Dominion Energy Gas 8-K/A Financial Statements and Exhibits

Exhibit 99.8

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

The unaudited pro forma Consolidated Financial Statements of Dominion Energy Gas Holdings, LLC (Dominion Energy Gas) consist of a Condensed Consolidated Balance Sheet at September 30, 2019 and Consolidated Statements of Income for the nine months ended September 30, 2019 and for the years ended December 31, 2018, 2017 and 2016, which reflect Dominion Energy Gas’ acquisitions of Dominion Cove Point, LLC (formerly known as Dominion Cove Point, Inc.) (DCPI) and Dominion MLP Holding Company II, LLC (formerly known as Dominion MLP Holding Company II, Inc.) (DMLPHCII) and dispositions of The East Ohio Gas Company (East Ohio) and Dominion Gathering and Processing, Inc. (DGP), all of which were completed on November 6, 2019, with Dominion Energy, Inc. (Dominion Energy) or one of its subsidiaries, excluding Dominion Energy Gas. The unaudited pro forma Consolidated Financial Statements included herein have been derived from the following historical financial statements:

• the audited historical financial statements of Dominion Energy Gas for the years ended December 31, 2018, 2017 and 2016;

• the unaudited interim financial statements of Dominion Energy Gas for the nine months ended September 30, 2019;

• the audited historical financial statements of DCPI and DMLPHCII for the years ended December 31, 2018, 2017 and 2016; and

• the unaudited interim financial statements of DCPI and DMLPHCII for the nine months ended September 30, 2019.

Upon closing of the transactions, Dominion Energy contributed to Dominion Energy Gas all of the issued and outstanding membership interests of DCPI and DMLPHCII and Dominion Energy Gas distributed all of the issued and outstanding membership interests of East Ohio and DGP. As a result of the transaction, Dominion Energy Gas owns 100% of the membership interests in DCPI and DMLPHCII, which includes the general partner of Dominion Energy Midstream, LP (Dominion Energy Midstream), a controlling 75% interest in Dominion Energy Cove Point LNG, LP (Cove Point), Dominion Energy Carolina Gas Company, Dominion Energy Questar Pipeline, LLC, a noncontrolling 50% interest in White River Hub, LLC and a 25.93% noncontrolling interest in Iroquois, and will consolidate DCPI and DMLPHCII in its financial statements. Because each contribution by Dominion Energy to Dominion Energy Gas is considered a reorganization of entities under common control, DCPI and DMLPHCII’s assets and liabilities are recorded in Dominion Energy Gas’ consolidated financial statements at Dominion Energy’s historical cost.

The pro forma adjustments have been prepared as if the transactions occurred on September 30, 2019, in the case of the unaudited pro forma Condensed Consolidated Balance Sheet and on January 1, 2016, in the case of the unaudited pro forma Consolidated Statements of Income. The unaudited pro forma Consolidated Financial Statements should be read in conjunction with the related notes, which are included herein, the financial statements and notes included in Dominion Energy Gas’10-K for the year ended December 31, 2018 and Quarterly Report on Form10-Q for the nine months ended September 30, 2019, and the financial statements and notes included in DCPI and DMLPHCII’s audited financial statements for the years ended December 31, 2018, 2017 and 2016 and the financial statements and notes included in DCPI and DMLPHCII’s interim financial statements for the nine months ended September 30, 2019.

The unaudited pro forma Consolidated Financial Statements do not necessarily reflect what Dominion Energy Gas’ financial position and results of operations would have been if it had owned DCPI and DMLPHCII during the periods presented, and not owned East Ohio and DGP during the periods presented. In addition, they are not necessarily indicative of its future results of operations or financial condition. The assumptions and adjustments give pro forma effect to events, described below, that are (i) directly attributable to Dominion Energy Gas’ acquisition of DCPI and DMLPHCII from Dominion Energy (which reflect Dominion Energy’s historical cost), and disposition of East Ohio and DGP to Dominion Energy, (ii) factually supportable, and (iii) with respect to the unaudited pro forma Consolidated Statements of Income, expected to have a continuing impact on Dominion Energy Gas. The actual adjustments may differ from the pro forma adjustments.

The unaudited pro forma Consolidated Financial Statements give effect to the following transactions, which occurred in connection with the transactions described above:

• The retention of a 25% noncontrolling limited partnership interest in Cove Point by Dominion Energy;

• The contribution of $22 million to DMLPHCII from Dominion Energy to pay off intercompany debt and accrued interest;

• The contribution of $3.0 billion to DCPI from Dominion Energy used to repay intercompany debt, accrued interest and short-term borrowings; and

• The contribution of $397 million to Dominion Energy Midstream from Dominion Energy used to repay intercompany debt and accrued interest.

