Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

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



	Year Ended December 31,
	2014			2013			2012
	(in millions)
Questar Gas
Gas purchases	$	136.5		$	186.6		$	104.2
Operator service fee	349.7			294.6			274.0
Transportation and storage	79.6			80.1			79.6
Gathering	21.0			18.8			20.5
Royalties	60.1			44.3			32.0
Storage (injection) withdrawal, net	(1.1		)	(0.8		)	1.9
Purchased-gas account adjustment	(45.8		)	22.0			16.1
Other	4.8			5.0			5.0
Total Questar Gas cost of natural gas sold	604.8			650.6			533.3
Elimination of Questar Gas cost of natural gas sold - affiliated companies	(423.4		)	(370.9		)	(347.7		)
Total Questar Gas cost of natural gas sold - unaffiliated parties	181.4			279.7			185.6
Questar Pipeline
Total Questar Pipeline cost of sales	4.0			6.1			6.7
Other cost of sales	0.9			0.1			—
Total cost of sales	$	186.3		$	285.9		$	192.3

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



	Year Ended December 31,
	2014			2013			2012
Questar Gas distribution plant	2.7		%	2.7		%	2.8		%
Cost-of-service gas and oil properties, per Mcfe	$	1.75		$	1.56		$	1.49
Questar Pipeline transportation, storage and other energy services	3.2		%	3.4		%	3.4		%

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,
	2014		2013		2012
	(in millions)
AFUDC (recorded as an increase in interest and other income)
Questar Gas	$	0.9	$	—	$	—
Wexpro	0.8		4.6		2.1
Questar Pipeline	1.1		1.7		0.2
Total AFUDC	$	2.8	$	6.3	$	2.3

Capitalized interest costs (recorded as a reduction of interest expense)
Questar Gas	$	0.5	$	0.2	$	0.1
Questar Pipeline	0.5		0.6		0.1
Total capitalized interest costs	$	1.0	$	0.8	$	0.2