PUC Carlock Direct.pdf

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DIRECT TESTIMONY OF TERRI CARLOCK
INTERMOUNTAIN GAS COMPANY
CASE NUMER U -1034-88
4 Q. Please state your name and address for the record.
5 A. My name is Terri Carlock. My business address is 472 West Washing-
6 ton Street, Boise, Idaho.
7 Q. By whom are you employed and in what capacity?
8 A. lam employed by the Idaho Public Utilties Commission as an Auditor.
9 Q. Please outle your educational background and experience.
10 A. I was graduated from Boise Sta.te University in May 1980, with a
11 B . B . A. Degree in Accounting and in Finance. In May 1980, I joined
12 the Commission staff, and since that time I have participated in the
13 general audit of Intermountai Gas Company. I have attended the
14 National Association of Regulatory Utilty Commissioners Annual
15 Regulatory Studies Program.
16 Q. What is the purpose of your testiony in this proceedig?
17 A. The purpose of my testimony is to address the issue of the Confer-
18 ence Center, Service Club Dues & Expenses, and the Reverse
19 Flow-Through Depreciation Adjustment.
20 Q. What period of tie are you using as a test year in this case?
21 A. I have chosen the twelve months ended June 30, 1980, as the test
22 year. This is the same test period used by the Applicant in its case.
23 Q. Are you sponsoring any exhibits in this proceeding?
24 A. Yes, I am sponsoring three exhibits. Exhibit No. _ (TC-1) deals
25 with the Conference Center, Exhbit No. _ (TC-2) deals With Service
26 Club Dues & Expenses, and Exhibit No. _(TC-3) deals with Reverse
27 Flow-Through Depreciation.
28 Q. Please describe Exhibit No. _(TC-l).
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1 A. Exhibit No. _(TC-1) consists of nine pages. It ilustrates the use
2 of the Conference Center (previously known as the Hospitalty House)
3 by Intermountain Gas Company and by outside groups, the investment
4 in the building, operating expenses related to the buildig, and the
5 alternate cost if Company meetings were held at convention centers in
6 Boise.
7 In Case No. U-1034-75, the Commission looked at Company use
8 and Non-Company use of the Conference Center and determined that
9 50% of the investment in that facilty and 50% of the related expenses
10 should be excluded from Utilty Operations. Although the 50% figure
11 did not precisely reflect Company use, it was chosen so that the rate
12 base did not fluctuate in each rate proceedin.g.
13 In my review of the Conference Center, I looked at Company and
14 Non-Company use; however, this breakdown is not what concerned
15 me. I am concerned that the use, particularly Company use, is not
16 sufficient to consider the facilty used and useful for the ratepayer.
17 Page 1 of Exhibit No. ..eTC-l) gives a summary of the use of
18 the Conference Center, while pages 2 through 5 show the detaied use
19 of the Center by the Company during the test year, and pages 6 and
20 7 show Non-Company use durig this period. Page 1 demonstrates
21 that when total hours of use are compared ,the buildig is uséd 72%
22 of the time by the Company and 28% of the tie by other groups.
23 When business hours of use are compared, the Company only uses the
24 Conference Center 33.5% of the working hours durig the year.
25 Therefore, I feel the Conference Center is being under-utiled by
26 the Company to warrant the expense of the facilty.
27 Q. What expenses are you lookig at when you say the facilty is under-
28 utiled to warrant the expense, and what were these expenses
2 TERRI CARLOCK
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1 compared to?
2 A. The expenses looked at are the operating expenses related to the
3 Conference Center. This would be $16,743 for Operations &; Maiten-
4 ance and $8, 063 for Depreciation, makig the total operating expenses
5 for the buildig $24,806. Computations for these figures are shown
6 on page 8 of Exhibit No. _(TC-l).
