Trailblazer Pipeline Company LLC
`August 21, 2025
`Debbie-Anne A. Reese, Secretary
`Federal Energy Regulatory Commission
`888 First Street, NE, Room 1A
`Washington, DC 20426
`Re: Trailblazer Pipeline Company LLC
`Accounting Entries
`Docket No. CP22-468-000
`Dear Secretary Reese:
`Pursuant to Part 201 of the Commission’s regulations,1 Trailblazer Pipeline Company LLC (“Trailblazer”)
`is herewith filing journal entries related to the abandonment by sale of certain assets proposed to be
`abandoned in Docket No. CP22-468-000 as part of the Trailblazer Conversion Project and reported to
`the Commission as being abandoned on September 30, 2024, and December 24, 2024.2
`Trailblazer hereby submits its final accounting entries, which are consistent with the approach reflected
`in Exhibit Y of the certificate application for the Trailblazer Conversion Project.3
`Should you have any questions, please contact Julie Mensing, Vice President and Chief Accounting
`Officer, at 720-763-3251 or by e-mail communication at julie.mensing@tallgrass.com.
`Respectfully submitted,
`L. Drew Cutright
`Vice President, Regulatory Affairs
`Tallgrass Energy, LP
`Authorized Agent for Trailblazer Pipeline Company LLC
`1 18 CFR Part 201 (2025).
`2 Trailblazer Pipeline Company LLC, et al., Notices of Abandonment filed on October 7, 2024 (Accession
`No. 20241007-5179), January 3, 2025 (Accession No. 20250103-5178), and January 16, 2025 (Accession
`No. 20250116-5167).
`3 “Joint Abbreviated Application of Trailblazer Pipeline Company LLC and Rockies Express Pipeline, for
`Certificate and Abandonment Authorization,” filed in Docket CP22-468-000 on May 27, 2022 (the
`“Application”).
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`Account Description Debit Credit
`To retire assets to be abandoned:
`102 Utility plant sold 322,711,076
`101 Utility plant in service 322,711,076
`To retire the associated accumulated provision for depreciation:
`108 Accumulated provision for depreciation 251,330,535
`102 Utility plant sold 251,330,535
`To record the sale of abandoned assets to Tallgrass:
`146 Accounts receivable from associated companies 71,380,541
`102 Utility plant sold 71,380,541
`To record the income tax impact of abandonment:
`282 Federal accumulated deferred income taxes - other property 6,911,884
`282 State accumulated deferred income taxes - other property 1,691,766
`410 Provision for deferred income taxes - federal 6,911,884
`410 Provision for deferred income taxes - state 1,691,766
`Trailblazer Pipeline Company, LLC
`Docket No. CP22-468-000
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