20170321Transcript Exhibits IGC.pdf

BEFORB THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPL]CATION
OF INTERMOUNTA]N GAS COMPANY TO
CHANGE ITS RATES AND CHARGES FOR
NATURAL GAS SERVICE IN THE STATE
OF IDAHO
CASE NO. INT-G-76_02
EXHIBITS
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BEFORE
COMMISSIONER KRISTINE RAPER (Presiding)
COMMISSIONER PAUL KJELLANDER
COMMISSIONER ERIC ANDERSON
PLACE:Commission Hearing Room
412 V[est Washi-ngton StreetBoise, Idaho
DATES: March 1-3, 2077
VOLUMES I - VI Pages 1 - 1980
ORIGINAL CSB REPORTING
Certified S horthand Reporters
Post Office Box9774
Boise,Idaho 83707
csbreportin g@heritagewifi . com
Ph: 208-890-5198 Fax: l-888-623-6899
Reporter:
Constance Bucy,
CSR
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
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Case No. INT-G-16-02
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EXHIBIT 01
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ExhibitNo.0l
Case No. INT-G-16-02
N. Kivisto, IGC
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Case No. INT-G-16-02
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a Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email : [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
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Case No. INT-G-16-02
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EXHIBIT 02
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Case No. INT-G-16-02
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Case No. INT-G-16-02
H. Gilchrist,IGC
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o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF TDAHO
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Case No. INT-G-16-02
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EXHIBIT 03
EXHIBITo
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lntermountain Gas Company
Calculation of Debt lnterest Costs
Description
TIAA Senior notes
TIAA Series A
TIAA Series B
2016 LT lssuance
U.S. Bank LOC
Debt amortization
Due Date
9lL8l20t8
to/301202s
to/3012028
9lLs/2046
7lL3l20L8
lnterest Rate
7.260/,
4.08%
4.33o/o
4.500/o
Varies
Orisinal Balance
58,000,000
25,000,000
25,000,000
50,000,000
Average Balance
14,315,818
25,000,000
25,000,000
s0,000,000
Annual
lnterest
ExDense
1,039,328.38
1,020,000.00
1,082,500.00
2,250,000.00
88,019.89 'r'
170,325.00
7.26%
4.08%
4.33%
4.50%
114,315,818 5,650,L73.27 4.94%
* represents the annual commitment fee for the operating line-of-credit.
o TIAA Senior Notes
Balance
15,818,184
1o,545,457
Davs Outstandins
26L
LO4
Rate lnterest
82L,L84.77
2L8,L43.6L
7.260/o
7.26%
1,039,328.38
Monthly Debt Amortization Expense
Amort Bank of America Oct 18, 2010
Amort 1st Mort bond series l-91
Amort 1st Mort bond series J-94
Amort lst Mort bond series K-94
Amort 1st Mort bond series L-99
Amort lst Mort bond series M-97
Amort Sr debent due 11-15-09
Amort Sr debent due 11-15-13
Amort 1st Mort bond series K-94
2016 LT lssuance (est cost of S500k)
5,522.97
62.00
206.00
115.00
920.00
3,478.0O
733.00
503.00
L,263.89
1,388.89
Annualized
Annual Debt Amortization Expense
L4,L93.75
L2.OO
170,325.00
Exhibit No. 03
Case No. INT-G-16-02
M. Chiles,IGC
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Case No. INT-G-I6-02
M. Chiles,IGC
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a Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email : [e-mail]
Attorneys for [ntermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
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Case No. INT-G-16-02
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EXHIBIT 04
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EXHIBIT
TGC
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J. Stephen Gaske, Ph.D.
Senior Vice President
Steve Gaske has more than 30 years of experience as an economic consultant, researcher, and professor in the
fields of public utility economics, finance, and regulation. Dr. Gaske has provided consulting services in more
than 300 regulatorf, antitrusg tax, and civil proceedinS. In addition, he has presented expert testimony in
more than 100 state, provincial, and federal regulatory commission hearings in Canada, the U.S. and Mexico.
AREAS OF EXPERTISE
His specialty is the application to regulated industries of inter-related principles ftom economics, finance and
regulatory theory. His areas of expertise include:
o Finance, cost of capita\ and risk analysis;
o Rate design, cost allocation, cost of service, and pricing of services;
o EnerBI markets and the ecooomics of public utilities and energy infrastructure;
o Competition and antitrust principles; and
o Regulatory economics, rules, and policies.
INDUSTRY EXPERTISE
His work has involved:
o Most of the major natural gas pipelines in North America;
. ManI electric utilities;
. ManI natwral.gas distribution companies;
o Several major oil pipelines;
o Railroads;
o Postal Service;
o Telephone and satellite telecommunications companies; and
o Sewer and water companies.
REPRESENTATTYE PROJECT EXPERIENCE
Some of the projects oo which Dr. Gaske has worked include:
o Advisor to numerous U.S. and Canadian pipelines on economics, pricing strategies and regulatory
matters;
CoNceNrnrc ENERGY ADVISoRS, INC.PacnA-1
Exhibit 04
Case No. INT-G-16-02
S. Gaske,IGC
p. I of5
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Development of computerized cost of service models for calculating both traditional and levelized
rates for gas and oil pipelines, and rates for electric utilities;
On behalf of a new, greenfield pipeline designed to c tty Caradian gas to U.S. New England markets
he served as the rate and financial advisor during the development, permitting aod financing stages.
A variety of White Papers on technical aspects of calculating the allowed rate of return for regulated
companies, including white papers submitted in proceedings involving FERC generic rate of return for
electric utilities, FERC rate of return for gas and oil pipelines, Canadian rate of return for pipelines and
utilities;
An analysis of the applicability of various finance theories to telephone ratemaking by the U. S.
Federal Communicatioos Commission;
o A study of the economic structure, risks and cost of capital of the satellite telecommtroications industry;
o Author of several issues of the H. Tinder & Associates Summary of Natural Gas Pipeline Rates;
o Several studies of regional natural gas market competition, market power, pri.irg and capacity needs;
An evaluation of Federal Energy Regulatory Comrnission policies designed to promote liquidity in the
natural gas commodity markets;
Numerous studies of electric rate, regulatory and market issues such as canceled plant treatment, time-
differentiated rates, non-utility generation, competitive bidding and open-access transmission;
Author of t'wo updates of the Edison Electric Institute Glossary of Electric Utility Terms;
Several studies of pricing contract provisions, competitive bidding programs, and transmission
practices for independent electric generation; and,
Several reports and projects on incentive regulation and the application of price cap regulation to
both electric and natural gas companies.
