e35vcert
 

November 18, 2005
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Interim Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
NiSource Inc.
801 E. 86
thAve.
Merrillville, IN 46410
File No. 70-10169
Gentlemen:
     In compliance with the terms and conditions of Rule 24 under the Public Utility Holding Company Act of 1935, and the Order of the Commission dated December 30, 2003, authorizing the financing transactions and business activities as more fully described in the Joint Application/Declaration, as amended, in those proceedings, the undersigned hereby certifies to the Commission that, during the quarter ended June 30, 2005:
1.   The sales of any common stock and the purchase price per share and the market price per share at the date of the agreement of sale
     None
 
2.   The total number of shares of common stock issued or issuable under options granted during the quarter under NiSource Inc.’s benefit plans or otherwise
     12,067
 
3.   If common stock has been transferred to a seller of securities of a company being acquired, the number of shares so issued, the value per share and whether the shares are restricted to the acquiror
     None
 
4.   The amount and terms of any long-term debt, preferred stock, preferred securities, equity-linked securities or short-term debt issued directly or indirectly by NiSource Inc.
     Please see Exhibit 1
 
5.   The maximum outstanding amount of all borrowings under or investments in the money pool by each money pool participant during the quarter, and the rate or range of rates charged on money pool borrowings and paid on money pool investments
     Please see Exhibit 2
 
6.   The number of shares of common stock issued by Columbia Energy Group to NiSource Inc. and the price per share paid
     None
 
7.   The principal amount, interest rate and maturity of any long-term debt security issued by Columbia Energy Group to NiSource Finance Corp. or other financing subsidiary of NiSource Inc.
     None
 
8.   The number of shares of common stock issued by Columbia Gas of Maryland, Inc. to Columbia Energy Group and the price per share paid
     None

1


 

9.   The principal amount, interest rate and maturity of any long-term debt security issued by Columbia Gas of Maryland, Inc. to Columbia Energy Group
     None
 
10.   The amount and terms of any financings consummated by any non-utility subsidiary that are not exempt under Rule 52
     None
 
11.   The name of the guarantor and of the beneficiary of any parent guarantee or non-utility subsidiary guarantee issued, and the amount, terms and purpose of the guarantee
     Please see Exhibit 3
 
12.   The notional amount and principal terms of any interest rate hedge or anticipatory hedge entered into and identity of the parties to such instruments
     None
 
13.   The name, parent company, and amount invested in any new intermediate subsidiary or financing subsidiary
     None
 
14.   A list of Form U-6B-2 statements filed with the Commission, including the name of the filing entity and the date of the filing
Columbia Energy Group U-6B-2 filed on behalf of Columbia of Ohio Receivables Corporation on August 12, 2005.
Northern Indiana Public Service Company U-6B-2 filed on behalf of NIPSCO Receivables Corporation on August 12, 2005.
15.   Consolidated balance sheets as of the end of the quarter, and separate balance sheets as of the end of the quarter for each company, including NiSource Inc. and Columbia Energy Group, that has engaged in authorized financing transactions during the quarter
Please see the attached Exhibits 4 through 15 for balance sheets for NiSource Inc., Columbia Energy Group, Northern Indiana Public Service Company, Bay State Gas Company, Northern Utilities, Inc., Kokomo Gas and Fuel Company, Northern Indiana Fuel and Light, Inc., Columbia Gas of Kentucky, Inc., Columbia Gas of Ohio, Inc., Columbia Gas of Pennsylvania, Inc., Columbia Gas of Virginia, Inc. and Columbia Gas of Maryland, Inc.
         
    Very truly yours,
 
       
    NiSource Inc.
 
