BOE-517-PC (S1F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
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PROPERTY STATEMENT—INTERCOUNTY |
BOARD OF EQUALIZATION |
PIPELINES—COMMON CARRIER PIPELINES |
2014 |
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DECLARATION OF COSTS AND OTHER RELATED PROPERTY INFORMATION
AS OF 12:01 A.M., JANUARY 1, 2014
This statement must be completed, signed, and filed with the State-Assessed Properties Division, Board of Equalization, P.O. Box 942879, Sacramento, California 94279-0061, by March 1, 2014. Omit cents; round to the nearest dollar.
NAME, STREET, CITY, STATE and ZIP CODE
SBE NO.
Indicate if above is a change of name and/or address.
THIS STATEMENT SHALL CONSIST OF:
(1)Dollar-Age Detail Report:
a.Fixed Equipment—BOE-533-PF
b.Continuous Pipeline—BOE-533-P
c.Pipeline Mileage Report—BOE-575-P
(2)BOE-517-PC Schedules:
a.Comparative Balance Sheet
b.Plant and Equipment
c.Revenues and Expenses & Rental Expense
d.Stmts. of Income and Retained Earnings
h.Construction Work In Progress
i.Pipeline Statistics
j.Rate Base
(3)Schedule of Intangible Information—BOE-529-I
(4)Other information as requested:
a.Annual Report to Federal Agencies
b.Annual Report to State Agencies
c.Form 10K
d.Shareholders Report—3 copies
e.Supplemental Information
This request is made in accordance with section 826 of the Revenue and Taxation Code. This property statement must be completed according to the instructions and filed with the Board of Equalization (BOE) on or before March 1, 2014. If you do not file this statement, you may be subject to the penalty provided in section 830 of the Revenue and Taxation Code. Attached schedules are considered to be part of the statement. THIS STATEMENT IS SUBJECT TO AUDIT.
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MAKE NECESSARY CORRECTIONS TO ADDRESS LABEL |
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SUBMITTED |
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DATE TO BE |
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N/A |
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HEREWITH |
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SUBMITTED |
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NAME AND ADDRESS OF PERSON TO WHOM CORRESPONDENCE REGARDING AUDIT SHOULD BE ADDRESSED:
NAME
MAILING ADDRESS (street, city, state, and zip code) |
TELEPHONE NUMBER |
EMAIL ADDRESS |
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LOCATION OF ACCOUNTING RECORDS: |
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NAME OF AUTHORIZED REPRESENTATIVE (if applicable) (BOE-892, Statement of Authorization, must be filed annually) |
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ADDRESS (street, city, state, and zip code) |
DAYTIME TELEPHONE NUMBER |
EMAIL ADDRESS |
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CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California that I have examined this Property Statement, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete and covers all property required to be reported which is owned, claimed, possessed, controlled, or managed by the person named in the statement at 12:01 a.m. on January 1, 2014. If prepared by a person other than the taxpayer, this declaration is based on all information of which preparer has knowledge.
FULL LEGAL NAME IF INCORPORATED
SIGNATURE OF OWNER, PARTNER, OFFICER, OR AUTHORIZED AGENT |
DATE |
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2014 |
PRINTED NAME OF SIGNATORY |
TITLE |
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SIGNATURE AND ADDRESS OF PREPARER OTHER THAN TAXPAYER |
DATE |
2014
INFORMATION PROVIDED ON A PROPERTY STATEMENT MAY BE SHARED WITH OTHER STATE BOARD OF EQUALIZATION DEPARTMENTS
BOE-517-PC (S1B) REV. 34 (12-13)
SPECIAL INSTRUCTIONS PERTAINING TO STATE ASSESSEES
OF INTERCOUNTY PIPELINES—COMMON CARRIER PIPELINES
Under the provisions of section 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code of Regulations, the BOE requests that you file a property statement with the BOE between January 1, 2014 and 5:00 p.m., on March 1, 2014. The property statement shall be completed in accordance with instructions included with the property statement and in publication 67PL, Instructions for Reporting State-Assessed Property, for lien date 2014. Reporting instructions are available on the Internet at www.boe.ca.gov/proptaxes/psricont.htm.
