Free BOE-517-GT, Property Statement - Gas Transmission Companies - California


File Size: 933.5 kB
Pages: 13
Date: November 19, 2008
File Format: PDF
State: California
Category: Tax Forms
Author: State-Assessed Properties Division
Word Count: 3,425 Words, 21,530 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/proptaxes/pdf/boe517gt.pdf

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BOE-517-GT (S1F) REV. 13 (12-08)

STATE OF CALIFORNIA

PROPERTy STATEMENT -- GAS TRANSMISSION COMPANIES

BOARD OF EQUALIZATION

2009
DECLARATION OF COSTS AND OTHER RELATED PROPERTy INFORMATION AS OF 12:01 A.M., JANUARy 1, 2009
This statement must be completed, signed, and filed with the State-Assessed Properties Division, Board of Equalization, PO Box 942879, Sacramento, California 94279-0061, by March 1, 2009. Omit cents; round to the nearest dollar.
NAME, STREET, CITY, STATE and ZIP CODE

OFFICIAL REQUEST
This request is made in accordance with section 826 of the Revenue and Taxation Code. This property statement must be completed according to the instructions and filed with the Board of Equalization (BOE) on or before March 1, 2009. If you do not file this statement, you may be subject to the penalty provided in section 830 of the Revenue and Taxation Code. Attached schedules are considered to be part of the statement. THIS STATEMENT IS SUBJECT TO AUDIT.

Indicate if above is a change of name and/or address.
THIS STATEMENT SHALL CONSIST OF: DATE SUBMITTED DATE TO BE SUBMITTED N/A

(1) (2) (3) (4) (5)

Tangible Property List Summary Control Statement of Land Changes Financial Schedules A to H Schedule of Intangible Information
600-B

(6) Schedules of Leased Equipment 600-A (7) Other Information as Requested (see instructions on reverse) a. b. c. d. e. f. g. h. i. Payments to Local Governments Stmt. of Rev/Cost Changes Annual Rept. to Federal Agencies Annual Rept. to State Agencies Form 10K Shareholders Report -- 3 copies Working Cash Statement Inventory Data Other

List business activities:

() ENTITY TYPE:

Proprietorship

Partnership

Corporation

Other

Change in ownership prior 12 months?

CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this Property Statement, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete and covers all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person named in the statement at 12:01 a.m. on January 1, 2009. If prepared by a person other than the taxpayer, this declaration is based on all information of which preparer has knowledge.
FULL LEGAL NAME IF INCORPORATED

SIGNATURE OF OWNER, PARTNER, OFFICER, OR AUTHORIZED AGENT

DATE


PRINTED NAME OF SIGNATORY TITLE SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER DATE



INFORMATION PROVIDED ON A PROPERTy STATEMENT MAy BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS CONTINUE


( (

SBE NO.

MAkE NECESSARy CORRECTIONS TO ADDRESS LABEL

Name and address of person to whom correspondence regarding audit should be addressed:
NAME

MAILING ADDRESS (including zip code)

TELEPHONE NUMBER

)

Location of accounting records (street, city, state and zip code):

NAME OF AUTHORIZED REPRESENTATIVE (if applicable) *

ADDRESS (street, city, state, zip code)

DAYTIME TELEPHONE NUMBER

)

* Statement of Authorization (BOE-892) must be filed annually.

Yes

No

FOR OFFICIAL USE ONLy

2009

2009

BOE-517-GT (S1B) REV. 13 (12-08)

