INT Exhibit 107 Penning.pdf

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I ntermounta i n Gas Company
Case No. U-1034-88
Exhibit 107
Schedule 1
Page 1 of 12
Wi tnes s: Penn i ng
INTERMOUNTAIN GAS COMPANY
PROCEDURE FOR PREPARING COST OF SERVICE
IPUC CASE NO. U-1034-88
A. Classify Total Cost of Service
1. Functi ona 1 i ze Cost of Servi ce
a. Allocate all adjustments to individual expense accounts
(1) Wages on direct labor
(2) Non-payroll on functional distribution of costs adjusted
(3) Assign specific adjustments to account adjusted
2. Classify Production Functional Expenses
a. Assign demand charges on Northwest Pipeline Rate Schedule ODL
to fixed annual supply cost
b. Assign demand charges on Northwest Pipeline Rate Schedule SGS
and all charges on Northwest Pi pel ine Rate Schedul e LS to
fi xed seasonal supply cost
c. Assign all other expenses to variable cost category
3. Classify Natural Gas Storage Functional Expenses
a. Assign all expenses to-fixed supply cost
4. Classify Transmission Functional Expenses
a. Ass i gn all expenses to fi xed common cost
5. Classify Distribution Functional Expenses
a. Equivalent Two Inch Main Factor
Using the plant inventory for distribution mains, (Account
376) fi rs t ca 1 cu 1 a te the tota 1 replacement cost us i ng current
construction cost for each specific size and kind of main;
secondly calculate the two inch equivalent current cost for
all mains using either the current construction cost for a
two inch main or the current construction cost for each
specific size and kind whichever unit price is less;
thirdly, express the two inch equivalent cost for all mains
as a percentage to the replacement cost determined in thefi rst step.
b. E uivalent Three Quarter Inch Service Factor
Using the plant inventory for services ccount 380) first
calculate the total replacement cost using current construction
cost for each specific size and kind; secondly, calculate the
three quarter inch equi va 1 ent current cost for all servi ces
using either the current construction cost of three quarter
inch steel service or the current construction cost for each
specific size and kind, whichever price is less, thirdly,
express the three quarter inch equivalent cost for all mains
as a percentage to the replacement cost determined in the
first step.
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Asset
Account
374
375
376
378
Name
Land & Land Ri ghts
Structures and
Improvements
Procedure
Assign to Customer Common cost
category.
All oca te between Cu s tomer Common
cost category and Common Fixed
cost category using equivalent
two inch main factor.
Same as Account 375
Ass i gn to Common Fi xed cost.
Mains
Measuri ng and
Regulating Station
Equ ipment - Genera 1
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Asset
Account
380
381
382
383
384
385
386
387
f.
Expense
Account
874
875
876
878
879
880
881
Name
Services
Meters
Meter Installation
House Regulators
House Regul atorInstallations
Industrial Measuring
Other Property on
Customers i Premi ses
Other Equi pment
Intermounta in Gas Company
Case No. U-I034-88
Exhibit 107
Schedule 1
Page 3 of 12
Wi tness: Penni ng
Procedure
. Allocate between Customer Common
cost category and Common Fixed
cost category using equivalent
three quarter inch servi ce factor.
All oca te between Cus tomer Grou p I
cost category and Group I Fixed
cost category using equivalent
standard meter factor.
Same as Account 381.
Same as Account 381.
Same as Account 381.
Allocate betwwen Customer Group I I
cost category and Group II Fixed
cost category using equivalent
industrial meter factor.
Assign to Common Fixed cost category
Assign to Common Fixed cost category
Assign and allocate individual distribution operating expense
accounts between Customer Group I, Customer Group I I I ,Customer
Common, Fi xed Group I, Fi xed Group I I, Fi xed Common and
Va ri ab 1 e cos t ca tegori es by the fo 11 owi ng procedure:
Name
Mains and Services
Measuring and Regulat-
ing Station Expenses
General
Measuring and Regulat-
ing Station Expenses
Industrial
Meter and House
Regulator Expenses
Customer Install ation
Expenses
Other Expenses
Rent
Procedure
Assign payroll to Fixed Common,
non payroll costs to Variable.
Same as Account 874
Assign to Variable cost
Assign payroll to Fixed Group I
non payroll to Vari abl e cost.
