Pipeline Economics

Pipeline Tariff Fundamentals

Understand how pipeline transportation rates are set using FERC cost-of-service methodology, rate base principles, and weighted average cost of capital (WACC) calculations.

Primary Framework

FERC Cost-of-Service

Revenue requirement based on rate base, return, depreciation, O&M, and taxes.

Typical Pipeline ROE

10-14%

FERC-approved equity returns for interstate pipelines.

Index Rate Usage

~75%

Most oil pipelines use PPI-FG based index rates.

Use this guide when you need to:

  • Set initial tariff rates for new pipeline projects
  • Evaluate pipeline acquisition economics
  • Negotiate transportation agreements
  • Prepare FERC rate filings
  • Benchmark tariffs against industry norms

1. FERC Rate Methods

The Federal Energy Regulatory Commission (FERC) regulates interstate oil and natural gas pipelines under different statutory frameworks, each with distinct ratemaking methodologies.

Key Regulatory Framework

Oil Pipelines: Regulated under the Interstate Commerce Act (ICA) with three rate-setting options: Index, Cost-of-Service, or Market-Based.

Natural Gas Pipelines: Regulated under the Natural Gas Act (NGA), primarily using cost-of-service rates with negotiated rate alternatives.

Index Rate Methodology (~75% of Oil Pipelines)

The Energy Policy Act of 1992 directed FERC to establish a simplified ratemaking methodology for oil pipelines. The result is the Index methodology, which uses an inflation-adjusted rate ceiling.

Index Rate Ceiling

New Ceiling = Prior Ceiling × (1 + Index)

Index = PPI-FG + Adjustment Factor (currently PPI-FG - 0.21% for 2021-2026)

The Index allows pipelines to raise or lower rates without filing a full cost-of-service justification, as long as rates remain at or below the ceiling.

Cost-of-Service Methodology

If a pipeline's costs diverge substantially from what the index allows, it may file for cost-of-service rates. This requires demonstrating that the indexed rate is not "just and reasonable" for that specific pipeline.

Rate Method When Used Regulatory Burden
Index Rates Default for oil pipelines; annual ceiling adjustments Low - simple filing
Cost-of-Service New pipelines, substantial cost divergence High - full evidentiary case
Market-Based Demonstrated lack of market power Medium - market power analysis
Settlement Rates Negotiated with shippers Medium - requires shipper consent

Market-Based Rates

A pipeline may seek authority to charge market-based rates if it can demonstrate a lack of market power. This requires showing that shippers have good alternatives (other pipelines, trucks, barges) and the pipeline cannot exercise monopoly pricing.

2. Cost-of-Service Framework

The cost-of-service methodology calculates the total annual revenue a pipeline needs to recover its costs and earn a fair return on investment. This "revenue requirement" is then divided by projected throughput to determine the tariff rate.

Revenue Requirement

RR = Depreciation + Return + O&M + Taxes

Total annual revenue needed to cover all costs and provide allowed return

Tariff Rate

Tariff = RR / (Throughput × 365 × Utilization)

Revenue requirement divided by annual transported volume

Components of Cost-of-Service

Return Component

The return component allows the pipeline to earn a fair profit on its investment. It is calculated as the rate base multiplied by the weighted average cost of capital (WACC).

  • Includes both debt and equity returns
  • WACC uses after-tax cost of debt
  • Equity return determined by DCF analysis

Depreciation Component

Depreciation provides for recovery of the original capital investment over the useful life of the facilities. FERC typically approves straight-line depreciation.

  • Straight-line method (standard)
  • Asset lives: 25-40 years typical
  • Negative salvage may be included

Operating Expenses

O&M costs include all expenses necessary to operate and maintain the pipeline system.

  • Operations & maintenance
  • General & administrative
  • Property taxes & insurance
  • Regulatory fees

Income Tax Allowance

The tax allowance ensures the pipeline can earn its allowed equity return after paying federal and state income taxes.

  • Grossed-up for tax-on-tax effect
  • Federal + state rates combined
  • MLP structures may differ

3. Rate Base Calculation

The rate base represents the capital investment on which the pipeline is entitled to earn a return. Per FERC Opinion No. 154-B, oil pipelines typically use "original cost" methodology.

Rate Base

Rate Base = Original Cost + Working Capital - Accumulated Depreciation

Net investment on which the pipeline earns its allowed return

Components of Rate Base

Component Description Treatment
Carrier Property Pipeline, pumps, meters, tanks, SCADA Original cost less depreciation
Working Capital Cash needed for day-to-day operations Typically 1/8 of annual O&M
AFUDC Allowance for funds used during construction Capitalized interest during build
Deferred Taxes Timing differences in tax depreciation Reduces rate base (ADIT)

Opinion 154-B Methodology

FERC's Opinion No. 154-B (1985) established the cost-of-service framework for oil pipelines that remains in use today. Key features include:

  • Original cost rate base (not trended or inflation-adjusted)
  • Straight-line depreciation
  • Use of a "starting rate base" approach
  • Income tax allowance with gross-up

4. WACC & Return on Investment

The Weighted Average Cost of Capital (WACC) determines the overall return the pipeline is entitled to earn on its rate base. It blends the cost of debt and equity based on the capital structure.

