INT Revised Exhibit 102 Worthan.pdf

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LINE
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1
2
3
.4
5
6.7
8
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.11
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.
.
.
INIRMAIN GA CClAN
AVERAGE RATE BAE AN RETI
TEST YE ENDED JU 30, 1980
PARTICU
(a)
GA PLA IN SERVICE
Gross Plant
Less: Accumated Depreciation
Net Gas Plant
ADVANCES IN AID OF CONSlRCTION
IDRKING CAITAL:
Materials & Supplies
LNG Inventory
Cash Working Capital Requirements
RATE BAE
REWR ê 10.482%
Intennountain Gas Company
Case No. U-1034-88
Revised Exhibit 102
Schedule 2
Page 1 of 6
Wi tness : Worthan
J1UN
(b)
$103,700,751
32,214,030
$ 71,486,721
(215,318)
696,975
2,671,168
-0-
, $ 74,639,546
$ 7,823,717
.
.
.INTmDUNAIN GA CCAN
PLA IN SERICE
lEST YE ENING JU 30, 1980
.
LINE M:N1 EN
NO.MONll/YE ADDITIONS BACE
(a)(b)(c)
1 Jtme 1979 $$102,113,523
2
3 July 278,354 102,391,877
4
5 Augut 299,548 102,691,425
6
7 September 296,091 102,987,517
8
9 October 111,621 103,099,138
10
11 November 403,217 103,502,355
12
13 December 207,468 103,709,823
14
15 January 1980 246,503 103,956,326
16
17 February 149,842 104,106,168
18
19 March 501,349 104,607,517
20
21 April 237,268 104,844,785
22
23 May 93,209 104,937,994
24
25 Jtme 96,650 105,034,644
26 Total
27
28 Average Balance
.
.
.
.
.
.
.
Intermoutain Gas Company
Case No. U-1034-88
Revised Exbit 102
Schedule 2
Page 2 of 6Wi tness : Wort
AVEGEBACE
(d)
$
102,252,700
102,541,651
102,839,471
103,043,328
103,300,746
103,606,089
103,833,074
104,031,247
104,356,843
104,726,151
104,891,390
104,986,319
$1,244,409,009
~ 12
$ 103,700,751
.
.
Intennountain Gas Company
Case No.U-1034-88
Revised Exibit 102
Schedule 2
Page 3 of 6
Wi tness: Worthan
.
INrRMUNAIN GA aJAN
ACCUTED DEPRECIATION
TEST YE ENING JU 30, 1980
LINE IDN1 .EN AVERAGE.NO.IDN1 ADDITIONS BACE BACE
(a)Cb)(c)Cd)
1 JlUe 1979 $$30,648,726 $
2 30,764,399
3 July 231,346 30,880,072.4 31,000,445
5 Augut 240,745 31,120,817
6 31,245,879
7 September 250,123 31,370,940
8 31,508,545
9 October 275,210 31,646,150.10 31,787,330
11 November 282,358 31,928,508
12 32,071,554
13 December 286,090 32,214,600
14 32,343,689
15 January 1980 258,178 32,472,778.16 32,615,822
17 Februry 286,088 32,758,866
18 32,908,879
19 March 300,025 33,058,891
20 33,189,584
21 April 261,385 33,320,276.22 33,437,319
23 May 234,086 33,554,362
24 33,694,914
25 JlUe 281,103 33,835,465
26 Total $386,568,359
27 -!12.
28 Average Balance $ 32,214,030
.
.
.
.
IntenmoutainGas Company
Case No. U-I034-88
Revised Exibit 102
Schedue 2
Page 4 of 6
Wi tness : Worthan
.INTOOUNAIN GA CCAN
æSTQ ADANCES FOR CONSTRCTION
TEST YEA ENING JU 30, 1980
.LINE MJNI EN AVERAGE
NO.MJNI/Y ADDITIONS BACE BACE
(a)(b)(c)(d)
1 Jl.e 1979 $$636,955 $
2 603,906
3 July (66,099)570,856
4 553,755
5 Augut (34,202)536,654
6 332,744
7 September (407,821)128,833
8 128,395
9 October (875)127,958
10 124,972
11 November (5,972)121,986
12 122,000
13 December 27 122,013
14 122,010
15 January 1980 (6)122,007
16 122,004
17 February (5)122,002
18 120,626
19 March (2,752)119,250
20 119,338
21 April 175 119,.425
22 119,674
23 May 497 119,922
24 114,384
25 June (11,076)108,846
26 Total $2,583,808
27 i 12
28 Average Balance $215,318
.
.
.
.
I
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LINE
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1
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12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
.
.
.
.