All parts of the property statement must be filed by March 1 (exception—see “N/A” below). Extensions of time for filing the property statement or any of its parts, may be granted only on a showing of good cause under a written request made prior to March 1. If you do not file timely, it may result in an added penalty of ten percent of the assessed value as required by section 830 of the Revenue and Taxation Code.
A positive response is required for all parts of the property statement. If a requested item does not apply, please so state. If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue and Taxation Code.
Item 3 requirements need not be returned if there is nothing to report. However, a positive response under the “N/A” column on page S1F is required for those forms not returned.
THE PROPERTY STATEMENT INCLUDES:
1.BOE-517-PC Schedule C3, System Rental Expense, should include 2013 payments to governmental agencies for the use of public property located in California.
2.BOE-517-PC Schedule I, California Pipeline Load Factors, may include a statement of future use if a major difference from the prior year is forecasted.
3.A statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by Federal Energy Regulatory Commission (FERC) and/or the California Public Utilities Commission or other regulatory agencies or contracts signed by management and labor unions.
4.A copy of your 2013 annual report to stockholders.
5.A copy of your 2013 Form 10K filed with the Securities and Exchange Commission, if required to file.
6.A copy of your 2013 annual report to the California Public Utilities Commission, if required to file.
7.A copy of your 2013 annual report(s) to federal regulatory agencies, such as the FERC 6, if required to file.
8.Supplemental information as required.
Report book cost (100 percent of actual cost). Include excise, sales and use taxes (see instructions below for important use tax information), freight-in, installation charges, finance charges during construction, and all other relevant costs required to place the property in service. Do not reduce costs for depreciation (which must be reported separately). Report separately the details of any write-downs of cost, extraordinary damage or obsolescence, or any other information that may help the BOE in estimating fair market value.
N/A—Not Applicable
For purposes of these instructions, pipelines shall include the facilities and appurtenances that are essential to the intercounty transportation or transmission systems, but shall exclude the contents of such pipelines, except operating oil supply which is taxable.
DOLLAR-AGE DETAIL REPORT: Fixed Equipment—(BOE-533-PF)
Items shall be identified by location, description (i.e., account number and account name), acquisition date, and acquisition cost. No more than one location per page.
DOLLAR-AGE DETAIL REPORT: Continuous Pipeline—(BOE-533-PP)
Pipelines shall be identified by location, description (i.e., account number and name), acquisition date, and acquisition cost. No more than one flume, canal, ditch, or aqueduct per page.
PIPELINE MILEAGE REPORT—(BOE-575-P)
Each pipeline shall be identified by name with lengths shown to the nearest hundredth of a mile for each county. No more than one pipeline, flume, canal, ditch, or aqueduct per page.
Note: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects the value of their property must be filed with the property statement or by a date granted by a formal extension. If such information is not filed by that date, staff is not required to consider it in determining its unitary value recommendation.
USE TAX INFORMATION
California use tax is imposed on consumers of tangible personal property that is used, consumed, given away or stored in this state. Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales. If your business is not required to have a seller’s permit with the BOE, the use tax may be reported and paid on your California State Income Tax Return or choose to report and pay use tax directly to the BOE. Simply use the online registration at www.boe.ca.gov/taxprograms/usetax/file.html to report and pay the tax due. Obtain additional use tax information by calling the Customer Service Center at 1-800-400-7115 (TTY:711).