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LITIGATION SUPPORT AND EXPERT TESTIMONY
Dr. Gaske has testified or filed testimony or affidavits in more than 100 regulatory proceedings on the
following topics:
Commission
Alaska Regulatory Commission
Alberta Energy and Utilities Board
Alberta Utilities Commission
Topic
Oil Pipeline Rate of Return/Rate Base
Gas Pipeline Cost Allocation/Rate Design
Utility Cost of Capital; Gas Pipeline Contracts and
CoNcBNrnrc ENERGY ADVISoRS, INC.PacBA-2
Exhibit 04
Case No. INT-G-16-02
S. Gaske,IGC
p. 2 of5
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Colorado Board of Assessment Appeals
U.S. Economic Regulatory Administration
U. S. Federal Energy Regulatory Commission
Indiana Utilities Regulatory Commission
Iowa Utilities Board
Maine Public Utilities Commission
Comision Reguladora de Energia de M6xico
Montana Public Service Commission
Minnesota Public Utilities Commission
National Energy Board of Canada
New Mexico Regulatory Commission
Neuz York Public Service Commission
Nerxz Brunswick Energy and Utilities Board
North Dakota Public Service Commission
Nova Scotia Utility and Review Board
Ontario Energy Board
U.S. Postal Rate Commrssron
Market Power
Property Tax Discount Rate
Gas Distribution Rate Design
Electric Transmission Rate of
Return; Gas Pipeline Cost Allocation and Rate
Desigu Rate of Return and
Capital Structure; Competition;
Revenue Requirements; Oil Pipeline Rate of
Return and Pricing
Electric Cost Allocation/Rate Design
Electric Avoided Costs/Extemalities
Electric Rate Design/Demand Management
Gas Pipeline Rate of Return
Electric/Gas Distribution Rate of Returry Electric
Cost Allocation and Rate Design
Gas Distribution Rate of Return
Gas Pipeline Cost Allocation and Rate Design; Oil
Pipeline Service Structure and Rates
Electric Rate of Return
Gas Pipeline Capital Structure
Gas Disttibution Ratemaking
Electric/Gas Distribution Rate of Return;
Natural Gas Market Pricing Elecric Cost
Allocation and Rate Design
Cost Allocation and Pricing of Bridge Access
Rate of Return; Access to and Pricing of Gas
Pipeline Expansions; LNG Regulation
CoNcBNrnrc ENERGY ADVISoRS, INC.
Postal Pricing/Rate Design
PacBA-3
Exhibit 04
Case No. INT-G-I6-02
S. Gaske,IGC
p.3 of5
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R6gie de l'6netgie du Qu6bec
South Dakota Public Utilities Commission
Texas Public Utilities Cornmission
Texas Railroad Commission
Wisconsin Public Service Commission
Wyoming Public Service Commission
STyoming Board of Equalization
Rate of Renrrn/Regulatory Principles
Gas Distribution Rate of Return
Electric Cost Allocation and Rate Design
Gas Pipeline Cost Allocation/Rate Design
Electric Generation Economics
Electric/Gas Distribution Rate of Return
Property Tax Discount Rate
TEACHING/SPEAKING ENGAGEMENTS
Dr. Gaske has spoken on utility finance and economic issues before munerous professional groups. From
1983-1986, he served as Coordioator of the Edison Electric Institute Electric Rate Fundamentals Course. He
has lectured on marginal cost estimation for electric utilities at the EEI rate course, and on both low-income
rates and natural gas pipeline cost allocation and rate design before the American Gas Association Gas Rate
Fuodamentals Course. In addition, Dr. Gaske has taught college courses in Public Utility Economics,
Transportation, Physical Distribution, Financial Maoagemen! Investments, Corporate Finance, and Colporate
Financial Theory.
PROFESSIONAL HISTORY
CONSULTING
Concentric Energy Advisots, Inc. (2008 - present)
Senior Vice President
H.Zindet & Associates (1988 - 2008)
President/ Senior Vice-President/Consultant
Independent Consulting on Public Utility Issues (1982 - 1988)
Olson & Company, Inc. (1980 - 1981)
Public Utility Consultant
H. Zinder & Associates (1977 - 1980)
Research Assistant and Supervisor of Regulatory Research
ACADEMIC/TEACHING
Trinity University (1986 - 1988)
Assistant Professor of Finance
Indiana University School of Business (1982 - 1986)
CoNcsxrRrc ENERGY ADVISoRS, INC.PacBA-4
Exhibit 04
Case No. INT-G-16-02
S. Gaske,IGC
p. 4 of5
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Associate Instructor of Public Utilities arid Transpor.t^tion
Northern Virginia Community College (1978)
Lecturer in Accounting
EDUCATION
Ph.D., Indiana University School of Business, 1987
M.B.A., George STashington University, 1977
B.A., University of Virginia, 1975
PROFESSIONAL ASSOCIATIONS