WACC Formula

WACC = (E/V × Re) + (D/V × Rd × (1-T))

Where: E = equity, D = debt, V = total capital, Re = cost of equity, Rd = cost of debt, T = tax rate

Cost of Equity Determination

FERC uses a Discounted Cash Flow (DCF) methodology to determine the allowed return on equity. The two-stage DCF model projects dividend growth at different rates for the short and long term.

DCF Model for ROE

Re = (D1 / P0) + g

Dividend yield plus expected growth rate

Typical FERC-Approved Returns

Recent FERC decisions have approved equity returns in the following ranges:

  • Oil Pipelines: 10.0% - 14.0% ROE
  • Natural Gas Pipelines: 9.5% - 12.5% ROE
  • Electric Transmission: 9.0% - 11.5% ROE

Capital Structure

The capital structure used in WACC should reflect the actual or hypothetical financing of the pipeline. FERC typically accepts a "hypothetical" capital structure if the actual structure is deemed unreasonable.

Component Typical Range Notes
Debt Ratio 40% - 60% Higher debt lowers WACC but increases risk
Equity Ratio 40% - 60% Provides cushion for debt service
Cost of Debt 4% - 8% Based on embedded or current rates
Cost of Equity 10% - 14% DCF-derived; risk-adjusted

Example WACC Calculation

Given:

  • Debt Ratio: 50%
  • Cost of Debt: 6.0%
  • Return on Equity: 12.0%
  • Tax Rate: 25%

Calculation:

After-tax cost of debt: 6.0% × (1 - 0.25) = 4.5%

WACC: (0.50 × 12.0%) + (0.50 × 4.5%) = 6.0% + 2.25% = 8.25%

5. Revenue Requirement Breakdown

The revenue requirement represents the total annual revenue the pipeline must collect to cover all costs and earn its allowed return. Understanding each component helps identify the drivers of tariff rates.

Example Revenue Requirement

Consider a $150 million crude oil pipeline with the following parameters:

Component Calculation Amount ($MM/yr) % of Total
Depreciation $150MM / 30 years 5.00 22%
Return on Rate Base $150MM × 8.25% WACC 12.38 54%
O&M + G&A Annual operating expenses 4.00 17%
Income Taxes Grossed-up equity return 1.50 7%
Total Revenue Requirement 22.88 100%

Converting to Tariff Rate

With the revenue requirement established, divide by annual throughput to determine the tariff:

Given:

  • Revenue Requirement: $22.88 MM/year
  • Design Throughput: 100 Mbbl/d
  • Utilization Factor: 85%

Calculation:

Effective Throughput: 100 × 0.85 = 85 Mbbl/d

Annual Volume: 85,000 bbl/d × 365 = 31,025,000 bbl/yr

Tariff Rate: $22,880,000 / 31,025,000 = $0.738/bbl

6. Tariff Structures

Pipeline tariffs can be structured in various ways depending on the service type, regulatory framework, and commercial arrangements.

Common Tariff Types

Volumetric Rate

A per-unit charge based on the volume transported. Most common for oil pipelines.

Example: $0.50/bbl from Point A to Point B

Distance-Based Rate

Charge per unit per mile, often used for long-haul pipelines with multiple receipt/delivery points.

Example: $0.003/bbl-mile

Two-Part Rate (Demand + Commodity)

Combines a fixed reservation charge with a variable throughput charge. Common for natural gas pipelines.

Example: $5,000/month + $0.10/MMBtu

Incentive Rate

Discounted rate offered to shippers who commit to long-term volume commitments.

Example: 15% discount for 10-year acreage dedication

Commercial Contract Structures

Structure Description Risk Allocation
Minimum Volume Commitment (MVC) Shipper commits to minimum monthly volume; pays deficiency if short Volume risk to shipper
Take-or-Pay Shipper pays for committed capacity whether used or not Volume risk to shipper
Acreage Dedication All production from specified acreage must use the pipeline Shared; depends on production
Fee-Based / Cost-Plus Pipeline reimbursed for actual costs plus margin Cost risk to shipper

7. Industry Benchmarks

Pipeline tariffs vary widely based on commodity type, distance, pipeline age, competitive alternatives, and contract structure. The following benchmarks provide general guidance.

Typical Tariff Ranges

Pipeline Type Tariff Range Unit Notes
Crude Oil - Long Haul $0.30 - $1.50 $/bbl Permian to Gulf Coast typical
Crude Oil - Gathering $0.50 - $2.00 $/bbl Wellhead to hub
NGLs / Y-Grade $0.02 - $0.05 $/gallon ~$0.84 - $2.10/bbl
Refined Products $0.02 - $0.04 $/gallon Regional variation
Natural Gas - Interstate $0.15 - $0.50 $/MMBtu Long-haul transmission
Natural Gas - Gathering $0.20 - $0.60 $/MMBtu Includes compression

Typical Capital & Operating Costs

Metric Range Notes
Pipeline CAPEX $50,000 - $200,000/in-mile Varies by terrain, ROW, regulation
Pump Station $15 - $50 MM each Depends on HP and redundancy
Annual O&M 2% - 5% of CAPEX Higher for older systems
Asset Life 25 - 40 years FERC depreciation period

Key Takeaway

Pipeline tariffs are driven primarily by capital intensity (rate base and return) rather than operating costs. For a typical pipeline, return on investment represents 50-60% of the revenue requirement, while O&M is only 15-25%.

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References & Further Reading