20260807Application_Exhibits_Workpapers.pdf

INTERMOUNTAIN° RECEIVED
GAS COMPANY August 7, 2026
A Subsidiary of MDU Resources Group,Inc. I DAH O PUBLIC
In the Community to Serve® UTILITIES COMMISSION
August 7, 2026
Ms. Monica Barrios-Sanchez
Commission Secretary
Idaho Public Utilities Commission
P.O. Box 83720
Boise, ID 83720-0074
RE: Case No. INT-G-26-04
Dear Ms. Barrios-Sanchez:
Attached for consideration by this Commission is an electronic submission of Intermountain Gas
Company's Purchased Gas Cost Adjustment Filing with prices proposed to be effective on October
1, 2026.
If you should have any questions regarding the attached,please don't hesitate to contact me at (509)
528-9223.
Sincerely,
Is/Michael Parvinen
Michael Parvinen
Director, Regulatory Affairs
Intermountain Gas Company
Enclosure
cc: Preston Carter

INTERMOUNTAIN GAS COMPANY
CASE NO. INT-G-26-04
APPLICATION,
EXHIBITS,
AND
WORKPAPERS
In the Matter of the Application of INTERMOUNTAIN GAS COMPANY
For Authority to Change its Prices on October 1, 2026
(October 1, 2026 Purchased Gas Cost Adjustment Filing)

Preston N. Carter, ISB No. 8462
Megann E. Meier, ISB No. 11948
Givens Pursley LLP
601 W. Bannock St.
Boise, Idaho 83702
Telephone: [phone]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
In the Matter of the Application of Case No.INT-G-26-04
INTERMOUNTAIN GAS COMPANY
for Authority to Change its Prices APPLICATION
Intermountain Gas Company("Intermountain"or"Company"), a subsidiary of MDU
Resources Group,Inc.with general offices located at 555 South Cole Road,Boise,Idaho,pursuant
to the Rules of Procedure of the Idaho Public Utilities Commission("Commission"),requests
authority,pursuant to Idaho Code Sections 61-307 and 61-622,to place into effect October 1, 2026
new rate schedules which will decrease its annualized revenues by$11,055,662. Because of changes
in Intermountain's gas related costs, as described more fully in this Application,Intermountain's
earnings will not be impacted as a result of the proposed changes in prices and revenues. Exhibit
No. 1 is a summary of the overall price changes by class of customer and is attached and
incorporated by reference. Intermountain's current rate schedules showing proposed changes are
attached as Exhibit No. 2 and incorporated by reference. The resulting proposed rate schedules are
attached as Exhibit No. 3 and incorporated by reference.
Please address communications regarding this Application to:
Michael Parvinen
Director—Regulatory Affairs
Intermountain Gas Company
Post Office Box 7608
Boise, Idaho 83707
Michael.Parvinen(ccn cg com
INTERMOUNTAIN GAS COMPANY'S APPLICATION-2

IGCRe u�a(kint ag s.com
and
Preston N. Carter
Megann E. Meier
Givens Pursley LLP
601 W. Bannock St.
Boise, Idaho 83702
prestoncarter(kgivenspursle.
mem(,&. ig venspursley.com
stephaniew(k ig venspursle.
In support of this Application,Intermountain alleges and states as follows:
I.
Intermountain is a gas utility, subject to the jurisdiction of the Commission, engaged in the
sale of and distribution of natural gas within the State of Idaho under authority of Commission
Certificate No. 219, issued December 2, 1955, as amended and supplemented by Order No. 6564,
dated October 3, 1962.
Intermountain provides natural gas service to the following Idaho communities and counties
and adjoining areas:
Ada County-Boise,Eagle,Garden City,Kuna,Meridian,and Star;
Bannock County-Arimo,Chubbuck,Inkom,Lava Hot Springs,McCammon, and Pocatello;
Bear Lake County-Georgetown, and Montpelier;
Bingham County-Aberdeen,Basalt,Blackfoot,Firth,Fort Hall,Moreland/Riverside,and Shelley;
Blaine County-Bellevue,Hailey,Ketchum, and Sun Valley;
Bonneville County-Ammon,Idaho Falls,Iona, and Ucon;
Canyon County-Caldwell,Greenleaf,Middleton,Nampa,Parma,and Wilder;
Caribou County-Bancroft,Grace, and Soda Springs;
Cassia County-Burley,Declo,Malta, and Raft River;
Elmore County-Glenns Ferry,Hammett,and Mountain Home;
Fremont County-Parker and St.Anthony;
Gem County-Emmett;
Gooding County-Gooding and Wendell;
Jefferson County-Lewisville,Menan,Rigby,and Ririe;
Jerome County-Jerome;
Lincoln County- Shoshone;
Madison County-Rexburg and Sugar City;
Minidoka County-Heyburn,Paul,and Rupert;
Owyhee County-Bruneau and Homedale;
Payette County-Fruitland,New Plymouth, and Payette;
INTERMOUNTAIN GAS COMPANY'S APPLICATION-3

Power County-American Falls;
Twin Falls County-Buhl,Filer,Hansen,Kimberly,Murtaugh, and Twin Falls;
Washington County-Weiser.
Intermountain's properties in these locations consist of transmission pipelines,liquefied
natural gas storage facilities, compressor stations, distribution mains, services,meters and
regulators, and general plant and equipment.
II.
With this Application, Intermountain seeks to pass through to each of its customer classes
changes in gas related costs resulting from: 1)costs billed to Intermountain from firm transportation
providers including Northwest Pipeline LLC ("Northwest"or"Northwest Pipeline"),2) a decrease
in Intermountain's Weighted Average Cost of Gas ("WACOG"), 3)an updated customer allocation
of gas related costs pursuant to the Company's Purchased Gas Cost Adjustment("PGA")provision,
4)the inclusion of temporary surcharges and credits for one year relating to natural gas purchases
and interstate transportation costs from Intermountain's deferred gas cost accounts, 5)benefits
resulting from Intermountain's management of its storage and firm capacity rights on various
pipeline systems, and 6)benefits associated with the sale of liquefied natural gas from the
Company's Nampa,Idaho facility. Intermountain also seeks to eliminate the temporary surcharges
and credits included in its current prices during the past 12 months,pursuant to Case No. INT-G-25-
04. If approved,these changes would result in a price decrease to the Company's RS, GS-1, IS-R,
IS-C, and LV-1 customer classes and an increase to the Company's T-3 and T-4 customer classes.
These price changes are applicable to service rendered under rate schedules affected by and
subject to Intermountain's PGA, initially approved by this Commission in Order No. 26109, Case
No. INT-G-95-1, and additionally approved through subsequent proceedings.
INTERMOUNTAIN GAS COMPANY'S APPLICATION-4

III.
The Commission approved the current temporary prices, and prices related to the cost of
gas,in Order No. 36771, Case No. INT-G-25-04.
IV.
Intermountain's proposed prices incorporate all changes in costs relating to the
Company's firm interstate transportation capacity including, but not limited to, any price changes
or projected cost adjustments implemented by the Company's pipeline suppliers which have
occurred since Intermountain's PGA filing in Case No. INT-G-25-04. Exhibit No. 4, which
contains pertinent excerpts from applicable pipeline tariffs, is attached and incorporated by
reference.
The current filing includes an overall decrease in Intermountain's firm transportation cost
on the upstream pipeline facilities of NOVA Gas Transmission Ltd. ("NOVA"), Foothills Pipe
Lines Ltd. ("Foothills"), and Gas Transmission Northwest LLC ("GTN"). The transportation
cost decrease is driven by 1) decreases in the transportation rates of NOVA and GTN,partially
offset by an increase in the Foothills transportation rates, and 2)the expiration of three contracts
included in the prior PGA. The total firm transportation cost decrease resulting from these
changes is $733,142.
In addition to the changes described above, the transportation costs related to Northwest
Pipeline have decreased slightly due to 1) certain contracts that expired during the previous PGA
year and 2) offset by several contracts that previously increased to full-rate as outlined in the
contract terms but are now included for a full-year. The net price decrease resulting from these
changes and the changes above is $757,025 and is included on Exhibit No. 5,Lines 3-6. Exhibit No.
5 is attached and incorporated by reference.
INTERMOUNTAIN GAS COMPANY'S APPLICATION-5

V.
Intermountain continues to contract a variety of natural gas storage assets on Northwest
Pipeline's system as well as with MountainWest Pipeline, LLC ("MountainWcst"). In addition to
providing operational reliability, these storage contracts can provide significant price stability to
customers.
Furthermore, Intermountain continues to effectively manage its natural gas storage assets
at Northwest's Jackson Prairie and MountainWest's Clay Basin storage facilities. Supporting
documents to Line 20 of Exhibit No. 5 show Intermountain's management of these storage assets
will result in approximately $7.8 million in savings for customers.
Overall, Intermountain is including an increase to the costs of its storage assets due to an
increase in the Northwest Pipeline delivery rate and an increase in the cost of transportation to
the Rexburg LNG facility. As seen on Exhibit No. 5, Lines 7 through 20, the total increase to
Intermountain's prices is $38,085.
VI.
The WACOG reflected in Intermountain's proposed prices is $0.24034 per therm, as shown
on Exhibit No. 5,Line 22, Col. (f). This compares to $0.28734 per therm currently included in the
Company's tariffs. This represents a decrease of approximately$21.6 million as seen on Exhibit
No. 5,Line 22, Col. (h).
The decrease in the proposed WACOG can be attributed to several main factors. The winter
of November 2025 to March 2026 was extremely warm across Southern Idaho. The West also
experienced warm weather which resulted in a significant decline in the then current,as well as future
natural gas prices, and contributed to excess natural gas production and as such many producers and
marketers began making injections into natural gas storage. Predictions have been very bearish in
INTERMOUNTAIN GAS COMPANY'S APPLICATION-6

this regard with many reports stating that national gas storage levels would reach almost 5 TCF by
November 2026,even though this is not possible as the total storage capacity across the country does
not support that volume. This has further contributed to the decline in future gas prices.
Additionally,the proposed WACOG includes benefits to Intermountain's customers
generated by the Company's management of its significant natural gas storage assets. Because gas
added to storage is procured during the summer season when prices are traditionally lower than
during the winter,the cost of Intermountain's storage gas is normally less than what could be
obtained on the open market in winter months. Additionally, in an effort to further stabilize the
prices paid by our customers during the upcoming winter period, Intermountain has entered into
various fixed price agreements to lock-in the price for portions of its underground storage and other
winter"flowing" supplies.
Intermountain believes that the WACOG proposed in this Application, subject to the effect
of actual supply and demand and based on current market conditions,provides today's most
reasonable forecast of gas costs for the 2026 -2027 PGA period. Intermountain will employ,in
addition to those fixed price agreements already in place, cost effective price arrangements to
further secure the price of flowing gas embedded within this Application when, and if,those pricing
opportunities materialize in the marketplace.
Intermountain believes that timely natural gas price signals enhance its customers' ability to
make informed and appropriate energy use decisions. The Company is committed to alert
customers to any significant impending price changes before their winter natural gas usage occurs.
By employing the Company's Energy Efficiency programs, customer mailings,the Company's
website, and various media resources,Intermountain will continue to educate its customers
regarding the wise and efficient use of natural gas,billing options available to help manage their
INTERMOUNTAIN GAS COMPANY'S APPLICATION-7

energy budget, and any pending natural gas price changes.
VII.
Pursuant to the Commission's Order in Case No. INT-G-25-04,Intermountain included
temporary credits in its October 1,2025 prices for the principal reason of passing back to its
customers deferred gas cost benefits. Line 27 of Exhibit No. 5 reflects the elimination of these
temporary credits.
In summary,Exhibit No. 5 outlines the price changes in 1)Intermountain's base rate gas
costs as previously described, 2)its rate class allocation, and 3)net adjustments to temporary
surcharges or credits flowing through to Intermountain's customers.
VIII.
Under the Company's PGA tariff, Intermountain's proposed prices will be adjusted for
updated customer class sales volumes and purchased gas cost allocations. Intermountain's proposed
prices include a gas transportation cost adjustment pursuant to these PGA provisions, as outlined on
Exhibit No. 6,Line 25. The price impact of this adjustment is included on Exhibit No. 5,Line 28.
The Gas Transportation Cost resulting from the adjustment plus the annual difference in demand
charges from Exhibit No. 5,Lines 1 —20, Col. (h) is shown on Exhibit No. 6,Line 29. Exhibit No. 6
is attached and incorporated by reference.
IX.
Intermountain proposes to pass through to its customers the benefits that will be generated
from the management of its transportation capacity,totaling approximately$15.7 million as
outlined on Exhibit No. 8. These benefits include credits generated through releases of a portion of
Intermountain's firm capacity rights on Northwest Pipeline and its upstream pipelines, as well as
credits generated from a release of a portion of Intermountain's Clay Basin storage capacity.
INTERMOUNTAIN GAS COMPANY'S APPLICATION-8

