-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ttbo6+qv88/md8iN5OO2g92Pa0WNdKBPJzfUhAgJZrUEyGxQZs0jET3CzSqThywE muqq0g4P3j1J6vSZt9uqAw== 0000893220-97-000863.txt : 19970502 0000893220-97-000863.hdr.sgml : 19970502 ACCESSION NUMBER: 0000893220-97-000863 CONFORMED SUBMISSION TYPE: U-13-60 PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19961231 FILED AS OF DATE: 19970430 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: COLUMBIA GAS SYSTEM INC CENTRAL INDEX KEY: 0000022099 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS TRANSMISSION & DISTRIBUTION [4923] IRS NUMBER: 131594808 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: U-13-60 SEC ACT: 1935 Act SEC FILE NUMBER: 049-00095 FILM NUMBER: 97593441 BUSINESS ADDRESS: STREET 1: 12355 SUNRISE VALLEY DRIVE STREET 2: SUITE 300 CITY: RESTON STATE: VA ZIP: 20191-3458 BUSINESS PHONE: 7032950394 MAIL ADDRESS: STREET 1: 12355 SUNRISE VALLEY DRIVE STREET 2: SUITE 300 CITY: RESTON STATE: VA ZIP: 20191-3458 U-13-60 1 FORM U-13-60 COLUMBIA SERVICE PARTNERS, INC. 1 PAGE 1 Form U-13-60 Mutual and Subsidiary Service Companies Revised February 7, 1980 ANNUAL REPORT For the period Beginning January 1, 1996 and Ending December 31, 1996 --------------------------- ------------------------------ To The U.S. SECURITIES AND EXCHANGE COMMISSION OF COLUMBIA SERVICE PARTNERS, INC. - -------------------------------------------------------------------------------- (Exact Name of Reporting Company) A N/A Service Company ---------------------- (This form U-13-60 is filed pursuant to Commission Order dated March 25, 1996 (File No. 70-8775).) ("Mutual" or "Subsidiary") Date of Incorporation March 21, 1996 -------------------- State of Sovereign Power under which Incorporated or Organized Delaware ----------------- Location of Principal Executive Offices or Reporting Company: 121 Hillpointe Drive, Suite 100, Canonsburg, PA 15317 ROBERT S. GUSTAFSON, CONTROLLER 121 Hillpointe Drive, Suite 100 Canonsburg, PA 15317 - -------------------------------------------------------------------------------- (Name, title and address of officer to whom correspondence concerning this report should be addressed) COLUMBIA SERVICE PARTNERS, INC. - -------------------------------------------------------------------------------- (Name of Principal Holding Company whose Subsidiaries are served by Reporting Company) 2 PAGE 3 - -------------------------------------------------------------------------------- LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
- ---------------------------------------------------------------------------------------------------------------------------- SCHEDULE OR ACCOUNT PAGE DESCRIPTION OF SCHEDULES AND ACCOUNTS NUMBER NUMBER - -------------------------------------------------------------- -------------------- ----------------------- COMPARATIVE BALANCE SHEET Schedule I 5 - 6 SERVICE COMPANY PROPERTY Schedule II 7 ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 8 INVESTMENTS Schedule IV 9 ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES Schedule V 10 FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI N/A STORES EXPENSE UNDISTRIBUTED Schedule VII N/A MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 11 MISCELLANEOUS DEFERRED DEBITS Schedule IX 12 RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES Schedule X N/A PROPRIETARY CAPITAL Schedule XI 13 LONG-TERM DEBT Schedule XII 14 CURRENT AND ACCRUED LIABILITIES Schedule XIII 15 NOTES TO FINANCIAL STATEMENTS Schedule XIV 16 COMPARATIVE INCOME STATEMENT Schedule XV 17 ANALYSIS OF INCOME FROM INVESTMENTS - NONASSOCIATE COMPANIES Account 418 N/A ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 N/A ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND NONASSOCIATE COMPANIES Schedule XVI 18 SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE FUNCTION Schedule XVII 19 DEPARTMENTAL ANALYSIS OF SALARIES Account 920 20 OUTSIDE SERVICES EMPLOYED Account 923 21 EMPLOYEE PENSIONS AND BENEFITS Account 926 22 GENERAL ADVERTISING EXPENSE Account 930.1 23 MISCELLANEOUS GENERAL EXPENSES Account 930.2 24 RENTS Account.931 25 TAXES OTHER THAN INCOME TAXES Account 408 26 DONATIONS Account 426.1 N/A OTHER DEDUCTIONS Account 426.5 27 NOTES TO STATEMENT OF INCOME Schedule XVIII 28 - ----------------------------------------------------------------------------------------------------------------------------
