20250530Blattner Exhibit Nos. 22-25.pdf

Preston N. Carter, ISB No. 8462
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. INT-G-25-02
OF INTERMOUNTAIN GAS COMPANY
FOR THE AUTHORITY TO INCREASE
ITS RATES AND CHARGES FOR
NATURAL GAS SERVICE IN THE STATE
OF IDAHO
EXHIBIT 22 TO ACCOMPANY THE
DIRECT TESTIMONY OF LORI BLATTNER

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 1 of 6
I. PURPOSE
A. The Approval Authorization Policy and the accompanying Approval Authorization Manual is the
formal means of designating who has the authority to approve and bind the company for
transactions by MDU Resources Group, Inc. and certain of its subsidiaries.
B. The Approval Authorization Manual indicates minimum electronic or written signature
requirements by Approval Authority Level, and to whom the respective delegations have been
made.
II. SCOPE
A. This policy shall apply to Cascade Natural Gas Corporation, Intermountain Gas Company, Great
Plains Natural Gas Co. and Montana-Dakota utilities Co., all subsidiaries of MDU Energy
Capital, LLC (collectively"MDU Energy Capital" or"MDU Utilities Group"), MDU Resources
Group, Inc. ("MDU Resources") and Centennial Holdings Capital, LLC (Centennial Holdings)and
its subsidiaries.
III. DEFINITIONS
A. Approval Authorization Manual - means the Approval Authorization Manual with this policy which
designates the authorizations and required approvals for transactions generally applicable to the
companies within the scope of the policy.
B. Approval Authority Level—means for each of the companies within the scope of this policy, the
salary class and its associated level of approval authority.
C. Authorized Individual - means an individual(s) holding a salary class, title or office designated as
the minimum level of authorization or approval required for a transaction as shown on the
Approval Authority Levels.
D. Additional Review Required —notations identify associated salary class(es) and/or job titles
involved in specific transactions. The additional review may be an approval requirement or may
only be for informational or record-keeping purposes. Before the transaction is affected, the
signatures of the additional parties must be obtained.
IV. APPROVAL AUTHORITY LEVELS
Title Level
Director Internal Auditing E
Controller; Treasurer; VP, Energy Supply; VP, Engineering, Ops Services & EX
Compliance; VP, Field Operations & Customer Experience; VP, Business
Development& External Affairs; VP, Regulatory Affairs; Chief Information
Officer; Chief Human Resources, Administration & Safety Officer; Chief
Accounting & Regulatory Affairs Officer
Chief Legal Officer& Corporate Secretary; Chief Utilities Officer CLO, CUO
Chief Financial Officer CFO
President& CEO CEO
V. LIMITS OF THE AUTHORIZATION
A. The policy does not empower any individual or delegate to authorize a transaction that is
prohibited or restricted by other procedures, practices or policies of the company. In no case
shall the provisions of the policy be considered as taking precedence over administrative or
departmental instruction or practice which may require approval of a particular transaction at a
higher level or under more specific instructions.
B. It should be understood by the authorized approvers that this authority carries responsibility and
that each is accountable for their approvals. When a transaction involves a related party see
Corp Policy 85.
Case No.INT-G-25-02
L. Blattner,IGC
Exhibit No. 22
Page 1 of 6

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 2 of 6
VI. PROCEDURE
A. The accompanying Approval Authorization Manual is broken into three sections: Commitment
and Disbursements of Company Funds, Capital Expenditure Authorizations, and Contracts,
Written Execution. Each section applies to a specified transaction type.
B. The Authorized Individuals holding the salary class listed in the Approval Authority Level are
authorized to approve transactions for their department up to the dollar amount indicated in the
Approval Authorization Manual.
C. Authorized Individuals should recognize the applicable notes within the Approval Authorization
Manual and obtain such additional review if required. If there are additional policies that apply to
the transaction being approved, these must be followed as well as the Approval Authorization
Manual.
VII. ADMINISTRATION
A. The Controller has the responsibility for the overall administration of this Policy. The General
Accounting Manager of each company will maintain a file of the current"in-effect"Authorized
Individuals for Authority Approval Level as applicable to their associated company(ies).
Establishment of administrative procedures for compliance with the policy is the responsibility of
the officers and managers of the Company.
'�f�r��Tt\4MIQli1
Reviewed: N Approved:
Controller Presi e t and CEO
MDU Reso s Group, Inc. MDU Resources Group, Inc.
Date: 1-13-2025 Date: 1-8-2025
Case No.INT-G-25-02
L. Blattner,IGC
Exhibit No. 22
Page 2 of 6

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 3 of 6
COMMITMENT AND DISBURSEMENT OF COMPANY FUNDS
The "Expense or Capital Items" levels of authority are to be followed unless specifically stated as an
exception below. Expense reports and credit card charges always require immediate supervisor's
approval. Reference MDUR Corporate Policy 51.
Expense or Capital Items, including Purchase Order Approvals (except Minimum Approval Salary
as noted below) Class Required
Up to and including $10,000.00 36 - 37
(Supervisors&Managers only)
Up to and including $50,000.00 38 -40
Up to and including $100,000.00 41 -43
Up to and including $500,000.00 E, EX
Up to and including $500,000.01 and greater CLO, CUO, CFO, CEO
Exceptions to Expense or Capital Items: Minimum Approval Salary
Class Required
Coal Supply Purchases (Under previously approved contracts) 36 - 37
(Supervisors&Managers only)
Electric Power Purchases (Under previously approved contracts) 36 - 37
(Supervisors&Managers only)
Gas/Electric Derivative Settlements (Under previously approved contracts) 36 - 37
(Supervisors&Managers only)
Gas Supply Purchases (Under previously approved contracts) 36 - 37
(Contract Administrator, Natural Gas
Buyer, Supervisors&Managers only)
Carbon Compliance Purchases (Under previously approved plan) Director, Gas Supply
Jointly Owned Facilities Reimbursements: wygen(Black Hills Power),Coyote& Director, Generation
Big Stone(Ottertail Power)(Under previously approved owners'agreements)
Thunder Spirit MSA Payments (Under previously approved contracts) Director, Generation
Contributions & Donations to Civic and Charitable Organizations If over$1,000,funds should be
requested from the MDUR
Foundation
Intercompany Payments, Recurring Payments (Required Review by Accounting 36 - 37
Manager) (Supervisors&Managers only)
Interest Payments on Loan Agreements MDUR Treasury Dept
Land Account Disbursements (Required review by Director, Electric Transmission Land Agents only
Engineering monthly)
Additional Funding to MDU Land Account Director, Electric Transmission
Engineering
President& CEO Department Costs, up to $10,000 Asst to Chair, President& CEO
Moving Expenses (Refer to MDUR Corporate Policy 122-Relocation)
Office Furniture & Equipment(Consult with the Facilities and Administrative Services Use Expense and Capital Approval
Manager) Levels noted above
Payroll, Benefits, and Payroll Tax Related Payments Payroll Shared Services
Tax Payments greater than minimum approval level of authority
(Federal/State Income Tax,Federal/State Property Tax,Other City/State Imposed Taxes)
City/state taxes and property taxes Controller
Federal/State Income Taxes Director,Tax&Finance and Chief
Accounting&Regulatory Affairs Officer
Case No.IN I- - -02 Blattner,IGC
Exhibit No. 22
Page 3 of 6

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 4 of 6
Telecommunications bills Ent Finance & Compliance
Analyst
Tools, Attachments or Accessories Associated with Auto &Work Required Review by Fleet
Equipment(Refer to Utility Group Policy AD 101) Department if over$1,000
Maintenance and Repair of Company Vehicles, Work Equipment, and Required Review by Fleet
Trailers (Refer to Utility Group Policy OPS 25) Department if over$500
Tuition Reimbursement (Refer to MDUR Corporate Policy 140) Required Review by Human
Resources Personnel
PNC, Voyager, Visa Payments Accounts Payable Shared Services
CAPITAL EXPENDITURE AUTHORIZATIONS
Prior to incurring any capital expenditures, a capital work order must be created and approved in the Power
Plan system. Maximo initiated work orders must all be approved by a salary class 38-40 or above in Maximo
before being interfaced to Power Plan. Prior to approval, all construction authorizations requiring regulatory
certification must be reviewed by Regulatory Affairs.
Minimum approval level requirements are based on total construction/purchase/preliminary survey and
investigation (PS&I)expenditures including any retirement removal cost, salvage credit amounts and capital
overhead (ES/GA) but exclude Allowance for Funds Used During Construction (AFUDC), non-refundable
contributions in aid of construction (CIAC) and refundable customer advances for construction (CAC).
An Executive Summary will be required to be attached to the Power Plan work order for each work order
authorizing expenditures of$150,000 or more.
Refer to the Accounting for Capital Expenditures and Fixed Assets Policy (AD 114)to determine if
expenditures qualify as a capital investment.
A variance explanation of the amount actual expenditures exceeds the original authorized amount must be
provided in the "User Comment"tab of a work order if:
1. The work order is authorized for less than one million dollars and the actual expenditures exceed the
original authorization by $100,000 or more.
2. The work order is authorized for one million or more and the actual expenditures exceed 10% of the
original authorized amount.
Authorizations are not required for non-capital expense or billable work orders. The invoices associated with
these projects will be approved as required under the Commitment and Disbursement of Company Funds
section of this policy.
Budget Capital Expenditures Minimum Approval Salary
Class Required
Up to and including $50,000.00 38—40
Up to and including $200,000.00 41 —43
Up to and including $500,000.00 E, EX
Up to and including $500,000.01 and greater CLO, CUO, CFO
Non-Budget Capital Expenditures Minimum Approval Salary
Specific Funding Project Required Class Required
Up to and including $50,000.00 41 -43
Up to and including $200,000.00 E, EX
Up to and including $500,000.00 CLO, CUO, CFO
Up to and including $500,000.01 and greater CEO
Case No.INT-G-25-02
L. Blattner,IGC
Exhibit No. 22
Page 4 of 6

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 5 of 6
CONTRACTS, WRITTEN EXECUTION
Prior to execution, the following contracts shall be reviewed by the Legal Department:
1. Standard contracts for which an amount to be paid or received by a Company, or the value of an
obligation to be performed by or for a Company, is $500,000 or greater. A standard contract for
purposes of this policy provision shall mean an approved form contract maintained by the
Company.
2. Non-standard contracts for which an amount to be paid or received by a Company, or the value
of an obligation to be performed by or for a Company, is $100,000 or greater; or for which the
length of term of the contract is, or could be, greater than one year.
3. Contracts or contract provisions of which the individual reviewing or approving the contract has
questions, uncertainties, concerns or which create unusual obligations on the Company.
Third Party Contracts (work performed for others and includes engineering services;project management services and
construction services performed for others and primarily includes non-regulated activities) Prior to approval, all proposals
requiring regulatory certification must be reviewed by Regulatory Affairs. Approval levels are based on
anticipated gross revenue. Minimum approval level requirements are based on total contract value.
Accordingly, multi-year contracts approval requirements will be based on sum of each year's proposed work
to determine total contract value.
Contracts, Written Execution (except as noted below) Minimum Approval Salary
Class Required
Up to and including $10,000.00 36-37
(Supervisors&Managers only)
Up to and including $50,000.00 38-40
Up to and including $100,000.00 41 -43
Up to and including $500,000.00 E, EX
Up to and including $500,000.01 and greater CLO, CUO, CFO, CEO
Exceptions to Contracts, Written Execution: Minimum Approval Salary
Class Required
Coal Supply Contracts (Required Review by VP, Energy Supply) EX
Electric Power Contracts (Required Review by VP, Energy Supply) EX
Gas Supply Contracts (Required Review by VP, Energy Supply) EX
Carbon Compliance Plan (Required Review by VP, Energy Supply) EX
Gas Transportation Contracts (Contracts for Pipeline transportation service for EX
purchased natural gas)
Additions to and revision of contract exhibits related to system delivery 41-43
Agency Agreements
Natural gas procurement services for natural gas transport customers EX
Utility bill payment collection services EX
Service Line Extension Contracts up to and including $10,000 (All Main Energy Services Rep.
Line Extension Contracts and Service Line Extension Contracts over$10,000 should
follow the regular approval section above)
Derivative Transactions (Refer to MDUR Corporate Derivative Policy 21)
Authorized by MDUR Corporate Hedging Policy E, EX
Exceptions to MDUR Corporate Hedging Policy CLO, CUO, CFO, CEO
Case No.INT-G-25-02
L. Blattner,IGC
Exhibit No. 22
Page 5 of 6

AD-100.9
•MDU Resources Group, Inc. APPROVAL AUTHORIZATION POLICY Effective Date:
•MDU Utilities Group January 13,2025
Page 6 of 6
Real Estate Contracts
Purchase Agreements, Permit Applications, Release of Damages, 35 -43
Land Rights Receipts (Land Agents, Field Operations,
Engineering, Energy Services)
Easements, Permits, Releases, Crossings, Encroachments, EX
Assignments, Plats
Platted Easement Vacates District Managers,
Region Directors
Purchase/Disposal (deeds,closing documents,settlement statements) CLO, CUO, CFO, CEO
Research and Development Costs CEO
Surety Bond, Performance Bonds
Up to and including $100,000.00 EX
$100,000.01 and greater CLO, CUO, CFO, CEO
Contracts, Written Execution Without a Defined Financial Obligation: Minimum Approval Salary
Class Required
Confidentiality Agreements (to be logged/registered in Business Development) EX, CLO, CUO
Electric Territorial Service Agreements (Required Review-VP Energy Supply and CLO, CUO, CFO, CEO
VP Field Operations&Customer Experience)
Electric Service Agreements (Required Review by legal, Director of Regulatory Affairs, EX
and VP Energy Supply)(Rates 38,45 and Special Electric Contract Rates)
Franchise Agreements EX
Interconnect Agreements EX
Standard Large Volume Customer Natural Gas Service Agreements 38-40
required by Tariff
Non-Standard/ Flex Rate Large Volume Customer Natural Gas Service 41-43
Agreements required by Tariff
Special Contracts for Natural Gas Service requiring utility commission EX
approval
Reviewed: Approved:
� Vl • 3�^',�v
Controller Presideinf and CEO
MDU Resou s Group, Inc. MDU Resources Group, Inc.
Date: 1-13-2025 Date: 1-8-2025
Case No.INT-G-25-02
L. Blattner,IGC
Exhibit No. 22
Page 6 of 6

Preston N. Carter, ISB No. 8462
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. INT-G-25-02
OF INTERMOUNTAIN GAS COMPANY
FOR THE AUTHORITY TO INCREASE
ITS RATES AND CHARGES FOR
NATURAL GAS SERVICE IN THE STATE
OF IDAHO
EXHIBIT 23 TO ACCOMPANY THE
DIRECT TESTIMONY OF LORI BLATTNER

