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<PAGE 1>
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
In the Matter of
SECOND
NATIONAL FUEL GAS COMPANY CERTIFICATE
LEIDY HUB, INC. PURSUANT TO
ELLISBURG-LEIDY NORTHEAST HUB COMPANY RULE 24
File No. 70-8417
(Public Utility Holding Company Act of 1935)
In accordance with the terms of the Order dated July 29, 1994, issued to
National Fuel Gas Company ("National") authorizing Leidy Hub, Inc., a
subsidiary of National to enter into a partnership with Hub Services, Inc., a
subsidiary of Natural Gas Clearinghouse (File No. 70-8417, HCAR No.
35-26093), attached as Exhibit A is the Chart of Accounts for Leidy Hub, Inc.
Leidy Hub's investment in the partnership is recorded in Account 124122 and
is accounted for in accordance with the Equity Method. Under the Equity
Method, the account is debited or credited monthly for 50% of the income or
loss incurred by the partnership, with account 421000 being the offsetting
debit or credit.
Attached as Exhibit B is the Chart of Accounts for Hub Services, Inc.,
which is used to record transactions related to the partnership. Hub
Services, Inc. has established the Chart of Accounts for the partnership and,
in accordance with the Partnership Agreement, maintains the accounts on an
on-going basis.
IN WITNESS WHEREOF, the undersigned companies have duly caused this
Certificate to be signed this 27th day of January 1995.
LEIDY HUB, INC. AND NATIONAL
FUEL GAS COMPANY
By
Gerald T. Wehrlin, Secretary
and Treasurer, Leidy Hub, Inc.
Controller, National Fuel Gas
Company
<PAGE 2>
EXHIBIT INDEX
(File No. 70-8417)
(1) Exhibit A - Chart of Accounts for Leidy Hub, Inc.
(2) Exhibit B - Chart of Accounts for Hub Services, Inc.
<PAGE 1>
EXHIBIT A
LEIDY HUB INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
BALANCE SHEET
ASSETS
PROPERTY, PLANT & EQUIPMENT
GAS PLANT IN SERVICE
GP/S GENERAL 00101006
CONSTRUCTION WORK IN PROGRESS
CWIP GENERAL 00107012
CWIP GENERAL EQUIPMENT 00107016
COMP CONSTRUCTION NOT CLASSIFIED
CNC GENERAL 00106012
LESS:RESERVE FOR DD&A
DEPRECIATION GAS PLANT 00108000
ACCRUALS 00108001
RETIREMENTS 00108002
COST OF REMOVAL 00108003
SALVAGE 00108004
OTHER 00108005
RWIP OTHER 00108102
CURRENT ASSETS
CASH
CASH 00131000
WF SPRAGUE, ROBERT 00135243
TEMPORARY CASH INVESTMENT
TEMPORARY CASH INVESTMENT 00136000
NOTES RECEIVABLE
NOTES RECEIVABLE-RELOCATION 00141100
NOTES RECEIVABLE SYSTEM MONEY POOL
NOTES RECEIVABLE SYSTEM MONEY POOL 00145003
ACCOUNTS RECEIVABLE
A/R-ASSOCIATED COMPANIES
A/R SENECA RESOURCES 00146005
A/R NATIONAL FUEL 00146007
A/R SUPPLY CORP. 00146012
A/R DISTRIBUTION 00146014
A/R PENN-YORK EN CORP 00146018
A/R DATA-TRACK 00146028
A/R ERP TRUST 00146029
PROVISION FOR UNCOLLECTIBLE ACCOUNTS
ACCUMULATED PROVISION UNCOLLECTIBLE ACCOUNT 00144000
A/R-OTHERS
MISCELLANEOUS RECEIVABLES 00143206
A/R MISCELLANEOUS CPR 00143207
A/R RETIREE COPAY 00143197
A/R PENSIONER LIFE P 00143198
A/R PENSION LIFE (H) 00143199
<PAGE 2>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
