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The Williams Companies

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Employees 5001-10,000
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FY2019 Annual Report · The Williams Companies
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2019 ANNUAL REPORT 

The Williams Companies, Inc.

Financial Highlights

Dollars in millions, except per-share amounts

2019 

2018 

2017 

2016 

2015

Revenues

$8,201

$8,686

$8,031

$7,499

$7,360

Income (loss) from continuing operations 1

729

193

2,509

(350)

(1,314)

Amounts attributable to The Williams Companies, Inc. 
available to common stockholders:

Income (loss) from continuing operations2

862

(156)

2,174

(424)

(571)

Diluted income (loss) from continuing operations 
per common share

0.71

(0.16)

2.62

(0.57)

(0.76)

Total assets at December 31

46,040 

45,302

46,352

46,835

49,020

Commercial paper, lease liabilities, and long-term debt
(including current portions) at December 31

22,497

22,414

20,935

23,502

24,487

Stockholders’ equity at December 313

13,363

14,660

9,656

Cash dividends declared per common share

1.52

1.36

1.20

4,643

1.68

6,148

2.45

Diluted weighted-average shares outstanding (thousands)

1,214,011

973,626

828,518

750,673

749,271

1 Income (loss) from continuing operations:

•  For 2019 includes $464 million of impairments of certain assets, including a $354 million impairment of Constitution’s capitalized project 
costs, and $186 million impairments of certain equity-method investments, partially offset by a $122 million gain on the sale of our 
Jackalope equity-method investment;

•  For 2018 includes a $1.849 billion impairment of certain assets located in the Barnett Shale region, partially offset by a $591 million gain on 
the sale of our Four Corners area assets, a $141 million gain on the deconsolidation of certain Permian assets, and a $101 million gain from 
the sale of our Gulf Coast pipeline system assets;

•  For 2017 includes a $1.923 billion benefit for income taxes resulting from Tax Reform rate change and a $1.095 billion pre-tax gain on the 
sale of our Geismar Interest, partially offset by $1.248 billion of pre-tax impairments of certain assets and $776 million of pre-tax regulatory 
charges resulting from Tax Reform;

•

For 2016 includes an $873 million impairment of certain assets and a $430 million impairment of certain equity-method investments;

•  For 2015 includes a $1.4 billion impairment of certain equity-method investments and a $1.1 billion impairment of goodwill.

2 Income (loss) from continuing operations attributable to the Williams Companies, Inc. available to common stockholders:

•  For 2019 includes benefit of $209 million reflecting the noncontrolling interests’ share of the impairment of Constitution’s capitalized

project costs.

3 Stockholders’ equity at December 31:

•  For 2019 includes a decrease related to a sale of a partial interest in our Northeast JV business;

•  For 2018 includes an increase reflecting our issuance of common stock associated with our merger with WPZ in August 2018;

•  For 2017 includes increases reflecting our issuance of common stock as part of our Financial Repositioning and a significant increase 

in our ownership of WPZ.

Front Cover: Williams employees positively impact lives every day by fueling the clean energy 
economy with large-scale energy infrastructure that connects natural gas supplies to markets 
with growing demand for cleaner fuel.

Forward-Looking Statements: Any statements included in this 2019 Annual Report that are not 
historical facts, including, without limitation, statements regarding future market trends and results 
of operations are forward-looking statements within the meaning of applicable securities law. 
Such statements are subject to numerous risks and uncertainties beyond our control and our actual 
results may differ materially from our forward-looking statements. Additional information concerning 
factors that may influence our results can be found in the Form 10-K under the heading “Part I, Item 
1A. Risk Factors.” 

Table of Contents

1  Stockholder Letter 
3  Directors and Officers
 5  Form 10-K

 
WE MAKE CLEAN ENERGY HAPPEN SM

President and Chief Executive Officer 
Alan S. Armstrong

Dear Fellow Stockholders:

Williams achieved yet another year 
of record results in 2019, once again 
delivering impressive year-over-year
growth and exceeding guidance in 
our key financial metrics. In 2019,
Williams produced record annual
Adjusted EBITDA, record distributable
cash flow, record gathered volumes 
and improved credit metrics over
2018. This highly reliable and
predictable performance is the result 
of continuous improvement by our
operating teams on many fronts,
including capital project execution,
reliable and on-time services to our 
customers, safety performance,
environmental stewardship, capital 
discipline and operating efficiency.

Our record average daily gathering
volume of 12.9 Bcf/d for full-year 2019
was driven by 15% growth in the
prolific Marcellus and Utica Basins.
The company also saw continued
growth in interstate gas transmission,
driven by 11% growth in the long-term
firm contracted capacity on Transco, 
the nation’s largest and fastest
growing pipeline system.  

As our strong 2019 results illustrate, 
we are successfully delivering on 
a deliberate strategy to provide 
infrastructure services for natural 
gas — an economically and

environmentally superior energy
source — with dramatically less 
commodity margin exposure and
an improved balance sheet to
provide flexibility and unquestioned 
financial stability.

SAFETY DRIVEN

We continue to drive a safety-first 
culture by training and empowering
our people to complete projects, 
perform maintenance and operate our 
assets in a way that sets the industry 
standard. All employees have full stop
work authority when they recognize
a safety issue and are empowered to 
make it right. Thanks to the ongoing 
efforts of our employees, we’ve seen 
an impressive 50% improvement in 
our Total Recordable Incident Rate 
over the past two years.  

RELIABLE PERFORMANCE

Demand for clean, reliable natural 
gas is at an all-time high, particularly
in markets where it has had a direct
impact on significantly improving 
regional air quality, and we continue
to build strong partnerships with
our customers in order to support 
their unique needs. In 2019, we 
demonstrated our ability to work
with a wide range of stakeholders

in a constructive manner to address
regulatory, political and community 
concerns while still permitting and 
building important infrastructure
expansions. Our Rivervale South
and Gateway expansion projects, 
designed to meet growing natural gas 
demand in New Jersey, both went
into service ahead of schedule, as
did Northwest Pipeline’s North Seattle 
Lateral Upgrade Project, which 
commenced service in time to meet 
the winter heating demands of the 
North Seattle market area. These are 
regions of the country with extremely 
rigorous permitting processes that we
were able to successfully navigate,
in large part due to our ability to
construct projects along our existing
right of ways, which allows us to place
projects into service with significantly 
less impact to the environment and 
landowners.

In 2019, we placed our Gulf
Connector Project into full service, 
our second project designed to
serve Gulf Coast LNG terminals. 
This project leveraged existing gas 
pipeline infrastructure in the Gulf of 
Mexico, making it possible to connect
abundant domestic supply with
emerging international markets. As 
global demand for clean natural gas 
grows, Williams is well-positioned to

2019 Annual Report

The Williams Companies, Inc.

1

take advantage of the projected 
surge in LNG demand growth, 
as our Transco pipeline passes
through every U.S. state with an 
LNG export facility. 

STRATEGIC TRANSACTIONS

In 2019, we formed a $3.8 billion 
joint venture partnership with the
Canada Pension Plan Investment
Board (CPPIB) in the Marcellus/
Utica Basins, creating a platform 
for continued optimization and
growth. We purchased the remaining 
38% stake in the Utica East Ohio 
Midstream system from Momentum 
Midstream, allowing us to reduce
operating and maintenance expenses 
and creating enhanced capabilities 
and benefits for producers in the 
area. And, we sold our 50% interest
in Jackalope Gas Gathering to an
affiliate of Crestwood Equity Partners
at an attractive multiple, freeing up
capital to be re-deployed into high-
return assets that are better linked 
to our strategy. As transactions like 
these and others demonstrate, our
balance sheet is further strengthened 
by our ability to leverage our unique
and diverse platform while we
continuously look to optimize our
portfolio to achieve results through
various market cycles. 

RESPONSIBLE STEWARDSHIP

We remain engaged in the
critical discussions on key issues 
shaping our industry, including 
the opportunities and challenges
that come with transporting
natural gas as a reliable source 
of clean fuel, heat and power. We 
published our Sustainability Report 
in June 2019 after conducting a 
thorough materiality assessment
to transparently share information 
about the sustainability topics that
are most critical to our company and
our stakeholders. We also filed our 
response to the Carbon Disclosure
Project climate change questionnaire.

Natural gas continues to provide 
immediate, practical solutions for 
reducing emissions, and in 2019, 
we expanded our commitment to 
voluntary reductions by joining 
ONE Future and The Environmental
Partnership. Both of these
organizations represent a coalition of 
companies responsible for meeting
the nation’s growing demand for low 
cost energy and have committed to
improving environmental performance 
and accelerating emissions
reductions. The efforts of these 
organizations align with our own 
commitment to contribute to a safe 
and sustainable future.

In closing, we strongly believe that 
natural gas has been — and will 
continue to be — a cornerstone of our 
nation’s prosperity in the 21st century.
Natural gas is safely moving across
the nation, delivering an affordable 
fuel source, creating thousands 
of jobs, and driving a resurgence in
U.S. manufacturing. Natural gas has 
driven significant reductions in U.S.
CO2 emissions, lowered consumers’
utility bills and paved the way for 
investment in renewables. It is a
critical part of our clean energy
future, and as the American energy
leader that safely handles 30%
of the nation’s natural gas, Williams’
large-scale infrastructure is ready
to meet continued demand growth,
both in the U.S. and abroad.

On behalf of the Board of Directors
and our employees across the 
country, thank you for your continued
trust and investment in Williams.

Sincerely,

Alan S. Armstrong

President and Chief Executive Officer
March 19, 2020

2

The Williams Companies, Inc. 

2019 Annual Report

BOARD COMMITTEES

Audit Committee

Stephen I. Chazen 
Charles I. Cogut
Michael A. Creel
Vicki L. Fuller
Peter A. Ragauss (Chair)
William H. Spence

Compensation and Management  
Development Committee

Stephen W. Bergstrom
Nancy K. Buese
Kathleen B. Cooper
Scott D. Sheffield (Chair)
Murray D. Smith

Nominating and  
Governance Committee

Stephen W. Bergstrom
Stephen I. Chazen
Charles I. Cogut
Kathleen B. Cooper (Chair)
Vicki L. Fuller
Peter A. Ragauss

Environmental, Health  
and Safety Committee

Nancy K. Buese
Michael A. Creel
Scott D. Sheffield
Murray D. Smith (Chair)
William H. Spence

D I R E C T O R S   A N D   O F F I C E R S

DIRECTORS

ALAN S. ARMSTRONG
Tulsa, Oklahoma
President and Chief 
Executive Officer, Williams.
Director since 2011.

STEPHEN W. BERGSTROM
Houston, Texas
Former President and
Chief Executive Officer, 
American Midstream Partners GP, LLC.
Chairman; Director since 2016.

NANCY K. BUESE
Denver, Colorado
Executive Vice President
and Chief Financial Officer,
Newmont Mining Corporation.
Director since 2018.

STEPHEN I. CHAZEN
Houston, Texas
President, Chief Executive
Officer and Chairman,
Magnolia Oil & Gas Corporation.
Director since 2016.

CHARLES I. COGUT
New York, New York
Retired Partner, Simpson
Thacher & Bartlett LLP.
Director since 2016.

KATHLEEN B. COOPER
Dallas, Texas
President, Cooper 
Strategies International LLC.
Director since 2006.

MICHAEL A. CREEL
The Woodlands, Texas
Former Chief Executive Officer,
Enterprise Products Partners L.P.
Director since 2016.

VICKI L. FULLER
Brooklyn, New York
Former Chief Investment Officer, New
York State Common Retirement Fund.
Director since 2018.

PETER A. RAGAUSS
Houston, Texas
Former Senior Vice President 
and Chief Financial Officer,
Baker Hughes Incorporated.
Director since 2016.

SCOTT D. SHEFFIELD
Irving, Texas
Chief Executive Officer, 
Pioneer Natural Resources Company.
Director since 2016.

MURRAY D. SMITH
Calgary, Alberta, Canada
President, Murray Smith
and Associates; former Minister
of Energy for Alberta, Canada.
Director since 2012.

WILLIAM H. SPENCE
Allentown, Pennsylvania
Chairman, President and Chief 
Executive Officer, PPL Corporation.
Director since 2016.

HONORARY DIRECTOR

JOSEPH H. WILLIAMS
Charleston, South Carolina
Chairman and Chief Executive 
Officer for Williams from 1979 -94. 
Elected to the board in 1969.

SENIOR OFFICERS

ALAN S. ARMSTRONG
President and Chief 
Executive Officer

MICHEAL G. DUNN
Executive Vice President 
and Chief Operating Officer

WALTER J. BENNETT
Senior Vice President, 
Gathering & Processing

JOHN D. CHANDLER
Senior Vice President and
Chief Financial Officer

DEBBIE L. COWAN
Senior Vice President and
Chief Human Resources Officer

SCOTT A. HALLAM
Senior Vice President, 
Transmission & Gulf of Mexico

T. LANE WILSON
Senior Vice President
and General Counsel

CHAD J. ZAMARIN
Senior Vice President, 
Corporate Strategic Development

2019 Annual Report

The Williams Companies, Inc.

3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-K

(Mark One)

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT 
OF 1934
For the fiscal year ended December 31, 2019

OR
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE 
ACT OF 1934
For the transition period from                      to                     
Commission file number 1-4174

The Williams Companies, Inc.

(Exact Name of Registrant as Specified in Its Charter)

Delaware

(State or Other Jurisdiction of
Incorporation or Organization)

One Williams Center

Tulsa

Oklahoma

(Address of Principal Executive Offices)

73-0569878

(IRS Employer
Identification No.)

74172

(Zip Code)

918-573-2000
(Registrant’s Telephone Number, Including Area Code)
Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class
Common Stock, $1.00 par value

Trading Symbol(s)
WMB

Name of Each Exchange on Which Registered
New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: 

None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes 

    No  

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  

    No  

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during 
the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements 
for the past 90 days.    Yes  

    No  

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of 
Regulation  S-T  (§232.405  of  this  chapter)  during  the  preceding  12  months  (or  for  such  shorter  period  that  the  registrant  was  required  to  submit  such 
files).    Yes  

    No  

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an 
emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” 
in Rule 12b-2 of the Exchange Act.

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or 
revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).    Yes  

    No  

The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common 
equity was last sold as of the last business day of the registrant’s most recently completed second quarter was approximately $32,986,794,536.

The number of shares outstanding of the registrant’s common stock outstanding at February 19, 2020 was 1,212,494,859.

DOCUMENTS INCORPORATED BY REFERENCE
Portions of the Registrant’s Definitive Proxy Statement for the Registrant’s Annual Meeting of Stockholders to be held on April 28, 2020, are incorporated 
into Part III, as specifically set forth in Part III.

 
 
 
 
THE WILLIAMS COMPANIES, INC.

FORM 10-K

TABLE OF CONTENTS

PART I

Item 1.

Business ..........................................................................................................................................................
General............................................................................................................................................................
Service Assets, Customers, and Contracts ......................................................................................................
Business Segments..........................................................................................................................................
Transmission & Gulf of Mexico .....................................................................................................................
Northeast G&P................................................................................................................................................
West ................................................................................................................................................................
Other ...............................................................................................................................................................
Additional Business Segment Information .....................................................................................................
Regulatory Matters .........................................................................................................................................
Environmental Matters ...................................................................................................................................
Competition ....................................................................................................................................................
Employees.......................................................................................................................................................
Website Access to Reports and Other Information .........................................................................................
Item 1A. Risk Factors ....................................................................................................................................................
Item 1B. Unresolved Staff Comments ...........................................................................................................................
Item 2.
Properties ........................................................................................................................................................
Legal Proceedings...........................................................................................................................................
Item 3.
Item 4. Mine Safety Disclosures .................................................................................................................................
Information About Our Executive Officers ....................................................................................................

PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 

Securities.........................................................................................................................................................
Item 6.
Selected Financial Data ..................................................................................................................................
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations .........................
Item 7A. Quantitative and Qualitative Disclosures About Market Risk........................................................................
Financial Statements and Supplementary Data ..............................................................................................
Item 8.
Item 9.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.........................
Item 9A. Controls and Procedures .................................................................................................................................
Item 9B. Other Information ...........................................................................................................................................

PART III

Item 10. Directors, Executive Officers and Corporate Governance .............................................................................
Item 11. Executive Compensation ................................................................................................................................
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters ......
Item 13. Certain Relationships and Related Transactions, and Director Independence ...............................................
Item 14. Principal Accountant Fees and Services .........................................................................................................

PART IV

Item 15. Exhibits and Financial Statement Schedules ..................................................................................................
Item 16. Form 10-K Summary ......................................................................................................................................

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1

 
The following is a listing of certain abbreviations, acronyms, and other industry terminology that may be used 

DEFINITIONS

throughout this Annual Report.  

Measurements:

Barrel:  One barrel of petroleum products that equals 42 U.S. gallons

Bcf :  One billion cubic feet of natural gas

Bcf/d:  One billion cubic feet of natural gas per day

British Thermal Unit (Btu):  A unit of energy needed to raise the temperature of one pound of water by one degree

Fahrenheit

Dekatherms (Dth):  A unit of energy equal to one million British thermal units

Mbbls/d:  One thousand barrels per day

Mdth/d:  One thousand dekatherms per day

MMcf/d:  One million cubic feet per day

MMdth:  One million dekatherms or one trillion British thermal units

MMdth/d:  One million dekatherms per day

Tbtu:  One trillion British thermal units

Consolidated Entities:

Cardinal:  Cardinal Gas Services, L.L.C.

Gulfstar One:  Gulfstar One LLC     

Northwest Pipeline:  Northwest Pipeline LLC

Transco:  Transcontinental Gas Pipe Line Company, LLC

UEOM:  Utica East Ohio Midstream LLC, previously a Partially Owned Entity until acquiring remaining interest 

in March 2019

Northeast JV:  Ohio Valley Midstream LLC, a partially owned venture that includes our Ohio Valley assets and 

UEOM

WPZ:  Williams Partners L.P.  Effective August 10, 2018, we completed our merger with WPZ, pursuant to which 
we acquired all outstanding common units of WPZ held by others and Williams continued as the surviving 
entity.

Partially  Owned  Entities:    Entities  in  which  we  do  not  own  a  100  percent  ownership  interest  and  which,  as  of 
December 31, 2019, we account for as an equity-method investment, including principally the following:  

Aux Sable:  Aux Sable Liquid Products LP

Brazos Permian II:  Brazos Permian II, LLC

Caiman II:  Caiman Energy II, LLC

Constitution:  Constitution Pipeline Company, LLC

Discovery:  Discovery Producer Services LLC

Gulfstream:  Gulfstream Natural Gas System, L.L.C.

Jackalope:  Jackalope Gas Gathering Services, L.L.C., which was sold in April 2019

2

 
 
Laurel Mountain:  Laurel Mountain Midstream, LLC 

OPPL:  Overland Pass Pipeline Company LLC

RMM:  Rocky Mountain Midstream Holdings LLC

Government and Regulatory:  

EPA:  Environmental Protection Agency

Exchange Act, the:  Securities and Exchange Act of 1934, as amended 

FERC:  Federal Energy Regulatory Commission

IRS:  Internal Revenue Service  

SEC:  Securities and Exchange Commission

Other:

Fractionation:  The process by which a mixed stream of natural gas liquids is separated into its constituent products,

such as ethane, propane, and butane

GAAP:  U.S. generally accepted accounting principles

Geismar Incident:  An explosion and fire which occurred on June 13, 2013, at our formerly owned Geismar olefins 

plant and rendered the facility temporarily inoperable.

LNG:  Liquefied natural gas; natural gas which has been liquefied at cryogenic temperatures

MVC:  Minimum volume commitment

NGLs:  Natural gas liquids; natural gas liquids result from natural gas processing and crude oil refining and are

used as petrochemical feedstocks, heating fuels, and gasoline additives, among other applications

NGL margins:  NGL revenues less Btu replacement cost, plant fuel, transportation, and fractionation

WPZ Merger:  The August 10, 2018, merger transactions pursuant to which we acquired all outstanding common 
units of WPZ held by others, merged WPZ into Williams, and Williams continued as the surviving entity.

The statements in this Annual Report that are not historical information, including statements concerning plans and 
objectives of management for future operations, economic performance or related assumptions, are forward-looking 
statements. Forward-looking statements may be identified by various forms of words such as “anticipates,” “believes,” 
“seeks,” “could,” “may,” “should,” “continues,” “estimates,” “expects,” “forecasts,” “intends,” “might,” “goals,” 
“objectives,”  “targets,”  “planned,”  “potential,”  “projects,”  “scheduled,”  “will,”  “assumes,”  “guidance,” 
“outlook,” “in-service date,” or other similar expressions and other words and terms of similar meaning. Although 
we believe that our expectations regarding future events are based on reasonable assumptions, we can give no assurance 
that such expectations or assumptions will be achieved. Additional information regarding forward-looking statements 
and important factors that could cause actual results to differ materially from those in the forward-looking statements 
are described under Part I, Item 1A in this Annual Report.

3

 
 
PART I

Item 1. Business

In this report, Williams (which includes The Williams Companies, Inc. and, unless the context otherwise indicates, 
all of our subsidiaries) is at times referred to in the first person as “we,” “us” or “our.” We also sometimes refer to 
Williams as the “Company.”

GENERAL

We are an energy infrastructure company committed to be the leader in providing infrastructure that safely delivers 
natural gas products to reliably fuel the clean energy economy. We have operations in 15 supply areas that provide 
natural gas gathering, processing, and transmission services and natural gas liquids fractionation, transportation, and 
storage services to more than 600 customers. We own an interest in and operate over 30,000 miles of pipelines, 28 
processing facilities, 7 fractionation facilities, and approximately 23 million barrels of NGL storage capacity, handling 
approximately 30 percent of the nation’s natural gas volumes.

We were founded in 1908, originally incorporated under the laws of the state of Nevada in 1949 and reincorporated 
under the laws of the state of Delaware in 1987. Our common stock trades on the New York Stock Exchange under the 
symbol “WMB.” Our operations are located in the United States. Williams’ headquarters are located in Tulsa, Oklahoma, 
with other major offices in Salt Lake City, Utah; Houston, Texas; and Pittsburgh, Pennsylvania. Our telephone number 
is 918-573-2000.

4

Service Assets, Customers, and Contracts

Interstate Natural Gas Pipeline Assets

Our interstate natural gas pipelines, which are presented in our Transmission & Gulf of Mexico segment as described 
under the heading “Business Segments,” are subject to regulation by the FERC and as such, our rates and charges for 
the transportation of natural gas in interstate commerce are subject to regulation. The rates are established through the 
FERC’s ratemaking process.

Our interstate natural gas pipelines transport and store natural gas for a broad mix of customers, including local 
natural gas distribution companies, public utilities, municipalities, direct industrial users, electric power generators, 
and natural gas marketers and producers. We have firm transportation and storage contracts that are generally long-
term contracts with various expiration dates and account for the major portion of our regulated businesses. Additionally, 
we  offer  storage  services  and  interruptible  transportation  services  under  shorter-term  agreements.  Transco’s  and 
Northwest  Pipeline’s  three  largest  customers  in  2019  accounted  for  approximately  28  percent  and  48  percent, 
respectively, of their total revenues.

Gathering, Processing, and Treating Assets

Our  gathering,  processing,  and  treating  operations  are  presented  within  our Transmission  &  Gulf  of  Mexico, 

Northeast G&P, and West reporting segments as described under the heading “Business Segments.”

Our gathering systems receive natural gas from producers’ crude oil and natural gas wells and gather these volumes 
to  gas  processing,  treating,  or  redelivery  facilities.  Typically,  natural  gas,  in  its  raw  form,  is  not  acceptable  for 
transportation in major interstate natural gas pipelines or for commercial use as a fuel. Our treating facilities remove 
water vapor, carbon dioxide, and other contaminants, and collect condensate. We are generally paid a fee based on the 
volume of natural gas gathered and/or treated, generally measured in the Btu heating value.

5

In addition, natural gas contains various amounts of NGLs, which generally have a higher value when separated 
from the natural gas stream. Our processing plants extract the NGLs, which include ethane, primarily used in the 
petrochemical industry; propane, used for heating, fuel, and also in the petrochemical industry; and, normal butane, 
isobutane, and natural gasoline, primarily used by the refining industry.

Our gas processing services generate revenues primarily from the following types of contracts:

•  Fee-based: We are paid a fee based on the volume of natural gas processed, generally measured in the Btu 
heating value. A portion of our fee-based processing revenue includes a share of the margins on the NGLs 
produced. For the year ended December 31, 2019, 80 percent of our NGL production volumes were under 
fee-based contracts.

•  Noncash commodity-based:  We also process gas under two types of commodity-based contracts, keep-whole 
and percent-of-liquids, where we receive consideration for our services in the form of NGLs. For a keep-
whole arrangement we replace the Btu content of the retained NGLs with natural gas purchases, also known 
as shrink replacement gas. For a percent-of-liquids arrangement, we deliver an agreed-upon percentage of the 
extracted NGLs and retain the remainder. Retained NGLs are referred to as our equity NGL production. For 
the  year  ended  December 31,  2019,  20 percent  of  our  NGL  production  volumes  were  under  noncash 
commodity-based contracts.

Generally, our gathering and processing agreements are long-term agreements, with terms ranging from month-
to-month to the life of the producing lease. Certain contracts include fee redetermination or cost of service mechanisms 
that are designed to support a return on invested capital and allow our gathering rates to be adjusted, subject to specified 
caps  in  certain  cases,  to  account  for  variability  in  volume,  capital  expenditures,  commodity  price  fluctuations, 
compression and other expenses. We also have certain gas gathering and processing agreements with minimum volume 
commitments (MVC), whereby the customer is obligated to pay a contractually determined fee based on any shortfall 
between the actual gathered and processed volumes and the MVC for a stated period.

Demand for gas gathering and processing services is dependent on producers’ drilling activities, which is impacted 
by the strength of the economy, natural gas prices, and the resulting demand for natural gas by manufacturing and 
industrial  companies  and  consumers.  During  2019,  our  facilities  gathered  and  processed  gas  and  crude  oil  for 
approximately 230 customers. Our top ten customers accounted for approximately 75 percent of our gathering and 
processing fee revenues and NGL margins from our noncash commodity-based agreements. 

Crude Oil Transportation and Production Handling Assets

Our crude oil transportation operations, which are presented in our Transmission & Gulf of Mexico segment as 
described under the heading “Business Segments,” earn revenues typically by volumetric-based fee arrangements. 
Revenue sources have historically included a combination of fixed-fee, volumetric-based fee, and cost reimbursement 
arrangements. Generally, fixed fees associated with the production at our Gulf Coast production handling facilities are 
recognized on a units-of-production basis. Certain fixed fees associated with the production at our Gulfstar One facility 
are recognized based on contractually determined maximum daily quantities. Crude oil marketing activity is presented 
on a net basis within Product costs in the Consolidated Statement of Operations subsequent to the adoption of Accounting 
Standard Update 2014-09, Revenue from Contracts with Customers (Topic 606) as of January 1, 2018. 

Key variables for our all of our businesses will continue to be: 

•  Obstacles  to  our  expansion  efforts,  including  delays  or  denials  of  necessary  permits  and  opposition  to 

hydrocarbon-based energy development;

•  Producer drilling activities impacting natural gas supplies supporting our gathering and processing volumes;

•  Retaining and attracting customers by continuing to provide reliable services;

6

•  Revenue growth associated with additional infrastructure either completed or currently under construction;

•  Prices impacting our commodity-based activities; 

•  Disciplined growth in our service areas.

BUSINESS SEGMENTS

Effective January 1, 2020, following an organizational realignment, our interstate natural gas pipeline Northwest 
Pipeline LLC, reported within the West reporting segment throughout 2019, is now managed within the Transmission 
& Gulf of Mexico reporting segment (previously identified as the Atlantic-Gulf reporting segment). Consistent with 
the manner in which our chief operating decision maker evaluates performance and allocates resources, our operations 
are  conducted,  managed,  and  presented  in  Part  I  of  this Annual  Report  within  the  following  reportable  segments: 
Transmission & Gulf of Mexico, Northeast G&P, and West. 

Pursuant  to  the  organizational  realignment,  our  reportable  segments  are  comprised  of  the  following  business 

activities:

•  Transmission & Gulf of Mexico is comprised of our interstate natural gas pipelines, Transco and Northwest 
Pipeline, as well as natural gas gathering, processing, and treating assets and crude oil production handling 
and transportation assets in the Gulf Coast region, including a 51 percent interest in Gulfstar One (a consolidated  
variable interest entity), which is a proprietary floating production system, and various petrochemical and 
feedstock pipelines in the Gulf Coast region, a 50 percent equity-method investment in Gulfstream, and a 60 
percent equity-method investment in Discovery.

•  Northeast  G&P  is  comprised  of  our  midstream  gathering,  processing,  and  fractionation  businesses  in  the 
Marcellus Shale region primarily in Pennsylvania, New York, and the Utica Shale region of eastern Ohio, as 
well as a 65 percent interest in our Northeast JV (a consolidated variable interest entity) which operates in 
West Virginia, Ohio, and Pennsylvania, a 66 percent interest in Cardinal (a consolidated variable interest entity) 
which operates in Ohio, a 69 percent equity-method investment in Laurel Mountain, a 58 percent equity-
method  investment  in  Caiman  II,  and Appalachia  Midstream  Services,  LLC,  which  owns  equity-method 
investments with an approximate average 66 percent interest in multiple gas gathering systems in the Marcellus 
Shale (Appalachia Midstream Investments).

•  West is comprised of our gas gathering, processing, and treating operations in the Rocky Mountain region of 
Colorado and Wyoming, the Barnett Shale region of north-central Texas, the Eagle Ford Shale region of south 
Texas, the Haynesville Shale region of northwest Louisiana, and the Mid-Continent region which includes 
the Anadarko, Arkoma, and Permian basins. This segment also includes our NGL and natural gas marketing 
business, storage facilities, an undivided 50 percent interest in an NGL fractionator near Conway, Kansas, a 
50 percent equity-method investment in OPPL, a 50 percent equity-method investment in RMM, and a 15 
percent equity-method investment in Brazos Permian II. 

•  Other includes minor business activities that are not operating segments, as well as corporate operations. 

Detailed discussion of each of our reporting segments follows. Part II, Item 7. Management’s Discussion and 
Analysis of Financial Condition and Results of Operations (including the discussion of our ongoing expansion projects) 
and Item 8. Financial Statements and Supplementary Data continue to present our segments as they were historically 
defined before the organizational realignment on January 1, 2020. 

Transmission & Gulf of Mexico

This segment includes the Transco interstate natural gas pipeline that extends from the Gulf of Mexico to the 
eastern seaboard, the Northwest Pipeline interstate natural gas pipeline, as well as natural gas gathering, processing 
and  treating,  crude  oil  production  handling,  and  NGL  fractionation  assets  within  the  onshore,  offshore  shelf,  and 

7

deepwater areas in and around the Gulf Coast states of Texas, Louisiana, Mississippi, and Alabama. This segment also 
includes various petrochemical and feedstock pipelines in the Gulf Coast region.

Transco

Transco is an interstate natural gas transmission company that owns and operates a 9,800-mile natural gas pipeline 
system, which is regulated by the FERC, extending from Texas, Louisiana, Mississippi, and the Gulf of Mexico through 
Alabama, Georgia, South Carolina, North Carolina, Virginia, Maryland, Delaware, Pennsylvania, and New Jersey to 
the New York City metropolitan area. The system serves customers in Texas and 12 southeast and Atlantic seaboard 
states, including major metropolitan areas in Georgia, North Carolina, Washington, D.C., Maryland, New York, New 
Jersey, and Pennsylvania.

At December 31, 2019, Transco’s system, which extends from Texas to New York, had a system-wide delivery 
capacity totaling approximately 17.4 MMdth/d. During 2019, Transco completed four fully-contracted expansions, 
which added more than 0.6 MMdth of firm transportation capacity per day to our pipeline. Transco’s system includes 
57 compressor stations, four underground storage fields, and one LNG storage facility. Compression facilities at sea 
level-rated capacity total approximately 2.3 million horsepower.

Transco has natural gas storage capacity in four underground storage fields located on or near its pipeline system 
or market areas and operates two of these storage fields. Transco also has storage capacity in an LNG storage facility 
that it owns and operates. The total usable gas storage capacity available to Transco and its customers in such underground 
storage fields and LNG storage facility and through storage service contracts is approximately 198 Bcf of natural gas. 
At December 31, 2019, Transco’s customers had stored in its facilities approximately 140 Bcf of natural gas. Storage 
capacity permits our customers to inject gas into storage during the summer and off-peak periods for delivery during 
peak winter demand periods.

On August 31, 2018, Transco filed a general rate case with the FERC for an overall increase in rates. In September 
2018, with the exception of certain rates that reflected a rate decrease, the FERC accepted and suspended our general 
rate filing to be effective March 1, 2019, subject to refund and the outcome of a hearing. The specific rates that reflected 
a rate decrease were accepted, without suspension, to be effective October 1, 2018, as requested by Transco, and were 
not subject to refund. In March 2019, the FERC accepted our motion to place the rates that were suspended by the 
September 2018 order into effect on March 1, 2019, subject to refund. In October 2019, we reached an agreement on 
the terms of a settlement with the participants that would resolve all issues in the rate case without the need for a hearing, 
and on December 31, 2019, we filed a formal stipulation and agreement with the FERC setting forth such terms of the 
settlement.   We  anticipate  FERC  approval  of  the  stipulation  and  agreement  in  the  second  quarter  of  2020.   As  of 
December 31, 2019, we have provided a $189 million reserve for rate refunds related to increased rates collected since 
March 2019, which we believe is adequate for any refunds that may be required.

Northwest Pipeline

Northwest Pipeline is an interstate natural gas transmission company that owns and operates a natural gas pipeline 
system,  which  is  regulated  by  the  FERC,  extending  from  the  San  Juan  basin  in  northwestern  New  Mexico  and 
southwestern Colorado through Colorado, Utah, Wyoming, Idaho, Oregon, and Washington to a point on the Canadian 
border  near  Sumas, Washington.  Northwest  Pipeline  provides  services  for  markets  in Washington,  Oregon,  Idaho, 
Wyoming,  Nevada,  Utah,  Colorado,  New  Mexico,  California,  and Arizona,  either  directly  or  indirectly  through 
interconnections with other pipelines.

At December 31, 2019, Northwest Pipeline’s system, having long-term firm transportation and storage redelivery 
agreements with aggregate capacity reservations of approximately 3.9 MMdth/d, was composed of approximately 3,900 
miles of mainline and lateral transmission pipeline and 41 transmission compressor stations having a combined sea 
level-rated capacity of approximately 472,000 horsepower.

Northwest  Pipeline  owns  a  one-third  undivided  interest  in  the  Jackson  Prairie  underground  storage  facility  in 
Washington and contracts with a third party for natural gas storage services in the Clay basin underground field in Utah. 
Northwest Pipeline also owns and operates an LNG storage facility in Washington. These storage facilities have an 
aggregate working natural gas storage capacity of 14.2 MMdth of natural gas, which is substantially utilized for third-

8

party natural gas. These natural gas storage facilities enable Northwest Pipeline to balance daily receipts and deliveries 
and provide storage services to customers.

Gas Transportation, Processing, and Treating Assets

The following tables summarize the significant operated assets of this segment: 

Offshore Natural Gas Pipelines
Inlet
Capacity
(Bcf/d)

Pipeline
Miles

Ownership
Interest

Location

Supply Basins

Consolidated:

Canyon Chief, including

Blind Faith and
Gulfstar extensions ...... Deepwater Gulf of Mexico
Offshore shelf and other

Other Eastern Gulf...........

Seahawk........................... Deepwater Gulf of Mexico
Perdido Norte................... Deepwater Gulf of Mexico
Norphlet ........................... Deepwater Gulf of Mexico
Other Western Gulf ..........

Offshore shelf and other

156

46
 115 
 105 
58
103

Non-consolidated: (1)

Discovery.........................

Central Gulf of Mexico

594

0.5

0.2
0.4
0.3
0.3
0.4

0.6

100%

100%
100%
100%
100%
100%

Eastern Gulf of Mexico

Eastern Gulf of Mexico
Western Gulf of Mexico
Western Gulf of Mexico
Eastern Gulf of Mexico
Western Gulf of Mexico

60%

Western Gulf of Mexico

Consolidated:

Markham..........................
Mobile Bay ......................

Non-consolidated: (1)
Discovery...........................

Location

Markham, TX
Coden, AL

Larose, LA

Natural Gas Processing Facilities
NGL
Production
Capacity
(Mbbls/d)

Inlet
Capacity
(Bcf/d)

Ownership
Interest

Supply Basins

0.5 
0.7 

0.6

45 
35

32

100%
100%

Western Gulf of Mexico
Eastern Gulf of Mexico

60%

Western Gulf of Mexico

_____________
(1)  Includes 100 percent of the statistics associated with operated equity-method investments.

9

Crude Oil Transportation and Production Handling Assets 

In addition to our natural gas assets, we own and operate four deepwater crude oil pipelines and own production 
platforms serving the deepwater in the Gulf of Mexico. Our offshore floating production platforms provide centralized 
services to deepwater producers such as compression, separation, production handling, water removal, and pipeline 
landings. 

The following tables summarize the significant crude oil transportation pipelines and production handling platforms 

of this segment: 

Crude Oil Pipelines

Pipeline

Miles

Capacity

Ownership

(Mbbls/d)

Interest

Supply Basins

Consolidated:
Mountaineer, including Blind Faith and
Gulfstar extensions ....................................

BANJO ........................................................
Alpine ..........................................................
Perdido Norte...............................................

155
57 
96 
74 

150
90
85
150

100%
100%
100%
100%

Eastern Gulf of Mexico
Western Gulf of Mexico
Western Gulf of Mexico
Western Gulf of Mexico

Production Handling Platforms

Gas Inlet

Capacity

(MMcf/d)

Crude/NGL

Handling

Capacity

(Mbbls/d)

Ownership

Interest

Supply Basins

Consolidated:
Devils Tower .................................................
Gulfstar I FPS (1) ..........................................

Non-consolidated: (2)
Discovery ......................................................

110
172

75

60
80

10

100%
51%

Eastern Gulf of Mexico
Eastern Gulf of Mexico

60%

Western Gulf of Mexico

__________
(1)  Statistics reflect 100 percent of the assets from our 51 percent interest in Gulfstar One.
(2) 

Includes 100 percent of the statistics associated with operated equity-method investments.

10

Transmission & Gulf of Mexico Operating Statistics

2019

2018

2017

Volumes: 

Interstate natural gas pipeline throughput (Tbtu)..........................................
Gathering volumes (Bcf/d) - Consolidated ...................................................
Gathering volumes (Bcf/d) - Non-consolidated (1) ......................................
Plant inlet natural gas volumes (Bcf/d) - Consolidated ................................
Plant inlet natural gas volumes (Bcf/d) - Non-consolidated (1) ...................
NGL production (Mbbls/d) - Consolidated (2) .............................................
NGL production (Mbbls/d) - Non-consolidated (1) (2) ................................
NGL equity sales (Mbbls/d) - Consolidated (2)............................................
NGL equity sales (Mbbls/d) - Non-consolidated (1) (2)...............................
Crude oil transportation (Mbbls/d) - Consolidated (2) .................................

5,593
0.25
0.36
0.54
0.36
32
25
7
6
136

5,129
0.26
0.26
0.50
0.27
32
20
6
4
140

4,533
0.31
0.44
0.55
0.43
33
21
9
5
134

_____________
(1)  Includes 100 percent of the volumes associated with operated equity-method investments.
(2)  Annual average Mbbls/d.

Certain Equity-Method Investments

Discovery

We  own  a  60  percent  interest  in  and  operate  the  facilities  of  Discovery.  Discovery’s  assets  include  a  600                             

MMcf/d cryogenic natural gas processing plant near Larose, Louisiana, a 32 Mbbls/d NGL fractionator plant near 
Paradis, Louisiana, and a 594-mile offshore natural gas gathering and transportation system in the Gulf of Mexico. 
Discovery’s mainline has a gathering inlet capacity of 600 MMcf/d, while the Keathley Canyon Connector, a deepwater 
lateral pipeline in the central deepwater Gulf of Mexico has a gathering inlet capacity of 400 MMcf/d. Discovery’s 
assets also include a crude oil production handling platform with capacity of 10 Mbbls/d and gas handling and separation 
capacity of 75 MMcf/d.

Gulfstream

Gulfstream is a 745-mile interstate natural gas pipeline system extending from the Mobile Bay area in Alabama 
to markets in Florida, which has a capacity to transport 1.3 Bcf/d. We own, through a subsidiary, a 50 percent equity-
method investment in Gulfstream. We share operating responsibilities for Gulfstream with the other 50 percent owner.  

Northeast G&P 

This segment includes our natural gas gathering, compression, processing, and NGL fractionation businesses in 

the Marcellus and Utica Shale regions in Pennsylvania, West Virginia, New York, and Ohio.

Acquisition of UEOM and formation of Northeast JV

As of December 31, 2018, we owned a 62 percent interest in UEOM which we accounted for as an equity-method 
investment. On March 18, 2019, we signed and closed the acquisition of the remaining 38 percent interest in UEOM. 
Total consideration paid, including post-closing adjustments, was $741 million in cash funded through credit facility 
borrowings and cash on hand. As a result of acquiring this additional interest, we obtained control of and now consolidate 
UEOM. (See Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial Statements).

Concurrent with the UEOM acquisition, we executed an agreement whereby we contributed our consolidated 
interests in UEOM and our Ohio Valley midstream business to a newly formed partnership. In June 2019, our partner 
invested approximately $1.33 billion for a 35 percent ownership interest, and we retained 65 percent ownership of, as 
well as operate and consolidate, the Northeast JV business.

11

The following tables summarize the significant operated assets of this segment: 

Natural Gas Gathering Assets

Inlet

Location

Pipeline
Miles

Capacity Ownership
(Bcf/d)

Interest

Supply Basins

Consolidated:
Ohio Valley Midstream (1) ...........

Utica East Ohio Midstream (1) .....
Susquehanna Supply Hub .............
Cardinal (1) ...................................
Flint ...............................................
Beaver Creek.................................

Non-consolidated: (2)
Bradford Supply Hub ....................
Marcellus South ............................
Laurel Mountain............................

Ohio, West Virginia, &
Pennsylvania
Ohio
Pennsylvania & New York
Ohio
Ohio
Pennsylvania

216
53
451
365
95
41

Pennsylvania
Pennsylvania & West Virginia
Pennsylvania

726
306
2,053

0.8
0.4
4.3
0.9
0.5
0.1

3.7
0.9
0.7

65%
65%
100%
66%
100%
100%

66%
68%
69%

Appalachian
Appalachian
Appalachian
Appalachian
Appalachian
Appalachian

Appalachian
Appalachian
Appalachian

Natural Gas Processing Facilities

NGL

Inlet

Production

Capacity

Capacity

Ownership

Location

(Bcf/d)

(Mbbls/d)

Interest

Supply Basins

Consolidated:
Fort Beeler...................................
Oak Grove ...................................
Kensington ..................................
Leesville ......................................
_____________
(1)  Statistics reflect 100 percent of the assets from our 65 percent ownership in our Northeast JV and 66 percent 

Marshall County, WV
Marshall County, WV
Columbiana Co., OH
Carroll Co., OH

Appalachian
Appalachian
Appalachian
Appalachian

65%
65%
65%
65%

0.5
0.4
0.6
0.2

62
50
68
18

ownership of Cardinal gathering system. 

(2)  Includes 100 percent of the statistics associated with operated equity-method investments.

Other NGL Operations

We also own and operate fractionation facilities at Moundsville, West Virginia, de-ethanization and condensate 
facilities at our Oak Grove plant, a condensate stabilization facility near our Moundsville fractionator, and an ethane 
transportation  pipeline.  Our  condensate  stabilizers  are  capable  of  handling  approximately  17  Mbbls/d  of  field 
condensate.  NGLs are extracted from the natural gas stream in our Oak Grove and Fort Beeler cryogenic processing 
plants.  Our Oak Grove de-ethanizer is capable of handling up to approximately 80 Mbbls/d of mixed NGLs to extract 
up to approximately 40 Mbbls/d of ethane. Ethane produced at our de-ethanizer is transported to markets via our 50-
mile ethane pipeline from Oak Grove to Houston, Pennsylvania. The remaining mixed NGL stream from the de-ethanizer 
is then transported via pipeline and fractionated at our Moundsville fractionation facilities, which are capable of handling 
approximately 43 Mbbls/d of mixed NGLs. The resulting products are then transported on truck or rail. Ohio Valley 
Midstream provides residue natural gas take away options for our customers with interconnections to three interstate 
transmission pipelines. We also have an NGL pipeline that transports product from our Oak Grove plant to Harrison 
County, Ohio.

We also own and operate 39 Mbbls/d of condensate stabilization capacity, a 135 Mbbls/d NGL fractionation facility, 
approximately 970,000 barrels of NGL storage capacity, and other ancillary assets, including loading and terminal 
facilities in Harrison County, Ohio.

12

Northeast G&P Operating Statistics 

Volumes:

2019

2018

2017

Gathering (Bcf/d) - Consolidated (1).............................................................
Gathering (Bcf/d) - Non-consolidated (2)......................................................
Plant inlet natural gas (Bcf/d) - Consolidated (1) ..........................................
NGL production (Mbbls/d) (3) ......................................................................

4.24
4.29
1.04
76

3.63
3.76
0.52
46

3.31
3.55
0.43
38

__________
(1)  Includes volumes associated with Susquehanna Supply Hub, the Northeast JV, and Utica Supply Hub, all of which 

are consolidated.

(2)  Includes 100 percent of the volumes associated with operated equity-method investments, including the Laurel 
Mountain Midstream partnership; and the Bradford Supply Hub and a portion of the Marcellus South Supply Hub 
within Appalachia  Midstream  Investments.  Volumes  handled  by  Blue  Racer  Midstream,  LLC  (Blue  Racer), 
(gathering and processing), which we do not operate, are not included.

(3)  Annual average Mbbls/d.

Certain Equity-Method Investments

Laurel Mountain

We operate and own a 69 percent interest in a joint venture, Laurel Mountain, that includes a 2,053-mile gathering 
system that we operate in western Pennsylvania with the capacity to gather 0.7 Bcf/d of natural gas. Laurel Mountain 
has a long-term, dedicated, volumetric-based fee agreement, with exposure to natural gas prices, to gather the anchor 
customer’s production in the western Pennsylvania area of the Marcellus Shale.  

Caiman II

We own a 58 percent interest in third-party operated Caiman II, which owns a 50 percent interest in Blue Racer, 
a joint venture to own, operate, develop, and acquire midstream assets in the Utica Shale and certain adjacent areas in 
the Marcellus Shale. Blue Racer’s assets include 723 miles of gathering pipelines, and the Natrium complex in Marshall 
County, West Virginia, with a cryogenic processing capacity of 600 MMcf/d and fractionation capacity of approximately 
134 Mbbls/d. Blue Racer also owns the Berne complex in Monroe County, Ohio, with a cryogenic processing capacity 
of 400 MMcf/d, and NGL and condensate pipelines connecting Natrium to Berne.  Blue Racer provides gathering, 
processing, and marketing service primarily under percentage of liquids and fixed fee agreements.  

Appalachia Midstream Investments 

Through our Appalachia Midstream Investments, we operate 100 percent of and own an approximate average 66 
percent interest in the Bradford Supply Hub gathering system and own an approximate average 68 percent interest in 
the Marcellus South gathering system, together which consist of approximately 1,032 miles of gathering pipeline in 
the Marcellus Shale region with the capacity to gather 4,623 MMcf/d of natural gas. The majority of our volumes in 
the region are gathered from northern Pennsylvania, southwestern Pennsylvania, and the northwestern panhandle of 
West Virginia  in  core  areas  of  the  Marcellus  Shale. We  operate  the  assets  under  long-term,  100  percent  fixed-fee 
gathering agreements that include significant acreage dedications and, in the Bradford Supply Hub, a cost of service 
mechanism.

During the first quarter of 2017, we exchanged all of our 50 percent interest in the Delaware basin gas gathering 
system, previously reported within the West segment, for an increased interest in the Bradford Supply Hub natural gas 
gathering  system  that  is  part  of  the Appalachia  Midstream  Investments  and  $155  million  in  cash.  Following  this 
exchange, we have an approximate average 66 percent interest in the Appalachia Midstream Investments. We continue 
to account for this investment under the equity-method due to the significant participatory rights of our partners such 
that we do not exercise control. (See Note 6 – Investing Activities of Notes to Consolidated Financial Statements.)

13

West

Gas Gathering, Processing, and Treating Assets

The following tables summarize the significant operated assets of this segment:

Consolidated:

Wamsutter ..........................

Southwest Wyoming ..........

Piceance .............................

Barnett Shale......................

Eagle Ford Shale ................

Haynesville Shale...............

Permian ..............................

Location

Wyoming

Wyoming

Colorado

Texas

Texas

Louisiana

Texas

Natural Gas Gathering Assets

Pipeline
Miles

Inlet
Capacity
(Bcf/d)

Ownership
Interest

Supply Basins/Shale
Formations

2,265

1,614

352

845

1,275

626

100

0.7

0.5

1.8

0.8

0.6

1.8

0.1

0.9

100%

100%

(2)

100%

100%

100%

100%

100%

Wamsutter

Southwest Wyoming

Piceance

Barnett Shale

Eagle Ford Shale

Haynesville Shale

Permian
Miss-Lime, Granite
Wash, Colony Wash,
Arkoma

Mid-Continent....................

Oklahoma & Texas

2,248

Non-consolidated: (1)

Rocky Mountain
Midstream ..........................

Colorado

192

0.6

50%

Denver-Julesburg

____________
(1)  Includes 100 percent of the statistics associated with an operated equity-method investment.
(2)  Includes our 60 percent ownership of a gathering system in the Ryan Gulch area with 140 miles of pipeline and 
0.2 Bcf/d of inlet capacity, and our 67 percent ownership of a gathering system at Allen Point with 8 miles of 
pipeline and 0.1 Bcf/d of inlet capacity. We operate both systems. We own and operate 100 percent of the balance 
of the Piceance gathering assets.

Consolidated:
Echo Springs .......................
Opal.....................................
Willow Creek ......................
Parachute.............................

Non-consolidated: (1)
Fort Lupton .........................
Keenesburg I .......................

Location

Echo Springs, WY
Opal, WY
Rio Blanco County, CO
Garfield County, CO

Colorado
Colorado

Natural Gas Processing Facilities

Inlet
Capacity
(Bcf/d)

NGL
Production
Capacity
(Mbbls/d)

Ownership
Interest

Supply Basins

0.7
1.1
0.5
1.1

0.2
0.2

58
47
30
6

50
40

100%
100%
100%
100%

50%
50%

Wamsutter
Southwest Wyoming
Piceance
Piceance

Denver-Julesburg
Denver-Julesburg

____________
(1)  Includes 100 percent of the statistics associated with operated equity-method investments.

14

Marketing Services

We market gas and NGL products to a wide range of users in the energy and petrochemical industries. The NGL 
marketing business transports and markets our equity NGLs from the production at our processing plants, and also 
markets NGLs on behalf of third-party NGL producers, including some of our fee-based processing customers, and 
the NGL volumes owned by Discovery and RMM. The NGL marketing business bears the risk of price changes in 
these NGL volumes while they are being transported to final sales delivery points. In order to meet sales contract 
obligations, we may purchase products in the spot market for resale. 

Other NGL Operations

We own interests in and/or operate NGL fractionation and storage assets in central Kansas near Conway. These 
assets include a 50 percent interest in an NGL fractionation facility with capacity of slightly more than 100 Mbbls/d 
and we own approximately 20 million barrels of NGL storage capacity.

West Operating Statistics

Volumes:

2019

2018

2017

Gathering (Bcf/d) - Consolidated...................................................................
Gathering (Bcf/d) - Non-consolidated (1)......................................................
Plant inlet natural gas (Bcf/d) - Consolidated................................................
Plant inlet natural gas (Bcf/d) - Non-consolidated (1)...................................
NGL production (Mbbls/d) - Consolidated (2) ..............................................
NGL production (Mbbls/d) - Non-consolidated (1) (2) .................................
NGL equity sales (Mbbls/d) - Consolidated (2).............................................

3.52
0.20
1.48
0.08
54
12
22

4.27
0.08
2.01
0.08
84
3
33

4.53
—
2.07
—
77
—
29

__________
(1)  Includes 100 percent of the volumes associated with operated equity-method investments, including RMM and 
Jackalope.  Jackalope  was  a  consolidated  entity  in  2017  and  first-  and  second-quarter  2018,  an  equity-method 
investment during third- and fourth-quarter 2018 as well as first-quarter 2019, and sold effective with second-
quarter 2019.

(2)  Annual average Mbbls/d.

Sale of Four Corners Assets

In October 2018, we completed the sale of our natural gas gathering and processing assets in the Four Corners 
area of New Mexico and Colorado. The system was comprised of 3,742 miles of gathering pipeline with 1.8 Bcf/d of 
gas gathering inlet capacity and two processing facilities with a combined 0.7 Bcf/d of natural gas processing inlet 
capacity and 41 Mbbls/d of NGL production capacity.

Certain Equity-Method Investments

Brazos Permian II

We acquired a non-operated 15 percent interest in Brazos Permian II in December 2018 by contributing cash and 
our existing Delaware basin assets. This partnership consists of 725 miles of gas gathering pipelines, 460 MMcf/d of 
natural gas processing inlet capacity, and 75 miles of crude oil gathering pipelines.

Rocky Mountain Midstream

During the third quarter of 2018, our joint venture, RMM, purchased a natural gas and crude oil gathering and 
natural gas processing business in Colorado’s Denver-Julesburg basin. As of December 31, 2019, we operate and own 
50 percent of RMM. RMM includes an approximate 80-mile crude oil gathering system. 

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Overland Pass Pipeline

We also operate and own a 50 percent interest in OPPL. OPPL is capable of transporting 255 Mbbls/d of NGLs 
and includes approximately 1,035 miles of NGL pipeline extending from Opal, Wyoming, to the Mid-Continent NGL 
market center near Conway, Kansas, along with extensions into the Piceance and Denver-Julesberg basins in Colorado 
and the Bakken Shale in the Williston basin in North Dakota. Our equity NGL volumes from our Wyoming plants and 
our Willow Creek facility in Colorado are dedicated for transport on OPPL under a long-term transportation agreement. 
NGL volumes from our RMM equity-method investment are also transported on OPPL. 

Jackalope

We previously owned and operated a 50 percent interest in Jackalope which provides gas gathering and processing 
services for the Powder River basin. During the second quarter of 2018, we deconsolidated Jackalope (see Note 6 – 
Investing Activities of Notes to Consolidated Financial Statements). During the second quarter of 2019, we sold our 
interest in Jackalope. Jackalope, which included the Bucking Horse gas processing plant, consisted of a 257-mile natural 
gas pipeline, 0.2 Bcf/d of gas gathering inlet capacity, 0.1 Bcf/d of natural gas processing inlet capacity, and 12 Mbbls/
d of NGL production capacity.

Delaware basin gas gathering system

We previously owned a non-operated 50 percent interest in the Delaware basin gas gathering system in the Permian 
basin, which was sold in February 2017.  The system was comprised of more than 450 miles of gathering pipeline, 
located in west Texas.

Other

Other includes our previously owned operations, minor business activities that are not operating segments, as well 

as corporate operations.

Geismar Interest

In July 2017, we completed the sale of Williams Olefins, L.L.C, a wholly owned subsidiary which owned our 88.5 
percent undivided interest in the Geismar, Louisiana, olefins plant (Geismar Interest). Upon closing the sale, we entered 
into a long-term supply and transportation agreement with the purchaser to provide feedstock to the plant via our Bayou 
Ethane pipeline system.

Additional Business Segment Information

Revenues  by  service  that  exceeded  10  percent  of  consolidated  revenues  are  presented  in  Note  2  –  Revenue 

Recognition of Notes to Consolidated Financial Statements.

We perform certain management, legal, financial, tax, consultation, information technology, administrative, and 

other services for our subsidiaries.

