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Change in the balance of the gas balancing payable account. Gas imbalances occur when the entity (i) receives different quantities of gas from shippers than the quantities delivered on behalf of those shippers or (ii) transports gas on various pipeline systems which may deliver different quantities of gas on behalf of the entity than the quantities of gas received from the entity.

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Change in the balance of the gas balancing receivable account. Gas imbalances occur when the entity (i) receives different quantities of gas from shippers than the quantities delivered on behalf of those shippers or (ii) transports gas on various pipeline systems which may deliver different quantities of gas on behalf of the entity than the quantities of gas received from the entity.

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Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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The increase (decrease) during the reporting period in the amount due from customers for the credit sale of goods and services; includes accounts receivable and other types of receivables.

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Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.

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The increase (decrease) during the reporting period in the amount due to the reporting entity for good and services provided to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, member of their immediate families, affiliates, or other parties with the ability to exert significant influence.

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The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid.

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The increase (decrease) during the reporting period in the capitalized cost of equity (based on assumed rate of return) and / or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments. As a result of this capitalization, net income is increased. This element pertains to certain regulated industries, such as public utilities.

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The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.

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The increase (decrease) during the reporting period in the amount owed to the reporting entry (during the current year or operating cycle) in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.

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Amount of increase (decrease) in current assets classified as other.

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The increase (decrease) during the reporting period in the value of other assets that are created when regulatory agencies permits public utilities to defer costs to the balance sheet.

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Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities).

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The net cash inflow or outflow from the costs of disposing of plant, whether by demolishing, dismantling, abandoning, sale, and so forth during the period.

No definition available.

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The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 15
-Subparagraph (e)
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The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.

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-Publisher FASB
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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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-Publisher FASB
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The cash outflow for the purchase of investments that will be held in a decommissioning trust fund.

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-Publisher FASB
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The cash inflow from developers, builders, governmental agencies and municipalities that provide the entity with cash to extend its construction services to their properties.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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The cash inflow from parent as a source of financing that is recorded as additional paid in capital.

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The cash inflow from the sale of assets held in a decommissioning trust fund.

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Amount of cash inflow from issuance of long-term debt classified as other.

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Amount of acquisition of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

No definition available.

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Amount of cash outflow for the payment of debt classified as other, maturing after one year or the operating cycle, if longer.

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-Publisher FASB
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