20250530Darrington Exhibit Nos. 29-33.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 29 TO ACCOMPANY THE
DIRECT TESTIMONY OF JACOB DARRINGTON

Intermountain Gas Company
Deficiency in Operating Revenue
For the Test Year Ending December 31, 2024
Line
No. Description Amount
(a) (b)
1 Operating Income at Present Rates [1] $ 25,743,472
2 Rate Base [2] $ 578,473,094
3 Current Earned Rate of Return 4.45%
4 Cost of Capital [3] 7.86%
5 Operating Income at Proposed Rates 45,467,985
6 Operating Income Deficiency 19,724,513
7 Gross Revenue Conversion Factor[4] 1.34348
8 Deficiency in Operating Revenue $ 26,499,489
NOTES
[1] See Exhibit No. 30, Column (d), Line 27.
[2] See Exhibit No. 30, Column (f), Line 36.
[3] See the direct testimony of Tammy Nygard.
[4] See Exhibit No. 33, Column (c), Line 9.
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No. 29
Page 1 of 1

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 30 TO ACCOMPANY THE
DIRECT TESTIMONY OF JACOB DARRINGTON

Intermountain Gas Company
Statement of Operating Income and Rate Base with Adjustments
For the Test Year Ending December 31,2024
Proposed
Company Company Revenue Company
Line Unadjusted Company Direct Deficiency Direct
No. Description Direct Adjustments[1] Present (Over Collection) Proposed
(a) (b) (c) (d) (e) (f)
1 Gas Operating Revenues $ 323,800,529 $ (204,205,201) $ 119,595,328 $ 26,499,489 $ 146,094,817
2 Other Revenues 9,572,955 (4,252,595) 5,320,360 5,320,360
3 Total Operating Revenue 333,373,484 (208,457,796) 124,915,688 26,499,489 151,415,177
4 Operating Expenses
5 Cost of Gas 200,311,948 (200,311,948) - - -
6 Operation&Maintenance
7 Production 216,940 15,182 232,122 232,122
8 Natural Gas Storage,Terminaling,and Processing 1,425,509 (4,614) 1,420,895 1,420,895
9 Transmission 427,781 3,442 431,223 431,223
10 Distribution 26,342,024 651,629 26,993,653 - 26,993,653
11 Customer Accounts 10,416,823 376,980 10,793,803 75,550 [2] 10,869,353
12 Customer Service and Informational 4,408,108 (4,208,892) 199,216 - 199,216
13 Sales 1,676,649 158,283 1,834,932 1,834,932
14 Administrative and General 22,362,612 (464,389) 21,898,223 21,898,223
15 Other 659,814 (659,814) - -
16 Depreciation and Amortization 25,515,327 5,226,868 30,742,195 - 30,742,195
17 Taxes Other Than Income Taxes
18 IPUC Fees 886,919 - 886,919 58,908 [2] 945,827
19 Payroll Taxes 2,402,452 34,750 2,437,202 - 2,437,202
20 Property Taxes 1,701,418 (1,701,418) - -
21 Franchise Taxes 8,074,912 (8,049,705) 25,207 25,207
22 Interest Expense 12,980,282 (12,980,282)
23 Total Operating Expense
24 Before Income Taxes 319,809,518 (221,913,928) 97,895,590 134,458 98,030,048
25 Income Taxes 2,417,975 (1,141,349) 1,276,626 6,640,518 [3] 7,917,144
26 Total Operating Expenses 322,227,493 (223,055,277) 99,172,216 6,774,976 105,947,192
27 Net Operating Income $ 11,145,991 $ 14,597,481 $ 25,743,472 $ 19,724,513 $ 45,467,985
28 Rate Base:
29 Gas Plant in Service $ 1,008,211,651 $ 98,025,265 $ 1,106,236,916 $ - $ 1,106,236,916
30 Less Accumulated Depreciation and Amortization (448,438,228) (28,530,667) (476,968,895) (476,968,895)
31 Net Gas Plant in Service 559,773,423 69,494,598 629,268,021 629,268,021
32 Materials&Supplies Inventory 6,852,278 293,548 7,145,826 7,145,826
33 Gas Storage Inventory 3,866,112 (30,157) 3,835,955 3,835,955
34 Accumulated Deferred Income Taxes (47,403,065) (321,660) (47,724,725) (47,724,725)
35 Advances in Aid of Construction (13,034,837) (1,017,146) (14,051,983) (14,051,983)
36 Total Rate Base $ 510,053,911 $ 68,419,183 $ 578,473,094 $ $ 578,473,094
NOTES
[1]See Exhibit No.31.
[2]Incremental uncollectibles and Commission fee expense based on rates on Exhibit No.33.
[3]Reflects statutory income tax rates at 25.187%. Includes the new Idaho corporate tax rate of 5.3%which became effective in March 2025.
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No.30
Page 1 of 1

