<PAGE> 1
PAGE 1
Form U-13-60
Mutual and Subsidiary Service Companies
Revised February 7, 1980
ANNUAL REPORT
For the period
Beginning January 1, 1996 and Ending December 31, 1996
--------------------------- ------------------------------
To The
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
COLUMBIA SERVICE PARTNERS, INC.
- --------------------------------------------------------------------------------
(Exact Name of Reporting Company)
A N/A Service Company
----------------------
(This form U-13-60 is filed pursuant to Commission Order dated March 25, 1996
(File No. 70-8775).) ("Mutual" or "Subsidiary")
Date of Incorporation March 21, 1996
--------------------
State of Sovereign Power under which Incorporated or Organized Delaware
-----------------
Location of Principal Executive Offices or Reporting Company:
121 Hillpointe Drive, Suite 100, Canonsburg, PA 15317
ROBERT S. GUSTAFSON, CONTROLLER
121 Hillpointe Drive, Suite 100
Canonsburg, PA 15317
- --------------------------------------------------------------------------------
(Name, title and address of officer to whom correspondence concerning
this report should be addressed)
COLUMBIA SERVICE PARTNERS, INC.
- --------------------------------------------------------------------------------
(Name of Principal Holding Company whose Subsidiaries are served by
Reporting Company)
<PAGE> 2
PAGE 3
- --------------------------------------------------------------------------------
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------------
SCHEDULE OR
ACCOUNT PAGE
DESCRIPTION OF SCHEDULES AND ACCOUNTS NUMBER NUMBER
- -------------------------------------------------------------- -------------------- -----------------------
<S> <C> <C>
COMPARATIVE BALANCE SHEET Schedule I 5 - 6
SERVICE COMPANY PROPERTY Schedule II 7
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 8
INVESTMENTS Schedule IV 9
ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES Schedule V 10
FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI N/A
STORES EXPENSE UNDISTRIBUTED Schedule VII N/A
MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 11
MISCELLANEOUS DEFERRED DEBITS Schedule IX 12
RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES Schedule X N/A
PROPRIETARY CAPITAL Schedule XI 13
LONG-TERM DEBT Schedule XII 14
CURRENT AND ACCRUED LIABILITIES Schedule XIII 15
NOTES TO FINANCIAL STATEMENTS Schedule XIV 16
COMPARATIVE INCOME STATEMENT Schedule XV 17
ANALYSIS OF INCOME FROM INVESTMENTS
- NONASSOCIATE COMPANIES Account 418 N/A
ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 N/A
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE
AND NONASSOCIATE COMPANIES Schedule XVI 18
SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE
FUNCTION Schedule XVII 19
DEPARTMENTAL ANALYSIS OF SALARIES Account 920 20
OUTSIDE SERVICES EMPLOYED Account 923 21
EMPLOYEE PENSIONS AND BENEFITS Account 926 22
GENERAL ADVERTISING EXPENSE Account 930.1 23
MISCELLANEOUS GENERAL EXPENSES Account 930.2 24
RENTS Account.931 25
TAXES OTHER THAN INCOME TAXES Account 408 26
DONATIONS Account 426.1 N/A
OTHER DEDUCTIONS Account 426.5 27
NOTES TO STATEMENT OF INCOME Schedule XVIII 28
- ----------------------------------------------------------------------------------------------------------------------------
</TABLE>
N/A - Not applicable to Columbia Service Partners, Inc. operations
<PAGE> 3
PAGE 4
- --------------------------------------------------------------------------------
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------
PAGE
DESCRIPTION OF REPORTS OR STATEMENTS NUMBER
- ------------------------------------------------------------------------ --------------------------
<S> <C>
ORGANIZATION CHART 29
METHODS OF ALLOCATION N/A
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED N/A
- ---------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 4
PAGE 5
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
1996
- --------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the
current and prior year
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------------
ACCOUNT ASSETS AND OTHER DEBITS AS OF DECEMBER 31
- -------- ---------------------------------------------------------------------------------- -------------------------------
CURRENT PRIOR
------------ ---------------
($000) ($000)
<S> <C> <C> <C>
SERVICE COMPANY PROPERTY
101 Service company property (Schedule II) 344 -
107 Construction work in progress (Schedule II) - -
-------------- -------------
Total Property 344 -
-------------- -------------
108 Less accumulated provision for depreciation and
amortization of service company property (Schedule III) 22 -
-------------- -------------
Net Service Company Property 322 -
-------------- -------------
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
-------------- -------------
Total Investments - -
-------------- -------------
CURRENT AND ACCRUED ASSETS
131 Cash - -
134 Special deposits - -
135 Working Funds - -
136 Temporary cash investments (Schedule IV) 7 -
141 Notes receivable - -
143 Accounts receivable 92 -