Allocate between Customer Common
cost and Fixed Common cost using
distribution plant factor determined
in paragraph A.5e. above.
Assign payroll to Fixed Common
cost, non payroll to Variable cost
Same as Account 879.
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Asset
Account
870
g.
Expense
Account
887
889
890
892
893
894
885
Name
Operati on Supervi s i on
and Engi neeri ng
Intermountai n Gas Company
Case No. U-1034-88
Exhibit 107
Schedul e 1
Page 4 of 12
Witness: Penning
Procedure
. All ocate payroll between Variabl e
cost, Customer cost and Fixed cost
using the relative classification
of payro 11 included in expense
accounts 871 through 881. Allocate
non payroll expenses between Variable
cost, Customer cost and Fixed cost
using the relative classification of
non labor payroll expenses included
in expense accounts 871 through 881.
Assign and allocate individual distribution maintenance expense
accounts between Customer Group I, Customer Group I I, Customer
Common, Fixed Group I, Fixed Group II and Fixed Common cost
categori es by the fo 11 owi ng procedure:
Name
Ma i ntenance of Ma i ns
Ma i ntenance of
Measuri ng and
Regul ati ng Station
Equipment - General
Ma i ntenance of
Measuring and
Regulating Station
Equipment - Industrial
Ma i ntenance of
Service
Mai ntenance of
Meters and House
Regulators
Maintenance of
Other Equi pment
Maintenance Super-
vision and
Engi neeri ng
Procedure
All oca te between Cus tomer Common cos t
and Fixed Common cost using equivalent
two inch main factor determined in
paragraph A.5a. above
Same as Account 887.
Allocate between Customer Group II
and Fixed Group II using equivalent
i ndustri a 1 meter factor determi ned
in paragraph A.5d. above.
All ocate between Cus tomer Common
and Fixed Common cost using equivalent
three quarter inch service factor
determi ned in paragraph A.5b. above.
Allocate between Customer Group I
and Fixed Group I cost usi ng
equivalent standard meter factor
determined in paragraph A.5c. above.
Assign to Fixed Commn cost.
Allocate payroll between Customer
cost and Fixed cost using the relative
classification of payroll included in
expense accounts 886 through 894.
Allocate non payroll expenses between
Customer cost and Fixed cost using the
relative classification of non labor
payroll expenses included in expense
accounts 886 through 894.
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I ntermounta in Gas Company
Case No. U-1034-88
Exhibit 107
Schedul e 1
Page 5 of 12
Witness; Penning
6. Classify Customer Accounts Functional Expenses
a. Assign and allocate individual customer accounts expense
accounts betweem Customer Common, Fi xed Common and
Variable cost categories by the following procedures:
Expense
Account Name Procedure
902 Meter Reading
Expenses
Assign payroll to Customer Common
cost. Assign non payroll expenses
to Fixed Common cost.
Assign to Customer Common cost.903 Cus tomer Records
and Co 11 ection
Expenses
Uncoll ecti b 1 e
Accounts
Supervi s i on
Assign to Variable cost
All oca te between Cus tomer Common
cost and Fixed Common cost usingthe relative classification of all
expenses incl uded in expense
accounts 902 and 903.
904
901
7. Classify Customer Service and Informational Functional Expenses.
a. Tota 1 Gas PL ant Factor
Using the original cost for all gas plant at September 30,
1979, as classified between the customer cost and fixed
cost categories express the total customer cost as a
percentage to the total cost for all gas plant.
(1) Assign natural gas storage plant and transmission
plant to the fixed cost categories,
(2) Use the classification for distribution plant as
outlined in paragraph A.5e. above.
(3) Using the original cost for storage, transmission
and distribution plant as classified between the
customer cost and fi xed cost categori es express the
total customer cost as a percentage to the total
cost for the combined storage transmission and
distribution plant. Apply this percentage to
allocate all general plant, the gas plant adjust-
ment, Account 116, and the intangible plant cost
recorded in asset accounts 302 and 303 between
customer common cost and fixed common cost.
(4) Assign intangible plant recorded in asset account
301 (organization) to the customer common cost
category.
b. Using the total gas plant factor determined in paràgraph
A.7a. above allocate all customer service and informational
functional expenses between customer common cost and
fixed common costs.