Our principal sources of cash are from dividends and advances from our subsidiaries, investments, payments by 
subsidiaries for services rendered, and, if needed, external financings, and net proceeds from asset sales and sales of 
partial interests of our subsidiaries. The terms of our credit agreement, which also govern certain subsidiaries’ borrowing 
arrangements, may limit the transfer of funds to us under certain conditions.

We believe that we have adequate sources and availability of raw materials and commodities for existing and 
anticipated business needs. Our interstate pipeline systems are all regulated in various ways resulting in the financial 
return on the investments made in the systems being limited to standards permitted by the regulatory agencies. Each 
of the pipeline systems has ongoing capital requirements for efficiency and mandatory improvements, with expansion 
opportunities also necessitating periodic capital outlays.

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FERC

REGULATORY MATTERS 

Our gas pipeline interstate transmission and storage activities are subject to FERC regulation under the Natural 
Gas Act of 1938 (NGA) and under the Natural Gas Policy Act of 1978, and, as such, our rates and charges for the 
transportation of natural gas in interstate commerce, accounting, and the extension, enlargement, or abandonment of 
our jurisdictional facilities, among other things, are subject to regulation. Each of our gas pipeline companies holds 
certificates of public convenience and necessity issued by the FERC authorizing ownership and operation of all pipelines, 
facilities, and properties for which certificates are required under the NGA. FERC Standards of Conduct govern how 
our interstate pipelines communicate and do business with gas marketing employees. Among other things, the Standards 
of Conduct require that interstate gas pipelines not operate their systems to preferentially benefit gas marketing functions.

FERC regulation requires all terms and conditions of service, including the rates charged, to be filed with and 
approved by the FERC before any changes can go into effect. Our interstate gas pipeline companies establish rates 
through  the  FERC’s  ratemaking  process.  In  addition,  our  interstate  gas  pipelines  may  enter  into  negotiated  rate 
agreements where cost-based recourse rates are made available. Key determinants in the FERC ratemaking process 
include:

•  Costs of providing service, including depreciation expense;

•  Allowed rate of return, including the equity component of the capital structure and related income taxes;

•  Contract and volume throughput assumptions.

The allowed rate of return is determined in each rate case. Rate design and the allocation of costs between the 
reservation and commodity rates also impact profitability. As a result of these proceedings, certain revenues previously 
collected may be subject to refund.

We also own interests in and operate natural gas liquids pipelines that are regulated by various federal and state 
governmental agencies. Services provided on our interstate natural gas liquids pipelines are subject to regulation under 
the Interstate Commerce Act by the FERC, which has authority over the terms and conditions of service; rates, including 
depreciation and amortization policies; and initiation of service. Our intrastate natural gas liquids pipelines providing 
common carrier service are subject to regulation by various state regulatory agencies. 

Pipeline Safety

Our gas pipelines are subject to the Natural Gas Pipeline Safety Act of 1968, as amended, the Pipeline Safety 
Improvement Act of 2002, the Pipeline Safety, Regulatory Certainty, and Jobs Creation Act of 2011 (Pipeline Safety 
Act),  and  the  Protecting  Our  Infrastructure  of  Pipelines  and  Enhancing  Safety Act  of  2016,  which  regulate  safety 
requirements in the design, construction, operation, and maintenance of interstate natural gas transmission facilities. 
The United States Department of Transportation Pipeline and Hazardous Materials Safety Administration (PHMSA) 
administers federal pipeline safety laws.

Federal pipeline safety laws authorize PHMSA to establish minimum safety standards for pipeline facilities and 
persons engaged in the transportation of gas or hazardous liquids by pipeline. These safety standards apply to the design, 
construction, testing, operation, and maintenance of gas and hazardous liquids pipeline facilities affecting interstate or 
foreign  commerce.  PHMSA  has  also  established  reporting  requirements  for  operators  of  gas  and  hazardous  liquid 
pipeline facilities, as well as provisions for establishing the qualification of pipeline personnel and requirements for 
managing the integrity of gas transmission and distribution lines and certain hazardous liquid pipelines. To ensure 
compliance  with  these  provisions,  PHMSA  performs  pipeline  safety  inspections  and  has  the  authority  to  initiate 
enforcement actions.

Federal pipeline safety regulations contain an exemption that applies to gathering lines in certain rural locations. 
A substantial portion of our gathering lines qualify for that exemption and are currently not regulated under federal 
law.

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States are largely preempted by federal law from regulating pipeline safety for interstate pipelines but most are 
certified by PHMSA to assume responsibility for enforcing intrastate pipeline safety regulations and inspecting intrastate 
pipelines. In practice, because states can adopt stricter standards for intrastate pipelines than those imposed by the 
federal government for interstate lines, they vary considerably in their authority and capacity to address pipeline safety. 

Pipeline Integrity Regulations

We have an enterprise-wide Gas Integrity Management Plan that we believe meets the PHMSA final rule that was 
issued pursuant to the requirements of the Pipeline Safety Improvement Act of 2002. The rule requires gas pipeline 
operators to develop an integrity management program for gas transmission pipelines that could affect high-consequence 
areas in the event of pipeline failure. The integrity management program includes a baseline assessment plan along 
with periodic reassessments to be completed within required time frames. In meeting the integrity regulations, we have 
identified high-consequence areas and developed baseline assessment plans. Ongoing periodic reassessments and initial 
assessments of any new high-consequence areas have been completed. We estimate that the cost to be incurred in 2020
associated with this program to be approximately $133 million. Management considers costs associated with compliance 
with the rule to be prudent costs incurred in the ordinary course of business and, therefore, recoverable through Northwest 
Pipeline’s and Transco’s rates.

We have an enterprise-wide Liquid Integrity Management Plan that we believe meets the PHMSA final rule that 
was issued pursuant to the requirements of the Pipeline Safety Improvement Act of 2002.  The rule requires liquid 
pipeline operators to develop an integrity management program for liquid transmission pipelines that could affect high-
consequence areas in the event of pipeline failure. The integrity management program includes a baseline assessment 
plan along with periodic reassessments expected to be completed within required time frames.  In meeting the integrity 
regulations, we utilized government defined high-consequence areas and developed baseline assessment plans. We 
completed assessments within the required time frames. We estimate that the cost to be incurred in 2020 associated 
with this program will be approximately $2 million. Ongoing periodic reassessments and initial assessments of any 
new high-consequence areas are expected to be completed within the time frames required by the rule. Management 
considers the costs associated with compliance with the rule to be prudent costs incurred in the ordinary course of 
business.

State Gathering Regulations

Our onshore midstream gathering operations are subject to laws and regulations in the various states in which we 
operate. For example, the Texas Railroad Commission has the authority to regulate the terms of service for our intrastate 
natural gas gathering business in Texas. Although the applicable state regulations vary widely, they generally require 
that pipeline rates and practices be reasonable and nondiscriminatory, and may include provisions covering marketing, 
pricing, pollution, environment, and human health and safety. Some states, such as New York, have specific regulations 
pertaining to the design, construction, and operations of gathering lines within such state. 

Intrastate Liquids Pipelines in the Gulf Coast

Our intrastate liquids pipelines in the Gulf Coast are regulated by the Louisiana Public Service Commission, the 
Texas Railroad Commission, and various other state and federal agencies. These pipelines are also subject to the liquid 
pipeline safety and integrity regulations discussed above since both Louisiana and Texas have adopted the integrity 
management regulations defined in PHMSA.

OCSLA

Our offshore gas and liquids pipelines located on the outer continental shelf are subject to the Outer Continental 
Shelf Lands Act, which provides in part that outer continental shelf pipelines “must provide open and nondiscriminatory 
access to both owner and nonowner shippers.”

See  Part  II,  Item  8.  Financial  Statements  and  Supplementary  Data —  Note  19  –  Contingent  Liabilities  and 
Commitments of Notes to Consolidated Financial Statements for further details on our regulatory matters. For additional 
information regarding regulatory matters, please also refer to Part 1, Item 1A. “Risk Factors” — “The operation of our 
businesses  might  be  adversely  affected  by  regulatory  proceedings,  changes  in  government  regulations  or  in  their 

18

interpretation or implementation, or the introduction of new laws or regulations applicable to our businesses or our 
customers,” and “The natural gas sales, transportation, and storage operations of our gas pipelines are subject to 
regulation by the FERC, which could have an adverse impact on their ability to establish transportation and storage 
rates that would allow them to recover the full cost of operating their respective pipelines, including a reasonable rate 
of return.”

ENVIRONMENTAL MATTERS 

Our operations are subject to federal environmental laws and regulations as well as the state, local, and tribal laws 
and regulations adopted by the jurisdictions in which we operate. We could incur liability to governments or third 
parties for any unlawful discharge of pollutants into the air, soil, or water, as well as liability for cleanup costs. Materials 
could be released into the environment in several ways including, but not limited to:

•  Leakage from gathering systems, underground gas storage caverns, pipelines, processing or treating facilities, 

transportation facilities, and storage tanks;

•  Damage to facilities resulting from accidents during normal operations;

•  Damages to onshore and offshore equipment and facilities resulting from storm events or natural disasters;

•  Blowouts, cratering, and explosions.

In addition, we may be liable for environmental damage caused by former owners or operators of our properties.

We believe compliance with current environmental laws and regulations will not have a material adverse effect 
on our capital expenditures, earnings, or current competitive position. However, environmental laws and regulations 
could affect our business in various ways from time to time, including incurring capital and maintenance expenditures, 
fines and penalties, and creating the need to seek relief from the FERC for rate increases to recover the costs of certain 
capital expenditures and operation and maintenance expenses.

For additional information regarding the potential impact of federal, state, tribal, or local regulatory measures on 
our business and specific environmental issues, please refer to Part 1, Item 1A. “Risk Factors” — “Our operations are 
subject to environmental laws and regulations, including laws and regulations relating to climate change and greenhouse 
gas emissions, which may expose us to significant costs, liabilities, and expenditures that could exceed our expectations,”
and  Part  II,  Item  7  “Management’s  Discussion  and Analysis  of  Financial  Condition  and  Results  of  Operations  — 
Environmental” and “Environmental Matters” in  Part II, Item 8. Financial Statements and Supplementary Data — 
Note 19 – Contingent Liabilities and Commitments of Notes to Consolidated Financial Statements.

Gas Pipeline Business

COMPETITION

The market for supplying natural gas is highly competitive and new pipelines, storage facilities, and other related 
services are expanding to service the growing demand for natural gas. Additionally, pipeline capacity in many growing 
natural gas supply basins is constrained causing competition to increase among pipeline companies as they strive to 
connect those basins to major natural gas demand centers.  

In our business, we predominately compete with major intrastate and interstate natural gas pipelines. In the last 
few years, local distribution companies have also started entering into the long-haul transportation business through 
joint venture pipelines. The principle elements of competition in the interstate natural gas pipeline business are based 
on rates, reliability, quality of customer service, diversity of supply, and proximity to customers and market hubs. 

Significant entrance barriers to build new pipelines exist, including federal and growing state regulations and public 
opposition against new pipeline builds, and these factors will continue to impact potential competition for the foreseeable 
future. However, we believe our past success in working with regulators and the public, the position of our existing 
infrastructure,  established  strategic  long-term  contracts,  and  the  fact  that  our  pipelines  have  numerous  receipt  and 

19

delivery  points  along  our  systems  provide  us  a  competitive  advantage,  especially  along  the  eastern  seaboard  and 
northwestern United States.

Midstream Business

Competition  for  natural  gas  gathering,  processing,  treating,  transporting,  and  storing  natural  gas  continues  to 
increase as production from shales and other resource areas continues to grow. Our midstream services compete with 
similar facilities that are in the same proximity as our assets.

We face competition from companies of varying size and financial capabilities, including major and independent 
natural gas midstream providers, private equity firms, and major integrated oil and natural gas companies that gather, 
transport, process, fractionate, store, and market natural gas and NGLs, as well as some larger exploration and production 
companies that are choosing to develop midstream services to handle their own natural gas.

Our gathering and processing agreements are generally long-term agreements that may include acreage dedication. 
Competition for natural gas volumes is primarily based on reputation, commercial terms (products retained or fees 
charged), array of services provided, efficiency and reliability of services, location of gathering facilities, available 
capacity,  downstream  interconnects,  and  latent  capacity. We  believe  our  significant  presence  in  traditional  prolific 
supply basins, our solid positions in growing shale plays, our expertise and reputation as a reliable operator, and our 
ability to offer integrated packages of services position us well against our competition.

For additional information regarding competition for our services or otherwise affecting our business, please refer 
to Part 1, Item 1A. “Risk Factors” - “The financial condition of our natural gas transportation and midstream businesses 
is dependent on the continued availability of natural gas supplies in the supply basins that we access and demand for 
those supplies in the markets we serve,” “Our industry is highly competitive and increased competitive pressure could 
adversely affect our business and operating results,” and “We may not be able to replace, extend, or add additional 
customer contracts or contracted volumes on favorable terms, or at all, which could affect our financial condition, the 
amount of cash available to pay dividends, and our ability to grow.”

At February 1, 2020, we had 4,812 full-time employees.

EMPLOYEES

WEBSITE ACCESS TO REPORTS AND OTHER INFORMATION

We file our annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, proxy 

statements, and other documents electronically with the SEC under the Exchange Act. 

Our Internet website is www.williams.com. We make available, free of charge, through the Investors tab of our 
Internet website our annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8 K, and 
amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act as soon as 
reasonably practicable after we electronically file such material with, or furnish it to, the SEC. Our Corporate Governance 
Guidelines, Sustainability Report, Code of Ethics for Senior Officers, Board committee charters, and the Williams Code 
of Business Conduct are also available on our Internet website. We will also provide, free of charge, a copy of any of 
our corporate documents listed above upon written request to our Corporate Secretary, One Williams Center, Suite 4700, 
Tulsa, Oklahoma 74172.

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Item 1A. Risk Factors 

FORWARD-LOOKING STATEMENTS AND CAUTIONARY STATEMENT
FOR PURPOSES OF THE “SAFE HARBOR” PROVISIONS OF
THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

The  reports,  filings,  and  other  public  announcements  of  Williams  may  contain  or  incorporate  by  reference 
statements that do not directly or exclusively relate to historical facts. Such statements are “forward-looking statements” 
within the meaning of Section 27A of the Securities Act of 1933, as amended (Securities Act) and Section 21E of the 
Securities  Exchange Act  of  1934,  as  amended.  These  forward-looking  statements  relate  to  anticipated  financial 
performance,  management’s  plans  and  objectives  for  future  operations,  business  prospects,  outcome  of  regulatory 
proceedings, market conditions, and other matters as discussed below. We make these forward-looking statements in 
reliance on the safe harbor protections provided under the Private Securities Litigation Reform Act of 1995.

All statements, other than statements of historical facts, included in this report that address activities, events, or 
developments that we expect, believe or anticipate will exist or may occur in the future, are forward-looking statements. 
Forward-looking statements can be identified by various forms of words such as “anticipates,” “believes,” “seeks,” 
“could,” “may,” “should,” “continues,” “estimates,” “expects,” “forecasts,” “intends,” “might,” “goals,” “objectives,” 
“targets,” “planned,” “potential,” “projects,” “scheduled,” “will,” “assumes,” “guidance,” “outlook,” “in-service date,” 
or other similar expressions. These forward-looking statements are based on management’s beliefs and assumptions 
and on information currently available to management and include, among others, statements regarding:

•  Levels of dividends to Williams stockholders;

•  Future credit ratings of Williams and its affiliates;

•  Amounts and nature of future capital expenditures;

•  Expansion and growth of our business and operations;

•  Expected in-service dates for capital projects;

•  Financial condition and liquidity;

•  Business strategy;

•  Cash flow from operations or results of operations;

•  Seasonality of certain business components;

•  Natural gas and natural gas liquids prices, supply, and demand;

•  Demand for our services.

Forward-looking statements are based on numerous assumptions, uncertainties, and risks that could cause future 
events or results to be materially different from those stated or implied in this report. Many of the factors that will 
determine these results are beyond our ability to control or predict. Specific factors that could cause actual results to 
differ from results contemplated by the forward-looking statements include, among others, the following:

•  Availability of supplies, market demand, and volatility of prices;

21

•  Development and rate of adoption of alternative energy sources;

•  The impact of existing and future laws and regulations, the regulatory environment, environmental liabilities, 
and litigation, as well as our ability to obtain necessary permits and approvals, and achieve favorable rate 
proceeding outcomes;

•  Our exposure to the credit risk of our customers and counterparties;

•  Our ability to acquire new businesses and assets and successfully integrate those operations and assets into 
existing businesses as well as successfully expand our facilities, and to consummate asset sales on acceptable 
terms;

•  Whether we are able to successfully identify, evaluate, and timely execute our capital projects and 

investment opportunities;

•  The strength and financial resources of our competitors and the effects of competition;

•  The amount of cash distributions from and capital requirements of our investments and joint ventures in 

which we participate;

•  Whether we will be able to effectively execute our financing plan;

• 

Increasing scrutiny and changing expectations from stakeholders with respect to our environmental, social 
and governance practices;

•  The physical and financial risks associated with climate change;

•  The impact of operational and developmental hazards and unforeseen interruptions;

•  Risks associated with weather and natural phenomena, including climate conditions and physical damage to 

our facilities;

•  Acts of terrorism, cybersecurity incidents, and related disruptions;

•  Our costs and funding obligations for defined benefit pension plans and other postretirement benefit plans;

•  Changes in maintenance and construction costs, as well as our ability to obtain sufficient construction related 

inputs including skilled labor;

• 

Inflation, interest rates, and general economic conditions (including future disruptions and volatility in the 
global credit markets and the impact of these events on customers and suppliers);

•  Risks related to financing, including restrictions stemming from debt agreements, future changes in credit 
ratings as determined by nationally recognized credit rating agencies, and the availability and cost of capital;

•  Changes in the current geopolitical situation;

•  Whether we are able to pay current and expected levels of dividends; 

•  Additional risks described in our filings with the Securities and Exchange Commission.

22

Given the uncertainties and risk factors that could cause our actual results to differ materially from those contained 
in any forward-looking statement, we caution investors not to unduly rely on our forward-looking statements. We 
disclaim any obligations to and do not intend to update the above list or announce publicly the result of any revisions 
to any of the forward-looking statements to reflect future events or developments.

In addition to causing our actual results to differ, the factors listed above and referred to below may cause our 
intentions to change from those statements of intention set forth in this report. Such changes in our intentions may also 
cause our results to differ. We may change our intentions, at any time and without notice, based upon changes in such 
factors, our assumptions, or otherwise.

Because forward-looking statements involve risks and uncertainties, we caution that there are important factors, 
in addition to those listed above, that may cause actual results to differ materially from those contained in the forward-
looking statements. These factors are described in the following section.

RISK FACTORS

You should carefully consider the following risk factors in addition to the other information in this report. Each 
of these factors could adversely affect our business, prospects, financial condition, results of operations, cash flows, 
and, in some cases our reputation. The occurrence of any of such risks could also adversely affect the value of an 
investment in our securities.

Risks Related to Our Business

The financial condition of our natural gas transportation and midstream businesses is dependent on the continued 
availability of natural gas supplies in the supply basins that we access and demand for those supplies in the markets 
we serve.

Our ability to maintain and expand our natural gas transportation and midstream businesses depends on the level 
of drilling and production by third parties in our supply basins. Production from existing wells and natural gas supply 
basins with access to our pipeline and gathering systems will naturally decline over time. The amount of natural gas 
reserves underlying these existing wells may also be less than anticipated, and the rate at which production from these 
reserves declines may be greater than anticipated. We do not obtain independent evaluations of natural gas reserves 
connected to our systems and processing facilities. Accordingly, we do not have independent estimates of total reserves 
dedicated to our systems or the anticipated life of such reserves. In addition, low prices for natural gas, regulatory 
limitations, or the lack of available capital have, and may continue to, adversely affect the development and production 
of  existing  or  additional  natural  gas  reserves  and  the  installation  of  gathering,  storage,  and  pipeline  transportation 
facilities. The import and export of natural gas supplies may also be affected by such conditions. Low natural gas prices 
in one or more of our existing supply basins, whether caused by a lack of infrastructure or otherwise, could also result 
in  depressed  natural  gas  production  in  such  basins  and  limit  the  supply  of  natural  gas  made  available  to  us. The 
competition for natural gas supplies to serve other markets could also reduce the amount of natural gas supply for our 
customers. A failure to obtain access to sufficient natural gas supplies will adversely impact our ability to maximize 
the capacities of our gathering, transportation, and processing facilities.

Demand for our services is dependent on the demand for gas in the markets we serve. Alternative fuel sources 
such as electricity, coal, fuel oils, or nuclear energy, as well as technological advances and renewable sources of energy, 
could reduce demand for natural gas in our markets and have an adverse effect on our business.

A failure to obtain access to sufficient natural gas supplies or a reduction in demand for our services in the markets 
we serve could result in impairments of our assets and have a material adverse effect on our business, financial condition, 
results of operations, and cash flows.

23

Prices for natural gas, NGLs, oil, and other commodities, are volatile and this volatility has and could continue to 
adversely affect our financial results, cash flows, access to capital, and ability to maintain our existing businesses.

Our revenues, operating results, future rate of growth, and the value of certain components of our businesses 
depend primarily upon the prices of natural gas, NGLs, oil, or other commodities, and the differences between prices 
of these commodities and could be materially adversely affected by an extended period of low commodity prices, or 
a decline in commodity prices. Price volatility has and could continue to impact both the amount we receive for our 
products and services and the volume of products and services we sell. Prices affect the amount of cash flow available 
for capital expenditures and our ability to borrow money or raise additional capital. Price volatility has and could 
continue to have an adverse effect on our business, results of operations, financial condition, and cash flows.

The markets for natural gas, NGLs, oil, and other commodities are likely to continue to be volatile. Wide fluctuations 

in prices might result from one or more factors beyond our control, including:

•  Worldwide and domestic supplies of and demand for natural gas, NGLs, oil, and related commodities;

•  Turmoil in the Middle East and other producing regions;

•  The activities of the Organization of Petroleum Exporting Countries;

•  The level of consumer demand;

•  The price and availability of other types of fuels or feedstocks;

•  The availability of pipeline capacity;

•  Supply disruptions, including plant outages and transportation disruptions;

•  The price and quantity of foreign imports and domestic exports of natural gas and oil;

•  Domestic and foreign governmental regulations and taxes;

•  The credit of participants in the markets where products are bought and sold.

We are exposed to the credit risk of our customers and counterparties, and our credit risk management will not be 
able to completely eliminate such risk.

We  are  subject  to  the  risk  of  loss  resulting  from  nonpayment  and/or  nonperformance  by  our  customers  and 
counterparties in the ordinary course of our business. Generally, our customers are rated investment grade, are otherwise 
considered creditworthy, are required to make prepayments or provide security to satisfy credit concerns or are dependent 
upon  us,  in  some  cases  without  a  readily  available  alternative,  to  provide  necessary  services.  However,  our  credit 
procedures  and  policies  cannot  completely  eliminate  customer  and  counterparty  credit  risk.  Our  customers  and 
counterparties include industrial customers, local distribution companies, natural gas producers, and marketers whose 
creditworthiness  may  be  suddenly  and  disparately  impacted  by,  among  other  factors,  commodity  price  volatility, 
deteriorating energy market conditions, and public and regulatory opposition to energy producing activities. In a low 
commodity  price  environment  certain  of  our  customers  have  been  or  could  be  negatively  impacted,  causing  them 
significant economic stress resulting, in some cases, in a customer bankruptcy filing or an effort to renegotiate our 
contracts. To the extent one or more of our key customers commences bankruptcy proceedings, our contracts with the 
customers may be subject to rejection under applicable provisions of the United States Bankruptcy Code or, if we so 
agree,  may  be  renegotiated.  Further,  during  any  such  bankruptcy  proceeding,  prior  to  assumption,  rejection  or 
renegotiation of such contracts, the bankruptcy court may temporarily authorize the payment of value for our services 
less than contractually required, which could have a material adverse effect on our business, financial condition, results 

24

of operations, and cash flows. If we fail to adequately assess the creditworthiness of existing or future customers and 
counterparties or otherwise do not take or are unable to take sufficient mitigating actions, including obtaining sufficient 
collateral, deterioration in their creditworthiness, and any resulting increase in nonpayment and/or nonperformance by 
them could cause us to write down or write off accounts receivable. Such write-downs or write-offs could negatively 
affect our operating results in the periods in which they occur, and, if significant, could have a material adverse effect 
on our business, financial condition, results of operations, and cash flows.

We face opposition to operation and expansion of our pipelines and facilities from various individuals and groups.

We have experienced, and we anticipate that we will continue to face, opposition to the operation and expansion 
of our pipelines and facilities from governmental officials, environmental groups, landowners, tribal groups, local 
groups and other advocates. In some instances, we encounter opposition which disfavors hydrocarbon-based energy 
supplies regardless of practical implementation or financial considerations. Opposition to our operation and expansion 
can take many forms, including the delay or denial of required governmental permits, organized protests, attempts to 
block or sabotage our operations, intervention in regulatory or administrative proceedings involving our assets, or 
lawsuits or other actions designed to prevent, disrupt or delay the operation or expansion of our assets and business. 
In  addition,  acts  of  sabotage  or  eco-terrorism  could  cause  significant  damage  or  injury  to  people,  property  or  the 
environment or lead to extended interruptions of our operations. Any such event that delays or prevents the expansion 
of  our  business,  that  interrupts  the  revenues  generated  by  our  operations,  or  which  causes  us  to  make  significant 
expenditures not covered by insurance, could adversely affect our financial condition and results of operations.

We may not be able to grow or effectively manage our growth.

As part of our growth strategy, we consider acquisition opportunities and engage in significant capital projects. 
We have both a project lifecycle process and an investment evaluation process. These are processes we use to identify, 
evaluate, and execute on acquisition opportunities and capital projects. We may not always have sufficient and accurate 
information  to  identify  and  value  potential  opportunities  and  risks  or  our  investment  evaluation  process  may  be 
incomplete or flawed. Regarding potential acquisitions, suitable acquisition candidates or assets may not be available 
on terms and conditions we find acceptable or, where multiple parties are trying to acquire an acquisition candidate or 
assets, we may not be chosen as the acquirer. If we are able to acquire a targeted business, we may not be able to 
successfully integrate the acquired businesses and realize anticipated benefits in a timely manner.

Our growth may also be dependent upon the construction of new natural gas gathering, transportation, compression, 
processing or treating pipelines, and facilities, NGL transportation, or fractionation or storage facilities as well as the 
expansion of existing facilities. Additional risks associated with construction may include the inability to obtain rights-
of-way, skilled labor, equipment, materials, and other required inputs in a timely manner such that projects are completed, 
on time or at all, and the risk that construction cost overruns could cause total project costs to exceed budgeted costs. 
Additional risks associated with growing our business include, among others, that:

•  Changing circumstances and deviations in variables could negatively impact our investment analysis, including 
our  projections  of  revenues,  earnings,  and  cash  flow  relating  to  potential  investment  targets,  resulting  in 
outcomes which are materially different than anticipated;

•  We could be required to contribute additional capital to support acquired businesses or assets;

•  We may assume liabilities that were not disclosed to us, that exceed our estimates and for which contractual 

protections are either unavailable or prove inadequate;

•  Acquisitions  could  disrupt  our  ongoing  business,  distract  management,  divert  financial  and  operational 
resources from existing operations and make it difficult to maintain our current business standards, controls, 
and procedures;

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•  Acquisitions and capital projects may require substantial new capital, including proceeds from the issuance 

of debt or equity, and we may not be able to access capital markets or obtain acceptable terms.

If  realized,  any  of  these  risks  could  have  an  adverse  impact  on  our  financial  condition,  results  of  operations, 

including the possible impairment of our assets, or cash flows.

Our  industry  is  highly  competitive  and  increased  competitive  pressure  could  adversely  affect  our  business  and 
operating results.

We have numerous competitors in all aspects of our businesses, and additional competitors may enter our markets. 
Any current or future competitor that delivers natural gas, NGLs, or other commodities into the areas that we operate 
could offer transportation services that are more desirable to shippers than those we provide because of price, location, 
facilities or other factors.  In addition, current or potential competitors may make strategic acquisitions or have greater 
financial  resources  than  we  do,  which  could  affect  our  ability  to  make  strategic  investments  or  acquisitions.  Our 
competitors may be able to respond more quickly to new laws or regulations or emerging technologies or to devote 
greater resources to the construction, expansion, or refurbishment of their facilities than we can. Failure to successfully 
compete against current and future competitors could have a material adverse effect on our business, results of operations, 
financial condition, and cash flows.

We do not own 100 percent of the equity interests of certain subsidiaries, including the Partially Owned Entities, 
which may limit our ability to operate and control these subsidiaries. Certain operations, including the Partially 
Owned  Entities,  are  conducted  through  arrangements  that  may  limit  our  ability  to  operate  and  control  these 
operations.

The operations of our current non-wholly-owned subsidiaries, including the Partially Owned Entities, are conducted 
in accordance with their organizational documents. We anticipate that we will enter into more such arrangements, 
including through new joint venture structures or new Partially Owned Entities. We may have limited operational 
flexibility in such current and future arrangements and we may not be able to control the timing or amount of cash 
distributions received. In certain cases:

•  We cannot control the amount of cash reserves determined to be necessary to operate the business, which 

reduces cash available for distributions;

•  We cannot control the amount of capital expenditures that we are required to fund and we are dependent on 

third parties to fund their required share of capital expenditures;

•  We may be subject to restrictions or limitations on our ability to sell or transfer our interests in the jointly 

owned assets;

•  We may be forced to offer rights of participation to other joint venture participants in the area of mutual 

interest;

•  We have limited ability to influence or control certain day to day activities affecting the operations;

•  We may have additional obligations, such as required capital contributions, that are important to the success 

of the operations.

In addition, conflicts of interest may arise between us, on the one hand, and other interest owners, on the other 
hand. If such conflicts of interest arise, we may not have the ability to control the outcome with respect to the matter 
in question. Disputes between us and other interest owners may also result in delays, litigation or operational impasses.

26

The risks described above or the failure to continue such arrangements could adversely affect our ability to conduct 
the operations that are the subject of such arrangements which could, in turn, negatively affect our business, growth 
strategy, financial condition and results of operations.

We may not be able to replace, extend, or add additional customer contracts or contracted volumes on favorable 
terms, or at all, which could affect our financial condition, the amount of cash available to pay dividends, and our 
ability to grow.

We rely on a limited number of customers and producers for a significant portion of our revenues and supply of 
natural gas and NGLs. Although many of our customers and suppliers are subject to long-term contracts, if we are 
unable to replace or extend such contracts, add additional customers, or otherwise increase the contracted volumes of 
natural gas provided to us by current producers, in each case on favorable terms, if at all, our financial condition, growth 
plans, and the amount of cash available to pay dividends could be adversely affected. Our ability to replace, extend, or 
add additional customer or supplier contracts, or increase contracted volumes of natural gas from current producers, 
on favorable terms, or at all, is subject to a number of factors, some of which are beyond our control, including:

•  The level of existing and new competition in our businesses or from alternative sources, such as electricity, 

renewable resources, coal, fuel oils, or nuclear energy;

•  Natural  gas  and  NGL  prices,  demand,  availability,  and  margins  in  our  markets.  Higher  prices  for  energy 
commodities related to our businesses could result in a decline in the demand for those commodities and, 
therefore, in customer contracts or throughput on our pipeline systems. Also, lower energy commodity prices 
could negatively impact our ability to maintain or achieve favorable contractual terms, including pricing, and 
could also result in a decline in the production of energy commodities resulting in reduced customer contracts, 
supply contracts, and throughput on our pipeline systems;

•  General economic, financial markets, and industry conditions;

•  The effects of regulation on us, our customers, and our contracting practices;

•  Our ability to understand our customers’ expectations, efficiently and reliably deliver high quality services 
and effectively manage customer relationships. The results of these efforts will impact our reputation and 
positioning in the market.

Certain of our gas pipeline services are subject to long-term, fixed-price contracts that are not subject to adjustment, 
even if our cost to perform such services exceeds the revenues received from such contracts.

Our gas pipelines provide some services pursuant to long-term, fixed-price contracts. It is possible that costs to 
perform services under such contracts will exceed the revenues our pipelines collect for their services. Although most 
of the services are priced at cost-based rates that are subject to adjustment in rate cases, under FERC policy, a regulated 
service provider and a customer may mutually agree to sign a contract for service at a “negotiated rate” that may be 
above or below the FERC regulated cost-based rate for that service. These “negotiated rate” contracts are not generally 
subject to adjustment for increased costs that could be produced by inflation or other factors relating to the specific 
facilities being used to perform the services.

Some of our businesses are exposed to supplier concentration risks arising from dependence on a single or a limited 
number of suppliers.

Some of our businesses may be dependent on a small number of suppliers for delivery of critical goods or services. 
If a supplier on which one of our businesses depends were to fail to timely supply required goods and services, such 
business may not be able to replace such goods and services in a timely manner or otherwise on favorable terms or at 
all. If our business is unable to adequately diversify or otherwise mitigate such supplier concentration risks and such 

27

risks were realized, such businesses could be subject to reduced revenues and increased expenses, which could have a 
material adverse effect on our financial condition, results of operation, and cash flows.

Failure of our service providers or disruptions to our outsourcing relationships might negatively impact our ability 
to conduct our business.

Certain of our accounting and information technology services are currently provided by third-party vendors, and 
sometimes from service centers outside of the United States. Services provided pursuant to these agreements could be 
disrupted. Similarly, the expiration of such agreements or the transition of services between providers could lead to 
loss of institutional knowledge or service disruptions. Our reliance on others as service providers could have a material 
adverse effect on our business, financial condition, results of operations, and cash flows.

An impairment of our assets, including property, plant, and equipment, intangible assets, and/or equity-method 
investments, could reduce our earnings.

GAAP requires us to test certain assets for impairment on either an annual basis or when events or circumstances 
occur which indicate that the carrying value of such assets might be impaired. The outcome of such testing could result 
in impairments of our assets including our property, plant, and equipment, intangible assets, and/or equity-method 
investments. Additionally,  any  asset  monetizations  could  result  in  impairments  if  any  assets  are  sold  or  otherwise 
exchanged for amounts less than their carrying value. If we determine that an impairment has occurred, we would be 
required to take an immediate noncash charge to earnings.

Increasing scrutiny and changing expectations from stakeholders with respect to our environmental, social and 
governance practices may impose additional costs on us or expose us to new or additional risks.

Companies across all industries are facing increasing scrutiny from stakeholders related to their environmental, 
social and governance (“ESG”) practices. Investor advocacy groups, certain institutional investors, investment funds 
and other influential investors are also increasingly focused on ESG practices and in recent years have placed increasing 
importance on the implications and social cost of their investments.  Regardless of the industry, investors’ increased 
focus and activism related to ESG and similar matters may hinder access to capital, as investors may decide to reallocate 
capital or to not commit capital as a result of their assessment of a company’s ESG practices. Companies which do not  
adapt to or comply with investor or stakeholder expectations and standards, which are evolving, or which are perceived 
to have not responded appropriately to the growing concern for ESG issues, regardless of whether there is a legal 
requirement to do so, may suffer from reputational damage and the business, financial condition, and/or stock price of 
such a company could be materially and adversely affected.

We face pressures from our stockholders, who are increasingly focused on climate change, to prioritize sustainable 
energy practices, reduce our carbon footprint and promote sustainability. Our stockholders may require us to implement 
ESG procedures or standards in order to remain invested in us or before they may make further investments in us. 
Additionally,  we  may  face  reputational  challenges  in  the  event  our  ESG  procedures  or  standards  do  not  meet  the 
standards set by certain constituencies.  We have adopted certain practices as highlighted in our 2018 Sustainability 
Report,  including  with  respect  to  air  emissions,  biodiversity  and  land  use,  climate  change  and  environmental 
stewardship. It is possible, however, that our stockholders might not be satisfied with our sustainability efforts or the 
speed of their adoption. If we do not meet our stockholders’ expectations, our business, ability to access capital, and/
or our stock price could be harmed. 

Additionally, adverse effects upon the oil and gas industry related to the worldwide social and political environment, 
including uncertainty or instability resulting from climate change, changes in political leadership and environmental 
policies, changes in geopolitical-social views toward fossil fuels and renewable energy, concern about the environmental 
impact of climate change and investors’ expectations regarding ESG matters, may also adversely affect demand for 
our services.  Any long-term material adverse effect on the oil and gas industry could have a significant financial and 
operational adverse impact on our business.

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The occurrence of any of the foregoing could have a material adverse effect on the price of our stock and our 

business and financial condition.

We may be subject to physical and financial risks associated with climate change.

The threat of global climate change may create physical and financial risks to our business. Energy needs vary 
with weather conditions. To the extent weather conditions may be affected by climate change, energy use could increase 
or decrease depending on the duration and magnitude of any changes. Increased energy use due to weather changes 
may require us to invest in more pipelines and other infrastructure to serve increased demand. A decrease in energy 
use due to weather changes may affect our financial condition through decreased revenues. Extreme weather conditions 
in general require more system backup, adding to costs, and can contribute to increased system stresses, including 
service interruptions. Weather conditions outside of our operating territory could also have an impact on our revenues.  
To the extent the frequency of extreme weather events increases, this could increase our cost of providing service. We 
may not be able to pass on the higher costs to our customers or recover all costs related to mitigating these physical 
risks. 

Additionally, many climate models indicate that global warming is likely to result in rising sea levels and increased 
frequency and severity of weather events, which may lead to higher insurance costs, or a decrease in available coverage, 
for our assets in areas subject to severe weather. These climate-related changes could damage our physical assets, 
especially operations located in low-lying areas near coasts and river banks, and facilities situated in hurricane-prone 
and rain-susceptible regions.

To the extent financial markets view climate change and greenhouse gas (“GHG”) emissions as a financial risk, 
this could negatively impact our cost of and access to capital. Climate change and GHG regulation could also reduce 
demand for our services. Our business could also be affected by the potential for lawsuits against GHG emitters, based 
on links drawn between GHG emissions and climate change. 

Our operations are subject to operational hazards and unforeseen interruptions.

There are operational risks associated with the gathering, transporting, storage, processing, and treating of natural 
gas,  the  fractionation,  transportation,  and  storage  of  NGLs,  and  crude  oil  transportation  and  production  handling, 
including:

•  Aging infrastructure and mechanical problems;

•  Damages to pipelines and pipeline blockages or other pipeline interruptions;

•  Uncontrolled releases of natural gas (including sour gas), NGLs, crude oil, or other products;

•  Collapse or failure of storage caverns;

•  Operator error;

•  Damage caused by third-party activity, such as operation of construction equipment;

•  Pollution and other environmental risks;

•  Fires, explosions, craterings, and blowouts;

•  Security risks, including cybersecurity;

•  Operating in a marine environment.

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Any of these risks could result in loss of human life, personal injuries, significant damage to property, environmental 
pollution, impairment of our operations, loss of services to our customers, reputational damage, and substantial losses 
to us. The location of certain segments of our facilities in or near populated areas, including residential areas, commercial 
business centers, and industrial sites, could increase the level of damages resulting from these risks. An event such as 
those  described  above  could  have  a  material  adverse  effect  on  our  financial  condition  and  results  of  operations, 
particularly if the event is not fully covered by insurance.

We do not insure against all potential risks and losses and could be seriously harmed by unexpected liabilities or by 
the inability of our insurers to satisfy our claims.

In accordance with customary industry practice, we maintain insurance against some, but not all, risks and losses, 
and only at levels we believe to be appropriate. The occurrence of any risks not fully covered by our insurance could 
have a material adverse effect on our business, financial condition, results of operations, and cash flows and our ability 
to repay our debt.

Our assets and operations, as well as our customers’ assets and operations, can be adversely affected by weather 
and other natural phenomena.

Our assets and operations, especially those located offshore, and our customers’ assets and operations can be 
adversely affected by hurricanes, floods, earthquakes, landslides, tornadoes, fires, and other natural phenomena and 
weather conditions, including extreme or unseasonable temperatures, making it more difficult for us to realize the 
historic rates of return associated with our assets and operations. A significant disruption in our or our customers’ 
operations or a significant liability for which we are not fully insured could have a material adverse effect on our 
business, financial condition, results of operations, and cash flows.

Our business could be negatively impacted by acts of terrorism and related disruptions.

Given the volatile nature of the commodities we transport, process, store, and sell, our assets and the assets of our 
customers and others in our industry may be targets of terrorist activities. A terrorist attack could create significant 
price volatility, disrupt our business, limit our access to capital markets, or cause significant harm to our operations, 
such as full or partial disruption to our ability to produce, process, transport, or distribute natural gas, NGLs, or other 
commodities. Acts of terrorism, as well as events occurring in response to or in connection with acts of terrorism, could 
cause environmental repercussions that could result in a significant decrease in revenues or significant reconstruction 
or  remediation  costs,  which  could  have  a  material  adverse  effect  on  our  business,  financial  condition,  results  of 
operations, and cash flows.

A breach of our information technology infrastructure, including a breach caused by a cybersecurity attack on us 
or third parties with whom we are interconnected, may interfere with the safe operation of our assets, result in the 
disclosure of personal or proprietary information, and harm our reputation.

We  rely  on  our  information  technology  infrastructure  to  process,  transmit,  and  store  electronic  information, 
including information we use to safely operate our assets. Our Board of Directors has oversight responsibility with 
regard to assessment of the major risks inherent in our business, including cybersecurity risks, and reviews management’s 
efforts  to  address  and  mitigate  such  risks,  including  the  establishment  and  implementation  of  policies  to  address 
cybersecurity threats. We have invested, and expect to continue to invest, significant time, manpower and capital in 
our information technology infrastructure. However, the age, operating systems, or condition of our current information 
technology infrastructure and software assets and our ability to maintain and upgrade such assets could affect our ability 
to resist cybersecurity threats. While we believe that we maintain appropriate information security policies, practices, 
and protocols, we regularly face cybersecurity and other security threats to our information technology infrastructure, 
which could include threats to our operational industrial control systems that are used to operate our pipelines, plants, 
and assets. We face unlawful attempts to gain access to our information technology infrastructure, including coordinated 
attacks from hackers, whether state-sponsored groups, “hacktivists”, or private individuals. We face the threat of theft 
and misuse of sensitive data and information, including customer and employee information. We also face attempts to 

30

gain access to information related to our assets through attempts to obtain unauthorized access by targeting acts of 
deception  against  individuals  with  legitimate  access  to  physical  locations  or  information.  We  also  are  subject  to 
cybersecurity risks arising from the fact that our business operations are interconnected with third parties, including 
third-party pipelines, other facilities and our contractors and vendors. In addition, the breach of certain business systems 
could  affect  our  ability  to  correctly  record,  process  and  report  financial  information.  Breaches  in  our  information 
technology infrastructure or physical facilities, or other disruptions including those arising from theft, vandalism, fraud, 
or unethical conduct, could result in damage to or destruction of our assets, unnecessary waste, safety incidents, damage 
to the environment, reputational damage, potential liability, the loss of contracts, the imposition of significant costs 
associated with remediation and litigation, heightened regulatory scrutiny, increased insurance costs, and a material 
adverse effect on our operations, financial condition, results of operations, and cash flows.

If  third-party  pipelines  and  other  facilities  interconnected  to  our  pipelines  and  facilities  become  unavailable  to 
transport natural gas and NGLs or to treat natural gas, our revenues could be adversely affected.

We depend upon third-party pipelines and other facilities that provide delivery options to and from our pipelines 
and facilities for the benefit of our customers. Because we do not own these third-party pipelines or other facilities, 
their  continuing  operation  is  not  within  our  control.  If  these  pipelines  or  facilities  were  to  become  temporarily  or 
permanently unavailable for any reason, or if throughput were reduced because of testing, line repair, damage to pipelines 
or  facilities,  reduced  operating  pressures,  lack  of  capacity,  increased  credit  requirements  or  rates  charged  by  such 
pipelines or facilities or other causes, we and our customers would have reduced capacity to transport, store or deliver 
natural gas or NGL products to end use markets or to receive deliveries of mixed NGLs, thereby reducing our revenues. 
Any temporary or permanent interruption at any key pipeline interconnect or in operations on third-party pipelines or 
facilities that would cause a material reduction in volumes transported on our pipelines or our gathering systems or 
processed, fractionated, treated, or stored at our facilities could have a material adverse effect on our business, financial 
condition, results of operations, and cash flows.

Our operating results for certain components of our business might fluctuate on a seasonal basis.

Revenues from certain components of our business can have seasonal characteristics. In many parts of the country, 
demand for natural gas and other fuels peaks during the winter. As a result, our overall operating results in the future 
might fluctuate substantially on a seasonal basis. Demand for natural gas and other fuels could vary significantly from 
our expectations depending on the nature and location of our facilities and pipeline systems and the terms of our natural 
gas transportation arrangements relative to demand created by unusual weather patterns.

We do not own all of the land on which our pipelines and facilities are located, which could disrupt our operations.

We do not own all of the land on which our pipelines and facilities have been constructed. As such, we are subject 
to the possibility of increased costs to retain necessary land use. In those instances in which we do not own the land 
on which our facilities are located, we obtain the rights to construct and operate our pipelines and gathering systems 
on land owned by third parties and governmental agencies for a specific period of time. In addition, some of our facilities 
cross Native American lands pursuant to rights-of-way of limited terms. We may not have the right of eminent domain 
over  land  owned  by  Native American  tribes.  Our  loss  of  these  rights,  through  our  inability  to  renew  right-of-way 
contracts or otherwise, could have a material adverse effect on our business, financial condition, results of operations, 
and cash flows.

Our business could be negatively impacted as a result of stockholder activism.

In recent years, stockholder activism, including threatened or actual proxy contests, has been directed against 

numerous public companies, including ours.

We were the target of a proxy contest from a stockholder activist, which resulted in our incurring significant costs. 
If stockholder activists were to again take or threaten to take actions against the Company or seek to involve themselves 
in the governance, strategic direction or operations of the Company, we could incur significant costs as well as the 
distraction of management, which could have an adverse effect on our business or financial results. In addition, actions 

31

of activist stockholders may cause significant fluctuations in our stock price based on temporary or speculative market 
perceptions or other factors that do not necessarily reflect the underlying fundamentals and prospects of our business.

Our costs and funding obligations for our defined benefit pension plans and costs for our other postretirement 
benefit plans are affected by factors beyond our control.

We have defined benefit pension plans and other postretirement benefit plans. The timing and amount of our 
funding requirements under the defined benefit pension plans depend upon a number of factors that we control, including 
changes to pension plan benefits, as well as factors outside of our control, such as asset returns, interest rates, and 
changes in pension laws. Changes to these and other factors that can significantly increase our funding requirements 
could have a significant adverse effect on our financial condition and results of operations.

Failure to attract and retain an appropriately qualified workforce could negatively impact our results of operations.

Events such as an aging workforce without appropriate replacements, mismatch of skill sets to future needs, the 
challenges of attracting new, qualified workers to the midstream energy industry, or unavailability of contract labor 
may lead to operating challenges such as lack of resources, loss of knowledge, and a lengthy time period associated 
with skill development, including with the workforce needs associated with projects and ongoing operations. Failure 
to hire and adequately obtain replacement employees, including the ability to transfer significant internal historical 
knowledge and expertise to the new employees, or the future availability and cost of contract labor may adversely affect 
our ability to manage and operate the businesses. If we are unable to successfully attract and retain an appropriately 
qualified workforce, results of operations could be negatively impacted.

Holders of our common stock may not receive dividends in the amount expected or any dividends.

We may not have sufficient cash each quarter to pay dividends or maintain current or expected levels of dividends. 
The actual amount of cash we dividend may fluctuate from quarter to quarter and will depend on various factors, some 
of which are beyond our control, including:

•  The amount of cash that our subsidiaries distribute to us;

•  The  amount  of  cash  we  generate  from  our  operations,  our  working  capital  needs,  our  level  of  capital 

expenditures, and our ability to borrow;

•  The restrictions contained in our indentures and credit facility and our debt service requirements;

•  The cost of acquisitions, if any.

A failure either to pay dividends or to pay dividends at expected levels could result in a loss of investor confidence, 
reputational damage, and a decrease in the value of our stock price.

If there is a determination that the spin-off of WPX Energy, Inc. (WPX) stock to our stockholders is taxable for U.S. 
federal income tax purposes because the facts, representations or undertakings underlying a U.S. Internal Revenue 
Service private letter ruling or a tax opinion are incorrect or for any other reason, then we and our stockholders 
could incur significant income tax liabilities.

In connection with our original separation plan that called for an initial public offering (IPO) of stock of WPX and 
a subsequent spin-off of our remaining shares of WPX to our stockholders, we obtained a private letter ruling from the 
IRS and an opinion of our outside tax advisor, to the effect that the distribution by us of WPX shares to our stockholders, 
and any related restructuring transaction undertaken by us, would not result in recognition for U.S. federal income tax 
purposes, of income, gain or loss to us or our stockholders under section 355 and section 368(a)(1)(D) of the U.S. 
Internal Revenue Code of 1986, as amended (Code), except for cash payments made to our stockholders in lieu of 
fractional shares of WPX common stock. In addition, we received an opinion from our outside tax advisor to the effect 

32

that the spin-off pursuant to our revised separation plan which was ultimately consummated on December 31, 2011, 
which did not involve an IPO of WPX shares, would not result in the recognition, for federal income tax purposes, of 
income, gain, or loss to us or our stockholders under section 355 and section 368(a)(1)(D) of the Code, except for cash 
payments made to our stockholders in lieu of fractional shares of WPX. The private letter ruling and opinion have relied 
on or will rely on certain facts, representations, and undertakings from us and WPX regarding the past and future 
conduct of the companies’ respective businesses and other matters. If any of these facts, representations, or undertakings 
are, or become, incorrect or are not otherwise satisfied, including as a result of certain significant changes in the stock 
ownership of us or WPX after the spin-off, or if the IRS disagrees with any such facts and representations upon audit, 
we and our stockholders may not be able to rely on the private letter ruling or the opinion of our tax advisor and could 
be subject to significant income tax liabilities.

Risks Related to Financing Our Business

Downgrades of our credit ratings, which are determined outside of our control by independent third parties, impact 
our liquidity, access to capital, and our costs of doing business.

Downgrades of our credit ratings increase our cost of borrowing and could require us to provide collateral to our 
counterparties, negatively impacting our available liquidity. In addition, our ability to access capital markets could 
continue to be limited by the downgrading of our credit ratings.

Credit rating agencies perform independent analysis when assigning credit ratings. This analysis includes a number 
of criteria such as, business composition, market, and operational risks, as well as various financial tests. Credit rating 
agencies continue to review the criteria for industry sectors and various debt ratings and may make changes to those 
criteria from time to time. Credit ratings are subject to revision or withdrawal at any time by the ratings agencies. As 
of the date of the filing of this report, we have been assigned an investment-grade credit rating by each of the three 
credit ratings agencies.

Difficult conditions in the global financial markets and the economy in general could negatively affect our business 
and results of operations.

Our businesses may be negatively impacted by adverse economic conditions or future disruptions in global financial 
markets. Included among these potential negative impacts are industrial or economic contraction leading to reduced 
energy demand and lower prices for our products and services and increased difficulty in collecting amounts owed to 
us by our customers. If financing is not available when needed, or is available only on unfavorable terms, we may be 
unable to implement our business plans or otherwise take advantage of business opportunities or respond to competitive 
pressures. In addition, financial markets have periodically been affected by concerns over U.S. fiscal and monetary 
policies. These concerns, as well as actions taken by the U.S. federal government in response to these concerns, could 
significantly and adversely impact the global and U.S. economies and financial markets, which could negatively impact 
us in the manner described above.

Restrictions in our debt agreements and the amount of our indebtedness may affect our future financial and operating 
flexibility.

Our total outstanding long-term debt (including current portion) as of December 31, 2019, was $22.3 billion.

The agreements governing our indebtedness contain covenants that restrict our and our material subsidiaries’ ability 
to incur certain liens to support indebtedness and our ability to merge or consolidate or sell all or substantially all of 
our assets in certain circumstances. In addition, certain of our debt agreements contain various covenants that restrict 
or limit, among other things, our ability to make certain distributions during the continuation of an event of default, 
the ability of our subsidiaries to incur additional debt, and our, and our material subsidiaries’, ability to enter into certain 
affiliate transactions and certain restrictive agreements. Certain of our debt agreements also contain, and those we enter 
into in the future may contain, financial covenants, and other limitations with which we will need to comply.

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Our debt service obligations and the covenants described above could have important consequences. For example, 

they could:

•  Make it more difficult for us to satisfy our obligations with respect to our indebtedness, which could in turn 

result in an event of default on such indebtedness;

• 

Impair  our  ability  to  obtain  additional  financing  in  the  future  for  working  capital,  capital  expenditures, 
acquisitions, general corporate purposes, or other purposes;

•  Diminish our ability to withstand a continued or future downturn in our business or the economy generally;

•  Require us to dedicate a substantial portion of our cash flow from operations to debt service payments, thereby 
reducing  the  availability  of  cash  for  working  capital,  capital  expenditures,  acquisitions,  the  payments  of 
dividends, general corporate purposes, or other purposes;

•  Limit our flexibility in planning for, or reacting to, changes in our business and the industry in which we 
operate, including limiting our ability to expand or pursue our business activities and preventing us from 
engaging in certain transactions that might otherwise be considered beneficial to us.

Our ability to comply with our debt covenants, to repay, extend, or refinance our existing debt obligations and to 
obtain future credit will depend primarily on our operating performance. Our ability to refinance existing debt obligations 
or obtain future credit will also depend upon the current conditions in the credit markets and the availability of credit 
generally. If we are unable to comply with these covenants, meet our debt service obligations, or obtain future credit 
on favorable terms, or at all, we could be forced to restructure or refinance our indebtedness, seek additional equity 
capital or sell assets. We may be unable to obtain financing or sell assets on satisfactory terms, or at all.

Our failure to comply with the covenants in the documents governing our indebtedness could result in events of 
default, which could render such indebtedness due and payable. We may not have sufficient liquidity to repay our 
indebtedness in such circumstances. In addition, cross-default or cross-acceleration provisions in our debt agreements 
could cause a default or acceleration to have a wider impact on our liquidity than might otherwise arise from a default 
or  acceleration  of  a  single  debt  instrument.  For  more  information  regarding  our  debt  agreements,  please  read                           
Note 15 – Debt and Banking Arrangements of Notes to Consolidated Financial Statements.

Changes to interest rates or increases in interest rates could adversely impact our access to credit, share price, our 
ability to issue securities or incur debt for acquisitions or other purposes, and our ability to make cash dividends at 
our intended levels.

Interest rates may increase in the future. As a result, interest rates on future credit facilities and debt offerings could 
be higher than current levels, causing our financing costs to increase accordingly. As with other yield-oriented securities, 
our share price will be impacted by the level of our dividends and implied dividend yield. The dividend yield is often 
used by investors to compare and rank yield-oriented securities for investment decision-making purposes. Therefore, 
changes in interest rates, either positive or negative, may affect the yield requirements of investors who invest in our 
shares, and a rising interest rate environment could have an adverse impact on our share price and our ability to issue 
equity or incur debt for acquisitions or other purposes and to pay cash dividends at our intended levels.

Our hedging activities might not be effective and could increase the volatility of our results.

In an effort to manage our financial exposure related to commodity price and market fluctuations, we have entered, 
and may in the future enter into contracts to hedge certain risks associated with our assets and operations. In these 
hedging activities, we have used, and may in the future use, fixed-price, forward, physical purchase, and sales contracts, 
futures, financial swaps, and option contracts traded in the over-the-counter markets or on exchanges. Nevertheless, 
no single hedging arrangement can adequately address all risks present in a given contract. For example, a forward 
contract that would be effective in hedging commodity price volatility risks would not hedge the contract’s counterparty 

34

credit  or  performance  risk. Therefore,  unhedged  risks  will  always  continue  to  exist. While  we  attempt  to  manage 
counterparty credit risk within guidelines established by our credit policy, we may not be able to successfully manage 
all credit risk and as such, future cash flows and results of operations could be impacted by counterparty default.

Risks Related to Regulations

The operation of our businesses might be adversely affected by regulatory proceedings, changes in government 
regulations or in their interpretation or implementation, or the introduction of new laws or regulations applicable 
to our businesses or our customers.

