20251020Stipulations and Settlement.pdf

RECEIVED
OCTOBER 20, 2025
IDAHO PUBLIC
UTILITIES COMMISSION
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]
19099241.9[14168.36]
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 STIPULATION AND SETTLEMENT
ITS RATES AND CHARGES FOR GAS
SERVICE IN THE STATE OF IDAHO
STIPULATION AND SETTLEMENT
This Stipulation and Settlement ("Settlement") is entered into by and among
Intermountain Gas Company("Intermountain" or"Company"), Staff for the Idaho Public Utilities
Commission("Staff'), the Alliance of Western Energy Consumers ("AWEC"), and Micron
Technology, Inc. ("Micron") (collectively, "Parties," individually, "Party").
INTRODUCTION
The terms and conditions of this Settlement are set forth below. The Parties agree that this
Settlement represents a reasonable compromise of the issues raised in this proceeding. The Parties
recommend that the Idaho Public Utilities Commission("Commission") approve the Settlement,
without change, pursuant to Commission Rules of Procedure 271, 272, and 274, IDAPA
31.01.01.271, 272, and 274.
STIPULATION AND SETTLEMENT PAGE 1 OF 9

BACKGROUND
On May 30, 2025, Intermountain filed a general rate case application requesting authority
to increase revenues by approximately $26.5 million, representing a margin increase of 22.2
percent, with a proposed effective date of June 30, 2025 ("Application").
On June 13, 2025,the Commission issued a Notice of Application,Notice of Suspension
of Proposed Effective Date, and Notice of Intervention Deadline. Order No. 36639.
AWEC and Micron intervened. See Order Nos. 36654 and 36676.
From shortly after the Application was filed, the Parties propounded numerous production
requests, which Intermountain responded to. Staff also conducted a site visit to Intermountain,
during which Staff reviewed documents and spoke to Company employees to answer questions
regarding the Application.
On September 4 and 5, the Parties met for two settlement conferences. At the second
settlement conference, the Parties agreed in principle to the terms set forth in this Settlement.
In a separate proceeding Case No. INT-G-25-04, the Commission issued Order No. 36771
approving rates related to the Purchased Gas Cost Adjustment ("PGA") components of the
Company's rates.
As a compromise of positions in this proceeding, and for the mutual promises and
consideration set forth below, the Parties stipulate and agree to the following terms:
TERMS OF THE SETTLEMENT
1. Revenue Requirement. The Parties agree that Intermountain Gas shall be allowed to
implement revised tariff schedules designed to increase its authorized revenue requirement
by $13 million. This reflects an overall increase to revenue requirement of approximately
10.4%.
STIPULATION AND SETTLEMENT PAGE 2 OF 9

2. Components of Revenue Requirement. The Parties agree that the Revenue Requirement
includes the following components:
a. Return on Equity: A return on equity of 9.5%;
b. Cost of debt and debt/equity ratio: Cost of debt of 4.956%, debt to equity ratio of
50% equity and 50% debt. The calculation and resulting overall rate of return of
7.23% are shown on Exhibit 1.
c. Rate Base: A total average rate base of$524,773,059, shown on Exhibit 1.
d. Plant held for future use: Costs associated with the following projects will be
moved to Account 121 —Nonutility property until it becomes used and useful:
i. FP-325660 Purch Land Dist Office;
ii. FP-321549RF-Nampa-R-Ustick&Friar Land; and
in. FP-323849 Wapello Land.
3. Cost of Service, Rate Design and Rate Spread. The Parties agree to the class revenue
apportionment set forth below and illustrated on Exhibit 2. The Revenue Requirement
shall be recovered as follows:
a. The customer charge for residential customers shall be increased to $11.00 and for
general service customers to $23.00. The customer charge for T4 customers shall
be $275.00. The proposed customer charge for all remaining classes will be as
filed in the Company's application.
b. Exhibits 3 (redline) and 4 (clean) are tariff sheets demonstrating the changes to the
Company's tariffs that will occur if the Settlement is approved. Exhibits 3 and 4
also include the PGA rate changes approved in Case No. INT-G-25-04, Order No.
36771 for administrative efficiency.
STIPULATION AND SETTLEMENT PAGE 3 OF 9

c. If the Settlement is approved, Exhibit 4 will be effective upon the date of the order
approving the Settlement.
4. Billing Determinants. The Parties agree that the billing determinants shall be as
proposed by the Company in its Application and Testimony.
5. Prudency of capital projects.Upon approval of this Settlement, capital projects in
service as of July 31, 2025 are deemed prudent. Parties retain the ability to present
argument, in a future rate case, regarding the prudency of projects placed into service on
or after August 1, 2025.
6. Workshops. The Company and Staff agree to hold workshops on the following topics
prior to filing of the next rate case. The Company will provide notice of these workshops
to all Parties, and all Parties may attend at their election.
a. Renewable Natural Gas. The Company and Staff will hold one or more
workshops to discuss a process to ensure utility customers are not subsidizing costs
associated with either Renewable Natural Gas projects or any nonstandard
contracted services provided to Renewable Natural Gas producers by the
Company.
i. Scheduling of the workshop(s)will be initiated not later than January 1,
2026, with the goal of reconciling and correcting any findings before the
Company's next rate case.
ii. The workshop(s)will include discussion of reporting or other provision of
information by the Company; terminology regarding different types of
involvement with Renewal Natural Gas projects; methods or processes
designed to ensure reconciliation and separation of Renewable Natural Gas
project costs from system project costs; and related matters.
STIPULATION AND SETTLEMENT PAGE 4 OF 9

b. Tariff Section C,installation and extension of mains and services. The
Company and Staff will hold one or more workshops to discuss issues related to
separation of project costs and company betterment costs associated with mainline
extensions.
i. Scheduling of the workshop(s)will be initiated no later than January 1,
2026 with the goal of reconciling and correcting any findings before the
Company's next rate case.
ii. The workshop(s) will include a review of the Tariff language related to
cost true up; methods or processes to separately identify project costs
associated with line extensions and project costs associated with company
betterment; methods or processes to reconcile line extension costs and
system betterment costs; and related matters.
c. Cost of service. The Company and Staff will hold one or more workshops to
discuss the components of the Company's cost of service study and related matters
for inclusion in the Company's next rate case. The workshop topics shall include,
but are not limited to:
i. Cost classification of distribution mains, including a breakout of
distribution mains by size and material;
ii. Comparison of a 50-year and 30-year weather event in calculating the
Company's peak design day;
iii. Class allocation factors for demand-classified costs; and
iv. Inclusion of sub-accounts for all rate base, operations, and maintenance
expense for the Nampa LNG facility.
STIPULATION AND SETTLEMENT PAGE 5 OF 9

7. Notices to paperless billing customers. Before the next rate case, the Company and Staff
will meet to discuss notices provided to paperless billing customers.
8. Tariff revisions. The Parties agree to i)the textual and formatting changes to
Intermountain's tariffs to more clearly identify the total per-therm charge for each rate
schedule and ii) addition of a property-tax charge to reflect recent legislative changes, as
proposed in paragraph V of the Application.
GENERAL PROVISIONS
9. The Parties agree that this Settlement represents a compromise of the positions of the
Parties on all issues in this proceeding. Other than the above-referenced positions, any
testimony filed in support of the approval of this Settlement, and except to the extent
necessary for a Party to explain before the Commission its own statements and positions
with respect to the Settlement, none of the negotiations relating to this Settlement shall be
admissible as evidence in this or any other proceeding regarding this subject matter.
10. The Parties submit this Settlement to the Commission and recommend that the
Commission approve the Settlement in its entirety pursuant to Commission Rule of
Procedure 274, IDAPA 31.01.01.274. The Parties shall support this Settlement before the
Commission. No Party shall appeal any portion of this Settlement or any Order approving
this Settlement.
11. The Parties request that the Commission consider and approve this Settlement as
expeditiously as possible, while allowing for sufficient public input. The Parties stand
ready to file testimony and otherwise participate in any hearing or other process
established by the Commission to consider this Settlement.
12. The Parties agree that this Settlement and the resulting rates are fair,just, and reasonable,
in the public interest, and otherwise in accordance with law or regulatory policy.
STIPULATION AND SETTLEMENT PAGE 6 OF 9

Accordingly, the Parties agree that the Settlement should be accepted without
modification.
13. In the event the Commission issues an order that rejects any part of, or all of, this
Settlement, or imposes any additional conditions on this Settlement, each Party reserves
the right,upon written notice to the Commission and the other Parties, within fourteen
days of such order, to withdraw from this Settlement. In such case, no Party shall be
bound by any term of this Settlement.
14. No Party shall be bound by,benefitted by, or prejudiced by any position asserted in the
negotiation of this Settlement, or while advocating for approval of this Settlement.
Agreement to this Settlement is not an acknowledgement by any Party of the validity or
invalidity of any particular method, theory, or principle of regulation or cost recovery.
15. The obligations of the Parties under this Settlement are subject to the Commission's
approval of this Settlement. If any person not a Party to this Settlement appeals, seeks
judicial review of, or otherwise challenges this Settlement, the Party's obligations under
this Settlement are subject to the Settlement, or the Commission's approval of this
Settlement,being affirmed, upheld, or otherwise confirmed by the reviewing court.
STIPULATION AND SETTLEMENT PAGE 7 OF 9