       
 
  By:   /s/ Jeffrey W. Grossman
 
       
 
      Jeffrey W. Grossman
 
      Vice President

2


 

Exhibit #1
NiSource Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #4
                         
    Amount Issued During   Amount Outstanding        
    Third Quarter of 2005   September 30, 2005   Type of Debt    
Company   (in thousands)   (in thousands)   or Security   Terms
 
NiSource Finance Corp.
              Short-term Debt   Credit facility
advances
 
                       
NiSource Inc.*
    1,000,000       4,746,885     Long-term Debt   Various maturity dates and weighted average interest rates
 
                       
 
*   NiSource Inc. includes long-term debt issues made by NiSource Capital Markets, Inc. and NiSource Finance Corp.

3


 

Exhibit #2
NiSource Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #5
                         
    Maximum Amount     Maximum Amount     Average Interest  
    Outstanding During     Invested During     Rate During  
Subsidiary (amounts in thousands)   Third Quarter of 2005     Third Quarter of 2005     Third Quarter of 2005  
 
Bay State Gas Company
    102,080             3.29 %
Columbia Assurance Agency, Inc.
    N/A       35       3.29 %
Columbia Accounts Receivable Corporation
    N/A       10,304       3.29 %
Columbia Atlantic Trading Corporation
    N/A       2,915       3.29 %
Columbia Deep Water Services Company
          562       3.29 %
Columbia Electric Corporation
    N/A       6,071       3.29 %
Columbia Energy Services Corporation
    89,327             3.29 %
Columbia Energy Group
    N/A       228,420       3.29 %
Columbia Gulf Transmission Company
          40,182       3.29 %
Columbia Gas of Virginia, Inc.
    15,319             3.29 %
NiSource Insurance Corporation, Ltd.
    N/A       262       3.29 %
Columbia Gas of Kentucky, Inc.
    8,395       18,512       3.29 %
Columbia Gas of Maryland, Inc.
          10,476       3.29 %
CNS Microwave, Inc.
    N/A       2,032       3.29 %
Columbia Network Services Corporation
    N/A       3,142       3.29 %
Columbia Gas of Ohio, Inc.
    125,686       124,703       3.29 %
Columbia of Ohio Receivables Corp
          308       3.29 %
Columbia Gas of Pennsylvania, Inc.
    40,408       41,272       3.29 %
Crossroads Pipeline Co.
    13,825             3.29 %
NiSource Corporate Services Company
    68,229       23,328       3.29 %
NiSource Development Company, Inc.
    184,889             3.29 %
EnergyUSA, Inc.
    32,808             3.29 %
EnergyUSA, Inc. (MA)
          1,722       3.29 %
Kokomo Gas and Fuel Company
          15,485       3.29 %
NiSource Capital Markets. Inc.
    N/A       323       3.29 %
NI Energy Services, Inc.
    48,721             3.29 %
NiSource Energy Technologies, Inc.
    19,145             3.29 %
NiSource Finance Corp.
    N/A       1,110,197       3.29 %
NiSource Inc.
    N/A       10,041       3.29 %
Northern Indiana Fuel and Light Company, Inc.
          20,167       3.29 %
Northern Indiana Public Service Company
    40,482       106,973       3.29 %
NIPSCO Receivables Corporation
          4,241       3.29 %
NiSource Retail Services, Inc.
    2,593             3.29 %
Granite State Gas Transmission
    7,099             3.29 %
Northern Utilities, Inc.
    9,505       5,847       3.29 %
PEI Holdings, Inc.
    117,927             3.29 %
Columbia Gas Transmission Corporation
          247,983       3.29 %
EnergyUSA—TPC Corp.
    34,698       33,659       3.29 %
 

4


 

Exhibit #3
NiSource Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item # 11
                 
        Guarantees    
        Issued During    
        Third Quarter 2005    
Guarantor   Subsidiary   (in thousands)   Purpose
 
NiSource/NiSource
Capital Markets
  EnergyUSA — TPC     37,000     Guarantee energy trading and supply contracts
 

5


 

Exhibit #4
NiSource Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 16,500,473  
Accumulated depreciation and amortization
    (7,495,780 )
 
Net Utility Plant
    9,004,693  
 
Other property, at cost, less accumulated depreciation
    421,074  
 
Net Property, Plant and Equipment
    9,425,767  
 
Investments:
       