American Economic Association
American Finance Association
American Gas Association Rate Cornmittee (1989-2001)
Energy Bar Associatioa
Financial Management As sociation
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Exhibit 04
Case No. INT-G-16-02
S. Gaske,IGC
p. 5 of5
I Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOI.JNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 05
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EXHIBITo
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Intermountain Gas Company
General Economic Statistics
I 984-201 s
trt 121 t3t t4l t5l
Percentage Price Changes
Year
Consumer
Price
Index
GDP
knplicit Price
Deflator
Real
GDP
Growdr
Nominal
GDP
($ billions)
Nominal
GDP
Growth
t9u
1985
1986
1987
1988
r989
1990
l99l
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
20tt
2012
2013
2014
2015
4.3o/o
3.6%
1.9/o
3.6%
4.lo/o
4.8o/o
5.4%
4.2o/o
3.0%
3.0o/o
2.6Yo
2.8%
3.0%
2.3%
1.60h
2.2o/o
3.4%
2.80/o
l.60/o
2.3%
2.7%
3.4o/o
3.2o/o
2.8o/o
3.8%
-0.4o/o
1.60
3.2o/o
2.1o/o
l.5o/o
1.6%
0.t%
3.5%
3.2%
2.0o/o
2.6%
3.50,/o
3.9o/o
3.7o/o
))70
2.3%
2.4Vo
2.1o/o
2.19/o
l.8oto
1.70/o
1.tv'o
1.5%
2.3%
2.3%
t.5%
2.V/o
2.70,/o
3.2%
3.lo/o
2.7%
2.0%
0.8%
1.2%
2.1%
l.8oto
l.60/o
I "60/o
1.0%
73%
4.2%
3.5o/o
3.5%
4.2%
3.7%
1.9%
-0.1o/o
3.6%
2.70/o
4.00
2.7o/o
3.8%
4.5o/o
4.5o/o
4.7%
4.lYo
1.0%
1.804
2.8o/o
3.89/o
3.3o/o
?.70/o
l.8o/o
-0.3o./o
-2.8o/o
2.sYo
1.60/o
2.ZYo
l.5o/o
2.4Yo
2.4%
4,040.7
4,346.7
4.590.2
4,870.2
5,252.6
5,657.7
5,979.6
6.174.0
6.539.3
6,878.7
7,308.8
7,664.r
8,100.2
8,608.-s
9,089.2
9,660.6
r 0.284.8
I 0,621 .8
t0,977.5
I 1,5 r0.7
12,274.9
13,093.7
r 3,855.9
14.477.6
14.718.6
14.418.7
14,964.4
15,5 17.9
16, 155.3
16,663.2
1 7.348. r
17,937 .8
7.60/o
5.60/o
6.lo/o
7.9%
7.7o/o
5.7%
3.3%
5.9/o
5.2%
6.3o/o
4.9%
5.1Yo
6.3%
5.6%
6.3%
6.5%
33%
3.3%
4.9o/o
6.6%
6.7%
5.8%
4.s%
1.7%
-2.0o/o
3.8%
3.7%
4.lo/o
3.1%
4.lo/o
3.4%
Average Rate ofChange [6]:
1986-20t5
1996-2015
2006-2015
2.7o/o
2.2o/o
2.0o/o
2.2Yo
1.9%
1.8%
2.6%
2.4%
t.4%
4.80/o
4.30h
3.2o/o
4.90/o
4.4%
3.2o/o
Notes:
Ul U.S. Departnent of Labor, Bureau of Labor Statistics;
U.S. city average, all urban consumers, all items, not seasonally adjusted
[2] U.S. Departnent of Cornmerce, Bureau of Economic Analysis,
National Income and Product Accounts Tables, Table I . I .9, Revised on March 25, 2016
[3] U.S. Departrnent of Commerce, Bureau of Economic Analysis,
National Income and Product Accounts Tables, Table l.l.l, Revised on March 25, 2016
[4] U.S. Deparfrnent of Commerce, Bureau of Economic Analysis,
National lncome and Produa Accounts Tables, Table 1.1.5, Revised on March25,2016
[5] Equals annual p€rcent change ofcolumn [4]
[6] Nominal GDP growth rates based on geometric average rate of change Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule l, p. I of4
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Bond Yield Averages
January 2010 - May 2016
trl tzl t3l I4I t5l t6I
20r0
20tt
2012
JAN
FEB
MAR
APR
MAY
JI-IN
JUL
AUG
SEP
OCT
NOV
DEC
4.60
4.62
4.64
4.69
4.29
4.t3
3.99
3.80
3.77
3.87
4.19
4.42
4.52
4.65
4.51
4.50
4.29
4.23
4.27
3.65
3.18
3.13
3.02
2.98
5.76
5.86
5.8r
5.80
5.52
5.52
5.32
5.05
5.05
5.1 5
5.37
5.55
5.77
5.87
5.84
5.81
5.50
5.46
5.26
5.01
5.0t
5. l0
5.37
5.56
6.16
6.25
6.22
6.19
5.97
6.18
5.98
5.55
s.s3
5.62
5.85
6.04
).Jt)
5.66
5.55
5.56
5.33
5.30
5.30
4.79
4.60
4.60
4.39
4.47
5.57
5.68
5.56
5.55
5.32
5.26
5.27
4.69
4.48
4.52
4.25
4.33
4.34
4"36
4.48
4.40
4.24
4.08
3.93
4.00
4.02
3.9r
3.84
4.00
6.06
6.10
5.97
5.98
5.74
5.67
5.70
5.22
5.1I
5.24
4.93
5.07
t.t7
1.25
1.20
t.t2
l.2t
1.34
r.26
t.20
t.24
1.23
1.18
L14
1.05
1.03
1.05
1.05
1.03
1.03
0.99
1.04
r.30
1.39
1.23
1.35
1.55
r.63
1.58
r.49
1.68
2.05
1.98
1.74
1.76
r.75
1.67
1.62
1.54
t.45
1.46
1.48
1.45
1.44
1.43
1.57
1.93
2.tt
1.92
2.09
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule l,p.2of 4
o JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
APR
MAY
JT]N
JUL
AUG
SEP
OCT
NOV
DEC
3.03
3.1I
3.28
3.18
2_93
2.70
2.59
2.77
2.88
2.90
2.80
2.88
4.45
4.42
4.54
4.49
4.33
4.22
4.03
4.09
4.09
3.97
3.9?
4.05
5.06
5.02
5.r3
5.1I
4.97
4.91
4.85
4.88
4.81
4.54
4.42
4.56
l.3l
1.25
1.20
t.2l
1.27
1.38
1.34
1.23
l.l4
l.0l
1.03
t.t2
2.04
l.9l
1.85
1.93
2.03
2.21
2.26
2.tt
1.93
1.64
l.6l
1.67
30-year
U.S.
Treasury
Bond
Average
Corporate
Public Utility Bonds Credit Spreads
A-Rated Baa-Rated A-Rated Baa-Rated
o
o Intermountain Gas Company
Bond Yield Averages
January 2010 - May 2016
tu t21 t3.l t4l t5t t6l
30-year
U.S.
