Rate-Regulated Pipelines

The pipelines included in these segments are all Federally or state rate-regulated pipeline operations, which are included in the reporting company's consolidated financial statements. However, at the reporting company's option, intrastate pipeline operations may be included in the U.S. Refining/Marketing Segment if: 1) They would comprise less than 5 percent of U.S. Refining/Marketing Segment net property plant & equipment (PP&E), revenues,and earnings in the aggregate; and 2) If the inclusion of such pipelines in the consolidated financial statements adds less than $100 million to the net PP&E reported for the U.S. Refining/Marketing Segment. (DOE5)