Assets of discontinued operations and assets held for sale
    34,732  
Unconsolidated affiliates
    70,396  
Other investments
    115,206  
 
Total Investments
    220,334  
 
Current Assets:
       
Cash and cash equivalents
    932,506  
Restricted cash
    1,796  
Accounts receivable and unbilled revenue — less reserve
    438,548  
Gas inventory
    666,540  
Underrecovered gas and fuel costs
    229,963  
Material and supplies, at average cost
    71,061  
Electric production fuel, at average cost
    27,658  
Price risk management asset
    371,014  
Exchange gas receivable
    208,183  
Regulatory assets
    179,376  
Prepayments and other
    86,402  
 
Total Current Assets
    3,213,047  
 
Other Assets:
       
Price risk management asset
    214,610  
Regulatory assets
    551,141  
Goodwill
    3,677,261  
Intangible assets
    498,456  
Deferred charges and other
    181,431  
 
Total Other Assets
    5,122,899  
 
Total Assets
  $ 17,982,047  
 

6


 

Exhibit #4
NiSource Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common Stock Equity
  $ 4,906,504  
Preferred Stocks — Series without mandatory redemption provisions
    81,114  
Long-term debt, excluding amounts due within one year
    4,778,815  
 
Total Capitalization
    9,766,433  
 
Current Liabilities:
       
Current portion of long-term debt
    2,212,934  
Accounts payable
    535,177  
Dividends declared on common and preferred stocks
    63,777  
Customer deposits
    94,876  
Taxes accrued
    171,848  
Interest accrued
    142,805  
Overrecovered gas and fuel costs
    16,304  
Price risk management liabilities
    119,387  
Exchange gas payable
    312,060  
Current deferred revenue
    35,782  
Regulatory liabilities
    55,456  
Accrued liability for postretirement and pension benefits
    92,806  
Other accruals
    500,762  
 
Total current liabilities
    4,353,974  
 
Other:
       
Price risk management liabilities
    13,219  
Deferred income taxes
    1,686,060  
Deferred investment tax credits
    71,821  
Deferred credits
    68,176  
Non-current deferred revenue
    70,990  
Accrued liability for postretirement and pension benefits
    473,209  
Preferred stock liabilities with mandatory redemption provisions
    11  
Regulatory liabilities and other removal costs
    1,276,481  
Other noncurrent liabilities
    201,673  
 
Total other
    3,861,640  
 
Total Capitalization and Liabilities
  $ 17,982,047  
 

7


 

Exhibit #5
Columbia Energy Group
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant and Equipment
       
Utility Plant
  $ 8,512,458  
Accumulated depreciation and amortization
    (3,815,666 )
 
Net utility plant
    4,696,792  
 
Other property, at cost, less accumulated depreciation
    10,711  
 
Net Property, Plant and Equipment
    4,707,503  
 
 
       
Investments and Other Assets
       
Assets of discontinued operations and assets held for sale
    16,957  
Unconsolidated affiliates
    54,541  
Other investments
    49,546  
 
Total Investments
    121,044  
 
 
       
Current Assets
       
Cash and cash equivalents
    295,760  
Restricted cash
    1,625  
Accounts receivable and unbilled revenue — less reserve
    181,833  
Gas inventory
    469,102  
Underrecovered gas and fuel costs
    173,486  
Materials and supplies, at average cost
    16,919  
Price risk management assets
    143,448  
Exchange gas receivable
    162,570  
Regulatory assets
    129,929  
Prepayments and other
    39,663  
 
Total Current Assets
    1,614,335  
 
 
       
Other Assets
       
Price risk management assets
    191,723  
Regulatory assets
    336,290  
Intangible assets
    1,129  
Deferred charges and other
    143,971  
 
Total Other Assets
    673,113  
 
Total Assets
  $ 7,115,995  
 

8


 

Exhibit #5
Columbia Energy Group
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization
       
Common Stock Equity
  $ 2,909,974  
Long-term debt, excluding amounts due within one year
    1,962  
 
