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Previous: COLUMBIA GAS SYSTEM INC, U-6B-2, 1996-04-16 |
Next: UNIVERSAL FRANCHISE OPPORTUNITIES CORP, 10KSB, 1996-04-16 |
<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, 1995 and Ending December 31, 1995
----------------- ------------------
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
1995
- -------------------------------------------------------------------------------
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
SERVICE COMPANY PROPERTY
<S> <C> <C> <C>
101 Service company property (Schedule II) ......... 54,425 51,596
107 Construction work in progress (Schedule II) .... - -
------- -------
Total Property .......................... 54,425 51,596
------- -------
108 Less accumulated provision for depreciation and
amortization of service company property
(Schedule III) ................................ 26,152 22,150
------- -------
Net Service Company Property ............ 28,273 29,446
------- -------
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other investments (Schedule IV) ................ - -
------- -------
Total Investments ....................... - -
------- -------
CURRENT AND ACCRUED ASSETS
131 Cash ........................................... 110 66
134 Special deposits ............................... 171 170
135 Working funds .................................. 27 27
136 Temporary cash investments (Schedule IV) ....... - -
141 Notes receivable ............................... - -
143 Accounts receivable ............................ 297 630
144 Accumulated provision for uncollectible accounts - -
146 Accounts receivable from associate companies
(Schedule V) .................................. 9,182 7,549
152 Fuel stock expenses undistributed (Schedule VI). - -
154 Materials and supplies ......................... - -
163 Stores expense undistributed (Schedule VII) .... - -
165 Prepayments .................................... 316 480
174 Miscellaneous current and accrued assets
(Schedule VIII) ............................... - -
------- -------
Total Current and Accrued Assets ........ 10,103 8,922
------- -------
DEFERRED DEBITS
181 Unamortized debt expense ....................... - -
184 Clearing accounts .............................. 7,352 4,874
186 Miscellaneous deferred debits (Schedule IX) .... 14,949 16,239
188 Research, development, or demonstration
expenditures (Schedule X) ..................... - -
190 Accumulated deferred income taxes .............. 2,902 1,835
------- -------
Total Deferred Debits ................... 25,203 22,948
------- -------
TOTAL ASSETS AND OTHER DEBITS ........... 63,579 61,316
======= =======
- --------------------------------------------------------------------------------------------------------------
</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
------- -------
$000 $000
<S> <C> <C> <C>
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). 176 179
------- -------
Total Proprietary Capital ................ 13,176 13,179
------- -------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) 14,043 16,121
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 .................... 14,043 16,121
------- -------
CURRENT AND ACCRUED LIABILITIES
231 Notes payable .................................. - -
232 Accounts payable ............................... 4,225 2,230
233 Notes payable to associate companies (Schedule
XIII) ......................................... 2,078 2,119
234 Accounts payable to associate companies
(Schedule XIII) ............................... 1,707 706
236 Taxes accrued .................................. 3,055 304
237 Interest accrued ............................... 48 651
238 Dividends declared ............................. - -
241 Tax collections payable ........................ - 11
242 Miscellaneous current and accrued liabilities
(Schedule XIII) ............................... 8,431 8,046
------- -------
Total Current and Accrued Liabilities ... 19,544 14,067
------- -------
DEFERRED CREDITS
253 Other deferred credits ......................... 13,866 15,084
255 Accumulated deferred investment tax credits .... - -
------- -------
Total Deferred Credits .................. 13,866 15,084
------- -------
282 ACCUMULATED DEFERRED INCOME TAXES ................ 2,950 2,865
------- -------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL . 63,579 61,316
======= =======
</TABLE>
- -------------------------------------------------------------------------------
<PAGE> 7
PAGE 7
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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
SERVICE COMPANY PROPERTY
<S> <C> <C> <C> <C> <C>
Account:
301 ORGANIZATION.......... - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT .... - - - - -
304 LAND AND LAND RIGHTS.. 720 - - - 720
305 STRUCTURES AND
IMPROVEMENTS ........ 21,827 1,177 (193) - 22,811
306 LEASEHOLD IMPROVEMENTS - - - - -
307 EQUIPMENT (2) ........ 22,738 2,728 (914) - 24,552
308 OFFICE FURNITURE AND
EQUIPMENT ........... 4,983 224 (193) - 5,014
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT .... - - - - -
310 AIRCRAFT AND AIRPORT
EQUIPMENT ........... 248 - - - 248
311 OTHER SERVICE COMPANY
PROPERTY (3) ........ 1,080 - - - 1,080
------ --------- ----------- ---------- -------
SUB-TOTAL .... 51,596 4,129 (1,300) - 54,425
107 CONSTRUCTION WORK IN
PROGRESS (4) ........ - - - - -
------ --------- ----------- ---------- -------
TOTAL .......... 51,596 4,129 (1,300) - 54,425
====== ========= =========== ========== =======
</TABLE>
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
NOT APPLICABLE
- -------------------------------------------------------------------------------
<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 Telecommunications Equipment ..................... 0 2,348
307-2 Communications Management Center ................. 454 1,652
307-3 Data Processing Equipment ........................ 2,274 15,146
307-4 Print Services Equipment ......................... 0 1,571
307-5 Research & Laboratory Equipment .................. 0 588
307-9 Personal Computer and Peripheral Equipment ....... 0 2,907
307-10 Distribution Research Equipment .................. 0 340
-------- ---------
TOTAL ....................................... 2,728 24,552
- -----------------------------------------------------------------------------------------------------------------
</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:
Not Applicable
- -------------------------------------------------------------------------------
<PAGE> 9
PAGE 9
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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 .......... 7,494 447 (193) - 7,748
306 LEASEHOLD IMPROVEMENTS . - - - - -
307 EQUIPMENT .............. 11,358 4,421 (887) - 14,892
308 OFFICE FURNITURE AND
FIXTURES .............. 2,125 309 (186) - 2,248
309 AUTOMOBILES, OTHER
VEHICLES AND RELATED
GARAGE EQUIPMENT ...... - - - - -
310 AIRCRAFT AND AIRPORT
EQUIPMENT ............. 248 - - - 248
311 OTHER SERVICE COMPANY
PROPERTY .............. 925 91 - - 1,016
-------- -------- ------- -------- ------
TOTAL ............ 22,150 5,268 1,266 - 26,152
======== ======== ======= ======== =======
</TABLE>
(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
NOT APPLICABLE
- -------------------------------------------------------------------------------
<PAGE> 10
PAGE 10
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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 .............. None None
--------- ----------
TOTAL .......................................... None None
========= ==========
- ---------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 11
PAGE 11
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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 ......................... 3,471 7,264
The Columbia Gas System, Inc............................ 691 377
Columbia Gas Development Corporation ................... 2 14
Columbia Gulf Transmission Company ..................... 6 17
Columbia Energy Services................................ 5 149
TriStar Ventures Corporation ........................... 35 30
Columbia LNG Corporation ............................... 3 8
Columbia Coal Gasification Corporation ................. - 1
Columbia Gas of Kentucky, Inc. ......................... 16 34
Columbia Gas of Ohio, Inc. ............................. 476 168
Columbia Gas of Maryland, Inc. ......................... (53) 5
Columbia Gas of Pennsylvania, Inc. ..................... 54 54
Commonwealth Gas Services, Inc. ........................ 32 (14)
Commonwealth Propane, Inc. ............................. 12 13
Columbia Gas Transmission Corporation .................. 2,794 1,039
Columbia Natural Resources, Inc. ....................... 5 23
------- ---------
TOTAL ........................................... 7,549 9,182
- ---------------------------------------------------------------------------------------------------------------
</TABLE>
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS:
<TABLE>
<CAPTION>
TOTAL
PAYMENTS
----------
$000
<S> <C>
See Schedule V-A, page 12
Total Payment .......................................... 209,397
- ---------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 12
PAGE 12
SCHEDULE V-A
COLUMBIA GAS SYSTEM SERVICE CORPORATION
Convenience & Accommodation Payments
For the Year Ended December 31, 1995
<TABLE>
<CAPTION>
Employee Employee Corporate PH&H
Associate Company Benefits Payroll Insurance Leases Other Total
- ----------------------------------------- -------- -------- --------- ------ ------ -------
<S> <C> <C> <C> <C> <C> <C>
The Columbia Gas System, Inc............. 661 0 546 0 937 2,144
Columbia Gas Development Corporation..... 2,036 9,871 1,589 26 636 14,158
Columbia Gulf Transmission Company....... 8,163 0 3,766 501 290 12,720
Columbia Energy Services................. 322 2,745 273 26 1,277 4,643
Columbia Propane Corporation............. 270 1,216 72 212 22 1,792
TriStar Ventures Corporation............. 228 1,841 15 0 328 2,412
Columbia LNG Corporation................. 250 2,003 489 34 179 2,955
Columbia Coal Gasification Corporation... 53 198 12 11 27 301
Columbia Gas of Kentucky, Inc............ 3,543 0 777 606 84 5,010
Columbia Gas of Ohio, Inc................ 36,468 0 3,585 4,957 2,737 47,747
Columbia Gas of Maryland, Inc............ 884 0 135 209 47 1,275
Columbia Gas of Pennsylvania, Inc........ 9,936 0 1,516 2,216 332 14,000
Commonwealth Gas Services, Inc........... 4,472 0 608 1,272 261 6,613
Commonwealth Propane, Inc................ 2,026 10,676 446 1,159 23 14,330
Columbia Transmission Investment Company. 0 0 0 0 9 9
TriStar Capital Corporation.............. 0 0 0 0 2 2
Columbia Gas Transmission Corporation.... 38,876 0 6,641 6,890 2,413 54,820
Columbia Atlantic Trading, Inc........... 0 0 7 0 14 21
Columbia Natural Resources, Inc.......... 3,735 18,517 584 1,365 244 24,445
-------- -------- -------- --------- ------- -------
Total................................ 111,923 47,067 21,061 19,484 9,862 209,397
======== ======== ======== ========= ======= =======
</TABLE>
<PAGE> 13
PAGE 13
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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, 1995
- --------------------------------------------------------------------------------
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, 1995
- --------------------------------------------------------------------------------
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, 1995
- --------------------------------------------------------------------------------
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
<S> <C> <C>
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
Other Post Retirement Employee Benefits................. 15,035 13,681
Intangible Asset - Pension Restoration Plan ............ 1,127 1,127
Corporate Aircraft Avionics Package .................... 51 -
EDP Software Costs ..................................... 26 44
Returned Payroll Checks ................................ - 97
--------- ---------
TOTAL ........................................... 16,239 14,949
- ------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 17
PAGE 17
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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 ........................................................... NONE
- -----------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 18
PAGE 18
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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
transactions 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 .............. 179 2,090 2,093 176
</TABLE>
<TABLE>
<CAPTION>
Rate/Share Amount of Dividend Date Declared Date Paid
- ---------- ------------------ ------------- ---------
$ $000
<S> <C> <C> <C> <C> <C> <C> <C>