Intermountain proposes to pass back these credit amounts via the per therm credits, as detailed on
Exhibit No. 8 and included on Exhibit No. 7,Line 1. Exhibit Nos. 7 and 8 are attached and
incorporated by reference.
X.
Intermountain proposes to allocate deferred gas costs from its Account No. 191 balance to
its customers through temporary price adjustments to be effective during the 12-month period from
October 1,2026 to September 30,2027, as follows:
1) Intermountain has deferred fixed gas costs in its Account No. 191. The credit amount
shown on Exhibit No. 9, Line 7, Col. (b)of$14.6 million is attributable to a true-up of the collection
of interstate pipeline capacity costs,the true-up of expense issues previously ruled on by this
Commission, and mitigating capacity release credits generated from the incremental release of
Intermountain's pipeline capacity. Intermountain proposes to true-up these balances via the per
therm credits, as detailed on Exhibit No. 9 and included on Exhibit No. 7,Line 2. Exhibit No. 9 is
attached and incorporated by reference.
2) Intermountain has also deferred in its Account No. 191 a variable gas cost debit of$4.1
million, as shown on Exhibit No. 10,Line 2,Col. (b). This deferred debit is attributable to
Intermountain's variable gas costs since October 1,2025. Intermountain proposes to collect this
balance via a per therm debit, as shown on Exhibit No. 10,Line 4, Col. (b) and included on Exhibit
No. 7,Line 3.
3) Finally,Intermountain has deferred in its Account No. 191 deferred gas costs related to
Lost and Unaccounted for Gas as shown on Exhibit No. 10,Lines 5 through 26, Col. (b). This
deferral results in a per therm decrease to Intermountain's customers, as illustrated on Exhibit No.
INTERMOUNTAIN GAS COMPANY'S APPLICATION-9

10. This per therm decrease is included on Exhibit No. 7,Line 3. Exhibit No. 10 is attached and
incorporated by reference.
XI.
Pursuant to Commission Order No. 32793, Case No. INT-G-13-02,Intermountain has
deferred in its Account No. 191 gas cost credits associated with sales of liquefied natural gas at its
Nampa,Idaho facility. Intermountain proposes to pass back this $784,506 sales credit as outlined on
Exhibit No. 11,Line 7 and shown on Exhibit No. 7,Line 4. Exhibit No. 11 is attached and
incorporated by reference.
XII.
As outlined on Exhibit No. 2,Page 1,Lines 21 through 29,the T-3 and T-4 tariffs include
the following adjustments: a)the removal of existing temporary price changes, and b)the inclusion
of proposed temporary price changes from Exhibit No. 7. The net change from these
aforementioned adjustments results in a rate increase for the Company's T-3 and T-4 customers.
XHL
The proposed price changes herein requested among the classes of service of Intermountain
reflect a just, fair, and equitable pass-through of changes in gas related costs to Intermountain's
customers.
XIV.
This Application has been brought to the attention of Intermountain's customers through a
Customer Notice and by a Press Release sent to daily and weekly newspapers, and major radio and
television stations in Intermountain's service area. The Press Release and Customer Notice are
attached and incorporated by reference. Copies of this Application, its Exhibits, and Workpapers
have been provided to those parties regularly intervening in Intermountain's rate proceedings.
INTERMOUNTAIN GAS COMPANY'S APPLICATION- 10

XV.
Intermountain requests that this matter be handled under modified procedure pursuant to
Rules 201-204 of the Commission's Rules of Procedure. Intermountain stands ready for immediate
consideration of this matter.
INTERMOUNTAIN GAS COMPANY'S APPLICATION- 11

XVI.
Intermountain respectfully petitions the Idaho Public Utilities Commission as follows:
a. That the proposed rate schedules submitted as Exhibit No. 3 be approved without
suspension and made effective as of October 1, 2026 in the manner shown on Exhibit
No. 3;
b. That the filing requirement for the Deferred Gas Cost Balance,LNG Sales Cost Benefit
Analysis, and Weighted Average Cost of Gas reports be maintained at quarterly
frequency;
c. That this Application be heard and acted upon without hearing under modified procedure;
and
d. For such other relief as this Commission may determine proper.
DATED: August 7, 2026.
INTERMOUNTAIN GAS COMPANY GIVENS PURSLEY LLP
By Is/Michael Parvinen By Is/Preston N. Carter
Michael Parvinen Preston N. Carter
Director—Regulatory Affairs Attorney for Intermountain Gas Company
INTERMOUNTAIN GAS COMPANY'S APPLICATION- 12

CERTIFICATE OF SERVICE
I certify that on August 7,2026,a true and correct copy of the foregoing Case No. INT-G-26-
04 was served upon the following parties via the manner indicated below:
Ed Finklea Electronic Mail
Alliance of Western Energy Consumers
545 Grandview Drive
Ashland, OR 97520
[e-mail]
Jeremy Haynes Electronic Mail
J. R. Simplot Company
1099 W. Front St.
Boise, ID 83702
[e-mail]
Is/Daniel Gulya
Daniel Gulya—Regulatory Analyst
INTERMOUNTAIN GAS COMPANY'S APPLICATION- 13

EXHIBIT NO. 1
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
SUMMARY OF PRICE CHANGES
(2 pages)

Exhibit 1
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 2
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Exhibit 1
Case No. INT-G-26-04
Intermountain Gas Company
Page 2 of 2
INTERMOUNTAIN GAS COMPANY
ANALYSIS OF INT-G-26.04 PRICE CHANGE
Line No. Description Amount Total
(a) (b) (c)
1 Deferrals:
2 INT-G-25-04 Temporaries Reversed $ 39,588,370 (')
3 Add INT-G-26-04 Temporaries:
4 Fixed Deferred Gas Costs $ (30,256,326)(2)
5 Variable Deferred Gas Costs 4,134,649 (3)
6 Lost and Unaccounted For Gas Costs (792,526)(4)
7 LNG Sales Credit (784,506)(5)
8 Total Temporaries Added (27,698,709)
9 Total Deferrals $ 11,889,661
10 Base Rate Price Change:
11 Fixed Cost Changes:
12 NWP TF-1 Reservation(Full Rate) $ 7,980,979 181
13 NWP TF-1 Reservation(Discounted) (8,004,862)(7)
14 Upstream Capacity(Full Rate) 797,998 181
15 Upstream Capacity(Discounted) (1,531,140)191
16 SGS-2F and LS-2F 29,085 (10)
17 Other Storage Facility 9,000
18 Total Fixed Cost Change (718,940)
19 Changes in WACOG (21,620,233)(12)
20 Reallocation of Fixed Costs (605,167)('3)
21 Total Base Rate Price Changes (22,944,340)
22 Total Annual Price Change $ (11,054,679)
23 Annual Price Change per Exhibit No.1,Page 1 $ (11,055,662)('4)
24 Difference Due to Rounding $ 983
') Temporary prices from INT-G-25-04 times Exhibit No.1,Page 1,Lines 2-4,7 and 9,Column(b)
(z) See Exhibit No.8,Line 4,Column(b),plus Exhibit No.9,Line 7,Column(b)
(3) See Exhibit No.10,Line 2,Column(b)
(4) See Exhibit No.10,Line 10 plus Line 18,Column(b)
(5) See Exhibit No.11,Line 5,Column(b)
(6) See Exhibit No.5,Line 3,Column(h)
(7) See Exhibit No.5,Line 4,Column(h)
(8) See Exhibit No.5,Line 5,Column(h)
(9) See Exhibit No.5,Line 6,Column(h)
(10) See Exhibit No.5,sum of Lines 9-19,Column(h)
(") See Exhibit No.5,Line 20,Column(h)
(12) See Exhibit No.5,Line 22,Column(h)
(13) See Exhibit No.5,Line 28,Columns(i)-(k),times Line 24,Columns(i)-(k)
(14) See Exhibit No.1,Page 1,Line 11,Column(e)

EXHIBIT NO. 2
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
CURRENT TARIFFS
Showing Proposed Price Changes
(10 pages)

Exhibit No.2
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 2
INTERMOUNTAIN GAS COMPANY
Comparison of Proposed October 1,2026 Prices
To Currently Approved Prices
Currently Proposed
Line Approved Proposed October 1,2026
No. Rate Class Prices Adjustment Prices
(a) (b) (c) (d)
1 RS $ 0.53708 $ (0.02314) $ 0.51394
2 GS-1
3 Block 1 0.54221 (0.02512) 0.51709
4 Block 2 0.52276 (0.02512) 0.49764
5 Block 3 0.50399 (0.02512) 0.47887
6 Block 4 0.44720 (0.02512) 0.42208
7 CNG Fuel
8 Block 1 0.50399 (0.02512) 0.47887
9 Block 2 0.44720 (0.02512) 0.42208
10 IS-R t�l 0.52559 (0.02314) 0.50245
11 IS-C I21
12 Block 1 0.54221 (0.02512) 0.51709
13 Block 2 0.52276 (0.02512) 0.49764
14 Block 3 0.50399 (0.02512) 0.47887
15 Block 4 0.44720 (0.02512) 0.42208
16 LV-1
17 Demand Charge 0.44000 0.44000
18 Block 1 0.36707 (0.04569) 0.32138
19 Block 2 0.35467 (0.04569) 0.30898
20 Block 3 0.35158 (0.04569) 0.30589
21 T-3
22 Block 1 0.03654 0.00026 (3) 0.03680
23 Block 2 0.01471 0.00026 (3) 0.01497
24 Block 3 0.00524 0.00026 (3) 0.00550
25 T-4
26 Demand Charge 0.32398 0.01059 c4I 0.33457
27 Block 1 0.02178 - 0.02178
28 Block 2 0.00796 0.00796
29 Block 3 0.00273 0.00273
(1)The IS-R price is based on the IRS price and receives the same PGA adjustments
(2)The IS-C price is based on the GS-1 price and receives the same PGA adjustments
Remove INT-G-25-04 temporary,($0.00069),and add temporary from Exhibit No.7
(3)Line 5,Column(e)
(4)Remove INT-G-25-04 temporary,($0.02602),and add temporary from Exhibit No.7
Line 5,Column(f)

Exhibit No.2
Case No. INT-G-26-04
Intermountain Gas Company
Page 2 of 2
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I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Soxtee„th Seventeenth Revised Sheet No. 1 (Page 1 of 1) January 21. January 1, 2026
Nam PeF ON 3600
of Utility Intermountain Gas Company
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 0.06246
2 Weighted Average Cost of Gas $0 `87-3 0.24034
3 Gas Transportation
EE Charge $0.01149
Total Per Therm Charge $033796 0.51394
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: y October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Seventy-First Second Revised Sheet No. 3 (Page 1 of 2) jaAuary 21, ,a}uar
Namof Utility Intermountain Gas Company fieF9 8
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 0.05574
2 Weighted Average Cost of Gas Qn� 34 0.24034
3 Gas Transportation $0.17B33 0.17626
EE Charge $0.00000
Total Per Therm Charge
Block One: First 200 Therms per bill $n542-24 0.51709
Block Two: Next 1,800 Therms per bill $n� 0.49764
Block Three: Next 8,000 Therms per bill $0.50 M 0.47887
Block Four: Over 10,000 Therms per bill Qn� 0.42208
Issued by: Intermountain Gas Company
By: Michael Parvinen Title: Director—Regulatory Affairs
Effective:3anuar�October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Seventy First Revised Sheet No. 3 (Page 2 of 2) anuaFy 21,,2026 januaryl,2026
Nam PeF ON 36940
of Utility Intermountain Gas Company
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 0.05574
2 Weighted Average Cost of Gas $0`8734 0.24034
3 Gas Transportation $0 „833 0.17626
Total Per Therm Charge
Block One: First 10,000 Therms per bill $0.50399 0.47887
Block Two: Over 10,000 Therms per bill $0.44', 0.42208
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective:danuary,-October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -c%^+"^+ Ei hth Revised Sheet No. 4 (Page 1 of 2 Ja Wary 21,2026 january_1,2026
ofUtilt Intermountain Gas Company
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
Property Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas 0.06246
2 Weighted Average Cost of Gas x^287-3 0.24034
3 Gas Transportation x^ ''^�oQ 0.20067
x^Total Per Therm Charge •�° 0.50245
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective:danuar�-October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -94th Seventh Revised Sheet No. 5 (Page 1 of 2 ry 21,2 januapy4,-2026
N 36910
ofutrt Intermountain Gas Company Pef9mmesso
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 0.05574
2 Weighted Average Cost of Gas $0�34 0.24034
3 Gas Transportation $0.17 M 0.17626
Total Per Therm Charge
Block One: First 200 Therms per bill $0 0.51709
Block Two: Next 1,800 Therms per bill Qn� 0.49764
Block Three: Next 8,000 Therms per bill $0.50 M 0.47887
Block Four: Over 10,000 Therms per bill $0.4472--G 0.42208
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 Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Sevent Ninth Revised Sheet No. 7 (Page 1 of 2 ianuary 21,2026 JaAUaFy-1,2026
Name Intermountain Gas Company PeFON 369%
of Utility
GAii mirrinn 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 (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 0.03785
2 Weighted Average Cost of Gas $0.287 ^ 0.24034
3 Gas Transportation $0 099 -3 0.09508
Total Per Therm Charge
Block One: First 35,000 Therms per bill $0.36 W 0.32138
Block Two: Next 35,000 Therms per bill $0.3546� 0.30898
Block Three: Over 70,000 Therms per bill Q^� 0.30589
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective:J �October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent - Ninth Revised Sheet No. 8 (Page 1 of 2 ,y 24,_2W6 danuary 1,202-6
oe Per ON 36910
utit Intermountain Gas Company antl
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 0.00043
Total Per Therm Charge
Block One: First 100,000 Therms per bill $0.03354 0.03680
Block Two: Next 50,000 Therms per bill $0.04444 0.01497
Block Three: Over 150,000 Therms per bill $9-9952-4 0.00550
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION
Rate Schedules Approved Effective
Twent -& tl-Seventh Revised Sheet No. 9 (Page 1 of 2 jaAuaryo.,-21, january 1, 2026
NamofUtilit Intermountain Gas Company PeFA�� B
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 $n� 0.33457*
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($0.0260201543).
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: Michael Parvinen Title: Director-Regulatory Affairs
Effective:januar�-October 1, 2026