Public and regulatory scrutiny of the energy industry has resulted in the proposal and/or implementation of increased 
regulations.  Such  scrutiny  has  also  resulted  in  various  inquiries,  investigations,  and  court  proceedings,  including 
litigation of energy industry matters. Both the shippers on our pipelines and regulators have rights to challenge the rates 
we charge under certain circumstances. Any successful challenge could materially affect our results of operations.

Certain inquiries, investigations, and court proceedings are ongoing. Adverse effects may continue as a result of 
the uncertainty of ongoing inquiries, investigations, and court proceedings, or additional inquiries and proceedings by 
federal or state regulatory agencies or private plaintiffs. In addition, we cannot predict the outcome of any of these 
inquiries or whether these inquiries will lead to additional legal proceedings against us, civil or criminal fines and/or 
penalties, or other regulatory action, including legislation, which might be materially adverse to the operation of our 
business and our results of operations or increase our operating costs in other ways. Current legal proceedings or other 
matters, including environmental matters, suits, regulatory appeals, and similar matters might result in adverse decisions 
against us which, among other outcomes, could result in the imposition of substantial penalties and fines and could 
damage our reputation. The result of such adverse decisions, either individually or in the aggregate, could be material 
and may not be covered fully or at all by insurance.

In addition, existing regulations, including those pertaining to financial assurances to be provided by our businesses 
in respect of potential asset decommissioning and abandonment activities, might be revised, reinterpreted, or otherwise 
enforced in a manner which differs from prior regulatory action. New laws and regulations, including those pertaining 
to oil and gas hedging and cash collateral requirements, might also be adopted or become applicable to us, our customers, 
or our business activities. If new laws or regulations are imposed relating to oil and gas extraction, or if additional or 
revised levels of reporting, regulation, or permitting moratoria are required or imposed, including those related to 
hydraulic fracturing, the volumes of natural gas and other products that we transport, gather, process, and treat could 
decline, our compliance costs could increase, and our results of operations could be adversely affected.

The natural gas sales, transportation, and storage operations of our gas pipelines are subject to regulation by the 
FERC, which could have an adverse impact on their ability to establish transportation and storage rates that would 
allow them to recover the full cost of operating their respective pipelines, including a reasonable rate of return.

In addition to regulation by other federal, state, and local regulatory authorities, interstate pipeline transportation 

and storage service is subject to regulation by the FERC. Federal regulation extends to such matters as:

•  Transportation and sale for resale of natural gas in interstate commerce;

•  Rates, operating terms, types of services, and conditions of service;

•  Certification and construction of new interstate pipelines and storage facilities;

•  Acquisition, extension, disposition, or abandonment of existing interstate pipelines and storage facilities;

•  Accounts and records;

•  Depreciation and amortization policies;

35

•  Relationships with affiliated companies who are involved in marketing functions of the natural gas 

business;

•  Market manipulation in connection with interstate sales, purchases, or transportation of natural gas.

Regulatory or administrative actions in these areas, including successful complaints or protests against the rates 
of the gas pipelines, can affect our business in many ways, including decreasing tariff rates and revenues, decreasing 
volumes in our pipelines, increasing our costs, and otherwise altering the profitability of our pipeline business.

Our operations are subject to environmental laws and regulations, including laws and regulations relating to climate 
change and greenhouse gas emissions, which may expose us to significant costs, liabilities, and expenditures that 
could exceed our expectations.

Our operations are subject to extensive federal, state, tribal, and local laws and regulations governing environmental 
protection, endangered and threatened species, the discharge of materials into the environment, and the security of 
industrial facilities. Substantial costs, liabilities, delays, and other significant issues related to environmental laws and 
regulations are inherent in the gathering, transportation, storage, processing, and treating of natural gas, fractionation, 
transportation, and storage of NGLs, and crude oil transportation and production handling as well as waste disposal 
practices and construction activities. Failure to comply with these laws, regulations, and permits may result in the 
assessment of administrative, civil and/or criminal penalties, the imposition of remedial obligations, the imposition of 
stricter conditions on or revocation of permits, the issuance of injunctions limiting or preventing some or all of our 
operations, and delays or denials in granting permits.

Joint and several, strict liability may be incurred without regard to fault under certain environmental laws and 
regulations, for the remediation of contaminated areas and in connection with spills or releases of materials associated 
with natural gas, oil, and wastes on, under or from our properties and facilities. Private parties, including the owners 
of properties through which our pipeline and gathering systems pass and facilities where our wastes are taken for 
reclamation or disposal, may have the right to pursue legal actions to enforce compliance as well as to seek damages 
for noncompliance with environmental laws and regulations or for personal injury or property damage arising from 
our operations. Some sites at which we operate are located near current or former third-party hydrocarbon storage and 
processing or oil and natural gas operations or facilities, and there is a risk that contamination has migrated from those 
sites to ours.

We are generally responsible for all liabilities associated with the environmental condition of our facilities and 
assets, whether acquired or developed, regardless of when the liabilities arose and whether they are known or unknown. 
In connection with certain acquisitions and divestitures, we could acquire, or be required to provide indemnification 
against, environmental liabilities that could expose us to material losses, which may not be covered by insurance. In 
addition,  the  steps  we  could  be  required  to  take  to  bring  certain  facilities  into  compliance  could  be  prohibitively 
expensive, and we might be required to shut down, divest or alter the operation of those facilities, which might cause 
us to incur losses.

In addition, climate change regulations and the costs associated with the regulation of emissions of greenhouse 
gases have the potential to affect our business. Regulatory actions by the Environmental Protection Agency or the 
passage of new climate change laws or regulations could result in increased costs to operate and maintain our facilities, 
install new emission controls on our facilities, or administer and manage our GHG compliance program.  We believe 
it  is  possible  that  future  governmental  legislation  and/or  regulation  may  require  us  either  to  limit  GHG  emissions 
associated with our operations or to purchase allowances for such emissions. However, we cannot predict precisely 
what form these future regulations might take, the stringency of any such regulations or when they might become 
effective. Several legislative bills have been introduced in the United States Congress that would require carbon dioxide 
emission reductions. Previously considered proposals have included, among other things, limitations on the amount of 
GHGs that can be emitted (so called “caps”) together with systems of permitted emissions allowances. These proposals 
could require us to reduce emissions or to purchase allowances for such emissions.

36

In addition to activities on the federal level, state and regional initiatives could also lead to the regulation of GHG 
emissions sooner than and/or independent of federal regulation. These regulations could be more stringent than any 
federal legislation that may be adopted. Future legislation and/or regulation designed to reduce GHG emissions could 
make some of our activities uneconomic to maintain or operate.  We continue to monitor legislative and regulatory 
developments in this area and otherwise take efforts to limit and reduce GHG emissions from our facilities. Although 
the regulation of GHG emissions may have a material impact on our operations and rates, we believe it is premature 
to attempt to quantify the potential costs of the impacts.

If we are unable to recover or pass through a significant level of our costs related to complying with climate change 
regulatory requirements imposed on us, it could have a material adverse effect on our results of operations and financial 
condition. 

Item 1B.  Unresolved Staff Comments  

Not applicable.

Item 2.  Properties

Please read “Business” for a description of the location and general character of our principal physical properties. 
We generally own our facilities, although a substantial portion of our pipeline and gathering facilities is constructed 
and maintained pursuant to rights-of-way, easements, permits, licenses, or consents on and across properties owned by 
others.

Item 3.  Legal Proceedings 

Environmental

Certain  reportable  legal  proceedings  involving  governmental  authorities  under  federal,  state,  and  local  laws 
regulating the discharge of materials into the environment are described below. While it is not possible for us to predict 
the final outcome of the proceedings which are still pending, we do not anticipate a material effect on our consolidated 
financial position if we receive an unfavorable outcome in any one or more of such proceedings.

On June 13, 2013, an explosion and fire occurred at our formerly owned Geismar olefins plant and rendered the 
facility temporarily inoperable (Geismar Incident). On October 21, 2013, the EPA, Region 6, issued an Inspection 
Report pursuant to the Clean Air Act’s Risk Management Program following its inspection of the facility on June 24 
through  June  28,  2013. The  report  notes  the  EPA’s  preliminary  determinations  about  the  facility’s  documentation 
regarding process safety, process hazard analysis, as well as operating procedures, employee training, and other matters. 
On June 16, 2014, we received a request for information related to the Geismar Incident from the EPA under Section 
114 of the Clean Air Act to which we responded on August 13, 2014. We have worked with the agency to resolve these 
matters and in the second half of  2019, entered into a Stipulation of Settlement, which includes a penalty of $750,000 
that will be due within thirty days of the Court’s entry of the settlement. The Court set a fairness hearing on the settlement 
for December 11, 2019. Prior to the scheduled hearing, the Court continued the hearing without setting a new date.

On May 5, 2017, we entered into a Consent Order with the Georgia Department of Natural Resources, Environmental 
Protection Division (GADNR) pertaining to alleged violations of the Georgia Water Quality Control Act and associated 
rules arising from a permit issued by GADNR for construction of Transco’s Dalton expansion project. Pursuant to the 
Consent Order, we paid a fine of $168,750 and agreed to a Corrective Action Plan. 

On January 19, 2016, we received a Notice of Noncompliance with certain Leak Detection and Repair (LDAR) 
regulations under the Clean Air Act at our Moundsville Fractionator Facility from the EPA, Region 3. Subsequently, 
the EPA alleged similar violations of certain LDAR regulations at our Oak Grove Gas Plant. On March 19, 2018, we 
received a Notice of Violation of certain LDAR regulations at our former Ignacio Gas Plant from the EPA, Region 8, 
following an on-site inspection of the facility. On March 20, 2018, we also received a Notice of Violation of certain 
LDAR regulations at our Parachute Creek Gas Plant from the EPA, Region 8. All Notices were subsequently referred 
to a common attorney at the Department of Justice (DOJ). We are exploring global resolution of the claims at these 
facilities, as well as alleged violations at certain other facilities, with the DOJ. Global resolution would include both 

37

payment of a civil penalty and an injunctive relief component. We continue to work with the DOJ and the other agencies 
to resolve these claims, whether individually or globally, and negotiations are ongoing.

Other environmental matters called for by this Item are described under the caption “Environmental Matters” in 
Note 19 – Contingent Liabilities and Commitments of Notes to Consolidated Financial Statements included under 
Part II, Item 8 Financial Statements of this report, which information is incorporated by reference into this Item.

Other litigation

The additional information called for by this Item is provided in Note 19 – Contingent Liabilities and Commitments
of Notes to Consolidated Financial Statements included under Part II, Item 8 Financial Statements of this report, which 
information is incorporated by reference into this Item.

Item 4.  Mine Safety Disclosures

Not applicable.

38

Information About Our Executive Officers

The name, title, age, period of service, and recent business experience of each of our executive officers as of 

February 24, 2020, are listed below. 

Name and Position

Alan S. Armstrong

Director, Chief Executive Officer, and
President

  Age

  Business Experience in Past Five Years

  57

  2011 to present

  Director, Chief Executive Officer, and President, The

  2015 to 2018

Williams Companies, Inc.
  Chairman of the Board, WPZ

  2014 to 2018

  Chief Executive Officer, WPZ

2012 to 2018

Director of the general partner, WPZ

Walter J. Bennett

  50

  2020 to present

Senior Vice President Gathering &
Processing

2015 to 2019

  2013 to 2018

2017

Senior Vice President Gathering & Processing, The
Williams Companies, Inc.
Senior Vice President – West, The Williams
Companies, Inc.
Senior Vice President – West of the general partner,
WPZ
Director of the general partner, WPZ

John D. Chandler

  50

  2017 to present

  Senior Vice President and Chief Financial Officer,

Senior Vice President and Chief Financial
Officer

  2017 to 2018

  2009 to 2014

Debbie Cowan

  42

2018 to present

2013 to 2018

Senior Vice President – Chief Human
Resources Officer
Micheal G. Dunn

Executive Vice President and Chief
Operating Officer

The Williams Companies, Inc.
Director of the general partner, WPZ

Senior Vice President and Chief Financial Officer,
Magellan GP, LLC
Senior Vice President – Chief Human Resources
Officer, The Williams Companies, Inc.
Global Vice President of Human Resources, Koch
Chemical Technology Group, LLC

  54

  2017 to present

  Executive Vice President and Chief Operating Officer,

  2017 to 2018

2015 to 2016

  2010 to 2015

The Williams Companies, Inc.
Director of the general partner, WPZ

President / Executive Vice President, Questar
Pipeline / Questar Corporation
President and Chief Executive Officer, PacifiCorp
Energy

Scott A. Hallam

  43

  2020 to present

  Senior Vice President Transmission & Gulf of

Senior Vice President Transmission &
Gulf of Mexico

  2019

  Senior Vice President – Atlantic-Gulf, The Williams

Mexico, The Williams Companies, Inc.

2017 to 2019

2015 to 2017

2013 to 2015

Companies, Inc.
Vice President GM Atlantic-Gulf, The Williams
Companies, Inc.
Vice President Northeast OA, The Williams
Companies, Inc.
General Manager – Utica, ACMP

John E. Poarch

  54

  2020 to present

  Senior Vice President Project Execution, The

Williams Companies, Inc.

Senior Vice President Project Execution

2017 to 2019

  Senior Vice President – Engineering Services, The

2017

2015 to 2017

Williams Companies, Inc.
Vice President – Commercial - West, The Williams
Companies, Inc.
Vice President – Commercial & Business
Development, The Williams Companies, Inc.

  2011 to 2015

  General Manager – Eagle Ford, ACMP

39

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Name and Position

John D. Porter

  Age

  Business Experience in Past Five Years

  50

  2020 to present

  Vice President, Controller, and Chief Accounting

Officer, The Williams Companies, Inc.

Vice President, Controller, and Chief
Accounting Officer

  2017 to 2019

Vice President Enterprise Financial Planning &
Analysis and Investor Relations, The Williams
Companies

T. Lane Wilson

  53

  2017 to present

  Senior Vice President and General Counsel, The

2013 to 2017

Director of Investor Relations & Enterprise Planning

Senior Vice President, General Counsel

2009 to 2017

Chad J. Zamarin

  43

  2017 to present

Williams Companies, Inc.

United States Magistrate Judge for the Northern
District of Oklahoma

  Senior Vice President – Corporate Strategic

Development, The Williams Companies, Inc.

Senior Vice President – Corporate
Strategic Development

  2017 to 2018

Director of the general partner, WPZ

2014 to 2017

President – Pipeline and Midstream, Cheniere Energy

40

 
 
 
 
PART II

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 

Securities

Our common stock is listed on the New York Stock Exchange under the symbol “WMB.” At the close of business 

on February 19, 2020, we had 6,512 holders of record of our common stock.

Performance Graph

Set forth below is a line graph comparing our cumulative total stockholder return on our common stock (assuming 
reinvestment  of  dividends)  with  the  cumulative  total  return  of  the  S&P  500  Stock  Index,  the  Bloomberg 
Americas Pipelines Index, and the Arca Natural Gas Index for the period of five fiscal years commencing January 1, 
2015.  The  Bloomberg Americas Pipelines  Index  is  composed  of  Enbridge  Inc.,  Kinder  Morgan,  Inc.,  TC  Energy 
Corporation, ONEOK, Inc., Pembina Pipeline Corporation, Cheniere Energy, Inc., Targa Resources Corp., Inter Pipeline 
Ltd., and Williams. The Arca Natural Gas Index is comprised of over 20 highly capitalized companies in the natural 
gas industry involved primarily in natural gas exploration and production and natural gas pipeline transportation and 
transmission. The graph below assumes an investment of $100 at the beginning of the period. 

The Williams Companies, Inc................

S&P 500 Index .......................................

Bloomberg Americas Pipelines Index....

Arca Natural Gas Index .........................

2014
100.0

100.0

100.0

100.0

2015
60.8

101.4

55.0

61.0

2016
79.8

113.5

80.7

89.7

2017
81.5

138.3

80.5

76.3

2018
62.0

132.2

69.0

52.1

2019
70.8

173.8

93.4

51.5

41

Item 6.  Selected Financial Data

The following financial data at December 31, 2019 and 2018, and for each of the three preceding years in the 
period ended December 31, 2019, should be read in conjunction with the other financial information included in Part II, 
Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations and Part II, Item 8,
Financial Statements and Supplementary Data of this Form 10-K. All other financial data has been prepared from our 
accounting records.

Revenues .............................................................................. $
Income (loss) from continuing operations (1)......................
Amounts attributable to The Williams Companies, Inc.

available to common stockholders:
Income (loss) from continuing operations (2) ...................
Diluted income (loss) from continuing operations per

common share ................................................................
Total assets at December 31 .................................................
Commercial paper, lease liabilities, and long-term debt

Year Ended December 31,

2019

2018

2017

2016

2015

(Millions, except per-share amounts)
$ 7,499
$ 8,031
$ 8,686
(350)
2,509
193

8,201
729

$ 7,360
(1,314)

862

(156)

2,174

(424)

(571)

.71
46,040

(.16)
45,302

2.62
46,352

(.57)
46,835

(.76)
49,020

22,497
(including current portions) at December 31....................
13,363
Stockholders’ equity at December 31 (3).............................
Cash dividends declared per common share ........................
1.52
Diluted weighted-average shares outstanding (thousands) .. 1,214,011

22,414
14,660
1.36
973,626

20,935
9,656
1.20
828,518

23,502
4,643
1.68
750,673

24,487
6,148
2.45
749,271

_________
(1) 

Income (loss) from continuing operations:
•  For 2019 includes $464 million of impairments of certain assets, including a $354 million impairment of 
Constitution’s capitalized project costs, and $186 million impairments of certain equity-method investments, 
partially offset by a $122 million gain on the sale of our Jackalope equity-method investment;

•  For 2018 includes a $1.849 billion impairment of certain assets located in the Barnett Shale region, partially 
offset  by  a  $591  million  gain  on  the  sale  of  our  Four  Corners  area  assets,  a  $141  million  gain  on  the 
deconsolidation of certain Permian assets, and a $101 million gain from the sale of our Gulf Coast pipeline 
system assets;

•  For 2017 includes a $1.923 billion benefit for income taxes resulting from Tax Reform rate change and a 
$1.095 billion pre-tax gain on the sale of our Geismar Interest, partially offset by $1.248 billion of pre-tax 
impairments of certain assets and $776 million of pre-tax regulatory charges resulting from Tax Reform;
•  For 2016 includes an $873 million impairment of certain assets and a $430 million impairment of certain 

equity-method investments;

•  For 2015 includes a $1.4 billion impairment of certain equity-method investments and a $1.1 billion impairment 

of goodwill.

(2) 

Income  (loss)  from  continuing  operations  attributable  to  the Williams  Companies,  Inc.  available  to  common 
stockholders:
•  For 2019 includes benefit of $209 million reflecting the noncontrolling interests’ share of the impairment of 

Constitution’s capitalized project costs.  

(3)  Stockholders’ equity at December 31:

•  For 2019 includes a decrease related to a sale of a partial interest in our Northeast JV business;
•  For 2018 includes an increase reflecting our issuance of common stock associated with our merger with WPZ 

in August 2018;

•  For 2017 includes increases reflecting our issuance of common stock as part of our Financial Repositioning 

and a significant increase in our ownership of WPZ.

42

 
 
Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

General

We are an energy infrastructure company focused on connecting North America’s significant hydrocarbon resource 
plays to growing markets for natural gas and NGLs through our gas pipeline and midstream business. Our operations 
are located in the United States.

Our interstate natural gas pipeline strategy is to create value by maximizing the utilization of our pipeline capacity 
by  providing  high  quality,  low  cost  transportation  of  natural  gas  to  large  and  growing  markets.  Our  gas  pipeline 
businesses’ interstate transmission and storage activities are subject to regulation by the FERC and as such, our rates 
and charges for the transportation of natural gas in interstate commerce, and the extension, expansion or abandonment 
of jurisdictional facilities and accounting, among other things, are subject to regulation. The rates are established through 
the FERC’s ratemaking process. Changes in commodity prices and volumes transported have limited near-term impact 
on these revenues because the majority of cost of service is recovered through firm capacity reservation charges in 
transportation rates.

The  ongoing  strategy  of  our  midstream  operations  is  to  safely  and  reliably  operate  large-scale  midstream 
infrastructure where our assets can be fully utilized and drive low per-unit costs. We focus on consistently attracting 
new  business  by  providing  highly  reliable  service  to  our  customers. These  services  include  natural  gas  gathering, 
processing,  treating,  and  compression,  NGL  fractionation  and  transportation,  crude  oil  production  handling  and 
transportation, marketing services for NGL, crude oil and natural gas, as well as storage facilities.

As of December 31, 2019, our operations are presented within the following reportable segments: Atlantic-Gulf, 
Northeast G&P, and West, consistent with the manner in which our chief operating decision maker evaluates performance 
and allocates resources. All remaining business activities as well as corporate activities are included in Other. Our 
reportable segments are comprised of the following businesses:

•  Atlantic-Gulf  is  comprised  of  our  interstate  natural  gas  pipeline,  Transco,  and  natural  gas  gathering  and 
processing and crude oil production handling and transportation assets in the Gulf Coast region, including a 
51 percent interest in Gulfstar One (a consolidated variable interest entity), which is a proprietary floating 
production system, as well as a 50 percent equity-method investment in Gulfstream, a 60 percent equity-
method investment in Discovery, and a 41 percent equity-method investment in Constitution as of December 
31, 2019. 

•  Northeast  G&P  is  comprised  of  our  midstream  gathering,  processing,  and  fractionation  businesses  in  the 
Marcellus Shale region primarily in Pennsylvania, New York, and the Utica Shale region of eastern Ohio, as 
well as a 65 percent interest in our Northeast JV (a consolidated variable interest entity) which operates in 
West Virginia, Ohio, and Pennsylvania, a 66 percent interest in Cardinal (a consolidated variable interest entity) 
which operates in Ohio, a 69 percent equity-method investment in Laurel Mountain, a 58 percent equity-
method  investment  in  Caiman  II,  and Appalachia  Midstream  Services,  LLC,  which  owns  equity-method 
investments with an approximate average 66 percent interest in multiple gas gathering systems in the Marcellus 
Shale (Appalachia Midstream Investments).

•  West is comprised of our interstate natural gas pipeline, Northwest Pipeline, and our gas gathering, processing, 
and treating operations in the Rocky Mountain region of Colorado and Wyoming, the Barnett Shale region of 
north-central Texas, the Eagle Ford Shale region of south Texas, the Haynesville Shale region of northwest 
Louisiana,  and  the  Mid-Continent  region  which  includes  the Anadarko, Arkoma,  Delaware,  and  Permian 
basins. This segment also includes our NGL and natural gas marketing business, storage facilities, an undivided 
50 percent interest in an NGL fractionator near Conway, Kansas, a 50 percent equity-method investment in 
OPPL, a 50 percent equity-method investment in RMM, and a 15 percent equity-method investment in Brazos 
Permian II. West also included our former natural gas gathering and processing assets in the Four Corners 
area of New Mexico and Colorado, which were sold during the fourth quarter of 2018 (see Note 3 – Acquisitions 
and Divestitures of Notes to Consolidated Financial Statements), and our former 50 percent interest in Jackalope 
(an equity-method investment following deconsolidation as of June 30, 2018), which was sold in April 2019, 

43

and our previously owned 50 percent equity-method investment in the Delaware basin gas gathering system 
(DBJV) (see Note 6 – Investing Activities of Notes to Consolidated Financial Statements).

•  Other includes minor business activities that are not operating segments, as well as corporate operations.  Other 
also includes our previously owned operations, including an 88.5 percent undivided interest in an olefins 
production  facility  in  Geismar,  Louisiana,  which  was  sold  in  July  2017  (see  Note  3  – Acquisitions  and 
Divestitures of Notes to Consolidated Financial Statements), and a refinery grade propylene splitter in the 
Gulf region, which was sold in June 2017.

Unless indicated otherwise, the following discussion and analysis of results of operations and financial condition 
and  liquidity  relates  to  our  current  continuing  operations  and  should  be  read  in  conjunction  with  the  consolidated 
financial statements and notes thereto included in Part II, Item 8 of this report. Effective January 1, 2020, the composition 
of our reportable segments changed (see Part I, Item I Business Segments for further discussion). 

Dividends

In December 2019, we paid a regular quarterly dividend of $0.38 per share. On January 28, 2020, our board of 

directors approved a regular quarterly dividend of $0.40 per share payable on March 30, 2020.

Overview

Net income (loss) attributable to The Williams Companies, Inc., for the year ended December 31, 2019, increased 

$1.005 billion compared to the year ended December 31, 2018, reflecting:

•  A $1.451 billion decrease in  Impairment of certain assets;

•  A  $431  million  increase  in  Service  revenues  primarily  associated  with  Transco  expansion  projects,  the 
consolidation of UEOM beginning March 2019, and growth in Northeast G&P volumes, partially offset by 
lower revenues from our Barnett Shale operations primarily associated with the reduced recognition of deferred 
revenue and the end of a contractual MVC period, as well as the absence of revenues from operations sold or 
deconsolidated during 2018;

•  A $484 million decrease to Net income (loss) attributable to noncontrolling interests primarily due to the WPZ 
Merger in the third quarter of 2018, as well as the noncontrolling interests’ share of the 2019 Constitution 
impairment.

These favorable changes were partially offset by:

•  A $694 million decrease in the Gain on sale of certain assets and businesses primarily related to the sale of 

the Four Corners area business in the fourth quarter of 2018;

•  A $266 million decrease in Other investing income (loss) – net primarily due to the absence of 2018 gains on 
deconsolidations and 2019 impairments of equity-method investments, partially offset by a 2019 gain on the 
sale of our interest in Jackalope;

• 

• 

• 

$138 million of lower commodity margins;

$74 million of higher net interest expense;

$58 million lower allowance for equity funds used during construction (AFUDC);

•  A $197 million increase in provision for income taxes driven by higher pre-tax income, partially offset by the 
absence of a 2018 charge to establish a valuation allowance on deferred tax assets that may not be realized 
following the WPZ merger.

44

Acquisition of UEOM

As of December 31, 2018, we owned a 62 percent interest in UEOM which we accounted for as an equity-method 
investment. On March 18, 2019, we signed and closed the acquisition of the remaining 38 percent interest in UEOM. 
Total consideration paid, including post-closing adjustments, was $741 million in cash funded through credit facility 
borrowings and cash on hand. As a result of acquiring this additional interest, we obtained control of and now consolidate 
UEOM. (See Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial Statements.)

Northeast JV

Concurrent with the UEOM acquisition, we executed an agreement whereby we contributed our consolidated 
interests in UEOM and our Ohio Valley midstream business to a newly formed partnership. In June 2019, our partner 
invested approximately $1.33 billion for a 35 percent ownership interest, and we retained 65 percent ownership of, as 
well as operate and consolidate, the Northeast JV business. (See Note 3 – Acquisitions and Divestitures of Notes to 
Consolidated Financial Statements.)

Sale of Jackalope

In April 2019, we sold our 50 percent equity-method interest in Jackalope for $485 million in cash, resulting in a 
gain on the disposition of $122 million. (See Note 6 – Investing Activities of Notes to Consolidated Financial Statements.)

Constitution

Although Constitution received a certificate of public convenience and necessity from the FERC to construct and  
operate the proposed pipeline and obtained, among other approvals, a waiver of the water quality certification under 
Section 401 of the Clean Water Act for the New York portion of the project, the members of Constitution, following 
extensive evaluation and discussion, recently determined that the underlying risk-adjusted return for this greenfield 
pipeline project has diminished in such a way that further development is no longer supported. (See Note 4 – Variable 
Interest Entities of Notes to Consolidated Financial Statements for further discussion.)

Expansion Project Updates

Significant expansion project updates for the period, including projects placed into service are described below. 

Ongoing major expansion projects are discussed later in Company Outlook.

Northeast G&P

Ohio River Supply Hub Expansion

We agreed to expand our services for certain customers to provide additional rich gas processing capacity in 
the Marcellus and Upper Devonian Shale in West Virginia and Pennsylvania. Associated with these agreements, 
we have expanded the inlet processing capacity of our Oak Grove facility to 400 MMcf/d. We have also constructed 
a new NGL pipeline from Moundsville to the Harrison Hub fractionation facility to provide an additional outlet 
for NGLs. These expansions are supported by long-term, fee-based agreements and volumetric commitments. 

Susquehanna Supply Hub Expansion

In November 2019, we completed a 500 MMcf/d expansion of the gathering systems in the Susquehanna 

Supply Hub to bring the capacity to approximately 4.3 Bcf/d.

Atlantic-Gulf

Rivervale South to Market 

In August 2018, we received approval from the FERC to expand Transco’s existing natural gas transmission 
system  to  provide  incremental  firm  transportation  capacity  from  the  existing  Rivervale  interconnection  with 
Tennessee Gas Pipeline on Transco’s North New Jersey Extension to other existing Transco locations within New 

45

Jersey. The project was placed into partial service in July 2019. The remaining portion of the project was placed 
into service in September 2019. The full project increased capacity by 190 Mdth/d.

Norphlet Project

In March 2016, we announced that we reached an agreement to provide deepwater gas gathering services to 
the Appomattox development in the Gulf of Mexico. We completed modifications to install an alternate delivery 
route to our Main Pass 261 Platform, as well as modifications to our onshore Mobile Bay processing facility. The 
project went in service early in July 2019, at which time we also purchased a 54-mile-long, 16-inch-diameter 
pipeline (the Norphlet Pipeline) for $200 million. This pipeline transports gas from the Appomattox development 
to our Main Pass 261 Platform.

Gateway

In December 2018, we received approval from the FERC to expand Transco’s existing natural gas transmission 
system  to  provide  incremental  firm  transportation  capacity  from  PennEast  Pipeline  Company’s  proposed 
interconnection with Transco’s mainline south of Station 205 in New Jersey to other existing Transco meter stations 
within New Jersey. The project was placed into service in December 2019 and increased capacity by 65 Mdth/d.

Gulf Connector

In January 2019, the Gulf Connector project was placed into service. This project expanded Transco’s existing 
natural gas transmission system to provide incremental firm transportation capacity from Station 65 in Louisiana 
to delivery points in Wharton and San Patricio Counties, Texas. The project increased capacity by 475 Mdth/d.

West

North Seattle Lateral Upgrade

In July 2018, we received approval from the FERC to expand delivery capabilities on Northwest Pipeline’s 
North Seattle Lateral. The project consists of the removal and replacement of approximately 5.9 miles of 8-inch 
diameter pipeline with new 20-inch diameter pipeline. The project was placed into service in November 2019. The 
project increased delivery capacity by approximately 159 Mdth/d. 

Wamsutter Expansion

We have expanded our gathering and processing infrastructure in the Wamsutter region of Wyoming in order 
to  meet  our  customers’  production  plans.  We  have  completed  construction  of  new  compressor  stations  and 
modifications to our processing facilities, which were placed into service throughout 2019. The expansion added 
approximately 20 miles of gathering pipelines and approximately 15,000 horsepower of compression. 

Filing of Rate Case

On August 31, 2018, Transco filed a general rate case with the FERC for an overall increase in rates. In September 
2018, with the exception of certain rates that reflected a rate decrease, the FERC accepted and suspended our general 
rate filing to be effective March 1, 2019, subject to refund and the outcome of a hearing. The specific rates that reflected 
a rate decrease were accepted, without suspension, to be effective October 1, 2018, as requested by Transco, and were 
not subject to refund. In March 2019, the FERC accepted our motion to place the rates that were suspended by the 
September 2018 order into effect on March 1, 2019, subject to refund. In October 2019, we reached an agreement on 
the terms of a settlement with the participants that would resolve all issues in the rate case without the need for a hearing, 
and on December 31, 2019, we filed a formal stipulation and agreement with the FERC setting forth such terms of 
settlement.    We  anticipate  FERC  approval  of  the  stipulation  and  agreement  in  the  second  quarter  of  2020. As  of 
December 31, 2019, we have provided a $189 million reserve for rate refunds related to increased rates collected since 
March 2019, which we believe is adequate for any refunds that may be required. 

46

Commodity Prices

NGL per-unit margins were approximately 44 percent lower in 2019 compared to 2018 primarily due to a 31 percent 
and a 44 percent decrease in per-unit non-ethane and ethane sales prices, respectively, slightly offset by an approximate 
10 percent decrease in per-unit natural gas feedstock prices.

NGL margins are defined as NGL revenues less any applicable Btu replacement cost, plant fuel, and third-party 
transportation and fractionation. Per-unit NGL margins are calculated based on sales of our own equity volumes at the 
processing plants. Our equity volumes include NGLs where we own the rights to the value from NGLs recovered at 
our plants under both “keep-whole” processing agreements, where we have the obligation to replace the lost heating 
value with natural gas, and “percent-of-liquids” agreements whereby we receive a portion of the extracted liquids with 
no obligation to replace the lost heating value. 

The potential impact of commodity prices on our business is further discussed in the following Company Outlook.

Company Outlook

Our strategy is to provide large-scale energy infrastructure designed to maximize the opportunities created by the 
vast supply of natural gas and natural gas products that exists in the United States. We accomplish this by connecting 
the growing demand for cleaner fuels and feedstocks with our major positions in the premier natural gas and natural 
gas  products  supply  basins.  We  continue  to  maintain  a  strong  commitment  to  safety,  environmental  stewardship, 
operational excellence, and customer satisfaction. We believe that accomplishing these goals will position us to deliver 
safe and reliable service to our customers and an attractive return to our shareholders.

Our business plan for 2020 includes a continued focus on earnings and cash flow growth, while continuing to 
improve leverage metrics and control operating costs. Many of our producer customers are being impacted by extremely 
low natural gas and NGL prices, which are driving decreased drilling. We are responding by reducing the pace of our 
capital growth spending in our gathering and processing business and remaining committed to operating cost discipline. 

In 2020, our operating results are expected to include increases from Transco’s recent expansion projects placed 
in-service and general rate settlement as previously discussed. We also expect an increase from a full year contribution 
from the Norphlet project, partially offset by lower deferred revenue amortization from Gulfstar, both in the Eastern 
Gulf  region.  Northeast  results  are  expected  to  increase  from  higher  gathering  and  processing  volumes.We  expect  
decreases in the West primarily due to lower deferred revenue amortization in the Barnett Shale and lower revenues 
from our Haynesville operations, partially offset by increased results from our DJ Basin and Eagle Ford operations. 
Additionally, we expect our recently implemented organizational realignment will benefit our expenses.

Our growth capital and investment expenditures in 2020 are expected to be in a range from $1.1 billion to $1.3 
billion. Growth capital spending in 2020 primarily includes Transco expansions, all of which are fully contracted with 
firm transportation agreements, and our Bluestem NGL pipeline project in the Mid-Continent region. In addition to 
growth capital and investment expenditures, we also remain committed to projects that maintain our assets for safe and 
reliable operations, as well as projects that meet legal, regulatory, and/or contractual commitments. 

Potential risks and obstacles that could impact the execution of our plan include:

•  Opposition to, and legal regulations affecting, our infrastructure projects, including the risk of delay or denial 

in permits and approvals needed for our projects;

•  Counterparty credit and performance risk;

•  Unexpected significant increases in capital expenditures or delays in capital project execution;

•  Unexpected changes in customer drilling and production activities, which could negatively impact gathering 

and processing volumes;

47

•  Lower than anticipated demand for natural gas and natural gas products which could result in lower than 

expected volumes, energy commodity prices, and margins;

•  General economic, financial markets, or further industry downturns, including increased interest rates;

•  Physical damages to facilities, including damage to offshore facilities by named windstorms;

•  Other risks set forth under Part I, Item 1A. Risk Factors in this report.

We seek to maintain a strong financial position and liquidity, as well as manage a diversified portfolio of energy 

infrastructure assets which continue to serve key growth markets and supply basins in the United States.

Expansion Projects

Our ongoing major expansion projects include the following:

Atlantic-Gulf

Hillabee

In February 2016, the FERC issued a certificate order for the initial phases of Transco’s Hillabee Expansion 
Project. The project involves an expansion of Transco’s existing natural gas transmission system from Station 85 
in west central Alabama to a new interconnection with the Sabal Trail pipeline in Alabama. The project is being 
constructed in phases, and all of the project expansion capacity is dedicated to Sabal Trail pursuant to a capacity 
lease agreement. Phase I was completed in 2017 and it increased capacity by 818 Mdth/d. The in-service date of 
Phase II is planned for the second quarter of 2020, and together Phases I and II are expected to increase capacity 
by 1,025 Mdth/d.

Northeast Supply Enhancement

In May 2019, we received approval from the FERC to expand Transco’s existing natural gas transmission 
system to provide incremental firm transportation capacity from Station 195 in Pennsylvania to the Rockaway 
Delivery Lateral transfer point in New York. Approvals required for the project from the New York State Department 
of  Environmental Conservation and the New Jersey Department of Environmental Protection remain pending, 
with each such agency having denied, without prejudice, Transco’s applications for such approvals. We have refiled 
our applications for those approvals and have addressed the technical issues identified by the agencies. We plan 
to place the project into service in the fall of 2021, assuming timely receipt of these remaining approvals.  The 
project is expected to increase capacity by 400 Mdth/d.

Southeastern Trail

In October 2019, we received approval from the FERC to expand Transco’s existing natural gas transmission 
system to provide incremental firm transportation capacity from the Pleasant Valley interconnect with Dominion’s 
Cove Point Pipeline in Virginia to the Station 65 pooling point in Louisiana. We plan to place the project into 
service in late 2020. The project is expected to increase capacity by 296 Mdth/d.

Leidy South

In July 2019, we filed an application with the FERC for approval of the project to expand Transco’s existing 
natural gas transmission system and also extend its system through a capacity lease with National Fuel Gas Supply 
Corporation that will enable us to provide incremental firm transportation from Clermont, Pennsylvania and from 
the  Zick  interconnection  on  Transco’s  Leidy  Line  to  the  River  Road  regulating  station  in  Lancaster  County, 
Pennsylvania. We plan to place the project into service as early as the fourth quarter of 2021, assuming timely 
receipt of all necessary regulatory approvals. The project is expected to increase capacity by 582 Mdth/d.

48

West

Project Bluestem

We are expanding our presence in the Mid-Continent region through building a 188-mile NGL pipeline from 
our fractionator near Conway, Kansas to an interconnect with a third-party NGL pipeline system in Oklahoma, 
providing us with firm access to Mt. Belvieu pricing. As part of the project, the third-party intends to construct a 
110-mile  pipeline  extension  of  their  existing  NGL  pipeline  system  that  will  have  an  initial  capacity  of              
120 Mbbls/d. Further, during the first quarter of 2019, we exercised an option to purchase a 20 percent equity 
interest in a Mt. Belvieu fractionation train developed by the third party. The pipeline and extension projects are 
expected to be placed into service during the first quarter of 2021.

Critical Accounting Estimates

The  preparation  of  financial  statements  in  conformity  with  generally  accepted  accounting  principles  requires 
management to make estimates and assumptions.  We believe that the nature of these estimates and assumptions is 
material due to the subjectivity and judgment necessary, or the susceptibility of such matters to change, and the impact 
of these on our financial condition or results of operations.

Pension and Postretirement Obligations 

We have employee benefit plans that include pension and other postretirement benefits. Net periodic benefit cost 
and obligations for these plans are impacted by various estimates and assumptions. These estimates and assumptions 
include the expected long-term rates of return on plan assets, discount rates, cash balance interest crediting rate, and 
employee  demographics,  including  retirement  age  and  mortality.  These  assumptions  are  reviewed  annually  and 
adjustments are made as needed. The assumptions utilized to compute cost and the benefit obligations are shown in 
Note 10 – Employee Benefit Plans of Notes to Consolidated Financial Statements.

The following table presents the estimated increase (decrease) in net periodic benefit cost and obligations resulting 

from a one-percentage-point change in the specific assumption. 

Benefit Cost

Benefit Obligation

One-
Percentage-
Point
Increase

One-
Percentage-
Point
Decrease

One-
Percentage-
Point
Increase

One-
Percentage-
Point
Decrease

Pension benefits:

Discount rate ...................................................................... $
Expected long-term rate of return on plan assets................
Cash balance interest crediting rate ....................................

Other postretirement benefits:

Discount rate ......................................................................
Expected long-term rate of return on plan assets................

(2) $

(12)
12

1
(2)

(Millions)

$

4
12
(10)

2
2

(102) $
—
71

(23)
—

120
—
(60)

28
—

Our expected long-term rates of return on plan assets, as determined at the beginning of each fiscal year, are based 
on the average rate of return expected on the funds invested in the plans. We determine our long-term expected rates 
of return on plan assets using our expectations of capital market results, which include an analysis of historical results 
as well as forward-looking projections. These capital market expectations are based on a period of at least 10 years and 
take into account our investment strategy and mix of assets. We develop our expectations using input from our third-
party independent investment consultant. The forward-looking capital market projections start with current conditions 
of interest rates, equity pricing, economic growth, and inflation and those are overlaid with forward looking projections 
of normal inflation, growth, and interest rates to determine expected returns. The capital market return projections for 
specific asset classes in the investment portfolio are then applied to the relative weightings of the asset classes in the 
investment portfolio. The resulting rates are an estimate of future results and, thus, likely to be different than actual 
results.

49

 
 
 
Our expected long-term rate of return on plan assets used for our pension plans was 5.26 percent in 2019. The 
2019 actual return on plan assets for our pension plans was approximately 19.0 percent. The 10-year average rate of 
return on pension plan assets through December 2019 was approximately 8.1 percent. The expected rates of return on 
plan assets are long-term in nature and are not significantly impacted by short-term market performance. Changes to 
our asset allocation also impact the expected rates of return.

The discount rates are used to measure the benefit obligations of our pension and other postretirement benefit 
plans. The objective of the discount rates is to determine the amount, if invested at the December 31 measurement date 
in a portfolio of high-quality debt securities, that will provide the necessary cash flows when benefit payments are due. 
Increases in the discount rates decrease the obligation and, generally, decrease the related cost. The discount rates for 
our pension and other postretirement benefit plans are determined separately based on an approach specific to our plans 
and their respective expected benefit cash flows as described in Note 1 – General, Description of Business, Basis of 
Presentation, and Summary of Significant Accounting Policies and Note 10 – Employee Benefit Plans of Notes to 
Consolidated Financial Statements. Our discount rate assumptions are impacted by changes in general economic and 
market conditions that affect interest rates on long-term, high-quality debt securities as well as by the duration of our 
plans’ liabilities. 

The cash balance interest crediting rate assumption represents the average long-term rate by which the pension 
plans’ cash balance accounts are expected to grow. Interest on the cash balance accounts is based on the 30-year U.S. 
Treasury securities rate and is credited to the accounts quarterly. An increase in this rate causes the pension obligation 
and cost to increase.

Equity-Method Investments

We  continue  to  monitor  our  equity-method  investments  for  any  indications  that  the  carrying  value  may  have 
experienced an other-than-temporary decline in value. When evidence of a loss in value has occurred, we compare our 
estimate of the fair value of the investment to the carrying value of the investment to determine whether an impairment 
has occurred. We generally estimate the fair value of our investments using an income approach where significant 
judgments and assumptions include expected future cash flows and the appropriate discount rate. We also utilize a form 
of market approach to estimate the fair value of our investments. During 2019, we recognized impairments totaling 
$186 million related to our equity-method investments. (See Note 18 – Fair Value Measurements, Guarantees, and 
Concentration of Credit Risk of Notes to Consolidated Financial Statements.)

50

Results of Operations

Consolidated Overview

The following table and discussion is a summary of our consolidated results of operations for the three years ended 
December 31, 2019. The results of operations by segment are discussed in further detail following this consolidated 
overview discussion.

Year Ended December 31,

$ Change
from
2018*

% Change
from
2018*

2019

2018

(Millions)

$ Change
from
2017*

% Change
from
2017*

2017

Revenues:

Service revenues .......................................... $ 5,933
Service revenues – commodity

consideration............................................
Product sales ................................................
Total revenues..........................................

Costs and expenses:

Product costs................................................
Processing commodity expenses .................
Operating and maintenance expenses..........
Depreciation and amortization expenses .....
Selling, general, and administrative

expenses...................................................
 Impairment of certain assets ........................
Gain on sale of certain assets and

businesses ................................................

Regulatory charges resulting from Tax

Reform .....................................................
Other (income) expense – net ......................
Total costs and expenses..........................
Operating income (loss)...................................
Equity earnings (losses)...................................
Other investing income (loss) – net .................
Interest expense ...............................................
Other income (expense) – net ..........................
Income (loss) from continuing operations

before income taxes .....................................
Provision (benefit) for income taxes................
Income (loss) from continuing operations.......
Income (loss) from discontinued operations....
Net income (loss).........................................
Less: Net income (loss) attributable to
noncontrolling interests .........................

203
2,065
8,201

1,961
105
1,468
1,714

558
464

2

—
8
6,280
1,921
375
(79)
(1,186)
33

1,064
335
729
(15)
714

Net income (loss) attributable to The

Williams Companies, Inc......................... $

850

+431

-197
-719

+746
+32
+39
+11

+11
+1,451

-694

-17
+59

-21
-266
-74
-59

+8% $ 5,502

-49%
-26%

+28%
+23%
+3%
+1%

+2%
+76%

400
2,784
8,686

2,707
137
1,507
1,725

569
1,915

NM

(692)

-100%
+88%

(17)
67
7,918
768
396
-5%
NM
187
-7% (1,112)
92
-64%

+190

+400
+65

-407
-137
+69
+11

+25
-667

-403

+691
+4

-38
-95
-29
+117

+4% $ 5,312

NM
+2%

-18%
NM
+4%
+1%

+4%
-53%

—
2,719
8,031

2,300
—
1,576
1,736

594
1,248

-37% (1,095)

NM
+6%

674
71
7,104
927
434
-9%
-34%
282
-3% (1,083)
(25)
NM

-197

-143%

-15

NM

(136)

+484

NM

331
138
193
—
193

348

-2,112

NM

—

—%

535
(1,974)
2,509
—
2,509

-13

-4%

335

$

(155)

$ 2,174

_______
*  + = Favorable change; - = Unfavorable change; NM = A percentage calculation is not meaningful due to a change 

in signs, a zero-value denominator, or a percentage change greater than 200.

51

 
 
 
2019 vs. 2018

Service revenues increased primarily due to higher transportation fee revenues at Transco associated with expansion 
projects placed in service in 2019 and 2018, as well as the impact of the consolidation of UEOM, higher Northeast 
volumes at the Susquehanna Supply Hub and Ohio Valley Midstream regions, and higher gathering rates and volumes 
at the Utica Shale region. These increases are partially offset by the absence of revenues associated with asset divestitures 
and deconsolidations during 2018, including our former Four Corners area operations, as well as lower revenue in the 
Barnett Shale associated with the end of a contractual MVC period and lower revenue at Gulfstar primarily associated 
with producer operational issues.

Service revenues – commodity consideration decreased due to lower NGL prices and lower volumes primarily due 
to the absence of our former Four Corners area operations. These revenues represent consideration we receive in the 
form of commodities as full or partial payment for processing services provided. Most of these NGL volumes are sold 
within the month processed and therefore are offset in Product costs below.

Product sales decreased primarily due to lower NGL and natural gas prices associated with our marketing and 
equity NGL sales activities, lower volumes from our equity NGL sales primarily reflecting the absence of our former 
Four Corners area operations, and lower system management gas sales, partially offset by higher marketing volumes. 
Marketing sales and system management gas sales are substantially offset in Product costs.

Product costs decreased primarily due to lower NGL and natural gas prices associated with our marketing and 
equity NGL production activities. This decrease also includes lower volumes acquired as commodity consideration for 
NGL  processing  services  reflecting  the  absence  of  our  former  Four  Corners  area  operations  and  lower  system 
management gas purchases, partially offset by higher volumes for marketing activities.

Processing commodity expenses decreased primarily due to lower production of equity NGLs primarily related to 
ethane rejection and the absence of our former Four Corners area operations, and lower prices for natural gas purchases 
associated with our NGL production.

Operating and maintenance expenses decreased primarily due to the absence of our former Four Corners area 
operations  and  lower  contracted  services  at Transco  primarily  due  to  the  timing  of  required  engine  overhauls  and 
integrity testing. These decreases are partially offset by the impact of the consolidation of UEOM and by a $32 million 
charge for severance and related costs primarily associated with a voluntary separation program (VSP) in 2019.

Depreciation and amortization expenses decreased primarily due to the 2018 impairment of certain assets in the 
Barnett Shale region and the absence of assets disposed including our former Four Corners area operations, partially 
offset by new assets placed in service and by the impact of the consolidation of UEOM.

Selling, general, and administrative expenses decreased primarily due to the absences of a charitable contribution 
of preferred stock to the Williams Foundation, Inc. (see Note 16 – Stockholders' Equity of Notes to Consolidated 
Financial Statements) and fees associated with the WPZ Merger, partially offset by a $25 million charge for severance 
and related costs primarily associated with our 2019 VSP, and transaction expenses associated with the acquisition of 
UEOM and the formation of the Northeast JV.

 Impairment of certain assets includes 2019 impairments of our Constitution development project, certain Eagle 
Ford Shale gathering assets, and certain assets that may no longer be in use or are surplus in nature. Asset impairments 
in  2018  included  certain  assets  in  the  Barnett  Shale  region  and  certain  idle  pipelines  (see  Note  18  –  Fair  Value 
Measurements, Guarantees, and Concentration of Credit Risk of Notes to Consolidated Financial Statements).

Gain on sale of certain assets and businesses includes gains recognized on the sales of our Four Corners area and 
our Gulf Coast pipeline systems in 2018 (see Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial 
Statements).

The favorable change in Other (income) expense – net within Operating income (loss) includes net favorable 
changes to charges and credits to regulatory assets and liabilities, partially offset by the absence of a 2018 gain on asset 
retirement (see Note 7 – Other Income and Expenses of Notes to Consolidated Financial Statements).

52

The favorable change in Operating income (loss) includes lower impairments of assets, an increase in Service 
revenues primarily associated with Transco projects placed in-service and higher volumes in the Northeast region, the 
favorable impact of acquiring the additional interest of UEOM, and higher Transco rates and favorable changes in the 
amortization of regulatory assets and liabilities. The change is also impacted favorably by the absence of a charitable 
contribution of preferred stock to the Williams Foundation, Inc., and the absence of fees associated with the WPZ 
Merger. These favorable changes were partially offset by the impact of asset divestitures and deconsolidations during 
2018, including the related gains on sales. They were also partially offset by lower margins associated with our equity 
NGL production primarily associated with lower prices, higher depreciation expense associated with new assets placed 
in service, and charges for severance and related costs primarily associated with our VSP.

The unfavorable change in Equity earnings (losses) is primarily due to 2019 losses from our Brazos Permian II 
investment acquired in December 2018 of $14 million, the impact of the consolidation of UEOM during the first quarter 
of 2019 which reduced equity earnings by $9 million, and a $7 million unfavorable impact related to the April 2019 
sale of our Jackalope investment. Additionally, equity earnings at Aux Sable decreased $9 million related to lower rates 
reflecting lower NGL prices. These decreases are partially offset by improved results at our Appalachia Midstream 
Investments of $20 million.

The unfavorable change in Other investing income (loss) – net includes higher impairments of equity-method 
investments, the absence of 2018 gains on the deconsolidations of our Delaware basin assets and Jackalope, and a 2019 
loss on the deconsolidation of Constitution. These were partially offset by a 2019 gain on the disposition of Jackalope 
(see Note 6 – Investing Activities of Notes to Consolidated Financial Statements).

Interest expense increased primarily due to an increase in financing obligations associated with Transco’s Atlantic 
Sunrise project and lower Interest capitalized related to construction projects that have been placed into service. (See 
Note 15 – Debt and Banking Arrangements of Notes to Consolidated Financial Statements.)

The unfavorable change in Other income (expense) – net below Operating income (loss) is primarily due to a 
decrease in equity AFUDC associated with reduced capital expenditures on projects, partially offset by the absence of 
2018 unfavorable settlement charges from our pension early payout program (see Note 7 – Other Income and Expenses
of Notes to Consolidated Financial Statements).

Provision (benefit) for income taxes changed unfavorably primarily due to higher pre-tax income attributable to 
The Williams Companies, Inc, partially offset by the absence of a charge to establish a $105 million valuation allowance, 
recorded in 2018, on certain deferred tax assets that may not be realized following the WPZ merger. See Note 8 – 
Provision (Benefit) for Income Taxes of Notes to Consolidated Financial Statements for a discussion of the effective 
tax rate compared to the federal statutory rate for both periods.

The favorable change in Net income (loss) attributable to noncontrolling interests is primarily due to our third- 
quarter 2018 acquisition of the publicly held interests in WPZ associated with the WPZ Merger, the impairment of 
Constitution project costs, and lower results at Gulfstar.

2018 vs. 2017

Service revenues increased primarily due to higher transportation fee revenues at Transco associated with expansion 
projects placed in-service in 2017 and 2018, as well as higher gathering volumes at the Susquehanna Supply Hub and 
Ohio River Supply Hub. These increases were partially offset by an unfavorable change in the rate of deferred revenue 
recognition  resulting  from  implementing  Accounting  Standards  Update  2014-09  “Revenue  from  Contracts  with 
Customers” (ASC 606), reduced revenues from our Four Corners area operations that were sold in October 2018, a 
reduction of rates resulting from a Northwest Pipeline rate case settlement, and a decrease following the Jackalope 
deconsolidation.

Service revenues – commodity consideration increased as the result of implementing ASC 606 using a modified 
retrospective approach, effective January 1, 2018. Therefore, prior periods were not recast. These revenues represent 
consideration we receive in the form of commodities as full or partial payment for gathering and processing services 
provided. (See Note 1 – General, Description of Business, Basis of Presentation, and Summary of Significant Accounting 

53

Policies of Notes to Consolidated Financial Statements.) Most of these NGL volumes are sold within the month processed 
and therefore are offset in Product costs below.

Product sales increased primarily due to higher marketing sales and higher system management gas sales, which 
are offset in Product costs, and higher sales from the production of our equity NGLs, reflecting higher NGL prices. 
These increases are partially offset by the absence of $269 million in olefins sales associated with our former olefins 
operations in 2017.

The increase in Product costs is primarily due to the impact of ASC 606 in which costs reflected in this line item 
for 2018 include volumes acquired as commodity consideration for NGL processing services, as well as higher marketing 
and system management gas purchases. This increase is partially offset by the absence of $147 million of olefin feedstock 
purchases due to the sale of our former olefins operations, as well as the absence of natural gas purchases associated 
with the production of equity NGLs, which are reported in Processing commodity expenses in conjunction with the 
2018 implementation of ASC 606.

Processing commodity expenses presents the natural gas purchases associated with the production of equity NGLs 

as previously described in conjunction with the implementation of ASC 606.

Operating and maintenance expenses decreased primarily due to the absence of $80 million of costs associated 

with our former olefins and Four Corners area operations. 

Depreciation and amortization expenses decreased primarily due to the absence of our former olefins and Four 

Corners area operations, partially offset by new assets placed in-service.

Selling,  general,  and  administrative  expenses  decreased  primarily  due  to  the  absence  of  severance-related, 
organizational realignment, and Financial Repositioning costs incurred in 2017, $25 million in reduced costs associated 
with our former olefins and Four Corners area operations, and cost containment efforts. These decreases are partially 
offset by a charitable contribution of preferred stock to The Williams Companies Foundation, Inc. and fees associated 
with the WPZ Merger.

 Impairment of certain assets includes 2018 impairments on certain assets in the Barnett Shale region and certain 
idle pipelines and 2017 impairments associated with certain assets in the Mid-Continent, Marcellus South, and Houston 
Ship Channel areas (see Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk of Notes 
to Consolidated Financial Statements).

Gain on sale of certain assets and businesses includes gains recognized on the sales of our Four Corners area in 

October  2018,  our  Gulf  Coast  pipeline  systems  in  December  2018  and  our  Geismar  Interest  in  July  2017  (see                           
Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial Statements).

Regulatory charges resulting from Tax Reform relates to the 2017 establishment of regulatory liabilities for the 
probable return to customers through future rates of the future decrease in income taxes payable associated with Tax 
Reform. (See Note 1 – General, Description of Business, Basis of Presentation, and Summary of Significant Accounting 
Policies of Notes to Consolidated Financial Statements).