Intermountain Gas Company
2023 through 2024 Plant In Service
Funding Project FERC Acct Programmatic/Specific 2023 Closed to 2024 Closed to
FP Description No. FERC Acct Name Project Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
(FP)
Service Service
FP-101001 Gas Meters-Total Company IGC 381.0 Gas Meters Programmatic Y DARRAS 2023/12 2024/12 $ 9,667,562 $ 10,118,132 $ 19,785,694
FP-101003 Gas Regulators-Total Company IGC 383.0 Service Regulators Programmatic Y DARRAS 2023/12 2024/12 $ 583,076 $ 696,230 $ 1,279,306
FP-318180 Sys Safety&Integrity Mains Rpl-ID 376.0 Mains Programmatic Y DARRAS 2023/12 2024/12 $ 1,772,032 $ 1,087,477 $ 2,859,509
FP-318181 Sys Safety&Integrity Srvcs Rpl-ID 380.0 GPNG,IGC,MDU-Services Programmatic Y DARRAS 2023/12 2024/12 $ 1,881,581 $ 1,078,989 $ 2,960,569
FP-318191 Fixed Network Equipment-IGC 397.0 IGC Communication Equipment Programmatic Y DARRAS 2023/12 2024/12 $ 1,641,785 $ 165,049 $ 1,806,834
FP-318758 Rf-Nampa-4.1mi 12"S Ustick Rd Ph.3 376.0 Mains Specific Y DARRAS 2024/12 $ - $ 11,379,688 $ 11,379,688
FP-319069 RF;SV LAT COMPRESSOR 368.1 Gas Compressor Station Specific Y DARRAS 2023/12 2024/01 $ 7,824,717 $ 380,511 $ 8,205,229
FP-320646 GR-BOI-12S SOUTH BOISE HP LOOP 376.0 Mains Specific Y DARRAS 2023/03 2024/01 $ 12,365,432 $ (569,309) $ 11,796,123
FP-321625 CONST KUNA GATE-MERIDAN-NWP FAC 303.0 Misc.Intangible Plant Specific Y DARRAS 2023/12 $ 4,902,384 $ - $ 4,902,384
FP-321626 RF-KUNA-GT-R-KUNA GATE RS 379.0 Meas&Reg Eq City Specific Y DARRAS 2023/12 2024/01 $ 1,482,619 $ 185,502 $ 1,668,122
FP-322390 GR;6"PE-BOISE-E.COLUMBIA 376.0 Mains Specific Y JDARRAS 2024/04 1$ - $ 1,194,240 $ 1,194,240
FP-323556 FRL;IF;Pancheri Dr Bridge 6"HDD 376.0 Mains Specific Y DARRAS 2023/09 2024/01 $ 1,302,692 $ (31,783) $ 1,270,909
FP-323849 WAPELLO COMPRESSOR LAND 365.1 IGC Land&Land Rights Specific Y DARRAS 2023/10 $ 2,868,412 $ - $ 2,868,412
FP-101009 Gas Services Growth-Twin Falls Dist 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 2,065,066 $ 2,140,548 $ 4,205,614
FP-101010 Gas Services Growth-Idaho Falls Dis 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 1,909,152 $ 2,812,297 $ 4,721,449
FP-101015 Gas Services Growth-Pocatello Dist 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 754,547 $ 960,824 $ 1,715,370
FP-101018 Gas Mains Growth-Idaho Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 946,561 $ 1,348,666 $ 2,295,227
FP-101019 Gas Mains Growth-Boise District 376.0 Mains Programmatic Y IMARTUSCELLI 2023/12 2024/12 $ 1,494,516 $ 2,730,689 $ 4,225,205
FP-101021 Gas Mains Growth-Twin Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 1,045,923 $ 838,788 $ 1,884,711
FP-101027 Gas Services Growth-Nampa District 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 4,565,442 $ 5,712,960 $ 10,278,402
FP-101030 Gas Services Growth-Boise District 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 3,687,477 $ 4,360,779 $ 8,048,256
FP-101054 Gas Mains Growth-Pocatello District 376.0 Mains Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 518,424 $ 209,881 $ 728,305
FP-101065 Gas Mains Growth-Nampa District 376.0 Mains Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 3,597,450 $ 3,136,112 $ 6,733,562
FP-101513 Gas Vehicles-IGC 392.2 Transportation Equipmen Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 1,190,059 $ 926,506 $ 2,116,565
FP-200004 Gas Work Equipment-IGC 392.1 Trailers Programmatic Y MARTUSCELLI 2023/12 2024/12 $ 2,076,657 $ 1,575,275 $ 3,651,932
FP-300217 UG-Work Asset Management 303.0 Misc.Intangible Plant Specific Y MARTUSCELLI 2024/06 $ - $ 6,176,123 $ 6,176,123
FP-323848 INST 2NM/6NM MIDDLETON INDUST MDLTN 376.0 Mains Specific Y MARTUSCELLI 2024/07 $ - $ 1,053,544 $ 1,053,544
FP-324591 UG-Locusview Software IGC 303.0 Misc.Intangible Plant Specific Y MARTUSCELLI 2024/05 $ - $ 1,997,257 $ 1,997,257
Capital Lease Locusview Lease 397.0 IGC Communication Equipment Specific N 2024/02 $ - $ 379,348 $ 379,348
FP-101004 SERVICES-CIAC 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ (3,162) $ (9,935) $ (13,097)
FP-101005 MAINS-CIAC 376.0 Mains Programmatic N 2023/12 2024/12 $ (3,165) $ (1,472) $ (4,636)
FP-101006 Gas Services Replace-Twin Fall Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ 21,300 $ 42,685 $ 63,984
FP-101008 Personal Computers&Peripherals IGC 391.0 IGC Office Furniture&Equip Programmatic N 2023/12 2024/12 $ 187,602 $ 138,134 $ 325,736
FP-101011 Gas Services Repl-Idaho Falls Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ (29,960) $ 28,602 $ (1,358)
FP-101013 Gas Services Replace-Pocatello Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ 26,993 $ 34,320 $ 61,313
FP-101016 Gas Services Replace-Nampa Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ 16,746 $ 13,532 $ 30,278
FP-101020 Gas Mains Replace-Boise District 376.0 Mains Programmatic N 2023/12 2024/12 $ 227,561 $ 634,109 $ 861,671
FP-101028 Gas Services Replace-Boise Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2023/12 2024/12 $ 85,978 $ 104,076 $ 190,055
FP-101032 4"PL MAIN-GROWTH-IDAHO FALLS 376.0 Mains Programmatic N 2023/09 2024/11 $ (30,976) $ (33,346) $ (64,323)
FP-101033 Gas Mains Replace-Nampa District 376.0 Mains Programmatic N 2023/12 2024/12 $ 428,846 $ 383,242 $ 812,088
FP-101040 4"PL MAIN-GROWTH-BOISE 376.0 Mains Programmatic N 2023/10 2024/09 $ (70,357) $ (63,806) $ (134,163)
FP-101041 4"PL MAIN-GROWTH-TWIN FALLS 376.0 Mains Programmatic N 2023/09 $ (30,500) $ - $ (30,500)
FP-101045 4"ST MAIN-GROWTH-NAMPA 376.0 Mains Programmatic N 2024/02 $ - $ (2,765) $ (2,765)
FP-101047 2"ST MAIN-GROWTH-NAMPA 376.0 Mains Programmatic N 2023/09 $ (2,892) $ - $ (2,892)
FP-101052 Reg Stat-GROWTH-NAMPA-Install 378.0 Meas&Reg Equip Gen Programmatic N 2024/09 $ - $ (14,843) $ (14,843)
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 1 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-101057 Reg Stat-REPLACE-TWIN FALL-Install 378.0 Meas&Reg Equip Gen Programmatic N 2024/12 $ - $ 102,821 $ 102,821
FP-101058 4"PL MAIN-GROWTH-POCATELLO 376.0 Mains Programmatic N 2024/05 $ - $ (5,928) $ (5,928)
FP-101060 Gas Mains Replace-Twin Falls Dist 376.0 Mains Programmatic N 2023/12 2024/12 $ 74,538 $ 13,872 $ 88,410
FP-101063 Gas Mains Replace-Idaho Falls Dist 376.0 Mains Programmatic N 2023/12 2024/12 $ 30,978 $ 90,998 $ 121,976
FP-101064 IT Network Equipment-IGC 390.0 Structures&Improvement Programmatic N 2023/12 2024/12 $ 24,591 $ 24,437 $ 49,028
FP-101066 Gas Mains Replace-Pocatello Dist 376.0 Mains Programmatic N 2023/12 2024/12 $ 112,534 $ 223,606 $ 336,140
FP-101069 4"PL MAIN-GROWTH-NAMPA 376.0 Mains Programmatic N 2023/09 2024/07 $ (48,341) $ (48,537) $ (96,878)
FP-101087 UG-Customer Self Service Web/IVRIGC 303.0 Misc.Intangible Plant Specific N 2023/01 2024/01 $ 176,912 $ 213,812 $ 390,724
FP-300223 Toughbook Replacements-IGC 391.0 IGC Office Furniture&Equip Programmatic N 2023/12 2024/12 $ 225,984 $ 170,479 $ 396,463
FP-302901 Turbine Engine Upgrade Namp LNG 363.1 IGC Purification Eq.-LNG N Specific N 2024/01 $ - $ (374,466) $ (374,466)
FP-305080 Office Structure&Equip-Boise GO 390.0 Structures&Improvement Programmatic N 2023/12 2024/12 $ 40,947 $ 239,070 $ 280,017
FP-316050 UG-GIS Landbase Repl and Enhanc 303.0 Misc.Intangible Plant Specific N 2023/03 $ 314,930 $ - $ 314,930
FP-316231 Rplc Master Control Cntr Nampa LNG 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/01 $ (18,026) $ - $ (18,026)
FP-316599 McCains Expansion Burley 303.0 Misc.Intangible Plant Specific N 2023/09 $ (801,247) $ - $ (801,247)
FP-316760 Obendorf Farm Matthews Rd 6"Y 376.0 Mains Specific N 2023/09 $ (138,383) $ - $ (138,383)
FP-317013 UG-PCAD Upgrade to v7-IGC 303.0 Misc.Intangible Plant Specific N 2024/09 $ - $ (11,988) $ (11,988)
FP-317016 Nampa LNG-Turbine Bldg Vent System 361.1 IGC Structrs&Impr-LNG Namp Specific N 2024/09 $ - $ 418,914 $ 418,914
FP-317205 NorthGate 2",4",6"Main grwth Poc 376.0 Mains Specific N 2024/05 $ - $ (45,644) $ (45,644)
FP-317284 Instl Grvl&Frnch Drain Pocatello 390.0 Structures&Improvement Specific N 2023/01 $ (11,875) $ - $ (11,875)
FP-317285 Instl Pipe Racks-Pocatello Office 393.0 Stores Equipment Specific N 2024/10 $ - $ 17,072 $ 17,072
FP-317520 Instl 4"MN Trident Sub#1 Star 376.0 Mains Specific N 2024/03 $ - $ (102,791) $ (102,791)
FP-317543 RNG;REG 50166;B6 JEROME 378.0 Meas&Reg Equip Gen Specific N 2023/01 $ 11,178 $ - $ 11,178
FP-317556 RNG;REG 50165;B6 JEROME 378.0 Meas&Reg Equip Gen Specific N 2023/01 $ 632 $ - $ 632
FP-317557 RNG;0-50167&CHROM;B6 JEROME 378.0 Meas&Reg Equip Gen Specific N 2023/01 2024/03 $ (1,619) $ 12,371 $ 10,752
FP-317742 Tools&Minor Work Equip IGC 394.0 IGC Tools,Shop,&Garage Equip Programmatic N 2023/12 2024/12 $ 53,774 $ 123,637 $ 177,412
FP-317749 HPSS Replacements IGC 376.0 Mains Programmatic N 2023/12 2024/12 $ 11,324 $ 479,922 $ 491,245
FP-318098 Dist Reg Station Growth IGC 378.0 Meas&Reg Equip Gen Programmatic N 2023/12 2024/12 $ 20,507 $ 41,145 $ 61,652
FP-318173 Dist Reg Station Replace IGC 378.0 Meas&Reg Equip Gen Programmatic N 2023/12 2024/12 $ 292,491 $ 224,268 $ 516,759
FP-318182 Gas Cathodic Protection-ID 367.1 Transmission Mains Programmatic N 2023/12 2024/12 $ 374,161 $ 424,604 $ 798,765
FP-318196 Gas SCADA Equipment-IGC 397.0 IGC Communication Equipment Programmatic N 2024/12 $ - $ 1,984 $ 1,984
FP-318210 Communications Equipment IGC 397.0 IGC Communication Equipment Programmatic N 2023/12 2024/12 $ 53,643 $ 9,221 $ 62,864
FP-318230 Mason Creek Landing Phase 1-2 376.0 Mains Specific N 2024/07 $ - $ (24,363) $ (24,363)
FP-318304 Purchase PMD-Halley 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 10,703 $ - $ 10,703
FP-318308 Reg Station Trng Trlr 394.0 1 IGC Tools,Shop,&Garage Equip Specific N 2024/09 $ - $ 30,632 $ 30,632
FP-318355 Install 9,065 of 2"Y&2,100 of 4"Y 376.0 Mains Specific N 2024/07 $ - $ (19,354) $ (19,354)
FP-318433 Purch Metrotech line locator Hailey 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 3,292 $ 3,292
FP-318538 Nampa LNG-Joy Bldg Vent System 361.1 IGC Structrs&Impr-LNG Namp Specific N 2024/09 $ - $ 141,597 $ 141,597
FP-318591 GR-KUNA-6"S PORTER ST HP EXTENSION 376.0 Mains Specific N 2023/02 $ 6,206 $ - $ 6,206
FP-318664 Rpl Cubicles/Desks Pocatello Office 391.0 IGC Office Furniture&Equip Specific N 2023/09 $ 81,605 $ - $ 81,605
FP-318668 Repl Carpet in Pocatello Office 390.0 Structures&Improvement Specific N 2023/09 2024/01 $ 23,678 $ (3,207) $ 20,471
FP-318720 Replace Sensit CGI's Twin Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/04 $ 8,848 $ - $ 8,848
FP-318736 Replace/Upgrade PMD Twin Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/05 $ 42,737 $ - $ 42,737
FP-319068 RP;8"T-MAIN;SHOS;300'HDD CANAL 367.1 Transmission Mains Specific N 2023/07 2024/01 $ 789,830 $ 709 $ 790,540
FP-319268 Instl Main NY Landing Sub Nampa 376.0 Mains Specific N 2024/11 $ - $ (122,560) $ (122,560)
FP-319501 RP-LV MTR-ITAFOS in Soda Springs 385.0 Ind.Meas.&Reg.Statio Specific N 2024/07 $ - $ 311,434 $ 311,434
FP-319699 UG CC&B 2.7 Upgrade IGC 303.0 Misc.Intangible Plant Specific N 2023/01 $ 3,430 $ - $ 3,430
FP-319718 Instl Main Middleton Rd/1-84 Nampa 376.0 IMains ISpecific N 2023/01 $ 45,278 $ - $ 45,278
FP-319766 RP-EAGLE-6"S REPLACE BOISE RIVER HP 376.0 Mains Specific N 2023/08 2024/01 $ 191,408 $ 704 $ 192,112
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 2 of 8

