flow Hedges
(Specif)
Oter Cash
Flow Hedges
(Specify)
Tota for eah
caegory of
items reorded in
Account 219
h
Net Income
(Cared Forwar
frm Page 11 6,
Line 72)
i
Tota
Comprehensive
Income I
(f)I
2
3
4
5 I
6 I7
8
9 I
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FERC FORM NO.2 (12-96)Page 117a I
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BLANK PAGE
(Next page is 118)
Name of Respondent This Report is:Date of Report Year of Report (1) A An Original (Mo, Da, Yr)
OUEST AR GAS COMPANY 2) A Resubmission Dec. 31 2009
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
I. Report all changes in appropriated retained earnings 5. Show dividends for each class and series of capital
unappropriated retained earnings, and unappropriated stock.
undistributed subsidiary earnings for the year.6. Show separately the State and Federal income tax
2. Each credit and debit during the year should effect of items shown in account 493, Adjustments to
identified as to the retained earnings account in which Retained Earnings.
recorded (Accounts 433, 436-439 inclusive). Show the 7. Explain in a footnote the basis for determining the
contra primary account affected in column (b).amount reserved or appropriated. If such reservation
3. State the purpose and amount for each reservation or or appropriation is to be recurrent, state the number
appropriation of retained earnings.and annual amounts to be reserved or appropriated as
4. List first account 439, Adjustments to Retained well as the totals eventually to be accumulated.
Earnings, reflecting adjustments to the opening balance 8. At lines 3 11. And 15, add rows as necessary
of retained earnings. Follow by credit, then debit items to report all data. When rows are added, the additional
in that order.row numbers should follow in sequence, e.g., 3., 3., etc.
Item Contra Primary Current Year Previous Year
Line Account Affected Amount Amount
(in dollars)(in dollars)
No.(a)(b)(c) (d)
UNAPPROPRlATED RETAINED EARNINGS (Account 216)
Balance - Beginning of Year
Changes (Identify by prescribed retained earnings accounts)
.............
Adjustments to Retained Earnings (Account 439)
Credit:
Credit:
Credit: Retirement of Preferred Stock 204.
Credit:
Credit:
TOTAL Credits to Retained Earnings(Acct.439)(Total of lines 4 thru 8)
Debit:
Debit: Retirement of Preferred Stock 204.
Debit:
Debit:
Debit:
TOTAL Debits to Retained Earnings(Acct.439)(Total of lines 10 thru 14)
Balance Transferred ITom Income (Account 433 less Account 418.41 567,202 40246038
Appropriations of Retained Earnings (Account 436)
TOTAL Appropriations of Retained Earnings(Acct.436)(Lines 18 thru 21)
Dividends Declared - Preferred Stock (Account 437)
8% Cumulative Preferred $100 Stated Value
TOTAL Dividends Declared-Preferred Stock(Acct.437)(Lines 24 thru 28)
Dividends Declared - Common Stock (Account 438)
Cash Dividends
TOTAL Dividends Declared-Common Stock(Acct.438)(Lines 31 thru 35)(28.200.000 (27 500 000
Transfers ITom Acct.216. 1 ,Unappropriated Undistributed Subsidiary Earnings
Balance-End of Year (Total oflines 1 15,22,29,36 and 37)227.166091 213 798 889
FERC FORM NO.2 (12-96)
" ,' ,
for
( .,;.
Page 118
\ ;
Name of Respondent This Report is:Date of Report Year of Report
(1) rn An Original (Mo, Da, Yr) I
OUEST AR GAS COMPANY (2) A Resubmission Dec. 31, 2009
STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)
Item Current Year Prior Year
Amount Amount
Line (in dollars)(in dollars)
No.(a)(b)(c)
APPROPRIATED RETAINED EARNINGS (Account 215)
State balance and purpose of each appropriated retained earnings arnount at end of year
and give accounting entries for any applications of appropriated retained earnings
during the year.
TOTAL Appropriated Retained Earnings (Account 215)
APPROPRlA TED RETAINED EARNINGS-AMORTIZATION RESERVE,FEDERAL(Account 215.
State below the total arnount 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 during the year, explain
such items in a footnote.
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 215.
TOTAL Appropriated Retained Earnings (Account 215, 215.1)(Enter Total oflines 45 & 46)
TOTAL Appropriated Retained Earnings (Account 215, 215., 216)(EnterTotal of lines 38 & 47)227,166,091 213,798 889
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
Balance - Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance - End of Year (Total of lines 49 thru 52)
FERC FORM NO.2 (12-96)Page 119
Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
(1) X An Original
(2) A Resubmission
STATEMENT OF CASH FLOWS
1. If the notes to the cash flow statement in the respondents 2. Under "Other" specify significant amounts and group
annual stockholders report are applicable to this state- others
ment, such notes should be attached to page 122. Infor- 3. Operating Activities--Other: Include gains and losses per-
mation about noncash investing and financing activities taining to operating activities only. Gains and losses per-
should be provided on page 122. Provide also on page taining to investing and financing activities should be
122 a reconciliation between "Cash and Cash Equivalents reported in those activities. Show on page 122 the
at End of Year" with related amounts on the balance amounts of interest paid (net of amounts capitalized) andsheet. income taxes aid.
DESCRIPTION (See Instructions for Explanation of Codes)
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 3 1 2009
Line
No.
40 Investments in and Advances to Assoc. and Subsidi41 Contributions and Advances from Assoc. and Subsidi42 Dis osition of Investments in and Advances to)43 Associated and Subsidia Com anies44 Purchase of Investment Securities a)45 Proceeds from Sales ofInvestment Securities a
FERC FORM NO.2 (12-96)
Amounts
567 202
!"'
I .
837 338
066 263
552 643
(377 246)
626 654
013 569
260 991
229,837)
231 214)
296 123
( ,
897 689)
749 795
(1,033 292)
147 319)
342
l'"
Activities
88fImIDI
625 334
Construction 296 123
254 505)
Cash Outflows for Plant (Total oflines 26 thru 33)
551 342
Page 120
Name of Respondent
QUESTARGAS COMPANY
STATEMENT OF CASH FLOWS
4. Investing Activities
Include at Other (line 3 I) net cash outflow to acquire other
companies. Provide a reconciliation of assets acquired
with liabilities assumed on page 122.
Do not include on this statement the dollar amount of
leases capitalized per USofA General Instruction 20; in-
stead provide a reconciliation of the dollar amount of
leases ca italized with the lant cost on a e 122. 6. Enter on a e 122 clarifications and ex
DESCRIPTION (See Instruction No.5 for Explanation of codes)
(a)
Line
No.46 Loans made or Purchased47 Collections on Loans
67 Net Increase in Short~Term Debt(c)68 Other:
79 Net Decrease in Short-term Debt (c)
91 Cash and Cash E uivalents at End of Year
FERC FORM NO.2 (12-96)
Net (Increase) Decrease in Receivables
Net Increase) Decrease in Invento
Net (Increase) Decrease in Allowances Held for S eculation
Net (Increase) Decrease in Pa abies and Accrued Ex enses
Other:
Net Cash Provided b (Used in) Investin Activities
(Total of lines 34 thru 55)
Cash Flows from Financin Activities:
Proceeds from Issuance of:
Notes Pa -Current Portion LT Debt
Lon -term Debt (b)
Preferred Stock
Common Stock
Other: Notes a able to affiliates
Cash Provided b Outside Sources (Total of lines 6 I thru 69)
Activities
Net Increase (Decrease) in Cash and Cash E uivalents
(Total of lines 22, 57 and 83)
of Year
This Report Is:
(1) X An Original2) A Resubmission
Continued)
5. Codes used:
(a) Net proceeds or payments.
(b) Bonds, debentures and other long-term debt.
(c) Include commercial paper.
(d) Identify separately such items as investments, fixed
assets, intangibles, etc.
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31 2009
lanations.
Amounts
(b)
IIIEmm.m1
1,300 000)
(1,300 000)
199 284
166 986.
Page 121
1. Use the space below for important notes regarding the
Balance Sheet, Statement of Income for the year
Statement
of Retained Earnings for the year, and Statement of Cash
Flows, or any account thereof. Classify the notes according
to each basic statement, providing a subheading for each
statement except where a note is applicable to more than
one statement.
2. Furnish particulars (details) as to any significant
contingent assets or liabilities existing at end of year
including a brief explanation of any action initiated by
the Internal Revenue Service involving possible
assessment
of additional income taxes of material amount, or of a
claim for refund of income taxes of a material amount ini-
tiated by the utility. Give also a brief explanation of
any dividends in arrears on cumulative preferred stock.
3. For Account 116, Utility PlantAdjustments, explain
the origin of such amount, debits and credits during the
year, and plan of disposition contemplated, giving re-
ferences to Commission orders or other authorizations
respecting classification of amounts as plant adjust-
ments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired
Debt, and 257, Unamortized Gain on Reacquired Debt, are
not used, give an explanation, providing the rate treat-
ment given these items. See General Instruction 17 of
the Unifonn System of Accounts.
5. Give a concise explanation of any retained earn-
ings restrictions and state the amount of retained
earnings affected by such restrictions.
6. If the notes to financial statements relating to
the respondent company appearing in the annual report to
the stockholders are applicable and furnish the data re-
quired by instructions above and on pages 114-121, such
notes may be attached hereto.
Note 1 - Summary of Significant Accounting Policies
Nature of Business
Questar Gas Company (Questar Gas or Company) is a wholly owned subsidiary of Questar. The Company
provides retail natural gas distribution in Utah, southwestern Wyoming and a small portion of southeastern
Idaho.
Accounting Standards References
In July 2009 the Financial Accounting Standards Board (FASB) completed a revision of non-governmental
S. generally accepted accounting principles (GAAP) into a single authoritative source and issued a
codification of accounting rules and references. Authoritative standards included in the codification are
designated by their Accounting Standards Codification (ASC) topical reference, and revised standards are
designated as Accounting Standards Updates (ASU), with a year and assigned sequence number. The
codification effort, while not creating or changing accounting rules, changed how users would cite
accounting regulations. Citations in financial statements must identify the sections within the new
codification. The codification is effective for interim and annual periods ending after September 15 2009.
The Company is complying with the new codification standards.
Preparation of Financial Statements
The fmancial statements of Questar Gas were prepared in accordance with GAAP and with the instructions
for annual reports on Fonn 10-K and Regulations S-X and S-
Use of Estimates
The preparation of financial statements and notes in confonnity with GAAP requires that management
fonnulate estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and
expenses and the disclosure of contingent assets and liabilities. Actual results could differ ITom these
estimates.
The Company applies the regulatory accounting principles prescribed under ASC 980 "Regulated
Operations" to the rate-regulated businesses. Under ASC 980, the Company records regulatory assets and
liabilities that would not be recorded under GAAP for non-rate regulated entities. Regulatory assets and
liabilities record probable future revenues or expenses associated with certain credits or charges that will be
122
recovered from or refunded to customers through the rate-making process. See Note 6 for a description and
comparison of regulatory assets and liabilities as of December 31 , 2009 and 2008.
Revenue Recognition
Questar Gas records revenues for gas delivered to residential and commercial customers but not billed as of
the end of the accounting period. Unbilled gas deliveries are estimated for the period from the date meters
are read to the end of the month. Approximately one-half month of revenue is estimated in any period. Gas
costs and other variable costs are recorded on the same basis to ensure proper matching of revenues and
expenses. Questar Gas tariff allows for monthly adjustments to customer bills to approximate the effect of
abnormal weather on non-gas revenues. The weather-normalization adjustment significantly reduces the
impact of weather on gas-distribution earnings. The PSCU approved a "conservation enabling tariff'
(CET), to promote energy conservation. Under the CET, Questar Gas non-gas revenues are decoupled from
the volume of gas used by customers. The tariff specifies a margin per customer for each month with
differences to be deferred and recovered from customers or refunded to customers through periodic rate
adjustments. Rate adjustments occur every six months under the CET program. The adjustments amortize
deferred CET amounts over a 12-month period. These adjustments are limited to five percent of non-gas
revenues.
Regulation
Questar Gas is regulated by the PSCU and the PSCW. The Idaho Public Utilities Commission has
contracted with the PSCU for rate oversight of Questar Gas operations in a small area of southeastern
Idaho. These regulatory agencies establish rates for the transportation and sale of natural gas. The
regulatory agencies also regulate, among other things, the extension and enlargement or abandonment of
jurisdictional natural gas facilities. Regulation is intended to permit the recovery, through rates, of the cost
of service, including a return on investment.
Cash and Cash Equivalents
Cash equivalents consist principally of repurchase agreements with maturities of three months or less. In
almost all cases, the repurchase agreements are highly liquid investments in overnight securities made
through commercial-bank accounts that result in available funds the next business day.
Notes Receivable (rom. or Payable to Questar
Notes receivable from or payable to Questar represent interest bearing demand notes for cash loaned to or
borrowed from Questar until needed in operations. The funds are centrally managed by Questar. Amounts
loaned to Questar earn an interest rate that is identical to the interest rate paid by the Company for
borrowings from Questar.
Purchased-Gas Adjustments
Questar Gas accounts for purchased-gas costs in accordance with procedures authorized by the PSCU and
the PSCW. Purchased-gas costs that are different from those provided for in present rates are accumulated
and recovered or credited through future rate changes. Questar Gas may hedge a portion of its natural gas
supply to mitigate price fluctuations for gas-distribution customers. The regulatory commissions allow
Questar Gas to record periodic mark-to-market adjustments for commodity-price derivatives in the
purchased-gas-adjustment account.
Property, Plant and Equipment
Property, plant and equipment balances are stated at historical cost. Maintenance and repair costs are
expensed.
Depreciation and Amortization
The provision for depreciation and amortization is based upon rates that will systematically charge the costs
of assets against income over the estimated useful lives of those assets. Major categories of fixed assets in
the gas distribution operations are grouped together and depreciated on a straight-line method. Under the
group method, salvage value is not considered when determining depreciation rates. Gains and losses on
asset disposals are recorded as adjustments in accumulated depreciation. Average depreciation, depletion
and amortization rates for the year ended December 31, were 3.0% in 2009 and 3.1% in 2008 and 2007.
123
Con trib" tio ns-in-aid-o I-co nstru clio
Customer contributions-in-aid-of-construction reduce property, plant and equipment unless the amounts are
refundable to customers. Contributions for main-line extensions may be refundable to customers if
additional customers connect to the main-line segment within five years. Refundable contributions are
recorded as liabilities until refunded or the five-year period expires without additional customer
connections. Amounts not refunded reduce property, plant and equipment. Capital expenditures in the
Consolidated Statements of Cash Flows are reported net of nonrefunded contributions.
Impairment of Long-Lived Assets
Properties are evaluated on a specific-asset basis or in groups of similar assets, as applicable. Impairment is
indicated when a triggering event occurs and the sum of the estimated undiscounted future net cash flows
of an evaluated asset is less than the asset's carrying value. If impairment is indicated, fair value is
calculated using a discounted cash flow approach. Cash-flow estimates require forecasts and assumptions
for many years into the future for a variety of factors, including commodity prices and operating costs.
Goodwill
Goodwill 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. Goodwill is tested for impairment at a minimum of once a
year or when a triggering event occurs. If a triggering event occurs, the undiscounted net cash flows of the
intangible asset or entity to which the goodwill relates are evaluated. Impairment is indicated if
undiscounted cash flows are less than the carrying value of the assets. The amount of the impairment is
measured using a discounted cash flow model considering future revenues, operating costs, a risk adjusted
discount rate and other factors.
1 '
Capitalized Interest and Allowance for Funds Used During Construction
The Company capitalizes interest costs when applicable. The PSCU and PSCW require the capitalization of
allowance for funds used during construction (AFUDC) during the construction period of rate-regulated
plant and equipment. AFUDC on equity funds amounted to zero in 2009 and 2007 and $0.3 million in 2008
and increased interest and other income in the Statements of Income. AFUDC on borrowed funds reduced
interest expense by $0.3 million in 2009, $0.8 million in 2008 and $0.7 million in 2007.
rr .
Credit Risk
. .
The Company s primary market area is located in Utah, southwestern Wyoming and southeastern Idaho.
Exposure to credit risk may be affected by the concentration of customers in these regions due to changes
in economic or other conditions. Customers include individuals and numerous commercial and industrial
enterprises that may react differently to changing conditions. Management believes that its credit-review
procedures, loss reserves, customer deposits and collection procedures have adequately provided for usual
and customary credit-related losses.
Bad-debt expense associated with accounts receivable for the year ended December 31 , amounted to $3.
million in 2009, $6.6 million in 2008 and $2.6 million in 2007. The allowance for bad-debt expenses was
$5.1 million at December 31 , 2009 and $5.4 million at December 31 , 2008. Questar Gas estimates bad-debt
expense as a percentage of general-service revenues with periodic adjustments. Uncollected accounts are
generally written off six months after gas is delivered and interest is no longer accrued.
. ,
Asset Retirement Obligations
Questar Gas records asset retirement obligations (ARO) when there are legal obligations associated with
the retirement of tangible long-lived assets. The Company has not capitalized future abandonment costs on
a majority of its long-lived distribution assets because the Company does not have a legal obligation to
restore the area surrounding abandoned assets. In these cases, the regulatory agencies have opted to leave
retired facilities in the ground undisturbed rather than requiring the Company excavate and dispose of the
assets. If recording an ARO is warranted, the fair value of retirement costs are estimated by Company
personnel based on abandonment costs of similar properties available to field operations and depreciated
over the life of the related assets. Revisions to ARO estimates result nom changes in expected cash flows
or material changes in estimated retirement costs. Income or expense resulting nom the settlement of ARO
liabilities is included in net gain or (loss) nom asset sales on the Consolidated Statements ofIncome. The
ARO liability is adjusted to present value each period through an accretion calculation using a credit-
123a
...
adjusted risk-free interest rate. The ARO balance was $4.1 million at December 31, 2009 and $4.3 million
at December 31 , 2008, and is included with other long-term liabilities.
Income Taxes
Questar and its subsidiaries file a consolidated federal income tax return. Deferred income taxes are
provided for the temporary differences arising between the book and tax -carrying amounts of assets and
liabilities. These differences create taxable or tax-deductible amounts for future periods. Questar Gas uses
the deferral method to account for investment tax credits as required by regulatory commissions. The
Company records interest earned on income tax refunds in interest and other income and records penalties
and interest charged on tax deficiencies in interest expense.
ASC 740 "Income Taxes" specifies the accounting for uncertainty in income taxes by prescribing a
minimum recognition threshold for a tax position to be reflected in the financial statements. Ifrecognized
the tax benefit is measured as the largest amount of tax benefit that is more-likely-than-not to be realized
upon ultimate settlement. Management has considered the amounts and the probabilities of the outcomes
that could be realized upon ultimate settlement and believes that it is more-likely-than-not that the
Company s recorded income tax benefits will be fully realized. There were no unrecognized tax benefits at
the beginning or at the end of the twelve-month periods ended December 31 2009 2008 and 2007. Income
tax returns for 2006 and subsequent years are subject to examination.
Share-Based Compensation
Questar issues stock options and restricted shares to certain officers, employees and non-employee
directors under its Long-Term Stock Incentive Plan (L TSIP), including certain officers and employees of
Questar Gas. Since January 1 2006, the fair value of stock options is expensed during the vesting period.
Questar uses the Black-Scholes-Merton mathematical model in estimatmg the fair value of stock options
for accounting purposes. The granting of restricted shares results in recognition of compensation cost
measured at the grant-date market price. Questar uses an accelerated method in recognizing share-based
compensation costs with graded-vesting periods. See Note 7 for further discussion on share-based
compensation.
Reclassifications.
Certain reclassificatlon~ were made to prior-year financial statements to conform with the 2009presentation.
All dollar amounts in this annual report on Form 10-K are in millions, except where otherwise noted.
Note 2 - Fair-Value Measures
Beginning in 2008, Questar Gas adopted the effective provisions of ASC 820 "Fair Value Measurements
and Disclosures." ASC 820 defines fair value in applying GAAP, establishes a framework for measuring
fair value and expands disclosures about fair-value measurements. ASC 820 does not change existing
guidance as to whether or not an instrument is carried at fair value. In February 2008, the F ASB delayed
the effective date of ASC 820 for one year for certain nonfmanCial assets and nonfinancial liabilities
except those recognized or disclosed at fair value in the fmancial statements on a recurring basis. On
January 1 2009 , Questar Gas adopted, without material impact on the financial statements, the \ielayed
provisions of ASC 820 related to nonfmancial assets and nonfmancialliabilities that are not required or
pennitted to be measured at fair value on a recurring basis. Questar Gas did not have any assets or
liabilities measured at fair value on a non-recurring basis at December 31 , 2009. The following table
discloses carrying value and fair value of Questar Gas s financial instruments:
123b
Financial assets
Cash and cash equivalents
Financial liabilities
Notes payable to Questar
Long-term debt
Carrying Estimated Carrying EstimatedValue Fair Value Value Fair Value
December 31, 2009 December 31 2008
(in millions)
$ 7.$ 7.1.2 $ 1.2
87.
370.
87.
404.
88.3
370.
88.3
356.
~. ,
The carrying amounts of cash and cash equivalents and notes payable to Questar approximate fair value.
The fair value of fixed-rate long-term debt is based on the discounted present value of future cash flows
using the Company s current borrowing rates. The borrowing rates are credit-risk adjusted.
Note 3 -Debt
Questar makes loans to Questar Gas under a short-term borrowing arrangement. Short-term notes payableto Questar totaled $87.0 million at December 31, 2009 with an interest rate of 0.66% and $88.3 million at
December 31 , 2008 with an interest rate of 3.39%.
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At December 31 , 2009, Questar Gas had $370.0 mil1ion oflong-term debt consisting of$220.0 million ofmedium-term notes with interest rates ranging from 5.02% to 6.91% due 2011 to 2018; $50.0 million of6.30% notes due 2018; and $100.0 mil1ion of7.20% notes due 2038. Long-term debt maturities in the nextfive years are $2.0 mil1ion in 2011, $91.5 mil1ion in 2012 and $42.0 mil1ion in 2013. All notes are
unsecured obligations and rank equally with all other unsecured liabilities. Covenants for these debt
obligations do not restrict dividend payments.
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Note 4 - Income Taxes
Details of Questar Gas', mcome tax expense and deferred income taxes are provided in the followingtables. The components of income tax expense were as follows:
Federal
Current
Deferred
State
Current
Deferred
Deferred investment tax credits recognized
Total Income Tax Expense
Year Ended December 31
2009 2008 2007
(in mil1ions)
($ 8.($ 5.3)$ 16.4
31.6 28.
(1.2)(0.2.3
2.3
0.4)(0.4)
$24.4 $24.$ 22.3
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The difference between the statutory federal income ta rate and the Company's effective income ta rate
is explained as follows:
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Federal income taxes statutory rate
Increase (decrease) as a result of:
State income taes, net offederal-income tax benefit
Amortize investment tax credits related to rate regulated
assets
Year Ended December 3 i,
2009 2008 2007
35.0% 35.0% 35.0%
1.5 1.7 2.8
Effective income tax rate 37.0%37.4%37.4%
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Significant components of the Company's deferred income taxes were as follows:
December 31,
2009 2008
(in milions)
Deferred income taxes - liabilty .
Propert, plant and equipment
Employee benefits and compensation costs
Total deferred income taxes - liabilty
$190.3
(1.3)
$189.0
$155.0
(1.0)
$154.0
The deferred income taxes - curent asset amounted to $3.6 milion at December 31, 2009 and $2.7 milion
at December 31, 2008,
Note 5 - Commitments and Contingencies
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Questa Gas is involved in varous commercial and regulatory claims and litigation and other legal
proceedings that arise in the ordiar 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
liabilty 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 contigencies
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 matters subject to substatial uncertinties and, therefore, the probabilty ofliabilty or
an estimate of loss canot be reasonably determined.I
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Commitments
Historically, 40 to 50% of Questa Gas gas-supply has been provided by cost-of-service reserves developed
and produced by Wexpro. In 2009, Questar Gas purchased the remainder ofits gas supply from multiple
third-paries under index-based or fied-price contracts. Questa Gas has commitments to purchase gas for
$81. milion in 2010, $30.9 milion in 2011, $26.6 milion in 2012, $26.4 milion in 2013 and 2014 based
on curent prices. Generally, at the conclusion of the heating season and after a bid process, new
agreements for the next heating season are put in place. Questar Gas bought natual gas under purchase
agreements amounting to $225.3 milion in 2009, $395.5 milion in 2008 and $374.8 milion in 2007. In
addition, Questar Gas has contracted for underground storage. Questa Gas stores gas during off-peak
periods (tyically durg the sumer) and withdraws gas from storage to meet peak-gas demand (tyically
in the winter).
I Questar Gas has third-par transporttion commitments requiring yearly payments of$5.0 milion through
20 i 7 and $ 1.4 milion in 20 i 8.
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2010
2011
2012
2013
2014
After 2014
(in millons)
$87.7
87.4
84.5
82.5
79.1
228.2
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Questa Gas has contracted for transporttion and storage servces with Questa Pipeline and third pares.
Anual payments and the years covered are as follows:
INote 6 - Rate Regulation
Questar Gas filed a general rate case in Utah in December 2007. The PSCU allowed Questar Gas to
increase its non-gas distribution revenues by an anualized $12.0 milion begining August 15,2008 and
authorized a 10.0% retu on equity. Questa Gas filed a general rate case in Wyoming in August 2008.
The PSCW authorized a 10.5% retu on equity.
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Rate Changes
Questa Gas fied a general rate case in Utah in December 2009, requesting an allowed retu on equity of
10.6%, an increase in rates of $17.2 milion, a mechanism to adjust rates for investment in feeder line
replacement, and a continuation of the CET.
In Januar 2007, the PSCU approved a demand-side management program (DSM) effective Januar 1,
2007. Under the DSM, Questa Gas encourages the conservation of natual gas though advertising, rebates
for effcient homes and appliances, and energy audits. The costs related to the DSM are deferred and
recovered from customers through periodic rate adjustments. Questa Gas received revenues for recovery
ofDSM costs amounting to $26.9 milion in 2009 compared with $6.6 milion in 2008. As of December 31,
2009, Questar Gas had a regulatory asset of $40.6 milion for DSM costs to be recovered from customers.
In October 2006, the PSCU approved a thee-year pilot progr for a conservation enabling taff (CET)
effective Januar 1, 2006, to promote energy conservation. Under the company's prior rate strctue, non-
gas revenues declined when average temperatue-adjusted usage per customer declined while non-gas
revenues increased when average temperatue-adjusted usage per customer increased. Under the CET,
Questa Gas non-gas revenues are decoupled from the temperatue-adjusted usage per customer. 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. These adjustments are limited to
five percent of distrbution non-gas revenues. Under the CET, Questa Gas recorded a $4.0 milion revenue
decrease in 2009 compared with a $1.0 milion increase in 2008. In late 2007, the PSCU ordered a
continuation of the CET progr for an additional two years though 2010.
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Other Regulatory Asset and Liabilities
The Company has other regulatory assets and liabilties in addition to purchased-gas adjustments. The rate-
regulated entities recover the costs of assets but do not generally receive a retu on these assets.
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IFollowing is a description of the Company's regulatory assets:
· Gains and losses on the reacquisition of debt are deferred and amortizd as interest expense over
the would-be remaining life of the reacquired debt. The reacquired debt costs had a weighted-
average life of approximately 13.1 years as of December 31, 2009.
· The CET asset (liability) represents actul revenues received that are less than (in excess of) the
allowed revenues. These amounts are recovered (refuded) though periodic rate adjustments.
· The DSM program liabilty represents fuds available for the program that exceed amounts
expended to date. These amounts are refuded though periodic rate adjustments.
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· The costs of complying with pipeline-integrity regulations are recovered in rates subject to a
PSCU order. Questar 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 related to abandonment of
Wexpro operated gas and oil wells. The regulatory asset wil be reduced over an 18 year period
following an amortization schedule that commenced January 1,2003, or as cash is paid to plug
and abandon wells.
· Production taes on cost-of-service gas production are recorded when the gas is produced and
recovered from customers when taes are paid, generally within 12 months.