N/A - Not applicable to Columbia Service Partners, Inc. operations 3 PAGE 4 - -------------------------------------------------------------------------------- LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
- --------------------------------------------------------------------------------------------------------- PAGE DESCRIPTION OF REPORTS OR STATEMENTS NUMBER - ------------------------------------------------------------------------ -------------------------- ORGANIZATION CHART 29 METHODS OF ALLOCATION N/A ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED N/A - ---------------------------------------------------------------------------------------------------------
4 PAGE 5 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. 1996 - -------------------------------------------------------------------------------- SCHEDULE I - COMPARATIVE BALANCE SHEET Give balance sheet of the Company as of December 31 of the current and prior year
- --------------------------------------------------------------------------------------------------------------------------------- ACCOUNT ASSETS AND OTHER DEBITS AS OF DECEMBER 31 - -------- ---------------------------------------------------------------------------------- ------------------------------- CURRENT PRIOR ------------ --------------- ($000) ($000) SERVICE COMPANY PROPERTY 101 Service company property (Schedule II) 344 - 107 Construction work in progress (Schedule II) - - -------------- ------------- Total Property 344 - -------------- ------------- 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 22 - -------------- ------------- Net Service Company Property 322 - -------------- ------------- INVESTMENTS 123 Investments in associate companies (Schedule IV) - - 124 Other Investments (Schedule IV) - - -------------- ------------- Total Investments - - -------------- ------------- CURRENT AND ACCRUED ASSETS 131 Cash - - 134 Special deposits - - 135 Working Funds - - 136 Temporary cash investments (Schedule IV) 7 - 141 Notes receivable - - 143 Accounts receivable 92 - 144 Accumulated provision for uncollectible accounts - - 146 Accounts receivable from associated companies (Schedule V) 166 - 152 Fuel stock expenses undistributed (Schedule VI) - - 154 Materials and supplies - - 163 Stores expense undistributed (Schedule VII) - - 165 Prepayments - - 174 Miscellaneous current and accrued assets (Schedule VIII) - - -------------- ------------- Total Current and Accrued Assets 265 - -------------- ------------- DEFERRED DEBITS 181 Unamortized debt expense - - 184 Clearing accounts - - 186 Miscellaneous deferred debits (Schedule IX) - 188 Research, development, or demonstration expenditures (Schedule X) - - 190 Accumulated deferred income taxes - - -------------- ------------- Total Deferred Debits - - -------------- ------------- TOTAL ASSETS AND OTHER DEBITS 587 - ============== =============
5 PAGE 6 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. 1996 - ------------------------------------------------------------------------------- SCHEDULE I - COMPARATIVE BALANCE SHEET
- --------------------------------------------------------------------------------------------------------------------------- ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL AS OF DECEMBER 31 - -------- -------------------------------------------------------------------------------- ------------------------------ CURRENT PRIOR --------------- ------------ ($000) ($000) PROPRIETARY CAPITAL 201 Common stock issued (Schedule XI) 3 - 211 Miscellaneous paid-in-capital (Schedule XI) 997 - 215 Appropriated retained earnings (Schedule XI) - - 216 Unappropriated retained earnings (Schedule XI) (722) - ---------------- ------------ Total Proprietary