<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, 1993 and Ending December 31, 1993
--------------- ------------------
To The
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
COLUMBIA GAS SYSTEM SERVICE CORPORATION
------------------------------------------------------------------------
(Exact Name of Reporting Company)
A Subsidiary Service Company
--------------------
("Mutual" or "Subsidiary")
Date of Incorporation December 31, 1932
-----------------
State or Sovereign Power under which Incorporated or Organized Delaware
--------------
Location of Principal Executive Offices of Reporting Company:
20 Montchanin Road, Wilmington, Delaware 19807
DONATO FURLANO, CONTROLLER
1600 Dublin Road
Columbus, Ohio 43215
------------------------------------------------------------------------------
(Name, title and address of officer to whom correspondence concerning
this report should be addressed)
THE COLUMBIA GAS SYSTEM, INC.
------------------------------------------------------------------------------
(Name of Principal Holding Company whose Subsidiaries are served by
Reporting Company)
<PAGE> 2
PAGE 2
INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing - Rule 94 provides that on or before the first day of May
in each calendar year, each mutual service company and each subsidiary
service company as to which the Commission shall have made a favorable
finding pursuant to Rule 88, and every service company whose application
for approval or declaration pursuant to Rule 88 is pending shall file
with the Commission an annual report on Form U- 13-60 and in accordance
with the Instructions for that form.
2. Number of Copies - Each annual report shall be filed in duplicate. The
company should prepare and retain at least one extra copy for itself in
case correspondence with reference to the report become necessary.
3. Period Covered by Report - The first report filed by any company shall
cover the period from the date the Uniform System of Accounts was
required to be made effective as to that company under Rules 82 and 93 to
the end of that calendar year. Subsequent reports should cover a
calendar year.
4. Report Format - Reports shall be submitted on the forms prepared by the
Commission. If the space provided on any sheet of such form is
inadequate, additional sheets may be inserted on the same size as a sheet
of the form or folded to such size.
5. Money Amounts Displayed - All money amounts required to be shown in
financial statements may be expressed in whole dollars, in thousands of
dollars or in hundred thousands of dollars, as appropriate and subject to
provisions of Regulation S-X (Section 210.3-01[b]).
6. Deficits Displayed - Deficits and other like entries shall be indicated
by the use of either brackets or a parenthesis with corresponding
reference in footnotes. (Regulation S-X, Section 210.3-01[c])
7. Major Amendments or Corrections - Any company desiring to amend or
correct a major omission or error in a report after it has been filed
with the Commission shall submit an amended report including only those
pages, schedules, and entries that are to be amended or corrected. A
cover letter shall be submitted requesting the Commission to incorporate
the amended report changes and shall be signed by a duly authorized
officer of the company.
8. Definitions - Definitions contained in Instruction 01-8 to the Uniform
System of Accounts for Mutual Service Companies and Subsidiary Service
Companies, Public Utility Holding Company Act of 1935, as amended
February 2, 1979, shall be applicable to words or terms used specifically
within this Form U-13-60.
9. Organization Chart - The service company shall submit with each annual
report a copy of its current organization chart.
10. Methods of Allocation - The service company shall submit with each annual
report a listing of the currently effective methods of allocation being
used by the service company and on file with the Securities and Exchange
Commission pursuant to the Public Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed - The service
company shall submit with each annual report a copy of the annual
statement supplied to each associate company in support of the amount of
compensation for use of capital billed during the calendar year.
<PAGE> 3
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 7-8
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY ........ Schedule III 9
INVESTMENTS ........................................ Schedule IV 10
ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES ....... Schedule V 11-12
FUEL STOCK EXPENSES UNDISTRIBUTED .................. Schedule VI 13
STORES EXPENSE UNDISTRIBUTED ....................... Schedule VII 14
MISCELLANEOUS CURRENT AND ACCRUED ASSETS ........... Schedule VIII 15
MISCELLANEOUS DEFERRED DEBITS ...................... Schedule IX 16
RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES Schedule X 17
PROPRIETARY CAPITAL ................................ Schedule XI 18
LONG-TERM DEBT ..................................... Schedule XII 19
CURRENT AND ACCRUED LIABILITIES .................... Schedule XIII 20-21
NOTES TO FINANCIAL STATEMENTS ...................... Schedule XIV 22-23
COMPARATIVE INCOME STATEMENT ........................... Schedule XV 24
ANALYSIS OF BILLING - ASSOCIATE COMPANIES .......... Account 457 25
ANALYSIS OF BILLING - NONASSOCIATIVE COMPANIES ..... Account 458 26
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND
NONASSOCIATE COMPANIES ........................... Schedule XVI 27
SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE
FUNCTION ......................................... Schedule XVII 28-29
DEPARTMENTAL ANALYSIS OF SALARIES .................. Account 920 30
OUTSIDE SERVICES EMPLOYED .......................... Account 923 31-33
EMPLOYEE PENSIONS AND BENEFITS ..................... Account 926 34
GENERAL ADVERTISING EXPENSES ....................... Account 930.1 35
MISCELLANEOUS GENERAL EXPENSES ..................... Account 930.2 36
RENTS .............................................. Account 931 37
TAXES OTHER THAN INCOME TAXES ...................... Account 408 38
DONATIONS .......................................... Account 426.1 39
OTHER DEDUCTIONS ................................... Account 426.5 40
NOTES TO STATEMENT OF INCOME ....................... Schedule XVIII 41
- -------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 4
PAGE 4
- -------------------------------------------------------------------------------
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
- -------------------------------------------------------------------------------
<TABLE>
<CAPTION>
Page
Description of Reports or Statements Number
- ------------------------------------------------------------------------------- ------
<S> <C>
ORGANIZATION CHART .................................................. 42
METHODS OF ALLOCATION ............................................... 43
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED .......... 44-45
- ---------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 5
PAGE 5
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
1993
- --------------------------------------------------------------------------------
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) ......... 42,776 41,354
107 Construction work in progress (Schedule II) .... - 112
------- -------
Total Property .......................... 42,776 41,466
------- -------
108 Less accumulated provision for depreciation and
amortization of service company property
(Schedule III) ................................ 18,869 15,247
------- -------
Net Service Company Property ............ 23,907 26,219
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other investments (Schedule IV) ................ - -
------- -------
Total Investments ....................... - -
------- -------
CURRENT AND ACCRUED ASSETS
131 Cash ........................................... 16 818
134 Special deposits ............................... 190 188
135 Working funds .................................. 28 29
136 Temporary cash investments (Schedule IV) ....... - -
141 Notes receivable ............................... 6 16
143 Accounts receivable ............................ 950 1,059
144 Accumulated provision for uncollectible accounts - -
146 Accounts receivable from associate companies
(Schedule V) .................................. 16,304 5,732
Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies ......................... - -
163 Stores expense undistributed (Schedule VII) .... - -
165 Prepayments .................................... 622 1,086
174 Miscellaneous current and accrued assets
(Schedule VIII) ............................... - -
------- -------
Total Current and Accrued Assets ........ 18,116 8,928
------- -------
DEFERRED DEBITS
181 Unamortized debt expense ....................... - -
184 Clearing accounts .............................. 10,214 4,044
186 Miscellaneous deferred debits (Schedule IX) .... 14,167 13,628
188 Research, development, or demonstration
expenditures (Schedule X) ..................... - -
190 Accumulated deferred income taxes .............. 2,233 1,729
------- -------
Total Deferred Debits ................... 26,614 19,401
------- -------
TOTAL ASSETS AND OTHER DEBITS ........... 68,637 54,548
======= =======
- -----------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 6
PAGE 6
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
- --------------------------------------------------------------------------------
SCHEDULE I- COMPARATIVE BALANCE SHEET
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL AS OF DECEMBER 31
- ------- ------------------------------------------------- ---------------------
CURRENT PRIOR