· The Company is allowed to recover certin deferred taxes from customers over the life of the
related propert, plant and equipment.I
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Current regulatory assets
December 31,
2009 2008
(in milions)
$40.6 $17.8
2.7 2.8
$43.3 $20.6
Demand side management
Deferred production taxes
Total
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Cost of reacquired debt
Questar Gas pipeline integrity costs
Asset retiement obligations- cost-of-service gas wells
Total
December 31,
2009 2008
(in milions)
$6.9
5.8
3.3
$16.0
$7.5
7,0
3.6
$18.1
Long-term regulatory assets
I A curent regulatory liabilty for CET amounted to $5.1 milion at December 31,2009 and $0.3 milion at
December 31,2008. Curent regulatory liabilties are included with accounts payable and accrued expense
in the Balance Sheets. A long-term regulatory liabilty for income taxes refudable to customers amounted
to $1.1 milion at December 31, 2009 and $1.3 milion at December 31, 2008. Long-term regulatory
liabilties are included with other long-term liabilties in the Balance Sheets.l
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Note 7 - Share-Based Compensation \1
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Questar issues stock options and restricted shares to cert offcers and emPloyees of Questar Gas under
its L TSIP and recognizes expense over time as the stock options or restrcted shares vest. Share-based
compensation expense amounted to $1.0 milion in 2009 compared with $1.2 millon in 2008 and $0.7
milion in 2007.
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The Company uses the Black-Scholes-Merton mathematical model in estimating 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 traded on an exchange. The calculated fair value of options
granted and major assumptions used in the model at the date of grant are listed below:
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123f
Fair value of options atgrant date
Risk-free interest rate
Expected priceyolatilty
Expected dividend yield
Expected life in years
2009
Input
Variables
$35.38
1.78%
28.1%
1.39%
5.0
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IThere were 57,000 unvested stock options at December 31, 2009. Stock-option transactions under the terms
of the LTSIP for the thee years ended December 31,2009, are sumared below:
Balance at December 31, 2006
Exercised
Employee transfer
Balance at December 31, 2007
Exercised
Employee transfer
Balance at December 31, 2008
Granted
Exercised
Employee transfer
Balance at December 31, 2009
OptionsOutstading
929,940
(203,833)
64
726,171
(162,492)
(259,860)
303,819
57,000
(27,250)
(20,500)
313,069
Prce Rage
$7.50- $14.01
7.50 - 14.01
10.69
7.50 - 14.01
7.50 -14.01
7.50 -14.01
8.50 -14.01
35.38
8.50 -J4.01
11.48 - 13.56
$11.48 -$35.38
Weighted-
Average
Price
$12.65
12.15
10.69
12.79
12.30
12.36
13.42
35.38
13.42
13.00
$17.44
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Options Outstanding Options Exercisable Unvested Options
Weighted-
Number average Weighted-Number Weighted-Number Weighted-
Rage of outstandi remaining average exercisab1 average unvested average
exercise ng at Dec. term in exercise e at Dec. exercise at Dec. 31,exercise
prices 31,2009 years price 31,2009 price 2009 price
$11.48 - $13.56 203,846 $13.31 203,846 $13.31 .
'....
3.0
14.01 - 35.38 109,223 3.7 25.16 52,223 14.01 57,000 $35.38
$11.48 - $35.38 313,069 3.2 $17.44 256,069 $13.45 57,000 $35.38
Restrcted shares are valued at the grnt-date market price and amortized to expense over the vesting
period. Most restrcted share grants vest in equal installments over a thee or four year period from the
grant date. The weighted average vesting period ofunvested restrcted shares at December 31, 2009, was
14 months. Tranactions involving restrcted shares under the term of the LTSIP for the thee years ended
December 31, 2009, are summarized below:
123g
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Baiance at December 31,2006 .
Granted
Distributed
Forfeited
Balance at December 31, 2007
Granted
Distrbuted
Employee transfer
Bålaiceat December 31,2008
Granted
Distrbuted
Employee transfer
Balance at December 31, 2009
Restrcted
Shares
Outstanding
54,758
19,700
(13;408)
(1,500)
59,550
24,400
(43,770)
(4,532)
35,648
21,900
(9,956)
(2,898)
44,694
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Price Rage
$17.45 - $36.75
41.08 - 54.53
17.45- 25.50
36.75 - 41.08
17.45- 54.53
53.83
17.45 - 54.53
17.45 -36.75
. .25.50 -' 54.53
35.38
25.50 - 54.53
25.50 - 53.83
$35.38 - $54.53
Weighted-
Average
Price
$27.19
41.76
21.50
39.63
32.97
53.83
35.20
26.11
$45.39
35.38
35.44
46.47
$42.63
Note 8 - Employee Benefits
Pension Plan
Questar Gas's employees are covered by Questa's defined-benefit pension plan. Benefits are generally
based on the employee's age at retirement, years of servce and highest earings in a consecutive 72
semimonthly pay period durg the 10 years preceding retirement. Questa is subject to and complies with
minimum required and maximum allowed anual contribution levels mandated by the Employee
Retirement Income Security Act and by the Internal Revenue Code. Subject to the above limitations,
Questar intends to fud the qualified pension plan approximately equal to the yearly expense. Questar also
has a nonqualified pension plan that covers certin management employees in addition to the qualified
pension plan. The nonqualified pension plan provides for defined-benefit payments upon retirement of the
management employee, or to the spouse upon death of the management employee above the benefit limit
defined by the Internal Revenue Service for the qualified plan. The nonqualified pension plan is unfuded.
Claims are paid from the Company's general fuds. Qualified pension plan assets consist pricipally of
equity securities and corporate and U.S. governent debt obligations. A third-par consultant calculates
the pension plan projected benefit obligation. Pension expense was $13.3 milion in 2009, $9.3 millon in
2008 and $11.5 milion in 2007.
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Questar Gas's portion of plan assets and benefit obligations canot be determined because the plan assets
are not segregated or restrcted to meet the Company's pension obligations. If the Company were to
withdraw from the pension plan, the pension obligation for the Company's employees would be retained by
the pension plan. At December 31, 2009 and 2008, Questar's projected benefit obligation exceeded the fair
value of plan assets.
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Postretirement Benefits Other Than Pensions
Eligible Questa Gas employees paricipate in Questar's postretirement benefits other than pensions plan.
Postretirement health care benefits and life insurance are provided only to employees hired before Januar
1, 1997. The Company pays a portion of the costs of health care benefits, based on an employee's years of
service, and generally limits payments to 170% of the 1992 contribution. Plan assets consist principally of
equity securities and corporate and U.S. governent debt obligations. A third par consultant calculates
the projected benefit obligation. The cost of postretirement benefits other than pensions was $3.8 milion in2009, $2.4 milion in 2008 and $2.6 milion in 2007. ;
I The Company's portion of plan assets and benefit obligations related 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 31, 2009 and 2008, Questa's accumulated benefit obligation
exceeded the fair value of plan assets.
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123h
Employee Investment Plan
Questar Gas participates in Questar's Employee Investment Plan (EIP). The EIP allows eligible employees
to purchase shares of Questar common stock or other investments through payroll deduction at the curent
fair market value on the transaction date. The Company curently contrbutes an overall match of 80% of
employees' pre-tax purchases up to a maximum of 6% of their qualifying eargs. In addition, the
Company contrbutes $200 anually to the EIP for each eligible employee. The Company's expense
equaled its matching contribution of$3.3 milion, $3.7 milion and $3.5 millon for the years ended
December 31, 2009, 2008 and 2007, respectively.
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Note 9 - Related Party Transactions IQuestar Gas provided administrative, techncal, accounting, legal, data-processing and communication
services to Questar Pipeline and charged $20.4 milion in 2009, $21.5 milion in 2008 and $22.5 milion in
2007. Questar Gas also provided servces to other affliated companies amounting to $6.5 milion in 2009,
$4.9 milion in 2008 and $4.1 milion in 2007. The majonty of these costs are allocated. The allocation
methods are based on the specific natue of the charges. Management believes that the allocation methods
are reasonable.
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Questar Gas has reserved transporttion capacity on Questa Pipelie for 901,000 dth per day. Questar Gas
penodically releases excess capacity and receives a credit from Questa Pipeline for the released capacity
revenues and a portion of Questa Pipeline's interrptible trporttion revenues. Questa Gas paid for
transportation, storage and processing services provided by Questa Pipeline and a subsidiar amounting to
$71.8 milion in 2009, $71. milion in 2008 and $74.5 milion in 2007, which included demand charges.
The costs of these services were included in cost of natual gas sold.
Under the terms of the Wexpro Agreement, the Company receives a portion ofWexpro's income from oil
operations after recovery ofWexpro's operating expenses and a retu on investment. This amount, which
is included in revenues and reduces amounts biled to gas distrbution customers, was $ 1.0 milion in 2009,
$6.1 milion in 2008 and $4.9 milion in 2007. The amounts that Questa Gas paid Wexpro for the
operation of cost-of-service gas properties were $225.0 millon in 2009, $209.0 milion in 2008 and $155.6
milion in 2007. Questar Gas report these amounts in cost of natual gas sold.
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Also included in cost of natual gas sold are amounts paid to Questa Gas Management for gathenng and
processing gas. These costs amounted to $24.2 millon in 2009, $22.8 millon in 2008 and $15.8 milion in
2007.
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Questar Gas has a lease with an affliate for space in an offce building located in Salt Lake City, Utah.
Rent expense was $2.5 milion in 2009,2008 and 2007. The lease payment wil be $2.5 milion anually in
2010 through 2011.
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Questa charged Questar Gas for certin administrative fuctions amountig to $8.4 millon in 2009, $5.7
milion in 2008 and $8.5 milion in 2007. These costs are included in operating and maitenance expenses
and are allocated based on each affùiated company's'proportonal share of revenues less product costs;
propert, plant and equipment; and labor costs. Management believes that the allocation method is
reasonable.
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IQuesta Gas borrowed cash from Questa and incured interest expense of$0.2 milion in 2009, $2.0
milion in 2008 and $0.6 millon in 2007. Questa Gas loaned excess fuds to Questa and eared interest
income of$O.i milion in 2009, zero in 2008 and $1.0 milion in 2007.
Note 10 - Supplemental Cost-or-Service Gas Reserves (Unaudited)I
The following information is provided with respect to estimated natual gas reserves, which are managed,
developed and produced by Wexpro at cost of servce pursuant to the Wexpro Agreement. The estimates of
proved gas reserves were prepared by Wexpro's reservoir engineers. Gas reserve estimates are subject to
numerous uncertainties inherent in estimating quantities of proved reserves, projecting futue rates or I
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I production and timing of development expenditues. The accuracy of these estimates depends on the
quality of available data and on engineering and geological interpretation and judgment. Reserve estimates
are imprecise and wì1 change as additional information becomes available. Geological and engineerig
data demonstrate with reasonable certainty that these quantities 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 recognition to
differences because of the effect of the ratemaking process. Accordingly, Wexpro uses a minimum-
producing rate or maximum well-life limit to determine the ultimate quatity of gas reserves. See Note 9
for amounts paid by Questa Gas to Wexpro pursuant to the Wexpro Agreement.
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Proved Reserves
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Balance at December 31, 2009
Balance at December 31, 2008
Balance at December 31, 2007
Natual Gas
(Bct)
649.4
646.9
615.9
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Date of Report
(Mo,Da, Yr)
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IThis Report Is:
(1) i: An Original
QUESTAR GAS COMPANY (2) 0 A Resubmission
SUMMRY OF UTLITY PLANT AND ACCUMATED PROVISIONS
FOR DEPRECIATION, AMORTITION AND DEPLETION
Item
Name of Respondent
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
(a)
UTILITY PLANT
In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Constrction not Classified
Experimental Plant Unclassified
TOTAL (Enter Total of lines 3 th 7)
Leased to Others
Held for Future Use
Constrction Work in Progress
Acquisition Adjustments
TOTAL Utilty Plant (Enter Total of lines 8 thru 12)
Accum, PrOVo for Depr., Amort" & DepL.
Net Utiity Plant (Enter Total oflne 13 less 14)
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
In Service
Depreciation
Amort, and DepL. of Producing Natural Gas Land and Land Rights
Amort. of Underground Storage Land and Land Rights
Amort. of Other Utilty Plant
TOTAL in Service (Enter Total of lines 18 th 21)
Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Enter Total of lines 24 and 25)
Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Enter Total of lines 28 and 29)
Abandonment of Leases (Natural Gas)
Amort. of Plant Acquisition Adj.
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22, 26, 30, 3 i and 32)
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
FERC FORM NO.2 (12-96)Page 200
Year of Report
Dec. 3 i, 2009
Total IElectric
I
1,680,561,767 I
6,970,162 I1,687,531,929
5,037
33,384,980
6,644,450
1,727,566,396
(690,413,239)
1,037,153,157
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992,000
690,413,239 N/A
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Name of Respondent This Report Is:
(l) (X An Original
QUE STAR 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)
Date of Report
(Mo, Da, Yr)
690,413,239 N/A N/A N/A
Year of Report
Dec. 31, 2009
Common
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
N/A 33
Gas
1,680,561,767
6,970,162
1,687,531,929
5,037
33,384,980
6,644,450
1,727,566,396
(690,4 I 3,239)
1,037,153,157
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992,000
FERC FORM NO.2 (12-96)Page 201 Ne~t Page is 204
Name of Respondent This Report Is:Date of Reort Year of Report
(I) X An Orgial (Mo,Da, Yr)
QUESTAR GAS COMPAN (2)A Resubmission Dec. 31, 2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106)
1. Report below the original cost of gas plant in servce in colum (c). Also to be included in column (c)
according to the prescribed accounts,ar entres for reverals of tentave distrbutions
2, In addition to Account 101, Gas Plant in Service of prior year reportd in colum (b). Likewise, if
(Classified), this page and the next include Account 102,the respondent has a significant amount of plant
Gas Plant Purchased or Sold; Account 103, Experimenta Gas retiements which have not been classified to
Plant Unclassified; and Account 106, Completed Constrction priar accounts at the end of the year, include in
Not Unclassified-Gas,colum (d) a tentative distrbution of such
3. Include in colum (c) or (d), as appropriate,retiements, on an estimated basis, with appropriate
corrections of additions and retirements for the curt or contra entr to the account for accumulated
preceding year.depreciation provision. Include also in colum (d)
4, Enclose in parentheses credit adjustments of plant reversals of tentative distributions of prior year of
accounts to indicate the negative effect of such accounts,unclassified retirements, Attch supplemental
5. Classify Account 106 according to prescribed accounts,stateent showing the account distributions of these
on an estimated basis if necessar, and include the entres tentave classificatons in colum (c) and (d),
Balance at
Line Account Beginning of Year Additions
No,(a)(b)(c)
1 1. Intangible Plant
2 301 Organization
3 302 Franchises and Consents 69,626 0
4 303 Miscellaneous Intagible Plant 0 0
5 TOTAL Intagible Plant 69,626 0
6 2, Production Plant
7 Natural Gas Production and Gathering Plant
8 325,1 Producing Lands 0 0
9 325.2 Producing Leaseholds 0 0
10 325,3 Gas Rights 6,266,961 0
11 325.4 Rights-of-Way 362 0
12 325,5 Other Land and Land Rights 0 0
13 326 Gas Well Strctures 617,466 0
14 327 Field Comoressor Station Strctues 25,701 0
15 328 Field Meas. and Reg. Sta, Strctures 763,405 0
16 329 Other Strctures 315,985 0
17 330 Producing Gas Wells-Well Constrction 55,018,121 0
18 331 Producing Gas Wells-Well EQuipment 17,987,229 0
19 332 Field Lines 1,062,462 0
20 333 Field Compressor Station Equipment 331,990 0
21 334 Field Meas. and Reg. Sta. Equipment 1,700,274 0
22 335 Driling and Cleaning Equioment 0 0
23 336 Purfication Equipment 589,321 0
24 337 Other Equipment 174,182 0
25 338 Unsuccessful Exoloration & Devel. Costs 0 0
26 TOTAL Production and Gathering Plant 84,853,459 0
27 Products Extraction Plant
28 340 Land and Land Rights 0 0
29 341 Strctures and Improvements 0 0
30 342 Extraction and Refining Equipment 0 0
31 343 Pipe Lines 0 0
32 344 Extracted Products Storage EQuipment 0 0
33 345 Compressor Equipment 0 0
34 346 Gas Meas, and Reg. Equipment 0 0
35 347 Other EQuipment 0 0
36 TOTAL Products Extraction Plant
37 TOTAL Nat. Gas Production Plant 84,853,459 ,0
38 Mfd. Gas Prod. Plant (Submit Suppl. Statement)
39 TOTAL Production Plant 84,853,459 0
FERC FORM NO.2 (12-96)
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Page 204
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Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)A Resubmission Dec. 31,2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106)(Continued)
including the reversals of the prior year tenta-ments, etc" and show in column (t) only the offset to
tive account distrbutions of these amounts. Care-the debits or credits distributed in colum (t) to "
ful observance of the above instrctions and the primar account classifications.
texts of Accounts 101 and 106 will avoid serious 7. For Account 399, state the natue and use of plant
omissions of the reported amount ofrespondent's included in ths account and if substantial in amount
plant actually in servce at end of year. submit a supplementar statement showig subaccount
6, Show in colum (t) reclassifications or trans-classification of such plant conforming to the require-
fers within utility plant accounts, Include also ments of these pages,
in colum (t) the additions or reductions ofpri-8. For each amount comprising the reportedbalanèe and
mar account classifications arsing from 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 showing the clearce of Account 102, include in action. If proposed joural entres have been fied
colum (e) the amounts with respect to accumulated with the Conuission as required by the Uniform System
provision for depreciation, acquisition ajust-of Accounts, give also date of such fiing,
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(t)(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
(197)0 0 6,266,764 325.3 10
(225)0 0 137 325.4 11
0 0 0 0 325.5 12
(16,683)0 0 600,783 326 13
0 0 0 25,701 327 14
0 0 0 763,405 328 15
(246,809)0 0 69,176 329 16
(408,415)0 0 54,609,706 330 17
(72,291)0 0 17,914,938 331 18
(214,560)0 0 847,902 332 19
0 0 0 331,990 333 20
0 0 0 1,700,274 334 21
0 0 0 0 335 22
(532,306)0 0 57,015 336 23
(52,996)0 0 121,186 337 24
0 0 0 0 338 25
(1,544,482)0 0 83,308,977 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 Q 345 33
0 0 0 0 346 34
0 0 0 0 347 35
36
(1,544,482)0 0 83,308,977 37
38
(1,544,482)0 0 83,308,977 39
FERC FORM NO.2 (12-96)Page 205
Name of Respondent Ths Report Is:Date of Reprt Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)A Resubmission Dec, 31,2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Line Account Beging of Year Additions
No.(a)(b)(c)
40 3, Natual Gas Storage and Processing Plant
41 Underground Storage Plant
42 350,1 Lad
43 350,2 Rights-of-Way
44 351 Strctues and Improvements
45 352 Wells
46 352,1 Storage Leaseholds and Rights
47 352.2 Reservoirs
48 352,3 Non-recoverable Natual Ga
49 353 Lines
50 354 Compressor Station Equipment
51 355 Measuring 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 Strctures and Improvements
58 362 Gas Holders
59 363 Purfication Equipment
60 363,1 Liquefaction Equipment
61 363.2 Vaporizing Equipment
62 363.3 Compressor Equipment
63 363.4 Meas. and Reg. Equipment
64 363.5 Other Equipment
65 TOTAL Other Storage Plant NONE
66 Base Load Liquefied Natual Gas Terminating
and Processing Plant
67 364.1 Land and Land Rights
68 364.2 Strctues and Improvements
69 364.3 LNG Processing Terminal Equipment
70 364.4 LNG Transportation Equipment
71 364,5 Measurng and Regulating Equipment
72 364,6 Compressor Station Equipment
73 364.7 Communications Equipment
74 364.8 Other Equipment
75 TOTAL Base Load Liquefied Natural Gas,
76 Terminating and Processing Plant NONE
77 TOTAL Nat. Gas Storage and Proc. Plant NONE
78 4. Transmission Plant
79 365,1 Land and Land Rights
80 365,2 Rights-of-Way
81 366 Strctues and Improvements
82 367 Mains
83 368 Compressor Station Equipment
84 369 Measuring and Reg. Sta. Equipment
85 370 Communication Equipment
86 371 Other Equipment
87 TOTAL Transmission Plant NONE
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FERC FORM NO.2 (12-96)Page 206
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Name of Respondent Ths Report Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)"QUESTAR GAS COMPAN (2)A Resbmission Dec. 31, 2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Contiued)
Balance at
Retirements Adjustments Tranfer End of Year 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
363.4 63
363,5 64
NONE 65
66
364.1 67
364,2 68
364.3 69
364.4 70
,.364.5 71
364,6 72
364.7 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 Ths Re Is:Date of Reort Year of Report
(1) (X An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) D A Resubmission Dec. 31, 2009
GAS PLAN IN SERVICE (Accounts 101, 102,103 and 106) (Contiued)
Balance at
Line Account Begig of Year Additions
No.(a)(b)(c)
88 5. Distrbution Plant
89 374 Lad and Land Rights 5,892,872 294,217
90 375 Strctues and Improvements 6,611,541 144,085
91 376 Mains 789,361,880 26,494,682
92 377 Compressor Station Equipment 4,404,507 27,290
93 378 Meas, and Reg, Sta. Equip,.Geeral 39,389,714 2,540,916
94 379 Meas. and Reg. Sta, Equip.-City Gate 0 0
95 380 Servces 282,657,783 9,485,734
96 381 Meters 124,071,617 10,691,000
97 382 Meter Intalations 94,440,640 4,454,786
98 383 House Reguators 12,066,675 0
99 384 House Reg, Intalations 3,052,852 2,436
100 385 Industral Meas. and Reg, Sta. Equipment 0 0
101 386 Other Prop. on Customers' Premises 0 0
102 387 Oter Equipment 605,726 396,748
103 388 Asset Retie Costs. Dist 347,788 0
104 TOTAL Distrbution Plant 1,362,903,595 54,531,894
105 6. General Plant
106 389 Land and Land Rights 649,643 0
107 390 Strctues and Improvements 56,588,443 372,894
108 391 Offce Furitue and Equipment 58,206,476 7,483,925
109 392 Transporttion Equipment 30,566,179 4,448,348
110 393 Store Equipment 7,762 0
11 1 394 Tools, Shop, and Garage Equipment 8,542,026 3,630,263
112 395 Laboratory Equipment ,88,252 0
113 396 Power Operated Equipment 7,330,036 50,529
114 397 Communcation Equipment 11,492,117 690,890
115 398 Miscellaneous Equipment 439,644 0
116 Subtotal 173,910,578 16,676,849
117 399 Other Tangible Propert 71,663 0
118 TOTAL General Plant 173,982,241 16,676,849
119 TOTAL (Accounts 101 and 106)
120 Gas Plant Purchased (See Intr. 8)~121 (Less) Gas Plant Sold (See Instr. 8)
122 Experental Gas Plant Unclassified
123 TOTAL Gas Plant in Servce 1,621,808,921 I 71,208,743 I
FERC FORM NO.2 (12-96)Page 208
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Name of Respondent Ths Report Is:Date of Report Yea of Report
(1)IX An Orgi (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)o A Resubmission Dec. 31,2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Balance at
Retiements Adjustments Tranfers End of Year Line
(d)(e)(f)(g)No.
,88
(7,463)0 0 6,179,626 374 89
(10,654)0 (139,726)6,605;246 375 90
(1,232,509)0 (5,731)814,618,322 376 91
(1,000)0 125,218 4,556,015 377 92
(112,645)0 20,145 41,838,130 378 93
0 0 379 94
(369,858)0 0 291,773,659 380 95
(920,912)0 0 133,841,705 381 96
(741,724)0 12,208 98,165,910 382 97
0 0 0 12,066,675 383 98
0 0 0 3,055,288 384 99
0 0 385 100
0 0 386 101
0 0 26,779 1,029,253 387 102
0 0 0 347,788 388 103
(3,396,765)0 38,893 1,414,077,617 104
105
0 0 0 649,643 389 106
(25,555)0 0 56,935,782 390 107
(2,223,933)0 0 63,466,468 391 108
(1,372,996)0 (209,512)33,432,019 392 109
(241)0 0 7,521 393 110
(98,265)0 .0 12,074,024 394 111
(1,927)0 0 86,325 395 112
(347,450)0 0 7,033,1l5 396 113
(3,095,085)0 (38,895)9,049,027 397 114
(139,684)0 0 299,960 398 115
(7,305,136)0 (248,407)183,033,884 116
0 0 0 71,663 399 117
(7,305,136)0 (248,407)183,105,547 118
119
0 120~.
0 121
122
(12,246,383)1 0 (209,513)1,680,561,767 123
FERC FORM NO.2 (12-96)Page 209 Next page is 212
BLANK PAGE
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BLANK PAGE
Name of Respondent Ths Rert Is:Date of Report Year of Report
(I) X An Orginal (Mo,Da, Yr)
QUESTAR GAS COMPAN 2)A Resubmission Dec. 31, 2009
GAS PLAN IN SERVICE (Accounts 101, 102, 103 and 106) IDAHO
I. Report below the original cost of gas plant in servce in colum (c), Also to be included in colum (c)
according to the prescribed accounts.ar entres for reverals of tentative distrbutions
2. In addition to Account 101, Gas Plant in Servce of prior year reported in colum (b). Likewise, if
(Classified), ths page and the next include Account 102,the respondent has a signficant amount of plant
Gas Plant Purchased or Sold; Account 103, Expermenta Gas retiements which have not been classified to
Plant Unclassified; and Account 106, Completed Constrction pri accunts at the end of the year, include in
Not Unclassified-Gas.colum (d) a tetative distrbution of such
3, Include in colum (c) or (d), as appropriate,retiments, on an estiated basis, with appropriate
corrections of additions and retirements for the curent or contr entr to the account for accumulated
preceding year.depreciation provision, Include also in colum (d)
4. Enclose in parentheses credit adjustments of plant reversals of tetative distrbutions of prior year of
accounts to indicate the negative effect of such accounts.unclassified retirements, Attach supplemental
5. Classify Account 106 according to prescribed accounts,statement showig the account distrbutions of these
on an estimated basis if necessar, and include the entries tentative classifications in colums (c) and (d),
Balance at
Line Account Beginning of Year Additions
No,(a)(b)(c)
I I, Intangible Plant
2 301 Oni:anation
3 302 Franchises and Consents 0 0
4 303 Miscellaneous Intangible Plant 0 0
5 TOTAL Intagible Plant 0 0
6 2. Production Plant
7 Natual Gas Production and Gatherii Plant
8 325.1 Producing Lads 0 0
9 325,2 Producing Leaseholds 0 0
10 325.3 Gas Rights 0 0
11 325.4 Rights-of-Way 0 0
12 325.5 Other Land and Land Rights 0 0
13 326 Gas Well Strctues 0 0
14 327 Field Compressor Station Strctues 0 0
15 328 Field Meas, and Reg, Sta, Strctus 0 0
16 329 Other Strctus 0 0
17 330 Producing Gas Wells-Well Constrction 0 0
18 331 Producing Gas Wells-Well Equioment 0 0
19 332 Field Lines 0 0
20 333 Field Comoressor Station Equipment 0 0
21 334 Field Meas, and Reg, Sta. Equipment 0 0
22 335 Driling and Cleanng Equipment 0 0
23 336 Purfication Equipment 0 0
24 337 Other Eauioment 0 0
25 338 Unsuccessful Exploration & Devel. Costs 0 0
26 TOTAL Production and Gaterig Plant ',0 0
27 Products Extction Plant
28 340 Land and Land Rights 0 0
29 341 Strctues and Improvements 0 0
30 342 Extaction and Refing Equioment 0 0
31 343 Pioe Lines 0 0
32 344 Extacted Products Storage Eauipment 0 0
33 345 Compressor Eauioment 0 0
34 346 Gas Meas. and Reg. Equipment 0 0
35 347 Other Equipment 0 0
36 TOTAL Products Extraction Plant
37 TOTAL Nat. Gas Production Plant 0 0
38 Mfd. Gas Prod. Plant (Submit Supnl. Statement)
39 TOTAL Production Plant 0 0
FERC FORM NO.2 (12-96)
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Page 204
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Name of Respondent Ths Report Is: Date of Report Year of Report
(1) X An Orginal (Mo, Da, Yr)QUESTAR GAS COMPAN (2) A Resubmission Dec, 31, 2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Contiued) IDAHO
including the reversals of the pnor year tenta- ments, etc., and show in colum (t) only the offset to
tive account distributions of these amounts. Car- the debits or credits distrbuted in colum (t) to
fu observance of the above instrctions and the pnmar account classifications.
text of Accounts 101 and 106 will avoid senous 7. For Account 399, stae the nature and use of plant
omissions of the reported amount of respondent's included in this account and if substantial in amount
plant actually in serice at end of year, submit a supplementa statement showig subaccount
6, Show in colum (t) reclassifications or tran- classification of such plant conforming to the require-
fers within utility plant accounts. Include also ments of these pages,
in colum (t) the additions or reductions ofpn- 8. For each amount compnsing the reportd balance and
mar account classifications arsing from distri- changes in Account 102, state the propert purchased or
bution of amounts intially recorded in Account 102. sold, name of vendor or purchaser, and date of trans-
In showing the clearance of Account 102, include in action, If proposed joural entres have been fied
colum (e) the amounts with respect to accumulated with the Commission as requied by the Uniform System
provision for de reciation, acquisition ajust- of Accounts, ive also date of such fiin .