Under the provisions of sections 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2009, and 5:00 p.m., on March 1, 2009. The property statement shall be completed in accordance with instructions included with the property statement and in publication 67-GE, Instructions for Reporting State-Assessed Property, for lien date 2009. If you do not have these instructions, please let us know, and we will mail them to you. All parts of the property statement must be filed by March 1 (exception -- see "N/A" below). Extensions of time for filing the property statement or any of its parts may be granted only on a showing of good cause under a written request made prior to March 1. If you do not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the Revenue and Taxation Code. (7) OTHER INFORMATION -- INSTRUCTIONS The following information shall be provided with the property statements: a. a statement of your 2008 payments to governmental agencies for the use of public property located in California. Please indicate those payments which are on the basis of agreements entered into prior to December 1955 and which have not been subsequently extended or renewed. b. a statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by the Public Utilities Commission or other regulatory agencies or contracts signed by management and labor unions. Please furnish regulatory agency's decision numbers if changes are due to rate case proceedings. c. a copy of your annual report(s) to federal regulatory agencies, such as the I.C.C., F.C.C., F.E.R.C., etc. d. a copy of your annual report to the California Public Utilities Commission. e. a copy of your Form 10K filed with the Securities and Exchange Commission. f. three (3) copies of your 2008 annual report to stockholders. g. a statement of the amount of working cash as determined by a lead-lag study prepared in connection with the latest request for a rate change to the appropriate regulatory commission(s) together with a copy of the study. The date of the rate request should also be stated on the study. If such a study is not available, the best estimate of average working cash may be reported with an explanation of how the amount was determined. h. a statement of the amount of inventory held for sale or lease in the ordinary course of business. Such inventory should be reported as follows: 1. Inventory quantity and amount, at book cost, as of January 1, 2009. 2. The average quantity and amount of inventory, at book cost, on hand during calendar year 2008. These figures may be calculated by averaging the twelve (12) month-end balances. 3. Exempt inventory (items held for sale or lease in the ordinary course of business) or supplies which will become a component part of a product you manufacture or sell should not be reported on BOE-533-E, Tangible Property List. i. supplemental information as requested. A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code. N/A -- Not Applicable BOE-600-A, Schedule of Leased Equipment to be Assessed by the BOE to the State Assessee (Lessee), BOE-600-B, Schedule of Leased Equipment which is to be Reported by Lessor to Local Assessor for Assessment, and BOE-551, Statement of Land Changes, need not be returned if there is nothing to report. However, a positive response under the "N/A" column on page S1F is required for those forms not returned. You have the option of substituting for Financial Schedules A to D inclusive, copies of schedules of corresponding information as filed in your annual report required by the California Public Utilities Commission or Federal Energy Regulatory Commission for the corresponding period: provided, however, that information regarding depreciation and taxes shall be furnished as called for in the schedules. Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for important use tax information), freight-in, installation charges, finance charges during construction, and all other relevant costs required to place the property in service. Do not reduce costs for depreciation (which must be reported separately). Report separately the details of any trade-in value, write-downs of cost, extraordinary damage or obsolescence, or any other information that may help the BOE in estimating fair market value. Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects the value of their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed by that date, staff is not required to consider it in determining its unitary value recommendation. USE TAX INFORMATION California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales. If your business is not required to have a seller's permit with the BOE, the use tax may be reported and paid on your California State Income Tax Return or directly to the BOE on the tax return provided in publication 79-B, California Use Tax. Obtain additional use tax information by calling the BOE Taxpayer Information Section at 800-400-7155 or from the website www.boe. ca.gov/sutax/usetaxreturn.htm.

BOE-517-GT (S2F) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE A -- Comparative Balance Sheet
COMPANY NAME SBE NO.

2009
BALANCE AT END OF 2008

BALANCE AT BEGINNING OF 2008

ASSETS

$

Plant and equipment Miscellaneous physical property Investments in securities Other investments Sinking and other funds Other utility plant

$
a

Cash and working funds Temporary cash investments and special deposits Notes receivable Accounts receivable Interest, dividends, and rents receivable a Materials and supplies Inventory held for sale or lease in ordinary a course of business Discount on capital stock Discount and expense on funded dept. Prepayments All other deferred debits (describe)