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

AT SEPTEMBER 30, 2019

	Dominion Energy Gas			DCPI			DMLPHCII		East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
ASSETS
Current Assets
Cash and cash equivalents	$	11		$	61		$	2	$	(5	)	$	(5	)				$	64
Customer receivables		212			82					(144	)		(5	)					145
Other receivables		21			1					(3	)								19
Affiliated receivables (including notes)		40			272			24		(8	)		(7	)		814	(a)		1,078
																(57	)(g)
Inventories		105			70					(50	)		(1	)					124
Regulatory assets		42			7					(39	)								10
Gas imbalances		29			6					(1	)		(1	)		7	(k)		40
Other		77			60			1		(18	)		(5	)		(1	)(h)		114
Total current assets		537			559			27		(268	)		(24	)		763			1,594
Investments		81			234			42		(2	)					1,550	(b)		1,878
																(27	)(e)
Property, Plant and Equipment
Property, plant and equipment		11,780			8,284					(4,906	)		(195	)		139	(c)		15,074
																(6	)(k)
																(22	)(l)
Accumulated depreciation, depletion and amortization		(3,114	)		(1,405	)				1,049						(5	)(c)		(3,462	)
																13	(l)
Total property, plant and equipment, net		8,666			6,879					(3,857	)		(195	)		119			11,612
Deferred Charges and Other Assets
Pension and other postretirement benefit assets		2,016			4					(1,208	)					(15	)(j)		797
Other		1,446			919					(676	)					(72	)(f)		1,722
																105	(d)
Total deferred charges and other assets		3,462			923					(1,884	)					18			2,519
Total assets	$	12,746		$	8,595		$	69	$	(6,011	)	$	(219	)	$	2,423		$	17,603

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

AT SEPTEMBER 30, 2019

	Dominion Energy Gas			DCPI		DMLPHCII		East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
LIABILITIES AND EQUITY
Current Liabilities
Securities due within one year	$	452															$	452
Short-term debt		280																280
Accounts payable		87			24				(39	)								72
Payables to affiliates		23			25				(36	)		(5	)		44	(a)		53
															2	(h)
Affiliated current borrowings		160			2,946		22		(770	)					770	(a)		140
															(2,966	)(ii)
															(22	)(jj)
Other		460			78				(210	)		(2	)		1	(k)		327
Total current liabilities		1,462			3,073		22		(1,055	)		(7	)		(2,171	)		1,324
Long-Term Debt		3,606			821				(1,554	)					1,550	(b)		4,026
															(397	)(kk)
Deferred Credits and Other Liabilities
Deferred income taxes and investment tax credits		1,509			591		3		(726	)		(20	)		34	(c)		1,350
															(139	)(g)
															89	(h)
															25	(i)
															(1	)(c)
															(15	)(f)
Regulatory liabilities		1,299			275				(759	)					17	(h)		808
															(9	)(l)
															(15	)(g)
Other		262			72				(110	)					(15	)(j)		209
Total deferred credits and other liabilities		3,070			938		3		(1,595	)		(20	)		(29	)		2,367
Total liabilities		8,138			4,832		25		(4,204	)		(27	)		(1,047	)		7,717
Commitments and Contingencies
Equity
Membership interests		4,821			3,271		44		(1,807	)		(192	)		105	(c)		8,699
															(57	)(f)
															465	(e)
															(1,303	)(g)
															(25	)(i)
															(141	)(h)
															32	(h)
															(4	)(c)
															105	(d)
															2,966	(ii)
															22	(jj)
															397	(kk)
Accumulated other comprehensive loss		(213	)															(213	)
Total member equity		4,608			3,271		44		(1,807	)		(192	)		2,562			8,486
Noncontrolling interests					492										(27	)(e)		1,400
															(465	)(e)
															1,400	(g)
Total equity		4,608			3,763		44		(1,807	)		(192	)		3,470			9,886
Total liabilities and equity	$	12,746		$	8,595	$	69	$	(6,011	)	$	(219	)	$	2,423		$	17,603

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONSOLIDATED STATEMENT OF INCOME