EXHIBIT NO. 3
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
PROPOSED TARIFFS
(8 pages)

I.P.U.C. Gas Tariff
Rate Schedules
Seventeenth Revised Sheet No. 1 (Page 1 of 1)
Name Intermountain Gas Company
of Utilityp 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
Pro ert Tax $0.00329
Cost of Gas
1 Temporary Cost of Gas $0.06246
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.20067
EE Charge $0.01149
Total Per Therm Charge $0.51394
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-Second 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 $0.05574
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.17626
EE Charge $0.00000
Total Per Therm Charge
Block One: First 200 Therms per bill $0.51709
Block Two: Next 1,800 Therms per bill $0.49764
Block Three: Next 8,000 Therms per bill $0.47887
Block Four: Over 10,000 Therms per bill $0.42208
Issued by: Intermountain Gas Company
By: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-Second 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 $0.05574
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.17626
Total Per Therm Charge
Block One: First 10,000 Therms per bill $0.47887
Block Two: Over 10,000 Therms per bill $0.42208
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Eighth Revised Sheet No. 4 (Page 1 of 2
Name Intermountain Gas Com
of Uti�it pan 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 $0.06246
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.20067
Total Per Therm Charge $0.50245
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Seventh Revised Sheet No. 5 (Page 1 of 2
Name Intermountain Gas Company
of usrt 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 $0.05574
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.17626
Total Per Therm Charge
Block One: First 200 Therms per bill $0.51709
Block Two: Next 1,800 Therms per bill $0.49764
Block Three: Next 8,000 Therms per bill $0.47887
Block Four: Over 10,000 Therms per bill $0.42208
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 Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Seventy-Ninth 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 $0.03785
2 Weighted Average Cost of Gas $0.24034
3 Gas Transportation $0.09508
Total Per Therm Charge
Block One: First 35,000 Therms per bill $0.32138
Block Two: Next 35,000 Therms per bill $0.30898
Block Three: Over 70,000 Therms per bill $0.30589
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Ninth 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 $0.00043
Total Per Therm Charge
Block One: First 100,000 Therms per bill $0.03680
Block Two: Next 50,000 Therms per bill $0.01497
Block Three: Over 150,000 Therms per bill $0.00550
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

I.P.U.C. Gas Tariff
Rate Schedules
Twenty-Seventh 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 $0.33457*
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($0.01543).
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: Michael Parvinen Title: Director—Regulatory Affairs
Effective: October 1, 2026

EXHIBIT NO. 4
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
PERTINENT EXCERPTS PERTAINING TO INTERSTATE PIPELINES AND RELATED
FACILITIES
(31 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 31
NORTHWEST PIPELINE LLC
(8 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 2 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON,DC 20426
OFFICE OF ENERGY MARKET REGULATION
Northwest Pipeline LLC
Docket No. RP26-544-000
Issued: March 23,2026
On February 26, 2026,Northwest Pipeline LLC (Northwest) filed a tariff record'
in compliance with the Commission's Order Issuing Certificate And Approving
Abandonment in Docket Nos. CP25-89-000 and CP25-90-000,2 to establish the initial
recourse rate for the Kelso-Beaver Pipeline. Pursuant to authority delegated to the
Director,Division of Pipeline Regulation,under 18 C.F.R. § 375.307,the tariff record is
accepted, effective April 1,2026, or the date on which the facilities are placed into
service.
When Northwest files in compliance with section 157.20(c)(2)of the
Commission's regulations (18 C.F.R § 157.20(c)(2)), it should make this informational
filing with the Commission through the eTariff portal using a Type of Filing Code 620.
In addition,Northwest is advised to include, as part of the eFiling description, a reference
to Docket Nos. CP25-89-000 and CP25-90-000 and the actual in-service date of the
project facilities.
The filing was publicly noticed. No protests or adverse comments were filed.
Pursuant to Rule 214 of the Commission's regulations (18 C.F.R. § 385.214),notices of
intervention,timely-filed motions to intervene, and any unopposed motions to intervene
out-of-time filed before the issuance date of this order are granted.
This action shall not be construed as a waiver of the requirements of section 7 of
the Natural Gas Act, as amended;nor shall it be construed as constituting approval of the
referenced filing or of any rate, charge, classification, or any rule,regulation, or practice
affecting such rate or service contained in the applicant's tariff,nor shall such acceptance
be deemed as recognition of any claimed contractual right or obligation associated
therewith; and such acceptance is without prejudice to any findings or orders which have
been or may hereafter be made by the Commission in any proceeding now pending or
t Northwest Pipeline LLC,Fifth Revised Volume No. 1, Sheet No. 5, Statement of
Rates: TF-1, TF-2, TI-1, TFL-1 and TIL-1 (13.0.0).
'Northwest Pipeline LLC, et. al., 193 FERC¶61,142 (2025).

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 3 of 31
Docket No. RP26-544-000 -2 -
hereafter instituted by or against the applicant.
This order constitutes final agency action. Requests for rehearing by the
Commission may be filed within 30 days of the date of issuance of this order,pursuant to
18 C.F.R. § 385.713.
Issued by: Marsha K. Palazzi,Director,Division of Pipeline Regulation

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 4 of 31
Northwest Pipeline LLC
FERC Gas Tariff Thirteenth Revised Sheet No.5
Fifth Revised Volume No.1
STATEMENT OF RATES
Effective Rates Applicable to
Rate Schedules TF-1, TF-2, TI-1, TFL-1 and TIL-1
(Dollars per Dth)
Base
Rate Schedule and Tariff Rate (1) , (3)
Type of Rate Minimum Maximum
Rate Schedule TF-1 (4) (5)
Reservation
(Large Customer)
System-Wide .00000 .37250
25 Year Evergreen Exp. .00000 .27082
Volumetric (2)
(Large Customer)
System-Wide .00935 .00935
25 Year Evergreen Exp. .00935 .00935
(Small Customer) (6) .00935 .66230
Scheduled Overrun (2) .00935 .38185
Rate Schedule TF-2 (4) (5)
Reservation .00000 .37250
Volumetric .00935 .00935
Scheduled Daily Overrun .00935 .38185
Annual Overrun .00935 .38185
Rate Schedule TI-1 (2)
Volumetric (7) .00935 .38185
Rate Schedule TFL-1 (4) (5)
Reservation
KB Lateral .00000 .01887
Volumetric (2)
KB Lateral .00000 .00000
Scheduled Overrun (2)
KB Lateral .00000 .01887
Rate Schedule TIL-1 (2)
Volumetric
KB Lateral .00000 .01887

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 5 of 31
Northwest Pipeline LLC
FERC Gas Tariff Twenty Fifth Revised Sheet No.5-B
Fifth Revised Volume No.1 Superseding
Twenty Fourth Revised Sheet No.5-13
STATEMENT OF RATES (Continued)
Effective Rates Applicable to
Rate Schedules TF-1, TF-2, TI-1, TFL-1 and TIL-1 (Continued)
Footnotes (Continued)
(3) To the extent Transporter discounts the Maximum Base Tariff Rate, such
discounts will be applied on a non-discriminatory basis, subject to the
policies of Order No. 497.
Shippers receiving service under these rate schedules are required to
furnish fuel reimbursement in-kind at the rates specified on Sheet No.
14.
An incremental facilities charge or other payment method provided for
in Section 21 or 29 of the General Terms and Conditions, is payable in
addition to all other rates and charges if such a charge is included in
Exhibit C to a Shipper's Transportation Service Agreement.
In addition to the rates set forth on Sheet No. 5, Puget Sound Energy,
Inc.'s Transportation Service Agreement Nos. 140053 and 143077 are
subject to an annual incremental facility charge pursuant to Section 21
of the General Terms and Conditions. The effective annual incremental
facility charge for the South Seattle Delivery Lateral Expansion
Project is $1,683,429, and it is billed in equal monthly one-twelfth
increments with a daily incremental facility charge of $0.07218 per
Dth. The effective annual incremental facility charge for the North
Seattle Lateral Upgrade Project is $8,485,627, and it is billed in
equal monthly one-twelfth increments with a daily incremental facility
charge of $0.13454 per Dth.
In addition to the reservation rates shown on Sheet No. 5, Shippers who
contract for Columbia Gorge Expansion Project capacity are subject to a
facility reservation surcharge pursuant to Section 3.4 of Rate Schedule
TF-1. The facility charge used in deriving the Columbia Gorge Expansion
Project facility reservation surcharge has a minimum rate of $0 and a
maximum rate of $0.10646.
In addition to the reservation rates shown on Sheet No. 5, Shippers who
contract service under Rate Schedules TF-1 (Large Customer) , TF-1 25-
Year Evergreen, and TF-2 are subject to a Modernization and Emissions
Program Cost Recovery Mechanism (CRM) Surcharge pursuant to Section 30
of this Tariff. CRM Surcharge is currently $0.03389.

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 6 of 31
Northwest Pipeline LLC
FERC Gas Tariff Tenth Revised Sheet No.7
Fifth Revised Volume No.1 Superseding
Ninth Revised Sheet No.7
STATEMENT OF RATES (Continued)
Effective Rates Applicable to Rate Schedules SGS-2F and SGS-2I
(Dollars per Dth)
Base
Rate Schedule and Tariff Rate (1)
Type of Rate Minimum Maximum
Rate Schedule SGS-2F (2) (3) (4) (5)
Demand Charge
Pre-Expansion Shipper 0.00000 0.02220
Expansion Shipper 0.00000 0.03393
Capacity Demand Charge
Pre-Expansion Shipper 0.00000 0.00081
Expansion Shipper 0.00000 0.00291
Volumetric Bid Rates
Withdrawal Charge
Pre-Expansion Shipper 0.00000 0.02220
Expansion Shipper 0.00000 0.03393
Storage Charge
Pre-Expansion Shipper 0.00000 0.00081
Expansion Shipper 0.00000 0.00291
Rate Schedule SGS-2I
Volumetric 0.00000 0.00240
Footnotes
(1) Shippers receiving service under these rate schedules are required to
furnish fuel reimbursement in-kind at the rates specified on Sheet
No. 14.

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 7 of 31
Northwest Pipeline LLC
FERC Gas Tariff Tenth Revised Sheet No.8-A
Fifth Revised Volume No.1 Superseding
Ninth Revised Sheet No.8-A
STATEMENT OF RATES (Continued)
Effective Rates Applicable to Rate Schedules LS-2F and LS-2I
(Dollars per Dth)
Base
Rate Schedule and Tariff Rate (1)
Type of Rate Minimum Maximum
Rate Schedule LS-2F (3)
Demand Charge (2) 0.00000 0.03136
Capacity Demand Charge (2) 0.00000 0.00401
Volumetric Bid Rates
Vaporization Demand-Related Charge (2) 0.00000 0.03136
Storage Capacity Charge (2) 0.00000 0.00401
Liquefaction 0.58646 0.58646
Vaporization 0.07272 0.07272
Rate Schedule LS-2I
Volumetric 0.00000 0.00802
Liquefaction 0.58646 0.58646
Vaporization 0.07272 0.07272
Footnotes
(1) Shippers receiving service under these rate schedules are required to
furnish fuel reimbursement in-kind at the rates specified on Sheet No.
14.
(2) Rates are daily rates computed on the basis of 365 days per year.
(3) Rates are also applicable to capacity release service except for short-
term capacity release transactions for a term of one year or less that
take effect on or before one year from the date on which Transporter is
notified of the release, which are not subject to the stated Maximum
Base Tariff Rate. (Section 22 of the General Terms and Conditions
describes how bids for capacity release will be evaluated.) The
Vaporization Demand-Related Charge and Storage Capacity Charge are
applicable to Replacement Shippers bidding for capacity released on a
one-part volumetric bid basis.

