Form 43 - Nebraska Public Service Entity Tax Report - 2013 Page 4
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63NEBRASKA PUBLIC SERVICE ENTITY REPORT, INSTRUCTIONS (CONT.)
NEBRASKA SCHEDULE 1 - ALLOCATION FACTORS
GROSS PLANT
Include owned and leased plant in service.
IN SERVICE
NET PLANT IN SERVICE
Gross plant in service less accumulated depreciation amortization.
OPERATING REVENUE
All operating revenues.
NET OPERATING INCOME
Utility operating revenues less utility operating expenses and
operating taxes, but before interest expense.
TOTAL MILES OF PIPE
Should be calculated based on 2-inch diameter equivalent units
from the F.E.R.C., plant statistical data section.
TOTAL TRAFFIC UNITS
Barrel-miles as reported on the F.E.R.C., statistical data section.
Should be calculated based on MCF miles.
LISTING OF SCHEDULES
REQUIRED FOR ALL COMPANIES
SCHEDULE
TITLE
Name & Address/Signature; Type of Business; Ownership
Form 43
General Information
A
Allocation Factors
1
Total Plant Allocation Factors
1A
Supplemental Information; Rate Case; Construction Work In Progress; Motor Vehicles
2
Capital Stock Summation --- provides stock information of respondent and parent.
3
Long-term Debt Summation --- provides debt information of respondent and parent.
4
Operating Property Leased From/to Others ---- complete this schedule providing the requested
5
information that pertains to any property you are leasing.
Parent Comparative Balance Sheet of Parent --- to be used by companies who are a subsidiary
6
of a parent. Complete using the same degree of specificity as a subsidiary comparative balance sheet.
Parent Comparative Income Statement --- to be used by companies who are a subsidiary of a parent.
7
Complete using the same degree of specificity as a subsidiary comparative income statement.
Comparative Balance Sheet - generic form.
8
Comparative Income Statmente - generic form.
9
Taxation by States --- to be used by companies with multistate jurisdiction.
10
Merger & Acquisition
97
Non-Operating Property Locally Assessed.
98
Subdivision Apportionment --- complete this schedule providing the requested information of all
99
operating property --- regulated and non-regulated, owned or leased.
Note of Subdivision Apportionment, Schedule 99. A computer printout or an excel file of this information will be
provided by the Nebraska Department of Revenue, Property Assessment Division for public service
entities already established as operating in the state. The printout or excel spreadsheet will include gross
investment of owned and/or leased equipment. The printout or excel spreadsheet supersedes Schedule 99
as the required reporting document.
ADDITIONAL SCHEDULES REQUIRED FOR EACH INDUSTRY
Fluid Pipelines
Subsidiary Comparative Balance Sheet - Fluid Pipelines
20
Plant in Service Detail - Fluid Pipelines
21
Subsidiary Comparative Income Statement - Fluid Pipelines
22
Net Book Personal Property Summation - Fluid Pipelines
23
24
Percent Tangible Personal Property
Supplemental Information - Fluid Pipelines
25
Gas Pipelines
Subsidiary Comparative Balance Sheet - Gas Pipelines
30
Plant in Service Detail - Gas Pipelines
31
Subsidiary Comparative Income Statement - Gas Pipelines
32
Net Book Personal Property Summation - Gas Pipelines
33
34
Percent Tangible Personal Property
Supplemental Information - Gas Pipelines
35
Utilities
Subsidiary Comparative Balance Sheet - Utilities
40
Plant in Service Detail - Utilities
41
Subsidiary Comparative Income Statement - Utilities
42
Net Book Personal Property Summation - Utilities
43
Percent Tangible Personal Property
44
45
Supplemental Information - Utilites
4
96-159-99 Revised 3/2013
Authorized by Section 77-801
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