Document
2023 Propane Annual Report
Programs not applicable 34
Montana Consumption and Revenues 35
Natural Gas Universal System Benefits Programs not applicable 36a
Montana Conservation and Demand Side Mgmt., 5
CORPORATE ALLOCATIONS
Sch. 6
AFFILIATE TRANSACTIONS - PRODUCTS & SERVICES PROVIDED TO UTILITY
Charges % of Total Charges
Affiliate Name Products & Services Method to Determine Price to Utility Affil., Regulated accounting is
appropriate provided that (i) rates are established by or subject to approval by independent, third-party regulators, (ii) rates
are designed to recover the specific enterprise's cost of service, and (iii) in view of demand for service, it is reasonable to
assume that rates are set at levels that will recover costs and can be charged to and collected from customers., This would result in a charge to earnings and (AOCI),
net of applicable income taxes, which could be material., This
charge is recorded within operating expense, net on the Statements of Income.