Pacific Interstate Transmission Company

Original Volume No. 1

 Contents / Previous / Next / Main Tariff Index

 

 

Effective Date: 08/01/1989, Docket: GT97- 67-000, Status: Effective

Second Revised Sheet No. 7 Second Revised Sheet No. 7 : Effective

Superseding: First Revised Sheet No. 7

 

 

 

RATE SCHEDULE CQS-1 (Cont'd)

(Contract Quantity Service)

 

 

 

4. COST OF SERVICE (Continued)

 

 

DEPRECIATION RATE TABLE (Continued)

 

Office furniture, transportation

and power operated equipment 391, 392 and 396 20%

 

All other gas plant in service 301 to 399 1.97%

except those

listed above

 

 

4.6 Taxes Other Than Income Taxes: Accruals recorded in

Account No. 408.1 for the billing month with respect to

all taxes other than income taxes associated with

operations, minus or plus any interest received or paid on

tax refunds or deficiencies, as recorded in Account Nos.

419 or 431. Such accruals shall be appropriately adjusted

for taxes, tax deficiencies and tax penalties paid for

which accruals have not been made and for refunds of

taxes paid which have previously accrued, unless such

penalty is incurred as a result of gross negligence or

fraud. Any such adjustment shall be made in the billing

month, in which any such tax, tax deficiency, tax penalty

or interest is paid for in whcih such tax refund or

interest is received.

 

 

4.7 Income Taxes: A monthly allowance for federal and state

income taxes, including current income taxes and

provisions for deferred income taxes, shall be computed in

accordance with comprehensive tax allocation procedures,

all as recorded in Account Nos. 409.1, 409.3, 410.1 and

411.1, minus or plus any interest received or paid on tax

refunds or deficiencies, as recorded in Account Nos. 419

or 431. As used in this Subsection 4.7, "comprehensive

tax allocation procedures" shall mean those procedures

which require recording a full provision for all income

tax effects of timing differences between recorded amounts

and amounts reported for income tax purposes, including:

(a) interest, taxes and pension costs capitalized per

books and expensed currently for tax purposes, (b) all

differences between book and tax depreciation, and (c) any

other timing differences between the recording of other

revenues and expenses for book and tax purposes.

 

 

 

 

 

 

 

 

 

 

 

 

(Continued)