Enbridge Gas Inc. Enbridge Gas Inc. 2019 100 Utility Plant in Service Property, Plant & Equipment (10-116) 18721762082 Enbridge Gas Inc. Enbridge Gas Inc. 2019 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -3557436764 Enbridge Gas Inc. Enbridge Gas Inc. 2019 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 253218873 Enbridge Gas Inc. Enbridge Gas Inc. 2019 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 120 Investment in Related Parties Long Term Investments (120-123) 2 Enbridge Gas Inc. Enbridge Gas Inc. 2019 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 130 Cash Current Assets (130-163) 77220065 Enbridge Gas Inc. Enbridge Gas Inc. 2019 131 Special Deposits Current Assets (130-163) 110497 Enbridge Gas Inc. Enbridge Gas Inc. 2019 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 140 Accounts Receivable-Customers Current Assets (130-163) 998892473 Enbridge Gas Inc. Enbridge Gas Inc. 2019 141 Accounts Receivable-Related Parties Current Assets (130-163) 33150935 Enbridge Gas Inc. Enbridge Gas Inc. 2019 142 Accounts Receivable-Others Current Assets (130-163) 59216819 Enbridge Gas Inc. Enbridge Gas Inc. 2019 145 Allowance for Doubtful Accounts Current Assets (130-163) -38307354 Enbridge Gas Inc. Enbridge Gas Inc. 2019 147 Interest and Dividends Receivable Current Assets (130-163) 12971979 Enbridge Gas Inc. Enbridge Gas Inc. 2019 150 Materials and Supplies Current Assets (130-163) 1988548 Enbridge Gas Inc. Enbridge Gas Inc. 2019 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 152 Gas in Storage-Available for Sale Current Assets (130-163) 628671286 Enbridge Gas Inc. Enbridge Gas Inc. 2019 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 160 Prepayments Current Assets (130-163) 7595376 Enbridge Gas Inc. Enbridge Gas Inc. 2019 162 Other Current Assets Current Assets (130-163) 289936001 Enbridge Gas Inc. Enbridge Gas Inc. 2019 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2124765481 Enbridge Gas Inc. Enbridge Gas Inc. 2019 180 Intangible Assets Other Assets (180-183) 4957611739 Enbridge Gas Inc. Enbridge Gas Inc. 2019 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 182 Deferred Development Costs Other Assets (180-183) 109137444 Enbridge Gas Inc. Enbridge Gas Inc. 2019 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 205 Common Shares Shareholder's Equity (200-216) -3516850500 Enbridge Gas Inc. Enbridge Gas Inc. 2019 210 Contributed Surplus Shareholder's Equity (200-216) -7253319471 Enbridge Gas Inc. Enbridge Gas Inc. 2019 212 Retained Earnings Shareholder's Equity (200-216) 1321838034 Enbridge Gas Inc. Enbridge Gas Inc. 2019 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 220 Long-Term Debt Long-term Debt (220-249) -7815118373 Enbridge Gas Inc. Enbridge Gas Inc. 2019 225 Long Term Lease Obligations Long-term Debt (220-249) -40215233 Enbridge Gas Inc. Enbridge Gas Inc. 2019 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 249 Other Long Term Debt Long-term Debt (220-249) -650000000 Enbridge Gas Inc. Enbridge Gas Inc. 2019 250 Loans and Notes Payable Current Liabilities (250-263) -897101001 Enbridge Gas Inc. Enbridge Gas Inc. 2019 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -622576240 Enbridge Gas Inc. Enbridge Gas Inc. 2019 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -113329679 Enbridge Gas Inc. Enbridge Gas Inc. 2019 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 254 Customers Security Deposits Current Liabilities (250-263) -88606876 Enbridge Gas Inc. Enbridge Gas Inc. 2019 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 256 Taxes Payable - Current Current Liabilities (250-263) -113564951 Enbridge Gas Inc. Enbridge Gas Inc. 2019 257 Interest Payable and Accrued Current Liabilities (250-263) -72005487 Enbridge Gas Inc. Enbridge Gas Inc. 2019 258 Current Portion of Long Term Debt Current Liabilities (250-263) -399792694 Enbridge Gas Inc. Enbridge Gas Inc. 2019 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -471552422 Enbridge Gas Inc. Enbridge Gas Inc. 2019 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 262 Current Long Term Lease Obligations Current Liabilities (250-263) -1261412 Enbridge Gas Inc. Enbridge Gas Inc. 2019 263 Deferred Revenues Current Liabilities (250-263) -7410 Enbridge Gas Inc. Enbridge Gas Inc. 2019 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -1433060602 Enbridge Gas Inc. Enbridge Gas Inc. 2019 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -1957915165 Enbridge Gas Inc. Enbridge Gas Inc. 2019 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 300 Operating Revenues Revenue & Expenses (300-339) -5074575545 Enbridge Gas Inc. Enbridge Gas Inc. 2019 301 Operating Expenses Revenue & Expenses (300-339) 3255173225 Enbridge Gas Inc. Enbridge Gas Inc. 2019 302 Maintenance Expenses Revenue & Expenses (300-339) 62618862 Enbridge Gas Inc. Enbridge Gas Inc. 2019 303 Depreciation Revenue & Expenses (300-339) 534656485 Enbridge Gas Inc. Enbridge Gas Inc. 2019 304 Amortization Revenue & Expenses (300-339) 102528134 Enbridge Gas Inc. Enbridge Gas Inc. 2019 305 Municipal and Other Taxes Revenue & Expenses (300-339) 125627666 Enbridge Gas Inc. Enbridge Gas Inc. 2019 306 Income Taxes Revenue & Expenses (300-339) 57555546 Enbridge Gas Inc. Enbridge Gas Inc. 2019 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 319 Other Income Revenue & Expenses (300-339) -21536637 Enbridge Gas Inc. Enbridge Gas Inc. 2019 320 Interest on Long-term Debt Revenue & Expenses (300-339) 327625647 Enbridge Gas Inc. Enbridge Gas Inc. 2019 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 3449747 Enbridge Gas Inc. Enbridge Gas Inc. 2019 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 31297385 Enbridge Gas Inc. Enbridge Gas Inc. 2019 323 Other Interest Expense Revenue & Expenses (300-339) 42739469 Enbridge Gas Inc. Enbridge Gas Inc. 2019 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -5166795 Enbridge Gas Inc. Enbridge Gas Inc. 2019 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 1940811 Enbridge Gas Inc. Enbridge Gas Inc. 2019 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 333 Other Income Deductions Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2019 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 100 Utility Plant in Service Property, Plant & Equipment (10-116) 19688811012 Enbridge Gas Inc. Enbridge Gas Inc. 2020 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -4029979106 Enbridge Gas Inc. Enbridge Gas Inc. 2020 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 207154428 Enbridge Gas Inc. Enbridge Gas Inc. 2020 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 120 Investment in Related Parties Long Term Investments (120-123) 2 Enbridge Gas Inc. Enbridge Gas Inc. 2020 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 130 Cash Current Assets (130-163) 9174461 Enbridge Gas Inc. Enbridge Gas Inc. 2020 131 Special Deposits Current Assets (130-163) 114157 Enbridge Gas Inc. Enbridge Gas Inc. 2020 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 140 Accounts Receivable-Customers Current Assets (130-163) 995938252 Enbridge Gas Inc. Enbridge Gas Inc. 2020 141 Accounts Receivable-Related Parties Current Assets (130-163) 91122089 Enbridge Gas Inc. Enbridge Gas Inc. 2020 142 Accounts Receivable-Others Current Assets (130-163) 78041484 Enbridge Gas Inc. Enbridge Gas Inc. 2020 145 Allowance for Doubtful Accounts Current Assets (130-163) -45430536 Enbridge Gas Inc. Enbridge Gas Inc. 2020 147 Interest and Dividends Receivable Current Assets (130-163) 644767 Enbridge Gas Inc. Enbridge Gas Inc. 2020 150 Materials and Supplies Current Assets (130-163) 2043282 Enbridge Gas Inc. Enbridge Gas Inc. 2020 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 152 Gas in Storage-Available for Sale Current Assets (130-163) 657144935 Enbridge Gas Inc. Enbridge Gas Inc. 2020 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 160 Prepayments Current Assets (130-163) 7508228 Enbridge Gas Inc. Enbridge Gas Inc. 2020 162 Other Current Assets Current Assets (130-163) 117359060 Enbridge Gas Inc. Enbridge Gas Inc. 2020 163 Current Deferred Income Tax Debits Current Assets (130-163) 7422812 Enbridge Gas Inc. Enbridge Gas Inc. 2020 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2359829410 Enbridge Gas Inc. Enbridge Gas Inc. 2020 180 Intangible Assets Other Assets (180-183) 4957950097 Enbridge Gas Inc. Enbridge Gas Inc. 2020 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 182 Deferred Development Costs Other Assets (180-183) 131953761 Enbridge Gas Inc. Enbridge Gas Inc. 2020 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 205 Common Shares Shareholder's Equity (200-216) -3516850500 Enbridge Gas Inc. Enbridge Gas Inc. 2020 210 Contributed Surplus Shareholder's Equity (200-216) -7253319471 Enbridge Gas Inc. Enbridge Gas Inc. 2020 212 Retained Earnings Shareholder's Equity (200-216) 1249882059 Enbridge Gas Inc. Enbridge Gas Inc. 2020 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 220 Long-Term Debt Long-term Debt (220-249) -8606124749 Enbridge Gas Inc. Enbridge Gas Inc. 2020 225 Long Term Lease Obligations Long-term Debt (220-249) -47016904 Enbridge Gas Inc. Enbridge Gas Inc. 2020 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 250 Loans and Notes Payable Current Liabilities (250-263) -1120846735 Enbridge Gas Inc. Enbridge Gas Inc. 2020 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -634152835 Enbridge Gas Inc. Enbridge