Energy Transfer is a master limited partnership that owns and operates one of the largest and most diversified portfolios of energy assets in the United States. In total, the Company owns and operates approximately 120,000 miles of natural gas, crude oil, refined products, and natural gas liquids pipelines, terminals, and acquisition and marketing assets which are used to facilitate the purchase and sale of crude oil, natural gas, natural gas liquids, and refined products.

Summary:

Energy Transfer is looking for an intern to join our crude pipeline revenue accounting team in Houston, Texas. We encourage a culture of inquiry by always asking why, transforming data into meaningful information, and leveraging technology to streamline our processes
The Crude Pipeline Revenue Accounting Team is responsible for tracking, billing, analyzing, and reporting revenue transactions associated with the gathering and transportation services provided by Energy Transfer’s crude oil pipelines, produced water pipelines and disposal facilities, as well as merchant storage tank facilities. Energy Transfer owns and operates various crude oil trunk pipelines as well as crude oil and produced water gathering pipelines, through Energy Transfer’s wholly owned subsidiaries or joint venture interests. The Crude Pipeline Revenue Accounting team tracks and manages revenue billing, revenue recognition, and revenue collection to ensure compliance with ASC 606 GAAP accounting standards and provides critical accounting support, including but not limited to revenue contract review, tariff analysis, volumetric reconciliations, and financial statement variance analysis to support the operations of the crude oil business segment. In addition, the team manages the detailed revenue accounting and pipeline volumetric records to suffice various revenue disclosure requirements and to support timely and accurate reporting of revenue to the Securities Exchange Commission (SEC), Federal Energy Regulatory Commission (FERC), and our joint venture partners.  

Essential Duties and Responsibilities

• Prepare journal entries, account reconciliations, and analyze trends in P&L and balance sheet accounts
• Conduct financial variance analysis, comparing actual revenues and volumes against prior periods to identify and explain trends and anomalies behind the variances
• Follow pre-established best practice to manage all aspects of the monthly revenue billing, revenue recognition, and subsequent cash collection process to ensure accounting accuracy and completeness
• Support the review and analyze revenue contracts and tariffs pertaining to assigned assets to ensure accurate application of the revenue accounting recognition standards (ASC 606)
• Support the execution of quarterly financial and SOX audits to ensure compliance and accuracy
• Support and participate in accounting system, process automation, and data transformation projects, driving adoption of new features and functionalities to optimize team performance
• Communicate clearly and effectively with internal and external customers about issues and resolve problems
• Prepare supporting files for FERC/SEC quarterly and annual reporting deliverables
   

Requirements:

Education and/or Experience, Knowledge, Skills & Abilities:

To perform this job successfully, an individual must be able to perform each essential job duty satisfactorily. The requirements for this position are listed below:

• Currently enrolled in college majoring in Accounting or Finance

• Preferably junior status as of Fall 2027

• General requirements include self-motivated individuals, involvement in activities outside college studies.

• Above average GPA 

Preferred qualifications:

• Completion of introductory level accounting and/or finance courses before the commencement of the internship
• Strong computer and advanced Excel skills preferred
• Must possess a strong willingness to learn
• Ability to work independently with minimal supervision
• Strong written and verbal communication skills
• Must be able to adapt well to rapidly changing priorities and responsibilities
• Ability to organize, perform and prioritize various functions in a fast paced environment
• Must be a team player, and able to work effectively with a diverse workforce and with various levels within the organization

This is a twelve (12) week program starting in May 2027