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(a) For a gas pipeline not subject to (c) of this section that is (or is part of) a Class A or B natural gas company, its operating revenues during a year equal the gross proceeds from all gas delivered or sold that year by that gas pipeline, minus the sum of
(1) for gas that the pipeline acquired from one or more third parties, the total of the amounts properly included for that year in accounts 800 (Natural Gas Well Head Purchases), 801 (Natural Gas Field Line Purchases), 802 (Natural Gas Gasoline Plant Outlet Purchases), 803 (Natural Gas Transmission Line Purchases) and 805 (Other Gas Purchases) of FERC's Uniform System of Accounts for Class A and B natural gas companies; and
(2) for gas that the pipeline did not acquire from one or more third parties, the value at the point of production under 15 AAC 21.120 for all such gas produced that year and transported by the gas pipeline.
(b) For a gas pipeline not subject to (c) of this section that is (or is part of) a Class C or D natural gas company, its operating revenues during a year equal the gross proceeds from all gas delivered or sold that year by that gas pipeline, minus the sum of
(1) for gas that the pipeline acquired from one or more third parties, the total of the amounts properly included for that year in accounts 730 (Natural Gas Purchases) and 731 (Other Gas Purchases) of FERC's Uniform System of Accounts for Class C and D natural gas companies; and
(2) for gas that the pipeline did not acquire from one or more third parties, the value at the point of production under 15 AAC 21.120 for all such gas produced that year and transported by the gas pipeline.
(c) For a gas pipeline that is regulated on a consolidated basis with a retail sales and distribution system in this state, its operating revenues for a year equal the amount, reported to the regulatory agency having jurisdiction, which is properly included for that year in account 400 (Operating Revenue) and allocated to that gas pipeline (account 400 refers to the account of that number in both FERC's Uniform System of Accounts for Class A and B natural gas companies and the one for Class C and D natural gas companies).
History: Eff. 2/22/79, Register 69
Authority: AS 43.05.080
Art. IV, § 18
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Last modified 7/05/2006