Pipelines, rate regulated
Term · Energy · MLC-T-ENE-001691
FRS (Financial Reporting System Survey) establishes three pipeline segments: crude/liquid (raw materials); natural gas; and refined products. The pipelines included in these segments are all federally or State rate-regulated pipeline operations, which are included in the reporting company's consolidated financial statements. However, at the reporting company's option, intrastate pipeline operations may be included in the U.S. Refining/Marketing Segment if they would comprise less than 5 percent of U.S. Refining/Marketing Segment net PPE, revenues, and earnings in the aggregate; and if the inclusion of such pipelines in the consolidated financial statements adds less than $100 million to the net PPE reported for the U.S. Refining/Marketing Segment.
| Identifier | MLC-T-ENE-001691 |
|---|---|
| Field | Energy |
| References | EIA Glossary |
Record as JSON
{
"id": "MLC-T-ENE-001691",
"term": "Pipelines, rate regulated",
"field": "Energy",
"definition": "FRS (Financial Reporting System Survey) establishes three pipeline segments: crude/liquid (raw materials); natural gas; and refined products. The pipelines included in these segments are all federally or State rate-regulated pipeline operations, which are included in the reporting company's consolidated financial statements. However, at the reporting company's option, intrastate pipeline operations may be included in the U.S. Refining/Marketing Segment if they would comprise less than 5 percent of U.S. Refining/Marketing Segment net PPE, revenues, and earnings in the aggregate; and if the inclusion of such pipelines in the consolidated financial statements adds less than $100 million to the net PPE reported for the U.S. Refining/Marketing Segment.",
"references": [
"EIA Glossary"
],
"url": "https://mlchart.com/terminology/energy/pipelines-rate-regulated/"
}
Record 1,683 of 2,500 in Energy terminology (MLC-0117). Request the full dataset.