BOE-517-PC (S2F) REV. 34 (12-13) |
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STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
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SCHEDULE A—COMPARATIVE BALANCE SHEET (1 OF 2) |
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(see Note 1) |
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COMPANY NAME |
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SBE NO. |
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A |
B |
C |
D |
LINE |
FERC |
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SYSTEM |
SYSTEM |
CALIFORNIA |
CALIFORNIA |
ITEM |
ACCOUNT |
ASSETS AND OTHER DEBITS |
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BALANCE AT |
BALANCE AT |
BALANCE AT |
BALANCE AT |
NO. |
NO. |
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BEGINNING |
END OF 2013 |
BEGINNING |
END OF 2013 |
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OF 2013 |
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OF 2013 |
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CURRENT ASSETS |
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1 |
10 |
Cash |
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2 |
10.5 |
Special Deposits |
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3 |
11 |
Temporary Investments |
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4 |
12 |
Notes Receivable |
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513 Receivables from Affiliated Companies
614 Accounts Receivable
715 Interest and Dividends Receivable
816 Oil Inventory
917 Material and Supplies
1119 Other Current Assets
1219.5 Deferred Income Tax Charges
13 |
Total Current Assets (lines 1 thru 12) |
INVESTMENTS AND SPECIAL FUNDS
1420 Investments in Affiliated Companies
1521 Other Investments
1622 Sinking and Other Funds
1723 (Less): Reductions in Security Values
1824 (Less): Net Unrealized Loss on Securities
19 |
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Total Investments and Special Funds (lines 14 thru 18) |
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TANGIBLE PROPERTY |
20 |
30 |
Carrier Property |
2131 (Less): Accrued Depreciation
2232 (Less): Accrued Amortization
2333 Operating Oil Supply
2434 Noncarrier Property
2535 (Less): Accrued Depreciation
26 |
Total Tangible Property (lines 20 thru 25) |
OTHER ASSETS AND DEFERRED CHARGES
2740 Organization Costs and Other Intangibles
2841 (Less): Accrued Amortization
2943 Miscellaneous Other Assets
3044 Other Deferred Charges
3145 Accumulated Deferred Income Tax Charges
32 |
Total Other Assets and Deferred Charges ( lines 27 thru 31) |
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33 |
TOTAL ASSETS (lines 13 + 19 + 26 + 32) |
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Note 1—Total Assets (line 33) must equal Total Liabilities and Stockholders Equity (line 61).
BOE-517-PC (S2B) REV. 34 (12-13) |
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STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
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SCHEDULE A—COMPARATIVE BALANCE SHEET (2 OF 2) |
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(see Note 1) |
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COMPANY NAME |
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SBE NO. |
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A |
B |
C |
D |
LINE |
FERC |
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SYSTEM |
SYSTEM |
CALIFORNIA |
CALIFORNIA |
ITEM |
ACCOUNT |
ASSETS AND OTHER DEBITS |
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BALANCE AT |
BALANCE AT |
BALANCE AT |
BALANCE AT |
NO. |
NO. |
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BEGINNING |
END OF 2013 |
BEGINNING |
END OF 2013 |
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OF 2013 |
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OF 2013 |
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CURRENT LIABILITIES |
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34 |
50 |
Notes Payable |
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3551 Payables to Affiliated Companies
3652 Accounts Payable
3753 Salaries and Wages Payable
3854 Interest Payable
3955 Dividends Payable
4056 Taxes Payable
4157 Long-Term Debt Payable Within One Year
4258 Other Current Liabilities
4359 Deferred Income Tax Credits
44 |
Total Current Liabilities (lines 34 thru 43) |
NONCURRENT LIABILITIES
4560 Long-Term Debt Payable After One Year
4661 Unamortized Premium on Long-Term Debt
4762 (Less): Unamortized Discount on Long-Term Debt
4863 Other Noncurrent Liabilities
4964 Accumulated Deferred Income Tax Credits
50 |
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Total Noncurrent Liabilities (lines 45 thru 49) |
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51 |
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Total Liabilities (lines 44 + 50) |
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STOCKHOLDERS EQUITY |
52 |
70 |
Capital Stock |
5371 Premiums on Capital Stock
5472 Capital Stock Subscriptions
5573 Additional Paid-In Capital
5674 Appropriated Retained Income
5775 Unappropriated Retained Income
5875.5 (Less): Net Unrealized Loss on Securities
5976 (Less): Treasury Stock
60 |
Total Stockholders Equity (lines 52 thru 59) |
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61 |
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY (lines 51 + 60) |
Note 1—Total Assets (line 33) must equal Total Liabilities and Stockholders Equity (line 61).
