The Form No. 2 is a compilation of financial and operational information from major interstate natural gas pipelines subject to the jurisdiction of the FERC. The form contains data for a calendar year. Among other things, the form contains a Comparative Balance Sheet, Statement of Income, Statement of Retained Earnings, Statement of Cash Flows, and Notes to Financial Statements.
Major is defined as having combined gas transported or stored for a fee that exceeds 50 million dekatherms.