Form Boe-517-Gt - Property Statement - Gas Transmission Companies 2005 Page 2
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13BOE-517-GT (S1B) REV. 9 (12-04)
Under the provisions of sections 826 and 830 of the Revenue and Taxation Code and section 901, Title 18, California Code
of Regulations, the Board of Equalization requests that you file a property statement with this Board between January 1, 2005
and 5:00 P.M., on March 1, 2005. The property statement shall be completed in accordance with instructions included with
the property statement and in the publication titled Instructions for Reporting State-Assessed Property , Publication 67GE, for
lien date 2005. If you do not have these instructions, please let us know, and we will mail them to you.
All parts of the property statement must be filed by March 1 (exception — see “N/A” below). Extensions of time for filing the
property statement or any of its parts may be granted only on a showing of good cause under a written request made prior
to March 1. If you do not file timely, it may result in an added penalty of 10 percent of the assessed value as required by section
830 of the Revenue and Taxation Code.
(7) OTHER INFORMATION — INSTRUCTIONS
The following information shall be provided with the property statements:
a. a statement of your 2004 payments to governmental agencies for the use of public property located in California.
Please indicate those payments which are on the basis of agreements entered into prior to December 1955 and which
have not been subsequently extended or renewed.
b. a statement of changes in revenue and/or costs for the future that are certain, such as rate increases ordered by the
Public Utilities Commission or other regulatory agencies or contracts signed by management and labor unions. Please
furnish regulatory agency's decision numbers if changes are due to rate case proceedings.
c. a copy of your annual report(s) to federal regulatory agencies, such as the I.C.C., F.C.C., F.E.R.C., etc.
d. a copy of your annual report to the California Public Utilities Commission.
e. a copy of your Form 10K filed with the Securities and Exchange Commission.
f. three (3) copies of your 2004 annual report to stockholders.
g. a statement of the amount of working cash as determined by a lead-lag study prepared in connection with the latest
request for a rate change to the appropriate regulatory commission(s) together with a copy of the study. The date of
the rate request should also be stated on the study. If such a study is not available, the best estimate of average working
cash may be reported with an explanation of how the amount was determined.
h. a statement of the amount of inventory held for sale or lease in the ordinary course of business. Such inventory should
be reported as follows:
1. Inventory quantity and amount, at book cost, as of January 1, 2005.
2. The average quantity and amount of inventory, at book cost, on hand during calendar year 2004. These figures may
be calculated by averaging the twelve (12) month-end balances.
3. Exempt inventory (items held for sale or lease in the ordinary course of business) or supplies which will become
a component part of a product you manufacture or sell should not be reported on the Tangible Personal Property
List (Form BOE-532).
i. supplemental information as requested.
A positive response is required for all parts of the property statement. If a requested item does not apply, please so state.
If you do not respond to all parts of the property statement, you may be subject to the penalties of section 830 of the Revenue
and Taxation Code.
N/A — Not Applicable
Forms BOE-600-A, BOE-600-B, and the Statement of Land Changes need not be returned if there is nothing to report.
However, a positive response under the “N/A” column on page S1F is required for those forms not returned.
You have the option of substituting for Financial Schedules A to D inclusive, copies of schedules of corresponding information
as filed in your annual report required by the California Public Utilities Commission or Federal Energy Regulatory Commission
for the corresponding period: provided, however, that information regarding depreciation and taxes shall be furnished as called
for in the schedules.
Report book cost (100 percent of actual cost). Include excise, sales and use taxes, freight-in, installation charges, finance
charges during construction, and all other relevant costs required to place the property in service. Do not reduce costs for
depreciation (which must be reported separately). Report separately the details of any trade-in value, write-downs of cost,
extraordinary damage or obsolescence, or any other information that may help the Board in estimating fair market value.
NOTE: All replacement cost studies, obsolescence requests, and other voluntary information that assessees believe affects
the value of their property must be filed with the property statement or by a date granted by a formal extension. If such
information is not filed by that date, staff is not required to consider it in determining its unitary value recommendation.
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