Capital 278 - ---------------- ------------ LONG-TERM DEBT 223 Advances from associate companies - - 224 Other long-term debt (Schedule XII) - - 225 Unamortized premium on long-term debt - - 226 Unamortized premium on long-term debt - debit - - ---------------- ------------ Total Long-term Debt - - ---------------- ------------ CURRENT AND ACCRUED LIABILITIES 231 Notes payable - - 232 Accounts payable 40 - 233 Notes payable to associate companies (Schedule XIII) - - 234 Accounts payable to associate companies (Schedule XIII) 182 - 236 Taxes accrued (381) - 237 Interest accrued - - 238 Dividends declared - - 241 Tax collections payable - - 242 Miscellaneous current and accrued liabilities (Schedule XIII) 446 - ---------------- ------------ Total Current and Accrued Liabilities 287 - ---------------- ------------ DEFERRED CREDITS 253 Other deferred credits 22 - 255 Accumulated deferred investment tax credits - - ---------------- ------------ Total Deferred Credits 22 - ---------------- ------------ 282 ACCUMULATED DEFERRED INCOME TAXES - - TOTAL LIABILITIES AND PROPRIETARY CAPITAL 587 - ================ ============
6 PAGE 7 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. For the Year Ended December 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE II - SERVICE COMPANY PROPERTY
- ------------------------------------------------------------------------------------------------------------------------- BALANCE AT RETIREMENT OTHER BALANCE AT DESCRIPTION BEGINNING ADDITIONS OR CHANGES CLOSE OF OF YEAR SALES YEAR - ------------------------------------------------------------------------------------------------------------------------- ($000) ($000) ($000) ($000) ($000) SERVICE COMPANY PROPERTY Account 301 ORGANIZATION - - - - - 303 MISCELLANEOUS INTANGIBLE PLANT - - - - - 304 LAND AND LAND RIGHTS - - - - - 305 STRUCTURES AND IMPROVEMENTS - - - - - 306 LEASEHOLD IMPROVEMENTS - - - - - 307 EQUIPMENT - - - - - 308 OFFICE FURNITURE AND EQUIPMENT - 344 - - 344 309 AUTOMOBILES, OTHER VEHICLES AND RELATED GARAGE EQUIPMENT - - - - - 310 AIRCRAFT AND AIRPORT EQUIPMENT - - - - - 311 OTHER SERVICE COMPANY PROPERTY - - - - - -------------------------------------------------------------------------------------- SUB-TOTAL - 344 - - 344 -------------------------------------------------------------------------------------- 107 CONSTRUCTION WORK IN - - - - - PROGRESS -------------------------------------------------------------------------------------- TOTAL - 344 - - 344 --------------------------------------------------------------------------------------
7 PAGE 8 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 SCHEDULE III ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY
- ------------------------------------------------------------------------------------------------------------------------------ ADDITIONS BALANCE AT --------------------------------------------------------------- BALANCE AT BEGINNING CHARGED OTHER CHANGE CLOSE OF DESCRIPTION OF YEAR TO RETIREMENTS ADD (DEDUCT) YEAR ACCOUNT 403 - ------------------------------------------------------------------------------------------------------------------------------ ($000) ($000) ($000) ($000) ($000) Account 301 ORGANIZATION - - - - - 303 MISCELLANEOUS INTANGIBLE PLANT - - - - - 304 LAND AND LAND RIGHTS - - - - - 305 STRUCTURES AND IMPROVEMENTS - - - - - 306 LEASEHOLD IMPROVEMENTS - - - - - 307 EQUIPMENT - - - - - 308 OFFICE FURNITURE AND FIXTURES - 22 - - 22 309 AUTOMOBILES, OTHER VEHICLES AND RELATED GARAGE EQUIPMENT - - - - - 310 AIRCRAFT AND AIRPORT EQUIPMENT - - - - - 311 OTHER SERVICE COMPANY PROPERTY - - - - -
8 PAGE 9 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE IV - INVESTMENTS - -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule concerning investments. Under Account 124, "Other Investments", state each investment separately, with description, including, the name of the issuing company, number of shares or principal amount, etc. Under Account 136, "Temporary Cash Investments, " list each investment separately.