Dated: October 20, 2025.
GIVENS PURSLEY LLP
By Is/Preston N. Carter
Preston N. Carter
Givens Pursley LLP
Attorneys for Intermountain Gas Company
Dated: October 20, 2025.
IDAHO PUBLIC UTILITIES COMMISSION
By Is/Jeffrey R. Loll
Jeffrey R. Loll
Deputy Attorney General
Dated: October 20, 2025.
CABLE HUSTON LLP
By /s/Chad M. Stokes
Chad M. Stokes
Attorneys for Alliance of Western Energy
Consumers
Dated: October 20, 2025.
HOLLAND&HART LLP
By Is/Austin Rueschhoff
Austin Rueschhoff
Attorneys for Micron Technologies, Inc.
STIPULATION AND SETTLEMENT PAGE 8 OF 9

CERTIFICATE OF SERVICE
I hereby certify that on October 20, 2025, I caused to be served a true and correct copy of
the foregoing document to the person(s) listed below by the method indicated:
Commission Staff Via Electronic Mail
Monica Barrios-Sanchez, Commission Secretary [e-mail]
Idaho Public Utilities Commission [e-mail]
11331 W. Chinden Blvd., Bldg. 8, Suite 201-A
Boise, ID 83714
Jeffrey R. Loll [e-mail]
Deputy Attorney General
Idaho Public Utilities Commission
11331 W. Chinden Blvd., Bldg. 8, Suite 201-A
Boise, ID 83714
Alliance of Western Energy Consumers
Chad M. Stokes [e-mail]
Cable Huston LLP
1455 SW Broadway, Ste. 1500
Portland, OR 97201
Brad Mullens [e-mail]
MW Analytics
Vihikari 10
Kempele, FI 90440
Micron Technology, Inc.
Austin Rueschhoff [e-mail]
Thorvald A.Nelson [e-mail]
Austin W. Jensen [e-mail]
Kristine A.K. Roach [e-mail]
Holland& Hart LLP [e-mail]
555 17th Street, Suite 3200 [e-mail]
Denver CO 80202
Is/Preston N. Carter
Preston N. Carter
STIPULATION AND SETTLEMENT PAGE 9 OF 9

INTERMOUNTAIN GAS COMPANY
CASE No. INT-G-25-02
EXHIBIT I TO SETTLEMENT AGREEMENT

Exhibit 1 to Settlement Agreement
INT-G-25-02
Revenue Requirement
Line Revenue Requirement
No. Description for Settlement Agreement
(a) (b) (c)
1 Proposed Net Operating Income $ 25,743,472
2 Settlement Adjustment 2,521,257
3 Final Net Operating Income $ 28,264,729
4 Proposed EOP Rate Base $ 578,473,094
5 Settlement Adjustment (53,700,035)
6 Final Average Rate Base $ 524,773,059
7 Operating Income at Present Rates $ 28,264,729
8 Rate Base 524,773,059
9 Current Earned Rate of Return 5.39%
10 Cost of Capital 7.23%
11 Operating Income at Proposed Rates 37,941,092
12 Operating Income Deficiency 9,676,363
13 Gross Revenue Conversion Factor 1.34348
14 Deficiency in Operating Revenue $ 13,000,000
15 Percent Increase 10.41%
16 Total Base Rate Revenue Requirement $ 137,915,688
17 Capital Structure
18 Total Debt 50%
19 Cost of Debt 4.956% 2.48%
20 Total Equity 50%
21 Return on Equity 9.50% 4.75%
22 Total Cost of Capital 7.23%

INTERMOUNTAIN GAS COMPANY
CASE No. INT-G-25-02
EXHIBIT 2 SETTLEMENT RATE DESIGN

Total RS GS LV T3 T-4
Margin Revenue at Present Rates $ 119,595,329 $ 79,817,679 $ 28,264,261 $ 777,025 $ 563,912 $ 10,172,451
Company Margin Revenue at Unity $ 146,094,817 $ 112,527,159 $ 22,085,001 $ 1,010,145 $ 218,937 $ 10,253,575
Company Revenue Staff Margin Revenue at Unity $ 146,094,817 $ 105,970,130 $ 23,622,026 $ 1,222,017 $ 557,157 $ 14,723,486
Requirement Arithmetic Average $ 146,094,817 $ 109,248,644 $ 22,853,514 $ 1,116,081 $ 388,047 $ 12,488,531
ALTERNATE REVENUE REQUIREMENT
SETTLEMENT Proposed Margin Revenue $ 132,595,341
Proposed Revenue Increase 10.87%
Total Revenue Increase $ 13,000,012
SETTLEMENT Increase as a proportion of Company increase 49%
Ratio of SETTLEMENT RR to Company RR 0.907597843 RS GS LV T-3 T-4
Average COSS:adjusted using Ratio of SETTLEMENT RR to Company RR $ 132,595,341 $ 99,153,834 $ 20,741,800 $ 1,012,953 $ 352,191 $ 11,334,563
%Increase:Current Margin Revenue to Average COSS with SETTLEMENT RR 10.87% 24.23% -26.61% 30.36% -37.55% 11.42%
Cap&Floor:Multiple of System Increase 1.23 0.5 1.23 0.5 1
Cap&Floor:Percent Increase 13.37% 5.44% 13.37% 5.44% 10.87%
Cap&Floor:Revenue Increase $ 13,448,149 $ 10,671,704 $ 1,536,163 $ 103,889 $ 30,649 $ 1,105,745
Revenue(Delta)to Spread: $ (448,137) Y
Application of Spread(Delta) $ - $ - $ - $ - $ (448,137)
Total Margin Revenue Increase is 13,000,012 1 1 $ 10,671,704 $ 1,536,163 $ 103,889 $ 30,649 $ 657,608
Final Margin Revenue Increase% 10.87% 13.37% 5.44% 13.37% 5.43% 6.46%
Total Margin Revenue $ 132,595,341 $ 90,489,383 $ 29,800,424 $ 880,914 $ 594,561 $ 10,830,059
Proposed Revenue to Cost Ratio 1.00 0.91 1.44 0.87 1.69 0.96
Proposed Parity Ratio: SETTLEMENT Revenue Requirement,Average COSS,Ca 1.00 0.91 1.44 0.87 1.69 0.96
Current Parity Ratio 1.00 0.89 1.51 0.85 1.78 1.00