IDN1/Y
(a)
Jme 1979
July
August
September
October
November
December
January 1980
Februry
March
April
May
Jme
Average Balance
Intermountain Gas Company
CaseNo.U-1034-88
Revised Exhibit 102
Schedule 2
Page 5 of 6
Witness: Worthan
INTRMUNAIN GA roAN
MA1ER!S AN SUPPLIES
TEST YE ENING JU 30, 1980
IDN1 EN
ADDITIONS BACE
(b)(c)
$$671,846*
(28,026)643,820*
10,596 654,416*
(25,604)628,812
43,316 672,128
(37,545)634,583
(8,939)625,644
(30,205)595,439
241,597 837,036
88,819 925,855
(41,797)884,058
(281,814)602,244
(45,222)647,466
AVERAGE
BACE
Cd)
$
657,833
649,118
641,614
650,470
653,356
630,114
610,541
716,237
881,446
904,957
743,151
624,855
$8,363,692
~ 12
$ 696,975
29 * Adjusted for excess inventory
30 September ~ 1979
.
.
.
.
I
.
LINE
NO.MJN1/Y
(a)
1 Jtme 1979
2
3 July
4
5 August
6
7 September
8
9 October
10
11 November
12
13 December
14
15 Janary 1980
16
17 Februry
18
19 March
20
21 April
22
23 May
24
25 Jtme
26 Total
27
28 Average Balance
.
.
.
.
.
.
.
INIRIAIN GA COAN
GA STORAGE INVNTRIES1ESTYEA ENING JU 30, 1980
MJN1 EN
ADDITIONS BACE
(b)(c)
$$1,998,519
13,165 2,011 ,684
66,784 2,078,468
121,570 2,200,038
302,958 2,502,996
308,920 2,811,916
404,648 3,216,564
124,591 3,341,155
(379,686)2,961,469
94,500 3,055,969
(299,420)2,756,549
(1,635)2,754,914
(28,867)2,726,047
IntennOttainGas Company
Case No. U~1034-88
.Revised Exibit 102
Scheduie 2
Page 6 of 6
Witness: Worthan
AVEGE
BALCE
(d)
$
2,005,101
2,045,076
2,139,253
2,351,517
2,657,456
3,014,240
3,278,860
3,151,312
3,008,719
2,906,259
2,755,732
2,740,481
$32,054,006
; 12
$ 2 ,671,168
.
.
.
LINE
NO.
.
.
.
.
8
9
10
.
.
.
.
INTRMUNAIN GA COAN
GA SAS
NORMIZATION ADSTM
PARTICU
(a)
1 Base Year Unadjusted
2 Adjustmnts:
3
4
Effect of Base Year Rate Increase
Nonn1 Weather Adjustment
Volume CháIges5
6 Reclassifications
7 Elasticity Factor
Test Year Nonnlized
Twelve. MOnths Ended 6/30/80
Adjustment Required
Intennoutain Gas . Company
Case No. U-I034-88
Revised Exhibit 102
Schedule 3
Witness: Worthan
'!
(b)
334 , 866 ,821
-0-
3,852,133
(4,145,740)
-0-
(4,156,842)
330,416 ,372
AM
(c)
$129,355,662
26,883,528
2,047,338
(2,026,915)
(16,893)
(2,264,568)
$153,978,152
129,355,662
$ 24,622,490
.
.
.
LINE
NO..
.
It 5
6
7
8
9
10
11
12
13
14
15
16
17
.
.
.
.
.
INTRIUNAIN GA COAN
COT OF GA
NORMALI ZATION ADS1M
1
2
3
PARTIUJIAR
(a)
PUE REUIRE'I - lHER
12 IDNI
ENED
6/30/80
(b)
Gas Sales
Company Fuel
334,866,821
187,050
4 335,053,871
GA PURCHES
ODL - Demad
Conudity
SGS - Demad
Seasonal Demad
Conmdity
LS-1 Demand
Capacity
Liquefaction
Vaporization
1H
$ 1,630,235*321,992,422
239,204*
8,611,000*
8,611,000
720,000*
7,705,200*
1,877 ,000*
1,877 ,000*
$330 ,603 ,422
TWelve Months Ended. 6/30/80
Adjustment Required
* Non-add/ demad tmi ts
Intermuntain. Gas Company
Case No.U-1034.88
Revised Exhibit No. 102
Schedule 4
Wi tness : Worthan
ADS'I
(c)
(4,450,449)
(4,450,449)
13. 26 ~
37.666
12.12
.6435
22.192
2.673
3.096
.658
.607
12 IDS. ENED
6/30/80
PROJCTED
(d)
330,416,372
187,050
330,603,422
AiVUN
$ 2,594,030
121,281,666
202,941
387,882
1,910,953
230,947
2,862,636
12,351
11,393
$129,494,799
$104,597,228
$ 24,897,571
.
,.
.
Line
No.
Interiuntain Gas Company
Case No. U-1034-88
Revised Exhibit 102
Schedule 5
Page 1 of 4
INTUNAIN GA COMPAN
ADSTMNT TO TEST YE COST OF SERVICE
1WLVEMJNTS ENDED JU 30, 1980
(b)
AMUN
(c)
PARTICUL
(a)
. 1 OPERATING AND MAINTECE EXPENSE
,
.
.
.
.
.
.