- -------------------------------------------------------------------------------------------------------------- BALANCE AT BALANCE AT BEGINNING CLOSE DESCRIPTION OF YEAR OF YEAR - ------------------------------------------------------------ ------------------- -------------------- ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES None None ACCOUNT 124 - OTHER INVESTMENTS None None ACCOUNT 136 - TEMPORARY CASH INVESTMENTS None 7 ------------------- ------------------ TOTAL - 7 - --------------------------------------------------------------------------------------------------------------
9 PAGE 10 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES - -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided.
- ---------------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF YEAR OF YEAR - ---------------------------------------------- ---------------- -------------- ($000) ($000) ACCOUNTS RECEIVABLE FROM ACCOUNT 146 - ASSOCIATE COMPANIES Columbia Gas System Money Pool - 94 Columbia Gas of Kentucky, Inc. - 4 Columbia Gas of Ohio, Inc. - 68 ---------------- -------------- TOTAL - 166 ---------------- -------------- - --------------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS ---------- ($000) TOTAL PAYMENTS NONE - ---------------------------------------------------------------------------------------
10 PAGE 11 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE VIII MISCELLANEOUS CURRENT AND ACCRUED ASSETS - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group.
- ------------------------------------------------------------------------------------------------------- BALANCE AT BALANCE AT BEGINNING CLOSE DESCRIPTION OF YEAR OF YEAR - ---------------------------------------------------------- ---------------- ---------------- ($000) ($000) ACCOUNT 174 - MISCELLANEOUS CURRENT AND ACCRUED ASSETS None None ---------------- ---------------- TOTAL - - - -------------------------------------------------------------------------------------------------------
11 PAGE 12 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in each class.
- -------------------------------------------------------------------------------------------------- BALANCE AT BALANCE AT BEGINNING CLOSE DESCRIPTION OF YEAR OF YEAR - -------------------------------------------------- -------------------- ----------------- ($000) ($000) ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS None None -------------------- ----------------- TOTAL - - - --------------------------------------------------------------------------------------------------
12 PAGE 13 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XI - PROPRIETARY CAPITAL
- ------------------------------------------------------------------------------------------------------------------------- ACCOUNT NUMBER OF PAR OR STATED OUTSTANDING NUMBER CLASS OF STOCK SHARES VALUE CLOSE OF PERIOD AUTHORIZED PER SHARE --------------------------------------- NO. OF TOTAL SHARES AMOUNT - ----------------- -------------------- ------------ --------------- --------------- --------------- ($) ($000) 201 Common Stock Issued 3,000 25.00 100 3 - -------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which gave rise to the reported amounts.
- ---------------------------------------------------------------------------------------------------------------------- DESCRIPTION AMOUNT - ---------------------------------------------------------------------------------------------------------------------- ($000) ACCOUNT 211 - MISCELLANEOUS PAID-IN CAPITAL (COMMONS STOCK PURCHASED @ $10,000/SHARE) 997 ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS None -------------- TOTAL 997 - ----------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing nonassociates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date declared and date paid.
- ------------------------------------------------------------------------------------------------------------------------------------ BALANCE AT NET INCOME BALANCE AT DESCRIPTION BEGINNING OR DIVIDENDS CLOSE OF YEAR (LOSS) PAID OF YEAR - -------------------------------------------------------------------- ---------------- ---------------- --------------- ($000) ($000) ($000) ($000) ACCOUNT 216 - UNAPPROPRIATED RETAINED EARNINGS - (722) - (722) TOTAL - (722) - (722) - ------------------------------------------------------------------------------------------------------------------------------------
13 PAGE 14 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XII - LONG-TERM DEBT - -------------------------------------------------------------------------------- INSTRUCTIONS: Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of associate companies from which advances were received shall be shown under the class and series of obligation column. For Account 224 - Other Long-Term Debt provide the name of creditor company or organization, terms. of the obligation, date of maturity, interest rate, and the amount authorized and outstanding.