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 8 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON,DC 20426
OFFICE OF ENERGY MARKET REGULATION
Northwest Pipeline LLC
Docket No. RP26-530-000
Issued: March 20, 2026
On February 26,2026,Northwest Pipeline LLC filed a tariff record' to reflect an
adjustment to its fuel reimbursement factors,pursuant to sections 14.12 and 14.20 of the
General Terms and Conditions of its tariff. Pursuant to authority delegated to the
Director,Division of Pipeline Regulation,under 18 C.F.R. § 375.307,the tariff record is
accepted, effective April 1,2026, as requested.
The filing was publicly noticed. No protests or adverse comments were filed.
Pursuant to Rule 214 of the Commission's regulations (18 C.F.R. § 385.214),notices of
intervention,timely-filed motions to intervene, and any unopposed motions to intervene
out-of-time filed before the issuance date of this order are granted.
This action shall not be construed as a waiver of the requirements of section 7 of
the Natural Gas Act, as amended;nor shall it be construed as constituting approval of the
referenced filing or of any rate, charge, classification, or any rule,regulation, or practice
affecting such rate or service contained in the applicant's tariff,nor shall such acceptance
be deemed as recognition of any claimed contractual right or obligation associated
therewith; and such acceptance is without prejudice to any findings or orders which have
been or may hereafter be made by the Commission in any proceeding now pending or
hereafter instituted by or against the applicant.
This order constitutes final agency action. Requests for rehearing by the
Commission may be filed within 30 days of the date of issuance of this order,pursuant to
18 C.F.R. § 385.713.
Issued by: Marsha K. Palazzi,Director,Division of Pipeline Regulation
'Northwest Pipeline LLC,Fifth Revised Volume No. 1, Sheet No. 14, Fuel Use
Factors (38.0.0).

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 9 of 31
Northwest Pipeline LLC
FERC Gas Tariff Thirty Eighth Revised Sheet No.14
Fifth Revised Volume No.1 Superseding
Thirty Seventh Revised Sheet No.14
STATEMENT OF FUEL USE REQUIREMENTS FACTORS
FOR REIMBURSEMENT OF FUEL USE
Applicable to Transportation Service Rendered Under
Rate Schedules Contained in this Tariff, Fifth Revised Volume No. 1
The rates set forth on Sheet Nos. 5, 6, 7, 8 and 8-A are exclusive of
fuel use requirements. Shipper shall reimburse Transporter in-kind for its
fuel use requirements in accordance with Section 14 of the General Terms and
Conditions contained herein.
The fuel use reimbursement furnished by Shippers shall be as follows
for the applicable Rate Schedules included in this Tariff:
Rate Schedules TF-1, TF-2, TI-1, and DEX-1 1.04%
Rate Schedule TF-1 - Evergreen Expansion
Incremental Surcharge (1) 0.50%
Rate Schedule TFL-1 -
Rate Schedule TIL-1 -
Rate Schedules SGS-2F and SGS-2I 0.10%
Rate Schedules LS-2F, LS-3F and LS-2I
Liquefaction 2.65%
Vaporization 2.00%
Rate Schedule LD-4I
Liquefaction 2.65%
The fuel use factors set forth above shall be calculated and adjusted
as explained in Section 14 of the General Terms and Conditions. Fuel
reimbursement quantities to be supplied by Shippers to Transporter shall be
determined by applying the factors set forth above to the quantity of gas
nominated for receipt by Transporter from Shipper for transportation,
Jackson Prairie injection, Plymouth liquefaction, Plymouth vaporization, or
for deferred exchange, as applicable.
Footnote
(1) In addition to the Rate Schedule TF-1 fuel use requirements factor, the
Evergreen Expansion Incremental Surcharge will apply to the quantity of gas
nominated for receipt at the Sumas, SIPI or Pacific Pool receipt points under
Evergreen Expansion service agreements.

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 10 of 31
NOVA GAS TRANSMISSION LTD.
(4 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 11 of 31
'.1.1 Canada Energy Regie de I'dnergie
T Regulator du Canada
ORDER TG-004-2026
IN THE MATTER OF the Canadian Energy Regulator
Act(CER Act); and
IN THE MATTER OF an application filed by NGTL GP
Ltd. (NGTL GP), as general partner on behalf of NGTL
Limited Partnership with the Canada Energy Regulator
(CER)pursuant to section 226 and paragraph 229(1)(b)
of the CER Act under File 6933198.
BEFORE the Commission of the CER on 25 May 2026.
WHEREAS on 29 May 2014, the National Energy Board (NEB)issued the MH-001-2013
Decision, approving NOVA Gas Transmission Ltd. 's (NGTL)methodology for calculating
abandonment surcharges;
AND WHEREAS on 25 March 2020,the Commission issued Order TG-001-2020, approving
NGTL's rate design (Rate Design);
AND WHEREAS on 14 May 2024, the Commission issued amending orders to change the
name of the holder of relevant certificates and orders, to reflect the change in ownership of
the NGTL System facilities from NGTL to NGTL GP;
AND WHEREAS on 26 September 2024,the Commission issued Order TG-006-2024,
approving NGTL GP's 2025-2029 Revenue Requirement Settlement(Settlement);
AND WHEREAS on 4 December 2025,the Commission issued Order TGI-001-2025,
approving NGTL GP's interim tolls and abandonment surcharges effective 1 January 2026;
AND WHEREAS on 17 April 2026, NGTL GP filed an application (Application)requesting
an order approving final 2026 rates,tolls and charges for services on the NGTL System,for
the period 1 January 2026 to 31 May 2026 at the level previously approved by the
Commission as interim rates effective 1 January 2026 through Order TGI-001-2025, and final
2026 rates,tolls and charges for services on the NGTL System for the period 1 June 2026 to
31 December 2026 at the level contained in Attachment G to the Application effective
1 June 2026, (collectively, Final 2026 Tolls)and final 2026 abandonment surcharges
(Final 2026 Abandonment Surcharges);
/2
Canada

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 12 of 31
-2-
AND WHEREAS the Commission is satisfied with the consultation conducted and is not
aware of any outstanding concerns with the Application from shippers and participants of
NGTL GP's Tolls, Tariffs, Facilities and Procedures Committee or other interested parties;
AND WHEREAS the Commission finds the Final 2026 Tolls are just, reasonable and not
unjustly discriminatory and have been calculated in accordance with the Settlement and Rate
Design, and the Final 2026 Abandonment Surcharges have been calculated in accordance
with the NEB MH-001-2013 Decision and the Commission 27 March 2024 Decision
respecting abandonment costs and surcharges;
IT IS ORDERED pursuant to section 226 and paragraph 229(1)(b)of the CER Act that:
1. The interim tolls approved via Order TGI-001-2025 are approved as final for the
period 1 January 2026 to 31 May 2026;
2. The proposed tolls, as contained in Attachment G to the Application, are approved as
final for the period 1 June 2026 to 31 December 2026;
3. The interim abandonment surcharges approved via Order TGI-001-2025, and as
contained in Attachment H to the Application, are approved as final for the period
1 January 2026 to 31 December 2026.
THE COMMISSION OF THE CANADA ENERGY REGULATOR
Signed by
Ramona Sladic
Secretary of the Commission
TG-004-2025

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 13 of 31
NGTL GP Ltd. Attachment 2
Delivery Point Rates
Page 1 of 10
Final June-December 2026 Rates
NGTL SYSTEM DELIVERY POINT RATES
Group 1
Delivery FT-D Demand Rate IT-D Rate
Group 1 Delivery Point Name Price Point'.Z.. e
Point ($/GJ/t
Number ($/GJ/mo)
2000 ALBERTA-B.C.BORDER 6.91 0.2499
31111 ALLIANCE CLAIRMONT INTERCONNECT APN 6.40 0.2315
31110 ALLIANCE EDSON INTERCONNECT APN 6.40 0.2315
31112 ALLIANCE SHELL CREEK INTERCONNECT APGC 6.40 0.2315
1958 EMPRESS BORDER 6.40 0.2315
3886 GORDONDALE BORDER 6.40 0.2315
6404 MCNEILL BORDER 6.40 0.2315
3826 WILLOW VALLEY INTERCONNECT 6.40 0.2315
Group 2 Subject to
FT-D Demand Rate ATCO
Delivery IT-D Rate
Point Group 2 Delivery Point Name Price Point"Z" Pipelines
($/GJ/d)($/GJ/mo) Franchise
Number
Fees'
31000 A.T.PLASTICS SALES APN 9.42 0.3407 Yes
32799 ACHESON B SALES APN 9.42 0.3407
31001 ADM AGRI INDUSTRIES SALES APN 9.42 0.3407 Yes
3880 AECO INTERCONNECTION 9.42 0.3407
31003 AGRIUM CARSELAND SALES APS 9.42 0.3407
31002 AGRIUM FT.SASK SALES APN 9.42 0.3407 Yes
31004 AGRIUM REDWATER SALES APN 9.42 0.3407
31005 AINSWORTH SALES APGP 9.42 0.3407
31006 AIR LIQUIDE SALES APN 9.42 0.3407
6126 AITKEN CREEK SOUTH SALES 2 11.76 0.4175
3820 AITKEN CREEK INTERCONNECT 2 11.76 0.4175
3214 AKUINU RIVER WEST SALES 9.42 0.3407
31007 ALBERTA ENVIROFUELS SALES APN 9.42 0.3407 Yes'
31008 ALBERTA HOSPITAL SALES APN 9.42 0.3407 Yes
3868 ALBERTA-MONTANA BORDER 9.42 0.3407
3297 ALDER FLATS SOUTH NO 2 SALES 9.42 0.3407
3059 ALLISON CREEK SALES 9.42 0.3407
6132 ALTARES SALES 2 11.76 0.4175
6133 ALTARES SOUTH SALES 2 11.76 0.4175
31009 ALTASTEEL SALES APN 9.42 0.3407 Yes a
6145 ANDERSON LAKE SALES 9.42 0.3407
31012 APL JASPER SALES APN 9.42 0.3407 Yes
3488 ARDLEY SALES 9.42 0.3407
3237 ASPEN SALES 9.42 0.3407
3662 ATUSIS CREEK EAST SALES 9.42 0.3407
3216 AURORA NO 2 SALES 9.42 0.3407
3135 AURORA SALES 9.42 0.3407
3288 BANTRY SALES 9.42 0.3407
3423 BASHAW WEST SALES 9.42 0.3407
6158 BASSET LAKE WEST SALES 9.42 0.3407
31013 BAYMAG SALES APS 9.42 0.3407
6112 BAY TREE SALES 9.42 0.3407
31014 BEAR CREEK COGEN SALES APGP 9.42 0.3407
Order:TG-004-2026 Amended:July 1,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 14 of 31
NGTL GP Ltd.,as general partner on behalf of
NGTL Limited Partnership Table of Rates,Tolls and Charges
Page 1 of 1
Final June-December 2026 Rates
TABLE OF RATES,TOLLS AND CHARGES
Service Rates,Tolls and Charges
Refer to Attachment"1"for applicable FT-R Demand Rate per month based on a three-year term(Price Point"B")&Surcharge for each Receipt
1. Rate Schedule FT-R Point
Average Firm Service Receipt Price(AFSRP) $318.99/103m3/month
2. Rate Schedule FT-RN Refer to Attachment"1"for applicable FT-RN Demand Rate per month&Surcharge for each Receipt Point
Refer to Attachment"2"for applicable FT-D Demand Rate per month based on a one-year term(Price Point"Z")&Surcharge for each Group 1 or
Group 2 Delivery Point
3. Rate Schedule FT-D Average FT-D Demand Rate for Group 1 Delivery Points $6.58/GJ/month
FT-D Demand Rate for Group 2 Delivery Points $9.42/GJ/month
FT-D Demand Rate for Group 3 Delivery Points $11.30/GJ/month
4. Rate Schedule STFT STFT Bid Price=Minimum of 100%of the applicable FT-D Demand Rate based on a one-year term(Price Point'Z")for each Group 1 Delivery
Point
FT-DW Bid Price=Minimum of 125%of the applicable FT-D Demand Rate based on a three-year term(Price Point"Y")for each Group 1 Delivery
5. Rate Schedule FT-DW Point
6. Rate Schedule FT-P' Refer to Attachment"3"for applicable FT-P Demand Rate per month
7. Rate Schedule FT-LE Refer to Attachment"4"for applicable FT-LE Demand Rate per day and per month
8. Rate Schedule IT-R Refer to Attachment"1"for applicable IT-R Rate for each Receipt Point
9. Rate Schedule IT-D Refer to Attachment"2"for applicable IT-D Rate for each Delivery Point
10. Rate Schedule FCS The FCS Charge is determined in accordance with Attachment"1"to the applicable Schedule of Service
11. Rate Schedule PT Schedule N. PT Rate PT Gas Rate
9026-010120 $3,494/day 6.4/103m3/day
9026-010121 $8,841/day 10.9/103m3/day
9026-010122 $1,370/day 2.9/103m3/day
9026-010123 $2,429/day 3.7/103m3/day
9026-010124 $4,361/day 11.4/103m3/day
9026-010125 $5,758/day 15.0/103m3/day
12.Rate Schedule OS Schedule No. Charge
2025723207 $142.90/103m3/month
2003004522 Applicable IT-D Rate on Over-Run
2011476052 12011476054 $0.3096/GJ subject to
$717,000 Minimum Annual Charge
2017887638/2011476092 $0.095/GJ and
2016721799/2016759254 $1,000/month
2021735873/20193055731
2024335033/2025660282/ $8.48/GJ/month and
2025660293/2026816718/ Applicable IT-D Rate on Over-Run
2026815892
13. Rate Schedule COz Tier 1 2 3
CO3 Rate(/103m) $647.59 $512.49 $334.14
14.Monthly Abandonment Surcharge z $14.85/103m3/month $0.39/GJ/month
15. Daily Abandonment Surcharge' $0.49/103m3/day $0.0129/GJ/day
16. Federal Fuel Charge" Marketable Natural Gas 3 $0.0000/m3
1.Service under Rate Schedules FT-D,FT-P and IT-D for delivery stations identified in Attachment 2,and Rate Schedule OS No.2017887638,2011476092,2016721799,and
2016759254 are subject to the ATCO Pipelines Franchise Fees pursuant to paragraph 15.13 of the General Terms and Conditions.
2.Monthly Abandonment Surcharge applicable to Rate Schedules FT-R,FT-D,FT-P,FT-LE,FT-RN,FT-DW,and STFT,and the following
Schedules OS:2025723207,2021735873,2019305573,2024335033,2025660282,2025660293,2026816718,2026815892.
3.Daily Abandonment Surcharge applicable to Rate Schedules IT-R,IT-D,the following Rate Schedules OS:2003004522,2011476052,2011476054,
2017887638,2011476092,2016721799,2016759254,and if applicable Over-Run Gas.
4.Collected on all deliveries of gas within Alberta pursuant to any Rate Schedule unless NGTL has received a valid exemption certificate
pursuant to the Greenhouse Gas Pollution Pricing Act.
5.See FCN12 Canada Revenue Agency Administrative Position regarding Marketable Natural Gas under Part 1 of the Greenhouse Gas Pollution Pricing Act.
Order:TG-004-2026 Effective:June 1,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 15 of 31
FOOTHILLS PIPE LINES LTD.
(3 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 16 of 31
C( TCEnergy
450—1 Street SW
Calgary,Alberta T2P 5H1
Tel:[phone]
Email:roman [e-mail]
November 7,2025
Canada Energy Regulator Filed Electronically
Suite 210, 517 Tenth Avenue SW
Calgary,Alberta T2R OA8
Attention:Ramona Sladic,Secretary of the Commission
Dear Ramona Sladic:
Re: Foothills Pipe Lines Ltd.(Foothills)
Statement of Rates and Charges effective January 1,2026
Foothills encloses for filing with the Commission pursuant to section 229(l)(a)of the Canadian
Energy Regulator Act rates and charges for transportation service on Foothills Zones 6,7, 8 and
9 to be effective January 1,2026(Effective 2026 Rates).
The following attachments are included with this filing:
• Attachment 1 consists of supporting Schedules A through G
• Attachments 2 and 3 are black-lined and clean copies,respectively,of the Table of Effective
Rates for 2026
• Attachment 4 consists of an updated Annual Contribution Amount calculation form.
The rates and charges are based on the methodology approved in Order TG-8-2004,as amended
by Order TG-03-2007.
The filing also includes the Foothills Abandonment Surcharges effective January 1,2026,which
are included in the Table of Effective Rates for 2026.The supporting information on the
Abandonment Surcharge calculations are provided in the attached Schedule G.
In addition,Foothills recently updated its rate of return assumption for the funds in its
Abandonment Trust through an updated Statement of Investment Policies and Procedures filed
with the Commission on October 30,2025.1 The Annual Contribution Amount(ACA)was
revised to reflect the updated rate of return and various other parameters as detailed in the ACA
calculation form provided as Attachment 4.
'Filing ID:C37048.