Gas Inc. 2020 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -134147703 Enbridge Gas Inc. Enbridge Gas Inc. 2020 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 254 Customers Security Deposits Current Liabilities (250-263) -78339358 Enbridge Gas Inc. Enbridge Gas Inc. 2020 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 256 Taxes Payable - Current Current Liabilities (250-263) -47389762 Enbridge Gas Inc. Enbridge Gas Inc. 2020 257 Interest Payable and Accrued Current Liabilities (250-263) -81089778 Enbridge Gas Inc. Enbridge Gas Inc. 2020 258 Current Portion of Long Term Debt Current Liabilities (250-263) -375338224 Enbridge Gas Inc. Enbridge Gas Inc. 2020 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -452895318 Enbridge Gas Inc. Enbridge Gas Inc. 2020 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 262 Current Long Term Lease Obligations Current Liabilities (250-263) -1239650 Enbridge Gas Inc. Enbridge Gas Inc. 2020 263 Deferred Revenues Current Liabilities (250-263) -7410 Enbridge Gas Inc. Enbridge Gas Inc. 2020 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -1522285424 Enbridge Gas Inc. Enbridge Gas Inc. 2020 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -2118298468 Enbridge Gas Inc. Enbridge Gas Inc. 2020 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 300 Operating Revenues Revenue & Expenses (300-339) -4514686754 Enbridge Gas Inc. Enbridge Gas Inc. 2020 301 Operating Expenses Revenue & Expenses (300-339) 2757982754 Enbridge Gas Inc. Enbridge Gas Inc. 2020 302 Maintenance Expenses Revenue & Expenses (300-339) 64432244 Enbridge Gas Inc. Enbridge Gas Inc. 2020 303 Depreciation Revenue & Expenses (300-339) 561330805 Enbridge Gas Inc. Enbridge Gas Inc. 2020 304 Amortization Revenue & Expenses (300-339) 94142528 Enbridge Gas Inc. Enbridge Gas Inc. 2020 305 Municipal and Other Taxes Revenue & Expenses (300-339) 126219687 Enbridge Gas Inc. Enbridge Gas Inc. 2020 306 Income Taxes Revenue & Expenses (300-339) 57703107 Enbridge Gas Inc. Enbridge Gas Inc. 2020 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 319 Other Income Revenue & Expenses (300-339) -51786119 Enbridge Gas Inc. Enbridge Gas Inc. 2020 320 Interest on Long-term Debt Revenue & Expenses (300-339) 366729787 Enbridge Gas Inc. Enbridge Gas Inc. 2020 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 3471915 Enbridge Gas Inc. Enbridge Gas Inc. 2020 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 5990390 Enbridge Gas Inc. Enbridge Gas Inc. 2020 323 Other Interest Expense Revenue & Expenses (300-339) 40697308 Enbridge Gas Inc. Enbridge Gas Inc. 2020 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -5030327 Enbridge Gas Inc. Enbridge Gas Inc. 2020 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) -4539690 Enbridge Gas Inc. Enbridge Gas Inc. 2020 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 333 Other Income Deductions Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2020 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 100 Utility Plant in Service Property, Plant & Equipment (10-116) 20929698345 Enbridge Gas Inc. Enbridge Gas Inc. 2021 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -4567281134 Enbridge Gas Inc. Enbridge Gas Inc. 2021 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 299270514 Enbridge Gas Inc. Enbridge Gas Inc. 2021 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 120 Investment in Related Parties Long Term Investments (120-123) 1458809 Enbridge Gas Inc. Enbridge Gas Inc. 2021 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 130 Cash Current Assets (130-163) 8536078 Enbridge Gas Inc. Enbridge Gas Inc. 2021 131 Special Deposits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 140 Accounts Receivable-Customers Current Assets (130-163) 1072412848 Enbridge Gas Inc. Enbridge Gas Inc. 2021 141 Accounts Receivable-Related Parties Current Assets (130-163) 155651981 Enbridge Gas Inc. Enbridge Gas Inc. 2021 142 Accounts Receivable-Others Current Assets (130-163) 123822506 Enbridge Gas Inc. Enbridge Gas Inc. 2021 145 Allowance for Doubtful Accounts Current Assets (130-163) -54866593 Enbridge Gas Inc. Enbridge Gas Inc. 2021 147 Interest and Dividends Receivable Current Assets (130-163) 450388 Enbridge Gas Inc. Enbridge Gas Inc. 2021 150 Materials and Supplies Current Assets (130-163) 1429988 Enbridge Gas Inc. Enbridge Gas Inc. 2021 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 152 Gas in Storage-Available for Sale Current Assets (130-163) 895147375 Enbridge Gas Inc. Enbridge Gas Inc. 2021 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 160 Prepayments Current Assets (130-163) 6520493 Enbridge Gas Inc. Enbridge Gas Inc. 2021 162 Other Current Assets Current Assets (130-163) 82451550 Enbridge Gas Inc. Enbridge Gas Inc. 2021 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2542537752 Enbridge Gas Inc. Enbridge Gas Inc. 2021 180 Intangible Assets Other Assets (180-183) 4960861020 Enbridge Gas Inc. Enbridge Gas Inc. 2021 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 182 Deferred Development Costs Other Assets (180-183) 132221004 Enbridge Gas Inc. Enbridge Gas Inc. 2021 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 205 Common Shares Shareholder's Equity (200-216) -3441850500 Enbridge Gas Inc. Enbridge Gas Inc. 2021 210 Contributed Surplus Shareholder's Equity (200-216) -7253319471 Enbridge Gas Inc. Enbridge Gas Inc. 2021 212 Retained Earnings Shareholder's Equity (200-216) 896713585 Enbridge Gas Inc. Enbridge Gas Inc. 2021 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 220 Long-Term Debt Long-term Debt (220-249) -9352403975 Enbridge Gas Inc. Enbridge Gas Inc. 2021 225 Long Term Lease Obligations Long-term Debt (220-249) -42570354 Enbridge Gas Inc. Enbridge Gas Inc. 2021 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 250 Loans and Notes Payable Current Liabilities (250-263) -1514592645 Enbridge Gas Inc. Enbridge Gas Inc. 2021 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -792633044 Enbridge Gas Inc. Enbridge Gas Inc. 2021 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -113448113 Enbridge Gas Inc. Enbridge Gas Inc. 2021 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 254 Customers Security Deposits Current Liabilities (250-263) -65158205 Enbridge Gas Inc. Enbridge Gas Inc. 2021 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 256 Taxes Payable - Current Current Liabilities (250-263) -98603548 Enbridge Gas Inc. Enbridge Gas Inc. 2021 257 Interest Payable and Accrued Current Liabilities (250-263) -86862948 Enbridge Gas Inc. Enbridge Gas Inc. 2021 258 Current Portion of Long Term Debt Current Liabilities (250-263) -126204604 Enbridge Gas Inc. Enbridge Gas Inc. 2021 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -413705030 Enbridge Gas Inc. Enbridge Gas Inc. 2021 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 262 Current Long Term Lease Obligations Current Liabilities (250-263) -613782 Enbridge Gas Inc. Enbridge Gas Inc. 2021 263 Deferred Revenues Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -1666005485 Enbridge Gas Inc. Enbridge Gas Inc. 2021 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -1968250570 Enbridge Gas Inc. Enbridge Gas Inc. 2021 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 300 Operating Revenues Revenue & Expenses (300-339) -4892946868 Enbridge Gas Inc. Enbridge Gas Inc. 2021 301 Operating Expenses Revenue & Expenses (300-339) 3051875672 Enbridge Gas Inc. Enbridge Gas Inc. 2021 302 Maintenance Expenses Revenue & Expenses (300-339) 81446209 Enbridge Gas Inc. Enbridge Gas Inc. 2021 303 Depreciation Revenue & Expenses (300-339) 605560549 Enbridge Gas Inc. Enbridge Gas Inc. 2021 304 Amortization Revenue & Expenses (300-339) 71273191 Enbridge Gas Inc. Enbridge Gas Inc. 2021 305 Municipal and Other Taxes Revenue & Expenses (300-339) 118015642 Enbridge Gas Inc. Enbridge Gas Inc. 2021 306 Income Taxes Revenue & Expenses (300-339) 62946895 Enbridge Gas Inc. Enbridge Gas Inc. 2021 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 319 Other Income Revenue & Expenses (300-339) -42903849 Enbridge Gas Inc. Enbridge Gas Inc. 2021 320 Interest on Long-term Debt Revenue & Expenses (300-339) 365260745 Enbridge Gas Inc. Enbridge Gas Inc. 2021 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 5191270 Enbridge Gas Inc. Enbridge Gas Inc. 2021 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 133945 Enbridge Gas Inc. Enbridge Gas Inc. 2021 323 Other Interest Expense Revenue & Expenses (300-339) 29990752 Enbridge Gas Inc. Enbridge Gas Inc. 2021 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -6652860 Enbridge Gas Inc. Enbridge Gas Inc. 2021 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) -5528 Enbridge Gas Inc. Enbridge Gas Inc. 2021 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 333 Other Income Deductions Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2021 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 100 Utility Plant in Service Property, Plant & Equipment (10-116) 22311058713 Enbridge Gas Inc. Enbridge Gas Inc. 2022 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -5076242561 Enbridge Gas Inc. Enbridge Gas Inc. 2022 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 366268111 Enbridge Gas Inc. Enbridge Gas Inc. 2022 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 120 Investment in Related Parties Long Term Investments (120-123) 1942358 Enbridge Gas Inc. Enbridge