- --------------------------------------------------------------------------------------------------------------------------- TERMS OF OBLIG DATE CLASS & SERIES OF INTEREST AMOUNT NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED - ------------------------------------------------ ----------------------- ----------- ----------- ---------------- % ($000) ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES None ACCOUNT 224 - OTHER LONG-TERM DEBT ---------------- TOTAL - - --------------------------------------------------------------------------------------------------------------------------- - ---------------------------------------------------------------------------------------------------------------------------
- ------------------------------------------------------------------------------------------------------------------------ BALANCE AT BALANCE AT BEGINNING DEDUCTIONS CLOSE NAME OF CREDITOR OF YEAR ADDITIONS (1) OF YEAR - ------------------------------------------------ ----------------- --------------- ------------ ------------- ($000) ($000) ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES ACCOUNT 224 - OTHER LONG-TERM DEBT ----------------- --------------- ------------ ------------- TOTAL - - - - - ------------------------------------------------------------------------------------------------------------------------ - ------------------------------------------------------------------------------------------------------------------------
14 PAGE 15 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group.
- ----------------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF YEAR OF YEAR - ------------------------------------------------------ -------------- --------------- ($000) ($000) ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES None None - ----------------------------------------------------------------------------------------- ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES Columbia Energy Services Corporation 0 136 Columbia Gas of Ohio, Inc 0 46 -------------- ------------- TOTAL 0 182 - ----------------------------------------------------------------------------------------- ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES Customer Refunds (4) 0 6 Accrued Expenses (5) 0 198 Gas Line Warranty Reserve 0 242 -------------- ------------- TOTAL 0 446 - -----------------------------------------------------------------------------------------
15 PAGE 16 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XIV NOTES TO FINANCIAL STATEMENTS - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the financial statements for any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. - -------------------------------------------------------------------------------- 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Income Taxes The Corporation is included in the Consolidated Federal Income Tax Return filed for The Columbia Gas System, Inc. b. Pension Costs The Corporation participates in the Retirement Income Plan of The Columbia Gas System, Inc. This is a trusted noncontributory retirement Income Plan which, with certain minor exceptions, covers all regular employees. - -------------------------------------------------------------------------------- 16 PAGE 17 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XV STATEMENT OF INCOME
- ------------------------------------------------------------------------------------------------------------------------- 1996 1995 -------------------- ------------- ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR - -------------- ------------------------------------------------------- ---------------------------------------- ($000) ($000) INCOME 419 Interest Income 10 - 457 Services rendered to associated companies - - 458 Services rendered to nonassociate companies - - 495 Other Income 191 - 421 Miscellaneous income or loss - - ------------------ --------------- TOTAL INCOME 201 - ------------------ --------------- EXPENSE 920 Salaries and wages 417 - 921 Office supplies and expenses 313 - 922 Administrative expense transferred - credit - - 923 Outside services employed 392 - 924 Property insurance - - 925 Injuries and damages insurance 1 - 926 Employee pensions and benefits 69 - 930.1 General advertising expenses - - 930.2 Miscellaneous general expenses - - 931 Rents 21 - 403 Depreciation and amortization expense 22 - 408 Taxes other than income taxes 43 - 409 Income Taxes (389) - 410 Provision for deferred income taxes - - 411 Provision for deferred income taxes - credit - - 411.5 Investment tax credits - - 426.5 Other deductions - - 427 Interest on long-term debt - - 430 Interest on debt to associate companies - - 431 Other interest expense - - 684 Products purchased 34 - ------------------ --------------- TOTAL EXPENSE 923 - ------------------ --------------- NET INCOME (722) ------------------ --------------- - -------------------------------------------------------------------------------------------------------------------------