Balance at
Retirements Adjustments Transfers End of Year~) (g)
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Line
No,
1
302
303
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
I 0 0 0 0 325.1
0 0 0 0 325.2
0 0 0 0 325,3
0 0 0 0 325.4
0 0 0 0 325,5
0 0 0 0 326
0 0 0 0 327
0 0 0 0 328
0 0 0 0 329
0 0 0 0 330
0 0 0 0 331
0 0 0 0 332
0 0 0 0 333
0 0 0 0 334
0 0 0 0 335
0 0 0 0 336
0 0 0 0 337
0 0 0 0 338
0 0 0 0
0 0 0 0 340
0 0 0 0 341
0 0 0 0 342
0 0 0 0 343
0 0 0 0 344
0 0 0 0 345
0 0 0 0 346
0 0 0 0 347
0 0 0 0
0 0 0 0
FERC FORM NO.2 (12-96)Page 205
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Name of Respondent Ths Report Is:Date of Report Year of Rert
(1) X An Origial (Mo, Da, Yr)
QUESTAR GAS COMPAN (2)A Resubmission Dec. 31, 2009
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued) IDAHO
Balance at
Line Account Begig of Year Additions
No.(a)(b)(c)
40 3. Natual Gas Storage and Processing Plant
41 Underground Storage Plant
42 350.1 Land
43 350,2 Rights-of-Way
44 351 Strctues and Improvements
45 352 Wells
46 352.1 Storage Leaseholds and Rights
47 352.2 Reservoirs
48 352.3 Non-recoverable Natual Gas
49 353 Lines
50 354 Compressor Station Equipment
51 355 Measurng and Reg. Equipment
52 356 Purfication Equipment
53 357 Oter Equipment
54 TOTAL Underground Storage Plant NONE
55 Other Storage Plant
56 360 Land and Land Rights
57 361 Strctues and Improvements
58 362 Gas Holders
59 363 Purfication Equipment
60 363.1 Liquefaction Equipment
61 363.2 Vaporizing Equipment
62 363.3 Compressor Equipment
63 363.4 Meas. and Reg. Equipment
64 363.5 Other Equipment
65 TOTAL Other Storage Plant NONE
66 Base Load Liquefied Natual Gas Terminating
and Processing Plant
67 364.1 Land and Land Rights
68 364.2 Strctures and Improvements
69 364.3 LNG Processing Terminal Equipment
70 364.4 LNG Tranporttion Equipment
71 364.5 Measurng and Regulating Equipment
72 364.6 Compressor Station Equipment
73 364.7 Communications Equipment
74 364,8 Other Equipment
75 TOTAL Base Load Liquefied Natual Gas,
76 Terminatig and Processing Plant
77 TOTAL Nat. Gas Storage and Proc, Plant
78 4, Transmission Plant
79 365.1 Land and Land Rights
80 365.2 Rights-of-Way
81 366 Strctues and Improvements
82 367 Mai
83 368 Compressor Station Equipment
84 369 Measurng and Reg, Sta, Equipment
85 370 Communication Equipment
86 371 Other Equipment
87 TOTAL Transmission Plant NONE
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FERC FORM NO.2 (12-96)Page 206
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Name of Respondent Date of Report
(Mo, Da, Yr)
350,1
350,2
351
352
352.1
352.2
352,3
353
354
355
356
357
NONE
360
361
362
363
363.1
363.2
363.3
363.4
363.5
NONE
364,1
364.2
364,3
364.4
364.5
364.6
364.7
364.8
I
Ths Report Is:
(1) X An OriginalQUESTAR GAS COMPAN (2) A Resubmission
GAS PLAN IN SERVICE (Accounts 101, 102, 103 and 106) (Contiued) IDAHO
Balance at
End of Year
(g)I Retiements
(d)
Adjustments
(e)
Tranfers
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FERC FORM NO.2 (12-96)Page 207
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Year of Report
Dec, 31, 2009
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
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Name of Respondent Ths Report Is:
I
Date of Report Year of Report
lODESTAR GAS COMPAN (I) i: An Orgin (Mo,Da, Yr)
2) 0 A Resubmission Dec. 31 2009
GAS PROPERTY AN CAPACIT LEAED FROM OTHRS
1. Report below the inormation called for concerning gas propert and capaçity leaed from others for ga operons.
2. For all leas in which the averge anua leae payment over the intial ter of the leae excee $500.000. descrbe in column(c). if applicable: the propert or capacity leased. Deignte associated companes with an astersk in colum (b)
Name of Lesor ..Deption of Lee Leae Payents for
Line Curent YeaNo.
~(a)(b)(c)(d)
1
2
3
4
5
6 Page Not Annlicable
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
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FERC FORM NO.2 (12-96)Page 212
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Name of Respondent This Report Is:Dat of Report Yea of Report
(I) ~ An Original (Mo,Da, Yr)IOUESTAR GAS COMPANY 2) 0 A Resubmission Dec. 31 2009
GAS PROPERTY AN CAPACIT LEASED TO OTHRS
1. For all leaes in which the average lease income over the initial tenn of the lea exceeds $500,000 provide in colum (c), a
descrPtion of eah facility or leased capacity tht is classified as gas plant in serce. and is leaed to other for ga opertions.
2. il colum (d) provide the leae payments received from other,
3. Deigne asociated companes with an astersk in colum (b).
Name of Lessee *Descrption of Leae Leae Payments for
Line Curt Yea
No.
(a)(\ )(c)(d)
i
2
3
4
5
6 Page Not Apolicable
7
8
9
10
ii
12
13
14
15
16
17
18
19
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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 Tota
FERC FORM NO.2 (12-96)Page 213
Name of Respondent This Report Is:
(l) An Orginal
2 A Resubmission
GAS PLANT HELD FOR FUTU USE Account 105
I. Report separtely each propert held for future use at give in column (a), in addition to other required information,
end of the year having an original cost of $1,000,000 or the date that utilty use of such propert was discontinued,
more. Group other items of propert held for futue use. and the date the original cost was transferred to Account
2. For propert having an original cost of $1,000,000 or 105.
more reviousl used in util 0 erations, now held for futue use,
Date Orgilly
Included in
This Account
b
Date of Report
(Mo,Da, Yr)
Year of Report I
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UESTARGAS COMPANY Dec. 31 2009
Line
No.
Date Expected
to be Used in
Utility Serce
c
Balance at
End of
Year
d
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
41
42
43
44
45
46 TOTAL
FERC FORM NO.2 (ED. 12-89)
5,037 I
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Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
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This Report Is:
(1) ug An OriginalQUEST AR GAS COMPAN (2) 0 A Resubmission
CONSTRUCTION WORK IN PROGRESS - GAS (Account 107)
1. Report below descriptions and balances at end of year Development, and Demonstration (see Account 107 of
of projects in process of constrction (107). the Uniform System of Accounts).
2. Show items relating to "research, development, and 3. Minor projects (less than $1,000,000) may be
demonstration" projects last, under a caption Research, grouped.
Line
No.
Constrction Work
in Progress-Gas
(Account 107)
(b)
15,233,617
4,292,130
4,177,933
2,589,417
2,019,383
1,871,807
1,535,424
1,325,035
1,264,072
1,167,208
4,879,116
Description of Project
(a)
1 Feeder Lines
2 Transportation and Equipment
3 Accounts Receivable
4 . Filing Stations and Plant
5 Measuring and Regulating
7 Computer System Hardware
8 Power Operating Equipment
9 Computer System Softare
10 Mains - Other - Replacements
11 Main Extensions - New Customers
12 Projects Under $1,000,000
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36 ** Data provided on this form includes accounts 106 & 107.
37
38
39
40
41
42
43 TOTAL
FERC FORM NO.2 (ED. 12-87)
40,355,142
Page 216
Dec. 31,2009
Estimated
Additional
Cost of
"Project
(c)
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
Not available
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(Next page is 218)
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY I (2) D A Resubmission Dec. 31, 2009
GENERA DESCRIPTION OF CONSTRUCTION OVERHAD PROCEDUR
1. For each constrction overhead explain: (a) the natue and 2, Show below the computaion of allowance for funds
extent of work, etc., the overhead charges are intended to co-used durg constction rates, in accordance with the
ver, (b) the general procedure for determining the amount capi-provisions of Gas Plant Instctions 3 (17) of the
talized, (c) the method of distribution to constrction jobs,U. S, of A.
(d) whether different rates are applied to different tyes of 3. Where a net-of-ta rate for borrowed fuds is used,
constrction, (e) basis of differentiation in rates for differ-show the appropriate ta effect adjustment to the com-
ent tyes of constrction, and (t) whether the overhead is putations below in a maner that clearly indicates the
directly or indirectly assigned.amount of reduction in the grOSS rate for ta effects.
A. Constrction overhead charged to constrction represents the indirect labor and administative costs
applicable to constrction.
B. A work order is used to accumulate overhead costs, these charges are then cleaed to open work
orders.
C, Overhead is charged to construction based on a percentage of monthly cost charged to constrction projects, This rate wil
var periodically depending upon the amount of overhead accumulated and the constction activity amount.
D, The calculated rate is applied to all tyes of constction.
E. None
F.Overhead is directly assigned to each work order,
COMPUTATION OF ALLOWANCE FOR FUNS USED DURIG CONSTRUCTION RATES
For line 1(5), colurr (d) below, enter the rate granted in the last rate proceeding. If such is not available,
use the average rate eared during the preceding thee years.
1.Components of Formula Derived from actual book balances and actual cost raes):
Title Amount Capitalization Cost Rate
Line Ratio (Percent)Percentage
No,(a)(b)(c)(d)
(1)Average Short-Term Debt S 67,933,333
2 Short- Term Interest I s 3.63
3 Long-Term Debt D 370,000,000 49.03%d 6.23
4 Preferred Stock P 0 0,00%P 0.00
5 Common Eciuitv C 384,607,831 50.97%c ll.20
6 Total Capitalization 754,607,831 100%I
(7)Average Constrction Work
in Progress Balance W 30,874,591
S D S
2.Gross Rate for Borrowed Funds s( -----) + d( ---------------) (1 - -----)3.63%
W D+P+C W
S P C
3,Rate for Other Funds (1 - -----J (p( ---------------) + c( --------------- ) J
w D+P+C D+P+C
4.Weighted Average Rate Actually Used for the Year:
a Rate for Borrowed Funds -3.63%
b, Rate for Other Funds -0,00%
FERC FORM NO.2 (12-96)Page 218
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Name of Respondent This Report Is: Date of Report Year of Report
(1) i: An Original (Mo, Da, Yr)UESTAR GAS COMPANY 2 D A Resubmission Dec. 31,2009
ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT Account 108
1. Explain in a footnote any important adjustments service. If the respondent has a significant amount
during year. of plant retired at year end which has not been
2. Explain in a footnote any difference between the recorded and/or classified to the varous reserve
amount for book cost of plant retired, line II, column functional classifications, make preliminar clos-
(c), and that reported for gas plant in service, pages ing entres to tentatively fuctionalize 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 Uniform System end in the appropriate fuctional classifications.
of Accounts require that retirements of depreciable 4. Show separately interest credits under a sinking
lant be recorded when such lant is removed from fud or similar method of de reciation accountin ,
Section A. Balances and Chan es Durin the YearItem TotalLine (c+d+e)
No,
1
2
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4
5
6
7
8
9
3,113,868 3,113,868
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11
12
13
14I
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16
17
13 569 188
o
(141,212)
13 569 188
o
(141,212)
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Balance End of Year (Enter Total
of lines 1 9 14 15 and 16 ' 683341901 683341901
Section B. Balances at End of Year Accordin to Functional Classifications
18 Production-Manufactued Gas
19 Prod. and Gatherin -Natual Gas
20 Products Extraction-Natual Gas
21 Under ound Gas Stora e
22 Other Stom e Plant
23 Base Load LNG Term. and Proc. Plant
24 Transmission
25 Distrbution
26 General
27 TOTAL Enter Total oflines 18 thr 26
66,905,744 66,905,744.,.,.1
I 482,581,280
133,854,876
683,341,901
482,581,280
133,854,876
683,341,901
I Note 1 Acquired
Note 2 Loss or Gain
Co. in&out
Reclass. & Trans.
Adjustments
FERC FORM NO.2 (12-96)
(21,004.11)
(120,208.25)
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Name of Respondent This Report Is:Date of Report Year of Report
(1) IX An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) DA Resubmission Dec. 31, 2009
GAS STORED (ACCOUNT 117, 164.1, 164.2 and 164.3)
1. If during the year adjustment was made to the stored gas of withdrawals upon "base stock," or restoration of previous
inventory (such as to correct cumulative inaccuracies of gas encroachment, including brief pariculars of any such account-
measurements), fuish in a footnote an explanation of the ing during the year.
reason for the adjustment, the Mcf and doIlar amount of ad-4. If the company ha provided accumulated provision for
ustment, and account charged or credited.stored gas which may not eventuIly be fuIly recovered from
2. Give in a footnote a concise statement of the facts and any storage project, fush a statement showing: (a) date of
the accounting performed with respect to any encroachment Commission authorization of such acumulated provision,
of withdrawals durng the year, or restoration of previous en-(b) explanation of cirumstces reuirig such provision,
croachment, upon native gas constituting the "gas cushion"(c) basis of provision and factors of calculation, (d) estimated
of any storage reservoir.ultimate accumulated provision accumulation, and (e) a sum-
3. Ifthe company uses a "base stock" in connection with mar showing balance of accumulated provision and entries
its inventory accounting, give a concise statement of the basis durng year.
of establishing such "base stock" and the inventory basis and 5. Report pressure base of gas volumes as 14.73 psia at
the accounting performed with respect to any encroachment 60F.
Line Noncurent Curent LNG LNG
No.Description (Account 117 (Account 164.1)(Account 164.2)(Account 164.3)Total
(a)(b)(c)(d)(e)(t)
1 Balance at Beginng
of Year 61,834,503 61,834,503
2 Gas Delivered to
Storage (contra Account)69,806,341 69,806,341
3 Gas Withdrawn from
Storage (contra Account)89,126,741 89,126,741
4 Other Debits or
Credits (Net)0 0
5 Balance at End of Year 42,514,103 42,514,103
6 Dth 10,130,520 10,130,520
7 Amount Per Dth 4.197 4.197
8 State basis of segregation of inventory between curent and noncurent portons:
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FERC FORM NO.2 (12-96)Page 220 I
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(Next page is 222)
Name of Respondent This Report Is:Date of Report Year of Report
(l) I! An Orginal (Mo, Da, Yr)
OUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2009
INESTMENTS (Account 123 124 AND 136)
1. Report below investments in Accounts i 23, Investments Oter Investments) state number of shares, class, ar
in Associated Companies, 124, Other Investments. and 136,seres of stock. Minor investments may be grouped
Temporar 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 Securties - List and describe each (b) Investment Advances - Report separately
security owned, giving name of issuer. date acquired and for each person or company the amounts of loans 0
date of matuty. For bonds, also give pricipal amount,investment advances that are properly includable
date of issue, matuty, and interest rate. For capital in Account 123. Include advances subject to cureii
stock (including capital stock of respondent reacquired repayment in Accounts 145 and 146.
under a definite plan for resale pursuant to authoriation With respect to each advance, show whether the
bv the Board of Directors and included in Account 124 advance is a note or onen account.
Book Cost at
Beginning of Year
(If book cost is Purchases
*different from cost or Additions
Line Description of Investment to respondent.give Durng Year
No.cost to respondent
in a footnote and
explain difference.)
(a)(b)(c)(d)
1 Other Investments - Account 124 0 0
2
3
4
5
6
7 Temporar Cash Inv. - Account 136 0 55,000,000
8
9
10ii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
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28
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FERC FORM NO.2 (12-96)Page 222
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Name of Respondent Year of ReportThis Report Is: Date of Report
(l )lxï An Onginal (Mo. Da. Yr)OUESTAR GAS COMPANY (2) ri A Resubmission Dec.31 2009
INESTMENTS (Account 123. 124 AND 136) (Continued)
List each note giving date ofissuace, matuty date, 5. Report in colum (h) interest and dividend
and specifying whether note is a renewaL. Designate revenues from investments including such revenues
any advances due from officers, directors. stock- from securties disposed of durng the year.holders. or employees. 6. In colum (i report for each investment
3. Designate with an astensk in colum (b) any disposed of durng the year the gain or loss
securties. notes. or accounts that were pledged represented by the difference between cost of
and in a footnote state the name of pledges and the investment (or the other amount at whichpurose of the pledge. cared in the books of account if different
4. If Commission approval was required for any from cost) and the sellng pnce thereof, notadvance made or securty acquired. designate such including any dividend or interest adjustment
fact in a footnote and cite name of Commission. includible in colum (h).
date of authorization and case or docket number.
Book Cost at
End of Year
(If book cost is
different fro cost to
respondent. give cost
to respondent in a
footnote and explain
difference. )
( iz)
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I Pnncipal
Amount or
No. of Shares at
End of Year
Revenues
for
Year
Gain of Loss
from Investment
Disposed of
Sales or Other
Dispositions
During Year
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fe)(i(f
I o o
(h)
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No.
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2
3
4
5
6
7
8
9
10ii
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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30
31
32
33
34
35
36
37
38
39
40
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FERC FORM NO.2 (12-96)Page 223
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Name of Respondent Year of Report IOUESTAR GAS COMPANY
ThiÊfPort Is: Date of Report
(1) An Orgial (Mo, Da, Yr)
(2) A Resubmission Dec. 31 2009
INSTMNTS IN SUBSIDIAY COMPANS (Account 123.1)
1. Report below investments in Accounts 123,1, In-
vestments in Subsidiar Companies,
2, Provide a subheading for each company and list
thereunder the information called for below, Sub-total by
company and give a total in colums (e), (t), (g) and
(h).
(a) Investment in Securities - List and describe each
security owned. For bonds give also principal amount, date
of issue, matuty, and interest rate.
(b) Investment Advances - Reprt separly the
amounts ofloan or investment advances which are sub-
ject to repayment, but which ar not subject to curent sette-
ment With respect to each advance show whether the advance
is a note or open account. List each note givig date of issuance,
matty date, and specifyg whether note is a renewal,
3, Report separately the equity in undistrbuted
subsidiar earings since acquisition. The tota in colum
(e) should equa the amount entered for Account 4 i 8, i.
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Line Description of Investment
No.
(a)
I. Date
Acquired
(b)
Amount of
Date of Investment at
Matuty Beging of Year(c) (d)I1
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 ¡TOTAL Cost of Account 123.1 $
FERC FORM NO.2 (12-96)
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.ITOTALNONE
Page 224 I
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Name of Respondent This Report Is:
(1) IKAn Orginal
QUESTAR GAS COMPANY (2 FiA Resubmission
INESTMENTS IN SUBSIDIAY COMPANIES (Account 123.1)
4. For any securities, notes, or accounts that were 7, In Colunm (h) report for each investment disposed of
pledged, designate such securities, notes, or accounts in during the year, the gain or loss represented by the dif-
a footnote, and state the name of pledgee and purpose of ference between cost of the investment (or the other amountthe pledge, at which caried in the books of account 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, designate such fact in a footnote ment includible in colunm (t).
and give name of Commission, date of authorization, and 8, Report on Line 42, colunm (a) the total cost of Accountcase or docket number. 123.1.
6. Report column (t) interest and dividend revenues from
investments, including such revenues from securities dis-
posed of durng the year,
Equity in
Subsidiary
Earings for Year
(e)
Date of Report
(Mo, Da, Yr)
Year of Report
I Dec. 31, 2009
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Revenues
for Year
(f
Amount of
Investment at
End of Year
(g)
Gain or Loss
from Investment
Disposed of
(h)
Line
No.I
I NONE
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
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31
32
33
34
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39
40
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FERC FORM NO.2 (12-96)Page 225 (Next page is 230)
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Name of Respondent This Report Is:Date of Report Year of Report
(~E X An Original (Mo, Da, Yr)
OUEST AR GAS COMPANY (2 A Resubmission Dec. 31 2009
PREPAYMENTS (Account 165)
1. Report below the paricular (details) on each p 2. Report all payments for undelivered gas on line 5 and
payment.complete pages 226 to 227 showing pariculars (details) for
gas oreoavrents.
Line Natue of Prepayment Balance at End of
No.Year (In Dollars)
(a)(1)
1 Preoaid Insurance 1 585.481
2 Preoaid Rents
3 Prepaid Taxes (262-263)0
4 Preoaid Interest 0
5 Gas Prepavrents (226-227)
6 Miscellaneous Prepavments:Software Licenses and Maintenance 2,163.240
7 TOTAL 3,748,721
EXTRORDINARY PROPERTY LOSSES (Account 182.1
Description ofExtraordin~WRTTEN OFF DURIG
Loss (Include in the desc.YEAR
the date ofloss, date of Total Losses Balance at
Line Commission authorization t( ,Amount Recognized Account Amount End of
No.pse Acct. 1 82. 1 and period 0 of Loss Durng Year Charged Year
amort. (mo, yr, to mo, yr),)
(a)(b)(c)(d)(e)(f
1
2
3
4
5
6
7
8
9 TOTAL
UNCOVERED PLANT AND REGULATORY STUDY COSTS 082.2)
Description of Unrecovered WRTTEN OFF DURG
Plant and Regulatory Study YEAR
Costs (Include in the descr.Total Costs Balance at
Line of costs, the date of Com-Amount Recognized End of
No.mission authorization to us~of Charges Durng Year Account.Amount Year
Account 182.2, and period of Charged
amort. (mo, yr, to mo, yr).)
ia)(b)(c)(d)(e)(f
10ii
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
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(Next page is 232)
~'
Name of Respondent Year of Report IThis Report Is:
(1) (X An Origial
(2 i" Resubmission
OTHER REGULATORY ASSETS (Account 182,3)
3. Minor items (5% of the Balance at End of Year for
Account 182.3 or amounts less than $250,000,
whichever is less) may be grouped by classes.
4. Report separtely any "Deferred Regulatory
Commission Expenses" that are also reported
on DageS 350-351 Regulatory Commission Exi enses.
CREDITS
Account
Charged
OUESTAR GAS COMPAN
i. Report below the details called for concerning
other regulatory assets which are created
though the ratemaking actions of regulatory aiiencies
(and not includable in other amounts).
2. For regulatory assets being amortized, show period of
amortization in colum (at
Line Description and Purpose of
No. Other Regulatory Assets
(a)
Deferred production tax1
2
3
4
5
6
7
8
9
10 Demand Side Management - Utah Progrs
11
12
13
14
15
16
17
18
19
20
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30
31
32
33
34
35
36
37
38
39
40
41
SFAS 143
Other Regulatory asset - Pipeline Integrty
Demand Side Management - Wyoming Progrs
TOTAL
FERC FORM NO.2 (12-96)
Balance at
Beginning
of Year
(b)
2,814,009
Debits
(c)
2,957,560
3,594,687 24,963
7,042,608 5,741,325
17,750,894 76,256,267
150,567
31,202,198 85,130682
Page 232
Date of Report
(Mo,Da, Yr)
Amount
(d)
234
(e)
3,058,940
253 345,563
Varous 6,945,586
182400 53,504,521
182401 46,235
63,900,845
Dec. 31, 2009 I
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Balance at
End of Year I
(f
2,712,629 I
3,274,087 I
5,838,347
I40,502,640
104,332 I
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52,432035
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Name of Respondent This Report Is:Date of Report Year of Report
(1) 51 An Orginal (Mo, Da, Yr)
OUESTAR GAS CONWANY (2) D A Resubmission Dec. 31, 2009
MISCELLANEOUS DEFERRD DEBITS (Account 186)
1. Report below the details called for con-period of amortization in column (a).
ceming miscellaneous deferred debits.3. Minor items (less than $250,000) may be
2. For any deferred debit being amortzed. show grouned bv classes.
CREDITS
Description of Miscellaneous Balance at Debits Balance at
Lint Deferred Debits Beginning of Yea Account Amount End of Year
No.Charged
(a)(b)(c)(d)(e)(f
1 Misc. Deferred Debits
2
3 Suspense (19,312)18,523,474 Varous 18,504,162 04
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 Progress
42 DEFERRD REGULATORY
COMM. EXPENSES (SEE
PAGES 350-351)
43 TOTAL 09312 18.523,474 18,504.162 0
FERC FORM NO.2 (12-96)Page 233
FERC FORM NO.2 (12-96)Page 234
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Name of Respondent This Report Is:¡Vate orReport Year or Report
(1) ~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 3 i, 2009
ACCUMULATED DEFERRD INCOME TAXES (Account 190)
i. Report the intormation called tor below concerning the 2. At Other (Specity), include deterrals 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 DURG YEAR
Beginning Amounts Amounts
Line Account Subdivisions of Year Debited To Credited To
No.Account 410.1 Account 41 i .1
(a)(b)(c)(d)
i Account 190
2 Electrc
3 Gas 4,136,154
4 Other (Define)
5 Total (Total oflines 2 th 4)4,136,154
6 Other (Specity)
6.01
6.02
7 TOTAL Account 190 (Total of lines 5 thr 6.?)4,136,154
8 ¡Classification of TOTAL
9 Federal Income Tax 3, 23,469
10 State Income Tax 212,685
11 Local income Tax
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Name of Respondent This Report Is:Date of Report Year ot Report
(1) E9 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
ACCUMULATED DEFERRD INCOME TAXES (Account 190) (Contmued)
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 ADJUSTMENTS Balance at
Amounts Amounts DEBITS CREDITS End of Year Line
Debited To Credited To Account Account No.
Account 410.2 Account 411.2 No.Amount No.Amount
(e)(f)(g)(h)(i)(j)(k)
1
2
282 891,673 254/230 231,213 4,796,614 3
4
891,673 231,213 4,79-6,614 5
6
6.01
6.02
891,673 231,213 4,796,614 7
8
826,623 231,213 4,518,879 9
65,050 277,IT5 10
11
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)QUESTAR GAS COMPANY (2) 0 A Resubmission
CAPITAL STOCK (Accounts 201 and 204)
1. Report below the parculars (details) called for con- year and company title) may be reported in colum (a)
ceming common and preferred stock at end of year, provided the fiscal year for both the lO-K report
distinguishing separate series of any general class. Show and this report are compatible.
separate totals for common and preferred stock. If informa 2. Entries in colum (b) should represent the number
tion to meet the stock exchange reporting requiement out- of shares authorized by the aricles of incorporation
lined in column (a) is available from the SEC 10-K Report as amended to end of year.
Form filing, a specific reference to the report form (Le.
Dec. 31, 2009
Class and Series of Stock and
Line Name of Stock Exchange
No.