BOE-517-PC (S3F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
SCHEDULE B—TOTAL CALIFORNIA PLANT AND EQUIPMENT
(SUMMARY OF SCHEDULES B2 + B3 + B4)
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COMPANY NAME |
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SBE NO. |
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LINE |
FERC |
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B |
C |
D |
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(SCH B2 COL. D) |
(SCH B3 COL. D) |
(SCH B4 COL. D) |
BALANCE AT END |
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ITEM |
ACCOUNT |
ACCOUNT NAME |
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OF 2013 |
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NO. |
NO. |
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(A + B + C) |
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140 Organization and Other Intangibles
2101,151,171 Land
3102,152 Right of Way
4 |
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Total Land and Right-of-Way (lines 2 + 3) |
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5 |
103,153 |
Line Pipe |
6104,154 Line Pipe Fittings
7105,155 Pipeline Construction
8106,156,176 Buildings
9107,157 Boilers
10108,158 Pumping Equipment
11109,159,179 Machine Tools and Machinery
12110,160 Other Station Equipment
13111,161 Tanks
14112,162 Delivery Facilities
15113,163,183 Communication Systems (see Note 1)
16114,164,184 Office Furniture and Equipment
17115,165,185 Vehicles and Other Work Equipment (see Note 2)
18116,166,186 Other Property (not materials and supplies)
19 |
Total Machinery and Equipment (lines 5 thru 18) |
20187 Construction Work in Progress (CWIP)
2117 Materials and Supplies
22 |
Total CWIP and Materials & Supplies (lines 20 + 21) |
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23 |
Total California Taxable Property (lines 4 + 19 + 22) |
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NONTAXABLE PROPERTY (see NOTE 3) |
FROM |
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NOTE 3 |
24113,163,183 Communication Systems in Licensed Vehicles
25115,165,185 Licensed Vehicles
26187 Construction Work in Progress
27 |
Other Nontaxable (attach schedule) |
28 |
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Total Nontaxable Property (lines 24 thru 27) |
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29 |
California Summary of Accounts Property (lines 1+23 + 28) |
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ACCRUED DEPRECIATION |
Applicable to Taxable Property (line 23)
Note 1—Do not include radios in licensed vehicles—see line 24. Note 2—Do not include licensed vehicles—see line 25.
Note 3—This category is in addition to Schedules B2, B3, B4. ATTACH SEPARATE SCHEDULE.
BOE-517-PC (S3B) REV. 34 (12-13) |
STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
SCHEDULE B2—TOTAL CALIFORNIA STATE-ASSESSED COMMON CARRIER PLANT AND EQUIPMENT
(see Note 1)
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COMPANY NAME |
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SBE NO. |
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A |
B |
C |
D |
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LINE |
FERC |
ACCOUNT NAME |
BALANCE AT |
ADDITIONS |
RETIREMENTS |
BALANCE AT END |
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ITEM |
ACCOUNT |
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(see Note 1) |
BEGINNING |
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OF 2013 |
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NO. |
NO. |
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OF 2013 |
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(A + B - C) |
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140 Organization and Other Intangibles (attach schedule)
2101,151,171 Land
3102,152 Right of Way
4 |
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Total Land and Right-of-Way |
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5 |
103,153 |
Line Pipe |
6104,154 Line Pipe Fittings
7105,155 Pipeline Construction
8106,156,176 Buildings
9107,157 Boilers
10108,158 Pumping Equipment
11109,159,179 Machine Tools and Machinery
12110,160 Other Station Equipment
13111,161 Tanks (see Note 2)
14112,162 Delivery Facilities
15 |
113,163,183 Communication Systems (see Note 2) |
16114,164,184 Office Furniture and Equipment
17115,165,185 Vehicles and Other Work Equipment
18116,166,186 Other Property (not materials and supplies)
19 |
Total Plant and Equipment (lines 5 thru 18) |
20187 Construction Work in Progress
2117 Materials and Supplies
22 |
Total CWIP (line 20) |
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23 |
Total California State-Assessed Common |
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Carrier Taxable Property (lines 19 + 22) |
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NONTAXABLE PROPERTY |
24113,163,183 Communication Systems in Licensed Vehicles
25115,165,185 Licensed Vehicles
26187 Construction Work in Progress
27 |
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Other Nontaxable (attach schedule) |
28 |
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Total (lines 24 thru 27) |
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29 |
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Summary of Accounts Property (line 1 + 23 + 28) |
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ACCRUED DEPRECIATION |
30 |
31, 35 |
Applicable to State-Assessed Taxable Property (line 23) |
Note 1—Do not include property assessed by any California County Assessor.