------- -------
<S> <C> <C> <C>
$000 $000
PROPRIETARY CAPITAL
201 Common stock issued (Schedule XI) ................ 13,000 13,000
211 Miscellaneous paid-in-capital (Schedule XI) ...... - -
215 Appropriated retained earnings (Schedule XI) ..... - -
216 Unappropriated retained earnings (Schedule XI).... 156 222
------- -------
Total Proprietary Capital ................. 13,156 13,222
------- -------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) 18,240 9,453
224 Other long-term debt (Schedule XII) .............. - -
225 Unamortized premium on long-term debt ............ - -
226 Unamortized discount on long-term debt-debit ..... - -
------- ------
Total Long-Term Debt ...................... 18,240 9,453
------- ------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable .................................... - -
232 Accounts payable ................................. 1,630 4,826
233 Notes payable to associate companies (Schedule
XIII) ........................................... 1,613 3,018
234 Accounts payable to associate companies
(Schedule XIII) ................................. 2,597 1,515
236 Taxes accrued .................................... 396 (880)
237 Interest accrued ................................. 741 639
238 Dividends declared ............................... - -
241 Tax collections payable .......................... - -
242 Miscellaneous current and accrued liabilities
(Schedule XIII) ............................... 11,685 4,369
------- ------
Total Current and Accrued Liabilities ..... 18,662 13,487
------- -------
DEFERRED CREDITS
253 Other deferred credits ........................... 14,414 13,235
255 Accumulated deferred investment tax credits .... - -
------- -------
Total Deferred Credits .................... 14,414 13,235
------- -------
282 ACCUMULATED DEFERRED INCOME TAXES ................... 4,165 5,151
------- -------
TOTAL LIABILITIES AND PROPRIETARY
CAPITAL ................................. 68,637 54,548
======= =======
- ------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 7
PAGE 7
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE II - SERVICE COMPANY PROPERTY
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
BALANCE BALANCE
AT AT
BEGINNING RETIREMENTS OTHER CLOSE
DESCRIPTION OF YEAR ADDITIONS OR SALES CHANGES (1) OF YEAR
- ----------------------------- --------- --------- ----------- ----------- -------
$000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C>
SERVICE COMPANY PROPERTY
Account:
301 ORGANIZATION.......... - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT .... - - - - -
304 LAND AND LAND RIGHTS.. 720 - - - 720
305 STRUCTURES AND
IMPROVEMENTS ........ 21,355 200 (48) - 21,507
306 LEASEHOLD IMPROVEMENTS - - - - -
307 EQUIPMENT (2) ........ 14,341 1,182 (187) - 15,336
308 OFFICE FURNITURE AND
EQUIPMENT ........... 3,753 147 (15) - 3,885
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT .... - - - - -
310 AIRCRAFT AND AIRPORT
EQUIPMENT ........... 248 - - - 248
311 OTHER SERVICE COMPANY
PROPERTY (3) ........ 937 31 - 112 1,080
------ -------- ----------- ---------- -------
SUB-TOTAL .... 41,354 1,560 (250) 112 42,776
107 CONSTRUCTION WORK IN
PROGRESS (4) ........ 112 - - (112) -
------ --------- ----------- ---------- -------
TOTAL ........ 41,466 1,560 (250) - 42,776
====== ========= =========== ========== =======
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
</TABLE>
- --------------------------------------------------------------------------------
<PAGE> 8
PAGE 8
SCHEDULE II - CONTINUED
- --------------------------------------------------------------------------------
(2) SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE
SERVICE COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT
ADDITIONS DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR:
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
BALANCE AT
CLOSE OF
SUBACCOUNT DESCRIPTION ADDITIONS YEAR
- --------------------------------------------------------- --------- ----------
$000 $000
<S> <C> <C> <C>
307-1 Communications Test Equipment .................... 222 1,319
307-2 Communications Management Center ................. 13 1,973
307-3 Data Processing Equipment ........................ 242 7,749
307-4 Stationery Equipment ............................. 162 1,622
307-5 Research & Laboratory Equipment .................. 0 645
307-9 Personal Computer and Peripheral Equipment ....... 543 1,688
307-10 Distribution Research Equipment .................. 0 340
--------- ----------
TOTAL ....................................... 1,182 15,336
- -----------------------------------------------------------------------------------------------------------------
</TABLE>
(3) DESCRIBE OTHER SERVICE COMPANY PROPERTY:
Costs incurred in the internal development of the Employee Accounting
System Interface, Labor Distribution System, and Intercompany Billing
software.
- -----------------------------------------------------------------------------
(4) DESCRIBE CONSTRUCTION WORK IN PROGRESS:
Internal costs associated with the development of an inter-company
billing system.
- ----------------------------------------------------------------------------
<PAGE> 9
PAGE 9
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -----------------------------------------------------------------------------
SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY
- -----------------------------------------------------------------------------
<TABLE>
<CAPTION>
ADDITIONS
BALANCE CHARGED OTHER BALANCE
AT TO CHANGES AT
BEGINNING ACCOUNT ADD CLOSE
DESCRIPTION OF YEAR 403 RETIREMENTS (DEDUCT)(1) OF YEAR
- ----------------------------- --------- --------- ----------- ----------- -------
$000 $000 $000 $000 $000
ACCOUNT
<S> <C> <C> <C> <C> <C> <C>
301 ORGANIZATION ........... - - - - -
303 MISCELLANEOUS INTANGIBLE
PLANT ................. - - - - -
304 LAND AND LAND RIGHTS ... - - - - -
305 STRUCTURES AND
IMPROVEMENTS .......... 6,633 429 (1) - 7,061
306 LEASEHOLD IMPROVEMENTS . - - - - -
307 EQUIPMENT .............. 6,249 2,865 (166) - 8,948
308 OFFICE FURNITURE AND
FIXTURES .............. 1,657 258 (12) - 1,903
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT ...... - - - - -
310 AIRCRAFT AND AIRPORT
EQUIPMENT ............. 209 39 - - 248
311 OTHER SERVICE COMPANY
PROPERTY .............. 499 210 - - 709
--- ------ --------- ---------- ------
TOTAL .......... 15,247 3,801 (179) - 18,869
======== ======= ======= ======== =========
</TABLE>
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
- --------------------------------------------------------------------------------
<PAGE> 10
PAGE 10
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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 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
- -------------------------------------------------------- --------- ----------
$000 $000
<S> <C> <C>
ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES ........ None None
ACCOUNT 124 - OTHER INVESTMENTS ........................ None None
ACCOUNT 136 - TEMPORARY CASH INVESTMENTS ..............
System Money Pool None None
--------- ----------
TOTAL .......................................... None None
========= ==========
- ------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 11
PAGE 11
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
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
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- -------------------------------------------------------- --------- -----------
$000 $000
<S> <C> <C>
ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE
COMPANIES
Columbia Gas System Money Pool ......................... 1,904 12,017
The Columbia Gas System, Inc............................ 721 730
Columbia Gas Development Corporation ................... 26 25
Columbia Gulf Transmission Company ..................... 114 16
Columbia Energy Services................................ (1) -
Columbia Propane Corporation ........................... - 1
TriStar Ventures Corporation ........................... 6 1
Columbia LNG Corporation ............................... 24 5
Columbia Coal Gasification Corporation ................. 2 7
Columbia Gas of Kentucky, Inc. ......................... 18 57
Columbia Gas of Ohio, Inc. ............................. 213 831
Columbia Gas of Maryland, Inc. ......................... 4 8
Columbia Gas of Pennsylvania, Inc. ..................... 86 (3)
Commonwealth Gas Services, Inc. ........................ 9 32
Commonwealth Propane, Inc. ............................. 6 49
Columbia Transmission Investment Company ............... 32 8
TriStar Capital Corporation ............................ 37 -
Columbia Gas Transmission Corporation .................. 2,517 2,503
Columbia Natural Resources, Inc. ....................... 14 17
------- -----------
TOTAL ........................................ 5,732 16,304
- -------------------------------------------------------------------------------------------------------------
</TABLE>
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS:
<TABLE>
<CAPTION>
TOTAL
PAYMENTS
----------
$000
<S> <C>
See Schedule V-A, page 12
Total Payment .......................................... 188,474
- -------------------------------------------------------------------------------------------------------------
</TABLE>
On July 31, 1991, The Columbia Gas System, Inc. (CG) and Columbia Gas
Transmission Corporation (TCO) filed separate petitions in Delaware seeking
protection under Chapter 11 of the Federal Bankruptcy Code. The balances
subject to Chapter 11 proceedings, reflected as Accounts Receivable, from CG
and TCO as of December 31, 1993 are $702,000 and $2,226,000 respectively net of
offsets of $0 and $579,000 respectively.