Number
of Shares
Authoried
by Charer
(b)
50,000,000
(d)
Call
Prce at
End of Year
Par
or Stated
Value
Per Share
(c)
2.50
(a)
i 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
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Name of Respondent This Report Is: Date of Report Year of Report
(1) rn An Orginal (Mo, Da, Yr)IOUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
CAPITAL STOCK (Accounts 201 and 204) (Contiued)
3. Give parculars (details) concerning shares of any 5. State in a footnote if any capital stock which has been
class and series of stock authoried 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 colum (a) of any
4. The identification of each class of preferred stock nominally issued capital stock, reacquired stock, or stock
should show the dividend rate and whether the divide in sinkng and other fuds which is pledged, stating name
are cumulative or noncumulative. of pledgee and purose of pledge.
HELD BY RESPONDENTOUTSTANDING PER
BALANCE SHEET
(Total amount outstanding w/o reduc-
tion for amounts held by respondent.)
Shares Amount(e) (t)
9,189,626 22,974,065
AS REACQUrnD STOCK
(Account 2 i 7)
Shares
(g)
IN SING AND
OTHER FUNDS
Shares ' Amount(i) (i
None
Cost
(h)
None
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
Page 251FERC FORM NO.2 (12-96)
Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report IThis Report Is:
(i )r'Xr An OrginalOUESTAR GAS COMPANY (2) D A Resubmission
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIAILITY FOR CONVERSION,
PREMIUM ON CAPITAL STOCK, AND INSTALLMETS RECEIVD ON CAPITAL STOCK
(Account 207000)
i. Show for each of the above accounts the amour
applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, an
Account 205, Preferred Stock Subscribed, show the
subscription price and the balance due on each clas!
at the end of year.
3. Describe in a footnote the agreement and trans-
actions under which a conversion liabilty existed
Line Name of Account and Description ofltemNo. (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
II
12
13
14
iS
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
52
53
54 TOTAL
under Account 203, Common Stock Liabilty for
Converion, or Account 206, Prferred Stock
Liabilty for Conversion, at the end of year.
4. For Premium on Account 207, Capita Stock,
designate with an asterisk any amounts repre-
senting the excess of consideration received
over stated values of stocks without par value.
Number of Shares
(b)
198,990
1964 - 218,888 shares sold at $26.00 above par value ($to.OO)218,888
1968 - 42,544 shares sold at $20.75 above par value ($10.00)42,544
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 shares sold to Dividend Reinvestment Plan
No shares, aaj. to reflect subsidiar correction
l,toO,OOO
22,257
113,076
1984 - 32,893 shares sold to officers under incentive stock option plan
141,871 shares sold to Dividend Reinvestment Plan
Fractional share withdrawl aaiustment
32,893
141,871
1985 - 1,425,672 shares sold at $15.056 above par value ($2.50)
Fractional share withdrawl aaiustment
1,425,672
1988 - Exchange of MFS Owned Questa Pipeline Stock for
Questa owned MFS stock and subsequent retirement.(5,936,191)
1989 - i ,250,000 shares sold to Questa Corp. - Equity investment 1,250,000
1994 - Mtn. Fuel received $20,000,000 in new common equity
from Questa - Equity Infusion 7/94
1999 - Questa Gas Received $40,000,000 in new common equity from QRS 6/99
2001 - Questa Gas Received $40,000,000 in new common equity
from Questa Regulated Services 12/01
2005 - Adj equity for QRS closeout
2006 - Uneared compensation amortization - Restrcted Stock
Uneared compensation amortization - Stock Options
2007 - Uneared compensation amortization - Restrcted Stock
2008 - Uneared compensation amortization - Restrcted Stock
Questar Gas Received $30,000,000 in new common equity from Questar Corp. 3/08
2009 - Uneared compensation amortization - Restrcted Stock
Uneared compensation amortization - Stock Options
1,250,000
Dec.31 2009 I
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Amount
(c)I
3,084,345
5,691,088
882,788
27,950,000
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21,700,000
35,325,000 I
44,137,500
490,392
3,039,484
(779,808)
511,to3
3,317,170
(1,659)
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21,435,820
(288)I
(166,782,935)
21,875,000
I
20,000,000 I
40,000,000
I40,000,000
(6,620,025)I630,508
73,604 I695,060
1,180,729
30,000,000 I
814,740
251,523 I
148,901,139
FERC FORM NO.2 (12-96)Page 252 I
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Name of Respondent Date of Report
(Mo,Da, Yr)
Year of Report
I
This Report Is:
(l)~ An Original
OUESTAR GAS COMPAN (2)n A Resubmission
OTHR PAID-IN CAPITAL (Accounts 208-211)
1. Report below the balance at the end of the year the capital changes that gave
and the information specified below for the rise to amounts reported under this caption in-
respective other paid-in capita 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 ofReacquir-
accounts for reconciliation with the balance sheet, ed Capital Stock (Account 21 O)-Report balance
page 112. Explain changes made in any at beginning of year, credits, debits, and
account during the year and give the account- balance at end of year with a designation of the
ing entres effecting such change. natue of each credit and debit identified by
the class and series of stock to which related.
(d) Miscellaneous Paid-In Capital (Account 211)-
Classify amounts included in this account ac-
cording to captions that, together with brief
explanations, disclose the general natue of the
transactions that gave rise to the reported
amounts.
Dec. 3 i. 2009I
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I (a) Donations Received from Stockholders (Account
208)-State amount and briefly explain
the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital
Stock (Account 209)-State amount and briefly explain
Line ItemNo. (a)
1 GAIN ON CANCELLATION OF REACQUIRED CAPITAL STOCK - ACCOUNT 210
2 NONE
3
4
5
6
7
8
9
10
11
12
13
14
15
16 MISCELLANOUS 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)I
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FERC FORM NO.2 (12-96)Page 254
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Name of Respondent This Report Is:Date of Report Year of Report
(1 ) 51 An Orginal (Mo,Da, Yr)
QUESTAR GAS COMPAN (2) n A Resubmission Dec. 31, 2009
DISCOUN ON CAPITAL STOCK (Account 213)
1. Report the balance at end of year of discount on cap:ment giving parculars (detals) of the change. State the
stock for each class and series of capital stock.reason for any charge-off durg the year and specify the
2. If any change occured durng the year in the balance amount charged.
with respect to any class or series of stock, attach a state-
Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
1
2
3
4
5
6
7
8
9
10
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 capital stock e:ment givig parcular (details) of the change. State the
penses for each class and series of capita stock.reason for any chage-off of capita stock expense and
2. If any change occured durng the year in the balanc specify the account charged.
with respect to any class or series of stock, attch a state-
Balance at
Line Class and Series of Stock End of Year
No.(a)(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17 TOTAL NONE
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Name of Respondent Year of ReportThis Report Is:
(l)i: An Orginal
(2)0 A Resubmission
SECURITIES ISSUED OR ASSUMED AND
SECURITIES REFUNED OR RETIRED DURIG THE YEAR
I QUESTAR GAS COMPANY
I
Date of Report
(Mo, Da, Yr)
Dec. 31, 2009
1, Furnish a supplemental statement giving a brief
description of security financing and refinancing trans-
actions dunng the year and the accounting for the secur-
ities, discounts, premiums, expenses, and related gains
or losses. Identify as to Commission authorization num-
bers and dates.
2. Furnish 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 securities. Set fort the facts of
the accounting clearly with regard to redemption
premiums, unamortized discounts, expenses, and
gains or losses relating to securities retired or
refuded, including the accounting for such
amounts carried in the respondent's accounts at
the date of the refuding or refinancing
transactions with respect to securities
previously refuded or retired,
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3. Include in the identification of each class and
series of security, as appropnate, the interest or
dividend rate, nominal date of issuance, matuty date,
aggregate pnncipal amount, par value or stated value, and
number of shares. Give also the issuance of redemption
price and name of the principal underwting firm though
which the securty transactions were consummated.
4. Where the accountig for amounts relating to secur-
ties refunded or retired is other than that specified in
General Instrction 17 of the Uniform System of Accounts,
give references to the Commission authonzation for the
different accounting and state the accounting method.
5. For securties assumed, give the name of the company
for which the liabilty on the securities was assumed as
well as pariculars (details) of the transactions whereby
the respondent undertook to pay obligations of another
company. If any unamortized discount, premiums, expenses,
and gains or losses were taken over onto the respondent's
books, furnish details of these amounts relating to refud-
ed securties clearly eararked.
I NOTES
At December 3 i, 2008, Questar Gas had $370.0 millon of long-term debt consisting of$220.0 milion of medium-term
notes with interest rates ranging from 5.02% to 6.91% due 201 1 to 2018; $50.0 milion of 6.30% notes due 2018; and
$100.0 milion of 7.20% notes due 2038. Long-term debt maturities 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 liabilities. Covenants for these debt obligaions do not restrct dividend payments.
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I COMMON STOCK
No activity durng the year of2009 was recorded regarding the common stock.
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I FERC FORM NO.2 (12-96)Page 255
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Name of Respondent Date of Report
(Mo,Da, Yr)
Year of ReportThs Report Is:
(1)( An Origial
QUESTAR GAS COMPAN (2n A Resbmission
LONG-TERM DEBT (Accounts 221, 222, 223, and 224)
1. Report by balance sheet Account the parcular 2. For bonds assumed by the respondent, include in
(details) concerng long-term debt included in Accounts colum (a) the name of the issuig company as well as
221, Bonds, 222, Reacquird Bonds, 223, Advances a descrption of the bonds. .
from Associated Companes, and 224, Oter Long-Term 3. For advance from Assoiat Companes, report
Debt. If informaton to meet the stock exchange re separly advance on notes and advances on open
portg requirement outlined in colum (a) is available accounts. Deignate demand notes as such. Include
from the SEC lOoK Report Form filing, a speific ref- in colum (a) naes of associated companes from
erence to the report form (Le. year and company title) which advance wer received.
may be reported in colum (a) provided the fiscal year 4. For reiver' cecàtes, show in colum (a)
for both the lO-K report and ths reort ar compatible. the name of the cour and dae of cour order under
which such certficates were issued.
Dec. 31, 2009 I
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Line
No,
Outsanding
Nominal (Total amount
Date Date outstanding
Class and Seres of Obligation and of of without reducton
Name of Stock Exchange Issue Matuty for amounts held
by respondent)
(a)(b)(c)(d)
Bonds - Account 221
6.88% Notes 8,9-97 8,9-12 31,500,000
6.89% Notes 9-97 9-11 2,000,000
,
6,88% Notes 9-97 9-13 2,000,000
6.88% Notes 10-97 10-17 14,500,000
5,79% Notes 10-01 10-12 60,000,000
5.79% Notes 01-03 01-13 40,000,000
5,31% Notes 03-03 03-18 70,000,000
6.30% Notes 03-08 04-18 50,000,000
7.20% Notes 03-08 04-38 100,000,000
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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 TOTAL
FERC FORM NO.2 (ED. 12-89)
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370,000,000 I
Page 256
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Name of Respondent
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This Report Is:
(1)~ An Original
QUESTAR GAS COMPANY (2)0 A Resubmission
LONG TERM DEBT (Accounts 221, 222, 223, and 224) (Continued)
:i. In a supplemental statement, give explantory have been nominally issued and are nOminally outstading
paricular (details) for Accounts 223 and 224 of net at end of year, describe such securties in a footnote.
changes durng the year, With respect to long-term 8. If interest expense was incured durng the year on any
advances, show for each company: (a) principal ad- obligations retired or reacquired before end of year, include
vanced during year, (b) interest added to principal such interest expense in colum (f). Explain in a footnote
amount, and (c) pricipal repaid durng year, Give any difterence between the tota of colum (f) and the
Commission authorization numbers and dates, tota of Account 427,Interest on Long-Term Debt and
6. If the respondent has pledged any otits long-term Account 430, Interest on Debt to Associated Companes.
debt securties, give paricular (details) in a footnote, 9, Give parcular (detals) concerning any long-term
including name otthe pledgee and purpse of the pledge. debt authorized by a regulatory commission but not yet
7. If the respondent has any long-term securties which issued,
INREST FOR YEAR HELD BY RESPONDENT
Date otReport
(Mo,Da, Yr)
Year of Report
I Dec. 31, 2009
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I Redemp-
tion Price
I .
Reacquired
Rate Amount Bonds
(in 0/) (Acct. 222)
(e)(t)(g)
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
6.3 3,150,000
7,2 7,200,000
Sinkng and
Oter Funds
Per $100
at End of Line
Year No,
(i)
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2
1.11.7 3
4
11 1.7 5
6
111.7 7
8
11 1.9
10
105,9 11
12
105,9 13
14
103,7 15
16
110.4 17
18
114.6 19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
I (h)
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I * Account 430 includes
an additional 248,575
interest on Short-Term
Debt to Associated
Companes
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FERC FORM NO.2 (ED. 12-89)Page 257
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IName of Respondent This Report Is: Date or Report Year or Report
(I)~ An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) Fi A Resubmission Dec. 31,2009
UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181, 2:¿, 226)
1. Report under separate suoneaoings ior unamortizeo j. in COlumn (b) snow the principai amount or bonOs or
Debt Expense, Unamortized Premium on Long-Term Debt other long-term debt originally issued.
and Unamortized Discount on Long-Term Debt, pariculars 4. In column (c) show the expense, premium or discount
(details) of expense, premium or discount applicable to each with respect to the amount of bonds or other long-term
class and series of long-term debt. debt originally issued.
2. Show premium amounts by enclosing the figues in
parentheses.
Line
No.
Designation of
Long-Term Debt
(a)
1 Unamortized Debt. Expense - Account 181
2
3 8.34% Notes
4 8.3% Notes
5 8.1% Notes
6 8.1% Notes
7 6.9% Notes
8 6,89% Notes
9 6,89% Notes
10 6,85% Notes
11 6.3% Notes
12 5.0% Notes
13 5.31% Notes
14 5.19% Notes
15 6.30% Notes
16 7.20% Notes
17 TOTAL Account 181
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
I
I
PrnCipa
Amount of
Debt Issued
ITotal Expense,AMORTIZATION
Premium or PERIOD
Discount Date Date To
From
(c)(d)(e)
683,668 7,8-92 7,8-22
120,000 12-92 12-22
392,274 1,2-93 1,2-23
127,500 6-94 6-24
485,429 8,9-97 8,9-12
12,500 9-97 9-11
14,000 9-97 9-13
108,750 10-97 10-17
623,861 10-02 10-12
456,575 01-03 01-13
739,077 03-03 01-18
62,190 12/1-05 12115-10
536,213 03-08 04-18
1,129,213 03-08 04-38
I
(b)
I51,000,000
16,000,000
38,000,000
17,000,000
31,500,000
2,000,000
2,000,000
14,500,000
60,000,000
40,000,000
70,000,000
50,000,000
50,000,000
100,000,000
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FERC FORM NO.2 (ED. 12-88)Page 258 I
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Name of Respondent This Report Is:Date of Report Year of Report
(1) (l An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
UNAMORTIZED DEBT EXPENSE, PREMIUM AN DISCOUNT ON LONG-TERM DEBT (Accounts 181,225,226) (Cont.)
5, Furish in a IootIote pariculars (detals) regarding the Ó, IdentitY separately undisposed amounts applicable to
treatment of unamortzed debt expense, premium or discount issues which were redeemed in prior years.
associated with issues redeemed during the year. Also, give 7. Explain any debits and credits other than amortization ,
in a footnote the date of the Commission's authorization of debited to Account 428, Amortzation of Debt Discount
treatment other than as specified by the Uniform System of and Expense, or credited to Account 429, Amortization of
Accounts.Premium on Debt - Credit.
Balance at Debits During Credits Durg Balance at
Begining of Year Year Year End of Year Line
No,
(t)(g)(h)(i)
1
2
309,565 22,788 286,777 3
56,333 4,000 52,333 4
184,148 13,076 171,072 5
65,550 4,248 61,302 6
116,193 32,364 83,829 7
2,505 888 1,617 8
4,140 876 3,264 9
47,697 5,436 42,261 10
213,900 56,715 157,185 11
187,526 45,925 141,601 12
456,277 49,573 406,704 13
24,378 12,438 11,941 14
495,997 53,621 442,376 15
1,100,983 37,640 1,063,343 16
3,265,192 0 339,588 2,925,604 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
FERC FORM NO.2 (ED. 12-86)Page 259
Name of Respondent This Report Is:
(1) ~ An Original
QUESTAR GAS COMPANY (2) n A Resubmission
UNAMORTIZED LOSS AN GAI ON REACQUID DEBT (Accounts 189,257)
1. Report under separate subheadings for Unamortized with General Instrction 17 of the Uniform Systems
Loss and Unamortized Gain on Reacquired Debt, paricular of Accounts.
(details) of gain and loss, including maturity date, on reac- 4. Show loss amounts by enclosing the figues in
quisition applicable to each class and series oflong-term parentheses.
debt. If gain or loss resulted from a refuding transaction, 5. Explai in a footnote any debits and credits
include also the matuty date of the new issue. other than amortization debited to Account 428.1,
2. In colum (c) show the principal amount of bonds or Amortzation of Loss on Reacquired Debt, or
other long-term debt reacquired. credited to Account 429.1, Amortization of Gain on
3. In colum (d) show the net gain or net loss realized Reacquired Debt-Credit.
on each debt reacquisition as computed in accordace
Date
Reac-
quired
(b)
Date of Report
(Mo, Da, Yr)
Year of Report I
Dec. 31, 2009 I
I
I
Net Gain or
Net Loss
(d)
Balance at
Beginning
of Year
(e)
I
Line
No.
Designation of Long-Term
Debt
(a)
Pricipal
of Debt
Reacquired
(c)
Balance at
End of Year
(f)I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1:i
16
1'
US
1Y
:'0
:11
:l..
:lJ
:l4
:l:i
:l6:l
:lIS
:lY
JU
J1
J:l
JJ
J4
J:i
J6J'
JIS
JY
4U
41
8.34% Notes
Due 2022
8.34% Notes
Due 2023
8.39% Notes
Due 2022
8.11 % Notes
Due 2023
8.12% Notes
Due 2024
-0-(56,544)768,056 711,512
(220,248)3,101,827 2,881,579
(88,401)1,205,696 1,117,294
(130,892)1,851,033 1,720,140
(34,544)533,794 499,251
(530,629)7,460,406 6,929,777
I-0-
-0-I-0-
Total Account 189 -0-I
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. FERC FORM NO. i (ED. 12-86)Page 260
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Name of Respondent This Report is:Date of Report Year of Report
(1) ix An Original (Mo,Da, Yr)
OUESTAR GAS COMPANY 2) nA Resubmission Dec. 31, 2009
RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME
FOR FEDERAL INCOME TAXES
1. Report the reconcilation of reported net income for the 2. If the utility is a member of a group that fies
year with taable income used in computing Federal Income consolidated Federal ta retu, reconcile reported
Tax accruals and show computation of such tax accruls.net income with taxable net income as if a separate
Include in the reconcilation, as far as practicable, the retu were to be filed, indicatig,'however, inter-
same detail as fuished on Schedule M-1 of the tax retu 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, tax
no taable income for the year. Indicate clearly the nature assigned to each group member, and basis of alloca-
of each reconciling amount.tion, assignent, or sharing of the consolidated
ta among the grOUP members.
Line DETAILS Amount
No.(a)(b)
1 Net Income for the Year (Page 116)41,567,202
2 Reconciling Items for the Year
3
4 Taxable Income Not Reported on Books
5 Contrbutions in Aid of Constrction 6,186,421
6
7
8
9 Deductions Recorded on Books Not Deducted for Retu:
10 Federal Income Tax 25,626,384 25,626,384
11 Bond Amortization 530,629 Vacation Accrual 340,898 871,527
12 Business Meals & Lobbying 174,702 Incentive Plan 1,557,931 1,732,633
13 Capitalized Interest 160,706 Pension Costs 5,973,280 Stock Based Compensation 713,392 6,847,378
14 Income Recorded on Books Not Included in Retu:
15
16
17
18
19 Deductions on Retu Not Charged Against Book Income
20 Prepaid Expenses (629,790) Bad Debts 072,571) Clearing Adi (206,791)n,009,152
21 Depreciation (63,835,120
22 Dismantling Costs (200,000
23 Developed Softare ,(1,000,000
24 Demand Side Mgt.722,856,078
25 Management Compo - Deferred 014,250
26 Uniform Cap. (600,000) EIR (329,464) Pineline IntreilItv Testing 0,887,007)(4,816,471
27 Federal Tax Net Income 00,999,526
28 Show Computation of Tax:
29 Taxable Income (10,999,526)
30 Tax Rate 35.00%
31 (3,849,834)
32 Deferred Tax 29,200,099
33 Tax Credits 0
34 Adj. of Pror Year 276,119
35 Fed. Income Tax Expense 25,626,384Jó
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(1) ii An Oriinal (Mo, Da, Yr)
QUE STAR GAS COMPANY (2) 0 A Resubmislon Dec. 31, 2009
DISTRIBUTION OF TAXS CHAGED
Gas Other Income Clearing &
408100 & Deductions Other Mic.
Kind of Tax 409101,409111 (409201 Fed. & 409211 St.)Accounts
FEDERA TAXES
Income Tax (6,399,545)(1,918,255)
FICA Tax 2,548,777 3,349,249
Fed Highway & Telecom Taxes 5,622
Fuel Tax 187,801
Unemployment Tax 45,981 22,723
TOTAL (3,804,787)(1,918,255)3,565,395
UTAH TAXES
Franchise Tax (1,513,950)352,495
Propert Tax 7,567,729 456,868
Sales and Use Tax 852,553
Diesel Fuel Tax (291)
Municipal Energy Tax 20,727
Unemployment Tax 41,035 22,358
Business License Fee 0
Fuel Tax 36,884
Telecom / Universal Servo Fund Tx
Public Utilities Reg. Fee 2,424,533
TOTAL 8,519,347 352,495 1,389,099
WYOMING TAXS
Propert Taxes 190,182 26,542
Public Utilties Reg. Fee 197,914
Sales and Use Tax 2,807
Utility Rev. Fran. Tax 240,426
Business License Fee 0
Unemployment Tax 2,030 1,139
TOTAL 630,552 0 30,488
OTHER STATE TAXS
Colorado Income Tax (13,549)
Colorado Income Tax WIH
Colorado Propert Tax 4,533
Montana Income Tax (39)
Miscellaneous Fees 16
Idaho Income Tax (4,374)
Idaho Property Tax 23,506
Idaho Public Utiities Reg. Fee 2,810
New Mexico Income Tax 50
TOTAL 12,953 0 0
TOTAL ACCRUED & PREPD.TAXES 5,358,065 (1,565,760)4,984,982
PREPAID TAXES (Acct. 165) 0 0 0
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FERC FORM NO.2 (ED. 12-94)Page 262
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Name of Respondent This Report Is:Date of Report Year of Report
(I)LX An Original (Mo,Da, Yr)
QUESTAR GAS COMPAN (2)0 A Resubmission Dec. 31, 2009
TAXES ACCRUED, PREPAI AN CHAGED DURNG YEAR
Taxes Taxes Paid Taxes
Accrued Charged During Accrued
Kind of Tax Beginning Durig Year Year Ending
FEDERA TAXES
Income Tax (7,128,320)(8,317,800)16,329,046 882,926
FICA Tax 0 5,898,026 (5,898,026)0
Fed Highway & Telecom Taxes 0 5,622 (5,622)0
Fuel Tax (293,641)187,801 (397,338)(503,178)
Unemployment Tax 1,316 68,704 (69,291)729
TOTAL (7,420,645)(2,157,647)9,958,769 380,477
UTAH TAXES
Franchise Tax (981,700)(1,161,455)2,006,497 (136,658)
Propert Tax (8,565)8,024,597 (8,016,923)(891)
Sales and Use Tax 107,076 852,553 (816,134)143,495
Diesel Fuel Tax 276 (291)90 75
Municipal Energy Tax 163,941 20,727 184,668
Unemployment Tax 1,757 63,393 (63,697)1,453
Bus. License Fee 0 0
Fuel Tax 0 36,884 (31,377)5,507
Telecom / Universal Servo Fund Tx 58 58
Public Utilties Reg. Fee 0 2,424,533 (2,424,533)0
TOTAL (717,157)10,260,941 (9,346,077)197,707
WYOMING TAXES
Propert Taxes 110,903 216,724 (219,265)108,362
Public Utiities Reg. Fee 0 197,914 (197,914)0
Sales and Use Tax 930 2,807 (3,213)524
Utility Rev. Fran. Tax (180,138)240,426 (229,906)(169,618)
Business License Fee 0 0
Unemployment Tax 66 3,169 (3,152)83
TOTAL (68,239)661,040 (653,450)(60,649)
OTHER STATE TAXS
Colorado Income Tax (5,302)(13,549)25,000 6,149
Colorado Income TaxWIH 0 0
Colorado Propert Tax 0 4,533 (4,533)0
Montana Income Tax 0 (39)39 0
Colorado License Fee 0 16 (16)0
Idaho Income Tax (18,294)(4,374)4,414 (18,254)
Idaho Propert Tax 0 23,506 (23,506)0
Idaho Public Utilities Reg. Fee 0 2,810 (2,810)0
New Mexico Income Tax 0 50 (50)0
TOTAL (23,596)12,953 (1,462)(12,105)
TOTAL ACCRUED & PREPD.TAXS (8,229,637)8,777,287 (42,220)505,430
PREPAID TAXES (Acct. 165) 0 0 0 0
FERC FORM NO.2 (ED. 12-89)Page 263
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
41
42
43 TOTAL 8,371,172
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Name of Respondent Ths Report Is: Date of Report Year of Report
(l)~ An Orginal (Mo, Da, Yr)QUESTAR GAS COMPANY (2)0 A Resubmission Dec. 31, 2009
MISCELLANEOUS CURNT AND ACCRUED LIAILITIES (Account 242)
I. Describe and report the amount of other curent
and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped
under appropriate title.
Line
No.
Item
Balance at
End of Year
(a)(b)
8,014,602
o
o
1,375
355,194
FERC FORM NO.2 (ED. 12-86)Page 268
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Name of Respondent This Report Is: I Date ofRepOl Year of Report
QUESTAR GAS COMPANY
(1) ix An Orginal (Mo, Da, Yr)
(2) D A Resubmission Dec. 31, 2009
OTHER DEFERRD CREDITS (Account 253)
1. Report below the pariculars (details) called for
concerning other deferred credits.
2. For any deferred credit being amortized, show the
period of amortization.
3, Minor items (less than $250,000) may be grouped
by classes.
Description of Other Balance at DEBITS
Line Deferred Credits Beginning CONTRA Credits Balance at
No.of Year Account Amount End of Year
(a)(b)(c)(d)(e)(f
1 Unclaimed Customer Credits 0 Various 65,491 226,264 160,773
2 Retirement Plans 11,529,195 Varous 17,637,528 19,593,094 13,484,761
3 Other Deferred Credits - Retainage 1,282,172 Varous 1,930,587 1,219,953 571,538
4 Affiliate Contract Payable 3,594,687 Varous 345,563 24,963 3,274,087
5 Miscellaneous Deferred Income 0 Various 4,682 706,654 701,972
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 TOTAL 16,406,054 19,983,851 21,770,928 18,193,131
FERC FORM NO.2 (12-96)Page 269 (Next page is 274)
FERC FORM NO.2 (12-96)Page 274
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Name of Respondent This Report Is:Date of Report Year of Report
(1)IK An Original (Mo, Da, Yr)
QUE STAR GAS COMPANY (2)0 A Resubmission Dec. 31, 2009
ACCUMATED DEFERRD INCOME TAXS - OTHR PROPERTY (Account 282)
1. Report the information called for below concerning the to proper not subject to accelerated amortization.
respondent's accounting for deferred income taes relatig 2. For Oter (Specify), include deferrals relating
CHANGES DURG YEAR
Line Account Subdivisions Balance at Amounts Amounts
No.Beginning Debited To Credited To
of Year Account 410.1 Account 41 1.