Funding Project FP Description FERC Programmatic 2023 Closed to 2024 Closed to
(FP) No.. FERC Acct Name Projectt Specific Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-319806 RF-MER-6"PE CHINDEN-MERID TO LOCUST 376.0 Mains Specific N 2023/03 $ 207,706 $ - $ 207,706
FP-319809 FRL-MER-10SVICTORY-LOCUST GROVE 376.0 Mains Specific N 2023/02 2024/01 $ 478,544 $ 150,699 $ 629,243
FP-320008 RP;8"TM;JEROME,300'HDD CANAL, 367.1 Transmission Mains Specific N 2023/02 $ 145,293 $ - $ 145,293
FP-320022 RP;RS-50072,BUHL 378.0 Meas&Reg Equip Gen Specific N 2023/10 2024/01 $ 150,835 $ 109,446 $ 260,281
FP-320100 RP-RS-60055-Pocatello 378.0 Meas&Reg Equip Gen Specific N 2023/10 2024/01 $ 121,844 $ 16,158 $ 138,002
FP-320108 Industrial Reg Stations Growth-IGC 385.0 Ind.Meas.&Reg.Statio Programmatic N 2023/12 $ 8,031 $ - $ 8,031
FP-320111 Industrial Reg Stations-Replace-IGC 385.0 Ind.Meas.&Reg.Statio Programmatic N 2023/12 2024/01 $ (1,873) $ (19,215) $ (21,088)
FP-320611 RP-MER-4"S-6"S-RS-40220 376.0 Mains Specific N 2023/12 2024/01 $ 23,979 $ 5,098 $ 29,077
FP-320642 RP-MER-4"S-RS-40216 376.0 Mains Specific N 2023/08 2024/01 $ 3,053 $ 1,397 $ 4,450
FP-320644 Rpl Main Bridge Crossing McCammon 376.0 Mains Specific N 2023/04 $ 45,975 $ - $ 45,975
FP-320647 GR-R-BOI-R-40227 VIC-CLVER RS 378.0 Meas&Reg Equip Gen Specific N 2023/12 2024/01 $ 294,722 $ 131,335 $ 426,057
FP-320755 RP;4"HP,GOODING,RS-50103 REPLA 376.0 Mains Specific N 2024/01 $ - $ 196,881 $ 196,881
FP-320989 GR;4"STEEL HP,JEROME,13,100' 376.0 Mains Specific N 2023/01 $ 9,452 $ - $ 9,452
FP-321003 GR-Idaho Falls-Riverbend LV HP Main 376.0 Mains Specific N 2023/01 $ 1,344 $ - $ 1,344
FP-321088 Repl Main Midland&Sunny Ln Nampa 376.0 Mains Specific N 2023/03 $ 82,158 $ - $ 82,158
FP-321095 Repl Main Sunny Ln&Liberty Nampa 376.0 Mains Specific N 2024/02 $ - $ 72,003 $ 72,003
FP-321103 Repl Main Lone Star&N Park Nampa 376.0 Mains Specific N 2023/03 $ 70,286 $ - $ 70,286
FP-321119 RP;4"HP,TWIN FALLS,1000' 376.0 Mains Specific N 2023/07 2024/01 $ 407,249 $ 49,757 $ 457,006
FP-321185 GR;RS-50199,JEROME 378.0 Meas&Reg Equip Gen Specific N 2023/01 $ 14,219 $ - $ 14,219
FP-321186 RP;RS-50110,DERBY ROAD 378.0 Meas&Reg Equip Gen Specific N 2023/09 2024/01 $ 422,429 $ 49,130 $ 471,559
FP-321189 Weldng Air Purifying Resp-Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/11 $ 22,243 $ - $ 22,243
FP-321197 Repl PMD with LZ-30 RMLD Pocatello 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 32,706 $ - $ 32,706
FP-321268 UG Thoughtspot Betterment IGC 303.0 Misc.Intangible Plant Specific N 2023/01 2024/01 $ 50,209 $ 67,074 $ 117,283
FP-321331 UG-CC&B Upgrade&Betterments IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 499,369 $ 499,369
FP-321344 Rpl MN Lone Star&Cobblestone Nmpa 376.0 Mains Specific N 2023/03 $ 62,344 $ - $ 62,344
FP-321438 IGC Field Offices UPS Replacement 391.0 IGC Office Furniture&Equip Specific N 2023/08 $ 5,484 $ - $ 5,484
FP-321548 RF-Nampa-R-Ustick&Middleton Land 374.0 IGC Land&Land Rights Specific N 2023/11 2024/01 $ 10,964 $ 1,005 $ 11,970
FP-321549 RF-Nampa-R-Ustick&Friar Land 374.0 IGC Land&Land Rights Specific N 2023/11 2024/02 $ 23,073 $ 8,929 $ 32,002
FP-321551 RF-Nampa-R-Ustick&Northside Land 374.2 Land Rights Specific N 2023/07 2024/01 $ 25,926 $ 4,017 $ 29,943
FP-321552 UG-PowerPlan Upgrade 2024 IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 114,841 $ 114,841
FP-321553 RF-Nampa-R-Ustick&11th Land 374.0 IGC Land&Land Rights Specific N 2023/11 2024/01 $ 21,856 $ 13,102 $ 34,958
FP-321561 RF-Nampa-R-46 Ustick&Northside 378.0 Meas&Reg Equip Gen Specific N 2024/10 $ - $ 225,992 $ 225,992
FP-321566 RPL Turbine Fuel Valve-Nampa LNG 363.1 IGC Purification Eq.-LNG N Specific N 2023/01 $ 7,923 $ - $ 7,923
FP-321569 Vaporizer Pipe Upgrade Phase 2 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/03 $ (416) $ - $ (416)
FP-321575 Jerome Compressor equpment upgrade 368.1 Gas Compressor Station Specific N 2023/11 $ 19,575 $ - $ 19,575
FP-321581 PUR Snow Blower for Rexburg LNG 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2023/01 $ 4,271 $ - $ 4,271
FP-321592 Purch Vehicle Pressure Washer Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/01 $ 1,222 $ - $ 1,222
FP-321657 Replace Materials on Tank Nampa LNG 362.1 IGC Gas Holders-LNG Nampa Specific N 2023/01 $ (14,739) $ - $ (14,739)
FP-321744 GR-IdahoFalls-Riverbend Service 6P 380.0 GPNG,IGC,MDU-Services Specific N 2023/04 $ 733 $ - $ 733
FP-321869 GR-Idaho Falls-IMP LV 6"PE Main 376.0 Mains Specific N 2023/04 $ 33,901 $ - $ 33,901
FP-321890 583-2073 NM New Haven Sub Twn Falls 376.0 Mains Specific N 2023/04 $ 179,269 $ - $ 179,269
FP-321901 GR;R-50201;TWIN FALLS 378.0 Meas&Reg Equip Gen Specific N 2023/03 2024/01 $ 2,780 $ (16) $ 2,764
FP-321933 RF;4"HP;MERD;FRANKLIN RD EXTENS 376.0 Mains Specific N 2023/08 $ 552,062 $ - $ 552,062
FP-321938 GR;4"STEEL HP,JEROME,9,000',B1 376.0 Mains Specific N 2023/01 2024/01 $ (46,070) $ 281,958 $ 235,888
FP-321939 RNG;METER,JEROME,131 385.0 Ind.Meas.&Reg.Statio Specific N 2024/02 $ - $ (142,361) $ (142,361)
FP-321942 RNG;RS-50203,JEROME,Bl 378.0 Meas&Reg Equip Gen Specific N 2024/02 $ - $ (388,059) $ (388,059)
FP-321943 RNG;0-50204&CHROM,JEROME,Bl 378.0 Meas&Reg Equip Gen ISpecific N 2024/02 $ - $ 6,67,330 $ 667,330
FP-321964 JUG-Irth Solutions Software IGC 1 303.0 IMisc.Intangible Plant ISpecific N 2023/03 1 $ 168,613 1$ - $ 168,613
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 3 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-322125 NEW DEEP ANODE GB-BOISE DISTRICT 376.0 Mains Specific N 2023/04 $ 5,484 $ - $ 5,484
FP-322137 RP;Eagle-6"S River Meadow&Eagle 376.0 Mains Specific N 2023/07 $ 179,002 $ - $ 179,002
FP-322216 Nampa LNG-Seal Gas PRV9 Upgrade 362.1 IGC Gas Holders-LNG Nampa Specific N 2023/01 $ 9,558 $ - $ 9,558
FP-322227 RP;6"ST-AM FALLS-LAMB WESTON 376.0 Mains Specific N 2023/10 2024/01 $ (401,087) $ 462,562 $ 61,474
FP-322290 LNG Scada Hardware Upgr Nampa IGC 391.0 IGC Office Furniture&Equip Specific N 2023/06 $ 6,960 $ - $ 6,960
FP-322349 Purchase Snow Blower for Hailey 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/04 $ 1,696 $ - $ 1,696
FP-322362 Purchase 4 Sensit G3's for Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/05 $ 16,793 $ - $ 16,793
FP-322363 Purchase 4 Sensit LZ30's for Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 50,954 $ 50,954
FP-322366 Instl Safety Roof Hatch Rail Nampa 390.0 Structures&Improvement Specific N 2023/06 $ 3,963 $ - $ 3,963
FP-322381 RP;4"PE-BOISE-HWY 21 376.0 Mains Specific N 2023/07 $ 147,509 $ - $ 147,509
FP-322401 Purchase(4)Sensit G3's Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/07 $ 16,793 $ - $ 16,793
FP-322421 RF;EAGLE-4"PE N BALLANTYNE UN 376.0 Mains Specific N 2023/04 $ 25,511 $ - $ 25,511
FP-322461 RF;2"PE-HAILEY-AVIATION DR 376.0 Mains Specific N 2023/07 $ 34,780 $ - $ 34,780
FP-322520 PURCH SET OF REELS WELD TRUCK NAMPA 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/10 $ - $ 2,286 $ 2,286
FP-322527 Pur(5)Gas Trac LZ30s Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 53,475 $ - $ 53,475
FP-322539 Purch(3)Metro Tech VM810 Id Fls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/05 $ - $ 9,869 $ 9,869
FP-322548 Instl Exit Man Gates Idaho Falls 390.0 Structures&Improvement Specific N 2024/12 $ - $ 3,628 $ 3,628
FP-322576 Purchase VIVID Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 29,898 $ - $ 29,898
FP-322579 Pur PE Squeeze off tool Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/08 $ 14,430 $ - $ 14,430
FP-322581 Rpl Main Unvsty Blvd/Hwy 20 Rexburg 376.0 Mains Specific N 2023/11 2024/01 $ 103,037 $ 14,500 $ 117,537
FP-322756 Pur Gas SCADA backup solution IGC 391.0 IGC Office Furniture&Equip Specific N 2023/12 $ 29,354 $ - $ 29,354
FP-322761 Rpl Sidewalk Front Entrance Jerome 390.0 Structures&Improvement Specific N 2024/01 $ - $ 41,641 $ 41,641
FP-322767 Tool set for Jrome Comp.Sta. 368.1 Gas Compressor Station Specific N 2023/11 $ 8,321 $ - $ 8,321
FP-322768 Awning and Lighting at Jrome Comp 368.1 Gas Compressor Station Specific N 2023/09 2024/01 $ 11,072 $ 15,787 $ 26,859
FP-322770 Vaprzr and product hose covers-Rexb 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2023/09 $ 7,823 $ - $ 7,823
FP-322816 Purchase RMLD Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 17,634 $ - $ 17,634
FP-322833 PUR Noise Dosimeters-Salty Mng-G.O. 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/04 $ 3,294 $ - $ 3,294
FP-322913 UG PUR AR/VR Training Boise G.O. 303.0 Misc.Intangible Plant Specific N 2023/12 2024/02 $ 50,254 $ 5,954 $ 56,208
FP-322920 Repl Garage Door Openers Twin Falls 390.0 Structures&Improvement Specific N 2024/06 $ - $ 2,139 $ 2,139
FP-322939 Pur Inspection Camera Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/08 $ 1,506 $ - $ 1,506
FP-322990 Repl VMware Hosts IGC GO 391.0 IGC Office Furniture&Equip Specific N 2023/05 $ 67,061 $ - $ 67,061
FP-323013 REPLACE RADIO REPEATERS IGC 397.0 IGC Communication Equipment Specific N 2023/07 $ 17,612 $ - $ 17,612
FP-323051 Nampa LNG-Pur Skid Valve Replace 363.1 IGC Purification Eq.-LNG N Specific N 2024/08 $ - $ 519,187 $ 519,187
FP-323053 Regulator Station Test Bench 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/05 $ 54,762 $ - $ 54,762
FP-323056 PUR Dry Well Temp Calibrator,BOISE 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/08 $ 7,820 $ - $ 7,820
FP-323057 Dual Dry Well Temp Calib Pocatello 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/09 $ 7,822 $ - $ 7,822
FP-323066 Purchase RMLD for Twin Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/06 $ - $ 18,343 $ 18,343
FP-323103 Purchase LZ30 Jerome 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/06 $ - $ 11,591 $ 11,591
FP-323106 Instl Automatic Gate Jerome 390.0 Structures&Improvement Specific N 2024/10 $ - $ 20,850 $ 20,850
FP-323112 Pur Secure Cabinets/Shelving Jerome 391.0 IGC Office Furniture&Equip Specific N 2024/05 $ - $ 4,817 $ 4,817
FP-323114 Renovate IGC GO Entrance Landscape 390.0 Structures&Improvement Specific N 2024/10 $ - $ 251,027 $ 251,027
FP-323119 Rpl Conf Rm display/projector Jerme 398.0 Miscellaneous Equipment Specific N 2024/02 $ - $ 12,038 $ 12,038
FP-323161 Install New Pipe Rack Jerome 393.0 Stores Equipment Specific N 2024/06 $ - $ 19,041 $ 19,041
FP-323163 Purch Odorometer for Burley 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/11 2024/01 $ 10,652 $ 692 $ 11,344
FP-323171 Purch Odorometer for Halley 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/09 $ 5,619 $ - $ 5,619
FP-323179 UG-Records Mgmt Software IGC 1 303.0 IMisc.Intangible Plant Specific N 2023/12 $ 6,569 $ - $ 6,569
FP-323206 Purchase RD 8100 Locator Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/07 $ 5,954 $ - $ 5,954
FP-323208 Pur Sensit Smart Cal Stn Payette 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 9,269 $ 9,269
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 4 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-323239 RPL MN-SHORTED CASING-ID 376.0 Mains Programmatic N 2023/12 2024/12 $ 10,538 $ 103,850 $ 114,388
FP-323251 Repl Emerg Exit Lights at Boise GO 390.0 Structures&Improvement Specific N 2023/01 $ 30 $ - $ 30
FP-323266 INST 2"&6"NM PURPLE SAGE MLDTN 376.0 Mains Specific N 2023/06 $ 363,991 $ - $ 363,991
FP-323276 Repl Door Controller Nampa 390.0 Structures&Improvement Specific N 2023/02 $ 6,648 $ - $ 6,648
FP-323293 RPL R-30075,IDT Bridge proj,Nampa 379.0 Meas&Reg Eq City Specific N 2023/01 2024/01 $ 21,564 $ (17) $ 21,547
FP-323316 FRL;4"STEEL HP,NAMPA,PHYLLIS CA 376.0 Mains Specific N 2023/03 $ 108,458 $ - $ 108,458
FP-323344 Repl Main Rolling Hills Boise 376.0 Mains Specific N 2023/01 $ 22,406 $ - $ 22,406
FP-323346 INST4"NM MCMILLAN RD NAMPA 376.0 Mains Specific N 2023/04 $ 925 $ - $ 925
FP-323392 INST 4"NM HAPPY VALLEY RD NAMPA 376.0 Mains Specific N 2023/08 $ 457,658 $ - $ 457,658
FP-323417 NmpaLNG-Fire Well 2 Pump Shaft Repl 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/03 $ (238) $ - $ (238)
FP-323437 RPL MN ROBINSON RD&AIRPORT NAMPA 376.0 Mains Specific N 2023/03 $ 139,277 $ - $ 139,277
FP-323476 Nmpa LNG-Expander Actuator Replace 363.1 IGC Purification Eq.-LNG N Specific N 2023/03 $ 353 $ - $ 353
FP-323479 RING;ADA CNTY LANDFILL ODOR&CHROM 378.0 Meas&Reg Equip Gen Specific N 2024/12 $ - $ (658,997) $ (658,997)
FP-323480 RNG;ADA CNTY LANDFILL REG R-40234 378.0 Meas&Reg Equip Gen Specific N 2024/12 $ - $ (1,013,302) $ (1,013,302)
FP-323481 RNG;ADA COUNTY LANDFILL 61N STEEL 376.0 Mains Specific N 2024/11 $ - $ 977,805 $ 977,805
FP-323482 RING;ADA CNTY LANDFILL METER 385.0 Ind.Meas.&Reg.Statio Specific N 2024/12 $ - $ 49,677 $ 49,677
FP-323483 Purchase Ops 104 Sockets Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/08 $ 5,215 $ - $ 5,215
FP-323487 Purch OPS 104-Socket Set Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/04 $ 8,508 $ - $ 8,508
FP-323489 Purchase Tapping Tools Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/01 $ 2,766 $ - $ 2,766
FP-323510 PUR 2 new CGIs to be in compliance 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2023/01 $ 6,603 $ - $ 6,603
FP-323519 PUR Vacuum Pump IGC Meter Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/04 $ 11,771 $ - $ 11,771
FP-323536 Nampa LNG-Turbine PLC Replacement 362.1 IGC Gas Holders-LNG Nampa Specific N 2023/05 $ 14,359 $ - $ 14,359
FP-323560 RP;101N HP IFL_SHELLEY 376.0 Mains Specific N 2023/04 $ 738,954 $ - $ 738,954
FP-323563 Pur Fork Spredder Attachment Jerome 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/09 $ 15,253 $ - $ 15,253
FP-323565 Purchase Stihl Conc Saw Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/02 $ 2,719 $ - $ 2,719
FP-323580 Instl Main Columbia Rd Boise 376.0 Mains Specific N 2023/03 $ 172,929 $ - $ 172,929
FP-323591 INST PIPING FOR NEW IRS 30228 376.0 Mains Specific N 2023/08 $ 23,115 $ - $ 23,115
FP-323593 Nampa LNG-Security Barrier 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/05 $ 23,983 $ - $ 23,983
FP-323620 RMDL WST REG OFF FOR CXT MOVE 390.0 Structures&Improvement Specific N 2023/04 $ 65,196 $ - $ 65,196
FP-323632 PUR cooler for site main generator 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2023/05 $ 4,138 $ - $ 4,138
FP-323643 RP PIPING FOR IRS 60065 POCATELLO 376.0 Mains Specific N 2023/10 2024/01 $ 28,433 $ 880 $ 29,313
FP-323653 Purchase Sensit G2 Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 2,961 $ - $ 2,961
FP-323664 REPL 8"TRNS MAIN ROBINSON 367.1 Transmission Mains Specific N 2023/04 $ 30,425 $ - $ 30,425
FP-323670 Nampa LNG-BOG Pipe System Upgrade 362.1 IGC Gas Holders-LNG Nampa Specific N 2023/09 $ 287,704 $ - $ 287,704
FP-323700 UG-FixedNetwork Server APP Upgr IGC 303.0 Misc.Intangible Plant Specific N 2023/12 2024/01 $ 25,695 $ 0 $ 25,696
FP-323707 Replace Fire Suppression System 390.0 Structures&Improvement Specific N 2024/04 $ - $ 92,265 $ 92,265
FP-323710 Construct 3 offices in West Region 390.0 Structures&Improvement Specific N 2023/09 $ 47,779 $ - $ 47,779
FP-323714 Puchase Sensit Gold Gas Trac Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/03 $ 10,915 $ - $ 10,915
FP-323716 INS 6"NM MIDDLETON RD TO KCID NAMPA 376.0 Mains Specific N 2023/03 $ 357,238 $ - $ 357,238
FP-323719 Nampa LNG-Mole Sieve Replacement 363.1 IGC Purification Eq.-LNG N Specific N 2024/08 $ - $ 371,683 $ 371,683
FP-323722 Instl CNG Trailers Equip Boise 387.2 Other Distribution Equip Specific N 2023/09 2024/02 $ 10,796 $ 1 $ 10,797
FP-323726 Instl Reg for Nampa CNG Trailer 387.2 Other Distribution Equip Specific N 2023/06 2024/01 $ 10,450 $ 1,509 $ 11,959
FP-323732 Replace IGC Sign Pocatello Office 390.0 Structures&Improvement Specific N 2023/05 $ 2,760 $ - $ 2,760
FP-323740 FRL;IDAHO FALLS-SNAKE RIVER PKWY 376.0 Mains Specific N 2023/05 $ 188,233 $ - $ 188,233
FP-323752 Jerome CS Catalytic Heater replacem 368.1 Gas Compressor Station Specific N 2023/09 2024/01 $ 6,535 $ (300) $ 6,236
FP-323753 4"NM INDIANAAND USTICK CALDWELL 1 376.0 1Main5 Specific N 2023/07 $ 37,469 1$ - $ 37,469
FP-323762 REPL 2"MN CASCADE HILLS MIDDLETON 1 376.0 IMains ISpecific N 2023/12 2024/01 $ 61,012 $ 296 $ 61,307
FP-323767 Purchase LZ30 Sensit Nampa 394.0 1 IGC Tools,Shop,&Garage Equip ISpecific N 2023/06 $ 10,917 $ - $ 10,917
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 5 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-323769 RPL 4"STL MAIN 1-84&3RD CALDWELL 376.0 Mains Specific N 2023/11 $ 116,991 $ - $ 116,991
FP-323770 Purchasse RMLD Twin Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/09 $ 17,576 $ - $ 17,576
FP-323771 RPL 4"ST MAIN 184&HOMEDALE CALDWELL 376.0 Mains Specific N 2023/11 $ 89,501 $ - $ 89,501
FP-323780 INST4"NM FOOTHILLRD-MIDDLETON 376.0 Mains Specific N 2023/09 2024/01 $ 449,124 $ 894 $ 450,018
FP-323783 Instl Cell Booster-Pocatello Office 397.0 IGC Communication Equipment Specific N 2023/05 $ 6,481 $ - $ 6,481
FP-323785 Purchase(2)Crystal Gauges Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/05 $ 3,537 $ - $ 3,537
FP-323790 Instl Data Drop Truck Garage Boise 390.0 Structures&Improvement Specific N 2023/05 $ 3,581 $ - $ 3,581
FP-323806 Nampa LNG-Catwalk Fall Protection 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/09 $ 21,628 $ - $ 21,628
FP-323811 Nampa LNG-Server Room Protection 361.1 IGC Structrs&Impr-LNG Namp Specific N 2023/12 2024/03 $ 2,691 $ 637 $ 3,328
FP-323831 Rpl Security Systm Hardware Id Fls 391.0 IGC Office Furniture&Equip Specific N 2023/10 2024/02 $ 4,108 $ (376) $ 3,731
FP-323850 RL;12"TM;NAMPA;STAR RD BRIDGES 367.1 Transmission Mains Specific N 2024/03 $ - $ 510,716 $ 510,716
FP-323851 INST 12,000 FT4"PE REINF,RUPERT 376.0 Mains Specific N 2024/09 $ - $ 28,455 $ 28,455
FP-323872 Pur(2)Sensit Smart Cal Stns Pctlo 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 15,426 $ 15,426
FP-323886 PURAED-HAILEYOFFICE 398.0 Miscellaneous Equipment Specific N 2024/11 $ - $ 1,875 $ 1,875
FP-323887 PURAED-NAMPA DISTRICT-OFFICE 398.0 Miscellaneous Equipment Specific N 2024/03 $ - $ 1,874 $ 1,874
FP-323888 PURAED-SODA SPRING OFFICE 398.0 Miscellaneous Equipment Specific N 2024/03 $ - $ 1,986 $ 1,986
FP-323930 Purchase Cal Stations Twin Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 7,714 $ 7,714
FP-323934 Instl Cal Station for Burley office 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 7,714 $ 7,714
FP-323935 Purchase Sensit Cal Station Halley 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 7,714 $ 7,714
FP-323948 UG-JAVA Technology Upgrade-IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 44,287 $ 44,287
FP-323964 UG-Dev&Implmnt ITDataWarehouse IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 20,132 $ 20,132
FP-324008 RF;NAMPA; USTICK PH 3 LAND 374.2 Land Rights Specific N 2023/12 2024/01 $ 26,651 $ 13,177 $ 39,828
FP-324033 UG-IQ Geo Enhancements IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 7,319 $ 7,319
FP-324061 Nampa LNG-Replace RTU#1 361.1 IGC Structrs&Impr-LNG Namp Specific N 2024/06 $ - $ 14,225 $ 14,225
FP-324074 Nampa LNG-UPS Upgrade 397.0 IGC Communication Equipment Specific N 2024/07 $ - $ 18,756 $ 18,756
FP-324186 Purchase(2)CGI's Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 6,563 $ 6,563
FP-324194 Purch Smart Cal Station Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 7,725 $ 7,725
FP-324224 Purch(4)Sensit Gold G3's Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/03 $ - $ 18,073 $ 18,073
FP-324258 Install Concrete Pads Pocatello 390.0 Structures&Improvement Specific N 2024/10 $ - $ 16,674 $ 16,674
FP-324300 Replace Vacuum IGC Meter Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/01 $ - $ 4,138 $ 4,138
FP-324303 Repl Air Compressor IGC Meter Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 24,332 $ 24,332
FP-324305 Purch Temp Calibrator Twin Falls MI 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/05 $ - $ 7,925 $ 7,925
FP-324306 Purch Press Calibrator Twin Fall MI 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/05 $ - $ 6,052 $ 6,052
FP-324309 Purchase CGI Jerome 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/07 $ - $ 3,554 $ 3,554
FP-324310 Purch Pallet Stacker IGC Meter Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/07 $ - $ 23,552 $ 23,552
FP-324328 Nampa LNG-Sensit Station Upgrade 363.1 IGC Purification Eq.-LNG N Specific N 2024/11 $ - $ 8,405 $ 8,405
FP-324406 Purchase(2)RD line locators Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 11,324 $ 11,324
FP-324412 UG-Trellis Energy Software IGC 303.0 Misc.Intangible Plant Specific N 2024/12 $ - $ 207,633 $ 207,633
FP-324506 Jerome CS Drum Storage and transpor 368.1 Gas Compressor Station Specific N 2024/12 $ - $ 3,846 $ 3,846
FP-324513 Repl Rexburg LNG Trees 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2024/12 $ - $ 9,430 $ 9,430
FP-324726 FRL;6"PE;KETCH;500'HWY75 PH1 376.0 Mains Specific N 2024/11 $ - $ 299,220 $ 299,220
FP-324731 FRL;2"&3/4"SL;KETCH;HWY75 380.0 GPNG,IGC,MDU-Services Specific N 2024/12 $ - $ 20,427 $ 20,427
FP-324732 FRL;6"HP;HEYB;500'OVERPASS 376.0 Mains Specific N 2024/06 $ - $ 189,535 $ 189,535
FP-324764 Purchase Line Locator Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/08 $ 3,382 $ - $ 3,382
FP-324767 Rpl Main Crowley Rd Idaho Falls 376.0 Mains Specific N 2023/08 $ 131,482 $ - $ 131,482
FP-324773 Rpl Main Lake Hazel/Eagle Boise 1 376.0 IMains Specific N 2023/11 2024/03 $ 121,503 $ 634 $ 122,137
FP-324782 Nampa LNG-Tank Vacuum Relief Replac 362.1 1 IGC Gas Holders-LNG Nampa Specific N 2023/10 2024/01 $ 18,202 $ (183) $ 18,019
FP-324786 RPL 6in HP MN-SH-16 IN STAR,ID 1 376.0 IMains ISpecific N 12023/10 1 2024/01 $ 17,426 $ 13,148 1$ 30,575
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 6 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-324787 RF;R-40238;BOISE 378.0 Meas&Reg Equip Gen Specific N 2024/11 $ - $ 100,905 $ 100,905
FP-324788 RF;4"STL;BOISE;140' 376.0 Mains Specific N 2024/11 $ - $ 5,339 $ 5,339
FP-324789 Instl Main Spurwing Acres Meridian 376.0 Mains Specific N 2024/01 $ - $ 98,875 $ 98,875
FP-324809 RF;INLET AND OUTLET MAIN RS-30231 376.0 Mains Specific N 2023/09 2024/03 $ 231,748 $ 303 $ 232,050
FP-324811 RNG B7 LAT E3600S-S1500E 376.0 Mains Specific N 2024/09 $ - $ 178,243 $ 178,243
FP-324818 INST4NM/2NMREFLCTRS EDGE 2-NAMPA 376.0 Mains Specific N 2024/02 $ - $ 214,108 $ 214,108
FP-324854 Pur Rolling Ladder Boise Meter Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/09 $ 3,568 $ - $ 3,568
FP-324858 NM 6"MDPE Suntado Burley 376.0 Mains Specific N 2024/02 $ - $ 272,857 $ 272,857
FP-324859 FRL;4"ST;TWIN;150'SHOSHONE ST. 376.0 Mains Specific N 2023/09 2024/01 $ 6,093 $ (6,093) $ -
FP-324895 UG-PP License Uplift Fee-IGC 303.0 Misc.Intangible Plant Specific N 2023/12 $ 53,703 $ - $ 53,703
FP-324923 Nampa LNG-GC Vap PLC Repl/Upgrade 362.1 IGC Gas Holders-LNG Nampa Specific N 2024/01 $ - $ 38,959 $ 38,959
FP-324944 PUR CONTROL RADIOS AVTEC SYS-ID 397.0 IGC Communication Equipment Specific N 2023/12 $ 7,402 $ - $ 7,402
FP-324962 Rebuild CNG Trailer 1040 Nampa 387.2 Other Distribution Equip Specific N 2023/12 2024/01 $ 2,525 $ 1,645 $ 4,171
FP-324967 INST 2"/4"USTICK&MCDERMT-NAMPA 376.0 Mains Specific N 2024/02 $ - $ 582,074 $ 582,074
FP-324968 Purchase Odorometer Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/12 $ 5,419 $ - $ 5,419
FP-324976 Purchase(2)Odorometers Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/11 $ 10,821 $ - $ 10,821
FP-325000 GR;4"HP;50208 INLET;75' 376.0 Mains Specific N 2024/04 $ - $ 35,673 $ 35,673
FP-325031 Nampa LNG-N2 System Safety Upgrade 362.1 IGC Gas Holders-LNG Nampa Specific N 2024/04 $ - $ 8,997 $ 8,997
FP-325033 GR;R-50209 WNDL;B7 378.0 Meas&Reg Equip Gen Specific N 2024/11 $ - $ 48,781 $ 48,781
FP-325043 Replace 2 Sensit G2 CGI's Pocatello 394.0 IGC Tools,Shop,&Garage Equip Specific N 2023/12 $ 6,309 $ - $ 6,309
FP-325047 Purchase Sensit Gold Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/01 $ - $ 3,090 $ 3,090
FP-325049 Purchase Industrial Shelving Boise 393.0 Stores Equipment Specific N 2024/01 $ - $ 6,515 $ 6,515
FP-325117 Rex LNG Vap trailer burner ctrlr rp 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2024/09 $ - $ 14,012 $ 14,012
FP-325173 Build Workspace HR Employee Id Fls 390.0 Structures&Improvement Specific N 2024/04 $ - $ 5,221 $ 5,221
FP-325185 Nampa LNG-GC New Sample Port 363.1 IGC Purification Eq.-LNG N Specific N 2024/05 $ - $ 5,529 $ 5,529
FP-325195 NM to 575-0653 Army Reserve Jerome 376.0 Mains Specific N 2024/09 $ - $ 549,387 $ 549,387
FP-325215 Purchase GasTrac LZ 30s IGC 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/02 $ - $ 370,373 $ 370,373
FP-325222 Repl Main HWY 93 Jerome 376.0 Mains Specific N 2024/12 $ - $ 117,691 $ 117,691
FP-325248 Jerome CS Catalytic Heater replacem 368.1 Gas Compressor Station Specific N 2024/06 $ - $ 6,554 $ 6,554
FP-325260 FRL;4"HP;TWIN;200'GDING BRIDGE 376.0 Mains Specific N 2024/06 $ - $ 64,435 $ 64,435
FP-325263 Rpl S/L Idahoan Foods Idaho Falls 380.0 GPNG,IGC,MDU-Services Specific N 2024/04 $ - $ (597) $ (597)
FP-325265 Replace HVAC Chiller at IGC GO 390.0 Structures&Improvement Specific N 2024/05 $ - $ 50,497 $ 50,497
FP-325271 Jerome CS Proximity Switch RPL 368.1 Gas Compressor Station Specific N 2024/06 $ - $ 21,398 $ 21,398
FP-325288 Purch Cordless Pipe Threader Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 2,510 $ 2,510
FP-325295 RP-IF-BASALT-RS 701554IN PIPING 376.0 Mains Specific N 2024/09 $ - $ 15,544 $ 15,544
FP-325296 Rpl Server Room Humidifers IGC GO 390.0 Structures&Improvement Specific N 2024/07 $ - $ 7,575 $ 7,575
FP-325322 Main Rplc Crowley Rd Idaho Falls 376.0 Mains Specific N 2024/04 $ - $ 124,465 $ 124,465
FP-325357 Replace Sensit G2 CGI Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 3,129 $ 3,129
FP-325379 Purch(3)Beveling Machines Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/04 $ - $ 6,300 $ 6,300
FP-325392 Purch(2)Flammable Cabinets Boise 393.0 Stores Equipment Specific N 2024/05 $ - $ 4,302 $ 4,302
FP-325400 REPLACE THUMPER BORE-NAMPA 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/05 $ - $ 5,070 $ 5,070
FP-325403 INST MAIN HAPPY VLY&BG WOOD NAMPA 376.0 Mains Specific N 2024/05 $ - $ 108,520 $ 108,520
FP-325444 Purch Industrial Shelving Jerome 393.0 Stores Equipment Specific N 2024/06 $ - $ 6,174 $ 6,174
FP-325473 ESMNT GOODING,RS-50163 FOR BI-DIR 374.0 IGC Land&Land Rights Specific N 2024/07 $ - $ (7,118) $ (7,118)
FP-325568 RPL Crystal Pressure Guage Boise 394.1 MDU/GPNG/CNG Tools,Shop&Garage Eq Specific N 2024/06 $ - $ 1,508 $ 1,508
FP-325670 Nampa LNG-SCBA Tanks 361.1 IGC Structrs&Impr-LNG Namp Specific N 2024/07 $ - $ 3,953 $ 3,953
FP-325674 Nampa LNG-Fall Protect Extension 361.1 IGC Structrs&Impr-LNG Namp ISpecific N 2024/10 $ - $ 4,620 $ 4,620
FP-325990 IJerome CS Piston Rod Rpl 1 368.1 JGas Compressor Station ISpecific N 2024/09 1$ - $ 47,854 $ 47,854
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 7 of 8