7 The operating expenses related to the Conference Center were
8 compared to the alternative expense if Company meetings, with more
9 than 16 people in attendance , were held at convention facilties in
10 Boise. This expense would be $4,308.
11 Q. How was the $4,308 calculated?
12 A. Exhibit No._(TC-1), page 9, shows the computation of the $4,308.
13 This is an average of the estiated charge to hold the Company
14 meetings at each of six convention centers in Boise. The charge was
15 calculated for the 71 meetigs held durig the test year, with mOre
16 than 16 people in attendance . This charge could vary, dependig on
17 the circumstances listed On page .9 of the exhibit. The charge would
18 be less if a meal were served or if guests were staying at the motel.
19 The charge of $4,308 was calculated as if no meals were served and
20 there were no guests staying in the motel.
21 Q. Why was the room charge calculated only for Company meetigs with
22 more than 16 people in attendance?
23 A. The calculation was made for only those meetings With more than 16
24 people attendig because those meetings with 16 or fewer people could
25 be held in the Board Room or the Conference Room at the General
26 Office Buildig. Exhibit No. _(TC-1), page 1, lies 13 through
27 16, shows that 65% of the Company meetigs during the test year had
28 16 or fewer people attendig.
3 TERRI CARLOCK
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1 Q. Are you proposing an adjustment related to the Conference Center?
2 A. Yes. I am proposing that the Net Investment of $139,439, as shown
3 on Exhibit No. _ (TC-l), page 8, be removed from the rate base.
4 I am also proposing that the related operatig expenses of $24,806 be
5 removed from Operatig Expenses. An alowance should be made for
6 the expense to rent facilties for the larger meetigs. This alowance
7 should be $4,308.
8 Q. Please explai. Exhibit No. _ (TC-2) .
9 A.Exhibit No. _(TC-2) ilustrates the Service Club Dues & Expenses
10 which were not eliinated from Operating Expenses by the Applicant
11 during the test year. To make this eliination, I propose an adjust-
12 ment of $6,438.57 to Operatig Expenses.
13 As of October 1, 1979, al Service Club dues and expenses are a
14 below-the-lie expense. These expenses are charged to Account No.
15 426-055, Service Club Dues & Expenses. This procedure seems to be
16 adequate for those dues and expenses which in the past were charged
17 to Account No. 401-930, Miscellaneous General Expense. However,
18 Arid Club dues, along with other Service Club Dues & Expenses that
19 have been charged to Account No. 401-921, Office Supplies & Expenses,
20 are not being charged to Account No. 426-505 as they should be at
21 this time.
22 Q. You mentioned the Reverse Flow-Through Adjustment. What is the
23 cause of this adjustment?
24 A. In the years prior to 1974, Intermountai Gas Company flowed tax
25 savigs, from the use of accelerated depreciation rates, through to
26 the ratepapers of the Company. Begining in 1974, the Company was
27 authoried to switch to normaliation of these tax savings. Assets
28 that were depreciated at an accelerated rate for tax purposes prior to
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1974 are begining to reach the end of their depreciable tax lives.
As the tax advantages for those assets reverse, Intermountain Gas
Company's tax liabilties increase. Since the Company was flowig the
benefit of the tax advantages through to ratepayers in years prior to
1974, no deferred taxes were provided for on the Company's books.
Therefore, the Company's net operatig income wil declie.
How is the Reverse Flow-Through Adjustment calculated?
Intermountai Gas Company has recognized the reversal of this tax
advantage in both their last rate case and this case. The Staff has
examed their calculations very carefully ,and believes that the method
used by the Company is incomplete. The Company has attempted to
identiy those particular assets which have reached the end of their
tax depreciable lives. They have attempted to quantiy the amount of
tax advantage that was flowed through to ratepayers in years prior to
1974 and use those figures to calculate their adjustment in these rate
cases. The Company is makig no adjustments to their books and
records to monitor, the assets that have reversed in this manner .