144 Accumulated provision for uncollectible accounts - -
146 Accounts receivable from associated companies (Schedule V) 166 -
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) - -
165 Prepayments - -
174 Miscellaneous current and accrued assets (Schedule VIII) - -
-------------- -------------
Total Current and Accrued Assets 265 -
-------------- -------------
DEFERRED DEBITS
181 Unamortized debt expense - -
184 Clearing accounts - -
186 Miscellaneous deferred debits (Schedule IX) -
188 Research, development, or demonstration
expenditures (Schedule X) - -
190 Accumulated deferred income taxes - -
-------------- -------------
Total Deferred Debits - -
-------------- -------------
TOTAL ASSETS AND OTHER DEBITS 587 -
============== =============
</TABLE>
<PAGE> 5
PAGE 6
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
1996
- -------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL AS OF DECEMBER 31
- -------- -------------------------------------------------------------------------------- ------------------------------
CURRENT PRIOR
--------------- ------------
($000) ($000)
<S> <C> <C> <C>
PROPRIETARY CAPITAL
201 Common stock issued (Schedule XI) 3 -
211 Miscellaneous paid-in-capital (Schedule XI) 997 -
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) (722) -
---------------- ------------
Total Proprietary Capital 278 -
---------------- ------------
LONG-TERM DEBT
223 Advances from associate companies - -
224 Other long-term debt (Schedule XII) - -
225 Unamortized premium on long-term debt - -
226 Unamortized premium on long-term debt - debit - -
---------------- ------------
Total Long-term Debt - -
---------------- ------------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable - -
232 Accounts payable 40 -
233 Notes payable to associate companies (Schedule XIII) - -
234 Accounts payable to associate companies (Schedule XIII) 182 -
236 Taxes accrued (381) -
237 Interest accrued - -
238 Dividends declared - -
241 Tax collections payable - -
242 Miscellaneous current and accrued liabilities (Schedule XIII) 446 -
---------------- ------------
Total Current and Accrued Liabilities 287 -
---------------- ------------
DEFERRED CREDITS
253 Other deferred credits 22 -
255 Accumulated deferred investment tax credits - -
---------------- ------------
Total Deferred Credits 22 -
---------------- ------------
282 ACCUMULATED DEFERRED INCOME TAXES - -
TOTAL LIABILITIES AND PROPRIETARY CAPITAL 587 -
================ ============
</TABLE>
<PAGE> 6
PAGE 7
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
For the Year Ended December 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE II - SERVICE COMPANY PROPERTY
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------
BALANCE AT RETIREMENT OTHER BALANCE AT
DESCRIPTION BEGINNING ADDITIONS OR CHANGES CLOSE OF
OF YEAR SALES YEAR
- -------------------------------------------------------------------------------------------------------------------------
($000) ($000) ($000) ($000) ($000)
SERVICE COMPANY
PROPERTY
<S> <C> <C> <C> <C> <C>
Account
301 ORGANIZATION - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT - - - - -
304 LAND AND LAND
RIGHTS - - - - -
305 STRUCTURES AND
IMPROVEMENTS - - - - -
306 LEASEHOLD
IMPROVEMENTS - - - - -
307 EQUIPMENT - - - - -
308 OFFICE FURNITURE
AND EQUIPMENT - 344 - - 344
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT - - - - -
310 AIRCRAFT AND
AIRPORT EQUIPMENT - - - - -
311 OTHER SERVICE
COMPANY PROPERTY - - - - -
--------------------------------------------------------------------------------------
SUB-TOTAL - 344 - - 344
--------------------------------------------------------------------------------------
107 CONSTRUCTION
WORK IN - - - - -
PROGRESS
--------------------------------------------------------------------------------------
TOTAL - 344 - - 344
--------------------------------------------------------------------------------------
</TABLE>
<PAGE> 7
PAGE 8
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF
SERVICE COMPANY PROPERTY
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------
ADDITIONS
BALANCE AT --------------------------------------------------------------- BALANCE AT
BEGINNING CHARGED OTHER CHANGE CLOSE OF
DESCRIPTION OF YEAR TO RETIREMENTS ADD (DEDUCT) YEAR
ACCOUNT 403
- ------------------------------------------------------------------------------------------------------------------------------
($000) ($000) ($000) ($000) ($000)
Account
<S> <C> <C> <C> <C> <C>
301 ORGANIZATION - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT - - - - -
304 LAND AND LAND
RIGHTS - - - - -
305 STRUCTURES AND
IMPROVEMENTS - - - - -
306 LEASEHOLD
IMPROVEMENTS - - - - -
307 EQUIPMENT - - - - -
308 OFFICE FURNITURE
AND FIXTURES - 22 - - 22
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT - - - - -
310 AIRCRAFT AND
AIRPORT EQUIPMENT - - - - -
311 OTHER SERVICE
COMPANY PROPERTY - - - - -
</TABLE>
<PAGE> 8
PAGE 9
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE IV - INVESTMENTS
- --------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule concerning investments.