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ %
RS_RESIDENTIAL SERVICE
Customer Charge Customer Bills 4,831,416 $ 8.00 $ 38,651,328 $ 11.00 $ 53,145,576 $ 14,494,248 37.50%
Distribution Charge Therms 308,569,141 $ 0.13301 41,042,781 $ 0.12061 37,216,524 3,826,257 -9.32%
Total Revenues $ 79,694,109 $ 90,362,100 $ 10,667,991 13.39%
IS-R RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
Customer Charge Customer Bills 4,116 $ 8.00 $ 32,928 $ 11.00 $ 45,276 $ 12,348 37.50%
Distribution Charge Therms 681,467 $ 0.13301 90,642 $ 0.12061 82,192 8,450 -9.32%
Total Revenues $ 123,570 $ 127,468 $ 3,898 3.15%
Total Customer Charge Revenue $ 38,684,256 $ 53,190,852 $ 14,506,596 37.50%
Total Distribution Charge Revenue 41,133,423 37,298,716 (3,834,708) -9.32%
Total Revenues $ 79,817,679 $ 90,489,568 $ 10,671,888 13.37%
Target Base Revenue
$90,489,383
Customer Charge Customer Bills 4,831,416 $ 8.00 $ 38,651,328 $ 11.00 $ 53,145,576 $14,494,248 37.50%
Customer Charge-Interruptible Customer Bills 4,116 $ 8.00 32,928 $ 11.00 45,276 12,348 37.50%
Distribution Charge Therms 309,250,607 $ 0.13301 $ 41,133,423 $ 0.12061 $ 37,298,531 ($3,834,892) -9.32%
Total Base Revenue $ 79,817,679 $ 90,489,383 $ 10,671,704 13.37%
Total Revenue $ 79,817,679 $ 90,489,383 $ 10,671,704 13.37%
Target Revenue Difference(due to rounding) $ 185
Target Revenue Difference% 0.00%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
General Service
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ oo
GS-1 GENERAL SERVICE
Customer Charge Customer Bills 444,756 $ 15.00 $ 6,671,340 $ 23.00 $ 10,229,388 $ 3,558,048 53.33°%
Block 1-First 200 therms per bill Therms 39,943,198 $ 0.16885 $ 6,744,409 $ 0.15294 $ 6,108,913 $ (635,496) -9.42%
Block 2-Next 1,800 therms per bill Therms 71,568,655 $ 0.14738 10,547,788 $ 0.13349 9,553,700 (994,089) -9.43%
Block 3-Next 8,000 therms per bill Therms 29,669,663 $ 0.12665 3,757,663 $ 0.11472 3,403,704 (353,959) -9.42%
Block 4-Over 10,000 therms per bill Therms 7,009,068 $ 0.06396 448,300 $ 0.05793 406,035 (42,265) -9.43%
Total 148,190,583 21,498,160 $ 19,472,351 $ (2,025,809) -9.42%
Total Base Revenues $ 28,169,500 $ 29,701,739.42 $ 1,532,239 5.44°%
GS-1 IRRIGATION CUSTOMERS
Customer Charge Customer Bills 76 $ 15.00 $ 1,140 $ 23.00 $ 1,748 $ 608.00 53.33%
Block 1-First 200 therms per bill Therms 8,554 $ 0.16885 $ 1,444 $ 0.15294 $ 1,308 $ (136.09) -9.42%
Block 2-Next 1,800 therms per bill Therms 31,170 $ 0.14738 4,594 $ 0.13349 4,161 (432.95) -9.43°%
Block 3-Next 8,000 therms per bill Therms 5,504 $ 0.12665 697 $ 0.11472 631 (65.66) -9.42%
Block 4-Over 10,000 therms per bill Therms - $ 0.06396 - $ 0.05793 - - 0.00°%
Total 45,228 6,735 6,101 $ (634.71) -9.42%
Total Base Revenues $7,875 $7,849 ($27) -0.34%
GS-1 COMPRESSED NATURAL GAS
Customer Charge Customer Bills - $ 15.00 $ - $ 23.00 $ - $ 0.00%
Block 1-First 10,000 therms per bill Therms $ 0.12665 $ 0.11472 0.00%
Block 2-Over 10,000 therms per bill Therms $ 0.06396 $ 0.05793 0.00°%
Total $ $ - $ 0.00%
Total Base Revenues $0 $0 $0 0.00%
IS-C SMALL COMMERCIAL INTERRUPTIBLE SNOWMELT SERVICE
Customer Charge Customer Bills 1,008 $ 12.50 $ 12,600 $ 23.00 $ 23,184 $ 10,584.0 84.00°%
Block 1-First 200 therms per bill Therms 98,755 $ 0.16885 $ 16,675 $ 0.15294 $ 15,104 $ (1,571) -9.42%
Block 2-Next 1,800 therms per bill Therms 287,823 $ 0.14738 42,419 $ 0.13349 38,421 (3,998) -9.43%
Block 3-Next 8,000 therms per bill Therms 119,951 $ 0.12665 15,192 $ 0.11472 13,761 (1,431) -9.42%
Block 4-Over 10,000 therms per bill Therms - $ 0.06396 - $ 0.05793 - - 0.00%
Total 506,529 $ 74,286 $ 67,286 $ (7,000) -9.42%
Total Base Revenues $86,886 $90,470 $3,584 4.13%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
General Service
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ oo
General Service Total:
Customer Charge Customer Bills 445,840 $ 6,685,080 $ 10,254,320 $ 3,569,240 53.39%
Block 1-First 200 therms per bill Therms 40,050,507 6,762,528 6,125,325 (637,204) -9.42%
Block 2-Next 1,800 therms per bill Therms 71,887,647 10,594,801 9,596,282 (998,519) -9.43%
Block 3-Next 8,000 therms per bill Therms 29,795,118 3,773,552 3,418,096 (355,456) -9.42%
Block 4-Over 10,000 therms per bill Therms 7,009,068 448,300 406,035 (42,265) -9.43%
(Total Base Revenues $ 28,264,261 $ 29,800,058 $ 1,535,797 5.43%
Target Base Revenue
$29,800,424
Customer Charge Customer Bills 444,832 $ 15.00 $ 6,672,480 $ 23.00 $ 10,231,136 $ 3,558,656 53.33%
Customer Charge-Interruptible Customer Bills 1,008 $ 12.50 12,600 $ 23.00 $ 23,184 $ 10,584 84.00%
Block 1-First 200 therms per bill Therms 40,050,507 $ 0.16885 $ 6,762,528 $ 0.15294 $ 6,125,398 $ (637,130) -9.42%
Block 2-Next 1,800 therms per bill Therms 71,887,647 0.14738 10,594,801 0.13349 9,596,614 (998,187) -9.42%
Block 3-Next 8,000 therms per bill Therms 29,795,118 0.12665 3,773,552 0.11472 3,418,028 (355,524) -9.42%
Block 4-Over 10,000 therms per bill Therms 7,009,068 0.06396 448,300 0.05793 406,064 42,236 -9.42%
148,742,341 $ 21,579,181 $ 19,546,104 $ (2,033,077) -9.42%
Total Base Revenue $ 28,264,261 $ 29,800,424 $ 1,536,163 5.44%
Target Revenue Difference(due to rounding) $ (366)
Target Revenue Difference% 0.00%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
Large Volume
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ %
LV-1 LARGE VOLUME
Customer Charge Customer Bills 456 $ 150.00 $ 68,400 $ 375.00 $ 171,000 $ 102,600 150.00%
Demand Charge Demand(Therm) 984,060 $ 0.3200 $ 314,899 $ 0.44000 $ 432,986 $ 118,087 37.50%
Overrun Demand Charge Demand(Therm) 34,448 $ 0.3200 $ 11,023 $ 0.44000 $ 15,157 $ 4,134 37.50%
Block 1-First 35,000 therms per bill Therms 11,203,517 $ 0.03000 $ 336,106 $ 0.02052 $ 229,896 $ (106,209) -31.60%
Block 2-Next 35,000 therms per bill Therms 3,419,788 $ 0.01187 40,593 0.00812 27,769 (12,824) -31.59%
Block 3-Over 70,000 therms per bill Therms 816,879 $ 0.00735 6,004 0.00503 4,109 1,895 -31.57%
All Volumes 15,440,184 $ 382,702 $ 261,774 $ (120,929) 0.00%
Total Base Revenues $ 777,025 $ 880,917 $ 10-3—,8-92F 13.37%
Target Base Revenue $ 880,914
Total Revenue Target $ 880,914
Target Revenue Difference(due to rounding) 3
Target Revenue Difference% 0.00%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
Transportation
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ %
T-3-TRANSPORT INTERRUPTIBLE
Customer Charge Customer Bills 108 $ 300.00 $32,400 $ 600.00 $ 64,800 $ 32,400 100.00%
Block 1-First 100,000 therms per bill Therms 9,153,504 $ 0.03694 $ 338,130 $ 0.03682 $ 337,032 $ (1,098) -0.33%
Block 2-Next 50,000 therms per bill Therms 3,310,904 0.01504 49,796 0.01499 49,630 (166) -0.33%
Block 3-Over 150,000 therms per bill Therms 25,918,040 0.00554 143,586 0.00552 143,068 518 -0.36%
All Volume 38,382,448 $ 531,512 $ 529,730 $ (1,782) -0.34%
Total Base Revenues $ 563,912 $ 594,530 30,618 5.43%
Target Revenue 594,567
Total Revenue Target $ 594,561
Target Revenue Difference(due to rounding) (31)
Tar et Revenue Difference% -0.01%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
Transportation
Billing Current Base Rates Proposed Base Rates Difference
Description Units Determinants Rates Revenues Rates Revenues $ %
T4-TRANSPORT FIRM
Customer Charge Customer Bills 1,260 $ 150.00 $ 189,000 $ 275.00 $ 346,500 $ 157,500 83.33%
Total Revenues
Demand Charge Demand(Therm) 18,354,360 $ 0.3200 $ 5,873,395 $ 0.35000 $ 6,424,026 $ 550,631 9.38%
Overrun Demand Charge Demand(Therm) 468,953 $ 0.3200 $ 150,065 $ 0.35000 $ 164,134 $ 14,069 9.38%
Block 1-First 250,000 therms per bill Therms 133,107,242 $ 0.02172 $ 2,891,089 $ 0.02137 $ 2,844,502 $ (46,588) -1.61%
Block 2-Next 500,000 therms per bill Therms 106,612,320 0.00768 818,783 0.00755 804,923 (13,860) -1.69%
Block 3-Over 750,000 therms per bill Therms 105,982,491 0.00236 250,119 0.00232 245,879 4,239 -1.70%
All Volumes 345,702,053 $ 3,959,991 $ 3,895,304 $ (64,686) -1.63%
Total Base Revenues $ 10,172,451 $ 10,829,964 Ff---U5-7—,5—l-3T 6.46%
Target Base Revenue 10,830,059
Target Revenue Difference(due to rounding) (95)
Target Revenue Difference% 0.00%

Intermountain Gas Company
Updated Rate Design and Proof of Revenue-Settlement
Summary of Rate Schedule Revenues
Current Proposed
Line Rate Schedule Description Base Revene Base Revene Revenue Change Percent Change
1 IRS—RESIDENTIAL SERVICE
2 Customer Charge Revenue $ 38,651,328 $ 53,145,576 $ 14,494,248 37.50%
3 Distribution Charge Revenue 41,042,781 37,216,524 (3,826,257) -9.32%
4 Total Rate Revenue $ 79,694,109 $ 90,362,100 $ 10,667,991 13.39%
5 IS-R_RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
6 Customer Charge Revenue $ 32,928 $ 45,276 $ 12,348 37.50%
7 Distribution Charge Revenue 90,642 82,192 (8,450) -9.32%
8 Total Rate Revenue $ 123,570 $ 127,468 $ 3,898 3.15%
9 GS-1 GENERAL SERVICE
10 Customer Charge Revenue $ 6,671,340 $ 10,229,388 $ 3,558,048 53.33%
11 Distribution Charge Revenue 21,498,160 19,472,351 (2,025,809) -9.42%
12 Total Rate Revenue $ 28,169,500 $ 29,701,739 $ 1,532,239 5.44%
13 GS-1_IRRIGATION CUSTOMERS
14 Customer Charge Revenue $ 1,140 $ 1,748 $ 608 53.33%
15 Distribution Charge Revenue 6,735 6,101 (635) -9.42%
16 Total Rate Revenue $ 7,875 $ 7,849 $ (27) -0.34%
17 GS-1_COMPRESSED NATURAL GAS
18 Customer Charge Revenue $ - $ - $ - 0.00%
19 Distribution Charge Revenue 0.00%
20 Total Rate Revenue $ - $ - $ - 0.00%
21 IS-C_SMALL COMMERCIAL INTERRUPTIBLE SNOWMELT SERVICE
22 Customer Charge Revenue $ 12,600 $ 23,184 $ 10,584 84.00%
23 Distribution Charge Revenue 74,286 67,286 (7,000) -9.42%
24 Total Rate Revenue $ 86,886 $ 90,470 $ 3,584 4.13%
25 LV-1_LARGE VOLUME
26 Customer Charge Revenue $ 68,400 $ 171,000 $ 102,600 150.00%
27 Demand Charge Revenue 325,923 448,144 122,221 31.94%
28 Distribution Charge Revenue 382,702 261,774 (120,929) -37.10%
29 Total Rate Revenue $ 777,025 $ 880,917 $ 103,892 13.37%
30 T-3-TRANSPORT INTERRUPTIBLE
31 Customer Charge Revenue $ 32,400 $ 64,800 $ 32,400 100.00%
32 Distribution Charge Revenue 531,512 529,730 (1,782) -0.34%
33 Total Rate Revenue $ 563,912 $ 594,530 $ 30,618 5.43%
34 T-4-TRANSPORT FIRM
35 Customer Charge Revenue $ 189,000 $ 346,500 $ 157,500 83.33%
36 Demand Charge Revenue 6,023,460 6,588,160 564,700 9.38%
37 Distribution Charge Revenue 3,959,991 3,895,304 (64,686) -1.63%
38 Total Rate Revenue $ 10,172,451 $ 10,829,964 $ 657,513 6.46%
39 TOTAL COMPANY RATE REVENUE SUMMARY
40 Customer Charge Revenue $ 45,659,136 $ 64,027,472 $ 18,368,336 40.23%
41 Demand Charge Revenue 6,349,383 7,036,303 686,921 10.82%
42 Distribution Charge Revenue 67,586,810 61,531,262 (6,055,548) -8.96%
43 Total Rate Revenue $ 119,595,329 $ 132,595,037 $ 12,999,708 10.87%

