ANNUAL REPORT (FORM F-16) POT I OF New Hampshire Gas … Reports/2014/NH Gas... · 2015-05-11 · to theend of year, had the highest voting powers rights are actual or contingent

ANNUAL REPORT (FORM F-16)

80 Pearl Street, Keene, NH 03431

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PUBLIC UTILITIES COMMISSIONOF THE

STATE OF NEW HAMPSHIREFORTHE

YEAR ENDED DECEMBER 31,2014

OF

New Hampshire Gas Corporation

Rev 9/2012

PART I: IDENTIFICATION

01 Exact Legal Name of Respondent 02 Year of ReportNew Hampshire Gas Corporation

December31, 2014

03 Previous Name and Date of Change (It name changed during year)Not appiicabte

04 Address of Principal Business Office at End of Year (Street. City. State, Zip Code)80 Pearl Street, Keene, NH, 03431

05 Name of Contact Person 06 Title of Contact PersonKevin McCarthy Vice President Finance

07 Address of Contact Person (Street. Cu7, State, Zip Code)15 Buttrick Road, Londonderry, NH 03053

08 Telephone and Email of Contact Person 09 This Report Is 10 Date of Report603-382-2778 (1) OrIginal (2) Revised (Mo, Da, Yr)KovinMcCarthyliberlyutiiities.com X March 31,2015

11 Name of Officer Having Custody of the Books of Account 12 Title of OfficerMichael EastmanTreasuror

13 Address of Officer Where Books of Account Are Kept (Street, City, State, Zip code)1300 Scottavilie Road , Rochester NY 14649

14 Name of State Where16 Date of IncorporationRespondent Is Incorporated (Mo, Da, Yr)New HampshIre

June 1 1998

17 Explanation of Manner and Extent of Corporate Control (If the respondent controls or is controlledby any other corporation, business trust, or similar organization)

PART ii: ATTESTATiON

The undersigned officer certifies that helshe has examined the accompanying report; that to the best of hislher knowledge,Information, and belief, all statements of fact contained in the accompanying report are true and the accompanying reportis a correct statement of the business and affairs of the above named respondent In respect to each and ovary matter setforth therein during the period from and including January 1 to and including December 31 of the year of the report.

01 Name 03 Signature 04 Date SignedKevin McCarthy

(Mo, Da, Yr)March31 201502 Tltie

Vice President Finance

NHPUC Page 1

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December 31, 2014

LIST OF CITIES AND TOWNS SERVED DIRECTLY

Line NUMBER OFNo. LOCATION CUSTOMERS POPULATION

Keene 1,223 23,40923456789

1011121314151617181920212223242526272829303132333435363738394041424344

NHPUC Page 2


AFFILIATED INTERESTS

Include on this page, a summary listing of all affiliated interests of the respondent and its parent. Indicatethe relationship to the parent and the respondent and the percentage owned by the corporate group.

Iberclrola USA is a holding company incorporated in the state of Maine, and is an indirect, wholly-owned subsidiary of lberdrola, S.A., which is incorporated in Spain.New Hampshire Gas Corporation is 100% owned by lberdrola USA Enterprises, 52 Farm View Drive, New Gloucester, ME 04260.

NHPUC Page 3

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31, 2014

OFFICERS

1. Report below the name, title and salary for 3. Utilities which are required to file the sameeach executive officer whose salary is $50,000 or data with the Securities and Exchange Commission, maymore. An “executive officer of a respondent includes substitute a copy of item 4 of Regulation S-Kits president, secretary, treasurer, and vice pres- (identified as this page). The substitute page(s)ident in charge of a principal business unit, division should be the same size as this page.function (such as sales, administration or finance),and any other person who performs similarly policy- 4 Report below any additional companies where the officermaking functions. holds office along with their title.

2. If a change was made during the year in theincumbent of any position, show name of the previousincumbent, and date the change in incumbency was made.

LineNo. Title Name of Officer Other Companies Officer Of with Title

(a) (b) (c)

23456789

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Director and PresidentDirector and SecretaryDirectorTreasurer

Kevin E WalkerR. Scott MahoneyRobert D. KumpMichael D Eastman

NHPUC Page 4

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 312015 December31, 2014

DIRECTORS

1. Report below the information called for 2. Designate members of the Executive Committeeconcerning each director of the respondent who by an asterisk and the Chairman of the Executiveheld office at any time during the year. Include Committee by a double asterisk.in column (a), abbreviated titles of the directorswho are officers of the respondent

No. ofDirectors FeesName (and Title) of Director Principal Business Address Meetings During

During Year Year(a) (b) (C) (d)

Kevin E Walker Director and President Rochester NY $R. Scott Mahoney Director and Secretary New Gloucester, ME $Robert D. Kump Director New Gloucester, ME $

NHPUC Page 5


SECURITY HOLDERS AND VOTING POWERS

1. Give the names and addresses of the 10 the circumstances whereby such security became vestedsecurity holders of the respondent who, at the date with voting rights and give other important particularsof the latest closing of the stock book or compilation (details) concerning the voting rights of such security.of the list of stockholders of the respondent, prior State whether voting rights are actual or contingentto the end of the year, had the highest voting powers If contingent, describe the contingency.in the respondent, and state the number of votes 3. II any class or issue of security has anywhich each would have had the right to cast on that special privileges in the election of directors, trusteesdate if a meeting were then in order. If any such or managers, or in the determination of corporate actionholder held in trust, give in a footnote the known by any method, explain briefly in a footnote.particulars of the trust (whether voting trust, etc.), 4. Furnish particulars (details) concerning anyduration of trust and principal holders of beneficiary options, warrants, or rights outstanding at the end of theinterests in the trust. If the stock book was not year for others to purchase securities of the respondentclosed or a list of stockholders was not compiled or any securities or other assets owned by the respondent,within one year prior to the end of the year, or if including prices, expiration dates, and other materialother dass of security has become vested with information relating to exercise of the options, warrants,voting rights, then show such 10 security holders or rights. Specify the amount of such securities oras of the close of the year. Arrange the names of the assets so entitled to be purchased by any officer,security holders in the order of voting power, director, associated company, or any of the ten largestcommencing with the highest. Show in column (a) the security holders. This instruction is inapplicable totitles of officers and directors included in such list convertible securities or to any securities substantiallyof 10 security holders. all of which are outstanding in the hands of the general2. If any security other than stock carries public where the options, warrants, or rights werevoting rights, explain in a supplemental statement issued on a prorata basis.

1. Give the date of the latest closing 2. State the total number of votes 3. Give the dateof the stock book prior to the end of the year, and cast at the latest general meeting and place of suchstate the purpose of such closing: prior to the end of the year for election Meeting:of the directors of the respondent andnumber of such votes cast by proxyNone

Total: 25 NoneBy proxy: 0

VOTING SECURITIESNumber of votes as of (date):

Line Name (Title) and Address ofNo. Security Holder Total Common Preferred Other

Votes Stock Stock (e)(a) (b) (c) (d)

4 TOTAL votes of all voting securities 25 255 TOTAL numbers of security holders 16 TOTAL votes of security holders 1listed below

7 lberdrola USA Enterprises, Inc 25 258 New Glouster, ME9

1011121314151617181920212223242526

NHPUC Page 6

Name of Respondent This Report Is: Date of Report Yearof ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31, 2014

PAYMENTS TO INDIVIDUALS

1 List names of all individuals, partnerships, or corporations, to whom payments totaling $50,000 or more for services renderedwere made or accrued during the year, and the amount paid or accrued to each. Where payments or accruals to the individual memebersof a partnership or firm together total $50,000 or more, list each individual and the amount paid or due each.

Line Name Street City State Zip Code AmountNo.

(a) (b) (c) (d) (e) (t)1 KEENE PROPANE CORP 30 PAGE STREET KEENE NH 03431 1,669,9612 NGL SUPPLY WHOLESALE LLC 6120 S. YALE STE 805 TULSA 01< 741 36-4217 1,248,1483 INTERNAL REVENUE SERVICE SERVICE CENTER ANDOVER MA 05501-0099 119,4264 TAX COLLECTOR - CITY OF KEENE 3 WASHINGTON ST KEENE NH 03431 77,6385 NGL ENERGY PARTNERS LP 6120 S. YALE STE 805 TULSA OK 74136-4217 76,0546 MME CONSTRUCTION LLC 6 WEBSTER RD SURRY NH 03431 56,800789

10111213141516171819202122232425262728293031323334353637383940 TOTAL

3,248,028

NHPUC Page 7


IMPORTANT CHANGES DURING THE YEAR

Give particulars (details) concerning the matters 6. Obligations incurred or assumed by respondent asindicated below. Make the statements explicit and guarantor for the performance by another of any agreementprecise, and number them in accordance with the or obligation, including ordinary commercial paper maturinginquiries. Each inquiry should be answered. Enter on demand or not later than one year after date of issue:“none” or “not applicable” where applicable. If information State on behalf of whom the obligation was assumed andwhich answers an inquiry is given elsewhere in the report, amount of the obligation. Give reference to Commissionmake a reference to the schedule in which it appears. authorization if any was required.

1. List changes in and important additions to franchise area. 7. Changes in articles of incorporation or amendmentsto charter: Explain the nature and purpose of such changes2. Acquisition of ownership in other companies or amendments.

by reorganization, merger, or consolidation withother companies: Give names of companies involved, 8. State briefly the status of any materiallyparticulars concerning the transactions, name of the important legal proceedings pending at the end of the year,Commission authorizing the transaction, and reference and the results of any such proceedings culminated duringto commission authorization, the year.

3. Purchase or sale of an operating unit or system: 9. Describe briefly any materially important transGive a brief description of the property, and of the actions of the respondent not disclosed elsewhere in thistransactions relating thereto, and reference to report in which an officer, director, security holderCommission authorization, if any was required. reported on page 6, voting trustee, associated company orknown associate of any of these persons was a party or in4. List important leaseholds that have been acquired which any such person had a material interestgiven, assigned or surrendered: Give effective dates,

lengths of terms, names of parties, rents, and other conditions. 10. If the important changes during the year relatingState name of Commission authorizing lease and give to the respondent company appearing in the annual report toreference to such authorization, stockholders are applicable in every respect and fumishthe data required by instructions I to 9 above, such notes5. Important extension or reduction of transmission may be attached to this page.or distribution system: State territory added or relinquished

and date operations began or ceased and give referenceto Commission authorization, if any was required.

None

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STATEMENT OF INCOME FOR THE YEAR

1. Report amounts for accounts 412 and 413, fects together with an explanation of the major factorsRevenue and Expenses from Utility Plant Leased to which affect the rights of the utility to retain such revenuesOthers in a similar manner to a utility department or recover amounts paid with respect to power and gasmanner to a utility department. Spread the amount(s) purchases.over lines 02 thw 24 as appropriate. 6. Give concise explanations concerning significant2. Report amounts in account 414, Other Utility amounts of any refunds made or received during the yearOperating Income, in the same manner as accounts 412 resulting from settlement of any rate proceeding affect-and 413 above. ing revenues received or costs incurred for power or gas3. Report data for lines 7,9, and 10 for Natural Gas purchases, and a summary of the adjustments made tocompanies using accounts 404.1,404.2,404.3, 407.1 balance sheet, income, and expense accounts.and 407.2. 7. If any notes appearing in the report to stockholders4. Use page 16 (Notes to Financial Statement) for important are applicable to this Statement of Income, such notesnotes regarding the statement of income for any account thereof. may be attached at page 16.

5. Give concise explanations concerning unsettled 8. Enter on page 16 a concise explanation of onlyrate proceedings where a contingency exists such that those changes in accounting methods made during therefunds of a material amount may need to be made to year which had an effect on net income, induding thethe utility’s customers or which may result in a material basis of allocations and apportionments from those usedrefund to the utility with respect to power or gas pur- in the preceding year. Also give the approximate dollarchases. State for each year affected the gross revenues effect of such changes.or costs to which the contingency relates and the tax ef- 9. Explain in a footnote if the previous year’s figures

, are different from that reported in prior reports.