(a)(b)(c)(d)
1 Account 282
2 Electrc
3 Gas 153,179,975 2,709,587 27,242,290
4 Other (Define)
5 TOTAL (Enter Total of lines 2 th 4)153,179,975 2,709,587 27,242,290
6 Other (Specify)
7
8
9 TOTAL Account 282 (Enter Tota of lines 5 th 8)153,179,975 2,709,587 27,242,290
10 Classification of TOTAL
ii Federal Income Tax 140,532,997 27,242,290
12 State Income Tax 12,646,978 2,709,587
13 Local Income Tax
NOTES
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Name of Respondent This Report Is:Date of Report Year of Report
(1) !X An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
ACCUMULATED DEFERRD INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
to other income and deductions.
3. Use separate pages as required.
CHANGES DURG YEAR ADJUSTMENTS
Amounts Amounts Debits Credits Balance at Line
Debited To Credited To Account Account End of Year No.
Account 410.2 Account 411.2 Credited Amount Debited Amount
(e)(t)(g)(h)(i)G)(k)
1
2
4,369,553 283.0 (15,430,649)190.0 891,673 172,962,429 3
4
4,369,553 (15,430,649)891,673 172,962,429 5
6
7
8
4,369,553 0 (15,430,649)891,673 172,962,429 9
10
4,369,553 (14,212,440)826,623 158,759,023 11
(1,218,209)65,050 14,203,406 12
i 13
NOTES (Continued)
2009 Acct. 283 entres transferred Deferred Tax on Demand Side Management Costs from 282 to 283.
FERC FORM NO.2 (12-96)Page 275
Name of Respondent This Report Is:Date of Report Year of Report
(1) IX An Orginal (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
ACCUMUATED DEFERRD INCOME TAXS - OTHR (Account 283)
1. Report the information called for below concerning the 2. For Other, include deferrals relating
respondent's accounting for deferred income taxes relating to other income and deductions.
to amounts recorded in Account 283.
CHAGES DURIG YEAR
Line Account Subdivisions Balance at Amounts Amounts
No.Begining Debited to Credited to
of Year Account 410.1 Account 41 1.
(a)(b)(c)(d)
1 Account 283
2 Electrc
3 Gas 0 0
4 Other (Define)
5 Total (Total of lines 2 thru 4)0 0 0
6 Other (Specify)
6.01
6.02
7 TOTAL Account 283 (Total oflines 5 th 6.?)0 0 0
8 Classification of TOTAL
9 Federal Income Tax 0 0
10 State Income Tax 0 0
11 Local Income Tax
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FERC FORM NO.2 (12-96)Page 276
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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, 2009
ACCUMATED DEFERRD INCOME TAXES - OTHR (Account 283)
3. Provide in a footnote explanations for pages 4. Add additional rows as necessar to report all data.
276 and 277. Include amounts relating to When rows are added, the additional row numbers should
insignificant items listed under Other.follow in sequence, 4.01, 4.02, and 6.01, 6.02, etc.
CHANGES DumG YEAR ADJUSTMNTS
Amounts Amounts Debits Credits Balance at Line
Debited to Credited to Account Account End of Year No.
Account 410.2 Account 41 1.2 No.Amount No.Amount
(e)(1)(g)(h)(i)(j)(k)
1
2
282 15,430,649 15,430,649 3
4
15,430,649 15,430,649 5
6
6.01
6.02
0 15,430,649 15,430,649 7
\8
0 14,212,440 14,212,440 9
0 1,218,209 1,218,209 10
11
2009 Act. 282 entries transferred Deferred Tax on Demand Side Management Costs from 282 to 283.
FERC FORM NO.2 (12-96)Page 277
480 o o o
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Name of Respondent Date ofRepor1 Year of Report
(Mo,Da, Yr)
This Report Is:
(1)r1 An Orginal
QUEST AR GAS COMPANY (2)i= A Resubmission
OTHER REGULATORY LIAILITIES (Account 254)
1. Report below the details called for concerning 3. Minor item (5% of the Balance at End of Year for
other regulatory liabilties which are created Account 254 or amounts less than $250,000, whichever
though the ratemaking actions of regulatory agencies is less) may be grouped by classes.
(and not includable in other amounts).
2. For regulatory liabilties being amortized, show penod of
amortization in column (a).
Dec. 31, 2009
Line Description and Purose of
No. Other Regulatory Liabilties
(a)
1 SF AS 109 Tax Deferrl
2
3
4
5 Rate Reduction Phase In
6
7
8
9 Deferred Gas Costs
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
40
42 TOTAL
Balance at
Beginning
of Year
(b)
1,360,441
DEBITS
Account
Credited
(c)
190
Credits Balance at
End of Year
(f)
1,129,226
Amount
(d)
269,750
(e)
38,536
191 o o o
1,360,441 269,750 38,536 1,129,226
FERC FORM NO.2 (12-96)Page 278 Next page is 300
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BLANK PAGE
(Next page is 300)
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Name of Respon ent Date 0 Report
(Mo, Da, Yr)
Year 0 Report IIS Report is:
(1:( An Orginal
QUE STAR GAS COMPANY (20 A Resubmission
GAS OPERATIN NUS CCO 400
1. Report below natu gas operating revenues or counte or eac group 0 meters e. e average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figures
in total. at the close of each month.
2. Natural gas means either natural gas unmixed or any 4. Report quantities of natl gas sold in Mcf(14.73
mixture of natual and manufactured gas. psia at 60 degrees F). If bilings are on a therm basis,
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis of mteres, in addition to the number of flat verted to Mcf.
rate accounts; except that where separate meter readings 5. If increases of decreases from previous year (columns
are added for biling puroses, one customer should be (c), (e) and (g), are not denved from previously reported
OPERATING RE ENUS
Dec. 31, 2009
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Line
No.
Title of Account Amount or Year I
(b)(c)Ii
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
6
7
28
I
882,2 8,803
5,614,516
887,913,319
938,697,219
9,208,612
947,905,83 i
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I
2,880,684
2,421,615
11,314,513
3,307,275
o
902,458
o
2,941,910
2,39 ,890
10,173,776
6,626,233
o
2,174,664
o
o
,040,116
52,353,590
1,000,259,421
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887,913,319 I
FERC FORM NO.2 (12-96)Page 300 I
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Name of Respondent This Report Is:Date of Report Year of Report
(lU An Original (Mo, Da, Yr)
QUEST AR GAS COMPANY (20 A Resubmission Dec. 31, 2009
GAS OPERATING REVENUS (ACCOUN 400) (Continued)
figures, explain any inconsistencies in a footnote.in a footnote.)
6. Commercial and Industral Sales, Account 481, may 7. See page 108-109, Importt Changes Durng Year,
be classified according to the basis of classifica-for important new terrtory added and important rate
tion (Small or Commercial, and Large or Industnal)increases or decreases.
regularly used by the respondent if such basis of
classification is not generally greater than 200,000
Mcf per year or approximately 800 Mcf per day of
normal requirements. (See Account 481 of the Uniform
System of Accounts. Explain basis of classification
DTH OF NATU GAS SOLD AVG. NO. OF NAT. GAS CUSTOMER PER MONTH
Quantity for Year Quantity for Number for Year Number for Line
Previous Year Previous Year No.
(d)(e)(f)(g)
1
68,649,505 72,698,221 827,343 818,616 2
3
40,796,616 38,746,471 63,664 62,741 4
1,273,108 2,543,721 206 72 5
6
7
110,719,229 113,988,413 891,213 881,429 8
1,345,526 1,216,164 9
112,064,755 115,204,577 891,213 881,429 10
NOTES 11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
110,719,229
29
1,345,526 30
31
32
112,064,755 33
FERC FORM NO.2 (12-96)Page 301
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T IS Report is:
(1 ß An Onginal
QUESTAR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUS ACCOUNT 400) IDAHO
1. Report e ow natu gas operating revenues or counte or eac group 0 meters ad e. e average
each prescribed account, and manufactured gas revenues number of customers means the average of twelve figues
in total. at the close of each month.
2. Natural gas means either natural gas unmixed or any 4. Report quatities of natual gas sold in Mcf (14.73
mixture of natural and manufactured gas. psia at 60 degrees F). If bilings are on a thenn basis,
3. Report number of customers, columns (f) and (g), on give the Btu contents of the gas sold and the sales con-
the basis ofmteres, in addition to the number of flat verted to Mcf.
rate accounts; except that where separte meter readings 5. If increass of decreases from previous year (columns
are added for biling puroses, one customer should be (c), (e) and (g), are not denved from previously reported
OPERATIN REV NUS
Amount or
Previous Year
Date 0 Report
(Mo, Da, Yr)
Year 0 Report IDec. 31,2009
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No.
Title of Account
I
608,182
o I
1,703, 37 1,684,846 I
1,703,337 ,684,846 I
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6,054
4,70
0
0
0
0
0
0
10,124
1,713,461
s 1,713,461
1,703,337
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33 1,703,337
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FERC FORM NO.2 (12-96)Page 300 I
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Name of Respondent This Report Is:
(ijJ An Original
QUE STAR GAS COMPANY (20 A Resubmission
GAS OPERATING REVENUS (ACCOUNT 400) (Continued) IDAHO
figues, explain any inconsistencies in a footnote. in a footnote.)
6. Commercial and Industral Sales, Account 481, may 7. See page 108-109, Important Changes During Year,
be classified according to the basis of classifica- for importt new terrtory added and importt rate
tion (Small or Commercial, and Large or Industral) increases or decreases.
regularly used by the respondent if such basis of
classification is not generaly greater than 200,000
Mcf per year or approximately 800 Mcf per day of
nonnal requirements. (See Account 48 i of the Unifonn
System of Accounts. Explain basis of classification
Date of Report
(Mo,Da, Yr)
Year of Report
DTH OF NATURA GAS SOLD
Quantity for Year Quantity for
Previous Year
85,864
o
67,095
8,577
212,096
o
212,096
200,930
o
200,930
212,096
o
212,096
FERC FORM NO.2 (12-96)Page 301
Dec. 31, 2009
AVG. NO. OF NAT. GAS CUSTOMERS PER MONTH
Number for Year Number for Line
Previous Year No.
227
o
1,932
1,932
NOTES
223
1
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
1,888
1,888
29
30
31
32
33
Name of Respondent This Report Is:Date of Report Year of Report
(l) B An Onginal (Mo, Da, Yr)
QUESTAR GAS CO~AN (2) A Resubmission Dec. 3 I, 2009
DISTRBUTION TYE SALES BY STATES
1, Report in total for each State, sales by classes of field and main line saes to industral consumers;
service. Report main line saes to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by Staes. Do not include Main Line Industral Sales ofNatu Gas,
Tota Residential, Commercial and Industral Residential
Line Name of State Operating Revenues Decatherms Operating Revenues
No,(Total of (d), (f) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
1 Uta
2 Firm
3 FS
4 F3
5 F4
6 NGV
7
8 Total Firm
9
lO
11 Interrptible
12 IS
13 ES
14
15 Tota Interrptible
16
17
18 Total Industral
19
20
21 Residential
22 GS 548,254,983
23
24 Total Residential 548,254,983
25
26
27
28 Tota Uta 826,585,081 106,507,324 548,254,983
29
30
31
32
33
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36
37
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FERC FORM NO.2 (ED. 12-88)Page 302 I
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Name of Respondent This Report Is:Date of Report Year of Report
(1) rx An Orginal (Mo, Da, Yr)
QUEST AR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
DISTRUTON TYE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3, Natul gas means whether natural and oil refinery gases, natul
either natu gas umixed, or any mixte of natural and manufac-and coke oven gas, etc., and specify the approx-
tured gas. State in a footnote the components of mixed gas, Le.,imate percentage of natural gas in the mixture,
Residential (Continued)Commercial Industral
Decatherms Operating Revenues Decatherms Operating Revenues Decathers Line
No.
(e)(1)(g)(h)(i)
1
2
38,077,473 6,524,674 2,868,373 489,734 3
45,645 0 4
1 0 5
4,057,327 425,802 6
7
38,077,473 6,524,674 6.971,346 915,536 8
9
10
11
5,698,749 1,501,996 1,188,432 329,069 12
0 0 0 0 13
14
5,698,749 1,501,996 1,188,432 329,069 15
16
17
43,776,222 8,026,670 8,159,778 1,244,605 18
19
20
21
66,423,521 226,394,098 30,812,528 22
23
66,423,521 226,394,098 30,812,528 0 0 24
25
26
27
66,423,521 270,170,320 38,839,198 8,159,778 1,244,605 28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (ED. 12-88)Page 303
Name of Respondent This~rtIS:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)o A Resubmission Dec. 31, 2009
DISTRBUTON TYE SALES BY STATES
1. Report m total for each State, sales by classes of tield and mam Ime sales to mdustral consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industral Sales of Natual Gas.
Total Residential, Commercial and Industral Residential
Line Name of State Operatmg Revenues Decatherms Operating Revenues
No.(Total of (d), (f) and (h))(Tota of (e), (g) and (i))
(a)(b)(c)(d)
1 Wyoming
2 Firm
3 FS
4 NGV
5
6 Total Firm
7
8
9
10 Interrptible
11 IS
12
13 Total Interrptible
14
15
16 Tota Industrial
17
18
19
20
21
22
23
24
25 Residential
26 GS 17,975,086
27
28
29 Total Residential 17,975,086
30
31
32 Total Wyoming 31,255,730 3,999,809 17,975,086
33
34
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38
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FERC FORM NO.2 (ED. 12-88)Page 302 a
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Name of Respondent This Report Is:Date of Report Year of Report
(I) 12 An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)D A Resubmission Dec. 31, 2009
DISTRBUTION TYPE SALES BY STATES (Continued)
2. Provide totals tor sales within each State. 3. Natual gas means whether natual and oil retinery gases, natual
either natural gas unixed, or any mixtue of natual and manufac-and coke oven gas, etc., and specify the approx-
tued gas. State in a footnote the components of mixed gas, i.e.,imate percentage of natual gas in the mixtue.
Residential (Continued)Commercial Industral
Decatherms Operating Revenues Decatherms Operating Revenues Decatherms Line
No.
(e)(f)(g)(h)(i)
1
2
1,728,906 276,284 0 0 3
43,038 7,882 4
5
1,728,906 276,284 43,038 7,882 6
7
8
9
10
451,464 119,874 74,802 20,621 11
12
451,464 119,874 74,802 20,621 13
14
15
2,180,370 396,158 117,840 28,503 16
17
18
19
20
21
22
23
24
25
2,099,752 10,982,434 1,475,396 26
27
28
2,099,752 10,982,434 1,475,396 29
30
31
2,099,752 13,162,804 1,871,554 117,840 28,503 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 Year of Report
(1) IK An Origina (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
DISTRIBUTION TYE SALES BY STATES
1. Report in total for each State, sales by classes of field and main line sales to industrial consumers;
service. Report main line sales to residential and these should be reported on pages 306-309, Field and
commercial consumers in total by States. Do not include Main Line Industral Sales of Natual Gas.
Total Residential, Commercial and Industral Residential
. Line Name of State Operating Revenues Decatherms Operating Revenues
No.(Total of (d), (f) and (h))(Total of (e), (g) and (i))
(a)(b)(c)(d)
1 Idaho
2
3
4
5
6 Industrial
7 FS
8
9
10 Interrptible
11 IS
12
13
14 Total Industrial
15
16
17
18
19
20
21
22
23
24
25
26 Residential
27 GS 1,040,563
28
29 Total Residential 1,040,563
30
31
32 Tota Idaho 1,648,745 212,096 1,040,563
33
34
35 CET Adjustment (4,043,961)
36 DSM Amortization 26,853,209
37
38 Total 882,298,803 110,719,229 567,270,632
39
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FERC FORM NO.2 (12-96)Page 302 b I
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Name of Respondent This Report Is:Date of Report Year of Report
(l) !X An Original (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State. 3. Natual gas means whether natual and oil refinery gases, natual
either natual gas unmixed, or any mixtue of natual and manufac-and coke oven gas, etc., and specify the approx-
tued gas. State in a footnote the components of mixed gas, i.e.,imate percentage of natural gas in the mixtue.
Residential (Continued)Commercial Industral
Decatherms Operating Revenues Decatherms Operating Revenues Decatherms Line
No.
(e)(t)(g)(h)(i)
1
2
3
4
5
6
32,838 5,375 7
8
9
10
39,351 9,587 11
12 ,
13
72,189 14,962 0 0 14
15
16
17
18
19
20
21
22
23
24
25
26
126,232 535,993 70,902 27
28
126,232 535,993 70,902 29
30
31
126,232 608,182 85,864 0 0 32
33
34
35
36
37
68,649,505 283,941,306 40,796,616 8,277,617 1,273,108 38
39
40
41
FERC FORM NO.2 (12-96)Page 303 b Next Page is 305
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(Next page is 305)
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Name of Respondent This Report Is:
(1) IK An Original
QUEST AR GAS COMPANY (2) 0 A Resubmission
RESIDENTIAL AND COMMERCIAL SPACE HEATING CUSTOMERS
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2009
Line
No.
1
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.) 822,388
For Space Heating Only, Estimated Average DecathermsPer Customer for the Year 85.63 476.02
Commercial
(c)
62,696
2
3 Number of Space Heating Customers Added During the Year 2,57020,705
4 Number of Unfilled Applications for Space Heating at End of Year None None
INTERRUPTIBLE, OFF PEAK, AND FIRM SALES TO DISTRIBUTION SYSTEM INUSTRIAL CUSTOMERS
1. Report below the average number of interrptible, off
peak, and firm industral customers on local distrbution
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 terms of the customer's gas contract,
or to whom service is required to be interrpted, regard-
less of contractul arangements in emergency periods,Line Item~. W
by law, ordinance, directive, or other requirement of
governent 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.
Number/Amount
Interrptible Customers
2 Average Number of Customers for the Year
3 Dt of Gas Sales for the Year (Includes Transporation)
4 Off Peak Customers
5 Average Number of Customers for the Year
6 Dth of Gas Sales for the Year
7 Firm Customers
8 Average Number of Customers for the Year
9 Dth of Gas Sales for the Year
10 TOTAL Industral Customers
1 1 Average Number of Customers for the Year
12 Dth of Gas Sales for the Year (Includes Transporation)
FERC FORM NO.2 (12-96)Page 305
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Questar Ga Company December 31 2009
I
,
SALES AN TRANSPORTATION TO CUSTOMERS BY RATE SCHEDULE
ALL STATES
Average
No. of Averae
Customer Decatherm Rate Value
Residential & Commerica Space Heating Customers
Residential (GS)827,343 68,649,505 8,263 567,270,632
Commercial (GS)63,077 32.358,826 7.352 237,912,525
Total Residential & Commerica! Space Heating 890,420 101,008,331 7.971 805,183,157
NGV 1 433,684 9.455 4,100,365 (2)
TotalNGV 1 433,684 9.455 4,100,365
Industral Firm. Interrptible. & Tranporttion
Schedule FS 715 7,296,067 5.854 42,707,590
Schedule F3 8 0 0,000 45,645 (1)
Schedule F4 0 0 0,000 i
Schedule IS 70 1,981,147 3,762 7,452,798
Schedule IC 3 631,476 0.107 67,588
Schedule IT i 52,239 0.393 20,542
Schedule FTl 16 29,187,066 0.184 5,372,940
ScheduleTS 113 28,116,617 0.204 5,736,974
ScheduleMT 1 24,007 0.812 19,482
Schedule ES 0 0 0,000 0
Total Industrial Firm. Interrptible, & Trasporttion 927 67,288,619 0.913 61,423,560
Total Residential, Commercial, NGV, & Industrial 891,348 168,730,634 5.160 870,707,082
(1) Includes a significant amount of minimum bìl revenue.
(2) Due to system constrnts Average No, of Customers for NGV's reports as 1.
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Page 305 All States
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Questa Gas Company December 3 I 2009
l
,
SALES AND TRNSPORTATION TO CUSTOMERS BY RATE SCHEDULE
STATE OF IDAHO
Averae
No. of Average
Customers Decatherms Rate Value
Residential & Commerical Space Heatig Customers
Residential (GS)1,705 126,232 8.243 1,040,563
Commercial (GS)225 70,902 7.560 535,993
Tota Residential & Commerical Space Heating 1,930 197,134 7.997 1,576,556
NGV 0 0 0.000 0
TotalNGV 0 0 0.000 0
Industral Fir, Interrptible. & Trasportation
Schedule FS 1 5,375 6.109 32,838
Schedule IS 1 9,587 4.105 39,351
Total Industral Firm, Interrptible, & Transportation 2 14,962 4.825 72,189
Tota Residential, Commercial, & Industral 1,932 212,096 7.774 1,648,745
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Page 305 Idaho
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Name of Respondent Ths R!=or Is:Date of Repor Yea of Report
(1) iJ An Orgial (Mo,Da, Yr)
IOUESTAR GAS COMPAN 2) 0 A Resbmission Dec. 31 2009
REVES FROM STORIG GAS OF OTH (Accunt 489.4)
1. Report revenues and Dth of gas withdrwn from storage by Rate Schedule and in tota.
2. Revenues for penalties including penalties for unauthorized overs mus be reiied on pa¡ 308.
3. Other revenues in columns (t) and (g) include reseation charges. deliveriltv charges injecon and withdrwal charges. less revenues reflected in columns (b) though (e).
Revenues for Revenues for Revenues for Revenues for
Transition Trasaction GRIandACA GRIandACA
Cost and Cost and
Line Take-or-Pay Take-or-Pay
No.Rate Schedule
Amount for Amount for Amount for Amount for
Curent Year Previous Year Curent Year Previous Year
(a)(h)(c)(d)(e)
1
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
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FERC FORM NO.2 (12-96)Page 306
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Name of Respondent This Report Is:Date of Report Yea of Report
OUESTARGAS COMPANY (1) ll An Origi (Mo,Da, Yr)
2) 0 A Resubmission Dec. 31 2009
REVENUS FROM STORIG GAS OF OTHRS (Account 489.4)
4. Dth of ga withdrawn from store must not be adjusted for discountig.
5. Where transporton serces are bundled with storage servces. report ony Dth withdrawn from storage.
.
Other Other Tota Tota Dekathenn of Dekatherm of
Revenues Revenues Operatig Operatig Natal Gas Natal Gas
Revenues Revenues
Line
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Curent Year Previous Year Curent Year Previous Year Current Year Previous Year(f (,,)(h)(i)(j (k)
1
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.2 (12-96)Page 307
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Name of Respondent This Report Is:
(1) i: An Onginal
(2) D A Resubmission
Oter Gas Revenues (Account 495)
Date of Report
(Mo, Da, Yr)
Year of Report I
'QUESTAR GAS COMPANY Dec. 31, 2009 I
I1. For transactions with anual revenues of $250,000 or
more, describe, for each transaction, commissions on
sales of distrbutions of gas of others, compensation
for minor or incidental servces provided for others,
penalities, profit or loss on sales of material and
supplies, sales of steam, water, or electrcity, miscellaneous
royalties, revenues from dehydration, other processing of
gas of others, and gains on settlements of imbalance
receivables. Separtely report revenues from cash out
penalties.
Line
No.
Description of Transaction
Revenues
(in dollars)
I
1 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
72,579
10,073,888
1,037,768
(55,789)
I(a)(b)
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Name of Respondent This M'~rt is:Date of Report Yea of Report
OUESTAR GAS COMPANY
(1) An Original (Mo, Da, Yr)
1(2) A Resubmission Dec. 31 2009
SALES FOR RESALE NATUL GAS (Account 483)
i. Report parcular (details) concerning sales of 5, Designte with an asterisk and footnote any saes
natural gas during the yea to other ga utilities and which ar other th finn sales i,e" sales for storae,
to pipeline companies for resale, Sales to each CUB-et.
tomer should be subdivided by service classifications,6. Monthy biling demads, as used in colum (g), are
identified in column (c) where applicable, by rate the number of Mcf in the respeve months acly used
schedule designation contained in the company's taff in computig the demand portion of the customers bils;
2, Natul gas means either natl gas unmixed, or such quatity of Mcf is multiplied by the demand porton
any mixtur of natural and manufacned gas,of the taff rate, Reprt in colum (g) the sum. of the
3. In either column a or b, provide separte subhead-monthy billng demands for the number of months the
ings and totals for each State in addition to a grand customer reeived service or was subject to demand changes.
tota for all sales to other gas utilties,7. Where consolidaed bils for more th one point of
4. Enter in colum b, point of delivery, the name of delivery are rendere under a FERC rate schedule, indicate
city or town and Stae, and such other designation the sever points of deliver in colum (b) and report
necessar to enable identification on tnaps of the remainder of the colums on a consolidated basis cor-
resnondent's nineline svstem.resnondinl( to the billnl(. Wher however consolidated
FERC Revenue
Name of Other Gas Utilty Tarff Rate Dth of Gas Sold for
Line (Designate associated Point of Delivery Schedule (Approx. Btu Year
No.companies with an asterisk)(City, town or state)Designation per Cu. Ft.)(See Instr, 5)
(a)(b)(c)(d)(e)
1 Colorado:
2 Nevada Coneneration Associates # 1 Horseshoe Canyon
3 BTU
4 Q.E.T.West Hiawath
5 BTU
6 Locin Oil Drgon Trail
7 BTU
8 Encana Dragon Trail
9 BTU
10 West Douglas Creek
11 BTU
12 Big Horse Draw
13 BTU
14 Lower Horse Draw
15 BTU
16 Argali Exploration Big Horse Draw
17 BTU
18 Windsor Energy Group Big Horse Draw
19 BTU
20 Twin Arrow, Inc.Big Horse Draw
21 BTU
22 Total Colorado 280,522 716,183
23 Montaa:
24 Croft Petroleum Kevin Sunburst
25 BTU
26
27 Total Montana 1355 5,132
28 Uta:
29 Balcron Natual Buttes
30 BTU
31 Newfeld Production Co.Castle Peak
32 BTU
33 Questar Energy Trading Bug
34 BTU
35 EI Paso Production Oil & Gas GreywolfMountain
36 BTU
37 Total Utah 983 1,319
38 New Mexico:
39 Dugan Production Fruitland
40 BTU
41 Yates Petroleum Nort Carlsbad
42 BTU
43 Total New Mexico 9449 28,843
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FERC FORM NO.2 (ED. 12-88)Page 310 CONFIENTIA
INORMATION
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Name of Respondent Date of Report
(Mo, Da, Yr)
Year of ReportThis Report is:
(l) !X An OrginalOUEST AR GAS COMPANY 2) D A Resubmission
SALES FOR RESALE NATUR GAS (Account 483)
bils for more th one point of deliver are not theref for each delivery point if biling is on a non-
rendered under a FERC rate schedule, the required conjunctive basis, and show the total for each such customer
infonnation (columns) shall be fuished for each if biling is on a conjunctive basis.
point of delivery. 10, Summarze total sales as follows: A. Field sales sub-
8, Designate in a footnote if Btu per cubic foot of divided by deliveres to (i) interstate pipeline companies
gas is different for any delivery point from tht and (ii) others; B. Trasmission system sales divided by
shown in the heaing of colum (d). deliveries to (i) interstate pipeline companies, (ii) intr-
9, For each finn sale of $25,000 or more for the state pipeline companies and gas utilties for resae under
year at each point of delivery, shown in colum (i) FERC rate schedules, and (iii) others. "Field sales" meas
peak day volume of gas, at presure base indicated in sales made from wells, frm points along gathering lines in
column (d), and in column (h) show the date of such gas field or production aras or frm points along trs-
peak delivery, If an estimate is used for any peak mission lines within fields or production areas, "Tran-
day delivery, state the basis for such estimate. If mission saes" means sales made from points along trsmis.
deliveries are mae to one customer at more than one sion lines not within gas fields or production ar,
delivery point, show the 1l ak day delivery and date 1 i. Enter Mcfat 14.73 psia at 60 degres F,Average Sum of Peak Dav Delivery to CustomersRevenue Monthly Bilingper Dth Demands(in cents) Dth Date
Dth
Dec. 31 2009
Line
No,
(f)
Noncoincidental(i Coincidental
(j(g)(h)
255.3
378.7
134.2
305.3
FERC FORM NO.2 (ED. 12-88)Page 311
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CONFIDENTIA
INORMATION
REDACTED
ThiËfPort is:
(1) An Orgina
QUESTAR GAS COMPAN (2). A Resubmission
SALES FOR RESALE NATU GAS (Account 483) (Contiued)i. Report paricular (detals) concerng sales of S. Deigne with an aserk and footnote any saes
nan gas durng the yea to other gas utilities and which ar other th fi sales, i,e.. saes for stra,
to pipeline companies for rese. Sàles to each cll et.
tomer should be subdivided by service clasificatons, 6, Monthy biling demds as us in colum (g), aridentified in colum ( c) where applicable, by rate the numbe ofMcf in the reecve mont acally used
schedule designaton contaied in the company's taff in comput th demad porton of the cutomets bills;
2. Natul gas mea either natu ga unixed, or su quatity ofMcfis multiplied by the demd portonan mixtue of natu and manufatued ga. of the taff ra. Reprt in colum (g) the su of the3. In either column a or b, provide separte subhead. monthy biling demads for the number of month theings and totals for each State in addition to a grd cusmer reeived serce or wa subject 10 demand changes.
total for all sales to other gas utilities, 7. Wher conslidaed bils for more th one point of4. Enter in column b, point of delivery, the name of deliver ar reder under a FERC rate schedule, indicate
city or town and Stae, and such other designtion the seera points of delivery in colum (b) and report
necessa to enble identification on maps of the remader of the colum on a consolidated bais cor.repondent's pipeline system. rendnii to the bilinii. Whre however. conslidatedFEC Revenue
TanRa Dt of Gas Sold forSchedule (Approx. Btu YearDeignon per Cu. Ft.) (See Instr, 5)
Dec. 31, 2009
Name of Respondent Date of Report
(Mo,Da, Yr)
Yea of Report I
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Line
No.
