XML 37 R26.htm IDEA: XBRL DOCUMENT v3.5.0.2
Rate Regulation - Regulatory Assets (Details) - USD ($)
9 Months Ended
Sep. 30, 2016
Dec. 31, 2015
Regulatory Assets [Line Items]    
Regulatory assets, current $ 5,900,000 $ 69,800,000 [1]
Regulatory assets, noncurrent 6,400,000 11,900,000 [1]
Purchased-gas adjustment    
Regulatory Assets [Line Items]    
Regulatory assets, current [2] 0 18,900,000
Regulatory assets, noncurrent [2] 0 0
Energy-efficiency program    
Regulatory Assets [Line Items]    
Regulatory assets, current [3] 1,300,000 1,100,000
Regulatory assets, noncurrent [3] 0 0
Contract withholding    
Regulatory Assets [Line Items]    
Regulatory assets, current [4] 1,700,000 20,300,000
Regulatory assets, noncurrent [4] 0 0
Deferred cost-of-service gas charges    
Regulatory Assets [Line Items]    
Regulatory assets, current [5] 0 19,500,000
Regulatory assets, noncurrent [5] 0 8,100,000
Cost of reacquired debt    
Regulatory Assets [Line Items]    
Regulatory assets, current [6] 0 0
Regulatory assets, noncurrent [6] $ 3,300,000 3,800,000
Cost of reacquired debt | Weighted Average    
Regulatory Assets [Line Items]    
Recovery period 6 years 3 months  
Pipeline integrity costs    
Regulatory Assets [Line Items]    
Regulatory assets, current [7] $ 1,900,000 6,300,000
Regulatory assets, noncurrent [7] 3,100,000 0
Pipeline integrity costs | Maximum    
Regulatory Assets [Line Items]    
Allowed recovery amount per year 7,000,000.0  
Conservation Enabling Tariff    
Regulatory Assets [Line Items]    
Regulatory assets, current [8] 400,000 3,600,000
Regulatory assets, noncurrent [8] 0 0
Other    
Regulatory Assets [Line Items]    
Regulatory assets, current 600,000 100,000
Regulatory assets, noncurrent $ 0 $ 0
[1] Derived from 2015 audited financial statements
[2] Purchased-gas costs that are different from those provided for in present rates are accumulated and recovered or credited through future rate changes.
[3] The energy-efficiency program relates to funds expended for promoting the conservation of natural gas through advertising, rebates for efficient homes and appliances and home energy audits. Costs are recovered from customers through periodic rate adjustments. Costs incurred in excess of recoveries result in an asset; recoveries in excess of costs incurred result in a liability.
[4] In 2016, Questar Gas recorded a regulatory asset of $1.7 million for a disputed amount withheld from a supplier of storage services. The amount withheld will be recovered from customers if it is determined that Questar Gas is required to pay the supplier. The $20.3 million withheld from a supplier of gathering services as of year-end, per the dispute settlement agreement, was resolved and reversed in March 2016. For further details, see Note 11 in the Company's first quarter 2016 Form 10-Q filing.
[5] Operating and maintenance, depreciation, depletion and amortization, production taxes and royalties on cost-of-service gas production and future expenses related to abandonment of Wexpro-operated gas and oil wells. Noncurrent cost-of-service gas charges also include amounts for production imbalances that will be recovered from customers at the end of the related gas wells' useful lives. These costs were transferred to Wexpro in September 2016.
[6] Gains and losses on the reacquisition of debt by rate-regulated companies are deferred and amortized as interest expense over the would-be remaining life of the reacquired debt. The reacquired debt costs had a weighted-average life of approximately 6.3 years as of September 30, 2016.
[7] The costs of complying with pipeline-integrity regulations are recovered in rates subject to a PSCU order. Questar Gas is allowed to recover $7.0 million per year. Costs incurred in excess of this amount will be recovered in future rate changes.
[8] The CET asset represents actual revenues received that are less than the allowed revenues. Any deficiency in amounts collected are recovered through periodic rate adjustments.