Intermountain Gas Company
Bill Impact Settlement Update
Residential -Rates
RS_RESIDENTIAL SERVICE
CURRENT PROPOSED
RATES RATES
CUSTOMER CHARGE $ 8.00 $ 11.00
DISTRIBUTION CHARGE $0.13301 $0.12061
Total COG $0.40169 $0.40169
Energy Efficiency $0.01149 $0.01149
Property Tax $0.00000 $0.00329
DIFFERENCE
THERMS CURRENT PROPOSED AMOUNT PERCENT
0 8.00 11.00 3.00 37.50%
10 13.46 16.37 2.91 21.61%
20 18.92 21.74 2.82 14.89%
30 24.39 27.11 2.73 11.18%
40 29.85 32.48 2.64 8.83%
50 35.31 37.85 2.54 7.21%
(1)1 60 40.77 43.22 2.45 6.02%
70 46.23 48.60 2.36 5.11%
80 51.70 53.97 2.27 4.39%
90 57.16 59.34 2.18 3.81%
100 62.62 64.71 2.09 3.34%
110 68.08 70.08 2.00 2.93%
120 73.54 75.45 1.91 2.59%
130 79.00 80.82 1.82 2.30%
140 84.47 86.19 1.72 2.04%
150 89.93 91.56 1.63 1.82%
160 95.39 96.93 1.54 1.62%
170 100.85 102.30 1.45 1.44%
180 106.31 107.67 1.36 1.28%
190 111.78 113.05 1.27 1.14%
200 117.24 118.42 1.18 1.00%
210 122.70 123.79 1.09 0.89%
220 128.16 129.16 1.00 0.78%
230 133.62 134.53 0.90 0.68%
240 139.09 139.90 0.81 0.58%
250 144.55 145.27 0.72 0.50%
260 150.01 150.64 0.63 0.42%
270 155.47 156.01 0.54 0.35%
280 160.93 161.38 0.45 0.28%
290 166.40 166.75 0.36 0.22%
300 171.86 172.12 0.27 0.16%
(1) RS_Residential Service average monthly usage

Intermountain Gas Company
Exhibit 38-Bill Impact Settlement Update
Residential -Rates
IS-R_RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
CURRENT PROPOSED
RATES RATES
CUSTOMER CHARGE $ 8.00 $ 11.00
DISTRIBUTION CHARGE $0.13301 $0.12061
Total COG $0.40169 $0.40169
Property Tax $0.00000 $0.00329
DIFFERENCE
THERMS CURRENT PROPOSED AMOUNT PERCENT
0 8.00 11.00 3.00 37.50%
10 13.35 16.26 2.91 21.79%
20 18.69 21.51 2.82 15.07%
30 24.04 26.77 2.73 11.34%
40 29.39 32.02 2.64 8.97%
50 34.74 37.28 2.54 7.33%
60 40.08 42.54 2.45 6.12%
70 45.43 47.79 2.36 5.20%
80 50.78 53.05 2.27 4.47%
90 56.12 58.30 2.18 3.88%
100 61.47 63.56 2.09 3.40%
110 66.82 68.81 2.00 2.99%
120 72.16 74.07 1.91 2.64%
130 77.51 79.33 1.82 2.34%
140 82.86 84.58 1.72 2.08%
150 88.21 89.84 1.63 1.85%
160 93.55 95.09 1.54 1.65%
(1)1 170 98.90 100.35 1.45 1 T47
180 104.25 105.61 1.36 1.30%
190 109.59 110.86 1.27 1.16%
200 114.94 116.12 1.18 1.02%
210 120.29 121.37 1.09 0.90%
220 125.63 126.63 1.00 0.79%
230 130.98 131.89 0.90 0.69%
240 136.33 137.14 0.81 0.60%
250 141.68 142.40 0.72 0.51%
260 147.02 147.65 0.63 0.43%
270 152.37 152.91 0.54 0.35%
280 157.72 158.17 0.45 0.28%
290 163.06 163.42 0.36 0.22%
300 168.41 168.68 0.27 0.16%
(1) IS-R_Residential Interruptible Snowmelt Service average monthly usage

Intermountain Gas Company
Bill Impact Settlement Update
General Service
GS-1_GENERAL SERVICE
GS-1 IRRIGATION CUSTOMERS
CURRENT PROPOSED
RATES RATES
CUSTOMER CHARGE $ 15.00 $ 23.00
Block 1 200 $0.16885 $0.15294
Block 2 1,800 $0.14738 $0.13349
Block 3 8,000 $0.12665 $0.11472
Block 4 10,000 $0.06396 $0.05793
Total COG $0.38598 $0.38598
Energy Efficiency $0.00000 $0.00000
Property Tax $0.00000 $0.00329
DIFFERENCE
THERM CURRENT PROPOSED AMOUNT PERCENT
Usage Per THERM
- 15.00 23.00 8.00 53.33%
100 70.48 77.22 6.74 9.56%
200 125.97 131.44 5.48 4.35%
(1)1 300 179.30 183.72 4.42 2.46%
400 232.64 235.99 3.36 1.44%
500 285.97 288.27 2.30 0.80%
(2)1 600 339.31 340.55 1.24 0.36%
700 392.65 392.82 0.18 0.04%
800 445.98 445.10 (0.88) -0.20%
900 499.32 497.37 (1.94) -0.39%
1000 552.65 549.65 (3.00) -0.54%
1100 605.99 601.93 (4.06) -0.67%
1200 659.33 654.20 (5.12) -0.78%
1300 712.66 706.48 (6.18) -0.87%
1400 766.00 758.75 (7.24) -0.95%
1500 819.33 811.03 (8.30) -1.01%
1600 872.67 863.31 (9.36) -1.07%
1700 926.01 915.58 (10.42) -1.13%
1800 979.34 967.86 (11.48) -1.17%
1900 1,032.68 1,020.13 (12.54) -1.21%
2000 1,086.01 1,072.41 (13.60) -1.25%
2100 1,137.28 1,122.81 (14.47) -1.27%
2200 1,188.54 1,173.21 (15.33) -1.29%
2300 1,239.80 1,223.61 (16.20) -1.31%
2400 1,291.07 1,274.01 (17.06) -1.32%
2500 1,342.33 1,324.41 (17.92) -1.34%
2600 1,393.59 1,374.80 (18.79) -1.35%
2700 1,444.86 1,425.20 (19.65) -1.36%
2800 1,496.12 1,475.60 (20.52) -1.37%
2900 1,547.38 1,526.00 (21.38) -1.38%
3000 1,598.64 1,576.40 (22.24) -1.39%
(1) GS-1 Geneneral Service average monthly usage
(2) GS-1 Irrigation Service average monthly usage

Intermountain Gas Company
Bill Impact Settlement Update
General Service
GS-1 COMPRESSED NATURAL GAS
CURRENT PROPOSED
RATES RATES
CUSTOMER CHARGE $ 15.00 $ 23.00
Block 1 10,000 $0.12665 $0.11472
Block 2 10,000 $0.06396 $0.05793
Total COG $0.38598 $0.38598
Property Tax $0.00000 $0.00329
DIFFERENCE
THERM CURRENT PROPOSED AMOUNT PERCENT
Usage Per THERM
- 15.00 23.00 8.00 53.33%
1000 527.63 526.99 (0.64) -0.12%
2000 1,040.26 1,030.98 (9.28) -0.89%
3000 1,552.89 1,534.97 (17.92) -1.15%
4000 2,065.52 2,038.96 (26.56) -1.29%
5000 2,578.15 2,542.95 (35.20) -1.37%
6000 3,090.78 3,046.94 (43.84) -1.42%
7000 3,603.41 3,550.93 (52.48) -1.46%
8000 4,116.04 4,054.92 (61.12) -1.48%
9000 4,628.67 4,558.91 (69.76) -1.51%
10000 5,141.30 5,062.90 (78.40) -1.52%
11000 5,591.24 5,510.10 (81.14) -1.45%
12000 6,041.18 5,957.30 (83.88) -1.39%
13000 6,491.12 6,404.50 (86.62) -1.33%
14000 6,941.06 6,851.70 (89.36) -1.29%
15000 7,391.00 7,298.90 (92.10) -1.25%
16000 7,840.94 7,746.10 (94.84) -1.21%
17000 8,290.88 8,193.30 (97.58) -1.18%
18000 8,740.82 8,640.50 (100.32) -1.15%
19000 9,190.76 9,087.70 (103.06) -1.12%
20000 9,640.70 9,534.90 (105.80) -1.10%
21000 10,090.64 9,982.10 (108.54) -1.08%
22000 10,540.58 10,429.30 (111.28) -1.06%
23000 10,990.52 10,876.50 (114.02) -1.04%
24000 11,440.46 11,323.70 (116.76) -1.02%
25000 11,890.40 11,770.90 (119.50) -1.01%
26000 12,340.34 12,218.10 (122.24) -0.99%
27000 12,790.28 12,665.30 (124.98) -0.98%
28000 13,240.22 13,112.50 (127.72) -0.96%
29000 13,690.16 13,559.70 (130.46) -0.95%
30000 14,140.10 14,006.90 (133.20) -0.94%