TOTAL(Ref.)

Line Account PageNo. No. Current Year Previous Year Increase or

(decrease)(a) (b) (e)

I UTILITY OPERATING INCOME

2 Operating Revenues (400) 28Operating Expenses

Operation Expenses (401) 34-39 2,956,262 2,244,785 711,4775 Maintenance Expenses (402) 34-39 1,057,534 991,750 65,784Depreciation Expense (403) 204,832 183,089 21,7427 Amort. & Depl. of Utility Plant (404-405)Amort of Utility Plant Acq. Adj. (406)

9 Amort of Property Losses, Unrecovered Plant andRegulatory Study Costs (407)

10 Amort. of Conversion Expenses (407)11 Regulatory Debits (407.3)12 (Less) Regulatory Credits (407.4)13 Taxes Other Than Income Taxes (408.1) 25 149,867 127.740 22,12714 Income Taxes - Federal (409.1) 25 (12,786) (75,416) 62,63115 - Other (409.1) 25 12,035 (18,8281 30,86316 Provision for Deferred Income Taxes (410.1) (75,908) 510,126 (586,034)17 (Less) Provision for Deferred Income Taxes-Cr. (41 1.1)18 Investment Tax Credit Adj. - Net (411.4)19 (Less) Gains from Disp. of Utility Plant (411.6)20 Losses from Disp. of Utility Plant (411.7)21 (Less) Gains from Disposition of Allowances (411.8)22 Losses from Disposition of Allowances (411.9)23 TOTAL Utility Operating Expenses 4,291,837 3,963,246 328,591(Enter Total of lines 4 thru 22)24 Net Utility Operating Income (Enter Total of (60,198) (201,953) 141,755line 2 less 23)

NHPUC Page 11

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Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Vi)(2) Revised March 312015 L)ecernbr31, 2014

STATEMENT OF RETAINED EARNtNGS FOR THE YEAR

1 Report all changes in appropriated retained earnings, unappropriated retained 5. Show dividends for each class and series of capital stock.earnings, and unappropriated undistiibuted subsidiary earnings for the year. 6. Show separately the State and Federal Income tax effect of2. Each credit and debit during the year should be Identilled as to the items shown in Account 439, Adjustments to Retained Earnings.retained earnings account in which recorded (Accounts 433, 436-439 inclusive). 7. Explain In a footnote the basis for determining the amount reservedShow the contra primary account affected in column (b). or appropriated, If such reservation or appropriation Is to be recurrent,3. State the purpose and amount for each reservation or appropriation state the number and annual amounts to be reserved or appropriatedof retained earnings. as well as the totals eventually to be accumulated.4. LIst first Account 439, Adjustments to Retained Earnings, reflecting 8. II any notes appearing In the report to stockholders are applicableadjustments to the opening balance of retained earnings. Follow by credit, to this statement, attach them at page 16 (Notes to Financial Statements).then debit items, in that order.

_________________________________

Contra PrimaryLine Item Account AmountNo.Affected

(a) (b)

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101112131415161718192021222324252627

UNAPPROPRIATED RETAINED EARNINGS (Account 216)

Adlustments to RetaIned Eamlnaa (Account 439Credit:Credit:Credit:Credit:Credit:

0TOTAL Credits to Retained Earninos (Account 439HEnter Total of lines 4 thru 8)Debit:Debit:Debit:Debit:Debit:TTAI

Balance 1(Account 439)(Enter Total of lines 10 thru 14)

(Account 433 less Account 418.1)21.570

Appropriations of Retained Earnings (Account 436)

TOTAL Appropriations of Retained Earnings (Account 436)(Total of lines 18 thru 21) 0Dividends Declared-Preferred Stock (Account 437)

39404142434445 TOTAL Appropriated Retained Earnings (Account 215)

APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.1)

State below the total amount set aside through appropriations of retained earnings, as of the end of the year, in compliancewith the provisions of Federally granted hydroelectric project licenses held by the respondent. If any reducitons or changesother than the normal annual credits hereto have been made during lIre year, explain such items in a footnote.

Dl (Account 215.1)Total of lines 45 & 46)

U

0

Balance-Beainnina of Year— Chanoes (Identify by orescribed retained earninas accounts)

TOTAL Dividends Declared-Preferred Stock (Account 437)(Total of IlnDividends Declared-Common Stock (Account 4381

29303132333435363738 Balance-End of”

1 lines 31 thru 35)‘ Eaminos

APPROPRIATED RETAINED EARNINGS (Account 215)

State balance and purpose of each appropriated retained earnings amount at end of year and give accounting entries forany applications of appropriated retained earnings during the year.

464748

4

5515253

UNAPPROPRIATED UNDISTRIBIJTED SUBSIDIARY EARNINGS (216.1)

r Total of tines 38 and 47) 235,989

,.nrut, rauo 13

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (I) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December 31, 2014

STATEMENT OF CASH FLOWS

1. If the notes to the cash flow statement in the respondents 2. Under “Other” specify significant amounts and groupannual stockholders report are applicable to this state- others.ment, such notes should be attached to page 16 (Notes 3. Operating ActMties-Other Include gains and losses per-to Financial Statements). Information about noncash taming to operating activities only. Gains and losses per-investing and financing activities should be provided taming to investing and financing activities should beon page 16. Provide also on page 16 a reconciliation reported in those activities. Show on page 16 the amountsbetween Cash and Cash Equivalents at End of Year” of interest paid (net of amounts capitalized) and incomewith related amounts on the balance sheet, taxes paid.

T• DESCRIPTION (See instructions for Explanation of Codes) AmountNo (a) (b)1 Net Cash Flow from Operating Activities:Net Income for New Hampshire Gas (from page 14) (21,570)3 Noncash Charges (Credits) to Income:

4 Depreciation and Depletion180,9325 Amortization of (Specify) Other

67

Deferred Income Taxes (Net)(62,330)9 Investment Tax_Credit Adjustments_(Net)

10 Net (Increase) Decrease in Receivables 69,56011 Net (Increase) Decrease in Inventory(7,435)12 Net Increase (Decrease) in Fuel Purchase Commitments 18,10013 Net Increase (Decrease) in Accounts Payable (327,286)14 Net (Increase) Decrease in Other Assets 154,46115 Net Increase (Decrease) in Other Liabilities (151,536)16 (Less) Allowance for Other Funds Used During Construction 017 (Less) Undistributed Earnings from Subsidiary Companies 0Other: Miscellaneous

18 Prepaids7,02719 Net Increase_(Decrease)_in Accrued Interest_Expense

20 Net (Increase) Decrease in Deferred Fuel Costs21 Net Cash Provided by (Used in) Operating Activities22 (Total of lines 2 thru 20)2324 Cash Flows from Investment Activities:25 Construction and Acquisition of Plant (including land):26 Gross_Additions to_Utility_Plant (less_nuclear fuel)27 Gross Additions to Nuclear Fuel28 Gross_Additions_to_Common_Utility_Plant29 Gross Additions to Nonutility Plant30 (Less)_Allowance_for Other_Funds_Used_During_Construction31 Other:323334 Cash Outflows for Plant (Total of lines 26b thru 33) (193,215)3536 Acquisition_of_Other_Noncurrent Assets_(d)37 Proceeds_from_Disposal_of Noncurrent Assets_(d)3839 Investments in and Advances to Assoc. and Subsidiary Companies40 Contributions and Advances from Assoc. and Subsidiary Companies41 Disposition of Investments in (and Advances to)42 Associated_and_Subsidiary_Companies4344 Purchase of Investment_Securities_(a)45 Proceeds from Sales of Investment_Securities_(a)

NHPUC Page 14

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31 2014

STATEMENT OF CASH FLOWS (Continued)

4. Investing Activities 5. Codes used:Include at Other (line 31) net cash outflow to acquire other (a) Net proceeds or payments.companies. Provide a reconciliation of assets acquired with (b) Bonds, debentures and other long-termliabilities assumed on page 12 (Statement of Income for the Year). (c) Include commercial paper.Do not include on this statement the dollar amount of (d) Identify separately such items as investments,leases capitalized per USofA General Instruction 20; in- fixed assets intangibles etc.stead provide a reconciliation of the dollar amount of 6. Enter on page 12 clarifications and explanationsleases capitalized with the plant cost

Tii DESCRIPTION (See Instruction No. 5 for Explanation of Codes) AmountN (a) (b)46 Loans Made or Purchased47 Collections on Loans4849 Net (Increase) Decrease in Receivables50 Net (Increase) Decrease in Inventory51 Net (Increase) Decrease in52 Allowances Held for Speculation53 Net Increase (Decrease) in Payables and Accrued Expenses54 Other:55

W Net Cash Provided by (Used in) Investing Activities57 (Total of lines 34 thru 55)5859 Cash Flows from Financing Activities:60 Proceeds from Issuance of:61 Long-Term Debt (b)62 Preferred Stock63 Common Stock64 Other:65W Net Increase in Short-Term Debt (c)67 Other:68

80 Dividends on Freferrecj Stock81 Dividends on Common Stock82 Net Cash Provided by_(Used_in)_Financing_Activities83 (Total of lines 70 thru 81)

08485 Net Increase (Decrease) in Cash and Cash_Equivalents86 (Total of lines 22, 57 and 83)

(333,292)8788 Cash and Cash Equivalents at Beginning of Year

858,63489Cash and Cash Equivalents at End of Year

525,342

6970717273747576777879

Cash Provided by Outside Sources (Total of lines 61 thru 69)

Payments for Retirement of:Lonq-Term Debt (b)Preferred StockCommon StockOther:

Net Decrease in Short-Term Debt (c)

0

0

I

NHPUC Page 15


NOTES TO FINANCIAL STATEMENTS

None

NHPUC Page 16


SUMMARY OF PLANT AND ACCUMULATED PROVISIONSFOR DEPRECIATION, AMORTIZATION, AND DEPLETION

LineNo.