Treasury
Bond
Average
Corporate
Public Utility Bonds Credit Spreads
A-Rated Baa-Rated A-Rated Baa-Rated
2013 JAN
FEB
MAR
APR
MAY
JT]N
JUL
AUG
SEP
OCT
NOV
DEC
3.08
3.17
3.16
2.93
3.1 I
3.40
3.61
3.76
3.79
3.68
3.80
3.89
4.19
4.27
4.29
4.07
4.23
4.63
4.76
4.89
4.95
4.82
4.91
4.92
4.15
,1.18
4.20
4.00
4.t7
4.53
4.68
4.73
,1.80
4.70
4.77
4.81
4.66
4.71
4.72
4.49
4.65
5.08
5.2 t
5.28
5.31
5.17
s.24
5.25
1.07
1.02
1.04
r.07
L05
Ll3
L08
0.97
1.02
1.02
0.97
0.92
1.58
r.58
1.56
1.55
1.54
1.68
1.60
1.52
1.52
1.49
1.44
1.36
o 2014 JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
3.77
3.66
3.62
3.52
3.39
3.42
3.33
3.20
3.26
3.04
3.04
2.83
4.76
4.68
4.65
4.52
4.38
4.44
4.37
4.29
4.39
4.22
4.28
4.17
4.63
,1.53
4.51
4.41
4.26
4.29
4.23
4.13
4.24
4.06
4.09
3.95
5.09
5.01
5.00
4.85
4.69
4.73
4.66
4.6s
4.79
4.67
4.75
4.70
0.86
0.87
0.89
0.89
0.87
0.87
0.89
0.93
0.98
r.02
1.05
l.l 1
1.32
1.35
1.37
1.33
1.30
l.3l
1.33
1.45
1.53
1.63
t.7l
1.86
2015 JAN
FEB
MAR
APR
MAY
JLIN
JUL
AUG
SEP
OCT
NOV
DEC
2.46
2.57
2.63
2.59
2.96
3.1 t
3.07
2.86
2.9s
2.89
3.03
2.97
3.84
3.93
3.98
3.93
4.35
4.56
4.57
4.48
4.59
4.52
4.6?
4.58
3.58
3.67
3.74
3.75
1.17
4.39
4.40
4.?s
4.39
4.29
4.40
1.35
4.39
4.44
4.51
4.51
4.91
5.r3
5.22
5.23
5.42
5.47
5.57
5.55
L13
l.ll
t.t2
1.16
1.22
1.28
r.33
1.39
r.43
1.40
1.37
1.38
1.94
r.87
1.88
1.92
1.95
2.01
2.16
2.37
2.47
2.58
2.s4
2.58
JAN
FEB
MAR
APR
MAY
2.63
2.66
2.44
2.12
1.97 Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule l, p.3 of4
o
2016 2.86
2.62
2.68
2.62
2.63
4.56
4.44
4.33
4.09
4.04
4.27
4.1I
4.16
4.00
3.93
5.49
5.28
5.12
4.75
4.60
t.4t
1.49
1.47
1.37
1.30
o
o
Intermountain Gas Company
Bond Yield Averages
January 2010 - May 2016
tll t21 t3I t4I t51 t61
30-year
U.S.
Treasury
Bond
Average Public Utility Bonds Credit Spreads
Corporate A-Rated Baa-Rated A-Rated Baa-Rated
2016 AVG 2.68 4.29 ,1.09 5.05 t.4t 2.36
Notes:
[] Bloomberg Finance L.P., 30-Year U.S. Treasury Bond
[2] Bloomberg Finance L.P., Moody's Average Corporate Bond Index
[3] Bloomberg Finance L.P., Moody's A-Rated Utility Bond tndex
[4] Bloomberg Finance L.P., Moody's Baa-Rated Utility Bond Index
[5] Equals Column [3] - Column []
[6] Equals Column [4] - Column []
ExhibitNo.05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule l,p.4of4
o
O Intermountain Gas Company
Common Equity Flotation Costs of
Natural Gas Distribution Companies
2004-2016
Issuer
Date of
Offering
Number of
Shares Issue Price
Net
Proceeds Per
Share
Financing
Costs as a
Percent of
Net
Proceeds
o
Piedmont Natural Gas Company, Inc.
MDU Resources Group, Inc.
UGI Corporation
Northwest Natural Gas Company
The Laclede Group, Inc.
Atmos Energy Corporation
Southern Union Company
Aquila, Inc.
Atmos Energy Corporation
AGL Resources Inc.
Cinerry Corporation
Southern Union Company
SEMCO Enerry, Inc.
Chesapeake Uti lities Corporation
Atmos Energy Corporation
Vectren Corporation
Unitil Corporation
Unitil Corporation
CenterPoint Energ5/, Inc.
CenterPoint Energy, Inc.
NiSource Inc.
Gas Natural Inc.
Unitil Corporation
Gas Natural Inc.
Piedmont Natural Gas Company, Inc.
The Laclede Group, Inc.
Gas Natural Inc.
Gas Natural Inc.
Atmos Energy Corporation
The Laclede Group, Inc.
South Jersey Industries, Inc.
Spire, Inc.