This method would require that the Company, durig each rate case ,
go through a detaied study of its plant accounts in order to identiy
assets that have reversed. In future years the analysis required, to
enable the Company to identify those assets which reversed in prior
years and have reached the end of their book depreciable lie, Wi be
compounded. Similarly, the burden wi be on the Staff of this
Commission to verify the calculations made by Intermountai Gas
Company. These procedures wi be very cumbersome for both the
Company and the Coniission Staff, and Wi require many man-hours
of labor during each and every rate case for the next twenty years,
or unti al of these assets have reversed and reached the end of their
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book depreciable lives. The Staff feels that the Company's procedure
would be very burdensome and tie-consuming for both the Company
and the Commission Staff, and very costly for the Company, Staff
and customers of Intermountai Gas Company. Therefore, the Staff
proposes that: (1) the total impact of al tax advantages flowed
through to customers prior to 1974 be identiied; and, (2) that a
deferred account be established on the Company's books, the balance
being amortized over the remaining book lie of the assets in question
in order to faciltate the ratemakig process.
What is the purpose of Exhbit No._(TC-3)?
Staff Exhibit No._(TC-3) is the Staff's calculation of both the amount
that should be established in a deferred position on Intermountain Gas
Company's balance sheet and the amount of the annual amortization
needed to recover, over the remaiing lie of those assets, the tax
advantages flowed through in prior years.
In Exhibit No._(TC-3),lies 1 through 6 and lie 9 are
figures supplied by the Applicant, which I have verified. Line 1 is
the Depreciable Book Plant less the Book Reserve for Depreciation;
this figure is obtaied from the Company's subsidiary ledger accounts.
The Depreciable Tax Plant less the Tax Reserve for Depreciation,
shown on lie 2, is taken from Company tax vitage schedules. Line
3 is the difference between lie 1 and lie 2. It is the Net Book-Net
Tax difference attributable to depreciation timing diferences.
The tax effect of lie 3, which the Company Wi be required to
pay in future years, is on lie 4. This figure is the total deferral
that is needed to fund the Ilfuture" tax liabilties. "Futurefl tax
libilty is the libilty the Company Wi .incur in the future. These
tax liabilties are unfunded at this point, since the tax benefits up
6 TERRI CARLOCK
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through 1974 were flowed through to the ratepayer rather than
deferred in a Deferred Tax Account. Since the Applicant has fully
normalied taxes since 1974, there are deferred tax accOunts for
depreciation timg diferences after normalation began. The Tax
Deferrals, shown onlie 5, must be eliinated from the amount of
"future" tax liabilty needed to fund book-tax plant timing diferences.
If the reduction is not made, the "future" tax liabilty wi be over-
funded. The same principle holds for the reversal alowed in Case
No. U-1034-75, as shown on lie 7.
Line 8 is the Deferred "Future" Taxes (tax benefits which were
flowed through in prior years). The $4,858, 197 is not reflected in
deferred tax accounts, nor was it collected through rates in which
reversals were alowed. This amount should be amortied over the
Estiated Remaining Life of Depreciable Plant of 20 Years, shown on
lie 9, to reach the Annual Amortization for the Recovery of Unfunded
"Future" Tax Liabilties of $242,910, shown on lie 10. The estiated
remaining lie is the composite book lie for depreciable utilty plat.
Line 11 is the tax adjustment of $247,550 made by the Company in
Exhibit No. 102, Schedule 5, page 4, related to reverse flow-through
depreciation. The Staff adjustment to Income Taxes, in the amount of
$(4,640), is the diference between the annual amortiation and the
Company's adjustment.
Why has this method of recovery been suggested?
As previously mentioned, this method of recovery is less burdensome,
time-consuming, and costly to the parties involved. It is more complete
than the Company's present method of computig the adjustment. In
each rate case, the ratemakgprocess wil be faciltated by havig a
constant annual amortization rather than a fluctuating adjustment.
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This method wi reduce the monitorig required to determine that the
Applicant does not over-recover tax benefits previously flowed through
as the "future" tax liabilties increase.
This method has been adopted by the Federal Energy Reguatory
Commission in a South Georgia Natural Gas Company case to normale
future tax liabilties in compliance with FERC Orders No. 530 and .No.
530-B. The purpose of these orders was to alocate future tax
liabilties in a manner similar to the method of full normalation of al
book-tax timing diferences.
Are there any problems with this method of tax normalation?