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10111213141516

1718192021222324252627282930313233

In Service

Item

(a)

UTILITY PLANT

Plant in Service (Classified_4,508,026Property Under Capital Leases

Plant Purchased or SoldCompleted Construction not ClassifiedExperimental Plant UnclassifiedTotal Utility Plant (Total of lines 3 thru 7)

4,508,026Leased to OthersHeld for Future Use

418,384Construction Work in Progress2,925Acquisition Adjustments

Total Utility Plant (Totals àf lines 8 thru 12)4,929,335Accumulated Provisions for Depreciation, Amortization & Depletion

Net Utility Plant (Totals of lines 13 less 14)DETAIL OF ACCUMULATED PROVISIONS

FOR DEPRECIATION, AMORTIZATION AND DEPLETIONIn Service: I

DepreciationAmortization and Depletion of Producing Natural Gas Land and Land RightsAmortization of Underground Storage Land and Land RightsAmortization of Other Utility PlantTotal In Service (Totals of lines 18 thru 21)

(1,959,301)Leased to OthersDepreciationAmortization and DepletionTotal Leased to Others (Totals off lines 24 and 25)

0Held for Future UseDepreciationAmortizationTotal Held for Future Use (Totals of lines 28 and 29)

0Abandonment of Leases (Natural Gas)Amortization of Plant Acquisition Adjustment

Total Accum Provisions (Should agree with line 14 above) (Total of lines 22, 26, 30, 31, and 32) (1,959,301)

NHPUC Page 17

1. intangible Plant301 Organization302 Franchises and Consents303 Miscellaneous intangible Plant

TOTAL Intangible Plant (1)2. ProductIon PlantNatural Gas Production and Gathering Plant

319 Gas Mixing Equipment325.1 Producing Lands325.2 Producing Leaseholds325.3 Gas Rights325.4 Rights-at-Way325.5 Other Land and Land Rights326 Gas Well Structures327 Field Compressor Station Structures328 Field Meas. and Reg. Sta. Structures329 Other Structures330 Producing Gas Wells-Well Construction331 Producing Gas Wells-Well Equipment332 Field Lines333 Field Compressor Station Equipment334 Field Mess, and Reg. Ste. Equipment335 Drilling and Cleaning Equipment336 Purification Equipment337 Other Equipment

TOTAL Production and Gathering PlantProducts Extraction Plant

340 Land and Land Rights341 Structures and Improvements342 Extraction and Refining Equipment343 Pipe Lines344 Compressor Equipment345 Gas Meas. and Reg. Equipment346 Compressor Equipment347 Other Equipment

TOTAL Products Extraction PlantTOTAL Nat Gas Production Plant

Mfd. Gas Prod. Plant (Submit Suppl. Statement)TOTAL ProductIon Plant (2)

3. Natural Gas Storage and Processing PlantUnder Ground Storage Plant

350.1 Land350.2 Rights-of-Way351 Structures and Improvements352 Wells352.1 Storage Leaseholds and Rights352.2 Reservoirs352.3 Non-recoverable Natural Gas353 Lines354 Compressor Station Equipment355 Measuring and Reg. Equipment356 Purification Equipment357 Other Equipment

TOTAL Underground Storage Plant

Name of Respondent This Report is: Date of Report Year of ReportNew I-iampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31 .2015 Deccmber3l, 2014

GAS PLANT IN SERVICE (Accounts 101, 102, 103, and 106)

1. Report below the original cost of gas plant significant amount of plant retirements which have also in column (t) the additions or reductions ofin service according to the prescribed accounts, not been classified to primary accounts at the end primary account classifications arising from2. tn addition to Account 101, Gas Plant in of the year, include in column (d) a tentative distribution of amounts initially recorded InService(Classifled). Include Account 102, distribution of such retirements, on an estimated Account 102. In showing the dearance of AccountGas Plant Purchased or Sold; Account 103, basis, with appropriate contra entry to the account 102, include In column (d) the amounts wilt, respectExperimental Gas Plant Unclassified; and Account 106, for accumulated depreciation provision. Include to accumulated provision for depreciation.Completed Construction Not Classified-Gas, also in column (d) reversals of tentative distri- acquisition adjustments, etc., and show tn column3. Include in column (c) or (d), as appropnate, butions or prior year of unclassified retirements. (f) onty the offset to the debits or creditscorrections of additions end retirements for the Attach supplemental statement showing the account distributed in column (I) to primary account classifications.current or preceding year. distribution of these tentative classifications 7. For Account 399, state the nature and use4. Enclose in parentheses credit adjustments of in cotumns (c) and (d), Including the reversals of plant included In this account and if substantial Inplant accounts to Indicate the negative effect of of the prior years tentative account distributions amount submit a supplementary statement showingsuch accounts. of these amounts. Careful observance of the above the subaccount classification of such plant conforming5. Classify Account 106 according to prescribed instructions and the texts of Accounts 101 and 106 to the requirements of these pages.accounts, on an estimated basis if necessary, and will avoid serious omissions of the reported amount 8. For each amount comprisIng the reportedinclude the entries in column (c). Also to be of respondent’s plant actuatly in service at end bat ance and changes In Account 102, state theincluded In column (c) are entries for reversals of year. property purchased or sold, name of vendor orof tentative distributions of prior year reported 6. Show in column (f) rectassifications or purchaser, and date of transaction.in column (b). Likewise if the respondent has a transfers within utility plant accounts. Include

Line Account Balance at Additions Retirements Adjustments Transfers Balance atNo. Beginning of YeaEnd of Year(a) (b) (c) (d) (a) (f) (g)

0 0 0 0 0 0

428,704 0

418,384

847.088 0

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101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354

428,704

418,384

847.088

0 0 0 0 0 00847,088 0 0 0 0 847088

C ci 0 0 0 0

NHPUC Page 18

Name of Respondent This Report is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 312015 Deccrnher3l, 2014

GAS PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)

Line Account Balance at Additions Retirements Adjustments Transfers Balance atNo. Beginning of Yea End of Year(a) (b) (c) (d) (e) (f) (g)

Other Storage Plant360 Land and Land Rights361 Structures and Improvements362 Gas Holders363 Purification Equipment363.1 Liquefaction Equipment363.2 VaporizIng Equipment363.3 Compressor Equipment363.4 Meas. and Reg. Equipment363.5 Other Equipment

TOTAL Other Storage PlantBase Load Liquefied Natural Gas Ter.and Processing Plant

364.1 Land and Land Rights364.2 Structures and Improvements364.3 LNG Processing Terminal Equipment364.4 LNG Transportation Equipment364.5 Measuring and Regulating Equipment364.6 Compressor Station Equipment364.7 Communications Equipment384.8 Other Equipment

rfl’rfll D.... I ...1 I I.,....fiA KI..h.....I

0 0 0 0 0 0

t(3)0 0 0 0 0

555657585960616263646566

676869707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120121122

0Terminating and Processing Plant

TOTAL Nat. Gas Storage and Proc. Pla4. TransmissIon Plant

365.1 Land and Land Rights365.2 Rights-of-Way366 Structures and Improvements367 Mains368 Compressor Station Equipment369 Measuring and Reg. Sta. Equipment370 Communication Equipment371 Other Equipment

TOTAL TransmIssion Plant (4)5. DistributIon Plant

374 Land and Land Rights375 Structures and Improvements376 Mains377 Compressor Station Equipment378 Meas. and Reg. Sta. Equip-General379 Meas. and Rag. Sta. Equip-City Gate380 Services381 Meters382 Meter Installations383 House Regulators384 House Reg. Installations385 Industrial Meas. and Rag. Ste. Equipment386 Other Prop, on Customers’ Premises387 Other Equipment

TOTAL Distribution Plant (5)6. General Plant

389 Land and Land Rights390 Structures and Improvements391 Office Furniture and Equipment392 Transportation Equipment393 Stores Equipment394 Tools, Shop, and Garage Equipment395 Laboratory Equipment396 Power Operated Equipment397 CommunicatIon Equipment398 MIscellaneous Eauioment

0 0 0 0 0

1,808,963 473566 22,291 2,260,238

604,629 155,615 760,244284,765 29,324 314,089

2,698,357 658,505 22,291 0 0 3,334,571

44,53471,457

178,844

69,991

232,52411,345

5 264Subtotal

11,15919,20964,840

31,190

2.5001895

130,793613,959

55,69390,666

243,684

101,181

235,02413,2405,264

744.7510 0 0399 Other Tangible Property 576,715 2.925 (576,715) 2,925TOTALGeneralPIant(6) 1,190,674 133,718 0 0 (576,715) 747,676TOTAL (Accounts 101 and 106) 4,736,119 792.223 22,291 0 (576,715) 4,929,336Gas Plant Purchased (See lnstr. 8)0(Less) Gas Plant Sold (See Instr. 8)0Experimental Gas Plant Unclassified0TOTAL Gas Plant In ServIce 4,736,119 792,223 22,291 0 (576,715) 4,929,336

NHPUC Page 19

IName of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31, 2014

ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (Account 108)

1. Explain in a footnote any important adjustments removed from service. If the respondent has a signiduring year. ficant amount of plant retired at year end which has not2. Explain in a footnote any difference between been recorded and/or classified to the various reservethe amount for book cost of plant retired, line 11, functional classifications, make preliminary closingcolumn (c), and that reported for gas plant in service, entries to tentatively functionalize the book cost of thepages 18-19, column (d), excluding retirements of plant retired. In addition, include all costs included innon-depreciable property. retirement work in progress at year end in the3. The provisions of Account 108 in the Uniform appropriate functional classifications.System of Accounts require that retirements of 4. Show separately interest credits under a sinkingdepreciable plant be recorded when such plant is fund or similar method of depreciation accounting.

Section A. Balances and Changes During Year

Line Item Total j Gas Plant LeasedNo. (c+d+e) Division Division to Others(a) (b) (c) (d) (e)1 Balance Beginning of Year F2 Depreciation Provisions for Year,

Charged to3 (403) Depreciation Expense4 Exp. of Gas PIt. Leas. to Others5 Transportation Expenses-

Clearing6 Other Clearing Accounts7 Other Accounts (Specify):89 TOTAL Deprec. Prov. for Year

(Enter Total of lines 3 thru 8) 204,832 0 0 010 Net Charges for Plant Retired:11 Book Cost of Plant Retired (22,291)12 Cost of Removal (1,608)13 Salvage (Credit)14 TOTAL Net Chrgs. for Plant Ret. (23,899) 0 0 0(Enter Total of lines 11 thru 13)15 Other Debit or Cr. Items (Describe)

16 Adjust. to Reserve17 Balance End of Year (Enter

Total of lines 1,9,14,15, and 16) 1,959,301 0 0 0

Section B. Balances at End of Year According to Functional Classifications18 Production-Manufactured Gas 155,30919 Prod. and Gathering-Natural

Gas20 Products Extraction-Natural

Gas21 Underground Gas Storage22 Other Storage Plant23 Base Load LNG Term. and

Proc. PIt.24 Transmission25 Distribution 1,137,30326 General 666,68827 TOTAL (Enter Total of lines 18 thru 26) 1,959,301 0 0 0

NHPUC Page 20


OTHER REGULATORY ASSETS (ACCOUNT 182.3)

1. Report below the details called for concerning other regulatory assets 3. Minor items (5% of the Balance at End of Year for Account 182.3 orwhich are created through the ratemaking actions of regulatory agencies amounts less than $250,000, whichever is less) may be grouped by(and not included in other accounts). classes.

2. For regulatory assets being amortized, show period of amortization 4. Report separately any “Deferred Regulatory Commission Expenses”in column (a).

Written offDurinL Year

Balance at Balance atLine Description and Purpose of Beginning Account End of YearNo. Other Regulatory Assets of Year Debits Charged Amount

(a) (b) (c) (d) (e) (f)

2 Gas Cost Adjustment (GCA) - Prior Period 279,136 391,909 540020 545,716 125,3293 The urirecovered portion of the commodity gas purchases Purchase Gas4Adjustment5

6789

101112131415161718192021222324252627282930313233343536373839

40 TOTAL 279,136 391,909 545,716 125,329

NHPUC Page 21


MISCELLANEOUS DEFERRED DEBITS (ACCOUNT 186)

1. Report below the details called for concerning miscellaneous 3. Minor items amounts less than $250,000 may be groupeddeferred debits, by classes.

2. For any deferred debit being amortized, show period of amortizationin column (a).

CreditsBalance at Balance atLine Description of Miscellaneous Beginning Account End of YearNo. Deferred Debits of Year Debits Charged Amount

(a) (b) (c) (d) (e) (f)1 Deferred Property Tax 0 325,799 186270 325,799 02 Monthly reclass of Unexpensed Property Tax3456789

101112131415161718192021222324252627282930313233343536373839 Miscellaneous Work in Progress

40 TOTAL 0 325,799 I 325,799 0

NHPUC Page 22

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas CorporatIon (1) Original X (Mo, Da, Yr)(2) Revised Mardi 312015 Dccernber 31, 2014

LONG-TERM DEBT (Accounts 221, 222, 223, and 224)

I Report by balance sheet the partIculars 2. For bonds assumed by the respondent, include 5. In a supplemental statement, give(details) concerning long-term debt included in in column (a) the name of the issuing company explanatory particulars (details) for AccountsAccounts 221, Bonds, 222, Reacquired Bonds, 223, as well as a description of the bonds, 223 and 224 of net changes during the year.Advances from Associated Companies, and 224, Other 3. For advances from Associated Companies, With respect to tong-term advances, showLong-Term Debt. If information to meet the stock report separately advances on notes and advances for each company: (a) princIpal advancedexchange reporting requirement outlined in column (a) on open accounts. Designate demand notes as such, during year, (b) interest added to principalis available from the SEC 1 0-K Report Form filing, a Include in column (a) names of associated companies amount, and (c) principal repaid duringspecific reference to the report form (i.e. year from which advances were received. year. Give Commission authorizationand company title) may be reported In column (a) 4. For receivers’ certificates, show in column numbers and dates.provided the fiscal years for both the 1 0-K report (a) the name of the court and date of court order 6. IC the respondent has pledged any ofand this report are compatible, under which such certificates were issued, its long-term debt securities, give particulars (details) In a footnote, Includingname of the pledges and purpose of thepledge.