Average 2004-2016:4.10%
4.00%
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 2, p. I of I
u2012004
21412004
3/18/2004
3/30t2004
512512004
7/13/2004
712612004
8/1812004
1012u2004
tUt9l2004
tzl9/2004
21712005
8lt0/2005
tt/16/2006
t2t7/2006
2122/2007
12n0t2008
5120/2009
9^012009
6/9t2010
918120r0
tyt0l20t0
sn0l20t2
6127/2012
U29/2013
st22t20t3
7/ty20t3
t0/31/2013
2/tt/2014
6ls/2014
5/12/2016
s/1212016
4,250,000
2,000,000
7,500,000
l,2oo,oo0
1,500,000
8,650,000
I1,000,000
40,000,000
14,000,000
9,600,000
6,10o,ooo
14,910,000
4,300,000
600,300
5,5oo,ooo
4,600,000
2,ooo,ooo
2,400,000
21,000,000
22,000,000
21,100,000
2,100,000
2,4oo,ooo
700,000
4,000,000
g,7oo,ooo
1,500,000
1,1 34, I 55
8,000,000
9,000,000
7,000,000
l,goo,ooo
$42.500
$23.320
$32.100
$31.000
$26.800
s24.750
$18.750
$2.ss0
s24.750
$31.010
$41.000
$23.000
$6.320
$30.100
$31 .500
$28.330
$20.000
$20.000
$12.000
$12.900
$16.500
$r0.000
$2s.2s0
$10.100
$32.000
$44.500
$10.000
$10.000
$44.000
$46.250
926.250
$63.050
$41.010
$22.s27
$30.696
$29.990
$2s.929
$23.760
$18.094
$2.4s 1
$23.760
$30.080
$40.510
$22.300
$6.067
s28.97s
$30.398
$27.338
$18.9s0
$18.950
$r 1.s80
$r2.449
$1s.964
$9.400
$23.988
$9.494
$30.880
$42.780
$9.42s
s9.42s
$42.460
$44.539
$2s.331
$61.000
3.63%
3.52%
4.58o/o
3.37o/o
3.360/o
4.17o/o
3.630/o
4.04o/o
4.17%
3.09%
t.2t%
3.t4%
4.17o/o
3.880/o
3.63%
3.630/o
5.54o/o
5.54o/o
3.63%
3.630/o
3.360/o
6.38%
5.26%
6.38%
3.63%
4.02%
6.10o/o
6.10o/o
3.630/o
3.84o/o
3.63%
3-360/o
o Sources: SNL Financial LC
Selected Flotation Costs for Cost of Equity:
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Fiscal Year 2015 Operating Data
Company Ticker
Total Assets
($ millions)
Operating
Revenues
($ millions)
Operating
Income
($ millions)
Atrnos Energy Corporation
Spire Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
HiCh
Average
Median
Low
ATO
SR
NJR
NWN
SJI
swx
WGL
9,092.9
5,290.2
3,284.4
3,069.4
3,471.9
5"358.7
5,261.4
4,142.1
1,976.4
2,734.0
741.8
959.6
2,463.6
2,6s9.8
4,142
224O
2,464
742
631.4 2/
272.5 2l
248.5 2/
124.2 tl
1s6.9 tl
288.3 l/
260.8 2l
9,093
4976
s26t
3,069
631
283
261
124
o Intermountain Gas Company
Intermountain Gas Company % of:
- Proxy Company Median
Notes:
l/ Source: SNL Financial LC; data as of December 31, 2015
2/ Source: SNL Financial LC; data as of September 30, 2015
3/ Source: Intermountain Gas Company Rate Filing, based on proposed test year ending December 31, 2016.
For Intermountain, the figure is for Rate Base, not Total Assets.
$236.9
4.50%
$265.0
10.760/o
$24.3 3l
9.32%
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 3,p. I of2
o
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Credit Ratings
Company Ticker
Standard &
Poor's Moody's
Atmos Energy Corporation
Spire Inc.
New Jersey Resources Corporation (l)
Northwest Natural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings,Inc.
ATO
SR
NJR
NWN
sJI
swx
WGL
A
A-
AA
A+
BBB+
BBB+
A+
A2
Baa2
Aaz
A3
A3
A3
A3
A3
Average
Median
MDU Resources, Inc.
Notes:
MDU BBB+
Source: SNL Financial LC as of May 31,2016
(l) New Jersey Resources Corporation rating is for New Jersey Natural
Gas Company
A
A
o
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 3,p.2 of 2
o
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Dividend Yields
December 2015 - May 2016
Company Ticker
Average
Dividend
Yield
Atmos Energy Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Indusfries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
Average
Median
ATO
SR
NJR
NWN
SJI
swx
WGL
2.44%
3.llo/o
2.80o/o
3.620/o
4.12o/o
2.72o/o
2.85o/o
3.09o/o
2.85o/o
Price Annualized DividendLow Hieh Averase Dividend Yield
o
Atrnos EnergT Corporation ATO
Spire, Inc.SR
New Jersey Resources Corporation NJR
NorthwestNatural Gas Company NWN
1.68
r.68
1.68
1.68
1.68
1.68
1.96
1.96
1.96
1.96
1.96
r.96
28.02
32.32
33.37
33.32
34.55
33.91
34.07 $
35.57
36.57
36.85
36.88
37.17
3 1.05 $
33.94 $
34.97 $
35.09 $
3s.7t $
35.54 $
0.96
0.96
0.96
0.96
0.96
0.96
51.85 $
52.01
53.88
54.51
54.29
57.9s
1.87
t.87
r.87
1.87
1.87
t.87
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-I6
Dec-15
Jan-16
Feb-I6
Mar-I6
Apr-16
May-16
Dec-I5
Jan-I6
Feb-I6
Mar-16
Apr-16
May-16
Dec-I5
Jan-16
Feb-I6
Mar-16
Apr-16
May-16
60.42
60.00
67.94
68.60
70.41
70.84
55.24
57.1 0
63.3 r
64.39
62.65
61.00
47.78
49.30
49.41
48.90
49.46
51.12
64.79 S
69.22
71.90
74.60
74.86
75.1 0
62.61 $
64.6t $
69.92 $
71.60 $
72.64 $
72.97 $
2.68%
2.60%
2.40o/o
2.35o/o
2.31o/o
2.300/o
2.44o/o
61.04 $
63.94
66.43
68.79
68.40
66.20
58.14 $
60.52 $
64.87 $
66.59 $
65.53 $
63.60 $
3.37o/o
3.24o/o
3.02o/o
2.94o/o
2.99o/"
3.08o/o
3.llYo
3.09o/o
2.83o/o
2.75o/o
2.74Yo
2.69%
2.70o/o
49.82 $
50.66 $
51.65 $
5r.7r $
51.88 $
54.54 $
2.80Yo
3.75o/o
3.690/o
3.620/o
3.620/o
3.600/o
3.43o/"
o 3.620/o
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 4,p.1 of7
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Dividend Yields
December 2015 - May 2016
Company Ticker
Average
Dividend
Yield
Ahnos Energy Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey lndustries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
Average
Median
ATO
SR
NJR
NWN
SJI
swx
WGL
2.440/o
3.llo/o
2.80o/o
3.620/o
4.12o/o
2.72o/o
2.85o/o
3,090/o
2.85V"
Price Annualized DividendLow High Average Dividend Yield
O
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
Source: Bloomberg Finance L.P
24.40 $
24.86
26.94
29.14
28.55
28.97
22.82 $
23.46 $
25.74 $
27.21 $
27.86 $
27.63 $
1.06
r.06
1.06
1.06
1.06
1.06
56.71 $
58.92
62.43
67.29
66.60
70.5 r
s3.62 $
56.22 $
60.25 $
63.39 $
64.68 $
67.45 $
1.62
t.62
1.62
1.62
t.62
1.80
58.62
59.99
62.93
67.23
65.00
63.06
65.55 $
66.81
69.20
74.10
72.84
70.09
62.09 $
63.40
66.07
70.67
68.92
66.58
1.85
1.85
1.85
1.85
r.95
1.95
SJI
swx
WGL
Dec-15
Jan-16
Feb-I6
Mar-16
Apr-16
May-16
Dec-I5
Jan-I6
Feb-16
Mar-16
Apr-I6
May-16
2t.24
22.06
24.54
25.27
21-17
26.29
50.53
53.51
58.07
59.49
62.75
64.39
4.620/o
4.50o/o
4.10o/o
3.88o/o
3.79o/o
3.82o/o
4.12o/"
3.020/o
2.88o/o
2.690/o
2.560/o
2.50o/o
2.670/o
Dec-I5
Jan-16
Feb-16
Mar-16
Apr-16
May-16
2.72V"
2.98%
2.92o/o
2.80o/o
2.620/o
2.83o/o
2.93o/o
o
2,850h
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 4,p.2 of 7
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Projected Earnings Retention Growth Rates
Value Line Forecast 2019-21
Retention Retention
Rate GrowthTicker EPS DPS ROE
Atmos Energy Corporation
Spire Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
Average
Median
Source: Value Line, as ofJune 3,2016.