$

TOTAL ASSETS AND OTHER DEBITS $
LIABILITIES

$

Capital stock Premiums and assessments on capital stock Funded debt unmatured Capital stock expense Other long term debt Loans and notes payable Accounts payable Matured interest and dividends Taxes accrued Customer deposits and advances Other current and accrued liabilities Premium on long term debt Depreciation reserve licensed vehicles Depreciation reserve other plant and eq. Depreciation reserve nonoperative prop. Deferred income taxes b Other reserves Employees' provident reserve Other deferred and unadjusted credits Retained earnings

$

a a a

$ Notes:
a b

TOTAL LIABILITIES AND OTHER CREDITS $
Interstate companies show California end-of-year amount in box. Attach a schedule detailing property related operating deferred tax reserve. Interstate companies also show California amounts if available.

BOE-517-GT (S2B) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B -- Gas Plant (1 of 3)
COMPANY NAME SBE NO.

2009
RETIREMENTS BALANCE END OF 2008

GAS PLANT IN CALIFORNIA

BALANCE BEGINNING OF 2008

ADDITIONS

INTANGIBLE PLANT 301 Organization 302 Franchises and consents 303 Miscellaneous intangible plant PRODUCTION PLANT MANUFACTURED GAS PRODUCTION PLANT 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 Land and land rights Structures and improvements Boiler plant equipment Other power equipment Coke ovens Producer gas equipment Water gas generating equipment Liquefied petroleum gas equipment Oil gas generating equipment General equipment -- Other processes Coal, coke, and ash handling equipment Catalytic cracking equipment Other reforming equipment Purification equipment Residual refining equipment Gas remixing equipment Other equipment NATURAL GAS PRODUCTION PLANT PRODUCTION AND GATHERING PLANT 325.1 325.2 325.3 325.4 325.5 326 327 328 329 330 331 332 333 334 335 336 337 Producing lands Producing leaseholds Gas rights Rights of way Other land and land rights Gas well structures Field compr. station structures Field meas. and reg. station structures Other structures Producing gas wells -- construction Producing gas wells -- equipment Field lines Field compr. station equipment Field meas. and reg. station equipment Drilling and cleaning equipment Purification equipment Other equipment $ $ $ $

BOE-517-GT (S3F) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B -- Gas Plant (2 of 3)
COMPANY NAME SBE NO.

2009
RETIREMENTS BALANCE END OF 2008

GAS PLANT IN CALIFORNIA

BALANCE BEGINNING OF 2008

ADDITIONS

340 341 342 343 344 345 346 347

PRODUCTION EXTRACTION PLANT Land and land rights* Structures and improvements Extraction and refining equipment Pipelines Extracted production storage equipment Compressor equipment Gas measuring and regulation equipment Other equipment STORAGE PLANT

$

$

$

$

350.1 350.2 351 352 352.1 352.2 352.3 353 354 355 356 357

UNDERGROUND STORAGE PLANT Land* Rights of way* Structures and improvements Wells Storage leaseholds and rights Reservoirs Nonrecoverable natural gas Lines Compressor station equipment Measuring and regulating equipment Purification equipment Other equipment OTHER STORAGE PLANT

360 361 362 363 363.1 363.2 363.3 363.4 363.5

Land and land rights* Structures and improvements Gas holders Purification equipment Liquefaction equipment Vaporizing equipment Compressor equipment Measurer and regulation equipment Other equipment TRANSMISSION PLANT

365.1 Land and land rights* 365.2 366 367 368 369 370 371 Rights of way* Structures and improvements Mains Compressor station equipment Meas. and regulating station equipment Communication equipment Other equipment

* If additions and/or retirements are reported for Land, Land Rights or Rights of Way, the BOE-551, Statement of Land Changes, must be filed with the State-Assessed Properties Division.

BOE-517-GT (S3B) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE B -- Gas Plant (3 of 3)
COMPANY NAME SBE NO.