Note 2—Include only those tanks necessary for the operation of the pipeline. Report tanks used for storage and delivery of petroleum products on Schedule B4. Note 3—Do not include radios in licensed vehicles—see line 24.
BOE-517-PC (S4F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
SCHEDULE B3—TOTAL CALIFORNIA STATE-ASSESSED NONCOMMON CARRIER PLANT AND EQUIPMENT
(see Note 1)
COMPANY NAME |
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SBE NO. |
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A |
B |
C |
D |
LINE |
FERC |
ACCOUNT NAME |
BALANCE AT |
ADDITIONS |
RETIREMENTS |
BALANCE AT END |
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ITEM |
ACCOUNT |
(see Note 1) |
BEGINNING |
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OF 2013 |
NO. |
NO. |
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OF 2013 |
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(A + B - C) |
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140 Organization and Other Intangibles (attach schedule)
2101,151,171 Land
3102,152 Right of Way
4 |
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Total Land and Right-of-Way |
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5 |
103,153 |
Line Pipe |
6104,154 Line Pipe Fittings
7105,155 Pipeline Construction
8106,156,176 Buildings
9107,157 Boilers
10108,158 Pumping Equipment
11109,159,179 Machine Tools and Machinery
12110,160 Other Station Equipment
13111,161 Tanks (see Note 2)
14112,162 Delivery Facilities
15 |
113,163,183 Communication Systems (see Note 3) |
16114,164,184 Office Furniture and Equipment
17115,165,185 Vehicles and Other Work Equipment
18116,166,186 Other Property (not materials and supplies)
19 |
Total Plant and Equipment (lines 5 thru 18) |
20187 Construction Work in Progress
2117 Materials and Supplies
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22 |
Total CWIP (line 20) |
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23 |
Total California State-Assessed Noncommon Carrier |
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Taxable Property (lines 19 + 22) |
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NONTAXABLE PROPERTY |
24113,163,183 Communication Systems in Licensed Vehicles
25115,165,185 Licensed Vehicles
26187 Construction Work in Progress
27 |
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Other Nontaxable (attach schedule) |
28 |
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Total (lines 24 thru 27) |
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29 |
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Summary of Accounts Property (lines 1 + 23 + 28) |
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ACCRUED DEPRECIATION |
30 |
31, 35 |
Applicable to State-Assessed Taxable Property (line 23) |
Note 1—Do not include any property assessed by any California County Assessor.
Note 2—Include only those tanks necessary for the operation of the pipeline. Report tanks used for storage and delivery of petroleum products on Schedule B4. Note 3—Do not include radios in licensed vehicles—see line 24.