Funding Project FERC . FERC Acct Name Project ProgrammatictSpecProgrammatic/Specific2023 Closed to 2024 Closed to
FP Description
(FP) No. Testimony Witness Plant In- Plant In- 2023 2024 Grand Total
Service Service
FP-326018 Purch Metal Banding Tool Pocatello 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/08 $ - $ 1,513 $ 1,513
FP-326031 Rpl SL 615 S Yellowston Hwy Rexburg 380.0 GPNG,IGC,MDU-Services Specific N 2024/08 $ - $ 21,471 $ 21,471
FP-326033 REPLACE CONCRETE SAW-NAMPA 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/08 $ - $ 2,034 $ 2,034
FP-326038 PUR ESMNT FOR GRAPE ST REG STA 374.0 IGC Land&Land Rights Specific N 2024/12 $ - $ 12,116 $ 12,116
FP-326040 Repl Rooftop HVAC Unit Nampa 390.0 Structures&Improvement Specific N 2024/07 $ - $ 14,265 $ 14,265
FP-326045 Purchase Core Drill Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/08 $ - $ 4,793 $ 4,793
FP-326046 REPL PIPE THREADER-NAMPA 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/08 $ - $ 1,891 $ 1,891
FP-326050 PURCH CORE DRILL NAMPA 394.0 IGC Tools,Shop,&Garage Equip Specific N 2024/09 $ - $ 5,055 $ 5,055
FP-326069 Rpl Lighting W/LED Pocatello Office 390.0 Structures&Improvement Specific N 2024/10 $ - $ 10,011 $ 10,011
FP-326099 Purch Fork Lift Spreader Idaho Fls 1 394.0 IIGCTools,Shop,&Garage Equip ISPecific I N 2024/11 $ - $ 5,835
FP-326100 Ins Main Teton River Temple Rexburg 1 376.0 IMains Ispecific I N 1 1 2024/10 $ - $ 189,784 $ 189,784
FP-326121 UG-IRTH Solutions 2024-2025 IGC 1 303.0 IMisc.Intangible Plant ISpecific I N I 1 2024/12 1$ - $ 104,711 $ 104,711
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.23
Page 8 of 8