The problem with thisinethod related to Intermountai Gas Company
is that they may have a cash flow problem during the middle years of
the amortization. This would be due to collecting less revenue through
the amortization than is due for the increase in income taxes. How-
ever, durig the earlier years of the amortization, more funds Wi be
collected than is due for the increase in taxes, so through careful
cash management this problem wi be minimal.
The Company wil be required to monitor its deferred tax account
to ensure that it doesn't drop below the minimum balance requied to
be maintained as a deferred tax reserve by the Internal Revenue
Service. To drop below the minimum would mean that the Company
would not be qualied to take accelerated depreciation for tax pur-
poses. If the Deferred Tax Account is gettig low, the Company
should petition to adjust the amortization period to aleviate this
problem.
The amount of amortization taken Wi need to be adjusted when
statutory tax rates change so the future tax .liabilty wi not be
over-funded or under-funded.
8 TERRI CARLOCK
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1 Q. How would this procedure be implemented?
2 A. The Deferred ("Future") Taxes previously flowed through, and not
3 reflected in deferred accounts or previously allowed reversals , of
4 $4,858,197, would be booked by Intermountai Gas Company accordig
5 to the Uniform System of Accounts and the Applicantts accountig
6 system. A record of the annual amortization of $242,910 wi be kept
7 by the Applicant to faciltate the monitoring of this procedure .
8 Q. Does this conclude your testimony?
9 A. Yes, it does.
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9 TERRI CARLOCK
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INTERMOUNTAIN GAS COMPANY
Usage of Conference Center
July 1, 1979 - June 30, 1980
1 678 Hours - Company Use
2 267~ Hours - Non-Company Use
3 945~ Hours - Total Recorded Use
4 72% Company Use (9~~~5)
5 28% Non-Company Use (~~§:g)
6 Intermountain Gas Used the Conference Center 33.5% of the
7 Work; ng Hours ina Year 678(2,024)
Working Hour Computation:
8 365 Days ina Yèar
9 Less: 104 Days for 52 Weekends
10 Less: -- Days for Hol idays
11 253 Worki ng Days
12 2,024 Worki ng Hours (253 Days x 8 Hours)
13 130 Company Meetings with 16 or fewer people in attendance
14 201 Company Meetings
15 65% of Company Meetings have 16 or fewer people in
16 attendance (lg~)
597Aall
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exhibit No. (TC-l)
Page 1 of 9 --
Terri Carlock
(a)
Date
July 2
July 10 & 11
July 11
July 13
July 17
July 18
July 27
July 27
July 30
July 31
Aug. 7
Aug. 8
Aug. 20
Aug. 30
Sept. 5
Sept. 11 & 12
Sept. 13
Sept. 26
Sept. 28
Sept. 28
Oct. 4
Oct.9
Oct.9
Oct.10
Oct.15
Oct.16
Oct.17 & 18
Oct.24
Oct.26
Oct.29
597Aal
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INTERMOUNTAIN GAS COMPANY
Conference Center
Company Usage
July 1, 1979 - June 30, 1980
(b)
Purpose
Capital Division Breakfast
Personnel Meeting - Training
Ci ty Ut i 1 i ty Managers Meeting
Capital Division Breakfast
Capital Division Breakfast
Capital Division Breakfast
VI P Commi ttee Meet i ng Lunch
Bi 11 Glynn Goi ng Away Party
Boise Home Economists Demonstration
Capital Division Breakfast
Personnel Department
City Utility Managers Meeting
VI P Emp 1 oyee Presentat ion
(3 Sessions, 30-40 Each)
Home Economics Teachers Workshop Demonstration
Personne 1 Trai ni ng
Market i ng Managers
Di stri ct Managers Meeting
Data Processing Workshop
Main Extension Training
Marketi ng Fi lmi ng
Idaho Home Economi sts Teachers Tappan (Gas
Range) Demonstration
(2 Sessions, 40 Each)
Uni ted Way - Company Presentation
(2 Sessions, 75 Each)
Data Process i ng
Ci ty Uti 1 i ty Managers Meeting
Intermountain Accounting - Exploration Mtg.
