INT Exhibit 102 Worthan.pdf

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INTUNAIN GA CCM.A
AVEGE RATE BAE AN RETU
TEST YE ENED JU 30; 1980
PARTICU
(a)
GA PLA IN SERVICE
Gross Plant
Less: Acculated Depreciation
Net Gas Plant
ADVANCES IN AID OF CONSTRUCTION
WORKING CAITAL:
Materials & Supplies
LNG Inventory
Cash Working Capital Requirements
RATE BAE
REWR ~ 11. 748%
Intennountain Gas Company
Case No. U-1034- 88
Exbit No. 102
Schedule 2
Page 1 of 6
AM
(b)
$103,713,91532,209,552
$ 71,504,363
(216,482)
679,400
2,712,933-0-
$ 74,680,214
LJ773,432
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INTERMOUNTAIN GAS COMPAN
PLANT IN SERVICE
TEST YEAR ENDING', JUNE 30,1980
Line Month End
No.Additions Balance
1 June 1979 $$102,113,523
2
3 July 278~354 102,391,877
4
5 August 299,548 102,691,425
6
7 September 296,091 102,987,517
8
9 October 111,621 103,099,138
10
11 November 403,217 103,502,355
12
13 December 207,468 103,709,823
14
15 January 1980 246,503 103,956,326
16
17 February 149,842 104,106,168
18
19 March (P)236,000 104,342,168
20
21 April (P)457,000 104,799,168
22
23 May (P)356,000 105,155,168
24
25 June (P)383,000 105,538,168
26 Total
27 Average Balance
(P) - Projected
Interiintain Gas Company
Case U-1034-88
Exibit No. 102
Schedule 2
Page 2 of 6
Wi tness : Worthan
Average
Balance
$102,252,700
102,541,651
102,839,471
103,043,328
103,300,746
103, 606 ~ 089
103,833,074
104~031,247
104,224,168
104,570,668
104,977,168
105,346,668
$1,244,566,978
+ 12
$ 103,713.915
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INTERMOUNTAIN GAS COMPANY
ACCUMULATED DEPRECIATION
TEST YEAR ENDING JUNE 30,1980
Line Month End
No.Additions Balance
1 June 1979 $$30,648,726
2
3 July 231,346 30,880,072
4
5 August 240,745 31,120,817
6
7 September 250,123 31,370,940
8
9 October 275,210 31,646,150
10
11 November 282,358 31,928,508
12
13 December 286,090 32,214,600
14
15 January 1980 258,178 32,472,778
16
17 February 286,088 32,758,866
18
19 March (P)271,000 33,029,866
20
21 April (P)265,000 33,294,866
22
23 May (P)265, 000 33,559,866
24
25 June (P)266, 000 33,825,866
26 Total
27 Average Balance
(P) - Projected
Intermuntain Gas Comany
Case No. U-1034-88
Exhibit 102
Schedule 2
Page 3 of 6
Wi tness : Worthan
Average
Balance
$
30,764,399
31,000,445
31,245,879
31,508,545
31,787,330
32,071,554
32,343,689
32,615,822
32,894,366
33,162,366
33,427,366
33,692,866
$386,514,627
+ 12
$ 32,209,552
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IntennOlmtain Gas Company
Case No. U-1034-88
Exibit 102
Schedule 2
Page 4 of 6
Wi tness : Worthan
INTERMOUNTAIN GAS COMPANY
. CUSTOMER ADVANCES FOR CONSTRUCTION
TEST YEA ENDING JUNE 30, 1980
Line Month End Average
No.Additions Balance Balance
1 June 1979 $$636,955 $
2 603,906
3 July (66,099)570,856
4 553,755
5 August (34,202)536,654
6 332,744
7 September (407,821)128,833
8 128,395
9 October (875)127,958
10 124,972
11 November (5,972)121,986
12 122, 000
13 December 27 122,013
14 122,010
15 January 1980 (6)122,007
16 122,004
17 February (5)122,002
18 122, 001
19 March (P)(2)122,000
20 122,000
21 April (P)122, 000
22 122, 000
23 May (P)122, 000
24 122, 000
25 June (P)122,000
26 Total $2,597,787
+ 12
27 Average Balance $216,482
(P) - Projected
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Intermountain Gas Company
Case No. U-1034-88
Exhibit 102
Schedule 2
Page 5 of 6
Wi tness : Worthan
INTERMOUNTAIN GAS COMPANY
MATERIALS AN SUPPLIES
TEST YEAR ENDING JUE 30, 1980
Line Month End Average
No.Additions Balance Balance
1 June 1979 $$671,846*$
2 657,833
3 July (28,026)643,820*
4 649,118
5 August 10,596 654,416*
6 641,614
7 September (25,604)628,812
8 650,470
9 October 43,316 672,128
10 653,356
11 November (37,545)634,583
12 630,114
13 December (8,939)625,644
14 610,541
15 January 1980 (30,205)595,439
16 716,237
17 February 241,597 837,036
18 763,518
19 March (P)(147,036)690,000
20 700,000
21 April (P)20,000 710,000
22 730,000
23 May (P)40,000 750,000
24 750,000
25 June (P)-0-750,000
26 Total $8,152,801
+ 12
27 Average Balance $679.400
(P) - Projected
*Adjusted for excess inventory of $80,644 which was written off in
September, 1979.