<PAGE> 12
PAGE 12
SCHEDULE V-A
COLUMBIA GAS SYSTEM SERVICE CORPORATION
Convenience & Accommodation Payments
For the Year Ended December 31, 1993
<TABLE>
<CAPTION>
Postage
Employee Employee PH&H Corporate &
Associate Company Benefits Payroll Leases Insurance Mailing Other Total
- ----------------------------------------- -------- -------- ------ --------- ------- ------ -------
<S> <C> <C> <C> <C> <C> <C> <C>
The Columbia Gas System, Inc............. 614 0 0 532 2 293 1,441
Columbia Gas Development Corporation..... 2,692 11,580 28 2,075 0 358 16,733
Columbia Gulf Transmission Company....... 8,243 0 540 3,116 2 190 12,091
Columbia Energy Services................. 158 758 0 30 0 45 991
Columbia Propane Corporation............. 294 1,161 160 79 1 13 1,708
TriStar Ventures Corporation............. 78 397 0 27 0 73 575
Columbia LNG Corporation................. 335 1,073 7 342 0 149 1,906
Columbia Coal Gasification Corporation... 58 178 2 41 0 20 299
Columbia Gas of Kentucky, Inc............ 2,673 0 517 468 0 73 3,731
Columbia Gas of Ohio, Inc................ 24,377 0 4,388 2,737 5,714 2,017 39,233
Columbia Gas of Maryland, Inc............ 1,028 0 179 246 1 40 1,494
Columbia Gas of Pennsylvania, Inc........ 8,167 0 1,972 1,339 4 249 11,731
Commonwealth Gas Services, Inc........... 3,510 0 807 476 4 97 4,894
Commonwealth Propane, Inc................ 2,066 9,787 867 537 0 39 13,296
TriStar Capital Corporation ............. 0 0 0 7 0 1 8
Columbia Gas Transmission Corporation.... 44,358 0 5,414 4,123 5 1,270 55,170
Columbia Atlantic Trading, Inc........... 0 0 0 15 0 0 15
Columbia Natural Resources, Inc.......... 3,817 17,304 1,336 564 2 135 23,158
-------- -------- ------ --------- ------- ------ -------
Total................................ 102,468 42,238 16,217 16,754 5,735 5,062 188,474
======== ======== ====== ========= ======= ====== =======
</TABLE>
<PAGE> 13
PAGE 13
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED
- --------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect to
fuel stock expenses during the year and indicate amount
attributable to each associate company. Under the section
headed "Summary" listed below give an overall report of the fuel
functions performed by the service company.
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DESCRIPTION LABOR EXPENSES TOTAL
- ------------------------------------------------------ ----- -------- -----
$000 $000 $000
<S> <C> <C> <C>
ACCOUNT 152 - FUEL STOCK EXPENSES UNDISTRIBUTED ...... None None None
---- ------ -----
TOTAL ......................................... None None None
- ---------------------------------------------------------------------------------
</TABLE>
SUMMARY:
- --------------------------------------------------------------------------------
<PAGE> 14
PAGE 14
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED
- --------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with respect to
stores expense during the year and indicate amount attributable
to each associate company.
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DESCRIPTION LABOR EXPENSES TOTAL
- ------------------------------------------------------ ----- -------- -----
$000 $000 $000
<S> <C> <C> <C>
ACCOUNT 163 - STORES EXPENSES UNDISTRIBUTED .......... None None None
----- ----- -----
TOTAL ......................................... None None None
- ---------------------------------------------------------------------------------
</TABLE>
<PAGE> 15
PAGE 15
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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 ......................................... None None
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 16
PAGE 16
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide 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
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
<S> <C> <C>
Other Post Retirement Employee Benefits................. 11,376 12,990
Intangible Asset - Pension Restoration Plan ............ 1,602 1,127
EDP Software Costs ..................................... 636 47
Payroll Checks Returned to General Funds ............... 5 1
Miscellaneous (2)....................................... 9 2
--------- ---------
TOTAL ........................................... 13,628 14,167
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 17
PAGE 17
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE X
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide description of each material research, development, or
demonstration project which incurred costs by the service
corporation during the year.
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- ------------------------------------------------------------------------ ------
$000
<S> <C>
NONE
TOTAL ........................................................... 0
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 18
PAGE 18
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE XI - PROPRIETARY CAPITAL
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
OUTSTANDING CLOSE OF PERIOD
NUMBER OF SHARES PAR OR STATED VALUE ----------------------------
ACCOUNT NUMBER CLASS OF STOCK AUTHORIZED PER SHARE NO. OF SHARES TOTAL AMOUNT
- -------------- ------------------ ---------------- ------------------- ------------- -----------
<S> <C> <C> <C> <C> <C>
201 COMMON STOCK ISSUED 130,000 $100.00 130,000 $13,000,000
- ----------------------------------------------------------------------------------------------------------------
</TABLE>
INSTRUCTIONS: Classify amounts in each account with brief explanation,
disclosing the general nature of which give rise to the
reported amount.
<TABLE>
<CAPTION>
- ---------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
- ---------------------------------------------------------------------------------------------------------------
<S> <C>
ACCOUNT 211 - MISCELLANEOUS PAID-IN CAPITAL .................................................... None
ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS ................................................... None
---------
TOTAL ..................................................................................... None
- --------------------------------------------------------------------------------------------------------------
</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 BALANCE AT
BEGINNING NET INCOME DIVIDENDS CLOSE
DESCRIPTION OF YEAR OR (LOSS) PAID OF YEAR
- ------------------------------------------------------------- --------- ---------- --------- ----------
$000 $000 $000 $000
<S> <C> <C> <C> <C>
ACCOUNT 216 - UNAPPROPRIATED RETAINED EARNINGS .............. 222 1,812 1,878 156
</TABLE>
<TABLE>
<CAPTION>
Rate/Share Amount of Dividend Date Declared Date Paid
- ---------- ------------------ ------------- ---------
$ $000
<S> <C> <C> <C> <C> <C> <C> <C>
4.00 520 02/10/93 02/26/93
3.50 455 05/12/93 05/28/93
3.50 455 08/11/93 08/31/93
3.45 448 11/10/93 11/30/93 -------- --------- -------- --------
TOTAL........................................................ 222 1,812 1,878 156
- ----------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 19
PAGE 19
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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 BALANCE AT DEDUC- BALANCE AT
CLASS & SERIES OF INTEREST AMOUNT BEGINNING ADDI- TIONS CLOSE
NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR TIONS (1) OF YEAR
- --------------------------------------- -------------- -------- -------- ---------- ---------- ----- ------ ----------
% $000 $000 $000 $000 $000
ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES:
<S> <C> <C> <C> <C> <C> <C> <C> <C>
The Columbia Gas System, Inc. 6-7/10% Promissory Note 5-31-94 6-7/10 250 10 - 10 -
The Columbia Gas System, Inc. 7 % Promissory Note 5-31-94 7 600 24 - 24 -
The Columbia Gas System, Inc. 7 % Promissory Note 5-31-95 7 200 16 - 8 8
The Columbia Gas System, Inc. 8-3/10% Promissory Note 5-31-97 8-3/10 4,400 704 - 176 528
The Columbia Gas System, Inc. 8-4/10% Promissory Note 5-31-96 8-4/10 100 12 - 4 8
The Columbia Gas System, Inc. 9 % Promissory Note 5-31-95 9 830 66 - 33 33
The Columbia Gas System, Inc. 9.47 % Promissory Note 2-29-14 9.47 700 612 - 29 583
The Columbia Gas System, Inc. 9.47 % Promissory Note 2-28-14 9.47 400 350 - 17 333
The Columbia Gas System, Inc. 9.92 % Promissory Note 2-01-01 9.92 2,500 2,000 - 250 1,750
The Columbia Gas System, Inc. 9.92 % Promissory Note 2-01-01 9.92 2,900 2,320 - 290 2,030
The Columbia Gas System, Inc. 10.41 % Promissory Note 1-31-14 10.41 1,600 1,400 - 67 1,333
The Columbia Gas System, Inc. 10.58 % Promissory Note 1-31-03 10.58 700 467 - 47 420
The Columbia Gas System, Inc. 10.58 % Promissory Note 1-31-04 10.58 1,000 733 - 66 667
The Columbia Gas System, Inc. 12-9/10% Promissory Note 3-31-01 12-9/10 1,500 312 - 39 273
The Columbia Gas System, Inc. Variable Promissory Note 1-31-01 Variable 800 427 - 53 374
The Columbia Gas System, Inc. 8.25 % Promissory Note 4-30-03 8.25 5,000 - 4,500 500 4,500
The Columbia Gas System, Inc. 7.75 % Promissory Note 4-30-04 7.75 5,400 - 5,400 - 5,400
ACCOUNT 224 - OTHER LONG-TERM DEBT: - - -
------ ------ ----- ----- --------
TOTAL ................................................................. 28,880 9,453 9,900 1,613 18,240
- ---------------------------------------------------------------------------------------------------------------------------------
</TABLE>
(1) GIVE AN EXPLANATION OF DEDUCTIONS: The deductions represent the portion of
the Installment Promissory Notes which mature within one year.