Outstanding INTEREST FOR YEAR HELD BY RESPONDENT(Total amount RedempNominal Date outstanding lion PriceLine Class and Series of Obligation and Date of without reduction Reacquired Per $100No. Name of Stock Exchange of Maturity for amounts held Rate Amount Bonds Sinking and at End ofIssue by respondent (In %) (Acct. 222) Other Funds Year

(b) (c) (d) (e) (C) (g) (h) (i)

2 None34

6789

10111213141516171819202122232425262728293031323334353637

—

0 0 0 0

NHPUC Page 23


RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOMEFOR FEDERAL INCOME TAXES

1. Report the reconciliation of reported clearly the nature of each reconciling amount.net income for the year with taxable income 2. If the utility is a member of a group whichused in computing Federal income tax accruals files consolidated Federal tax return, reconcile reportedand show computation of such tax accruals. net income with taxable net income as if a separateInclude in the reconciliation, as far as return were to be filed, indicating, however, intercompanypracticable, the same detail as furnished on amounts to be eliminated in such a consolidated return.Schedule M-1 of the tax return for the year. State names of group members, tax assigned to each groupSubmit a reconciliation even though there member, and basis of allocation, assignment, or sharing ofis no taxable income for the year. Indicate the consolidated tax among the group members.

Line Particulars (Details) AmountNo. (a) (b)

1 Current Federal Provision Report2 January Through December3 2014 Actual4 Book Income

(98,227)5 Total Tax Items-6 Book Income Before Tax

(98,227)7 Permanent8 Meals and Entertainment

6739 Total for Permanent:67310 Deferred - Property

11 Book Depreciation205,23612 Tax Depreciation

(271,241)13 Allowance for Funds Used During Construction (1,741)14 Salvage Proceeds1,60015 Book Amortization

(0)16 Total for Deferred - Property:(66,146)17 Flow-Through

18 Deferred Gas Costs153,80719 Total for Flow-Through:153,80720 Taxable Income Before State Tax

(9,894)21 State and Local Current Tax4,17422 Federal Taxable Income

(14,069)23 Statutory Tax Rate024 Calculated Tax

(4,924)25 Current Month Trueup-26 Current Federal Tax Before Credits

(4,924)27 Total Credits & Adjustments-28 Current Federal Tax

(4,924)29303132333435363738

39404142

NHPUC Page 24

State of New Hampshire and City of Keene Property TaxFederal Income TaxState of New Hampshire Income Tax

RE1IIRPnr —Name of Respondent ThIs Report I,: Dale of Report Year at RepottNew Hnipstitre Gas Corporation (1) Oflginal (Mo. Ba, Yr) December 31 2014(2) Reed X May 6, 2015

TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR

1 GIve parttaiars (details) of the xmbried accounts through (a) acousts crei)le0 to taxes 7. Do not Include on INC page entries withprepald and accrued tax accounts and show (he accrued, (b) amount, credited to proportions of respea to Gefened income taxes or taxestotal taxes charged to oparsllcni and amer preped taxes chargeable to airrent year and collected though payral dedijolon or otheWieaccounts djxtng the year. Do not Inckde (c) taxes patti and charged direct to operations pending Irananittal at such taxes to the taxeiggasoline and other sates taxes aixotI havø bean or accounts other than accrued and prepaid tax authority.Charged to me accounts 10 wfod ma taxed accounts, 8. Show fri column (I) tMr (p) how thematerial was Charged. If tile actual or estbitated 4. LAst tile egeget. of each bind of tax in such taxed accounts ware distrlbi4ert. Show both tileamounts 01 such taxes are shown. show Ill. amounts mariner that the tol tax for each State and sub- utuity deparunerri and number of account Charged.in a footnote anti desState whether estimeted divIsion can readily be iilalne& For taxeS charged to utitSy tar1L shoe theor aclx amounts. 5. If any tax (Exclude Federal and state income number of the appropriate balance sheer plant2. InClude on his page taxes paid dixtrig taxes) covets more (hart one yew, show the required account or aubsonount.the year and Charged direct to hind accounts. infotmatlon separately for each tax year, Identifying 9. For any tax apportioned to more than one(not charged to prepsid or acoued taxes). Enter the year m Caftaxin (a). utlity deparu’nent or accotirif, state In a footnotexi. amounts In both oukatma (ti) and (e). The 6 Enter as austmenls ci tile accrued end tile basil (necessity) of apportlcrdng such taxbalanong at this page is not affded by the prepare tax accounts in colt,nn (t) and explain eaCh 10. For NHPUC rportlng purposes, taxes aaIwmcluden of these taxes. a4ustmant Ins footnote. Designate debit squat then $25,000 shoxid be repotted separstaly -3. InClude In coltaTin (d) taxes Charged during mares by parentheses. othets may be combined,tIle year. taxes Charged to operations and other

BALANCEBALANCEBEGINNING OF YEAR END OF YEARTaxes Taxes PaidLine Kind of Tax Taxes Prepald Taxes Charged During Taxes Accrued Prepald TaxesNo. (See Inatrudon 5) Accrued (tnd. tn During Year Year Mjusttnenta (Account 236) (md. In(Account 236) Account 165)

Account 185)(a> (b) (c) (d) (a) (1) (o) (hi)1 236200 TaxesAccrued-Federsttncome (164.839) 355,276 236.202 (45,765)23 238265 Taxes Accrued - MIsc State 10,855 76,718 57,869 29,7034

5 165110 Prepald Taxes- Real Property 56,700 400,616 398.900 56,4166789

1011121314

151817

18 TOTAL (153,984) 56700 632.610 892.971 0 (16,061) 58,418

DISTRIBUTION OF TAXES CHARGED (Snow ublily department where applicable end account charged.)

Other Utilty Other Income Extraordinary Other UtlUty Adlusiment toGas Departmenta end Deduction Items Opn. Income Ret. EarnIngs Other(408.1 (4081, (408.2. (409.3) (408.1, (439)409.1) 409.1) 409.2) 409.1)(I) Ii) (k) (I) (in) (rt) (0)

149,867(12.785)12.035

E1SD

t I. 149.117

NHPUC Page 25


MISCELLANEOUS DEFERRED CREDITS (ACCOUNT 253)

1. Report below the details called for concerning miscellaneous 3. Minor items amounts less than $150,000 may be gmupeddeferred credits by classes.

2. For any deferred credit being amortized, show period of amortizationin column (a).

DebitsBalance at Balance atLine Description of Other Beginning Contra End of YearNo. Deferred Credits of Year Account Amount Credits

(a) (b) (c) (d) (e) (f)

2 None34567B9

101112131415161718192021222324252627282930313233343536373839

0

NHPUC Page 26


OTHER REGULATORY LIABILITIES (Account 254)

1. Report below the particulars (details) called for 3. Minor items (5% of the Balance at End of Year for Accountconcerning other regulatory liabilities which are created 254 or amounts less than $50,000, whichever is less) maythrough the ratemaking actions of regulatory agencies be grouped by classes.and not includable in other amounts).

2. For regulatory liabilities being amortized, show period ofamortization in column (a).

DEBITS

Line Description and Purpose of Balance at Account Credits Balance atNo. Other Regulatory Liabilities Beg of Year Credited Amount End of Year

(a) (b) (c) (d) (e) (f)

2 None3456789

101112131415161718192021222324252627282930313233343536373839404142TOTAL

0 0 0

NHPUC Page 27

NAME OF RESPONDENT: This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 312015(2) Revised

Docembr 31 2014

GAS OPERATING REVENUES (Account 400)

1 Report below natural gas operating revenues for added. The average number of customers means tIre 6. Commercial and Industrial Sales. Account 461 7. See page 7, Important Changeseach prescribed account, and manufactured gas average of twelve figures at the close of each month. may be classified according to the baois of During Year, for Important newrevenues in total. 4. Report quantities of natural gas sold Os a per therm basis. classifcation (Small or Commercial, and Large or territory added and Important rate2. Natural gas means either natural gas unmixed 5. If Increases or decreases from presrous year Industrial) regularly used by the respondent if increases or decreases.or any mixture of natural and manufactured gas. columns (c), (a) and (9), are not derived from such basis of dassiticotios is not generally3. Report number of customers, columns lJ) and previously reported figures explain any inconsistencies greater than 200,000 Dth par year or approximately(k), on the basis of meters, in addition to the number in a footnote. 800 Dth per day of normal requirements. (Seaof flat rate accounts; except that where separate Account 481 of the Uniform System of Accounts.meter readings are added for billing purposes, one Explain basis of classification in a footnote.)customer should be counted for each group of meters

DEKATHERM OF NATURAL AVG. NO. OF GASLineOPERATiNG REVENUES GAS CUSTOMERS PER MO.No. Title of Account Total BASE GAO

Current Year PrIer Year Current Year Prior Year Current Year Prior Year Current Year Prior Year Current Year Prior Year(at (hi (xl (dl (a) (II (9) (tr) ii) SI (6)I GAS SERV1CE REVENUES2 480 Residential Sales $ 092,126 $ 855,0(11 $ 435,752 1 4I9,(15( $ 556,374 $ 437,050 38,298 28,428 780 7703 461 Cammerdal & tnduslrial Sales4 Small (or Comm.( (See Insfr.61 3331.319 3,753,765 1.170,6.82 1.111293 2.160,637 1,644,467 116,931 106,878 432 4295 Lame (or nd.) (See lnstr. 6)6 482OtherSalesta PublicAatharites 1111,931) 136,9137 484 UnfIlled Revenue8 TOTALSalestnUltmateConsxmers $ 4,211,514 $ 3,745,574 $ 1,806,434 $ 1,530,144 $ 2,717,011 $ 2,079,517 147,229 135,307 1,182 12009 483 Sales tar Resole

10 TOTALNetsral Gas Semice Revenues $ 4,211,514 $ 3,745,574 $ 1,606,434 S 1.530.144 $ 2,717,011 9 2,076,517 147,228 435,307 1,182 1,200Ii Revenues from Manufactured Gas12 TOTALGas Service Revenues $ 4,241,514 $ 3,745,574 $ 1,606,434 $ 1,530,144 5 2.747.011 $ 2,075.51713

14 485 lntracnmpany Tranafers15 487 Forfeited DIscounts (7,410 10,11816 488 MIsc. Service Rexenves 2,715 560517 459.1 Rev, from Trans. of Gas nf Others through Gathering Faclttles18 488.2 Rev, from Tress, at Gas of Others thraugh Trarisnrlsslon Fscllitiea19 489.3 ReV, from Trans. of Gas of Others through Distributan Facilites20 485.4 Rev, from Storing Gas of Others21 490 Sales of Prod. Ext. from Nat. Gas22 491 Rev, from Nat. Gas Proc. by Others23 492 lnddental Gasoline and Oil Sales24 493 Rent from Gas Property25 494 Inlerdeparlnientol Rents26 495 Other Gas Revenaes27 TOTALOtherOperatingRevenues 20.125 15,718 5 5 028 TOTAL Gas Operating Revenues $ 4,231,639 $ 3,761,252 $ 1,608,434 $ 1.530,144 $ 2,717.011 $ 2,078,51729 (Lessl 498 Prnvision br Rate Refunds30 TDTALGa5 Operating Revenues Net of Provision for Refunds S 4,231,639 $ 3.761,292 5 1,696,434 $ 1,530,144 $ 2,717,014 $ 2.078,51731 Dist. Type Sales by Stotes (Inc. Main Une Sales to Resld end CommCustl $ 4,323,445 $ 3,658,661 $ 1,606,434 $ 1,530,144 $ 2,7(7.0(1 $ 2,078,517 147,229 135,307 1,182 1,25032 Main Una Industrial Sales (Inst. Main Une Sales In Pub. Autharibes)33 Sales for Resale34 Other Sales to Pub. Auth. (LnraI Dist. Only)35 Unbulled Revenues S (111,9311 S 436,9(3 $ - $ - $ - $ -36 TOTAL

.,.,.. $ 4211,514 53.745,574 S1.606.43.434 $1,530,144 $ 2,717,011 52,079,517 147.229 135,307 1,182 1,200

NHPUC Page 28


REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH DISTRIBUTION FACILITIES (ACCOUNT 489.3)

1. Report revenues and Dth of gas delivered by zone of Delivery by 3. Other revenues include reservation charges received plus usageRate Schedule. Total by Zone of Delivery and for all zones. If respondent charges for transportation and hub services.does not have separate zones, provide totals by rate schedule. 4. Delivered Dth of gas must not be adjusted for discounting,2. Revenues for penalties including penalties for unauthorized overruns 5. Each incremental rate schedule and each individually certified ratemust be reported separately. schedule must be separately reported.

OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS

Line Zone of Delivery, Amount for Amount for Amount for Amount for Amount for Amount forNo. Rate Schedule Current Year Previous Year Current Year Previous Year Current Year Previous Year

(a) (b) (c) (d) (e) (1) (g)

23456789

101112131415161718192021222324252627282930313233343536373839404142434445

None

NHPUC Page 29

This Report Is:(1) Original X(2) Revised

GAS OPERATING REVENUES by Tariff Sheets

Complete the following information for the calendar year ending December31 according to the column headings.

Year of Report

Du.unber3t 7014

2 The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during tIle year (12 if all billings are made monthly).

Residential SalesResidential Heating

Base RevenuesCOG RevenuesOther Revenues (LOAC)

TotalResidential Non-Healing


TotalResidential Heating Low Income

Base RevenuesCOG RevenuesOther Revenues (LDAC)

TotalResidential Non-Heating Low Income


Total

Total Residential Heating - CombinedBase RevenuesCOG Revenues

Other Revenue (LDAC)Total

Total Residential Non-Heating - CombinedBase RevenuesCOG Revenues


Total Residential (Healing & Non-Heating)Base RevenuesCOG Revenues


Commercial and Industrial Sales ServiceC&l Low Annual Use, High Peak Period Use


TotalC&l Medium Annual Use, High Peak Period Use


TotalC&I High Annual Use, High Peak Period Use


TotalC&l Low Annual Use, Low Peak Period Use

Base RevenuesCOG RevenuesOther Revenues (LOAC(

TotalC&l Medium Annual Use, Low Peak Period Use


TotalC&l High Annual Use, Low Peak Period Use


TotalTotal Commercial and Indust,iaI Sales Service

Total C&l Sales Service - CombinedBase RevenuesCOG Revenues

Other Revenue (LDAC)Tntei

JAME OF RESPONDENT:New Hampshire Gas Corporation

bate of ReportMarch 31,2015

frn”Number ofj Line Rate

Number of Therm Use per Revenue per Customers Injf Designation GAS SERVICE TARIFFS Revenue Therma Customers Customer Therm Units Sob’ Previous Year(bl (c) (d) (a) (f) (g)

$435,752 302,960 773 768$556,374

$992,126 302,980 773 392 $ 3.27 768

$0 0 0 0 0 0

$0 0 0 0 C

SO 0 0- C 0

5992.126

$435,752 302,980 773 768$556,374

302980

2

4567

91011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556575859606162636465666768697071727374757677

773 392

$0

a

0

327

$435,752$556,374

0

769

302,980

$992,126

773

302,980 773

0

392

768

S 3.27

$0

768

0 0 0

$1,170,682$2,160,637

so a 0 n n 0

0

$3331319 1.169.310

1,169,310 450 438

450 2.598 $2.85 438

$0 0 - . a

$0 0 n S n

50 0 - 0 0

$1,170,682 1,169,310 450 438$2,160,637

$3,331,319 1,169,310 450 2,598 $2.85 438

NHPUC Page 30

Commercial and Industrial Transportation ServiceC&l Low Annual Use, High Peak Period Use

Base RevenuesOther Revenues (LDAC)

TotalC&l Medium Annual Use, High Peak Period Use


TotalC&l High Annual Use, High Peak Period Use


TotalC&l Low Annual Use, Low Peak Period Use


TotalC&I Medium Annual Use, Low Peak Period Use


TotalC&l High Annual Use, Low Peak Period Use


Total

Total C&l Transportation Service - CombinedBase Revenues


C&l Special Contract Sales ServiceBase RevenuesCOG RevenuesOther Revenues (LDAC)

Total C&l Special Contract Sales Service

C&I Special Contract Firm Transportation ServiceBase RevenuesOther Revenues (LDAC)

Total CM Special Contract FT Service

Cal Special Contract tnterrruptible Transportation ServiceBase RevenuesOther Revenues (LDAC)

Total C&l Special Contract IT Service

C&l Special Contract Transportation (Firm & IT)Base Revenues


C&l Special Contract (Sales & Transportation)Base RevenuesCOG Revenues


Total Cal (Sales, Transportation & Special Contract)Base RevenuesCOG Revenues


Total Residential & Commercial and IndustrialBase RevenuesCOG Revenues

Other Revenue (LDAC1

Line RateNo. Desionation

NAME OF RESPONDENT: This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 31,2015(2) Revised

Docornbor 31.2014

GAS OPERATING REVENUES by Tariff Sheets

1 Complete the following information for the calendar year ending December31 according to the column headings.

2 The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly).

Number of Therm Uae per Revenue perCustomers Customer Therm Units Sold

GAS SERVICE TARIFFS Revenuefbi

Therms(di

Number ofCustomers inPrevious Year

$0 0 0 0 0 0

$0 - 0 0 0 0 0

$0 0 0 0 0 0

80 0 0 0 0 0

$0 0 0 0 0 0

$0

78798081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146

0 0

en

0

0

0

0

0

0

so

0

0

0

0

$0

0

—

0

0

0

0

0 0 0

$0 0 0 0 0 0

$0 0 0 0 0 0

80 0 0 0 0 0

$1,170,682 1,169,310 450 438$2,160,637

$3,331,319 1,169,310 450 2,598 82.85 438

$1,606,434$2,717.01 I

1,472,290 1,223 1,206

I 206

NHPUC Page 31

This Report Is:(1) Original X(2) Revised

CAPACITY EXEMPT TRANSPORTATION

Year of Report

December31. 2014

Peak Month Number ofLine Rate GAS SERVICE TARIFFS - CAPACITY EXEMPT Peak Month manna in Number of Customers inNo. ‘Jesignatiop TRANSPORTATION CUSTOMER CLASSES Revenue Therms Therma Previous Year Customers Previous Year(b) (c) (d) (e) (f) (g)Commercial and Industrial Transportation ServiceCal Low Annual Use, High Peak Period Use

Base RevenuesOther Revenues (LDACI

Total - $0C&l Medium Annual Use, High Peak Period Use

Base RevenuesOther Revenues_(LDAC)

Total $0Cal High Annual Uae, High Peak Period Use

Base RevenuesOther_Revenues_(LDAC)

Total $0Cal Low Annual Use, Low Peak Period Use


Total $0Cal Medium Annual Use, Low Peak Period Use

Base RevenuesOther_Revenues_(LDAC)

Total $0Cat High Annual Use, Low Peak Period Use


Total $0

Total Cal Transportation Service - CombinedBase Revenues

Other Revenue (LOAC)Total $0 0 0 0 0 0

Cal Special Contract Finn Transportation ServiceBase RevenuesOther Revenues_(LDAC)

Total Cal Special Contract FT Service $0

C&l Special Contract lnterrruptible Transportation ServiceBase RevenuesOther Revenues (LOAC)

Total Cal Special Contract IT Service $0

Total Capacity Exempt Transportation $0 0 0 0 0 0

Total Trsnsportation - p.31 - lines 107 + 128 $0 0 a

NAME OF RESPONDENT:New Hampshire Gas Corporation

Date of ReportMarch 31,2015

1 Complete the following information for the calendar year ending December31 according to the column headings.

2 The average number of customers should be the number of billa rendered during the year divided by the number of billing periods during the year (12 if all billings are made monthly).

23456789101112131415161716192021222324252627282930313233343536373839404142434445464748

NHPUC Page 32

23456789

10111213141516171819202122232425262728293031323334353738394041424344454647

NAME OF RESPONDENT:New Hampshire Gas Corporation

CAPACITY ASSIGNED TRANSPORTATION

1 This Report Is: Date of Report1(1) Original X March 3120151(2) Revised — December31. 2014

i Complete the following information for the calendar year ending December31 according to the column headings.2 The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12 if all billings am made monthly).

Company Number ofLine Rate GAS SERVICE TARIFFS - CAPACITY ASSIGNED Slice of System Managed Number of Customers inNo. Designation TRANSPORTATION CUSTOMER CLASSES Revenue Total Therma Assigned Thermr Assigned Therms Customers Previous Year(b) (C) (dl (e) (1) (g)Commercwl end Industrial Transportation ServiceC&l Low Annual Use, High Peak Period Use

Base RevenuesOther Revenues (LDACI

Total $0C&l Medium Annual Use, High Peak Period Use


Total $0C&l High Annual Use, High Peak Period Use


Total $0C&l Low Annual Use, Low Peak Period Use

Ease RevenuesOther Revenues (LDAC)

Total $0C&l Medium Annual Use, Low Peak Period Use

Base RevenuesOther Revenues_(LDACI

Total $0C&l High Annual Use, Low Peak Period Use


Total $0

Total C&l Transportation Service - CombinedBase Revenues $0

Other Revenue (LDAC) $0Total $0 0 0 0 0 0CBd Special Contract Firm Transportation Service


Total C&I Special Contract FT Service $0

Cal Special Contract lnterrruptible Transportation ServiceBase RevenuesOther Revenues (LDAC)

Total Cal Special Contract IT Service $0

Total Capacity Assigned Transportation $0 0 0 0 0 0

NHPUC Page 33

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 312015(2) Revised December31, 2014

GAS OPERATION AND MAINTENANCE EXPENSES

If the amount for previous year is not derived from previously reported figures, explain in footnotes,

LineNo.