The  favorable  change  in  Other  (income)  expense  –  net  within  Operating  income  (loss)  includes  the  benefit  of 
establishing a regulatory asset associated with an increase in Transco’s estimated deferred state income tax rate following 
the WPZ Merger in 2018, substantially offset by the absence of gains from certain contract settlements and terminations 
in 2017, the absence of a gain on the sale of our RGP Splitter in 2017, and 2018 charges establishing a regulatory 
liability associated with a decrease in Northwest Pipeline's estimated deferred state income tax rate following the WPZ 
Merger (see Note 7 – Other Income and Expenses of Notes to Consolidated Financial Statements).

Operating income (loss) changed unfavorably primarily due to higher impairments of assets, lower gains on sales 
of assets and businesses, and the absence of operating income associated with our former olefins and Four Corners 
area operations, partially offset by the absence of regulatory charges resulting from Tax Reform, higher Service revenues
primarily from expansion projects, and higher NGL margins.

54

The unfavorable change in  Equity earnings (losses) is primarily due to a decrease in volumes at Discovery, partially 
offset by improved results at our Appalachia Midstream Investments and the deconsolidation of our Jackalope interest, 
which is accounted for as an equity-method investment beginning in the second quarter of 2018.

Other investing income (loss) – net includes a 2017 gain on disposition of our investments in DBJV and Ranch 
Westex JV LLC, a 2018 impairment related to our investment in UEOM, and 2018 gains on the deconsolidations of 
certain Permian basin assets and of our interest in Jackalope. (See Note 6 – Investing Activities of Notes to Consolidated 
Financial Statements.)

Interest expense increased primarily due to an increase in other financing obligations associated with Transco's 
Dalton and Atlantic Sunrise projects, as well as expense related to the deemed financing component of certain contract 
liabilities resulting from our implementation of ASC 606 in 2018. This increase is partially offset by lower interest 
rates on our outstanding debt in 2018 and lower borrowings on our credit facilities in 2018.

Other income (expense) – net below Operating income (loss) changed favorably primarily due to a decrease in 
charges reducing regulatory assets related to deferred taxes on equity AFUDC resulting from Tax Reform, an increase 
in equity AFUDC, and a lower settlement charge from the pension early payout program. These favorable changes 
were partially offset by a decrease due to the absence of a net gain on early retirement of debt in 2017 and a loss on 
early  retirement  of  debt  in  2018.  (See  Note  7  –  Other  Income  and  Expenses  of  Notes  to  Consolidated  Financial 
Statements.)

Provision (benefit) for income taxes changed unfavorably primarily due to the absence of a $1.923 billion tax 
provision benefit associated with Tax Reform and releasing a $127 million valuation allowance in 2017. The unfavorable 
change  also  reflects  a  $105  million  valuation  allowance  in  2018  associated  with  certain  foreign  tax  credits.  See                     
Note 8 – Provision (Benefit) for Income Taxes of Notes to Consolidated Financial Statements for a discussion of the 
effective tax rate compared to the federal statutory rate for both periods.

The unfavorable change in Net income (loss) attributable to noncontrolling interests is primarily related to WPZ, 
reflective of both our acquisition of the publicly held interests in WPZ associated with the WPZ Merger and a fourth 
quarter 2017 net loss incurred by WPZ, partially offset by lower operating results at Gulfstar.

Year-Over-Year Operating Results – Segments

We evaluate segment operating performance based upon Modified EBITDA. Note 20 – Segment Disclosures of 
Notes to Consolidated Financial Statements includes a reconciliation of this non-GAAP measure to Net income (loss). 
Management uses Modified EBITDA because it is an accepted financial indicator used by investors to compare company 
performance.  In addition, management believes that this measure provides investors an enhanced perspective of the 
operating performance of our assets. Modified EBITDA should not be considered in isolation or as a substitute for a 
measure of performance prepared in accordance with GAAP.

55

Atlantic-Gulf

Year Ended December 31,

2019

2018

2017

(Millions)

Service revenues.............................................................................................. $
Service revenues – commodity consideration .................................................
Product sales....................................................................................................
Segment revenues............................................................................................

Product costs....................................................................................................
Processing commodity expenses .....................................................................
Other segment costs and expenses ..................................................................
Impairment of certain assets............................................................................
Gain on sale of certain assets and businesses..................................................
Regulatory charges resulting from Tax Reform ..............................................
Proportional Modified EBITDA of equity-method investments.....................
Atlantic-Gulf Modified EBITDA .................................................................... $

2,861
41
288
3,190

(288)
(16)
(814)
(354)
—
—
177
1,895

Commodity margins ........................................................................................ $

25

$

$

$

2,509
59
435
3,003

(438)
(16)
(799)
—
81
9
183
2,023

40

$

$

$

2,239
—
484
2,723

(437)
—
(819)
—
—
(493)
264
1,238

47

2019 vs. 2018 

Atlantic-Gulf Modified EBITDA decreased primarily due to the impairment of Constitution, the absence of a 2018 
Gain on sale of certain assets and businesses , and higher Other segment costs and expenses, partially offset by increased 
Service revenues related to expansion projects placed into service during 2018 and 2019.

Service revenues increased primarily due to a $403 million increase in Transco’s natural gas transportation revenues 
primarily driven by a $358 million increase related to expansion projects placed in service in 2018 and 2019, as well 
as higher revenue associated with Transco’s general rate case settlement and increased amounts for reimbursable power 
and storage expenses. Partially offsetting these increases were lower fee revenues of $62 million primarily due to 
producer operational issues and lower deferred revenue amortization at Gulfstar, as well as the sale of certain Gulf 
Coast pipeline assets in fourth-quarter 2018. 

The  net  sum  of  Service  revenues  –  commodity  consideration,  Product  sales,  Product  costs,  and  Processing 
commodity expenses comprise our commodity margins. Our commodity margins associated with our equity NGLs 
decreased $16 million, consisting of a $26 million decrease associated with unfavorable net realized NGL sales prices, 
partially offset by a $10 million increase associated with higher sales volumes.  The higher NGL volumes were primarily 
related  to  the  absence  of  2018  downtime  to  modify  the  Mobile  Bay  processing  plant  for  the  Norphlet  project. 
Additionally, the decrease in Product sales includes a $93 million decrease in commodity marketing sales due to lower 
NGL prices and volumes and a $39 million decrease in system management gas sales. Marketing sales and system 
management gas sales are substantially offset in Product costs and therefore have little impact to Modified EBITDA.

Other segment costs and expenses increased primarily due a $56 million unfavorable change in equity AFUDC 
due to lower construction activity, a $32 million charge in 2019 for severance and related costs primarily associated 
with our 2019 VSP, a $21 million increase in reimbursable power and storage expenses, $16 million of expense in 2019 
related to the reversal of expenditures previously capitalized, and the absence of a $12 million 2018 gain on asset 
retirements. These unfavorable changes were partially offset by $77 million of net favorable changes to charges and 
credits associated with regulatory assets and liabilities, which were significantly driven by the previously mentioned 
settlement in Transco’s general rate case, and a $46 million decrease in Transco’s contracted services compared to 2018 
mainly due to the timing of required engine overhauls and integrity testing. 

56

  Impairment  of  certain  assets  includes  the  2019  impairment  of  our  Constitution  development  project  (see                       

Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk of Notes to Consolidated Financial 
Statements).

Gain on sale of certain assets and businesses  reflects an $81 million gain from the sale of our Gulf Coast pipeline 
system assets in fourth-quarter 2018 (see Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial 
Statements).

2018 vs. 2017 

Atlantic-Gulf Modified EBITDA increased primarily due to the absence of regulatory charges associated with the 
impact of Tax Reform at Transco, higher Service revenues, and a 2018 gain on the sale of certain assets; partially offset 
by lower Proportional Modified EBITDA of equity-method investments.

Service revenues increased primarily due to a $253 million increase in Transco’s natural gas transportation fee 
revenues primarily due to a $241 million increase associated with expansion projects placed in-service in 2017 and 
2018.

Service revenues – commodity consideration increased as a result of implementing ASC 606 using a modified 
retrospective approach. These revenues represent consideration we received in the form of commodities as full or partial 
payment for gathering and processing services provided. Most of these NGL volumes are sold within the month processed 
and therefore are offset in Product costs below.

The decrease in Product sales includes:

•  A $90 million decrease in commodity marketing sales driven by a $149 million decrease in crude oil sales as 
this activity is now presented on a net basis within Product costs in conjunction with the adoption of ASC 
606, partially offset by a $59 million increase in NGL marketing sales primarily reflecting 20 percent higher 
non-ethane prices;

•  A $14 million decrease in sales associated with the production of our equity NGLs, as further described below 

as part of our commodity margins;

•  A $57 million increase in system management gas sales. System management gas sales are offset in Product 

costs and therefore have little impact to Modified EBITDA.

Product costs slightly increased primarily due to a $59 million increase in system management gas purchases 
(substantially offset in Product sales) and the impact of ASC 606 in which costs reflected in this line item for 2018 
include volumes acquired as commodity consideration for NGL processing services. This increase was partially offset 
by an $87 million decrease in marketing purchases (more than offset in Product sales) and the absence of natural gas 
purchases associated with the production of equity NGLs, which are now reported in Processing commodity expenses
in conjunction with the implementation of ASC 606.

Processing commodity expenses presents the natural gas purchases associated with the production of equity NGLs 

as previously described in conjunction with the implementation of ASC 606.

The  net  sum  of  Service  revenues  –  commodity  consideration,  Product  sales,  Product  costs,  and  Processing 

commodity expenses comprise our commodity margins. 

Other segment costs and expenses decreased primarily due to a $17 million increase in Transco’s equity AFUDC 

as a result of higher construction activity in 2018.

Gain on sale of certain assets reflects an $81 million gain from the sale of our Gulf Coast pipeline system assets 

in fourth-quarter 2018, as previously mentioned.

57

The decrease in Regulatory charges resulting from Tax Reform reflects the absence of $493 million of regulatory 
charges in 2017 associated with the impact of Tax Reform at Transco (See Note 1 – General, Description of Business, 
Basis of Presentation, and Summary of Significant Accounting Policies of Notes to Consolidated Financial Statements).

The decrease in Proportional Modified EBITDA of equity-method investments is due to an $89 million decrease 

at Discovery, primarily related to a $76 million decrease associated with production ending on certain wells.

Northeast G&P

Year Ended December 31,

2019

2018

2017

(Millions)

Service revenues.............................................................................................. $
Service revenues – commodity consideration .................................................
Product sales....................................................................................................
Segment revenues............................................................................................

Product costs....................................................................................................
Processing commodity expenses .....................................................................
Other segment costs and expenses ..................................................................
Impairment of certain assets............................................................................
Proportional Modified EBITDA of equity-method investments.....................
Northeast G&P Modified EBITDA................................................................. $

1,338
12
150
1,500

(152)
(8)
(470)
(10)
454
1,314

Commodity margins ........................................................................................ $

2

$

$

$

976
20
287
1,283

(289)
(9)
(392)
—
493
1,086

9

$

$

$

872
—
291
1,163

(286)
—
(386)
(124)
452
819

5

2019 vs. 2018 

Northeast G&P Modified EBITDA increased primarily due to higher Service revenues due to increased gathering 
volumes, as well as the $38 million favorable impact of acquiring the additional interest of UEOM, partially offset by 
2019 impairments.

Service revenues increased primarily due to: 

•  A $158 million increase associated with the consolidation of UEOM, as previously discussed;

•  A $102 million increase associated with higher gathering revenues at Susquehanna Supply Hub reflecting 18 

percent higher gathering volumes due to increased production from customers and higher rates; 

•  A  $49  million  increase  at  Ohio  Valley  Midstream  primarily  due  to  higher  gathering,  processing,  and 

transportation volumes;

•  A $36 million increase in gathering revenues in the Utica Shale region due to higher rates and volumes from 

new wells;

•  A $14 million increase in compression revenues for services charged to an affiliate driven by higher volumes.

Product sales decreased primarily due to lower non-ethane volumes and prices within our marketing activities. 
The changes in marketing revenues are offset by similar changes in marketing purchases, reflected above as Product 
costs. 

58

Other segment costs and expenses increased primarily due to: 

•  A $53 million increase associated with the consolidation of UEOM;

•  A  $10  million  increase  related  to  transaction  expenses  associated  with  the  acquisition  of  UEOM  and  the 

formation of the Northeast JV; 

•  A $7 million charge in 2019 for severance and related costs primarily associated with our VSP.

Impairment of certain assets increased due to a $10 million write-down of other certain assets that may no longer 
be in use or are surplus in nature in 2019 (see Note 18 – Fair Value Measurements, Guarantees, and Concentration of 
Credit Risk of Notes to Consolidated Financial Statements).

Proportional Modified EBITDA of equity-method investments decreased $59 million as a result of the consolidation 
of UEOM and $10 million due to unfavorable rates reflecting lower NGL prices at Aux Sable. This decrease was 
partially  offset  by  a  $29  million  increase  at Appalachia  Midstream  Investments,  reflecting  higher  volumes  due  to 
increased customer production.

2018 vs. 2017 

Northeast G&P Modified EBITDA increased primarily due to the absence of Impairment of certain assets in 2017, 

and higher Service revenues and Proportional Modified EBITDA of equity-method investments.

Service revenues increased due to: 

•  A $65 million increase in gathering fee revenues at Susquehanna Supply Hub due to 13 percent higher gathering 

volumes reflecting increased customer production;

•  A $24 million increase at Ohio River Supply Hub reflecting higher gathering volumes due to increased customer 

production; 

•  An $11 million increase in Utica gathering fee revenues reflecting higher rates and volumes.

Service revenues – commodity consideration increased as a result of implementing ASC 606 using a modified 
retrospective approach. These revenues represent consideration we receive in the form of commodities as full or partial 
payment for gathering and processing services provided. Most of these NGL volumes are sold within the month processed 
and therefore are offset in Processing commodity expenses.

Product sales decreased primarily due to $31 million lower marketing sales, driven by lower non-ethane volumes 
and prices. The changes in marketing sales are offset by similar changes in marketing purchases, reflected above as 
Product costs. The decrease in Product sales is partially offset by $21 million in higher system management gas sales. 
System management gas sales are offset in Product costs and therefore have no impact on Modified EBITDA.

Impairment of certain assets reflects the absence of a $115 million impairment of certain gathering operations in 

the Marcellus South region in 2017.

Proportional Modified EBITDA of equity-method investments increased primarily due to a $33 million increase at 
Appalachia Midstream Investments reflecting our increased ownership acquired in late first-quarter 2017 and higher 
volumes. Improvements at Aux Sable and Caiman II also contributed to the increase.

59

West

Year Ended December 31,

2019

2018

(Millions)

2017

Service revenues.............................................................................................. $
Service revenues – commodity consideration .................................................
Product sales....................................................................................................
Segment revenues............................................................................................

$

1,813
150
1,797
3,760

$

2,085
321
2,448
4,854

2,246
—
2,013
4,259

Product costs....................................................................................................
Processing commodity expenses .....................................................................
Other segment costs and expenses ..................................................................
Impairment of certain assets............................................................................
Gain on sale of certain assets and businesses..................................................
Regulatory charges resulting from Tax Reform ..............................................
Proportional Modified EBITDA of equity-method investments.....................
West Modified EBITDA.................................................................................. $

(1,774)
(79)
(688)
(100)
(2)
—
115
1,232

Commodity margins ........................................................................................ $

94

(2,448)
(116)
(825)
(1,849)
591
7
94
308

205

$

$

(1,842)
—
(832)
(1,032)
—
(220)
79
412

171

$

$

2019 vs. 2018

West Modified EBITDA increased primarily due to lower Impairment of certain assets and lower Other segment 
costs and expenses, partially offset by a lower gain on sale of certain assets in 2019, lower Service revenues, and lower 
commodity margins.

Service revenues decreased primarily due to:

•  A  $218  million  decrease  associated  with  asset  divestitures  and  deconsolidations  during  2018  and  2019, 
including our former Four Corners area assets, certain Delaware basin assets that were contributed to our 
Brazos Permian II equity-method investment, and our Jackalope assets which were deconsolidated in second-
quarter 2018 and subsequently sold in second-quarter 2019;

•  A $57 million decrease driven by lower deferred revenue amortization and MVC deficiency fee revenues in 

the Barnett Shale region primarily associated with the expiration of a certain MVC agreement;

•  A $17 million decrease driven by lower gathering volumes primarily in the Mid-Continent, Barnett Shale, and 
Wamsutter regions, partially offset by higher gathering volumes primarily in the Haynesville Shale and Eagle 
Ford regions;

•  A $15 million decrease associated with lower processing rates primarily driven by lower commodity pricing 

in the Piceance region;

•  A $15 million decrease associated with lower gathering rates primarily in the Mid-Continent and Haynesville 

Shale regions;

•  A $17 million increase related to other MVC deficiency fee revenues;

•  A $13 million increase related to higher fractionation and storage fees;

•  An $8 million increase associated with the resolution of a prior period performance obligation.

60

The  net  sum  of  Service  revenues  –  commodity  consideration,  Product  sales,  Product  costs,  and  Processing 
commodity expenses comprise our commodity margins. Our commodity margins associated with our equity NGLs 
decreased $127 million primarily due to:

•  A $98 million decrease associated with lower sales volumes, consisting of $54 million related to the absence 
of our former Four Corners area assets and $44 million due to 12 percent lower non-ethane volumes and 33 
percent lower ethane sales volumes primarily due to higher ethane rejection in 2019, natural declines, less 
producer drilling activity, and more severe weather conditions in first-quarter 2019;

•  A $66 million decrease associated with lower sales prices primarily due to 29 percent and 48 percent lower 

average net realized per-unit non-ethane and ethane sales prices, respectively;

•  A $37 million increase related to lower natural gas purchases associated with lower equity NGL production 
volumes and lower natural gas prices, including $9 million related to the absence of our former Four Corners 
area assets.

Additionally, the decrease in Product sales includes a $447 million decrease in marketing sales, which is due to lower 
sales prices, partially offset by higher sales volumes, and a $36 million decrease related to the sale of other products. 
These decreases are substantially offset in Product costs. Marketing margins increased by $27 million primarily due 
to favorable changes in prices. 

Other segment costs and expenses decreased primarily due to a $127 million reduction associated with the absences 
of our former Four Corners area assets and from the Jackalope deconsolidation in second-quarter 2018, the absence of 
a 2018 unfavorable charge of $12 million for a regulatory liability associated with a decrease in Northwest Pipeline’s 
estimated deferred state income tax rate following the WPZ Merger, $12 million favorable settlements in 2019, as well 
as $10 million lower ad valorem taxes. These decreases were partially offset by an unfavorable charge in 2019 for 
severance and related costs primarily associated with our VSP of $17 million.

Impairment of certain assets decreased primarily due to the absence of the $1,849 million Barnett impairment in 
2018,  partially  offset  by  various  2019  impairments  (see  Note  18  –  Fair  Value  Measurements,  Guarantees,  and 
Concentration of Credit Risk of Notes to Consolidated Financial Statements).

The decrease in Gain on sale of certain assets and businesses reflects the absence of the gain from the sale of 
our Four Corners area assets recorded in the fourth quarter of 2018 (see Note 3 – Acquisitions and Divestitures of 
Notes to Consolidated Financial Statements).

Proportional Modified EBITDA of equity-method investments increased primarily due to the additions of the RMM 
and Brazos Permian II equity-method investments in the second half of 2018, partially offset by the sale of our Jackalope 
investment in second-quarter 2019.

2018 vs. 2017

West Modified EBITDA decreased primarily due to the increase in Impairment of certain assets and lower Service 
revenues. These decreases were partially offset by the  Gain on sale of certain assets and businesses in 2018, the absence 
of regulatory charges associated with the impact of Tax Reform, and higher NGL margins driven by higher NGL prices 
and lower realized natural gas prices, partially offset by lower NGL volumes.

Service revenues decreased primarily due to:

•  A $64 million decrease primarily associated with implementing the new revenue guidance under ASC 606 
including a $118 million decrease related to lower amortization of deferred revenue associated with the up-
front cash payments received in conjunction with the fourth quarter 2016 Barnett Shale and Mid-Continent 
contract restructurings, partially offset by a $54 million increase related to other deferred revenue amortization 
primarily in the Permian basin;

61

•  A $42 million decrease associated with the sale of our Four Corners area assets in October 2018;

•  A $30 million decrease at Northwest Pipeline primarily due to the reduction of its rates as a result of a rate 

case settlement that became effective January 1, 2018;

•  A $29 million decrease following the Jackalope deconsolidation in second-quarter 2018;

•  A $15 million decrease driven by lower gathering volumes primarily in the Eagle Ford Shale, Barnett Shale, 
and  Mid-Continent  regions,  partially  offset  by  higher  volumes  in  the  Niobrara  (prior  to  the  Jackalope 
deconsolidation), Piceance, and Permian regions;

•  A $21 million increase associated with higher gathering and processing rates in the Piceance region driven by 
higher NGL prices as well as higher average gathering and processing rates across most other areas, partially 
offset by lower contract rates primarily in the Haynesville Shale region.

Service revenues – commodity consideration increased as a result of implementing ASC 606 using a modified 
retrospective approach. These revenues represent consideration we receive in the form of commodities as full or partial 
payment for gathering and processing services provided. Most of these NGL volumes are sold within the month processed 
and therefore are offset in Product costs below.

The increase in Product sales includes:

•  A $373 million increase in marketing sales primarily due to increases in realized NGL prices including a 14 
percent increase in average non-ethane per-unit sales prices and a 25 percent increase in ethane prices, in 
addition to a 15 percent increase in ethane volumes (more than offset by higher Product costs);

•  A $47 million increase in sales associated with the production of our equity NGLs, as further described below 

as part of our commodity margins;

•  An $18 million increase in system management gas sales due to a change in presentation in accordance with 
ASC 606, which are more than offset in Product costs and, therefore, have little impact on Modified EBITDA.

The increase in Product costs includes the impact of ASC 606 in which costs reflected in this line item for 2018 
include volumes acquired as commodity consideration for NGL processing services, a $381 million increase in marketing 
purchases  (substantially  offset  in  Product  sales),  a  $19  million  increase  in  system  management  gas  purchases 
(substantially  offset  in Product  sales),  partially  offset  by  the  absence  of  natural  gas  purchases  associated  with  the 
production  of  equity  NGLs,  which  are  now  reported  in  Processing  commodity  expenses  in  conjunction  with  the 
implementation of ASC 606.

Processing commodity expenses presents the natural gas purchases associated with the production of equity NGLs 

as previously described in conjunction with the implementation of ASC 606.

The  net  sum  of  Service  revenues  –  commodity  consideration,  Product  sales,  Product  costs,  and  Processing 
commodity expenses comprise our commodity margins. Our commodity margins increased primarily due to a $40 
million increase in NGL product margins partially offset by an $8 million decrease in marketing margins. NGL margins 
are driven by $56 million in higher ethane and non-ethane per-unit prices, reflecting 19 percent higher realized non-
ethane per-unit sales prices and 50 percent higher realized ethane per-unit sales prices. These increases were partially 
offset by $18 million in lower volumes primarily due to the sale of our Four Corners area assets in October 2018.

Other segment costs and expenses decreased primarily due to $57 million lower operating and maintenance and 
general and administrative costs. This reduction in costs is due primarily to the Four Corners area sale in October 2018, 
ongoing cost containment efforts, and the deconsolidation of our Jackalope interest in second-quarter 2018. These 
reductions are partially offset by a $24 million regulatory charge associated with Northwest Pipeline’s approved rates 
related to Tax Reform, the absence of a $15 million gain from contract settlements and terminations in 2017, and a $12 

62

million charge for a regulatory liability associated with a decrease in Northwest Pipeline’s estimated deferred state 
income tax rate following the WPZ Merger.

Impairment of certain assets increased primarily due to the $1.849 billion impairment of certain assets in the 
Barnett Shale region in 2018, partially offset by the absence of a $1.019 billion impairment of certain gathering operations 
in the Mid-Continent region in 2017 (see Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit 
Risk of Notes to Consolidated Financial Statements).

Gain on sale of certain assets and businesses reflects a gain from the sale of our Four Corners area assets in fourth 

quarter 2018.

Regulatory charges resulting from Tax Reform decreased primarily due to the absence of the $220 million initial 
regulatory charge associated with the impact of Tax Reform at Northwest Pipeline in 2017 (see Note 1 – General, 
Description  of  Business,  Basis  of  Presentation,  and  Summary  of  Significant  Accounting  Policies  of  Notes  to 
Consolidated Financial Statements).

Proportional Modified EBITDA of equity-method investments increased primarily due to the deconsolidation of 
our Jackalope interest, which is accounted for as an equity-method investment beginning in the second quarter of 2018.

Other

Other Modified EBITDA..................................................................... $

6

$

(29) $

997

Year Ended December 31,

2019

2018

(Millions)

2017

2019 vs. 2018

Other Modified EBITDA increased primarily due to:

•  The  absence  of  the  $66  million  impairment  of  certain  idle  pipelines  in  the  second  quarter  of  2018  (see                      

Note 18 – Fair Value Measurements and Guarantees of Notes to Consolidated Financial Statements);

•  The absence of a $35 million charge in 2018 associated with a charitable contribution of preferred stock to 
The Williams Companies Foundation, Inc. (a not-for-profit corporation) (See Note 16 – Stockholders’ Equity 
of Notes to Consolidated Financial Statements);

•  The absence of $20 million in costs in 2018 associated with the WPZ Merger (See Note 1 – General, Description 
of Business, Basis of Presentation, and Summary of Significant Accounting Policies of Notes to Consolidated 
Financial Statements);

•  An $8 million increase related to the absence of 2018 unfavorable Modified EBITDA associated with the 

results of certain of our former Gulf Coast area operations sold in 2018; 

•  The absence of a $7 million loss on early retirement of debt in 2018 (see Note 7 – Other Income and Expenses

of Notes to Consolidated Financial Statements).

These increases were partially offset by:

•  The absence of a $37 million benefit of establishing a regulatory asset associated with an increase in Transco’s 
estimated deferred state income tax rate following the WPZ Merger in 2018 and a subsequent unfavorable 
$12 million adjustment in the first quarter of 2019;

•  A $26 million decrease in income associated with a regulatory asset related to deferred taxes on equity funds 

used during construction;

63

 
 
 
•  The absence of a $20 million gain on the sale of certain assets and operations located in the Gulf Coast area 

in 2018 (see Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial Statements).

2018 vs. 2017 

Modified EBITDA changed unfavorably primarily due to:

•  The absence of a $1.095 billion gain on the sale of our Geismar Interest in 2017 (see Note 3 – Acquisitions 

and Divestitures of Notes to Consolidated Financial Statements);

•  The absence of $54 million of Modified EBITDA associated with the results of our former Geismar Olefins 

and RGP Splitter plants subsequent to their sale in July 2017;

•  A $35 million charge in 2018 associated with a charitable contribution of preferred stock to The Williams 

Companies Foundation, Inc. (a not-for-profit corporation), as previously mentioned;

•  A $34 million decrease due to the absence of a net gain on early retirement of debt in 2017 and a loss on early 
retirement of debt in 2018 (see Note 7 – Other Income and Expenses of Notes to Consolidated Financial 
Statements);

•  A $26 million decrease in income associated with a regulatory asset related to deferred taxes on equity funds 

used during construction;

• 

$20 million in costs in 2018 associated with the WPZ Merger, as previously mentioned;

•  The absence of a $12 million gain on the sale of the Refinery Grade Propylene Splitter in 2017 (see Note 7 – 

Other Income and Expenses of Notes to Consolidated Financial Statements).

These decreases were partially offset by:

•  The absence of a $68 million impairment for a certain NGL pipeline asset in the third quarter of 2017 and a
$23 million impairment of an olefins pipeline project in the Gulf Coast region in the second quarter of 2017, 
partially  offset  by  a  $66  million  impairment  of  certain  idle  pipelines  in  the  second  quarter  of  2018  (see                    
Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk of Notes to Consolidated 
Financial Statements);

•  A $62 million favorable change for lower charges to reduce regulatory assets related to deferred taxes on 
AFUDC resulting from Tax Reform (see Note 7 – Other Income and Expenses of Notes to Consolidated 
Financial Statements); 

• 

$40 million of lower costs, driven by the absence of expenses associated with severance and related costs, 
Financial Repositioning, and strategic alternative costs;

•  A $37 million increase associated with the benefit of establishing a regulatory asset associated with an increase 
in Transco’s estimated deferred state income tax rate following the WPZ Merger, as previously mentioned;

•  A $30 million favorable change in the settlement charge expense related to the program to pay out certain 
deferred vested pension benefits of employees associated with former operations (see Note 10 – Employee 
Benefit Plans of Notes to Consolidated Financial Statements);

•  A $20 million gain on the sale of certain assets and operations located in the Gulf Coast area, as previously 

mentioned.

64

Management’s Discussion and Analysis of Financial Condition and Liquidity

Overview

As previously discussed, we have continued to focus on earnings and cash flow growth, while continuing to improve 
leverage metrics and control operating costs. In 2019, we acquired the remaining outstanding ownership interests in 
UEOM  for  $728  million  and  subsequently  formed  a  new  partnership  which  includes  UEOM  and  our  Ohio Valley 
Midstream business. Our partner purchased a 35 percent ownership interest in the partnership for $1.3 billion. Also, 
during the second quarter of 2019 we sold our 50 percent ownership interest in Jackalope for $485 million. See also 
the following table of Sources (Uses) of Cash. 

Outlook

As previously discussed in Company Outlook, our growth capital and investment expenditures in 2020 are currently 
expected to be in a range from $1.1 billion to $1.3 billion. Growth capital spending in 2020 includes Transco expansions, 
all of which are fully contracted with firm transportation agreements, and our Bluestem NGL pipeline project in the 
Mid-Continent region. In addition to growth capital and investment expenditures, we also remain committed to projects 
that maintain our assets for safe and reliable operations, as well as projects that meet legal, regulatory, and/or contractual 
commitments. We intend to fund substantially all of our planned 2020 capital spending with cash available after paying 
dividends. We retain the flexibility to adjust planned levels of growth capital and investment expenditures in response 
to changes in economic conditions or business opportunities.

As of December 31, 2019, we have $2.121 billion of long-term debt maturing in 2020. Our potential sources of 
liquidity available to address these maturities include proceeds from refinancing at attractive long-term rates or from 
our credit facility, as well as proceeds from asset monetizations.

Liquidity

Based on our forecasted levels of cash flow from operations and other sources of liquidity, we expect to have 
sufficient liquidity to manage our businesses in 2020. Our potential material internal and external sources and uses of 
liquidity are as follows:

Sources:

Uses:

Cash and cash equivalents on hand
Cash generated from operations
Distributions from our equity-method investees
Utilization of our credit facility and/or commercial paper program
Cash proceeds from issuance of debt and/or equity securities
Proceeds from asset monetizations
Contributions from noncontrolling interests

Working capital requirements
Capital and investment expenditures
Quarterly dividends to our shareholders
Debt service payments, including payments of long-term debt
Distributions to noncontrolling interests

Potential risks associated with our planned levels of liquidity discussed above include those previously discussed 

in Company Outlook.

65

As of December 31, 2019, we had a working capital deficit of $2.388 billion, including cash and cash equivalents 

and long-term debt due within one year. Our available liquidity is as follows: 

Available Liquidity

December 31, 2019

(Millions)

Cash and cash equivalents ...................................................................................................................... $

Capacity available under our $4.5 billion credit facility, less amounts outstanding under our $4

billion commercial paper program (1) ................................................................................................

$

289

4,500
4,789

__________
(1)  In managing our available liquidity, we do not expect a maximum outstanding amount in excess of the capacity 
of  our  credit  facility  inclusive  of  any  outstanding  amounts  under  our  commercial  paper  program. We  had  no 
commercial paper outstanding as of December 31, 2019. The highest amount outstanding under our commercial 
paper program and credit facility during 2019 was $1.226 billion. At December 31, 2019, we were in compliance 
with the financial covenants associated with our credit facility. See Note 15 – Debt and Banking Arrangements of 
Notes to Consolidated Financial Statements for additional information on our credit facility and commercial paper 
program. 

Dividends

We increased our regular quarterly cash dividend to common stockholders by approximately 12 percent from the 
previous quarterly cash dividends of $0.34 per share paid in each quarter of 2018, to $0.38 per share for the quarterly 
cash dividends paid in each quarter of 2019.

Registrations

In February 2018, we filed a shelf registration statement as a well-known seasoned issuer. In August 2018, we 
filed a prospectus supplement for the offer and sale from time to time of shares of our common stock having an aggregate 
offering price of up to $1 billion. These sales are to be made over a period of time and from time to time in transactions 
at then-current prices. Such sales are to be made pursuant to an equity distribution agreement between us and certain 
entities who may act as sales agents or purchase for their own accounts as principals at a price agreed upon at the time 
of the sale. 

Distributions from Equity-Method Investees

The  organizational  documents  of  entities  in  which  we  have  an  equity-method  investment  generally  require 
distribution of their available cash to their members on a quarterly basis. In each case, available cash is reduced, in 
part, by reserves appropriate for operating their respective businesses. See Note 6 – Investing Activities of Notes to 
Consolidated Financial Statements for our more significant equity-method investees.

Credit Ratings

The interest rates at which we are able to borrow money are impacted by our credit ratings. The current ratings 

are as follows:

Rating Agency

S&P Global Ratings
Moody’s Investors Service
Fitch Ratings

Outlook
Stable
Stable
Rating Watch Positive

Senior Unsecured
Debt Rating
BBB
Baa3
BBB-

These credit ratings are included for informational purposes and are not recommendations to buy, sell, or hold our 
securities, and each rating should be evaluated independently of any other rating. No assurance can be given that the 
credit rating agencies will continue to assign us investment-grade ratings even if we meet or exceed their current criteria 

66

 
for investment-grade ratios. A downgrade of our credit ratings might increase our future cost of borrowing and would 
require us to provide additional collateral to third parties, negatively impacting our available liquidity.

Sources (Uses) of Cash

The following table summarizes the sources (uses) of cash and cash equivalents for each of the periods presented 

(see Notes to Consolidated Financial Statements for the Notes referenced in the table):

Sources of cash and cash equivalents:

Cash Flow

Category

Year Ended December 31,

2019

2018

2017

(Millions)

Operating activities – net .......................................................... Operating
Proceeds from sale of partial interest in consolidated

subsidiary (see Note 3)..........................................................
Proceeds from credit-facility borrowings .................................
Proceeds from dispositions of equity-method investments

(see Note 6) ...........................................................................
Proceeds from long-term debt (see Note 15)............................
Contributions in aid of construction .........................................
Proceeds from issuance of common stock................................
Proceeds from sale of businesses, net of cash divested (see

Note 3)...................................................................................

Financing
Financing

Investing
Financing
Investing
Financing

$

3,693

$

3,293

$

3,089

1,334
700

485
67
52
10

—
1,840

—
2,086
411
15

—
1,635

200
1,698
426
2,131

Investing

(2)

1,296

2,067

Uses of cash and cash equivalents:

Capital expenditures .................................................................
Common dividends paid ...........................................................
Payments on credit-facility borrowings....................................
Purchases of businesses, net of cash acquired (see Note 3) .....
Purchases of and contributions to equity-method investments
(see Note 6) ...........................................................................
Dividends and distributions paid to noncontrolling interests ...
Payments of long-term debt (see Note 15) ...............................
Payments of commercial paper – net........................................

Investing
Financing
Financing
Investing

Investing
Financing
Financing
Financing

(2,109)
(1,842)
(860)
(728)

(453)
(124)
(49)
(4)

(3,256)
(1,386)
(1,950)
—

(1,132)
(591)
(1,254)
(2)

(2,399)
(992)
(2,140)
—

(132)
(822)
(3,785)
(93)

Other sources / (uses) – net ..........................................................
Increase (decrease) in cash and cash equivalents.........................

Financing
and Investing

(49)
121

$

(101)
(731) $

(154)
729

$

Operating activities

The factors that determine operating activities are largely the same as those that affect Net income (loss), with the 
exception of noncash items such as Depreciation and amortization, Provision (benefit) for deferred income taxes, Equity 
(earnings) losses, Gain on disposition of equity-method investments, Impairment of equity-method investments, (Gain) 
on sale of certain assets and businesses, Impairment of certain assets, (Gain) loss on deconsolidation of businesses, 
and Regulatory charges resulting from Tax Reform.

Our Net cash provided (used) by operating activities in 2019 increased from 2018 primarily due to the net favorable 
changes in operating working capital in 2019, including the collection of Transco’s filed rates subject to refund and the 
receipt of an income tax refund, as well as higher operating income (excluding noncash items as previously discussed) 
in 2019, partially offset by the impact of decreased distributions from unconsolidated affiliates in 2019.

67

 
 
 
Our Net cash provided (used) by operating activities in 2018 increased from 2017 primarily due to higher operating 
income  (excluding  noncash  items  as  previously  discussed)  in  2018,  partially  offset  by  the  impact  of  decreased 
distributions from unconsolidated affiliates in 2018.

Off-Balance Sheet Arrangements and Guarantees of Debt or Other Commitments

We have various other guarantees and commitments which are disclosed in Note 4 – Variable Interest Entities, 
Note 12 – Property, Plant, and Equipment, Note 18 – Fair Value Measurements, Guarantees, and Concentration of 
Credit Risk, and Note 19 – Contingent Liabilities and Commitments of Notes to Consolidated Financial Statements. 
We do not believe these guarantees and commitments or the possible fulfillment of them will prevent us from meeting 
our liquidity needs.

Contractual Obligations

The table below summarizes the maturity dates of our contractual obligations at December 31, 2019:

2020

2021 - 2022

2023 - 2024

Thereafter

Total

(Millions)

Long-term debt, including current portion: (1)

Principal ............................................................... $
Interest ..................................................................
Operating leases .......................................................
Purchase obligations (2) ...........................................
Other obligations (3)(4) ...........................................

Total .......................................................... $

2,141
1,097
29
890
3
4,160

$

$

2,918
2,004
61
647
5
5,635

$

$

3,756
1,709
41
245
—
5,751

$

$

13,650
8,561
157
290
—
22,658

$

$

22,465
13,371
288
2,072
8
38,204

______________
(1)  Includes any borrowings outstanding under credit facilities, but does not include any related variable-rate interest 

payments.

(2)  Includes:

•  Approximately $206 million in open property, plant, and equipment purchase orders;

•  An estimated $589 million long-term mixed NGLs purchase obligation with index-based pricing terms that 

is reflected in this table at December 31, 2019 prices;

•  An estimated $193 million long-term ethane purchase obligation with index-based pricing terms that primarily 
supplies third parties at their plants and is reflected in this table at a value calculated using December 31, 2019 
prices. Any excess purchased volumes may be sold at comparable market prices;

•  An estimated $163 million long-term ethane purchase obligation with index-based pricing terms that primarily 
supplies a third party for consumption at their plant and is reflected in this table at a value calculated using 
December 31, 2019 prices. Any excess purchased volumes may be sold at comparable market prices;

•  An estimated $149 million long-term ethane purchase obligation with index-based pricing terms that is reflected 
in this table at December 31, 2019 prices. This obligation is part of an overall exchange agreement whereby 
volumes  we  transport  on  OPPL  are  sold  at  a  third-party  fractionator  near  Conway,  Kansas,  and  we  are 
subsequently obligated to purchase ethane volumes at Mont Belvieu. The purchased ethane volumes may be 
utilized or sold at comparable prices in the Mont Belvieu market;

•  An estimated $129 million long-term mixed NGLs purchase obligation with index-based pricing terms that 

is reflected in this table at December 31, 2019 prices.

In  addition,  we  have  not  included  certain  natural  gas  life-of-lease  contracts  for  which  the  future  volumes  are 
indeterminable. We have not included commitments, beyond purchase orders, for the acquisition or construction 
of  property,  plant,  and  equipment  or  expected  contributions  to  our  jointly  owned  investments.  (See  Company 
Outlook — Expansion Projects.)

68

 
 
 
 
 
(3)  Does  not  include  estimated  contributions  to  our  pension  and  other  postretirement  benefit  plans.  We  made 
contributions to our pension and other postretirement benefit plans of $68 million in 2019 and $93 million in 2018. 
In 2020, we expect to contribute approximately $19 million to these plans (see Note 10 – Employee Benefit Plans
of  Notes  to  Consolidated  Financial  Statements).  Tax-qualified  pension  plans  are  required  to  meet  minimum 
contribution requirements. In the past, we have contributed amounts to our tax-qualified pension plans in excess 
of the minimum required contribution. These excess amounts can be used to offset future minimum contribution 
requirements. During 2019, we contributed $60 million to our tax-qualified pension plans. In addition to these 
contributions, a portion of the excess contributions was used to meet the minimum contribution requirements. 
During 2020, we expect to contribute approximately $10 million to our tax-qualified pension plans and use excess 
amounts to satisfy minimum contribution requirements, if needed. Additionally, estimated future minimum funding 
requirements may vary significantly from historical requirements if actual results differ significantly from estimated 
results for assumptions such as returns on plan assets, interest rates, retirement rates, mortality, and other significant 
assumptions or by changes to current legislation and regulations.

(4)  We have not included income tax liabilities in the table above. See Note 8 – Provision (Benefit) for Income Taxes 
of  Notes  to  Consolidated  Financial  Statements  for  a  discussion  of  income  taxes,  including  our  contingent  tax 
liability reserves.

Effects of Inflation

Our operations have historically not been materially affected by inflation. Approximately 49 percent of our gross 
property, plant, and equipment is comprised of our interstate natural gas pipeline assets. They are subject to regulation, 
which limits recovery to historical cost. While amounts in excess of historical cost are not recoverable under current 
FERC practices, we anticipate being allowed to recover and earn a return based on increased actual cost incurred to 
replace existing assets. Cost-based regulations, along with competition and other market factors, may limit our ability 
to recover such increased costs. For our gathering and processing assets, operating costs are influenced to a greater 
extent by both competition for specialized services and specific price changes in crude oil and natural gas and related 
commodities than by changes in general inflation. Crude oil, natural gas, and NGL prices are particularly sensitive to 
the market perceptions concerning the supply and demand balance in the near future, as well as general economic 
conditions. However, our exposure to certain of these price changes is reduced through the fee-based nature of certain 
of our services and the use of hedging instruments.

Environmental

We are a participant in certain environmental activities in various stages including assessment studies, cleanup 
operations, and/or remedial processes at certain sites, some of which we currently do not own (see Note 19 – Contingent 
Liabilities  and  Commitments  of  Notes  to  Consolidated  Financial  Statements).  We  are  monitoring  these  sites  in  a 
coordinated effort with other potentially responsible parties, the EPA, or other governmental authorities. We are jointly 
and severally liable along with unrelated third parties in some of these activities and solely responsible in others. Current 
estimates of the most likely costs of such activities are approximately $31 million, all of which are included in Accrued 
liabilities and Regulatory liabilities, deferred income, and other in the Consolidated Balance Sheet at December 31, 
2019. We will seek recovery of the accrued costs related to remediation activities by our interstate gas pipelines totaling 
approximately $4 million through future natural gas transmission rates. The remainder of these costs will be funded 
from  operations.  During  2019,  we  paid  approximately  $6  million  for  cleanup  and/or  remediation  and  monitoring 
activities. We expect to pay approximately $8 million in 2020 for these activities. Estimates of the most likely costs of 
cleanup are generally based on completed assessment studies, preliminary results of studies, or our experience with 
other similar cleanup operations. At December 31, 2019, certain assessment studies were still in process for which the 
ultimate outcome may yield different estimates of most likely costs. Therefore, the actual costs incurred will depend 
on the final amount, type, and extent of contamination discovered at these sites, the final cleanup standards mandated 
by the EPA or other governmental authorities, and other factors.

The EPA and various state regulatory agencies routinely promulgate and propose new rules and issue updated 
guidance to existing rules. These rulemakings include, but are not limited to, rules for reciprocating internal combustion 
engine and combustion turbine maximum achievable control technology, air quality standards for one-hour nitrogen 
dioxide emissions, and volatile organic compound and methane new source performance standards impacting design 

69

and operation of storage vessels, pressure valves, and compressors. The EPA previously issued its rule regarding National 
Ambient Air Quality Standards for ground-level ozone. We are monitoring the rule's implementation as it will trigger 
additional federal and state regulatory actions that may impact our operations. Implementation of the regulations is 
expected to result in impacts to our operations and increase the cost of additions to Property, plant, and equipment – 
net in the Consolidated Balance Sheet for both new and existing facilities in affected areas. We are unable to reasonably 
estimate the cost of additions that may be required to meet the regulations at this time due to uncertainty created by 
various legal challenges to these regulations and the need for further specific regulatory guidance.

Our interstate natural gas pipelines consider prudently incurred environmental assessment and remediation costs 

and the costs associated with compliance with environmental standards to be recoverable through rates.

70

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk

Interest Rate Risk

Our current interest rate risk exposure is related primarily to our debt portfolio. Our debt portfolio is primarily 
comprised of fixed rate debt, which mitigates the impact of fluctuations in interest rates. Any borrowings under our 
credit facility and any issuances under our commercial paper program could be at a variable interest rate and could 
expose us to the risk of increasing interest rates. The maturity of our long-term debt portfolio is partially influenced by 
the expected lives of our operating assets. (See Note 15 – Debt and Banking Arrangements of Notes to Consolidated 
Financial Statements.)

The tables below provide information by maturity date about our interest rate risk-sensitive instruments as of 
December 31, 2019 and 2018. See Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk
of Notes to Consolidated Financial Statements for the methods used in determining the fair value of our long-term debt. 

2020

2021

2022

2023

2024

Thereafter (1)

Total

(Millions)

Fair Value
December 31,
2019

Long-term debt, including

current portion:

Fixed rate .......................

$ 2,141

$

893

$ 2,025

$ 1,477

$ 2,279

$

13,473

$ 22,288

$

25,319

Weighted-average

interest rate ................

5.2%

5.2%

5.3%

5.4%

5.6%

5.6%

Variable rate ...................

$

— $

— $

— $

— $

— $

— $

— $

—

2019

2020

2021

2022

2023

Thereafter (1)

Total

(Millions)

Fair Value
December 31,
2018

Long-term debt, including

current portion:

Fixed rate .......................

$

47

$ 2,138

$

890

$ 2,021

$ 1,473

Weighted-average

interest rate ................

5.2%

5.2%

5.2%

5.3%

5.5%

Variable rate (2)..............

$

— $

— $

— $

— $

160

$

$

15,685

$ 22,254

$

23,170

5.7%

— $

160

$

160

__________________
(1)  Includes unamortized discount / premium and debt issuance costs. 
(2)  The  weighted-average  interest  rate  for  our  $160  million  credit  facility  borrowing  at  December 31,  2018,  was 

3.77 percent.  

Commodity Price Risk

We are exposed to the impact of fluctuations in the market price of NGLs and natural gas, as well as other market 
factors, such as market volatility and energy commodity price correlations. We are exposed to these risks in connection 
with our owned energy-related assets, our long-term energy-related contracts, and limited proprietary trading activities. 
Our management of the risks associated with these market fluctuations includes maintaining sufficient liquidity, as well 
as using various derivatives and nonderivative energy-related contracts. The fair value of derivative contracts is subject 
to many factors, including changes in energy commodity market prices, the liquidity and volatility of the markets in 
which the contracts are transacted, and changes in interest rates. At December 31, 2019 and 2018, our derivative activity 
was not material. (See Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk of Notes to 
Consolidated Financial Statements.)

71

Item 8.  Financial Statements and Supplementary Data 

Report of Independent Registered Public Accounting Firm

The Stockholders and the Board of Directors of
The Williams Companies, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of The Williams Companies, Inc. (the Company) as of 
December 31, 2019 and 2018, the related consolidated statements of operations, comprehensive income (loss), changes 
in equity and cash flows for each of the three years in the period ended December 31, 2019, and the related notes and 
the financial statement schedule listed in the index at Item 15(a) (collectively referred to as the “consolidated financial 
statements”).  In our opinion, based on our audits and the report of other auditors, the consolidated financial statements 
present fairly, in all material respects, the consolidated financial position of the Company at December 31, 2019 and 
2018, and the consolidated results of its operations and its cash flows for each of the three years in the period ended 
December 31, 2019, in conformity with U.S. generally accepted accounting principles. 

We did not audit the financial statements of Gulfstream Natural Gas System, L.L.C. (Gulfstream), a limited liability 
corporation in which the Company has a 50 percent interest. In the consolidated financial statements, the Company’s 
investment in Gulfstream was $217 million and $225 million as of December 31, 2019 and 2018, respectively, and the 
Company’s equity earnings in the net income of Gulfstream were $74 million in 2019, $75 million in 2018 and $75 
million in 2017.  Gulfstream’s financial statements were audited by other auditors whose report has been furnished to 
us, and our opinion, insofar as it relates to the amounts included for Gulfstream, is based solely on the report of other 
auditors.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States) (PCAOB), the Company's internal control over financial reporting as of December 31, 2019, based on criteria 
established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the 
Treadway Commission (2013 framework) and our report dated February 24, 2020 expressed an unqualified opinion 
thereon.

Adoption of New Accounting Standard

As discussed in Note 1 to the consolidated financial statements, the Company changed its method for accounting for 
revenue in 2018.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to 
express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting 
firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with 
the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission 
and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material 
misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material 
misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that 
respond  to  those  risks.  Such  procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and 
disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used 
and  significant  estimates  made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  consolidated 
financial statements. We believe that our audits and the report of other auditors provide a reasonable basis for our 
opinion.

72

 
Critical Audit Matters

The critical audit matters communicated below are matters arising from the current period audit of the financial statements 
that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or 
disclosures  that  are  material  to  the  financial  statements  and  (2) involved  our  especially  challenging,  subjective,  or 
complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated 
financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing 
separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

UEOM Acquisition

Description of
the Matter

During 2019, the Company completed an acquisition of the remaining 38 percent interest in Utica 
East Ohio Midstream LLC (UEOM) for consideration of $741 million, as disclosed in Note 3 to the 
consolidated financial statements. The acquisition was accounted for as a business combination. 

Auditing the Company's accounting for its acquisition of UEOM was complex due to the estimation 
required in the Company’s determination of the fair value of the assets acquired and required the 
involvement of specialists due to the highly judgmental nature of certain assumptions. Estimation 
uncertainty was present due to the assets’ fair values being sensitive to changes in the underlying 
significant assumptions. The significant assumptions included the weighted average cost of capital 
and forecasted volume growth. 

How We
Addressed the
Matter in Our
Audit

We tested the Company's controls over its accounting for the acquisition, including controls over 
the estimation process supporting the recognition and measurement of the acquired assets. We also 
tested controls over management’s review of the significant assumptions used in the valuation models. 

To test the estimated fair value of the acquired assets, we performed audit procedures that included, 
among others, evaluating the Company's selection of the valuation methodologies, evaluating the 
significant  assumptions  used  in  the  valuation,  and  testing  the  completeness  and  accuracy  of  the 
underlying data supporting the significant assumptions and estimates. For example, we compared 
the significant assumptions used to estimate future cash flows to historical operating results, obtained 
third-party support, where available, to evaluate operating data, performed a sensitivity analysis to 
evaluate  the  assumptions  that  were  most  significant  to  the  fair  value  estimate,  and  recalculated 
management’s estimate. We involved our valuation specialists to assist with our evaluation of the 
methodologies used by the Company and significant assumptions included in the fair value estimates.

Pension and Other Postretirement Benefit Obligations 

Description of
the Matter

At December 31, 2019, the Company’s aggregate pension and other postretirement benefit obligations 
were $1,452 million and were exceeded by the fair value of pension and other postretirement plan 
assets of $1,546 million, resulting in overfunded pension and other postretirement benefit obligations 
of $94 million. As explained in Note 10 to the consolidated financial statements, the Company utilized 
key assumptions to determine the pension and other postretirement benefit obligations. 

Auditing  the  pension  and  other  postretirement  benefit  obligations  is  complex  and  required  the 
involvement of specialists due to the highly judgmental nature of the actuarial assumptions (e.g., 
discount rates, future compensation levels, mortality rates, expected returns on plan assets) used in 
the  measurement  process.  These  assumptions  have  a  significant  effect  on  the  projected  benefit 
obligations.

73

How We
Addressed the
Matter in Our
Audit

We tested controls that address the risks of material misstatement relating to the measurement and 
valuation of the pension and other postretirement benefit obligations.  For example, we tested controls 
over management’s review of the pension and postretirement benefit obligations, the significant 
actuarial assumptions and the data inputs provided to the actuary. 

To test the pension and other postretirement benefit obligations, our audit procedures included, among 
others, evaluating the methodologies used, the significant actuarial assumptions discussed above 
and  the  underlying  data  used  by  the  Company. We  compared  the  actuarial  assumptions  used  by 
management to historical trends and evaluated the changes in the funded status from prior year. In 
addition,  we  involved  our  actuarial  specialists  to  assist  with  our  procedures.  For  example,  we 
evaluated management’s methodology for determining the discount rates that reflect the maturity 
and duration of the benefit payments and are used to measure the pension and other postretirement 
benefit obligations. As part of this assessment, we compared the projected cash flows to prior year 
and compared the current year benefits paid to the prior year projected cash flows. To evaluate the 
future compensation levels and the mortality rates, we assessed whether the information is consistent 
with  publicly  available  information,  and  whether  any  market  data  adjusted  for  entity-specific 
adjustments were applied. Additionally, to evaluate the expected returns on plan assets, we assessed 
whether  management’s  assumptions  were  consistent  with  a  range  of  returns  for  portfolios  of 
comparative  investments. We  also  tested  the  completeness  and  accuracy  of  the  underlying  data, 
including the participant data. 

/s/ Ernst & Young LLP

We have served as the Company’s auditor since 1962.
Tulsa, Oklahoma
February 24, 2020

74

Report of Independent Registered Public Accounting Firm

To the Management Committee and Members of Gulfstream Natural Gas System, L.L.C.:

Opinion on the Financial Statements

We have audited the balance sheets of Gulfstream Natural Gas System, L.L.C. (the “Company”) as of December 31, 
2019 and 2018, and the related statements of operations, comprehensive income, cash flows, and members’ equity for 
each of the three years in the period ended December 31, 2019, including the related notes (collectively referred to as 
the “financial statements”) (not presented herein).  In our opinion, the financial statements present fairly, in all material 
respects, the financial position of the Company as of December 31, 2019 and 2018, and the results of its operations 
and its cash flows for each of the three years in the period ended December 31, 2019 in conformity with accounting 
principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management.  Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits.  We are a public accounting firm registered with 
the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with 
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of 
the Securities and Exchange Commission and the PCAOB.

We conducted our audits of these financial statements in accordance with the standards of the PCAOB and in accordance 
with auditing standards generally accepted in the United States of America.  Those standards require that we plan and 
perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, 
whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, 
whether  due  to  error  or  fraud,  and  performing  procedures  that  respond  to  those  risks.    Such  procedures  included 
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Our audits also 
included evaluating the accounting principles used and significant estimates made by management, as well as evaluating 
the overall presentation of the financial statements.  We believe that our audits provide a reasonable basis for our 
opinion.

/s/ PricewaterhouseCoopers LLP

Houston, Texas
February 24, 2020

We have served as the Company’s auditor since 2018.

75

The Williams Companies, Inc.
Consolidated Statement of Operations 

Year Ended December 31,
2018

2019

2017

(Millions, except per-share amounts)

Revenues:

Service revenues ...................................................................................
Service revenues – commodity consideration (Note 1) ........................
Product sales .........................................................................................
Total revenues .................................................................................

$

$

5,933
203
2,065
8,201

Costs and expenses:

Product costs ........................................................................................
Processing commodity expenses ..........................................................
Operating and maintenance expenses ...................................................
Depreciation and amortization expenses ..............................................
Selling, general, and administrative expenses ......................................
Impairment of certain assets (Note 18) ................................................
Gain on sale of certain assets and businesses (Note 3) .........................
Regulatory charges resulting from Tax Reform (Note 1) .....................
Other (income) expense – net ...............................................................
Total costs and expenses ..................................................................
Operating income (loss) ..........................................................................
Equity earnings (losses) ..........................................................................
Other investing income (loss) – net ........................................................
Interest incurred ......................................................................................
Interest capitalized ..................................................................................
Other income (expense) – net .................................................................
Income (loss) from continuing operations before income taxes .............
Provision (benefit) for income taxes .......................................................
Income (loss) from continuing operations ..............................................
Income (loss) from discontinued operations ...........................................
Net income (loss) .................................................................................
Less: Net income (loss) attributable to noncontrolling interests .....
Net income (loss) attributable to The Williams Companies, Inc. .........
Preferred stock dividends (Note 16) .....................................................
Net income (loss) available to common stockholders ..........................