A/R MEDICAL INSURANCE-REIMBURSEMENT 00143213
A/R P.C.S.-REIMBURSEMENT 00143214
A/R LIFE INSURANCE-REIMBURSEMENT 00143215
A/R DENTAL-REIMBURSEMENT 00143216
A/R LONG-TERM DEBT-REIMBURSEMENT 00143217
A/R THRIFT/ANNUITY-REIMBURSEMENT 00143218
COBRA 00143219
A/R EMPLOYEE RECEIVABLE 00143250
OTHER INTEREST-DIVIDEND RECEIVABLE 00171000
MATERIALS & SUPPLIES
M&S LEIDY HUB 00154100
PREPAYMENTS
PREPAY TAXES 00165100
PREPAY OTHER INSURANCE 00165300
PREPAID LIFE-SPLIT DOLLAR 00165440
MISCELLANEOUS PREPAID 00165750
OTHER ASSETS
OTHER INVESTMENTS
INVESTMENT-METSCAN 00124119
INVESTMENTS-MISCELLANEOUS 00124121
INVESTMENT ELLIS-LEIDY 00124122
OTHER DEFERRED DEBIT
A/P ACCOUNTING SUSPENSE 00008140
MESSENGER EXPENSE 00008210
PAYROLL CLEARING 00008220
AUTO-COMPACT 00008330
AUTO-OTHER 00008340
GENERAL-TRANSPORTATION EQUIPMENT EXPENSE 00008370
MISCELLANEOUS CLEARING 00008420
AUDIT ASSESSMENT 00186799
DEFERRED FASB 109 TAX COST 00186680
OTHER MISCELLANEOUS DEFERRED DEBIT 00186014
MANAGEMENT SEMINAR 1992 00186811
MANAGEMENT SEMINAR 1994 00186812
EQUITY
CAPITALIZATION
STOCKHOLDERS EQUITY
CAPITAL STOCK $1 PAR AUTHORIZED 4000 SHARES
ISSUED & OUTSTANDING CAPITAL STOCK
COMMON CAPITAL STOCK 00201000
CAPITAL IN EXCESS
PREMIUM ON CAPITAL STOCK 00207000
PAID-IN-CAPITAL
PAID-IN-CAPITAL 00211000
RETAINED EARNINGS
BALANCE, OCTOBER 1
UNAPP RETAINED EARNING 00216000
<PAGE 3>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
NET INCOME/LOSS
ADJUSTMENTS
NET INCOME/LOSS 00433000
DIVIDENDS
DIVIDENDS DECLARED COMMON STOCK 00438000
LONG-TERM DEBT
ADVANCES FROM ASSOCIATED COMPANIES
ADVANCES ON NOTES 00223000
LIABILITIES
CURRENT & ACCRUED
NOTES PAYABLE ASSOCIATED COMPANIES
NOTES PAYABLE SYSTEM MONEY POOL 00233003
ACCOUNTS PAYABLE ASSOCIATED COMPANIES
A/P NATIONAL FUEL-INTEREST 00234101
A/P NATIONAL FUEL-OTHER 00234102
A/P SENECA RESOURCES 00234105
A/P SUPPLY COMPANY-OTHER 00234300
A/P DISTRIBUTION CORP.-OTHER 00234302
A/P PENN-YORK EN CORP 00234320
A/P SENECA HOUSTON DIVISION 00234322
A/P ERP TRUST 00234370
OTHER
A/P OTHER
VOUCHERS PAYABLE 00232100
VOUCHERS PAYABLE ACCR /ADJ 00232110
VOUCHERS PAYABLE BALANCE ACCOUNT 00232125
A/P EMPLOYEE THRIFT PLAN 00232301
A/P UNITED WAY FUND 00232302
A/P GARNISHMENTS 00232303
A/P EMPLOYEE SAVINGS BOND PURCHASES 00232304
A/P GROUP CONTRIBUTORY INSURANCE 00232305
A/P UNION COPE FUND 00232307
A/P UNION 00232308
A/P CREDIT UNION 00232309
A/P PAYROLL SAVINGS 00232311
A/P LONG-TERM DISABILITY INSURANCE 00232312
A/P PAYROLL DED POL ACT COMM 00232313
A/P TAX DEFERRED SAVINGS PLAN 00232314
A/P DEPENDENT GROUP LIFE INSURANCE 00232315
A/P ICP STOCK PURCHASE 00232316
A/P TAX DEFERRED PLAN LOAN 00232317
A/P DEFERRED INCOME 00232318
A/P ECONOMIC DEVELOPMENT 00232319
A/P CAPITAL FUND-DRIVE 00232320
A/P EMPLOYEE WELFARE FUND 00232321
A/P HEALTH MAINTENANCE 00232322
A/P UNION SAVINGS & RETIREMENT 00232323
A/P MISCELLANEOUS EMPLOYEE DEDUCTIONS 00232324
<PAGE 4>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
A/P GROUP INSURANCE LOCAL 2154 00232325