BOE-517-PC (S5F) REV. 34 (12-13) |
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STATE OF CALIFORNIA |
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BOARD OF EQUALIZATION |
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2014 |
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SCHEDULE B5—TOTAL SYSTEM PLANT AND EQUIPMENT
TAXABLE AND NONTAXABLE
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COMPANY NAME |
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SBE NO. |
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A |
B |
C |
D |
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LINE |
FERC |
ACCOUNT NAME |
SYSTEM CARRIER |
SYSTEM |
TOTAL SYSTEM |
CA COUNTY |
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NONCARRIER |
BALANCE AT |
ASSESSED |
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ITEM |
ACCOUNT |
BALANCE AT END |
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(see Note 1) |
BALANCE AT |
END OF 2013 |
BALANCE AT |
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NO. |
NO. |
OF 2013 |
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END OF 2013 |
(A + B) |
END OF 2013 |
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SYSTEM PROPERTY |
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1 |
101,151,171 |
Land |
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2 |
102,152 |
Right of Way |
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3 |
103,153 |
Line Pipe |
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4 |
104,154 |
Line Pipe Fittings |
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5 |
105,155 |
Pipeline Construction |
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6 |
106,156,176 |
Buildings |
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7 |
107,157 |
Boilers |
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8 |
108,158 |
Pumping Equipment |
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9 |
109,159,179 |
Machine Tools and Machinery |
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10 |
110,160 |
Other Station Equipment |
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11 |
111,161 |
Tanks |
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12 |
112,162 |
Delivery Facilities |
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13 |
113,163,183 |
Communication Systems |
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14 |
114,164,184 |
Office Furniture and Equipment |
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15 |
115,165,185 |
Vehicles and Other Work Equipment |
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16 |
116,166,186 |
Other Property (not materials and supplies) |
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17 |
187 |
Construction Work in Progress |
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18 |
17 |
Material and Supplies |
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19 |
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Other |
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20 |
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TOTAL SYSTEM PROPERTY (lines 1 thru 19) |
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Note 1—Line 20, column C must balance to Schedule A, lines 20 + 24, column B.
SCHEDULE B6—TOTAL SYSTEM DEPRECIATION/AMORTIZATION
|
|
|
A |
B |
C |
D |
LINE |
|
ACCOUNT NAME |
SYSTEM CARRIER |
SYSTEM |
TOTAL SYSTEM |
CA COUNTY |
ITEM |
|
(see Note 2) |
BALANCE AT |
NONCARRIER |
BALANCE AT |
ASSESSED |
NO. |
|
BALANCE AT |
END OF 2013 |
BALANCE AT |
|
|
END OF 2013 |
|
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|
END OF 2013 |
(A + B) |
END OF 2013 |
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1 |
|
TOTAL SYSTEM ACCRUED DEPRECIATION |
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Note 2—Line 1, column C must balance to Schedule A, lines 21 + 22 + 25, column B.
BOE-517-PC (S6B) REV. 34 (12-13) |
STATE OF CALIFORNIA |
|
|
BOARD OF EQUALIZATION |
|
2014 |
SCHEDULE B8—RECONCILE SCHEDULE B2 AND B3 STATE-ASSESSED PLANT AND EQUIPMENT
TO
DOLLAR-AGE DETAIL REPORT AND SCHEDULE H (CONSTRUCTION WORK IN PROGRESS)
STATE-ASSESSED TAXABLE PROPERTY TOTALS ONLY
LINE |
SCHEDULE |
|
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|
ITEM |
DESCRIPTION |
|
ORIGINAL COST |
LINE NO. |
|
NO. |
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Schedule B2 |
SCHEDULE B2 AND B3—TOTAL STATE-ASSESSED PLANT AND EQUIPMENT |
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1 |
Line 19-D |
Total Plant and Equipment—State-Assessed Common Carrier |
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Schedule B3 |
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2 |
Line 19-D |
Total Plant and Equipment—State-Assessed Noncommon Carrier |
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3 |
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Total Schedule B2 and B3 (lines 1 + 2) |
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DOLLAR-AGE DETAIL REPORTS & SCHEDULE H |
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4 |
BOE-533-PF |
Total Dollar-Age Detail Report—Fixed Equipment (see Note 1) |
|
ORIGINAL COST |
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|
5BOE-533-PP Total Dollar-Age Detail Report—Continuous Pipeline (see Note 1)
6Schedule H Total State-Assessed Taxable New & Replacement CWIP (lines 38 B and C)
Total Dollar-Age Detail Reports & Schedule H (add lines 4 and 5; subtract line 6)
Difference (subtract line 7 from line 3); line 8 should equal zero.
Note 1—Include Taxable CWIP (Schedule H, lines 38 B and C) in Dollar-Age Detail Reports–Fixed Equipment and Continuous Pipeline.