Amounts attributable to The Williams Companies, Inc. available to

common stockholders:
Income (loss) from continuing operations ............................................
Income (loss) from discontinued operations ........................................
Net income (loss) ............................................................................

Basic earnings (loss) per common share:

Income (loss) from continuing operations .......................................
Income (loss) from discontinued operations ...................................
Net income (loss) ..........................................................................
Weighted-average shares (thousands) .............................................

Diluted earnings (loss) per common share:

Income (loss) from continuing operations .......................................
Income (loss) from discontinued operations ...................................
Net income (loss) ..........................................................................
Weighted-average shares (thousands) .............................................

$

$

$

$

$

$

$

1,961
105
1,468
1,714
558
464
2
—
8
6,280
1,921
375
(79)
(1,218)
32
33
1,064
335
729
(15)
714
(136)
850
3
847

862
(15)
847

.71
(.01)
.70
1,212,037

.71
(.01)
.70
1,214,011

$

$

$

$

$

$

$

$

5,502
400
2,784
8,686

2,707
137
1,507
1,725
569
1,915
(692)
(17)
67
7,918
768
396
187
(1,160)
48
92
331
138
193
—
193
348
(155)
1
(156) $

5,312
—
2,719
8,031

2,300
—
1,576
1,736
594
1,248
(1,095)
674
71
7,104
927
434
282
(1,116)
33
(25)
535
(1,974)
2,509
—
2,509
335
2,174
—
2,174

(156) $
—
(156) $

(.16) $
—
(.16) $

973,626

(.16) $
—
(.16) $

973,626

2,174
—
2,174

2.63
—
2.63
826,177

2.62
—
2.62
828,518

See accompanying notes.

76

The Williams Companies, Inc.
Consolidated Statement of Comprehensive Income (Loss) 

Year Ended December 31,

2019

2018

2017

(Millions)

Net income (loss) .......................................................................................................

$

714

$

193

$

2,509

Other comprehensive income (loss):

Cash flow hedging activities:

Net unrealized gain (loss) from derivative instruments, net of taxes of $1 and
$2 in 2018 and 2017, respectively ..................................................................

Reclassifications into earnings of net derivative instruments (gain) loss, net of
taxes of ($1) and ($1) in 2018 and 2017, respectively....................................

Foreign currency translation activities:

Foreign currency translation adjustments ...........................................................

Pension and other postretirement benefits:

Amortization of prior service cost (credit) included in net periodic benefit

cost (credit), net of taxes of $2 in 2017 ..........................................................

Net actuarial gain (loss) arising during the year, net of taxes of ($20), $3, and
($15) in 2019, 2018, and 2017, respectively ..................................................

Amortization of actuarial (gain) loss and net actuarial loss from settlements

included in net periodic benefit cost (credit), net of taxes of ($4), ($11), and
($37) in 2019, 2018, and 2017, respectively ..................................................

Other comprehensive income (loss) ..........................................................................

Comprehensive income (loss) ...................................................................................

Less: Comprehensive income (loss) attributable to noncontrolling interests ..........

—

—

—

—

59

12

71

785

(136)

(7)

8

—

—

(6)

35

30

223

346

(9)

6

1

(3)

44

61

100

2,609

334

Comprehensive income (loss) attributable to The Williams Companies, Inc. ...........

$

921

$

(123) $

2,275

See accompanying notes.

77

The Williams Companies, Inc.
Consolidated Balance Sheet 

December 31,

2019

2018

(Millions, except per-share amounts)

ASSETS
Current assets:

Cash and cash equivalents.........................................................................................
Trade accounts and other receivables (net of allowance of $6 at December 31,

2019 and $9 at December 31, 2018)......................................................................
Inventories.................................................................................................................
Other current assets and deferred charges.................................................................
Total current assets ...............................................................................................

Investments..................................................................................................................
Property, plant, and equipment – net ...........................................................................
Intangible assets – net of accumulated amortization...................................................
Regulatory assets, deferred charges, and other............................................................
Total assets ...........................................................................................................

LIABILITIES AND EQUITY
Current liabilities:

Accounts payable ......................................................................................................
Accrued liabilities .....................................................................................................
Long-term debt due within one year .........................................................................
Total current liabilities..........................................................................................

Long-term debt ............................................................................................................
Deferred income tax liabilities ....................................................................................
Regulatory liabilities, deferred income, and other ......................................................
Contingent liabilities and commitments (Note 19)

Equity:

Stockholders’ equity:

Preferred stock......................................................................................................
Common stock ($1 par value; 1,470 million shares authorized at December 31,
2019 and December 31, 2018; 1,247 million shares issued at December 31,
2019 and 1,245 million shares issued at December 31, 2018) .........................
Capital in excess of par value...............................................................................
Retained deficit ....................................................................................................
Accumulated other comprehensive income (loss) ...............................................
Treasury stock, at cost (35 million shares of common stock) ..............................
Total stockholders’ equity................................................................................
Noncontrolling interests in consolidated subsidiaries...............................................
Total equity...........................................................................................................
Total liabilities and equity ...............................................................................

See accompanying notes.

78

$

$

$

$

289

$

996
125
170
1,580

6,235
29,200
7,959
1,066
46,040

552
1,276
2,140
3,968

20,148
1,782
3,778

$

$

168

992
130
174
1,464

7,821
27,504
7,767
746
45,302

662
1,102
47
1,811

22,367
1,524
3,603

35

35

1,247
24,323
(11,002)
(199)
(1,041)
13,363
3,001
16,364
46,040

$

1,245
24,693
(10,002)
(270)
(1,041)
14,660
1,337
15,997
45,302

The Williams Companies, Inc.
Consolidated Statement of Changes in Equity 

The Williams Companies, Inc. Stockholders

Preferred
Stock

Common
Stock

Capital in
Excess of
Par Value

Retained
Deficit

AOCI*

Treasury
Stock

(Millions)

Total
Stockholders’
Equity

Noncontrolling
Interests

Total
Equity

Balance – December 31, 2016........................... $

— $

785

$

14,887

$

(9,649)

$

(339)

$

(1,041)

$

4,643

$

9,403

$ 14,046

Adoption of new accounting standard ................

Net income (loss) ................................................

Other comprehensive income (loss)....................

Issuance of common stock (Note 16)..................

Cash dividends – common stock ($1.20 per
share)...................................................................

Dividends and distributions to noncontrolling

interests.............................................................

Stock-based compensation and related common
stock issuances, net of tax ................................

Sales of limited partner units of Williams

Partners L.P.......................................................

Changes in ownership of consolidated

subsidiaries, net ................................................

Contributions from noncontrolling interests .......

Other....................................................................

Net increase (decrease) in equity ........................

Balance – December 31, 2017...........................

Adoption of new accounting standards...............

Net income (loss) ................................................

Other comprehensive income (loss)....................

WPZ Merger (Note 1) .........................................

Issuance of preferred stock (Note 16) .................

Cash dividends – common stock ($1.36 per
share)...................................................................

Dividends and distributions to noncontrolling

interests.............................................................

Stock-based compensation and related common
stock issuances, net of tax ................................

Sales of limited partner units of Williams

Partners L.P.......................................................

Changes in ownership of consolidated

subsidiaries, net ................................................

Contributions from noncontrolling interests .......

Deconsolidation of subsidiary (Note 6) ..............

Other....................................................................

Net increase (decrease) in equity ........................

Balance – December 31, 2018...........................

Net income (loss) ................................................

Other comprehensive income (loss)....................

Cash dividends – common stock ($1.52 per
share)...................................................................

Dividends and distributions to noncontrolling

interests.............................................................
Stock-based compensation and related common
stock issuances, net of tax ................................

Sale of partial interest in consolidated

subsidiary (Note 3) ...........................................

Changes in ownership of consolidated

subsidiaries, net (Note 3)..................................
Contributions from noncontrolling interests .......

Deconsolidation of subsidiary (Note 4) ..............

Other....................................................................

Net increase (decrease) in equity ........................

Balance – December 31, 2019........................... $

*  Accumulated Other Comprehensive Income (Loss)

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

35

—

—

—

—

—

—

—

—

35

35

—

—

—

—

—

—

—

—

—

—

—

35

—

—

—

75

—

—

1

—

—

—

—

76

861

—

—

—

382

—

—

—

1

—

—

—

—

1

384

1,245

—

—

—

—

2

—

—

—

—

—

2

1

—

—

2,043

—

—

73

—

1,497

—

7

3,621

18,508

—

—

—

6,112

—

—

—

60

—

14

—

—

(1)

6,185

24,693

—

—

—

—

56

—

(426)

—

—

—

36

2,174

—

—

(992)

—

—

—

—

—

(3)

1,215

(8,434)

(23)

(155)

—

—

—

(1,386)

—

—

—

—

—

—

(4)

(1,568)

(10,002)

850

—

(1,842)

—

—

—

—

—

—

(8)

(370)

(1,000)

—

—

101

—

—

—

—

—

—

—

—

101

(238)

(61)

—

32

(3)

—

—

—

—

—

—

—

—

—

(32)

(270)

—

71

—

—

—

—

—

—

—

—

71

—

—

—

—

—

—

—

—

—

—

—

—

(1,041)

—

—

—

—

—

—

—

—

—

—

—

—

—

—

(1,041)

—

—

—

—

—

—

—

—

—

—

—

37

2,174

101

2,118

(992)

—

74

—

1,497

—

4

5,013

9,656

(84)

(155)

32

6,491

35

(1,386)

—

61

—

14

—

—

(4)

5,004

14,660

850

71

(1,842)

—

58

—

(426)

—

—

(8)

(1,297)

$

1,247

$

24,323

$ (11,002)

$

(199)

$

(1,041)

$

13,363

$

See accompanying notes.

79

—

335

(1)

—

—

(883)

—

61

37

2,509

100

2,118

(992)

(883)

74

61

(2,407)

(910)

17

(6)

(2,884)

6,519

(37)

348

(2)

(4,629)

—

—

17

(2)

2,129

16,175

(121)

193

30

1,862

35

(1,386)

(637)

(637)

—

46

(18)

15

(267)

(1)

(5,182)

1,337

(136)

—

—

61

46

(4)

15

(267)

(5)

(178)

15,997

714

71

(1,842)

(124)

(124)

—

58

1,334

1,334

567

36

(13)

—

1,664

3,001

141

36

(13)

(8)

367

$ 16,364

The Williams Companies, Inc.
Consolidated Statement of Cash Flows 

Year Ended December 31,
2018

2019

2017

OPERATING ACTIVITIES:

Net income (loss) ...............................................................................................................
Adjustments to reconcile to net cash provided (used) by operating activities:

$

714

$

193

$

2,509

(Millions)

Depreciation and amortization......................................................................................
Provision (benefit) for deferred income taxes ..............................................................
Equity (earnings) losses................................................................................................
Distributions from unconsolidated affiliates ................................................................
Gain on disposition of equity-method investments (Note 6)........................................
Impairment of equity-method investments (Note 18) ..................................................
(Gain) on sale of certain assets and businesses (Note 3)..............................................
Impairment of certain assets (Note 18).........................................................................
(Gain) loss on deconsolidation of businesses (Note 6).................................................
Amortization of stock-based awards ............................................................................
Regulatory charges resulting from Tax Reform (Note 1).............................................
Cash provided (used) by changes in current assets and liabilities:

Accounts and notes receivable ................................................................................
Inventories...............................................................................................................
Other current assets and deferred charges...............................................................
Accounts payable ....................................................................................................
Accrued liabilities ...................................................................................................
Other, including changes in noncurrent assets and liabilities.......................................
Net cash provided (used) by operating activities ....................................................

FINANCING ACTIVITIES:

Proceeds from (payments of) commercial paper – net ......................................................
Proceeds from long-term debt............................................................................................
Payments of long-term debt ...............................................................................................
Proceeds from issuance of common stock .........................................................................
Proceeds from sale of partial interest in consolidated subsidiary (Note 3)........................
Common dividends paid ....................................................................................................
Dividends and distributions paid to noncontrolling interests ............................................
Contributions from noncontrolling interests......................................................................
Payments for debt issuance costs.......................................................................................
Other – net..........................................................................................................................
Net cash provided (used) by financing activities ....................................................

INVESTING ACTIVITIES:

Property, plant, and equipment:

Capital expenditures (1)...............................................................................................
Dispositions – net.........................................................................................................
Contributions in aid of construction ..................................................................................
Proceeds from sale of businesses, net of cash divested .....................................................
Purchases of businesses, net of cash acquired (Note 3).....................................................
Proceeds from dispositions of equity-method investments (Note 6) .................................
Purchases of and contributions to equity-method investments (Note 6) ...........................
Other – net..........................................................................................................................
Net cash provided (used) by investing activities.....................................................
Increase (decrease) in cash and cash equivalents .................................................................
Cash and cash equivalents at beginning of year ...................................................................
Cash and cash equivalents at end of year .............................................................................
_________
(1) Increases to property, plant, and equipment....................................................................
Changes in related accounts payable and accrued liabilities...........................................
Capital expenditures........................................................................................................

$

$

$

1,714
376
(375)
657
(122)
186
2
464
29
57
—

34
5
21
(46)
153
(176)
3,693

(4)
767
(909)
10
1,334
(1,842)
(124)
36
—
(13)
(745)

(2,109)
(40)
52
(2)
(728)
485
(453)
(32)
(2,827)
121
168
289

$

1,725
220
(396)
693
—
32
(692)
1,915
(203)
55
(15)

(36)
(16)
17
(93)
23
(129)
3,293

(2)
3,926
(3,204)
15
—
(1,386)
(591)
15
(26)
(46)
(1,299)

(3,256)
(7)
411
1,296
—
—
(1,132)
(37)
(2,725)
(731)
899
168

$

1,736
(2,012)
(434)
784
(269)
—
(1,095)
1,249
—
78
776

(88)
8
(21)
118
(92)
(158)
3,089

(93)
3,333
(5,925)
2,131
—
(992)
(822)
17
(17)
(92)
(2,460)

(2,399)
(41)
426
2,067
—
200
(132)
(21)
100
729
170
899

(2,023) $
(86)
(2,109) $

(3,021) $
(235)
(3,256) $

(2,662)
263
(2,399)

See accompanying notes.

80

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements

Note 1 – General, Description of Business, Basis of Presentation, and Summary of Significant Accounting Policies

General

Unless the context clearly indicates otherwise, references in this report to “Williams,” “we,” “our,” “us,” or like 
terms  refer  to  The  Williams  Companies,  Inc.  and  its  subsidiaries.  Unless  the  context  clearly  indicates  otherwise, 
references to “Williams,” “we,” “our,” and “us” include the operations in which we own interests accounted for as 
equity-method investments that are not consolidated in our financial statements. When we refer to our equity investees 
by name, we are referring exclusively to their businesses and operations.

WPZ Merger

On August 10, 2018, we completed our merger with Williams Partners L.P. (WPZ), our previously consolidated 
master limited partnership, pursuant to which we acquired all of the approximately 256 million publicly held outstanding 
common units of WPZ in exchange for 382 million shares of our common stock (WPZ Merger). Williams continued 
as the surviving entity. The WPZ Merger was accounted for as a noncash equity transaction resulting in increases to 
Common stock of $382 million, Capital in excess of par value of $6.112 billion, and Regulatory assets, deferred charges, 
and other of $33 million and decreases to Accumulated other comprehensive income (loss) (AOCI) of $3 million, 
Noncontrolling interests in consolidated subsidiaries of $4.629 billion, and Deferred income tax liabilities of $1.829 
billion in the Consolidated Balance Sheet.  Prior to the completion of the WPZ Merger and pursuant to its distribution 
reinvestment  program, WPZ  had  issued  common  units  to  the  public  in  2018  and  2017  associated  with  reinvested 
distributions of $46 million and $61 million, respectively.

Financial Repositioning

In January 2017, we entered into agreements with WPZ, wherein we permanently waived the general partner’s 
incentive distribution rights and converted our 2 percent general partner interest in WPZ to a noneconomic interest in 
exchange  for  289  million  newly  issued  WPZ  common  units.  Pursuant  to  this  agreement,  we  also  purchased 
approximately 277 thousand WPZ common units for $10 million. Additionally, we purchased approximately 59 million
common units of WPZ at a price of $36.08586 per unit in a private placement transaction, funded with proceeds from 
our equity offering (see Note 16 – Stockholders’ Equity). According to the terms of this agreement, concurrent with 
WPZ’s quarterly distributions in February 2017 and May 2017, we paid additional consideration totaling $56 million 
to WPZ for these units.

Description of Business

We are a Delaware corporation whose common stock is listed and traded on the New York Stock Exchange. Our 
operations are located in the United States and are presented within the following reportable segments: Atlantic-Gulf, 
Northeast G&P, and West, consistent with the manner in which our chief operating decision maker evaluates performance 
and allocates resources. All remaining business activities as well as corporate activities are included in Other.

Atlantic-Gulf is comprised of our interstate natural gas pipeline, Transcontinental Gas Pipe Line Company, LLC 
(Transco), and natural gas gathering and processing and crude oil production handling and transportation assets in the 
Gulf Coast region, including a 51 percent interest in Gulfstar One LLC (Gulfstar One) (a consolidated variable interest 
entity, or VIE), which is a proprietary floating production system, as well as a 50 percent equity-method investment in 
Gulfstream Natural Gas System, L.L.C. (Gulfstream), a 60 percent equity-method investment in Discovery Producer 
Services LLC (Discovery), and, at December 31, 2019, a 41 percent equity-method investment in Constitution Pipeline 
Company, LLC (Constitution) (see Note 4 – Variable Interest Entities).

Northeast G&P is comprised of our midstream gathering, processing, and fractionation businesses in the Marcellus 
Shale region primarily in Pennsylvania and New York, and the Utica Shale region of eastern Ohio, as well as a 66 
percent interest in Cardinal Gas Services, L.L.C. (Cardinal) (a consolidated VIE) which operates in Ohio, a 69 percent
equity-method  investment  in  Laurel  Mountain  Midstream,  LLC  (Laurel  Mountain),  a  58  percent  equity-method 

81

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

investment in Caiman Energy II, LLC (Caiman II), and Appalachia Midstream Services, LLC, which owns equity-
method investments with an approximate average 66 percent interest in multiple gas gathering systems in the Marcellus 
Shale (Appalachia Midstream Investments). Northeast G&P includes a 65 percent interest in Ohio Valley Midstream 
LLC (Northeast JV) (a consolidated VIE) which operates in West Virginia, Ohio, and Pennsylvania. The Northeast JV 
includes our Ohio Valley assets and Utica East Ohio Midstream LLC (UEOM), a former equity-method investment in 
which we acquired the remaining ownership interest in March 2019 (see Note 3 – Acquisitions and Divestitures).

West is comprised of our interstate natural gas pipeline, Northwest Pipeline LLC (Northwest Pipeline), and our 
gas gathering, processing, and treating operations in the Rocky Mountain region of Colorado and Wyoming, the Barnett 
Shale  region  of  north-central Texas,  the  Eagle  Ford  Shale  region  of  south Texas,  the  Haynesville  Shale  region  of 
northwest Louisiana, and the Mid-Continent region which includes the Anadarko, Arkoma, Delaware, and Permian 
basins. This segment also includes our natural gas liquid (NGL) and natural gas marketing business, storage facilities, 
an undivided 50 percent interest in an NGL fractionator near Conway, Kansas, a 50 percent equity-method investment 
in Overland Pass Pipeline Company LLC (OPPL), a 50 percent equity-method investment in Rocky Mountain Midstream 
Holdings LLC (RMM), and a 15 percent equity-method investment in Brazos Permian II, LLC (Brazos Permian II). 
West also included our former natural gas gathering and processing assets in the Four Corners area of New Mexico 
and Colorado, which were sold during the fourth quarter of 2018 (see Note 3 – Acquisitions and Divestitures), our 
former 50 percent interest in Jackalope Gas Gathering Services, L.L.C. (Jackalope) (an equity-method investment 
following deconsolidation as of June 30, 2018), which was sold in April 2019, and our previously owned 50 percent 
equity-method investment in the Delaware basin gas gathering system (DBJV) (see Note 6 – Investing Activities).

Other includes minor business activities that are not operating segments, as well as corporate operations. Other 
also includes our previously owned operations, including an 88.5 percent undivided interest in an olefins production 
facility  in  Geismar,  Louisiana  (Geismar  Interest),  which  was  sold  in  July  2017  (see  Note  3  – Acquisitions  and 
Divestitures), and a refinery grade propylene splitter in the Gulf region, which was sold in June 2017.

Basis of Presentation

Discontinued operations

Unless  indicated  otherwise,  the  information  in  the  Notes  to  Consolidated  Financial  Statements  relates  to  our 

continuing operations.

Significant risks and uncertainties

We believe that the carrying value of certain of our property, plant, and equipment and other identifiable intangible 
assets, notably certain acquired assets accounted for as business combinations between 2012 and 2014, may be in excess 
of current fair value. However, the carrying value of these assets, in our judgment, continues to be recoverable based 
on our evaluation of undiscounted future cash flows. It is reasonably possible that future strategic decisions, including 
transactions such as monetizing non-core assets or contributing assets to new ventures with third parties, as well as 
unfavorable changes in expected producer activities could impact our assumptions and ultimately result in impairments 
of these assets. Such transactions or developments may also indicate that certain of our equity-method investments 
have experienced other-than-temporary declines in value, which could result in impairment, or that the fair value of 
the reporting unit for our goodwill is less than its carrying amount, which would result in impairment.

Summary of Significant Accounting Policies

Principles of consolidation

The consolidated financial statements include the accounts of all entities that we control and our proportionate 
interest in the accounts of certain ventures in which we own an undivided interest. Our judgment is required to evaluate 
whether we control an entity. Key areas of that evaluation include:

•  Determining whether an entity is a VIE;

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The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

•  Determining whether we are the primary beneficiary of a VIE, including evaluating which activities of the 
VIE most significantly impact its economic performance and the degree of power that we and our related 
parties have over those activities through our variable interests;

• 

Identifying  events  that  require  reconsideration  of  whether  an  entity  is  a VIE  and  continuously  evaluating 
whether we are a VIE’s primary beneficiary;

•  Evaluating whether other owners in entities that are not VIEs are able to effectively participate in significant 
decisions that would be expected to be made in the ordinary course of business such that we do not have the 
power to control such entities.

We apply the equity method of accounting to investments over which we exercise significant influence but do not 
control. Distributions received from equity-method investees are presented in the Consolidated Statement of Cash 
Flows according to the nature of the distributions approach, which classifies distributions received from equity-method 
investees as either  returns on investment (cash inflows from operating activities) or returns of investment (cash inflows 
from  investing  activities)  based  on  the  nature  of  the  activities  of  the  equity-method  investee  that  generated  the 
distribution. 

Equity-method investment basis differences

Differences between the cost of our equity-method investments and our underlying equity in the net assets of 
investees  are  accounted  for  as  if  the  investees  were  consolidated  subsidiaries.  Equity  earnings  (losses)  in  the 
Consolidated Statement of Operations includes our allocable share of net income (loss) of investees adjusted for any 
depreciation and amortization, as applicable, associated with basis differences.

Use of estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United 
States requires management to make estimates and assumptions that affect the amounts reported in the consolidated 
financial statements and accompanying notes. Actual results could differ from those estimates.

Significant estimates and assumptions include:

• 

Impairment  assessments  of  investments,  property,  plant,  and  equipment,  goodwill,  and  other  identifiable 
intangible assets;

•  Litigation-related contingencies;

•  Environmental remediation obligations;

•  Depreciation and/or amortization of long-lived assets;

•  Depreciation and/or amortization of equity-method investment basis differences;

•  Asset retirement obligations (AROs);

•  Pension and postretirement valuation variables;

•  Measurement of regulatory liabilities;

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The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

•  Measurement of deferred income tax assets and liabilities, including assumptions related to the realization of 

deferred income tax assets;

•  Revenue recognition, including estimates utilized in recognition of deferred revenue;

•  Purchase price accounting.

These estimates are discussed further throughout these notes.

Regulatory accounting

Transco and Northwest Pipeline are regulated by the Federal Energy Regulatory Commission (FERC). Their rates, 
which are established by the FERC, are designed to recover the costs of providing the regulated services, and their 
competitive environment makes it probable that such rates can be charged and collected. Therefore, we have determined 
that it is appropriate under Accounting Standards Codification (ASC) Topic 980, “Regulated Operations,” (ASC 980) 
to account for and report regulatory assets and liabilities related to these operations consistent with the economic effect 
of the way in which their rates are established. Accounting for these operations that are regulated can differ from the 
accounting requirements for nonregulated operations. For example, for regulated operations, allowance for funds used 
during construction (AFUDC) represents the estimated cost of debt and equity funds applicable to utility plant in the 
process of construction and is capitalized as a cost of property, plant, and equipment because it constitutes an actual 
cost of construction under established regulatory practices; nonregulated operations are only allowed to capitalize the 
cost of debt funds related to construction activities, while a component for equity is prohibited. The components of our 
regulatory assets and liabilities relate to the effects of deferred taxes on equity funds used during construction, asset 
retirement obligations, fuel cost differentials, levelized incremental depreciation, negative salvage, pension and other 
postretirement benefits, and rate allowances for deferred income taxes at a historically higher federal income tax rate.

In December 2017, the Tax Cuts and Jobs Act (Tax Reform) was enacted, which, among other things, reduced the 
federal corporate income tax rate from 35 percent to 21 percent (see Note 8 – Provision (Benefit) for Income Taxes). 
In accordance with ASC 980-740-25-2, Transco and Northwest Pipeline have recognized regulatory liabilities to reflect 
the probable return to customers through future rates of the future decrease in income taxes payable associated with 
Tax Reform. These liabilities represent an obligation to return amounts directly to our customers. While a majority of 
our customers have entered into tariff rates based on our cost-of-service proceedings and related rate base therein, 
certain other contracts with customers reflect contractually-based rates that are designed to recover the cost of providing 
those services, including an allowance for income taxes, with no expected future rate adjustment for the term of those 
contracts. This relative mix of contracts for services was considered in determining the probable amount to be returned 
to customers through future rates. The regulatory liabilities were recorded in December 2017 through regulatory charges 
to operating income totaling $674 million. Adjustments recorded in 2018 decreased this amount by $17 million. For 
Transco, the timing and actual amount of the return to the customers is stated in its formal stipulation and agreement 
that has been filed, subject to FERC approval (See Note 19 – Contingent Liabilities and Commitments).

Certain of our equity-method investees recorded similar regulatory liabilities, for which our Equity earnings (losses)
in the Consolidated Statement of Operations for 2017 were reduced by $11 million related to our proportionate share 
of the associated regulatory charges. 

Our regulatory assets associated with the effects of deferred taxes on equity funds used during construction were 
also impacted by Tax Reform and were reduced by $102 million in December 2017 through a charge to Other income 
(expense) – net below Operating income (loss) in the Consolidated Statement of Operations (see Note 7 – Other Income 
and Expenses). This amount, along with the previously described charges for establishing the regulatory liabilities 
resulting from Tax Reform, is reported within Regulatory charges resulting from Tax Reform within the Consolidated 
Statement of Cash Flows.

84

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Our current and noncurrent regulatory asset and liability balances for the years ended December 31, 2019 and 2018 

are as follows:

December 31,

2019

2018

Current assets reported within Other current assets and deferred charges ........................... $
Noncurrent assets reported within Regulatory assets, deferred charges, and other ..............

Total regulated assets ...................................................................................................... $

$

(Millions)
72
466
538

$

103
495
598

Current liabilities reported within Accrued liabilities............................................................ $
Noncurrent liabilities reported within Regulatory liabilities, deferred income, and other ....

Total regulated liabilities................................................................................................. $

60
1,277

1,337

$

$

5
1,321

1,326

Cash and cash equivalents

Cash and cash equivalents in the Consolidated Balance Sheet consist of highly liquid investments with original 

maturities of three months or less when acquired.

Accounts receivable

Accounts receivable are carried on a gross basis, with no discounting, less an allowance for doubtful accounts. We 
estimate the allowance for doubtful accounts based on existing economic conditions, the financial condition of our 
customers, and the amount and age of past due accounts. We do not offer extended payment terms and typically receive 
payment within one month. We consider receivables past due if full payment is not received by the contractual due 
date. Interest income related to past due accounts receivable is generally recognized at the time full payment is received 
or collectability is assured. Past due accounts are generally written off against the allowance for doubtful accounts only 
after all collection attempts have been exhausted.

Inventories

Inventories in the Consolidated Balance Sheet primarily consist of NGLs, natural gas in underground storage, and 
materials and supplies and are stated at the lower of cost or net realizable value. The cost of inventories is primarily 
determined using the average-cost method.

Property, plant, and equipment

Property, plant, and equipment is initially recorded at cost. We base the carrying value of these assets on estimates, 

assumptions, and judgments relative to capitalized costs, useful lives, and salvage values.

As regulated entities, Northwest Pipeline and Transco provide for depreciation using the straight-line method at 
FERC-prescribed rates. Depreciation for nonregulated entities is provided primarily on the straight-line method over 
estimated useful lives, except for certain offshore facilities that apply an accelerated depreciation method.

Gains or losses from the ordinary sale or retirement of property, plant, and equipment for regulated pipelines are 
credited or charged to accumulated depreciation. Other gains or losses are recorded in Other (income) expense – net
included in Operating income (loss) in the Consolidated Statement of Operations.

Ordinary  maintenance  and  repair  costs  are  generally  expensed  as  incurred.  Costs  of  major  renewals  and 

replacements are capitalized as property, plant, and equipment.

We record a liability and increase the basis in the underlying asset for the present value of each expected future 
ARO at the time the liability is initially incurred, typically when the asset is acquired or constructed. As regulated 

85

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

entities, Northwest Pipeline and Transco offset the depreciation of the underlying asset that is attributable to capitalized 
ARO cost to a regulatory asset as we expect to recover these amounts in future rates. We measure changes in the liability 
due to passage of time by applying an interest rate to the liability balance. This amount is recognized as an increase in 
the carrying amount of the liability and as a corresponding accretion expense included in Operating and maintenance 
expenses in the Consolidated Statement of Operations, except for regulated entities, for which the liability is offset by 
a regulatory asset. The regulatory asset is amortized commensurate with our collection of those costs in rates.

Measurements of AROs include, as a component of future expected costs, an estimate of the price that a third party 
would demand, and could expect to receive, for bearing the uncertainties inherent in the obligations, sometimes referred 
to as a market-risk premium.

Goodwill 

Goodwill included within Intangible assets – net of accumulated amortization in the Consolidated Balance Sheet 
represents the excess of the consideration, plus the fair value of any noncontrolling interest or any previously held 
equity interest, over the fair value of the net assets acquired. It is not subject to amortization but is evaluated annually 
as of October 1 for impairment or more frequently if impairment indicators are present that would indicate it is more 
likely than not that the fair value of the reporting unit is less than its carrying amount. As part of the evaluation, we 
compare our estimate of the fair value of the reporting unit with its carrying value, including goodwill. If the carrying 
value of the reporting unit exceeds its fair value, an impairment charge is recorded for the difference (not to exceed the 
carrying value of goodwill). Judgments and assumptions are inherent in our management’s estimates of fair value. 

Other intangible assets

Our  identifiable  intangible  assets  included  within  Intangible  assets  –  net  of  accumulated  amortization  in  the 
Consolidated Balance Sheet are primarily related to gas gathering, processing, and fractionation contractual customer 
relationships. Our intangible assets are amortized on a straight-line basis over the period in which these assets contribute 
to our cash flows. We evaluate these assets for changes in the expected remaining useful lives and would reflect any 
changes prospectively through amortization over the revised remaining useful life.

Impairment of property, plant, and equipment, other identifiable intangible assets, and investments

We evaluate our property, plant, and equipment and other identifiable intangible assets for impairment when events 
or changes in circumstances indicate, in our judgment, that the carrying value of such assets may not be recoverable. 
When an indicator of impairment has occurred, we compare our estimate of undiscounted future cash flows attributable 
to the assets to the carrying value of the assets to determine whether an impairment has occurred and we may apply a 
probability-weighted approach to consider the likelihood of different cash flow assumptions and possible outcomes 
including selling in the near term or holding for the remaining estimated useful life. If an impairment of the carrying 
value has occurred, we determine the amount of the impairment recognized in the financial statements by estimating 
the fair value of the assets and recording a loss for the amount that the carrying value exceeds the estimated fair value. 
This evaluation is performed at the lowest level for which separately identifiable cash flows exist.

For assets identified to be disposed of in the future and considered held for sale, we compare the carrying value 
to the estimated fair value less the cost to sell to determine if recognition of an impairment is required. Until the assets 
are disposed of, the estimated fair value, which includes estimated cash flows from operations until the assumed date 
of sale, is recalculated when related events or circumstances change.

We evaluate our investments for impairment when events or changes in circumstances indicate, in our judgment, 
that the carrying value of such investments may have experienced an other-than-temporary decline in value. When 
evidence of loss in value has occurred, we compare our estimate of fair value of the investment to the carrying value 
of the investment to determine whether an impairment has occurred. If the estimated fair value is less than the carrying 
value and we consider the decline in value to be other-than-temporary, the excess of the carrying value over the fair 
value is recognized in the consolidated financial statements as an impairment charge.

86

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Judgments  and  assumptions  are  inherent  in  our  estimate  of  undiscounted  future  cash  flows  and  an  asset’s  or 
investment’s  fair  value. Additionally,  judgment  is  used  to  determine  the  probability  of  sale  with  respect  to  assets 
considered for disposal.

Contingent liabilities

We record liabilities for estimated loss contingencies, including environmental matters, when we assess that a loss 
is probable, and the amount of the loss can be reasonably estimated. These liabilities are calculated based upon our 
assumptions and estimates with respect to the likelihood or amount of loss and upon advice of legal counsel, engineers, 
or other third parties regarding the probable outcomes of the matters. These calculations are made without consideration 
of any potential recovery from third parties. We recognize insurance recoveries or reimbursements from others when 
realizable. Revisions to these liabilities are generally reflected in income when new or different facts or information 
become known or circumstances change that affect the previous assumptions or estimates.

Cash flows from revolving credit facilities and commercial paper program

Proceeds and payments related to borrowings under our credit facilities are reflected in the financing activities in 
the Consolidated Statement of Cash Flows on a gross basis. Proceeds and payments related to borrowings under our 
commercial paper program are reflected in the financing activities in the Consolidated Statement of Cash Flows on a 
net basis, as the outstanding notes generally have maturity dates less than three months from the date of issuance. (See 
Note 15 – Debt and Banking Arrangements.)

Treasury stock

Treasury stock purchases are accounted for under the cost method whereby the entire cost of the acquired stock is 
recorded as Treasury stock, at cost in the Consolidated Balance Sheet. Gains and losses on the subsequent reissuance 
of shares are credited or charged to Capital in excess of par value in the Consolidated Balance Sheet using the average-
cost method.

Derivative instruments and hedging activities

We may utilize derivatives to manage a portion of our commodity price risk. These instruments consist primarily 
of swaps, futures, and forward contracts involving short- and long-term purchases and sales of energy commodities. 
We report the fair value of derivatives, except those for which the normal purchases and normal sales exception has 
been elected, in Other current assets and deferred charges; Regulatory assets, deferred charges, and other; Accrued 
liabilities; or Regulatory liabilities, deferred income, and other in the Consolidated Balance Sheet. We determine the 
current and noncurrent classification based on the timing of expected future cash flows of individual trades. We report 
these amounts on a gross basis. Additionally, we report cash collateral receivables and payables with our counterparties 
on a gross basis. (See Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk.)

The accounting for the changes in fair value of a commodity derivative can be summarized as follows:

Derivative Treatment

Accounting Method

Normal purchases and normal sales exception

  Accrual accounting

Designated in a qualifying hedging relationship

  Hedge accounting

All other derivatives

  Mark-to-market accounting

We may elect the normal purchases and normal sales exception for certain short- and long-term purchases and 
sales of physical energy commodities. Under accrual accounting, any change in the fair value of these derivatives is 
not reflected on the balance sheet after the initial election of the exception.

We may also designate a hedging relationship for certain commodity derivatives. For a derivative to qualify for 
designation in a hedging relationship, it must meet specific criteria and we must maintain appropriate documentation. 

87

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

We establish hedging relationships pursuant to our risk management policies. We evaluate the hedging relationships 
at the inception of the hedge and on an ongoing basis to determine whether the hedging relationship is, and is expected 
to remain, highly effective in achieving offsetting changes in fair value or cash flows attributable to the underlying risk 
being hedged. We also regularly assess whether the hedged forecasted transaction is probable of occurring. If a derivative 
ceases to be or is no longer expected to be highly effective, or if we believe the likelihood of occurrence of the hedged 
forecasted transaction is no longer probable, hedge accounting is discontinued prospectively, and future changes in the 
fair value of the derivative are recognized currently in Product sales or Product costs in the Consolidated Statement 
of Operations.

For commodity derivatives designated as a cash flow hedge, the change in fair value of the derivative is reported 
in AOCI in the Consolidated Balance Sheet and reclassified into earnings in the period in which the hedged item affects 
earnings. Gains or losses deferred in AOCI associated with terminated derivatives, derivatives that cease to be highly 
effective hedges, derivatives for which the forecasted transaction is reasonably possible but no longer probable of 
occurring, and cash flow hedges that have been otherwise discontinued remain in AOCI until the hedged item affects 
earnings. If it becomes probable that the forecasted transaction designated as the hedged item in a cash flow hedge will 
not  occur,  any  gain  or  loss  deferred  in AOCI  is  recognized  in  Product  sales  or  Product  costs  in  the  Consolidated 
Statement of Operations at that time. The change in likelihood of a forecasted transaction is a judgmental decision that 
includes qualitative assessments made by us.

For commodity derivatives that are not designated in a hedging relationship, and for which we have not elected 
the normal purchases and normal sales exception, we report changes in fair value currently in Product sales or Product 
costs in the Consolidated Statement of Operations.

Certain gains and losses on derivative instruments included in the Consolidated Statement of Operations are netted 
together to a single net gain or loss, while other gains and losses are reported on a gross basis. Gains and losses recorded 
on a net basis include unrealized gains and losses on all derivatives that are not designated as hedges and for which we 
have not elected the normal purchases and normal sales exception.

Realized gains and losses on derivatives that require physical delivery, as well as natural gas derivatives for NGL 
processing activities and which are not held for trading purposes nor were entered into as a pre-contemplated buy/sell 
arrangement, are recorded on a gross basis.

Revenue recognition (subsequent to the adoption of ASC 606 effective January 1, 2018)

Customers  in  our  gas  pipeline  businesses  are  comprised  of  public  utilities,  municipalities,  gas  marketers  and 
producers, intrastate pipelines, direct industrial users, and electrical generators. Customers in our midstream businesses 
are comprised of oil and natural gas producer counterparties. Customers for our product sales are comprised of public 
utilities, gas marketers, and direct industrial users.

Service revenue contracts from our gas pipeline and midstream businesses contain a series of distinct services, 
with the majority of our contracts having a single performance obligation that is satisfied over time as the customer 
simultaneously receives and consumes the benefits provided by our performance. Most of our product sales contracts 
have a single performance obligation with revenue recognized at a point in time when the products have been sold and 
delivered to the customer.

Certain customers reimburse us for costs we incur associated with construction of property, plant, and equipment 
utilized in our operations. For our rate-regulated gas pipeline businesses that apply ASC 980, we follow FERC guidelines 
with respect to reimbursement of construction costs. FERC tariffs only allow for cost reimbursement and are non-
negotiable in nature; thus, in our judgment, the construction activities do not represent an ongoing major and central 
operation of our gas pipeline businesses and are not within the scope of ASC Topic 606, “Revenue from Contracts with 
Customers” (ASC 606). Accordingly, cost reimbursements are treated as a reduction to the cost of the constructed asset. 
For our midstream businesses, reimbursement and service contracts with customers are viewed together as providing 
the same commercial objective, as we have the ability to negotiate the mix of consideration between reimbursements 

88

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

and amounts billed over time. Accordingly, we generally recognize reimbursements of construction costs from customers 
on a gross basis as a contract liability separate from the associated costs included within property, plant, and equipment. 
The contract liability is recognized into service revenues as the underlying performance obligations are satisfied.

Service Revenues

Gas pipeline businesses: Revenues from our regulated interstate natural gas pipeline businesses, which are 
subject to regulation by certain state and federal authorities, including the FERC, include both firm and interruptible 
transportation and storage contracts. Firm transportation and storage agreements provide for a fixed reservation 
charge based on the pipeline or storage capacity reserved, and a commodity charge based on the volume of natural 
gas delivered/stored, each at rates specified in our FERC tariffs or based on negotiated contractual rates, with 
contract terms that are generally long-term in nature. Most of our long-term contracts contain an evergreen provision, 
which allows the contracts to be extended for periods primarily up to one year in length an indefinite number of 
times following the specified contract term and until terminated generally by either us or the customer. Interruptible 
transportation and storage agreements provide for a volumetric charge based on actual commodity transportation 
or storage utilized in the period in which those services are provided, and the contracts are generally limited to 
one-month periods or less. Our performance obligations related to our interstate natural gas pipeline businesses 
include the following:

•  Firm  transportation  or  storage  under  firm  transportation  and  storage  contracts—an  integrated  package  of 
services typically constituting a single performance obligation, which includes standing ready to provide such 
services and receiving, transporting or storing (as applicable), and redelivering commodities;

• 

Interruptible transportation and storage under interruptible transportation and storage contracts—an integrated 
package of services typically constituting a single performance obligation once scheduled, which includes 
receiving, transporting or storing (as applicable), and redelivering commodities.

In situations where, in our judgment, we consider the integrated package of services as a single performance 
obligation, which represents a majority of our interstate natural gas pipeline contracts with customers, we do not 
consider there to be multiple performance obligations because the nature of the overall promise in the contract is 
to stand ready (with regard to firm transportation and storage contracts), receive, transport or store, and redeliver 
natural gas to the customer; therefore, revenue is recognized over time upon satisfaction of our daily stand ready 
performance obligation.

We recognize revenues for reservation charges over the performance obligation period, which is the contract 
term, regardless of the volume of natural gas that is transported or stored. Revenues for commodity charges from 
both firm and interruptible transportation services and storage services are recognized when natural gas is delivered 
at the agreed upon delivery point or when natural gas is injected or withdrawn from the storage facility because 
they  specifically  relate  to  our  efforts  to  provide  these  distinct  services.  Generally,  reservation  charges  and 
commodity charges in our interstate natural gas pipeline businesses are recognized as revenue in the same period 
they are invoiced to our customers. As a result of the ratemaking process, certain amounts collected by us may be 
subject to refund upon the issuance of final orders by the FERC in pending rate proceedings. We use judgment to 
record estimates of rate refund liabilities considering our and other third-party regulatory proceedings, advice of 
counsel, and other risks.

Midstream businesses: Revenues from our non-regulated gathering, processing, transportation, and storage 
midstream businesses include contracts for natural gas gathering, processing, treating, compression, transportation, 
and other related services with contract terms that are generally long-term in nature and may extend up to the 
production life of the associated reservoir. Additionally, our midstream businesses generate revenues from fees 
charged for storing customers’ natural gas and NGLs, generally under prepaid contracted storage capacity contracts. 
In  situations  where,  in  our  judgment,  we  provide  an  integrated  package  of  services  combined  into  a  single 
performance obligation, which represents a majority of this class of contracts with customers, we do not consider 
there to be multiple performance obligations because the nature of the overall promise in the contract is to provide 

89

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

gathering, processing, transportation, storage, and related services resulting in the delivery, or redelivery in the 
context of storage services, of pipeline-quality natural gas and NGLs to the customer. As such, revenue is recognized 
at  the  daily  completion  of  the  integrated  package  of  services  as  the  integrated  package  represents  a  single 
performance  obligation. Additionally,  certain  contracts  in  our  midstream  businesses  contain  fixed  or  upfront 
payment terms that result in the deferral of revenues until such services have been performed or such capacity has 
been made available.

We  also  earn  revenues  from  offshore  crude  oil  and  natural  gas  gathering  and  transportation  and  offshore 
production handling. These services represent an integrated package of services and are considered a single distinct 
performance obligation for which we recognize revenues as the services are provided to the customer.

We generally earn a contractually stated fee per unit for the volume of product transported, gathered, processed, 
or stored. The rate is generally fixed; however, certain contracts contain variable rates that are subject to change 
based on commodity prices, levels of throughput, or an annual adjustment based on a formulaic cost of service 
calculation. In addition, we have contracts with contractually stated fees that decline over the contract term, such 
as declines based on the passage of time periods or achievement of cumulative throughput amounts. For all of our 
contracts, we allocate the transaction price to each performance obligation based on the judgmentally determined 
relative  standalone  selling  price. The  excess  of  consideration  received  over  revenue  recognized  results  in  the 
deferral of those amounts until future periods based on a units of production or straight-line methodology as these 
methods  appropriately  match  the  consumption  of  services  provided  to  the  customer.  The  units  of  production 
methodology requires the use of production estimates that are uncertain and the use of judgment when developing 
estimates of future production volumes, thus impacting the rate of revenue recognition.  Production estimates are 
monitored as circumstances and events warrant. Certain of our gas gathering and processing agreements have 
minimum volume commitments (MVC). If a customer under such an agreement fails to meet its MVC for a specified 
period (thus not exercising all the contractual rights to gathering and processing services within the specified period, 
herein referred to as “breakage”), it is obligated to pay a contractually determined fee based upon the shortfall 
between the actual gathered or processed volumes and the MVC for the period contained in the contract. When 
we conclude, based on management’s judgment, it is probable that the customer will not exercise all or a portion 
of its remaining rights, we recognize revenue associated with such breakage amount in proportion to the pattern 
of exercised rights within the respective MVC period.

Under keep-whole and percent-of-liquids processing contracts, we receive commodity consideration in the 
form of NGLs and take title to the NGLs at the tailgate of the plant. We recognize such commodity consideration 
as service revenue based on the market value of the NGLs retained at the time the processing is provided. The 
current market value, as opposed to the market value at the contract inception date, is used due to a combination 
of factors, including the fact that the volume, mix, and market price of NGL consideration to be received is unknown 
at the time of contract execution and is not specified in our contracts with customers. Additionally, product sales 
revenue (discussed below) is recognized upon the sale of the NGLs to a third party based on the sales price at the 
time of sale. As a result, revenue is recognized in the Consolidated Statement of Operations both at the time the 
processing service is provided in Service revenues – commodity consideration and at the time the NGLs retained 
as  part  of  the  processing  service  are  sold  in  Product  sales. The  recognition  of  revenue  related  to  commodity 
consideration has the impact of increasing the book value of NGL inventory, resulting in higher cost of goods sold 
at the time of sale. Given that most inventory is sold in the same period that it is generated, the impact of these 
transactions is expected to have little impact to operating income.

Product Sales

In the course of providing transportation services to customers of our gas pipeline businesses and gathering 
and processing services to customers of our midstream businesses, we may receive different quantities of natural 
gas  from  customers  than  the  quantities  delivered  on  behalf  of  those  customers. The  resulting  imbalances  are 
primarily settled through the purchase or sale of natural gas with each customer under terms provided for in our 
FERC tariffs or gathering and processing agreements, respectively. Revenue is recognized from the sale of natural 
gas upon settlement of imbalances.

90

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

In certain instances, we purchase NGLs, crude oil, and natural gas from our oil and natural gas producer 
customers. In addition, we retain NGLs as consideration in certain processing arrangements, as discussed above 
in the Service Revenues - Midstream businesses section. We recognize revenue from the sale of these commodities 
when the products have been sold and delivered. Our product sales contracts are primarily short-term contracts 
based on prevailing market rates at the time of the transaction.

Contract Assets

Our contract assets primarily consist of revenue recognized under contracts containing MVC features whereby 
management has concluded it is probable there will be a short-fall payment at the end of the current MVC period, 
which typically follows the calendar year, and that a significant reversal of revenue recognized currently for the 
future MVC payment will not occur. As a result, our contract assets related to our future MVC payments are 
generally expected to be collected within the next 12 months and are included within Other current assets and 
deferred charges in our Consolidated Balance Sheet until such time as the MVC short-fall payments are invoiced 
to the customer.

Contract Liabilities

Our  contract  liabilities  consist  of  advance  payments  primarily  from  midstream  business  customers  which 
include construction reimbursements, prepayments, and other billings for which future services are to be provided 
under  the  contract. These  amounts  are  deferred  until  recognized  in  revenue  when  the  associated  performance 
obligation has been satisfied, which is primarily based on a units of production methodology over the remaining 
contractual service periods, and are classified as current or noncurrent according to when such amounts are expected 
to be recognized. Current and noncurrent contract liabilities are included within Accrued liabilities and Regulatory 
liabilities, deferred income, and other, respectively, in our Consolidated Balance Sheet.

Contracts requiring advance payments and the recognition of contract liabilities are evaluated to determine 
whether the advance payments provide us with a significant financing benefit. This determination is based on the 
combined effect of the expected length of time between when we transfer the promised good or service to the 
customer, when the customer pays for those goods or services, and the prevailing interest rates. We have assessed 
our contracts for significant financing components and determined, in our judgment, that one group of contracts 
entered into in contemplation of one another for certain capital reimbursements contains a significant financing 
component. As a result, we recognize noncash interest expense based on the effective interest method and revenue 
(noncash) is recognized when the underlying asset is placed into service utilizing a units of production or straight-
line methodology over the life of the corresponding customer contract.

Revenue recognition (prior to the adoption of ASC 606)

Revenues

As a result of the ratemaking process, certain revenues collected by us may be subject to refunds upon the 
issuance of final orders by the FERC in pending rate proceedings. We record estimates of rate refund liabilities 
considering our and other third-party regulatory proceedings, advice of counsel, and other risks.

Service revenues

Revenues  from  our  interstate  natural  gas  pipeline  businesses  include  services  pursuant  to  long-term  firm 
transportation and storage agreements. These agreements provide for a reservation charge based on the volume of 
contracted capacity and a commodity charge based on the volume of gas delivered, both at rates specified in our 
FERC tariffs. We recognize revenues for reservation charges ratably over the contract period regardless of the 
volume of natural gas that is transported or stored. Revenues for commodity charges, from both firm and interruptible 
transportation services and storage injection and withdrawal services, are recognized when natural gas is delivered 
at the agreed upon delivery point or when natural gas is injected or withdrawn from the storage facility.

91

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Certain revenues from our midstream operations include those derived from natural gas gathering, processing, 
treating, and compression services and are performed under volumetric-based fee contracts. These revenues are 
recorded when services have been performed.

Certain of our gas gathering and processing agreements have MVCs. If a customer under such an agreement 
fails  to  meet  its  MVC  for  a  specified  period,  generally  measured  on  an  annual  basis,  it  is  obligated  to  pay  a 
contractually determined fee based upon the shortfall between actual production volumes and the MVC for that 
period. The revenue associated with MVCs is recognized in the period that the actual shortfall is determined and 
is no longer subject to future reduction or offset, which is generally at the end of the annual period or fourth quarter.

Crude oil gathering and transportation revenues and offshore production handling fees are recognized when 
the services have been performed. Certain offshore production handling contracts contain fixed payment terms 
that result in the deferral of revenues until such services have been performed or such capacity has been made 
available.

Storage revenues from our midstream operations associated with prepaid contracted storage capacity contracts 

are recognized on a straight-line basis over the life of the contract as services are provided.

Product sales

In the course of providing transportation services to customers of our interstate natural gas pipeline businesses, 
we may receive different quantities of gas from shippers than the quantities delivered on behalf of those shippers. 
The resulting imbalances are primarily settled through the purchase and sale of gas with our customers under terms 
provided for in our FERC tariffs. Revenue is recognized from the sale of gas upon settlement of the transportation 
and exchange imbalances.

We market NGLs, crude oil, and natural gas that we purchase from our producer customers as part of the 
overall service provided to producers. Revenues from marketing activities are recognized when the products have 
been sold and delivered.

Under our keep-whole and percent-of-liquids processing contracts, we retain the rights to all or a portion of 
the NGLs extracted from the producers’ natural gas stream and recognize revenues when the extracted NGLs are 
sold and delivered.

Our  former  domestic  olefins  business  produced  olefins  from  purchased  or  produced  feedstock  and  we 

recognized revenues when the olefins were sold and delivered.

Leases (subsequent to the adoption of ASU 2016-02 effective January 1, 2019)

We recognize a lease liability with an offsetting right-of-use asset in our Consolidated Balance Sheet for operating 
leases  based  on  the  present  value  of  the  future  lease  payments.  We  have  elected  to  combine  lease  and  nonlease 
components for all classes of leased assets in our calculation of the lease liability and the offsetting right-of-use asset.

Our lease agreements require both fixed and variable periodic payments, with initial terms typically ranging from 
one  year  to  15  years,  but  a  certain  land  lease  has  a  term  of  108  years.  Payment  provisions  in  certain  of  our  lease 
agreements contain escalation factors which may be based on stated rates or a change in a published index at a future 
time. The amount by which a lease escalates based on the change in a published index, which is not known at lease 
commencement, is considered a variable payment and is not included in the present value of the future lease payments, 
which only includes those that are stated or can be calculated based on the lease agreement at lease commencement. 
In addition to the noncancellable periods, many of our lease agreements provide for one or more extensions of the lease 
agreement for periods ranging from one year in length to an indefinite number of times following the specified contract 
term. Other lease agreements provide for extension terms that allow us to utilize the identified leased asset for an 
indefinite period of time so long as the asset continues to be utilized in our operations. In consideration of these renewal 
features, we assess the term of the lease agreements, which includes using judgment in the determination of which 

92

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

renewal periods and termination provisions, when at our sole election, will be reasonably certain of being exercised. 
Periods  after  the  initial  term  or  extension  terms  that  allow  for  either  party  to  the  lease  to  cancel  the  lease  are  not 
considered in the assessment of the lease term. Additionally, we have elected to exclude leases with an original term 
of one year or less, including renewal periods, from the calculation of the lease liability and the offsetting right-of-use 
asset.

We use judgment in determining the discount rate upon which the present value of the future lease payments is 
determined. This rate is based on a collateralized interest rate corresponding to the term of the lease agreement using 
company, industry, and market information available.

When permitted under our lease agreements, we may sublease certain unused office space for fixed periods that 

could extend up to the length of the original lease agreement.

Interest capitalized

We capitalize interest during construction on major projects with construction periods of at least 3 months and a 
total project cost in excess of $1 million. Interest is capitalized on borrowed funds and, where regulation by the FERC 
exists, on internally generated funds (equity AFUDC). The latter is included in Other income (expense) – net below 
Operating  income  (loss)  in  the  Consolidated  Statement  of  Operations. The  rates  used  by  regulated  companies  are 
calculated in accordance with FERC rules. Rates used by nonregulated companies are based on our average interest 
rate on debt.

Employee stock-based awards

We  recognize  compensation  expense  on  employee  stock-based  awards  on  a  straight-line  basis;  forfeitures  are 

recognized when they occur. (See Note 17 – Equity-Based Compensation.)

Pension and other postretirement benefits

The funded status of each of the pension and other postretirement benefit plans is recognized separately in the 
Consolidated Balance Sheet as either an asset or liability. The funded status is the difference between the fair value of 
plan assets and the plan’s benefit obligation. The plans’ benefit obligations and net periodic benefit costs (credits) are 
actuarially determined and impacted by various assumptions and estimates. (See Note 10 – Employee Benefit Plans.)

The discount rates are determined separately for each of our pension and other postretirement benefit plans based 
on an approach specific to our plans. The year-end discount rates are determined considering a yield curve comprised 
of high-quality corporate bonds and the timing of the expected benefit cash flows of each plan.

The expected long-term rates of return on plan assets are determined by combining a review of the historical returns 
within the portfolio, the investment strategy included in the plans’ investment policy statement, and capital market 
projections for the asset classes in which the portfolio is invested, as well as the weighting of each asset class.