- --------------------------------------------------------------------------------
<PAGE> 20
PAGE 20
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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
BEGINNING CLOSE
DESCRIPTION OF YEAR OF YEAR
- -------------------------------------------------------- ---------- -----------
<S> <C> <C>
$000 $000
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
See Schedule XIII-A .................................... 3,018 1,613
---------- ----------
TOTAL ........................................... 3,018 1,613
- ---------------------------------------------------------------------------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
Columbia Gas Transmission, Inc.......................... - 571
Columbia Gas Development Corporation.................... 51 18
Columbia Gulf Transmission Company...................... 35 55
Columbia Natural Resources, Inc......................... 34 50
Columbia Energy Services................................ 15 53
TriStar Ventures Corporation............................ 4 15
Columbia Atlantic Trading, Inc.......................... 2 1
The Columbia Gas System, Inc............................ 552 674
Columbia Gas of Kentucky, Inc........................... - 78
Columbia Gas of Ohio, Inc............................... 436 683
Columbia Gas of Maryland, Inc........................... 333 27
Columbia Gas of Pennsylvania, Inc....................... - 244
Commonwealth Gas Services, Inc.......................... 53 116
Columbia LNG Corporation................................ - 11
Commonwealth Propane.................................... - 1
---------- ----------
TOTAL ........................................... 1,515 2,597
- ---------------------------------------------------------------------------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED
LIABILITIES
Retirement Income Plan.................................. - 492
Accrued Vacation........................................ 2,297 2,134
Pension Retirement Benefits............................. 514 823
Aircraft Engine Overhaul Accrual........................ 474 578
Contract Retainage...................................... 340 787
Comprehensive Medical Expense Plan Accrual.............. 243 313
Dividend Reinvestment Plan.............................. 53 -
Flexible Spending....................................... 38 40
Dental Assistance Plan Accrual.......................... 30 31
Unclaimed Accounts...................................... 28 24
Arthur Andersen......................................... 10 116
Miscellaneous - (3)..................................... 6 5
Release & Retention Program............................. 336 4,700
Thrift Restoration Plan................................. - 42
Employee Agreements..................................... - 1,600
------- -------
TOTAL ........................................... 4,369 11,685
- ---------------------------------------------------------------------------------
</TABLE>
<PAGE> 21
PAGE 21
SCHEDULE XII-A
COLUMBIA GAS SYSTEM SERVICE CORPORATION
Notes Payable to Associate Companies
Account 233
<TABLE>
<CAPTION>
Balance at Balance at
Beginning Close
Of Year Of Year
---------- -----------
$000 $000
The Columbia Gas System, Inc.
<S> <C> <C>
6-7/10% Installment Promissory Note ........... 10 10
7 % Installment Promissory Note ........... 24 24
7 % Installment Promissory Note ........... 8 8
8-4/10% Installment Promissory Note ........... 4 4
8-3/10% Installment Promissory Note ........... 176 176
9 % Installment Promissory Note ........... 33 33
9.20 % Installment Promissory Note ........... 1,576 -
9.20 % Installment Promissory Note ........... 328 -
9.47 % Installment Promissory Note ........... 29 29
9.47 % Installment Promissory Note ........... 17 17
9.92 % Installment Promissory Note ........... 250 250
9.92 % Installment Promissory Note ........... 290 290
10.41 % Installment Promissory Note ........... 67 67
10.58 % Installment Promissory Note ........... 47 47
10.58 % Installment Promissory Note ........... 67 66
12-9/10% Installment Promissory Note ........... 39 39
Variable Installment Promissory Note ........... 53 53
8.25 % Installment Promissory Note ........... - 500
------- -------
Total ....................................... 3,018 1,613
======= =======
</TABLE>
<PAGE> 22
PAGE 22
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
- --------------------------------------------------------------------------------
INSTRUCTIONS: The space below is provided for important notes regarding the
financial statements or 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. Property, Plant and Equipment and Related Depreciation
Property, Plant and Equipment is stated at historical cost.
Depreciation is provided on a composite straight-line basis using the
average of depreciable property at the beginning and end of each year.
b. Income Taxes
The Corporation provides deferred taxes with respect to timing
differences in the recognition of revenues and expenses for tax and
accounting purposes. The major difference results from using
accelerated depreciation for tax purposes. The Corporation is included
in the Consolidated Federal Income Tax Return filed for The Columbia Gas
System, Inc.
c. Pension Costs
The Corporation participates in the Retirement Income Plan of The
Columbia Gas System, Inc. This is a trusteed noncontributory Retirement
Income Plan which, with certain minor exceptions, covers all regular
employees. The Service Corporation's portion amounted to $2,194,252 in
1993 and $2,015,343 in 1992, including the amortization of unfunded
prior service costs.
d. Leases
Payments made by the Corporation in connection with operating leases
are charged to expense as incurred.
e. Account Numbers
The Corporation uses certain FERC accounts which do not match
existing SEC accounts; therefore, the year-end balances of the following
FERC accounts were reclassified to a corresponding SEC account.
- --------------------------------------------------------------------------------
<PAGE> 23
PAGE 23
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
- --------------------------------------------------------------------------------
(e. Account Number cont'd)
<TABLE>
<CAPTION>
Account Number
------------- Year-End
Account Description FERC SEC Balance
------------------- ---- --- --------
($000)
<S> <C> <C> <C>
Interest Receivable 171 143 894
Deferred Income Taxes 283 282 1,031
</TABLE>
f. Post-Retirement Benefits Other Than Pensions
During 1991, the System adopted SFAS No. 106, Employer's
Accounting for Post-Retirement Benefits Other Than Pensions,
retroactive to January 1, 1991. The Corporation has elected to record
and defer the full amount of its estimated accumulated post-retirement
obligations other than pensions. These obligations total $12,990,009
as of December 31, 1993, and represent the actuarial present value of
the post-retirement benefits to be paid to current employees and
retirees based on services rendered.
g. System Money Pool
During 1993, the Corporation served as the administrator of the
System Money Pool, which allows for affiliate companies to loan excess
cash to other affiliate companies. Listed below are the outstanding
balances at December 31, 1992 and 1993 respectively.