4.05 526 02/07/95 02/28/95
4.00 520 05/10/95 05/31/95
4.00 520 08/09/95 08/31/95
4.05 527 11/08/95 11/30/95
--------- ---------- --------- ---------
TOTAL..................................................... 179 2,090 2,093 176
- -------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 19
PAGE 19
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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. Promissory Note 5-31-97 8.30 4,400 352 - 176 176
The Columbia Gas System, Inc. Promissory Note 5-31-96 8.40 100 4 - 4 -
The Columbia Gas System, Inc. Promissory Note 2-29-14 9.47 700 554 - 29 525
The Columbia Gas System, Inc. Promissory Note 2-28-14 9.47 400 316 - 17 299
The Columbia Gas System, Inc. Promissory Note 2-01-01 9.92 2,500 1,500 - 250 1,250
The Columbia Gas System, Inc. Promissory Note 2-01-01 9.92 2,900 1,740 - 290 1,450
The Columbia Gas System, Inc. Promissory Note 1-31-14 10.41 1,600 1,266 - 67 1,199
The Columbia Gas System, Inc. Promissory Note 1-31-03 10.58 700 373 - 47 326
The Columbia Gas System, Inc. Promissory Note 1-31-04 10.58 1,000 601 - 66 535
The Columbia Gas System, Inc. Promissory Note 3-31-01 12.90 1,500 234 - 39 195
The Columbia Gas System, Inc. Promissory Note 1-31-01 Variable 800 321 - 53 268
The Columbia Gas System, Inc. Promissory Note 4-30-03 8.25 5,000 4,000 - 500 3,500
The Columbia Gas System, Inc. Promissory Note 4-30-04 7.75 5,400 4,860 - 540 4,320
ACCOUNT 224 - OTHER LONG-TERM DEBT: - - -
------ ------ ----- ------ -------
TOTAL .................................................................27,000 16,121 - 2,078 14,043
- ----------------------------------------------------------------------------------------------------------------------
</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, 1995
- --------------------------------------------------------------------------------
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
- -------------------------------------------------------- ---------- -----------
$000 $000
<S> <C> <C>
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
See Schedule XIII-A .................................... 2,119 2,078
--------- ----------
TOTAL ........................................... 2,119 2,078
- ------------------------------------------------------------------------------------------------------------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
The Columbia Gas System, Inc............................ 558 1,707
Columbia Gas Development Corporation.................... 13 -
Columbia Gulf Transmission Company...................... 8 -
Columbia Energy Services................................ 40 -
TriStar Ventures Corporation............................ 29 -
Columbia LNG Corporation................................ 13 -
Columbia Coal Gasification Corporation.................. 13 -
Commonwealth Propane.................................... 2 -
Columbia Atlantic Trading, Inc.......................... 3 -
Columbia Natural Resources, Inc......................... 27 -
---------- ----------
TOTAL ........................................... 706 1,707
- ------------------------------------------------------------------------------------------------------------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED
LIABILITIES
Retirement Income Plan.................................. 1,575 2,501
Accrued Vacation........................................ 2,073 2,046
Contract Retainage...................................... 1,016 1,364
Pension Retirement Benefits............................. 948 948
Aircraft Engine Overhaul Accrual........................ 713 433
Thrift Restoration Plan................................. 116 312
Comprehensive Medical Expense Plan Accrual.............. 189 258
Employee Agreements..................................... 1,211 221
Employee Thrift Plan.................................... - 172
Post Retirement Benefit Obligation...................... 64 73
Flexible Spending....................................... 51 48
Dental Assistance Plan Accrual.......................... 31 20
Unclaimed Accounts...................................... 20 19
Auditing Fees .......................................... 14 16
Release & Retention Program............................. 20 -
Miscellaneous - (3)..................................... 5 -
--------- -------
TOTAL ........................................... 8,046 8,431
- ------------------------------------------------------------------------------------------------------------------
</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
<S> <C> <C>
The Columbia Gas System, Inc.
7.00 % Installment Promissory Note ........... 8 -
7.75 % Installment Promissory Note ........... 540 540
8.40 % Installment Promissory Note ........... 4 4
8.30 % Installment Promissory Note ........... 176 176
9.00 % Installment Promissory Note ........... 33 -
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 ........... 66 66
12.90 % Installment Promissory Note ........... 39 39
Variable Installment Promissory Note ........... 53 53
8.25 % Installment Promissory Note ........... 500 500
------ ------
Total ....................................... 2,119 2,078
====== ======
</TABLE>
<PAGE> 22
PAGE 22
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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
$1,042,000 in 1995 and $1,476,000 in 1994, 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. No capitalized leases
existed in 1995.
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.
<TABLE>
<CAPTION>
Account Number
---------------- Year-End
Account Description FERC SEC Balance
------------------------- ---- ---- --------
($000)
<S> <C> <C> <C>
Interest Receivable 171 143 22
Deferred Income Taxes 283 282 43
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 23
PAGE 23
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
SCHEDULE XIV
NOTES TO FINANCIAL STATEMENTS
- --------------------------------------------------------------------------------
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 $13,681,000 as of December 31, 1995,
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
The System Money Pool exists for affiliate companies to borrow
excess cash from other affiliate companies. Prior to 1995, the
Corporation served as the System Money Pool's administrator. A change in
accounting occurred in 1995 which eliminated the accumulation of these
loans on the System Money Pool administrator's records.