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 17 of 31
November 7,2025
Ramona Sladic
Page 2 of 2
Foothills met with customers and interested parties on October 27,2025,and presented the
preliminary 2026 revenue requirement,preliminary Effective 2026 Rates and preliminary
Abandonment Surcharges.Based on this consultation,Foothills is not aware of any objections to
its proposal for establishing the Effective 2026 Rates.
Foothills understands that any party that is opposed to the rates and charges will advise the
Commission accordingly.
Foothills will notify its customers and interested parties of this filing and post a copy of it on
TC Energy's Foothills System website at:http://www.tccustomerexpress.com/934.html
Communication regarding this filing should be directed to:
Riccardo Ficarella Namrita Sohi
Regulatory Analyst Senior Legal Counsel
Tolls and Tariffs,Canadian Natural Gas Pipelines Canadian Law,Natural Gas Pipelines
Foothills Pipe Lines Ltd. Foothills Pipe Lines Ltd.
450— 1 Street SW 450— 1 Street SW
Calgary,Alberta T2P 51-11 Calgary,Alberta T2P 51-11
Telephone: [phone] Telephone: [phone]
Email:riccardo—[e-mail] Email:namrita [e-mail]
Yours truly,
Foothills Pipe Lines Ltd.
Original signed by
Roman Karski
Manager,Regulatory Tolls and Tariffs
Canadian Natural Gas Pipelines
Attachments
cc: Foothills Firm Customers
Interruptible Customers and Interested Parties

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 18 of 31
Foothills Pipe Lines Ltd. Page 1
TABLE OF EFFECTIVE RATES
1. Rate Schedule FT,Firm Transportation Service
Demand Rate
($/GJ/Km/Month)
Zone 6 0.0064729237
Zone 7 0.0045773105
Zone 8* 0.0273505436
Zone 9 0.0174748917
2. Rate Schedule OT, Overrun Transportation Service
Commodity Rate
($/GJ/Km)
Zone 6 0.0002340893
Zone 7 0.0001655356
3. Rate Schedule IT, Interruptible Transportation Service
Commodity Rate
($/GJ/Km)
Zone 8 0.0009891155
Zone 9 0.0006319687
4. Monthly Abandonment Surcharge**
All Zones 0.1275526676 ($/GJ/Month)
5. Daily Abandonment Surcharge***
All Zones 0.0041935124 ($/GJ/Day)
*For Zone 8,Customers Haul Distance shall be 170.7 km.
**Monthly Abandonment Surcharge applicable to Rate Schedule Firm Transportation Service,and Short Term Firm
Transportation Service for all zones.
***Daily Abandonment Surcharge applicable to Rate Schedule Overrun Transportation Service for Zone 6&7,
Interruptible Transportation Service for Zone 8&9,and Small General Service for Zone 9.
TARIFF—PHASEI Effective Date:January 1,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 19 of 31
GAS TRANSMISSION NORTHWEST LLC
(7 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 20 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON,DC 20426
OFFICE OF ENERGY MARKET REGULATION
Gas Transmission Northwest LLC
Docket No. RP23-1099-007
Issued: March 20, 2026
On February 27,2026, Gas Transmission Northwest LLC (GTN) filed tariff
records' in compliance with the Commission's order in Docket Nos. RP23-1099-000 and
RP23-1099-004,2 approving GTN's stipulation and agreement of settlement. Pursuant to
authority delegated to the Director,Division of Pipeline Regulation,under 18 C.F.R. §
375.307,the tariff records are accepted, effective April 1, 2026, as requested.
The filing was publicly noticed. No protests or adverse comments were filed.
Pursuant to Rule 214 of the Commission's regulations(18 C.F.R. § 385.214),notices of
intervention,timely-filed motions to intervene, and any unopposed motions to intervene
out-of-time filed before the issuance date of this order are granted.
This action shall not be construed as a waiver of the requirements of section 7 of
the Natural Gas Act, as amended; nor shall it be construed as constituting approval of the
referenced filing or of any rate,charge, classification, or any rule,regulation,or practice
affecting such rate or service contained in the applicant's tariff,nor shall such acceptance
be deemed as recognition of any claimed contractual right or obligation associated
therewith; and such acceptance is without prejudice to any findings or orders which have
been or may hereafter be made by the Commission in any proceeding now pending or
hereafter instituted by or against the applicant.
This order constitutes final agency action. Requests for rehearing by the
Commission may be filed within 30 days of the date of issuance of this order,pursuant to
18 C.F.R. § 385.713.
Issued by: Marsha K. Palazzi,Director,Division of Pipeline Regulation
'See Appendix.
2 Gas Transmission Nw. LLC, 189 FERC¶61,055 (2024).

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 21 of 31
Gas Transmission Northwest LLC PART 4.1
FERC Gas Tariff 4.1 -Statement of Rates
Fourth Revised Volume No. 1-A FTS-1,LFS-1,and FHS Rates
v.24.0.0
STATEMENT OF EFFECTIVE RATES AND CHARGES FOR
TRANSPORTATION OF NATURAL GAS
Rate Schedules FTS-1,LFS-1,and FHS
For Rate Schedules FTS-1 and LFS-1:
RESERVATION
DAILY DAILY
MILEAGE(a) NON-MILEAGE(b) DELIVERY(c)
(Dth-Mile) (Dth) (Dth-Mile)
Max. Min. Max. Min. Max. Min
BASE 0.0003221 0.0000000 0.0254384 0.0000000 0.0000119 0.0000119
STF(e) (e) 0.0000000 (e) 0.0000000 0.0000119 0.0000119
EXTENSION CHARGES
MEDFORD
E-1 (fl 0.0013131 0.0000000 0.0114283 0.0000000 0.0000000 0.0000000
E-2(h) 0.0029720 0.0000000 --- --- 0.0000000 0.0000000
(Diamond 1)
E-2(h) 0.0011660 0.0000000 --- --- 0.0000000 0.0000000
(Diamond 2)
COYOTE SPRINGS
E-3(i) 0.0017692 0.0000000 0.0041049 0.0000000 0.0000000 0.0000000
CARTY LATERAL
E-4(p) --- --- 0.0892439 0.0000000 0.000000 0.0000000
OVERRUN CHARGE 0)
--- --- --- --- --- ---
Issued: February 27,2026 Docket No.RP23-1099-007
Effective: April 1,2026 Accepted: March 20,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 22 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON, DC 20426
OFFICE OF ENERGY MARKET REGULATION
Gas Transmission Northwest LLC
Docket No. RP26-959-000
Issued: July 17,2026
On July 1,2026, Gas Transmission Northwest LLC filed revised tariff records'to
reflect negotiated rate agreements with BP Canada Energy Marketing Corp. Waiver of
the Commission's 30-day notice requirement is granted. Pursuant to authority delegated
to the Director,Division of Pipeline Regulation,under 18 C.F.R. § 375.307,the tariff
records are accepted, effective July 1,2026, as requested.
The filing was publicly noticed. No protests or adverse comments were filed.
Pursuant to Rule 214 of the Commission's regulations (18 C.F.R. § 385.214),notices of
intervention,timely-filed motions to intervene, and any unopposed motions to intervene
out-of-time filed before the issuance date of this order are granted.
This action shall not be construed as a waiver of the requirements of section 7 of
the Natural Gas Act, as amended;nor shall it be construed as constituting approval of the
referenced filing or of any rate, charge, classification, or any rule,regulation, or practice
affecting such rate or service contained in the applicant's tariff; nor shall such acceptance
be deemed as recognition of any claimed contractual right or obligation associated
therewith; and such acceptance is without prejudice to any findings or orders which have
been or may hereafter be made by the Commission in any proceeding now pending or
hereafter instituted by or against the applicant.
This order constitutes final agency action. Requests for rehearing by the
Commission may be filed within 30 days of the date of issuance of this order,pursuant to
18 C.F.R. § 385.713.
Issued by: Marsha K. Palazzi,Director, Division of Pipeline Regulation
' Gas Transmission Northwest LLC, GTN Tariffs,4.6 - Statement of Rates,
Negotiated Rate Agreements -FTS-1 and LFS-1 (20.0.0),4.7 - Statement of Rates,
Footnotes for Negotiated Rates-FTS-1 and LFS-1 (20.0.0).