ATO
SR
NJR
NWN
SJI
swx
WGL
$4.00
$4.20
$1.9s
$3.1s
$1.80
$4.50
$3.5s
$2.1s
$2.20
$1.02
$2.05
$1.40
$2.40
$2.03
11.000/o
9.50o/o
ll.50o/o
9.50%
9.50Yo
12.s0%
ll.00o/o
46.25o/o
47.62%
47.690/o
34.92o/o
22.22Yo
46.670/o
42.82o/o
5.09%
4.52%
5.48Yo
3.32o/o
2-l1o/o
5.83o/o
4.71o/o
4.44o/o
4.7lYo
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 4,p.3 of7
o
o
O Intermountain Gas Company
Selected Natural Gas Distribution Companies
Earnings Growth Rate Estimates
t/2 U2
Comoanv Ticker
Zacks 5-Yr
Eamings
Growth
Yahoo
Finance!
Eamings
Growth
Weighted
Average
Atmos Energy Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey lndustries, Inc.
Southwest Gas Corporation
WGL Holdings,Inc.
ATO
SR
NJR
NWN
SJI
swx
WGL
6.60%
4.600/o
6.50o/o
4.00%
6.00%
5.$OYo
7.30o/o
6.40%
4.52o/o
6.50o/o
4.00o/o
6.00%
4.00%
8.00%
6.50o/o
4.s6%
6.50o/o
4.00o/o
6.000/o
4.50%
7.650/o
Average
Median
5.71o/o
6.00Vo
5.630/o
6.00o/o
5.67o/o
6.00o/o
Source: Yahoo Finance! andZacks Investment Research as of May 31,2016.o
o
ExhibitNo.05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 4,p.4 of7
o Intermountain Gas Company
Selected Natural Gas Distribution Companies
Blended Growth Rate Estimates
U2 U2@Company Ticker Growth Growth
Weighted
Average
Atmos Energy Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Industries, [nc.
Southwest Gas Corporation
WGL Holdings,Inc.
ATO
SR
NJR
NWN
SJI
swx
WGL
s.09%
4.52o/o
5.48o/o
3.32%
2.tt%
5.83o/o
4.71%
650%
4.560/o
6.50o/o
4.00o/o
6.00o/o
4.50o/o
7.650/o
5.79o/o
4.54%
5.99o/o
3.660/o
4.060/o
5.17%
6.180/o
Average
Median
4.44o/o
4.71o/o
5.67o/o
6.00o/o
5.060/o
5.17V"
Source: Schedule ,page 3 of8, and Schedule 4, page 4 of8
o
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 4,p.5 of7
o
o
o
Intermountain Gas Company
Selected Natural Gas Distribution Companies
Basic DCF Calculation
Dividend
Yield
Dividend
Yield x
Expected
Growth
Ratel+
Atmos Enerry Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
High
3d Quartile
2'd Quartile (Median)
l$ quartile
Low
Ticker
ATO
SR
NJR
NWN
SJI
swx
WGL
2.44o/o
3.llo/o
2.80o/o
3.620/"
4.12o/o
2.7z%o
2.85o/o
2.54o/o
3.20o/o
2.91o/o
3.71%
4.27o/o
2.80o/o
298Yo
6.50%
4.56%
6.500/o
4.00Yo
6.O0Yo
450Yo
7.650/o
9.04%;o
7.760/o
9.41o/o
7.7l%o
t0.27yo
7.30o/o
10.630/o
10.630/o
9.84%
9.04Yo
7.73o/o
7.30Yo
1.04
1.04
1.04
1.04
1.04
1.04
1.04
9.400/o
8.070/o
9.79o/o
8.020/o
l0.68Yo
7.59%
ll.060/o
rt.06yo
l0.24Yo
9.40Yo
8.04o/o
7.59vo
Secondary
Market:
Primary
Market:
Investor
Required
Retum
Flotation
Cost
Adiustment
Cost of
Capital
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 4,p.6 of7
o
o
o
Intermountain Gas Company
Selected Natural Gas Distribution Companies
Blended Growth Rate DCF Calculation
Ticker
ATO
SR
NJR
NWN
SJI
swx
WGL
Dividend
Yield Rate
5.79o/o
4.54o/o
5.99o/o
3.660/o
4.06%
5-l7o/o
6.18o/o
Yield x Growth
l+
Atrnos Energ;r Corporation
Spire, Inc.
New Jersey Resources Corporation
Northwest Natural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings, Inc.