<PAGE> 24
PAGE 24
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
SCHEDULE XV
STATEMENT OF INCOME
<TABLE>
<CAPTION>
- --------------------------------------------------------------------------------------------------------------
1995 1994
------------ ----------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
- ------- ------------------------------------------- ------------ ----------
$000 $000
<S> <C> <C> <C>
INCOME
457 Services rendered to associate companies. 74,228 62,452
458 Services rendered to nonassociate
companies .............................. - 2
421 Miscellaneous income or loss ............ - -
------------ ----------
Total Income ............................ 74,228 62,454
------------ ----------
EXPENSE
920 Salaries and wages ...................... 27,975 26,046
921 Office supplies and expenses ............ 6,611 6,776
922 Administrative expense transferred -
credit ................................. (2,636) (2,566)
923 Outside services employed ............... 8,356 5,457
924 Property insurance ...................... 270 296
925 Injuries and damages .................... 92 93
926 Employee pensions and benefits .......... 7,941 6,648
928 Regulatory commission expense ........... 1 5
930.1 General advertising expenses ............ 18 13
930.2 Miscellaneous general expenses .......... 281 (4,138)
931 Rents ................................... 7,854 7,637
932 Maintenance of structures and
equipment .............................. 3,544 3,272
403 Depreciation and amortization expense ... 5,268 4,836
408 Taxes other than income taxes ........... 2,804 2,645
409 Income Taxes ............................ 3,417 2,576
410 Provision for deferred income taxes ..... 1,807 1,979
411 Provision for deferred income taxes -
credit ................................. (2,789) (2,881)
411.5 Investment tax credit ................... - -
426.1 Donations ............................... 105 54
426.5 Other deductions ........................ - -
427 Interest on long-term debt .............. - -
430 Interest on debt to associate companies . 1,557 3,925
431 Other interest expense .................. (338) (2,361)
------------ ----------
Total Expense ....................... 72,138 60,312
------------ ----------
Net Income or (Loss) ................ 2,090 2,142
------------ ----------
- --------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 25
PAGE 25
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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. ......... 2,806 1,313 273 4,392
Columbia Gas Development Corporation .. 1,449 704 149 2,302
Columbia Gulf Transmission Company .... 3,598 1,348 284 5,230
Columbia Energy Services .............. 273 168 34 475
Columbia Propane Corporation .......... 96 56 12 164
TriStar Ventures Corporation .......... 299 203 42 544
Columbia LNG Corporation .............. 305 189 40 534
Columbia Coal Gasification Corporation. 29 17 3 49
Columbia Gas of Kentucky, Inc. ........ 1,860 411 87 2,358
Columbia Gas of Ohio, Inc. ............ 14,557 3,164 663 18,384
Columbia Gas of Maryland, Inc. ........ 647 154 32 833
Columbia Gas of Pennsylvania, Inc. .... 5,357 1,293 273 6,923
Commonwealth Gas Services, Inc......... 2,603 585 123 3,311
Commonwealth Propane, Inc. ............ 427 240 51 718
Columbia Transmission Investment Co.... 26 28 5 59
TriStar Capital Corporation ........... 7 7 1 15
Columbia Gas Transmission Corporation . 17,114 4,923 1,037 23,074
Columbia Atlantic Trading, Inc......... 10 10 2 22
Columbia Natural Resources, Inc. ...... 1,485 686 144 2,315
------ ------ ------ ------
Total Amount Billed in 1995 ....... 52,948 15,499 3,255 71,702
Reconciliations to Total Revenues:
Difference between Amount of
Unbilled Revenue December 1994 and
December 1995 ..................... (2,854) 4,988 392 2,526
------ ------ ------ ------
TOTAL .......................... 50,094 20,487 3,647 74,228
====== ====== ===== ======
</TABLE>
- --------------------------------------------------------------------------------
<PAGE> 26
PAGE 26
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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
------- -------- ------------ ----------
<S> <C> <C> <C> <C> <C>
$000 $000 $000 $000 $000
NONE
- ---------------------------------------------------------------------------------------------------------------------------------
</TABLE>
INSTRUCTION: Provide a brief description of the services rendered to each
nonassociate company:
- --------------------------------------------------------------------------------
<PAGE> 27
PAGE 27
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
- --------------------------------------------------------------------------------
<TABLE>
<CAPTION>
ASSOCIATE COMPANY NONASSOCIATE COMPANY TOTAL CHARGES FOR
CHARGES CHARGES SERVICE
------------------------ ------------------------ ---------------------------
DESCRIPTION OF ITEMS DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT
COST COST TOTAL COST COST TOTAL COST COST TOTAL
- --------------------------------------- ------ -------- ------- ------ -------- ------ ------ -------- -------
$000 $000 $000 $000 $000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
920 SALARIES AND WAGES .............. 18,362 9,613 27,975 - - - 18,362 9,613 27,975
921 OFFICE SUPPLIES AND EXPENSES .... 4,197 2,414 6,611 - - - 4,197 2,414 6,611
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CR.................. 5,497 (8,133) (2,636) - - - 5,497 (8,133) (2,636)
923 OUTSIDE SERVICES EMPLOYED ....... 7,192 1,164 8,356 - - - 7,192 1,164 8,356
924 PROPERTY INSURANCE .............. - 270 270 - - - - 270 270
925 INJURIES AND DAMAGES ............ 85 7 92 - - - 85 7 92