Total Capitalization
    2,911,936  
 
 
       
Current Liabilities
       
Current portion of long-term debt
    1,355,585  
Accounts payable
    317,983  
Customer accounts receivable credit balances and deposits
    121,226  
Taxes accrued
    94,213  
Interest accrued
    35,930  
Overrecovered gas and fuel costs
    2,931  
Price risk management liabilities
    10,751  
Exchange gas payable
    306,538  
Current deferred revenue
    24,997  
Regulatory liabilities
    30,811  
Accrued liability for postretirement and postemployment benefits
    34,183  
Other accruals
    261,328  
 
Total Current Liabilities
    2,596,476  
 
 
       
Other Liabilities and Deferred Credits
       
Deferred income taxes
    901,936  
Deferred investment tax credits
    24,421  
Deferred credits
    44,851  
Noncurrent deferred revenue
    68,173  
Accrued liability for postretirement and postemployment benefits
    77,953  
Regulatory liabilities and other cost of removal
    375,064  
Other noncurrent liabilities
    115,185  
 
Total Other
    1,607,583  
 
Commitments and Contingencies
     
 
Total Capitalization and Liabilities
  $ 7,115,995  
 

9


 

Exhibit #6
Northern Indiana Public Service Company
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 6,818,678  
Accumulated depreciation and amortization
    (3,330,504 )
 
Net Utility Plant
    3,488,174  
 
Other property and investments
    2,253  
 
Current Assets:
       
Cash and cash equivalents
    41,772  
Accounts receivable and unbilled revenue — less reserve
    140,607  
Underrecovered fuel costs
    30,291  
Material and supplies, at average cost
    47,189  
Electric production fuel, at average cost
    27,658  
Natural gas in storage, at last in, first-out cost
    114,121  
Price risk management assets
    75,382  
Regulatory assets
    32,297  
Prepayments and other
    64,837  
 
Total Current Assets
    574,154  
 
Other Assets:
       
Regulatory assets
    167,978  
Intangible assets
    24,435  
Deferred charges and other
    6,556  
 
Total Other Assets
    198,969  
 
Total Assets
  $ 4,263,550  
 

10


 

Exhibit #6
Northern Indiana Public Service Company
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 1,282,374  
Preferred Stocks — Series without mandatory redemption provisions
    81,114  
Long-term debt, excluding amount due within one year
    847,972  
 
Total Capitalization
    2,211,460  
 
Current Liabilities:
       
Accounts payable
    166,251  
Dividends declared on common and preferred stock
    1,024  
Customer deposits
    60,110  
Taxes accrued
    83,633  
Interest accrued
    2,468  
Overrecovered gas and fuel costs
    11,144  
Regulatory liabilities
    325  
Accrued liability for postretirement and pension benefits
    22,028  
Other accruals
    93,213  
 
Total current liabilities
    440,196  
 
Other:
       
Deferred income taxes
    447,389  
Deferred investment tax credits
    45,005  
Deferred credits
    3,738  
Accrued liability for postretirement and pension benefits
    278,898  
Preferred stock liabilities with mandatory redemption provisions
    11  
Regulatory liabilities and other removal costs
    800,160  
Other noncurrent liabilities
    36,693  
 
Total other
    1,611,894  
 
Total Capitalization and Liabilities
  $ 4,263,550  
 

11


 

Exhibit #7
Bay State Gas Company
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 991,772  
Accumulated depreciation and amortization
    (269,510 )
 
Net Utility Plant
    722,262  
 
Other property and investments
    1,662  
 
Investments:
       
Unconsolidated affiliates
    34  
 
Total Investments
    34  
 
Current Assets:
       
Cash and cash equivalents
    534  
Accounts receivable and unbilled revenue — less reserve
    51,515  
Gas Inventory
    53,666  
Underrecovered gas and fuel costs
    24,909  
Material and supplies, at average cost
    5,313  
Price risk management asset
    6,348  
Exchange gas receivable
    43,287  
Regulatory assets
    16,946  
Prepayments and other
    3,590  
 
