Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1: Basis of Presentation Gulf South Pipeline Company, LP (Gulf South) is a wholly-owned subsidiary of Boardwalk Pipelines, LP (Boardwalk Pipelines), which is a wholly-owned subsidiary of Boardwalk Pipeline Partners, LP (Boardwalk Pipeline Partners). Boardwalk Pipeline Partners is a publicly-traded Delaware limited partnership formed in 2005. Loews Corporation (Loews) owns the general partner and the majority of the limited partnership interests of Boardwalk Pipeline Partners. The accompanying unaudited condensed financial statements of Gulf South were prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the accompanying condensed financial statements reflect all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial position as of September 30, 2013, and December 31, 2012, and the results of operations and comprehensive income for the three and nine months ended September 30, 2013 and 2012, and changes in cash flows and changes in partner's capital for the nine months ended September 30, 2013 and 2012. Reference is made to the Notes to Financial Statements in the 2012 Annual Report on Form 10-K, which should be read in conjunction with these unaudited condensed financial statements. The accounting policies described in Note 2 to the Financial Statements included in such Annual Report on Form 10-K are the same used in preparing the accompanying unaudited condensed financial statements. Net income for interim periods may not necessarily be indicative of results for the full year. Certain amounts reported within Total operating costs and expenses in the Condensed Statements of Income for the 2012 period have been reclassified to conform to the current presentation. The effect of the reclassification increased Operating and maintenance expenses and decreased Net gain on sale of operating assets by $0.7 million and $0.5 million for the three and nine months ended September 30, 2012, with no impact on Total operating costs and expenses, Operating income or Net Income. Additionally, interest expense had been reported net of interest income in the 2012 reporting period. In order to conform to the current presentation, $0.2 million and $0.5 million of interest income for the three and nine months ended September 30, 2012, have been reclassified from interest expense to interest income.

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Gulf South Pipeline Company, LP 10-Q