Unrecognized actuarial gains and losses and unrecognized prior service costs and credits are deferred and recorded 
in AOCI or, for Transco and Northwest Pipeline, as a regulatory asset or liability, until amortized as a component of 
net periodic benefit cost (credit). Unrecognized actuarial gains and losses in excess of 10 percent of the greater of the 
benefit obligation or the market-related value of plan assets are amortized over the participants’ average remaining 
future years of service, which is approximately 13 years for our pension plans and approximately 7 years for our other 
postretirement benefit plan.

The expected return on plan assets component of net periodic benefit cost (credit) is calculated using the market-
related value of plan assets. For our pension plans, the market-related value of plan assets is equal to the fair value of 
plan assets adjusted to reflect the amortization of gains or losses associated with the difference between the expected 
and actual return on plan assets over a 5-year period. Additionally, the market-related value of assets may be no more 
than 110 percent or less than 90 percent of the fair value of plan assets at the beginning of the year. The market-related 

93

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

value of plan assets for our other postretirement benefit plan is equal to the unadjusted fair value of plan assets at the 
beginning of the year.

Income taxes

We include the operations of our domestic corporate subsidiaries and income from our subsidiary partnerships in 
our consolidated federal income tax return and also file tax returns in various foreign and state jurisdictions as required. 
Deferred income taxes are computed using the liability method and are provided on all temporary differences between 
the financial basis and the tax basis of our assets and liabilities. Our judgment and income tax assumptions are used to 
determine the levels, if any, of valuation allowances associated with deferred tax assets.

Earnings (loss) per common share

Basic earnings (loss) per common share in the Consolidated Statement of Operations is based on the sum of the 
weighted-average number of common shares outstanding and vested restricted stock units. Diluted earnings (loss) per 
common share in the Consolidated Statement of Operations includes any dilutive effect of stock options, nonvested 
restricted stock units, and convertible debt, unless otherwise noted. Diluted earnings (loss) per common share are 
calculated using the treasury-stock method.

Accounting standards issued and adopted

In  February  2016,  the  Financial  Accounting  Standards  Board  (FASB)  issued  Accounting  Standards  Update 
(ASU) 2016-02 “Leases (Topic 842)” (ASU 2016-02). ASU 2016-02 establishes a comprehensive new lease accounting 
model. ASU 2016-02 modifies the definition of a lease, requires a dual approach to lease classification similar to prior 
lease accounting, and causes lessees to recognize operating leases on the balance sheet as a lease liability measured as 
the present value of the future lease payments with a corresponding right-of-use asset, with an exception for leases 
with a term of one year or less. Additional disclosures are required regarding the amount, timing, and uncertainty of 
cash flows arising from leases. In January 2018, the FASB issued ASU 2018-01 “Leases (Topic 842): Land Easement 
Practical Expedient for Transition to Topic 842” (ASU 2018-01). Per ASU 2018-01, land easements and rights-of-way 
are  required  to  be  assessed  under ASU  2016-02  to  determine  whether  the  arrangements  are  or  contain  a  lease. 
ASU 2018-01 permits an entity to elect a transition practical expedient to not apply ASU 2016-02 to land easements 
that exist or expired before the effective date of ASU 2016-02 and that were not previously assessed under the previous 
lease guidance in ASC Topic 840 “Leases.”

In July 2018, the FASB issued ASU 2018-11 “Leases (Topic 842): Targeted Improvements” (ASU 2018-11). Prior 
to ASU 2018-11, a modified retrospective transition was required for financing or operating leases existing at or entered 
into after the beginning of the earliest comparative period presented in the financial statements. ASU 2018-11 allows 
entities an additional transition method to the existing requirements whereby an entity could adopt the provisions of 
ASU 2016-02 by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period 
of adoption without adjustment to the financial statements for periods prior to adoption. ASU 2018-11 also allows a 
practical expedient that permits lessors to not separate nonlease components from the associated lease component if 
certain conditions are present. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 
2018. We prospectively adopted ASU 2016-02 effective January 1, 2019, and did not adjust prior periods as permitted 
by ASU 2018-11 (see Note 11 – Leases).

We completed our review of contracts to identify leases based on the modified definition of a lease and implemented 
changes to our internal controls to support management in the accounting for and disclosure of leasing activities upon 
adoption of ASU 2016-02. We implemented a financial lease accounting system to assist management in the accounting 
for leases upon adoption. The most significant changes to our financial statements as a result of adopting ASU 2016-02 
relate to the recognition of a $225 million lease liability and offsetting right-of-use asset in our Consolidated Balance 
Sheet  for  operating  leases. We  also  evaluated ASU 2016-02’s  available  practical  expedients  on  adoption  and  have 
generally elected to adopt the practical expedients, which includes the practical expedient to not separate lease and 
nonlease components by both lessees and lessors by class of underlying assets and the land easements practical expedient.

94

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Accounting standards issued but not yet adopted

In June 2016, the FASB issued ASU 2016-13 “Financial Instruments - Credit Losses (Topic 326): Measurement 
of Credit Losses on Financial Instruments” (ASU 2016-13). ASU 2016-13 changes the impairment model for most 
financial assets and certain other instruments. For trade and other receivables, held-to-maturity debt securities, loans, 
and other instruments, entities will be required to use a new forward-looking “expected loss” model that generally will 
result in the earlier recognition of allowances for losses. The guidance also requires increased disclosures. ASU 2016-13 
is effective for us for interim and annual periods beginning after December 15, 2019. We are adopting ASU 2016-13 
effective January 1, 2020. We anticipate that ASU 2016-13 will primarily apply to our trade receivables. While we do 
not expect a significant financial impact, we have analyzed our historical credit loss experience, and considered current 
conditions and reasonable forecasts, in developing our expected credit loss rate, and continue to develop and implement 
processes,  procedures,  and  internal  controls  in  order  to  make  the  necessary  credit  loss  assessments  and  required 
disclosures upon adoption.

95

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 2 – Revenue Recognition

Revenue by Category

The following table presents our revenue disaggregated by major service line:

Transco

Northwest
Pipeline

Atlantic-
Gulf
Midstream

Northeast
Midstream

West
Midstream

(Millions)

Other

Eliminations 

Total

2019
Revenues from contracts with

customers:

Service revenues:

Non-regulated gathering,

processing, transportation,
and storage:

Monetary consideration ....... $
Commodity consideration ...

— $
—

— $
—

Regulated interstate natural
gas transportation and
storage .................................

Other ......................................
Total service revenues ........

Product Sales:

2,336

11
2,347

NGL and natural gas ..............

106

Total revenues from contracts with
customers ..................................

Other revenues (1) ........................

Total revenues..................... $

2,453

1
2,454

$

450

—
450

—

450

—
450

$

2018
Revenues from contracts with

customers:

Service revenues:

Non-regulated gathering,

processing, transportation,
and storage:

Monetary consideration ....... $
Commodity consideration ...

— $
—

— $
—

Regulated interstate natural
gas transportation and
storage .................................

Other ......................................
Total service revenues ........

Product Sales:

NGL and natural gas ..............
Other ......................................
Total product sales ..............

Total revenues from contracts with
customers ..................................

Other revenues (1) ........................

Total revenues ..................... $

______________________________

1,921

2
1,923

127
—
127

2,050

11
2,061

$

443

—
443

—
—
—

443

—
443

$

479
41

—

26
546

185

731

8
739

541
59

—

17
617

307
—
307

924

18
942

$

$

1,171
12

$

1,309
150

— $
—

(75) $
—

$

$

—

147
1,330

150

1,480

20
1,500

861
20

—

94
975

287
—
287

1,262

21
1,283

$

—

42
1,501

1,795

3,296

14
3,310

$

$

1,590
321

—

46
1,957

2,421
21
2,442

4,399

12
4,411

$

—

—
—

—

—

30
30

2
—

—

—
2

—
—
—

2

32
34

$

$

$

$

$

(6)

(16)
(97)

(173)

(270)

(12)
(282) $

(73) $
—

(2)

(15)
(90)

(382)
(4)
(386)

(476)

(12)
(488) $

$

2,884
203

2,780

210
6,077

2,063

8,140

61
8,201

2,921
400

2,362

144
5,827

2,760
17
2,777

8,604

82
8,686

(1)  Revenues  not within the scope of ASC 606, “Revenue from Contracts with Customers,” consist of leasing revenues 
associated with our headquarters building and management fees that we receive for certain services we provide to 
operated equity-method investments, which are reported in Service revenues in our Consolidated Statement of 
Operations,  and  amounts  associated  with  our  derivative  contracts,  which  are  reported  in  Product  sales  in  our 
Consolidated Statement of Operations.

96

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Contract Assets

The following table presents a reconciliation of our contract assets:

Balance at beginning of period ................................................................................... $
Revenue recognized in excess of amounts invoiced..............................................
Minimum volume commitments invoiced.............................................................
Balance at end of period.............................................................................................. $

Contract Liabilities

The following table presents a reconciliation of our contract liabilities:

Year Ended December 31,

2019

2018

(Millions)

4
62
(58)
8

$

$

4
66
(66)
4

Year Ended December 31,

2019

2018

(Millions)

Balance at beginning of period ................................................................................... $
Payments received and deferred ............................................................................
Significant financing component...........................................................................
Deconsolidation of Jackalope interest (Note 6).....................................................
Deconsolidation of certain Permian assets (Note 6)..............................................
Recognized in revenue...........................................................................................
Balance at end of period.............................................................................................. $

1,397
157
13
—
—
(352)
1,215

$

$

1,596
314
16
(52)
(26)
(451)
1,397

Remaining Performance Obligations

Remaining  performance  obligations  primarily  include  reservation  charges  on  contracted  capacity  for  our  gas 
pipeline  firm  transportation  contracts  with  customers,  storage  capacity  contracts,  long-term  contracts  containing 
minimum volume commitments associated with our midstream businesses, and fixed payments associated with offshore 
production handling. For our interstate natural gas pipeline businesses, remaining performance obligations reflect the 
rates for such services in our current FERC tariffs for the life of the related contracts; however, these rates may change 
based on future tariffs approved by the FERC and the amount and timing of these changes are not currently known. 

Our  remaining  performance  obligations  exclude  variable  consideration,  including  contracts  with  variable 
consideration for which we have elected the practical expedient for consideration recognized in revenue as billed. 
Certain of our contracts contain evergreen and other renewal provisions for periods beyond the initial term of the 
contract. The remaining performance obligation amounts as of December 31, 2019, do not consider potential future 
performance obligations for which the renewal has not been exercised and excludes contracts with customers for which 
the underlying facilities have not received FERC authorization to be placed into service. Consideration received prior 
to December 31, 2019, that will be recognized in future periods is also excluded from our remaining performance 
obligations and is instead reflected in contract liabilities. 

The following table presents the amount of the contract liabilities balance expected to be recognized as revenue 
when performance obligations are satisfied and the transaction price allocated to the remaining performance obligations 
under certain contracts as of December 31, 2019.

97

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Contract
Liabilities

Remaining
Performance
Obligations

2020................................................................................................................................. $
2021.................................................................................................................................
2022.................................................................................................................................
2023.................................................................................................................................
2024.................................................................................................................................
Thereafter ........................................................................................................................
   Total.............................................................................................................................. $

Note 3 – Acquisitions and Divestitures 

UEOM

$

(Millions)
160
121
113
101
91
629
1,215

$

3,418
3,241
3,117
2,524
2,339
18,815
33,454

As of December 31, 2018, we owned a 62 percent interest in UEOM which we accounted for as an equity-method 
investment. On March 18, 2019, we signed and closed the acquisition of the remaining 38 percent interest in UEOM. 
Total consideration paid, including post-closing adjustments, was $741 million in cash funded through credit facility 
borrowings and cash on hand. As a result of acquiring this additional interest, we obtained control of and now consolidate 
UEOM.

UEOM is involved primarily in the processing and fractionation of natural gas and natural gas liquids in the Utica 
Shale play in eastern Ohio. The purpose of the acquisition was to enhance our position in the region. We expect synergies 
through common ownership of UEOM and our Ohio Valley midstream systems to create a more efficient platform for 
capital  spending  in  the  region,  resulting  in  reduced  operating  and  maintenance  expenses  and  creating  enhanced 
capabilities and benefits for producers in the area.

The acquisition of UEOM was accounted for as a business combination, which requires, among other things, that 
identifiable assets acquired and liabilities assumed be recognized at their acquisition date fair values. In March 2019, 
based on the transaction price for our purchase of the remaining interest in UEOM as finalized just prior to the acquisition, 
we recognized a $74 million noncash impairment loss related to our existing 62 percent interest (see Note 18 – Fair 
Value Measurements, Guarantees, and Concentration of Credit Risk). Thus, there was no gain or loss on remeasuring 
our existing equity-method investment to fair value due to the impairment recognized just prior to closing the acquisition 
of the additional interest.

The valuation techniques used to measure the acquisition date fair value of the UEOM acquisition consisted of the 
market approach for our previous equity-method investment in UEOM and the income approach (excess earnings 
method) for valuation of intangible assets and depreciated replacement costs for property, plant, and equipment.

The following table presents the allocation of the acquisition date fair value of the major classes of the assets 
acquired, which are presented in the Northeast G&P segment, and liabilities assumed at March 18, 2019. The net assets 
acquired reflect the sum of the consideration transferred and the noncash elimination of the fair value of our existing 
equity-method investment upon our acquisition of the additional interest. The fair value of accounts receivable acquired, 
presented in current assets in the table, equals contractual amounts receivable. After the March 31, 2019 financial 
statements were issued, we received an updated valuation report from a third-party valuation firm. Significant changes 
from the preliminary allocation disclosed in the first quarter to the final allocation, which were recorded in the second 
quarter of 2019, reflect an increase of $169 million in goodwill, and decreases of $106 million in property, plant, and 
equipment and $61 million in other intangible assets.

98

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Current assets, including $13 million cash acquired ................................................................................ $
Property, plant, and equipment .................................................................................................................
Other intangible assets..............................................................................................................................
Total identifiable assets acquired ..........................................................................................................

Current liabilities ......................................................................................................................................
Total liabilities assumed........................................................................................................................

(Millions)

55
1,387
328
1,770

7
7

Net identifiable assets acquired.............................................................................................................

1,763

Goodwill ...................................................................................................................................................

Net assets acquired................................................................................................................................ $

188
1,951

The goodwill recognized in the acquisition relates primarily to enhancing and diversifying our basin positions and 
is reported within the Northeast G&P segment. Substantially all of the goodwill is expected to be deductible for tax 
purposes. Goodwill is included within Intangible assets – net of accumulated amortization in the Consolidated Balance 
Sheet and represents the excess of the consideration, plus the fair value of any previously held equity interest, over the 
fair value of the net assets acquired.

Other intangible assets recognized in the acquisition are related to contractual customer relationships from gas 
gathering, processing, and fractionation agreements with our customers. The basis for determining the value of these 
intangible assets is estimated future net cash flows to be derived from acquired contractual customer relationships 
discounted using a risk-adjusted discount rate. These intangible assets are being amortized on a straight-line basis over 
a  period  of  20  years  which  represents  the  term  over  which  the  contractual  customer  relationships  are  expected  to 
contribute to our cash flows. Approximately 49 percent of the expected future revenues from these contractual customer 
relationships are impacted by our ability and intent to renew or renegotiate existing customer contracts. We expense 
costs incurred to renew or extend the terms of our gas gathering, processing, and fractionation contracts with customers. 
Based on the estimated future revenues during the current contract periods (as estimated at the time of the acquisition), 
the weighted-average period prior to the next renewal or extension of the existing contractual customer relationships 
was approximately 10 years.

The following unaudited pro forma Revenues and Net income (loss) attributable to The Williams Companies, Inc.
for the years ended December 31, 2019 and 2018, respectively, are presented as if the UEOM acquisition had been 
completed on January 1, 2018. These pro forma amounts are not necessarily indicative of what the actual results would 
have been if the acquisition had in fact occurred on the date or for the periods indicated, nor do they purport to project 
Revenues or Net income (loss) attributable to The Williams Companies, Inc. for any future periods or as of any date. 
These amounts do not give effect to any potential cost savings, operating synergies, or revenue enhancements to result 
from the transaction or the potential costs to achieve these cost savings, operating synergies, and revenue enhancements.

Revenues................................................................................................................................. $
Net income (loss) attributable to The Williams Companies, Inc............................................

(Millions)

8,233

$

928

8,836
(128)

Adjustments to pro forma Net income (loss) attributable to The Williams Companies, Inc. include the removal of 

the previously described $74 million impairment loss recognized in March 2019 just prior to the acquisition.

Year Ended December 31,

2019

2018

99

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

During the period from the acquisition date of March 18, 2019 to December 31, 2019, UEOM contributed Revenues

of $179 million and Net income (loss) attributable to The Williams Companies, Inc. of $53 million.

Costs related to this acquisition are $4 million and are reported within our Northeast G&P segment and included 

in Selling, general, and administrative expenses in our Consolidated Statement of Operations.

Northeast JV

Concurrent with the UEOM acquisition, we executed an agreement whereby we contributed our consolidated 
interests in UEOM and our Ohio Valley midstream business to a newly formed partnership. In June 2019, our partner 
invested approximately $1.33 billion for a 35 percent ownership interest, and we retained 65 percent ownership of, as 
well as operate and consolidate, the Northeast JV business. The change in ownership due to this transaction increased 
Noncontrolling interests in consolidated subsidiaries by $567 million, and decreased Capital in excess of par value by 
$426 million and Deferred income tax liabilities by $141 million in the Consolidated Balance Sheet. Costs related to 
this transaction are $6 million and are reported within our Northeast G&P segment and included in Selling, general, 
and administrative expenses in our Consolidated Statement of Operations.

Sale of Gulf Coast Pipeline Systems

In November 2018, we completed the sale of certain assets and operations located in the Gulf Coast area for $177 
million in cash. As a result of this sale, we recorded a gain of approximately $101 million in the fourth quarter of 2018, 
consisting of $81 million in our Atlantic-Gulf segment and $20 million in Other.

Previous impairments made to a portion of these assets and operations include $66 million related to certain idle 
pipelines in the second quarter of 2018, as well as $68 million and $23 million related to an NGL pipeline near the 
Houston Ship Channel region and project development costs associated with an olefins pipeline project, respectively, 
in 2017. These impairments are reflected in Impairment of certain assets in the Consolidated Statement of Operations. 
(See Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk.) The results of operations for 
this disposal group, excluding the impairments and gains noted, were not significant for the reporting periods.

Sale of Four Corners Assets

In October 2018, we completed the sale of our natural gas gathering and processing assets in the Four Corners 
area of New Mexico and Colorado for total consideration of $1.125 billion. As a result of this sale, we recorded a gain 
of approximately $591 million within the West segment in the fourth quarter of 2018. 

The following table presents the results of operations for the Four Corners area, excluding the gain noted above:

Year Ended December 31,

2018

2017

Income (loss) before income taxes of Four Corners area ....................................................... $
Income (loss) before income taxes of Four Corners area attributable to The Williams

Companies, Inc....................................................................................................................

(Millions)
52

$

43

47

35

Sale of Geismar Interest

In July 2017, we completed the sale of Williams Olefins, L.L.C., a wholly owned subsidiary which owned our 
Geismar Interest, for total consideration of $2.084 billion in cash. We received a final working capital adjustment of 
$12 million in October 2017. Upon closing of the sale, we entered into a long-term supply and transportation agreement 
with the purchaser to provide feedstock to the plant via its Bayou Ethane pipeline system. As a result of this sale, we 
recorded a gain of $1.095 billion in the third quarter of 2017 in our Other segment.

100

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following table presents the results of operations for the Geismar Interest, excluding the gain noted above:

Income (loss) before income taxes of the Geismar Interest .............................................................................. $
Income (loss) before income taxes of the Geismar Interest attributable to The Williams Companies, Inc. .....

26
19

Year Ended
December 31,

2017

(Millions)

Note 4 – Variable Interest Entities

Consolidated VIEs

As of December 31, 2019, we consolidate the following VIEs:

Gulfstar One

We own a 51 percent interest in Gulfstar One, a subsidiary that, due to certain risk-sharing provisions in its customer 
contracts,  is  a VIE.  Gulfstar  One  includes  a  proprietary  floating-production  system,  Gulfstar  FPS,  and  associated 
pipelines which provide production handling and gathering services in the eastern deepwater Gulf of Mexico. We are 
the primary beneficiary because we have the power to direct the activities that most significantly impact Gulfstar One’s 
economic performance.

Cardinal

We own a 66 percent interest in Cardinal, a subsidiary that provides gathering services for the Utica Shale region 
and is a VIE due to certain risks shared with customers. We are the primary beneficiary because we have the power to 
direct  the  activities  that  most  significantly  impact  Cardinal’s  economic  performance.  Future  expansion  activity  is 
expected to be funded with capital contributions from us and the other equity partner on a proportional basis.

Northeast JV

As a result of the June 2019 sale of a 35 percent interest in the Northeast JV (Note 3 – Acquisitions and Divestitures), 
we now own a 65 percent interest in the Northeast JV, a subsidiary that is a VIE due to certain of our voting rights being 
disproportionate to our obligation to absorb losses and substantially all of the Northeast JV’s activities being performed 
on our behalf. We are the primary beneficiary because we have the power to direct the activities that most significantly 
impact the Northeast JV’s economic performance. The Northeast JV provides midstream services for producers in the 
Marcellus Shale and Utica Shale regions. Future expansion activity is expected to be funded with capital contributions 
from us and the other equity partner on a proportional basis.

101

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following table presents amounts included in our Consolidated Balance Sheet that are only for the use or 

obligation of our consolidated VIEs:

December 31,

2019

2018

(Millions)

Assets (liabilities):

Cash and cash equivalents............................................................................................. $
Trade accounts and other receivables – net...................................................................
Other current assets and deferred charges ....................................................................
Property, plant, and equipment – net.............................................................................
Intangible assets – net of accumulated amortization.....................................................
Regulatory assets, deferred charges, and other.............................................................
Accounts payable ...........................................................................................................
Accrued liabilities ..........................................................................................................
Regulatory liabilities, deferred income, and other ........................................................

$

102

167

5

5,745

2,669

13

(58)

(66)

(283)

33

62

2

2,363

1,177

—

(15)

(115)

(264)

Nonconsolidated VIEs

Jackalope

At December 31, 2018, we owned a 50 percent interest in Jackalope, which provides gathering and processing 
services for the Powder River basin and was a VIE due to certain risks shared with customers. In April 2019, we sold 
our interest in Jackalope for $485 million in cash (see Note 6 – Investing Activities).

Brazos Permian II

We own a 15 percent interest in Brazos Permian II (see Note 6 – Investing Activities), which provides gathering 
and processing services in the Delaware basin and is a VIE due primarily to our limited participating rights as the 
minority equity holder.  At December 31, 2019, the carrying value of our investment in Brazos Permian II was $194 
million. Our maximum exposure to loss is limited to the carrying value of our investment.

Constitution

As of December 31, 2019, we own a 41 percent interest in Constitution, a subsidiary which proposed a pipeline 
project extending from Susquehanna County, Pennsylvania, to the Iroquois Gas Transmission and the Tennessee Gas 
Pipeline systems in New York. Constitution was considered a VIE due to shipper fixed-payment commitments under 
its long-term firm transportation contracts, and we were the primary beneficiary because we had the power to direct 
the activities that most significantly impacted Constitution’s economic performance during its construction phase. Thus, 
prior to December 31, 2019, we consolidated Constitution. 

Although Constitution received a certificate of public convenience and necessity from the FERC to construct and 
operate the proposed pipeline and obtained, among other approvals, a waiver of the water quality certification under 
Section 401 of the Clean Water Act for the New York portion of the project, the members of Constitution, following 
extensive evaluation and discussion, recently determined that the underlying risk-adjusted return for this greenfield 
pipeline  project  has  diminished  in  such  a  way  that  further  development  is  no  longer  supported. Accordingly,  we 
recognized a $354 million impairment of the consolidated capitalized project costs in the fourth quarter of 2019, which 
considered our estimate of the fair value of the disposal group under various probability-weighted disposal alternatives. 
(See Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk.) Our partners’ $209 million
share of this impairment is reflected within Net income (loss) attributable to noncontrolling interests in the Consolidated 
Statement of Operations.

102

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Constitution is still considered a VIE due to insufficient equity at risk, but we are no longer the primary beneficiary.  
As a result, we deconsolidated Constitution as of December 31, 2019, recognizing a loss on deconsolidation of $27 
million in the fourth quarter of 2019, which is included in Other investing income (loss) - net in the Consolidated 
Statement of Operations.

Note 5 – Related Party Transactions

Transactions with Equity-Method Investees 

We have purchases from our equity-method investees included in Product costs in the Consolidated Statement of 
Operations of $304 million, $236 million, and $226 million for the years ended 2019, 2018, and 2017, respectively. 
We have $36 million and $18 million included in Accounts payable in the Consolidated Balance Sheet with our equity-
method investees at December 31, 2019 and 2018, respectively.

We have operating agreements with certain equity-method investees. These operating agreements typically provide 
for reimbursement or payment to us for certain direct operational payroll and employee benefit costs, materials, supplies, 
and other charges and also for management services. The total charges to equity-method investees for these fees are 
$103 million, $75 million, and $67 million for the years ended 2019, 2018, and 2017, respectively.

Note 6 – Investing Activities

Other investing income (loss) – net

The  following  table  presents  certain  items  reflected  in  Other  investing  income  (loss)  –  net  in  the  Consolidated 

Statement of Operations:

Year Ended December 31,

2019

2018

2017

(Millions)

Impairment of equity-method investments (Note 18) .................................... $
Gain (loss) on deconsolidation of businesses .................................................
Gain on disposition of equity-method investments ........................................
Other ...............................................................................................................
Other investing income (loss) – net ................................................................ $

(186) $
(29)
122

14
(79) $

(32) $
203

—

16
187

$

—

—

269

13
282

Brazos Permian II Equity-Method Investment

During the fourth quarter of 2018, we contributed the majority of our existing Delaware basin assets and $27 
million in cash in exchange for a 15 percent interest in the Brazos Permian II, which consists of gas and crude oil 
gathering pipelines, natural gas processing, and oil storage facilities. We recorded a deconsolidation gain of $141 million
reflected in Other investing income (loss) – net in the Consolidated Statement of Operations reflecting the excess of the 
fair value of our acquired interest over the carrying value of the assets contributed. We estimated the fair value of our 
interest to be $192 million primarily using a market approach (a Level 3 measurement within the fair value hierarchy). 
This approach involved the observation of recent transaction multiples in the Permian basin, including recent acquisitions 
consummated during 2018. Our interest in Brazos Permian II is considered an equity-method investment due to the 
fact that we are able to exert significant influence over its operating and financial policies.

RMM Equity-Method Investment

During the third quarter of 2018, our joint venture, RMM, purchased a natural gas and oil gathering and natural 
gas processing business in Colorado’s Denver-Julesburg basin. Our initial economic ownership was 40 percent, but 
increased to 50 percent at December 31, 2018, based on additional capital contributions made after the initial purchase.

103

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Jackalope Deconsolidation

During the second quarter of 2018, we deconsolidated our 50 percent interest in Jackalope (see Note 4 – Variable 
Interest Entities). We recorded our interest in Jackalope as an equity-method investment at its estimated fair value, 
resulting in a deconsolidation gain of $62 million reflected in Other investing income (loss) – net in the Consolidated 
Statement of Operations. We estimated the fair value of our interest to be $310 million using an income approach based 
on expected future cash flows and an appropriate discount rate (a Level 3 measurement within the fair value hierarchy). 
The determination of expected future cash flows involved significant assumptions regarding gathering and processing 
volumes and related capital spending. A 10.9 percent discount rate was utilized and reflected our estimate of the cost 
of capital as impacted by market conditions and risks associated with the underlying business. The deconsolidated 
carrying value of the net assets of Jackalope included $47 million of goodwill.

Sale of Jackalope

In April 2019, we sold our 50 percent equity-method interest in Jackalope for $485 million in cash, resulting in a 
gain on the disposition of $122 million, reflected in Other investing income (loss) – net in the Consolidated Statement 
of Operations.

Constitution Deconsolidation

We deconsolidated our interest in Constitution as of December 31, 2019, recognizing a loss on deconsolidation of 

$27 million. See Note 4 – Variable Interest Entities for further discussion.

Acquisition of Additional Interests in Appalachia Midstream Investments

During the first quarter of 2017, we exchanged all of our 50 percent interest in DBJV for an increased interest in 
two natural gas gathering systems that are part of the Appalachia Midstream Investments and $155 million in cash. 
This transaction was recorded based on our estimate of the fair value of the interests received as we have more insight 
to this value as we operate the underlying assets. Following this exchange, we have an approximate average 66 percent 
interest in the Appalachia Midstream Investments. We continue to account for this investment under the equity method 
of accounting due to the significant participatory rights of our partners such that we do not exercise control. We also 
sold all of our interest in Ranch Westex JV LLC (Ranch Westex) for $45 million. These transactions resulted in a total 
gain of $269 million reflected in Other investing income (loss) – net in the Consolidated Statement of Operations. 

The fair value of the increased interests in the Appalachia Midstream Investments received as consideration was 
estimated to be $1.1 billion using an income approach based on expected cash flows and an appropriate discount rate 
(a Level 3 measurement within the fair value hierarchy). The determination of estimated future cash flows involved 
significant assumptions regarding gathering volumes, rates, and related capital spending. A 9.5 percent discount rate 
was utilized and reflected our estimate of the cost of capital as impacted by market conditions and risks associated with 
the underlying business.

104

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Equity-Method Investments

Ownership
Interest at
December 31,
2019

Appalachia Midstream Investments .....................................................................
RMM ....................................................................................................................
Discovery .............................................................................................................
Caiman II .............................................................................................................
OPPL ....................................................................................................................
Laurel Mountain ...................................................................................................
Gulfstream ............................................................................................................
Brazos Permian II .................................................................................................
UEOM ..................................................................................................................
Jackalope ..............................................................................................................
Other ....................................................................................................................

(1)
50%
60%
58%
50%
69%
50%
15%
(2)
(3)
Various

December 31,

2019

2018

(Millions)

3,236
881
472
428
403
249
217
194
—
—
155
6,235

$

$

3,218
776
507
412
415
314
225
191
1,293
343
127
7,821

$

$

___________
(1)  Includes equity-method investments in multiple gathering systems in the Marcellus Shale with an approximate 

average 66 percent interest.

(2)  At December 31, 2018, we owned a 62 percent interest in UEOM. On March 18, 2019, we acquired the 

remaining 38 percent interest. As a result of acquiring this additional interest, we obtained control of and now 
consolidate UEOM.

(3)  At December 31, 2018, we owned a 50 percent interest in Jackalope. In April 2019, we sold our interest in 

Jackalope.

We have differences between the carrying value of our equity-method investments and the underlying equity in 
the  net  assets  of  the  investees  of  $1  billion  at  December 31,  2019  and  $1.8  billion  at  December 31,  2018. These 
differences primarily relate to our investments in Appalachia Midstream Investments (and UEOM at December 31, 
2018), resulting from property, plant, and equipment, as well as customer-based intangible assets and goodwill.

Purchases of and contributions to equity-method investments

We generally fund our portion of significant expansion or development projects of these investees through additional 

capital contributions. These transactions increased the carrying value of our investments and included:

RMM ............................................................................................................... $
Appalachia Midstream Investments ................................................................
Laurel Mountain ..............................................................................................
Caiman II .........................................................................................................
Jackalope .........................................................................................................
Brazos Permian II ............................................................................................
Discovery.........................................................................................................
DBJV ...............................................................................................................
Other ................................................................................................................

$

Year Ended December 31,

2019

2018

(Millions)

2017

145
140
36
28
24
18
—
—
62
453

$

$

795
246
16
—
42
27
5
—
1
1,132

$

$

—
70
—
24
—
—
1
32
5
132

105

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Dividends and distributions

The  organizational  documents  of  entities  in  which  we  have  an  equity-method  investment  generally  require 
distribution of available cash to members on at least a quarterly basis. These transactions reduced the carrying value 
of our investments and included:

Appalachia Midstream Investments ................................................................ $
Gulfstream .......................................................................................................
OPPL ...............................................................................................................
Caiman II .........................................................................................................
Discovery.........................................................................................................
RMM ...............................................................................................................
Laurel Mountain ..............................................................................................
UEOM .............................................................................................................
DBJV ...............................................................................................................
Other ................................................................................................................

$

Year Ended December 31,

2019

2018

(Millions)

2017

293
86
77
42
41
38
30
13
—
37
657

$

$

297
93
73
46
45
—
23
70
—
46
693

$

$

270
92
68
49
127
—
32
80
39
27
784

Summarized Financial Position and Results of Operations of All Equity-Method Investments

December 31,

2019

2018

(Millions)

Assets (liabilities):

Current assets..................................................................................................................... $
Noncurrent assets...............................................................................................................
Current liabilities ...............................................................................................................
Noncurrent liabilities .........................................................................................................

$

581
11,966
(341)
(2,532)

834
13,199
(605)
(2,491)

Gross revenue .................................................................................................. $
Operating income ............................................................................................
Net income.......................................................................................................

$

2,490
685
598

$

2,411
804
795

1,961
871
806

Year Ended December 31,

2019

2018

(Millions)

2017

106

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 7 – Other Income and Expenses

The following tables present by segment, certain other items included in our Consolidated Statement of Operations:

Year Ended December 31,

2019

2018

2017

(Millions)

Other (income) expense – net within Costs and expenses 

Atlantic-Gulf

Amortization of regulatory assets associated with asset retirement obligations ...... $

21

$

33

$

33

22

16

—
—

—

—
(15)

22

4

—
(12)

24

12
—

(37)
—

—
(12)

Net accrual (amortization) of regulatory liability related to overcollection of

certain employee expenses ...................................................................................

Project development costs related to Constitution (see Note 4) ..............................

Amortization of regulatory liability associated with Tax Reform............................
Gains on asset retirements .......................................................................................

West

Regulatory charge per approved rates related to Tax Reform..................................

Charge for regulatory liability associated with the decrease in Northwest

Pipeline’s estimated deferred state income tax rates following WPZ Merger......
Gains on contract settlements and terminations ......................................................

Other

Change to (benefit of) regulatory asset associated with Transco’s estimated

deferred state income tax rate following WPZ Merger ........................................
Gain on sale of refinery grade propylene splitter ....................................................

(17)

3

(26)
—

24

—
—

12
—

107

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Year Ended December 31,

2019

2018

2017

(Millions)

Other income (expense) – net below Operating income (loss)

Atlantic-Gulf

Allowance for equity funds used during construction ............................................. $

Settlement charge from pension early payout program ...........................................

Regulatory adjustments resulting from Tax Reform ...............................................

29

—

—

$

87

$

(7)

—

70

(15)

(33)

Northeast G&P

Settlement charge from pension early payout program ...........................................

—

(4)

(7)

West

Settlement charge from pension early payout program ...........................................

Regulatory adjustments resulting from Tax Reform ...............................................

Other

Income associated with a regulatory asset related to deferred taxes on equity

funds used during construction ............................................................................

Net gain (loss) associated with early retirement of debt .........................................

Settlement charge from pension early payout program ...........................................

Regulatory adjustments resulting from Tax Reform ...............................................

—

—

9

—

—

—

(6)

—

35

(7)

(5)

(1)

(13)

(6)

52

27

(35)

(63)

Severance  and  other  related  costs  included  within  Operating  and  maintenance  expenses  and  Selling,  general,  and 
administrative expenses are as follows:

Atlantic-Gulf ............................................................................................................. $
Northeast G&P ..........................................................................................................

West ...........................................................................................................................

Other ..........................................................................................................................

Year Ended December 31,

2019

2018

2017

(Millions)

$ — $ —
—

—

—

—

—

22

32
7

17

1

Selling, general, and administrative expenses for the year ended December 31, 2018, includes a $35 million charge 
associated with a charitable contribution of preferred stock to The Williams Companies Foundation, Inc. (a not-for-profit 
corporation) within the Other segment (see Note 16 – Stockholders' Equity) and $20 million for WPZ Merger related 
costs within the Other segment.

108

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 8 – Provision (Benefit) for Income Taxes

The Provision (benefit) for income taxes includes:

Current:

Federal........................................................................................................ $
State............................................................................................................
Foreign .......................................................................................................

Deferred:

Federal........................................................................................................
State............................................................................................................

Provision (benefit) for income taxes............................................................... $

Year Ended December 31,

2019

2018

(Millions)

2017

(41) $
(5)
2
(44)

280
99
379
335

$

(83) $
1
—
(82)

183
37
220
138

$

15
23
—
38

(2,004)
(8)
(2,012)
(1,974)

Reconciliations from the Provision (benefit) at statutory rate to recorded Provision (benefit) for income taxes are 

as follows:

Provision (benefit) at statutory rate ...................................................... $
Increases (decreases) in taxes resulting from:

Impact of nontaxable noncontrolling interests..................................
Federal Tax Reform rate change .......................................................
State income taxes (net of federal benefit)........................................
State deferred income tax rate change ..............................................
Foreign operations – net (including tax effect of Canadian Sale).....
Federal valuation allowance..............................................................
Other – net.........................................................................................
Provision (benefit) for income taxes..................................................... $

Year Ended December 31,

2019

2018

(Millions)

2017

224

$

69

$

187

29
—
74
—
2
3
3
335

$

(73)
—
(10)
38
—
105
9
138

$

(117)
(1,932)
(17)
26
(127)
—
6
(1,974)

Income (loss) from continuing operations before income taxes includes $6 million, $3 million, and $7 million of 

foreign loss in 2019, 2018, and 2017, respectively.

Foreign operations – net (including tax effect of Canadian Sale) in 2017 reflects the release of a valuation allowance 

associated with impairments and losses on the sale of our Canadian operations. 

On December 22, 2017, Tax Reform was enacted. Most of the provisions of Tax Reform were effective after 
January 1, 2018.  However, the deferred tax impact of reducing the U.S. corporate tax rate from 35 percent to 21 percent
was recognized in the period of enactment. This remeasurement resulted in a reduction of our deferred tax liabilities 
of approximately $1.9 billion, with a corresponding net adjustment to Provision (benefit) for income taxes in 2017.

During the course of audits of our business by domestic and foreign tax authorities, we frequently face challenges 
regarding the amount of taxes due. These challenges include questions regarding the timing and amount of deductions 
and the allocation of income among various tax jurisdictions. In evaluating the liability associated with our various 
filing positions, we apply the two-step process of recognition and measurement. In association with this liability, we 
record an estimate of related interest and tax exposure as a component of our tax provision. The impact of this accrual 
is included within Other – net in our reconciliation of the Provision (benefit) at statutory rate to recorded Provision 
(benefit) for income taxes.

109

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Significant components of Deferred income tax liabilities and Deferred income tax assets are as follows:

Deferred income tax liabilities:

Property, plant and equipment........................................................................................... $
Investments........................................................................................................................
Other ..................................................................................................................................
Total deferred income tax liabilities ............................................................................

Deferred income tax assets:

Accrued liabilities..............................................................................................................
Minimum tax credit ...........................................................................................................
Foreign tax credit...............................................................................................................
Federal loss carryovers ......................................................................................................
State losses and credits ......................................................................................................
Other ..................................................................................................................................
Total deferred income tax assets..................................................................................
Less valuation allowance...................................................................................................
Net deferred income tax assets ....................................................................................

Overall net deferred income tax liabilities ............................................................................ $

December 31,

2019

2018

(Millions)

1,921
1,411
82
3,414

729
29
140
544
362
147
1,951
319
1,632
1,782

$

$

2,317
295
30
2,642

667
71
140
147
319
94
1,438
320
1,118
1,524

The valuation allowance at December 31, 2019 and 2018, serves to reduce the available deferred income tax assets 
to an amount that will, more likely than not, be realized. We considered all available positive and negative evidence, 
including projected future taxable income, which incorporates available tax planning strategies, and management’s 
estimate of future reversals of existing taxable temporary differences, and have determined that a portion of our deferred 
income tax assets related to the Foreign tax credit and State losses and credits may not be realized. The completion of 
the WPZ Merger (see Note 1 – General, Description of Business, Basis of Presentation, and Summary of Significant 
Accounting Policies) was a taxable exchange to the WPZ unit holders, which resulted in an adjustment to the tax basis 
in the underlying assets deemed acquired. A reduction to the deferred tax liability of $1.829 billion related to the book-
tax basis difference in this investment was recorded in 2018. Increased tax depreciation from the additional tax basis 
will reduce future taxable income, which serves to impact our expected realization of the Foreign tax credit. The amounts 
presented in the table above are, with respect to state items, before any federal benefit. The change from prior year for 
the State losses and credits reflects increases in losses and credits generated in the current and prior years less losses 
and/or credits utilized in the current year. We have loss and credit carryovers in multiple state taxing jurisdictions. 
Additionally, valuation allowances on state net operating losses decreased by $31 million in 2018 after the completion 
of the WPZ Merger. These attributes generally expire between 2019 and 2038 with some carryovers having indefinite 
carryforward periods. The remaining federal Minimum tax credit of $29 million will be refunded/utilized no later than 
2021. 

Federal loss carryovers include deferred tax assets of $5 million at the end of 2019 that are expected to be utilized 
by us prior to expiration between 2020 and 2023. Deferred tax assets on net operating loss carryovers of $539 million
have no expiration date.

Cash refunds for income taxes (net of payments) were $86 million in 2019. Cash payments for income taxes (net 

of refunds) were $11 million, and $28 million in 2018 and 2017, respectively. 

As of December 31, 2019, we had approximately $51 million of unrecognized tax benefits. If recognized, income 
tax expense would be reduced by $51 million for each of the years 2019 and 2018, including the effect of these changes 
on other tax attributes, with state income tax amounts included net of federal tax effect. A reconciliation of the beginning 
and ending amount of unrecognized tax benefits is as follows:

110

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

2019

2018

Balance at beginning of period ............................................................................................. $
Additions for tax positions of prior years .............................................................................
Balance at end of period........................................................................................................ $

$

(Millions)
51
—
51

$

50
1
51

We recognize related interest and penalties as a component of Provision (benefit) for income taxes. Total interest 
and penalties recognized as part of income tax provision were expenses of $500 thousand and $800 thousand for 2019 
and 2018, respectively. Approximately $3 million of interest and penalties primarily relating to uncertain tax positions 
have been accrued as of both December 31, 2019 and 2018. 

During the next 12 months, we do not expect ultimate resolution of any unrecognized tax benefit associated with 

domestic or international matters to have a material impact on our unrecognized tax benefit position.

Consolidated U.S. Federal income tax returns are open to Internal Revenue Service (IRS) examination for years 
after 2010, excluding 2015, for which the statute expired on August 31, 2019. As of December 31, 2019, examinations 
of tax returns for 2011 through 2013 are currently in process. We do not expect material changes in our financial position 
resulting from these examinations. The statute of limitations for most states expires one year after expiration of the IRS 
statute. Generally, tax returns for our previously owned Canadian entities are open to audit for tax years after 2012. 
Tax years 2013 and 2014 are currently under income tax examination, while tax year 2016 is under Goods and Services 
Tax (GST) examination. In September 2016, we sold the majority of our Canadian operations and, as part of the sale, 
indemnified the purchaser for any increases in Canadian tax due to an audit of any tax periods prior to the sale.

Note 9 – Earnings (Loss) Per Common Share from Continuing Operations

Year Ended December 31,

2019

2018

2017

(Dollars in millions, except per-share
amounts; shares in thousands)
Income (loss) from continuing operations available to common stockholders ..... $
862
Basic weighted-average shares........................................................................ 1,212,037
Effect of dilutive securities:

(156) $

973,626

$

2,174
826,177

Nonvested restricted stock units...................................................................
Stock options ................................................................................................

1,811
163
Diluted weighted-average shares (1) ............................................................... 1,214,011
Earnings (loss) per common share from continuing operations:

—
—
973,626

1,704
637
828,518

Basic ............................................................................................................. $
Diluted .......................................................................................................... $

.71
.71

$
$

(.16) $
(.16) $

2.63
2.62

________________
(1)  For the year ended December 31, 2018, 2.0 million weighted-average nonvested restricted stock units and 0.5 
million weighted-average stock options have been excluded from the computation of diluted earnings (loss) per 
common share as their inclusion would be antidilutive due to our loss from continuing operations attributable to 
The Williams Companies, Inc. 

Note 10 – Employee Benefit Plans 

We have noncontributory defined benefit pension plans in which eligible employees participate. Currently, eligible 
employees earn benefits primarily based on a cash balance formula. At the time of retirement, participants may elect, 
to the extent they are eligible for the various options, to receive annuity payments, a lump-sum payment, or a combination 
of annuity and lump-sum payments. In addition to our pension plans, we currently provide subsidized retiree medical 
and life insurance benefits (other postretirement benefits) to certain eligible participants. Generally, employees hired 
after December 31, 1991, are not eligible for the subsidized retiree medical benefits, except for participants that were 
employees or retirees of Transco Energy Company on December 31, 1995. Subsidized retiree medical benefits for 

111

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

eligible participants age 65 and older are paid through contributions to health reimbursement accounts. Subsidized 
retiree medical benefits for eligible participants under age 65 are provided through a self-insured medical plan sponsored 
by us. The self-insured retiree medical plan provides for retiree contributions and contains other cost-sharing features 
such as deductibles, co-payments, and co-insurance. The accounting for this plan anticipates estimated future increases 
to our contribution levels to the health reimbursement accounts for participants age 65 and older, as well as future cost-
sharing that is consistent with our expressed intent to increase the retiree contribution level generally in line with health 
care cost increases for participants under age 65. 

In 2018, our defined benefit pension and our defined contribution plans were amended. Eligible employees hired 
or rehired on or after January 1, 2019, are not eligible to participate in the pension plan, but are eligible for an additional 
fixed annual contribution made by us to the defined contribution plan. Additionally, as of January 1, 2020, certain active 
eligible employees no longer receive future compensation credits under the defined benefit pension plan, but are eligible 
for an additional fixed annual contribution made by us to the defined contribution plan. Also as of January 1, 2020, 
certain active eligible employees continue to receive compensation credits under the defined benefit pension plans and 
these employees are not eligible to receive the fixed annual contribution under the defined contribution plan. As a result 
of this amendment, a curtailment gain and a prior service credit were recorded to Accumulated other comprehensive 
income (loss). These amounts were not significant and are reported in Net actuarial gain (loss) within the subsequent 
tables of changes in benefit obligations, amounts included in Accumulated other comprehensive income (loss), and 
other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) before taxes.  

In 2017, we initiated a program to pay out certain deferred vested pension benefits to reduce investment risk, cash 
funding volatility, and administrative costs. In December 2017 and August 2018, lump-sum payments were made, and 
annuity payments commenced in relation to this program. As a result of these lump-sum payments, as well as lump-
sum benefit payments made throughout 2017 and 2018, settlement accounting was required. We recognized pre-tax, 
noncash settlement charges of $23 million in 2018 and $71 million in 2017, which are substantially reported in Other 
income (expense) – net below Operating income (loss) in the Consolidated Statement of Operations (see Note 7 – Other 
Income and Expenses). These amounts are included within the subsequent tables of net periodic benefit cost (credit) 
and other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) before taxes.

112

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Funded Status

The following table presents the changes in benefit obligations and plan assets for pension benefits and other 

postretirement benefits for the years indicated:

Pension Benefits

Other
Postretirement
Benefits

2019

2018

2019

2018

(Millions)

Change in benefit obligation:

Benefit obligation at beginning of year.................................. $
Service cost ............................................................................
Interest cost ............................................................................
Plan participants’ contributions..............................................
Benefits paid...........................................................................
Net actuarial loss (gain)..........................................................
Settlements .............................................................................
Net increase (decrease) in benefit obligation......................
Benefit obligation at end of year ............................................

Change in plan assets:

Fair value of plan assets at beginning of year ........................
Actual return on plan assets ...................................................
Employer contributions ..........................................................
Plan participants’ contributions..............................................
Benefits paid...........................................................................
Settlements .............................................................................
Net increase (decrease) in fair value of plan assets ............
Fair value of plan assets at end of year ..................................
Funded status — overfunded (underfunded) ............................. $
Accumulated benefit obligation................................................. $

1,187
45
50
—
(111)
69
(3)
50
1,237

1,132
218
63
—
(111)
(3)
167
1,299
62
1,221

$

$

1,319
50
46
—
(35)
(90)
(103)
(132)
1,187

1,227
(45)
88
—
(35)
(103)
(95)
1,132

$
$

(55) $

1,171

186
1
8
2
(12)
30
—
29
215

214
38
5
2
(12)
—
33
247
32

$

$

206
1
7
2
(13)
(17)
—
(20)
186

227
(7)
5
2
(13)
—
(13)
214
28

The overfunded (underfunded) status of our pension plans and other postretirement benefit plan presented in the 

previous table are recognized in the Consolidated Balance Sheet within the following accounts: 

December 31,

2019

2018

(Millions)

Overfunded (underfunded) pension plans:

Noncurrent assets ........................................................................................................... $
Current liabilities............................................................................................................
Noncurrent liabilities......................................................................................................

$

92
(3)
(27)

Overfunded (underfunded) other postretirement benefit plan:

Noncurrent assets ...........................................................................................................
Current liabilities............................................................................................................

38
(6)

—
(2)
(53)

34
(6)

The plan assets within our other postretirement benefit plan are intended to be used for the payment of benefits 
for certain groups of participants. The Current liabilities for the other postretirement benefit plan represent the current 
portion of benefits expected to be payable in the subsequent year for the groups of participants whose benefits are not 
expected to be paid from plan assets.

113

 
 
 
 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The pension plans’ benefit obligation Net actuarial loss (gain) of $69 million in 2019 is primarily due to the impact 
of a decrease in the discount rates utilized to calculate the benefit obligation, partially offset by the impact of a decrease 
in the cash balance interest crediting rate assumption. The pension plans’ benefit obligation Net actuarial loss (gain) 
of $(90) million in 2018 is primarily due to the impact of an increase in the discount rates utilized to calculate the 
benefit obligation.

The 2019 benefit obligation Net actuarial loss (gain) of $30 million for our other postretirement benefit plan is 
primarily due a decrease in the discount rate used to calculate the benefit obligation and other assumption changes, 
partially offset by the impact of benefit payment experience and tax law changes. The 2018 benefit obligation Net 
actuarial loss (gain) of $(17) million for our other postretirement benefit plan is primarily due to an increase in the 
discount rate used to calculate the benefit obligation.

The following table summarizes information for pension plans with obligations in excess of plan assets.  

December 31,

2019

2018

(Millions)

Plans with a projected benefit obligation in excess of plan assets:

Projected benefit obligation ........................................................................................... $
Fair value of plan assets.................................................................................................

$

29

—

1,187

1,132

Plans with an accumulated benefit obligation in excess of plan assets:

Accumulated benefit obligation.....................................................................................
Fair value of plan assets.................................................................................................

26

—

367

326

Pre-tax amounts not yet recognized in Net periodic benefit cost (credit) at December 31 are as follows: 

Pension Benefits

Other
Postretirement
Benefits

2019

2018

2019

2018

(Millions)

Amounts included in Accumulated other comprehensive 

income (loss):

Net actuarial loss................................................................. $

(243) $

(347) $

(21) $

(12)

Amounts included in regulatory liabilities associated with

Transco and Northwest Pipeline:

Net actuarial gain................................................................

N/A

N/A $

11

$

4

In addition to the regulatory liabilities included in the previous table, differences in the amount of actuarially 
determined Net periodic benefit cost (credit) for our other postretirement benefit plan and the other postretirement 
benefit costs recovered in rates for Transco and Northwest Pipeline are deferred as a regulatory asset or liability. We 
have regulatory liabilities of $106 million at December 31, 2019 and $116 million at December 31, 2018, related to 
these deferrals. Additionally, Transco recognizes a regulatory liability for rate collections in excess of its amount funded 
to the tax-qualified pension plans. At December 31, 2019 and 2018, these regulatory liabilities were $43 million and 
$49 million, respectively. These pension and other postretirement plans amounts will be reflected in rates based on the 
rate structures of these gas pipelines.

114

 
 
 
 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Net Periodic Benefit Cost (Credit)

Net periodic benefit cost (credit) for the years ended December 31 consist of the following:

Pension Benefits

2019

2018

2017

Other
Postretirement  Benefits
2018

2019

2017

(Millions)

Components of net periodic benefit cost (credit):

Service cost ................................................................ $
Interest cost ................................................................
Expected return on plan assets ...................................
Amortization of prior service credit ...........................
Amortization of net actuarial loss ..............................
Net actuarial loss from settlements ............................
Reclassification to regulatory liability .......................
Net periodic benefit cost (credit) ................................... $

45
50
(61)
—
15
1
—
50

$

$

50
46
(63)
—
23
23
—
79

$

$

50
59
(82)
—
27
71
—
125

$

$

1
8
(10)
—
—
—
1

$ — $

$

1
7
(11)
(2)
—
—
2
(3) $

1
8
(11)
(13)
—
—
3
(12)

The components of Net periodic benefit cost (credit) other than the service cost component are included in Other 

income (expense) – net below Operating income (loss) in the Consolidated Statement of Operations.

Items Recognized in Other Comprehensive Income (Loss) and Regulatory Assets and Liabilities

Other changes in plan assets and benefit obligations recognized in Other comprehensive income (loss) before taxes 

for the years ended December 31 consist of the following:

Pension Benefits

Other
Postretirement  Benefits

2019

2018

2017

2019

2018

2017

(Millions)

Other changes in plan assets and benefit obligations 
recognized in Other comprehensive income (loss):

Net actuarial gain (loss)............................................... $
Amortization of prior service credit ............................
Amortization of net actuarial loss................................
Net actuarial loss from settlements..............................

88
—
15
1

$

(18) $
—
23
23

62
—
27
71

$

(9) $
—
—
—

9
—
—
—

$

(3)
(5)
—
—

Other changes in plan assets and benefit obligations 

recognized in Other comprehensive income (loss) ......... $ 104

$

28

$ 160

$

(9) $

9

$

(8)

Other  changes  in  plan  assets  and  benefit  obligations  for  our  other  postretirement  benefit  plan  associated  with 
Transco and Northwest Pipeline are recognized in regulatory assets and liabilities. Amounts recognized in regulatory 
assets and liabilities for the years ended December 31 consist of the following:

Other changes in plan assets and benefit obligations recognized in 

regulatory (assets) and liabilities:

Net actuarial gain (loss)..........................................................................
Amortization of prior service credit .......................................................

$

$

7
—

(10) $
(2)

6
(8)

2019

2018

2017

(Millions)

115

 
 
 
 
 
 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Key Assumptions

The weighted-average assumptions utilized to determine benefit obligations as of December 31 are as follows: 

Pension Benefits

Other
Postretirement
Benefits

2019

2018

2019

2018

Discount rate ..............................................................................
Rate of compensation increase...................................................
Cash balance interest crediting rate ...........................................

3.19%
3.68
3.50

4.34%
4.83
4.25

3.27%
N/A
N/A

4.39%
N/A
N/A

The weighted-average assumptions utilized to determine Net periodic benefit cost (credit) for the years ended 

December 31 are as follows: 

Discount rate........................................
Expected long-term rate of return on

plan assets ........................................
Rate of compensation increase ............
Cash balance interest crediting rate.....

Pension Benefits

Other
Postretirement  Benefits

2019

2018

2017

2019

2018

2017

4.33%

3.67%

4.17%

4.39%

3.71%

4.27%

5.26
4.83
4.25

5.34
4.93
4.25

6.45
4.87
4.25

5.01

N/A
N/A

4.95

N/A
N/A

5.53

N/A
N/A

The mortality assumptions used to determine the benefit obligations for our pension and other postretirement 

benefit plans reflect generational projection mortality tables. 

The assumed health care cost trend rate for 2020 is 7.2 percent. This rate decreases to 4.5 percent by 2028. 

Plan Assets

Plan assets for our pension and other postretirement benefit plans consist primarily of equity and fixed income 
securities including mutual funds and commingled investment funds invested in equity and fixed income securities. 
The plans’ investment policy provides for a strategy in accordance with the Employee Retirement Income Security Act 
(ERISA), which governs the investment of the assets in a diversified portfolio. The plans follow a policy of diversifying 
the  investments  across  various  asset  classes  and  investment  managers.  Additionally,  the  investment  returns  on 
approximately 37 percent of the other postretirement benefit plan assets are subject to income tax; therefore, certain 
investments are managed in a tax efficient manner.