Gas Inc. 2022 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 130 Cash Current Assets (130-163) 9509346 Enbridge Gas Inc. Enbridge Gas Inc. 2022 131 Special Deposits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 140 Accounts Receivable-Customers Current Assets (130-163) 1729072519 Enbridge Gas Inc. Enbridge Gas Inc. 2022 141 Accounts Receivable-Related Parties Current Assets (130-163) 190481542 Enbridge Gas Inc. Enbridge Gas Inc. 2022 142 Accounts Receivable-Others Current Assets (130-163) 223886194 Enbridge Gas Inc. Enbridge Gas Inc. 2022 145 Allowance for Doubtful Accounts Current Assets (130-163) -71091886 Enbridge Gas Inc. Enbridge Gas Inc. 2022 147 Interest and Dividends Receivable Current Assets (130-163) 143825 Enbridge Gas Inc. Enbridge Gas Inc. 2022 150 Materials and Supplies Current Assets (130-163) 1631674 Enbridge Gas Inc. Enbridge Gas Inc. 2022 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 152 Gas in Storage-Available for Sale Current Assets (130-163) 1422774214 Enbridge Gas Inc. Enbridge Gas Inc. 2022 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 160 Prepayments Current Assets (130-163) 8018882 Enbridge Gas Inc. Enbridge Gas Inc. 2022 162 Other Current Assets Current Assets (130-163) 456072355 Enbridge Gas Inc. Enbridge Gas Inc. 2022 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2871243887 Enbridge Gas Inc. Enbridge Gas Inc. 2022 180 Intangible Assets Other Assets (180-183) 4959263321 Enbridge Gas Inc. Enbridge Gas Inc. 2022 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 182 Deferred Development Costs Other Assets (180-183) 122512496 Enbridge Gas Inc. Enbridge Gas Inc. 2022 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 205 Common Shares Shareholder's Equity (200-216) -3658520500 Enbridge Gas Inc. Enbridge Gas Inc. 2022 210 Contributed Surplus Shareholder's Equity (200-216) -7253319471 Enbridge Gas Inc. Enbridge Gas Inc. 2022 212 Retained Earnings Shareholder's Equity (200-216) 346652235 Enbridge Gas Inc. Enbridge Gas Inc. 2022 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 220 Long-Term Debt Long-term Debt (220-249) -9625490255 Enbridge Gas Inc. Enbridge Gas Inc. 2022 225 Long Term Lease Obligations Long-term Debt (220-249) -40107727 Enbridge Gas Inc. Enbridge Gas Inc. 2022 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 250 Loans and Notes Payable Current Liabilities (250-263) -2314186434 Enbridge Gas Inc. Enbridge Gas Inc. 2022 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -948239805 Enbridge Gas Inc. Enbridge Gas Inc. 2022 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -194942249 Enbridge Gas Inc. Enbridge Gas Inc. 2022 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 254 Customers Security Deposits Current Liabilities (250-263) -59908889 Enbridge Gas Inc. Enbridge Gas Inc. 2022 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 256 Taxes Payable - Current Current Liabilities (250-263) -168598420 Enbridge Gas Inc. Enbridge Gas Inc. 2022 257 Interest Payable and Accrued Current Liabilities (250-263) -95956518 Enbridge Gas Inc. Enbridge Gas Inc. 2022 258 Current Portion of Long Term Debt Current Liabilities (250-263) -352355957 Enbridge Gas Inc. Enbridge Gas Inc. 2022 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -585849296 Enbridge Gas Inc. Enbridge Gas Inc. 2022 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 262 Current Long Term Lease Obligations Current Liabilities (250-263) -1918001 Enbridge Gas Inc. Enbridge Gas Inc. 2022 263 Deferred Revenues Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -1853761100 Enbridge Gas Inc. Enbridge Gas Inc. 2022 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -2119978548 Enbridge Gas Inc. Enbridge Gas Inc. 2022 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 300 Operating Revenues Revenue & Expenses (300-339) -6608163666 Enbridge Gas Inc. Enbridge Gas Inc. 2022 301 Operating Expenses Revenue & Expenses (300-339) 4671558404 Enbridge Gas Inc. Enbridge Gas Inc. 2022 302 Maintenance Expenses Revenue & Expenses (300-339) 113076631 Enbridge Gas Inc. Enbridge Gas Inc. 2022 303 Depreciation Revenue & Expenses (300-339) 637714033 Enbridge Gas Inc. Enbridge Gas Inc. 2022 304 Amortization Revenue & Expenses (300-339) 52413007 Enbridge Gas Inc. Enbridge Gas Inc. 2022 305 Municipal and Other Taxes Revenue & Expenses (300-339) 120801647 Enbridge Gas Inc. Enbridge Gas Inc. 2022 306 Income Taxes Revenue & Expenses (300-339) 68633907 Enbridge Gas Inc. Enbridge Gas Inc. 2022 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 319 Other Income Revenue & Expenses (300-339) -85948157 Enbridge Gas Inc. Enbridge Gas Inc. 2022 320 Interest on Long-term Debt Revenue & Expenses (300-339) 379161146 Enbridge Gas Inc. Enbridge Gas Inc. 2022 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 4378200 Enbridge Gas Inc. Enbridge Gas Inc. 2022 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 1675518 Enbridge Gas Inc. Enbridge Gas Inc. 2022 323 Other Interest Expense Revenue & Expenses (300-339) 53136075 Enbridge Gas Inc. Enbridge Gas Inc. 2022 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -15222491 Enbridge Gas Inc. Enbridge Gas Inc. 2022 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 6721691 Enbridge Gas Inc. Enbridge Gas Inc. 2022 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 333 Other Income Deductions Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2022 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 100 Utility Plant in Service Property, Plant & Equipment (10-116) 23681778895 Enbridge Gas Inc. Enbridge Gas Inc. 2023 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -5609356988 Enbridge Gas Inc. Enbridge Gas Inc. 2023 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 416332301 Enbridge Gas Inc. Enbridge Gas Inc. 2023 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 120 Investment in Related Parties Long Term Investments (120-123) 94876 Enbridge Gas Inc. Enbridge Gas Inc. 2023 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 130 Cash Current Assets (130-163) 9148513 Enbridge Gas Inc. Enbridge Gas Inc. 2023 131 Special Deposits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 140 Accounts Receivable-Customers Current Assets (130-163) 1329383159 Enbridge Gas Inc. Enbridge Gas Inc. 2023 141 Accounts Receivable-Related Parties Current Assets (130-163) 104728475 Enbridge Gas Inc. Enbridge Gas Inc. 2023 142 Accounts Receivable-Others Current Assets (130-163) 128250818 Enbridge Gas Inc. Enbridge Gas Inc. 2023 145 Allowance for Doubtful Accounts Current Assets (130-163) -78969861 Enbridge Gas Inc. Enbridge Gas Inc. 2023 147 Interest and Dividends Receivable Current Assets (130-163) 6118752 Enbridge Gas Inc. Enbridge Gas Inc. 2023 150 Materials and Supplies Current Assets (130-163) 1638969 Enbridge Gas Inc. Enbridge Gas Inc. 2023 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 152 Gas in Storage-Available for Sale Current Assets (130-163) 790949077 Enbridge Gas Inc. Enbridge Gas Inc. 2023 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 160 Prepayments Current Assets (130-163) 11491246 Enbridge Gas Inc. Enbridge Gas Inc. 2023 162 Other Current Assets Current Assets (130-163) 349326481 Enbridge Gas Inc. Enbridge Gas Inc. 2023 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 179 GOCA Variance Account Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 179 GOCA Variance Account Carrying Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 179 Incremental Cloud Computing Implementation Costs Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 179 Incremental Cloud Computing Implementation Costs, Sub-Account Carrying Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2429705627 Enbridge Gas Inc. Enbridge Gas Inc. 2023 180 Intangible Assets Other Assets (180-183) 4851578423 Enbridge Gas Inc. Enbridge Gas Inc. 2023 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 182 Deferred Development Costs Other Assets (180-183) 116470069 Enbridge Gas Inc. Enbridge Gas Inc. 2023 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 205 Common Shares Shareholder's Equity (200-216) -3658520500 Enbridge Gas Inc. Enbridge Gas Inc. 2023 210 Contributed Surplus Shareholder's Equity (200-216) -7253319471 Enbridge Gas Inc. Enbridge Gas Inc. 2023 212 Retained Earnings Shareholder's Equity (200-216) -101147520 Enbridge Gas Inc. Enbridge Gas Inc. 2023 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 220 Long-Term Debt Long-term Debt (220-249) -10304539998 Enbridge Gas Inc. Enbridge Gas Inc. 2023 225 Long Term Lease Obligations Long-term Debt (220-249) -34421776 Enbridge Gas Inc. Enbridge Gas Inc. 2023 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 250 Loans and Notes Payable Current Liabilities (250-263) -399655778 Enbridge Gas Inc. Enbridge Gas Inc. 2023 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -1005399538 Enbridge Gas Inc. Enbridge Gas Inc. 2023 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -353962054 Enbridge Gas Inc. Enbridge Gas Inc. 2023 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 254 Customers Security Deposits Current Liabilities (250-263) -63278221 Enbridge Gas Inc. Enbridge Gas Inc. 2023 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 256 Taxes Payable - Current Current Liabilities (250-263) -110342549 Enbridge Gas Inc. Enbridge Gas Inc. 2023 257 Interest Payable and Accrued Current Liabilities (250-263) -101863939 Enbridge Gas