Intermountain Gas Company
Bill Impact Settlement Update
General Service
IS-C SMALL COMMERCIAL INTERRUPTIBLE SNOWMELT SERVICE
CURRENT PROPOSED
RATES RATES
CUSTOMER CHARGE $ 12.50 $ 23.00
Block 1 200 $0.16885 $0.15294
Block 2 1800 $0.14738 $0.13349
Block 3 8000 $0.12665 $0.11472
Block 4 10000 $0.06396 $0.05793
Total COG $0.38598 $0.38598
Property Tax $0.00000 $0.00329
DIFFERENCE
THERM CURRENT PROPOSED AMOUNT PERCENT
Usage Per THERM
- 12.50 23.00 10.50 84.00%
100 67.98 77.22 9.24 13.59%
200 123.47 131.44 7.98 6.46%
300 176.80 183.72 6.92 3.91%
400 230.14 235.99 5.86 2.54%
(1)1 500 283.47 288.27 4.80 1.69%
600 336.81 340.55 3.74 1.11%
700 390.15 392.82 2.68 0.69%
800 443.48 445.10 1.62 0.36%
900 496.82 497.37 0.56 0.11%
1000 550.15 549.65 (0.50) -0.09%
1100 603.49 601.93 (1.56) -0.26%
1200 656.83 654.20 (2.62) -0.40%
1300 710.16 706.48 (3.68) -0.52%
1400 763.50 758.75 (4.74) -0.62%
1500 816.83 811.03 (5.80) -0.71%
1600 870.17 863.31 (6.86) -0.79%
1700 923.51 915.58 (7.92) -0.86%
1800 976.84 967.86 (8.98) -0.92%
1900 1,030.18 1,020.13 (10.04) -0.97%
2000 1,083.51 1,072.41 (11.10) -1.02%
2100 1,134.78 1,122.81 (11.97) -1.05%
2200 1,186.04 1,173.21 (12.83) -1.08%
2300 1,237.30 1,223.61 (13.70) -1.11%
2400 1,288.57 1,274.01 (14.56) -1.13%
2500 1,339.83 1,324.41 (15.42) -1.15%
2600 1,391.09 1,374.80 (16.29) -1.17%
2700 1,442.36 1,425.20 (17.15) -1.19%
2800 1,493.62 1,475.60 (18.02) -1.21%
2900 1,544.88 1,526.00 (18.88) -1.22%
3000 1,596.14 1,576.40 (19.74) -1.24%
(1) IS-C_SMALL COMMERCIAL INTERRUPTIBLE SNOWMELT SERVICE average monthly usac

Intermountain Gas Company
Bill Impact Settlement Update
Large Volume
LV-1 LARGE VOLUME
Current Block Current Rates Proposed Rates
Customer Charge $ 150.00 $ 375.00
Demand Charge $0.32000 $0.44000
Block 1 35,000 $0.03000 $0.02052
Block 2 35,000 $0.01187 $0.00812
Block 3 70,000 $0.00735 $0.00503
Total COG $0.34326 $0.34326
Property Tax $0.00000 $0.00329
o
Customer Usage Scenario Monthly Average MDFQ Current Monthly Proposed gill Monthl Bill Difference$ Difference /o
High Use/High Demand 40,000 6,000 $ 16,910 $ 17,636 $ 726 4.29%
High Use/Low Demand 40,000 2,000 $ 15,630 $ 15,876 $ 246 1.57%
Avg. Use/Avg. Demand 30,000 3,000 $ 12,308 $ 12,707 $ 399 3.24%
Low Use/High Demand 20,000 3,000 $ 8,575 $ 9,036 $ 461 5.38%
Low Use/Low Demand 20,000 1,000 $ 7,935 $ 8,156 $ 221 2.79%

Intermountain Gas Company
Bill Impact Settlement Update
Transportation
T-3-TRANSPORT INTERRUPTIBLE
Current Block Current Proposed
Customer Charge $ 300.00 $ 600.00
Demand Charge $ - $ -
Block 1 100,000 $0.03694 $0.03682
Block 2 50,000 $0.01504 $0.01499
Block 3 150,000 $0.00554 $0.00552
Total COG ($0.00069) ($0.00069)
Property Tax $0.00000 $0.00041
Monthly Average Current Monthly Proposed o
Usage(Therm) MDFQ(Therm) Bill MonthlyBill Difference$ Difference /o
- - $ 300 $ 600 $ 300 100.00%
100,000 - $ 3,925 $ 4,254 $ 329 8.38%
200,000 - $ 4,885 $ 5,252 $ 367 7.50%
300,000 - $ 5,370 $ 5,776 $ 406 7.55%
400,000 - $ 5,855 $ 6,300 $ 445 7.59%
500,000 - $ 6,340 $ 6,824 $ 484 7.63%
600,000 - $ 6,825 $ 7,348 $ 523 7.66%
700,000 - $ 7,310 $ 7,872 $ 562 7.68%
800,000 - $ 7,795 $ 8,396 $ 601 7.70%
900,000 - $ 8,280 $ 8,920 $ 640 7.72%
1,000,000 - $ 8,765 $ 9,444 $ 679 7.74%
1,100,000 - $ 9,250 $ 9,968 $ 718 7.76%
1,200,000 - $ 9,735 $ 10,492 $ 757 7.77%
1,300,000 - $ 10,220 $ 11,016 $ 796 7.78%
1,400,000 - $ 10,705 $ 11,540 $ 835 7.80%
1,500,000 - $ 11,190 $ 12,064 $ 874 7.81%
1,600,000 - $ 11,675 $ 12,588 $ 913 7.82%
1,700,000 - $ 12,160 $ 13,112 $ 951 7.82%
1,800,000 - $ 12,645 $ 13,636 $ 990 7.83%
1,900,000 - $ 13,130 $ 14,160 $ 1,030 7.84%
2,000,000 - $ 13,615 $ 14,684 $ 1,069 7.85%

Intermountain Gas Company
Bill Impact Settlement Update
Transportation
T-4-TRANSPORT FIRM
Current Block Current Rates Proposed Rates
Customer Charge $ 150.00 $ 275.00
Demand Charge $0.32000 $0.35000
Block 1 250,000 $0.02172 $0.02137
Block 2 500,000 $0.00768 $0.00755
Block 3 750,000 $0.00236 $0.00232
Other Temps(applied to Demand) ($0.02602) ($0.02602)
Property Tax $0.00000 $0.00041
o
Customer Usage Scenario Monthly Average MDFQ Current Monthly Proposed gill Monthl Bill Difference$ Difference /o
High Use/High Demand 1,000,000 150,000 $ 54,107 $ 58,980 $ 4,873 9.01%
High Use/Low Demand 1,000,000 50,000 $ 24,709 $ 26,582 $ 1,873 7.58%
Avg. Use/Avg. Demand 300,000 30,000 $ 14,783 $ 15,837 $ 1,054 7.13%
Low Use/High Demand 50,000 7,500 $ 3,441 $ 3,794 $ 353 10.26%
Low Use/Low Demand 50,000 2,500 $ 1,971 $ 2,174 $ 203 10.30%

