Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

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



	Year Ended December 31,
	2015			2014			2013
	(in millions)
Questar Gas
Gas purchases	$	82.5		$	136.5		$	186.6
Operator service fee	319.0			349.7			294.6
Transportation and storage	79.2			79.6			80.1
Gathering	22.1			21.0			18.8
Royalties	33.3			60.1			44.3
Storage (injection),net	(3.5		)	(1.1		)	(0.8		)
Purchased-gas account adjustment	20.5			(45.8		)	22.0
Other	5.0			4.8			5.0
Total Questar Gas cost of natural gas sold	558.1			604.8			650.6
Elimination of Questar Gas cost of natural gas sold - affiliated companies	(393.5		)	(423.4		)	(370.9		)
Total Questar Gas cost of natural gas sold - unaffiliated parties	164.6			181.4			279.7
Questar Pipeline
Total Questar Pipeline cost of sales	8.9			4.0			6.1
Other cost of sales	1.7			0.9			0.1
Total cost of sales	$	175.2		$	186.3		$	285.9

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



	Year Ended December 31,
	2015			2014			2013
Questar Gas distribution plant	2.6		%	2.7		%	2.7		%
Cost-of-service gas and oil properties, per Mcfe	$	1.83		$	1.75		$	1.56
Questar Pipeline transportation, storage and other energy services	3.2		%	3.2		%	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,
	2015		2014		2013
	(in millions)
AFUDC (recorded as an increase in interest and other income)
Questar Gas	$	—	$	0.9	$	—
Wexpro	0.6		0.8		4.6
Questar Pipeline	0.6		1.1		1.7
Total AFUDC	$	1.2	$	2.8	$	6.3

Capitalized interest costs (recorded as a reduction of interest expense)
Questar Gas	$	0.1	$	0.5	$	0.2
Questar Pipeline	0.2		0.5		0.6
Total capitalized interest costs	$	0.3	$	1.0	$	0.8