Employee Red Cross Blood Drawing
Performance Appra i sa 1 Tra i ni ng
Red Cross Luncheon - Company Sponsored
Ma in 1 i ne Extens i on Program Engi neeri ng Mtg.
Ma in 1 i ne Extens i on Program Engi neeri ng Mtg.
(c)(d)
Hours Number
Used of People
2 20
16 25
2 20
2 30
2 25
1~40
2 12
1 85
2~50
2 20
4 25
2 20
4 130
8 40
8 25
16 10
8 12
2 8
8 50
8 5
5 80
2 150
3 10
2 20
2 6
4 Unknown
16 50
5~16
8 10
8 10
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U-I034-88Staff Exh. No. (TC-l)
Page 2 of 9 --
Terri Carlock
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Date
Nov. 1
Nov. 5
Nov. 7
Nov. 14
Nov. 15
Nov. 16
Nov. 20
Nov. 20
Nov. 23
Nov. 27
Nov. 29
Dec. 4
Dec. 5 & 6
Dec. 11
Dec. 12
Dec. 13
Dec. 14
Dec. 19 & 20
Dec. 20
Dec. 21
Jan. 3
Jan. 4
Jan. 4
Jan. 7
Jan. 8
Jan. 8
Jan. 9
Jan. 10
Jan. 15
Jan. 16
Jan. 17
Jan. 18
Jan. 21
Jan. 23 & 24
Jan. 24
Jan. 23,29,30 & 31
Feb. 1
Feb. 4
597Aa2
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(b)
Purpose
Ope rat ions Meeting
Kappa Kappa Gamma Demonstration
Data Processing Meeting
Ci ty Uti 1 i ty Managers Meeting
Operations Meeting
Division FY-79 Operations Presentations
Performance Apprai sa 1 Trai ni ng
Bankers Information Dinner
Performance .Appraisal Training
Community School Demonstration
Operations Meeting
Community School Demonstration
Market i ng Managers Meeting
Ladi es of St. Mark iS Demonstration
Ci ty Utili ty Managers Meeting
Ope rat ions Meeting
DP and cis Luncheon
Performance Appraisal Training
Capital Division Children's Christmas Party
Marketing Usage
Ope rat ions Meeting
EDP Services (Burroughs Pres.)
Ma in Extens i on Program, Ins urance
Account i ng Meeting
Dental Association Demonstration
EDP Servi ces Meeting
Rate Case Meeting (Ri chards, Lebens,
Ambrose, etc.)
Communi cat ions
Data Processing Meeting
Ci ty Uti 1 it i es Managers Meeting
Ma in Extens i on Program, Insurance
ViP Meeting
Main Extension Report
Pocate 110 Inspectors' Workshop
Credit Union Annual Meeting
Communications Usage
Shareholder's Meeting
EQP Planning Status Meeting
(c)
Hours
Used
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2
3
4
8
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8
13
3
13
16
2
2
3
4
16
2~
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5
2
2
8
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2
3
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3~
2
16
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32
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(d)
Number
of People
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35
12
20
10
20
12
35
15
70
10
70
15
60
20
10
50
25
75
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15
50
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20
7
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INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exh. No. (TC-l)
Page 3 of 9 --
Terri Carlock
(a)
Date
Feb.7
Feb.12
Feb.13
Feb.14
Feb.19
Feb. 20
Feb. 21
Feb. 21 & 22
Feb. 26
March 4
March 4
March 6
March 6
March 11 & 12
March 12
March 13
March 14
March 19
March 20
March 24
March 26
Apri 1 1
April 3
April 4