Under Account 124, "Other Investments", state each investment
separately, with description, including, the name of the
issuing company, number of shares or principal amount, etc.
Under Account 136, "Temporary Cash Investments, " list each
investment separately.
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- ------------------------------------------------------------ ------------------- --------------------
<S> <C> <C>
ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES None None
ACCOUNT 124 - OTHER INVESTMENTS None None
ACCOUNT 136 - TEMPORARY CASH INVESTMENTS None 7
------------------- ------------------
TOTAL - 7
- --------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 9
PAGE 10
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
- --------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts receivable
from each associate company. Where the service company has
provided accommodation or convenience payments for associate
companies, a separate listing of total payments for each
associate company by subaccount should be provided.
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE
OF YEAR OF YEAR
- ---------------------------------------------- ---------------- --------------
($000) ($000)
ACCOUNTS RECEIVABLE FROM
ACCOUNT 146 - ASSOCIATE
COMPANIES
<S> <C> <C>
Columbia Gas System Money Pool - 94
Columbia Gas of Kentucky, Inc. - 4
Columbia Gas of Ohio, Inc. - 68
---------------- --------------
TOTAL - 166
---------------- --------------
- ---------------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS:
TOTAL
PAYMENTS
----------
($000)
TOTAL PAYMENTS NONE
- ---------------------------------------------------------------------------------------
</TABLE>
<PAGE> 10
PAGE 11
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE VIII
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less than
$10,000 may be grouped, showing the number of items in each
group.
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- ---------------------------------------------------------- ---------------- ----------------
($000) ($000)
<S> <C> <C>
ACCOUNT 174 - MISCELLANEOUS CURRENT AND ACCRUED ASSETS None None
---------------- ----------------
TOTAL - -
- -------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 11
PAGE 12
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide a detail of items in this account. Items less than
$10,000 may be grouped by class showing the number of items in
each class.
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- -------------------------------------------------- -------------------- -----------------
($000) ($000)
<S> <C> <C>
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS None None
-------------------- -----------------
TOTAL - -
- --------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 12
PAGE 13
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XI - PROPRIETARY CAPITAL
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------
ACCOUNT NUMBER OF PAR OR STATED OUTSTANDING
NUMBER CLASS OF STOCK SHARES VALUE CLOSE OF PERIOD
AUTHORIZED PER SHARE ---------------------------------------
NO. OF TOTAL
SHARES AMOUNT
- ----------------- -------------------- ------------ --------------- --------------- ---------------
($) ($000)
<S> <C> <C> <C> <C> <C>
201 Common Stock Issued 3,000 25.00 100 3
- -------------------------------------------------------------------------------------------------------------------------
</TABLE>
INSTRUCTIONS: Classify amounts in each account with brief explanation,
disclosing the general nature of transactions which gave rise to
the reported amounts.
<TABLE>
<CAPTION>
- ----------------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- ----------------------------------------------------------------------------------------------------------------------
($000)
<S> <C>
ACCOUNT 211 - MISCELLANEOUS PAID-IN CAPITAL (COMMONS STOCK PURCHASED @ $10,000/SHARE) 997
ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS None
--------------
TOTAL 997
- ----------------------------------------------------------------------------------------------------------------------
</TABLE>
INSTRUCTIONS: Give particulars concerning net income or (loss) during the year,
distinguishing between compensation for the use of capital owed or net loss
remaining from servicing nonassociates per the General Instructions of the
Uniform System of Accounts. For dividends paid during the year in cash or
otherwise, provide rate percentage, amount of dividend, date declared and date
paid.