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2019

	Dominion Energy Gas			DCPI			DMLPHCII		East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
Operating Revenue	$	1,303		$	882				$	(538	)	$	(110	)	$	65	(n)	$	1,598
															$	(4	)(o)
Operating Expenses
Purchased gas		49			2					(42	)		(13	)		16	(n)	$	12
Other energy-related purchases		62			2								(62	)					2
Other operations and maintenance:
Affliated suppliers		95			75					(39	)		(6	)		4	(n)		125
																(4	)(o)
Other		452			116					(179	)		(7	)		45	(n)		426
Depreciation and amortization		188			153					(66	)		(4	)		3	(p)		274
Other taxes		162			63					(105	)		(2	)					118
Impairment of assets and other charges		13																	13
Gains on sales of assets		(7	)		(2	)							7						(2	)
Total operating expenses		1,014			408					(431	)		(87	)		64			968
Income from operations		289			474					(107	)		(23	)		(3	)		630
Earnings from equity method investees		13			17			2								(2	)(o)		30
Other income		103			83			1		(59	)					5	(q)		133
Interest and related charges		77			213			1		(30	)								261
Income from operations including noncontrolling interests before income tax expense		328			361			2		(136	)		(23	)					532
Income tax expense		73			74			1		(26	)		(6	)		(18	)(m)		105
																6	(p)
																1	(q)
Net income including noncontrolling interests		255			287			1		(110	)		(17	)		11			427
Noncontrolling interests					31											84	(m)		90
																(25	)(p)
Net Income Attributable to Members	$	255		$	256		$	1	$	(110	)	$	(17	)	$	(48	)	$	337

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2018

	Dominion Energy Gas			DCPI		DMLPHCII		East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
Operating Revenue	$	1,940		$	931			$	(729	)	$	(220	)	$	29	(r)	$	1,996
															(7	)(s)
															53	(hh)
Operating Expenses
Purchased gas		40			13				(66	)		(20	)		23	(r)		(10	)
Other energy-related purchases		135			4							(135	)					4
Other operations and maintenance:
Affliated suppliers		94			82				(39	)		(56	)		6	(r)		133
															(7	)(s)
															53	(hh)
Other		665			118				(206	)		6						583
Depreciation and amortization		244			177				(76	)		(15	)		3	(t)		333
Other taxes		200			57				(135	)		(2	)					120
Impairment of assets and other charges		346			37							(219	)					164
Gains on sales of assets		(119	)						2									(117	)
Total operating expenses		1,605			488				(521	)		(441	)		77			1,210
Income from operations		335			442				(209	)		221			(3	)		786
Earnings from equity method investees		24			30		2								(1	)(s)		55
Other income		133			27				(79	)					6	(u)		87
Interest and related charges		105			105		1		(37	)								174
Income from operations including noncontrolling interests before income tax expense		387			394		1		(251	)		221			2			754
Income tax expense		86			48				(62	)		53			9	(u)		123
															4	(t)
															(15	)(m)
Net income including noncontrolling interests		301			346		1		(189	)		168			4			631
Noncontrolling interests					117										(25	)(t)		175
															83	(m)
Net Income Attributable to Members	$	301		$	229	$	1	$	(189	)	$	168		$	(54	)	$	456

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2017

	Dominion Energy Gas			DCPI			DMLPHCII			East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
Operating Revenue	$	1,814		$	480					$	(728	)	$	(114	)	$	42	(v)	$	1,522
																	(7	)(w)
																	35	(hh)
Operating Expenses
Purchased gas		132			55						(69	)		(32	)		23	(v)		109
Other energy-related purchases		21												(17	)					4
Other operations and maintenance:
Affliated suppliers		87			73						(36	)		(48	)		19	(v)		123
																	(7	)(w)
																	35	(hh)
Other		578			63						(199	)		7						449
Depreciation and amortization		227			101						(71	)		(15	)					242
Other taxes		185			37						(123	)								99
Impairment of assets and other charges		16									(1	)								15
Gains on sales of assets		(70	)								(0	)								(70	)
Total operating expenses		1,176			329						(499	)		(105	)		70			971
Income from operations		638			151						(229	)		(9	)					551
Earnings from equity method investees		21			26															47
Other income		104			7						(57	)					7	(x)		61
Interest and related charges (benefits)		97			(5	)		1			(33	)								60
Income from operations including noncontrolling interests before income tax expense		666			189			(1	)		(253	)		(9	)		7			599
Income tax expense (benefit)		51			29			(2	)		(23	)		11			(43	)(z)		(57	)
																	(63	)(x)
																	(16	)(y)
																	(1	)(m)
Net income including noncontrolling interests		615			160			1			(230	)		(20	)		130			656
Noncontrolling interests					118												(24	)(z)		126
																	32	(m)
Net Income Attributable to Members	$	615		$	42		$	1		$	(230	)	$	(20	)	$	122		$	530