926 EMPLOYEE PENSIONS & BENEFITS .... 331 7,610 7,941 - - - 331 7,610 7,941
928 REGULATORY COMMISSION EXPENSE ... 1 - 1 - - - 1 - 1
930.1 GENERAL ADVERTISING EXPENSES .... 1 17 18 - - - 1 17 18
930.2 MISCELLANEOUS GENERAL EXPENSES .. (178) 459 281 - - - (178) 459 281
931 RENTS ........................... 7,764 90 7,854 - - - 7,764 90 7,854
932 MAINTENANCE OF STRUCTURES AND
EQUIP. ......................... 2,583 961 3,544 - - - 2,583 961 3,544
403 DEPRECIATION AND AMORTIZATION
EXPENSE ........................ 4,093 1,175 5,268 - - - 4,093 1,175 5,268
408 TAXES OTHER THAN INCOME TAXES ... 166 2,638 2,804 - - - 166 2,638 2,804
409 INCOME TAXES .................... - 3,417 3,417 - - - - 3,417 3,417
410 PROVISION FOR DEFERRED INCOME
TAXES .......................... - 1,807 1,807 - - - - 1,807 1,807
411 PROVISION FOR DEFERRED INCOME
TAXES-CR ....................... - (2,789) (2,789) - - - - (2,789) (2,789)
411.5 INVESTMENT TAX CREDIT ........... - - - - - - - - -
426.1 DONATIONS ....................... - 105 105 - - - - 105 105
426.5 OTHER DEDUCTIONS ................ - - - - - - - - -
427 INTEREST ON LONG-TERM DEBT ...... - - - - - - - - -
431 OTHER INTEREST EXPENSE .......... - (338) (338) - - - - (338) (338)
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 ................. 50,094 20,487 70,581 - - - 50,094 20,487 70,581
------ ------ ------ ----- ------ ---- ------ ------ ------
COMPENSATION FOR USE OF EQUITY
CAPITAL 2,090 - 2,090
------ ---- ------
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES 1,557 - 1,557
------ ---- ------
TOTAL COST OF SERVICE .......... 74,228 - 74,228
- -----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 28
PAGE 28
<TABLE>
<CAPTION>
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -----------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
- -----------------------------------------------------------------------------------------------------------------------------
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>
920 SALARIES AND WAGES .......... 27,975 9,613 2,321 852 271
921 OFFICE SUPPLIES AND EXPENSES. 6,611 2,414 112 971 158
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CREDIT ........ (2,636) (8,133) 321 2 73
923 OUTSIDE SERVICES EMPLOYED.. 8,356 1,164 165 4 924
924 PROPERTY INSURANCE .......... 270 270 - - -
925 INJURIES AND DAMAGES ........ 92 7 - 85 -
926 EMPLOYEE PENSIONS & BENEFITS. 7,941 7,610 - 296 -
928 REGULATORY COMMISSION EXPENSE 1 - 1 - -
930.1 GENERAL ADVERTISING EXPENSES. 18 17 - - -
930.2 MISCELLANEOUS GENERAL EXP.... 281 459 1,347 (1,295) 70
931 RENTS ....................... 7,854 90 1 1,361 11
932 MAINTENANCE OF STRUCTURES
AND EQUIPMENT .............. 3,544 961 1 291 -
403 DEPRECIATION AND AMORTIZATION
EXPENSE .................... 5,268 1,175 - - -
408 TAXES OTHER THAN INCOME TAXES 2,804 2,638 - (2) -
409 INCOME TAXES ................ 3,417 3,417 - - -
410 PROVISION FOR DEFERRED INCOME
TAXES ...................... 1,807 1,807 - - -
411 PROVISION FOR DEFERRED INCOME
TAXES-CREDIT ............... (2,789) (2,789) - - -
411.5 INVESTMENT TAX CREDIT ....... - - - - -
426.1 DONATIONS ................... 105 105 - - -
426.5 OTHER DEDUCTIONS ............ - - - - -
427 INTEREST ON LONG-TERM DEBT .. - - - - -
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES .................. 1,557 1,557 - - -
431 OTHER INTEREST EXPENSE ...... (338) (338) - - -
- --------------------------------------
INSTRUCTION: Indicate each depart-
ment or service function. (See
Instruction 01-3 General Struc-
ture of Accounting System:
Uniform System Account)
- -------------------------------------- -------- ---------- -------- ------- --------
TOTAL EXPENSES .............. 72,138 22,044 4,269 2,565 1,507
- --------------------------------------------------------------------------------------------------------------------
<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>
920 SALARIES AND WAGES .......... 753 180 349 2,345
921 OFFICE SUPPLIES AND EXPENSES. 75 356 60 193
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CREDIT ........ 146 226 68 323
923 OUTSIDE SERVICES EMPLOYED.. 195 25 2 2,352
924 PROPERTY INSURANCE .......... - - - -
925 INJURIES AND DAMAGES ........ - - - -
926 EMPLOYEE PENSIONS & BENEFITS. - - - 1
928 REGULATORY COMMISSION EXPENSE - - - -
930.1 GENERAL ADVERTISING EXPENSES. - - - -
930.2 MISCELLANEOUS GENERAL EXP.... 86 16 55 198
931 RENTS ....................... - 10 - 27
932 MAINTENANCE OF STRUCTURES
AND EQUIPMENT .............. - 27 - -
403 DEPRECIATION AND AMORTIZATION
EXPENSE .................... - 230 - -
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 .............. 1,255 1,070 534 5,439
- --------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 29
PAGE 29
<TABLE>
<CAPTION>
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION
- -----------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
- -----------------------------------------------------------------------------------------------------------------------------------
Informa-
ACCOUNT Financial General Human tion Investor Risk
NUMBER Services Audit Resources Management Relations Legal Management Tax
------- --------- ------- --------- ---------- --------- --------- ---------- -------
$000 $000 $000 $000 $000 $000 $000 $000
<S> <C> <C> <C> <C> <C> <C> <C> <C>
920 814 1,732 1,228 4,776 282 1,431 325 703
921 103 212 227 1,315 28 269 65 53
922 207 150 276 2,987 39 420 87 172
923 209 26 490 1,550 323 350 106 471
924 - - - - - - - -
925 - - - - - - - -
926 - - 34 - - - - -
928 - - - - - - - -
930.1 - - 1 - - - - -
930.2 89 117 190 (1,274) 18 162 24 19
931 - 28 4 6,023 2 296 1 -
932 1 - - 2,259 - 4 - -
403 - - - 3,863 - - - -
408 - - - 168 - - - -
