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Equitrans Midstream Corp. – ‘10-K’ for 12/31/23 – ‘EX-31.2’

On:  Tuesday, 2/20/24, at 4:33pm ET   ·   For:  12/31/23   ·   Accession #:  1747009-24-11   ·   File #:  1-38629

Previous ‘10-K’:  ‘10-K’ on 2/21/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   40 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/20/24  Equitrans Midstream Corp.         10-K       12/31/23  122:17M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.90M 
 2: EX-4.6      Instrument Defining the Rights of Security Holders  HTML     70K 
 4: EX-10.16A   Material Contract                                   HTML     79K 
 5: EX-10.16B   Material Contract                                   HTML     44K 
 6: EX-10.17A   Material Contract                                   HTML     78K 
 7: EX-10.17B   Material Contract                                   HTML     44K 
 3: EX-10.1F    Material Contract                                   HTML   1.28M 
 8: EX-10.45    Material Contract                                   HTML    100K 
 9: EX-10.46    Material Contract                                   HTML     36K 
10: EX-10.47    Material Contract                                   HTML     59K 
11: EX-19.1     Report Furnished to Security Holders                HTML     81K 
12: EX-21.1     Subsidiaries List                                   HTML     37K 
13: EX-23.1     Consent of Expert or Counsel                        HTML     34K 
14: EX-23.2     Consent of Expert or Counsel                        HTML     34K 
18: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     49K 
                Awarded Compensation                                             
19: EX-99.1     Miscellaneous Exhibit                               HTML    155K 
15: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
16: EX-31.2     Certification -- §302 - SOA'02                      HTML     36K 
17: EX-32       Certification -- §906 - SOA'02                      HTML     33K 
25: R1          Cover                                               HTML     98K 
26: R2          Audit Information                                   HTML     37K 
27: R3          Statements of Consolidated Comprehensive Income     HTML    162K 
28: R4          Statements of Consolidated Comprehensive Income     HTML     34K 
                (Parenthetical)                                                  
29: R5          Statements of Consolidated Cash Flows               HTML    138K 
30: R6          Consolidated Balance Sheets                         HTML    149K 
31: R7          Consolidated Balance Sheets (Parenthetical)         HTML     46K 
32: R8          Statements of Consolidated Shareholders' Equity     HTML     91K 
                and Mezzanine Equity                                             
33: R9          Statements of Consolidated Shareholders' Equity     HTML     39K 
                and Mezzanine Equity (Parenthetical)                             
34: R10         Summary of Operations and Significant Accounting    HTML    184K 
                Policies                                                         
35: R11         Impairments of Long-Lived Assets and Equity Method  HTML     56K 
                Investment                                                       
36: R12         Financial Information by Business Segment           HTML    112K 
37: R13         Revenue from Contracts with Customers               HTML    126K 
38: R14         Leases                                              HTML    136K 
39: R15         Related Party Transactions                          HTML     44K 
40: R16         Investment in Unconsolidated Entity                 HTML     66K 
41: R17         Share-based Compensation Plans                      HTML    220K 
42: R18         Debt                                                HTML    110K 
43: R19         Fair Value Measurements                             HTML     38K 
44: R20         Earnings (Loss) Per Share                           HTML     35K 
45: R21         Income Taxes                                        HTML    128K 
46: R22         Concentrations of Credit Risk                       HTML     35K 
47: R23         Commitments and Contingencies                       HTML     39K 
48: R24         Subsequent Events                                   HTML     35K 
49: R25         Pay vs Performance Disclosure                       HTML     44K 
50: R26         Insider Trading Arrangements                        HTML     38K 
51: R27         Summary of Operations and Significant Accounting    HTML    175K 
                Policies (Policies)                                              
52: R28         Summary of Operations and Significant Accounting    HTML    158K 
                Policies (Tables)                                                