Preston N. Carter, ISB No. 8462
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. INT-G-25-02
OF INTERMOUNTAIN GAS COMPANY
FOR THE AUTHORITY TO INCREASE
ITS RATES AND CHARGES FOR
NATURAL GAS SERVICE IN THE STATE
OF IDAHO
EXHIBIT 24 TO ACCOMPANY THE
DIRECT TESTIMONY OF LORI BLATTNER

Intermountain Gas Company
2025 Pro Forma Plant In Service
Funding Project FERC Acct Programmatic/Specific Close to Plant In-
FP Description FERC Acct Name Testimony Witness 2025
(FP) No. Project Service
FP-101001 Gas Meters-Total Company IGC 381.0 Gas Meters Programmatic Y DARRAS 2025/12 $ 9,167,388
FP-101003 Gas Regulators-Total Company IGC 383.0 Service Regulators Programmatic Y DARRAS 2025/12 $ 735,010
FP-316020 UG-GIS ESRI System Upgrade IGC 303.0 Misc.Intangible Plant Specific Y DARRAS 2025/03 $ 3,899,367
FP-317749 HPSS Replacements IGC 376.0 Mains Programmatic Y DARRAS 2025/10 $ 695,921
FP-318098 Dist Reg Station Growth IGC 378.0 Meas&Reg Equip Gen Programmatic Y DARRAS 2025/10 $ 200,412
FP-318173 Dist Reg Station Replace IGC 378.0 Meas&Reg Equip Gen Programmatic Y DARRAS 2025/10 $ 801,295
FP-318180 Sys Safety&Integrity Mains Rpl-ID 376.0 Mains Programmatic Y DARRAS 2025/12 $ 2,052,229
FP-318181 Sys Safety&Integrity Srvcs Rpl-ID 380.0 GPNG,IGC,MDU-Services Programmatic Y DARRAS 2025/12 $ 2,031,963
FP-318182 Gas Cathodic Protection-ID 376.0 iMains Programmatic Y DARRAS 2025/12 $ 453,922
FP-318626 RF;BOI;R-40236;STATE ST PH II 378.0 Meas&Reg Equip Gen Specific Y DARRAS 2025/10 $ 283,761
FP-318631 RF;BOI;R-40237;STATE ST PH II 378.0 Meas&Reg Equip Gen Specific Y DARRAS 2025/12 $ 231,586
FP-318633 RF-MER-4"PE STATE ST PH II 376.0 Mains Specific Y DARRAS 2025/10 $ 312,930
FP-318651 RF-MER-6"PE STATE ST PH II 376.0 Mains Specific Y DARRAS 2025/10 $ 898,041
FP-318758 Rf-Nampa-4.1mi 12"S Ustick Rd Ph.3 376.0 Mains Specific Y DARRAS 2025/01 $ 1,368,683
FP-321409 RF-Idaho Falls-Compressor Sta IFL 368.1 Gas Compressor Station Specific Y DARRAS 2025/08 $ 23,210,043
FP-323239 RPL MN-SHORTED CASING-ID 376.0 Mains Programmatic Y DARRAS 2025/12 $ 535,708
FP-323246 2025 MAOP;RPL;8"TM;ID FALLS 367.1 Transmission Mains Specific Y DARRAS 2025/12 $ 645,424
FP-323537 GR;6"HP;EAGLE;4.5 MI;SVR PH1 376.0 Mains Specific Y DARRAS 2025/01 $ 479,552
FP-323539 GR;6"PE;EAGLE;3.81 MI;SVR PHI 376.0 Mains Specific Y DARRAS 2025/01 $ 286,107
FP-323749 RP;8"GRAPE ST HDD;TRANSM 367.1 Transmission Mains Specific Y DARRAS 2025/08 $ 274,136
FP-324039 RP;AF;ABERDEEN GATE REG STATION 378.0 Meas&Reg Equip Gen Specific Y DARRAS 2025/08 $ 239,071
FP-324562 IGC-Picarro Leak Survey Equip 2025 394.0 JIGC Tools,Shop,&Garage Equip Specific Y DARRAS 2025/06 $ 1,206,840
FP-324728 FRL;6"PE;KETCH;4,500'HWY75 PH2 376.0 Mains Specific Y DARRAS 2025/10 $ 516,104
FP-324730 FRL;6"PE;KETCH;2600'HWY75 PH3 376.0 Mains Specific Y DARRAS 2025/09 $ 428,267
FP-324731 FRL;2"&3/4"SL;KETCH;HWY75 380.0 GPNG,IGC,MDU-Services Specific Y DARRAS 2025/01 $ 211,144
FP-324783 INST MN-WAPELLO COMPRESSOR STA 376.0 Mains Specific Y DARRAS 2025/08 $ 2,240,792
FP-324998 RPL-BOISE-4"STL-RAWSON CANAL BRDG 376.0 Mains Specific Y DARRAS 2025/08 $ 322,309
FP-325401 GR-IDAHO FALLS CLEAN PWR 6IN HP 376.0 IMains Specific Y DARRAS 2025/10 $ 356,718
FP-325407 FRL;SH-44&SH-16;12"TRANS MAIN 376.0 Mains Specific Y DARRAS 2025/08 $ 757,999
FP-325423 RP;6"HP;NAMPA;800'WEISER RIVER 376.0 Mains Specific Y DARRAS 2025/05 $ 710,858
FP-325641 Nampa LNG-Desulph Skid Valve Repl 363.1 IGC Purification Eq.-LNG N Specific Y DARRAS 2025/08 $ 446,520
FP-325705 INST MN MARBLE FRONT W,CALDWELL 376.0 Mains Specific Y DARRAS 2025/06 $ 401,323
FP-325706 RF MN MIDDLETON&LINCOLN CALDWELL 376.0 Mains Specific Y DARRAS 2025/08 $ 781,467
FP-325707 RF MN Cherry Ln to 11th Ave,Nampa 376.0 IMains Specific Y DARRAS 2025/05 $ 471,535
FP-325708 RF MN Cherry Ln to Idaho Cntr Nampa 376.0 tGIPNG,IGC,MDU-Services
ains Specific Y DARRAS 2025/10 $ 418,858
FP-325913 FRL;8"HP STL;ParkAtExpo;3000' 376.0 ains Specific Y DARRAS 2025/07 $ 8-- -16
FP-326245 2025 RMU REPLACEMENT-ID 376.0 ains Specific Y DARRAS 2025/08 $ 325,290
FP-101009 Gas Services Growth-Twin Falls Dist 380.0 iProgrammatic Y MARTUSCELLI 2025/12 $ 2,404,303
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.24
Page 1 of 5