Total Current Assets
    206,108  
 
Other Assets:
       
Price risk management asset
    330  
Regulatory assets
    48,691  
Intangible assets
    451,525  
Deferred charges and other
    9,305  
 
Total Other Assets
    509,851  
 
Total Assets
  $ 1,439,917  
 

12


 

Exhibit #7
Bay State Gas Company
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 561,739  
Long-term debt excluding amt due within one year
    246,833  
 
Total Capitalization
    808,572  
 
Current Liabilities:
       
Current portion of long-term debt
    833  
Short-term borrowings
    107,541  
Accounts payable
    50,299  
Customer deposits
    4,312  
Taxes accrued
    (374 )
Interest accrued
    926  
Regulatory liabilities
    9,300  
Other accruals
    31,087  
 
Total current liabilities
    203,924  
 
Other:
       
Deferred income taxes
    290,605  
Deferred investment tax credits
    1,782  
Accrued liability for postretirement and pension benefits
    24,178  
Regulatory liabilities and other removal costs
    101,063  
Other noncurrent liabilities
    9,793  
 
Total other
    427,421  
 
Total Capitalization and Liabilities
  $ 1,439,917  
 

13


 

Exhibit #8
Northern Utilities, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 192,598  
Accumulated depreciation and amortization
    (49,107 )
 
Net Utility Plant
    143,491  
 
Other property and investments
    1,590  
 
Investments:
       
Unconsolidated affiliates
    2  
 
Total Investments
    2  
 
Current Assets:
       
Cash and cash equivalents
    371  
Accounts receivable and unbilled revenue — less reserve
    7,368  
Gas inventory
    1,313  
Underrecovered gas and fuel costs
    3,957  
Material and supplies, at average cost
    1,282  
Price risk management asset
    6,348  
Exchange gas receivable
    26,550  
Regulatory assets
    166  
Prepayments and other
    832  
 
Total Current Assets
    48,187  
 
Other Assets:
       
Price risk management asset
    330  
Regulatory assets
    16,561  
Intangible assets
    78,444  
Deferred charges and other
    161  
 
Total Other Assets
    95,496  
 
Total Assets
  $ 288,766  
 

14


 

Exhibit #8
Northern Utilities, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 115,297  
Long-term debt excluding amt due within one year
    63,333  
 
Total Capitalization
    178,630  
 
Current Liabilities:
       
Current portion of long-term debt
    833  
Short-term borrowings
    7,905  
Accounts payable
    11,372  
Customer deposits
    1,096  
Taxes accrued
    331  
Interest accrued
    51  
Regulatory liabilities
    6,375  
Other accruals
    9,197  
 
Total current liabilities
    37,160  
 
Other:
       
Deferred income taxes
    53,243  
Deferred investment tax credits
    196  
Accrued liability for postretirement and pension benefits
    2,897  
Regulatory liabilities and other removal costs
    13,799  
Other noncurrent liabilities
    2,841  
 
Total other
    72,976  
 
Total Capitalization and Liabilities
  $ 288,766  
 

15


 

Exhibit #9
Kokomo Gas and Fuel Company
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 58,701  
Accumulated depreciation and amortization
    (35,348 )
 
Net Utility Plant
    23,353  
 
Investments:
       
Unconsolidated affiliates
    5  
 
Total Investments
    5  
 
Current Assets:
       
Cash and cash equivalents
    5,627  
Accounts receivable and unbilled revenue — less reserve
    9,701  
Gas Inventory
    625  
Material and supplies, at average cost
    409  
Price risk manangement assets
    8,478  
Prepayments and other
    202  
 
Total Current Assets
    25,042  
 
Other Assets:
       
Goodwill
    5,539  
Intangible assets
    159  
Deferred charges and other
    381  
 
Total Other Assets
    6,079  
 
Total Assets
  $ 54,479  
 
 
       