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------------
BALANCE AT NET INCOME BALANCE AT
DESCRIPTION BEGINNING OR DIVIDENDS CLOSE
OF YEAR (LOSS) PAID OF YEAR
- -------------------------------------------------------------------- ---------------- ---------------- ---------------
($000) ($000) ($000) ($000)
<S> <C> <C> <C> <C>
ACCOUNT 216 - UNAPPROPRIATED
RETAINED EARNINGS - (722) - (722)
TOTAL - (722) - (722)
- ------------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 13
PAGE 14
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XII - LONG-TERM DEBT
- --------------------------------------------------------------------------------
INSTRUCTIONS: Advances from associate companies should be reported separately
for advances on notes, and advances on open account. Names of associate
companies from which advances were received shall be shown under the class and
series of obligation column. For Account 224 - Other Long-Term Debt provide the
name of creditor company or organization, terms. of the obligation, date of
maturity, interest rate, and the amount authorized and outstanding.
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------------
TERMS OF OBLIG DATE
CLASS & SERIES OF INTEREST AMOUNT
NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED
- ------------------------------------------------ ----------------------- ----------- ----------- ----------------
% ($000)
<S> <C>
ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES
None
ACCOUNT 224 - OTHER LONG-TERM DEBT
----------------
TOTAL -
- ---------------------------------------------------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
BEGINNING DEDUCTIONS CLOSE
NAME OF CREDITOR OF YEAR ADDITIONS (1) OF YEAR
- ------------------------------------------------ ----------------- --------------- ------------ -------------
($000) ($000)
<S> <C> <C> <C> <C>
ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES
ACCOUNT 224 - OTHER LONG-TERM DEBT
----------------- --------------- ------------ -------------
TOTAL - - - -
- ------------------------------------------------------------------------------------------------------------------------
- ------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 14
PAGE 15
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide balance of notes and accounts payable to each
associate company. Give description and amount of
miscellaneous current and accrued liabilities. Items
less than $10,000 may be grouped, showing the number of
items in each group.
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE
OF YEAR OF YEAR
- ------------------------------------------------------ -------------- ---------------
($000) ($000)
<S> <C> <C>
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE
COMPANIES None None
- -----------------------------------------------------------------------------------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE
COMPANIES
Columbia Energy Services Corporation 0 136
Columbia Gas of Ohio, Inc 0 46
-------------- -------------
TOTAL 0 182
- -----------------------------------------------------------------------------------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND
ACCRUED LIABILITIES
Customer Refunds (4) 0 6
Accrued Expenses (5) 0 198
Gas Line Warranty Reserve 0 242
-------------- -------------
TOTAL 0 446
- -----------------------------------------------------------------------------------------
</TABLE>
<PAGE> 15
PAGE 16
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
INSTRUCTIONS: The space below is provided for important notes regarding the
financial statements for any account thereof. Furnish particulars
as to any significant contingent assets or liabilities existing
at the end of the year. Notes relating to financial statements
shown elsewhere in this report may be indicated here by
reference.
- --------------------------------------------------------------------------------
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
a. Income Taxes
The Corporation is included in the Consolidated Federal
Income Tax Return filed for The Columbia Gas System, Inc.
b. Pension Costs
The Corporation participates in the Retirement Income Plan of
The Columbia Gas System, Inc. This is a trusted noncontributory
retirement Income Plan which, with certain minor exceptions,
covers all regular employees.