Funding Project FERC Acct Programmatic/Specific Close to Plant In-
FP Description FERC Acct Name Testimony Witness 2025
(FP) No. Project Service
FP-101010 Gas Services Growth-Idaho Falls Dis 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2025/12 $ 2,782,733
FP-101015 Gas Services Growth-Pocatello Dist 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2025/12 $ 1,077,092
FP-101018 Gas Mains Growth-Idaho Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 1,407,956
FP-101019 Gas Mains Growth-Boise District 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 2,066,552
FP-101020 Gas Mains Replace-Boise District 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 257,135
FP-101021 Gas Mains Growth-Twin Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 701,653
FP-101027 Gas Services Growth-Nampa District 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2025/12 $ 4,591,992
FP-101030 Gas Services Growth-Boise District 380.0 GPNG,IGC,MDU-Services Programmatic Y MARTUSCELLI 2025/12 $ 4,899,277
FP-101033 Gas Mains Replace-Nampa District 376.0 IMains Programmatic Y MARTUSCELLI 2025/12 $ 384,095
FP-101054 Gas Mains Growth-Pocatello District 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 575,154
FP-101060 Gas Mains Replace-Twin Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 335,544
FP-101063 Gas Mains Replace-Idaho Falls Dist 376.0 Mains Programmatic Y MARTUSCELLI 2025/10 $ 172,585
FP-101065 Gas Mains Growth-Nampa District 376.0 Mains Programmatic Y MARTUSCELLI 2025/12 $ 2,789,478
FP-101066 Gas Mains Replace-Pocatello Dist 376.0 Mains Programmatic Y MARTUSCELLI 2025/11 $ 217,678
FP-101087 UG-Customer Self Service Web/IVRIGC 303.0 Misc.Intangible Plant Specific Y MARTUSCELLI 2025/01 $ 233,419
FP-101513 Gas Vehicles-IGC 392.2 Transportation Equipmen Programmatic Y MARTUSCELLI 2025/12 $ 1,962,992
FP-200004 Gas Work Equipment-IGC 396.2 Power Operated Equipmen Programmatic Y MARTUSCELLI 2025/12 $ 859,874
FP-305080 Office Structure&Equip-Boise GO 391.0 IGC Office Furniture&Equip Programmatic Y MARTUSCELLI 2025/11 $ 220,956
FP-321608 Repl Radio Control System IGC 397.0 IGC Communication Equipment Specific Y MARTUSCELLI 2025/06 $ 468,214
FP-324627 INSTL MAIN WEISER PIONEER RD NAMPA 376.0 Mains Specific Y MARTUSCELLI 2025/08 $ 330,631
FP-324630 JINSTL MN HWY 55 ITD ROAD PRJT NAMPA 376.0 IMains Specific Y MARTUSCELLI 2025/09 $ 786,817
FP-325660 PURCH LAND DISTRICT OFFICE NAMPA 389.0 Land and Land Rights Specific Y MARTUSCELLI 2025/08 $ 2,655,048
FP-326399 RPL 4"steel 1st st.Ammon IDF 376.0 Mains Specific Y MARTUSCELLI 2025/07 $ 328,185
FP-322682 UG-UlPlanner Upgrade-IGC 303.0 Misc.Intangible Plant Specific Y NYGARD 2025/11 $ 745,545
FP-326274 IGC Share of FS Software Purchase 303.0 Misc.Intangible Plant Specific Y NYGARD 2025/01 $ 565,134
FP-101004 SERVICES-CIAC 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/02 $ (98)
FP-101006 Gas Services Replace-Twin Fall Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/12 $ 187,147
FP-101008 Personal Computers&Peripherals IGC 391.0 IGC Office Furniture&Equip Programmatic N 2025/11 $ 35,199
FP-101011 Gas Services Repl-Idaho Falls Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/10 $ 87,567
FP-101013 Gas Services Replace-Pocatello Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/11 $ 56,565
FP-101016 Gas Services Replace-Nampa Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/12 $ 117,531
FP-101028 Gas Services Replace-Boise Dist 380.0 GPNG,IGC,MDU-Services Programmatic N 2025/12 $ 150,321
FP-101040 4"PL MAIN-GROWTH-BOISE 376.0 Mains Programmatic N 2025/01 $ (15,495)
FP-101064 IT Network Equipment-IGC 397.0 IGC Communication Equipment Programmatic N 2025/11 $ 199,129
FP-300223 Toughbook Replacements-IGC 391.0 IGC Office Furniture&Equip Programmatic N 2025/11 $ 46,113
FP-317016 Nampa LNG-Turbine Bldg Vent System 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/01 $ 582
FP-317287 Rplc Pocatello office roof 390.0 Structures&Improvement Specific N 2025/07 $ 75,428
FP-317566 Impl Work Asset Mgmt Hardware-IGC 391.0 IGC Office Furniture&Equip Specific N 2025/12 $ 43,107
FP-317742 ITools&Minor Work Equip IGC 394.0 IGC Tools,Shop,&Garage Equip 113rogrammatic N 1 2025/11 $ 104,502
FP-318191 I Fixed Network Equipment-IGC 397.0 IGC Communication Equipment JProgrammatic N 2025/12 $ 63,506
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.24
Page 2 of 5

Funding Project FERC Acct Programmatic/Specific Close to Plant In-
FP Description FERC Acct Name Testimony Witness 2025
(FP) No. Project Service
FP-318196 Gas SCADA Equipment-IGC 397.0 IGC Communication Equipment Programmatic N 2025/12 $ 5,867
FP-318208 Communications Equipment/Tools IGC 394.0 IGC Tools,Shop,&Garage Equip Programmatic N 2025/07 $ 10,057
FP-318210 Communications Equipment IGC 397.0 IGC Communication Equipment Programmatic N 2025/07 $ 120,684
FP-318586 RF-BOI-GT-STATE PEN GATE LAND 374.1 Land Specific N 2025/12 $ 49,279
FP-319065 RP;KIMBERLY ODORIZER 378.0 Meas&Reg Equip Gen Specific N 2025/06 $ 57,412
FP-319069 RF;SV LAT COMPRESSOR 368.1 Gas Compressor Station Specific N 2025/01 $ (5,809)
FP-319501 RP-LV MTR-ITAFOS in Soda Springs 385.0 Ind.Meas.&Reg.Statio Specific N 2025/01 $ 16,787
FP-319776 Replace Mobile Collectors-IGC 397.0 IGC Communication Equipment Specific N 2025/12 $ 49,795
FP-319809 FRL-MER-10SVICTORY-LOCUST GROVE 376.0 IMains Specific N 2025/01 $ (44,883)
FP-320100 RP-RS-60055-Pocatello 378.0 Meas&Reg Equip Gen Specific N 2025/01 $ 5,777
FP-320108 Industrial Reg Stations Growth-IGC 385.0 Ind.Meas.&Reg.Statio Programmatic N 2025/12 $ 24,441
FP-320111 Industrial Reg Stations-Replace-IGC 385.0 Ind.Meas.&Reg.Statio Programmatic N 2025/12 $ 26,332
FP-321268 UG Thoughtspot Betterment IGC 303.0 Misc.Intangible Plant Specific N 2025/01 $ 66,559
FP-321331 UG-CC&B Upgrade&Betterments IGC 303.0 Misc.Intangible Plant Specific N 2025/01 $ 479
FP-321552 UG-PowerPlan Upgrade 2024 IGC 303.0 Misc.Intangible Plant Specific N 2025/01 $ 13,589
FP-321561 RF-Nampa-R-4x6 Ustick&Northside 378.0 Meas&Reg Equip Gen Specific N 2025/01 $ 2,111
FP-321626 RF-KUNA-GT-R-KUNA GATE IRS 379.0 Meas&Reg Eq City Specific N 2025/01 $ 5,690
FP-322419 Purchase Mueller Tool Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/06 $ 31,877
FP-322754 UG-Verve Metretek Software IGC 303.0 Misc.Intangible Plant Specific N 2025/06 $ 10,057
FP-323542 GR;IRS;EAGLE;LINDER&AERIE;SVR 378.0 Meas&Reg Equip Gen Specific N 2025/01 $ (62,713)
FP-323719 Nampa LNG-Mole Sieve Replacement 363.1 IGC Purification Eq.-LNG N Specific N 2025/02 $ (122,852)
FP-323759 RP;4"GRAPE ST HDD;DP 376.0 Mains Specific N 2025/08 $ 145,025
FP-323924 Repl Mueller Equip CS IGC 394.0 IGC Tools,Shop,&Garage Equip Programmatic N 2025/11 $ 105,661
FP-323948 UG-JAVA Technology Upgrade-IGC 303.0 Misc.Intangible Plant Specific N 2025/01 $ 84,472
FP-323964 UG-Dev&Implmnt ITDataWarehouse IGC 303.0 Misc.Intangible Plant Specific N 2025/12 $ 35,525
FP-323965 UG-IGC PUR ARNR Gas Emrgncy Rspns 303.0 Misc.Intangible Plant Specific N 2025/09 $ 38,873
FP-323988 IGC Conf Room AV Upgrade-Boise 391.0 IGC Office Furniture&Equip Specific N 2025/05 $ 50,892
FP-324028 UG-Maximo Enhancmnt/Upgrd/Sftw IGC 303.0 Misc.Intangible Plant Specific N 2025/12 $ 54,889
FP-324033 UG-IQ Geo Enhancements IGC 303.0 IMisc.Intangible Plant Specific N 2025/12 $ 103,515
FP-324045 RP;AF;ABERDEEN GATE ODORIZER 378.0 Meas&Reg Equip Gen Specific N 2025/08 $ 134,502
FP-324046 RP;AF;ABERDEEN GATE PIPING REPLACE 376.0 Mains Specific N 2025/08 $ 133,108
FP-324050 RP;POC-CARTER ST IRS 60059 RPL 378.0 Meas&Reg Equip Gen Specific N 2025/08 $ 136,043
FP-324149 Purch Equip&Props Train Ctr Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/08 $ 50,285
FP-324299 Purch UPS Hrdware DataCenter IGC 391.0 IGC Office Furniture&Equip Specific N 2025/03 $ 32,193
FP-324412 UG-Trellis Energy Software IGC 303.0 IMisc.Intangible Plant Specific N 2025/01 $ 1,387
FP-324506 Jerome CS Drum Storage and transpor 368.1 Gas Compressor Station Specific N 2025/02 $ 22,729
FP-324509 Jerome CS Spare Parts Methane/flame 368.1 Gas Compressor Station Specific N 2025/05 $ 14,080
FP-324510 Purch Trash Pump Jerome CS 368.1 Gas Compressor Station Specific N 2025/01 $ 2,132
FP-324574 Purchase Mueller Equip Boise 394.0 IGC Tools,Shop,&Garage Equip ISpecific N 2025/02 $ 21,358
FP-324575 I Purchase Valve Grease Gun Boise 394.0 IGC Tools,Shop,&Garage Equip ISpecific N 2025/05 $ 7,266
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.24
Page 3 of 5

Funding Project FERC Acct Programmatic/Specific Close to Plant In-
FP Description FERC Acct Name Testimony Witness 2025
(FP) No. Project Service
FP-324701 RF;0-28(0-493)RAFT;NEW CABINETS 379.0 Meas&Reg Eq City Specific N 2025/08 $ 127,496
FP-324726 FRL;6"PE;KETCH;500'HWY75 PH1 376.0 Mains Specific N 2025/01 $ 7,856
FP-324787 RF;R-40238;BOISE 378.0 Meas&Reg Equip Gen Specific N 2025/01 $ 25,787
FP-324788 RF;4"STL;BOISE;140' 376.0 Mains Specific N 2025/02 $ 18
FP-324789 Instl Main Spurwing Acres Meridian 376.0 Mains Specific N 2025/01 $ 6,390
FP-325033 GR;R-50209 WNDL,B7 378.0 Meas&Reg Equip Gen Specific N 2025/01 $ 2,994
FP-325222 Repl Main HWY 93 Jerome 376.0 Mains Specific N 2025/01 $ 105,456
FP-325226 Replace Fence at IRS 40157 Eagle 375.0 Structures&Improvement Specific N 2025/02 $ 14,426
FP-325295 RP-IF-BASALT-RS 70155 41N PIPING 376.0 IMains Specific N 2025/01 $ (47)
FP-325375 Nampa LNG-LEL&Flame Detectors 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/02 $ 44,064
FP-325441 UG-Contact Cntr(CCaaS)Solution-IGC 303.0 Misc.Intangible Plant Specific N 2025/06 $ 92,543
FP-325483 Repl.AED at the LNG Plant in Nampa 398.0 Miscellaneous Equipment Specific N 2025/03 $ 2,112
FP-325511 Purch Mueller IDS#1 Tools Id Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/03 $ 28,065
FP-325512 Purch(2)Line Locators Idaho Falls 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/04 $ 10,057
FP-325513 Repl 2 CGI's Idaho Falls 394.0 JIGC Tools,Shop,&Garage Equip Specific N 2025/03 $ 4,526
FP-325583 CXT Employee PC Replacements IGC 391.0 1 IGC Office Furniture&Equip Specific N 2025/03 $ 121,480
FP-325587 Rpl Sonic Prover Boise Mtr Shop 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/04 $ 66,879
FP-325599 Pur Bridge Crane for Boise Mtr Shop 394.1 MDU/GPNG/CNG Tools,Shop&Garage Eq Specific N 2025/03 $ 14,583
FP-325645 Nampa LNG-Genetec Cameras 2025 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/05 $ 39,411
FP-325649 Nampa LNG-Meter Cartridges 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/06 $ 15,086
FP-325655 PUR-Tools and Training Props 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/06 $ 30,171
FP-325703 INST 4MN SMEED TO MRBLFRNT-CALDWELL 376.0 Mains Specific N 2025/06 $ 136,309
FP-325710 RPL MAIN SH-45&DEWEY AVE NAMPA 376.0 IMains Specific N 2025/11 $ 29,604
FP-325713 UG-AR/VR G Emrg Lrg Outage Mdl IGC 303.0 Misc.Intangible Plant Specific N 2025/10 $ 61,292
FP-325723 UG-AR/VR Gas Emerg Enh/Upgrade IGC 303.0 Misc.Intangible Plant Specific N 2025/12 $ 41,957
FP-325741 Instl Small CNG Compressor-Jerome 387.2 Other Distribution Equip Specific N 2025/05 $ 160,993
FP-325762 Repl HVAC Pocatello Office 390.0 Structures&Improvement Specific N 2025/06 $ 27,657
FP-325766 Nampa LNG-Security System Replace 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/03 $ 25,912
FP-325775 Jerome CS additional heater 368.1 JGas Compressor Station Specific N 2025/09 $ 15,086
FP-325776 Jerome CS four gas wearable detectr 368.1 Gas Compressor Station Specific N 2025/06 $ 3,017
FP-325777 Shoshone CS 3 phase converter 368.1 Gas Compressor Station Specific N 2025/07 $ 12,068
FP-325778 Shoshone CS wearable gas detectr 368.1 Gas Compressor Station Specific N 2025/05 $ 2,011
FP-325779 Rexburg LNG Tree RPL-2025 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2025/12 $ 10,057
FP-325781 Rex LNG Simplex system Upgrade 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2025/12 $ 50,546
FP-325782 Rex LNG Shop fire protection 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2025/12 $ 30,171
FP-325792 UG-ESRI Platform Betterment IGC 303.0 Misc.Intangible Plant Specific N 2025/12 $ 96,304
FP-325801 Rexburg LNG spare fire eyes 361.2 IGC Structrs&Impr-LNG Rexb Specific N 2025/12 $ 10,057
FP-325863 Nampa LNG-Truck Fill Safety Arm/Sha 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/08 $ 172,920
FP-325925 Pur Shop Crane for C Srvc Pocatello 394.0 IGC Tools,Shop,&Garage Equip ISpecific N 2025/10 $ 80,456
FP-325929 Rexburg LNG ASR coating 361.2 IGC Structrs&Impr-LNG Rexb ISpecific N 2025/11 $ 102,843
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.24
Page 4 of 5