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Intermountain Gas Company
Case No. U- 1034-88
Exibit 102
Schedule 2
Page 6 of 6 .
Wi tness : Worthan
Average
Balance
$2,005,101
2,045,076
2,139,253
2,351,517
2,657,456
3,014,240
3,278,860
3,151,312
3,005,970
2,857,469
2,844,470
3,204,469
$32,555,193
+ 12
Average Balance $ 2.712.933
(P) - Projected
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INTRIAIN GA COMAN
GA SAS
NORMIZATION ADS1M
PARTICU
(a)
Test Year Unadjusted
Adjustments:
Effect of Test Year Rate Increase
Nonn1 Weather Adjustment
Volum Changes
Reclassifications
Decreasing Sales Factor
Test Year Nonnlized
Twelve MOnths Ended 6/30/80
Adj ustmnt Required
Intermomitain Gas Company
Case No. U-1034-88
Exhibit No. i02
Schedule 3
Witness: R. 1. Worthan
1HRM
(b)
AMUN
(c)
$114,494,246349,926,901
-0-48,873,461
(2,033,177)(1,101,880)
(6,483,396)(3,063,348)
-0-( 44,964)
(4,126,032)(2,251,061)
337,284,296 $156,906,454
127,058,393
$ 29,848,061
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INIRIUNAIN GA COMAN
, COST OF GA,
'NORMIZATION 'AJSlM
1
PARTICU
(a)
PURæAE REQUIRES - TIRM
2
3
Gas Sales
Company Fuel
4
5 GA PURæAES
ODL - Demad
Conmdity
SGS - Demad
Seasonal Demad
Connodity
15-1 Demad
Capacity
Liquefaction
Vaporization
Twélve Months Ended 6/30/80
Adjustmnt Required
* Non - add/ demad units
12 MON1S
ENED
6/30/80
(b)
349,926,901
, "'627; 731
,350; 554,632
1,630,235*
329,301,027
239,204*
8,611,000*
8,611,000
720,000*
7,705,200*
1,877 ,000*
1; 877,000*
337 ;912 ;027
Intennunt,clin Gas Company
Case No.U-1034-
Exhibit No. 102
Schedule 4
Wi tness : R. L. Worthan
ADJUS1MS
Cc)
(12,642,605)
(12,642,605)
13.26 it
37.666
12.12
.6435
22.192
2.673
3.096
.658
.607
12 MOS. ENDED
6/30/80
PROJCTD
Cd)
337,284,296
627,731
337,912,027
$ 2,594,030
124,034,525
202,941
387,882
1,910,953
230,947
2,862,636
12,351
11,393
$132,247,658
102,476,569
$ 29,771,089
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Line
No.