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Intermountain Gas Company
Case No. U-1034-88
Exhibit 107
Schedule 1
Page 6 of 12
Wi tness: Penni ng
8. Classify Sales Functional Expenses
a. System Load Factor
Using the average daily sale in therms and the design
peak daily sale in therms express the average daily
sale as a percentage to the design peak daily sale.
b. Allocate individual sales expense accounts between
~ustomer common,fixed common and variable cost
categories, first using the system load factor to
determine the proportion assigned to variable cost
and secondly, using the Total Gas Factor to determine
the allocation for the non variabl e cost between customer
common and fi xed common cost.
9. Classify Administrative and General Functional Expenses.
a. Manageri a 1 Effort Factor
Using the total production operation and maintenances
expenses classified as variable and the total operation
and maintenance expenses excluding administrative and
general expenses, express those vari ab 1 e expenses as a
percentage to the total expenses excluding administrative
and general expenses.
b. CL ass i fy 1 abor expense for all expense accounts 804
through 916 between customer group I, customer group I I,
customer common, fix~d group I, fixed group II, fixed
common and variable cost categories by the same procedures
outl i ned for each expense account in paragraphs A2, 3, 4, 5,
6, 7 and 8. Express the labor expense as classified to
each cost category as a percentage to the total 1 abor
expense i ncl uded in expense accounts 804 and 916.
c. Assign and allocate the administrative and general expenses
between customer group I, customer group I I, customer
common, fi xed group I, fi xed group I I, fi xed common, fi xed
supply and variable cost categories using the following
procedure:
Account Name Procedure
920 Administrative and
Genera 1 Expense
First assign a portion to Variable
cost usi ng the Management Efforts
Factor; secondly, allocate the
remaining cost to all cost categories
using the Total Gas PL ant Factor as
separated between Customer Group I,
Customer Group I I, Customer Common,
Fi xed Group I, Fi xed Group I I, Fi xed
Common, Fixed Supply cost categories.
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Account
921
922
923
924
925
926
928
930
931
932
Name
Offi ce Supp 1 i es
and Expenses
Admi ni strati ve
Expenses Transferred
Outside Services
Employed
Property Insurance
I nj uri es and Damages
Employee Pensions
and Benefi ts
Regul atory
Commi ss ion
Expenses
Genera 1 Expenses
Rents
Ma i ntenance of
Genera 1 PL ant
I ntermounta in Gas Company
Case No. U-1034-88
Exhibit 107
Schedul e 1
Page 7 of 12
Wi tness: Penni ng
Procedure
Same as Account 920.
Same as Account 920.
All oca te between Cus tomer Group I,
Customer Group I I, Customer Common,
Fi xed Group I, Fi xed Group I I,
Fixed Common, and Fixed Supply cost
ca tegori es us i ng the percentage
relationship between these cost
categories for the Total Gas Plant
Factor.
Same as Account 923.
Allocate cost to all cost categories
using the percentage relationships
between these cost categori es for the total
labor expenses as determined in paragraph
A.96 above.
Same as Account 925
Allocate between all cost categories
using the percentage relationship
between these cost categories as
determined for the total cost of
service as classified.
Same as Account 920
Same as Account 920
Same as Account 920
10. Classify Depreciation and Amortization Expenses.
a. Allocate total expense to functional plant groups using
the relative charges for FY79 appearing on page 545 IPUC
Annua 1 Report.
b. Assign and allocate the depreciation expense by functional
tota 1 s to the customer group I, customer group I I,
customer common, fi xed group I, fi xed group I I, fi xed
common and fixed supply cost categories using the
following procedure;
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Functiona 1 Group
Intangible
Storage
Transmi s s ion
Distribution
General
I ntermounta i n Gas Company
Case No: U-1034-88
Exhibit 107
Schedul e 1
Page 8 of 12
Witness: Penning
Procedure
Allocate between Customer and Fixed cost using
the relative classification for intangible
plant at September 30, 1979 as classified in A.7a.
Assign to Fixed Seasonal Supply cost.
Assign to Fixed Common cost.
Allocate between Customer Group I, Customer
Group I I, Customer Common, Fi xed Group I,
Fi xed Group I I, and Fi xed Common cos t
categories using the relative classification in A.5e
for distribution plant at September 30, 979.
Allocate between Customer Common and Fi xed
Common cost categories using the relative
classification for tangible general plant at September
30, 1979.
