20260204Notice_of_Application_Order_No_36926.pdf

Office of the Secretary
Service Date
February 4,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INTERMOUNTAIN ) CASE NO. INT-G-26-01
GAS COMPANY'S APPLICATION FOR )
APPROVAL TO PLACE INTO EFFECT A ) NOTICE OF APPLICATION
CHANGE IN ITS DEPRECIATION AND )
AMORTIZATION RATES ) NOTICE OF INTERVENTION
DEADLINE
ORDER NO. 36926
On January 14, 2026, Intermountain Gas Company ("Company") applied to the Idaho
Public Utilities Commission("Commission")requesting authority to increase its depreciation and
amortization rates from a combined 2.4% to 2.49% ("Application"). The Company requested its
Application be processed by Modified Procedure.
We now issue this Notice of Application and Notice of Intervention Deadline establishing
a twenty-one (21) day intervention period.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company's currently effective combined
depreciation and amortization was approved by the Commission in Case No. INT-G-21-01, and
the Company received authorization to update its depreciation and amortization rates with the
Commission every five years in Case No. INT-G-23-05. Application at 3.
YOU ARE FURTHER NOTIFIED that the Company commissioned an updated
depreciation and amortization study based on the Company's books and records as of December
31, 2024including a $933,798,386 investment balance and a $412,785,793 reserve balance of
depreciable property.Id.
YOU ARE FURTHER NOTIFIED that the results of the study indicated the current
depreciation and amortization rates are under-depreciating Company assets, prompting the
Company's request to increase its depreciation and amortization rates from a combined 2.4% to
2.49%. Id.
YOU ARE FURTHER NOTIFIED that the requested change would increase the
Company's annual depreciation and amortization accrual by $877,030.Id. at 3-4.
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 36926 1

YOU ARE FURTHER NOTIFIED that the exhibits attached to the Company's Application
include (1) a comparison of the current depreciation and amortization rates and annual accruals
versus the proposed rates, organized by plant function and account; (2) the depreciation and
amortization study,which discusses the methodology used; and(3)details for the six general plant
accounts that were analyzed according to amortization accounting, including the present and
proposed lives and investment balances. Id. at 4.
YOU ARE FURTHER NOTIFIED that the Company does not seek a change in its prices
associated with the requested change in depreciation and amortization rates. Id.
YOU ARE FURTHER NOTIFIED that the Company requests authorization to record the
proposed changes in its depreciation and amortization rates effective on the first day of the month
after the issuance of the Commission's Order in this matter.Id.
YOU ARE FURTHER NOTIFIED that the Application and exhibits are available for
public inspection during regular business hours at the Commission's office. The Application and
exhibits are also available on the Commission's website at www.puc.idaho.gov. Click on the
"NATURAL GAS"icon, select"Open Cases,"and click on the case number as shown on the front
of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held pursuant
to the Commission's jurisdiction under Title 61 of the Idaho Code, and that all proceedings in this
matter will be conducted pursuant to the Commission's Rules of Procedure, IDAPA 31.01.01.000
et seq.
NOTICE OF INTERVENTION DEADLINE
YOU ARE FURTHER NOTIFIED that persons desiring to intervene in this matter to
obtain parties' rights of participation must file a Petition to Intervene with the Commission
pursuant to this Commission's Rules of Procedure 72 and 73, IDAPA 31.01.01.072 and -.073.
Persons who wish to intervene as a party must file a Petition to Intervene no later than
twenty-one(21)days after the date of service of this Order. Such persons shall also provide the
Commission Secretary with their email address to facilitate further communications. After the
intervention deadline runs,the Commission Secretary shall issue a Notice of Parties that identifies
the parties and assigns exhibit numbers to each party. Once the Notice of Parties has issued,
Commission Staff shall informally confer with the Company and any intervening parties about
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 36926 2

how to further process this case and shall then report back to the Commission on a proposed case
schedule.
YOU ARE FURTHER NOTIFIED that persons who would like to present their views
without parties' rights of participation and cross-examination do not have to intervene but may
present their views by submitting written comments to the Commission.
YOU ARE FURTHER NOTIFIED that the following people are designated as the
Company's representatives in this matter:
Preston N. Carter Michael Parvinen
Megann E. Meier Director—Regulatory Affairs
Givens Pursley LLP Intermountain Gas Company
601 W. Bannock St. P.O. Box 7608
Boise, ID 83702 Boise, ID 83707
prestoncarter& ig venspursley.com michael.parvinengcn cg com
mem(agivenspursley.com igcre ug latorygint ag s.com
stephaniew&givenspursle.
ORDER
IT IS HEREBY ORDERED that persons desiring to intervene in this matter must file a
Petition to Intervene no later than twenty-one (21) days from the service date of this Order. Once
the deadline has passed, the Commission Secretary shall prepare and issue a Notice of Parties.
IT IS FURTHER ORDERED that,after the Notice of Parties has issued, Commission Staff
shall confer with the parties regarding a procedural schedule for this matter including,if necessary,
a hearing in this matter.
IT IS FURTHER ORDERED that parties comply with Order No. 35375, issued April 21,
2022. Generally, all pleadings should be filed with the Commission electronically and will be
deemed timely filed when received by the Commission Secretary.See Rule 14.02. Service between
parties should continue to be accomplished electronically when possible. However, voluminous
discovery-related documents may be filed and served on CD-ROM or a USB flash drive.
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 36926 3

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 41h day of
February 2026.
EDWARD LODGE, P SIDENT
—4
R. gt--�HAMMOND JR., COMMISSIONER
DAYN HA IE, COMMISSIONER
ATTEST:
M ca B ' s- chez
Commission Secretary
I:\Legal\GA S\INTG2601_D ep&Amor\orders\INTG2601_nte_app_int_JL.doex
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 36926 4