April 8
April 8
April 9
Apri 1 9
April 9
April 15
April 15
April 17
Apri 1 21
April 22
Apri 1 28
5927Aa3
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(b)
Purpose
Ope rat ions Meet i ng
Community Schools Demonstration
(2 Sessions, 75 Each)
Ci ty Utili ties Managers Meeting
Customer Retension Committee
Community Schools Demonstration
(2 Sessions, 75 Each)
Storekeepers i Workshop
Gas Measurement Luncheon
Managers Meet i ng
Red Cross Demonstrati on
Finance Meet i ng
Building & Maintenance Meeting
Finance Meet i ng
Operations Meeting
Operat i on Managers Meeting
Ada County Utility Coordinating Committee
District Managers Meeting
Bui 1 ders i Meeting
Benefi t Meetings - All Emp 1 oyees
(2 Sessions, 75 Each)
Operations Meeti ng
Gas Measurement Meeti ng
Communi ty Schools Demonstration
(2 Sessions, 50 and 20)
Market i ng Managers Meeting
Ope rat ions Meeting
Engrlg Mainline Exten. & Gen11 Svc. Proviso
Meeting by Chuck Hedemark
Safety Meetings
(3 Sessions. 25 Each)
Benefi t Trust Conference Call
Ci ty Uti 1 i ty Managers Meeting
Engrlg Mainline Exten. & Gen'l Svc. Proviso
Gas Leak Reporting Meetings
(3 Sess ions, 25 Each)
Gen.1 Office Suprvsr. Update (Union & Salary)
Operations Meeting
Treasury Department Rate Case Meeting
District Manager & Service Supervisors
Personne 1 Meet i ng
(c)(d)
Hours Number
Used of People
2 7
3 150
2 20
2 5
3 150
8 9
1 15
16 10
2 90
2 10
1 10
2 10
2 7
16 10
2 20
7 8
1~20
2 150
3 8
7 20
4 70
7 10
3 4
2 8
8 15
3 75
1 7
2 20
2 8
3 75
3 303 43 88 151 15
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exh. No. (TC-l)
Page 4 of 9 --
Terri Carlock
(a)
Date
April 30
May 1
May 6
May 7 & 8
May 8
May 9
May 13
May 22
May 23
May 30
June 5
June 9
June 10
June 10
June 11
June 11 & 12
June 12
June 13
June 13
June 25
June 26
June 27
597Aa4
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(b)
Purpose
Treasury Department Rate Case Meeting
Treasury Department Rate Case Meeting
Account i ng Department Lunch
Di vis i on Manage rs Meet i ng
Ope rat ions Meeting
Idaho Fami ly Phys i ci ans i Demonstration
Ada County Utility Coordinating Committee
Operat ions Meeting
Meeti ng for Skip Worthan
Credi t Meet i ng
Operat ions Department Meeting
Main Extension Program, Insurance
Execut i ve Rate Meeting
Di stributi on Lunch
Ci ty Uti 1 i ty Managers Meeting
Ma rket i ng Meet i ng
Marketing Continental Breakfast
Board of Di rectors Lunch
Benefi t Trust Meeting
Pens i on Meeting
Marketing Demonstration - Tappan
Communications Department
MEC, Management Meetings once a week
50 weeks for 2 hours each
Approx. 10 people each meeting
Total
(c)(d)
Hours Number
Used of People
3 8
3 8
1~15
12 15
3 10
8 60
2 20
3 10
3 10
3~7
3 10
2 10
3 10
2 15
2 20
12 15
2 50
2 25
1 8
2 6
2 15
1 15
578 3,358
100
50
678 3,408
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U-I034-88Staff Exh. No. (Te-i)
Page 5 of 9 --
Terri Carlock
(a)
Date
July 10
July 18
July 19
July 21
Aug. 3, 4 & 5
Aug. 14
Aug. 16 & 17
Aug. 22
Sept. 6
Sept. 7
Sept. 10
Sept. 11
Sept. 13, 20 & 27
Sept. 14
Sept. 17
Oct. 5
Oct. 5, 6 & 7
Oct. 9
Oct. 10
Oct. 11
Oct. 15
Oct. 22
Nov. 1