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 31 To ACCOMPANY THE
DIRECT TESTIMONY OF JACOB DARRINGTON

Intermountain Gas Company
Summary of Adjustments
For the Test Year Ending December 31,2024
Rate Case
Remove Billing Determinant Rate Class Weather Remove Remove Remove Remove Expense Salary Incentive
Line Non-Distribution Recalculation Migration Normalization Non-Utility Other Revenues Interest Supplemental Executive Amortization Expense Compensation
No. Description Revenues and Expenses Adjustment Adjustment Adjustment LNG Sales and Expenses Expense Compensation Expense Adjustment Adjustment Adjustment
(a) (b) (c) (d) (a) (f) (g) (h) (I) G) (k) (I)
1 Gas Operating Revenues $ (211,376,754) (129,624) $ 51,227 $ 3,370,096 $ - $ - $ - $ - $ - $ - $ -
2 Other Revenues (946,454) (2,839,131) (467,010)
3 Total Operating Revenue (212,323,208) (129,624) 51,227 3,370,096 (2,839,131) (467,010) - - - - -
4 Operating Expenses
5 Cost of Gas $ (198,257,984) - - - (2,053,964) - - - - - -
6 Operation&Maintenance
7 Production - - - - - - - 11,370 2,099
8 Natural Gas Storage,Terminaling,and Processing - - - - - - - - - 11,838 (16,452)
9 Transmission - - - - - - - - - 7,754 (4,756)
10 Distribution - - - - - - - - 974,659 (194,535)
11 Customer Accounts (21,869) - - - - - - - 430,666 (89,936)
12 Customer Service and Informational (4,211,805) - - - - - - - 2,399 170
13 Sales - - - - - - - - 103,585 37,694
14 Administrative and General (213,099) - - - - - - (1,302,320) 103,047 619,650 (275,953)
15 Other (542,845) (116,969) - -
16 Depreciation and Amortization - - - - - - - - - - -
17 Taxes Other Than Income Taxes
18 IPUC Fees - - - - - - - - - - -
19 Payroll Taxes (41,647) - - - - (5,100) - (42,452) - 165,387 (41,438)
20 Property Taxes - - - - - - - - - - -
21 Franchise Taxes (8,049,705) - - - - - - - - - -
22 Interest Expense (12,980,282)
23 Total Operating Expense
24 Before Incomes Taxes (210,796,109) - - - (2,053,964) (547,945) (12,980,282) (1,461,741) 103,047 2,327,308 (583,107)
25 Income Taxes
26 Total Operating Expenses (210,796,109) (2,053,964) (547,945) (12,980,282) (1,461,741) 103,047 2,327,308 (583,107)
27 Net Operating Income $ (1527099) $ (129624) $ 51,227 $ 3,370,096 $ (785167) $ 80,935 $ 12,980,282 $ 1,461,741 $ (103047) $ (2327308) $ 583,107
28 Rate Base:
29 Gas Plant in Service $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
30 Less Accumulated Depreciation and Amortization
31 Net Gas Plant in Service - - - - - - - - - - -
32 Materials&Supplies Inventory - - - - - - - - - - -
33 Gas Storage Inventory - - - - - - - - - - -
34 Accumulated Defamed Income Taxes - - - - - - - - - - -
35 Advances in Aid of Construction
36 Total Rate Base $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $
37 Revenue Requirement Effect $ 2,051,627 $ 174,147 $ (68822) $(4527657) $ 1,054,856 $ (108735) $(17438749) $ (1963820) $ 138,442 $ 3,126,692 $ (783393)
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No.31
Page 1 of 2