<TABLE>
<CAPTION>
December 31, 1992 December 31, 1993
-------------------- --------------------
Investment Borrowing Investment Borrowing
---------- --------- ---------- ---------
($000) ($000) ($000) ($000)
<S> <C> <C> <C> <C>
Columbia Gas Development Corp........ 21,948 - 9,556 -
Columbia Gulf Transmission Corp...... 12,884 - 5,796 -
Columbia Energy Services............. 5,620 - 12,484 -
Columbia Propane Corp................ - 93 - 38
TriStar Ventures, Inc................ 1,747 - 6,154 -
Columbia LNG Corp.................... - 3,427 3,549 -
Columbia Coal Gasification........... - 213 - 2,511
Columbia Gas of Kentucky, Inc........ - 3,279 - 223
Columbia Gas of Ohio, Inc............ - 31,919 - 37,623
Columbia Gas of Maryland, Inc........ - 460 1,675 -
Columbia Gas of Pennsylvania, Inc.... - 10,881 - 17,101
Commonwealth Gas Services, Inc....... - 3,385 - 2,526
Commonwealth Propane, Inc............ - 269 - 1,172
Columbia Gas System Service Corp..... 1,904 - 12,017 -
TriStar Capital Corp................. - - 38 -
Columbia Atlantic Trading............ 698 - 692 -
Columbia Natural Resources........... 9,125 - 9,233 -
------- ------- ------- ------
TOTAL........................... 53,926 53,926 61,194 61,194
======= ======= ======= ======
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 24
PAGE 24
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
SCHEDULE XV
STATEMENT OF INCOME
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
1993 1992
------------ ----------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
- ------- ------------------------------------------- ------------ ----------
$000 $000
<S> <C> <C> <C>
INCOME
457 Services rendered to associate companies. 77,244 67,694
458 Services rendered to nonassociate
companies .............................. - 104
421 Miscellaneous income or loss ............ - -
------------ ----------
Total Income ............................ 77,244 67,798
------------ ----------
EXPENSE
920 Salaries and wages ...................... 28,218 28,186
921 Office supplies and expenses ............ 6,309 6,167
922 Administrative expense transferred -
credit ................................. (937) (754)
923 Outside services employed ............... 5,910 3,479
924 Property insurance ...................... 310 261
925 Injuries and damages .................... 134 86
926 Employee pensions and benefits .......... 7,357 7,030
928 Regulatory commission expense ........... 4 71
930.1 General advertising expenses ............ - -
930.2 Miscellaneous general expenses .......... 7,218 1,185
931 Rents ................................... 8,853 10,393
932 Maintenance of structures and
equipment .............................. 2,978 2,909
403 Depreciation and amortization expense ... 3,800 2,933
408 Taxes other than income taxes ........... 2,654 2,849
409 Income Taxes ............................ 2,594 2,485
410 Provision for deferred income taxes ..... 3,224 2,502
411 Provision for deferred income taxes -
credit ................................. (4,715) (3,709)
411.5 Investment tax credit ................... - 52
426.1 Donations ............................... 61 36
426.5 Other deductions ........................ - (1,531)
427 Interest on long-term debt .............. - -
430 Interest on debt to associate companies . 1,985 1,863
431 Other interest expense .................. (525) (633)
------------ ----------
Total Expense ....................... 75,432 65,860
------------ ----------
Net Income or (Loss) ................ 1,812 1,938
------------ ----------
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 25
PAGE 25
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
ANALYSIS OF BILLING
ASSOCIATE COMPANIES
ACCOUNT 457
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DIRECT INDIRECT COMPENSAT'N TOTAL
COSTS COSTS FOR USE AMOUNT
NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED
- -------------------------------------- ------- ------- ----------- ------
457-1 457-2 457-3
------- ------- -----------
$000 $000 $000 $000
<S> <C> <C> <C> <C>
The Columbia Gas System, Inc. ......... 1,941 1,963 290 4,194
Columbia Gas Development Corporation .. 1,097 1,114 164 2,375
Columbia Gulf Transmission Company .... 3,078 1,839 270 5,187
Columbia Energy Services .............. 185 223 32 440
Columbia Propane Corporation .......... 85 89 13 187
TriStar Ventures Corporation .......... 375 562 81 1,018
Columbia LNG Corporation .............. 445 587 88 1,120
Columbia Coal Gasification Corporation. 28 32 5 65
Columbia Gas of Kentucky, Inc. ........ 1,674 612 91 2,377
Columbia Gas of Ohio, Inc. ............ 14,992 5,028 742 20,762
Columbia Gas of Maryland, Inc. ........ 517 204 30 751
Columbia Gas of Pennsylvania, Inc. .... 4,977 1,868 275 7,120
Commonwealth Gas Services, Inc......... 2,362 868 128 3,358
Commonwealth Propane, Inc. ............ 262 271 41 574
Columbia Transmission Investment Co.... 67 91 13 171
TriStar Capital Corporation ........... 4 5 1 10
Columbia Gas Transmission Corporation . 14,344 6,827 1,009 22,180
Columbia Atlantic Trading, Inc......... 6 9 1 16
Columbia Natural Resources, Inc. ...... 1,027 794 118 1,939
------ ------ ----- ------
Total Amount Billed in 1993....... 47,466 22,986 3,392 73,844
Reconciliations to Total Revenues:
Difference between Amount of
Unbilled Revenue December 1992 and
December 1993 ..................... (8,049) 11,044 405 3,400
------- ------ ---------- ------
TOTAL .......................... 39,417 34,030 3,797 77,244
- --------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 26
PAGE 26
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES
ACCOUNT 458
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DIRECT INDIRECT COMPENSATION
COST COST FOR USE TOTAL EXCESS OR AMOUNT
NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED
- ---------------------------------------- ------- ------- ---------- ----- ---------- ------
458-1 458-2 458-3 458-4
------- -------- ------------ ----------
$000 $000 $000 $000 $000 $000
<S> <C>
N O N E
- ------------------------------------------------------------------------------------------------------------------
INSTRUCTION: Provide a brief description of the services rendered to each nonassociate company:
- ------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 27
PAGE 27
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
<TABLE>
<CAPTION>
ASSOCIATE COMPANY NONASSOCIATE COMPANY
CHARGES CHARGES
-------------------------------- -----------------------------
DIRECT INDIRECT DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL
- --------------------------- ------ -------- ------- ------ -------- ------
$000 $000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C>
920 SALARIES AND WAGES .............. 17,755 10,463 28,218 - - -
921 OFFICE SUPPLIES AND EXPENSES .... 4,104 2,205 6,309 - - -
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CR.................. (6) (931) (937) - - -
923 OUTSIDE SERVICES EMPLOYED ....... 5,045 865 5,910 - - -
924 PROPERTY INSURANCE .............. - 310 310 - - -
925 INJURIES AND DAMAGES ............ 78 56 134 - - -
926 EMPLOYEE PENSIONS & BENEFITS .... 296 7,061 7,357 - - -
928 REGULATORY COMMISSION EXPENSE ... 4 - 4 - - -
930.1 GENERAL ADVERTISING EXPENSES .... - - - - - -
930.2 MISCELLANEOUS GENERAL EXPENSES .. (727) 7,945 7,218 - - -
931 RENTS ........................... 8,508 345 8,853 - - -
932 MAINTENANCE OF STRUCTURES AND
EQUIP. ......................... 2,030 948 2,978 - - -
403 DEPRECIATION AND AMORTIZATION
EXPENSE ........................ 2,252 1,548 3,800 - - -
408 TAXES OTHER THAN INCOME TAXES ... 78 2,576 2,654 - - -
409 INCOME TAXES .................... - 2,594 2,594 - - -
410 PROVISION FOR DEFERRED INCOME
TAXES .......................... - 3,224 3,224 - - -
411 PROVISION FOR DEFERRED INCOME
TAXES-CR ..................... - (4,715) (4,715) - - -
411.5 INVESTMENT TAX CREDIT ........... - - - - - -
426.1 DONATIONS ....................... - 61 61 - - -
426.5 OTHER DEDUCTIONS ................ - - - - - -
427 INTEREST ON LONG-TERM DEBT ...... - - - - - -
431 OTHER INTEREST EXPENSE .......... - (525) (525) - - -
Reimbursed Exp. for Nonassociates - - - - - -
---------------------------------
INSTRUCTION: Total cost of service
will equal for associate and nonassoci-
ate companies the total amount billed
under their separate analysis of
billing schedules.