Account

(a)

Amount forCurrent Year

Amount forPrevious Year

Increase or(decrease)

(r”

$ 221,126 $ 191,813 $ 29.313

23456789

1011121314151617181920212223242526272829303132333435363738394041424344454647

0 0 0

0 0 0

1. PRODUCTION EXPENSESA. Manufactured Gas Production

Manufactured Gas Production (Submit Supplemental Statement)B. Natural Gas Production

BI. Natural Gas Production and GatheringOperation750 Operation Supervision and Engineering751 Production Maps and Records752 Gas Wells Expenses753 Field Lines Expenses754 Field Compressor Station Expenses755 Field Compressor Station Fuel and Power756 Field Measuring and Regulating Station Expenses757 Purification Expenses758 Gas Well Royalties759 Other Expenses760 Rents

TOTAL Operation (Enter Total of lines 7 thru 17)Maintenance

761 Maintenance Supervision and Engineering762 Maintenance of Stwctures and Improvements763 Maintenance of Producing Gas Wells764 Maintenance of Field Lines765 Maintenance of Field Compressor Station Equipment766 Maintenance of Field Meas. and Reg. Sta. Equipment767 Maintenance of Purification Equipment768 Maintenance of Drilling and Cleaning Equipment769 Maintenance of Other Equipment

TOTAL Maintenance (Enter Total of lines 20 thru 28)TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)

B2. Products ExtractionOperation

770 Operation Supervision and Engineering771 Operation Labor772 Gas Shrinkage773 Fuel774 Power775 Materials776 Operation Supplies and Expenses777 Gas Processed by Others778 Royalties on Products Extracted779 Marketing Expenses780 Products Purchased for Resale781 Variation in Products Inventory(Less) 782 Extracted Products Used by the Utility-Credit783 Rents

TOTAL Operation (Enter Total of lines 33 thru 46 0 0 0

NHPUC Page 34

LineNo.

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 31,2015(2) Revised December31, 2014

GAS OPERATION AND MAINTENANCE EXPENSES (Continued)

Item(a)

Amount for Amount forCurrent Year Previous Year

(b) (c)


(d)

0n

00

00

48

495051525354555657585960

6162636465

66

67686970717273747576777879

80818283848586878889go91929394959697

B2. Products Extraction (Continued)Maintenance

784 Maintenance Supervision and Engineering785 Maintenance of Stwctures and Improvements786 Maintenance of Extraction and Refining Equipment787 Maintenance of Pipe Lines788 Maintenance of Extracted Products Storage Equipment789 Maintenance of Compressor Equipment790 Maintenance of Gas Measuring and Reg. Equipment791 Maintenance of Other Equipment

TOTAL Maintenance (Enter Total of lines 49 thru 56)TOTAL Products Extraction (Enter Total of lines 47 and 57)

C. Exploration and DevelopmentOperation795 Delay Rentals796 Nonproductive Well Drilling797 Abandoned Leases798 Other Exploration

TOTAL Exploration and Development (Enter Total of lines 61 thru 64)D. Other Gas Supply Expenses

Operation800 Natural Gas Well Head Purchases800.1 Natural Gas Well Head Purchases, Intracompany Transfers801 Natural Gas Field Line Purchases802 Natural Gasoline Plant Outlet Purchases803 Natural Gas Transmission Line Purchases804 Natural Gas City Gate Purchases804.1 Liquefied Natural Gas Purchases805 Other Gas Purchases

(Less) 805.1 Purchased Gas Cost Adjustments

TOTAL Purchased Gas (Enter Total of lines 67 to 75)806 Exchange Gas

Purchased Gas Expenses807.1 Well Expenses-Purchased Gas807.2 Operation of Purchased Gas Measuring Stations807.3 Maintenance of Purchased Gas Measuring Stations807.4 Purchased Gas Calculations Expenses807.5 Other Purchased Gas Expenses

TOTAL Purchased Gas Expenses (Enter Total of lines 80 thru 84)808.1 Gas Withdrawn from Storage-DebitUnbilled Revenue Costs809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit(Less) 809.2 Deliveries of Natural Gas for Processing-Credit

Gas Used in Utility Operations-Credit810 Gas Used for Compressor Station Fuel-Credit811 Gas Used for Products Extraction-Credit812 Gas Used for Other Utility Operations-Credit

TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thni 93)813 Other Gas Supply Expenses

TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)TOTAL Production Expenses (Enter Total of lines 3,30,58,65, and 96)

2,584,622 2,255,912 328,710156,195 (336,266) 492,461

2,740,817 1,919,645 821,171

0 0 0

(5,681) 133,326 (139,007)(5.681 133.326

S2.956.262

(1 39.007t

2,735,136 2,052,971 682,164$2.244.785 $711477

NHPUC Page 35

(Name of Resondent This Report Is: IDate of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 31,2015(2) Revised December 31, 2014


LineNo.

2. NATURAL GAS STORAGE, TERMINALING ANDPROCESSING EXPENSES

99 A. Underground Storage Expenses100 Operation101 814 Operation Supervision and Engineering102 815 Maps and Records103 816 Wells Expenses104 817 Lines Expense105 818 Compressor Station Expenses106 819 Compressor Station Fuel and Power107 820 Measuring and Regulating Station Expenses108 821 Purification Expenses109 822 Exploration and Development110 823 Gas Losses111 824 Other Expenses112 825 Storage Well Royalties113 826 Rents114 TOTAL Operation (Enter Total of lines 101 thru 113)115 Maintenance116 830 Maintenance Supervision and Engineering117 831 Maintenance of Structures and Improvements118 832 Maintenance of Reservoirs and Wells119 833 Maintenance of Lines120 834 Maintenance of Compressor Station Equipment121 835 Maintenance of Measuring and Regulating Station Equipment122 836 Maintenance of Purification Equipment123 837 Maintenance of Other Equipment124 TOTAL Maintenance (Enter Total of lines 116 thru 123)125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)126 B. Other Storage Expenses127 Operation128 840 Operation Supervision and Engineering129 841 Operation Labor and Expenses130 842 Rents131 842.1 Fuel132 842.2 Power133 842.3 Gas Losses134 TOTAL Operation (Enter Total of lines 128 thru 133)135 Maintenance136 843.1 Maintenance Supervision and Engineering137 843.2 Maintenance of Structures and Improvements138 843.3 Maintenance of Gas Holders139 843.4 Maintenance of Purification Equipment140 843.5 Maintenance of Liquefaction Equipment141 843.6 Maintenance of Vaporizing Equipment142 843.7 Maintenance of Compressor Equipment143 843.8 Maintenance of Measuring and Regulating Equipment144 843.9 Maintenance of Other Equipment145 TOTAL Maintenance (Enter Total of lines 136 thru 144)146 TOTAL Other Storacie Exoenses (Enter Total of lines 134 and 145)

98

Account(a)

Amount forCurrent Year

(b)

Amount forPrevious Year

(C)


(d)

0 0 0

0 0 0n n I,

0 0 0

0 0 00 0

NHPUC Page 36

IName of Respondent This Report Is: jDate of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 31 .2015(2) Resvised December 31. 2014


Line Account Amount for Amount for Increase orNo. (a) Current Year Previous Year (decrease)

_________________________________________________________________________

________________

(1’s

________

147 C. Liquefied Natural Gas Terminaling and Processing Expenses148 Operation149 844.1 Operation Supervision and Engineering150 844.2 LNG Processing Terminal Labor and Expenses151 844.3 Liquefaction Processing Labor and Expenses152 844.4 Liquefaction Transportation Labor and Expenses153 844.5 Measuring and Regulating Labor and Expenses154 844.6 Compressor Station Labor and Expenses155 844.7 Communication System Expenses156 844.8 System Control and Load Dispatching157 845.1 Fuel158 845.2 Power159 845.3 Rents160 845.4 Demurrage Charges161 (Less) 845.5 Wharfage Receipts-Credit162 845.6 Processing Liquefied or Vaporized Gas by Others163 846.1 Gas Losses164 846.2 Other Expenses165 TOTAL Operation (Enter Total of lines 149 thru 164)166 Maintenance167 847.1 Maintenance Supervision and Engineering168 847.2 Maintenance of Structures and Improvements169 847.3 Maintenance of LNG Processing Terminal Equipment170 847.4 Maintenance of LNG Transportation Equipment171 847.5 Maintenance of Measuring and Regulating Equipment172 847.6 Maintenance of Compressor Station Equipment173 847.7 Maintenance of Communication Equipment174 847.8 Maintenance of Other Equipment175 TOTAL Maintenance (Enter Total of lines 167 thru 174)176 TOTAL Liquefied Nat Gas Terminaling and Processing Exp (Lines

165 & 175)177 TOTAL Natural Gas Storage (Enter Total of lines 125, 146, and 176)178 3. TRANSMiSSION EXPENSES179 Operation180 850 Operation Supervision and Engineering181 851 System Control and Load Dispatching182 852 Communication System Expenses183 853 Compressor Station Labor and Expenses184 854 Gas for Compressor Station Fuel185 855 Other Fuel and Power for Compressor Stations186 856 Mains Expenses187 857 Measuring and Regulating Station Expenses188 858 Transmission and Compression of Gas by Others189 859 Other Expenses190 860 Rents

__________________________

________________

191 TOTAL Operation (Enter Total of lines 180 thru 190) 00 0

NHPUC Page 37

LineNo.

Name of Respondent This Report Is: JDate of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 31,2015(2) Revised December 31, 2014

GAS OPERATION AND MAINTENANCE EXPENSE (Continued)

Amount for Amount forCurrent Year Previous Year

(b) (c)


(d)

192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237

Account

(a)

3. TRANSMISSION EXPENSES (Continued)Maintenance

861 Maintenance Supervision and Engineering862 Maintenance of Structures and Improvements863 Maintenance of Mains864 Maintenance of Compressor Station Equipment865 Maintenance of Measuring and Reg. Station Equipment866 Maintenance of Communication Equipment867 Maintenance of Other Equipment

TOTAL Maintenance (Enter Total of lines 193 thru 199)TOTAL Transmission Expenses (Enter Total of lines 191 and 200)

4. DISTRIBUTION EXPENSESOperation

870 Operation Supervision and Engineering871 Distribution Load Dispatching872 Compressor Station Labor and Expenses873 Compressor Station Fuel and Power874 Mains and Services Expenses875 Measuring and Regulating Station Expenses-General876 Measuring and Regulating Station Expenses-Industrial877 Measuring and Regulating Station Expenses-City Gate Check Station878 Meter and House Regulator Expenses879 Customer Installations Expenses880 Other Expenses881 Rents

TOTAL Operation (Enter Total of lines 204 thru 215)Maintenance

885 Maintenance Supervision and Engineering886 Maintenance of Structures and Improvements887 Maintenance of Mains888 Maintenance of Compressor Station Equipment889 Maintenance of Meas. and Reg. Sta. Equip-General890 Maintenance of Meas. and Reg. Sta. Equip.-lndustrial891 Maintenance of Meas. and Reg. Sta. Equip.-City Gate Check Station892 Maintenance of Services893 Maintenance of Meters and House Regulators894 Maintenance of Other Equipment

TOTAL Maintenance (Enter Total of lines 218 thru 227)TOTAL Distribution Expenses (Enter Total of lines 216 and 228)

5. CUSTOMER ACCOUNTS EXPENSESOperation

901 Supervision902 Meter Reading Expenses903 Customer Records and Collection Expenses904 Uncollectible Accounts905 Miscellaneous Customer Accounts Expenses

TOTAL Customer Accounts Expenses (Enter Total of lines 232thru 236’)

9,833 8,038 1,795

28,78229,29766,207

14,22132,20697,902

14,561(2,909)

(31,694)

201,127 144,788 56,339

16,101 33,349 (17,248)60,283 39,345 20,939

17,014 12,469 4,5455,273 (5,181) 10,453

27,303 13,931 13,371119,019 125,818 (6,799)20,475 2,828 17,647

$166797 $142578 $24219

NHPUC Page 38

IName of Resondent This Report Is: Date of Report ‘Year of ReportNew Hampshire Gas Corporation (1) Original X March 312015(2) Revised December31 2014


Line Amount for Amount for Increase orNo. Current Year Previous Year (decrease)(b) (c) (d)