Intermountain Gas Company
Summary of Adjustments
For the Test Year Ending December 31,2024
Total
Pro Forma Pro Forma Non,Ulility Utility Pro Forma Income Operating
Line 401(k)Expense Property Tax Insurance Expense ARO RWIP Storage Storage ADIT End of Period Plant Additions Tax Statement
No. Description Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustment Adjustments
(a) (m) (r) (o) (p) (q) (d (s) (t) N) (v) W (x)
1 Gas Operating Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ 1,442,697 $ 2,437,157 $ - $ (204,205,201)
2 Other Revenues (4,252,595)
3 Total Operating Revenue - - - - - - - - 1,442,697 2,437,157 - (208,457,796)
4 Operating Expenses
5 Cost of Gas - - - - - - - - - - - (200,311,948)
6 Operation&Maintenance
7 Production 1,713 - - - - - - - - - 15,182
8 Natural Gas Storage,Terminaling,and Processing - - - - - - - - - - (4,614)
9 Transmission 444 - - - - - - - - - 3,442
10 Distribution 71,505 - - - - - - - - (200,000) - 651,629
11 Customer Accounts 58,119 - - - - - - - - - 376,980
12 Customer Service and Informational 344 - - - - - - - - - (4,208,892)
13 Sales 17,004 - - - - - - - - - 158,283
14 Administrative and General 86,976 - 517,310 - - - - - - - (464,389)
15 Other - - - - - - - - - - (659,814)
16 Depreciation and Amortization - - - - - - - - 1,625,613 3,601,255 - 5,226,868
17 Taxes Other Than Income Taxes
18 IPUC Fees - - - - - - - - - - -
19 Payroll Taxes - - - - - - - - - - 34,750
20 Property Taxes - (1,701,418) - - - - - - - - (1,701,418)
21 Franchise Taxes - - - - - - - - - - (8,049,705)
22 Interest Expense (12,980,282)
23 Total Operating Expense
24 Before Incomes Taxes 236,105 (1,701,418) 517,310 - - - - - 1,625,613 3,401,255 - (221,913,928)
25 Income Taxes (1,141,349) (1,141,349)
26 Total Operating Expenses 236,105 (1,701,418) 517,310 1,625,613 3,401,255 (1,141,349) (223,055,277)
27 Net Operating Income $ (236105) $ 1,701,418 $ (517310) $ - $ - $ - $ - $ - $ (t 82916) $ (964098) $ 1,141,349 $ 14,597,481
28 Rate Base:
29 Gas Plant in Service $ - $ - $ - $ (36,878,662) $ - $ - $ - $ - $ 42,139,059 $ 92,764,868 $ - $ 98,025,265
30 Less Accumulated Depreciation and Amortization 6,195,204 109,419 (10,103,623) (24,731,667) (28,530,667)
31 Net Gas Plant in Service - - - (30,683,458) 109,419 - - - 32,035,436 68,033,201 - 69,494,598
32 Materials&Supplies Inventory - - - - - - - - 293,548 - - 293,548
33 Gas Storage Inventory - - - - - (414,271) 159,983 - 224,131 - - (30,157)
34 Accumulated Defamed Income Taxes - - - - - - - (111,539) 525,960 (736,081) - (321,660)
35 Advances in Aid of Construction (1,017,146) (1,017,146)
36 Total Rate Base $ - $ - $ - $ (30683458) $ 109,419 $ (414271) $ 159,983 $ (111539) $ 32,061,929 $ 67,297,120 $ - $ 68,419,183
37 Revenue Requirement Effect $ 317,202 $ (2285821) $ 694,996 $ (3240097) $ 11,554 $ (43746) $ 16,894 $ (11778) $ 3,631,404 $ 8,401,656 $(1533380) $ (12386527)
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No.31
Page 2 of 2