53: R29         Impairments of Long-Lived Assets and Equity Method  HTML     44K 
                Investment (Tables)                                              
54: R30         Financial Information by Business Segment (Tables)  HTML    113K 
55: R31         Revenue from Contracts with Customers (Tables)      HTML    120K 
56: R32         Leases (Tables)                                     HTML     86K 
57: R33         Related Party Transactions (Tables)                 HTML     40K 
58: R34         Investment in Unconsolidated Entity (Tables)        HTML     56K 
59: R35         Share-based Compensation Plans (Tables)             HTML    208K 
60: R36         Debt (Tables)                                       HTML     92K 
61: R37         Income Taxes (Tables)                               HTML    131K 
62: R38         Summary of Operations and Significant Accounting    HTML     66K 
                Policies - Nature of Business Narrative (Details)                
63: R39         Summary of Operations and Significant Accounting    HTML     46K 
                Policies - Schedule of Other Current Assets                      
                (Details)                                                        
64: R40         Summary of Operations and Significant Accounting    HTML    116K 
                Policies - Narrative (Details)                                   
65: R41         Summary of Operations and Significant Accounting    HTML     48K 
                Policies - Property Plant and Equipment (Details)                
66: R42         Summary of Operations and Significant Accounting    HTML     50K 
                Policies - Schedule of Intangible Assets (Details)               
67: R43         Summary of Operations and Significant Accounting    HTML     46K 
                Policies - Schedule of Accrued Liabilities                       
                (Details)                                                        
68: R44         Summary of Operations and Significant Accounting    HTML     43K 
                Policies - Asset Retirement Obligation (Details)                 
69: R45         Summary of Operations and Significant Accounting    HTML     48K 
                Policies - Regulatory Assets (Liabilities)                       
                (Details)                                                        
70: R46         Summary of Operations and Significant Accounting    HTML     46K 
                Policies - Regulatory Operations and Property,                   
                Plant and Equipment (Details)                                    
71: R47         Impairments of Long-Lived Assets and Equity Method  HTML     41K 
                Investment - Schedule of Goodwill (Details)                      
72: R48         Impairments of Long-Lived Assets and Equity Method  HTML     49K 
                Investment - Narrative (Details)                                 
73: R49         Financial Information by Business Segment -         HTML     35K 
                Narrative (Details)                                              
74: R50         Financial Information by Business Segment -         HTML     97K 
                Schedule of Segment Income (Details)                             
75: R51         Financial Information by Business Segment -         HTML     52K 
                Schedule of Assets (Details)                                     
76: R52         Financial Information by Business Segment -         HTML     55K 
                Schedule of Depreciation and Capital Expenditures                
                for Segment Assets (Details)                                     
77: R53         Revenue from Contracts with Customers -             HTML     63K 
                Disaggregation of Revenue by Business Segment                    
                (Details)                                                        
78: R54         Revenue from Contracts with Customers - Changes in  HTML     41K 
                Unbilled Revenue (Details)                                       
79: R55         Revenue from Contracts with Customers - Narrative   HTML     75K 
                (Details)                                                        
80: R56         Revenue from Contracts with Customers - Changes in  HTML     44K 
                Deferred Revenue Balances (Details)                              
81: R57         Revenue from Contracts with Customers - Schedule    HTML     96K 
                of Remaining Performance Obligations (Details)                   
82: R58         Leases - Narrative (Details)                        HTML     41K 
83: R59         Leases - Schedule of Operating Lease Cost           HTML     48K 
                (Details)                                                        
84: R60         Leases - Cash Paid on Leases (Details)              HTML     36K 