Nov. 2
Nov. 6
Nov. 9
Nov. 13
Nov. 14
Nov. 15
Nov. 16
Nov. 19
Dec. 7
597Aa5
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INTERMOUNTAIN GAS COMPANY
Conference Center
Non-Company Usage
July 1, 1979 - June 30, 1980
(b)
Purpose
Optimist Board Meeting
Ameri can Cancer Soci ety
Boise Optimist Club Meeting
Busi ness Week Di nner
Gl adi 01 us Show
Opt i mi s t Board Meet i ng
Idaho Cancer Coordinating Committee
Boise Ci vic Opera
Juni or League meeting
Refrj gerat i on Engi neers
TV Opt i mi s t Hoc key Meet i ng
Optimist Board Meeting
BSU - Personnel Training Session
(25 peopl e per session)
Fi gure Skating CL ub
Assistance League
Refri gerat i on Engi neers
Chrysanthemum Soci ety Show
Optimist Board Meeting
Ameri can Cancer Soci ety
BSU - Personnel Training Session
Assi stance League
Optimi st Hockey
Internatll Assoc. of Business Communicators
Refri gerat ion Engi neers
Election - Polling Place
Leadership Boi se
Optimist Club Board Meeting
ASME
Soccer Banquet
Optimist Football Banquet
As s i stance League
Cystic Fibrosis
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(c)(d)
Hours Number
Used of People
4 12
2 40
3 50
2 40
24 Unknown
4 12
16 50
2 6
3 20
2 20
2 10
4 12
3 75
3 30
2 50
2 20
24 Unknown
4 12
3 100
1 25
2 50
3 20
3 20
2 20
14 Unknown
9 50
4 12
3 30
2 50
5 75
2 50
2 60
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exhibit No. (TC-l)
Page 6 of 9 --
Terri Carlock
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(a)(b)(c)(d)
Hours Number
Date Purpose Used of People-
Dec.7 Refri gerat ion Engineers 2 20
Dec.17 Assi stance League 2 50
Jan.11 &12 Credi t Women Club 12 25
Jan.17 Idaho Cancer Society 2 30
Jan.19 Diabetes Assoc.-Id.State Board of Directors 6 20
Jan.22 ASME 3 40
Feb.4 Meadow i s Home Owners 2 50
Feb.12 Optimi st Club Board Meet i ng 4 12
Feb.20 ASME 3 40
Feb.28 Eh Capa Ri ders 2 75
March 11 Optimist Club Board Meeting 4 12
March 18 Optimi st Oratorical Cóntest 2 50
March 20 Cancer Soci ety 2~50
March 27 American Busi ness Women 2~40
April 7 Bench Opt i mi st Oratori ca 1 Contest 2 40
April 8 Junior Achi evement 3 30
April 10 Optimi st Oratorical Contest 2~40
April 11 Leadership Boise 9 40
Apri 1 21 ISPE Auxi 1 iary 2 35
May 2 Bus i ness Week Meeting 2 8
May 13 Optimi st Board Meeting 4 12
May 14 Career Education for Data Processi ng 2 15
May 15 Gi rl Scout Awards 2 40
May 22 American Cancer Society 3 25
May 27 Primary Election -Poll i ng Place 15 Unknown
June 2 Assistance Guild 3 50
June 10 Optimist CL ub Board Meeting 4 12
June 19 Idaho School Board Di nner 4 60
Total 267~1,942
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U-I034-88Staff Exh. No. (TC-l)
Page 7 of 9 --
Terri Carlock
597Aa6
e e
INTERMOUNTAIN GAS COMPANY
Conference Center
July 1979 - June 1980
Ope rat i n9 Expenses
(a)(b) (c)
Operations Ma i ntenance Tota 1 0 & M
1 July 1979
2 August 1979
3 September 1979
4 October 1979 - June 1980
5 O&M for July 1979 - June 1980
for Boi se Bui 1 di ngs
6 Percentage App 1 i cab 1 e to Conference
Center Based on Square Footage
7 0 & M for Conference Center
$ 18,634
19,501
19,603
161,096
$ 218,834
$(80)