The investment policy for the pension plans includes a general target asset allocation at December 31, 2019, of 25 
percent equity securities and 75 percent fixed income securities. The target allocation includes the investments in equity 
and fixed income mutual funds and commingled investment funds.

Equity securities may include U.S. equities and non-U.S. equities. Investment in Williams’ securities or an entity 
in which Williams has a majority ownership is prohibited except where these securities may be owned in a commingled 
investment fund in which the plans’ trusts invest. No more than 5 percent of the total stock portfolio valued at market 
may be invested in the common stock of any one corporation.

Fixed income securities may consist of U.S. as well as international instruments, including emerging markets.  The 
fixed income strategies may invest in government, corporate, asset-backed securities, and mortgage-backed obligations.  
The weighted-average credit rating of the fixed income strategies must be at least “investment grade” including ratings 
by Moody’s and/or Standard & Poor’s.  No more than 5 percent of the total fixed income portfolio may be invested in 
the fixed income securities of any one issuer with the exception of bond index funds and U.S. government guaranteed 
and agency securities.  

116

 
 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following securities and transactions are not authorized: unregistered securities, commodities or commodity 
contracts, short sales or margin transactions, or other leveraging strategies. Additionally, real estate equity, natural 
resource  property,  venture  capital,  leveraged  buyouts,  and  other  high-return,  high-risk  investments  are  generally 
restricted. Use of derivative securities in mutual funds and commingled investment funds held by the plans’ trusts is 
allowed. However, direct investment in derivative securities requires approval. Currently, investment managers are 
approved to enter into U.S. Treasury futures contracts on behalf of the plans to implement and manage duration and 
yield curve strategy in the fixed income portfolio.

There are no significant concentrations of risk within the plans’ investment securities because of the diversity of 
the types of investments, diversity of the various industries, and the diversity of the fund managers and investment 
strategies. Generally, the investments held in the plans are publicly traded, therefore, minimizing liquidity risk in the 
portfolio.

The fair values of our pension plan assets at December 31, 2019 and 2018 by asset class are as follows: 

Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)

2019

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

(Millions)

Total

Pension assets:

Cash management fund ................................................... $
Equity securities ..............................................................
Fixed income securities (1):

U.S. Treasury securities...............................................
Governments and municipal bonds .............................
Mortgage and asset-backed securities .........................
Corporate bonds...........................................................
Other ..............................................................................

$

Commingled investment funds measured at net asset

value practical expedient (2):
Equities — U.S. large cap ...........................................
Equities — Global large and mid cap..........................
Equities — International emerging markets................
Fixed income — U.S. long and intermediate duration
Fixed income — Corporate bonds...............................
Total assets at fair value at December 31, 2019.......

$

11
41

— $
22

— $
—

62
—
—
—
5
119

$

—
35
11
360
4
432

$

—
—
—
—
—
—

$

11
63

62
35
11
360
9
551

133
100
26
380
109
1,299

117

 
  
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

2018

Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

Pension assets:

Cash management fund ............................................... $
Equity securities ..........................................................
Fixed income securities (1):

U.S. Treasury securities...........................................
Government and municipal bonds...........................
Mortgage and asset-backed securities .....................
Corporate bonds.......................................................
Insurance company investment contracts and other....

$

Commingled investment funds measured at net asset

value practical expedient (2):
Equities — U.S. large cap .......................................
Equities — International small cap .........................
Equities — International emerging markets............
Equities — International developed markets ..........
Fixed income — U.S. long duration........................
Fixed income — Corporate bonds...........................
Total assets at fair value at December 31, 2018...

(Millions)

— $
—

—
21
48
210
6
285

$

$

10
52

157
—
—
—
—
219

$

— $
—

—
—
—
—
—
—

$

10
52

157
21
48
210
6
504

123
8
19
51
335
92
1,132

118

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The fair values of our other postretirement benefits plan assets at December 31, 2019 and 2018 by asset class are 

as follows:

Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)

2019

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

(Millions)

Total

Other postretirement benefit assets:

Cash management funds ................................................. $
Equity securities ..............................................................
Fixed income securities (1):

U.S. Treasury securities...............................................
Governments and municipal bonds .............................
Mortgage and asset-backed securities .........................
Corporate bonds...........................................................
Mutual fund — Municipal bonds....................................

$

Commingled investment funds measured at net asset

value practical expedient (2):
Equities — U.S. large cap ...........................................
Equities — Global large and mid cap..........................
Equities — International emerging markets................
Fixed income — U.S. long and intermediate duration
Fixed income — Corporate bonds...............................
Total assets at fair value at December 31, 2019.......

$

11
35

— $
9

— $
—

8
—
—
—
46
100

$

—
4
1
43
—
57

$

—
—
—
—
—
—

$

11
44

8
4
1
43
46
157

16
12
3
46
13
247

119

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

2018

Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Total

Other postretirement benefit assets:

Cash management funds............................................... $
Equity securities ...........................................................
Fixed income securities (1):

U.S. Treasury securities ............................................
Government and municipal bonds ............................
Mortgage and asset-backed securities ......................
Corporate bonds........................................................
Mutual fund — Municipal bonds .................................

$

Commingled investment funds measured at net asset

value practical expedient (2):
Equities — U.S. large cap.........................................
Equities — International small cap...........................
Equities — International emerging markets .............
Equities — International developed markets............
Fixed income — U.S. long duration.........................
Fixed income — Corporate bonds............................
Total assets at fair value at December 31, 2018....

(Millions)

— $
5

—
2
6
25
—
38

$

$

11
29

19
—
—
—
43
102

$

— $
—

—
—
—
—
—
—

$

11
34

19
2
6
25
43
140

14
1
2
6
40
11
214

____________
(1)  The  weighted-average  credit  quality  rating  of  the  fixed  income  security  portfolio  is  investment  grade  with  a 

weighted-average duration of approximately 14 years for 2019 and 13 years for 2018.

(2)  The stated intents of the funds vary based on each commingled fund’s investment objective. These objectives 
generally  include  strategies  to  replicate  or  outperform  various  market  indices.  Certain  standard  withdrawal 
restrictions generally apply, which may include redemption notification period restrictions ranging from 1 day to 
30 days. Additionally, the fund managers retain the right to restrict withdrawals from and/or purchases into the 
funds so as not to disadvantage other investors in the funds. Generally, the funds also reserve the right to make all 
or a portion of the redemption in-kind rather than in cash or a combination of cash and in-kind.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is 

significant to the fair value measurement of an asset.

Shares of the cash management funds and mutual funds are valued at fair value based on published market prices 
as of the close of business on the last business day of the year, which represents the net asset values of the shares held.

The fair values of equity securities traded on U.S. exchanges are derived from quoted market prices as of the close 
of business on the last business day of the year. The fair values of equity securities traded on foreign exchanges are 
also derived from quoted market prices as of the close of business on an active foreign exchange on the last business 
day of the year. However, the valuation requires translation of the foreign currency to U.S. dollars and this translation 
is considered an observable input to the valuation.

120

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The fair values of all commingled investment funds are determined based on the net asset values per unit of each 
of the funds. The net asset values per unit represent the aggregate values of the funds’ assets at fair value less liabilities, 
divided by the number of units outstanding.

The fair values of fixed income securities, except U.S. Treasury securities, are determined using pricing models. 
These pricing models incorporate observable inputs such as benchmark yields, reported trades, broker/dealer quotes, 
and issuer spreads for similar securities to determine fair value. The U.S. Treasury securities are valued at fair value 
based on closing prices on the last business day of the year reported in the active market in which the security is traded.

There have been no significant changes in the preceding valuation methodologies used at December 31, 2019 and 
2018. Additionally,  there  were  no  transfers  or  reclassifications  of  investments  between  Level  1  and  Level  2  from 
December 2018 to December 2019. If transfers between levels had occurred, the transfers would have been recognized 
as of the end of the period.

Plan Benefit Payments and Employer Contributions

Following are the expected benefits to be paid by the plans. These estimates are based on the same assumptions 
previously  discussed  and  reflect  future  service  as  appropriate.  The  actuarial  assumptions  are  based  on  long-term 
expectations and include, but are not limited to, assumptions as to average expected retirement age and form of benefit 
payment. Actual benefit payments could differ significantly from expected benefit payments if near-term participant 
behaviors differ significantly from the actuarial assumptions. 

2020........................................................................................................................... $
2021...........................................................................................................................
2022...........................................................................................................................
2023...........................................................................................................................
2024...........................................................................................................................
2025-2029 .................................................................................................................

Pension
Benefits

Other
Postretirement
Benefits

$

(Millions)
100
99
97
93
90
433

14
14
14
14
14
62

In 2020, we expect to contribute approximately $10 million to our tax-qualified pension plans and approximately 
$3 million to our nonqualified pension plans, for a total of approximately $13 million, and approximately $6 million
to our other postretirement benefit plan.

Defined Contribution Plan

We also maintain a defined contribution plan for the benefit of substantially all of our employees. Generally, plan 
participants may contribute a portion of their compensation on a pre-tax and after-tax basis in accordance with the 
plan’s guidelines. We match employees’ contributions up to certain limits. Our contributions charged to expense were 
$36 million in 2019, $35 million in 2018, and $34 million in 2017.   

121

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 11 – Leases

We are a lessee through noncancellable lease agreements for property and equipment consisting primarily of 

buildings, land, vehicles, and equipment used in both our operations and administrative functions. 

Year Ended
December 31,

2019

(Millions)

Lease Cost:
Operating lease cost................................................................................................................................ $
Short-term lease cost...............................................................................................................................
Variable lease cost...................................................................................................................................
Sublease income .....................................................................................................................................

Total lease cost .................................................................................................................................... $
Cash paid for amounts included in the measurement of operating lease liabilities................................ $

40
—
27
(2)
65
39

December 31,
2019

(Millions)

Other Information:
Right-of-use asset (included in Regulatory assets, deferred charges, and other in our Consolidated 

Balance Sheet)..................................................................................................................................... $

Operating lease liabilities:

Current (included in Accrued liabilities in our Consolidated Balance Sheet) .................................... $
Noncurrent (included in Regulatory liabilities, deferred income, and other in our Consolidated 

Balance Sheet) ................................................................................................................................. $

207

21

188

Weighted-average remaining lease term – operating leases (years) .......................................................
Weighted-average discount rate – operating leases ................................................................................

13
4.61%

Prior to adopting ASU 2016-02, which was effective January 1, 2019 (see Note 1 – General, Description of Business, 
Basis of Presentation, and Summary of Significant Accounting Policies), total rent expense was $73 million in 2018 
and $62 million in 2017 and primarily included in Operating and maintenance expenses and Selling, general, and 
administrative expenses in the Consolidated Statement of Operations.

122

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

As  of  December 31,  2019,  the  following  table  represents  our  operating  lease  maturities,  including  renewal 

provisions that we have assessed as being reasonably certain of exercise, for each of the years ended December 31:

2020 ................................................................................................................................................... $
2021 ...................................................................................................................................................
2022 ...................................................................................................................................................
2023 ...................................................................................................................................................
2024 ...................................................................................................................................................
Thereafter ..........................................................................................................................................
Total future lease payments ...........................................................................................................
Less amount representing interest .....................................................................................................

Total obligations under operating leases........................................................................................ $

(Millions)

29
33
28
22
19
157
288
79
209

We are the lessor to certain lease agreements for office space in our headquarters building, which are insignificant 

to our financial statements.

Note 12 – Property, Plant, and Equipment

The following table presents nonregulated and regulated Property, plant, and equipment – net as presented on the 

Consolidated Balance Sheet for the years ended:

Nonregulated:

Estimated
Useful Life  (1)
(Years)

Depreciation
Rates (1)
(%)

December 31,

2019

2018

(Millions)

Natural gas gathering and processing facilities......
Construction in progress......................................... Not applicable
Other.......................................................................

5 - 40

2 - 45

Regulated:

Natural gas transmission facilities..........................
Construction in progress......................................... Not applicable Not applicable
Other.......................................................................
Total property, plant, and equipment, at cost .............
Accumulated depreciation and amortization .............
Property, plant, and equipment — net .......................

0.00 - 33.33

1.25 - 7.13

5 - 45

$

$

$

17,593
354
2,519

15,324
778
2,356

18,076
586
2,382
41,510
(12,310)
29,200

$

17,312
965
1,926
38,661
(11,157)
27,504

__________
(1)  Estimated useful life and depreciation rates are presented as of December 31, 2019.  Depreciation rates and estimated 

useful lives for regulated assets are prescribed by the FERC.

Depreciation and amortization expense for Property, plant, and equipment – net was $1.390 billion, $1.392 billion, 

and $1.389 billion in 2019, 2018, and 2017, respectively.

Regulated  Property,  plant,  and  equipment  –  net  includes  approximately  $547  million  and  $586  million  at 
December 31, 2019 and 2018, respectively, related to amounts in excess of the original cost of the regulated facilities 
within our gas pipeline businesses as a result of our prior acquisitions. This amount is being amortized over 40 years
using the straight-line amortization method. Current FERC policy does not permit recovery through rates for amounts 
in excess of original cost of construction.

123

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Asset Retirement Obligations

Our accrued obligations relate to underground storage caverns, offshore platforms and pipelines, fractionation and 
compression facilities, gas gathering well connections and pipelines, and gas transmission pipelines and facilities. At 
the end of the useful life of each respective asset, we are legally obligated to plug storage caverns and remove any 
related  surface  equipment,  to  restore  land  and  remove  surface  equipment  at  gas  processing,  fractionation,  and 
compression facilities, to dismantle offshore platforms and appropriately abandon offshore pipelines, to cap certain 
gathering  pipelines  at  the  wellhead  connection  and  remove  any  related  surface  equipment,  and  to  remove  certain 
components of gas transmission facilities from the ground.

The following table presents the significant changes to our ARO, of which $1.117 billion and $968 million are 
included in Regulatory liabilities, deferred income, and other with the remaining current portion in Accrued liabilities 
at December 31, 2019 and 2018, respectively.

December 31,

2019

2018

(Millions)

$

Beginning balance ......................................................................................................... $
Liabilities incurred.........................................................................................................
Liabilities settled ...........................................................................................................
Accretion expense .........................................................................................................
Revisions (1)..................................................................................................................
Ending balance .............................................................................................................. $
___________
(1)  Several factors are considered in the annual review process, including inflation rates, current estimates for removal 
cost, market risk premiums, discount rates, and the estimated remaining useful life of the assets. The 2019 revisions 
reflect changes in removal cost estimates, decreases in the estimated remaining useful life of certain assets, increases 
in inflation rates, and decreases in the discount rates used in the annual review process. The 2018 revisions reflect 
changes in removal cost estimates, decreases in the estimated remaining useful life of certain assets, and increases 
in the discount rates used in the annual review process.

998
21
(19)
71
(39)
1,032

1,032
15
(8)
59
67
1,165

$

The funds Transco collects through a portion of its rates to fund its ARO are deposited into an external trust account 
dedicated to funding its ARO (ARO Trust). (See Note 18 – Fair Value Measurements, Guarantees, and Concentration 
of Credit Risk.) Under its current rate settlement, Transco’s annual funding obligation is approximately $36 million, 
with installments to be deposited monthly.

Note 13 – Goodwill and Other Intangible Assets

Goodwill

Changes in the carrying amount of goodwill, included in Intangible assets – net of accumulated amortization in 

the Consolidated Balance Sheet, by reportable segment for the periods indicated are as follows:

Northeast G&P

West

Total

December 31, 2017 ................................................................................... $
Jackalope Deconsolidation (see Note 6) ..............................................
December 31, 2018 ...................................................................................
UEOM Acquisition (see Note 3) .........................................................
December 31, 2019 ................................................................................... $

124

(Millions)

$

47
(47)
—

$

— $

— $

—
188
188

47
(47)
—
188
188

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Our goodwill is not subject to amortization, but is evaluated at least annually for impairment or more frequently 
if impairment indicators are present. We did not identify or recognize any impairments to goodwill in connection with 
our evaluation of goodwill for impairment during the years ended December 31, 2019, 2018, and 2017, respectively.

Other Intangible Assets

The gross carrying amount and accumulated amortization of other intangible assets, included in Intangible assets 

– net of accumulated amortization in the Consolidated Balance Sheet, at December 31 are as follows:

2019

2018

Gross
Carrying
Amount

Accumulated
Amortization

Gross
Carrying
Amount

Accumulated
Amortization

(Millions)

Contractual customer relationships......................................... $

9,560

$

(1,789) $

9,232

$

(1,465)

Other  intangible  assets  primarily  relate  to  gas  gathering,  processing,  and  fractionation  contractual  customer 
relationships recognized in acquisitions. The increase in the gross carrying amount of other intangible assets during 
2019 is primarily related to the acquisition of UEOM (see Note 3 – Acquisitions and Divestitures). Other intangible 
assets are being amortized on a straight-line basis over a period of 20 years for the acquisition of UEOM and 30 years
for other acquisitions, which represents a portion of the term over which the contractual customer relationships are 
expected to contribute to our cash flows.

We expense costs incurred to renew or extend the terms of our gas gathering, processing, and fractionation contracts 
with customers. Based on the estimated future revenues during the contract periods (as estimated at the time of the 
acquisition), the weighted-average period prior to the next renewal or extension of the contractual customer relationships 
associated with the UEOM acquisition was approximately 10 years. Although a significant portion of the expected 
future cash flows associated with these contractual customer relationships are dependent on our ability to renew or 
extend the arrangements beyond the initial contract periods, these expected future cash flows are significantly influenced 
by the scope and pace of our producer customers’ drilling programs. Once producer customers’ wells are connected to 
our gathering infrastructure, their likelihood of switching to another provider before the wells are abandoned is reduced 
due to the significant capital investment required.

The amortization expense related to other intangible assets was $324 million, $333 million, and $347 million in 
2019, 2018, and 2017, respectively. The estimated amortization expense for each of the next five succeeding fiscal 
years is approximately $328 million.

Note 14 – Accrued Liabilities 

December 31,

2019

2018

Interest on debt.............................................................................................................. $
Employee costs .............................................................................................................
Estimated rate refund liabilities (Note 19) ....................................................................
Contract liabilities (Note 2)...........................................................................................
Asset retirement obligation (Note 12)...........................................................................
Operating lease liabilities (Note 11)..............................................................................
Other, including other loss contingencies .....................................................................

$

125

$

(Millions)
288
226
189
158
48
21
346
1,276

$

282
205
—
244
64
—
307
1,102

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 15 – Debt and Banking Arrangements

Long-Term Debt

Transco:

7.08% Debentures due 2026 ................................................................................ $
7.25% Debentures due 2026 ................................................................................
7.85% Notes due 2026 ........................................................................................
4% Notes due 2028 .............................................................................................
5.4% Notes due 2041 ..........................................................................................
4.45% Notes due 2042 ........................................................................................
4.6% Notes due 2048 ..........................................................................................
Other financing obligation - Atlantic Sunrise ......................................................
Other financing obligation - Dalton ....................................................................

Northwest Pipeline:

7.125% Debentures due 2025 ..............................................................................
4% Notes due 2027 .............................................................................................

WMB:

4.125% Notes due 2020 ......................................................................................
5.25% Notes due 2020 ........................................................................................
4% Notes due 2021 .............................................................................................
7.875% Notes due 2021 ......................................................................................
3.35% Notes due 2022 ........................................................................................
3.6% Notes due 2022 ..........................................................................................
3.7% Notes due 2023 ..........................................................................................
4.5% Notes due 2023 ..........................................................................................
4.3% Notes due 2024 ..........................................................................................
4.55% Notes due 2024 ........................................................................................
3.9% Notes due 2025 ..........................................................................................
4% Notes due 2025 .............................................................................................
3.75% Notes due 2027 ........................................................................................
7.5% Debentures due 2031 ..................................................................................
7.75% Notes due 2031 ........................................................................................
8.75% Notes due 2032 ........................................................................................
6.3% Notes due 2040 ..........................................................................................
5.8% Notes due 2043 ..........................................................................................
5.4% Notes due 2044 ..........................................................................................
5.75% Notes due 2044 ........................................................................................
4.9% Notes due 2045 ..........................................................................................
5.1% Notes due 2045 ..........................................................................................
4.85% Notes due 2048 ........................................................................................
Various — 7.625% to 10.25% Notes and Debentures due 2019 to 2027 ............
Credit facility loans .............................................................................................
Debt issuance costs .....................................................................................................
Net unamortized debt premium (discount) .................................................................
Total long-term debt, including current portion ..........................................................
Long-term debt due within one year ...........................................................................
Long-term debt ........................................................................................................... $

December 31,

2019

2018

(Millions)

8
200
1,000
400
375
400
600
857
259

85
500

600
1,500
500
371
750
1,250
850
600
1,000
1,250
750
750
1,450
339
252
445
1,250
400
500
650
500
1,000
800
24
—
(119)
(58)
22,288
(2,140)
20,148

$

$

8
200
1,000
400
375
400
600
807
260

85
500

600
1,500
500
371
750
1,250
850
600
1,000
1,250
750
750
1,450
339
252
445
1,250
400
500
650
500
1,000
800
55
160
(131)
(62)
22,414
(47)
22,367

Certain of our debt agreements contain covenants that restrict or limit, among other things, our ability to create 
liens supporting indebtedness, sell assets, and incur additional debt. Default of these agreements could also restrict our 
ability to make certain distributions or repurchase equity. 

126

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following table presents aggregate minimum maturities of long-term debt and other financing obligations, 

excluding net unamortized debt premium (discount) and debt issuance costs, for each of the next five years: 

December 31,
2019

(Millions)

2020 .................................................................................................................................................... $
2021 ....................................................................................................................................................
2022 ....................................................................................................................................................
2023 ....................................................................................................................................................
2024 ....................................................................................................................................................

2,141

893

2,025

1,477

2,279

Issuances and retirements

We retired $14 million of 8.75 percent senior unsecured notes that matured on January 15, 2020.

We retired $32 million of 7.625 percent senior unsecured notes that matured on July 15, 2019.

On August 24, 2018, Northwest Pipeline issued $250 million of 4 percent senior unsecured notes to investors in 
a private debt placement. The notes are an additional issuance of Northwest Pipeline’s existing 4 percent senior unsecured 
notes due 2027. In the fourth quarter of 2018, Northwest Pipeline filed a registration statement and completed an 
exchange of these notes for substantially identical new notes that are registered under the Securities Act of 1933, as 
amended.

Northwest Pipeline retired $250 million of 6.05 percent senior unsecured notes that matured on June 15, 2018.

On March 5, 2018, WPZ completed a public offering of $800 million of 4.85 percent senior unsecured notes due 
2048. WPZ used the net proceeds for general partnership purposes, primarily the March 28, 2018 repayment of $750 
million of 4.875 percent senior unsecured notes that were due in 2024.  

On March 15, 2018, Transco issued $400 million of 4 percent senior unsecured notes due 2028 and $600 million
of 4.6 percent senior unsecured notes due 2048 to investors in a private debt placement. Transco used the net proceeds 
to retire $250 million of 6.05 percent senior unsecured notes that matured on June 15, 2018, and for general corporate 
purposes, including the funding of capital expenditures. In the third quarter of 2018, Transco filed a registration statement 
and completed an exchange of these notes for substantially identical new notes that are registered under the Securities 
Act of 1933, as amended.

Other financing obligations

During the construction of the Atlantic Sunrise and Dalton projects, Transco received funding from its partners 
for their proportionate share of construction costs. Amounts received were recorded within noncurrent liabilities and 
the costs associated with construction were capitalized in our Consolidated Balance Sheet. Upon placing these projects 
into service Transco began utilizing the partners’ undivided interest in the assets, including the associated pipeline 
capacity, and reclassified the funding previously received from its partners from noncurrent liabilities to debt. The 
obligations, which mature in 2038 and 2052, respectively, require monthly interest and principal payments and both 
bear an interest rate of approximately 9 percent. 

127

 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Credit Facilities

Long-term credit facility (1) ....................................................................................... $
Letters of credit under certain bilateral bank agreements ...........................................

(Millions)

4,500

$

—
14

________________
(1)  In managing our available liquidity, we do not expect a maximum outstanding amount in excess of the capacity 

of our credit facility inclusive of any outstanding amounts under our commercial paper program.

December 31, 2019

Stated Capacity

Outstanding

Revolving credit facility

On July 13, 2018, we along with Transco and Northwest Pipeline, the lenders named therein, and an administrative 
agent entered into a credit agreement (Credit Agreement) with aggregate commitments available of $4.5 billion, with 
up  to  an  additional  $500  million increase  in  aggregate  commitments  available  under  certain  circumstances.  On 
August 10, 2018, following the completion of the WPZ Merger, the Credit Agreement became effective. The maturity 
date of the credit facility is August 10, 2023. However, the co-borrowers may request up to two extensions of the 
maturity date each for an additional one-year period to allow a maturity date as late as August 10, 2025, under certain 
circumstances. The Credit Agreement allows for swing line loans up to an aggregate of $200 million, subject to available 
capacity under the credit facility, and letters of credit commitments of $1 billion. Transco and Northwest Pipeline are 
each able to borrow up to $500 million under this credit facility to the extent not otherwise utilized by the other co-
borrowers. 

The Credit Agreement contains the following terms and conditions:

•  Various covenants may limit, among other things, a borrower’s and its material subsidiaries’ ability to grant 
certain liens supporting indebtedness, merge or consolidate, sell all or substantially all of its assets, make 
certain distributions during an event of default, and enter into certain restrictive agreements.

• 

If an event of default with respect to a borrower occurs under the credit facility, the lenders will be able to 
terminate the commitments and accelerate the maturity of the loans and exercise other rights and remedies.

•  Other than swing line loans, each time funds are borrowed, the applicable borrower may choose from two 
methods of calculating interest: a fluctuating base rate equal to Citibank N.A.'s alternate base rate plus an 
applicable margin or a periodic fixed rate equal to the London Interbank Offered Rate plus an applicable 
margin. We  are  required  to  pay  a  commitment  fee based  on  the  unused  portion  of  the  credit  facility. The 
applicable margin and the commitment fee are determined by reference to a pricing schedule based on the 
applicable borrower’s senior unsecured long-term debt ratings.

Significant financial covenants under the Credit Agreement require the ratio of debt to EBITDA (earnings before 

interest, taxes, depreciation, and amortization), each as defined in the credit facility, to be no greater than:

• 

• 

• 

5.75 to 1 for each fiscal quarter end through June 30, 2019; 

5.5 to 1 for the fiscal quarters ending September 30, 2019, and December 31, 2019; 

5.0 to 1 for the fiscal quarter ending March 31, 2020, and each subsequent fiscal quarter end, except for the 
fiscal quarter and the two following fiscal quarters in which one or more acquisitions with a total aggregate 
purchase price of $25 million or more has been executed, in which case the ratio of debt to EBITDA is to be 
no greater than 5.5 to 1.

128

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The ratio of debt to capitalization (defined as net worth plus debt) must be no greater than 65 percent for each of 

Transco and Northwest Pipeline.

At December 31, 2019, we are in compliance with these covenants.

Commercial Paper Program

On August 10, 2018, following the consummation of the WPZ Merger, we entered into a $4 billion commercial 
paper program. The maturities of the commercial paper notes vary but may not exceed 397 days from the date of 
issuance. The commercial paper notes are sold under customary terms in the commercial paper market and are issued 
at a discount from par, or, alternatively, are sold at par and bear varying interest rates on a fixed or floating basis. The 
net proceeds of issuances of the commercial paper notes are expected to be used to fund planned capital expenditures 
and for other general corporate purposes. At December 31, 2019 and 2018, no commercial paper was outstanding. 

Cash Payments for Interest (Net of Amounts Capitalized)

Cash payments for interest (net of amounts capitalized) were $1.153 billion in 2019, $1.064 billion in 2018, and  

$1.110 billion in 2017.

Note 16 – Stockholders' Equity 

On January 28, 2020, our board of directors approved a regular quarterly dividend to common stockholders of 

$0.40 per share payable on March 30, 2020.

In July 2018, through a wholly owned subsidiary, we contributed 35,000 shares of newly issued Series B Non-
Voting  Perpetual  Preferred  Stock  (Preferred  Stock)  to The Williams  Companies  Foundation,  Inc.  (a  not-for-profit 
corporation)  for  use  in  future  charitable  and  nonprofit  causes. The  charitable  contribution  of  Preferred  Stock  was 
recorded as an expense in the third quarter of 2018. The Preferred Stock was issued for an aggregate value of $35 
million and pays non-cumulative quarterly cash dividends when, as and if declared, at a rate of 7.25 percent per year.  
Our certificate of incorporation authorizes 30 million shares of Preferred Stock, $1 par value per share.

In January 2017, we issued 65 million shares of common stock in a public offering at a price of $29.00 per share. 
In February 2017, we issued 9.75 million shares of common stock pursuant to the full exercise of the underwriter’s 
option to purchase additional shares. The net proceeds of approximately $2.1 billion were used to purchase newly 
issued common units in WPZ as part of our Financial Repositioning. (See Note 1 – General, Description of Business, 
Basis of Presentation, and Summary of Significant Accounting Policies.)

AOCI

The following table presents the changes in AOCI by component, net of income taxes:

Cash
Flow
Hedges

Foreign
Currency
Translation

Pension and
Other Post
Retirement
Benefits

Total

Balance at December 31, 2018 .................................. $

(2) $

Other comprehensive income (loss) before 

reclassifications ..................................................

Amounts reclassified from accumulated other 

comprehensive income (loss) .............................
Other comprehensive income (loss)...........................
Balance at December 31, 2019 .................................. $

—

—
—
(2) $

(Millions)
(1) $

—

—
—
(1) $

(267) $

(270)

59

12
71
(196) $

59

12
71
(199)

129

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Reclassifications out of AOCI are presented in the following table by component for the year ended December 31, 

2019:

Component

Reclassifications

(Millions)

Classification

Pension and other postretirement benefits:

Amortization of actuarial (gain) loss and net

actuarial loss from settlements included in net
periodic benefit cost (credit) ..................................
Income tax benefit ...........................................................
Reclassifications during the period .................................

$

$

Note 17 – Equity-Based Compensation

Williams’ Plan Information

Other income (expense) – net below 
Operating income (loss)

16
(4) Provision (benefit) for income taxes
12

The  Williams  Companies,  Inc.  2007  Incentive  Plan  (the  Plan)  provides  common-stock-based  awards  to  both 
employees and nonmanagement directors. To date, 40 million new shares have been authorized for making awards 
under the Plan. The Plan permits the granting of various types of awards including, but not limited to, restricted stock 
units and stock options. At December 31, 2019, 23 million shares of our common stock were reserved for issuance 
pursuant to existing and future stock awards, of which 11 million shares were available for future grants.

Additionally, up to 3.6 million new shares of our common stock have been authorized to date to be available for 
sale under our Employee Stock Purchase Plan (ESPP). Employees purchased 322 thousand shares at a weighted-average 
price of $19.55 per share during 2019. Approximately 424 thousand shares were available for purchase under the ESPP 
at December 31, 2019.

Operating  and  maintenance  expenses  and  Selling,  general,  and  administrative  expenses  in  the  Consolidated 
Statement of Operations include equity-based compensation expense for the years ended December 31, 2019, 2018, 
and 2017 of $57 million, $54 million, and $70 million, respectively. Income tax benefit recognized related to the stock-
based compensation expense for the years ended December 31, 2019, 2018, and 2017 was $14 million, $14 million, 
and $17 million, respectively. Measured but unrecognized stock-based compensation expense at December 31, 2019, 
was $60 million, comprised of $2 million related to stock options and $58 million related to restricted stock units. These 
amounts are expected to be recognized over a weighted-average period of 2.8 years.

Stock Options

The following summary reflects stock option activity and related information for the year ended December 31, 

2019:

Stock Options

Weighted-
Average
Exercise
Price

Aggregate
Intrinsic
Value

(Millions)

Options

(Millions)

Outstanding at December 31, 2018 ...............................................
Granted ..........................................................................................
Exercised .......................................................................................
Cancelled .......................................................................................
Outstanding at December 31, 2019 ...............................................
Exercisable at December 31, 2019 ................................................

7.3
$
— $
(0.4) $
(0.1) $
$
6.8
$
5.8

31.55
—
11.31
35.62
32.64
33.22

$
$

2
2

130

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following table summarizes additional information related to stock option activity during each of the last three 

years:

Year Ended December 31,

2019

2018

(Millions)

2017

Total intrinsic value of options exercised........................................................ $
Tax benefits realized on options exercised...................................................... $
Cash received from the exercise of options..................................................... $

6
1
4

$
$
$

3

$
— $
$
9

4
1
7

The weighted-average remaining contractual lives for stock options outstanding and exercisable at December 31, 

2019, were 4.2 years and 3.6 years, respectively.

The estimated fair value at date of grant of options for our common stock granted in each respective year, using 

the Black-Scholes option pricing model, is as follows:

Weighted-average grant date fair value of options for our common stock granted during

the year, per share .............................................................................................................. $

5.49

$

6.61

Weighted-average assumptions:

Dividend yield ...................................................................................................................
Volatility ............................................................................................................................
Risk-free interest rate ........................................................................................................
Expected life (years)..........................................................................................................

4.7%
30.1%
2.7%
6.0

4.2%
35.1%
2.1%
6.0

2018

2017

There were no stock options granted in 2019. The expected dividend yield for each respective year is based on the 
dividend forecast for that year and the grant-date market price of our stock. Our expected future volatility is determined 
using the historical volatility of our stock and implied volatility on our traded options. Historical volatility is based on 
the blended 10-year historical volatility of our stock and certain peer companies. The risk-free interest rate is based on 
the U.S. Treasury Constant Maturity rates as of the grant date. The expected life of the option is based on historical 
exercise behavior and expected future experience.

Nonvested Restricted Stock Units

The following summary reflects nonvested restricted stock unit activity and related information for the year ended 

December 31, 2019:

Restricted Stock Units Outstanding

Weighted-
Average
Fair Value (1)

Shares

(Millions)

Nonvested at December 31, 2018 .............................................................................
Granted......................................................................................................................
Forfeited ....................................................................................................................
Vested........................................................................................................................
Nonvested at December 31, 2019 .............................................................................
______________
(1)  Performance-based restricted stock units are valued considering measures of total shareholder return utilizing a 
Monte Carlo valuation method and return on capital employed. All other restricted stock units are valued at the 
grant-date market price. Restricted stock units generally vest after three years.

4.5
$
$
2.5
(0.5) $
(1.1) $
$
5.4

28.96
25.87
28.48
26.25
28.11

131

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Value of Restricted Stock Units
Weighted-average grant date fair value of restricted stock units granted

2019

2018

2017

during the year, per share ............................................................................... $
Total fair value of restricted stock units vested during the year (in millions) ... $

25.87

29

$

$

30.48

35

$

$

29.47

33

Performance-based restricted stock units granted under the Plan represent 39 percent of nonvested restricted stock 
units outstanding at December 31, 2019. These grants may be earned at the end of the vesting period based on actual 
performance against a performance target. Based on the extent to which certain financial targets are achieved, vested 
shares may range from zero percent to 200 percent of the original grant amount.

Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk 

The following table presents, by level within the fair value hierarchy, certain of our financial assets and liabilities. 
The  carrying  values  of  cash  and  cash  equivalents,  accounts  receivable,  margin  deposits,  and  accounts  payable 
approximate fair value because of the short-term nature of these instruments. Therefore, these assets and liabilities are 
not presented in the following table.

Fair Value Measurements Using

Quoted
Prices In
Active
Markets for
Identical
Assets
(Level 1)

(Millions)

Significant
Other
Observable
Inputs
(Level 2)

Significant
Unobservable
Inputs
(Level 3)

Carrying
Amount

Fair
Value

Assets (liabilities) at December 31, 2019:

Measured on a recurring basis:

ARO Trust investments ........................................... $

201

$

201

$

201

$

— $

Energy derivative assets not designated as hedging
instruments ..........................................................

Energy derivative liabilities not designated as

hedging instruments ............................................

Additional disclosures:

1

(3)

1

(3)

Long-term debt, including current portion ..............
Guarantees ...............................................................

(22,288)
(41)

(25,319)
(27)

1

(1)

—
—

—

—

(25,319)
(11)

Assets (liabilities) at December 31, 2018:

Measured on a recurring basis:

ARO Trust investments ........................................... $
Energy derivative assets not designated as hedging
instruments ..........................................................

Energy derivative liabilities not designated as

hedging instruments ............................................

Additional disclosures:

Long-term debt, including current portion ..............
Guarantees ...............................................................

(22,414)
(43)

(23,330)
(30)

132

150

$

150

$

150

$

— $

3

(7)

3

(7)

3

(4)

—
—

—

—

(23,330)
(14)

—

—

(2)

—
(16)

—

—

(3)

—
(16)

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Fair Value Methods

We use the following methods and assumptions in estimating the fair value of our financial instruments:

Assets and liabilities measured at fair value on a recurring basis

ARO Trust investments: Transco deposits a portion of its collected rates, pursuant to its rate case settlement, into 
an external trust that is specifically designated to fund future ARO’s. The ARO Trust invests in a portfolio of actively 
traded mutual funds that are measured at fair value on a recurring basis based on quoted prices in an active market and 
is reported in Regulatory assets, deferred charges, and other in the Consolidated Balance Sheet. Both realized and 
unrealized gains and losses are ultimately recorded as regulatory assets or liabilities.

Energy derivatives: Energy derivatives include commodity-based exchange-traded contracts and over-the-counter  
contracts, which consist of physical forwards, futures, and swaps that are measured at fair value on a recurring basis. 
The fair value amounts are presented on a gross basis and do not reflect the netting of asset and liability positions 
permitted under the terms of our master netting arrangements. Further, the amounts do not include cash held on deposit 
in margin accounts that we have received or remitted to collateralize certain derivative positions. Energy derivative 
assets are reported in Other current assets and deferred charges and Regulatory assets, deferred charges, and other in 
the  Consolidated  Balance  Sheet.  Energy  derivative  liabilities  are  reported  in  Accrued  liabilities  and  Regulatory 
liabilities, deferred income, and other in the Consolidated Balance Sheet.

Reclassifications of fair value between Level 1, Level 2, and Level 3 of the fair value hierarchy, if applicable, are 
made at the end of each quarter. No transfers between Level 1 and Level 2 occurred during the years ended December 31, 
2019 or 2018. 

Additional fair value disclosures

Long-term debt, including current portion: The disclosed fair value of our long-term debt is determined primarily 
by a market approach using broker quoted indicative period-end bond prices. The quoted prices are based on observable 
transactions in less active markets for our debt or similar instruments.  The fair values of the financing obligations 
associated  with  our  Dalton  lateral  and Atlantic  Sunrise  projects,  which  are  included  within  long-term  debt,  were 
determined using an income approach (see Note 15 – Debt and Banking Arrangements).

Guarantees: Guarantees primarily consist of a guarantee we have provided in the event of nonpayment by our 
previously  owned  communications  subsidiary, Williams  Communications  Group  (WilTel),  on  a  lease  performance 
obligation that extends through 2042. Guarantees also include an indemnification related to a disposed operation. 

To estimate the fair value of the WilTel guarantee, an estimated default rate is applied to the sum of the future 
contractual lease payments using an income approach. The estimated default rate is determined by obtaining the average 
cumulative issuer-weighted corporate default rate based on the credit rating of WilTel’s current owner and the term of 
the underlying obligation. The default rate is published by Moody’s Investors Service. The carrying value of the WilTel 
guarantee is reported in Accrued liabilities in the Consolidated Balance Sheet. The maximum potential undiscounted 
exposure  is  approximately  $28  million  at  December 31,  2019.  Our  exposure  declines  systematically  through  the 
remaining term of WilTel’s obligation.

The fair value of the guarantee associated with the indemnification related to a disposed operation was estimated 
using an income approach that considered probability-weighted scenarios of potential levels of future performance.  
The terms of the indemnification do not limit the maximum potential future payments associated with the guarantee. 
The carrying value of this guarantee is reported in Regulatory liabilities, deferred income, and other in the Consolidated 
Balance Sheet. 

We are required by our revolving credit agreement to indemnify lenders for certain taxes required to be withheld 
from payments due to the lenders and for certain tax payments made by the lenders. The maximum potential amount 
of future payments under these indemnifications is based on the related borrowings and such future payments cannot 

133

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

currently be determined. These indemnifications generally continue indefinitely unless limited by the underlying tax 
regulations and have no carrying value. We have never been called upon to perform under these indemnifications and 
have no current expectation of a future claim.

Nonrecurring fair value measurements

The  following  table  presents  impairments  of  assets  and  equity-method  investments  associated  with  certain 
nonrecurring  fair  value  measurements  within  Level  3  of  the  fair  value  hierarchy,  except  as  specifically  noted. 
Impairments of equity-method investments are reported in Other investing income (loss) – net in the Consolidated 
Statement of Operations.

Segment

Date of 
Measurement

Fair 
Value

Impairments

Year Ended December 31,

2019

2018

2017

(Millions)

Impairment of certain assets:

Certain pipeline project (1) ...................................... Atlantic-Gulf

Certain gathering assets (2)......................................
Certain gathering assets (2)......................................

Certain idle gathering assets (3)...............................

Certain gathering assets (4)......................................
Certain idle pipeline assets (5) .................................

West

West

West

West

Other

Certain gathering assets (6)......................................

West

Certain gathering assets (7)......................................

Certain NGL pipeline (8) .........................................

Certain olefins pipeline project (9) ..........................
Other impairments and write-downs (10) ................

Impairment of certain assets .......................................

Impairment of equity-method investments:

Laurel Mountain (11) ...............................................

Appalachia Midstream Investments (12) .................

Pennant (13) .............................................................

UEOM (14) ..............................................................

UEOM (14) ..............................................................

Other.........................................................................

Impairment of equity-method investments .................

Northeast
G&P

Other

Other

Northeast
G&P
Northeast
G&P
Northeast
G&P
Northeast
G&P
Northeast
G&P

December 31,
2019
December 31,
2019

June 30, 2019
March 31,
2019
December 31,
2018

June 30, 2018
September 30,
2017
September 30,
2017
September 30,
2017

June 30, 2017

September 30,
2019
September 30,
2019
August 31,
2019
March 17,
2019
December 31,
2018

$

22

$ 354

25
40

—

470
25

439

21

32
18

20
59

12

$1,849
66

$ 1,019

115

68
23
23
$ 1,248

19
$ 464

—
$1,915

79

17

17

74

$ 242

$

102

11

1,210

1,293

$

$

32

32

(1)
$ 186

______________
(1)  Relates to the Constitution development project. The estimated fair value of the Property, plant, and equipment 
– net was based on probability-weighted third-party quotes. See Note 4 – Variable Interest Entities for further 
discussion. 

134

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

(2)  Relates to a gas gathering system in the Eagle Ford region with expected declines in asset utilization and possible 
idling of the gathering system. We designated these operations as held for sale, included in Other current assets 
and deferred charges, as of December 31, 2019. As a result, we measured the fair value of the disposal group 
using the expected sales price under a contract with a third party. These inputs resulted in a fair value measurement 
within Level 2 of the fair value hierarchy. The estimated fair value of the Property, plant, and equipment – net at 
June 30, 2019, was determined using a market approach, which incorporated indications of interest from third 
parties. 

(3)  Reflects impairment of Property, plant, and equipment – net that is no longer in use for which the fair value was 

determined to be lower than the carrying value.

(4)  Relates to our gathering operations in the Barnett Shale.  Certain of our contractual gathering rates, primarily 
those in the Barnett Shale, are based on a percentage of the New York Mercantile Exchange (NYMEX) natural 
gas prices.  During the fourth quarter of 2018, we determined there was a sustained decline in the forward price 
curves for natural gas.  During this same period, a large producer customer in the Barnett Shale removed their 
remaining drilling rig.  These factors gave rise to an impairment evaluation of these assets, which incorporated 
management’s projections of future drilling activity and gathering rates, taking into consideration the information 
previously noted as well as recently available information regarding producer drilling cost assumptions in the 
basin.  The resulting estimate of future undiscounted cash flows was less than our carrying value, necessitating 
the estimation of the fair value of the Property, plant, and equipment – net and Intangible assets – net of accumulated 
amortization. To arrive at the fair value, we utilized an income approach with a discount rate of 8.5 percent, 
reflecting an estimated cost of capital and risks associated with the underlying assets.

(5)  Relates  to  certain  idle  pipelines.    The  estimated  fair  value  of  the  Property,  plant,  and  equipment  –  net  was 
determined by a market approach incorporating information derived from bids received for these assets, which 
we marketed for sale together with certain other assets.  These inputs resulted in a fair value measurement within 
Level 2 of the fair value hierarchy.  We sold these assets in the fourth quarter of 2018.   (See Note 3 – Acquisitions 
and Divestitures.)  

(6)  Relates to certain gathering operations in the Mid-Continent region. During the third quarter of 2017, we received 
solicitations  and  engaged  in  negotiations  for  the  sale  of  certain  of  these  assets  which  led  to  our  impairment 
evaluation. The estimated fair value of the Property, plant, and equipment – net and Intangible assets – net of 
accumulated amortization was determined using an income approach and incorporated market inputs based on 
ongoing negotiations for a potential sale of a portion of the underlying assets.  For the income approach, we 
utilized  a  discount  rate  of  10.2  percent,  reflecting  an  estimated  cost  of  capital  and  risks  associated  with  the 
underlying assets.

(7)  Relates to certain gathering operations in the Marcellus South region resulting from an anticipated decline in 
future volumes following a third-quarter 2017 shut-in by the primary producer.  The estimated fair value of the 
Property, plant, and equipment – net and Intangible assets – net of accumulated amortization was determined by 
the income approach utilizing a discount rate of 11.1 percent, reflecting an estimated cost of capital and risks 
associated with the underlying assets.

(8)  Relates to an NGL pipeline near the Houston Ship Channel region which we anticipated would be underutilized 
for the foreseeable future.  The estimated fair value of the Property, plant, and equipment – net was primarily 
determined by using a market approach based on our analysis of observable inputs in the principal market.  We 
sold these assets in the fourth quarter of 2018.  (See Note 3 – Acquisitions and Divestitures.)

(9)  Relates primarily to project development costs associated with an olefins pipeline project in the Gulf Coast region, 
where we consider the likelihood of completion to be remote.  The estimated fair value of the remaining Property, 
plant, and equipment – net considered a market approach based on our analysis of observable inputs in the principal 

135

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

market, as well as an estimate of replacement cost.  We sold these assets in the fourth quarter of 2018.  (See         
Note 3 – Acquisitions and Divestitures.)

(10)  Reflects multiple individually insignificant impairments and write-downs of other certain assets that may no 
longer be in use or are surplus in nature for which the fair value was determined to be lower than the carrying 
value. 

(11)  Relates to a gas gathering system in the Marcellus region that was adversely impacted by lower sustained forward 
natural gas price expectations and changes in expected producer activity. The estimated fair value was determined 
using an income approach. We utilized a discount rate of 10.2 percent in our analysis. 

(12)  Relates to a certain gathering system held in Appalachia Midstream Investments that was adversely impacted by 
changes in the timing of expected producer activity. The estimated fair value was determined using an income 
approach. We utilized a discount rate of 9.0 percent in our analysis. 

(13)  The estimated fair value of Pennant Midstream, LLC (“Pennant”) was determined by a market approach based 
on recent observable third-party transactions. These inputs resulted in a fair value measurement within Level 2 
of the fair value hierarchy. 

(14)  The estimated fair value at March 17, 2019, was determined by a market approach based on the transaction price 
for  the  purchase  of  the  remaining  interest  in  UEOM  as  finalized  just  prior  to  the  signing  and  closing  of  the 
acquisition in March 2019 (see Note 3 – Acquisitions and Divestitures). These inputs resulted in a fair value 
measurement within Level 2 of the fair value hierarchy. The estimated fair value at December 31, 2018, was 
determined by a market approach based on our analysis of inputs in the principal market. 

Concentration of Credit Risk

The following table summarizes concentration of receivables, net of allowances:

December 31,

2019

2018

NGLs, natural gas, and related products and services .............................................. $
Transportation of natural gas and related products ...................................................
Accounts Receivable related to revenues from contracts with customers ............
Other..........................................................................................................................

Trade accounts and other receivables ................................................................... $

$

(Millions)
613
277
890
106
996

$

626
232
858
134
992

Customers  include  producers,  distribution  companies,  industrial  users,  gas  marketers,  and  pipelines  primarily 
located in the continental United States. As a general policy, collateral is not required for receivables, but customers’ 
financial condition and credit worthiness are evaluated regularly. Based upon this evaluation, we may obtain collateral 
to support receivables. 

In 2019, 2018, and 2017, Chesapeake Energy Corporation, and its affiliates, a customer currently primarily within 
our West segment, accounted for approximately 6 percent, 8 percent, and 10 percent, respectively, of our consolidated 
revenues,  and  as  of  December  31,  2019,  accounted  for  $78  million  of  the  consolidated  Trade  accounts  and  other 
receivables balance.

136

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

Note 19 – Contingent Liabilities and Commitments

Reporting of Natural Gas-Related Information to Trade Publications

Direct and indirect purchasers of natural gas in various states filed individual and class actions against us, our 
former affiliate WPX Energy, Inc. (WPX) and its subsidiaries, and others alleging the manipulation of published gas 
price indices and seeking unspecified amounts of damages. Such actions were transferred to the Nevada federal district 
court for consolidation of discovery and pre-trial issues. We have agreed to indemnify WPX and its subsidiaries related 
to this matter.

In the individual action, filed by Farmland Industries Inc. (Farmland), the court issued an order on May 24, 2016, 
granting one of our co-defendant’s motion for summary judgment as to Farmland’s claims. On January 5, 2017, the 
court extended such ruling to us, entering final judgment in our favor. Farmland appealed. On March 27, 2018, the 
appellate court reversed the district court’s grant of summary judgment, and on April 10, 2018, the defendants filed a 
petition for rehearing with the appellate court, which was denied on May 9, 2018. The case was remanded to the Nevada 
federal district court and subsequently has been remanded to its originally filed court, the Kansas federal district court.

In the putative class actions, on March 30, 2017, the court issued an order denying the plaintiffs’ motions for class 
certification. On June 13, 2017, the United States Court of Appeals for the Ninth Circuit granted the plaintiffs’ petition 
for permission to appeal the order. On August 6, 2018, the Ninth Circuit reversed the order denying class certification 
and remanded the case to the Nevada federal district court.

We reached an agreement to settle two of the actions, and on April 22, 2019, the Nevada federal district court 
preliminarily approved the settlements, which are on behalf of Kansas and Missouri class members. The final fairness 
hearing on the settlement occurred August 5, 2019, and a final judgment of dismissal with prejudice was entered the 
same day.

Two putative class actions remain unresolved, and they have been remanded to their originally filed court, the 

Wisconsin federal district court.

Because of the uncertainty around the remaining pending unresolved issues, we cannot reasonably estimate a range 
of potential exposure at this time. However, it is reasonably possible that the ultimate resolution of these actions and 
our related indemnification obligation could result in a potential loss that may be material to our results of operations. 
In connection with this indemnification, we have an accrued liability balance associated with this matter, and as a result, 
have exposure to future developments.

Alaska Refinery Contamination Litigation

We are involved in litigation arising from our ownership and operation of the North Pole Refinery in North Pole, 
Alaska, from 1980 until 2004, through our wholly owned subsidiaries, Williams Alaska Petroleum Inc. (WAPI) and 
MAPCO Inc. We sold the refinery to Flint Hills Resources Alaska, LLC (FHRA), a subsidiary of Koch Industries, Inc., 
in 2004. The litigation involves three cases, with filing dates ranging from 2010 to 2014. The actions primarily arise 
from sulfolane contamination allegedly emanating from the refinery. A putative class action lawsuit was filed by James 
West in 2010 naming us, WAPI, and FHRA as defendants. We and FHRA filed claims against each other seeking, among 
other things, contractual indemnification alleging that the other party caused the sulfolane contamination. In 2011, we 
and FHRA settled the claim with James West. Certain claims by FHRA against us were resolved by the Alaska Supreme 
Court in our favor. FHRA’s claims against us for contractual indemnification and statutory claims for damages related 
to off-site sulfolane were remanded to the Alaska Superior Court. The State of Alaska filed its action in March 2014, 
seeking damages. The City of North Pole (North Pole) filed its lawsuit in November 2014, seeking past and future 
damages, as well as punitive damages. Both we and WAPI asserted counterclaims against the State of Alaska and North 
Pole, and cross-claims against FHRA. FHRA has also filed cross-claims against us.

The underlying factual basis and claims in the cases are similar and may duplicate exposure. As such, in February 
2017, the three cases were consolidated into one action in state court containing the remaining claims from the James 

137

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

West  case  and  those  of  the  State  of Alaska  and  North  Pole. The  State  of Alaska  later  announced  the  discovery  of 
additional contaminants per- and polyfluoralkyl (PFOS and PFOA) offsite of the refinery, and the Court permitted the 
State of Alaska to amend its complaint to add a claim for offsite PFOS/PFOA contamination. The Court subsequently 
remanded the offsite PFOS/PFOA claims to the Alaska Department of Environmental Conservation for investigation 
and stayed the claims pending their potential resolution at the administrative agency. Several trial dates encompassing 
all three cases have been scheduled and stricken. In the summer of 2019, the Court deconsolidated the cases for purposes 
of trial. A bench trial on all claims except North Pole’s claims began in October 2019. 

In January 2020, the Alaska Superior Court issued its Memorandum of Decision finding in favor of the State of 
Alaska and FHRA, with the total incurred and potential future damages estimated to be $86 million. The Court did not 
award  natural  resource  damages  to  the  State  of Alaska  and  also  found  that  FHRA  is  not  entitled  to  contractual 
indemnification from us because FHRA contributed to the sulfolane contamination. A final judgment has not been 
entered in the case. We expect to appeal the decision. We have recorded an additional charge in the fourth quarter of 
2019, reported within Income (loss) from discontinued operations in the Consolidated Statement of Operations, adjusting 
our accrued liability to our estimate of the probable loss. It is reasonably possible that we may not be successful on 
appeal and could ultimately pay up to the amount of judgment.

Royalty Matters

Certain  of  our  customers,  including  one  major  customer,  have  been  named  in  various  lawsuits  alleging 
underpayment of royalties and claiming, among other things, violations of anti-trust laws and the Racketeer Influenced 
and Corrupt Organizations Act. We have also been named as a defendant in certain of these cases filed in Pennsylvania 
based  on  allegations  that  we  improperly  participated  with  that  major  customer  in  causing  the  alleged  royalty 
underpayments. We believe that the claims asserted are subject to indemnity obligations owed to us by that major 
customer. That  customer  has  reached  a  tentative  settlement  to  resolve  substantially  all  Pennsylvania  royalty  cases 
pending, which settlement would apply to both the customer and us. The settlement as reported would not require any 
contribution from us.

Litigation Against Energy Transfer and Related Parties

On April 6, 2016, we filed suit in Delaware Chancery Court against Energy Transfer Equity, L.P. (Energy Transfer) 
and LE GP, LLC (the general partner for Energy Transfer) alleging willful and material breaches of the Agreement and 
Plan of Merger (ETE Merger Agreement) with Energy Transfer resulting from the private offering by Energy Transfer 
on March 8, 2016, of Series A Convertible Preferred Units (Special Offering) to certain Energy Transfer insiders and 
other accredited investors. The suit seeks, among other things, an injunction ordering the defendants to unwind the 
Special Offering and to specifically perform their obligations under the ETE Merger Agreement. On April 19, 2016, 
we filed an amended complaint seeking the same relief. On May 3, 2016, Energy Transfer and LE GP, LLC filed an 
answer and counterclaims.