BOE-517-PC (S7F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
|
|
BOARD OF EQUALIZATION |
|
|
SCHEDULE C—REVENUES AND EXPENSES |
|
2014 |
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|
COMPANY NAME |
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|
SBE NO. |
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LINE |
FERC |
|
A |
B |
C |
|
D |
2013 |
SYSTEM |
SYSTEM |
CALIFORNIA |
|
CALIFORNIA |
ITEM |
ACCT |
|
CALENDAR YEAR |
CARRIER |
NONCARRIER |
CARRIER |
|
NONCARRIER |
|
|
|
NO. |
NO. |
REVENUE |
REVENUE |
REVENUE |
|
REVENUE |
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|
REVENUES |
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1 |
200 |
Gathering |
|
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2 |
210 |
Trunk |
|
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3 |
220 |
Delivery |
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4230 Allowance Oil
5240 Storage and Demurrage
6250 Rental
8Other
9Total Revenues (lines 1 thru 8)
OPERATIONS AND MAINTENANCE
10300 Salaries and Wages
11310 Materials and Supplies
12320 Outside Services
13330 Operating Fuel and Power
14340 Oil Losses and Shortages
15350 Rentals
16390 Other Expenses
|
|
GENERAL |
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17 |
500 |
Salaries and Wages |
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18 |
510 |
Materials and Supplies |
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19 |
520 |
Outside Services |
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20 |
530 |
Rentals |
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21 |
540 |
Depreciation and Amortization |
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22 |
550 |
Employee Benefits |
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23 |
560 |
Insurance |
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24 |
570 |
Casualty and Other Losses |
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25 |
580 |
Pipeline Taxes (see Notes 1 and 2) |
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26 |
590 |
Other Expenses |
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27 |
|
Other |
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28 |
|
Total Expenses (lines 10 thru 27) |
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LINE |
|
SYSTEM PROPERTY TAXES |
A |
B |
ITEM |
|
STATE INCOME TAXES |
SYSTEM |
CALIFORNIA |
NO. |
|
FEDERAL INCOME TAXES |
TAXES |
TAXES |
|
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|
29Ad Valorem Taxes (reported on line 25)
30State Income Taxes (not reported on line 25)
31Federal Income Taxes (not reported on line 25)
Note 1—Include ad valorem taxes reported on line 29. Note 2—Do not include state or federal income taxes.
SCHEDULE C3—SYSTEM RENTAL EXPENSE
LINE |
A |
B |
ITEM NO. |
SYSTEM RENTAL EXPENSE |
2013 SYSTEM RENTAL EXPENSE |
1 |
Total System Payments to Public Agencies—Land—Full Rights |
|
2 |
Total System Payments to Private Parties—Land—Full Rights |
|
|
3 |
Total System Payments to Public Agencies—Land—Partial Rights |
|
|
4 |
Total System Payments to Private Parties—Land—Partial Rights |
|
|
5 |
Total System Payments—All Other Rented Property |
|
|
6 |
Total System Rental Expense (lines 1 thru 5) |
|
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|
BOE-517-PC (S8F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
|
|
BOARD OF EQUALIZATION |
2014
|
SCHEDULE H—CONSTRUCTION WORK IN PROGRESS |
|
|
COMPANY NAME |
SBE NO. |
LINE |
A |
STATE-ASSESSED |
NOTE: |
|
|
|
|
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|
|
ITEM |
DESCRIPTION |
B |
C |
1. Attach additional schedules if necessary. |
|
|
NO. |
(list by tangible property description, county, and location code) |
NEW |
REPLACEMENT |
2. Complete all columns for all sections. |
|
|
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|
CONSTRUCTION |
CONSTRUCTION |
|
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|
TAXABLE CWIP |
|
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|
1 |
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2 |
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|
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1. TOTAL SYSTEM CWIP |
|
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3 |
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4 |
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|