- --------------------------------------------------------------------------------
<PAGE> 16
PAGE 17
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XV
STATEMENT OF INCOME
<TABLE>
<CAPTION>
- -------------------------------------------------------------------------------------------------------------------------
1996 1995
-------------------- -------------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
- -------------- ------------------------------------------------------- ----------------------------------------
($000) ($000)
INCOME
<S> <C> <C> <C>
419 Interest Income 10 -
457 Services rendered to associated companies - -
458 Services rendered to nonassociate companies - -
495 Other Income 191 -
421 Miscellaneous income or loss - -
------------------ ---------------
TOTAL INCOME 201 -
------------------ ---------------
EXPENSE
920 Salaries and wages 417 -
921 Office supplies and expenses 313 -
922 Administrative expense transferred - credit - -
923 Outside services employed 392 -
924 Property insurance - -
925 Injuries and damages insurance 1 -
926 Employee pensions and benefits 69 -
930.1 General advertising expenses - -
930.2 Miscellaneous general expenses - -
931 Rents 21 -
403 Depreciation and amortization expense 22 -
408 Taxes other than income taxes 43 -
409 Income Taxes (389) -
410 Provision for deferred income taxes - -
411 Provision for deferred income taxes - credit - -
411.5 Investment tax credits - -
426.5 Other deductions - -
427 Interest on long-term debt - -
430 Interest on debt to associate companies - -
431 Other interest expense - -
684 Products purchased 34 -
------------------ ---------------
TOTAL EXPENSE 923 -
------------------ ---------------
NET INCOME (722)
------------------ ---------------
- -------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 17
PAGE 18
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------
ASSOCIATE COMPANY
CHARGES
-----------------------------------------------------
DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL
- ------------------------------------------------------------- --------- ---------- ----------------
$000 $000 $000
<S> <C> <C> <C> <C>
920 Salaries and wages NONE
921 Office supplies and expenses
922 Administrative expense transferred - credit
923 Outside services employed
924 Property insurance
925 Injuries and damages insurance
926 Employee pensions and benefits
930.1 General advertising expenses
930.2 Miscellaneous general expenses
931 Rents
403 Depreciation and amortization expense
408 Taxes other than income taxes
409 Income Taxes
410 Provision for deferred income taxes
411 Provision for deferred income taxes - credit
411.5 Investment tax credits
426.5 Other deductions
427 Interest on long-term debt
430 Interest on debt to associate companies
431 Other interest expense
684 Products purchased
- -------------------------------------------------------------
INSTRUCTION: Total cost of service will equal for associate
and nonassociate companies the total amount billed under their
separate analysis of billing schedules.
- ------------------------------------------------------------- --------- ---------- ----------------
TOTAL EXPENSES
--------- ---------- ----------------
COMPENSATION FOR USE OF EQUITY CAPITAL
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
TOTAL COST OF SERVICE
- -----------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
NONASSOCIATE COMPANY
CHARGES
---------------------------------------------------
DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL
- ------------------------------------------------------------- ------------ ----------------- -------------
$000 $000 $000
<S> <C> <C> <C> <C>
920 Salaries and wages
921 Office supplies and expenses
922 Administrative expense transferred - credit
923 Outside services employed
924 Property insurance
925 Injuries and damages insurance
926 Employee pensions and benefits
930.1 General advertising expenses
930.2 Miscellaneous general expenses
931 Rents
403 Depreciation and amortization expense
408 Taxes other than income taxes
409 Income Taxes
410 Provision for deferred income taxes
411 Provision for deferred income taxes - credit
411.5 Investment tax credits
426.5 Other deductions
427 Interest on long-term debt
430 Interest on debt to associate companies
431 Other interest expense
684 Products purchased
- -------------------------------------------------------------
INSTRUCTION: Total cost of service will equal for associate
and nonassociate companies the total amount billed under their
separate analysis of billing schedules.
- ------------------------------------------------------------- ------------ ----------------- -------------
TOTAL EXPENSES
------------ ----------------- -------------
COMPENSATION FOR USE OF EQUITY CAPITAL
-------------
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
-------------
TOTAL COST OF SERVICE
- --------------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
TOTAL CHARGES FOR
SERVICE
--------------------------------------------------
DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL
- ------------------------------------------------------------- ----------- ------------ ----------------
$000 $000 $000
<S> <C> <C> <C> <C>
920 Salaries and wages
921 Office supplies and expenses
922 Administrative expense transferred - credit
923 Outside services employed
924 Property insurance
925 Injuries and damages insurance
926 Employee pensions and benefits
930.1 General advertising expenses
930.2 Miscellaneous general expenses
931 Rents
403 Depreciation and amortization expense
408 Taxes other than income taxes
409 Income Taxes
410 Provision for deferred income taxes
411 Provision for deferred income taxes - credit
411.5 Investment tax credits
426.5 Other deductions
427 Interest on long-term debt
430 Interest on debt to associate companies
431 Other interest expense
684 Products purchased
- -------------------------------------------------------------
INSTRUCTION: Total cost of service will equal for associate
and nonassociate companies the total amount billed under their
separate analysis of billing schedules.