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 23 of 31
Gas Transmission Northwest LLC PART 4.6
FERC Gas Tariff 4.6-Statement of Rates
Fourth Revised Volume No. 1-A Negotiated Rate Agreements-FTS-1 and LFS-1
v.20.0.0
STATEMENT OF EFFECTIVE RATES AND CHARGES
FOR TRANSPORTATION OF NATURAL GAS
NEGOTIATED RATE AGREEMENTS UNDER RATE SCHEDULES FTS-1 AND LFS-1
PRIMARY PRIMARY
SHIPPER TERM OF RATE RECEIPT DELIVERY RATE
(CONTRACT NO.) CONTRACT SCHEDULE DTH/D POINT POINT /2/3
ARC Resources U.S. 06/01/20 FTS-1 66,020 Kingsgate Malin /8
Corp(18377) 05/31/35
CanNat Energy Inc 07/01/20 FTS-1 54,658 Kingsgate Malin /9
(18362) 06/30/35
Intermountain Gas 07/01/20 FTS-1 5,000 Kingsgate Malin /9
Company(19869) 06/30/36
Murphy Oil Company 07/01/20 FTS-1 52,760 Kingsgate Malin /9
(18538) 06/30/35
ARC Resources Ltd. 07/01/20 FTS-1 23,000 Kingsgate Malin /9
(18564) 06/30/35
Whitecap U.S. 07/01/20 FTS-1 7,600 Kingsgate Malin /10
Corporation(18683) 03/31/36
ARC Resources U.S 11/l/2019 FTS-1 11,063 Kingsgate Malin /11
Corp.(18376) 10/31/2034
Intermountain Gas 11/01/20 FTS-1 15,109 Kingsgate Malin /12
Company(19881) 05/31/35
Tourmaline Oil 03/17/23 FTS-1 100,000 Kingsgate Malin /13
Marketing Corp. 03/16/57
(20183)
Cascade Natural 12/13/24 FTS-1 20,000 Kingsgate Malin /14
Gas Corporation 1/12/56
(20780)
Intermountain Gas 12/13/24 FTS-1 79,000 Kingsgate Malin /14
Company(20181) 1/12/55
Tourmaline Oil 12/13/24 FTS-1 51,000 Kingsgate Malin /14
Marketing Corp. 12/12/57
(20184)
Issued: July 1,2026 Docket No.RP26-959-000
Effective: July 1,2026 Accepted: July 17,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 24 of 31
Gas Transmission Northwest LLC PART 4.7
FERC Gas Tariff 4.7-Statement of Rates
Fourth Revised Volume No. 1-A Footnotes for Negotiated Rates-FTS-1 and LFS-1
v.20.0.0
The Daily Delivery Charge shall be equal to the 100% load factor equivalent of the FTS-1
E-2 rate, or its successor, and shall be multiplied by the positive difference between (a)
volumes delivered and (b) the contract MDQ times the appropriate Effective Period
Percentage.
Daily Delivery Charge = [Dth Delivered - (MDQ * Effective Period %)] * 100% Load
Factor Equivalent FTS-1 E-2
/8 Effective November 1,2020 continuing until May 31,2035,GTN and Shipper have agreed
to a fixed reservation charge of$0.2500 along with applicable surcharges for all quantities
on the Kingsgate to Malin path.
/9 a. GTN and Shipper have agreed to a fixed reservation charge of $0.2375 along with
applicable surcharges for all quantities on the Kingsgate to Malin path.
b. Effective the earlier of January 1,2022, or the termination of the Amended Settlement in
Docket No. RP15-904-001, the negotiated rate for all quantities on the Kingsgate to Malin
path shall be a fixed Reservation Charge of$0.2500 along with applicable surcharges.
/10 a. GTN and Shipper have agreed to a fixed Reservation Charge of $0.2470 along with
applicable surcharges for all quantities on the Kingsgate to Malin path.
b. Effective the earlier of January 1,2022, or the termination of the Amended Settlement in
Docket No. RP15-904-001, the negotiated rate for all quantities on the Kingsgate to Malin
path shall be a fixed Reservation Charge of$0.2600 along with applicable surcharges.
/11 a. Effective November 1, 2019 continuing until December 31, 2021, GTN and Shipper
have agreed to a fixed reservation charge of$0.2375 along with applicable surcharges for
all quantities on the Kingsgate to Malin path.
b. Effective the earlier of January 1,2022, or the termination of the Amended Settlement in
Docket No. RP15-904-001, the negotiated rate for all quantities on the Kingsgate to Malin
path shall be a fixed Reservation Charge of$0.2500 along with applicable surcharges.
/12 a. Effective November 1, 2020 continuing until December 31, 2021, GTN and Shipper
have agreed to a fixed reservation charge of$0.2375 along with applicable surcharges for
all quantities on the Kingsgate to Malin path.
b. Effective January 1, 2022 and continuing until May 31. 2035, the negotiated rate for all
quantities on the Kingsgate to Malin path shall be a fixed Reservation Charge of$0.2500
along with applicable surcharges.
/13 Effective March 17, 2023 and continuing until March 16, 2057, GTN and Shipper have
Issued: July 1,2026 Docket No.RP26-959-000
Effective: July 1,2026 Accepted: July 17,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 25 of 31
Gas Transmission Northwest LLC PART 4.7
FERC Gas Tariff 4.7-Statement of Rates
Fourth Revised Volume No. 1-A Footnotes for Negotiated Rates-FTS-1 and LFS-1
v.20.0.0
agreed to a fixed reservation charge of$0.2800 along with applicable surcharges for all
quantities on the Kingsgate to Malin path.
/14 Effective December 13, 2024, GTN and Shipper have agreed that Shipper shall pay a
Negotiated Demand Rate equal to$0.31 per dekatherm along with the maximum applicable
system commodity rate and all applicable maximum reservation and commodity
surcharges.
115 Effective April 1, 2026, GTN and Shipper have agreed that Shipper shall pay a fixed
Reservation charge of $0.28 along with applicable surcharges for all quantities on the
Kingsgate to Malin path.
/16 Effective June 1, 2026 through October 31, 2028, GTN and Shipper have agreed that
Shipper shall pay a fixed Reservation charge of$0.30500 along with applicable surcharges
for all quantities on the Kingsgate to Malin path.
/17 Effective July 1, 2026 through October 31, 2028, GTN and Shipper have agreed that
Shipper shall pay a fixed Reservation charge of$0.305 along with applicable surcharges
for all quantities on the Kingsgate to Malin path.
/18 Reserved
Issued: July 1,2026 Docket No.RP26-959-000
Effective: July 1,2026 Accepted: July 17,2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 26 of 31
Location DRN Mile Posl
Kingsgate 3498 OAO
Moyie Springs 198186 22.00
Boners Ferry 3503 27.04
Schweitzer 159304 55.50
Sandpoint 3496 59.26
Dover Bay 634335 61.14
Sagle Sales 769368 65.22
Athol 160164 84.77
Ralhdrum City 1 3539 97.64
Ralhdmm Gen Tap 160138 97.64 TC PIPELINE
Lancaster 314085 99478 whatoom
Chase Road Deliwry 1389605 102450 -my NGSGATE BORDER MS
Spokane City 28203 108.29 _
Spokane Summary 28201 108.29 Pena
Greilld (East ort 3
Mica 28204 121.15 Skagit County coent p
Spangle 28205 134.18 Okanogan MOYI SP NGS MS�
Rosalie 28245 145.71 County Femy ONNER FE RYMS Q,
St.John 28246 158489 County B ary
Palouse 217745 172407 St. Sandpoint-4
Lacrosse 28247 182.79 cmish Snohomish co�ensnnry SC EITZE�R}MS nn.r
Lyons Ferry 21747 206.50 my county SANDPOINt MSS county
Attalla 21750 252.71 D VER BAH MS-L�
Kosmos Farm 159305 271.66 Cheran SAG SALES MSS L
county
Stanfield 18503 282476 spok the ATHOI I �
Stanfield City 14578 282.76 D,uing County RA con v MS I L Co [
Saltine H.P.P. 314578 282.83 RATHDR M C S � Athol 5
South Hermiston 217744 289.83 °°ty `m y
CSBRR 198185 3042 LANCASTER 2 R LLC-�
Coyote Springs 198184 30423 Lincoln CHA ROAD s✓✓ SPO CITY MS
Coyote Springs 2 314579 30424 County ,�° _SPOKAN
Coyote 5 217723 304.25 Kittitas Grant ICA MS, c a a,SUMARY MS
Cady 140177 319.50 County county Pp GL m Rosalie 6 Moue,
Carly Generating Station 1401645 319460 SH NGTON Ben6 Bh.ah.n.
ThreeMile Road Dairy D 21748 319476 prisms hit- a. county
ThreeMile Road Dairy R 21749 319.70 coon count ROSA I County
Madras 18430 410.16 j#'m SAINT JO N SALES
Prinetill. 18432 426480 NO THWEST I m LACR BE S Laeah
Redmond 18402 438.30 coon[
S y
Pronghorn vakima E lap 360889 445.80 Monty Frank NS FER
North Bend 233740 45028 co y Clearwater
Bend 18403 454451 Starbuck 7 C...ly
ATTALIA
South Bend 217724 457m50 N..Pa.
Ben
COYOTE SPRINGS II MS ton C.lOmbia
Steams 18404 469.19 walla arned connry
Lapine 159307 4B3.90 C P TEE V MS county O 1y county Lewis
Gilchrist 18437 500497 COYOTE SPRINGS MS �r�yyallu la(8 A C.my
Klickilat County
Chemult 18440 519.44 � KOSMOS FA
Harpold Sales 1402105 59923 CARTY G'r ��m STANFIELD MS 11
Kingsley Field Tap 473654 59926 r CARTY P� I m�� STANFIELD CIT
Klamath CoGen 288499 59927 GENET ING STATION � C NE S 1.
West Klamath Top198183 59928 SOUTH
THREEMILEN •� MISTO MS Ida
ROAD DAIRY RID C RR MS wallows
Klamath Expansion 198182 59929 umunty
Phoenix Metllortl 198182 599.30 Sherman Gilli lone(9) County county 7J
Turquoise Flats 1049174 609.80 County C morrow f
TuscamraIGTN Interconnect 190094 609.80 c.a.. Mooney Onio.
Malin laza slz.as Kent-(10)
.an
Beman
county ��--a.. MADRAS S wheeler Count naam:
Linn Montyty
County � county v Madras(11) C.ker
onutes i�RINEVILL Grant
ID HO
County county
PRONGHORN MS REDMOND MS wasnmeton ce.,
Laue BEND MS ^; N RTH BEND MS county
ST ARNS MS�/SO END MS Crook
county
m�Bend(12) Payena
PINE MS Monty Gem
c°°nty an
OREGON t
counry
GILC RIST MS
Douglas Cary.
connry CHEMULT county
Chemult(13) Mon
H D SALE Elmore
WEST KLAMAT uarnev M.In.ur unty
connry county
TAP -th Lake
KLAMA H county i
EXPANSION S
KLAMATH COGE .MS i
Jac
° m Bonanza(14) Gwyheec.un N
TUSCAR RAMS
TURQUOISE FLATS MS m RUBY IPELINE j
MALIN MS
siski n PHOENIXJMEDFORD I ------
yo
County i TIC Energy
PACIFIC GAS 8
ELECTRIC PIPELINE County i NEVADA
GAS TRANSMISSION NORTHWEST LLC
TU CARORAPIPEL E SYSTEM MAP
skiyou
ounty wasnoe - MARCH 31,2021
Tr;p;ry CALIFORNIA Moen[y
county Shasta Meter Station 0 20 40 80
Lass.n m
County county
Compressor Station Scale In Miles
GTN
finis ap supercedes FFNC_GTN 0016...d

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 27 of 31
MOUNTAINWEST PIPELINE, LLC
(2 pages)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 28 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON,DC 20426
OFFICE OF ENERGY MARKET REGULATION
MountainWest Pipeline,LLC
Docket No. RP26-255-000
Issued: December 17, 2025
On December 1,2025,MountainWest Pipeline,LLC filed a tariff record' to reflect
its annual fuel gas reimbursement percentage,pursuant to section 12.15 of the General
Terms and Conditions of its tariff. Pursuant to authority delegated to the Director,
Division of Pipeline Regulation,under 18 C.F.R. § 375.307,the tariff record is accepted,
effective January 1,2026, as requested.
The filing was publicly noticed. No protests or adverse comments were filed.
Pursuant to Rule 214 of the Commission's regulations(18 C.F.R. § 385.214),notices of
intervention,timely-filed motions to intervene, and any unopposed motions to intervene
out-of-time filed before the issuance date of this order are granted.
This action shall not be construed as a waiver of the requirements of section 7 of
the Natural Gas Act, as amended; nor shall it be construed as constituting approval of the
referenced filing or of any rate,charge, classification, or any rule,regulation,or practice
affecting such rate or service contained in the applicant's tariff,nor shall such acceptance
be deemed as recognition of any claimed contractual right or obligation associated
therewith; and such acceptance is without prejudice to any findings or orders which have
been or may hereafter be made by the Commission in any proceeding now pending or
hereafter instituted by or against the applicant.
This order constitutes final agency action. Requests for rehearing by the
Commission may be filed within 30 days of the date of issuance of this order,pursuant to
18 C.F.R. § 385.713.
Issued by: Marsha K. Palazzi,Director,Division of Pipeline Regulation
' MountainWest Pipeline,LLC, Tariffs, Statement of Rates, Statement of Rates
(24.0.0).