Name of Other Gas Utilty
(Designate associated
companies with an asterisk)
I
Point of Deliver
(City, town or st)I(a)(1)(c)(d)(e)
1 Wyoming:
2 Anadarko Bruff
3 BTU
4 Questa E & P (Denver)Shute Crek
5 BTU
6 Bruff
7 BTU
8 Wild Fire Parers Shute Creek
9 BTU
10 Merit Energy PPMU
11 BTU
12 Questar E & P (Denver)Spearhead
13 BTU
14 Questa Energy Traing *Leucite Hills
15 BTU
16 Bruff
17 BTU
18 PPMU
19 BTU
20 Creston
21 BTU
22 Five Mile Gluch
23 BTU
24 Tierney
25 BTU
26 Wamsutter
27 BTU
28 Church Buttes
29 BTU
30 Dry Piney
31 BTU
32 Grager
33 BTU
34 Johnson Ridge
35 BTU
36 Shute Creek
37 BTU
38 Amoco Tierney
39 BTU
40 EOG Resources Inc.Shute Creek
41 BTU
42 Citation Oil & Gas Corp.Spearhead
43 BTU
44 Western Gas Resources Spearhead
45 RTf!
46 Total Wyoming 1,008,699 3,130,440
" .
48 Tota 1,301,008 3,881,917....
50 ** Adjustments to 2007 & 2008 caused some Delivery Points to be negitive in 2009.
FERC FORM NO.2 (ED. 12-88)Page 310a CONFENTIA
INORMTION
REDACTED
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Name of Respondent Thi~eport is:Date of Report Year of Report
(l) An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) A Resubmission Dec. 31, 2009
SALES FOR RESALE NATU GAS (Account 483)
bils for more th one point of deliver ar not thereof for each delivery point jf billng is on a non-rendered under a FERC rate schedule, the require conjunctive basis, and show the tota for eah such customer
information (colum) shall be fuished for each if biling is on a conjunctve basis,point of deliver,10, Sumarze total sales as follows: A. Field sales sub-
g, Designte in a footnote if Btu per cubic foot of divided by deliveres to (i) intertae pipeline companesgas is different for any deliver point frm tht and (ii) others; B, Traission system sales divided by
shown in the heading of colum (d),deliveres to (i) interstae pipeline compaes, (ii) intr-
9, For each firm sale of$25,OOO or more for the stte pipeline companies and gas utilities for rele under
year at each point of delivery. shown in colum (i)FERC rate schedules, and (ii) others. "Field sales" mea
peak day volume of gas, at pressure base indicated in saes made from wells, frm points along gatherng lines in
colum (d), and in colum (h) show the date of such gas field or production ar or from points along lrs- ,
peak delivery. If an estate is used for an pea mission lines with fields or producton ar. "Traday deliver, stte the basis for such estimate, If mission sales" mea sales made frm points along tris
deliveries ar made to one customer at more than one sion lines not within ga fields or producton ar.
deliverv ooinl, show the oea day deliver and date i i. Enter Mcfat 14.73 osiaat 60 deizees F.Averae Sum of Peak Dav Deliverv to CustomersRevenueMonthly Biling
perDth Demands Dth Line
(in cents)Dt Date No,
Noncoincidental Coincidental(f (g)(h)(i (j
1
2
3
4
5
6
7
8
9
.10
11
12
13
14
15
16
17
18
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23
24
25
26-
-27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
310.3 46".
298.4 48....
50
FERC FORM NO.2 (ED. 12-88)Page 311a CONFENTIA
INORMTION
REDACTED
I
Name of Respondent Date of Report
(Mo,Da, Yr)
Year of ReportThis Report Is:
(1) ix An OriginalOUESTAR GAS COMPANY (2 D A Resubmission
REVENUE FROM TRNSPORTATION OF GAS OF OTHERS - NATU GAS (Account 489)
1. Report below partculars (details) concerning revenue asterisk, however, if gas trsported or compressed is
from transportation or compression (by respondent) of other than natual gas.
natual gas for others. Subdivide revenue between trans- 3. In colum (a) include the names of companies from
porttion or compression for interstate pipeline companies which revenues were derived, points of receipt and
and others. delivery, and names of companies from which gas was
2. Natual gas means either natual gas unixed, or any received and to which delivered. Also specify the
mixtue of natural and manufactued gas. Designate with an Commission order or regulation authorizing such
trantion.
Dec. 31,2009 I
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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
Name of Company and Description of Service Performed
(Designate associated companies with an asterisk)
(a)
Tesoro Refining & Mkt Co
Respondent received exchange gtffrom Questa
Pipeline and delivered exchange gas to Tesoro
Refining & Mkt Co at the following points:
Received
Salt Lake County, Uta
Distance
Transported
(in miles)
(b)
ILine
No.
I
Delivered
Salt Lae County, Uta I
Nucor Steel
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Nucor
Steel at the following points:
Received
Cache County, Uta
I
Delivered
Box Elder County, Uta I
Kennecott UCD
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Kennecott
UCD at the following points:
Received
Salt Lake County, Utah
I
Delivere
Salt Lake County, Uta I
Holly Refining & Marketing
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Holly Refining
& Marketing at the following points:
Received
Davis County, Utah
I
Delivered
Davis County, Uta IUS Magnesium LLC
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to US
Magnesium LLC at the following points:
Received
Salt Lake County, Uta
Delivered
Salt Lake County, Uta
I
Chevron USA
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Chevron
USA at the following points:
Received
Davis County, Uta
I
Delivered
Davis County, Utah I
TOTAL I
FERC FORM NO.2 (12-96)Page 312 CONFENTIAL
INORMATION
REDACTED I
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I Name of Respondent Year of Report
I
This Report Is: Date of Report
(1) -rx- An Original (Mo, Da, Yr)OUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
REVENUE FROM TRANSPORT AnON OF GAS OF OTHERS - NATURAL GAS (Account 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trans-
can be identified on map of the respondent's pipe line porttion in colums (b) through (g) for thesystem. following regulation sections to be listed in
5, Enter Mcf at 14.73 psia at 60 degrees F, column (a): §284.102, 284.122, 284.222,
6. Minor items (less than 1,000,000 mct) may be grouped. 284.223(a), 284.223(b) and 284.224. Details
for each trsportation are reported in separte
anual reports required under Par 284 of the
Commission's regulations."
Average Revenue
per Dth of Gas
Delivered
(in cents)(f
I "NOTE: For trsportation provided under Part
284 of Title 18 of the Code of Federal Reiiu-
I DthofGas
Received Revenue
FERC
Tarff Rate
Schedule
Designation
( l!)
DthofGas
Delivered
I (c)(d)(e)
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No.
1
2
3
4
5
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7
8
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21
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24
25
26
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28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
FERC FORM NO.2 (12-96)Page 313I CONFIDENTIA
INFORMATION
REDACTED
I
I
Name of Respondent Date of Report
(Mo,Da, Yr)
Year of ReportThis Report Is:
(1) i: An OrginalIOUESTAR GAS COMPAN (2 0 A Resubmission
REVENU FROM TRANSPORTATION OF GAS OF OTHRS - NATUL GAS (Account 489)
1. Report below particular (details) concerning revenue asterisk, however, if gas trsported or compressed is
from transporttion or compression (by respondent) of other than natul ga.
natual gas for others. Subdivide revenue between trans- 3. In column (a) include the names of companies from
porttion or compression for interstate pipeline companies which revenues were derived, points of receipt and
and others. delivery, and names of companies from which gas was
2. Natual gas means either natural gas unixed, or any received and to which delivered. Also specify the
mixture of natual and manufactued gas. Designate with an Commission order or regulation authorizing such
transaction.
Dec. 31,2009 I
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Line
No.
Name of Company and Description of Service Performed
(Designate associated companies with an asterisk)
(a)
Distace
Transported
(in miles)
(b)
I
1
2
3
4
5
6
7
8
9
10
11
12
l3
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
Pacificorn - Lakeside Plant
Respondent received exchange gas from Questar
Pipeline and delivered exchange gas to Pacificorp
at the following points:
Received
Salt Lake County, Utah
I
Delivered
Salt Lae County, Uta I
Pacificorn
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Pacificorp
at the following points:
Received
Salt Lake County, Utah
I
Delivered
Salt Lae County, Uta I
Hil Air Force
Respondent received exchange gas from Questa
Pipeline and delivered exchange gas to Hil Air
Force at the following points:
Received
Weber County, Utah
I
Delivered
Weber County, Uta I
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Utah minor items less than 1,000,000 Dth
Wyoming minor items less than 1,000,000 Dt I
** The Company does not publicly disclose individual customer account data. This data is available to
regulatory personnel under appropriate protective orders.I
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TOTAL
FERC FORM NO.2 (12-96)Page 312a CONFIDENTIA
INORMTION
REDACTED
I
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I Name of Respondent This Report Is: Date of Report
(1) (X An Original (Mo, Da, Yr)OUEST AR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
REVENUE FROM TRANSPORTA nON OF GAS OF OTHERS - NATURAL GAS (Account 489) (Continued)
4. Designate points of receipt and delivery so that they lations, report only grand totals for all trs-
can be identified on map of the respondent's pipe line portation in columns (b) through (g) for thesystem. following regulation sections to be listed in
5. Enter Mcfat 14.73 psia at 60 degrees F. column (a): §284.102, 284.122, 284,222,
6. Minor items (less than 1,000,000 mct) may be grouped. 284.223(a), 284.223(b) and 284.224. Details
for each transportation are reported in separate
anual reports required under Par 284 of the
Commission's regulations."
Average Revenue
per Dt of Gas
Delivered
(in cents)(t
I
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Year of Report
"NOTE: For transportation provided under Par
284 of Title 18 of the Code of Federal Regu-
I DthofGas
Received
I (c)
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58,650,241
FERC FORM NO.2 (12-96)
I
DthofGas
Delivered
FERC
Tariff Rate
Schedule
Designation
(g)
Revenue
(d)(e)
58,011,405 11,217,526 0.19
Page 313a CONFIDENT
INORMTION
REDACTED
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No.
1
2
3
4
5
6
7
1
2
3
4
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9
10
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21
22
23
24
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Name of Respondent This Report Is:Date of Report Year of Report
(1) ij An Original (Mo, Da, Yr)
OUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
GAS OPERATION AN MAINENANCE EXPENSES
If the amount for nrevious year is not derved from previouslv reported figures, explain in footnotes.
Amount for Amount for
Line Account Current Year Previous Year
No.
(a)b 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. Natural Gas Production and Gatherng
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 Station Expenses
14 757 Purification Expenses
15 758 Gas Well Rovalties 27,159,642 59,098,794
16 759 Other Expenses 23,388,265 21,887,047
17 760 Rents
18 TOTAL Operation (Enter Total of lines 7 thr 17)50,547,907 80,985,840
19 Maintenance
20 761 Maintenance Supervision and Engineering
21 762 Maintenance of Strctures 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. Eauipment
26 767 Maintenance of Purification Equipment
27 768 Maintenance of Drillng and Cleaning Equipment
28 769 Maintenance of Other Equipment
29 TOTAL Maintenance (Enter Total of lines 20 th 28)0 0
30 TOTAL Natural Gas Production & Gathering (Tota of lines 18 & 29)50,547,907 80,985,840
31 B2. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering
34 77 i Ooeration Labor
35 772 Gas Shrinkage
36 773 Fuel
37 774 Power
38 77 5 Materials
39 776 Ooeration Suoolies and Expenses
40 777 Gas Processed by Others
41 778 Rovalties on Products Extracted
42 779 Marketing Expenses
43 780 Products Purchased for Resale
44 781 Variation in Products Inventory
45 (Less) 782 Extracted Products Used bv the Utilitv - Credit
46 783 Rents
47 TOTAL Ooeration (Enter Total of lines 33 thru 46)0 0
FERC FORM NO.2 (12-96)
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Page 320 I
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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. 31, 2009
GAS OPERA nON AND MAINTENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Curent Year Previous Year
No.(a)(b)(c
82. Products Extraction (Continued)
48 Maintenance
49 784 Maintenance Supervision and Engineering
50 785 Maintenance of Structues 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 Equipment
55 790 Maintenance of Gas Measuring and Reg. Equipment
56 791 Maintenance of Other Equipment
57 TOTAL Maintenance (Enter Total of lines 49 th 56)0 0
58 TOTAL Products Extraction (Enter Total of lines 47 and 57)0 0
59 C. Exploration and Development
60 Operation
61 795 Delay Rentals
62 796 Nonproductive Well Drilling
63 797 Abandoned Leases
64 798 Other Exploration
65 TOTAL Exploration & Development (Enter Total oflines 61 th64)0 0
D. Other Gas Supply Expenses
66 Operation
67 800 Natual Gas Well Head Purchases 116,257 874,909
68 800.1 Natual Gas Well Head Purchases, Intracompany Tranfers
69 801 Natual Gas Field Line Puchases 0 0
70 802 Natul Gas Gasoline Plant Oulet Purchases 0 0
71 803 Natual Gas Trasmission Line Purchases '200,780,560 368,089,615
72 804 Natul Gas City Gate Puchases 24,498,835 27,395,805
73 804.1 Liquefied Natual Gas Puchases
74 805 Other Gas Purchases
75 (Less) 805.1 Purchased Gas Cost Adjustments 22,846,351 (13,578,020\
76
77 TOTAL Purchased Gas (Enter Total of lines 67 to 75)248,242,003 382,782,309
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.1 Well Expenses - Puchased Gas
81 807.2 Operation of Purchased Gas Measuring Stations
82 807.3 Maintenance of Puchased Gas Measurng Stations
83 807.4 Purchased Gas Calculations Expenses
84 807.5 Other Purchased Gas Expenses
85 TOTAL Puchased Gas Expenses (Enter Total oflines 80 thr 84)0 0
86 808.1 Gas Withdrawn from Storage - Debit 89,126,741 71,143,542
87 (Less) 808.2 Gas Delivered to Storage - Credit (69,806,341 )(90,108,917)
88 809.1 Withdrawals of liquefied Natual Gas for Processing - Debit
89 (Less) 809.2 Deliveries of Natual Gas for Processing - Credit
90 Gas Used in Utilty Operations - Credit
91 810 Gas Used for Compressor Station Fuel- Credit (256,918)(331,302)
92 811 Gas Used for Products Extrction - Credit
93 812 Gas Used for Other Utilty Operations - Credit (1,253,452 0,483,362)
94 TOTAL Gas Used in Utilty Operations - Credit (Lines 91 th 93)(1,510,370)0,814,664)
95 813 Other Gas Supply Expenses 244,444,676 230,348,831
96 TOTAL Other Gas Supply Exp (Lines 77, 78,85,86 th 89,94,95)510,496,709 592,351,101
97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65 and 96)561,044,616 673,336,941
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I FERC FORM NO.2 (12-96)
I
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, 2009
GAS OPERATION AND MAITENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Curent Year Previous Year
No.(a)(b)(c)
98 2. NATUL GAS STORAGE, TERMINALING AND
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 Station Expenses
108 821 Purification Expenses
109 822 Exoloration and Development
110 823 Gas Losses
11 1 824 Other Exoenses
112 825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Enter Total of lines 101 th 113)0 0
115 Maintenance
116 830 Maintenance Supervision and Engineerig
117 831 Maintenance of Strctues and Improvements
118 832 Maintenance of Reservoirs and Wells
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measurng and Regulating Station Equipment
122 836 Maintenance of Purfication Eauipment
123 837 Maintenance of Other Equipment
124 TOTAL Maintenance (Enter Total of lines 116 th 123)0 0
125 TOTAL Underground Storage Expenses (Total oflines 114 and 124)0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering
129 841 Operation Labor and Expenses
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation (Enter Total of lines 128 th 133)0 0
135 Maintenance
136 843.1 Maintenance Supervision and Engineerig
137 843.2 Maintenance of Strctues and Improvements
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purfication Equipment
140 843.5 Maintenance of Liquefaction Eciuipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Eauipment
143 843.8 Maintenance of Measuring and Regulating Equipment
144 843.9 Maintenance of Other Eciuipment
145 TOTAL Maintenance (Enter Total oflines 136 th 144)0 0
146 TOTAL Other Storage Expenses (Enter Total oflines 134 and 145)0 0
FERC FORM NO.2 (12-96)Page 322
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Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) 0 A Resubmission Dec. 31, 2009
GAS OPERATION AND MAINENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Curent Year Previous Year
No.(a)(b)(c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
152 844.4 Liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Regulation Labor and Expenses
154 844.6 Compressor Station Labor and Expenses
155 844.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 Demurrage Charges
161 (Less) 845.5 Wharage Receipts - Credit
162 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Enter Total of lines 149 thru 164)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 Transporttion Equipment
171 847.5 Maintenance of Measuring and Regulating Equipment
172 847.6 Maintenance of Compressor Station Equipment
173 847.7 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Enter Total oflnes 167 thr 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling & Process Exp (Lines 165 & 175)0 0
177 TOTAL Natural Gas Storage (Enter Tota of lines 125, 146 and 176)0 0
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering
181 851 System Control and Load Disoatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 Transmission and Compression of Gas by Others 64,054,768 61,723,405
189 859 Other Expenses
190 860 Rents
191 TOTAL Operation (Enter Total oflines 180 thru 190)64,054,768 61,723,405
FERC FORM NO.2 (12-96)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec. 31, 2009
GAS OPERATION AND MAINTENANCE EXPENSES (Contiued)
Amount for Amount for
Line Account Curent Year Previous Year
No.(a)(b)(c)3. TRANSMISSION EXPENSES(Continued)
192 Maintenance
193 861 Maintenance Supervision and Eniiineerimi:
194 862 Maintenance of Strctues and Improvements
195 863 Maintenance of Mains
196 864 Maintenance of Compressor Station Eauipment
197 865 Maintenance ofMeasurinii and Reii. Station Equipment
198 866 Maintenance of Communication Eauipment
199 867 Maintenance of Other Eauipment
200 TOTAL Maintenance (Enter Total of lines 193 th 199)0 0
201 TOTAL Transmission Expenses (Enter Total of lines 191 and 200)64,054,768 61,723,405
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Eniiineerinii 11,127,526 13,377,117
205 871 Distrbution Load Dispatchinii 1,730,706 1,987,594
206 872 Compressor Station Labor and Expenses 8,299 1,826
207 873 Compressor Station Fuel and Power 256,918 331,302
208 874 Mains and Services Expenses 6,844,730 6,356,597
209 875 Measuring and Regulating Station Expenses - General 2,778,364 2,631,667
210 876 Measuring and Regulating Station Expenses - Industrial
211 877 Measuring & Regulating Station Exp - City Gate Check Station
212 878 Meter and House Regulator Exnenses 2,991,204 450,851
213 879 Customer Installations Expenses 1,840,112 334,126
214 880 Other Expenses 6,357,369 7,309,648
215 881 Rents 0 81,158
216 TOTAL Operation (Enter Total of lines 204 th 215)33,935,228 32,861,887
217 Maintenance
218 885 Maintenance Supervision and Eniiineerinii 488,540 501,575
219 886 Maintenance of Strctues and Improvements 38,760 34,685
220 887 Maintenance of Mains 8,169,449 6,959,248
221 888 Maintenance of Compressor Station Equipment 1,195,182 1,111,245
222 889 Maintenance of Me as. and Reii. Sta. Equip. - General 246,040 284,134
223 890 Maintenance of Meas. and Reii. Sta. Eauip. - Industral
224 891 Maint. of Me as. & Reg. Sta. Eauip. - City Gate Check Station
225 892 Maintenance of Services 4,106,805 7,387,027
226 893 Maintenance of Meters and House Reiiulators 956,834 474,181
227 894 Maintenance of Other Eauipment 0 0
228 TOTAL Maintenance (Enter Total of lines 218 th 227)15,201,610 16,752,095
229 TOTAL Distrbution Expenses (Enter Total of lines 216 and 228)49,136,838 49,613,982
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 Supervision 997,491 1,085,455
233 902 Meter Readinii Expenses 3,047,527 2,674,472
234 903 Customer Records and Collection Expenses 19,027,945 17,909,625
235 904 Uncollectible Accounts 3,517,234 6,582,573
236 905 Miscellaneous Customer Accounts Exnenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 th 236)26,590,198 28,252,126
FERC FORM NO.2 (12-96)Page 324
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Name of Respondent This Report Is:Date of Report Year of Report
(1) rn An Original (Mo, Da, 'Yr)
QUESTAR GAS COMPAN (2) D A Resubmission Dec. 31,2009
GAS OPERATION AN MATENANCE EXPENSES (Continued)
Amount for Amount for
Line Account Current Year Previous Year
No.(a)(b)(c)
238 6. CUSTOMER SERVICE AN INORMTIONAL EXPENSES
239 Operation
240 907 Supervision 394,349 358,414
241 908 Customer Assistace Expenses 30,963,206 9,501,378
242 909 Informational and Instructional Expenses 835,842 1,206,157
243 910 Miscellaneous Customer Service and Informational Expenses 0 0
244 TOTAL Customer Service & Information Expenses (Lines 240 th 243)32,193,397 11,065,949
245 7. SALES EXPENSES
246 Operation
247 911 Supervision
248 912 Demonstrating and Selling Expenses
249 913 Advertising Expenses
250 916 Miscellaneous Sales Expenses
251 tOTAL Sales Expenses (Enter Total oflines 247 th 250)0 0
252 8. ADMINISTRTIVE AN GENERA EXPENSES
253 Operation
254 920 Administrative and General Salaries 23,304,774 20,582,562
255 921 Office Supplies and Expenses 15,672,697 13,336,411
256 (Less) (922) Administrative Expenses Transferred - Cr.(2,759,252)(2,877,339)
257 923 Outside Services Employed 2,116,237 3,145,957
258 924 Propert Insurance 843,021 762,980
259 925 Injures and Damages 54,733 57,393
260 926 Emplovee Pensions and Benefits 1,271,722 1,001,143
261 927 Franchise Requirements
262 928 Regulatory Commission Expenses 0 0
263 (Less) (929) Duplicate Charges - Cr.
264 930.1 General Advertising Expenses 0 0
265 930.2 Miscellaneous General Expenses 1,703,397 1,973,610
266 931 Rents 726,374 747,038
267 TOTAL Operation (Enter Total lines 254 th 266)42,933,703 38,729,754
268 Maintenance
269 935 Maintenance of General Plant 0 0
270 TOTAL Administrative and General Exp (Total of lines 267 and 269)42,933,703 38,729,754
271 TOTAL Gas O. & M. Exp (Lines 97,177,201,229,237,244,251 and 270)775,953,519 862,722,157
NUER OF GAS DEPARTMNT EMPLOYEES
1. The data on number of employees should be reported for employees in a footnote.
the payroll period ending nearest October 3 i, or any payroll 3. The number of employee assignable to the gas
period ending 60 days before or after October 31. 2. If deparent from joint functions of combination utilties
the respondent's payroll for the reporting period includes may be determined by estimate, on the basis of employee
any special constrction personnel, include such employees equivalents. Show the estimated number of equivalent
on line 3, and show the number of such special constrction employees attibuted to the gas deparent from joint
fuctions.
1.Payroll Period Ended (Date)12/31/09
2.Total Regular Full-Time Employees 1,138
3.Total Par~Time and Temporar Employees 55
4.Total Employees 1,193
FERC FORM NO.2 (12-96)Page 325 (Next page is 328)
Ths Report is:
(1) IX An Origial
QUEST AR GAS COMPAN (2) D A Resubmission
EXCHANGE GAS TRASACTIONS (Account 806, Exchange Gas)
1. Report below pariculars (detals) concerning the tions (less than 100,000 Mct) may be grouped.
gas volumes and related dollar amounts of natual gas 2. Also give the parcular (detals) called for concern-
exchange transactions durg the year. Minor trsac- ing each natu gas exchange where consideration
Dec. 31, 2009
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Name of Respondent Date of Report
(Mo, Da, Yr)
Year of Report
Exchange Gas Received
Line Name of Company Debit
No.(Designate associated companies Point of Receipt Dt (Credit)
with an asterisk)(City, state, etc.)Account 242
(a)(b)(c)(d)
1
2 NO ACTIVITY IN 2009
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 TOTAL 0 0
FERC FORM NO. 2 (12-96)Page 328
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Name of Respondent This Report Is: Date of Report Year of Report
(1) ixAn Original (Mo, Da, Yr)QUESTARGAS COMPANY (2) UResubmission Dec. 31, 2009
EXCHANGE GAS TRNSACTIONS (Account 806, Exchange Gas) (Continued)
was received or paid in performance of gas exchange 4. Indicate points of receipt and deliver of gas so that
services. they may be readily identified on a map of the respon-
3. List individually net transactions occurng during dent's pipeline system.
the year for each rate schedule.
Exchange Gas Delivered Excess
Point of Delivery
(City, state, etc.)
Debit
(Credit)
Account 174
Dth
Received or
Delivered
Debit
(Credit)
Account 806
Dth
(e)(f (h)en(g)
NO ACTIVITY IN 2009
o o o o
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
FERC FORM NO. 2 (12-96)Page 329
Line
No.
This Report Is:
(1) X An OrginalQUESTAR GAS COMPANY (2) A Resubmission
EXCHANGED GAS TRSACTIONS (Account 806, Exchange Gas) (Continued)
5. Furish any additional explanations needed to 6. Report the pressure base of measurement of gas
ìier explain the accounting for exchange gas volumes at 14.73 psia at 60 F.
ransactions.
Dec. 31, 2009
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Name of Respondent Date of Report Year of Report
(Mo, Da, Yr)
Charges Paid Revenues Received or FERC
or Payable by Respondent Receivable by Respondent Tarff
~ine Name of Company Rate
lJo.(Designate associated companies Amount Account Amount Account Schedule
with an asterisk)Identifi-
cation
(a)(j (k)(l (m)(n)
1
2 NO ACTIVITY IN 2009
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 TOTAL 0 0
'ERe FORM NO.1 (12-96)Page 330
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Name of Respondent This Report Is: I Date of Report Year of Report
(1) Cì An Orgial (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) 0 A Resubmission Dec. 31,2009
GAS USED IN UTILITY OPERATIONS
1. Report below details of credits durg 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 appropriate opera
ing expense or other account, list separately in colum
(c) the Dth of gas used, omitting entres in colum (d
-Natual Gas Manufactued Gas
Account Gas Used Amount Gas Used Amount
Line Charged (Dth)of (Dth)of
No.Purose for Which Gas Was Used Credit Credit
(in dollars)
(a)(b)(c)(d)(f)(g)
810 Gas used for Compressor
1 Station Fuel-Cr 401 42,188 256,918
811 Gas used for Products
2 Extraction-Cr *
Gas Shrinage and Oter Usage
3 in Respdnts Own Proc.