Funding Project FERC Acct Programmatic/Specific Close to Plant In-
FP Description FERC Acct Name Testimony Witness 2025
(FP) No. Project Service
FP-325964 RP;R-50XXX(R-50114)BVUE;NOPV 378.0 Meas&Reg Equip Gen Specific N 2025/08 $ 143,190
FP-326038 PUR ESMNT FOR GRAPE ST REG STA 374.0 IGC Land&Land Rights Specific N 2025/01 $ 1,742
FP-326105 Nampa LNG-Cold Vapor Return Line 362.1 IGC Gas Holders-LNG Nampa Specific N 2025/04 $ 180,371
FP-326176 RP;AF;ABERDEEN GATE LAND 374.0 IGC Land&Land Rights Specific N 2025/03 $ 25,498
FP-326229 Purchase holiday detector Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/01 $ 3,868
FP-326233 INST4NM FARMWAY&HOMEDALE CALDWEL 376.0 Mains Specific N 2025/03 $ 123,878
FP-326283 Tools For New IGC Crew Nampa 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/06 $ 36,013
FP-326294 Tools for IGC Plastic Crew Boise 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/06 $ 36,013
FP-326299 Repl Energy Eff Lighting Id Falls 390.0 IStructures&Improvement Specific N 2025/04 $ 8,347
FP-326306 Two Supervisor Offices-ID Falls 390.0 Structures&Improvement Specific N 2025/05 $ 22,125
FP-326317 Pur Repl Data Protection IGC 391.0 IGC Office Furniture&Equip Specific N 2025/03 $ 39,005
FP-326325 Purchase Sensit CGI Nampa LNG 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/03 $ 3,017
FP-326327 Upg prover to new software model 6 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/06 $ 24,003
FP-326352 Nampa LNG-Server HVAC Rplc 361.1 IGC Structrs&Impr-LNG Namp Specific N 2025/03 $ 4,465
FP-326366 Purch(1)Generator-Pocatello 394.0 IGC Tools,Shop,&Garage Equip Specific N 2025/03 $ 2,213
FP-326372 RPL MAIN CARTER STREET POCATELLO 376.0 Mains Specific N 2025/08 $ 47,101
FP-326396 FRL-IF-BUTTE ARM CANAL 61N HP 1 376.0 IMains Specific I N 2025/10 $ 118,324
FP-326403 PURCH MUELLER STOP CHANGERS BOISE 1 394.0 JIGC Tools,Shop,&Garage Equip Specific N 2025/04 $ 17,001
FP-326437 Rpl Ramp&Stairs IGC WR Office 1 390.0 IStructures&Improvement Specific N 2025/08 $ 55,149
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.24
Page 5 of 5

Preston N. Carter, ISB No. 8462
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. INT-G-25-02
OF INTERMOUNTAIN GAS COMPANY
FOR THE AUTHORITY TO INCREASE
ITS RATES AND CHARGES FOR
NATURAL GAS SERVICE IN THE STATE
OF IDAHO
EXHIBIT 25 TO ACCOMPANY THE
DIRECT TESTIMONY OF LORI BLATTNER

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature First Regular Session - 2025
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 329
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXATION; REPEALING SECTION 63-205B, IDAHO CODE, RELATING TO THE
3 ASSESSMENT OF OPERATING PROPERTY OF RATE-REGULATED ELECTRIC UTILITY
4 COMPANIES; AMENDING SECTION 63-405, IDAHO CODE, TO REVISE PROVISIONS
5 REGARDING THE ASSESSMENT OF OPERATING PROPERTY; REPEALING SECTION
6 63-6020, IDAHO CODE, RELATING TO CERTAIN PROPERTY EXEMPT FROM TAXATION;
7 AMENDING SECTION 63-602JJ, IDAHO CODE, TO REVISE PROVISIONS REGARDING
8 PROPERTY EXEMPT FROM TAXATION AND TO PROVIDE FOR CERTAIN RATE-REGULATED
9 ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES,
10 AND RATE-REGULATED GAS COMPANIES; REPEALING SECTION 63-603, IDAHO
11 CODE, RELATING TO ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR
12 IRRIGATION OR DRAINAGE, THE REDUCTION OF CERTAIN ASSESSMENTS IN ACCOR-
13 DANCE WITH AN EXEMPTION, AND THE CREDIT ON CUSTOMERS ' BILLS OR PAYMENT
14 TO CONSUMERS; AMENDING SECTION 63-3502B, IDAHO CODE, TO REVISE PROVI-
15 SIONS REGARDING THE LEVY OF TAX ON CERTAIN ELECTRICAL PRODUCTION AND
16 RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED
17 GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES; AMENDING CHAPTER 35,
18 TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3502C, IDAHO
19 CODE, TO ESTABLISH PROVISIONS REGARDING THE EXEMPTION OF THE KILO-
20 WATT-HOUR TAX FOR ELECTRICITY USED IN IRRIGATION; AMENDING CHAPTER 35,
21 TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-3503C, IDAHO
22 CODE, TO ESTABLISH PROVISIONS REGARDING THE CALCULATION, COLLECTION,
23 ALLOTMENT, AND APPORTIONMENT OF TAX DUE FROM RATE-REGULATED ELEC-
24 TRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND
25 RATE-REGULATED GAS COMPANIES BY THE STATE TAX COMMISSION; AMENDING SEC-
26 TION 63-3506, IDAHO CODE, TO REVISE PROVISIONS REGARDING THE ASSESSMENT
27 OF PROPERTY BY ASSESSOR; AND PROVIDING AN EFFECTIVE DATE.
28 Be It Enacted by the Legislature of the State of Idaho:
29 SECTION 1. That Section 63-205B, Idaho Code, be, and the same is hereby
30 repealed.
31 SECTION 2 . That Section 63-405, Idaho Code, be, and the same is hereby
32 amended to read as follows :
33 63-405. ASSESSMENT OF OPERATING PROPERTY. (1) The state tax commis-
34 sion must assess a� taxable operating property at a meeting of the commis-
35 sion convening on the second Monday of August in each year,— and must complete
36 the assessment of such property on the fourth Monday in August.
37 (2) The state tax commission shall determine the system value and cal-
38 culate the allocation and apportionment of the system value for a-1-1- taxable
39 operating property and specifically determine:
40 (a) The number of miles and the value per mile of each railroad in the
41 state and for each taxing district in which such railroad may exist.
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 1 of 8

2
1 (b) The number of miles and the value per mile of each telephone corpo-
2 ration in the state and for each taxing district in which such telephone
3 corporation may exist.
4 (c) The number of miles and the value per mile of each pipeline in the
5 state and for each taxing district in which such pipeline may exist.
6 (d) The number of miles and the value per mile of each water company
7 under the jurisdiction of the public utilities commission in the state7-
8 and for each taxing district in which such water company may exist. The
9 value per mile of any line included in this subsection, except rail-
10 roads, shall be determined by dividing the total value of such line
11 within the state by the number of miles of such line within the state.
12 The value per mile of railroad line shall be determined by apportionment
13 of the total value of line within the state. The apportionment shall
14 be based twenty percent (20o) on the ratio of line miles in the state to
15 line miles in the county; forty percent (400) on the ratio of net ton
16 miles in the state to net ton miles in the county; and forty percent
17 (40 0) on the ratio of station revenues in the state to station revenues
18 in the county. All operating property of railroads shall be apportioned
19 to the counties as part of the railroad line in the county. The appor-
20 tionment for taxing districts shall be the same as the apportionment
21 among counties.
22 (e) The the, b e � ,a �ti. , es c-e -ccre h
�rrr�S-�3-tl�'�j czr�rr'i-ir�rm�rrl2u--airy-crr�o a�2-�'e�-R�r
23
24 lien line in -ae --dnt sepaiFat-elyy ane f-eL --,.i-, taxing ,a_ +,,.-et -thin
25 said eeanty in whieh ._eh }r--------------- anddistr=b:Ht—i n 1'- -- FRay -3--
26 i st. The v a lire 9eL-ffiil-e-e f-any line I re lixded in t-hls siib s e e-4�A:en Shall
27 lee det-ar-ffiieed by dividing the apgeiF4Eiened va3ide of sdeh 14ne w4mthin eaeh
28 eeianty ley the-nidmb e ief ffii le s e E sideh 14: - within said --d n t y_
-1 '
29 +f+ (e) The system value of private railcar fleets entering or standing
30 in Idaho in the year preceding the constituted lien as provided in sec-
31 tion 63-411 (3) , Idaho Code.
32 {g} (f) The system value and calculate the allocation and apportionment
33 of the system value for all other taxable operating property.
34 (3) 9n and after january 1, 2004, ny=:,, y installed er eenstruet a
35 eefidrrpfe n t-lee i t=r -a ed:t-y eeLaj9eLaat-eTiffti t e E within five (5) ffid:les
36 o f-a-Qit- err ate limit and used fera n d iee w inn the t- e r ,,
37 g e n—r=t-ie n e€eleetinreity shall: be app ere n eel 19aseEieR j9 i e-,, leeatien.
38 Fer igdr-eses of this subseetien newlyrastalled er --__s}r-_e}ed eEj,dlpRie }
39 esed feLc anel in eenjidnetien-with the ,..,,,Y ,.n ef eleetEielty
40 net Inelude the Lce m"----=ng; rat-r-efitting, rehabilrtat-rear, -------------gig --
41 ,,, rieatien E)f an e at elEet.ieel generat4men€ee4:14:ty er -.,} gr }
42
43 �,e st-andiegthe- previsiens of seetien 63 301A, Idire-e-- , px=i=~}1
44 appe rt-4mened baseel en j9hysieal leeatien jaia�sidant te this siibTe^:_ren shall 32
45 plaeed en the new eenstriaet-ienel . For rate-regulated electric utility
46 companies, rate-regulated affiliated gas companies, and rate-regulated gas
47 companies subject to taxation as provided in section 63-3502B (3) or (4) ,
48 Idaho Code, the state tax commission shall determine the amount of such tax
49 to be apportioned to each county separately in proportion to the property
50 tax levied by all eligible taxing districts and units and amounts allocated
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 2 of 8

3
1 to each urban renewal agency statewide in tax year 2025 on the operating
2 property of rate-regulated electric utility companies, rate-regulated af-
3 filiated gas companies, and rate-regulated gas companies. The 2025 property
4 tax amounts levied or allocated shall be certified by each county auditor
5 to the state tax commission no later than January 12, 2026. The state tax
6 commission shall calculate proportions by dividing the total amount so re-
7 ported for each county by the sum of all such amounts for all eligible taxing
8 districts and units and urban renewal agencies statewide. Taxing dis-
9 tricts, units, and urban renewal agencies are eligible for a proportion of
10 this tax and are included in the calculation of these proportions, provided
11 they levied property tax against the operating property of rate-regulated
12 electric utility companies, rate-regulated affiliated gas companies, and
13 rate-regulated gas companies or received an allocation of property tax paid
14 by such companies for tax year 2025 . In the event that a taxing district
15 or unit or urban renewal revenue allocation area dissolves or is no longer
16 present in a county, or a voter approved bond expires, the proportions for
17 each taxing district in each affected county shall be changed as follows :
18 (a) The state tax commission shall reapportion the kilowatt-hour and
19 thermal energy tax revenue that would have accrued to the dissolving
20 district or revenue allocation area or expiring voter approved bond.
21 The reapportioned tax shall be distributed to each otherwise eligible
22 taxing district and revenue allocation area in the county with bound-
23 aries that overlapped the dissolved district or revenue allocation area
24 or expired voter approved bond. The proportionate share for each taxing
25 district and revenue allocation area shall be determined by dividing
26 the current distribution to that district and revenue allocation area
27 by the total distribution to all districts and revenue allocation areas
28 that overlap the dissolving district or revenue allocation area.
29 (b) Such reapportionment shall be made in the year immediately follow-
30 ing the year of the dissolution and the county auditor shall be notified
31 of the changed proportions no later than the first Monday in March of
32 that year.
33 (c) The proportions used to determine the amount of kilowatt-hour tax
34 and thermal energy tax to be billed to rate-regulated electric utility
35 companies, rate-regulated affiliated gas companies, and rate-reg-
36 ulated gas companies and payable to each county pursuant to section
37 63-3503C (2) , Idaho Code, shall not change.
38 (4) At least once every five (5) years, the state tax commission shall
39 examine and verify the investment of each rate-regulated electric utility
40 company, rate-regulated affiliated gas company, and rate-regulated gas com-
41 pany in each county and shall submit a report to the legislature that details
42 each county' s investment in relation to the total statewide investment.
43 +4} (5) If the value of property of any company assessable under this
44 section is of such a nature that it cannot reasonably be apportioned on the
45 basis of rail, wire, and pipeline mileage, such as microwave and radio relay
46 stations, the tax commission may adopt such other method or basis of appor-
47 tionment to the county and taxing districts in which the property is situate
48 as may be feasible and proper.
49 (6) Any departure from market value in an assessment of operating prop-
50 erty made to ensure compliance with federal law or precedent shall be consid-
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 3 of 8