High
3'd Quartile
2od Quartile (Median)
I't Quartile
Low
2.44o/o
3.llo/o
2.80%
3.620/o
4.12o/o
2.72o/o
2.85o/o
2.53o/o
3.20o/o
2.90o/o
3.70o/o
4.22o/o
2.81o/o
2.960/o
8.32%
7.74o/o
8.90o/o
7.360/o
8.28o/o
7.97o/o
9.14o/o
9.14o/o
8.610/o
8.28o/o
7.860/o
7.360/o
1.04
1.04
1.04
1.04
1.04
1.04
1.04
8.660/o
8.05o/o
9.25o/o
7.660/o
8.610/o
8.290/o
9.50o/o
9.50o/o
8.950/o
8.610/o
8.17o/o
7.660/o
Market:Market:
Investor
Required
Retum
Flotation Cost Cost of
ExhibitNo.05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 4,p.7 of 7
o
BOND YIEID PLUS RISK PNEMITM
Aa.gp 30-,qtoAnbrizc U.S.
d N.bEl TMrry RiltG6ROE Bod PEciu
a
t$2.t
t992.2
t992.3
t992.4
1993.1
t993.2
1993.3
1993.4
l994.l
1994.2
1991.3
t994.4
1995.2
t995.3
1995.4
1996.1
t996.2
1996.3
19d6.4
1997.t
1991.2
1997.3
t997.4
1998.2
1998.3
1998.4
1999.1
1999.2
1999.4
2000. I
2c0n.2
2m0.3
2000.4
2001. I
20ot.2
2m1.4
20d2.1
2N2.2
2fi2.3
2U2.4
2003. I
2003.2
2003.3
2003.{
2N4.1
2004.2
2004.3
2004.4
2005. I
2005.2
2005.3
2005.d
2006.1
2m6.2
2006.3
2m6.1
2m7.1
2007.2
201.3
2U1.1
2m8.1
2004.2
2m8.3
2008.4
2009. l
20/)9.2
2009.3
2009.4
2010.1
2010.2
2010.3
2010.4
201 l.t
2011.2
201 1.3
20t 1.4
20t2.t
2012.2
2012.3
2012.1
2013.1
20t3.2
2013,3
2013.4
2014.1
20t1.2
2014.3
2014.4
20t5.1
2015.2
2015.1
2015.4
2016.1
20t6.2
12.42y.
11.98%
tt.9ly.
tt.92y.
tt.7syo
tt.1to/"
tt.40yo
tt.t2y.
tt.t2!h
l0.tt%
r0.t
11.53%
I 1.00%
tt.0w.
tt.6t%
rt.45%
10.t8%
t1.25/o
tt.tgy.
ll.3l70
tl.1w.
t2.w.
to.92.yo
tl.37'/ttt.ltyn
tl.69.h
fi.a2./o
1125%
10.38./o
10.6./0
il.03%
r1.31
t2.10/.
ll.3t%
t0.15%
to.65y.
lo.61y.
ll.64V.
I 1.50%
ll.0l%
I 1.38%
tt.369.
to.6tyo
10.E4%
tt.o6Yt
to.510/o
to.37yo
10.&vo
to.65r/0
to.54%
to.170/n
to.32yo
10.6t%
to.@/.
to.34lo
t0.tlu.
t0.s2y.
lo.l3y.
10.03%
to.t2y.
r0.3t%
lO.l1/c
10.55%
t0.34y.
to.24yo
l0_1170
9.EEo/o
t0.3tyo
n.24r/o
9.99/o
t0.43yo
to.o9yo
10.t0%
9.t5%
9.650/o
9.44./.
9.63
9.A3
9.75U.
10.06%
9.57/c
9.17
9.@/.
9.43
9.51E
9.a4E
9.45V.
rc.2A9.
9.41%
9.43v.
9.75Yt
9.6ay.
9.44v.
9.42y.
1.a4ro
1.48/.
1.42Yo
7.546/0
7.01%
6.fiYo
6.230/.
6.2l%o
6,6y.
7.45%
7.55Vc
7.95%
6.4?%
6.66/.
6.14Y.
6.3
6.92:9.
7.OW.
6.54y.
690A
6.tt%
6.44o/o
6.O4y.
5.1Yao
5.329o
5.ttyo
5.43./o
5.42./o
6.3t /o
6,t5yo
5.95%
5.18/n
5.62yo
5.42/t
5.17y.5.2t.
5.55y.
s.5w.
1.96y.
1.939.
1.1W.
4.57%
5.t5%
5.t19.
4.t6%
5.3ty.
5.|lYo
4.A1yo
4.694/0
4.34o/o
4.431o4.6%
4.69./0
5.19./.
4.9C%
4.1e/n
4.&%19*/.
1.45%
1.53y.
4.349.
1.57%
1.11U.
3.4
3.62y.
4.230/.
4. t8%
4.35yo
4.sv/o
4.2@/o
3.73yo
4.140/6
4.53Vo
4.33o/o
3.54yo
3.030/.
3.t2%
2.U%
2.6W.
2.t1/o
3.12/o
3.22y.
3.61y.
3.tllo
3.5*A
3.3E96
3.20p4
2.9e/.
2.45y.
2.92Vo
2.9tyo
2.97y.
2.6Vo
2.510/.
4,58,/o
1.1W.
4.49/o
43e/o
4.74%
4.tSlo
5.17/o
4.92%
4.46y.
3.3
3.31%
3.Stp/o
a.r3%
4.4W.
5.47
5.UoA
3.95y.
1.25/.
1,651h
1.1ty.
4.a2q.
5.56%
LATvo
5.519o
6.0Y/.
6.59./o
53f/o
5.430/0
4.060/0
4.50/o
5.otv"
5.56%
6.ltyo
5.96v"
1.9E%
5.44V.
5.t2%
6.0w.
6.51y.
5.08%
6.6t9.
6.AW.
3.46%
5.73y.
6.2Wo
5,27ya
5.36o/o
5.19h
5.96yo
6.194/o
6.041o
5.66./0
5.gy/o
5.4lyo
5.${yo
5.45/o
5.71%
5.tlPA
5.1?A
5.59/c
6.U%
5.@.
6.t2%
6.A59.
6.639.
s.t7%
5,70yc
5.95y.
5.650/o
5.1to/o
6,1oyo
5.95Yo
5.510/.
5.5lYo
6.llYo
6.a1Yo
6.51o/.
7.OA/.
7.O1y.
7.lt/o
6.15/o
6.25y.
5.93%
6.02%
5.95y.
6.45) .
6.25%
13E%
1,O29.