DOMINION ENERGY GAS HOLDINGS, LLC

UNAUDITED PRO FORMA CONSOLIDATED STATEMENT OF INCOME

FOR THE YEAR ENDED DECEMBER 31, 2016

	Dominion Energy Gas			DCPI			DMLPHCII			East Ohio			DGP			Pro Forma Adjustments			Dominion Energy Gas Pro Forma
(millions)
Operating Revenue	$	1,638		$	441					$	(677	)	$	(70	)	$	36	(aa)	$	1,374
																	(7	)(bb)
																	13	(hh)
Operating Expenses
Purchased gas		109			42						(64	)		(18	)		22	(aa)		91
Other energy-related purchases		12												(7	)					5
Other operations and maintenance:
Affliated suppliers		81			34						(35	)		(16	)		14	(aa)		84
																	(7	)(bb)
																	13	(hh)
Other		514			62						(180	)		(32	)					364
Depreciation and amortization		204			57						(55	)		(14	)					192
Other taxes		170			31						(118	)								82
Gains on sales of assets		(45	)																	(45	)
Total operating expenses		1,045			225						(452	)		(87	)		40			773
Income from operations		593			217						(225	)		17			2			601
Earnings (losses) from equity method investees		21			23			(69	)								74	(ee)		42
																	(7	)(ff)
Other income		87			4			2			(57	)					(2	)(ff)		42
																	8	(gg)
Interest and related charges (benefits)		94			(3	)		1			(25	)					(2	)(ff)		65
Income from operations including noncontrolling interests before income tax expense		607			246			(68	)		(257	)		17			77			620
Income tax expense (benefit)		215			80			(23	)		(90	)		7			26	(ee)		196
																	3	(gg)
																	(22	)(m)
Net income including noncontrolling interests		392			167			(45	)		(167	)		10			69			424
Noncontrolling interests		—			59			—			—			—			(9	)(ee)		106
																	56	(m)
Net Income Attributable to Members	$	392		$	107		$	(45	)	$	(167	)	$	10		$	22		$	318

DOMINION ENERGY GAS HOLDINGS, LLC

NOTES TO UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1. BASIS OF PRESENTATION

The unaudited pro forma consolidated financial statements included herein have been derived from the following historical financial statements:

• the audited historical financial statements of Dominion Energy Gas for the years ended December 31, 2018, 2017 and 2016;

• the unaudited interim financial statements of Dominion Energy Gas for the nine months ended September 30, 2019;

• the audited historical financial statements of DCPI and DMLPHCII for the years ended December 31, 2018, 2017 and 2016; and

• the unaudited interim financial statements of DCPI and DMLPHCII for the nine months ended September 30, 2019.

On November 6, 2019, Dominion Energy contributed to Dominion Energy Gas all of the issued and outstanding membership interests of DCPI and DMLPHCII and Dominion Energy Gas distributed all of the issued and outstanding membership interests of East Ohio and DGP. As a result of the transaction, Dominion Energy Gas owns 100% of the membership interests in DCPI and DMLPHCII, which includes the general partner of Dominion Energy Midstream, LP (Dominion Energy Midstream), a controlling 75% interest in Dominion Energy Cove Point LNG, LP (Cove Point), Dominion Energy Carolina Gas Company, Dominion Energy Questar Pipeline, LLC, a noncontrolling 50% interest in White River Hub, LLC and a 25.93% noncontrolling interest in Iroquois, and will consolidate DCPI and DMLPHCII in its financial statements. Because each contribution by Dominion Energy to Dominion Energy Gas is considered a reorganization of entities under common control, DCPI and DMLPHCII’s assets and liabilities are recorded in Dominion Energy Gas’ consolidated financial statements at Dominion Energy’s historical cost.