Intennuntain Gas Company
Case No. U- 1034-
Exhibit 102
Schedule 5
Page 1 of 4
INIRmUNAIN GA COAN
ADSTMNf TO TE YE COST OF SERVICE
1WLVE ""NDNTS ENDED JU 30, 1980
PARTICUL
(a)
1 OPERATING AN MAINTECE EXPENSE
.AUN
(c)(b)
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
1. Salary and Wage Increases
(Net Change to Operation)(a) .Aualization of payroll
ending 6/30/80
(b) Increases paid
7/1/80 to 6/30/81
Adjustirnt required
2. Group Insurance and Pension Expense
(a) Group insurance
test year adjusted
Test year 6/30/80
Adjustirnt required
(b) Pension expense
test year adjusted
Test year 6/30/80
Adjustirnt required
$348,514
311,313
$ 37,201
$471,350
421,034
$ 50,316
$515,788
137;670
$653,458
18 Total Group Insurance and Pension Exense 87,517
19 3. Liability and Property Insurance
20 (a) Liability & auto insurance21 test year adjusted22 Test year 6/30/80
23 Adjustment required24 (b) Property25 test year adjùsted26 Test year 6/30/8027 Adjustirnt required
28 Total Adjustirnt Required
29
30
31
32
33
34
35
36
$508,315
533,784
($ 25,469)
$ 85,745
83,324
$ 2,421
($ 23,048)
4. C & K Exploration Reftmd
(a) Test year sales - therm
Provision per Commssion
Order No. 14967
Test year adjusted
Test year
337,284,296
. 146it
"(492,435)
. (262,131)
($230,304)
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Intermtain Gas Company
Case No. U-1034-
Exhibit No. 102
Schedule 5
Page 2 of 4
INTERM)iJNAIN GA COMAN
ADS'IS TO BASE TEST COST OF SERVICE
TWLVE 'MONTS' ENED 'JU . 30, 1980
LINE
NO.AM
(c)
PARTICU
(a)
1 OPERTING AN MAINTæ EXENSE
(b)
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INlRMAIN GAS aiAN
ADJUSTMS TO TEST YE COT OF SERViæ
TWLVE IDNl ENED JANY 31, 1979
LINE
NO.PARTI CU
(a)
1 GERA TAXS
2 Ad Valorem Taxes
3 Taxable Base 12/31/79
4 1980 Ad Valorem Taxes (g 1%
5 Test Year 6/30/80
6 Adjustment Required
7 Payroll Taxes
8 Test Year Adjusted
9 Test Year 6/30/80
10 Adjustment Required
11 TOTAL ADS1M REQUIRE
Intennuntain Gas Company
Case No. U-I034-88
Exibit No. 102
Schedule 5
Page 3 of 4
Witness: R. L. Worthan
AM
(b)
$69,295,725
692,957
856,138
$ (163,181)
$417,965
373,347
$44,618
$(118,563)
INIRMUNAIN GA COAN
ADSlM TO TEST YE COST OF SERVICE
TWVEIDNI .. ENED . JU .30, 1980
INCOM TAXS Ca)
RES
Less: Utili ty Operating Deductions
Utili ty Non-Operating Deductions
STATE TAXLE INCCM
State Tax ~ 6 1/2%
FEDERA TAXLE INCOM
Federal Tax ~ 46%
Less: Investment Tax Credit Amrt.
Surcharge Exemption
Net Federal Tax
$101,000
19,250
State Tax
Total Federal and State Income Taxes Test Period
Test Year 6/30/80
Adjustment Required
Tax Factor .05050
Intermuntain Gas Company
Case No. U-1034-88
Exhibit No.
Schedule 5
Page 4 of 4
Wi tness : Worthan
(b)
$158,809,555
150,779,471
3,513,315
$ 4,516,769
293,590
$ 4,223,179
1,942,662
120,250
$ 1,822,412
29.3,590
$ 2,116,002~122,S93
$ (1,006.591)
~
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I
No.
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1
2
I 3
I
4
5
I 6
I 7
I 8
I 9
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Intermountain Gas Comany
Case No. U-l034-88
Exibit No. 102
Schedule 6
Page 2 of 5
Wi tness : R. 1. Worthan
INTUNAIN GA COAN
ADS1M TO CQMN EQUI'I PORTION OF CAITAL
STRUCWR FOR EFFECT OF NON-UTILI'I INVS1M
. JÚIe .30, .1980
(a)
CONSOLIDATED CCMN EQUI'I
(b)(c)
Total Net Non-utility Property -
Subsidiary Companies and Other
Non-utility Assets
Prepaid Taxes
$5,126,419
330,719
1,117,510 $6,574,648
Less:
C & K Advance $2,326,358
Deferred Taxes Associated with
Non-utility Investmnts
A/Pay Associated with Non-utility
Investments
1,011,466
3,670 3,341,494
Commn Equity Associated
with Operations Only
Non-utility $3,233,154
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Line
No.
