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USD ($)

USD ($) / shares

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   &lt;!-- Begin Block Tagged Note 3 - wpz:OtherAccrualsDisclosuresTextBlock--&gt;
   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;Note 3. Other Accruals&lt;/b&gt;
   &lt;/div&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&lt;i&gt;Other income &amp;#8212; net &lt;/i&gt;within &lt;i&gt;segment costs and expenses &lt;/i&gt;in 2011 includes $10&amp;#160;million
   related to the reversal of project feasibility costs from expense to
   capital at Gas Pipeline, associated with an expansion project, upon
   determining that the related project was probable of development.
   These costs will be included in the capital costs of the project,
   which we belive are probable of recovery through the project rates.
   &lt;/div&gt;
   &lt;/div&gt;
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