On May 13, 2016, we filed a separate complaint in Delaware Chancery Court against Energy Transfer, LE GP, 
LLC, and the other Energy Transfer affiliates that are parties to the ETE Merger Agreement, alleging material breaches 
of the ETE Merger Agreement for failing to cooperate and use necessary efforts to obtain a tax opinion required under 
the ETE Merger Agreement (Tax Opinion) and for otherwise failing to use necessary efforts to consummate the merger 
under the ETE Merger Agreement wherein we would be merged with and into the newly formed Energy Transfer Corp 
LP (ETC) (ETC Merger). The suit sought, among other things, a declaratory judgment and injunction preventing Energy 
Transfer from terminating or otherwise avoiding its obligations under the ETE Merger Agreement due to any failure 
to obtain the Tax Opinion.

The Court of Chancery coordinated the Special Offering and Tax Opinion suits. On May 20, 2016, the Energy 
Transfer defendants filed amended affirmative defenses and verified counterclaims in the Special Offering and Tax 
Opinion  suits,  alleging  certain  breaches  of  the  ETE  Merger Agreement  by  us  and  seeking,  among  other  things,  a 
declaration that we were not entitled to specific performance, that Energy Transfer could terminate the ETC Merger, 
and that Energy Transfer is entitled to a $1.48 billion termination fee. On June 24, 2016, following a two-day trial, the 

138

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

court issued a Memorandum Opinion and Order denying our requested relief in the Tax Opinion suit. The court did not 
rule on the substance of our claims related to the Special Offering or on the substance of Energy Transfer’s counterclaims. 
On June 27, 2016, we filed an appeal of the court’s decision with the Supreme Court of Delaware, seeking reversal and 
remand to pursue damages. On March 23, 2017, the Supreme Court of Delaware affirmed the Court of Chancery’s 
ruling. On March 30, 2017, we filed a motion for reargument with the Supreme Court of Delaware, which was denied 
on April 5, 2017.

On September 16, 2016, we filed an amended complaint with the Court of Chancery seeking damages for breaches 
of the ETE Merger Agreement by defendants.  On September 23, 2016, Energy Transfer filed a second amended and 
supplemental affirmative defenses and verified counterclaim with the Court of Chancery seeking, among other things, 
payment of the $1.48 billion termination fee due to our alleged breaches of the ETE Merger Agreement. On December 1, 
2017, the court granted our motion to dismiss certain of Energy Transfer’s counterclaims, including its claim seeking 
payment of the $1.48 billion termination fee. On December 8, 2017, Energy Transfer filed a motion for reargument, 
which the Court of Chancery denied on April 16, 2018. The Court of Chancery previously scheduled trial for May 20 
through May 24, 2019; the court struck the trial setting and has re-scheduled trial for June 8 through June 11 and June 15, 
2020.

Former Olefins Business

SABIC Petrochemicals, the other interest owner in our former Geismar, Louisiana, olefins facility we sold in July 
2017, is seeking recovery from us for losses it allegedly suffered, including its share of personal injury settlements in 
which it was a co-defendant, as well as amounts related to lost income, defense costs, and property damage associated 
with an explosion and fire at the plant in June 2013. Due to the complexity of the various claims and available defenses, 
we are unable to reliably estimate any reasonably possible losses at this time. Trial began on October 14, 2019, as 
scheduled,  but  on  October  21,  2019,  the  Court  declared  a  mistrial  due  to  the  conduct  of  an  officer  of  SABIC 
Petrochemicals and SABIC Petrochemicals’ expert witness. No new trial date has been set. We believe that certain 
losses incurred arising directly from the explosion and fire will be covered by our general liability policy and any 
uninsured losses are not expected to be material.

Other

On August 31, 2018, Transco submitted to the FERC a general rate filing principally designed to recover increased 
costs and to comply with the terms of the settlement in its prior rate proceeding. The new rates became effective March 1, 
2019, subject to refund and the outcome of a hearing. In October 2019, we reached an agreement on the terms of a 
settlement with the participants that would resolve all issues in the rate case without the need for a hearing, and on 
December 31, 2019, we filed a formal stipulation and agreement with the FERC setting forth such terms of settlement.  
We anticipate FERC approval of the stipulation and agreement in the second quarter of 2020. As of December 31, 2019, 
we have provided a $189 million reserve for rate refunds related to increased rates collected since March 2019, which 
we believe is adequate for any refunds that may be required.

Environmental Matters

We are a participant in certain environmental activities in various stages including assessment studies, cleanup 
operations, and/or remedial processes at certain sites, some of which we currently do not own. We are monitoring these 
sites in a coordinated effort with other potentially responsible parties, the U.S. Environmental Protection Agency (EPA), 
or other governmental authorities. We are jointly and severally liable along with unrelated third parties in some of these 
activities and solely responsible in others. Certain of our subsidiaries have been identified as potentially responsible 
parties at various Superfund and state waste disposal sites. In addition, these subsidiaries have incurred, or are alleged 
to have incurred, various other hazardous materials removal or remediation obligations under environmental laws. As 
of December 31, 2019, we have accrued liabilities totaling $31 million for these matters, as discussed below. Estimates 
of the most likely costs of cleanup are generally based on completed assessment studies, preliminary results of studies, 
or our experience with other similar cleanup operations. At December 31, 2019, certain assessment studies were still 

139

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

in process for which the ultimate outcome may yield different estimates of most likely costs. Therefore, the actual costs 
incurred will depend on the final amount, type, and extent of contamination discovered at these sites, the final cleanup 
standards mandated by the EPA or other governmental authorities, and other factors.

The EPA and various state regulatory agencies routinely promulgate and propose new rules and issue updated 
guidance to existing rules. These rulemakings include, but are not limited to, rules for reciprocating internal combustion 
engine and combustion turbine maximum achievable control technology, air quality standards for one-hour nitrogen 
dioxide emissions, and volatile organic compound and methane new source performance standards impacting design 
and operation of storage vessels, pressure valves, and compressors. The EPA previously issued its rule regarding National 
Ambient Air Quality Standards for ground-level ozone. We are monitoring the rule’s implementation as it will trigger 
additional federal and state regulatory actions that may impact our operations. Implementation of the regulations is 
expected to result in impacts to our operations and increase the cost of additions to Property, plant, and equipment – 
net in the Consolidated Balance Sheet for both new and existing facilities in affected areas. We are unable to reasonably 
estimate the cost of additions that may be required to meet the regulations at this time due to uncertainty created by 
various legal challenges to these regulations and the need for further specific regulatory guidance.

Continuing operations

Our interstate gas pipelines are involved in remediation activities related to certain facilities and locations for 
polychlorinated biphenyls, mercury, and other hazardous substances. These activities have involved the EPA and various 
state environmental authorities, resulting in our identification as a potentially responsible party at various Superfund 
waste sites. At December 31, 2019, we have accrued liabilities of $4 million for these costs. We expect that these costs 
will be recoverable through rates.

We also accrue environmental remediation costs for natural gas underground storage facilities, primarily related 
to soil and groundwater contamination. At December 31, 2019, we have accrued liabilities totaling $7 million for these 
costs.

Former operations

We have potential obligations in connection with assets and businesses we no longer operate. These potential 
obligations  include  remediation  activities  at  the  direction  of  federal  and  state  environmental  authorities  and  the 
indemnification of the purchasers of certain of these assets and businesses for environmental and other liabilities existing 
at the time the sale was consummated. Our responsibilities relate to the operations of the assets and businesses described 
below.

•  Former agricultural fertilizer and chemical operations and former retail petroleum and refining operations;

•  Former petroleum products and natural gas pipelines;

•  Former petroleum refining facilities;

•  Former exploration and production and mining operations;

•  Former electricity and natural gas marketing and trading operations.

At December 31, 2019, we have accrued environmental liabilities of $20 million related to these matters.

Other Divestiture Indemnifications

Pursuant to various purchase and sale agreements relating to divested businesses and assets, we have indemnified 
certain purchasers against liabilities that they may incur with respect to the businesses and assets acquired from us. 
The indemnities provided to the purchasers are customary in sale transactions and are contingent upon the purchasers 

140

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

incurring liabilities that are not otherwise recoverable from third parties. The indemnities generally relate to breach of 
warranties, tax, historic litigation, personal injury, property damage, environmental matters, right of way, and other 
representations that we have provided.

At December 31, 2019, other than as previously disclosed, we are not aware of any material claims against us 
involving the indemnities; thus, we do not expect any of the indemnities provided pursuant to the sales agreements to 
have a material impact on our future financial position. Any claim for indemnity brought against us in the future may 
have a material adverse effect on our results of operations in the period in which the claim is made.

In addition to the foregoing, various other proceedings are pending against us which are incidental to our operations, 
none of which are expected to be material to our expected future annual results of operations, liquidity, and financial 
position.

Summary

We  have  disclosed  our  estimated  range  of  reasonably  possible  losses  for  certain  matters  above,  as  well  as  all 
significant matters for which we are unable to reasonably estimate a range of possible loss. We estimate that for all 
other matters for which we are able to reasonably estimate a range of loss, our aggregate reasonably possible losses 
beyond amounts accrued are immaterial to our expected future annual results of operations, liquidity, and financial 
position. These calculations have been made without consideration of any potential recovery from third parties.

Commitments

Commitments for construction and acquisition of property, plant, and equipment are approximately $206 million

at December 31, 2019.

Note 20 – Segment Disclosures 

Our reportable segments are Atlantic-Gulf, Northeast G&P, and West. All remaining business activities are included 
in Other. (See Note 1 – General, Description of Business, Basis of Presentation, and Summary of Significant Accounting 
Policies.)

Performance Measurement

We  evaluate  segment  operating  performance  based  upon  Modified  EBITDA  (earnings  before  interest,  taxes, 
depreciation, and amortization). This measure represents the basis of our internal financial reporting and is the primary 
performance measure used by our chief operating decision maker in measuring performance and allocating resources 
among our reportable segments. Intersegment revenues primarily represent the sale of NGLs from our natural gas 
processing plants to our marketing business.

We define Modified EBITDA as follows:

•  Net income (loss) before:

Income (loss) from discontinued operations;

Provision (benefit) for income taxes;

Interest incurred, net of interest capitalized;

  Equity earnings (losses);

  Other investing income (loss) – net;

141

 
 
 
The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

  Depreciation and amortization expenses;

  Accretion expense associated with asset retirement obligations for nonregulated operations.

•  This measure is further adjusted to include our proportionate share (based on ownership interest) of Modified 
EBITDA from our equity-method investments calculated consistently with the definition described above.

142

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The following table reflects the reconciliation of Segment revenues to Total revenues as reported in the Consolidated 

Statement of Operations and Other financial information:

Atlantic-
Gulf

Northeast
G&P

West

Other

Eliminations

Total

(Millions)

2019
Segment revenues:
Service revenues

External ............................................................................ $ 2,812
Internal .............................................................................
49
2,861
Total service revenues ..........................................................
41
Total service revenues – commodity consideration .............
Product sales

External ............................................................................
Internal .............................................................................
Total product sales ...............................................................

217
71
288
Total revenues ......................................................................... $ 3,190

$

$

1,291
47
1,338
12

115
35
150
1,500

$ 1,813
—
1,813
150

1,733
64
1,797
$ 3,760

Other financial information:

Additions to long-lived assets ............................................... $ 1,179
Proportional Modified EBITDA of equity-method

investments .......................................................................

177

2018
Segment revenues:
Service revenues

External ............................................................................ $ 2,460
Internal .............................................................................
49
2,509
Total service revenues ..........................................................
Total service revenues – commodity consideration
59
Product sales

External ............................................................................
Internal .............................................................................
Total product sales ...............................................................

174
261
435
Total revenues ......................................................................... $ 3,003

Other financial information:

Additions to long-lived assets ............................................... $ 2,297
Proportional Modified EBITDA of equity-method

investments .......................................................................

183

2017
Segment revenues:
Service revenues

External .......................................................................... $ 2,202
37
Internal ...........................................................................
Total service revenues ..........................................................
2,239
Product sales

External ..........................................................................
Internal ...........................................................................
Total product sales ...............................................................

257
227
484
Total revenues ......................................................................... $ 2,723

Other financial information:

Additions to long-lived assets ............................................... $ 2,001
Proportional Modified EBITDA of equity-method

investments .......................................................................

264

143

$

1,245

$

466

454

115

$

$

$

$

$

$

935
41
976
20

$ 2,085
—
2,085
321

245
42
287
1,283

2,365
83
2,448
$ 4,854

477

$

361

493

94

837
35
872

$ 2,246
—
2,246

264
27
291
1,163

1,840
173
2,013
$ 4,259

460

$

321

452

79

$

$

$

$

$

$

$

$

$

17
13
30
—

—
—
—
30

21

—

22
12
34
—

—
—
—
34

36

—

27
11
38

358
8
366
404

32

—

$

$

$

$

$

$

$

$

— $

$

— $

(109)
(109)
—

—
(170)
(170)
(279) $

5,933
—
5,933
203

2,065
—
2,065
8,201

— $

2,911

—

746

(102)
(102)
—

—
(386)
(386)
(488) $

5,502
—
5,502
400

2,784
—
2,784
8,686

— $

3,171

—

770

— $
(83)
(83)

—
(435)
(435)
(518) $

5,312
—
5,312

2,719
—
2,719
8,031

— $

2,814

—

795

The Williams Companies, Inc.
Notes to Consolidated Financial Statements – (Continued)

The  following  table  reflects  the  reconciliation  of  Modified  EBITDA  to  Net  income  (loss)  as  reported  in  the 

Consolidated Statement of Operations:

Modified EBITDA by segment:

Atlantic-Gulf.................................................................................................... $
Northeast G&P ................................................................................................
West .................................................................................................................
Other ................................................................................................................

Accretion expense associated with asset retirement obligations for

nonregulated operations....................................................................................
Depreciation and amortization expenses..............................................................
Equity earnings (losses) .......................................................................................
Other investing income (loss) – net......................................................................
Proportional Modified EBITDA of equity-method investments..........................
Interest expense ....................................................................................................
(Provision) benefit for income taxes ....................................................................
Income (loss) from discontinued operations ........................................................

Net income (loss)............................................................................................. $

Year Ended December 31,

2019

2018
(Millions)

2017

1,895
1,314
1,232
6
4,447

(33)
(1,714)
375
(79)
(746)
(1,186)
(335)
(15)
714

$

$

2,023
1,086
308
(29)
3,388

(33)
(1,725)
396
187
(770)
(1,112)
(138)
—
193

$

$

1,238
819
412
997
3,466

(33)
(1,736)
434
282
(795)
(1,083)
1,974
—
2,509

The following table reflects Total assets and Equity-method investments by reportable segments:

Total Assets

December 31,
2019

December 31,
2018

Equity-Method Investments
December 31,
December 31,
2018
2019

Atlantic-Gulf .........................................................
Northeast G&P ......................................................
West.......................................................................
Other......................................................................
Eliminations (1).....................................................
Total .................................................................

$

$

16,575
15,399
13,487
1,151
(572)
46,040

$

$

(Millions)

16,346
14,526
13,948
849
(367)
45,302

$

$

741
3,973
1,521
—
—
6,235

$

$

776
5,319
1,726
—
—
7,821

______________
(1)  Eliminations primarily relate to the intercompany notes and accounts receivable generated by our cash management 

program.

144

The Williams Companies Inc.

Quarterly Financial Data
(Unaudited)

Summarized quarterly financial data are as follows:

First
Quarter

Second
Quarter

Third
Quarter

Fourth
Quarter

(Millions, except per-share amounts)

2019
Revenues ......................................................................................................... $ 2,054
565
Product costs and processing commodity expenses ........................................
214
Income (loss) from continuing operations .......................................................
—
Income (loss) from discontinued operations ...................................................
214
Net income (loss) ............................................................................................
Amounts attributable to The Williams Companies, Inc. available to

common stockholders:

Income (loss) from continuing operations ...............................................
Income (loss) from discontinued operations ............................................
Net income (loss) .....................................................................................
Basic and diluted income (loss) from continuing operations per

common share ......................................................................................

Basic and diluted income (loss) from discontinued operations per

common share ......................................................................................
Basic and diluted net income (loss) per common share ...........................

194
—
194

.16

—
.16

2018
Revenues ......................................................................................................... $ 2,088
648
Product costs and processing commodity expenses ........................................
270
Income (loss) from continuing operations .......................................................
Net income (loss) ............................................................................................
270
Amounts attributable to The Williams Companies, Inc. available to

common stockholders:

$ 2,041
507
324
—
324

$ 1,999
453
242
—
242

$ 2,107
541
(51)
(15)
(66)

310
—
310

.26

—
.26

220
—
220

.18

—
.18

138
(15)
123

.11

(.01)
.10

$ 2,091
662
269
269

$ 2,303
820
200
200

$ 2,204
714
(546)
(546)

Income (loss) from continuing operations ...............................................
Net income (loss) .....................................................................................
Basic and diluted net income (loss) per common share ...........................

152
152
.18

135
135
.16

129
129
.13

(572)
(572)
(.47)

The sum of earnings (loss) per share for the four quarters may not equal the total earnings (loss) per share for the 

year due to changes in the average number of common shares outstanding and rounding.

2019

Net income (loss) for fourth-quarter 2019 includes $354 million of impairment of Constitution’s capitalized project 

costs (see Note 4 – Variable Interest Entities of Notes to Consolidated Financial Statements). 

Net income (loss) for third-quarter 2019 includes $114 million of impairment of certain equity-method investments 
(see Note 18 – Fair Value Measurements, Guarantees, and Concentration of Credit Risk of Notes to Consolidated 
Financial Statements).

Net income (loss) for second-quarter 2019 includes a $122 million gain on sale of our equity-method investment 

in Jackalope (see Note 6 – Investing Activities of Notes to Consolidated Financial Statements).

2018

Net income (loss) for fourth-quarter 2018 includes:

• 

$1.849 billion  impairment of certain assets in the Barnett Shale region (see Note 18 – Fair Value Measurements, 
Guarantees, and Concentration of Credit Risk of Notes to Consolidated Financial Statements);

145

 
The Williams Companies Inc.

Quarterly Financial Data – (Continued)

(Unaudited)

• 

• 

• 

$591 million gain on the sale of our natural gas gathering and processing assets in the Four Corners area of 
New Mexico and Colorado (see Note 3 – Acquisitions and Divestitures of Notes to Consolidated Financial 
Statements);

$141 million deconsolidation gain associated with our investment in the Brazos Permian II joint venture (see 
Note 6 – Investing Activities of Notes to Consolidated Financial Statements);

$101 million gain on the sale of certain assets and operations located in the Gulf Coast area (see Note 3 – 
Acquisitions and Divestitures of Notes to Consolidated Financial Statements).

146

The Williams Companies, Inc.

Schedule II — Valuation and Qualifying Accounts

Additions

Charged
(Credited)
To Costs and
Expenses

Beginning
Balance

Other

Deductions

Ending
Balance

(Millions)

2019

Deferred tax asset valuation allowance (1) ................ $

320

$

(1) $

— $

— $

319

2018

Deferred tax asset valuation allowance (1) ................

2017

Deferred tax asset valuation allowance (1) ................

224

334

96

(110)

—

—

—

—

320

224

__________
(1)  Deducted from related assets.

147

 
 
 
 
 
 
Item 9.  Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A.  Controls and Procedures

Disclosure Controls and Procedures

Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our 
disclosure controls and procedures (as defined in Rules 13a - 15(e) and 15d - 15(e) of the Securities Exchange Act) 
(Disclosure Controls) will prevent all errors and all fraud. A control system, no matter how well conceived and operated, 
can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the 
design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be 
considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls 
can provide absolute assurance that all control issues and instances of fraud, if any, within the company have been 
detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that 
breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual 
acts of some persons, by collusion of two or more people, or by management override of the control. The design of 
any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there 
can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. 
Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur 
and not be detected. We monitor our Disclosure Controls and make modifications as necessary; our intent in this regard 
is that the Disclosure Controls will be modified as systems change and conditions warrant.

Evaluation of Disclosure Controls and Procedures

An evaluation of the effectiveness of the design and operation of our Disclosure Controls was performed as of the 
end of the period covered by this report. This evaluation was performed under the supervision and with the participation 
of our management, including our Chief Executive Officer and Chief Financial Officer. Based upon that evaluation, 
our Chief Executive Officer and Chief Financial Officer concluded that these Disclosure Controls are effective at a 
reasonable assurance level.

Changes in Internal Control Over Financial Reporting

There have been no changes during the fourth quarter of 2019 that have materially affected, or are reasonably 

likely to materially affect, our Internal Control over Financial Reporting.

Management’s Annual Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as 
defined in Rules 13a - 15(f) and 15d - 15(f) under the Securities Exchange Act of 1934). Our internal control over 
financial reporting is designed to provide reasonable assurance to our management and board of directors regarding 
the preparation and fair presentation of financial statements in accordance with accounting principles generally accepted 
in the United States. Our internal control over financial reporting includes those policies and procedures that (i) pertain 
to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions 
of our assets; (ii) provide reasonable assurance that transactions are recorded as to permit preparation of financial 
statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are 
being made only in accordance with authorization of our management and board of directors; and (iii) provide reasonable 
assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that 
could have a material effect on our financial statements.

All internal control systems, no matter how well designed, have inherent limitations including the possibility of 
human error and the circumvention or overriding of controls. Therefore, even those systems determined to be effective 
can provide only reasonable assurance with respect to financial statement preparation and presentation.

148

Under the supervision and with the participation of our management, including our Chief Executive Officer and 
Chief Financial Officer, we assessed the effectiveness of our internal control over financial reporting as of December 31, 
2019, based on the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission 
(COSO)  in  Internal  Control — Integrated  Framework  (2013).  Based  on  our  assessment,  we  concluded  that,  as  of 
December 31, 2019, our internal control over financial reporting was effective.

Ernst & Young  LLP,  our  independent  registered  public  accounting  firm,  has  audited  our  internal  control  over 

financial reporting, as stated in their report which is included in this Annual Report on Form 10-K.

149

Report of Independent Registered Public Accounting Firm 

The Stockholders and the Board of Directors of
The Williams Companies, Inc.

Opinion on Internal Control Over Financial Reporting
We have audited The Williams Companies, Inc.’s internal control over financial reporting as of December 31, 2019, based 
on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of 
the  Treadway  Commission  (2013  framework)  (the  COSO  criteria).  In  our  opinion,  The  Williams  Companies,  Inc.  (the 
Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2019, 
based on the COSO criteria.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) 
(PCAOB), the consolidated balance sheet of the Company as of December 31, 2019 and 2018, and the related consolidated 
statements of operations, comprehensive income (loss), changes in equity and cash flows for each of the three years in the 
period ended December 31, 2019, and the related notes and the financial statement schedule listed in the index at Item 15(a) 
and our report dated February 24, 2020, expressed an unqualified opinion thereon.

Basis for Opinion
The Company’s management is responsible for maintaining effective internal control over financial reporting and for its 
assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s 
Annual Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company’s 
internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and 
are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the 
applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in 
all material respects. 

Our audit included obtaining an understanding of internal control over financial reporting, assessing the risk that a material 
weakness exists, testing and evaluating the design and operating effectiveness of internal control based on the assessed risk, 
and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides 
a reasonable basis for our opinion.

Definition and Limitations of Internal Control Over Financial Reporting
A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the 
reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally 
accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures 
that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and 
dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to 
permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and 
expenditures of the company are being made only in accordance with authorizations of management and directors of the 
company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or 
disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, 
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate 
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

/s/ Ernst & Young LLP

Tulsa, Oklahoma
February 24, 2020

150

Item 9B.  Other Information

None.

PART III

Item 10.  Directors, Executive Officers and Corporate Governance

The information regarding our directors and nominees for director required by Item 401 of Regulation S-K will 
be presented under the heading “Election of Directors” in our definitive proxy statement prepared for the solicitation 
of proxies in connection with our Annual Meeting of Stockholders to be held April 28, 2020, which shall be filed no 
later than March 19, 2020 (Proxy Statement), which information is incorporated by reference herein.

Information regarding our executive officers required by Item 401(b) of Regulation S-K is presented at the end of 
Part I herein and captioned “Information About Our Executive Officers,” as permitted by General Instruction G(3) to 
and Instruction 3 to Item 401(b) of Regulation S-K.

Information required by paragraphs (c)(3), (d)(4) and (d)(5) of Item 407 of Regulation S-K will be included under 
the heading “Questions and Answers About the Annual Meeting and Voting” and “Corporate Governance and Board 
Matters” in our Proxy Statement, which information is incorporated by reference herein.

Our Code of Business Conduct, together with our Corporate Governance Guidelines, the charters for each of our 
board  committees,  and  our  Code  of  Business  Conduct  applicable  to  all  employees,  including  our  Chief  Executive 
Officer, Chief Financial Officer, and Chief Accounting Officer, or persons performing similar functions, are available 
on our Internet website at www.williams.com. We will provide, free of charge, a copy of our Code of Business Conduct 
or any of our other corporate documents listed above upon written request to our Corporate Secretary at Williams, One 
Williams Center, Suite 4700, Tulsa, Oklahoma 74172. We intend to disclose any amendments to or waivers, in each 
case,  of  the  Code  of  Business  Conduct  on  behalf  of  our  Chief  Executive  Officer,  Chief  Financial  Officer,  Chief 
Accounting Officer, and persons performing similar functions on the corporate governance section of our Internet 
website at www.williams.com, promptly following the date of any such amendment or waiver.

Item 11.  Executive Compensation

The information required by Item 402 and paragraphs (e)(4) and (e)(5) of Item 407 of Regulation S-K regarding 
executive compensation will be presented under the headings “Compensation Discussion and Analysis,” “Executive 
Compensation and Other Information,” “Compensation of  Directors,” “Compensation and Management Development 
Committee  Report  on  Executive  Compensation,”  and  “Compensation  and  Management  Development  Committee 
Interlocks and Insider Participation” in our Proxy Statement, which information is incorporated by reference herein. 
Notwithstanding  the  foregoing,  the  information  provided  under  the  heading  “Compensation  and  Management 
Development Committee Report on Executive Compensation” in our Proxy Statement is furnished and shall not be 
deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, is not subject to 
the liabilities of that section and is not deemed incorporated by reference in any filing under the Securities Act of 1933, 
as amended.

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

The  information  regarding  securities  authorized  for  issuance  under  equity  compensation  plans  required  by 
Item 201(d) of Regulation S-K and the security ownership of certain beneficial owners and management required by 
Item 403 of Regulation S-K will be presented under the headings “Equity Compensation Stock Plans” and “Security 
Ownership of Certain Beneficial Owners and Management” in our Proxy Statement, which information is incorporated 
by reference herein.

151

Item 13.  Certain Relationships and Related Transactions, and Director Independence

The information regarding certain relationships and related transactions required by Item 404 and Item 407(a) of 
Regulation S-K will be presented under the heading “Corporate Governance and Board Matters” in our Proxy Statement, 
which information is incorporated by reference herein.

Item 14.  Principal Accountant Fees and Services

The information regarding our principal accounting fees and services required by Item 9(e) of Schedule 14A will 
be presented under the heading “Principal Accountant Fees and Services” in our Proxy Statement, which information 
is incorporated by reference herein.

152

PART IV

Item 15.  Exhibits and Financial Statement Schedules

(a) 1 and 2.

Covered by report of independent auditors:

Consolidated statement of operations for each year in the three-year period ended December 31, 2019 ..

Consolidated statement of comprehensive income (loss) for each year in the three-year period ended 

December 31, 2019 ..................................................................................................................................
Consolidated balance sheet at December 31, 2019 and 2018 .....................................................................

Consolidated statement of changes in equity for each year in the three-year period ended December 31, 
2019..........................................................................................................................................................
Consolidated statement of cash flows for each year in the three-year period ended December 31, 2019 ..

Notes to consolidated financial statements .....................................................................................................

Schedule for each year in the three-year period ended December 31, 2019:

II — Valuation and qualifying accounts ....................................................................................................

Not covered by report of independent auditors:

Quarterly financial data (unaudited) ...............................................................................................................

Page

76

77

78

79

80

81

147

145

All other schedules have been omitted since the required information is not present or is not present in amounts 
sufficient  to  require  submission  of  the  schedule,  or  because  the  information  required  is  included  in  the  financial 
statements and notes thereto.

(a) 3 and (b). The exhibits listed below are filed as part of this annual report.

Exhibit
No.

2.1

2.2

2.3

2.4

INDEX TO EXHIBITS

Description

— Agreement and Plan of Merger dated as of May 12, 2015, by and among The Williams Companies, 
Inc., SCMS LLC, Williams Partners, L.P., and WPZ GP LLC (filed on May 13, 2015, as Exhibit 2.1 
to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

— Agreement and Plan of Merger dated as of May 16, 2018, by and among The Williams Companies, 
Inc., SCMS LLC, Williams Partners L.P., and WPZ GP LLC (filed on May 17, 2018 as Exhibit 2.1 
to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

— Amendment No 1. to Agreement and Plan of Merger dated as of May 1, 2016, by and among The 
Williams  Companies,  Inc.,  Energy  Transfer  Corp  LP,  Energy  Transfer  Corp  GP,  LLC,  Energy 
Transfer Equity, L.P., LE GP, LLC and Energy Transfer Equity GP, LLC (filed on May 3, 2016, as 
Exhibit 2.1 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

— Agreement  and  Plan  of  Merger  dated  as  of  September  28,  2015,  by  and  among  The  Williams 
Companies, Inc., Energy Transfer Corp LP, Energy Transfer Corp GP, LLC, Energy Transfer Equity, 
L.P., LE GP, LLC and Energy Transfer Equity GP, LLC (filed on October 1, 2015, as Exhibit 2.1 to 
The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

153

Exhibit
No.

2.5

2.6

3.1

3.2

3.3

Description

— Interest Swap and Purchase Agreement by and among Western Gas Partners, LP, WGR Operating, 
LP, Delaware Basin JV Gathering LLC, Williams Partners L.P., Williams Midstream Gas Services 
LLC, and Appalachia Midstream Services, L.L.C., dated February 9, 2017 (filed on February 10, 
2017,  as  Exhibit  2.1  to  The  Williams  Companies  Inc.’s  current  report  on  Form  8-K  (File  No. 
001-04174) and incorporated herein by reference).

— Membership Interest Purchase Agreement, dated as of April 13, 2017, among Williams Field Services 
Group, LLC, Williams Partners L.P., Williams Olefins, L.L.C., NOVA Chemicals Inc., and NOVA 
Chemicals Corporation (filed on August 3, 2017, as Exhibit 2.2 to Williams Partners L.P.’s quarterly 
report on Form 10-Q (File No. 001-34831) and incorporated herein by reference).

— Amended and Restated Certificate of Incorporation, (filed on May 26, 2010, as Exhibit 3.(i)1 to The 
Williams Companies Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated herein 
by reference).

— Certificate of Designations of Series B Preferred Stock of the Williams Companies, Inc. (filed on 
July17, 2018, as Exhibit 3.1 to The Williams Companies, Inc. current report on Form 8-K (File No. 
001-04174) and Incorporated herein by reference).

— Certificate of Amendment dated August 10, 2018 (filed on August 10, 2018, as Exhibit 3.1 to The 
Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

3.4

— By-Laws (filed on January 20, 2017, as Exhibit 3.1 to The Williams Companies Inc.’s current report 

on Form 8-K (File No. 001-04174) and incorporated herein by reference).

4.1

4.2

4.3

4.4

4.5

4.6

— Senior Indenture, dated February 25, 1997, between MAPCO Inc. and Bank One Trust Company, 
N.A. (formerly The First National Bank of Chicago), as Trustee (filed on February 25, 1997, as 
Exhibit 4.5.1 to MAPCO Inc.’s  Amendment No. l to registration statement on Form S-3 (File No. 
333-20837) and incorporated herein by reference).

— Supplemental Indenture No. 2, dated March 5, 1997, between MAPCO Inc. and Bank One Trust 
Company, N.A. (formerly The First National Bank of Chicago), as Trustee (filed on March 4, 1998, 
as Exhibit 4(p) to MAPCO Inc.’s annual report on Form 10-K for the fiscal year ended December 
31, 1997 (File No. 001-05254) and incorporated herein by reference).

— Supplemental Indenture No. 3, dated March 31, 1998, among MAPCO Inc., Williams Holdings of 
Delaware, Inc. and Bank One Trust Company, N.A. (formerly The First National Bank of Chicago), 
as Trustee (filed on March 30, 1999, as Exhibit 4(J) to Williams Holdings of Delaware, Inc.’s annual 
report  on  Form  10-K  for  the  fiscal  year  ended  December  31,  1998  (File  No.  000-20555)  and 
incorporated herein by reference).

— Fourth Supplemental Indenture, dated as of July 31, 1999, among Williams Holdings of Delaware, 
Inc., The Williams Companies, Inc. and Bank One Trust Company, N.A. (formerly The First National 
Bank of Chicago), as Trustee (filed on March 28, 2000, as Exhibit 4(q) to The Williams Companies, 
Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

— Fifth Supplemental Indenture, dated as of February 1, 2010, between The Williams Companies, Inc. 
and The Bank of New York Mellon Trust Company, N.A. (filed on February 2, 2010, as Exhibit 4.3 
to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

— Fifth Supplemental Indenture between The Williams Companies, Inc. and Bank One Trust Company, 
N.A., as Trustee, dated as of January 17, 2001 (filed on March 12, 2001, as Exhibit 4(k) to The 
Williams Companies, Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated 
herein by reference).

154

Exhibit
No.

Description

4.7

4.8

4.9

4.10

4.11

4.12

4.13

4.14

4.15

4.16

4.17

— Seventh Supplemental Indenture, dated March 19, 2002, between The Williams Companies, Inc. as 
Issuer and Bank One Trust Company, National Association, as Trustee (filed on May 9, 2002, as 
Exhibit 4.1 to The Williams Companies, Inc.’s quarterly report on Form 10-Q (File No. 001-04174) 
and incorporated herein by reference).

— Eleventh Supplemental Indenture, dated as of February 1, 2010, between The Williams Companies, 
Inc.  and  The  Bank  of  New York  Mellon  Trust  Company,  N.A.  (filed  on  February  2,  2010,  as 
Exhibit 4.1 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

— Indenture, dated December 18, 2012, between The Williams Companies, Inc. and The Bank of New 
York Mellon Trust Company, N.A. as trustee (filed on December 20, 2012, as Exhibit 4.1 to The 
Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

— First Supplemental Indenture, dated December 18, 2012, between The Williams Companies, Inc. 
and The Bank of New York Mellon Trust Company, N.A. as trustee (filed on December 20, 2012, 
as Exhibit 4.2 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

— Second Supplemental Indenture, dated as of June 24, 2014, between The Williams Companies, Inc. 
and The Bank of New York Mellon Trust Company, N.A., as trustee (filed on June 24, 2014, as 
Exhibit 4.1 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

— Indenture, dated as of February 9, 2010, between Williams Partners L.P. and The Bank of New York 
Mellon Trust Company, N.A. (filed on February 10, 2010, as Exhibit 4.1 to The Williams Companies, 
Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated herein by reference).

— First Supplemental Indenture, dated as of February 2, 2015, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A. (filed on February 3, 2015, as Exhibit 4.5 to Williams 
Partners  L.P.’s  current  report  on  Form  8-K  (File  No.  001-34831)  and  incorporated  herein  by 
reference).

— Second Supplemental Indenture, dated as of August 10, 2018, between The Williams Companies, 
Inc. and The Bank of New York Mellon Trust Company, N.A. (filed on August 10, 2018, as Exhibit 
4.2  to  The  Williams  Companies,  Inc.’s  current  report  on  Form  8-K  (File  No.  001-04174)  and 
incorporated herein by reference).

— Indenture, dated as of November 9, 2010, between Williams Partners L.P. and The Bank of New 
York Mellon Trust Company, N.A., as trustee (filed on November 12, 2010, as Exhibit 4.1 to Williams 
Partners  L.P.’s  current  report  on  Form  8-K  (File  No.  001-32599)  and  incorporated  herein  by 
reference).

— First Supplemental Indenture, dated as of November 9, 2010, between Williams Partners L.P. and 
The Bank of New York Mellon Trust Company, N.A., as trustee (filed on November 12, 2010, as 
Exhibit  4.2  to  Williams  Partners  L.P.’s  current  report  on  Form  8-K  (File  No.  001-32599)  and 
incorporated herein by reference).

— Second Supplemental Indenture, dated as of November 17, 2011, between Williams Partners L.P. 
and The Bank of New York Mellon Trust Company, N.A., as trustee (filed November 18, 2011, as 
Exhibit  4.1  to  Williams  Partners  L.P.’s  current  report  on  Form  8-K  (File  No.  001-32599)  and 
incorporated herein by reference).

155

Exhibit
No.

4.18

4.19

4.20

4.21

4.22

4.23

4.24

4.25

4.26

4.27

4.28

4.29

Description

— Third  Supplemental  Indenture  (including  Form  of  3.35%  Senior  Notes  due  2022),  dated  as  of 
August 14, 2012, between Williams Partners L.P. and The Bank of New York Mellon Trust Company, 
N.A., as trustee (filed on August 14, 2012 as Exhibit 4.1 to Williams Partners L.P.’s current report 
on Form 8-K (File No. 001-32599) and incorporated herein by reference).

— Fourth Supplemental Indenture, dated as of November 15, 2013, between Williams Partners L.P. 
and The Bank of New York Mellon Trust Company, N .A., as trustee (filed on November 18, 2013, 
as Exhibit 4.1 to Williams Partners L.P.’s current report on Form 8-K (File No. 001-32599) and 
incorporated herein by reference).

— Fifth Supplemental Indenture, dated as of March 4, 2014, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A., as trustee (filed on March 4, 2014, as Exhibit 4.1 
to Williams Partners L.P.’s current report on Form 8-K (File No. 001-32599) and incorporated herein 
by reference).

— Sixth Supplemental Indenture, dated as of June 27, 2014, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A., as trustee (filed on June 27, 2014, as Exhibit 4.1 
to Williams Partners L.P.’s current report on Form 8-K (File No. 001-32599) and incorporated herein 
by reference).

— Seventh Supplemental Indenture, dated as of February 2, 2015, between Williams Partners L.P. and 
The Bank of New York Mellon Trust Company, N.A. (filed on February 3, 2015, as Exhibit 4.4 to 
Williams Partners L.P.’s current report on Form 8-K (File No. 001-34831) and incorporated herein 
by reference).

— Eighth Supplemental Indenture, dated as of March 3, 2015, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A., as trustee (filed on March 3, 2015, as Exhibit 4.1 
to Williams Partners L.P.’s current report on Form 8-K (File No. 001-34831) and incorporated herein 
by reference).

— Ninth Supplemental Indenture, dated as of June 5, 2017, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A., as trustee (filed on June 5, 2017, as Exhibit 4.1 
to Williams Partners L.P.’s current report on Form 8-K (File No. 001-34831) and incorporated herein 
by reference).

— Tenth Supplemental Indenture, dated as of March 5, 2018, between Williams Partners L.P. and The 
Bank of New York Mellon Trust Company, N.A., as trustee (filed on March 5, 2018, as Exhibit 4.1 
to Williams Partners L.P.’s current report on Form 8-K (File No. 001-34831) and incorporated herein 
by reference). 

— Eleventh Supplemental Indenture, dated as of August 10, 2018, between The Williams Companies 
Inc. and The Bank of New York Mellon Trust Company, N.A. (filed on August 10, 2018, as Exhibit 
4.1  to  The  Williams  Companies,  Inc.’s  current  report  on  Form  8-K  (File  No.  001-04174)  and 
incorporated herein by reference).

— Senior Indenture, dated as of November 30, 1995, between Northwest Pipeline Corporation and 
Chemical Bank, Trustee (filed September 14, 1995, as Exhibit 4.1 to Northwest Pipeline’s registration 
statement on Form S-3 (File No. 033-62639) and incorporated herein by reference).

— Indenture, dated as of April 3, 2017, between Northwest Pipeline LLC and The Bank of New York 
Mellon Trust Company, N.A., as trustee (filed on April 3, 2017, as Exhibit 4.1 to Northwest Pipeline’s 
current report on Form 8-K (File No. 001-07414) and incorporated herein by reference). 

— Senior Indenture, dated as of July 15, 1996, between Transcontinental Gas Pipe Line Corporation 
and Citibank, N.A., as Trustee (filed on April 2, 1996, as Exhibit 4.1 to Transcontinental Gas Pipe 
Line Corporation’s registration statement on Form S-3 (File No. 333-02155) and incorporated herein 
by reference).

156

Exhibit
No.

4.30

4.31

4.32

4.33

Description

— Indenture, dated as of August 12, 2011, between Transcontinental Gas Pipe Line Company, LLC 
and The Bank of New York Mellon Trust Company, N.A., as trustee (filed on August 12, 2011, as 
Exhibit 4.1 to Transcontinental Gas Pipe Line Company, LLC’s current report on Form 8-K (File 
No. 001-07584) and incorporated herein by reference).

— Indenture, dated as of July 13, 2012, between Transcontinental Gas Pipe Line Company, LLC and 
The Bank of New York Mellon Trust Company, N.A., as trustee (filed on July 16, 2012 as Exhibit 
4.1  to  Transcontinental  Gas  Pipe  Line  Company,  LLC’s  current  report  on  Form  8-K  (File 
No. 001-07584) and incorporated herein by reference).

— Indenture, dated as of January 22, 2016, between Transcontinental Gas Pipe Line Company, LLC 
and The Bank of New York Mellon Trust Company, N.A., as trustee (filed on January 22, 2016, as 
Exhibit 4.1 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

— Indenture, dated as of March 15, 2018, between Transcontinental Gas Pipe Line Company, LLC 
and The Bank of New York Mellon Trust Company, N.A., as trustee (filed on March 15, 2018, as 
Exhibit 4.1 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) 
and incorporated herein by reference).

4.34* — Description of Securities.

10.1§ — Form of Director and Officer Indemnification Agreement (filed on September 24, 2008, as Exhibit 
10.1  to The Williams  Companies,  Inc.’s  current  report  on  Form  8-K  (File  No.  001-04174)  and 
incorporated herein by reference).

10.2§ — Form of 2013 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on February 27, 2013, as Exhibit 10.6 to The Williams Companies, Inc.’s annual report 
on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.3§ — Form  of  2013  Restricted  Stock  Unit Agreement  among  Williams  and  certain  nonmanagement 
directors (filed on February 26, 2014, as Exhibit 10.11 to The Williams Companies, Inc. annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.4§ — Form of 2014 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on February 26, 2014, as Exhibit 10.8 to The Williams Companies, Inc. annual report 
on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.5§ — Form  of  2014  Restricted  Stock  Unit Agreement  among  Williams  and  certain  nonmanagement 
directors (filed on February 25, 2015, as Exhibit 10.12 to The Williams Companies, Inc. annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.6§ — Form of 2015 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers (filed on February 25, 2015, as Exhibit 10.16 to The Williams Companies, Inc. annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.7§ — Form of 2015 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on February 25, 2015, as Exhibit 10.17 to The Williams Companies, Inc. annual report 
on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.8§ — Form of 2016 Performance-Based Restricted Stock Unit Agreement among Williams and certain 
employees and officers (filed on February 22, 2017, as Exhibit 10.18 to The Williams Companies, 
Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.9§ — Form of 2016 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers (filed on February 22, 2017, as Exhibit 10.19 to The Williams Companies, Inc.’s annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

157

Exhibit
No.

Description

10.10§ — Form of 2016 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers vesting February 22, 2019 (filed on February 22, 2017, as Exhibit 10.20 to The Williams 
Companies, Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated herein by 
reference).

10.11§ — Form  of  2016  Time-Based  Restricted  Stock  Unit Agreement  among  Williams  and  certain  non-
management directors (filed on February 22, 2017, as Exhibit 10.21 to The Williams Companies, 
Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.12§ — Form of 2016 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on February 22, 2017, as Exhibit 10.22 to The Williams Companies, Inc.’s annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.13§ — Form of 2017 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers (filed on February 22, 2017, as Exhibit 10.23 to The Williams Companies, Inc.’s annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.14§ — Form  of  2017  Time-Based  Restricted  Stock  Unit Agreement  among  Williams  and  certain  non-
management directors (filed on February 22, 2017, as Exhibit 10.24 to The Williams Companies, 
Inc.’s annual report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.15§ — Form of 2017 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on February 22, 2017, as Exhibit 10.25 to The Williams Companies, Inc.’s annual 
report on Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.16§ — Form of 2017 Performance-Based Restricted Stock Unit Agreement among Williams and certain 
employees and officers (filed on May 4, 2017, as Exhibit 10.10 to The Williams Companies, Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.17§ — Form of 2018 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers (filed on May 3, 2018, as Exhibit 10.3 to The Williams Companies, Inc.’s quarterly 
report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.18§ — Form of 2018 Performance-Based Restricted Stock Unit Agreement among Williams and certain 
employees and officers (filed on May 3, 2018, as Exhibit 10.4 to The Williams Companies, Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.19§ — Form of 2018 Nonqualified Stock Option Agreement among Williams and certain employees and 
officers (filed on May 3, 2018, as Exhibit 10.5 to The Williams Companies, Inc.’s quarterly report 
on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.20§ — Form  of  2018  Time-Based  Restricted  Stock  Unit Agreement  among  Williams  and  certain  non-
management directors (filed on August 2, 2018, as Exhibit 10.2 to The Williams Companies, Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.21§ — Form of 2019 Executive Performance-Based Restricted Stock Unit Agreement among Williams and 
certain employees and officers (filed on May 2, 2019, as Exhibit 10.1 to The Williams Companies, 
Inc.’s quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.22§ — Form of 2019 Performance-Based Restricted Stock Unit Agreement among Williams and certain 
employees and officers (filed on May 2, 2019, as Exhibit 10.2 to The Williams Companies, Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

158

Exhibit
No.

Description

10.23§ — Form of 2019 Time-Based Restricted Stock Unit Agreement among Williams and certain employees 
and officers (filed on May 2, 2019, as Exhibit 10.3 to The Williams Companies, Inc.’s quarterly 
report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.24§ — Form  of  2019  Time-Based  Restricted  Stock  Unit Agreement  among  Williams  and  certain  non-
management directors (filed on May 2, 2019, as Exhibit 10.4 to The Williams Companies, Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.25§ — The Williams Companies, Inc. 1996 Stock Plan for Nonemployee Directors (filed on March 27, 
1996,  as  Exhibit  B  to  The  Williams  Companies,  Inc.’s  Definitive  Proxy  Statement  (File  No. 
002-27038) and incorporated herein by reference).

10.26§ — The  Williams  Companies,  Inc.  2002  Incentive  Plan  as  amended  and  restated  effective  as  of 
January 23,  2004  (filed  on August  5,  2004,  as  Exhibit  10.1  to The Williams  Companies,  Inc.’s 
quarterly report on Form 10-Q (File No. 001-04174) and incorporated herein by reference).

10.27§ — Amendment No. 1 to The Williams Companies, Inc. 2002 Incentive Plan (filed on February 25, 
2009, as Exhibit 10.11  to  The  Williams  Companies,  Inc.’s  annual  report  on  Form 10-K (File 
No. 001-04174) and incorporated herein by reference).

10.28§ — Amendment No. 2 to The Williams Companies, Inc. 2002 Incentive Plan (filed on February 25, 
2009, as Exhibit 10.12  to  The  Williams  Companies,  Inc.’s  annual  report  on  Form 10-K (File 
No. 001-04174) and incorporated herein by reference).

10.29§* — Change in Control and Restrictive Covenant Agreement between certain executive officers (Tier 

One Executives) and The Williams Companies, Inc.

10.30§* — Change in Control and Restrictive Covenant Agreement between certain executive officers (Tier 

Two Executives) and The Williams Companies, Inc.

10.31§ — The Williams Companies, Inc. Executive Severance Pay Plan, dated November 14, 2012 (filed July 
20, 2016, as Exhibit 10.2 to The Williams Companies, Inc.’s current report on Form 8-K (File No. 
001-04174) and incorporated herein by reference).

10.32§ — First Amendment to The Williams Companies, Inc. Executive Severance Pay Plan (filed July 20, 
2016,  as  Exhibit  10.1  to The Williams  Companies,  Inc.’s  current  report  on  Form  8-K  (File  No. 
001-04174) and incorporated herein by reference).

10.33§ — The Williams Companies, Inc. 2007 Incentive Plan as amended and restated effective July 14, 2016 
(filed on February 22, 2017, as Exhibit 10.38 to The Williams Companies, Inc.’s annual report on 
Form 10-K (File No. 001-04174) and incorporated herein by reference).

10.34 — Credit Agreement dated as of July 13, 2018, between The Williams Companies, Inc., Northwest 
Pipeline LLC, and Transcontinental Gas Pipe Line Company, LLC as co-borrowers, the lenders 
named therein, and Citibank, N.A. as Administrative Agent (filed on July 17, 2018, as Exhibit 10.1 
to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

10.35 — Form of Commercial Paper Dealer Agreement, dated as of August 10, 2018, between The Williams 
Companies, Inc., as Issuer, and the Dealer party thereto(filed on August 10, 2018, as Exhibit 10.1 
to The Williams Companies, Inc.’s current report on Form 8-K (File No. 001-04174) and incorporated 
herein by reference).

21*

— Subsidiaries of the registrant.

159

Exhibit
No.

Description

23.1* — Consent of Independent Registered Public Accounting Firm, Ernst & Young LLP.

23.2* — Consent of Independent Registered Public Accounting Firm, PricewaterhouseCoopers LLP.

31.1* — Certification of the Chief Executive Officer pursuant to Rules 13a-l4(a) and 15d-14(a) promulgated 
under the Securities Exchange Act of 1934, as amended, and Item 601(b)(3l) of Regulation S-K, as 
adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2* — Certification of the Chief Financial Officer pursuant to Rules 13a-14(a) and l5d-l4(a) promulgated 
under the Securities Exchange Act of 1934, as amended, and Item 601(b)(31) of Regulation S-K, 
as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32**

— Certification of the Chief Executive Officer and the Chief Financial Officer pursuant to 18 U.S.C. 

Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS* — XBRL Instance  Document. The instance  document  does  not  appear  in  the  Interactive  Data  File 

because its XBRL tags are embedded within the inline XBRL document.

101.SCH* — XBRL Taxonomy Extension Schema.

101.CAL* — XBRL Taxonomy Extension Calculation Linkbase.

101.DEF* — XBRL Taxonomy Extension Definition Linkbase.

101.LAB* — XBRL Taxonomy Extension Label Linkbase.

101.PRE* — XBRL Taxonomy Extension Presentation Linkbase.

104*

— Cover  Page  Interactive  Data  File.  The  cover  page  interactive  data  file  does  not  appear  in  the 
interactive  data  file  because  its  XBRL  tags  are  embedded  within  the  inline  XBRL  document 
(contained in Exhibit 101).

______________

* Filed herewith
** Furnished herewith
§ Management contract or compensatory plan or arrangement

160

Item 16. Form 10-K Summary   

Not applicable.

161

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly 

caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURES 

THE WILLIAMS COMPANIES, INC.
(Registrant)

By:

/s/     JOHN D. PORTER        

John D. Porter
Vice President, Controller and
Chief Accounting Officer

Date: February 24, 2020 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the 

following persons on behalf of the registrant and in the capacities and on the dates indicated. 

Signature

Title

Date

/s/    ALAN S. ARMSTRONG        

President, Chief Executive Officer and Director

February 24, 2020

Alan S. Armstrong

(Principal Executive Officer)

/s/    JOHN D. CHANDLER        

Senior Vice President and Chief Financial Officer

February 24, 2020

John D. Chandler

(Principal Financial Officer)

/s/    JOHN D. PORTER       

John D. Porter

Vice President, Controller and Chief Accounting
Officer
(Principal Accounting Officer)

February 24, 2020

/s/    STEPHEN W. BERGSTROM        

Chairman of the Board

February 24, 2020

Stephen W. Bergstrom

/s/    NANCY K. BUESE  

Nancy K. Buese

/s/    STEPHEN I. CHAZEN  

    Stephen I. Chazen

/s/    CHARLES I. COGUT       

Charles I. Cogut

Director

Director

Director

February 24, 2020

February 24, 2020

February 24, 2020

/s/    KATHLEEN B. COOPER        

Director

February 24, 2020

Kathleen B. Cooper

/s/    MICHAEL A. CREEL       

Michael A. Creel

/s/    VICKI L. FULLER  

Vicki L. Fuller

/s/    PETER A. RAGAUSS       

Peter A. Ragauss

February 24, 2020

February 24, 2020

February 24, 2020

Director

Director

Director

162

Signature

/s/    SCOTT D. SHEFFIELD        

Scott D. Sheffield

/s/    MURRAY D. SMITH       

Murray D. Smith

/s/    WILLIAM H. SPENCE       

William H. Spence

Title

Director

Director

Director

Date

February 24, 2020

February 24, 2020

February 24, 2020

163

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Corporate Data

ANNUAL MEETING

AUDITORS

Stockholders are invited to our annual 
meeting at 2 p.m. Central Daylight Time 
on April 28, 2020, in the presentation 
theater, Williams Resource Center,
One Williams Center, Tulsa, Okla.

Ernst & Young LLP
1700 One Williams Center 
Tulsa, OK 74172-0117

CERTIFICATIONS

We submitted the certification 
of Alan S. Armstrong, President
and Chief Executive Officer, to the 
New York Stock Exchange pursuant
to NYSE Section 303A.12(a) on 
May 16, 2019.

We also filed with the Securities and 
Exchange Commission on February
24, 2020, as Exhibits 31.1 and 31.2 to 
our Annual Report on Form 10-K for 
the year ended December 31, 2019, 
the certificates of our Chief Executive 
Officer and Chief Financial Officer 
as required by Section 302 of the 
Sarbanes-Oxley Act of 2002.

EQUAL OPPORTUNITY

The company is an Equal Employment
Opportunity (EEO) employer and does 
not discriminate in any employer/
employee relations based on race, 
color, religion, sex, sexual orientation, 
national origin, age, disability or 
veterans status.

CORPORATE RESPONSIBILITY

To learn about Williams’ 
corporate responsibility, go 
to www.williams.com/sustainability.

INTERNET

Company information is available
at www.williams.com.

INQUIRIES

To request additional materials, call
800-600-3782 or access our website.

To contact our investor relations group,
call 800-600-3782. Please send written
inquiries to investor relations to the
headquarters address below.

CORPORATE HEADQUARTERS

One Williams Center
Tulsa, OK 74172
Phone: 918-573-2000
Toll-free: 800-WILLIAMS

TRANSFER AGENT AND REGISTRAR

Routine stockholder correspondence:
Computershare Trust Company, N.A.
P.O. Box 5050000
Louisville, KY 40233-5000
Phone: 800-884-4225
Hearing impaired: 800-952-9245
Internet: www.computershare.com 

Overnight correspondence:
Computershare Trust Company, N.A.
462 South 4th Street, Suite 1600
Louisville, KY 40202

Contact our transfer agent for 
information on registered share 
accounts, dividend payments or 
to receive information about our 
Direct Stock Purchase Plan.

Stockholder Information

WILLIAMS SECURITIES

Williams common stock (WMB) is listed  
on the New York Stock Exchange.

The market value on February 19, 2020, 
was approximately $26.1 billion. On 
that date, 6,512 stockholders of record 
held 1,212,494,859 shares of Williams 
common stock. The company’s common 
stock traded at an average daily volume 
of 8.2 million shares in 2019.

WMB COMMON STOCK ACTIVITY  
(dividend/share)

1st Quarter 

2nd Quarter 

3rd Quarter 

4th Quarter 

2019 
0.38 

0.38 

0.38 

0.38 

2018 
0.34

0.34  

0.34  

0.34  

WMB AVERAGE DAILY VOLUMES TRADED  
(thousands of shares)

20,000

16,000

12,000

8,000

4,000

43214321432143214321
  2015 
2017 

2018 

2016 

2019

WMB CLOSING PRICE RANGES
($/share)

High

Low

70

60

50

40

30

20

10

0

43214321432143214321
2017 
  2015 

2018 

2016 

2019

WMB CLOSING PRICE RANGES  
($/share)

2019 

2018 

High 

Low 

High 

Low

1st Quarter 

28.93 

22.42 

33.21 

24.78 

2nd Quarter 

29.35 

26.30 

28.01 

24.38 

3rd Quarter 

28.85 

22.88 

31.79 

26.70 

4th Quarter 

23.94 

21.95 

27.98 

20.58 

 
 
 
 
(800) WILLIAMS  l  www.williams.com  

© 2020 The Williams Companies, Inc.