17 PAGE 18 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XVI ANALYSIS OF CHARGES FOR SERVICE ASSOCIATE AND NONASSOCIATE COMPANIES
- ----------------------------------------------------------------------------------------------------------------------- ASSOCIATE COMPANY CHARGES ----------------------------------------------------- DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL - ------------------------------------------------------------- --------- ---------- ---------------- $000 $000 $000 920 Salaries and wages NONE 921 Office supplies and expenses 922 Administrative expense transferred - credit 923 Outside services employed 924 Property insurance 925 Injuries and damages insurance 926 Employee pensions and benefits 930.1 General advertising expenses 930.2 Miscellaneous general expenses 931 Rents 403 Depreciation and amortization expense 408 Taxes other than income taxes 409 Income Taxes 410 Provision for deferred income taxes 411 Provision for deferred income taxes - credit 411.5 Investment tax credits 426.5 Other deductions 427 Interest on long-term debt 430 Interest on debt to associate companies 431 Other interest expense 684 Products purchased - ------------------------------------------------------------- INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ------------------------------------------------------------- --------- ---------- ---------------- TOTAL EXPENSES --------- ---------- ---------------- COMPENSATION FOR USE OF EQUITY CAPITAL 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES TOTAL COST OF SERVICE - -----------------------------------------------------------------------------------------------------------------------
NONASSOCIATE COMPANY CHARGES --------------------------------------------------- DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL - ------------------------------------------------------------- ------------ ----------------- ------------- $000 $000 $000 920 Salaries and wages 921 Office supplies and expenses 922 Administrative expense transferred - credit 923 Outside services employed 924 Property insurance 925 Injuries and damages insurance 926 Employee pensions and benefits 930.1 General advertising expenses 930.2 Miscellaneous general expenses 931 Rents 403 Depreciation and amortization expense 408 Taxes other than income taxes 409 Income Taxes 410 Provision for deferred income taxes 411 Provision for deferred income taxes - credit 411.5 Investment tax credits 426.5 Other deductions 427 Interest on long-term debt 430 Interest on debt to associate companies 431 Other interest expense 684 Products purchased - ------------------------------------------------------------- INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ------------------------------------------------------------- ------------ ----------------- ------------- TOTAL EXPENSES ------------ ----------------- ------------- COMPENSATION FOR USE OF EQUITY CAPITAL ------------- 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES ------------- TOTAL COST OF SERVICE - --------------------------------------------------------------------------------------------------------------------------
TOTAL CHARGES FOR SERVICE -------------------------------------------------- DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL - ------------------------------------------------------------- ----------- ------------ ---------------- $000 $000 $000 920 Salaries and wages 921 Office supplies and expenses 922 Administrative expense transferred - credit 923 Outside services employed 924 Property insurance 925 Injuries and damages insurance 926 Employee pensions and benefits 930.1 General advertising expenses 930.2 Miscellaneous general expenses 931 Rents 403 Depreciation and amortization expense 408 Taxes other than income taxes 409 Income Taxes 410 Provision for deferred income taxes 411 Provision for deferred income taxes - credit 411.5 Investment tax credits 426.5 Other deductions 427 Interest on long-term debt 430 Interest on debt to associate companies 431 Other interest expense 684 Products purchased - ------------------------------------------------------------- INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ------------------------------------------------------------- ----------- ------------ ---------------- TOTAL EXPENSES ----------- ------------ ---------------- COMPENSATION FOR USE OF EQUITY CAPITAL ---------------- 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES ---------------- TOTAL COST OF SERVICE - -------------------------------------------------------------------------------------------------------------------------
18 PAGE 19 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XVII SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
