A legal representative of buyers, sellers or shippers of natural gas in negotiation or operations of contractual agreements.

Items of value owned by or owed to a business. Utility assets include: Utility Plant, Other Property and Investments, Current and Accrued Assets, and Deferred Debits. Accumulated Provision for Depreciation and Amortization is usually shown as a deduction from the listed assets, but some companies show this account in the liability section.