11. CL ass i fy Taxes Other Than Income
a. Assign and allocate the tax expense by type to the customer
group I, customer group I I, customer common, fi xed group I,
fixed group II, fixed common, fixed supply and variable
cost categori es usi ng the followi ng procedure:
Tax Type
Payro 11 Taxes
City Franchise Taxes
Ad Val orum Taxes
Corporate Taxes
- Procedure
Same as Account 925.
Same as Account 928.
Allocate on netpl ant in service as classified
in paragraph A.11c.
Assign to Customer Common cost.
b. Assign and allocate the depreciation and amortization reserves
by functional total at September 30, 1979 as adjusted for
reserve appl icable to asset Account 116 to the customer
group I, customer group I I, cus tomer common, fi xed group I,
fixed group II, fixed common and fixed supply cost categories
us i ng the fo 11 owi ng procedure:
(1) Allocate reserve applicable to asset Account 116
on gross pl ant factor excl udi ng storage pl ant.
FunctionalType Procedure
Intangible Allocate on cost of intangible plant as
classified between Customer and Fixed cost
categori es.Storage Assign to Fixed Supply cost.
Transmission Assign to Fixed Common cost.
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Intermounta in Gas Company
Case No. U-1034-88
Exhibit 107
Schedul e 1
Page 9 of 12
Wi tness: Penni ng
FunctionalType Procedure
Distribution Allocate on cost of distribution plant as
classified to the Customer Group I, Customer
Group I I ~ Customer Common, Fi xed Group I,
Fixed Group II and Fixed Common cost.
General Allocate on cost of general plant as classified
between Customer Common and Fixed Common cost
categori es.
c. Net PL ant Factor
Using the original cost for all plant as classified in
paragraph A.7a, and subtracting the depreciation and
amortization reserves as classified in paragraph A.11b.
express the resulting net plant for each cost category
as a percentage to the total net plant.
12. Classify Income Taxes
a. Rate Base Factor
Using the net plant as classified in paragraph A.11c
assign and allocate the deferred contributions, material
and suppl ies, 1 iquid natural gas inventory and cash
worki ng capi ta 1 1 ess the franchi se tax accrued to the
customer group I, customer group I I, customer commn,
fi xed group I, fi xed group I I, fi xed common, fi xed supply,
and variable cost categories using the following procedure:
Rate Base
Component
Deferred Contri but ion
Materials & Supplies
LNG Inventory
Franchise Tax
Accrued
Procedure
Assign to Fixed Common cost category.
Allocate to cost categori es us i ng the gros s
plant factor exduding intangible plant.
Assign to Fixed Supply cost category.
Same as Account 928.
b. Allocate the income taxes to the customer group I, customer
group I I, customer common, fi xed group I, fi xed group I I,
fixed common, fixed supply and variable cost categories
using the Rate Base Factor determined in paragraph A.12a.
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Intermountain Gas Company
Case No. U-1034-88
Exhibit 107
Schedule 1
Page 10 of 12
Wi tness : Penni ng
13. Classify Return.
a. Allocate the return to the customer group I, customer
group I I, customer common, fi xed group I, fi xed group I I ,
fixed common, fixed supply and variable cost categories
using the Rate Base- Factor determined in paragraph A.12a.
B. Cost Responsibility Allocation Factors.
1. Wei ghted Annual Bull s
a. Determine meter size for all customers issued bills on
Rate Schedule RS-l. RS-2. GS-1, GS-2, LV-I. WP-l, S-l and P-1
from meter inventory records.
b. For any customer whose service under Rate Schedules LV-1,
S-l and P-1 is rendered through one or more meters a 11 ocate
bi 11 s issued to that cus tomer between rate schedules on
relative contract demand. For example, if customer
contracts 10,000 therms LV-1. 10,000 therms S-l and 10,000
therms P-L, the 9 bills issued March through November are
split 50-50 to LV-1 and S-I. Likewise the three bills
issued December through February are spl it 50-50 to LV-1
and P-l.
c. Classify the customers issued bills on Rate Schedule RS-l,
RS- 2, GS-1, GS- 2 and WP-1 whose meter cos tis recorded in
asset account 381 ~ Identi fy as group I customers.