- ----------------------------------------------------------------------------------------------------------------------------------- DEPARTMENT TOTAL ----------------- ------------------------------------ DESCRIPTION OF ITEMS AMOUNT OVERHEAD ADMINISTRATIVE BUSINESS PRODUCTS RETAIL PRODUCTS - ---------------------------------------------------- --------- ---------- ----------------- ------------------ ---------------- 920 Salaries and wages 417 921 Office supplies and expenses 313 922 Administrative expense transferred - credit - 923 Outside services employed 392 924 Property insurance - 925 Injuries and damages insurance 1 926 Employee pensions and benefits 69 930.1 General advertising expenses - 930.2 Miscellaneous general expenses - 931 Rents 21 DETAIL BREAKDOWN BY DEPARTMENT 403 Depreciation and amortization expense 22 IS NOT AVAILABLE 408 Taxes other than income taxes 43 409 Income Taxes (389) 410 Provision for deferred income taxes - 411 Provision for deferred income taxes - credit - 411.5 Investment tax credits - 426.5 Other deductions - 427 Interest on long-term debt - 430 Interest on debt to associate companies - 431 Other interest expense - 684 Products purchased 34 - ----------------------------------------------------------------------------------------------------------------------------------- INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System Account) - ---------------------------------------------------- --------- ---------- ----------------- ------------------ ---------------- TOTAL EXPENSES 923 - - - - - -----------------------------------------------------------------------------------------------------------------------------------
19 PAGE 20 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996
- ------------------------------------------------------------------------------------------------------------------------------ DEPARTMENTAL ANALYSIS OF SALARIES ACCOUNT 920 - ------------------------------------------------------------------------------------------------------------------------------ DEPARTMENTAL SALARY EXPENSE ---------------------------------------------------------------------- NUMBER INCLUDED IN AMOUNTS BILL TO PERSONNEL NAME OF DEPARTMENT ---------------------------------------------------- ---------- INDICATE EACH DEPARTMENT OR TOTAL PARENT OTHER NON END OF SERVICE FUNCTION AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR - ---------------------------------------- ---------------- --------------- ---------------- ---------------- ---------- Administrative 1 Business Products 9 Retail Products 1 ---------------- --------------- ---------------- ---------------- ---------- TOTAL 11 - ------------------------------------------------------------------------------------------------------------------------------
* Detailed breakdown is not available for 1996 20 PAGE 21 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ACCOUNT 923 - -------------------------------------------------------------------------------- INSTRUCTIONS:Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $25,000, only the aggregate number and amount of all such payments included within the subaccount need to be shown. Provide a subtotal for each type of service.
RELATIONSHIP "A" = ASSOCIATE AMOUNT "NA" = NON --------------------- FROM WHOM PURCHASED ADDRESS ASSOCIATE $000 $000 - ------------------- ----------------------------------------- --------- ---- ---- 1 - Special Services - Legal Other Organizations 7 ---- Total Special Services - Legal 7 2 - Special Services - Other Columbia Gas System Service Corporation 1600 Dublin Road, Columbus, OH 43215-1082 A 42 A&C Enercom, Inc. PO Box 930949, Atlanta, GA 31193-0949 NA 41 National Decision System PO Box 919027, San Diego, CA 92191 NA 41 Gas Line Guaranty Accrual 248 Other Organizations 12 ---- Total Special Services - Other 384 3 - Special Services - Consulting Other Organizations 1 ---- Total Special Services - Consulting 1 ---- Total All Special Services 392 ====
21 PAGE 22 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- EMPLOYEE PENSIONS AND BENEFITS ACCOUNT 926 - -------------------------------------------------------------------------------- INSTRUCTIONS:Provide a listing of each pension plan and benefit program provided by the service company. Such listing should be limited to $25,000.
- ------------------------------------------------------------------------------------------------------ DESCRIPTION AMOUNT - ----------------------------------------------------------------------- --------------------- $000 Medical Expense Plan 35 Employee Retirement Plan 13 Thrift Plan 11 Miscellaneous 10 ----- TOTAL 69 =====
22 PAGE 23 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ACCOUNT 930.1 - -------------------------------------------------------------------------------- INSTRUCTIONS Provide a listing of the amount included in Account 930.1, "General Advertising Expenses," classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto.