- ------------------------------------------------------------- ----------- ------------ ----------------
TOTAL EXPENSES
----------- ------------ ----------------
COMPENSATION FOR USE OF EQUITY CAPITAL
----------------
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
----------------
TOTAL COST OF SERVICE
- -------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 18
PAGE 19
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT
TOTAL ----------------- ------------------------------------
DESCRIPTION OF ITEMS AMOUNT OVERHEAD ADMINISTRATIVE BUSINESS PRODUCTS RETAIL PRODUCTS
- ---------------------------------------------------- --------- ---------- ----------------- ------------------ ----------------
<S> <C> <C> <C> <C>
920 Salaries and wages 417
921 Office supplies and expenses 313
922 Administrative expense transferred - credit -
923 Outside services employed 392
924 Property insurance -
925 Injuries and damages insurance 1
926 Employee pensions and benefits 69
930.1 General advertising expenses -
930.2 Miscellaneous general expenses -
931 Rents 21 DETAIL BREAKDOWN BY DEPARTMENT
403 Depreciation and amortization expense 22 IS NOT AVAILABLE
408 Taxes other than income taxes 43
409 Income Taxes (389)
410 Provision for deferred income taxes -
411 Provision for deferred income taxes - credit -
411.5 Investment tax credits -
426.5 Other deductions -
427 Interest on long-term debt -
430 Interest on debt to associate companies -
431 Other interest expense -
684 Products purchased 34
- -----------------------------------------------------------------------------------------------------------------------------------
INSTRUCTION: Indicate each department or
service function. (See Instruction 01-3 General
Structure of Accounting System: Uniform System
Account)
- ---------------------------------------------------- --------- ---------- ----------------- ------------------ ----------------
TOTAL EXPENSES 923 - - - -
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 19
PAGE 20
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
- ------------------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL SALARY EXPENSE
---------------------------------------------------------------------- NUMBER
INCLUDED IN AMOUNTS BILL TO PERSONNEL
NAME OF DEPARTMENT ---------------------------------------------------- ----------
INDICATE EACH DEPARTMENT OR TOTAL PARENT OTHER NON END OF
SERVICE FUNCTION AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
- ---------------------------------------- ---------------- --------------- ---------------- ---------------- ----------
<S> <C>
Administrative 1
Business Products 9
Retail Products 1
---------------- --------------- ---------------- ---------------- ----------
TOTAL 11
- ------------------------------------------------------------------------------------------------------------------------------
</TABLE>
* Detailed breakdown is not available for 1996
<PAGE> 20
PAGE 21
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
- --------------------------------------------------------------------------------
INSTRUCTIONS:Provide a breakdown by subaccount of outside services employed. If
the aggregate amounts paid to any one payee and included within one
subaccount is less than $25,000, only the aggregate number and
amount of all such payments included within the subaccount need to
be shown. Provide a subtotal for each type of service.
<TABLE>
<CAPTION>
RELATIONSHIP
"A" = ASSOCIATE AMOUNT
"NA" = NON ---------------------
FROM WHOM PURCHASED ADDRESS ASSOCIATE $000 $000
- ------------------- ----------------------------------------- --------- ---- ----
<S> <C> <C> <C> <C>
1 - Special Services - Legal
Other Organizations 7
----
Total Special Services - Legal 7
2 - Special Services - Other
Columbia Gas System Service
Corporation 1600 Dublin Road, Columbus, OH 43215-1082 A 42
A&C Enercom, Inc. PO Box 930949, Atlanta, GA 31193-0949 NA 41
National Decision System PO Box 919027, San Diego, CA 92191 NA 41
Gas Line Guaranty Accrual 248
Other Organizations 12
----
Total Special Services - Other 384
3 - Special Services - Consulting
Other Organizations 1
----
Total Special Services - Consulting 1
----
Total All Special Services 392
====
</TABLE>
<PAGE> 21
PAGE 22
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
EMPLOYEE PENSIONS AND BENEFITS
ACCOUNT 926
- --------------------------------------------------------------------------------
INSTRUCTIONS:Provide a listing of each pension plan and benefit program provided
by the service company. Such listing should be limited to $25,000.