The pro forma adjustments have been prepared as if the acquisitions of DCPI and DMLPHCII and dispositions of East Ohio and DGP occurred on September 30, 2019 in the case of the unaudited pro forma condensed consolidated balance sheet and on January 1, 2016 in the case of the unaudited pro forma consolidated statements of income for the years ended December 31, 2018, 2017 and 2016 and for the nine months ended September 30, 2019. The adjustments give pro forma effect to events that are (i) directly attributable to Dominion Energy Gas’ acquisitions and dispositions, (ii) factually supportable, and (iii) with respect to the unaudited pro forma consolidated statements of income, expected to have a continuing impact on Dominion Energy Gas. The adjustments are based on currently available information and certain estimates and assumptions, and therefore the actual effects of these transactions will differ from the pro forma adjustments. However, management believes that the assumptions used provide a reasonable basis for presenting the significant effects of the transaction, and that the pro forma adjustments in the unaudited pro forma consolidated financial statements give appropriate effect to the assumptions. The effects on the unaudited pro forma consolidated financial statements of the transaction described above are more fully described in Note 3.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies followed in preparing the unaudited pro forma consolidated financial statements are those used by Dominion Energy as set forth in the audited historical financial statements and notes of Dominion Energy Gas included in its Annual Report onForm 10-K for the year ended December 31, 2018, and in the unaudited historical interim financial statements and notes of Dominion Energy Gas included in its Quarterly Report onForm 10-Q for the nine months ended September 30, 2019.

NOTE 3. PRO FORMA ADJUSTMENTS AND ASSUMPTIONS

The following transactions are directly attributable to Dominion Energy Gas’ acquisition of DCPI and DMLPHCII, and directly attributable to Dominion Energy Gas’s disposition of East Ohio and DGP.

(a) Reflects the recognition of $44 million in receivables and $770 million in current notes receivable from East Ohio to Dominion Energy Gas that will no longer be eliminated in consolidation.

(b) Reflects the recognition of $1.6 billion in long-term notes receivable from East Ohio to Dominion Energy Gas that will no longer be eliminated in consolidation.

(c) Reflects the additional capitalized interest of $139 million attributable to DCPI held at Dominion Energy that is contributed with the entity in the reorganization, tax effected for $34 million, with the difference reflected as an equity contribution. In addition, $5 million in accumulated depreciation representing the depreciation on the capitalized interest, tax effected for $1 million income tax expense.

(d) Reflects allocated goodwill from Dominion Energy for DCPI and DMLPHCII of $265 million, net of Dominion Energy Gas allocated goodwill of ($160 million) associated with the disposal of East Ohio. Each allocated amount of goodwill was determined via a relative fair value approach.

(e) Reflects the elimination of DMLPHCII’s $27 million investment in Cove Point and DCPI’s $465 million noncontrolling interest in Dominion Energy Midstream.

(f) Reflects $72 million pension and other postemployment benefits that have been incurred at Dominion Energy Gas that are eligible to be recovered and are represented as a regulatory asset associated with East Ohio, which will be eliminated through the disposal of East Ohio. Tax effects of pension and other post-employment benefits are $15 million, resulting in a net $57 million adjustment to equity.

(g) Reflects the recast effects the equity attributable to the 25% noncontrolling interest in Cove Point, subsequent to balance sheet date, net of $139 million in tax effects and $57 million in affiliate receivables.

(h) Reflects the contribution through equity of taxes related to Dominion Energy Midstream, which includes $89 million in deferred income taxes, $17 million in a regulatory liability, and a net $32 million adjustment to retained earnings ($38 million beginning balance net of $7 million current year income tax expense). The offset is a reduction to equity of $141 million.

(i) Reflects an estimate of the changes in accumulated deferred income taxes associated with the acquisitions of DCPI and DMLPHCII and dispositions of East Ohio and DGP and resulting changes in tax status.

(j) Reflects the pension and postretirement liability of $15 million at Dominion Energy Gas that are attributable to East Ohio and distributed along with the entity from Dominion Energy Gas.

(k) Reflects an increase to gas imbalances between East Ohio and Dominion Energy Gas of $7 million that were eliminated in the former consolidation of East Ohio and the recognition of $1 million in gas imbalances that had been eliminated in consolidation between Dominion Energy Gas and DGP.

(l) Reflects purchase accounting adjustments from when Dominion Energy acquired East Ohio, including value adjustments for capitalized asset retirement cost of $22 million, associated accumulated amortization of ($13 million), and $9 million in regulatory liability that would be disposed of with the overall transaction.

(m) Reflects the income attributable to the 25% noncontrolling interest of Cove Point retained by Dominion Energy, and tax effects thereon.

(n) Reflects the recognition of $65 million in revenue and offsetting intercompany purchased gas by East Ohio and DGP from Dominion Energy Gas that has previously been elimination in consolidation.