INTERMOUNTAIN GAS COMPANY
CASE No. INT-G-25-02
EXHIBIT 3 TO SETTLEMENT AGREEMENT
REDLINE TARIFF SHEETS

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Fifteenth Sixteenth Revised Sheet No. 1 (Page 1 of 1) SePtember 26 2026 October 1 202E
Name Intermountain Gas Company � 1
of Utility py
6emwission Secretary
Rate Schedule RS
RESIDENTIAL SERVICE
APPLICABILITY:
Applicable to any customer using natural gas for residential purposes.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge(per bill 11.00
Per Therm Charges
Distribution Charge $0.12061
Property ELqperty Tax $0.00329
Cost of Gas
1 Tem ora Cost of Gas 0.08953
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.20388
EE Charge $0.01149
Total Per Therm Charge LQ.53708
Gustemer Charge $8 nn per hill
�R
Per Therm. Charge: $0 54619*
*Intl des the following:
Cost of Gas: 1)Temporary-parched gas Gost adjustment ($0 0895 )
2)Weighted average cost of gas $0 2873
3)Gas transpertatienroost $0 203QQ
Distr'butmeR Cost- $0 A330i
€G Charge: $n n11no
PURHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules IDAHO PUBLIC UTILITIES COMMISSION
Fifteenth Sixteenth Revised Sheet No. 1 (Page 1 of 1) Approved Effective
Name September 26, 2026 October 1, 2026
of Utility Intermountain Gas Company Per ON 36771
Commission Secretary
ENERGY EFFICIENCY CHARGE ADJUSTMENT:
This tariff is subject to an adjustment for costs related to the Company's Energy Efficiency program as
provided for in Rate Schedule EEC-RS. The Energy Efficiency Charge is separately stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this rate schedule is a part.
issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Seth Seventy-First Revised Sheet No. 3 (Page 1 of 2)
Sep.omhe.A..m C,sv-'sv2o October , 2025
Name of Utility an Intermountain Gas Company ReFAAI 3677-1
Commission Secret--,
Rate Schedule GS-1
GENERAL SERVICE
APPLICABILITY:
Applicable to customers whose requirements for natural gas do not exceed 2,000 therms per day,at any point
on the Company's distribution system. Requirements in excess of 2,000 therms per day may be allowed at
the Company's discretion.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge (per bill $23.00
Per Therm Charges
Distribution Charge
Block One: First 200 Therms per bill $0.15294
Block Two: Next 1,800 Therms per bill $0.13349
Block Three: Next 8,000 Therms per bill $0.11472
Block Four: Over 10,000 Therms per bill $0.05793
Pro ert Tax $0.00329
Cost of Gas
1 Tem ora Cost of Gas 0.07969
2 Weighted Avera e Cost of Gas $0.28734
3 Gas Transportation $0.17833
EE Char e $0.00000
Total Per Therm Charge
Block One: First 200 Therms per bill $0.54221
Block Two: Next 1,800 Therms per bill $0.52276
Block Three: Next 8,000 Therms per bill $0.50399
Block Four: Over 10,000 Therms er bill 10.44720
Casto,;,er Charge: $1 F nn p bill
Per Therm rage: BloekOne: First 200 therms per boll @ $0 55483*
BIeGk Two:Next 1,800 therms per boll @ $n 53336*
BleGk Three Next 8,000 therms per boa @ $n 51 o63*
B.or--.k r Over 10,000 theFrns per bill n $n nnoon
Cost of Gas: 1)Ted purchased gas Gest adjustment ($0 moan)
2)Weighted average Gestef gas $0 28734
Distrib�t;o„ Cost: IB!eG One: First 200 therms per b;II @ $n 1a885
Block Two:Next 1,800 therms per bill @ $n 1n738
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
.Seventieth Seventy-First Revised Sheet No. 3 (Page 1 of 2) September 26, 2026 October 1, 2026
Name Intermountain Gas Company Per ON 36771
of Utility p y
Commission Secretary
Block Three: Next nt�-0v0 theFR s ., r hill @ Nn 12665.
B'eGk Fe it Ovcr n,nrv- 00 therms per hull @ $n 06396
€C Charge:mac. Nn nnnnn
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Seventieth Seventy-First Revised Sheet No. 3 (Page 2 of 2) Septeniter 26,2026 !Octobell '.,�r.-moo
Nam PeF ON 36771
ofUtlity Intermountain Gas Companyon
Rate Schedule GS-1
GENERAL SERVICE
(Continued)
For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal
combustion engines.
Customer Char a er bill $23.00
Per Therm Char es
Distribution Charge
Block One: First 10,000 Therms per bill $0.11472
Block Two: Over 10,000 Therms per bill $0.05793
PropertyTax $0.00329
Cost of Gas
1 Temporary Tempo[gry Cost of Gas 0.07969
2 Weighted Avera g Cost of Gas $0.28734
3 Gas Trans ortation $0.17833
Total Per Therm Charge
Block One: First 10,000 Therms per bill $0.50399
Block Two: Over 10,000 Therms per bill LQ.44720
Customer Charge: $15.00 per boll
Per Therm Charge: RIenL✓iverc-One: fyFSt 10,000 therms per hill @ $0 51261*
Blocl(Two: QveF i 0,000 therms per bill@ $0.44994-
*InG! urdes the following:
Gest of Gas: 1)Temporary purchased gas sest adjustment ($0 mo6a)
2)Weighted average eost of gas $0 29734
3) Gas-transpertatieR GeSt $0 17933
Distrohutio; Cost: BIOek One: First 1 n�nerms per boll @ $0 12665
BloekT�Afr-)- !Over 1�0therms per boll n $0 06396
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
ENERGY EFFICIENCY CHARGE ADJUSTMENT:
This tariff is subject to an adjustment for costs related to the Company's Energy Efficiency program as
provided for in Rate Schedule EEC-GS. The Energy Efficiency Charge is not applicable to gas utilized solely
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Seventieth Seventy-First Revised Sheet No. 3 (Page 2 of 2) Septeniter 26, 2026 October4—,2025
Name PeF ON 36771
of Utlity Intermountain Gas Company Conmnission Secretary
as Compressed Natural Gas Fuel in vehicular internal combustion engines. The Energy Efficiency Charge is
separately stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff,
of which this rate schedule is a part.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules
Twent - *hSeventh Revised Sheet No.4 (Page 1 of 2 Approved Effective
2025 2 25
Name Intermountain Gas Company ' Aetobo• 1
v
of Utility p Y ReF�AAI 3677a
Cemmis3ien Secretary
Rate Schedule IS-R
RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any residential customer otherwise eligible to receive service under Rate Schedule RS who
has added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is
to melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such
applications meeting the above criteria will be subject to service under Rate Schedule IS-R and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the
Company.
FACILITY REIMBURSEMENT CHARGE:
All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set
and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter
the physical location of the meter set and related facilities from Company's initial design may be granted
provided, however, the Company can reasonably accommodate said relocation and Customer agrees to
pay all related costs.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge (per bill $11.00
Per Therm Charges
Distribution Charge $0.12061
Pro ert Tax $0.00329
Cost of Gas
1 Tem ora Cost of Gas 0.08953
2 Weighted Average Cost of Gas $0.28734
3L Gas Transportation $0.20388
Total Per Therm Charge 0.52559
Monthly m g the Customer Charge
minim urn e���c-va�cvrrrer
Customer Charge: $8 00 per hill
Per Therm merge: $0 53470*
*InnL des,the f-llewing:
G e s t Or Gas: 1)Tempvrary PLAFGhased gas cest adjustment ($0 nQOG3)
2)Weighted average sASf�S $0 2873
3) Gas tr-anspOFtat'GRrGGSt $n 203QQ
Distribution Cost: $0 1,330'I
PURCHASED GAS COST ADJUSTMENT:
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent - *thSeventh Revised Sheet No. 4 (Page 1 of 2 Septe.mbe - c v
Name PeF ON Intermountain Gas Company of Utility P Y
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025
state legislature.
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director—Regulatory Affairs
Effective: July 1, 2016

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -€ifthSixth Revised Sheet No. 5 (Page 1 of 2
Name September 26, 2026 October 1, 20 6
of Utility Intermountain Gas Company Per ON 36771
Commission Secretary
Rate Schedule IS-C
SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any customer otherwise eligible to receive gas service under Rate Schedule GS-1 who has
added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is to
melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such
applications meeting the above criteria will be subject to service under Rate Schedule IS-C and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the
Company.
FACILITY REIMBURSEMENT CHARGE:
All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set
and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter
the physical location of the meter set and related facilities from Company's initial design may be granted
provided, however, the Company can reasonably accommodate said relocation and Customer agrees to pay
all related costs.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Char e er bill $23.00
Per Therm Char es
Distribution Charge
Block One: First 200 Therms per bill $0.15294
Block Two: Next 1,800 Therms per bill $0.13349
Block Three: Next 8,000 Therms per bill $0.11472
Block Four: Over 10,000 Therms er bill $0.05793
Property Tax $0.00329
Cost of Gas
1 Tem ora Cost of Gas 0.07969
2 Weighted Average Cost of Gas $0.28734
3 Gas Trans ortation $0.17833
Total Per Therm Charge
Block One: First 200 Therms per bill $0.54221
Block Two: Next 1,800 Therms per bill $0.52276
Block Three: Next 8,000 Therms per bill $0.50399
Block Four: Over 10,000 Therms er bill LQ.44720
Customer Charge: $12.F�b:ll
Per Therm Charge: BIE)Gk One Fjr-st 200 therms ., boll n $n GGnQ3*
BIGGk Two Next 1,800 therms er boll n $n 53336*
Block Three—Next 8-000 theFM6 PeF hill @ $0 51263*
Block Four: Over 10,900 m;s ^ r boll @ $9 nnoon*
*Includes the folio 'nn•
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -Cis+hSixth Revised Sheet No. 5 (Page 2 of 2 cepten,he.26, 2025 October 1, 2025
Name Intermountain Gas Com an PeFON 36771E
of Utility p Y
Gest ofGas: 1)Tema; PUFGhasedgas GGs#adjustment ($n ma6o)
2)Weighted average CGSt of gas $0 28734
3) Gas#a aRspoRatien GGSt $n 17833
D'str'h +'on Charge: Block One: F'-st 280 therms per hill @ $0 16885
Bloc• + n o s r bill@ $n 1 n 738
�l�Two: Next 1,3�n�T th�rm� per
BleGL Three: Next 8,000 therms r hill @ en 17RRG
B'eGL Fe r 9veF 10,000m r hill @ $0 06396
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs
Cffer.tiye.- I-eGember 1 2024