238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES239 Operation

240 907 Supervision241 908 Customer Assistance Expenses 20,608 14,306 6,302242 909 Informational and Instructional Expenses 140 2,533 (2,393)243 910 Miscellaneous Customer Service and Informational Expenses244 TOTAL Customer Service and Information Expenses (Lines 240

thru 243) $20748 $16,839 $3,909245 7. SALES EXPENSES246 Operation247 911 Supervision248 912 Demonstration and Selling Expenses 605 2,696 (2,092)249 913 Advertising Expenses 3,126 5,648 (2,522)250 916 Miscellaneous Sales Expenses251 TOTAL Sales Expenses (Enter Total of lines 247 thru 250) $3,731 $8,345 ($4,614)252 8. ADMINISTRATIVE AND GENERAL EXPENSES253 Operation

254 920 Administrative and General Salaries 98,810 120,500 (21,689)255 921 Office Supplies and Expenses 50,290 47,749 2,541256 (Less) (922) Administrative Expenses Transferred-Cr.257 923 Outside Services Employed 306,872 324,371 (17,499)258 924 Property Insurance259 925 Injuries and Damages 8,088 140 7,948260 926 Employee Pensions and Benefits

210 (210)261 927 Franchise Requirements262 928 Regulatory Commission Expenses 13,307 14,610 (1,303)263 (Less) (929) Duplicate Charges-Cr.264 930.1 General Advertising Expenses265 930.2 Miscellaneous General Expenses 18,445 5,235 13,210266 931 Rents 51,919 55,157 (3,238)267 TOTAL Operation (Enter Total of lines 254 thru 266) 547,732 567,972 ($20,240’268 Maintenance

269 935 Maintenance of General Plant 5,850 4,950 900270 TOTAL Administrative and General Exp (Total of lines 267 and 269) $553,582 $572,922 ($193401271 TOTAL Gas 0. and M. Exp (Lines 97, 177, 201, 229, 237, 244, f251, and 270) $4,013,796 j $3,236,534 $777,262—

NUMBER OF GAS DEPARTMENT EMPLOYEES

1. The data on number of employees should be reported for the 3. The number of employees assignable to the gaspayroll period ending nearest to December 31. department from joint functions of combination utilitiesmay be determined by estimate, on the basis of2. If the respondent’s payroll for the reporting period include any special employee equivalents. Show the estimated number ofconstruction personnel, include such employees on line 3, and equivalent employees attributed to the gasand show the number of such special construction in a footnote. department from joint functions.

LineNumber for Number for Increase orNo.

Current Year Previous Year (decrease)(b) (c) (d)

1 Total Regular Full-time Employees 6 7 (1)2 Total Part-Time and Temporary Employees 1 1 03 Total Employees 7 8 (1)—NHPUC Page 39

1)e of Respondent This Report Is: Date at Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Ma, Do, Vi)

j,_ (2) Revised Numb 31.2015 Dernbcr 31, 2014

REGULATORY COMMISSION EXPENSES

1. Report particulars (details) of regulatory cummisslon eopenses 3. Straw in calumo (K) any erqreoses owned in prior years which 5, List in column (, (5), and (Ii) expenses incurred during yearincurred daring the current year (or Incurred In previous years, If are being amortized. List in cuiumn (a> the period at amortization, which were charged currently to income, plant or other accounts.being amortized) relating to cases before a regulatory body or casesin which such a body was a party. 4. The totals of columns (a), (I), (Ii), and (t) must agree with the 6. MInor Items (less than $25,000) may be gmaped.totals shown at the bottom of page 22 for Account 186 - Misc. Deferred Debits.2. In columns (b) and (c(, indicate whether the expenses wereassessed bye regulatory body or were otherwise Incurred by

-

the utility.

Expenses Incurred During Year Amortized During YearAssessedLine by E,rpnases Total lnAccuuot 189

DelarredNa. (Furnish name of regulatory commission and Regulatory of Expanses at Beginning Charged Currently Ta Deferred In Aurnunt ragthe docket or case number, and a description Commission UtilIty to Date of Year to Contra at Endof the case.)Department Account No. Amount Account rae Account Amouol of Year(a) (b) (c) (d( (e) (t) (g) (h) (I) Ii) (K) lii

2 PublIc UtltityAssessment Fiscal 2014 6,570 6,570 590440 6,5704 Gus Pipeline Safety Assessment Fiscal 2014 1,564 1,564 590440 1,5646 Pubic Utility Assessment FIscal 2015 5,173 5,173 580440 5.1736 Gus Pipeline Sufety Assessment Fiscal 2015 -

- 5go44o -

is1112131415161719192021222324252627262630313233343536373839

40 Total 13,307 13,307 0 F 13,307

NHPUC Page 40

Name of Respondent This Report Is; Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31, 2014

CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES

1. Report the information specified below for all charges made during the services as an employee or for payments made for medical and relatedyear included in any account (including plant accounts) for outside services) amounting to more than $50,000. including payments forconsultative and other professional services. These services include legislative services, except those which should be reported In Accountrate, management, construction, engineering, research, financial, legal. 426.4, Expenditures for Certain Civic, Political and Related Activities.valuation, accounting, pumhaslng, advertising, labor relations and public (a) Name of person or organization rendering service.relations, rendered for the respondent under written or oral arrangement, (b) Total charges for the year.for which aggregate payments were made during the year to any corporation, partnership, organization of any kind, or individual (other than for 2. Designate associated companies with an asterisk In column (b).

Amount Distributed toAssociatedCompany Amount OtherLine Description * Paid Fixed Plant Operations AccountsNo. (a) (b) (c) (d) (e) (I)

1 r4ME CONSTRUCTION LLC $ 56,800 $ 56,8002 KEENE PROPANE CORP 31,548 31,5483 GARYWJACKSON II 14,476. 14,4764HEATHCONSULTANTSINC 11,118 11,1185 ARCOMM COMMUNICATIONS CORP 8,716 8,7166 BERNARD A ROKES 5,850 5,8507 LABOR READY NORTHEAST INC 5,763 5,7638 K E BERGERON MECHANICAL 4,616 4,6169 DATA CONTROL CORP 2,670 2,67010 KEATING PLUMBING & HEATING INC 2,448 2,44811 WELLS FARGO FINANCIAL LEASING 2,268 2,26812 RURAL COMPUTER CONSULTANTS INC 1,920 1,92013 NORTHEAST GAS ASSOCIATION 1,761 1,76114 R & R COMMUNICATIONS INC 1,689 1,68915 POWERS GENERATOR SERVICE LLC 1,320 1,32016 OCCUPATIONAL HEALTh &WELLNESS 1,240 1,24017 GARY WMILLER 1,200 1,20018 MANAGING UNDERGROUND SAFETYTRAININ 1,186 1,18619HOPEAIRLLC 1,106 1,10620 NEW ENGLAND CAREER CONNECTiON 963 96321 ORGANIC PLANTCARE LLC 914 91422 NEW ENGLAND IMAGING PRODUCT 719 71923 AFFILIATED HEALTHCARE MANAGEMENT 550 55024 NORThEAST RECORD RETENTION 310 31025 NEW ENGLAND FLEET SERVICES LLC 238 23826 JOSHUA BEZIO 230 23027 BUCKLEY PLUMBING & HEATING 210 21028 GLENN R BUCKLEY 200 20029 KEENE MONUMENT CO INC 160 16030 EDWARD ANDERSON DBA EDANDERSON 113 11331

3233343536373839

40$ 162,300

NHPUC Page 41

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 312015 December 31, 2014

GAS ACCOUNTS - NATURAL GAS

1. The purpose of this schedule is to account for the quantity of natural gas received state of the reporting pipeline, and (3) the gathering lineand delivered by the respondent, quantities that were not destined for interstate market2. Natural gas means either natural gas unmixed or any mixture of natural and or that were not transported through any interstatemanufactured gas. portIon of the reporting pipeline,3. Enter in column (c) the Dth as reported in the schedules indicated for the items of 7. Also indicate In a footnote (1) the system supplyreceipts and deliveries, quantities of gas that are stored by the reporting pipeline,4. Indicate In a footnote the quantities of bundled sales and transportation gas and during the reporting year and also reported as sales,specify the lIne on which such quantities are listed, transportation and compression volumes by the reporting5. If the respondent operates two or more systems which are not interconnected, submit pipeline during the same reporting year which the report-separate pages for this purpose. Use copies of this page as necessary. Ing pipeline Intends to sell or transport In a future6. Also indicate by footnote the quantities of gas not subject to Commission regulation reporting year, and (3) contract storage quantities.which did not Incur FERC regulatory costs by showing (I) the local distribution volumes 8. Also Indicate the volumes of pipeline production fieldanother jurisdictional pipeline delivered to the local distribution company portion of the sales included in both the company’s total sales figuresreporting pipeline (2) the quantities that the reporting pipeline transported or sold through and total transportation figure.its local distribution facilities or intrastate facilities and which the reporting pipeline receivedreceived through gathering facilities or intrastate facilities, but not through any of the inter-

1 Name of System

RefLinePageNo. Item No. Amount of Dth

(a) (b) (c)

2 GAS RECEIVED3 Gas Purchases (Accounts 800-805)

150,7284 Gas of Others Received for Gathering (Account 489.1)5 Gas of Others Received for Transmission (Account 489.2)6 Gas of Others Received for Distribution (Account 489.3)7 Gas of Others Received for Contract Storage (Account 489.4)8 Exchanged Gas Received from Others (Account 806)9 Gas Received as Imbalances (Account 806)

10 Receipts of Respondent’s Gas Transported by Others (Account 858)11 Other Gas Withdrawn from Storage (Explain)12 Gas Received from Shippers as Compressor Station Fuel13 Gas Received from Shippers as Lost and Unaccounted for14 Other Receipts (Specify)

150,72815 Total Receipts (Total of lines 3 thru 14)16 GAS DELIVERED17 Gas Sales (Accounts 480-484)

139,72218 Deliveries of Gas Gathered for Others (Account 489.1)19 Deliveries of Gas Transported for Others (Account 489.2)20 Deliveries of Gas Distributed for Others (Account 489.3)21 Deliveries of Contract Storage Gas (Account 489.4)22 Exchange Gas Delivered to Others (Account 806)23 Exchange Gas Delivered as Imbalances (Account 806)24 Deliveries of Gas to Others for Transportation (Account 858)25 Other Gas Delivered to Storage (Explain)26 Gas Used for Compressor Station Fuel27 Other Deliveries (Specify)

4,49128 Total Deliveries (Total of lines 17 thru 27)144,21429 GAS UNACCOUNTED FOR

30 Production System Losses6,51431 Gathering System Losses

32 Transmission System Losses33 Distribution System Losses34 Storage System Losses35 Other Losses (Specify)36 Total Unaccounted For (Total of Lines 30 thru 35) 6,51437 Total Deliveries & Unaccounted For (Total of lines 28 and 36) 150,728

NHPUC Page 42

jName of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31 .2015 December31, 2014

Information Required Pursuant to Puc 510.06.Political Activities, Institutional Advertising, Promotional Advertising and Promotional Allowances

Recipient Purpose AmountVFW Donation $ 95.00NHSALC Missing Children Donation 95.00NH TROOPER ASSOC. Troopers Magazine 199.00KHS PROJECT GRAD Donation

80.00PROFESSIONAL FIREFIGHTERS OF KEENE Donation150.00AMERICAN RED CROSS Annual Fund Drive 250.00

KEENE POLICE Donation150.00

N.E.A.C.P. Training for Offices I Scholarships 135.00K.H.S. PROJECTS GRADUATION Donation50.00

Total$ 1204.00

NHPUC Page 43


Summary of Affiliated TransactionsReport of Affiliate Transactions - Past Year

Balance at Beginning Credits During the Debits During the Balance at End ofPayee of Year Year Year YearNew York State Electric & Gas $ 2142 $ (148,601) $ 150,069 $ 674 AP to Affiliate Automatic ClearingIberdrola USA Management Co $ 35,866 $ (1486,045) $ 1,451,003 $ 70,909 A\P to Affiliate Automatic ClearingRochester Gas& Elec $ 6,476 $ (59,998) $ 62,641 $ 3,834 A\P to Affiliate Automatic ClearingCNE Energy Services $ - $ - A\P to Affiliate Automatic ClearingMaine Natural Gas $ 309 $ (62,651) $ 62,960 $ (0) AP to Affiliate Automatic Clearinglberdrola USA Corp $ - $ (366,139) $ 366,139 $ - AP to Affiliate Automatic Clearing