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 32 TO ACCOMPANY THE
DIRECT TESTIMONY OF JACOB DARRINGTON

Intermountain Gas Company
Adjustments to Gas Operating Revenues
Tast Year-hogTvemmtrt2ms DlsMbutlon Revenues Billing Determinant RecelculaBan AdivatmeM g Clasa Mbrationa Weotho,Normalization ennng B.at Period 2022E-akd Plant Addltiana--on-Ofoot g "dTen Year Ro.A.
hog
line (TM1ermvCuabmer (TM1ermalCuabmer Cur- (Therm-uatomer Cunent Billing Determinants Current D-ohinanta Delertninenta (TM1ermalCuatomer Cunent
cdotlan Gountsl Amount ount Co.- Raks Amount GouMs) Rates Amount (TM1ermsl Rates Amount ITM1ermslGuskme GuneM Reks Amount ITM1ermslGuskme GuneM Rates Amount GouMsl Rates Amount Daslal Ib) (cl (dl let 10 la) (M1)) (1) (1) m (1) Im) In) lot (a) oh (rl fsl ftl lu) Ivl
BIIIed Revenues:
RS
3 DlMbbulion Revenues
Gusmmer CM1ar9e 3],4,]28 $ $ (12B,321) 85]1] $ $ $ $ 101312 58,141 41,02,]8123,p3 3],00,280 ol 17,810,89 $0.13301 $ 2,342,42 4,852 0.3of 0.131 7" 34,831,416 $ 800 $ 355,3
5 DiMnbubo Cha, 218 ol
0 cv Cho_ 4:016,615 (4,086,615) -
9 Goss of Gas1ea 1.155253 (134,155,253) -
10
121 TMa1 RS Billed Revenue: 212.491.857 (-.241.880) 112�0.]401 2�342.424 1.141- ]
13 GS-1
14 DI-Ition Revenues
434,698 $ b,520,815 - $ 1500 $ (145) (98)$ 1500 $ (1,470) 4,.0 $ 1500 $ 88900 5,488 $ 1500 $ 02p40 4M,]56 $ 1500 $ 8,6]1,360
CM1arye. 38,348,890 6,475,290 - 0.16805 15,]191 0.18885 1886) ]11,381 $0.16805 $ 120,114 384,280 0.16885 88,5]2 493.592 0.18805 03,343 39,943,188 0.18885 8,]44,11
68,30594] 9,]03,981 - 0.12115 - 133,688) 0.14]38 14,9651 3,619,]BB 0.14]30 533A08 2,202 0.14738 104,984 884,398 0,14738 13p,343 ]1,588,655 0.14]38 10,54],]89
28,]12,1]8 3,303,09] - 0.12885 - 180,01]) 0.12685 111,401) 2,383,350 0.12865 301,851 29],514 0.12885 31,880 366.830 0.12865 46A35 2%-,663 0A2665 3,75],662
Block4 6,381,53] 408,884 - 0.08396 - 1840,183) 008396 (40,B45) 1,129,1W 0.06396 72,221 ]1,81] 0.08396 4,.0 85613 0.08396 5,540 ],009,068 008386 -Mo
21
23 Gas1e ncy CM1ar9e s 343,9]5 (343,8]51 -
GostM
25
26 TMaI GS1 Bllled Revenues 80.854.5]3 (W.O06.]10) 2
27
28 GS1(ImgMbnl
29 D-bu Revenues
30 Customer Cho.. 78 $ 1.138 - $ 1500 $ 2 - $ 1500 $ - 76 $ 1500 $ 1,140
31 -d-u GM1ar9e
32 B 8,554 - 0.16805 - - 0.16885 - 0,554 0.18885
33 31,1]0 4,594 - 0.14]30 - - 0.14]30 - 31,1]0 0.14]38 4,594
34 Bock3 5,504 89] - 0.12885 - - 0.12885 - 5,504 0A2665 89]
35 Block4 - - - 0.06396 - - 0.08396 - - 008396 -
36
38 cv CM1ame (144) -
39 Cost of Gas1ea 21,069 (21,8881 -
40
TMaI GS1(laieatbn)Bllletl Revenues 29.008 (22.0131
42
43 GS-11GNG V.11-1
Dlsbb_i Revenues
- $ - - $ 15 Co $ - - $ 1500 $ - - $ 1500 $ -
CM1ame - 0.12885 - - 0.12885 - - 0.12685 -
Block2 - - - 0.06396 - - 0.06398 - - 008396 -
49
Cost of Gas Revenues51
$
53 oral GB-1(CNG VEMMes)BIIIed Revenues
55 SR
56 DlMdbulion Revenues
58 Customer ChoM, 3,]89 $ 30,294 - $ B.Op $ 18 32] $ 0.00 $ 2,b16 4,118 $ 800 $ 32,920
58 DlMdbulion Cho.. 62B365 82,545 - 0.133ol 36B 50,102 0.13301 ],]28 881 pe] 0A1Mol 90,642
59
80 Disbibutlon Revenues
81 GostMGas 294,4]5 (2944]5) -
62
83 TMaI ISR Billed Revenues 407.314 (2944]51
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No.32
Page 1 of 2