Inc. Enbridge Gas Inc. 2023 258 Current Portion of Long Term Debt Current Liabilities (250-263) -299925437 Enbridge Gas Inc. Enbridge Gas Inc. 2023 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -538267956 Enbridge Gas Inc. Enbridge Gas Inc. 2023 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 262 Current Long Term Lease Obligations Current Liabilities (250-263) -1619010 Enbridge Gas Inc. Enbridge Gas Inc. 2023 263 Deferred Revenues Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -1900855297 Enbridge Gas Inc. Enbridge Gas Inc. 2023 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -2070454466 Enbridge Gas Inc. Enbridge Gas Inc. 2023 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 300 Operating Revenues Revenue & Expenses (300-339) -5842715834 Enbridge Gas Inc. Enbridge Gas Inc. 2023 301 Operating Expenses Revenue & Expenses (300-339) 3836083871 Enbridge Gas Inc. Enbridge Gas Inc. 2023 302 Maintenance Expenses Revenue & Expenses (300-339) 107393402 Enbridge Gas Inc. Enbridge Gas Inc. 2023 303 Depreciation Revenue & Expenses (300-339) 679772183 Enbridge Gas Inc. Enbridge Gas Inc. 2023 304 Amortization Revenue & Expenses (300-339) 76872753 Enbridge Gas Inc. Enbridge Gas Inc. 2023 305 Municipal and Other Taxes Revenue & Expenses (300-339) 126606410 Enbridge Gas Inc. Enbridge Gas Inc. 2023 306 Income Taxes Revenue & Expenses (300-339) 1471854 Enbridge Gas Inc. Enbridge Gas Inc. 2023 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 319 Other Income Revenue & Expenses (300-339) -47102192 Enbridge Gas Inc. Enbridge Gas Inc. 2023 320 Interest on Long-term Debt Revenue & Expenses (300-339) 400969666 Enbridge Gas Inc. Enbridge Gas Inc. 2023 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 4630234 Enbridge Gas Inc. Enbridge Gas Inc. 2023 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) -36022930 Enbridge Gas Inc. Enbridge Gas Inc. 2023 323 Other Interest Expense Revenue & Expenses (300-339) 89451965 Enbridge Gas Inc. Enbridge Gas Inc. 2023 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -19544011 Enbridge Gas Inc. Enbridge Gas Inc. 2023 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) -439895 Enbridge Gas Inc. Enbridge Gas Inc. 2023 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 333 Other Income Deductions Revenue & Expenses (300-339) 281477202 Enbridge Gas Inc. Enbridge Gas Inc. 2023 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2023 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 100 Utility Plant in Service Property, Plant & Equipment (10-116) 24725731592 Enbridge Gas Inc. Enbridge Gas Inc. 2024 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -6015131560 Enbridge Gas Inc. Enbridge Gas Inc. 2024 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 333694348 Enbridge Gas Inc. Enbridge Gas Inc. 2024 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 120 Investment in Related Parties Long Term Investments (120-123) 270655 Enbridge Gas Inc. Enbridge Gas Inc. 2024 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 130 Cash Current Assets (130-163) 9492101 Enbridge Gas Inc. Enbridge Gas Inc. 2024 131 Special Deposits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 140 Accounts Receivable-Customers Current Assets (130-163) 1196863040 Enbridge Gas Inc. Enbridge Gas Inc. 2024 141 Accounts Receivable-Related Parties Current Assets (130-163) 86469291 Enbridge Gas Inc. Enbridge Gas Inc. 2024 142 Accounts Receivable-Others Current Assets (130-163) 253612030 Enbridge Gas Inc. Enbridge Gas Inc. 2024 145 Allowance for Doubtful Accounts Current Assets (130-163) -94581534 Enbridge Gas Inc. Enbridge Gas Inc. 2024 147 Interest and Dividends Receivable Current Assets (130-163) 12257039 Enbridge Gas Inc. Enbridge Gas Inc. 2024 150 Materials and Supplies Current Assets (130-163) 1934105 Enbridge Gas Inc. Enbridge Gas Inc. 2024 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 152 Gas in Storage-Available for Sale Current Assets (130-163) 644005228 Enbridge Gas Inc. Enbridge Gas Inc. 2024 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 160 Prepayments Current Assets (130-163) 10244829 Enbridge Gas Inc. Enbridge Gas Inc. 2024 162 Other Current Assets Current Assets (130-163) 135993070 Enbridge Gas Inc. Enbridge Gas Inc. 2024 163 Current Deferred Income Tax Debits Current Assets (130-163) 70413549 Enbridge Gas Inc. Enbridge Gas Inc. 2024 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2928866212 Enbridge Gas Inc. Enbridge Gas Inc. 2024 180 Intangible Assets Other Assets (180-183) 4852318805 Enbridge Gas Inc. Enbridge Gas Inc. 2024 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 182 Deferred Development Costs Other Assets (180-183) 77882163 Enbridge Gas Inc. Enbridge Gas Inc. 2024 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 1 Enbridge Gas Inc. Enbridge Gas Inc. 2024 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 205 Common Shares Shareholder's Equity (200-216) -3658520500 Enbridge Gas Inc. Enbridge Gas Inc. 2024 210 Contributed Surplus Shareholder's Equity (200-216) -7253319470 Enbridge Gas Inc. Enbridge Gas Inc. 2024 212 Retained Earnings Shareholder's Equity (200-216) -225183394 Enbridge Gas Inc. Enbridge Gas Inc. 2024 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 220 Long-Term Debt Long-term Debt (220-249) -9506113586 Enbridge Gas Inc. Enbridge Gas Inc. 2024 225 Long Term Lease Obligations Long-term Debt (220-249) -29234052 Enbridge Gas Inc. Enbridge Gas Inc. 2024 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 250 Loans and Notes Payable Current Liabilities (250-263) -529373489 Enbridge Gas Inc. Enbridge Gas Inc. 2024 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -1096659918 Enbridge Gas Inc. Enbridge Gas Inc. 2024 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -369351722 Enbridge Gas Inc. Enbridge Gas Inc. 2024 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 254 Customers Security Deposits Current Liabilities (250-263) -65014766 Enbridge Gas Inc. Enbridge Gas Inc. 2024 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 256 Taxes Payable - Current Current Liabilities (250-263) -67294348 Enbridge Gas Inc. Enbridge Gas Inc. 2024 257 Interest Payable and Accrued Current Liabilities (250-263) -99788336 Enbridge Gas Inc. Enbridge Gas Inc. 2024 258 Current Portion of Long Term Debt Current Liabilities (250-263) -752205206 Enbridge Gas Inc. Enbridge Gas Inc. 2024 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -857853879 Enbridge Gas Inc. Enbridge Gas Inc. 2024 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 262 Current Long Term Lease Obligations Current Liabilities (250-263) -1896594 Enbridge Gas Inc. Enbridge Gas Inc. 2024 263 Deferred Revenues Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -2086054363 Enbridge Gas Inc. Enbridge Gas Inc. 2024 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -2130429308 Enbridge Gas Inc. Enbridge Gas Inc. 2024 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 300 Operating Revenues Revenue & Expenses (300-339) -5196290880 Enbridge Gas Inc. Enbridge Gas Inc. 2024 301 Operating Expenses Revenue & Expenses (300-339) 3233748044 Enbridge Gas Inc. Enbridge Gas Inc. 2024 302 Maintenance Expenses Revenue & Expenses (300-339) 58852484 Enbridge Gas Inc. Enbridge Gas Inc. 2024 303 Depreciation Revenue & Expenses (300-339) 751075626 Enbridge Gas Inc. Enbridge Gas Inc. 2024 304 Amortization Revenue & Expenses (300-339) 33317295 Enbridge Gas Inc. Enbridge Gas Inc. 2024 305 Municipal and Other Taxes Revenue & Expenses (300-339) 132931994 Enbridge Gas Inc. Enbridge Gas Inc. 2024 306 Income Taxes Revenue & Expenses (300-339) 91203812 Enbridge Gas Inc. Enbridge Gas Inc. 2024 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 319 Other Income Revenue & Expenses (300-339) -56934383 Enbridge Gas Inc. Enbridge Gas Inc. 2024 320 Interest on Long-term Debt Revenue & Expenses (300-339) 432775163 Enbridge Gas Inc. Enbridge Gas Inc. 2024 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 4819006 Enbridge Gas Inc. Enbridge Gas Inc. 2024 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) -76819126 Enbridge Gas Inc. Enbridge Gas Inc. 2024 323 Other Interest Expense Revenue & Expenses (300-339) 108063933 Enbridge Gas Inc. Enbridge Gas Inc. 2024 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -17135361 Enbridge Gas Inc. Enbridge Gas Inc. 2024 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) -4116340 Enbridge Gas Inc. Enbridge Gas Inc. 2024 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 333 Other Income Deductions Revenue & Expenses (300-339) 2466700 Enbridge Gas Inc. Enbridge Gas Inc. 2024 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2024 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 100 Utility Plant in Service Property, Plant & Equipment (10-116) 25987736851 Enbridge Gas Inc. Enbridge Gas Inc. 2025 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -6713528447 Enbridge Gas Inc. Enbridge Gas Inc. 2025 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 243811891 Enbridge Gas Inc. Enbridge Gas Inc. 2025 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 120 Investment in Related Parties Long Term Investments (120-123) 296044 Enbridge Gas Inc. Enbridge Gas Inc. 2025 121 Portfolio Investments Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 130 Cash Current Assets (130-163) 507779 Enbridge Gas Inc. Enbridge Gas Inc. 2025 131 Special Deposits Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 