A/P UNIVERSAL LIFE 00232326
A/P SPENDING ACCOUNT 00232328
A/P DEFERRED COMPENSATION II 00232329
A/P VOLUNTARY LIFE INSURANCE 00232331
A/P DEFERRED COMPENSATION III 00232332
A/P ESA MEDICAL 00232340
A/P ESA OTHER 00232341
A/P WAGES & SALARIES 00232400
A/P MISCELLANEOUS 00232501
A/P RETAINAGE 00232525
A/P PENN USE TAX 00232600
A/P NYS-USE TAX-PGC 00232601
A/P ESOP 00232801
A/P SALES & USE TAX 00241100
A/P ERIE USE 00241165
A/P PAYROLL TAX-FEDERAL INCOME TAX 00241201
A/P PAYROLL TAX-FICA 00241202
A/P PAYROLL TAX-NY INCOME TAX 00241203
A/P T/C/P PENN-SALES-TAX 00241303
A/P T/C/P NYS-SALES TAX 00241304
A/P ACCRUED PAYROLL 00242300
A/P ACCRUED PENSION EXPENSE 00242400
A/P ACCRUED OPEB LIABILITY 00242401
A/P ACCRUED GROUP LIFE INSURANCE 00242410
A/P RETURNED CHECKS 00242500
A/P OTHER MISCELLANEOUS CURRENT &
ACCRUED LIABILITY 00242800
FEDERAL INCOME TAXES
FEDERAL INCOME TAX-PRIOR YEAR 00236010
FEDERAL INCOME TAX-CURRENT YEAR 00236011
ACCRUED TAX-FICA 00236020
ACCRUED TAX-FEDERAL UNEMPLOYMENT CO 00236030
OTHER ACCRUED TAXES
ACCRUED TAX-NYS UNEMPLOYMENT INSURANCE 00236060
ACCRUED TAX-PROPERTY 00236090
ACCRUED TAX-PA CAPITAL STOCK PRIOR YEAR 00236300
ACCRUED TAX-PA CAPITAL STOCK CURRENT YEAR 00236301
ACCRUED TAX-PA CORPORATE INCOME PRIOR YEAR 00236310
ACCRUED TAX-PA CORPORATE INCOME CURRENT YEAR 00236311
OPERATING RESERVES
ACCUMULATED DEFERRED INCOME TAXES
ACCUMULATED DEFERRED INCOME TAX LIABILITY-DEP 00282100
ACCUMULATED DEFERRED INCOME TAX FASB 109 00282109
ACCUMULATED DEFERRED INCOME TAX 00283000
ACCUMULATED DEFERRED FEDERAL INCOME TAXES OTHER 00283100
ACCUMULATED DEFERRED INCOME TAXES OTHER F109 00283109
ACCUMULATED DEFERRED STATE INCOME TAXES OTHER 00283200
<PAGE 5>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
INCOME STATEMENT
EXPENSES
OPERATING REVENUE DE
OPERATING EXPENSE
ADMINISTRATION & GENERAL-OPERATING
OFFICERS & EXECUTIVES 00007000
OTHER GENERAL OFC SALARIES 00007010
MANAGEMENT AUDIT-SALARIES 00007015
AUDIT SALARIES 00007019
ADMINISTRATIVE & GENERAL-OTHER
BANK SERVICE FEES 00007405
OFFICERS EXPENSE 00007020
GENERAL OFFICE EMPLOYEE EXPENSE 00007030
AUDIT EMPLOYEE EXPENSE 00007039
GENERAL OFFICE SUPPLIES & EXPENSE 00007040
MISCELLANEOUS SUPPLIES & EXPENSE 00007041
AUDIT OFFICE EXPENSE 00007047
ADMINISTRATIVE EXPENSE TRANSFER CR 00007050
ADMINISTRATIVE & GENERAL EXPENSE CR - NON-CAP 00007051
SPECIAL SERVICE GENERAL 00007060
SPECIAL SERVICE LEGAL 00007070
PROPERTY INSURANCE 00007080
INJURIES & DAMAGES 00007090
PRE-EMPLOYMENT PHYSICALS 00007091
COMPENSATION OTHER 00007095
SAFETY PROGRAM 00007096
GROUP INSURANCE 00007100
GROUP INSURANCE CR 00007105
HEALTH CARE PLAN 00007107
INDEPENDENT HEALTH 00007108
COMMUNITY BLUE 00007109
BLUECROSS/SHIELD 00007110
PRESCRIPTION DRUG 00007111
401K PLAN DEVELOPMENT 00007112
SPENDING ACCOUNT-ADMINISTRATION 00007113
TRUST PLAN ADMINISTRATION EXPENSE 00007114
HOSPITAL INSURANCE CR 00007115
MEDICARE 00007120
EXECUTIVE HEALTH PLAN 00007123
MEDICARE CR 00007125
OTHER POST-RETIREMENT BENEFITS 00007133
ANNUITIES CR 00007135