409 - - - - - - - -
410 - - - - - - - -
411 - - - - - - - -
411.5 - - - - - - - -
426.1 - - - - - - - -
426.5 - - - - - - - -
427 - - - - - - - -
430 - - - - - - - -
431 - - - - - - - -
--------- -------- --------- ---------- --------- -------- --------- -------
TOTAL 1,423 2,265 2,450 21,667 692 2,932 608 1,418
EXPENSES
</TABLE>
<PAGE> 30
PAGE 30
<TABLE>
<CAPTION>
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- ----------------------------------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
- ----------------------------------------------------------------------------------------------------------
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 ................ 5,543 209 5,334 - 45
Air Transportation ........ 852 - 852 - 14
Corporate Communications .. 469 5 464 - 9
Corporate Planning ........ 884 4 880 - 11
Corporate Services ........ 2,061 13 2,048 - 47
Environmental Affairs ..... 442 11 431 - 6
Executive ................. 2,939 129 2,810 - 11
Financial Services ........ 959 96 863 - 15
General Audit ............. 2,089 32 2,057 - 33
Human Resources ........... 1,851 4 1,847 - 35
Information Management .... 6,883 33 6,850 - 146
Investor Relations ........ 314 - 314 - 3
Legal ..................... 1,386 181 1,205 - 19
Risk Management ........... 422 4 418 - 6
Tax ....................... 881 18 863 - 11
------ ------ -------- ----------- --------
TOTAL ................ 27,975 739 27,236 - 411
- -------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 31
PAGE 31
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- --------------------------------------------------------------------------------
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>
See Schedule 923-A 8,356
- --------------------------------------------------------------------------------
</TABLE>
<PAGE> 32
PAGE 32
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>
1-Special Services - Legal
- --------------------------
12 Organizations
Total Special Services - Legal .................. 82
-----
82
2-Special Services - Audit
- --------------------------
Arthur Andersen & Company 1345 Avenue of the Americas, New York, NY 10105 ... NA 54
-----
Total Special Services - Audit .................. 54
3-Special Services - Other
- --------------------------
Electronic Data Processing
--------------------------
Cyborg Systems P.O. Box 5222, Lisle, IL 60532-5222 ............... NA 418
IBM Corp. L33 P.O. Box 91222, Chicago, IL 60693 ................. NA 241
Comdisco Disaster Recovery
Services, Inc. P. O. Box 91753, Chicago, IL 60693 ................. NA 236
SARCOM, Inc. Dept. #0703, Columbus, OH 43216 ................... NA 138
Capital Citicom, Inc. 2238 South Hamilton Road, Columbus, OH 43232-4304 . NA 82
Data Channel International, Inc. 2416 Voorhees Ave., Suite A, Redendo Beach, CA 90278 NA 34
32 ORGANIZATIONS 69
----
1,218(1)
Miscellaneous
-------------
The Case Hoyt Corporation P.O. Box 522625, Miami, FL 33152 ................... NA 353
Columbia Gas of Ohio, Inc. P.O. Box 117, Columbus, OH 43216 ................... A 287
Dawsons Personnel Systems P.O. Box 690662, Cincinnati, OH 45269-0662 ......... NA 249
Kissel-Blake, Inc. 110 Wall Street, New York, NY 10005 ................ NA 156
Pinkerton's, Inc. P.O. Box 7247 Dept 8256, Philadelphia, PA 19170-8256 NA 156
Placers - Temps and Search P.O. Box 15621, Wilmington, DE 19850-5621 .......... NA 135
Gartner Group, Inc. P.O. Box 73783, Rochester, NY 14673-3782 ........... NA 126
Bowne of New York City, Inc. 345 Hudson St., New York, NY 10014-4502 ............ NA 122
Harris Trust Company of NY P.O. Box 1017, Wall St. Station, New York, NY 10268 NA 117
Lexis-Nexis P.O. Box 7247-7090, Philadelphia, PA 19170-7090 .... NA 103
Visual Arts Studio, Inc. 1220 Washington Street, Wilmington, DE 19801 ....... NA 100
TASC 801 East Ogden Ave, Suite 1073, Naperville, IL 60563 NA 98
Harris Bank P.O. Box 755, Chicago, IL 60690-9971 ............... NA 91
Flight Safety International P.O. Box 75691, Charlotte, NC 28275 ................ NA 57
Georgeson & Company, Inc. P.O. Box 19164A, Newark, NY 07195-9164 ............. NA 47
Online Consulting, Inc. 913 Market St., 6th Fl., Wilmington, DE 19801-3019 . NA 45
SRA Corporation P.O. Box 0880, Alwxandria, VA 22334-0880 ........... NA 45
ADP Investor Communications
Services 51 Mercedes Way, Edgewood, NY 11717 ................ NA 43
McClafferty Printing 1600 North Scott Street, Wilmington, DE 19806 ...... NA 34
ADS Associates, Inc. 23586 Calabrasas Rd, Suite 200, Calabasas, CA 91302 NA 31
</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>
3-Special Services-Other (Cont'd)
- ---------------------------------
Dow Jones & Company Box 4137 Church Street Station, New York, NY 10249 . NA 31
Nicholas Peter Recchi P.O. Box 916, Devon, PA 19333 ...................... NA 29
Kelly Services, Inc. P.O. Box 7777 V9995, Philadelphia, PA 19175-9995 ... NA 29
BCI Training Systems, Inc. 901 Threadneedle, Suite 120, Houston, TX 77079 ..... NA 26
Arnold Saks Associates, Inc. 350 East 81st Street, New York, NY 10028 ........... NA 25
Olsten Staffing Services P.O. Box 8906, Melville, NY 11747-8906 ............. NA 25
368 Organizations 949
---
3,509
Total Special Services - Other .................. 4,727
4-Special Services - Tax
- ------------------------
Arthur Andersen & Co. 1345 Avenue of the Americas, New York, NY 10105 .... NA 246
Miller and Chevalier 655 Fifteenth Street, Washington, DC 20005-5901 .... NA 104
Morgan Lewis and Bockius P.O. Box 8500 S-6050, Philadelphia, PA 19178-6050 .. NA 59
Jones, Day, Reavis & Poque 1900 Huntington Center, Columbus, OH 43215 ......... NA 29
2 Organizations 9
----
Total Special Services - Tax 447