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 30,960  
 
Total Capitalization
    30,960  
 
Current Liabilities:
       
Accounts payable
    3,245  
Customer deposits
    596  
Interest accrued
    166  
Overrecovered gas and fuel costs
    2,229  
Regulatory liabilities
    8,478  
Other accruals
    2,199  
 
Total current liabilities
    16,913  
 
Other:
       
Deferred income taxes
    4,027  
Deferred investment tax credits
    366  
Accrued liability for postretirement and pension benefits
    1,792  
Regulatory liabilities and other removal costs
    292  
Other noncurrent liabilities
    129  
 
Total other
    6,606  
 
Total Capitalization and Liabilities
  $ 54,479  
 

16


 

Exhibit #10
Northern Indiana Fuel and Light Company, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 59,241  
Accumulated depreciation and amortization
    (26,028 )
 
Net Utility Plant
    33,213  
 
Other property and investments
    606  
 
Current Assets:
       
Cash and cash equivalents
    7,505  
Accounts receivable and unbilled revenue — less reserve
    11,098  
Gas inventory
    8,226  
Underrecovered gas and fuel costs
    1,278  
Material and supplies, at average cost
    331  
Price risk management assets
    6,542  
Prepayments and other
    1,117  
 
Total Current Assets
    36,097  
 
Other Assets:
       
Regulatory assets
    57  
Goodwill
    13,307  
Intangible assets
    591  
Deferred charges and other
    134  
 
Total Other Assets
    14,089  
 
Total Assets
  $ 84,005  
 
 
       
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 54,686  
 
Total Capitalization
    54,686  
 
Current Liabilities:
       
Accounts payable
    6,592  
Customer deposits
    175  
Interest accrued
    30  
Regulatory liabilities
    6,542  
Other accruals
    970  
 
Total current liabilities
    14,309  
 
Other:
       
Deferred income taxes
    6,194  
Deferred investment tax credits
    232  
Accrued liability for postretirement and pension benefits
    8,197  
Regulatory liabilities and other removal costs
    181  
Other noncurrent liabilities
    206  
 
Total other
    15,010  
 
Total Capitalization and Liabilities
  $ 84,005  
 

17


 

Exhibit #11
Columbia Gas of Kentucky, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 244,616  
Accumulated depreciation and amortization
    (87,391 )
 
Net Utility Plant
    157,225  
 
Current Assets:
       
Cash and cash equivalents
    308  
Accounts receivable and unbilled revenue — less reserve
    11,126  
Gas inventory
    66,909  
Underrecovered gas and fuel costs
    6,350  
Material and supplies, at average cost
    42  
Price risk management assets
    4,391  
Exchange gas receivable
    513  
Regulatory assets
    480  
Prepayments and other
    973  
 
Total Current Assets
    91,092  
 
Other Assets:
       
Regulatory assets
    2,132  
Deferred charges and other
    1,829  
 
Total Other Assets
    3,961  
 
Total Assets
  $ 252,278  
 

18


 

Exhibit #11
Columbia Gas of Kentucky, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 77,359  
Long-term debt excluding amt due within one year
    28,281  
 
Total Capitalization
    105,640  
 
Current Liabilities:
       
Current portion of long-term debt
    13,843  
Short-term borrowings
    7,086  
Accounts payable
    18,475  
Customer deposits
    4,033  
Taxes accrued
    2,786  
Interest accrued
    2,716  
Overrecovered gas and fuel cost
    94  
Price risk management liabilities
    307  
Exchange gas payable
    28,445  
Regulatory liabilities
    3,782  
Accrued liability for postretirement and pension benefits
    1,069  
Other accruals
    16,443  
 
Total current liabilities
    99,079  
 
Other:
       
Deferred income taxes
    14,986  
Deferred investment tax credits
    1,051  
Accrued liability for postretirement and pension benefits
    1,687  
Regulatory liabilities and other removal costs
    24,410  
Other noncurrent liabilities
    5,425  
 
Total other
    47,559  
 
Total Capitalization and Liabilities
  $ 252,278  
 

19


 