SPECIAL ANNUITIES ALLOWANCE 00007136
SPECIAL ANNUITIES ALLOWANCE CR 00007137
OPEB - CREDIT 00007138
EMPLOYEE SICK-INJURY 00007140
OTHER APPROVED ABSENCE 00007141
<PAGE 6>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
NY DISABILITY-NO FAULT 00007142
NY NO FAULT INSURANCE 00007143
SICK & APPROVED ABSENCE CR 00007145
THRIFT PLAN 00007150
401K PLAN 00007151
SENIOR EXECUTIVE RETIREMENT PLAN 00007152
THRIFT PLAN CR 00007155
401K PLAN CREDIT 00007156
401K PLAN BONUS 00007157
FIS 91 STOCK PMT CR 00007159
TUITION AID 00007160
TUITION AID CR 00007165
VACATION & HOLIDAYS 00007170
VACATION & HOLIDAY CR 00007175
OTHER BENEFITS - CR 00007178
LABOR MANAGEMENT COMMITTEE 00007179
OTHER 00007180
EMPLOYEE BENEFIT OTHER SERVICE AWARD 00007181
DENTAL PLAN 00007182
DENTAL PLAN CR 00007183
EMPLOYEE BENEFIT OTHER CITATION 00007184
LONG-TERM DISABILITY INSURANCE 00007186
LONG-TERM DISABILITY INSURANCE CR 00007187
MILITARY DUTY 00007188
JURY DUTY 00007189
ESOP 00007190
ESOP-CR 00007191
COMPANY NEWS PUB 00007194
FRANCHISE REG 00007210
DUPLICATE CHARGES CR 00007230
GOODWILL ADVERT 00007240
UNITED WAY 00007244
MISCELLANEOUS GENERAL EXPENSE 00007245
RENTS 00007250
DEPRECIATION
D,D&A
DEPRECIATION EXPENSE 00403000
INCOME TAXES-CURRENT
FEDERAL
FEDERAL INCOME TAXES-CURRENT
FED INCOME TAXES-UT IN 00409101
STATE
STATE INCOME TAXES-CURRENT
PA INCOME TAXES-UT IN 00409102
PROVISION FOR DEFERRED INCOME TAXES
PROVISION FOR DEFERRED INCOME TAXES 00410100
PROVISION FOR DEFERRED FEDERAL TAXES UT IN 00410101
PROVISION FOR DEFERRED STATE TAXES UT IN 00410102
<PAGE 7>
EXHIBIT A
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
INCOME TAXES-DEFERRED PRIOR YEAR-CR 00411100
DEFERRED FEDERAL INCOME TAXES CR-OP IN 00411101
DEFERRED STATE INCOME TAXES CR-OP IN 00411102
DEFERRED FEDERAL TAXES PEN COSTS 00411106
DEFERRED FEDERAL TAXES-OTHER IN 00411200
MISCELLANEOUS ADJUSTMENT INCOME TAXES 00411800
OTHER TAXES
OTHER TAXES FICA 00408101
OTHER TAXES FEDERAL UNEMPLOYMENT COMPENSATION 00408102
OTHER TAXES NYS UNEMPLOYMENT TAX 00408105
OTHER TAXES PROPERTY TAX 00408108
OTHER TAXES NYS FRANCHISE 00408111
OTHER TAXES FRANCHISE OHIO 00408126
OTHER TAXES PA-CAPITAL STOCK 00408301
OTHER TAXES PA-UNEMPLOYMENT COMPENSATION 00408350
OTHER INCOME
INTEREST
INTEREST & DIV INCOME TAX 00419001
INTEREST & DIV INCOME NOTAX US 00419003
INTEREST INCOME - MONEY POOL 00419008
MISCELLANEOUS
MISCELLANEOUS NON-OPERATING REVENUE 00421000
OTHER DEDUCTIONS
INTEREST-ASSOCIATED EXPENSE
INTEREST-ASSOCIATED COMPANIES
INTEREST-DEBT ASSOCIATED COMPANIES 00430000
INTEREST ADVANCES ASSOCIATED 00430001
INTEREST EXPENSE MONEY POOL 00430004
INTEREST-OTHER
OTHER INTEREST CHARGE 00431300
MISCELLANEOUS
MISCELLANEOUS OTHER DEDUCTIONS
LOSS-DISPOSABLE PROPERTY 00421200
MISCELLANEOUS INCOME DEDUCTION-DONATION 00426100
SPLIT DOLLAR 00426205
PENALTIES 00426300
OTHER DEDUCTIONS 00426500
TAXES-OTHER INCOME & DEDUCTIONS
FEDERAL-CURRENT
FEDERAL INCOME TAXES ON OID
FEDERAL INCOME TAXES-OTHER INCOME 00409201
<PAGE 1>
EXHIBIT B
HUB SERVICES, INC.