4
1 ered an exemption. The state tax commission shall identify such departures
2 from market value in their appraisals and no application need be made by a
3 taxpayer to receive such exemption.
4 SECTION 3. That Section 63-6020, Idaho Code, be, and the same is hereby
5 repealed.
6 SECTION 4 . That Section 63-60211, Idaho Code, be, and the same is hereby
7 amended to read as follows :
8 63-602JJ. PROPERTY EXEMPT FROM TAXATION -- CERTAIN PROPERTY OF PRO-
9 DUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR, OR GEOTHERMAL ENERGY -- RATE-
10 REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPA-
11 NIES, AND RATE-REGULATED GAS COMPANIES. Real estate, fixtures, or personal
12 property is exempt from taxation if it is:
13 (1) Owned, controlled, operated, or managed by an electrical or natural
14 gas association e-r-; a rate-regulated electric utility company; a producer of
15 electricity by means of wind energy, solar energy, or geothermal energy, ex-
16 elading entitiesure remlated by the-idahe pmablieidtilities ---------s-----
17 as te r-__; a rate-regulated affiliated gas company; or a rate-regulated
18 gas company;
19 (2) Held or used in connection with or to facilitate the generation,
20 transmission, distribution, delivery, or measuring of electric power, natu-
21 ral gas, or ,-., ,- et-La a electric energy ffeneicateEiy ffianidfaetidi�ed __ piFeE•_e_d
22 �a�ear- Z of wiedenergy, se e___r J1 __ }heL= Ra -__-rU1', and all conduits,
23 ducts or other devices, materials, apparatus, or property for containing,
24 holding, or carrying conductors used for the transmission, distribution,
25 and delivery of electric power, natural gas, or electric energy ;eneL==t ,-
26 manafaetared erpredkreed by means ef ;­;Jed energy, se, ,_ ___-rJ1 __ ee}heiH ,,
27 enema, including construction tools, materials, and supplies; and
28 (3) Subject to the taxes on gross earnings of wind, solar, or geothermal
29 energy eat, the kilowatt hour taxes on rate-regulated electric utility
30 companies, or the taxes on therms of natural gas for rate-regulated affili-
31 ated gas companies and rate-regulated gas companies pursuant to chapter 35,
32 title 63, Idaho Code, but not subject to assessment by a county assessor pur-
33 suant to section 63-402, Idaho Code.
34 (4) For purposes of this section and chapter 35, title 63, Idaho Code:
35 (a) "Rate-regulated affiliated gas company" means a public utility as
36 defined in section 61-129, Idaho Code, that is engaged in the transmis-
37 Sion, distribution, or delivery of natural gas in this state and that is
38 part of a combined utility company that also owns and operates a rate-
39 regulated electric utility company subject to tax pursuant to chapter
40 35, title 63, Idaho Code.
41 (b) "Rate-regulated gas company" means a public utility as defined in
42 section 61-129, Idaho Code, that is engaged in the transmission, dis-
43 tribution, or delivery of natural gas in this state and is not part of a
44 combined utility company and does not own or operate any other utility
45 company subject to tax pursuant to chapter 35, title 63, Idaho Code.
46 (c) "Therm" means a measure of the heat content of natural gas equal to
47 one hundred thousand (100, 000) British thermal units .
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 4 of 8

5
1 SECTION 5. That Section 63-603, Idaho Code, be, and the same is hereby
2 repealed.
3 SECTION 6. That Section 63-3502B, Idaho Code, be, and the same is hereby
4 amended to read as follows :
5 63-3502B. LEVY OF TAX ON WIND ENERGY PRODUCTION, SOLAR ENERGY
6 9IR PRODUCTION, GEOTHERMAL ENERGY ELECTRICAL PRODUCTION, RATE-REGULATED
7 ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND
8 RATE-REGULATED GAS COMPANIES. (1) A wind energy tax or a geothermal energy
9 tax shall be levied against every producer of electricity by means of wind
10 energy or geothermal energy in the amount of three percent (30) of such pro-
11 ducer' s gross wind energy earnings or geothermal energy earnings .
12 (2) A solar energy tax shall be levied against every producer of elec-
13 tricity by means of solar energy in the amount of three and one-half percent
14 (3 .50) of the producer' s gross solar energy earnings .
15 (3) A kilowatt-hour tax shall be levied against every rate-regulated
16 electric utility company operating in Idaho on all such electricity and
17 electrical energy sold to retail customers in Idaho, as reported by such
18 company to the Idaho public utilities commission; however, if such a report
19 contains kilowatt-hour sales data for another state, the kilowatt-hour tax
20 established under this section shall not be applied to those out-of-state
21 sales . The kilowatt-hour tax shall be nine hundred twenty-three millionths
22 of a dollar ($0. 000923) per kilowatt-hour sold.
23 (4) (a) A thermal energy tax shall be levied against every rate-regu-
24 lated affiliated gas company on all natural gas sold to retail customers
25 in Idaho at a rate of ten thousand eight hundred two millionths of a dol-
26 lar ($0 . 010802) per therm of natural gas sold.
27 (b) A thermal energy tax shall be levied against every rate-regulated
28 gas company on all natural gas sold to retail customers in Idaho at
29 a rate of three hundred twenty-nine hundred-thousandths of a dollar
30 ($0 . 00329) per therm of natural gas sold. A separate thermal energy tax
31 shall be levied against every rate-regulated gas company on all nat-
32 ural gas delivered to a transport gas customer at a rate of forty-one
33 hundred-thousandths of a dollar ($0 . 00041) per therm of natural gas
34 delivered to a transport gas customer by a rate-regulated gas company.
35 For the purposes of this subsection, "transport gas customer" means an
36 entity that purchases gas from a supplier other than a rate-regulated
37 gas company but that contracts with a rate-regulated gas company to de-
38 liver gas to its meter.
39 } (5) T144:a The wind energy tax, solar energy tax, e-r- geothermal
40 energy tax, kilowatt-hour tax, and thermal energy tax provided in this sec-
41 tion shall be in lieu of all other taxes on the property of such wind energy
42 producer, ef sidek solar energy producer, eL=fs�z geothermal energy pro-
43 ducer, rate-regulated electric utility company, rate-regulated affiliated
44 gas company, or rate-regulated gas company exempted pursuant to section
45 63-602JJ, Idaho Code.
46 +4)- (6) For purposes of the certification required by section 63-803,
47 Idaho Code, and the limitations provided by section 63-802, Idaho Code,
48 the taxes levied pursuant to subsection (2) of this section shall reduce
49 the property tax to be levied to finance an annual budget,— and shall not be
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 5 of 8

6
1 included in the amount of property tax revenues to finance an annual budget
2 for purposes of limitations on increases in the annual budget as provided in
3 section 63-802, Idaho Code. Kilowatt-hour taxes and thermal energy taxes
4 apportioned to each taxing district pursuant to section 63-3503C, Idaho
5 Code, shall be treated as property tax revenue for the purposes of the limi-
6 tations provided in section 63-802, Idaho Code.
7 (7) By January 1, 2027, rate-regulated electric utility companies,
8 rate-regulated affiliated gas companies, and rate-regulated gas companies
9 shall include the kilowatt-hour and thermal energy tax on the billings to
10 its Idaho customers . The public utilities commission shall adjust the base
11 tariff rates for customers to the extent those rates included a recovery of
12 property taxes on operating property or the kilowatt-hour taxes or thermal
13 energy taxes assessed pursuant to this section.
14 SECTION 7 . That Chapter 35, Title 63, Idaho Code, be, and the same is
15 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
16 ignated as Section 63-3502C, Idaho Code, and to read as follows:
17 63-3502C. EXEMPTION OF KILOWATT-HOUR TAX FOR ELECTRICITY USED IN IR-
18 RIGATION.
19 (1) (a) The kilowatt-hour tax payable by rate-regulated electric util-
20 ity companies shall be reduced and shall be exempt from taxation to the
21 extent of kilowatt-hours used for furnishing power for pumping water
22 for irrigation or drainage purposes on lands in the state of Idaho.
23 The reduction shall be in the amount of nine hundred twenty-three mil-
24 lionths of a dollar ($0 .000923) per kilowatt-hour billed to each user
25 of power using pumping water for irrigation or drainage purposes . The
26 utility shall determine the credit to which each consumer is entitled
27 by virtue of this exemption and shall refund that amount or credit the
28 amount against the consumer' s bills .
29 (b) The exemption provided for in this section shall accrue to the ben-
30 efit of the consumer of such power, except in cases where the water so
31 pumped is sold or rented to irrigate lands, in which event the kilowatt-
32 hour taxes associated with generating or delivering power shall be sub-
33 ject to taxation to the extent that such water is sold or rented.
34 (c) If the consumer is not a customer of the deliverer of electrical
35 power, the kilowatt-hour taxes that would have been due from such util-
36 ity related to the exemption, if such exemption had not been applied,
37 shall be paid annually for each year in which the exemption is applied
38 directly to the consumer by the utility delivering such electricity for
39 irrigation purposes. To qualify for credit or direct payment, the per-
40 son or organization at the point of delivery must also be the person or
41 organization pumping water for irrigation purposes and not a distribu-
42 for or redistributor of electrical power. To receive the benefit of the
43 exemption under this section, each consumer who is not a customer of the
44 deliverer of electrical power must file an application with the state
45 tax commission on or before April 30 each year. The state tax commis-
46 sion shall prescribe by rule the form and information necessary for such
47 application. The procedures described in this section shall be used in
48 determining the benefit to which each consumer is entitled by virtue of
49 this exemption.
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 6 of 8

7
1 (2) The rate-regulated electric utility shall include in its statement
2 filed pursuant to section 63-3503C, Idaho Code, a schedule showing the kilo-
3 watt-hours relied on by the utility to provide the exemption provided in this
4 section and a certification that the credits or refunds related to the ex-
5 emption have been paid or credited. The public utilities commission shall
6 have jurisdiction under the public utilities law to ensure utility compli-
7 ance with the provisions of this section.
8 SECTION 8 . That Chapter 35, Title 63, Idaho Code, be, and the same is
9 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
10 ignated as Section 63-3503C, Idaho Code, and to read as follows:
11 63-3503C. CALCULATION, COLLECTION, ALLOTMENT, AND APPORTIONMENT
12 OF TAX FROM RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED
13 AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES BY STATE TAX
14 COMMISSION. (1) Beginning on January 1, 2027, and on or before April 15 of
15 each year thereafter, every rate-regulated electric utility, rate-regu-
16 fated affiliated gas company, and rate-regulated gas company in this state
17 shall file with the state tax commission a statement of the amount of its
18 kilowatt-hours and therms sold in Idaho for the preceding calendar year,
19 and for rate-regulated electric utilities, the amount of kilowatt-hours
20 sold the preceding year for furnishing power for pumping water for irri-
21 gation or drainage purposes, as provided by section 63-3502C, Idaho Code.
22 The rate-regulated electric utilities, rate-regulated affiliated gas com-
23 pany, and rate-regulated gas companies shall also provide such information
24 as shall be necessary for the state tax commission to redetermine the al-
25 locations of the tax as required in section 63-405 (4) , Idaho Code. Upon
26 examining and verifying such statement, the state tax commission shall com-
27 pute the amount of the tax due using the rates found in section 63-3502B (3)
28 and (4) , Idaho Code, and reduced as provided in section 63-3502C, Idaho Code,
29 for rate-regulated electric utilities eligible for such exemption.
30 (2) Upon the calculation of taxes determined in this section, and no
31 later than the third Monday of May, the state tax commission shall notify
32 each county treasurer of the amount of taxes due to the county based on the
33 proportions calculated pursuant to section 63-405 (3) and (4) , Idaho Code.
34 Such tax shall be billed by the state tax commission to each rate-regu-
35 fated electric utility company, rate-regulated affiliated gas company, and
36 rate-regulated gas company no later than the fourth Monday of May and due and
37 payable to the state tax commission no later than June 30 . Upon receipt of
38 such tax payments, the state tax commission shall promptly pay to each county
39 treasurer the proportionate share of such taxes due to the county as provided
40 in this section.
41 (3) By no later than the fourth Monday of July each year, each county
42 auditor shall notify each taxing district, unit, and urban renewal agency of
43 the amount they will receive. By the fourth Monday of August, such amounts
44 will be paid by the county auditor to each eligible taxing district, unit,
45 and urban renewal agency.
46 (4) A new taxing district or revenue allocation area formed after Jan-
47 uary 1, 2025, shall not be eligible for a tax distribution pursuant to this
48 section.
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 7 of 8

8
1 (5) If any taxing districts consolidate, the resulting district is en-
2 titled to a tax distribution pursuant to this section equal to the sum of the
3 tax distributions that would have been made to each district prior to consol-
4 idation.
5 (6) Any taxes levied pursuant to this section and not paid by June 30
6 shall become delinquent and a penalty of five percent (5 0) thereof shall be
7 imposed, together with interest at the rate of one percent (1o) per month
s from June 30 until paid.
9 (7) All taxes due and payable under this section shall be a lien on
10 all property, real and personal, of the rate-regulated electric utility
11 company, rate-regulated affiliated gas company, or rate-regulated gas com-
12 pany as of June 30 of each year and shall be discharged only by the payment
13 thereof. In any action to enforce payment of any delinquent taxes due under
14 this section, the county pursuing such action shall be entitled to a judg-
15 ment for the reasonable costs of prosecuting such action, as well as for the
16 delinquent taxes, penalty, and interest.
17 (8) If a rate-regulated electric utility, rate-regulated affiliated
18 gas company, or rate-regulated gas company fails to file the statement of
19 kilowatt-hours or therms sold in Idaho required pursuant to subsection (1)
20 of this section, the state tax commission shall use the best available infor-
21 mation to determine the kilowatt-hours or therms sold in Idaho.
22 SECTION 9. That Section 63-3506, Idaho Code, be, and the same is hereby
23 amended to read as follows :
24 63-3506. ASSESSMENT OF PROPERTY BY ASSESSOR. Any property not subject
25 to the gross receipts tax levied in this chapter of any cooperative elec-
26 trical or natural gas association,— or producer of electricity by means of
27 wind energy, by means of solar energy, or by means of geothermal energy, any
28 property not subject to the kilowatt-hour tax levied in this chapter on any
29 rate-regulated electric utility company, and any property not subject to the
30 thermal energy tax levied in this chapter on any rate-regulated affiliated
31 gas company or rate-regulated gas company shall be assessed by the county
32 assessor of the county wherein such property is situate, and taxes levied
33 against the same shall be a lien,— and shall be due and payable,— in the same
34 manner as are any other taxes on property.
35 SECTION 10. This act shall be in full force and effect on and after Jan-
36 uary 1, 2026.
Case No.INT-G-25-02
L.Blattner,IGC
Exhibit No.25
Page 8 of 8