85: R61         Leases - Balance Sheet Information (Details)        HTML     61K 
86: R62         Leases - Schedule of Lease Liability Maturities     HTML     71K 
                (Details)                                                        
87: R63         Related Party Transactions - Schedule of Related    HTML     47K 
                Party Transactions (Details)                                     
88: R64         Investment in Unconsolidated Entity - Narrative     HTML     87K 
                (Details)                                                        
89: R65         Investment in Unconsolidated Entity - Balance       HTML     86K 
                Sheet for the Investment in Unconsolidated Equity                
                (Details)                                                        
90: R66         Investment in Unconsolidated Entity - Income        HTML     58K 
                Statement for the Investment in Unconsolidated                   
                Equity (Details)                                                 
91: R67         Share-based Compensation Plans - Narrative          HTML    135K 
                (Details)                                                        
92: R68         Share-based Compensation Plans - Schedule of        HTML     61K 
                Share-based Compensation Expense (Details)                       
93: R69         Share-based Compensation Plans - Schedule of        HTML    122K 
                Awards Activity (Details)                                        
94: R70         Share-based Compensation Plans - Schedule of Monte  HTML     52K 
                Carlo Simulation Valuation Method (Details)                      
95: R71         Share-based Compensation Plans - Schedule of        HTML     39K 
                Non-qualified Option Activity (Details)                          
96: R72         Stock-based Compensation Plans - Schedule of MVP    HTML     68K 
                PSU Program Activity (Details)                                   
97: R73         Debt - Schedule of Debt (Details)                   HTML    157K 
98: R74         Debt - Debt Maturity (Details)                      HTML     49K 
99: R75         Debt - EQM Revolving Credit Facility (Details)      HTML     72K 
100: R76         Debt - Eureka Credit Facility (Details)             HTML     57K  
101: R77         Debt - 2023 Senior Notes Redemption (Details)       HTML     47K  
102: R78         Debt - 2022 Senior Notes (Details)                  HTML     80K  
103: R79         Debt - 2022 Tender Offers (Details)                 HTML     63K  
104: R80         Debt - 2021 Senior Notes (Details)                  HTML     66K  
105: R81         Debt - Tender Offers (Details)                      HTML     54K  
106: R82         Fair Value Measurements (Details)                   HTML    113K  
107: R83         Earnings (Loss) Per Share (Details)                 HTML     44K  
108: R84         Income Taxes - Income Tax Expense (Details)         HTML     55K  
109: R85         Income Taxes - Effective Tax Rate (Details)         HTML     53K  
110: R86         Income Taxes - Narrative (Details)                  HTML     46K  
111: R87         Income Taxes - Components of Deferred Taxes         HTML     60K  
                (Details)                                                        
112: R88         Income Taxes - Schedule of Operating Loss           HTML     45K  
                Carryforwards (Details)                                          
113: R89         Income Taxes - Valuation Allowance Activity         HTML     37K  
                (Details)                                                        
114: R90         Income Taxes - Schedule of Gross Unrecognized       HTML     45K  
                Benefits (Details)                                               
115: R91         Concentrations of Credit Risk (Details)             HTML     42K  
116: R92         Commitments and Contingencies (Details)             HTML     33K  
117: R93         Subsequent Events (Details)                         HTML     47K  
119: XML         IDEA XML File -- Filing Summary                      XML    205K  
122: XML         XBRL Instance -- etrn-20231231_htm                   XML   3.41M  
118: EXCEL       IDEA Workbook of Financial Report Info              XLSX    240K  
21: EX-101.CAL  XBRL Calculations -- etrn-20231231_cal               XML    263K 
22: EX-101.DEF  XBRL Definitions -- etrn-20231231_def                XML   1.17M 
23: EX-101.LAB  XBRL Labels -- etrn-20231231_lab                     XML   2.61M 
24: EX-101.PRE  XBRL Presentations -- etrn-20231231_pre              XML   1.73M 
20: EX-101.SCH  XBRL Schema -- etrn-20231231                         XSD    253K 
120: JSON        XBRL Instance as JSON Data -- MetaLinks              696±  1.05M  
121: ZIP         XBRL Zipped Folder -- 0001747009-24-000011-xbrl      Zip   1.58M