GENERAL LEDGER
CHART OF ACCOUNTS LISTING
ACCOUNT NUMBER ACCOUNT NAME
100-000 **Assets**
101-000 Cash
101-100 FNBC - NIGAS Operating
101-200 FNBC - Leidy Operating
101-300 FNBC - California Operating
110-000 Accounts Receivable
110-110 A/R Gas Sales
115-000 Intercompany Receivables
115-102 Due from NIPC
115-104 Due from NGC Energy, Inc.
115-105 Due from NEI Arkansas
115-107 Due from NGC Futures, Inc.
115-108 Due from NOTTI
115-109 Due from NGC NGL Liquids
115-110 Due from NGC Energy Resources, Inc.
115-112 Due from Bradshaw Gathering Systems
115-113 Due from NGC Marketing
121-000 Prepaid Advances
121-100 Prepaid Purchase
121-110 Prepaid Parking
122-000 Inventory
122-100 Inventory - Ellisburg Leidy
150-000 **Fixed Assets**
200-000 **Liabilities**
200-100 Accounts Payable - Actual
200-110 A/P National Fuel
205-111 Gas Purchase Payable
205-120 Transportation Payable
205-150 A/P NIGAS
205-160 A/P SOCAL
205-300 A/R Imbalance Customers
209-000 Taxes Payable
210-251 Federal Income Taxes Payable
215-000 Intercompany Payable
215-113 Due to NGC
245-111 Deferred Revenue - Gas Sales
245-201 Deferred Federal Income Taxes
300-000 **Shareholders Equity**
320-110 Contributed Capital
350-110 Retained Earnings - Beginning Balance
400-000 **Revenues**
410-000 Gas Sales Revenues
410-100 Gas Sales - Trade
<PAGE 2>
EXHIBIT B
ACCOUNT NUMBER ACCOUNT NAME
420-000 Commissions Revenues
450-101 Revenue - Parking
450-102 Revenue - Wheeling
452-103 Revenue - Balancing
450-104 Revenue - Title Transfer
450-113 Revenue - NGC
450-114 Hub Revenues - NGC
450-200 Trading Related Revenue Contra
460-000 Revenue Adjustments
460-100 PPA Trade
460-101 Adjustment - A/R Write-Off
460-113 Prior Period Adjustment - I/C
460-114 Contra Prior Period Adjustment - I/C
500-000 **Operating Expenses**
510-000 Gas Purchases Expenses
510-100 Gas Purchases - Trade
510-113 Gas Purchases - I/C
510-200 Cost of Goods Sold
520-000 **Broker Fees**
520-100 Trading Related Expense - NFI
530-000 **Transportation Expense**
530-100 Transportation Trade
530-113 Transportation I/C NGC
540-000 **Parking Expense**
540-101 Parking Expense - Trade
540-113 Parking Expense - I/C NGC
560-000 **Expense Adjustments**
560-100 PPA - Trade
560-101 Adj - Write-Off
560-113 PPA Adj - I/C
695-000 **Clearances**
695-113 NGC Clearances Allocation - G&A
695-116 Earnings Due Others
900-000 **Income Taxes**
910-000 Federal Income Tax Expense
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