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Sevent -ceVeR'h Ei hth Revised Sheet No. 7 (Page 1 of 2
September 26, 2026 October 1, 2026
Name Intermountain Gas Company Per ON 36771
of Utility p Y
Commission Secretary
Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any existing customer
receiving service under the Company's rate schedule LV-1 or any customer not previously served under this schedule
whose usage does not exceed 500,000 therms annually, upon execution of a one-year minimum written service
contract for firm sales service in excess of 200,000 therms per year.
MONTHLY RATE:
Customer Charge er bill $375.00
Demand Charge (per MDFQ therm $0.44000
Per Therm Charges
Distribution Charge
Block One: First 35,000 Therms per bill $0.02052
Block Two: Next 35,000 Therms per bill $0.00812
Block Three: Over 70,000 Therms er bill $0.00503
Pro ert Tax $0.00329
Cost of Gas
1 Tem ora Cost of Gas 0.04321
2 Weighted Average Cost of Gas $0.28734
3 Gas Trans ortation $0.09913
Total Per Therm Charge
Block One: First 35,000 Therms per bill $0.36707
Block Two: Next 35,000 Therms per bill $0.35467
Block Three: Over 70,000 Therms er bill 0.35158
Gustemer Charge; $1 tin nn per boll
�R
Demand GhaFge: $0 32000 per MDFQ+hors,
Per Therm ('harno: RInnL Q R e: Forst 35,000 theFms-per hill @ $0 37326*
RInnL T,ye: Next 35,000 t eFME;-Per boll @ $0 35513"
R�InnL Three: Over 7A000 theFMs Pe
r hill @ $0 35()61
*InGlu es the fellnwdn _
Gesf of Gas: 1)Temper-ary purGhased gas GGst adjustment ($0 n432
2)Weighted average GGSt of gas $0 2973n
3) Gas transpertatiGR Gest Qn()
Distroh est: RI P-I,nno First 35-000 therms per boll @ $0 03000
B'eGk Two Next 35,000 therms per hall @ $0 01 1 87
Block Three:_(limber 79,000 nor hill @ $0 00735
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This
adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
SixthF-i##h_Revised Sheet No. 7 (Page 2 of 2 p� ��-U4 Oct. 2024
Name Intermountain Gas Company of Utility p Y .
26338
Monica Ba '
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state legislature.
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this Rate Schedule is a part.
2. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity
(MDFQ), which will be stated in and in effect throughout the term of the service contract.
3. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand Charge
relief will be afforded to those LV-1 customers when circumstances impacted by force majeure events prevent
the Company from delivering natural gas to the customer's meter.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules
Sixthi#t#�_Revised Sheet No. 7 (Page 2 of 2 Approved Effective
Name Intermountain Gas Company Nov. 16, 2021 Dec. 1. 2021
of Utility pan y Jan Noriyuki Secretary{
Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE
(Continued)
BILLING ADJUSTMENTS:
1. In the event that total deliveries to any new LV-1 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, and then subtracting the amounts previously billed during the annual contract
period. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the
Company.
2. In the event that total deliveries to any existing LV-1 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.
The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-
1 Block 1 -Distribution Cost ratgFate adjusted f r the a., Af yariohle g „StS. The customer's
future eligibility for the LV-1 Rate Schedule will be renegotiated with the Company.
3. In the event the customer requires daily usage in excess of the MDFQ, and subject to the availability
of firm interstate transportation to serve Intermountain's system, all such excess usage will be billed
under Rate Schedule LV-1.Additionally, all excess MDFQ above the customer's contracted MDFQ for
the month will be billed at the monthly Demand Charge rate.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twenty-Seventh-Eighth Revised Sheet No. 8 (Page 1 of 24 Octowo► 1. 2r 25
Name Intermountain Gas Company FAN �`'"
Of UtilitypY '
GQmmi��iQ~ Co�rnfM ri
1
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any customer
upon execution of a one-year minimum written service contract for interruptible transportation service.
MONTHLY RATE:
Customer Charge (per bill $600.00
Per Therm Charges
Distribution Charge
Block One: First 100,000 Therms per bill $0.03682
Block Two: Next 50,000 Therms per bill $0.01499
Block Three: Over 150,000 Therms er bill $0.00552
Property Tax $0.00041
Temporary Cost of Gas 0.00069
Total Per Therm Charge
Block One: First 100,000 Therms per bill $0.03654
Block Two: Next 50,000 Therms per bill $0.01471
Block Three: Over 150,000 Therms er bill aQ.00524
Gusterner Charge: $300 nn per hill
Per Therm rage: Bbr--.k Qn,e.- Forst 100,000 +horn, trap „rted @ $0 03625*
BleGk Twe: Next 50,000 therms transperted @ $0 01435*
BleGk Three: Over 150,000 therms trap erte d @ $0 00485*
ANNUAL MINIMUM BILL:
The customer shall be subject to the payment of an annual minimum bill based on annual usage of 200,000
therms. The deficit usage below 200,000 therms shall be billed at the T-3 Block 1 rate. An annual minimum
bill will not apply if the customer is a renewable natural gas production facility.
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Original Sheet No. 8 Page 2 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
2. This service does not include the cost of the customer's gas supply or the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
Intermountain's distribution system under this Rate Schedule.
3. The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated, scheduled, and delivered by the interstate pipeline
to the designated city gate.
4. The Company, in its sole discretion, shall determine whether or not it has adequate capacity to
accommodate transportation of the customer's gas supply on the Company's distribution system.
5. If requested by the Company, the customer expressly agrees to immediately curtail or interrupt its
operations during periods of capacity constraints on the Company's distribution system.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -Sixth +fth Revised Sheet No. 9 (Page 1 of 2 September°C�, 6, °026 October ?. 2025
�6771
Name Intermountain Gas Company Of Utility p Y So-re,,►y
J
Rate Schedule T-4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any customer
upon execution of a one year minimum written service contract for firm distribution transportation service in
excess of 200,000 therms per year.
MONTHLY RATE:
Customer Charge (per bill $275.00
Demand Charge (per MDFQ therm $0.32398*
Per Therm Charges
Distribution Charge
Block One: First 250,000 Therms per bill $0.02137
Block Two: Next 500,000 Therms per bill $0.00755
Block Three: Over 750,000 Therms per bill $0.00232
Property Tax $0.00041
Total Per Therm Charge
Block One: First 250,000 Therms per bill $0.02178
Block Two: Next 500,000 Therms per bill $0.00796
Block Three: Over 750,000 Therms er bill aQ.00273
*Includes Temporary Cost of Gas of($0.02602).
Customer Charge: $150 nn per hill
Demand Charge: $0 29398 per MDFQ+heFm*
v�, ��vT.i�vv
Per Therm Gage: _RIOEk Q_ne: Forst 250,000 therms traR „rted n $0 02172
PIOCIETWO:Next 500,000+horn, traRSp rted @ $0 00769
B'eGkThree: Over 750,000 therms+ran erted @ $0 00236
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
NDIT-10A1C.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -Sixth +fth Revised Sheet No. 9 (Page 1 of 2 SeptembeF 26, '026 October 1. 2025
�6771
Name Intermountain Gas Company Of Utility p Y So-re,,►Y
J
-2.. .. service t..ee- co-s- o. the customer's gas supply of the interstate pipeli.—
System Linda
te the designated eity gate.
onthly Dernand Charge will be equal fiffi.es t..h.-- Dernand Charge
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
FourthFifth Revised Sheet No. 9 (Page 2 of 2 Sep*o„ ber°. 4—=6 A6tobelll!1,2026
Name Intermountain Gas Company ReF ON 3671Commission SecFeWy
of usrt p Y
Rate Schedule T-4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
(Continued)
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
2. This service does not include the cost of the customer's gas supply of the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
Intermountain's distribution system under this Rate Schedule.
3. The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated, scheduled, and delivered by the interstate pipeline
to the designated city gate.
4. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity
MDFQ). which will be stated in and in effect throughout the term of the service contract.
5. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand
Charge relief will be afforded to those T-4 customers when circumstances impacted by force maieure
events prevent the Company from delivering natural gas to the customer's meter.
BILLING ADJUSTMENTS:
1. In the event that total deliveries to any new T-4 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, adjusted for the cost of gas, and then subtracting the amounts previously billed
during the annual contract period. The customer's future eligibility for the T-4 Rate Schedule will be
renegotiated with the Company.
2. In the event that total deliveries to any existing T-4 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.
The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the T-
4 Block 1 rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated with
the Company.
3. In the event the customer requires daily usage in excess of the MDFQ, and subject to the availability
of firm distribution capacity to serve Intermountain's system, all such excess usage will be billed
under rate schedule T-4. Additionally, all excess MDFQ above the customer's contracted MDFQ for
the month will be billed at the monthly Demand Charge rate.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs
Effective: December 1 202