132 Short-term Investments Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 140 Accounts Receivable-Customers Current Assets (130-163) 998224902 Enbridge Gas Inc. Enbridge Gas Inc. 2025 141 Accounts Receivable-Related Parties Current Assets (130-163) 61787399 Enbridge Gas Inc. Enbridge Gas Inc. 2025 142 Accounts Receivable-Others Current Assets (130-163) 292167929 Enbridge Gas Inc. Enbridge Gas Inc. 2025 145 Allowance for Doubtful Accounts Current Assets (130-163) -97172514 Enbridge Gas Inc. Enbridge Gas Inc. 2025 147 Interest and Dividends Receivable Current Assets (130-163) 5106587 Enbridge Gas Inc. Enbridge Gas Inc. 2025 150 Materials and Supplies Current Assets (130-163) 90894 Enbridge Gas Inc. Enbridge Gas Inc. 2025 151 Materials and Supplies-Other Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 152 Gas in Storage-Available for Sale Current Assets (130-163) 682677138 Enbridge Gas Inc. Enbridge Gas Inc. 2025 153 Transmission Line Pack Gas Current Assets (130-163) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 160 Prepayments Current Assets (130-163) 15716250 Enbridge Gas Inc. Enbridge Gas Inc. 2025 162 Other Current Assets Current Assets (130-163) 181669138 Enbridge Gas Inc. Enbridge Gas Inc. 2025 163 Current Deferred Income Tax Debits Current Assets (130-163) 2487768 Enbridge Gas Inc. Enbridge Gas Inc. 2025 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 177 Share Capital Expense Deferred Charges (170-179) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 3057700808 Enbridge Gas Inc. Enbridge Gas Inc. 2025 180 Intangible Assets Other Assets (180-183) 4876931473 Enbridge Gas Inc. Enbridge Gas Inc. 2025 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 182 Deferred Development Costs Other Assets (180-183) 70500112 Enbridge Gas Inc. Enbridge Gas Inc. 2025 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 200 Preference Shares Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 205 Common Shares Shareholder's Equity (200-216) -3554350500 Enbridge Gas Inc. Enbridge Gas Inc. 2025 210 Contributed Surplus Shareholder's Equity (200-216) -7253319470 Enbridge Gas Inc. Enbridge Gas Inc. 2025 212 Retained Earnings Shareholder's Equity (200-216) -161694428 Enbridge Gas Inc. Enbridge Gas Inc. 2025 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 220 Long-Term Debt Long-term Debt (220-249) -9658749652 Enbridge Gas Inc. Enbridge Gas Inc. 2025 225 Long Term Lease Obligations Long-term Debt (220-249) -13595842 Enbridge Gas Inc. Enbridge Gas Inc. 2025 248 Long Term Advances from Related Parties Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 249 Other Long Term Debt Long-term Debt (220-249) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 250 Loans and Notes Payable Current Liabilities (250-263) -1029509315 Enbridge Gas Inc. Enbridge Gas Inc. 2025 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -1181571573 Enbridge Gas Inc. Enbridge Gas Inc. 2025 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -368963119 Enbridge Gas Inc. Enbridge Gas Inc. 2025 253 Dividends Payable Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 254 Customers Security Deposits Current Liabilities (250-263) -61280799 Enbridge Gas Inc. Enbridge Gas Inc. 2025 255 Customers Advances for Construction Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 256 Taxes Payable - Current Current Liabilities (250-263) -55656986 Enbridge Gas Inc. Enbridge Gas Inc. 2025 257 Interest Payable and Accrued Current Liabilities (250-263) -101619428 Enbridge Gas Inc. Enbridge Gas Inc. 2025 258 Current Portion of Long Term Debt Current Liabilities (250-263) -650097707 Enbridge Gas Inc. Enbridge Gas Inc. 2025 259 Other Current and Accrued Liabilities Current Liabilities (250-263) -345897398 Enbridge Gas Inc. Enbridge Gas Inc. 2025 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 262 Current Long Term Lease Obligations Current Liabilities (250-263) -2239974 Enbridge Gas Inc. Enbridge Gas Inc. 2025 263 Deferred Revenues Current Liabilities (250-263) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 270 Unamortized Debt Premium Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) -2219218798 Enbridge Gas Inc. Enbridge Gas Inc. 2025 278 Contributions and Grants Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) -2219378228 Enbridge Gas Inc. Enbridge Gas Inc. 2025 290 Insurance Provisions Deferred Credits (270-290) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 300 Operating Revenues Revenue & Expenses (300-339) -6112536799 Enbridge Gas Inc. Enbridge Gas Inc. 2025 301 Operating Expenses Revenue & Expenses (300-339) 3770927105 Enbridge Gas Inc. Enbridge Gas Inc. 2025 302 Maintenance Expenses Revenue & Expenses (300-339) 64723373 Enbridge Gas Inc. Enbridge Gas Inc. 2025 303 Depreciation Revenue & Expenses (300-339) 781562139 Enbridge Gas Inc. Enbridge Gas Inc. 2025 304 Amortization Revenue & Expenses (300-339) 26684959 Enbridge Gas Inc. Enbridge Gas Inc. 2025 305 Municipal and Other Taxes Revenue & Expenses (300-339) 139968306 Enbridge Gas Inc. Enbridge Gas Inc. 2025 306 Income Taxes Revenue & Expenses (300-339) 190851537 Enbridge Gas Inc. Enbridge Gas Inc. 2025 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 311 Expense on Other Plant Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 314 Income from Investments Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 316 Equity in Earnings Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 319 Other Income Revenue & Expenses (300-339) -103463020 Enbridge Gas Inc. Enbridge Gas Inc. 2025 320 Interest on Long-term Debt Revenue & Expenses (300-339) 423523864 Enbridge Gas Inc. Enbridge Gas Inc. 2025 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 4777219 Enbridge Gas Inc. Enbridge Gas Inc. 2025 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) -33600184 Enbridge Gas Inc. Enbridge Gas Inc. 2025 323 Other Interest Expense Revenue & Expenses (300-339) 69072546 Enbridge Gas Inc. Enbridge Gas Inc. 2025 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -15648021 Enbridge Gas Inc. Enbridge Gas Inc. 2025 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 1382600 Enbridge Gas Inc. Enbridge Gas Inc. 2025 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 330 Research and Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 333 Other Income Deductions Revenue & Expenses (300-339) 2205591 Enbridge Gas Inc. Enbridge Gas Inc. 2025 338 Extraordinary Items Revenue & Expenses (300-339) 0 Enbridge Gas Inc. Enbridge Gas Inc. 2025 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 100 Utility Plant in Service Property, Plant & Equipment (10-116) 31710675.46 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -16631785.59 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 656061.16 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 120 Investment in Related Parties Long Term Investments (120-123) -2561475.52 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 130 Cash Current Assets (130-163) 943569.26 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 140 Accounts Receivable-Customers Current Assets (130-163) 2909339.48 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 142 Accounts Receivable-Others Current Assets (130-163) 401288.64 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 145 Allowance for Doubtful Accounts Current Assets (130-163) -72594.62 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 150 Materials and Supplies Current Assets (130-163) 88036.16 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 160 Prepayments Current Assets (130-163) 1957.27 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 1110948.11 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 180 Intangible Assets Other Assets (180-183) -381016.19 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 200 Preference Shares Shareholder's Equity (200-216) -5610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 212 Retained Earnings Shareholder's Equity (200-216) -28437.57 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 225 Long Term Lease Obligations Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 248 Long Term Advances from Related Parties Long-term Debt (220-249) -8660000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -2050418.13 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -30069.71 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 254 Customers Security Deposits Current Liabilities (250-263) -99093.82 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 256 Taxes Payable - Current Current Liabilities (250-263) -611494.21 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 262 Current Long Term Lease Obligations Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 263 Deferred Revenues Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 300 Operating Revenues Revenue & Expenses (300-339) -14026056.95 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 301 Operating Expenses Revenue & Expenses (300-339) 10549557.81 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 302 Maintenance Expenses Revenue & Expenses (300-339) 122398.