5-Special Services - Consulting
- -------------------------------
Gem Energy Consultanting, Inc. 6100 Hillcroft, Houston, TX 77081 .................. NA 1,691
Senn-Delaney 3780 Kilney Airportway, Long Beach, CA 90806........ NA 361
Arthur Andersen & Co. 1345 Avenue of the Americas, New York, NY 10105 .... NA 348
The Dilenschneider Group 200 Park Ave., Suite 2905, New York, NY 10166 ...... NA 216
McKinsey & Company, Inc. 55 E. 52nd St., New York, NY 10022 ................. NA 120
J. V. Yandoli 2507 Garth Rd., Wilmington, DE 19810 ............... NA 100
Data Channel International, Inc. 2416 Voorhees Ave., Suite A, Redondo Beach, CA 90278 NA 80
Hay Group P.O. Box 8538-153, Philadelphia, PA 19171-0153 ..... NA 43
Cyborg Systems P.O. Box 5222, Lisle, IL 60532-5222 NA 33
13 Organizations 54
-----
Total Special Services - Consulting ............. 3,046
-----
Total All Special Services ...................... 8,356
=====
</TABLE>
<PAGE> 34
PAGE 34
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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>
Other Post-Employment Benefits ..................................... 2,659
Medical Expense Plan ............................................... 1,877
Employee Retirement Expense ........................................ 1,042
Thrift Plan ........................................................ 987
Pension Restoration Plan ........................................... 475
Group Life Insurance ............................................... 188
Dental Assistance Plan ............................................. 159
Employee Relocation Expense ........................................ 151
Long-Term Disability Insurance ..................................... 131
Employee Cafeteria Subsidy ......................................... 81
Employee Physicals ................................................. 47
Educational Assistance ............................................. 37
Miscellaneous ...................................................... 107
------
TOTAL .......................................................... 7,941
- ------------------------------------------------------------------------------------
</TABLE>
<PAGE> 35
PAGE 35
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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>
Employee Recruiting Dow Jones & Company, Inc. 8
Employee Recruiting The Columbus Dispatch 5
Employee Recruiting Philadelphia Newspapers 3
Employee Recruiting Miscellaneous (3) 2
------
TOTAL .......................................... 18
- -----------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 36
PAGE 36
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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>
Dues and Memberships - Company .................................... 155
Bank Service Charges .............................................. 37
Employee Recruiting - General ..................................... 35
Aircraft Services ................................................. 21
Other ............................................................. 33
------
TOTAL .......................................................... 281
- ------------------------------------------------------------------------------------
</TABLE>
<PAGE> 37
PAGE 37
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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 ................................................ 6,011
Air Transportation ............................................. 1,270
Office Space ................................................... 388
Auto and General Tools ......................................... 76
Communications ................................................. 48
Miscellaneous .................................................. 61
------
TOTAL .................................................... 7,854
- -----------------------------------------------------------------------------------
</TABLE>
<PAGE> 38
PAGE 38
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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 ................................................... 1,110
License or Franchise ....................................... 45
Unemployment ............................................... 43
----
Total - Other ......................................... 1,198
(2) U.S. Government Taxes:
Federal Insurance Contribution ............................. 1,585
Unemployment ............................................... 24
Environmental .............................................. (4)
Miscellaneous .............................................. 1
-----
Total - Federal ....................................... 1,606
------
TOTAL .......................................................... 2,804
- -------------------------------------------------------------------------------------
</TABLE>
<PAGE> 39
PAGE 39
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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 ... 80
United Way ............................... Community Welfare ... 6
Miscellaneous (18) ....................... Community Welfare ... 19
----
TOTAL ............................................. 105
- -----------------------------------------------------------------------------------------------
</TABLE>
<PAGE> 40
PAGE 40
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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 ..................................... NONE
- ----------------------------------------------------------------------------------------
</TABLE>
<PAGE> 41
PAGE 41
ANNUAL REPORT OF COLUMBIA GAS SYSTEM SERVICE CORPORATION
For the Year Ended December 31, 1995