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- ----------------------------------------------------------------------- ---------------------
$000
<S> <C>
Medical Expense Plan 35
Employee Retirement Plan 13
Thrift Plan 11
Miscellaneous 10
-----
TOTAL 69
=====
</TABLE>
<PAGE> 22
PAGE 23
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
- --------------------------------------------------------------------------------
INSTRUCTIONS Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses," classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
- -------------------------------------------- ----------------------- -----------------
$000
<S> <C> <C>
NONE
-----------------
TOTAL -
- --------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 23
PAGE 24
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
MISCELLANEOUS GENERAL EXPENSES
ACCOUNT 930.2
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing fo the amount included in Account 930.2
"Miscellaneous General Expenses", classifying such expenses
according to their nature. Payments and expenses permitted by
Section 321 (b) (2) of the Federal Election Campaign Act, as
amended by Public Law 94-283 in 1976 (2 U.S.C. Section 441 (b)
(2) shall be separately classified.
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- ---------------------------------------------------------------------------------------- -------------------------
$000
<S> <C>
NONE
-------------------------
TOTAL -
- ------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 24
PAGE 25
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
RENTS
ACCOUNT 931
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 931, "Rents",
classifying such expenses by major groupings of property, as
defined in the account definition of the Uniform System of
Accounts.
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------------
TYPE OF PROPERTY AMOUNT
- ----------------------------------------------------------------- --------------------------
$000
<S> <C>
Data Processing 1
Office Space 18
Transportation 2
--------------------------
TOTAL 21
- ---------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 25
PAGE 26
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
TAXES OTHER THAN INCOME TAXES
ACCOUNT 408
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide an analysis of Account 408, "Taxes Other Than Income
Taxes". Separate the analysis into two groups: (1) Other than
U.S. Government taxes, and (2) U.S. Government taxes. Specify
each of the various kinds of taxes and show the amounts thereof.
Provide a subtotal for each class of tax.
<TABLE>
<CAPTION>
- ------------------------------------------------------------------------------------
KIND OF TAX AMOUNT
- --------------------------------------------------------------- ------------
$000
<S> <C>
(1) Other than U.S. Government Taxes:
Unemployment (state) 12
--------
Total - Other 12
(2) U.S. Government Taxes:
Federal Insurance Contribution 28
Unemployment 3
--------
Total - Federal 31
--------
TOTAL 43
- -----------------------------------------------------------------------------------
</TABLE>
<PAGE> 26
PAGE 27
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
OTHER DEDUCTIONS
ACCOUNT 426.5
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 426.5, "Other
Deductions", classifying such expenses according to their nature.
<TABLE>
<CAPTION>
- -----------------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
- ----------------------------------- ------------------------ ----------------
$000
<S> <C>
NONE
----------------
TOTAL -
- -----------------------------------------------------------------------------------------
</TABLE>
<PAGE> 27
PAGE 28
ANNUAL REPORT OF COLUMBIA SERVICE PARTNERS, INC.
FOR THE YEAR ENDED DECEMBER 31, 1996
- --------------------------------------------------------------------------------
SCHEDULE XVIII
NOTES TO STATEMENT OF INCOME
- --------------------------------------------------------------------------------
INSTRUCTIONS:The space below is provided for important notes regarding the
statement of income or any account thereof. Furnish particulars as
to any significant increases and services rendered or expenses
incurred during the year. Notes relating to financial statements
shown elsewhere in this report may be indicated here by reference.
- --------------------------------------------------------------------------------
For additional notes, see Page 16, Notes to Financial Statements.
- --------------------------------------------------------------------------------
<PAGE> 28
PAGE 29
SIGNATURE
Pursuant to the requirements of the Public Utility Holding Company Act of
1935 and the rules and regulations fo the Securities and Exchange Commission
issued thereunder, the undersigned company has duly caused this report to be
signed on its behalf by the undersigned officer thereunto duly authorized.
COLUMBIA SERVICE PARTNERS, INC.
By: /s/ R. S. Gustafson
---------------------------------
Robert S. Gustafson, Controller
Date: April 28, 1997
<PAGE> 29
PAGE 30
COLUMBIA SERVICE PARTNERS
PRESIDENT
Trubisz
VICE PRESIDENT-RETAIL VICE PRESIDENT
Meyers Business Division
Administrative Assist
PROGRAM MANAGER ASSIST. CONTROLLER/MGR
CONSOMER PROGRAMS MARKET SUPPORT SERVICE
PROGRAM MANAGER PROGRAM MANAGER
CONSUMER PROGRAMS
PAYMENT PARTNER GAS LINE GUARANTEE INFORMATION SYSTEMS
Administrator Administrator Administrator
DATABASE-MANAGEMENT APPLIANCE REPAIR PRODUCT MERCHANDISING
Administrator Administrator Administrator
Senior Programmer