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 29 of 31
MountainWest Pipeline, LLC
FERC Gas Tariff Statement of Rates
Second Revised Volume No. 1 Section Version: 24.0.0
STATEMENT OF RATES
Base
Rate Schedule/ Tariff
Type of Charge Rate($)
(a) (b)
PEAKING STORAGE
Firm Peaking Storage Service-PKS
Monthly Reservation Charge
Maximum4/................................................................................................................................2.87375
Minimum....................................................................................................................................0.00000
Usage Charge
Injection.....................................................................................................................................0.03872
Withdrawal .................................................................................................................................0.03872
CLAY BASIN STORAGE
Firm Storage Service- FSS
Monthly Reservation Charge
Deliverability
Maximum4/..............................................................................................................................2.85338
Minimum..................................................................................................................................0.00000
Capacity
Maximum..................................................................................................................................0.02378
Minimum..................................................................................................................................0.00000
Usage Charge
Injectionl/..................................................................................................................................0.01049
Withdrawal .................................................................................................................................0.01781
Authorized Overrun Charge.........................................................................................................................
Maximuml/.................................................................................................................................0.30315
Minimuml/.................................................................................................................................0.01781
Interruptible Storage Service-ISS
Usage Charge
Inventory 5/
Maximum..................................................................................................................................0.05927
Minimum..................................................................................................................................0.00000
Injectionl/..................................................................................................................................0.01049
Withdrawal .................................................................................................................................0.01781
OPTIONAL VOLUMETRIC RELEASES/
Peaking Storage Service-PKS
Maximum4/..................................................................................................................................3.40890
Minimum......................................................................................................................................0.00000
Firm Storage Service-FSS
Maximum4/..................................................................................................................................0.57068
Minimum......................................................................................................................................0.00000
Storage Usage Charges Applicable to Volumetric Releases 6/
PeakingStorage Service-PKS:.....................................................................................................................
Injection.......................................................................................................................................0.03872
Withdrawal ...................................................................................................................................0.03872
Clay Basin Storage Service-FSS:
Injectionl/....................................................................................................................................0.01049
Withdrawal ...................................................................................................................................0.01781
PARK AND LOAN SERVICE-PAL1
Daily Charge
Maximum.....................................................................................................................................0.30315
Minimum.....................................................................................................................................0.00000
DeliveryChargel/............................................................................................................................0.02830
FUEL REIMBURSEMENT-2.0%(0.2%utility and 1.8%compressor fuel)for Rate Schedule PALL
Filed On: December 1, 2025 Effective On: January 1, 2026

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 30 of 31
FEDERAL ENERGY REGULATORY COMMISSION
ANNUAL CHARGES UNIT CHARGE
(1 page)

Exhibit No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 31 of 31
FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON,D.C.20426
FY 2026 GAS ANNUAL CHARGES
CORRECTION FOR ANNUAL CHARGES UNIT CHARGE
June 25,2026
The annual charges unit charge(ACA)to be applied to in fiscal year 2027 for recovery of
FY 2026 Current year and 2025 True-Up is$0.0013 per Dekatherm(Dth).The new ACA
surcharge will become effective October 1,2026.
The following calculations were used to determine the FY 2026 unit charge:
2026 CURRENT:
Estimated Program Cost$100,285,000 divided by 74,159,062,125 = 0.0013522960
Dth
2025 TRUE-UP:
Debit/Credit Cost($4,231,878)divided by 70,211,050,443 Dth = (0.0000602736)
TOTAL UNIT CHARGE = 0.0012920224
If you have any questions,please contact Raven A.Rodriguez at(202)502-6276 or e-mail
at [e-mail].
PUBLIC

EXHIBIT NOS. 5-11
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
(7 pages)

DmH No.5
Case No. IN-2ek
Intermountain EsCompany
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Exhibit No.6
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
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Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
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Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
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Exhibit No. 10
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
INTERMOUNTAIN GAS COMPANY
Proposed Temporary Surcharges(Credits)-Variable Costs
Line
No. Description Amount
(a) (b)
1 Variable Amounts Which Apply to RS,GS-1,and LV-1:
2 Account 1910 Variable Costs $ 4,134,649 '
3 Normalized Sales Volumes (1/1/25-12/31/25) 460,004,964
4 Proposed Temporary Surcharge(Credit)-Variable Costs $ 0.00899
5 Lost and Unaccounted For Gas Amounts Which Apply to RS and GS-1:
6 Lost and Unaccounted For Gas Amounts from INT-G-25-04(Account 1910.2120) $ (917,196)czl
7 Lost and Unaccounted For Gas Amortization(Account 1910.2130) 771,471 (3)
8 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-25-04 (145,725)
9 Lost and Unaccounted For Gas INT-G-26-04 (480,282) 41
10 Total Lost and Unaccounted For Gas Amounts Which Apply to RS and GS-1 $ (626,007)
11 Normalized Sales Volumes (1/1/25-12/31/25) 445,281,888
12 Proposed Temporary Surcharge(Credit)-Lost and Unaccounted For Gas Costs $ (0.00141)
13 Lost and Unaccounted For Gas Amounts Which Apply to LV-1,T-3,and T-4:
14 Lost and Unaccounted For Gas Amounts from INT-G-25-04(Account 1910.2120) $ (276,622) 51
15 Lost and Unaccounted For Gas Amortization(Account 1910.2140) 270,229 lel
16 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-25-04 (6,393)
17 Lost and Unaccounted For Gas INT-G-26-04 (160,126)
18 Total Lost and Unaccounted For Gas Amounts Which Apply to LV-1,T-3,and T-4 $ (166,519)
19 Normalized Sales Volumes (1/1/25-12/31/25) 384,057,887
20 Proposed Temporary Surcharge(Credit)-Lost and Unaccounted For Gas Costs $ (0.00043)
21 Convert T-4 Lost and Unaccounted For Temporary from a Volumetric Rate to a Demand Rate:
22 Proposed Temporary Surcharge(Credit)-Lost and Unaccounted For Gas Costs(Line 20) $ (0.00043)
23 Normalized T-4 Sales Volumes(1/1/25-12/31/25) 340,833,371
24 Total Temporary Collected $ (146,558)
25 Billing Determinants Demand Volumes 18,919,560
26 Proposed Temporary Surcharge(Credit)-Lost and Unaccounted For T-4 Demand Rate(Line 24 Divided by Line 25) $ (0.00775)
(') See Workpaper No.5,Page 1,Line 16,Column(f)
(2) See Workpaper No.5,Page 2,Line 2,Column(c)
(3) See Workpaper No.5,Page 2,Line 8,Column(d)
(4) See Workpaper No.5,Page 2,Line 30,Column(d),plus Line 36,Column(e)
(5) See Workpaper No.5,Page 2,Line 3,Column(c)
(6) See Workpaper No.5,Page 2,Line 14,Column(d)
(7) See Workpaper No.5,Page 2,Line 31,Column(d),plus Line 40,Column(e)

Exhibit No. 11
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
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NEWS RELEASE
and
CUSTOMER NOTICE
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
(4 pages)

NEWS RELEASE
INTERMOUNTAIN
GAS COMPANY
A Subsidiary of MDU Resources Group,Inc.
Most Intermountain Gas Company Customers to See Lower Natural Gas Prices
BOISE,IDAHO—August 7, 2026—Intermountain Gas Company today filed its annual purchased gas cost
adjustment(PGA) application (Case No. INT-G-26-04)with the Idaho Public Utilities Commission. If
approved, residential, small commercial and large volume customers will see a price decrease, while transport
customers will see an increase. In total, Intermountain Gas is asking the PUC to approve an average decrease of
3.49% or $11,055,662.
The PGA application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are
reflected in its sales prices. If approved, the new rates would go into effect on Oct. 1, 2026.
A typical residential customer would see a monthly decrease of$1.46 or 3.25%. Commercial customers, on
average, would see a monthly decrease of$8.22 or 4.25%. Large volume customers, on average, would see a
monthly decrease of$1,549.99 or 11.32%. Transport customers, on average, would see the following monthly
increases: T-3 $102.92 or 1.75%; and T-4 $159.01 or 3.27%. The cost of natural gas is a straight passthrough to
customers -- Intermountain does not earn a profit on the cost of natural gas.
The changes in the proposed PGA are primarily due to a decrease in estimated gas commodity and
transportation costs for the coming year.
Intermountain Gas urges all customers to use energy wisely. For more information about the company's energy
efficiency program and available rebates for installing high efficiency equipment, visit
www.intgas.com/saveenergy. Conservation tips, information on government payment energy assistance and
programs to help consumers level out their energy bills over the year can be found on the company's website
www.int ate.
The request is a proposal and is subject to public review and approval by the PUC. A copy of the application is
available for review at the commission, its homepage www.puc.idaho.gov, as well as the company's website
www.intgas.com. Written comments regarding the application (INT-G-26-04)may be filed with the
commission by going to puc.idaho.gov/Form/CaseComment or mailing to:
Idaho Public Utilities Commission
P.O. Box 83720
Boise, ID 83720-0074
Customers may also subscribe to the commission's RSS feed to review periodic updates via email.
About Intermountain Gas Company
Intermountain Gas Company, a subsidiary of MDUResources Group Inc. —a member of the S&P SmallCap
600 index, distributes natural gas to customers across Idaho. Today, the company serves more than 443,000
customers in 74 communities. Serving residential, commercial and industrial customers throughout the state,
the company is committed to delivering safe, reliable and cost-effective energy services while supporting the
long-term vitality of the communities it serves. With a legacy spanning over 75 years, Intermountain Gas

Company remains focused on energizing lives for a better tomorrow. For more information about
Intermountain Gas Company, visit https://www.intgas.com/.
Media Contact: Mark Snider at 208-377-6006 (o), 208-559-5613 (c)
or mark.sniderkmduresources.com

CUSTOMER •
GAS COMPANY
Intermountain Gas Company files change in prices as part of PGA filing
BOISE,ID-August 7,2026-Intermountain Gas Company today filed its annual purchased gas cost adjustment(PGA)application(Case
No.INT-G-26-04)with the Idaho Public Utilities Commission.If approved,residential,small commercial and large volume customers will
see a price decrease,while transport customers will see an increase. In total, Intermountain Gas is asking the PUC to approve an
average decrease of 3.49%or$11,055,662
The PGA application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are reflected in its sales prices.
If approved,the new rates would go into effect on Oct.1,2026.
A typical residential customer would see a monthly decrease of$1.46 or 3.25%.Commercial customers,on average,would see a monthly
decrease of$8.22 or 4.25%. Large volume customers,on average,would see a monthly decrease of$1,549.99 or 11.32%.Transport
customers,on average,would see the following monthly increases:T-3$102.92 or 1.75%;and T-4$159.01 or 3.27%.The cost of natural
gas is a straight pass-through to customers--Intermountain does not earn a profit on the cost of natural gas.
The changes in the proposed PGA are primarily due to a decrease in estimated gas commodity and transportation costs for the coming
year.
(continued on reverse side)

The request is a proposal and is subject to public review and approval by the PUC.A copy of the application is available for review at the
commission,its homepage www.puc.idaho.gov,as well as the company's website www.intgas.com.Written comments regarding the application
(INT-G-26-04)may be filed with the commission by going to puc.idaho.gov/Form/CaseComment or mailing to:
Idaho Public Utilities Commission
P.O.Box 83720
Boise,ID 83720-0074
Customers may also subscribe to the commission's RSS feed to review periodic updates via email.
Intermountain Gas Company,a subsidiary of MDU Resources Group Inc.-a member of the S&P SmallCap 600 index,distributes natural gas
to customers across Idaho. Today, the company serves more than 443,000 customers in 74 communities. Serving residential, commercial
and industrial customers throughout the state,the company is committed to delivering safe,reliable and cost-effective energy services while
supporting the long-term vitality of the communities it serves.With a legacy spanning over 75 years, Intermountain Gas Company remains
focused on energizing lives for a better tomorrow.For more information about MDU Resources,visit www.mdu.com.For more information about
Intermountain,visit www.intgas.com
Intermountain Gas urges all customers to use energy wisely. For more information
about the company's energy efficiency program,visit www.intgas.com/saveenergy.
Conservation tips,information on government payment energy assistance and programs
to help consumers level out their energy bills over the year can be found on the company's
website www.intgas.com. `
oin0

WORKPAPER NOS. 1-6
CASE NO. INT-G-26-04
INTERMOUNTAIN GAS COMPANY
(11 pages)

Workpaper No. 1
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 2
INTERMOUNTAIN GAS COMPANY
Summary of Northwest Pipeline TF-1 Full Rate Demand Costs
Line INT-G-25-04 INT-G-25-04 INT-G-25-04
No. Transportation Annual Therms Prices(') Annual Cost(2)
(a) (b) (c) (d)
1 TF-1 Reservation Contract#1 412,537,600 $ 0.040349 $ 16,645,400
2 TF-1 Reservation Contract#2 25,550,000 0.039506 1,009,380
3 TF-1 Reservation Contract#3 6,200,000 0.037250 230,950 (3)
4 TF-1 Reservation Contract#4 26,429,650 0.039506 1,044,134
5 TF-1 Reservation Contract#5 32,850,000 0.039506 1,297,773 (3)
6 TF-1 Reservation Contract#6 36,500,000 0.039506 1,441,972
7 TF-1 Reservation Contract#7 18,250,000 0.039506 720,982
8 TF-1 Reservation Contract#8 104,495,850 0.039506 4,128,210
9 TF-1 Reservation Contract#9 26,462,500 0.039506 1,045,431
10 TF-1 Reservation Contract#10 51,081,750 0.039506 2,018,037
11 Total 740,357,350 $ 29,582,269
Line INT-G-26-04 INT-G-26-04 INT-G-26-04
No. Transportation Annual Therms Prices(') Annual Cost(2)
(a) (b) (c) (d)
12 TF-1 Reservation Contract#1 412,537,600 $ 0.041482 $ 17,112,810
13 TF-1 Reservation Contract#2 25,550,000 0.040639 1,038,329
14 TF-1 Reservation Contract#4 26,429,650 0.040639 1,074,076
15 TF-1 Reservation Contract#6 36,500,000 0.040639 1,483,324
16 TF-1 Reservation Contract#7 18,250,000 0.040639 741,661
17 TF-1 Reservation Contract#8 104,495,850 0.040639 4,246,608
18 TF-1 Reservation Contract#9 26,462,500 0.040639 1,075,409
19 TF-1 Reservation Contract#10 51,081,750 0.040639 2,075,910
20 TF-1 Reservation Contract#14 63,688,850 0.040639 2,588,251 (4)
21 TF-1 Reservation Contract#15 59,513,250 0.040639 2,418,561 (4)
22 TF-1 Reservation Contract#16 91,250,000 0.040639 3,708,309 (4)
23 Total 915,759,450 $ 37,563,248
24 Total Annual Cost Difference(Line 23 minus Line 11) $ 7,980,979 15)
(') Column(d)divided by Column(b),rounded to 6 decimal places
(2) Sum of the calculated monthly costs
(3) This contract expired on 10/31/2025
(4) This contract was previously discounted,but went to full rate on 11/1/2025
(5) See Exhibit No.5,Line 3,Column(h)