Intermountain Gas Company
Adjustments to Gas Operating Revenues
Tast Year Reaul a ma DlsMbutlon Revenues Billing Determinant Recelcula4on AdiunmeM g Cl...mm000na Waetho,Normalization ennng ErM n Period 2022E-aktl Plant Additiana--on-Ofoot emmgveren"d Ten Year Ro.A.
hog
Llno (Th-Cu-or (Th-Cu-or Cur. (rhoom-unomer Curtent Billing Dnerminann Current Dnertninank Dnertninenta (TM1ermalCunomer Curtent
crlDtlan Countsl Amount ohot Counkl Raks Amount Courts) Rates Amount (TM1ermsl Rates Amount ITM1ermnCuskme CuneM Reks Amount ITM1ermnCuskme Cl-Rates Amount Courts) Rates Amount Daslal Ib) (c1 (dl let 10 la) (M1)) (1) (1) Ikl (1) Im) In) lot (p) oh of fsl (11 ho Ivl
ol
sc
ol 84] $ 13,052 - $ 1250 $ 11,2141 81 $ 1250 $ ]83 1,008 $ 1250 4 12,601
68
CM1are 91;I 1:11k ,108 15,384 - 0.18885 - ],&] 0.18885 1,291 98,]55 0.18885 16,8]5
282,908 38,]4] - 0.14]38 - 24,915 0.14]38 3,6]2 28],823 0.14J38 ,419
10],884 13,861 - 0.12885 - 12,08] 0.12685 1,531 119,951 0.12665 15,192
Block4 - - - 0.06396 - - 0.063.6 - - 00838874 -
]3
]5 CostofaGasutio Revenues 220,515 (220,545)
]6
TMaI ISR Billetl Revenues 301.389 Mo.5451
]8
80 -lb-Revenues L
81 Customer CM1arge 450 8],50C.00 - $ ln0 o $ - 8 $ 150.00 $ 900 456 $ 150.00 $ N400
82 Demarltl CM1arge 888,060 $ 318,1]9 - 0.32000 - 14,0001 032000 (1,2801 9M4 032000 314,899
83 Overton Demantl CM1arge 34,448 11,023 - 0.no o - .,448 032000 11,023
84 Dlndbwon CM1arge
85 B 10,906,]O6 32],183 - 0.03000 38 286,811 003000 B,B04 1,203,51] 003000 338,105
86 B 3,188,]88 3],883 - 0.0118] - 230,000 00118] 2,]30 3,419,]88 00118] 40,593
8J Block3 818,8]9 6,004 - 0.00]35 - - 000- - 816,8]e OOOJ35 8,.4
88
89 Dishibo-Revenues
90 CosiMGas 5,98],521 (5,987,521) -
91
92 TMaI LV-1 Bllletl Revenues &]53.253 (698].521)
93
94 3
95 Dlndb evenues
96 Co.-,CM1arge 100 30,000.00 - $ 30000 $ - 8 $ 300.00 $ 2,400 1. $ 300.00 $ 32p00
97 Dll.k 1 Homer ion CM1are
98 B 8A29,991 $ 311,404 - 0.03894 - ]23,513 003684 1,]2] 9,153,504 003884 338,131
99 B 3,304,254 49,886 - 0.01504 - 8,650 o 15W tOD 3,310,904 001504 49,J98
100 Block3 25,918,040 143,588 - 0.00554 - 0 000554 - 25,918,040 000554 143,586
01
102 ues
103 Temporary PGA Atli en (29,]53) 29,753 -
104
105 TMaI T-3 Billed Revenue=. 504.933 29.]53 $
1.
10]
108 Dlndbwon Revenues