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 303 Depreciation Revenue & Expenses (300-339) 1283737.12 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 305 Municipal and Other Taxes Revenue & Expenses (300-339) 593535.77 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 56383.83 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 319 Other Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 320 Interest on Long-term Debt Revenue & Expenses (300-339) 329679.39 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 323 Other Interest Expense Revenue & Expenses (300-339) 5957.91 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2019 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 100 Utility Plant in Service Property, Plant & Equipment (10-116) 89296783.9 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -18247425.39 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) -3720736.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 120 Investment in Related Parties Long Term Investments (120-123) 3269219.68 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 130 Cash Current Assets (130-163) 6575.17 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 140 Accounts Receivable-Customers Current Assets (130-163) 3543352.16 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 142 Accounts Receivable-Others Current Assets (130-163) -139061.35 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 145 Allowance for Doubtful Accounts Current Assets (130-163) -25743.24 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 150 Materials and Supplies Current Assets (130-163) 385349.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 160 Prepayments Current Assets (130-163) 2403.19 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 1457810.2 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 180 Intangible Assets Other Assets (180-183) -412508.67 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 200 Preference Shares Shareholder's Equity (200-216) -22610784 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 205 Common Shares Shareholder's Equity (200-216) -100 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 212 Retained Earnings Shareholder's Equity (200-216) 15516.56 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 225 Long Term Lease Obligations Long-term Debt (220-249) 6800.01 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 248 Long Term Advances from Related Parties Long-term Debt (220-249) -37660000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -18553488.07 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -32527 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 254 Customers Security Deposits Current Liabilities (250-263) -249244.08 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 256 Taxes Payable - Current Current Liabilities (250-263) 1604942.92 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 262 Current Long Term Lease Obligations Current Liabilities (250-263) -36910.74 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 263 Deferred Revenues Current Liabilities (250-263) -14463.84 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 300 Operating Revenues Revenue & Expenses (300-339) -12226601.55 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 301 Operating Expenses Revenue & Expenses (300-339) 11224955.79 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 302 Maintenance Expenses Revenue & Expenses (300-339) 125405.48 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 303 Depreciation Revenue & Expenses (300-339) 1481864.86 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 305 Municipal and Other Taxes Revenue & Expenses (300-339) 1072114.84 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 136552.71 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 319 Other Income Revenue & Expenses (300-339) -25547.52 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 843374.29 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 323 Other Interest Expense Revenue & Expenses (300-339) 11460.29 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -531329.93 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 1990.33 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2020 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 100 Utility Plant in Service Property, Plant & Equipment (10-116) 107114335.25 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -21026523.82 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 3561343.64 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 120 Investment in Related Parties Long Term Investments (120-123) -210445.05 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 130 Cash Current Assets (130-163) 4673.58 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 140 Accounts Receivable-Customers Current Assets (130-163) 2648582.37 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 142 Accounts Receivable-Others Current Assets (130-163) -77495.4 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 145 Allowance for Doubtful Accounts Current Assets (130-163) -48823.39 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 150 Materials and Supplies Current Assets (130-163) 515626.87 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 160 Prepayments Current Assets (130-163) 28754.82 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2160618.08 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 180 Intangible Assets Other Assets (180-183) -444127.42 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 200 Preference Shares Shareholder's Equity (200-216) -37610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 212 Retained Earnings Shareholder's Equity (200-216) 1456052.44 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 225 Long Term Lease Obligations Long-term Debt (220-249) -30857.46 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 248 Long Term Advances from Related Parties Long-term Debt (220-249) -52160000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -8261966.29 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -52106.31 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 254 Customers Security Deposits Current Liabilities (250-263) -377463.18 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 256 Taxes Payable - Current Current Liabilities (250-263) 844133.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 262 Current Long Term Lease Obligations Current Liabilities (250-263) -40288.69 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 263 Deferred Revenues Current Liabilities (250-263) -48553.84 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 300 Operating Revenues Revenue & Expenses (300-339) -16021925.6 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 301 Operating Expenses Revenue & Expenses (300-339) 12688223.01 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 302 Maintenance Expenses Revenue & Expenses (300-339) 146679.15 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 303 Depreciation Revenue & Expenses (300-339) 2848918.18 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 305 Municipal and Other Taxes Revenue & Expenses (300-339) 1095616.25 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 102727.91 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 319 Other Income Revenue & Expenses (300-339) -69005.28 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 1482253.45 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 323 Other Interest Expense Revenue & Expenses (300-339) 350.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -219531.57 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 907.42 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2021 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 100 Utility Plant in Service Property, Plant & Equipment (10-116) 130649303.59 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -24212676.38 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 6104267.85 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 120 Investment in Related Parties Long Term Investments (120-123) -8632571.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 130 Cash Current Assets (130-163) 6840.13 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 140 Accounts Receivable-Customers Current Assets (130-163) 4643153.68 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 142 Accounts Receivable-Others Current Assets (130-163) 702137.65 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 145 Allowance for Doubtful Accounts Current Assets (130-163) -100032.35 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 150 Materials and Supplies Current Assets (130-163) 1099900.88 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 160 Prepayments Current Assets (130-163) 25249.76 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 2353118.68 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 180 Intangible Assets Other Assets (180-183) -475746.17 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 200 Preference Shares Shareholder's Equity (200-216) -46610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 212 Retained Earnings Shareholder's Equity (200-216) 2471544.75 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 225 Long Term Lease Obligations Long-term Debt (220-249) -290577.77 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 248 Long Term Advances from Related Parties Long-term Debt (220-249) -59160000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -9516361.21 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -75183.23 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 254 Customers Security Deposits Current Liabilities (250-263) -373033.78 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 