- --------------------------------------- ------ ------ ------ ----- ------ -----
TOTAL EXPENSES .................... 39,417 34,030 73,447 - - -
------ ------ ------ ----- ------ -----
COMPENSATION FOR USE OF EQUITY
CAPITAL 1,812 -
------ -----
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES 1,985 -
------ -----
TOTAL COST OF SERVICE ............. 77,244 -
- --------------------------------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
TOTAL CHARGES FOR
SERVICE
DIRECT INDIRECT
------------------------------
DESCRIPTION OF ITEMS COST COST TOTAL
- --------------------------- ------ -------- -------
$000 $000 $000
<S> <C> <C> <C>
920 SALARIES AND WAGES .............. 17,755 10,463 28,218
921 OFFICE SUPPLIES AND EXPENSES .... 4,104 2,205 6,309
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CR..................... (6) (931) (937)
923 OUTSIDE SERVICES EMPLOYED ....... 5,045 865 5,910
924 PROPERTY INSURANCE .............. - 310 310
925 INJURIES AND DAMAGES ............ 78 56 134
926 EMPLOYEE PENSIONS & BENEFITS .... 296 7,061 7,357
928 REGULATORY COMMISSION EXPENSE ... 4 - 4
930.1 GENERAL ADVERTISING EXPENSES .... - - -
930.2 MISCELLANEOUS GENERAL EXPENSES .. (727) 7,945 7,218
931 RENTS ........................... 8,508 345 8,853
932 MAINTENANCE OF STRUCTURES AND
EQUIP. ......................... 2,030 948 2,978
403 DEPRECIATION AND AMORTIZATION
EXPENSE ........................ 2,252 1,548 3,800
408 TAXES OTHER THAN INCOME TAXES ... 78 2,576 2,654
409 INCOME TAXES .................... - 2,594 2,594
410 PROVISION FOR DEFERRED INCOME
TAXES ..................... - 3,224 3,224
411 PROVISION FOR DEFERRED INCOME
TAXES-CR ..................... - (4,715) (4,715)
411.5 INVESTMENT TAX CREDIT ........... - - -
426.1 DONATIONS ....................... - 61 61
426.5 OTHER DEDUCTIONS ................ - - -
427 INTEREST ON LONG-TERM DEBT ...... - - -
431 OTHER INTEREST EXPENSE .......... - (525) (525)
Reimbursed Exp. for Nonassociates - - -
---------------------------------
INSTRUCTION: Total cost of service
will equal for associate and nonassoci-
ate companies the total amount billed
under their separate analysis of
billing schedules.
- --------------------------------------- ------ ------ ------
TOTAL EXPENSES .................... 39,417 34,030 73,447
------ ------ ------
COMPENSATION FOR USE OF EQUITY
CAPITAL 1,812
------
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES 1,985
------
TOTAL COST OF SERVICE ............ 77,244
- ----------------------------------------------------------------------------
</TABLE>
<PAGE> 28
PAGE 28
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
SCHEDULE XVII
- -------------------------------------------------------------------------------
SCHEDULE OF EXPENSE DISTRIBUTION BY
DEPARTMENT OR SERVICE FUNCTION
- -------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DEPARTMENT OR SERVICE FUNCTION
----------------------------------
Air Corporate
TOTAL Trans- Communi-
DESCRIPTION OF ITEMS AMOUNT OVERHEAD Accounting portation cations
- ----------------------------------- ------- -------- ---------- --------- --------
$000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C>
920 SALARIES AND WAGES .......... 28,218 10,463 1,650 785 235
921 OFFICE SUPPLIES AND EXPENSES. 6,309 2,205 50 619 41
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CREDIT ........ (937) (931) (6) - -
923 OUTSIDE SERVICES EMPLOYED.. 5,910 865 20 - 428
924 PROPERTY INSURANCE .......... 310 310 - - -
925 INJURIES AND DAMAGES ........ 134 56 - 78 -
926 EMPLOYEE PENSIONS & BENEFITS. 7,357 7,061 - 223 -
928 REGULATORY COMMISSION EXPENSE 4 - 2 - -
930.1 GENERAL ADVERTISING EXPENSES. - - - - -
930.2 MISCELLANEOUS GENERAL EXP.... 7,218 7,945 329 (276) 17
931 RENTS ....................... 8,853 345 - 1,192 -
932 MAINTENANCE OF STRUCTURES
AND EQUIPMENT .............. 2,978 948 - 148 -
403 DEPRECIATION AND AMORTIZATION
EXPENSE .................... 3,800 1,548 - 39 -
408 TAXES OTHER THAN INCOME TAXES 2,654 2,576 - 58 -
409 INCOME TAXES ................ 2,594 2,594 - - -
410 PROVISION FOR DEFERRED INCOME
TAXES ...................... 3,224 3,224 - - -
411 PROVISION FOR DEFERRED INCOME
TAXES-CREDIT ............... (4,715) (4,715) - - -
411.5 INVESTMENT TAX CREDIT ....... - - - - -
426.1 DONATIONS ................... 61 61 - - -
426.5 OTHER DEDUCTIONS ............ - - - - -
427 INTEREST ON LONG-TERM DEBT .. - - - - -
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES .................. 1,985 1,985 - - -
431 OTHER INTEREST EXPENSE ...... (525) (525) - - -
- -----------------------------------
INSTRUCTION: Indicate each depart-
ment or service function. (See
Instruction 01-3 General Struc-
ture of Accounting System:
Uniform System Account)
- ----------------------------------- ------- -------- ---------- --------- --------
TOTAL EXPENSES .............. 75,432 36,015 2,045 2,866 721
- -------------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
DEPARTMENT OR SERVICE FUNCTION
----------------------------------------------
Environ-
Corporate Corporate mental
DESCRIPTION OF ITEMS Planning Services Affairs Executive
- ----------------------------------- --------- --------- -------- ----------
$000 $000 $000 $000
<S> <C> <C> <C> <C> <C>
920 SALARIES AND WAGES .......... 786 114 298 1,944
921 OFFICE SUPPLIES AND EXPENSES. 39 359 40 38
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CREDIT ........ - - - -
923 OUTSIDE SERVICES EMPLOYED.. 18 276 - 2,690
924 PROPERTY INSURANCE .......... - - - -
925 INJURIES AND DAMAGES ........ - - - -
926 EMPLOYEE PENSIONS & BENEFITS. - 49 - -
928 REGULATORY COMMISSION EXPENSE - - - -
930.1 GENERAL ADVERTISING EXPENSES. - - - -
930.2 MISCELLANEOUS GENERAL EXP.... 76 67 7 52
931 RENTS ....................... - 1 - -
932 MAINTENANCE OF STRUCTURES
AND EQUIPMENT .............. - - - -
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 CREDIT ....... - - - -
426.1 DONATIONS ................... - - - -
426.5 OTHER DEDUCTIONS ............ - - - -
427 INTEREST ON LONG-TERM DEBT .. - - - -
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES .................. - - - -
431 OTHER INTEREST EXPENSE ...... - - - -
- -----------------------------------
INSTRUCTION: Indicate each depart-
ment or service function. (See
Instruction 01-3 General Struc-
ture of Accounting System:
Uniform System Account)
- ----------------------------------- --------- --------- -------- ----------
TOTAL EXPENSES .............. 919 866 345 4,724
- -----------------------------------------------------------------------------------
</TABLE>
<PAGE> 29
PAGE 29
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- ------------------------------------------------------------------------------
SCHEDULE XVII
- ------------------------------------------------------------------------------
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
- ------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
- ------------------------------------------------------------------------------
<TABLE>
<CAPTION>
Informa-
ACCOUNT Financial General Human tion Investor
NUMBER Services Audit Resources Management Relations
- ------- --------- ------- --------- ---------- ---------
$000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C>
920 1,190 1,517 935 4,815 370
921 66 213 29 1,475 140
922 - - - - -
923 82 8 44 716 185
924 - - - - -
925 - - - - -
926 - - 24 - -
928 2 - - - -
930.1 - - - - -
930.2 56 41 153 (1,467) 67
931 - 30 - 7,283 -
932 - - - 1,877 -
403 - - - 2,213 -
408 - - - 20 -
409 - - - - -
410 - - - - -
411 - - - - -
411.5 - - - - -
426.1 - - - - -
426.5 - - - - -
427 - - - - -
430 - - - - -
431 - - - - -
- -------- -------- ------- --------- --------- --------
TOTAL
EXPENSES 1,396 1,809 1,185 16,932 762
- -------------------------------------------------------------------------------------
</TABLE>
<TABLE>
<CAPTION>
ACCOUNT Print Rates &
NUMBER Legal Services Regulation Tax
- ------- ----- -------- ---------- -----
$000 $000 $000 $000
<S> <C> <C> <C> <C>
920 1,507 682 171 756
921 185 751 15 44
922 - - - -
923 60 78 - 440
924 - - - -
925 - - - -
926 - - - -
928 - - - -
930.1 - - - -
930.2 118 20 3 10
931 2 - - -
932 5 - - -
403 - - - -
408 - - - -
409 - - - -
410 - - - -
411 - - - -
411.5 - - - -
426.1 - - - -
426.5 - - - -
427 - - - -
430 - - - -
431 - - - -
- -------- ------ ------- --------- -----
TOTAL
EXPENSES 1,877 1,531 189 1,250
- ---------------------------------------------------------------------
</TABLE>
<PAGE> 30
PAGE 30
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- ------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
- ------------------------------------------------------------------------------
<TABLE>
<CAPTION>
DEPARTMENTAL SALARY EXPENSE
------------------------------------------------- NUMBER
INCLUDED IN AMOUNTS BILLED TO PERSONNEL
NAME OF DEPARTMENT ------------------------------ ---------
Indicate each department or TOTAL PARENT OTHER NON END OF
service function AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
- --------------------------- ------ ------- ---------- ---------- ---------
$000 $000 $000 $000
<S> <C> <C> <C> <C> <C>
Accounting ................ 3,085 200 2,885 - 58
Air Transportation ........ 786 - 786 - 14
Corporate Communications .. 500 3 497 - 6
Corporate Planning ........ 1,078 - 1,078 - 12
Corporate Services ........ 2,162 34 2,128 - 67
Environmental Affairs ..... 371 - 371 - 5
Executive ................. 2,405 201 2,204 - 15
Financial Services ........ 1,476 36 1,440 - 23
General Audit ............. 2,276 4 2,272 - 35
Human Resources ........... 1,950 - 1,950 - 37
Information Management .... 7,141 37 7,104 - 145
Investor Relations ........ 519 - 519 - 9
Legal ..................... 1,800 266 1,534 - 25
Print Services ............ 1,434 11 1,423 - 2
Rates & Regulation ........ 267 2 265 - 3
Tax ....................... 968 19 949 - 12
------ ------ -------- -------- -------
TOTAL ................ 28,218 813 27,405 - 468
- ----------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 31
PAGE 31
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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 be shown.