‘EX-31.2’   —   Certification — §302 – SOA’02

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  Document  

Exhibit 31.2
CERTIFICATION
I, Kirk R. Oliver, certify that:
1.           I have reviewed this Annual Report on Form 10-K of Equitrans Midstream Corporation;
2.           Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.           Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.           The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a.           Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.             Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, 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;
c.           Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.           Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 
5.           The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a.           All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b.           Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. 

Date:    February 20, 2024
 
  
 /s/ Kirk R. Oliver
 Kirk R. Oliver
 Executive Vice President and Chief Financial Officer


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/20/248-K
For Period end:12/31/23
 List all Filings 

4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/01/24  Equitrans Midstream Corp.         S-8 POS     5/01/24    3:82K                                    Toppan Merrill/FA
 5/01/24  Equitrans Midstream Corp.         S-8 POS     5/01/24    3:82K                                    Toppan Merrill/FA
 5/01/24  Equitrans Midstream Corp.         S-8         5/01/24    5:98K                                    Toppan Merrill/FA
 4/30/24  Equitrans Midstream Corp.         10-Q        3/31/24   60:5.4M

36 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/31/23  Equitrans Midstream Corp.         10-Q        9/30/23   67:7M
10/10/23  Equitrans Midstream Corp.         8-K:1,2,9  10/06/23   11:224K                                   Toppan Merrill/FA
 9/07/23  Equitrans Midstream Corp.         8-K:5,9     9/06/23   17:335K                                   Toppan Merrill/FA
 8/01/23  Equitrans Midstream Corp.         10-Q        6/30/23   59:6.1M
 2/21/23  Equitrans Midstream Corp.         10-K       12/31/22  130:22M
12/14/22  Equitrans Midstream Corp.         8-K:5,9    12/13/22   12:505K                                   Toppan Merrill/FA
 6/07/22  Equitrans Midstream Corp.         8-K:1,2,9   6/07/22   11:832K                                   Donnelley … Solutions/FA
 6/02/22  Equitrans Midstream Corp.         8-K:1,9     5/31/22   11:404K                                   Donnelley … Solutions/FA
 4/27/22  Equitrans Midstream Corp.         8-K:5,9     4/26/22   13:631K                                   Toppan Merrill/FA
 4/25/22  Equitrans Midstream Corp.         8-K:1,2,9   4/22/22   11:1.6M                                   Toppan Merrill/FA
 2/23/22  Equitrans Midstream Corp.         10-K       12/31/21  127:20M
12/07/21  Equitrans Midstream Corp.         8-K:1,5,7,912/06/21   13:386K                                   Toppan Merrill/FA
 4/28/21  Equitrans Midstream Corp.         8-K:5,9     4/27/21   14:1.3M                                   Toppan Merrill/FA
 4/19/21  Equitrans Midstream Corp.         8-K:1,2,9   4/16/21   11:390K                                   Toppan Merrill/FA
 2/23/21  Equitrans Midstream Corp.         10-K       12/31/20  129:19M
 1/08/21  Equitrans Midstream Corp.         8-K:1,2,9   1/08/21   11:783K                                   Donnelley … Solutions/FA
 1/05/21  Equitrans Midstream Corp.         8-K:1,9     1/04/21   11:400K                                   Donnelley … Solutions/FA
11/03/20  Equitrans Midstream Corp.         10-Q        9/30/20   69:15M
 6/18/20  Equitrans Midstream Corp.         8-K:1,2,9   6/16/20   12:1.1M                                   Donnelley … Solutions/FA
 6/17/20  Equitrans Midstream Corp.         8-K:1,2,3,5 6/17/20   14:756K                                   Donnelley … Solutions/FA
 5/14/20  Equitrans Midstream Corp.         10-Q        3/31/20   83:9.7M
 3/30/20  Equitrans Midstream Corp.         8-K:1,2,9   3/30/20   12:667K                                   Toppan Merrill/FA
 3/13/20  Equitrans Midstream Corp.         8-K/A:9     2/26/20   13:2.1M                                   Toppan Merrill/FA
 2/28/20  Equitrans Midstream Corp.         8-K:1,3,8,9 2/26/20   14:4.9M                                   Toppan Merrill/FA
 2/27/20  Equitrans Midstream Corp.         10-K       12/31/19  139:20M
 4/30/19  Equitrans Midstream Corp.         10-Q        3/31/19   81:8M
 3/15/19  Equitrans Midstream Corp.         8-K:1,3,7,9 3/13/19    4:3.2M                                   Toppan Merrill/FA
 1/22/19  Equitrans Midstream Corp.         8-K:5,9     1/15/19    2:113K                                   Toppan Merrill/FA
11/13/18  Equitrans Midstream Corp.         8-K:1,3,5,711/09/18   20:3M                                     Toppan Merrill-FA
11/09/18  Equitrans Midstream Corp.         S-8        11/09/18    4:309K                                   Toppan Merrill/FA
10/31/18  EQM Midstream Partners, LP        8-K:1,2,9  10/31/18    2:1.4M                                   Toppan Merrill/FA
10/18/18  Equitrans Midstream Corp.         10-12B/A   10/17/18   33:9M                                     Toppan Merrill-FA
 6/25/18  EQM Midstream Partners, LP        8-K:1,2,8,9 6/20/18    7:1M                                     Toppan Merrill/FA
 6/18/18  EQM Midstream Partners, LP        10-Q/A      3/31/18    4:1M                                     Toppan Merrill/FA
11/04/16  EQM Midstream Partners, LP        8-K:1,2,8,911/01/16    5:674K                                   Toppan Merrill/FA
 8/01/14  EQM Midstream Partners, LP        8-K:1,2,8,9 7/29/14    7:1.5M                                   Toppan Merrill/FA
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Filing Submission 0001747009-24-000011   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)
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