256 Taxes Payable - Current Current Liabilities (250-263) -806581.29 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 262 Current Long Term Lease Obligations Current Liabilities (250-263) -39168.22 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 263 Deferred Revenues Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 300 Operating Revenues Revenue & Expenses (300-339) -23598688.06 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 301 Operating Expenses Revenue & Expenses (300-339) 18987367.92 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 302 Maintenance Expenses Revenue & Expenses (300-339) 210732.44 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 303 Depreciation Revenue & Expenses (300-339) 3277555.41 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 305 Municipal and Other Taxes Revenue & Expenses (300-339) 1303231.8 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 99943.74 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 319 Other Income Revenue & Expenses (300-339) -1137.33 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 2081257.83 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 323 Other Interest Expense Revenue & Expenses (300-339) 2478.4 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -126154.08 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 511.31 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2022 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 100 Utility Plant in Service Property, Plant & Equipment (10-116) 143495951.18 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -28453950.75 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) 1117692.53 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 120 Investment in Related Parties Long Term Investments (120-123) -12717371.86 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 130 Cash Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 140 Accounts Receivable-Customers Current Assets (130-163) 4826487.91 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 142 Accounts Receivable-Others Current Assets (130-163) 767558.71 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 145 Allowance for Doubtful Accounts Current Assets (130-163) -220546.43 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 150 Materials and Supplies Current Assets (130-163) 1772351.18 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 160 Prepayments Current Assets (130-163) 37094.92 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 179 GOCA Variance Account Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 179 GOCA Variance Account Carrying Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 179 Incremental Cloud Computing Implementation Costs Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 179 Incremental Cloud Computing Implementation Costs, Sub-Account Carrying Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 7988766.46 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 180 Intangible Assets Other Assets (180-183) -509278.45 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 200 Preference Shares Shareholder's Equity (200-216) -52610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 212 Retained Earnings Shareholder's Equity (200-216) 5872551.99 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 225 Long Term Lease Obligations Long-term Debt (220-249) -246110.42 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 248 Long Term Advances from Related Parties Long-term Debt (220-249) -61160000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -10095493.57 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -82482.97 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 254 Customers Security Deposits Current Liabilities (250-263) -385472.69 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 256 Taxes Payable - Current Current Liabilities (250-263) -1089594.54 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 262 Current Long Term Lease Obligations Current Liabilities (250-263) -44467.34 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 263 Deferred Revenues Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 300 Operating Revenues Revenue & Expenses (300-339) -28201223.65 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 301 Operating Expenses Revenue & Expenses (300-339) 21934247.58 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 302 Maintenance Expenses Revenue & Expenses (300-339) 215543.6 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 303 Depreciation Revenue & Expenses (300-339) 4205477.06 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 305 Municipal and Other Taxes Revenue & Expenses (300-339) 993660.88 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 17530.15 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 319 Other Income Revenue & Expenses (300-339) -3244.77 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 2928784.74 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 323 Other Interest Expense Revenue & Expenses (300-339) -368999.46 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) -1487.77 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 16709.77 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2023 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 100 Utility Plant in Service Property, Plant & Equipment (10-116) 152596553.41 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -32771355.84 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) -427691.6 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 120 Investment in Related Parties Long Term Investments (120-123) -8693491.23 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 130 Cash Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 140 Accounts Receivable-Customers Current Assets (130-163) 5200559.34 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 142 Accounts Receivable-Others Current Assets (130-163) 177293.81 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 145 Allowance for Doubtful Accounts Current Assets (130-163) -232818.84 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 150 Materials and Supplies Current Assets (130-163) 2914386.88 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 160 Prepayments Current Assets (130-163) 51215.75 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 10857668.44 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 180 Intangible Assets Other Assets (180-183) -539381.41 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 200 Preference Shares Shareholder's Equity (200-216) -57610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 212 Retained Earnings Shareholder's Equity (200-216) 6301087.11 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 225 Long Term Lease Obligations Long-term Debt (220-249) -199899.6 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 248 Long Term Advances from Related Parties Long-term Debt (220-249) -68160000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -4965982.63 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -1755679.54 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 254 Customers Security Deposits Current Liabilities (250-263) -374222.35 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 256 Taxes Payable - Current Current Liabilities (250-263) -433494.44 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 262 Current Long Term Lease Obligations Current Liabilities (250-263) -46899.97 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 263 Deferred Revenues Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 300 Operating Revenues Revenue & Expenses (300-339) -29322125.6 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 301 Operating Expenses Revenue & Expenses (300-339) 19121628.95 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 302 Maintenance Expenses Revenue & Expenses (300-339) 215602.63 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 303 Depreciation Revenue & Expenses (300-339) 4347508.05 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 305 Municipal and Other Taxes Revenue & Expenses (300-339) 1012300.19 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 310 Revenue from Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 89558.67 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 319 Other Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 3151670.95 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 323 Other Interest Expense Revenue & Expenses (300-339) -517777.81 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 14470.68 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2024 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 100 Utility Plant in Service Property, Plant & Equipment (10-116) 158429610.72 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 101 Utility Plant Leased to Others Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 102 Utility Plant Held for Future Use Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 103 Retirement Work In Progress Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 104 Utility Plant Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 105 Accumulated Depreciation - Utility Plant Property, Plant & Equipment (10-116) -36749336.17 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 106 Accumulated Amortization - Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 108 Accumulated Amortization - Utility Plant - Acquisition