2009
RETIREMENTS BALANCE END OF 2008

GAS PLANT IN CALIFORNIA

BALANCE BEGINNING OF 2008

ADDITIONS

DISTRIBUTION PLANT 374 375 376 377 378 379 380 381 382 383 384 385 386 387 Land and land rights* Structures and improvements Mains Compressor station equipment Meas. and reg. equipment -- General Meas. and reg. equipment -- City Gate Services Meters Meter installations House regulators House regulators installations Industrial meas. and reg. station equipment Other property on custom equipment Other equipment GENERAL PLANT 389 390 391 392 392 393 394 395 396 397 398 399 101 102 102 103 104 105 106 107 114 116 117 118 Land and land rights* Structures and improvements Office furniture and equipment Licensed vehicles Trans. equipment -- excluding licensed vehicles Stores equipment Tools, shop, and garage equipment Laboratory equipment Power operated equipment Communication equipment Miscellaneous equipment Other tangible property Total gas plant in service Gas plant purchased Gas plant sold Gas plant in process of reclass. Gas plant leased to others Gas plant held for future use Compl. const. not class. -- Gas Const. work in progress -- Gas Gas plant acquisition adjustment Other gas plant adjustments Gas stored UG -- Noncurrent Other utility plant Total gas plant in California Total gas plant in other states GRAND TOTAL SySTEM $ $ $ $

$

$

$

$

* If additions and/or retirements are reported for Land, Land Rights or Rights of Way, the BOE-551, Statement of Land Changes, must be filed with the State-Assessed Properties Division.

BOE-517-GT (S4F) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

NATURAL GAS PIPELINES INSTRUCTIONS FOR BOE-517-GT

2009

TABLE TO CONVERT FERC ACCOUNT NUMBERS INTO A COST DETAIL GROUP FOR BOE-517-GT SCHEDULE B-1
FERC ACCOUNT NUMBERS
COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL COST DETAIL GROUP 1 GROUP 2 GROUP 3 GROUP 4 GROUP 5 GROUP 6 GROUP 7 GROUP 8 GROUP 9 GROUP 10 GROUP 11 GROUP 12 GROUP 99

305 326 327 328 329 341 351 361 364.2 366 375 390

352.2

332 343 353 367 376

311 362 363.1

380

306 308 309 310 312 313 314 315 317 318 319 335 336 342 344 356 363 363.2 364.3 364.4

393 395

333 334 345 346 354 355 363.3 363.4 364.5 364.6 368 369 377 378 379 381 382 383 384 385 386 399

307 316 320 337 347 357 363.5 364.8 371 387 392 394 396 398

330 331 352

391

364.7 370 397

301 302 303 304 325.1 325.2 325.3 325.4 325.5 338 340 350.1 350.2 352.1 352.3 360 364.1 365.1 365.2 374 389

BOE-517-GT (S4B) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE B-1 Cost Detail of Depreciable Property as of January 1, 2009
INTERSTATE COMPANIES: Prepare a separate Schedule B-1 for California and for Total System. Check one:
COMPANY NAME

CALIFORNIA

SySTEM
SBE NO.

ORIGINAL COST
CAL.yEAR OF ACQ. COST DETAIL GROUP 1 COST DETAIL GROUP 2 COST DETAIL GROUP 3 COST DETAIL GROUP 4 COST DETAIL GROUP 5 COST DETAIL GROUP 6

2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 Prior TOTAL

BOE-517-GT (S5F) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE B-1 Cost Detail of Depreciable Property as of January 1, 2009
INTERSTATE COMPANIES: Prepare a separate Schedule B-1 for California and for Total System. Check one:
COMPANY NAME

CALIFORNIA

SySTEM
SBE NO.

ORIGINAL COST
CAL.yEAR OF ACQ. COST DETAIL GROUP 7 COST DETAIL GROUP 8 COST DETAIL GROUP 9* COST DETAIL GROUP 10 COST DETAIL GROUP 11 COST DETAIL GROUP 12

2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 Prior TOTAL
* Excluding licensed vehicles

BOE-517-GT (S5B) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE C -- Gas Net Utility Income Statement
COMPANY NAME SBE NO.