I. Customer CM1arge 1.239 185,8Woo - $ 150.00 $ - 1 $ 150.00 $ 3,150 1,260 $ 150.00 $ 188,000
110 Do,-Charge 18,204,860 $ 5,825,491 - 0.32000 - 148,]00 032000 4],9. 18,354,380 032000 5,8]3,395
111 Ownan Demand Cbarga 4fi8,953 150,- - 0.02000 - 068,953 0.32000 1Bo,06$
112 Dioribulion CM1arge
113 Blockt 132,212,248 2,871,649 - 0.02172 1 096,99) 0.02172 It,639 133,10),262 0.021]2 2,091,009
116 Blockt 106,612,320 .18,)83 - 0.0oJ80 - 0 o.00)fi8 - 1N 612,320 o.00)fi8 818,783
115 Block3 105,982,491 250,119 - 0.00230 - 0 000- - 1U5,902,491 000- 2Bo,119
116
11] Non-Diatr P Ravenuea
118 Temporary PGA Atli (506,499) 584,499 -
9
12o TnelTd Billed Revenue: $ 951)450 $ 584499 � $ 70493 $ 10172651
22
121
1 Tokl Billed Revenues $ 320 fifi0663 $ (2o02?fi 0081 1129 fi24) $ 51227 3370096 $ 1,dd2697 243J 1B] $ 119595328
23
125 Rood Groea C-ono
Ravenuea'.
125 Residential&Commercial Unbilled Revenue(6009.(4 $ (2,504,264)$ 2,504,2fi4 $ -
126 Reaidentin&Commercial Energy Eficianry Oihe114004A8008 do04.d81f (179,410) 253,410 -
12] $Iwrl-Term lntereat02-0)in POA(6o04.d8057 (2,1J9,610) 8,076,910
128 FrencM1iae Taxes(d002.d8J07 8,0]6,916 (O,OJ6,916) -
29
130 TnelOMerGroaa Operating Revenues $ 31398fi6 $ (31390fi6) $
31
132 Tnel Gas OpereOng Revenues $ 323800529 $ (2113]6 J56) 1129 fi24) $ 5122] 33]009fi $ 1,dd2697 $ 2,d3]15] $ 119,595,320
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No.32
Page 2 of 2

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 33 To ACCOMPANY THE
DIRECT TESTIMONY OF JACOB DARRINGTON

Intermountain Gas Company
Gross Revenue Conversion Factor
For the Test Year Ending December 31, 2024
Line Gross Revenue
No. Description Rate Conversion Factor
(a) (b) (c)
1 Operating Revenues (without add-on taxes) 1.00000
2 Commission Fees [1] 0.2223% 0.00222
3 Uncollectibles Expense 0.2851% 0.00285
4 State Taxable Income 0.99493
5 State Income Tax [2] 5.300% 0.05273
6 Income Before Federal Income Tax 0.94220
7 Federal Income Tax 21.00% 0.19786
8 Operating Income After Taxes 0.74434
9 Gross Revenue Conversion Factor 1.34348
NOTES
[1] Per Commission Order No. 36545.
[2] This reflects the new Idaho corporate tax rate which became effective in March
Case No.INT-G-25-02
J.Darrington,IGC
Exhibit No. 33
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