Provide a subtotal for each type of service.
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
RELATIONSHIP
-------------
"A"=ASSOCIATE
"NA"=NON
FOR WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
- ------------------------------ -------------------------- ------------- ------
$000
<S> <C> <C>
See Schedule 923-A 5,910
- -----------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 32
PAGE 32
SCHEDULE 923-A
COLUMBIA GAS SYSTEM SERVICE CORPORATION
Outside Services Employed
Account 923
<TABLE>
<CAPTION>
RELATIONSHIP
"A"=ASSOCIATE
"NA"=NON AMOUNT
FOR WHOM PURCHASED ADDRESS ASSOCIATE $000 $000
- -------------------------------- ---------------------------------------- ------------- ---- ----
<S> <C> <C> <C> <C>
1-Special Services - Legal
- --------------------------
5 Organizations
Total Special Services - Legal .......... 18
-----
18
2-Special Services - Audit
- --------------------------
Arthur Andersen & Company 1345 Avenue of the Americas, New York,
NY 10105 ............................... NA 64
-----
Total Special Services - Audit .......... 64
3-Special Services - Other
- --------------------------
Electronic Data Processing
Capital Citicom, Inc. 2238 South Hamilton Road, Columbus,
Comdisco Disaster Recovery OH 43232-4304 ......................... NA 48
Services, Inc. P.O. Box 91753, Chicago, IL 60693 ...... NA 213
Computer Task Group, Inc. P.O. Box 60073, Charlotte, NC 28260 .... NA 49
Mead Data Central P.O. Box 100176, Atlanta, GA 30384 ..... NA 78
Real Decisions Corporation 22 Thorndal Circle, Darien, CT 06820 ... NA 54
19 Organizations 65
-----
507
Miscellaneous
Columbia Gas Transmission P.O. Box 1273, Charleston, WV 25325-1273.. A 312
Corp.
Dawson Temporaries 383 E. Broad St., Columbus, OH 43215 ..... NA 233
Harris Trust Company P.O. Box 1017, Wall St. Station, New York,
NY 10268................................. NA 165
Interim Personnel of P.O. Box 70497, Dept. 719, Chicago,
Columbus IL 60673-0497 ........................... NA 37
Kissel-Blake, Inc. 25 Broadway, New York, NY 10004 ......... NA 60
Meehan Tooker Printers 55 Madison Circle Dr., E. Rutherford,
NJ 07073 ................................ NA 226
Pinkertons, Inc. P.O. Box 7247-8256, Philadelphia,
PA 19170-8256 ........................... NA 147
Placers - Temps and Search P.O. Box 15621, Wilmington, DE 19850-5621. NA 138
Nicolas Peter Recchi P.O. Box 916, Devon, PA 19333 ............ NA 50
Reuters America P.O. Box 7777 W4070, Philadelphia, PA 19175 NA 26
138 Organizations 402
-----
1,796
Total Special Services - Other .......... 2,303
</TABLE>
<PAGE> 33
PAGE 33
SCHEDULE 923-A
COLUMBIA GAS SYSTEM SERVICE CORPORATION
Outside Services Employed
Account 923
<TABLE>
<CAPTION>
RELATIONSHIP
"A"=ASSOCIATE AMOUNT
"NA"=NON ------------
FOR WHOM PURCHASED ADDRESS ASSOCIATE $000 $000
- ---------------------------------- ---------------------------------------------------- ------------- ---- ----
<S> <C> <C> <C> <C>
4-Special Services - Tax
- ------------------------
Miller Chevalier 655 Fifteenth Street, Washington, DC 20005-5901 .... NA 373
4 Organizations 38
-----
Total Special Services - Tax .................... 411
5-Special Services - Consulting
- -------------------------------
Arthur Anderson & Company 1345 Avenue of the Americas, New York, NY 10105 .... NA 2,689
The Dilenschneider Group 200 Park Avenue, Suite 2905, New York, NY 10166 .... NA 133
Gartner Group, Inc. P.O. Box 10799, Newark, NJ 07193-0799 .............. NA 123
20 Organizations 169
-----
Total Special Services - Consulting ............. 3,114
Total All Special Services ...................... 5,910
=====
</TABLE>
<PAGE> 34
PAGE 34
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- ------------------------------------------------------------------------------
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 ............................................... 2,225
Employee Retirement Expense ........................................ 2,194
Thrift Plan ........................................................ 941
Pension Restoration Plan ........................................... 561
Other Post-Employment Benefits ..................................... 494
Group Life Insurance ............................................... 222
Dental Assistance Plan ............................................. 190
Long-Term Disability Insurance ..................................... 132
Employee Relocation Expense ........................................ 110
Employee Physicals ................................................. 55
Educational Assistance ............................................. 36
Miscellaneous ...................................................... 197
------
TOTAL .......................................................... 7,357
- --------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 35
PAGE 35
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
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> <C>
N O N E
------
TOTAL ...........................................
- ------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 36
PAGE 36
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
MISCELLANEOUS GENERAL EXPENSES
ACCOUNT 930.2
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of 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>
Release and Retention Program ..................................... 4,700
Employment Agreement .............................................. 1,600
Professional Training Courses and Conferences ..................... 274
Courier Services .................................................. 103
Dues and Memberships - Company .................................... 97
Stock Exchange Listing Fees ....................................... 48
Sanitation Services ............................................... 31
Aircraft Services ................................................. 16
Automated Teller Machine Services ................................. 15
Uniform Cleaning .................................................. 13
Other ............................................................. 321
------
TOTAL .......................................................... 7,218
- ---------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 37
PAGE 37
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- ------------------------------------------------------------------------------
RENTS
ACCOUNT 931
- --------------------------------------------------------------------------------
INSTRUCTIONS: Provide alisting 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 ................................................ 7,281
Air Transportation ............................................. 1,100
Office Space ................................................... 335
Auto and General Tools ......................................... 63
Communications ................................................. 42
Miscellaneous .................................................. 32
------
TOTAL .................................................... 8,853
- ----------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 38
PAGE 38
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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> <C>
(1) Other than U.S. Government Taxes:
Property ................................................... 711
Unemployment ............................................... 46
License or Franchise ....................................... 62
Sales and Use .............................................. 5
Miscellaneous .............................................. (3)
-----
Total - Other ......................................... 821
(2) U.S. Government Taxes:
Federal Insurance Contribution ............................. 1,787
Unemployment ............................................... 46
-----
Total - Federal ....................................... 1,833
------
TOTAL .......................................................... 2,654
- ---------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 39
PAGE 39
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
DONATIONS
ACCOUNT 426.1
- -------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account
426.1, "Donations", classifying such expenses by its
purpose. The aggregate number and amount of all items of
less than $3,000 may be shown in lieu of details.