Exhibit #12
Columbia Gas of Ohio, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 1,670,974  
Accumulated depreciation and amortization
    (594,796 )
 
Net Utility Plant
    1,076,178  
 
Other property and investments
    1,270  
 
Current Assets:
       
Cash and cash equivalents
    3,235  
Accounts receivable and unbilled revenue — less reserve
    35,943  
Gas inventory
    260,759  
Underrecovered gas and fuel costs
    136,833  
Material and supplies, at average cost
    777  
Exchange gas receivable
    186  
Regulatory assets
    115,214  
Prepayments and other
    12,055  
 
Total Current Assets
    565,002  
 
Other Assets:
       
Regulatory assets
    216,577  
Intangible assets
    360  
Deferred charges and other
    78,191  
 
Total Other Assets
    295,128  
 
Total Assets
  $ 1,937,578  
 

20


 

Exhibit #12
Columbia Gas of Ohio, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 516,166  
Long-term debt excluding amt due within one year
    247,156  
 
Total Capitalization
    763,322  
 
Current Liabilities:
       
Current portion of long-term debt
    60,358  
Short-term borrowings
    119,916  
Accounts payable
    159,487  
Customer deposits
    11,843  
Taxes accrued
    36,234  
Interest accrued
    1,060  
Price risk management liabilities
    8,822  
Exchange gas payable
    129,450  
Regulatory liabilities
    21,387  
Accrued liability for postretirement and pension benefits
    11,871  
Other accruals
    153,080  
 
Total current liabilities
    713,508  
 
Other:
       
Deferred income taxes
    178,726  
Deferred investment tax credits
    13,823  
Accrued liability for postretirement and pension benefits
    30,713  
Regulatory liabilities and other removal costs
    182,228  
Other noncurrent liabilities
    55,258  
 
Total other
    460,748  
 
Total Capitalization and Liabilities
  $ 1,937,578  
 

21


 

Exhibit #13
Columbia Gas of Pennsylvania, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 736,135  
Accumulated depreciation and amortization
    (246,235 )
 
Net Utility Plant
    489,900  
 
Other property and investments
    8  
 
Current Assets:
       
Cash and cash equivalents
    1,078  
Accounts receivable and unbilled revenue — less reserve
    38,664  
Gas inventory
    101,286  
Underrecovered gas and fuel costs
    27,108  
Material and supplies, at average cost
    439  
Price risk management assets
    14,403  
Exchange gas receivable
    42,322  
Regulatory assets
    5,530  
Prepayments and other
    2,933  
 
Total Current Assets
    233,763  
 
Other Assets:
       
Price risk management assets
    8,259  
Regulatory assets
    65,906  
Intangible assets
    36  
Deferred charges and other
    1,829  
 
Total Other Assets
    76,030  
 
Total Assets
  $ 799,701  
 

22


 

Exhibit #13
Columbia Gas of Pennsylvania, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 229,503  
Long-term debt excluding amt due within one year
    157,372  
 
Total Capitalization
    386,875  
 
Current Liabilities:
       
Current portion of long-term debt
    27,843  
Short-term borrowings
    39,786  
Accounts payable
    71,158  
Customer deposits
    3,494  
Taxes accrued
    8,514  
Interest accrued
    97  
Price risk management liabilities
    1,472  
Exchange gas payable
    39,505  
Regulatory liabilities
    600  
Accrued liability for postretirement and pension benefits
    3,752  
Other accruals
    61,676  
 
Total current liabilities
    257,897  
 
Other:
       
Deferred income taxes
    117,022  
Deferred investment tax credits
    6,515  
Accrued liability for postretirement and pension benefits
    9,163  
Regulatory liabilities and other removal costs
    17,232  
Other noncurrent liabilities
    4,997  
 
Total other
    154,929  
 
Total Capitalization and Liabilities
  $ 799,701  
 

23


 

Exhibit #14
Columbia Gas of Virginia, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 545,571  
Accumulated depreciation and amortization
    (127,770 )
 