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) .Anua1ization. of payroll
ending 6/30/80
(b) Increases paid
7/1/80 to 6/30/81
Adjustirnt required $599,096
$461,009
138,087
2. Group Insurance ard 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
Adjustment required
$475,525
429,071
$ 46,454
$614,226
537,722
$ 76,504
18 Total Group Insurance and Pension Expense 122,958
19 3. Liability and Property Insurance
20 (a) Liability & auto insurance
21 test year adjusted22 Test year 6/30/80
23 Adjustment required24 (b) Property
25 test year adjusted26 Test year 6/30/8027 Adjustirnt required
28 Total Adjustirnt Required
29
30
31
32
33
34
35
36
$504,364
541,433
($ 37,069)
$ 8.5,745
85,320
$ 425
( 36,644)
4. C & K Exloration Refund
(a) Test year sales - therm
Provision per Commission
Order No. 14967
Test year adjusted
Test year
330,416,372
.146~
(482,408)
(274,657)
( 207,751)
.
.
.
LINE
NO.
.
.
.
6
7
8
9
10
11
Intennotmtain Gas Company
Case No. U- 1034- 88
Revised Exhibit 102
Schedule 5
Page 2 of 4
INTERMXINAIN GA COAN
ADS1MS TO BASE TEST COST OF SERVICE
TWLVE 'MON1S.ENED 'JU' 30, .1980.
PARTICU
(a)
1 OPERATING AN MAINTCE EXENSE
2
3
4
5
5. Regulatory Connssion Expense
Test year adjusted
Test year
Adjustment required
6. Provision for Bad Debts
Test year sales revenue
Provision per dollar of revenue
Test year adjusted
Test year 6/30/80
Adjustment required
$
(b)
AmUN
(c)
405,587
307,084
$ 98,503
$158,000,000
.006
$ 948,000
7642172
12 7. Other Non-Payroll Expense Price Level Changes
.14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
I
.
30
I
31
I
Total Operating & Maintenance
Ending 6/30/80
Ad~usted 6/30/80 EXpenses
alary
Group Insurance
Pension
Liability & Property
Insurance
Regulatory Expense
Bad Debt Expense
C & K Refud
$5,533,550
429,071
537,722
626,753
307,084
764,172
(274,657)
183,828
$ 11,279,261
7,9232695
$ 3,355,566
9%302,001
151,500
18,019
$1,231,510Total Adjustment to Operating and Maintenance Exense
.Intepnountain Gas Company
cae ..No.U-1034-88
Revised Exhibit 102
SchedUle 5
Page 3 of 4
Witness: Worthan.
.
INTRMUNAIN GA COAN
ADS'INl TO BASE YE COST OF SERVICE
TWLVE MON1 ENED JANY 31, 1979
LINE
NO.PARTlaJLA
fa)
AIUN
(b)
.1 GERA TAXS
2 Ad Valorem Taxes
Adjustmnt Required
$69,295,725
692,957
841,020
$ (148,063)
.
3
4
5
6
Taxable Base 12/31/79
1980 Ad Va10nne Taxes.(9 1%
Test Year 6/30/80
7 Payroll Taxes.
.TOAL . ADJUSTM REQUIRED
$424,178
382,721
$41,457
$(106,606)
8
9
10
11
Test Period Adjusted
Test Year 6/30/80
Adj ustrnent Required
.
.
.
.
It
.
.
.
LINE
NO.
1
2
3
4
5
.
.
.10
11
12
13
14.
.
.
.
INTRMAIN GA CCAN
ADS1M TO TEST YEA COST OF SERViæ
TWVE MON' ENED JU 30 , 1980
INCQ\ TAX (a)
RES
Less: Utili ty Operating Deductions
Utility Non-Operating Deductions
STATE TAXLE INCQ\
State Tax (g 6 1/2%
6
7
8
9
FEDERA. TAXLE INCCM
Federal Tax ~ 46%
$101,000
19,250
Less: Investment Tax Credit Arort.
Surcharge Exemption
Net Federal Tax
State Tax
Total Federal and State Income Taxes Test Period
Test Year 6/30/80
Adjustmnt Required
Tax .Factor 0.5049
Intermountain Gas Company
Case No. U-1034- 88
Revised Exhibit No. 102
Schedule 5
Page 4 of 4
Wi tness: Worthan
(b)
$155,871,204
148,373,195
3,277,507
$ 4,220,502
274,333
3,946,169
1,815,238
120,250
$ 1,694,988
274,333
$ 1,969,3212,815,444
$ (846,123)
.
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,
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0
0
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5
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8
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14
.
6
8
9
%
.8
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35
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.
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.
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.
.SUBJECT
U-1034-88
Exhibit 102
Schedule 7
Witness: Worthan
l
MANUAL
CORPORATE GENERAL MAAGEMENT POLICY
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 the 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.
t 2. Religious or political meetings.
3. Non-Company social events or parties.
4. Meetings where money exchanges handso
t 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
~~ ..1/ .
D IE
.