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Deferred Extraordinary Costs from 2021 Winter Storm Uri

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February 2021 Natural Gas Purchases

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KGS Deferred Extraordinary Costs from 2021 Winter Storm Uri

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Maximum amount the regulatory asset for Winter Storm Uri can be reduced by for collections of penalties assessed on marketers and individually balanced transportation customers

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The net amount of all current regulatory assets less all current regulatory liabilities as of the end of the period.

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The net amount of noncurrent regulatory assets less all noncurrent regulatory liabilities as of the end of the period.

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ONG Deferred Extraordinary Costs from 2021 Winter Storm Uri

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[Line Items] for Tabular disclosure of assets and liabilities that result from rate actions of a regulator. Regulatory assets are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability.

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TGS Deferred Extraordinary Costs from 2021 Winter Storm Uri

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The periodic expense to reduce the value of the rate deferral asset that is created when utilities under bill customers during periods of rate increases by deferring rate increases. These customers eventually pay higher rates to repay the utility for the rate deferral.

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The net amount of all regulatory assets less all regulatory liabilities as of the end of the period.

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The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period.

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Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost.

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Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.

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The amount for the individual regulatory liability as itemized in a table of regulatory liabilities as of the end of the period.

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The amount for the individual regulatory current liability as itemized in a table of regulatory current liabilities as of the end of the period.

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The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period.

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