Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

The details of Questar's consolidated cost of sales are as follows:



	Year Ended December 31,
	2013			2012			2011
	(in millions)
Questar Gas
Gas purchases	$	186.6		$	104.2		$	221.2
Operator service fee	294.6			274.0			253.4
Transportation and storage	80.1			79.6			78.4
Gathering	18.8			20.5			25.0
Royalties	44.3			32.0			38.9
Storage (injection) withdrawal, net	(0.8		)	1.9			3.0
Purchased-gas account adjustment	22.0			16.1			20.6
Other	5.0			5.0			5.2
Total Questar Gas cost of natural gas sold	650.6			533.3			645.7
Elimination of Questar Gas cost of natural gas sold - affiliated parties	(370.9		)	(347.7		)	(327.3		)
Total Questar Gas cost of natural gas sold - unaffiliated parties	279.7			185.6			318.4
Questar Pipeline
Total Questar Pipeline cost of sales	6.1			6.7			3.1
Other cost of sales	0.1			—			—
Total cost of sales	$	285.9		$	192.3		$	321.5

The following represent average depreciation, depletion and amortization rates of the Company's capitalized costs:



	Year Ended December 31,
	2013			2012			2011
Questar Gas distribution plant	2.7		%	2.8		%	2.8		%
Cost-of-service gas and oil properties, per Mcfe	$	1.56		$	1.49		$	1.49
Questar Pipeline transportation, storage and other energy services	3.4		%	3.4		%	3.5		%

Amounts recorded in the Consolidated Statements of Income for the capitalization of AFUDC and interest costs are disclosed in the table below:



	Year Ended December 31,
	2013		2012		2011
	(in millions)
AFUDC (recorded as an increase in interest and other income)
Wexpro	$	4.6	$	2.1	$	3.3
Questar Pipeline	1.7		0.2		1.1
Total AFUDC	$	6.3	$	2.3	$	4.4

Capitalized interest costs (recorded as a reduction of interest expense)
Questar Gas	$	0.2	$	0.1	$	0.1
Questar Pipeline	0.6		0.1		0.5
Total capitalized interest costs	$	0.8	$	0.2	$	0.6