- -------------------------------------------------------------------------------
<TABLE>
<CAPTION>
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
- ------------------------------------------ --------------------- ------
$000
<S> <C> <C>
Columbia Gas Foundation .................. Community Welfare ... 58
Miscellaneous ............................ Community Welfare ... 3
TOTAL .......................................................... 61
- -----------------------------------------------------------------------------------
</TABLE>
<PAGE> 40
PAGE 40
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- ------------------------------------------------------------------------------
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> <C>
NONE
------
TOTAL ........................................................ -0-
- -----------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 41
PAGE 41
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- --------------------------------------------------------------------------------
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
increase in 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 22, Notes to Financial Statements.
- --------------------------------------------------------------------------------
<PAGE> 42
Page 42 COLUMBIA GAS SYSTEM SERVICE CORPORATION
ORGANIZATION CHART
<TABLE>
<CAPTION>
Chairman, President
& CEO
CROOM
<S> <C> <C> <C> <C>
VP & General VP Human Senior VP Senior VP Senior VP,
Auditor Resources Services & CFO Chief Legal
Officer & Sec.
FORSYTHE GERAN MAGLEY O'DONNELL BELL
Auditing System Air Finance Environmental
Benefits Transportation Affairs
System Human Common/Corp. Investor Legal
Resources Systems Relations
M.C. Building Tax
Services
Risk System
Management Financial
Planning &
S.C. Accounting Reporting
& Payroll
S.C. Human
Resources
System Data
Center
Tele-
communications
Wilm. Building
Services
</TABLE>
<TABLE>
<CAPTION>
Chairman, President
& CEO
CROOM
<S> <C> <C>
Senior VP Senior VP VP Strategic
Planning
WALLINGFORD CHADDOCK TROST
Supply Corporate Strategic
Communications Planning
Government
Affairs
</TABLE>
<PAGE> 43
PAGE 43
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
- ------------------------------------------------------------------------------
METHODS OF ALLOCATION
- ------------------------------------------------------------------------------
The following Basis of Allocation have been approved by the SEC
as a method of allocating Job Order charges and convenience payments
directly to Associate Companies.
- - Gross Fixed Assets and Total Operating Expenses
- - Gross Fixed Assets
- - Distribution Property and Distribution Expenses
- - Production Property and Production Expenses
- - Storage Property and Storage Expenses
- - Transmission Property and Transmission Expenses
- - Total Operating Expenses and Gross Depreciable Property
- - Gross Depreciable Property
- - Number of Automobile Units (Owned and Leased)
- - Number of Retail Customers
- - Number of Regular Employees
- - Number of Transportation Customers
- - Number of Commercial Customers
- - Number of Residential Customers
- - Number of High Pressure Customers
- - Number of Gas Purchase Contracts
- - Number of Charts Processed
- - Direct Costs
- - Property Values
- - Number of Directors and Officers
- - Household Moves
- - Payroll
- - Number of Nurses
- - Total Actuarial Cost
- - Covered Compensation
- - Office Occupancy
- - Total Capitalization
- - Revenues
- - Throughput Volumes
- - Number of Customers
- - Number of Employees
- -------------------------------------------------------------------------------
<PAGE> 44
PAGE 44
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1993
- -------------------------------------------------------------------------------
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED
- -------------------------------------------------------------------------------
COMPENSATION FOR USE OF CAPITAL
SUMMARY OF BILLING TO ASSOCIATE COMPANIES
<TABLE>
<CAPTION>
Direct &
Allocated Compensation
Company Labor Billed
- -------------------------------------------------------- --------- ------------
$000 $000
<S> <C> <C>
The Columbia Gas System, Inc. .......................... 1,228 290
Columbia Gas Development Corporation ................... 697 164
Columbia Gulf Transmission Company ..................... 1,147 270
Columbia Energy Services ............................... 136 32
Columbia Propane Corporation ........................... 56 13
TriStar Ventures Corporation ........................... 347 81
Columbia LNG Corporation ............................... 370 88
Columbia Coal Gasification Corporation ................. 20 5
Columbia Gas of Kentucky, Inc. ......................... 383 91
Columbia Gas of Ohio, Inc. ............................. 3,143 742
Columbia Gas of Maryland, Inc. ......................... 127 30
Columbia Gas of Pennsylvania, Inc. ..................... 1,168 275
Commonwealth Gas Services, Inc. ........................ 543 128
Commonwealth Propane, Inc. ............................. 171 41
Columbia Transmission Investment Company ............... 57 13
TriStar Capital Corporation ............................ 3 1
Columbia Gas Transmission Corporation .................. 4,269 1,009
Columbia Atlantic Trading Corporation .................. 5 1
Columbia Natural Resources, Inc. ....................... 498 118
------- --------
Total ............................................. 14,368 3,392
======= ========
</TABLE>
The above is a summary of the Compensation for Use of Capital billed
to each company. Attached is a sample of the annual statement sent to each
associate companies. Since they are identical except for the amount billed,
the summary is included in lieu of nineteen individual statements (see Page 45).
- ------------------------------------------------------------------------------
<PAGE> 45
PAGE 45
COLUMBIA GAS SYSTEM SERVICE CORPORATION
COMPENSATION FOR USE OF CAPITAL
Billed To
COLUMBIA PROPANE CORPORATION
During 1993
<TABLE>
<CAPTION> SYSTEM MONTHLY MANAGEMENT
INTEREST DIRECT & RATE D & A LABOR COMPENSATION
BILLING TO NET TOTAL ALLOCATED COL. 3 / BILLED TO BILLED
MONTH PARENT INCOME COMPENSATION LABOR COL. 4 CPC COL. 5 x COL. 6
- --------- ------------ ------------ ------------ ------------- ----------- ----------- ---------------
(1) (2) (3) (4) (5) (6) (7)
<S> <C> <C> <C> <C> <C> <C> <C>
January 113,991.04 161,533.00 275,524.04 1,081,243.73 25.482140 4,614.99 1,175.99
February 119,515.57 151,000.00 270,515.57 1,300,446.48 20.801746 4,553.96 947.30
March 112,252.88 151,000.00 263,252.88 1,336,499.09 19.697199 3,812.28 750.91
April 141,652.11 151,000.00 292,652.11 1,268,024.26 23.079378 3,140.20 724.73
May 134,870.91 151,000.00 285,870.91 1,266,760.44 22.567085 3,284.20 741.14
June 138,467.14 151,000.00 289,467.14 1,213,946.49 23.845132 6,337.73 1,511.24
July 133,161.33 151,000.00 284,161.33 1,245,775.40 22.809997 7,077.69 1,614.42
August 136,982.27 151,000.00 287,982.27 1,109,895.69 25.946787 4,645.59 1,205.38
September 123,206.37 151,000.00 274,206.37 1,195,941.18 22.928082 5,188.84 1,189.70
October 121,071.19 151,001.00 272,072.19 1,203,034.37 22.615496 5,380.54 1,216.84
November 150,030.60 151,001.00 301,031.60 1,238,355.48 24.308981 4,237.75 1,030.15
December 144,542.68 151,001.00 295,543.68 907,878.98 32.553202 3,284.79 1,069.30
------------ ------------ ------------ ------------- ----------- ------------
1,569,744.09 1,822,536.00 3,392,280.09 14,367,801.59 55,558.56 13,177.10
============ ============ ============ ============= =========== ============
</TABLE>
<PAGE> 46
PAGE 46
SIGNATURE
Pursuant to the requirements of the Public Utility Holding
Company Act of 1935 and the rules and regulations of 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 GAS SYSTEM SERVICE CORPORATION
By: /s/ D. Furlano
----------------------
D. Furlano
Controller
Date: April 14, 1994
- ------------------------------------------------------------------------------