INTERMOUNTAIN GAS COMPANY
CASE No. INT-G-25-02
EXHIBIT 4 TO SETTLEMENT AGREEMENT
CLEAN TARIFF SHEETS

I.P.U.C. Gas Tariff
Rate Schedules
Sixteenth Revised Sheet No. 1 (Page 1 of 1)
Name Intermountain Gas Company
of Utility p Y
Rate Schedule RS
RESIDENTIAL SERVICE
APPLICABILITY:
Applicable to any customer using natural gas for residential purposes.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge(per bill $11.00
Per Therm Charges
Distribution Charge $0.12061
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.08953
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.20388
EE Charge $0.01149
Total Per Therm Charge $0.53708
PURHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
ENERGY EFFICIENCY CHARGE ADJUSTMENT:
This tariff is subject to an adjustment for costs related to the Company's Energy Efficiency program as
provided for in Rate Schedule EEC-RS. The Energy Efficiency Charge is separately stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this rate schedule is a part.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-First Revised Sheet No. 3 (Page 1 of 2)
Name Intermountain Gas Company
of Utility
Rate Schedule GS-1
GENERAL SERVICE
APPLICABILITY:
Applicable to customers whose requirements for natural gas do not exceed 2,000 therms per day,at any point
on the Company's distribution system. Requirements in excess of 2,000 therms per day may be allowed at
the Company's discretion.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge(per bill $23.00
Per Therm Charges
Distribution Charge
Block One: First 200 Therms per bill $0.15294
Block Two: Next 1,800 Therms per bill $0.13349
Block Three: Next 8,000 Therms per bill $0.11472
Block Four: Over 10,000 Therms per bill $0.05793
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.07969
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.17833
EE Charge $0.00000
Total Per Therm Charge
Block One: First 200 Therms per bill $0.54221
Block Two: Next 1,800 Therms per bill $0.52276
Block Three: Next 8,000 Therms per bill $0.50399
Block Four: Over 10,000 Therms per bill $0.44720
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-First Revised Sheet No. 3 (Page 2 of 2)
Name Intermountain Gas Company
of Utility
Rate Schedule GS-1
GENERAL SERVICE
(Continued)
For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal
combustion engines.
Customer Charge (per bill $23.00
Per Therm Charges
Distribution Charge
Block One: First 10,000 Therms per bill $0.11472
Block Two: Over 10,000 Therms per bill $0.05793
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.07969
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.17833
Total Per Therm Charge
Block One: First 10,000 Therms per bill $0.50399
Block Two: Over 10,000 Therms per bill $0.44720
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
ENERGY EFFICIENCY CHARGE ADJUSTMENT:
This tariff is subject to an adjustment for costs related to the Company's Energy Efficiency program as
provided for in Rate Schedule EEC-GS. The Energy Efficiency Charge is not applicable to gas utilized solely
as Compressed Natural Gas Fuel in vehicular internal combustion engines. The Energy Efficiency Charge is
separately stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this rate schedule is a part.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Seventh Revised Sheet No. 4 (Page 1 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule IS-R
RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any residential customer otherwise eligible to receive service under Rate Schedule IRS who
has added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is
to melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such
applications meeting the above criteria will be subject to service under Rate Schedule IS-R and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the
Company.
FACILITY REIMBURSEMENT CHARGE:
All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set
and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter
the physical location of the meter set and related facilities from Company's initial design may be granted
provided, however, the Company can reasonably accommodate said relocation and Customer agrees to
pay all related costs.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge(per bill $11.00
Per Therm Charges
Distribution Charge $0.12061
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.08953
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.20388
Total Per Therm Charge $0.52559
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Sixth Revised Sheet No. 5 (Page 1 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule IS-C
SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any customer otherwise eligible to receive gas service under Rate Schedule GS-1 who has
added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is to
melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such
applications meeting the above criteria will be subject to service under Rate Schedule IS-C and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the
Company.
FACILITY REIMBURSEMENT CHARGE:
All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set
and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter
the physical location of the meter set and related facilities from Company's initial design may be granted
provided, however,the Company can reasonably accommodate said relocation and Customer agrees to pay
all related costs.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge (per bill $23.00
Per Therm Charges
Distribution Charge
Block One: First 200 Therms per bill $0.15294
Block Two: Next 1,800 Therms per bill $0.13349
Block Three: Next 8,000 Therms per bill $0.11472
Block Four: Over 10,000 Therms per bill $0.05793
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.07969
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.17833
Total Per Therm Charge
Block One: First 200 Therms per bill $0.54221
Block Two: Next 1,800 Therms per bill $0.52276
Block Three: Next 8,000 Therms per bill $0.50399
Block Four: Over 10,000 Therms per bill $0.44720
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-Eighth Revised Sheet No. 7 (Page 1 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any existing customer
receiving service under the Company's rate schedule LV-1 or any customer not previously served under this schedule
whose usage does not exceed 500,000 therms annually, upon execution of a one-year minimum written service
contract for firm sales service in excess of 200,000 therms per year.
MONTHLY RATE:
Customer Charge (per bill $375.00
Demand Charge (per MDFQ therm $0.44000
Per Therm Charges
Distribution Charge
Block One: First 35,000 Therms per bill $0.02052
Block Two: Next 35,000 Therms per bill $0.00812
Block Three: Over 70,000 Therms per bill $0.00503
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.04321
2 Weighted Average Cost of Gas $0.28734
3 Gas Transportation $0.09913
Total Per Therm Charge
Block One: First 35,000 Therms per bill $0.36707
Block Two: Next 35,000 Therms per bill $0.35467
Block Three: Over 70,000 Therms per bill $0.35158
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This
adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state legislature.
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this Rate Schedule is a part.
2. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity
(MDFQ), which will be stated in and in effect throughout the term of the service contract.
3. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand Charge
relief will be afforded to those LV-1 customers when circumstances impacted by force majeure events prevent
the Company from delivering natural gas to the customer's meter.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Sixth Revised Sheet No. 7 (Page 2 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE
(Continued)
BILLING ADJUSTMENTS:
1. In the event that total deliveries to any new LV-1 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, and then subtracting the amounts previously billed during the annual contract
period. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the
Company.
2. In the event that total deliveries to any existing LV-1 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.
The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-
1 Block 1 Distribution Cost rate. The customer's future eligibility for the LV-1 Rate Schedule will be
renegotiated with the Company.
3. In the event the customer requires daily usage in excess of the MDFQ, and subject to the availability
of firm interstate transportation to serve Intermountain's system, all such excess usage will be billed
under Rate Schedule LV-1.Additionally, all excess MDFQ above the customer's contracted MDFQ for
the month will be billed at the monthly Demand Charge rate.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Eighth Revised Sheet No. 8 (Page 1 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any customer
upon execution of a one-year minimum written service contract for interruptible transportation service.
MONTHLY RATE:
Customer Charge (per bill $600.00
Per Therm Charges
Distribution Charge
Block One: First 100,000 Therms per bill $0.03682
Block Two: Next 50,000 Therms per bill $0.01499
Block Three: Over 150,000 Therms per bill $0.00552
Property Tax $0.00041
Temporary Cost of Gas $0.00069
Total Per Therm Charge
Block One: First 100,000 Therms per bill $0.03654
Block Two: Next 50,000 Therms per bill $0.01471
Block Three: Over 150,000 Therms per bill $0.00524
ANNUAL MINIMUM BILL:
The customer shall be subject to the payment of an annual minimum bill based on annual usage of 200,000
therms. The deficit usage below 200,000 therms shall be billed at the T-3 Block 1 rate. An annual minimum
bill will not apply if the customer is a renewable natural gas production facility.
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Original Sheet No. 8 Page 2 of 2
Name Intermountain Gas Company
of Utility p Y
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
2. This service does not include the cost of the customer's gas supply or the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
Intermountain's distribution system under this Rate Schedule.
3. The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated, scheduled, and delivered by the interstate pipeline
to the designated city gate.
4. The Company, in its sole discretion, shall determine whether or not it has adequate capacity to
accommodate transportation of the customer's gas supply on the Company's distribution system.
5. If requested by the Company, the customer expressly agrees to immediately curtail or interrupt its
operations during periods of capacity constraints on the Company's distribution system.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Sixth Revised Sheet No. 9 (Page 1 of 2
Name Intermountain Gas Company
of usrt p Y
Rate Schedule T-4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any customer
upon execution of a one year minimum written service contract for firm distribution transportation service in
excess of 200,000 therms per year.
MONTHLY RATE:
Customer Charge (per bill $275.00
Demand Charge (per MDFQ therm $0.32398*
Per Therm Charges
Distribution Charge
Block One: First 250,000 Therms per bill $0.02137
Block Two: Next 500,000 Therms per bill $0.00755
Block Three: Over 750,000 Therms per bill $0.00232
Property Tax $0.00041
Total Per Therm Charge
Block One: First 250,000 Therms per bill $0.02178
Block Two: Next 500,000 Therms per bill $0.00796
Block Three: Over 750,000 Therms per bill $0.00273
*Includes Temporary Cost of Gas of($0.02602).
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA.
This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills.
PROPERTY TAX CHARGE:
The Property Tax Charge is applied in accordance with House Bill 329 that was approved in the 2025 state
legislature.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs

I.P.U.C. Gas Tariff
Rate Schedules
Fifth Revised Sheet No. 9 (Page 2 of 2
Name Intermountain Gas Company
of usrt p Y
Rate Schedule T-4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
(Continued)
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
2. This service does not include the cost of the customer's gas supply of the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
Intermountain's distribution system under this Rate Schedule.
3. The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated, scheduled, and delivered by the interstate pipeline
to the designated city gate.
4. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity
(MDFQ), which will be stated in and in effect throughout the term of the service contract.
5. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand
Charge relief will be afforded to those T-4 customers when circumstances impacted by force majeure
events prevent the Company from delivering natural gas to the customer's meter.
BILLING ADJUSTMENTS:
1. In the event that total deliveries to any new T-4 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, adjusted for the cost of gas, and then subtracting the amounts previously billed
during the annual contract period. The customer's future eligibility for the T-4 Rate Schedule will be
renegotiated with the Company.
2. In the event that total deliveries to any existing T-4 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.
The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the T-
4 Block 1 rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated with
the Company.
3. In the event the customer requires daily usage in excess of the MDFQ, and subject to the availability
of firm distribution capacity to serve Intermountain's system, all such excess usage will be billed
under rate schedule T-4. Additionally, all excess MDFQ above the customer's contracted MDFQ for
the month will be billed at the monthly Demand Charge rate.
Issued by: Intermountain Gas Company
By: Lori A. Blattner Title: Director—Regulatory Affairs