1
2
3
4
5
6
7
8
Fiscal Year
1975
1976
1977
1978
1979
INlRMAIN GA COMAN
AVEGE SHORT~ lERM . BORROWING
Average of Yearly Average
Compensating Balance
Effective Interest Rate
l/ Compensation Balance
$7,500,000 x 10%Les s : Amin t not re-
quired due to payment
of fees in lieu of
compensating balances
Balance Requirement
Average
Outstanding
Durinf Year*
a)
$ 7,068,000
5,093,000
1,808,000
6,736,000
1,036,000
$21, 741,000
~ 5
$ 4,348,200
(500.000) Y
$ 3,848,200
$ 750,000
(250,000)
$ 500,000
*Source - Anual Report to Shareholders
Intermtmtairt. Gas Company
Case No. U-I034-88
Exibit No. 102
Schedule 6
Page 3 of 5
Witness: R. 1. Worthan
(b)(c)
Interest
Rate
AnualInterest
Expense
18.00%$ 782,676
3,848,200
= 20.339%
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No.
10
11
12
13
14
15
16
IntennOlmtain Gas Company
Case No. U-1034-88
Exibit No. 102
Schedule 6
Page 4: of 5
Witness: R. L. Worthan
INTUNAIN GA COMAN
STATE OF LONG-TE DEBT .AN . DETERMNATION OF EMEDDED DET COST
TWLVEMJN1ENED.n "30, 1980
7.98 1,085,000 $86,583
6.88 584,000 40,179
7.59 1,565,050 118,787
3,234,050 $245,549
35;869,050 $3,327,652
" 9.277
1
2
3
4
5
6
7
8
9
Dèsèriptiöri 'öf"" ISsue
(a)
Fi rs tMortgage Bönds
Series F, 5.375% due 1984
Series G, 5.250% due 1985
Series H, 6.125% due 1986
Series I, 9.125% due 1991
Series J, 8.875% due 1994
Series K, 10.250% due 1994
Series L, 10.750% due 1999
Total First Mortgage Bonds
Cost Rate.to, /
'Ma"t" ""t 1"uri Y' ~
(b)
5.64
5.45
6.39
9.47
9.28
10.82
11.24
Subordinated Debentures
Sub. Debs. 6.000% due 1982
Sub. Debs. 6.000% due 1984
Sub. Debs. 5.750% due 1987
Total Debentures
Total Long- term Debt
Weighted Average Cost
1/ Calculated on a semianual basis
..AOlUt
OUtstanding
(c)
AnualInterest
Requirements
Cd)
1,300,000
2,200,000
2,760,000
6.,000,000
6,640,000
3.,735.,000
10;000;000
$ 73,320
119,900
176,364
568,200
616,192
404,127
1,124,000
$3,082,10332,635,000
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Intennuntain Gas Company
CaseNo.U-1034- 88
Exibi t No; i02
Schedule 6
Page 5 of 5
Witness: R. L. Worthan
IN'UNAIN GA COMAN
STATIOFPREFERD STOK
. .1WLVE .IDN'S 'EN . JU 30; '1980
(a)(c)Cd)(b)
Prèfètted Stock
$3 Ctm1at ive, $ 50 par
$8 Ctm1ative, $100 par
$9.75 Ctm1ative A, $100 par
6.33%$1,373,850 $86,965
8.40 3,800,000 319,200
10.43 2,250;000 234,675
$7 ;423;850 $640,840
8.632%
Total Preferred Stock
Weighted Average Cost
11 Calculated on a Quarterly Payment Basis.
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MANUAL
CORPORATE GENERAL MAAGEMENT POLICY
U-I034-88
Exhibit 102
Schedule 7
Witness: WorthanSUBJECT
USE OF CONFERENCE CENTER
I.PURPOSE
The Company makes its Conference Center available for certain community
activities as a public service.. The purpose of this policy statement is
to outline the general guidelines for the use of this facility.
II.RESPONSIBILITY
The Office of th~ Vice President and Corporate Secretary will coordinate
requests for the use of the Conference Center and will accept reservations
as permitted by the following guidelines:
A. Intermountain Gas Company will have first priority on the use of
the Conference Center.
1. During regular working hours the Conference Center will be
available for Company or Company-sponsored use only.
2. After regular working hours and on weekends and holidays the
Conference Center will be available for non-Company use only
when an employee is an active member of the group requesting
the use of the Conference Center.
B. Reservations will not be accepted for:
1. Fund-raising activities.
2. Religious or political meetings.
3. Non-Company social events or parties.
4. Meetings where money exchanges handso
5. Meetings or other activities of groups composed largely of
children or persons under the age of 18 unless it is a Company
or Company-sponsored event.
C. No food service arrangements will be allowed unless approved by an
Officer of the Company or the meeting is Company-sponsored.
D. The Company will furnish only coffee pots for non-Company meetings.
Building and Maintenance will make coffee for Company groups with
the proper notice.
APOVED ~i'.'II .
D IEPRSIDENT