87
316
o
323
$ 18,554
19,588
19,919
161,096
$ 219,157$
7.64%
$ 16,743
8 Depreciation (3 Mos. of FY-79 and 9 Mos.
of FY-80 at the Depreci ati on Rate for
Structures & Improvements of 3.56%)
9 Ope rat i ng Expenses for Conference Center
8,063
$ 24,806
Investment ; n Conference Center
10 Cost of Conference Center
11 Less: Accumulated Depreciation
12 Net Investment in Conference Center
(d)
$ 226,723
87,284
$ 139,439
597Aa7
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exh. No. (TC-l)
Page 8 of 9 --
Terri Carlock
e
INTERMOUNTAIN GAS COMPANY
Alternate Cost for Conference Center
July 1, 1979 - June 30, 1980
1
2
3
4
5
6
7
Facility
Red Lion Riverside
Red Li on Downtowner
Crys ta 1 Ba 11 room
Owyhee Plaza
Rodeway Inn of Boise (Royal Inn)
Hal iday Inn
8 Average Charge for Meeti ng Faci 1 ities
llCharges depend on the following:
The length of time the facility is needed;
The time of day the faci 1 i ty is needed;
The chair set-up style and the number of people
in order to determi ne the room to be used;
Whether a meal is served; and,
Whether guests are staying at the motel.
597Aa8
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(a)
Estimated 11
Charges
$ 4,025
4,250
4,900
5,065
2,460
5t150
$ 25,850
$ 4,308
INTERMQUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88Staff Exh. No. (TC-l)
Page 9 of 9 --
Terri Carlock
e
INTERMOUNTAIN GAS COMPANY
Servi ce CL ub Dues & Expenses
July 1979 - June 1980
1
2
3
4
5
6
7
In Acct. 401-930 - July 1979 - September 1979:
Kiwani s CL ub
Lions CL ub
Optimist Club
Rotary Club
Exchange Club
Civitan Club
In Acct. 401-921:
8
9
10
11
12
13
14
15
16
17
18
Arid Club Initial Membership - Walter Smith
Ari d CL ub Dues & Expenses
Toastmasters
Boi se Civic Opera
Boise City Arts Commission
Idaho Heritage
Soroptimi st
Earlybirds
Exchange CL ub
Juni or Achievement
19 Total Adjustment for Service Club Dues & Expenses
597Aa9
e
(a)
$ 582.11
646.77
127.10
1,091.11
112.00
548.00
$ 1,000.00
1,075.00
50.25
155.41
5.05
18.90
82.55
21. 00
50.00
873.26
(b)
$ 3,107.09
$ 3,331. 48
$ 6A38.57
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U-1034-88
Staff Exh. No. (TC-2)
Terri Carlock --
e
INTERMOUNTAIN GAS COMPANY
Reverse Fl ow- Through Deprec i at ion
July 1, 1979 - June 30, 1980
1 Net Depreci ab 1 e Book Pl ant
Less:
2 Net Depreciable Tax Plant
3 Book Plant in Excess of Tax Plant (Attributable
to Depreciation Timing Differences)
4 Total (IlFuturell) Tax Deferral Needed to Fund
the Plant Difference
5 Tax Deferral Previously Collected in Rates and
Refl ected in Deferred Tax Accounts
6 Deferred (IlFuturell) Taxes Previously Flowed
Through & Not Refl ected in Deferred Accounts
Less:
7 Reversal Allowed in Case No. U-I034-75
($442,500 ~ 49.51% Tax Rate)
8 Deferred (IlFuturell) Taxes Previously Flowed
Through & Not Refl ected in Deferred Accounts
or All owed Reversal s
9 Estimated Remaining Life of Depreciable Plant
10 Annual Amortization for Recovery of UnfundedII Futurell Tax Li abi 1 i ti es
11 Adjustment Incl uded by Company in Revi sed
Exhibit No. 102, Schedule 5, Page 4
($500,000 ~ 49.51%)
12 Staff Adjustment
597Aal0
e
(a)
$ 71,875,740
51,030,012
$ 20,845,728
10,422,927
5,34.5,648
$ 5,077,279
219,082
$ 4,858,197
20 Years
$242,910
$(
247,550
4,640)
INTERMOUNTAIN GAS COMPANY
CASE NUMBER U- 1034-88
Staff Exh. No. (TC-3)
Terri Carlock --