Variable Interest Entity

9 Months Ended

Sep. 30, 2017

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Variable Interest Entity

Note 8. Variable Interest Entity

The primary beneficiary of a VIE is required to consolidate the VIE and to disclose certain information about its significant variable interest in the VIE. The primary beneficiary of a VIE is the entity that has both: (1) the power to direct activities that most significantly impact the entity’s economic performance and (2) the obligation to absorb losses or receive benefits from the entity that could potentially be significant to the VIE.

Questar Gas purchased shared services from DEQPS of $0.4 million for the three months ended September 30, 2017 and $1.1 million for the nine months ended September 30, 2017. DEQPS provides operational services to certain Dominion Energy subsidiaries, including Questar Gas, as a subsidiary service company. The Balance Sheet at September 30, 2017 included amounts due to DEQPS of $0.1 million and amounts due from DEQPS of $0.1 million. The Balance Sheet at December 31, 2016 included amounts due to DEQPS of $0.1 million and no amount due from DEQPS.

Questar Gas determined that it is not the primary beneficiary of DEQPS as it does not have both the power to direct the activities that most significantly impact their economic performance as well as the obligation to absorb losses and benefits which could be significant to it.  Questar Gas has no obligation to absorb more than its allocated share of DEQPS costs.