Total Affiliate Transactions $ 44,794 $ (2,123,434) $ 2,092,812 $ 75,416

NHPUC Page 44

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31 2014

LIQUEFIED PETROLEUM GAS OPERATIONS

1. Report the information called for below conceming plants which which is only an adjunct of a manufactured gas plant, may include orproduce gas from liquefied gas (LPG). exclude (as appropriate) the plant cost and expenses of any plantused jointly with the manufactured plant facilities on the basis ofpredominant use. Indicate in a footnote how the plant cost and expense2. For columns (b) and (c), the plant cost and operation and for the liquefied petroleum plant described above are reported.maintenance expenses of any liquefied petroleum gas installation

LPG FacilityCost of Operations & Number ofPlant Maintenance, Days ofLine

(Land, struc, Rents PeakshavingNo. Identification of Plant and Year Installed equip.) Expense Operations

(a) (b) (C) (d)

1 Keene Propane Corporation Gas Plant Year Installed: 1969 $ 936,700 $ 221,126 3652 207 Emerald Street (leased by NH Gas Corp.)3 Keene, NH 03431456789

101112131415161718192021222324252627282930313233343536373839

40 Total$ 936,700 $ 221,126 365

NHPUC Page 45

Name of Respondent This Report Is: IDate of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 312015 December 31, 2014

LIQUEFIED PETROLEUM GAS OPERATIONS (continued)

3. (continued) Designate any plant held under a title other than full 5. If any plant was not operated during the past year, giveownership and in a footnote state name of owner or co-owner, nature details in a footnote, and state whether the book cost ofof respondent’s title and percent ownership if jointly owned. plant or any portion thereof, has been retired in the books4. For column (g) report the Mcf that is mixed with natural gas or which of account or what disposition of the plant and its book costis substituted for deliveries normally made from natural gas. Natural gas is contemplated.means either natural gas unmixed or any mixture of natural and 6. Report pressue base of gas at 14.73 psia at 60 F.manufactured gas or mixture of natural gas and gasified LPG. Indicate the Btu content in a footnote.

Sendout Volumes Maximum DailyDelivery CapacityPeak Day Annual LPG of Facility,Gallons of Propane Propane MMStu Storage Capacity MMBtu atLPG Used MMBTU MMBTU Gallons 14.73 psia at 60

(e) (f) (g) (h) (I)

1,647,265 1,411 150,728 77,690 3,072

1,647,265 1,411 150,728 77,690 3,072

NHPUC Page 46

Name of Respondent This Report Is: IDate of Report Year of ReportNew Hampshire Gas Corporation (1) Original X (Mo, Da, Yr)(2) Revised March 31,2015 December31, 2014

Liquified Natural Gas (LNG) PEAKING FACILITIES

1. Report below auxiliary facilities of the respondent for meeting seasonal daily delivery capacities.peak demands on the respondent’s system, such as underground storage 3. For column (d), include or exclude (as appropriate) theprojects, liquefied petroleum gas installations, gas liquefaction plant, cost of any plant used jointly with another facility on theoil gas sets, etc. basis of predominant use, unless the auxiliary peaking2. For column (c), for underground storage projects, report the delivery facility is a separate plant as contemplated by generalcapacity on February 1 of the heating season overlapping the year-end instruction 12 of the Uniform System of Accounts.for which this report is submitted. For other facilities, report the maximum

LNG Facility Maximum Daily SendoutNumber of Days Delivery Capacity VolumesLine of of Facility, Cost of MMBtu UnitsNo. Location of Peakshaving MMBtu at FacilityFacility Operation 14.73 psia at 60 (in dollars) Peak Day Annual(a) (b) (c) (d) (e) (f)

23456789

101112131415161718192021222324252627282930313233343536373839

40

None

NHPUC Page 47

Name of Respondent This Report Is: Date of Report jYear of ReportNew Hampshire Gas Corporation (1) Original X March 31,2015(2) Revised December31, 2014

GAS PURCHASES (Accounts 800, 800.1, 801, 802, 803, 804, 804.1, 805, 805.1)

1. Provide totals for the following accounts: The totals shown in columns (b) and (c) should agree with the books800 Natural Gas Well Head Purchases of account. Reconcile any differences in a footnote.800.1 Natural Gas Well Head Purchases, 2. State in column (b) the volume of purchased gas as finallyIntracompany Transfers measured for the purpose of determining the amount payable for the801 Natural Gas Field Line Purchases gas. Include current year receipts of makeup gas that was paid for802 Natural Gas Gasoline Plant Outlet Purchases in previous years.803 Natural Gas Transmission Line Purchases 3. State in column (C) the dollar amount (omit cents) paid and804 Natural Gas City Gate Purchases previously paid for the volume of gas shown in column (b).804.1 Liquefied Natural Gas Purchases 4. State in column (d) the average cost per Dth to the nearest805 Other Gas Purchases hundredth of a cent. (Average means column (C) divided by column805.1 Purchase Gas Cost Adjustments (b) multiplied by 100.)

Line Gas Purchased - Dth Cost of Gas Average Cost per DthNo. Account Title (14.73 psia at 60F) (in dollars) (To nearest .01 of a cent

(a) (b) (c) (d)1 800 - Natural Gas Well Head Purchases

2 800.1 - Natural Gas Well Head Purchases,Intracompany Transfers

3 801 - Natural Gas Field Line Purchases

4 802 - Natural Gas Gasoline Plant Outlet Purchases

5 803 - Natural Gas Transmission Line Purchases

6 804 - Natural Gas City Gate Purchases

7 804.1 - Liquefied Natural Gas Purchases

8 805 - Other Gas Purchases 147,229 $ 2,584,622 $ 17.569 805.1 - Purchase Gas Cost Adjustments 156,195 1.06

10 Total (Lines 1 through 9) 147,229 $ 2,740,817 $ 18.62

Notes to Gas Purchases

NHPUC Page 48

Name of Respondent This Report is: Date of Report IYear of ReportNew Hampshire Gas Corporation(1)

Original X March31 2015(2) Revised I I December31, 2014

Table 50 Summary of Gas Plant Operations

I. Natural Gas Volumes Transported by Corn any and Others Through Interstate Ppeflnes. Receedi Cmpany and Retained by Pleelines as Fuel RetentionVolumes Volumes VolumesVitthdrawn Natural Gas Compressor FuelPurchased and Purchased and Injected Into

Total Deliveredfrom Supplier Retention AmountPipeline Natural Gas

Month Shipped by Delivered for ContractedContracted Volumes of Company

Volumes to CityCompany on Company on Underground

Underground Received at City Purchased andGates

Interstate Interstate StorageStorage Gates for StoragePipelines Pipelines Capacity

1 + Dth + Dth- 0th • Dth + Dth + Dth

- 0th + Dth2 January-

3 February-

4 March-

5 April-

6 May-

7 June-

8 July-

9 August-

10 September-

11 October-

12 November-

13 December-14

15 Total Natural Gas- -

- --

--

-

Ii. On-Site Peakshaving Gas Volumes

Interstate PipelineCompressor FuelRetention AmountLNG Volume LPG Volume onLNG Volume ING Volume LPG Volume LPG Volume

Hand at End of of Company Total LNG and LPGMonth on Hand atUsed Received Used Received Purchased and Volumes usedEnd of Month Month

StorageMthdrawnVolumesI + MMBtu + MMBtu + MMBtu + MMBtu + MMBtu + MMBtu + MMBtu2 January

27,101.2 26,803.8 5,202.4 27,101.23 February 23,157.5 21,412.3 3,457.2 23,157.54 March22,185.3 19,873.0 1,145.0 22,185.35 April 10,641.3 11,926.7 2,430.4 10,641.36 May6,272.1 7,571.3 3,729.6 6,272.17 June4,596.1 4,275.0 3,408.5 4,596.18 July4,269.0 4,924.3 4,063.8 4,269.09 August4,474.6 4,139.6 3,728.7 4,474.610 September5,103.1 6,740.5 5,366.1 5,103.111 October7,606.7 7,888.5 5,648.0 7,606.712 November

15,710.3 14,234.7 4,172.3 15,710.313 December19,610.8 21,236.2 5,797.7 19,610.814

15 otal On-Sile Peaicshavln-

-- 150,728.0 151,025.9 48,149.7

- 150,728.0

lit. Annual Demand-Supply SummaryTotal Distribution Total

TotalTotal Total Pipeline Supply

Pipeline Natural Total Sales UnbundledVolumes Total Unbilted Total Distribution

Month Gas, LNG and Customer Transportation Unaccounted For Over/(Under) DeliverySendout VolumesLPG Gas Demand Customer Used by VolumesVolumes Cashout ImbalanceAvailable Demand Company

I + 0th + Dth +0th + Dth +1-0th +1- Dth + 0th +1-0th2 January 32,303.7 23,496.0- 657.0 22,006.0 987.9 27,101.2 3,605.23 February 26,614.7 25,496.1 599.0 18,984.0 134.1 23,157.5 (2,338.6)4 March 23,330.3 22,424.2 603.0 17,531.0 2,521.8 22,185.3 (238.9)5 April 13,071.7 19,060.9 351.0 8,587.0 33.8 10,641.3 (8,419.6)• 6 May 10,001.7 10,256.7 245.0 4,807.0 493.6 6,272.1 (3,984.6)7 June 8,004.6 5,533.9 181.0 4,471.0 573.5 4,596.1 (937.8)8 July 8,332.8 3,841.2 192.0 3,692.0 (660.8) 4,269.0 427.89 August 8,203.3 4,737.6 204.0 3,354.0 263.2 4,474.6 (263.0)10 September 10,469.2 4,007.0 224.0 3,996.0 (15.0) 5,103.1 1,096.111 October 13,254.6 4,894.5 285.0 6,543.0 (1,267.3) 7,606.7 2,712.212 November 19,882.7 8,589.0 445.0 13,479.0 334.8 15,710.3 7,121.313 December 25,408.5 14,930.3 505.0 15,878.0 3,114.6 19,610.8 4,680.514

-15 Total Annual Volume 198,877.8 147,267.4- 4,491.0 123,328.0 6,514.2 150,728.0 3,460.616

17 PercentofSendout 131.94% 97.70% 0.00% 2.98% 81.82% 4.32% 100.00% 2.30%181920

-!_____

NHPUC Page 49

Name of Respondent This Report Is: Date of Report Year of ReportNew Hampshire Gas Corporation (1) Original X March 312015(2) Revised

December31 2014

GAS OPERATION AND MAINTENANCE EXPENSES SUPPLEMENTAL SCHEDULE to Page 34

Line Account Amount for Amount for Increase orNo.Current Year Previous Year (decrease)(a) (b) (c) (d)

2 A. Manufactured Gas Production3 Manufactured Gas Production (Supplemental Statement)

_______________ _______________ ________________

4 FERCSAP

5 733 Gas Mixing Expenses PG9827330 35932 41,727 (5,795)6 735 Miscellaneous Production Expenses PG9827350 185,194 150,086 35,10878

9

10

11

12

13

14151617181920212223242526272829303132333435363738394041424344454647 TOTAL Operation (Total of lines 5 thru 14)

$ 221,126 $ 191,813 $ 29,313NHPUC Page 50

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ANNUAL REPORT (FORM F-16) POT I OF New Hampshire Gas … Reports/2014/NH Gas... · 2015-05-11 · to theend of year, had the highest voting powers rights are actual or contingent