- -------------------------------------------------------------------------------
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
RICHARD, III
-------------------
- ------------ ------------ ---------------- ----------- ------------- ----------- --------------
VP & General VP Human Senior VP Senior VP Senior VP & Senior VP Senior VP
Auditor Resources Services & CFO Chief Legal
Officer
KNILANS GERAN MAGLEY O'DONNELL SCHWOLSKY WALLINGFORD CHADDOCK
- ------------ ------------ ---------------- ----------- ------------- ----------- --------------
<S> <C> <C> <C> <C> <C> <C>
- ------------ ------------ ---------------- ----------- ------------- ----------- --------------
Auditing System Air Finance Environmental Supply Corporate
Benefits Transportation Affairs Communications
- ------------ ------------ ---------------- ----------- ------------- ----------- --------------
System Human Common/Corporate Investor/ Government
Resources Systems Stockholder Legal Affairs
Relations
------------ ---------------- ----------- ------------- --------------
M.C. Building Strategic Risk
Services Planning Management
---------------- ----------- -------------
S.C. Accounting System
& Payroll Financial
Planning
---------------- -----------
S.C. Human System
Resources Financial
Reporting
---------------- -----------
System Data Tax
Center
---------------- -----------
Tele-
communications
----------------
Wilm. Building
Services
----------------
</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
- - 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
- - Fixed Allocation
- - Number of Transportation Customers
- - Number of Commercial Customers
- - Number of Residential Customers
- - Number of High Pressure Customers
- - Number of Gas Purchase Customers
- - 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, 1995
- --------------------------------------------------------------------------------
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. .......................... 1,066 273
Columbia Gas Development Corporation ................... 583 149
Columbia Gulf Transmission Company ..................... 1,108 284
Columbia Energy Services ............................... 133 34
Columbia Propane Corporation ........................... 46 12
TriStar Ventures Corporation ........................... 165 42
Columbia LNG Corporation ............................... 148 40
Columbia Coal Gasification Corporation ................. 13 3
Columbia Gas of Kentucky, Inc. ......................... 338 87
Columbia Gas of Ohio, Inc. ............................. 2,592 663
Columbia Gas of Maryland, Inc. ......................... 127 32
Columbia Gas of Pennsylvania, Inc. ..................... 1,064 273
Commonwealth Gas Services, Inc. ........................ 482 123
Commonwealth Propane, Inc. ............................. 199 51
Columbia Transmission Investment Company ............... 21 5
TriStar Capital Corporation ............................ 6 1
Columbia Gas Transmission Corporation .................. 4,046 1,037
Columbia Atlantic Trading Corporation .................. 8 2
Columbia Natural Resources, Inc. ....................... 566 144
------- --------
Total ............................................. 12,711 3,255
======= ========
</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 1995
-----------------------------------
<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 102,800.55 178,532.00 281,332.55 847,961.60 33.17751 2,837.92 941.55
February 110,261.89 174,169.00 284,430.89 992,951.74 28.64499 3,633.12 1,040.71
March 91,128.51 174,169.00 265,297.51 1,062,431.86 24.97078 3,314.60 827.68
April 103,899.27 174,169.00 278,068.27 1,068,500.77 26.02415 3,186.33 829.22
May 93,074.87 174,169.00 267,243.87 1,060,305.66 25.20442 3,894.88 981.68
June 97,692.26 174,169.00 271,861.26 1,388,597.37 19.57812 3,748.39 731.17
July 91,426.33 174,169.00 265,595.33 1,085,084.40 24.47693 4,886.14 1,195.98
August 95,206.46 174,169.00 269,375.46 987,751.84 27.27157 2,358.90 643.31
September 95,667.67 174,169.00 269,836.67 1,054,623.04 25.58608 2,856.16 730.78
October 91,846.52 174,169.00 266,015.52 1,005,044.35 26.46804 6,831.73 1,808.23
November 95,952.41 174,169.00 270,121.41 1,130,767.58 23.88832 3,374.63 806.14
December 92,546.62 174,169.00 266,715.62 1,027,459.12 25.95876 4,778.69 1,240.49
------------ ------------ ------------ ------------- ----------- ----------- ------------
1,161,503.36 2,094,391.00 3,255,894.36 12,711,479.33 25.61381 45,701.49 11,776.94
============ ============ ============ ============= =========== =========== ============
</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: March 29, 1996
<TABLE> <S> <C>
<ARTICLE> OPUR2
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> DEC-31-1995
<PERIOD-START> JAN-01-1995
<PERIOD-END> DEC-31-1995
<BOOK-VALUE> PER-BOOK
<NET-SERVICE-COMPANY-PROPERTY> 28,273
<TOTAL-INVESTMENTS> 0
<TOTAL-CURRENT-ASSETS> 10,103
<TOTAL-DEFERRED-DEBITS> 25,203
<OTHER-ASSETS-AND-DEBITS> 0
<TOTAL-ASSETS-AND-DEBITS> 63,579
<TOTAL-PROPRIETARY-CAPITAL> 13,176
<TOTAL-LONG-TERM-DEBT> 14,043
<NOTES-PAYABLE> 0
<NOTES-PAYABLE-ASSOCIATE-COMP> 2,078
<OTHER-CURR-AND-ACCRUED-LIAB> 17,466
<TOTAL-DEFERRED-CREDITS> 13,866
<DEFERRED-INCOME-TAX> 2,950
<TOT-LIABIL-AND-PROPRIET-CAP> 63,579
<SERVICES-ASSOCIATE-COMPANIES> 74,228
<SERVICES-NON-ASSOCIATE-COMP> 0
<MISC-INCOME-OR-LOSS> 0
<TOTAL-INCOME> 74,228
<SALARIES-AND-WAGES> 27,975
<EMPLOYEE-PENSION-AND-BENEFIT> 7,941
<OTHER-EXPENSES> 36,222
<TOTAL-EXPENSES> 72,138
<NET-INCOME> 2,090
<TOTAL-EXPENSES-DIRECT-COST> 50,094
<TOTAL-EXPENSES-INDIRECT-COST> 20,487
<TOT-EXP-DIRECT-AND-INDIRECT> 70,581
<PERSONNEL-END-OF-YEAR> 411
</TABLE>
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