Gas Shrage, Etc. for Respdts
4 Gas Processed by Oters
812 Gas used for Other Util. Opers-
Cr (Rpt sep. for each pri. use.
5 Group mior uses)
6 Distrbution & General 401 216,461 1,253,452
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 258,649 1,510,370
FERC FORM NO.2 (ED. 12-88)Page 331
1
2 Questar Pipeline Company *
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
Varous
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Name of Respondent Ths Report Is:
(1)!X An Origial
QUESTAR GAS COMPAN (2) D AResubmision
TRANSMISSION AN COMPRESSION OF GAS BY OTHRS (Account 858)
1. Report below parcular (detals) concerng item (less th 1,000,000 Mct) must be grouped.
gas trsported or compressed for respondent by others 2.. In colum (a) give name of companes to which payments
equalling more than 1,000,000 Mcf (Bct) and amounts were made, points of deliver and receipt of gas, names of
of payments for such serces durg the year. Minor companes to which gas was delivered and from which
Name of Company and DistanceDescription of Service Pedormed Transported
(Designte associated companes with an asterisk) (in miles)00 ~
Date of Report
(Mo,Da, Yr)
Year of Report
Dec. 31, 2009
Line
No.
C.I.G.Varous
KemRiver Varous
Northwest Pipeline
Fir Transporttion
Varous
** The Company does not publicly disclose individua customer account data Ths data is available to
reguatory personnel under appropriate protectve orders.
*** Gas received differs from gas delivered due to tranmission loss.
TOTAL
FERC FORM NO.2 (12-96)Page 332
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Name of Respondent This Report Is:Date of Report Year of Report
(1) IX An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) 0 A Resubmission Dec. 3 i, 2009
TRNSMISSION AND COMPRESSION OF GAS BY OTHERS (Account 858) (Continued)
received. Points of delivery and receipt should be delivered, explain in a footnote the reason for difference,
so designated that they can be identified readily i.e., uncompleted deliveries, allowance for transmission
on map of respondent's pipeline system.loss, etc.
3. If the Mcf of gas received differs from the Mcf
Dtof Dthof Amount of Amount per Dth
Gas Delivered * * *Gas Received Payment of Gas Received Line
(in dollars)(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
124,574,306 126,343,109 64,054,768 50.699 43
FERC FORM NO.2 (12-98)CONFENTIAL
INORMATION
REDACTED
Page 333
TOTAL 239.535.346.99
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Name of Respondent .
Date of Report
(Mo, Da, Yr)
Year of Report
OUESTAR GAS COMPANY
This Report Is:
(1) IX An Orgial
(2) D A Resubmission
OTHR GAS SUPPLY EXPENSES (Account 813)
Report other gas supply expenses by descriptive titles which expenses separtely. Indicate the fuctional classification
clearly indicate the nature of such expenses. Show maintenance and purpose of propert to which any expenses relate.Description Amount
(in dollars)
(b)
12,880,742
o
1,642,924
224,953,656
58,025
o
o
Dec. 31, 2009
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
40
41
42
43
44
45
46
47
48
49
50
(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
FERC FORM NO.2 (12-96)Page 334
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Name of Respondent Year of ReportThis Report Is:
(1) ~ An Original
QUEST AR GAS COMPAN (2) 0 A Resubmission
MISCELLANOUS GENERA EXPENSES (Account 930.2) (Gas)
1 Industr association dues
2 Experimental and general research expenses
3 Publishing and distributing information and reports to stockholders; trstee, registrar,
and transfer agent fees and expenses, and other expenses of servicing outstanding
securities of the respondent
4 Other expenses (items of $5,000 or more must be listed separately in this column showing
the (1) purose, (2) recipient and (3) amount of such items. Amounts ofless than $5,000
may be grouped by classes ifthe number of items so grouped is shown)
5 American Gas Association
6
7 American Red Cross
8
9 Directors Insurance
10
11 Directors/Offcers Deferred 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
Date of Report
(Mo, Da, Yr)
Dec. 31, 2009
270,869
31,250
298,840
2,438
1,100,000
o
1,703,397
FERC FORM NO.2 (12-96)Page 335
Name of Respondent This Report Is:Date of Report Month of Report
(1) I3 An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) D A Resubmission Dec. 31, 2009
DEPRECIATION, DEPLETION, AN AMORTIZATION OF GAS PLANT (Accounts 403, 404.1, 404.2, 404.3, 405)
(Except Amortzation of Acauisition Adjustments)
1. Report in Section A the amounts of depreciation the intervals between the report year (1971, 1974,
expense, depletion and amortization for the accounts and every fift year thereafter).
indicated and classified according to the plant Report in colum (b) all depreciable plant balances to
fuctional groups shown.which rates are applied and show a composite tota (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 fuctional classifications other than those pre-printed
fift year thereafter. Report only annual changes in in colum (a). Indicate at the bottom of Section B the
Section A. Summar of Depreciation, Depletion, and Amortzation Charges
Amortzation and
Depreciation Depletion ofProduc-Amortization of
Line Expense ing Natual Gas Land Underground Storage
No.Functional Classification (Account 403)and Land Rights Land and Land Rights
(Account 404.1)(Account 404,2)
(a)(b)(c)(d)
1 Intagible plant
2 Production plant, manufactued gas
3 Production and gathering plant,
natual gas 886,669 20,067
4 Products extraction plant
5 Underground gas storage plant
6 Other storage plant
7 Base load LNG terminating and
processing plant
8 Transmission plant
9 Distribution plant 35,460,173 0
10 General plant 7,356,561 0
11 Common plant-gas
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 43,703,403 20,067 0
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FERC FORM NO.2 (12-96)Page 336 I
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Name of Respondent This Report Is:Date of Repoort Year of Report
(1) ül An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)o A Resubmission Dec. 31, 2009
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404.1, 404.2, 404.3, 405)
(Except Amortization of Acquisition Adiustments) (Continued)
manner in which column (b) balances are obtained. If average to estimated gas reserves,
balances, state the method of averaging used. For colum 3. If provisions for depreciation were made
(c) report available information for each plant functional durng the year in addition to depreciation
classification listed in column (a). If composite depre-provided by application of reported rates,
ciation accounting is used, report available information state at the bottom of Section B the amounts
called for in columns (b) and (c) on this basis. Where the and natue of the provisions and the plant items
unit-of-production method is used to determine depreciation to which related.
Section A. Summar of Depreciation, Depletion, and Amortization Charges
Amortization of Other
Limited-term Amortization of Other Line
Gas plant Gas Plant Total Functional Classification No.
(Account 404.3)(Account 405)
(e)(t)(g)(a)
Intangible plant 1
Production plant, manufactued gas 2
Production and gathering plant,3
0 906,736 natual gas
Products extraction plant 4
Underground gas storage plant 5
Other storage plant 6
Base load LNG terminating and 7
processing plant
Transmission plant 8
0 35,460,173 Distrbution plant 9
0 7,356,561 General plant 10
Common plant-gas ii
12
13
14
15
16
17
18
19
20
21
22
23
24
0 0 43,723,470 TOTAL 25
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I FERC FORM NO.2 (12-96)Page 337
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Name of Respondent This Reportls:Date of Report Year of Report
(l) * An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) A Resubmission Dec. 31, 2009
DEPRECIATION, DEPLETION, AND AMORTIZTION OF GAS PLANT (Continued)
Section B. Factors Used in Estimating Denreciation Charges
Line Depreciation Applied
No.Functional Classification Plant Base Depr. Rate(s)
(Thousands)(Percent)
(a)(b)(c)
1 Production and Gatherig Plant
2 Offshore
$.1006 per MCF
3 Onshore 77,042 2.0% to 10,0%
4 Underground Gas Storage Plant
5 Tranmission Plant ,
6 Offshore
7 Onshore
8 General Plant 182,456 2.5% to 25.0%
9
10
Notes to Depreciation, Depletion and Amortiztion of Gas Plant
Amortization and Depletion of Producing and Land Rights Account 4041
Basis for Amortization - Unit of Production
Basis for Amortization - Estimated service life
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FERC FORM NO.2 (12-96)Page 338
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Year of Report
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Name of Respondent Ths Report Is: Date of Report
(1) (1 An Original (Mo, Da, Yr)QUEST AR GAS COMPAN (2) 0 A Resubmission Dec. 31, 2009
PARTICULAR CONCERNG CERTAIN INCOME DEDUCTIONS AN INREST CHAGES ACCOUNTS
Report the inoriation specified below, in the order (c) Interest on Debt to Associated Companes (Account
given, for the respective income deduction and interest 430)--For each associated company that incured interest
charges accounts, on debt durg the year, indicate the amount and
(a) Miscellaneous Amortization (Account 425)-- interest rate respectively for (a) advances on notes, (b)
Describe the natue of items included in ths account, advances on open account, (c) notes payable, (d) accounts
the contra account charged, the total of amortation payable, and (e) other debt, and tota interest. Explain
charges for the year, and the period of amortation. the natue of other debt on which interest was incured
(b) Miscellaneous Income Deductions-Report the durg the year.
natue, payee, and amount of other income deductions (d) Oter Interest Expense (Account 431 )--Report
for the year as required by Accounts 426.1, Donations; detals includig the amount and interest rate for
426.2, Life Insurance; 426.3, Penalties; 426.4, Ex- other interest charges incured durg the year.
penditues for Certai Civic, Political and Related
Activities; and 426.5, Oter Deductions, of the Uniform
System of Accounts. Amounts of less than $250,000 may
be grouped bv classes within the above accounts.Line fiemNo. (a)
1 Miscellaneous Amortization - Account 425
2 Gas Plant Aquisition Adjustments - Account 425
3
4
5
6 Miscellaneous Other Income Deductions - Account 426
7
8
9
10
11
12
13
14
15
16
17 Interest on Debt to Associated Companes - Account 430
18 Questa Corporation
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
35
Amount
(b)
o
Total Account 425 o
Donations - Account 426.1
Life Insurance - Account 426.2
Expenditues for Certain Civic, Political & Related Activities - Account 426.4
Other Donations, Dues, Etc. - Account 426.5
Appliance Financing Program - Revenue and Expenses - Account 426.8
269,427
o
116,884
(184,820)
o
Total Account 426 201491
248575
Total Account 430 248575
Oter Interest Expense - Account 431
Interest on Gas Balance Account
Ban Servce Charges and other Miscellaneous Interest Charges
3,385,664
1027384
Tota Account 431 4413 048
FERC FORM NO.2 (12-96)Page 340
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Name of Respondent
QUESTAR GAS COMPANY
This Report Is:
(I) ~ An Original
(2) D A Resubmission
REGULATORY COMMISSION EXPENSES (Account 928)
1. Report below details of regulatory cases in which such a body was a par.
commission expenses incured during the curent year 2. In colum (b) and (c), indicate whether the expenses
(or in previous years, if being amortized) were assessed by a regulatory body or were otherwse
relating to formal cases before a regulatory body, or incured by the utilty.
Description Assessed by Expenes
Date of Report
(Mo, Da, Yr)
Year of Report I
Dec. 31, 2009
I
Total Deferred I
(Furish name of reguatory commission or body,
Lint the docket number, and a description
Regulatory
Commission
of
Utilty
Expenses
to Date
in Account
182.3 at I
No.of the case.)Beginning
of Year
(a)
i Utah Public Service Comm.
2
3
4 Utah General Rate Case
5 Utah Pass Th Rate Case
6
7
8
9 Various Dockets less
10 than $25,000
11
12
13
14
15 Wyo. Public Service Comm.
16
17 Wyoming Pass Thr
18
19
20
21 Varous Dockets less
22 than $25,000
23
24
25 TOTAL
FERC FORM NO.2 (12-96)
(b)(c)(d)(e)I
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Name of Respondent This Report Is:Date of Report Year of Report
(1) ~ An Orginal (Mo,Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
,REGULATORY COMMISSION EXPENSES (Continued)
3. Show in colum (k) any expenses incured in prior 5. List in colum (f), (g), and (h) expenses
years that are being amortized. List in colum (a) the incured during year which were charged curently to
period of amortization.income, plant, or other accounts.
4. Identify separately all anual charge adjustments (ACA).6. Minor items (less than $250,000) may be grouped.
EXPENSES INCURD DURG YEAR AMORTIZED DURG YEAR
CHAGED CURNTLY TO Deferred in
Deferred to Contra Amount Account 182.3 Line
Deparment Account No. Amount Account 182.3 Account End of Year No.
(f)(g)(h)(i)U)(k)(I)
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)(Next page is 354)Page 351
Name of Respondent This~ort is: I~ate of Report Year of Report
.0) An Orgial (Mo,Da,Yr)OUESTAR GAS COMPANY 1(2) 0 A Resubmission December 3 i 2009
DISTRIBUTION OF SALARES AN WAGES
Report below the distribution of total salaries and wages for the year.Segregate amounts onginally charged to cleanng accounts to Utilty
Deparents, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropnate lines and colum provided.
In determining this segregation of salaries and wages originally charged to clearng accounts, a method of approximation
giving substantially Correct results may be used. When reporting detail of other accounts, enter as many
rows as necessar numbered seauentially starinl! with 74.01 74.02, etc.
Direct Payroll Allocation of
Distrbution Payroll Charged Total
for Clearg
Line Classification AccountsNo.(a)(b)(c)(d)
1 Electrc
2 Ooeration
3 Production
4 Trasmission
5 Distribution
6 Customer Accounts
7 Customer Service and Informational ~
8 Sales
9 Administrative and General
10 TOTAL Qoeration (Total of lines 3 th §f
11 Maintenance
12 Production
13 Transmission
14 Distrbution
15 Administrative and General
16 TOTAL Maintenance (Total of lines 12 th 15)
17 Total Ooeration and Maintenance
18 Production (Total of lines 3 and ü)
19 Transmission (Total of lines 4 and 13)
20 Distribution (Total of lines 5 and 14)
21 Customer Accounts (Line 6)
22 Customer Service and Informationaf7Line 7)
23 Sales (Line 8)
24 Administrative and General (Total of lines 9 and 15)
25 TOTAL Ooeration and Maintenance (Total of lines 18 th 24)
26 Gas
27 Oneration
28 Production-Manufactured Gas
29 Production-Natual Gas (Includinl! Exnloration and Develonment)
30 Other Gas Sunnly
31 Storal!e LNG Terminaling and Processinl!
32 Tranmission
33 Distribution 16,772,195 16,772,195
34 Customer Accounts 11,066,718 11,066,718
35 Customer Service and Informational 3,057,545 3,057,545
36 Sales
37 Administrtive and General (See Note A)18,937,790 768,121 19,705,911
38 TOTAL Operation (Total of lines 28 thr 37)49,834,248 768,121 50,602,369
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natual Gas (Includinl! Exoloration and Develooment)
42 Oter Gas Suoolv
43 Storal!e, LNG Terminaling and Processinl!
44 Transmission
45 Distribution 5,197,546 5,197,546
46 Administrative and General
47 TOTAL Maintenance (Total of lines 40 thru 46)5,197,546 5,197,546
FERC FORM NO.2 (12-96)
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Name of Respondent This Report is:Date of Report Year of Report
QUESTAR GAS COMPANY
(1) !X An Orginal (Mo,Da,Yr)
2) D A Resubmission December 31. 2009
DISTRUTION OF SALARIES AND WAGES (Continued)
Direct Payroll Allocation of
Distrbution Payroll Charged Total
for Clearng
Line Classification Accounts
No.(a)(b)(c)(d)
48 Gas (Continuedf
49 Total Ooeration and Maintenance
50 Production-Manufactued Gas (Total of lines 28 and 40).
51 Production-Natural Gas (Including Exploration and Development)
(Lines 29 and 4 I)
52 Other Gas Suoolv (Total of lines 30 and 42)
53 Storage, LNG Terminaling and Processing
(Total of lines 31 and 43)
54 Transmission (Total of lines 32 and 44)
55 Distribution (Total of lines 33 and 45)21,969,741 21,969,741
56 Customer Accounts (Total of line 34)11,066,718 11,066,718
57 Customer Service and Informational (Total of line 35)3,057,545 3,057,545
58 Sales (Total of line 36),
59 Administrativé and General (Total of lines 37 and 46)18,937,790 768,121 19,705,911
TOTAL Operation and Maintenance (Total of lines 49 thr 58)55,031,794 768,121 55,799,915
60 Other Utiltv Denarents
61 Operation and Maintenance
62 TOTAL All Utilty Dept. (Total of lines 25,59, and 61)55,031,794 768,121 55,799,915
63 Utiltv Plant
64 Constrction (By Utilty. Deparents)
65 Electric Plant
66 Gas Plant 15446034 1.291.73 16737.607
67 Other
68 TOTAL Construction (Total of lines 65 th 67)15,446,034 1,291,573 16,737,607
69 Plant Removal (By Utitiy Departents)
70 Electrc Plant
71 Gas Plant "
72 Other
73 TOTAL Plant Removal (Total of lines 70 thru 72)
74 Other Accounts (Specify):
74.01 400 - Operating Revenue 0 0
74.02 146 - Accts. Rec. Assoc, Companies 7,620,772 55,954 7,676,726
74.03 182 - Pipeline integrity 855,070 5,838 860,908
74.04 232020 - Misc.0 0
74.05 182400 -DSM 713,423 4,171 717,594
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 Oter Accounts 9 189265 65.963 9255228
76 TOTAL SALARES AND WAGES 79.667.094 2125656 81 792750
FERC FORM NO.2 (12-96)Page 355
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Name of Respondent Th Report Is:Date of Report Year of Report
(l) Ga An Orgial (Mo, Da, Yr)
OUESTAR GAS COMPAN (2) 0 A Resubmision Dec, 31, 2009
CHGES FOR OUTSIDE PROFESSIONAL AN OTHR CONSULTATI SERVICES
1. Report the inoron specified below for al 426.4 Exenditues for Cer Civic, Political and
chages made durg the year included in any account Relad Activities,
(includig plant accounts) for outside consultative and (a) Name and address of person or organation
other professiona serces, (These serces includ rendeg serce,
rate, management, contrcton, engieerig, research,(b) description of serces received durg year and
fiancial valuation, legal, accountig, purchasing,project or case to which serces relate,
advertsing, labor relatons, and public relations, ren-(c) basis of charges,
deed the respondent under wrtt or ora argement,(d) total chaes for th year, detag utity
for whch aggrgate payments wee made durg the year to deparent and account ehaged
any corporation, parership, organtion of any kid, or .2. For any serce which are of a contiuig natu,
individual (other th for servces as an employee or for give the da and te of contract and date of Com-
payments made for medical and related serces L mountig sion autorition, ü contrct received Commsion
to more than $25,000, includig payments for legilative approval,
serces exceot those which should be reorted in Account 3. Designte with an astek associated companes,
1 NAME &ADDRESS SERVICE ACCOUNT AMOUNT
2 B Jackson Constcton & Engineertng Inc Constrcton 107 233.262.20
3 414 Nor 200 East Nephi UT
4 Blue Stakes of Uth Leak Survey 401 209,413.09
5 PO Box 1517 Draper UT
6 BonnevDle Bming and Collections Collectns 401 170,841.06
7 PO Box 309 Ogden UT
8 Cacts & Troplcals LLC Maintnance 184 25,661.12
9 2735 Sout 2000 East SallLakeCiI UT
10 Carrer Corporon Contrctng 184 42.338.20
11 PO Bo 93 Chicago IL
12 ciean Harbors Envlromenla Servs 401 131,571.39
13 PO Box 342 Boston MA
14 Clyde Snow Sessions & swson Legal 401 61,180.09
,.15 201 South Main Strt Salt Lake Cil UT
16 Conam Inspecon & Engineerng Servces Engineertng 107 55,703.29
17 195 Clarkille Road Prtncton Jet NJ
18 Corrro Companies Inc Cathodic Protecn 107 141,82.06
19 505 Nort 24th Street Billngs MT
20 o an S Service LLC Consulting 107 27,321,06
21 84 Nort Silver Fox Drtve Grantville UT
22 Dan Jones & Associates Custmer Servce Surv 401 39,600.00
23 515 Sout 70 East Suite 3H SallLakeCiI UT
24 Daws Janitrtal, Inc.Janitrtal 184 144,631.00
25 1224 5th Avenue Sail Lake Cil UT
26 Diamond S Company Constctn 107 2.901,431.49
27 695 West Evertt Stet Salt Lake Cil UT
28 Don Calvert Painting and Special Coatng Contctng 107 274,260,85
29 13431 South 7530 West Herrman UT
30 DTN I Meteonogix Inc Rats 401 26.750.00
31 PO Box 1450 NW-1412 Minneapolis MN
32 Dunn & Dunn P C Legal 107 40,415,06
33 505 East 200 Sout 2nd Floor Sal Lake City UT
34 Electcal Consultats Inc Right of Way Consulti 107 44.020.50
35 3521 Gabel Road Billings MT
36 ELM Locag & Utility Services Surving 401 2,847,194.99
37 PO Bo 16760 Missula MT
38 Emission Solutons Inc Contctng 107 132.067,00
39 2001 Cen Circe Suit 106 McKney TX
40 Energy Advsors Legal 401 65,79.81
41 293 Bostn Po Road West Suit ,500 Marboroug MA
42 ' Energ Solutons Inc Envirnmental ServiCs 107 42,624.90
43 423 West 300 Sout Suit 200 Sail Lake City UT
44 Enviromenla System Researc Instlu Environmenl Services 107 154,656.53
45 360 New York Stret Redlads CA
46 Exres Recver Servces Inc Collectons 401 246.36.60
47 PO Box 2615 SallLakeCiI UT
48
FERC FORM NO.2 (ED. 12-87)Page 357
I
Name of Respondent Year of ReportThiEPort Is:
(1) An OriginalQUESTAR GAS COMPANY (2) A Resubmission
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
Date of Report
(Mo, Da, Yr)
Dec. 3 i, 2009 I
i. Report the information specified below for all
charges made during the year included in any account
(including plant accounts) for outside consultative and
other professional services. (These services include
rate, management, constrction, engineering, research,
financial, valuation, legal, accounting, purchasing,
advertising, labor relations, and public relations, ren-
dered the respondent under wrtten or oral arangement,
for which aggegate payments were made durng the year to
any corporation, parership, organization of any kind, or
individual (other than for services as an employee or for
payments made for medical and related services) amounting
to more than $25,000, including payments for legislative
services exceot those which should be reported in Account
i NAME & ADDRESS
2 Honeywell Incorporated
3 12490 Collections Center Drive Chicago
4 InfoPrint Solutions Company5 PO Box 64225 Pittsburgh
6 Intermountain Drug Testing LLC7 PO Box 240 Sail Lake City
8 J D Power and Associates9 PO Box 512778 Los Angeles
i 0 Kassing Andrews Advertising LLC
i i 1935 East Vine Slreel Suite 290 Sail Lake City
12 Kyler Kohler & Ostermiler LLP
13 230 West Towne Ridge Parkway #500 Sandy
14M D Propert Services Inc
i 5 1400 West State Road Pleasant Grove
16 MearsCPG LLC
17 4500 North Mission Road Rosebush
i 8 MeIer Solutions Pros LLC19 491 Bristol Court Alpine
20 Microsoft Corporation
2 i 123 Wright Brothers Drive Sail Lake City
22 Mistras Group Inc23 PO Box 405694 AUanta
24 Mountain Land Collectons Inc
25 483 West 50 North American Fork
26 Mountain States Fenæ Co Inc
27 3737 South 500 West Salt Lake City
28 MP Environmental Serviæs Inc
29 1043 Nort Industrial Park Circle Grantsvile
30 NES Inc
3 i 2600 Virginia Avenue NW Suile 505 Washington
32 Nexanllnc
33 101 Second Strt 10lh Floor San Francisco
34 Niels Fugal & Sons Company35 PO Box 650 Pleasant Grove
36 Northem Pipeline Constrction Co.37 2355 West Utopia Road Phoenix
38 Paradigm Allanæ Inc39 PO Box 49595 Wichila
40 Parsons Behle & Lalimer4 i One Utah Cenler Salt Lake City
42 PECI
43 1400 SW 5th Avenue Sulle 700 Portland
44 Peck Slrping Inc45 PO Box 70076 West Valley City
46 Perpetual Storage
47 6279 East Little Cottonwood Canyon Sandy
48
SERVICE
Building Design
IL
Maintenance
PA
Human Resouræs
UT
Customer Bervæ SUM
CA
Adertsing
UT
Legal
UT
Mainienanæ
UT
System Integrity
MI
Contracting
UT
Information Technology
UT
Contrctng
GA
Collectons
UT
Constrcton
UT
Environmental Servæs
UT
Environmental Serviæs
DC
DSM Administration
CA
Conslructon
UT
Constructon
AZ
Public Awarenes Progr
KS
Legal
UT
DSM Administrtion
OR
Contracting
UT
Recrd Retention
UT
426.4 Expenditues for Certain Civic, Political and
Related Activities,
(a) Name and addrèss of person or organization
rendering services,
(b) description of services received durng year and
project or case to which services relate,
( c) basis of charges,
(d) tota chages for the year, detaling utility
depament and account charged.
2. For any services which ar of a continuing nate,
give the date and ter of contrct and date of Commis-
sion authorization, if contract received Commission
approval,
3. Designate with an asterisk associated comoanies.ACCOUNT AMOUNT107 64,865.56
401 48,380.69
401 31,951.00
401 35,000.00
401 40,118.50
401 60,000.00
184 26,350.52
182 1,073,567.84
107 527,308.90
401 46,489.33
107 111,473.64
401 89,212.64
107 40,245.00
107 29,513.92
426 81,64.21
182 32.586,585.96
107 4,217,781.44
107 11,959,642.77
401 106,288.54
401 118.972.67
182 12,487.789.24
107 81,790.10
401 26,569.52
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FERC FORM NO.2 (ED. 12-87)IPage 357a
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Name of Respondet Th R~ort Is:Date of Report Year of Report
i OUESTAR GAS COMPAN (1) ~ An Orgi (Mo,Da, Yr)
(2) 0 A Resubmsion Dec. 31, 2009CHGES FOR OUTSIDE PROFESSIONAL AN OTH CONSULTATI SERVICES
1. Report the inormaton specied below for al 426.4 Expenditues for Cer Civic, Political and
chaes made dug the year included in any accowit Relad Actvities,
(includig plant accowits) for outide consultative and (a) Name and addrss of person or organtion
other professiona serces, (Tese servces include rendeg servces, .rate, magement, consction, engieerg, researh,(b) descrption of seces received dug year and
ficial valuation, legal, accowitig, purchaing,project or case to which serces relate,
advertsing, labor relations, and public relaton, ren-(c) basis of chages,derd the respondet wider wrtten or ora argement,(d) tota charges for the yea, detag utityfor whch aggregate payments were made durg the year to deparent and account chaged.
any corporation, parership, organtion of any kid, or 2, For any serces which are ofa contiuig natue,
individua (other th for serces as an employee or for give the da and te of contr and date of Comms-payments made for medical and related serces) amowitig sion auorition, if contrac received Commsion
to more than $25,000, includig paymen for legilative approval,
serces except those which should be reorted in Accowit 3, Desi!!ate with an ask associated comnanes.