Workpaper No. 1
Case No. INT-G-26-04
Intermountain Gas Company
Page 2 of 2
INTERMOUNTAIN GAS COMPANY
Summary of Northwest Pipeline TF-1 Discounted Demand Costs
Line INT-G-25-04 INT-G-25-04 INT-G-25-04
No. Transportation Annual Therms Prices(l) Annual Cost(2)
(a) (b) (c) (d)
1 TF-1 Reservation Contract#11 76,650,000 $ 0.024212 $ 1,855,887
2 TF-1 Reservation Contract#12 3,100,000 0.022350 69,285 (3)
3 TF-1 Reservation Contract#13 4,530,000 0.007450 33,750
4 TF-1 Reservation Contract#14 63,688,850 0.036989 2,355,817 (4)
5 TF-1 Reservation Contract#15 59,513,250 0.037325 2,221,337 (4)
6 TF-1 Reservation Contract#16 91,250,000 0.036990 3,375,297 (4)
7 Total 298,732,100 $ 9,911,373
Line INT-G-26-04 INT-G-26-04 INT-G-26-04
No. Transportation Annual Therms Prices(l) Annual Cost(2)
(a) (b) (c) (d)
8 TF-1 Reservation Contract#11 76,650,000 $ 0.024212 $ 1,855,887
9 TF-1 Reservation Contract#13 4,530,000 0.011175 50,624
10 Total 81,180,000 $ 1,906,511
11 Total Annual Cost Difference (Line 10 minus Line 7) $ (8,004,862) (5)
(1) Column(d)divided by Column (b), rounded to 6 decimal places
(2) Sum of the calculated monthly costs
(3) This contract expired on 10/31/2025
(4) This contract was previously discounted, but went to full rate on 11/1/2025
(5) See Exhibit No.5, Line 4, Column (h)

Workpaper No.2
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 2
INTERMOUNTAIN GAS COMPANY
Summary of Upstream Capacity Full Rate Demand Costs
Line INT-G-25-04 INT-G-25-04 INT-G-25.04
No. Transportation Annual Therms Prices(l) Annual Costs)
(a) (b) (c) (d)
1 Upstream Agreement#1 24,011,160 $ 0.015675 $ 376,380
2 Upstream Agreement#2 351,503,260 0.014523 5,104,787
3 Upstream Agreement#3 26,962,550 0.014513 391,320
4 Upstream Agreement#4 18,731,800 0.014513 271,860
5 Upstream Agreement#5 56,753,850 0.014513 823,692
6 Upstream Agreement#6 297,449,450 0.014513 4,316,988
7 Upstream Agreement#7 3,163,240 0.014240 45,045 (3)
8 Upstream Agreement#8 26,126,700 0.013496 352,602
9 Upstream Agreement#9 128,898,520 0.013496 1,739,594
10 Upstream Agreement#10 54,750,000 0.013496 738,891
11 Upstream Agreement#11 62,050,000 0.013496 837,413
12 Upstream Agreement#12 133,590,000 0.013496 1,802,902
13 Upstream Agreement#13 18,250,000 0.025594 467,085
14 Upstream Agreement#14 55,147,850 0.025594 1,411,447
15 Upstream Agreement#15 288,350,000 0.031594 9,110,071
16 Upstream Agreement#16 3,140,300 0.013496 42,381 (3)
17 Upstream Agreement#17 3,198,270 0.026853 85,882 (3)
18 Total 1,552,076,950 27,918,340
19 Estimated Upstream Capacity Release Credits (500,000)
20 Total Annual Cost Including Capacity Release Credits $ 27,418,340
Line INT-G-26.04 INT-G-26.04 INT-G-26-04
No. Transportation Annual Therms Prices(l) Annual Cost(2)
(a) (b) (c) (d)
21 Upstream Agreement#1 24,011,160 $ 0.017969 $ 431,448
22 Upstream Agreement#2 351,503,260 0.016648 5,851,718
23 Upstream Agreement#3 26,962,550 0.016637 448,572
24 Upstream Agreement#4 18,731,800 0.016637 311,640
25 Upstream Agreement#5 56,753,850 0.016637 944,208
26 Upstream Agreement#6 297,449,450 0.016637 4,948,656
27 Upstream Agreement#8 26,126,700 0.011938 311,901
28 Upstream Agreement#9 128,898,520 0.011938 1,538,797
29 Upstream Agreement#10 54,750,000 0.011938 653,600
30 Upstream Agreement#11 62,050,000 0.011938 740,759
31 Upstream Agreement#12 133,590,000 0.011938 1,594,804
32 Upstream Agreement#13 18,250,000 0.025460 464,645
33 Upstream Agreement#14 55,147,850 0.025460 1,404,071
34 Upstream Agreement#15 288,350,000 0.031460 9,071,519
35 Total 1,542,575,140 $ 28,716,338
36 Estimated Upstream Capacity Release Credits (500,000)
37 Total Annual Cost Including Capacity Release Credits $ 28,216,338
38 Total Annual Cost Difference(Line 37 minus Line 20) $ 797,998 (4)
(1) Column(d)divided by Column(b),rounded to 6 decimal places
(2) Sum of the calculated monthly costs
(3) This contract expired on 10/31/2025
(4) See Exhibit No.5,Line 5,Column(h)

Workpaper No.2
Case No. INT-G-26-04
Intermountain Gas Company
Page 2 of 2
INTERMOUNTAIN GAS COMPANY
Summary of Upstream Capacity Discounted Demand Costs
Line INT-G-25-04 INT-G-25-04 INT-G-25-04
No. Transportation Annual Therms Prices(l) Annual Cost(2)
(a) (b) (c) (d)
1 Upstream Agreement#18 452,311,650 $ 0.024763 $ 11,200,548
2 Upstream Agreement#19 19,038,400 0.024763 471,444
3 Upstream Agreement#20 56,432,650 0.024763 1,397,436
4 Upstream Agreement#21 305,077,950 0.024763 7,554,612
5 Total 832,860,650 $ 20,624,040
Line INT-G-26-04 INT-G-26-04 INT-G-26-04
No. Transportation Annual Therms Prices(l) Annual Cost(2)
(a) (b) (c) (d)
6 Upstream Agreement#18 452,311,650 $ 0.022924 $ 10,369,008
7 Upstream Agreement#19 19,038,400 0.022924 436,440
8 Upstream Agreement#20 56,432,650 0.022925 1,293,696
9 Upstream Agreement#21 305,077,950 0.022924 6,993,756
10 Total 832,860,650 $ 19,092,900
11 Total Annual Cost Difference (Line 10 minus Line 5) $ (1,531,140) (3)
Column(d)divided by Column (b), rounded to 6 decimal places
(2) Sum of the calculated monthly costs
(3) See Exhibit No. 5, Line 6,Column(h)

Workpaper No.3
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
INTERMOUNTAIN GAS COMPANY
Summary of Other Storage Facility Costs
INT-G-25-04
Line Monthly INT-G-25-04 INT-G-25.04 INT-G-25-04
No. Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost
(a) (b) (c) (d) (e)
1 Clay Basin Costs:
2 Clay Basin I Reservation 266,250 $ 0.285338 $ 75,971 $ 911,652
3 Clay Basin 11 Reservation 221,880 0.285338 63,311 759,732
4 Clay Basin III Reservation 213,010 0.285338 60,780 729,360
5 Clay Basin I Capacity 31,950,000 czl 0.002378 75,977 911,724
6 Clay Basin 11 Capacity 26,625,000 czl 0.002378 63,314 759,768
7 Clay Basin III Capacity 25,560,000 czl 0.002378 60,782 729,384
8 Total Clay Basin Costs $ 400,135 $ 4,801,620
9 Rexburg LNG Facility:
10 Transportation Reservation $ 99,000
11 Variable Transportation 18,000
12 Total Rexburg LNG Facility Costs $ 117,000
13 Storage Demand Charge Credit $ (7,775,000)
14 Total Costs Including Storage Credit $ (2,856,380)
INT-G-26.04
Line Monthly INT-G-26-04 INT-G-26-04 INT-G-26-04
No. Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost
(a) (b) (c) (d) (e)
15 Clay Basin Costs:
16 Clay Basin I Reservation 266,250 t'� $ 0.285338 $ 75,971 $ 911,652
17 Clay Basin II Reservation 221,880 0.285338 63,311 759,732
18 Clay Basin III Reservation 213,010 0.285338 60,780 729,360
19 Clay Basin I Capacity 31,950,000 (2) 0.002378 75,977 911,724
20 Clay Basin II Capacity 26,625,000 (2) 0.002378 63,314 759,768
21 Clay Basin III Capacity 25,560,000 (2) 0.002378 60,782 729,384
22 Total Clay Basin Costs $ 400,135 $ 4,801,620
23 Rexburg LNG Facility:
24 Transportation Reservation $ 99,000
25 Variable Transportation 27,000
26 Total Rexburg LNG Facility Costs $ 126,000
27 Estimated Storage Demand Charge Credit $ (7,775,000)
28 Total Costs Including Storage Credit $ (2,847,380)
29 Total Annual Cost Difference(Line 28 minus Line 14) $ 9,000 l31
(') Charge Based on Maximum Daily Withdrawal
(2) Charge Based on Maximum Contractual Capacity
(3) See Exhibit No.5,Line 20,Column(h)

Workpaper No.4
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
INTERMOUNTAIN GAS COMPANY
Allocation Factors
Peak Demand
Line
No. Description RS GS-1 LV-1 T-3 T-4 Total
(a) (b) (c) (d) (e) (f) W
1 INT-G-26.04 Cost of Gas Allocators:
2 Peak Demand Per Customer 8.94 40.22
3 January 2026 Actual Customers 403,631 37,336
4 INT-G-26-04 Peak Demand Therms(Line 2 times Line 3) 3,608,461 1,501,654 81,425 I11 5,191,540
5 Percent of Total 69.50660/ 28 9250% 1�5 44 N/A N/A
6 INT-G-26.04 LNG Sales Credit Demand Allocators:
7 Peak Demand Per Customer 8.94 40.22
8 January 2026 Actual Customers 403,631 37,336
9 INT-G-26-04 Peak Demand Therms(Line 7 times Line 8) 3,608,461 1,501,654 81,425 ' 1,576,630 ' 6,768,170
10 Percent of Total 53,31520/ 22,1870% 1,2031% N/A 232948°/ 1 1 °a
(')Contract Demand

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Workpaper No.5
Case No. INT-G-26-04
Intermountain Gas Company
Page 3 of 4
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Workpaper No.5
Case No. INT-G-26-04
Intermountain Gas Company
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Workpaper No.6
Case No. INT-G-26-04
Intermountain Gas Company
Page 1 of 1
INTERMOUNTAIN GAS COMPANY
Lost and Unaccounted for Gas
(Volumes in Therms)
Line
No. Description Oct 2022-Sept 2023 Oct 2023-Sept 2024 Oct 2024-Sept 2025
(a) (b) (c) (d)
1 Core Customer Purchased Gas&Transportation Customer Gas 860,648,507 809,820,971 808,039,080
2 LNG Storage Withdrawals 9,808,219 7,425,284 1,336,476
3 RNG Production 10,993,021
4 Under Deliveries of Gas from Pipeline(Draft) 2,237,240 23,030 (682,580)
5 Total Deliveries to System 872,693,966 817,269,285 819,685,997
6 Core Customer Billed Gas 481,176,312 426,927,370 438,575,609
7 Unbilled Adjustment 2,308,693 (744,029) (347,868)
8 Transportation Customer Billed Gas 386,739,419 387,681,823 375,053,877
9 Company Use Gas 471,263 219,258 704,389
10 LNG Storage Injections 14,333,354 6,897,161 1,761,107
11 Line Breaks-Found Gas 144,075 80,226 112,329
12 Other (4,673,158) (32,591) 5,948,285
13 Over Deliveries of Gas from Pipeline(Pack) - -
14 Total Deliveries to Customers 880,499,958 821,029,218 821,807,728
15 Lost/(Found)Gas(Line 5 minus 14) (7,805,992) (3,759,933) (2,121,731)
16 Average Purchase WACOG $ 0.39753 $ 0.25569 $ 0.26647
17 Cost of Lost/(Found)Gas(Line 15 times Line 16) $ (3,103,116) $ (961,377) $ (565,381)
18 Lost Gas$/Therm(Line 17 divided by Line 5) $ (0.00356) $ (0.00118) $ (0.00069)
19 Lost/(Found)Gas(Line 15) (7,805,992) (3,759,933) (2,121,731)
20 Lost/(Found)Gas Therms Deferred
21 Lostl(Found)Gas Adjustment(Line 19 minus Line 20) (7,805,992) (3,759,933) (2,121,731)
22 Actual Lost Gas Rate(Line 15 divided by Line 5) -0.8945% -0.4601% -0.2588%
23 3-Year Average Lost Gas Rate -0.5959%ht -0.5175%(2) -0.5378%l31
See Case No.INT-G-24-04
Z See Case No.INT-G-25-04
Current PGA 3-Year Average