- -------------------------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT - -------------------------------------------- ----------------------- ----------------- $000 NONE ----------------- TOTAL - - --------------------------------------------------------------------------------------------------
23 PAGE 24 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- MISCELLANEOUS GENERAL EXPENSES ACCOUNT 930.2 - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing fo the amount included in Account 930.2 "Miscellaneous General Expenses", classifying such expenses according to their nature. Payments and expenses permitted by Section 321 (b) (2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. Section 441 (b) (2) shall be separately classified.
- ------------------------------------------------------------------------------------------------------------------------ DESCRIPTION AMOUNT - ---------------------------------------------------------------------------------------- ------------------------- $000 NONE ------------------------- TOTAL - - ------------------------------------------------------------------------------------------------------------------------
24 PAGE 25 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- RENTS ACCOUNT 931 - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 931, "Rents", classifying such expenses by major groupings of property, as defined in the account definition of the Uniform System of Accounts.
- --------------------------------------------------------------------------------------------------------------------- TYPE OF PROPERTY AMOUNT - ----------------------------------------------------------------- -------------------------- $000 Data Processing 1 Office Space 18 Transportation 2 -------------------------- TOTAL 21 - ---------------------------------------------------------------------------------------------------------------------
25 PAGE 26 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- TAXES OTHER THAN INCOME TAXES ACCOUNT 408 - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide an analysis of Account 408, "Taxes Other Than Income Taxes". Separate the analysis into two groups: (1) Other than U.S. Government taxes, and (2) U.S. Government taxes. Specify each of the various kinds of taxes and show the amounts thereof. Provide a subtotal for each class of tax.
- ------------------------------------------------------------------------------------ KIND OF TAX AMOUNT - --------------------------------------------------------------- ------------ $000 (1) Other than U.S. Government Taxes: Unemployment (state) 12 -------- Total - Other 12 (2) U.S. Government Taxes: Federal Insurance Contribution 28 Unemployment 3 -------- Total - Federal 31 -------- TOTAL 43 - -----------------------------------------------------------------------------------
26 PAGE 27 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- OTHER DEDUCTIONS ACCOUNT 426.5 - -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 426.5, "Other Deductions", classifying such expenses according to their nature.
- ----------------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT - ----------------------------------- ------------------------ ---------------- $000 NONE ---------------- TOTAL - - -----------------------------------------------------------------------------------------
27 PAGE 28 ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC. FOR THE YEAR ENDED DECEMBER 31, 1996 - -------------------------------------------------------------------------------- SCHEDULE XVIII NOTES TO STATEMENT OF INCOME - -------------------------------------------------------------------------------- INSTRUCTIONS:The space below is provided for important notes regarding the statement of income or any account thereof. Furnish particulars as to any significant increases and services rendered or expenses incurred during the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. - -------------------------------------------------------------------------------- For additional notes, see Page 16, Notes to Financial Statements. - -------------------------------------------------------------------------------- 28 PAGE 29 SIGNATURE Pursuant to the requirements of the Public Utility Holding Company Act of 1935 and the rules and regulations fo the Securities and Exchange Commission issued thereunder, the undersigned company has duly caused this report to be signed on its behalf by the undersigned officer thereunto duly authorized. COLUMBIA SERVICE PARTNERS, INC. By: /s/ R. S. Gustafson --------------------------------- Robert S. Gustafson, Controller Date: April 28, 1997 29 PAGE 30 COLUMBIA SERVICE PARTNERS PRESIDENT Trubisz VICE PRESIDENT-RETAIL VICE PRESIDENT Meyers Business Division Administrative Assist PROGRAM MANAGER ASSIST. CONTROLLER/MGR CONSOMER PROGRAMS MARKET SUPPORT SERVICE PROGRAM MANAGER PROGRAM MANAGER CONSUMER PROGRAMS PAYMENT PARTNER GAS LINE GUARANTEE INFORMATION SYSTEMS Administrator Administrator Administrator DATABASE-MANAGEMENT APPLIANCE REPAIR PRODUCT MERCHANDISING Administrator Administrator Administrator Senior Programmer -----END PRIVACY-ENHANCED MESSAGE-----