d. Classify the customers issued bills on Rate Schedules GS-1,
GS-2, LV-1, WP-l, P-L and S-l whose meter cost is recorded
in asset account 385. Id?nti fy as group I I customers.
e. For any customer whose service is rendered through two or
more meters whose costs are recorded in both asset accounts
381 and 385, allocate bills issued to that customer between
group I and Group lIon relative current price for meters
used by that customer. For example, if customer has two
meters, one for group I wi th a current pri ce of $200 and
one for group I I wi th a current pri ce of $800, the twelve
bills issued are split 200/1000 to group I and 800/1000 to
group I i.
f. Develop current unit price from manufacturers for all meters
whose costs are recorded in Accounts 381 and 385.
g. Using the inventory records and actual current price calculate
the average meter price per customer bill issued for all
customer groups including rate schedule groups and cost
group I and I I.
h. Calculate weighting factor using average meter price per
customer bill issued by group divided by the average meter
price per customer bill issued for residential customers
served on Rate Schedule RS-1 or RS-2 whichever is least.
i. Multiply annual bills by group by weighting factor.
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Intermountain Gas Company
Case No. U-1034-88
Exhibit 107
Schedul e 1
Page 11 of 12
Wi tness: Penni ng
j. Express the \'i ghted annua lbi 11 s for each rate schedule as
a percentage to the weighted bills for all customers.
k. Express theweighted annual bills for each rate schedule in
cost group I as a percentage to the wei ghted bi 11 s for all
customers in cost group I.
1. Express the weighted annual bills for each rate schedule in
cost group I I as a percentage to the wei ghted bi 11 s for all
customers in cost group II.
2. Demand Cost Factor- Coincidental Peak
a. Estimate design day demand by groups, including rate schedule
and cost groups.
3. Variable Cost Factor
a. Calculate average daily sale for each customer group including
rate schedul e and cost groups.
4. Average and Excess Demand Factor
a. Estimate non coincidental demand
(1) Use coincidental demand in paragraph B.2a. for
customers on Rate Schedules RS-l, RS-2, GS-l and GS-2.
(2) Estimate peak for WP-1 group based on maximum monthly
sa 1 es.
(3) Use contract demands for customers served under LV-I,
P-L and S-I. Estimate peak on P-1 to be 25% contract
and peak on S-l to be 75% contract.
b. Subtract average daily demand for non coincidental demand
for each customer group including rate schedule and cost
group.
c. Express the excess demand for each rate schedul e in cost
group I as a percentage to the excess demand for all
customers in cost group I.
d. Express the excess demand for each rate schedule in cost
group I I as a percentage to the excess demand for all
customers in cost group I I.
e. Express the excess demand for each rate schedul e as a
percentage to the excess demand for all customers.
f. Ca 1 cul ate the average and excess demand factor for group I
using the load factor on system peak day for customers in
group I.
g. Calculate the average and excess demand factor for group II
using the load factor on system peak day for customers in
group II.
h. Calculate the average and excess demand factor for all
customers using the load factor on system peak day for
all customers.
C. Allocate Classified Costs to Rate Schedule.
1. Allocate variable cost using variable cost factor.
2. Allocate customer common costs on weighted bills to all
rate schedul es.
3. Allocate customer group I costs for weighted bills for group I.
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Intermountain Gas Company
Case No. U-I034-88
Exhibit 107
Schedul e 1
Page 12 of 12
Wi tness: Penni ng
C. Allocate Classified Costs to Rate Schedule (continued)
4. Allocate customer group II costs on weighted bills for
group II.
5. Allocate fixed supply and common costs on average and
excess demand factor to all rate schedul es.
6. Allocate fixed group I costs on average and excess demand
factor from group I.
7. Allocate fixed group II costs on average and excess demand
factor for group I I .
8. Allocate franchise tax revenue like Account 928.
9. Allocate other revenues on cost of service as classified
excluding variable costs and fixed supply costs.
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3
5
1
39
9
,
1
5
7
90
,
6
1
2
(8
9
7
,
9
4
2
)
1,
1
5
3
,
3
4
5
44
5
,
5
4
3
5,
6
6
2
,
0
7
9
17
Pe
r
c
e
n
t
a
g
e
13
.
8
%
8.
7
%
2.
0
%
3.
3
%
17
.
4
%
(1
.

2
%
)
10
.
7
%
10
.
8
%
3.
6
%