Adjustments Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 110 Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 111 Accumulated Depreciation and Amortization - Other Utility Plant Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 115 Construction Work In Progress - Utility Plant Property, Plant & Equipment (10-116) -654035.58 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 116 Other Utility Plant Under Construction Property, Plant & Equipment (10-116) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 120 Investment in Related Parties Long Term Investments (120-123) -4755338.94 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 121 Portfolio Investments Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 123 Miscellaneous Special Funds Long Term Investments (120-123) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 130 Cash Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 131 Special Deposits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 132 Short-term Investments Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 140 Accounts Receivable-Customers Current Assets (130-163) 4681870.86 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 141 Accounts Receivable-Related Parties Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 142 Accounts Receivable-Others Current Assets (130-163) 251593.43 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 145 Allowance for Doubtful Accounts Current Assets (130-163) -394297.14 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 147 Interest and Dividends Receivable Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 150 Materials and Supplies Current Assets (130-163) 2720777.01 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 151 Materials and Supplies-Other Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 152 Gas in Storage-Available for Sale Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 153 Transmission Line Pack Gas Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 160 Prepayments Current Assets (130-163) 34778.64 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 162 Other Current Assets Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 163 Current Deferred Income Tax Debits Current Assets (130-163) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 170 Unamortized Debt Discount and Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 171 Extraordinary Plant Losses Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 172 Preliminary Survey and Investigation Charges Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 177 Share Capital Expense Deferred Charges (170-179) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 179 Other Deferred Charges - See Schedule 1 Deferred Charges (170-179) 11240291.55 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 180 Intangible Assets Other Assets (180-183) -574487.73 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 181 Unamortized Deferred Foreign Currency Translation Gains and Losses Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 182 Deferred Development Costs Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 183 Non-Current Deferred Income Tax Debits Other Assets (180-183) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 200 Preference Shares Shareholder's Equity (200-216) -58610684 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 205 Common Shares Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 210 Contributed Surplus Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 212 Retained Earnings Shareholder's Equity (200-216) 3988989.95 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 215 Appropriations of Retained Earnings Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 216 Appraisal Increase Credits Shareholder's Equity (200-216) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 220 Long-Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 225 Long Term Lease Obligations Long-term Debt (220-249) -150433.9 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 248 Long Term Advances from Related Parties Long-term Debt (220-249) -73160000 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 249 Other Long Term Debt Long-term Debt (220-249) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 250 Loans and Notes Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 251 Accounts Payable and Accrued Liabilities Current Liabilities (250-263) -2589203.9 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 252 Accounts Payable and Accrued Liabilities-Related Parties Current Liabilities (250-263) -1555362.82 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 253 Dividends Payable Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 254 Customers Security Deposits Current Liabilities (250-263) -328821.32 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 255 Customers Advances for Construction Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 256 Taxes Payable - Current Current Liabilities (250-263) -485811.23 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 257 Interest Payable and Accrued Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 258 Current Portion of Long Term Debt Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 259 Other Current and Accrued Liabilities Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 260 Current Deferred Income Tax Credits Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 262 Current Long Term Lease Obligations Current Liabilities (250-263) -49465.7 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 263 Deferred Revenues Current Liabilities (250-263) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 270 Unamortized Debt Premium Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 271 Unearned Finance Charges on Customers Accounts Receivable Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 276 Accumulated Deferred Income Taxes Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 278 Contributions and Grants Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 279 Other Long Term Liabilities and Deferred Credits Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 290 Insurance Provisions Deferred Credits (270-290) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 300 Operating Revenues Revenue & Expenses (300-339) -28436066.9 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 301 Operating Expenses Revenue & Expenses (300-339) 18507486.71 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 302 Maintenance Expenses Revenue & Expenses (300-339) 211663.52 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 303 Depreciation Revenue & Expenses (300-339) 4379724.93 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 304 Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 305 Municipal and Other Taxes Revenue & Expenses (300-339) 1303587.2 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 306 Income Taxes Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 307 Revenue from Utility Plant Leased to Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 308 Rent from Utility Plant Leased from Others Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 310 Revenue from Other Plant Revenue & Expenses (300-339) 49827.9 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 311 Expense on Other Plant Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 312 Non-Gas Operating Revenue Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 313 Non-Gas Operating Expense Revenue & Expenses (300-339) 111652.16 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 314 Income from Investments Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 315 Income from Investment in Related Parties Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 316 Equity in Earnings Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 319 Other Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 320 Interest on Long-term Debt Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 321 Amortization of Debt Discount, Premium and Expense Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 322 Interest on Amounts Due to Related Parties Revenue & Expenses (300-339) 2931286.08 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 323 Other Interest Expense Revenue & Expenses (300-339) -361833.14 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 324 Allowance for Funds Used During Construction - Credit Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 325 Gains or Losses on Foreign Exchange, including Amortization Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 326 Amortization of Other Deferred Charges Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 327 Interest Expense on Capital Lease Obligations Revenue & Expenses (300-339) 12038.03 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 328 Amortization of Other Intangible Assets Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 329 Government Assistance Directly Credited to Income Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 330 Research and Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 331 Amortization of Deferred Development Costs Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 333 Other Income Deductions Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 338 Extraordinary Items Revenue & Expenses (300-339) 0 EPCOR Natural Gas Limited Partnership EPCOR Natural Gas Limited Partnership 2025 339 Extraordinary Items Tax Effect Revenue & Expenses (300-339) 0