2009
2007 CALENDAR yEAR

ACCOUNT TITLE

ACCOUNT NO.

2008 CALENDAR yEAR

OPERATING REVENUES Residential sales Commercial and industrial sales Other gas service revenues Other gas revenues

Total Operating Revenues OPERATING EXPENSES Production Manufactured gas production Natural gas production Exploration and development Other gas supply Underground storage Other storage Transmission Distribution Customer accounts Customer service and information Sales Administrative and general

400

Total Operating & Maintenance Expenses NONCASH EXPENSES AND TAXES Depreciation Amortization of limited term gas plant Amortization of other gas plant Amortization of gas plant acquisition adjustment Amortization of property losses Amortization of conversion expense Ad Valorem (property) Taxes Taxes other than income and A.V. taxes Federal income tax State income tax Provision for deferred income taxes Income taxes deferred in prior years credit Investment tax credit adjustment

401-402

403 404 405 406 407.1 407.2 408 408 409 409 410 411.1 411.4

Total Operating Expenses Net gas utility operating income OTHER UTILITy OPERATING INCOME Net utility operating income 414

BOE-517-GT (S6F) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE D -- Statement of Income and Retained Earnings
COMPANY NAME SBE NO. 2008 CALENDAR yEAR 2007 CALENDAR yEAR

Net operating income (from Schedule C) Net income from other operations Other income Revenues from nonoperative physical property Other income Total Income deductions Depreciation on nonoperative physical property Taxes on nonoperative physical property Other expenses of nonoperative physical property Interest Other income deductions Total Net income

$

$

$

$

STATEMENT OF RETAINED EARNINGS
BALANCE AT END OF 2008 BALANCE AT END OF 2007

Balance at beginning of year Net income, as above Other credits (explain) Dividends declared Other debits (explain) Balance end of year

$

$

$

$

SCHEDULE F -- Statement of Deferred Income Taxes
ACCUMULATED DEFERRED INCOME TAXES -- All Property Related Accumulated Deferred Income Taxes Accumulated Deferred Income Taxes Accumulated Deferred Income Taxes Accumulated Deferred Income Taxes Accumulated Deferred Investment Tax Credits Total ACCUMULATED DEFERRED INCOME TAXES -- Non-Taxable Property Licensed Motor Vehicles Application Software Intangibles Other (Describe) Accumulated Deferred Investment Tax Credits -- Non-Taxable Property Total
ACCOUNT NUMBER BALANCE AT END OF 2008 BALANCE AT END OF 2007

BOE-517-GT (S6B) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SCHEDULE G -- Pipeline MCF in Gas Received and Delivered (use January 1 to December 31 statistics)
COMPANY NAME SBE NO.

2009

A LINE ITEM NO. LOCATION

B 2008 CALIFORNIA MCF OF GAS RECEIVED

C 2008 OTHER STATES MCF OF GAS RECEIVED

D 2008 CALIFORNIA MCF OF GAS DELIVERED

E 2008 OTHER STATES MCF OF GAS DELIVERED

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 TOTAL (add lines 1 thru 39) TOTAL MCF IN GAS RECEIVED (add lines 40B and 40C) TOTAL MCF IN GAS DELIVERED (add lines 40D and 40E)

BOE-517-GT (S7) REV. 13 (12-08)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

2009
SCHEDULE H -- Pipeline MCF Miles
(use January 1 to December 31 statistics)
COMPANY NAME SBE NO.

A LINE ITEM NO. SBE PIPE LINE NO.

B PIPELINE SEGMENT NAME (from­to)

C CALIFORNIA MILEAGE

D OTHER STATES MILEAGE

E 2008 MCF PUMPED

F 2008 CALIFORNIA MCF MILES (C* E)

G 2008 OTHER STATES MCF MILES (D* E)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 TOTAL (add lines 1 thru 42)

CLEAR

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