1 NAME & ADDRESS .SERVICE ACCOUNT AMOUNT
2 PII Nort Amertca. Inc.Infonation Technology 107 117,910.00
3 PO Box 849754 Houston TX
4 Professional Servce Industres Inc Constrcton 107 57,263.20
5 277 Sout 600 West Salt Lake City UT
6 Questa Corporaon Adminislon 401 6,378,895.36 *
7 180 East 100 Sout Sail Lake Cii UT
8 Questa Project Employee Company Temporary Service 401 1,619,06.04 *
9 180 East 100 Sout SallLakeCil UT
10 R B M Serces Inc Maintance . 184 132.800.30
11 1685 West 1400 Nort Provo UT
12 Ray Quinney & Nebeker Legal 401 80,990.06
13 PO Bo 45385 Sail Lake City UT
14 Richter7 Advertsing 182 1,152, 128.16
15 280 Sout 400 West Sui 200 Salt Lake City UT
16 Rocky Mountin Inspecton Inc Une Inspeon 107 84,321.73
17 3037 Yellowne Road Roc Sprtngs .WY
18 Rock Mountain Line Systms Inc Constcton 107 361.275.09
19 PO Boxõ7 Lander WY
20 Rock Mountain 5erviæ Bureau Inc Collectons 401 27,863.31
21 PO Box 459 RockSprtngs WY
22 Sail Lake Cement Culng Inc Contctng 107 87,539.85
23 2290 South 600 Wes Salt Lake City UT
24 Securis Secuty Services USA Inc Secrtty 401 232,723.41
25 File 570 Los Angales CA
26 Shawor Pipe Proon LLC Line Inspecon 154 303.267.80
27 2350 N Sam Houstn Pkw E Suite 500 Housn TX
28 Smar Solutis Inc Infoonation Tecnology 107 147,045.09
29 23900 Mercantile Road Cleveland OH
30 Snell & Wilmer LLP Legal 107 26,300.00
31 One Arina Center Phoenix AZ
32 Southern Cross Corpration Leak Survey 401 127,785.50
33 PO Box 2168 Norcss GA
34 Staer Paving and Constrcton Constcton 107 66,116.29
35 PO Box 27598 Sail Lake City UT
36 Sloal Rivs LLP Legal 401 150,098.28
37 One Uth Cent Salt Lake Cil UT
38 Strclrallntg~ Assoclales Inc.System Intertty 182 276,913.41
39 3315 Almaden Exssway Suite #24 San Jose CA
40 TOW Servce Inc Une Inspecn 107 40,048.00
41 1207 Mahalo Place Tulsa OK
42 TeleVox Soitre Inc Custmer Serce 401 36,049,94
43 1110 Mont Blvd Suite 700 Mobile AL
44 Telven Miner & Miner Infonation Technology 107 549,178.34
45 6912 Paysphere Circle Chicago IL
46 Tempet Entertses Constcton 107 6,44.287.90
47 451 South 300 Wes Murry UT
48
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I FERC FORM NO.2 (ED. 12-87)Page357b
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Name of Respondent Date of Report Year of Report
(Mo, Da, Yr)I
Thigport Is:
(1) An OrginalQUEST AR GAS COMPANY (2) A Resubmission
CHAGES FOR OUTSIDE PROFESSIONAL AN OTHER CONSULTATIVE SERVICES
Dec. 31, 2009
1, Report the information specified below for all
charges made during the year included in any account
(including plant accounts) for outside consultative and
other professional services. (These services include
rate, management, constrction, engineering, research,
financial, valuation, legal, accounting, purchasing,
advertising, labor relations, and public relations, ren-
dered the respondent under wrtten or oral argement,
for which aggregate payments were made during the year to
any corporation, parnership, organization of any kind, or
individual (other than for services as an employee or for
payments made for medical and related services) amounting
to more than $25,000, including payments for legislative
services except those which should be reported in Account
1 NAME & ADDRESS
2 The Cadmus Group Inc
3 57 Water Stret Watertown
4 The Paradigm Allance Inc
5 8100 Wesl53rd Street North Maize
6 TIerra Corrion Control Inc
7 1608 Schofield Lane Farmington
8 Trenton Corporation9 7700 Jackson Road Ann Arbor
10 University of Utah
11 201 S Presidents Cir RM 406 Salt Lake City
12 Utilimalic LLC
13 134 West 3000 North Suite 1 Lehi
14 Whilaker Construction Company Inc15 PO Box 430 Brigham City
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
426,4 Expenditues for Certin Civic, Political and
Related Activities.
(a) Name and address of person or organization
renderng services.
(b) description of services received during year and
project or cas to which services relate,
(c) basis of charges,
(d) tota charges for the yea, detailing utility
deparent and account chaged.
2. For any services which are of a continuing natue,
give the date and term of contrt ¡md date of Commis-
sion authorization, if contract received Commission
approvaL.
3. Designate with an asterisk associated companies,SERVICE ACCOUNT AMOUNTDSM Administralion 182 103,871.41
MA
Public Awareness ProIC
KS
Colrctng
NM
Constructon
MI
Research & Develoen
UT
Contracting
UT
Construction
UT
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401 128,465.66
107 342,240.59
107 42.618.28
401 77,541.00
107 223,844.00
107 5,402,321.40
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96.575,496.88
FERC FORM NO.2 (ED. 12-87)Page 357c Next Page is 508 I
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Name of Respondent This Report Is:Date of Report Year of Report
(1) i:An Original (Mo, Da, Yr)
QUESTAR GAS COMPAN (2) D A Resubmission Dec. 31, 2009
COMPRESSOR STA nONS
1. Report below pariculars (details) concerning com-such stations are used. Relatively small field compressor
pressor stations. Use the following subheadings: field stations may be grouped by production areas. Show the
compressor stations, products extraction compressor number of stations grouped. Designate any station held
stations, transmission compressor stations, distrbution 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 colum (a), indicate the production areas where dent's title, and percent of ownership, if jointly owned.
Number
of Plant Cost
Line Name of Station and Location Employees
No.
(a)(b)(c)
1 Distrbution Compressor Stations
2
3 Utah
4 Weber County
5 J. W.Allen 1,180,183
6
7 Salt Lake County
8 Lark Station 1,145,423
9
10 Sanpete County
1l Indianola 1,946,416
12
13
14
15 Tota Distribution 4,272,022
16
17
18 Production and Gatherig
19 Ace Compressor Plant 29,304
20 Birch Creek #1 288,443
21 Birch Creek #2 39,943
22 Total Production and Gathering 357,691
23 Total 4629713
24
25
26
27
28
29
30
31
32
33 .. Records not available
34 A - Fuel or power (d) and Gas for Compressor Fuel (t) is supplied by producers
35 where it is used upstream of delivery point.
36 B - Compressor was only run for testing purposes.
37
38
FERC FORM NO.2 (12-96)
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Page 508
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Name of Respondent This Report Is:Date of Report Year of Report
(1) rx An Original (Mo, Da, Yr)
QUESTAR GAS COMPANY (2) D A Resubmission Dec. 31, 2009
COMPRESSOR ST A nONS (Continued)
Designate any station that was not operated durng the tion durng 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 entres for natual gas and the other
mission compressor stations installed and put into opera-fuel or power.
Expenses (Except depreciation and taes)Operation Data
Total No of
Compressor Comprs.Date
Fuel or Power Oter Gas for Compressor Hour of Operated of Line
Fuel Dth Operation at Time Station No.
During of Station Peak
Year Peak
(d)(e)(f)(g)(h)(i
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2
3
4
(195)2,060 (34)1 1 9/22/2009 5
6
7
246 473 (25)1 1 10/8/2009 8
9
10
167,915 119 28,513 7,895 1 12/26/2009 11
12
13
14
167,966 2,652 28,454 7,897 3 15
16
17
18
A A ***19
A A ***20
A A ***21
22
167966 2652 28454 7897 3 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
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FERC FORM NO.2 (12-96)Page 509 Next Page is 512
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Name of Respondent Ths Report is:Date of Report Year of Report
(1) I2 An Onginal (Mo, Da, Yr)
QUESTAR GAS COMPANY 1(2) Fi A Resubmission Dec. 31, 2009
GAS STORAGE PROJECTS
1, Report pariculars (details) for total gas storage projects,3. Give parcular (detls) of any gas stored for the benefit
2, Total storage plant (colum b) should agree with of another company under a gas exchange arangement or
amounts reported by the respondent in Accts 350.1 to on basis of purha and resale to other company. Designate
364,8 inclusive (pages 206-207).with an astesk 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 Imorovements
4 Storage Wells and Holders
5 Storage Lines
6 Other Storage Eauipment
7 TOTAL (Enter Total of Lines 2 Th 6)
8 Storage Expenses
9 lüoeration
10 Maitenance
11 Rents
12 TOTAL (Enter Total of Lines 9 Th i I)
13 Storage Operations (In Dth)
14 Gas Delivered to Storage
15 Januar 0
16 Febru 76,443
17 March 437,046
18 Aoril 918,936
19 Mav 2,794,293
20 June 1,456,316
21 Julv 1,498,898
22 August 1,992,916
23 Seotember 3,634,173
24 October 1,492,626
25 November 2,490,540
26 December 126,122
27 TOTAL (Enter Total of Lines 15 Th 26)16,918,309,00
28 Gas Withdrawn from Storage
29 Januar 3,273,000
30 Febru 2,637,927
31 March 4,007,277
32 April 272,776
33 Mav 790,228
34 June 248,379
35 Julv 4,731
36 Auirt 99,542
37 September 650,898
38 October 1,187,961
39 November 1,026,590
40 December 4,333,979
41 TOTAL (Enter Total of Lines 29 Thr 40)18,533,288,00
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FERC FORM NO.2 (12-96)Page 512
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Name of Respondent This Report is:Date of Report Year of Report
(1)~ An Orginal (Mo, Da, Yr)
QUESTAR GAS COMPANY (2)Fi A Resubmission Dec. 31, 2009
GAS STORAGE PROJECTS (Continued)
Line Item Total
No.Amount
(a)(b)
Storage Operations (In Dth)
42 Top or Working Gas End of Year 10,130,520
43 Cushion Gas (Including Native Gas)0
44 Total Gas in Reservoir (Enter Total of Line 42 and Line 43)10,130,520
45 Certfied Storage Capacity
46 Number ofInjection - Withdrawal Wells
47 Number of Observation Wells
48 Maximum Day's Withdraw1 from Storage
49 Date of Maximum Days' Withdrawal
50 LNG Terminal Companies (In Mct)
51 Number of Tans
52 Capacity of Tan
53 LNG Volumes
54 a) Received at "Ship Rail"
55 b) Transferred to Tans
56 c) Withdrawn from Tans
57 d) "Boil Off' Vaporization Loss
58 e) Converted to Mcfat Tailgate of Terminal
FERC FORM NO.2 (12-96)Page 513
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Name of Respondent
I:
Repo h: Date of Report Year of Report
IOUESTAR GAS COMPAN (1) ~ An Orgi (Mo,Da, Yr)
1m 0 A Resubmision Dec. 31 2009
TRSMISSION LIS
1. Reprt below, by state, the tota mies of trsmission lies of each trssion syem oper by respdet at end of yea.
2. RepOrt separely any lies held under a title other than fu ownership. Deigne such lies with as aserk. in colum (b) and in a footnote sta the nae of owner. or co-owner.
natue of respondent's title. and percent ownership if jointly owned.
3. Report separately any lie tht was not operated durg the Pas year. Enter in a footnote the detai and st whether the book cost of such a lie. or any porton therof. has been
rem;d in th;¡~oks of account. or what disPos~~~l..!. the lie and its book cost are contemplated.,4. ennTt n .. e tn nn . I "oint.
Designation (Identication).Tota Mies
Line of Line or Group of Lines of Pipe
No.
(a)(b)(c)
1 -
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
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FERC FORM NO.2 (12-96)Page 514 I
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BLANK PAGE
(Next page is 518)
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Name of Respondent Ths Rtport Is Date of Report Year of Report
IOUESTAR GAS COMPANY
(1) u¡ An Orgi (Mo,Ds, Yr)
2) 0 A Resubmission Dec.31 2009
TRSMISSION SYSTE PEAK DELIVES
1. Report below the tota transsion system deliveries of gas (in Dt), excludig deliveres to storage, for the perod of system peak delivees indicated below, dug the 12 months
embracing the heatig season overlapping the years end for which ths report is submitted. The seasn's peak nonny wi be reached before the due dae of ths report Apri 30. which
Perts inclusion of the peak inormon requied on ths page. Add rows as necessar to report al da. Number additiona rows 6.01. 6.02. etc.
DtofGa DtofGa Total
Line Descrption Delier to Delivered to (b) + (c)
No.In Pilies Oter
(a)c d
SECTION A: SINGLE DAY PEAK DELIVES
i
2 Volumes of Gas Trasnorted
3 No-Notice Trammorttion
4 Oter Fin TraSDrttion
5 hiterrntible Trnmmortation .
6
7 TOTAL
8 Volumes of im Withdrawn from Storair wide Storage Contrct
9 No-Notice Storaiie
10 Oter Fin Storage
11 lnterotible Storaiie
12
13 TOTAL
14 Other Onèrational Actvities
15 Gas Withdrawn from Storage for Svstem Onerations
16 Reduction in Line Pack
17
18 TOTAL
19 SECTION B: CONSECUVE TI.DA Y PEAK DELlVS
20
21 Volumes of Gas Traoorted
22 No-Notice Transnorttion
23 Oter Fin Transnrttion
24 lntenimtible Trnn""orttion
25
26 TOTAL
27 Volumes of gas Withdrwn from Storage wider Storage Contrct
28 No-Notice Storaiie
29 Oter Fin Stora"e
30 lnterrotible Storage
31
32 TOTAL
33 Other Ooerationa Actvities
34 Gas Withdrwn from Stora"" for Svstem Oneratious
35 Reduction in Line Pack
36
37 TOTAL
Page Not Applicable
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FERC FORM NO.2 (12-96)Page 518 I
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Name of Respondent Ths Report Is:Date of Reprt Yea of Report
(1) (l An Origi (Mo,Da, ¥r)OUESTAR GAS COMPAN 2) 0 A Resubmission Dec. 31 2009
AUXIA Y PEAKG FACILITIES
1. Report below auar facilties of the respondent for meetig seasona peak demads on the respondent's system, such as underground storage projects, liquefied petroleum gas
intaltions. gas liquefaction plats. oil gaS sets. etc.
2. For colum (c). for underground storage proiect. report the delivery capacity on F ebr 1 of the heat season overlapping the yea-ed for which th report is submitted.
For other facilties. report the rated maum day delivery capacities.
3. For colum (d). include or exclud (as appropriate) the cost of any ?~~,=d iointly with another faility on the basis of predom us. uness the auxar peak faty is aenarate nlon'.~ conteinlo'.,i be' ction 12 0 the Uniform O(Accnunto
Maxum Daiy Cost of Was Facity
Line Location of Type of Deliver Capacity Facity Opted on DayNo.Facilty Facilty of Facilty (in dolls)of Highest
Dth Tramision Peak
(a)(h)(c)(d)Deliv'"?
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2
3
4
5
6 Pair Not Anolicable
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26 .
27
28
29
30
FERC FORM NO.2 (12-96)Page 519
Name of Respondent This Report Is:Date of Report Year of Report
(l) . Fl An Orginal (Mo, Da, Yr)
OUESTAR GAS COMPANY (2) A Resubmission Dec. 31 2009
GAS ACCOUNT - NATUL GAS
1. The purpose of this page is to account for the qua-pipeline trportd or sold though its loc distrbution
tity of natual gas received and delivered by the repon-failties, and which the reporting pipeline received through
dent taing into consideration differences in pressure gatering facilties, distbution facilties or interstate
bases used in measuring Mcf of natural gas received and facilties, but not thugh any of the intrtae portion of
delivered.the reporting pipeline and, (3) the gathering line volumes
2, Natul ga means either natura gas unmixed or any which were not trsported though any interstate portion of
mixture of natural and manufactured gas,the reportng pipeline.
3. Enter in column (c) the Mcfas reportd in the sche-7. Also indica by footnote (i) the system supply volumes
dules indicated for the items of receipts and deliveries,of gas which ar store by the rertng pipeline during the
4. In a footnote report the volumes of gas from respon-reportng yea and also report as saes, trporttion
dent's own production delivered to respondent's trs-and compreion volumes by the rertng pipeline during the
mission system and included in natural gas sale,sae rertg yea, (2) the system supply volumes of gas
5, If the respondent operates two or more systems which which ar stored by the reporting pipeline during the report-
ar not interconnected, submit separte pages for this ing yea and which the reporting pipeline intends to sell or
purose. Use copies of pages 520 and 52 I,trsprt in futu reporting yea, and (3) contrct storage
6. Also indicate by footnote the volumes of gas not volumes,
subject to Commission regulation which did not incur 8, Also indicate the volumes of pipeline production field
FERC regulatory costs by showing (i ) the local distribu-sales which ar included in both the company's total sales
tion volumes delivered to the local distribution-company figure and the company's total trsporttion figue (lines
portion of the reporting pipeline by another jurisdic-42 and 46 of page 521),
tional pipeline; (2) the volumes which the reporting
01 NAME OF SYSTEM
Line Item Ref,Amount of Dth
No,Page No,
(a)(b)(c)
2 GAS RECEIVED
3 Gas Purchases (Accounts 800-805)
4 Gas of Others Received for Gathering (Account 489.1)
5 Gas of Others Received for Trasmission (Account 489,2)57,267,618
6 Gas of Others Received for Distribution (Account 489.3)113,603,185
7 Gas of Others Received for Contract Storage (Account 489.4)
8 Exchanged Gas Received from Others (Account 806)
9 Gas Received as Imbalances (Account 806)
10 Receipts of Respondent's Gas Trasported by Others (Account 858)
11 Other Gas Withdrawn from Storage (Explain) See Page 512
12 Gas Received from Shippers as Compressor Station Fuel 69,609
13 Gas Received from Shippers as Lost and Unaccounted for 569,227
14 Other Receipts (Specify) Company Owned Prouction
15 Total Receipts (Tota oflines 3 th 14)171,509,639
16 GAS DELIVERED
17 Gas Sales (Accounts 480-484)
18 Deliveries of Gas Gathered for Oters (Account 489.1)
19 Deliveries of Trasported for Others (Account 489.2)313 58,011,405
20 Deliveries of Gas Distrbuted for Oters (Account 489.3)301 110,719,229
21 Deliveries of Contrct Storage Gas (Account 489.4)
22 Exchanged Gas Delivered to Others (Account 806)
23 Gas Delivered as Imbalances (Account 806)
24 Deliveries of Gas to Oters for Trasporttion (Account 858)
25 Other Gas Delivered to Storage (Explain) See Page 512
26 Gas Used for Compressor Station Fuel 509 28,454
27 Other Deliveries (Specify)41,155
28 Total Deliveries (Total of lines 17 th 27)168,800,243
29 GAS UNACCOUNTED FOR
30 Production System Losses
31 Gathering System Losses
32 Trasmission System Losses
33 Distribution System Losses 2,709,396
34 Storage System Losses
35 Other Losses (Specify)
36 Total Unaccounted For (Total of lines 30 th 35)2,709,396
37 Total Deliveries & Unaccounted For (Tota oflnes 28 th 36)17,509,639
FERC FORM NO.2 (12-96)Page 520
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(Next page is 522)
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Name of Respondent I
QUESTAR GAS COMPANY
Date of Report
(Mo,Da, Yr)
Year of ReportThs Report Is:
(1) I1 An Orgial
(2) 0 A Resubmission
SYSTEM MAS
Dec. 31, 2009 ,
I1. Furnish 5 copies of a system map (one with each
filed copy of this report) of the facilties operated by
the respondent for the production, gathering, transpor-
tation, and sale of natural gas. New maps need not
be furnshed if no importt change has occurred in the
facilties operated by the respondent since the date of
the maps fuished with a previous years anual 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 fuished.
2. Indicate the following information on the maps:
(a) Transmission lines,
(b) Incrementa facilties.
(c) Location of gatherig areas.
(d) Location of sones and rate areas,
( e) Location of storage fields.
(f) Location of natual gas fields.
(g) Location of compressor statons.
(h) Normal direction of gas flow (indicated by arows).
(I) Size of pipe,
G) Location of products exton plants, stilization plants,
purcation plants recling areas, etc.
(k) Pricipal communties receiving service though the
respondents pipeline.
3. In addition, show on each map: grphic scale of
the map; dae of the fact the map purort
to show; a legend giving all sybols and
abbreviations used; designations of facilties leased to or from
another company, giving name of such other company.
4, Maps not larger than 24 inches square are de-
sired. If necessa, however, submit larger maps to
show essential inormation. Fold the maps to a size
not larger than ths report Bind the mas to the
report
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System Map Next Page
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FERC FORM NO.2 (12-96)Page 522 (Next page is 551)I
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QUESTAR GAS CO.
2009 FERC FORM 2
ANNUAL REPORT:
THE SYSTEM MAP IS TOO
LARGE TO SCAN; PLEASE SEE
THE ORIGINAL
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Name of Respondent This Report Is:Date of Report
I
Yea of Report
(l) rn An Original (Mo, 011 Yr)
QUESTAR GAS COMPANY (2) 0 A Resubmission Dec, 31, 2009
FOOTNOTE REFERECE
Page Line or Item Column Footnote
No,No.No.No,
(a)(b)(c)(d)
520 20 (c)I
520 27 (c)2
FERC FORM NO, i (1Z-96)Page 551
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Name of Respondent
IrßR~rtIS: I
DateofR~rt
I
Yea of Report
(1) I1 An Onginal (Mo,Da, Yr)QUESTAR GAS COMPANY (2) 0 A Resubmission De. 31, 2009
FOOTNOTE TEFootnoteFootnNo.Text
(a)(b)
I This numbe does not include the sales for rele since these volumes ar not reeived on the distrbution system.
2 A. 27,471 Dth is for gas tea outs on the system.B. 13,684 Dth is for CNG compressor stations
"
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FERC FORM NO.2 (12-96)Page 552 I
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INDEX
Accrued and prepaid taxes ...................................................................................................................262-263
Accumulated provision for depreciation of
gas utility plant...............................................................................................................................219
utilty plant (summary) ............................................................................................................200-201
Advance to associated companies ..............................................................................................................222
Associated companies
advances from ...................................,...........................................................................................256
advances to ...... ......................................................................................................................222-223
control over respondent...... ...... ..................................................................................................... 1 02
corporations controlled by respondent........... .......................... .......................................,.............. 1 03
investment in ..........................................................................................................................222-223
service contracts charges ..............................................................................................................357
Attestation..................................... ..................... ...................... ........... .......... .................. ... .... ................. ......... 1
Balance Sheet, comparative.......... ................. ..... .............. ......... .......... ..... .... ............................... ........110-113
Bonds ...............................................................................................................................................256-257
Capital Stock.........................................................................................................................................250-251
discount. ...... ........ ... ... ......... ..... ......... ........... ........ '" ............ ......... ..... .... .............. ........ ............ .......254
expense.........................................................................................................................................254
premiums.....................................................................:.......................................,.........................252
reacquired......................................................................................................................................251
subscribed .~...................................................................................................................................252
Cash flows, statement of.......................................................................................................................120-121
Changes - important during the year ...........................................................................................................1 08
Compressor Stations ............................................................................................................................508-509
Construction
overhead procedures, general description of.................................................................................218
work in progress - other utilty departents ...........................................................................200-201
Contracts, service charges ..........................................................................................................................357
Control
corporations controlled by respondent..... .... ......................... ..... ...... .... .......................... ............ .... 1 03
over respondent.......,.......... ...... ........ ...... ........ ... ......... ........ ....... ............................. ....................... 102
security holders and voting powers..... .... ..... .... ............ ..... ...... ..... ......... .............. ... ................ ....... 107
CPA Certification, this report form..................................................................................................................... i
Current and accrued
liabilties, miscellaneous .. .......................................................... ............................... ..................... 268
Deferred
credits, other.............................,..................................:.................................................................269
debits, miscellaneous ....................................................................................................................233
income taxes, accmulated ........................................................................... .........................234-235
income taxes, accumulated-other propert.............................................................................274-275
income taxes, accumulated-other ...........................................................................................276-277
regulatory expenses ...............................................................................................................350-351
Definitions, this report form ....................................................................................................... ...................... 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
Eamings,'retained....................................................................................................,............................118-119
Exchange and imbalance transactions ........................................................................... ............................. 328
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FERC FORM NO.2 (12-96)INDEX 1 I
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INDEX (Continued)
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,
Expenses, gas operation and maintenance..............................................,...........................................320-325
Extraordinary propert losses ..........................................,......................................:....................................230
Filng Requirements, this report form.............................................................................................................i-ii
Footnote Data......................,............,..............................................,......................,.............................551-552
Gas account - natural....... ......... ...................... ..........., .... ............ ... ....................................... ............. .... .... 520
Gas
exchanged, natural............:...........................................................................................................328
received............... ..........................................................................................................................328
stored underground... .... .............. ...... ............. ... ................ .................................. ................. ..... .... 220
used in utility operations, credit .....................................................................................................331
plant in service ...................................,.....................................................................,.............204-209
Gathering revenues ..,.................,.........................................................................................................302-303
General description of construction overhead procedures ............ .................... .... ...... ............. ...... .... ......... 218
General information .....................................................................................................................................101
Income
deductions - details.....................................................................,.,................................ 256-256, 340
statement of, for year .............................................................................................................114-116
Installments received on capital stock ................................................... ......................................................252
Interest
on debt to associated companies....... ............ .... .............................................. ......... .... ..... ........... 340
on long-term from investment, advances, etc.. .......... ................ ................ ... ... ..... ..... .............256-257
Instructions for filing the FERC Form No. 2 ...................................................................................................i-ii
Investment
in associated companies ........................................................................................................222-223
other .... ................... ................................................................................................................ 222-223
subsidiary companies .............................................................................................................224-225
securities disposed of during year.. ..... ................... ...... ................................ .................. ... .....222-223
temporary cash.......... .............................................................................................................222-223
Law, excerpts applicable to this report form ............................................................................................... .... iv
List of Schedules, this feport form ..................................................................,.............................................2-3
Legal proceedings during year.......... ................................ .............................. ........... ... ................... ........... 108
Long-term debt............... ......................................................... .... ..................................................... ....256-257
assumed during year...... ........ ............ ............... ............. ...................... .......... ............................... 255
retained during year ................................... ...................................................................................255
Management and engineering contracts...............................,................................. ................,....................357
Map, system ..................................................... ............................................. .......................................... .... 522
Miscellaneous general expense .,.........................................................................,.......:..............................335
Notes
Payable, advances from associated companies.....................................................................256-257
to balance sheet.............:,.............................................................................................................. 122
to financial statement.................,............ ............. ......................................................................... 122
to statement of income for the year .... ..... ............ ............ ............. ............................. ...... ..... ......... 122
Operating
expenses - gas...... ...... ....... .......... ..... ............. .... ........ .... .............................................. ......... 317-325
revenues - gas.....,................................................................................................................. 300-301
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donations received from stockholders........ ... ..... ...... ................................. .......... ................... ....... 253
gains on resale or cancellation of reacquired capital stock.................... ....................................... 253
miscellaneous paid-in capital .................................................. ..................... ......................... ........253
other supplies expense.. .... ....... ................ ......... ...... .................................. ................................ ... 334
paid-in capital................................................................................................................................ 253
reduction in par or stated value of capital stòck .... ........................ ......... ........... ......... ........... ........ 253
regulatory assets........ ......... ......... ....... ....................... ................... ... ................................ ..... ........ 232
reaulatorv liabilties........................................................................................................................ 278I
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FERC FORM NO.2 (12-96)INDEX 2
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INDEX (Continued)IPeak deliveries, transmission system, ...................;.....................................................................................518
Peaking facilties, auxiliary ...................................................................................................:.......................519
Plant-gas
construction work in progress ....................................................................................:...................216
held for future use......................................................................................................................,...214 I
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Taxes
accred and prepaid...............................................'................................................................262-263
charged during the year..............................................................,...........................................262-263
on income, deferred - accumulated ........................................................................222-223, 234-235
reconcilation of net income for ...................................................................................................... 261
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FERC FORM NO.2 (12-96)INDEX 3 I
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I INDEX (Continued)
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Transmission
and compression of gas by others..,..............................................................................................332
lines...,............................................................................................................................,..............514
revenues ..................... ..... ..... .... ........... .................. .......... ..... .......... ..... ...................... ... ...... ...304-305
system peak deliveries..................................................................................................................518
Unamortized
debt discount and expense................... ................................. .......... .... ............ .............. ........258-259
loss and gaIn on reacquired debt ................................. ................................................................. 260
premium on debt .................................................................................................................... 258-259
Underground
storage of natural gas, expense, operating data, plant.........................................................512-513
Unrecovered plant and regulatory study costs.............................................................................................230
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I FERC FORM NO.2 (12-96)INDEX4
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