Net Utility Plant
    417,801  
 
Current Assets:
       
Cash and cash equivalents
    381  
Accounts receivable and unbilled revenue — less reserve
    19,868  
Gas inventory
    33,535  
Underrecovered gas and fuel costs
    3,194  
Material and supplies, at average cost
    976  
Price risk management assets
    1,118  
Exchange gas receivable
    11,909  
Regulatory assets
    245  
Prepayments and other
    3,028  
 
Total Current Assets
    74,254  
 
Other Assets:
       
Price risk management assets
    1,116  
Regulatory assets
    3,161  
Intangible assets
    45  
Deferred charges and other
    16,829  
 
Total Other Assets
    21,151  
 
Total Assets
  $ 513,206  
 

24


 

Exhibit #14
Columbia Gas of Virginia, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 200,769  
Long-term debt excluding amt due within one year
    117,340  
 
Total Capitalization
    318,109  
 
Current Liabilities:
       
Current portion of long-term det
    12,835  
Short-term borrowings
    12,027  
Accounts payable
    32,520  
Customer deposits
    6,516  
Taxes accrued
    5,459  
Interest accrued
    143  
Exchange gas payable
    15,899  
Regulatory liabilities
    296  
Accrued liability for postretirement and pension benefits
    2,422  
Other accruals
    13,522  
 
Total current liabilities
    101,639  
 
Other:
       
Deferred income taxes
    39,037  
Deferred investment tax credits
    1,687  
Accrued liability for postretirement and pension benefits
    5,313  
Regulatory liabilities and other removal costs
    20,524  
Other noncurrent liabilities
    26,897  
 
Total other
    93,458  
 
Total Capitalization and Liabilities
  $ 513,206  
 

25


 

Exhibit #15
Columbia Gas of Maryland, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
ASSETS
       
Property, Plant, and Equipment:
       
Utility plant
  $ 90,330  
Accumulated depreciation and amortization
    (27,493 )
 
Net Utility Plant
    62,837  
 
Other property and investments
    1  
 
Current Assets:
       
Cash and cash equivalents
    3,117  
Restricted cash
    265  
Accounts receivable and unbilled revenue — less reserve
    4,959  
Gas inventory
    6,614  
Material and supplies, at average cost
    282  
Price risk manangement assets
    2,174  
Exchange gas receivable
    3  
Regulatory assets
    138  
Prepayments and other
    1,333  
 
Total Current Assets
    18,885  
 
Other Assets:
       
Regulatory assets
    1,368  
Deferred charges and other
    69  
 
Total Other Assets
    1,437  
 
Total Assets
  $ 83,160  
 

26


 

Exhibit #15
Columbia Gas of Maryland, Inc.
Quarterly Report Under Rule 24 of the
Public Utility Holding Company Act of 1935
File No. 70-10169
Item #15
         
As of September 30, (in thousands)   2005  
 
CAPITALIZATION AND LIABILITIES
       
Capitalization:
       
Common shareholder’s equity
  $ 25,479  
Long-term debt excluding amt due within one year
    16,480  
 
Total Capitalization
    41,959  
 
Current Liabilities:
       
Current portion of long-term debt
    2,495  
Accounts payable
    4,750  
Customer deposits
    449  
Taxes accrued
    1,024  
Interest accrued
    6  
Overrecovered gas and fuel costs
    2,931  
Price risk management liabilities
    150  
Exchange gas payable
    1,296  
Regulatory liabilities
    68  
Accrued liability for postretirement and pension benefits
    603  
Other accruals
    5,122  
 
Total current liabilities
    18,894  
 
Other:
       
Deferred income taxes
    6,743  
Deferred investment tax credits
    610  
Accrued liability for postretirement and pension benefits
    874  
Regulatory liabilities and other removal costs
    13,448  
Other noncurrent liabilities
    632  
 
Total other
    22,307  
 
Total Capitalization and Liabilities
  $ 83,160  
 

27