(o) Reflects the elimination of $4 million in revenue earned by Dominion Energy Gas from Cove Point, and offsetting affiliated operations and maintenance expense that will be eliminated in consolidation. In addition, reflects the elimination of $2 million of equity in earnings reflected on DMLPHCII is included through DCPI’s consolidation of Cove Point that also will be eliminated in consolidation.

(p) Reflects an additional $3 million depreciation expense, tax effected for $1 million, of capitalized interest related to reflect Dominion Energy’s basis as well as an additional $7 million in income tax expense. Also reflects the removal of $25 million of noncontrolling interest previously recorded at DCPI eliminated in consolidation.

(q) Reflects pension and other postemployment benefits of $5 million, net of ($1 million) tax, at Dominion Energy Gas associated with East Ohio.

(r) Reflects the recognition of $29 million in revenue and offsetting intercompany purchased gas by East Ohio and DGP from Dominion Energy Gas that has previously been eliminated in consolidation.

(s) Reflects the elimination of $7 million in revenue earned by Dominion Energy Gas from Cove Point, and offsetting affiliated operations and maintenance expense that will be eliminated in consolidation. In addition, reflects the elimination of $1 million of equity in earnings reflected on DMLPHCII is included through DCPI’s consolidation of Cove Point that also will be eliminated in consolidation.

(t) Reflects an additional $3 million depreciation expense, tax effected for $1 million, of capitalized interest related to reflect Dominion Energy’s basis as well as an additional $3 million in income tax expense. Also reflects the removal of $25 million of noncontrolling interest previously recorded at DCPI eliminated in consolidation.

(u) Reflects pension and other postemployment benefits of $6 million, net of ($1 million) tax, associated with East Ohio. Also reflects $8 million in income tax adjustments related to the 2017 Tax Reform Act recorded at East Ohio considered attributable to Dominion Energy Gas.

(v) Reflects the recognition of $42 million in revenue and offsetting intercompany purchased gas by East Ohio and DGP from Dominion Energy Gas that has previously been eliminated in consolidation.

(w) Reflects the elimination of $7 million in revenue earned by Dominion Energy Gas from Cove Point, and offsetting affiliated operations and maintenance expense that will be eliminated in consolidation.

(x) Reflects pension and other postemployment benefits of $7 million, net of $2 million tax, associated with East Ohio. Also reflects $65 million in income tax adjustments related to the 2017 Tax Reform Act recorded at East Ohio considered attributable to Dominion Energy Gas.

(y) Reflects tax adjustments of $16 million related to the 2017 Tax Reform Act recorded at DGP considered attributable to Dominion Energy Gas.

(z) Reflects $43 million in income tax expense to reflect Dominion Energy’s basis in Dominion Energy Midstream. Also reflects the removal of $24 million of noncontrolling interest previously recorded at DCPI eliminated in consolidation.

(aa) Reflects the recognition of $36 million in revenue and offsetting intercompany purchased gas by East Ohio and DGP from Dominion Energy Gas that has previously been eliminated in consolidation.

(bb) Reflects the elimination of $7 million in revenue earned by Dominion Energy Gas from Cove Point, and offsetting affiliated operations and maintenance expense that will be eliminated in consolidation.

(cc) not used

(dd) not used

(ee) Reflects the elimination of $74 million, and associated tax of $26 million, related to the sale of Dominion Energy Midstream units by DMLPHCII.

(ff) Reflects the elimination of $2 million of other income and interest expense for borrowings between DCPI and DMLPHCII. In addition, reflects $7 million of earnings recorded at DMLPHCII for its investment in Cove Point which will be eliminated in consolidation.

(gg) Reflects pension and other postemployment benefits of $8 million, net of $3 million tax, associated with East Ohio.

(hh) Reflects revenues and operations and maintenance expense between a consolidated subsidiary of Dominion Energy Gas and East Ohio which will no longer be eliminated in consolidation.

(ii) Reflects a $3.0 billion capital contribution from Dominion Energy to DCPI utilized to repay intercompany borrowings between DCPI and Dominion Energy.

(jj) Reflects a $22 million capital contribution from Dominion Energy to DMLPHCII utilized to repay intercompany borrowings between DMLPHCII and Dominion Energy.

(kk) Reflects a $397 million capital contribution from Dominion Energy to Dominion Energy Midstream utilized to repay intercompany borrowings between Dominion Energy Midstream and Dominion Energy.