a. TOTAL SYSTEM NEW CWIP |
|
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5 |
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(lines 46B + 46D + 46F) |
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6 |
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b. TOTAL SYSTEM REPLACEMENTt CWIP |
|
7 |
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|
(lines 46C + 46E + 46G) |
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8 |
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|
c. TOTAL SYSTEM CWIP |
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9 |
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|
(lines 1a + 1b) from above |
|
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10 |
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11 |
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12 |
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13 |
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14 |
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15 |
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16 |
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17 |
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18 |
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19 |
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20 |
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21 |
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22 |
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23 |
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24 |
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25 |
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26 |
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27 |
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28 |
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29 |
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30 |
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31 |
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32 |
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33 |
|
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|
34 |
|
|
|
D |
E |
F |
G |
35 |
|
|
|
TOTAL |
TOTAL |
TOTAL OTHER |
TOTAL OTHER |
|
|
|
COUNTY NEW |
COUNTY |
STATES NEW |
STATES |
36 |
|
|
|
|
|
|
CONSTRUCTION |
REPLACEMENT |
CONSTRUCTION |
REPLACEMENT |
37 |
|
|
|
|
CONSTRUCTION |
|
CONSTRUCTION |
|
|
|
|
|
|
|
38TOTAL TAXABLE CWIP (lines 1 thru 37)
NONTAXABLE CWIP
39Licensed Vehicles
40Preliminary Engineering (see instructions)
41 |
|
D |
E |
F |
G |
42 |
|
TOTAL |
TOTAL |
TOTAL OTHER |
TOTAL OTHER |
|
COUNTY NEW |
COUNTY |
STATES NEW |
STATES |
43 |
|
|
CONSTRUCTION |
REPLACEMENT |
CONSTRUCTION |
REPLACEMENT |
44 |
|
|
CONSTRUCTION |
|
CONSTRUCTION |
|
|
|
|
|
45Total Nontaxable CWIP (lines 39 thru 44)
46TOTAL CWIP (lines 38 and 45)
BOE-517-PC (S9F) REV. 34 (12-13) |
STATE OF CALIFORNIA |
|
|
BOARD OF EQUALIZATION |
|
2014 |
SCHEDULE I2—PIPELINE BARRELS RECEIVED AND DELIVERED
USE JANUARY 1 TO DECEMBER 31 STATISTICS
|
COMPANY NAME |
|
|
SBE NO. |
|
|
|
|
|
|
|
|
|
|
LINE |
A |
B |
C |
D |
E |
|
LOCATION |
2013 |
2013 |
2013 |
2013 |
|
ITEM |
|
|
CALIFORNIA |
OTHER STATES |
CALIFORNIA |
OTHER STATES |
|
NO. |
|
|
|
BARRELS RECEIVED |
BARRELS RECEIVED |
BARRELS DELIVERED |
BARRELS DELIVERED |
|
|
|
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40TOTALS (lines 1 thru 39)
41TOTAL BARRELS RECEIVED (lines 40B + 40C)
42TOTAL BARRELS DELIVERED (lines 40D + 40E)
BOE-517-PC (S10) REV. 34 (12-13) |
STATE OF CALIFORNIA |
|
|
BOARD OF EQUALIZATION |
|
2014 |
SCHEDULE J—ESTIMATE OF REGULATORY RATE BASE
|
COMPANY NAME |
|
SBE NO. |
|
|
|
|
|
|
|
LINE |
|
A |
B |
|
ITEM |
|
|
ESTIMATE OF REGULATORY RATE BASE (see Note 1) |
COST BASIS |
TOC BASIS |
|
NO. |
|
|
|
|
1Trended Original Cost (TOC) of common carrier property
2Accumulated Depreciation
3Deferred Income Tax Liability (DIT)
4Net Rate Base (line 1 - 2 - 3)
CAPITAL STRUCTURE USED FOR THE CALCULATION OF THE TOC RATE BASE
5a |
Equity % |
|
|
|
|
5b |
Debt % |
|
|
|
|
|
Total |
100% |
|
|
|
6 |
Cost of Noncommon Carrier Property |
|
|
|
|
|
|
|
|
THE METHOD USED BY THIS COMPANY TO ESTABLISH RATES IS:
Trended Original Cost
Market Based Rates
Price Cap
Other (please explain)
Note 1—Attach a separate schedule identifying California property included in the rate base but not subject to Board assessment jurisdiction.
