Balance Sheets - USD ($) $ in Millions		Sep. 30, 2018	Dec. 31, 2017
Current Assets
Cash and cash equivalents		$ 1.7	$ 6.7	[1]
Customer receivables (less allowance for doubtful accounts of $1.5 and $1.7)		34.9	171.7	[1]
Other receivables		1.4	2.1	[1]
Affiliated receivables	[1]		1.5
Inventories at lower of average cost or market:
Gas stored		62.1	52.9	[1]
Materials and supplies		22.7	25.2	[1]
Regulatory assets		10.6	16.6	[1]
Other	[2]	11.5	5.3	[1]
Total current assets		144.9	282.0	[1]
Property, Plant and Equipment
Property, plant and equipment		3,205.5	3,041.7	[1]
Accumulated depreciation and amortization		(786.6)	(745.8)	[1]
Total property, plant and equipment, net		2,418.9	2,295.9	[1]
Deferred Charges and Other Assets
Pension and other postretirement benefit assets	[2]	111.1	107.1	[1]
Other		19.9	12.8	[1]
Total deferred charges and other assets		131.0	119.9	[1]
Total assets		2,694.8	2,697.8	[1]
Current Liabilities
Securities due within one year	[1]		120.0
Short-term debt		110.0	165.0	[1]
Affiliated current borrowings		48.4	75.0	[1]
Accounts payable		24.0	53.8	[1]
Accrued interest, payroll and taxes		35.0	15.6	[1]
Payables to affiliates		34.8	68.3	[1]
Regulatory liabilities		40.9	9.9	[1]
Contract liabilities		17.8	17.3	[1]
Other		29.7	27.2	[1]
Total current liabilities		340.6	552.1	[1]
Long-Term Debt		745.2	595.9	[1]
Deferred Credits and Other Liabilities
Deferred income taxes		275.3	276.1	[1]
Regulatory liabilities		453.3	441.0	[1]
Other	[2]	110.7	107.6	[1]
Total deferred credits and other liabilities		839.3	824.7	[1]
Total liabilities		1,925.1	1,972.7	[1]
Commitments and Contingencies (see Note 11)				[1]
Equity
Common stock - par value $2.50	[3]	23.0	23.0	[1]
Additional paid-in capital		272.5	272.5	[1]
Retained earnings		474.2	429.6	[1]
Total common shareholder's equity		769.7	725.1	[1]
Total liabilities and shareholder's equity		$ 2,694.8	$ 2,697.8	[1]

[1] Questar Gas’ Balance Sheet at December 31, 2017 has been derived from the audited Balance Sheet at that date.

[2] See Note 13 for amounts attributable to related parties.

[3] 50.0 million shares authorized; 9.2 million shares outstanding at September 30, 2018 and December 31, 2017.