6.52%
6,E4yo
6.7 tyo
6,A3vo
6.AAyo
ExhibitNo.05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 5,p.1 of2
o
Av@gc 10.6{7. 5.01% 5.63%
-@-
o BONO YEI.' PLUS RISK PREMIUM
ist
a&
aaa a
a
aa
a
a
a
SI'MMARY OUIPUT
@
Multiple R 0.EqD2
R S$uE
Adiu$ed R sql6
Strldad Em.
0.79373
0.79149
0.00413
0.00002
U.S. Gft 3Gy6T@ 4.5632 O.O29932 -18.82 0.0@00 4622637 4.503712 4.627631 4.503112
T@sury RisL
ROE
obsMim 94
R6idnl
Tolel
0.00157
ClIm 30-day aveBgc of 3clsr U.S. TMury bo{d yield [4]N@ffi pojd.d 30-}te U.S. TMUry bond yi€ld (Q2 2016 - Q3 2017) [51
Prcid€d 3o-B U.S. Tt@ bond yicld (20 l8 - 2022) 16l
2.650/o
3.O80/o
43e/.
6.96o/o
6.72.04
6.O3y.
9.61o/o
9.8070
t0.33yo
MEAN 9.91y.
]g!si-[t] Sore: Rcgul8tory Rsarh Assiatd
[2] So@: Bl6n6.A PDfNioEl, qundly boDd yields e thc daily e@gp of *h tladiDg &y itr t]. qlffi
t3l Equls tU - t2l
l4l Soc: Bl@dcrt Prcf€$io8l
[5] So@: BIE CIip Fimjal Fol@, Vol. 3J, No. 6, ,@ l, 2016, d 2
[6] So@: BIE Chip Fi@ial Foffi, Vol. 35, No.6, Je l,2016, d 14
t7l S@ NoB [4], lsl .rd t6l
[8] Equab 0.084532 + ({.563rm x [7])
t9l E4ul! t7l + tEl
v2
93
o
u.s.
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 5,p.2 of2
o
o
Intermountain Gas Compeny
Mlrket DCF Cdculetion s of May 31, 2016
trl lzt t3l I4l
Smndary
Mtrkd
Dividad lnv6torDividad Yield x Exp€ted Growtl Required
Yield (l + 0.6259) RaleG) Retum
s&P 500 2.9./"2.69./.9.U./.t2-t3./"
Mukel
ComDdv Tickq
Mukel Capitalizalio*
Capitalizarim- Weighted B6t
Pe.c@l of Weighled Lmg-Tem
Toral M[kd CMmt Dividild B6t tng-Tem Dividmd Gro*thCmiblizdim Yield Growlh Esimde Yield EstiMe
Sha6
OulsUnding
(millim)
Mukei
Capilllizdion
($millim)Prie
o
Alw Inc
Ly@dellBdel Industris NV
Aftrica Expr6s Co
Vqizm C(muicatim Inc
Br@dcmLtd
Bcing CdThe
Caterpild Inc
JPMorgu Chse & Co
Chevron Corp
Co-Cola Co/The
Abbvie Inc
Walt Disnsy Co/The
Extra Sp@ Stonge lnc
EI du Pot de Nemos & Co
Eum Mobil Cop
Phillips 66
Gaqal Elsfic Co
HP Inc
Home Depd IndThe
Intmali@a.l Bwin6s Mrchho Corp
Cdcho R6ou6 lnc
Jolmon & Joh6on
McDonald's Corp
Mqck & Co Ioc
3M Co
Affii@ Wde. Worlis Co Irc
Ba* of Awie Corp
CSRA Inc
P6zer Inc
Prcter & Gmble CdThe
AT&T Inc
TraleleB C6 lndThe
United Teclmologie Corp
ADalog Devices lnc
Wal-Man Stor6 Inc
Cisco SysteG Inc
htd Corp
Gaqal Moto6 Co
Micr6oft Corp
Dolh Gsqal Corp
Icnder Morgm Inc/DE
Citigroup Inc
Americm lr{matima.l Group Inc
Hocywell Intemalimal Inc
Altria Croup Inc
HCA Holdhgs Inc
Under Amou Inc
Intmational Papq Co
Hrylett P&kad Entqprise Co
Abbotr Labqdqi6
Afl& Inc
Air ProducE & Chemicals Inc
Roral Ceibbem Cruiss Ltd
Ameri@ El@tric Power Co Inc
H6s Corp
Araddko PerolM Corp
A@PLC
Apache Cory
Archer-Dmiels-Midland Co
AGL Resoue Inc
Aulomatic DM Pr@sing Inc
V6isk Aralrtis Inc
Auozme Ift
Avery D@ison Corp
Baker Hugh6 krc
BaI Cop
Bek ofN* York Mellm Corp/The
LYB
AXP
vz
AVCO
BA
CAT
JPM
cvx
KO
ABBV
Dts
EXR
DD
xoM
PSX
GE
HPQ
HD
IBM
cxo
JNJ
MCD
MRK
MMM
AWK
BAC
CSRA
PFE
PC
T
TRVUfi
ADI
wNfr
csco
INTC
GM
MSFT
DG
KMI
c
AIG
HON
MO
HCA
UA
IP
HPE
ABT
AFL
APD
RCL
AEP
HES
APC
AON
APA
ADM
GAS
ADP
VRSK
AZO
BHI
BLL
BK
l,ll5.t
426.7
951.0
4,O76.3
390.4
637.0
583.9
3,656.7
1,8t4.7
4,326.2
t,617.4
1,622.4
t25.2
E73.5
4,146.6
525.6
t,726.7
1,244.O
%0.0
131.6
2,750.6
477.9
2,768.0
@6.5
t77.7
t0,27t.9
t63.3
6,06t.E
2,66t.9
6,156.0
836.9
307.4
3,138.8
5,029.7
4,'t2Z.O
1,539.8
7,860.5
283.8
2,231.6
2,934.9
l,t 19.0
762.t
1,956.4
391. I
183.1
4tt.2
1,7t6.6
1,469.2
4t4.O
216.1
491.3
3t6.7
5I0.4
4.9
378.5
5E7.6
t20.7
455.5
16t.2
29.9
49.2
437.9
l4l.E
t,o77.t
9.27
81.36
65.76
50.90
I54.36
t26.15
72.51
65.27
101.00
44.@
62.93
99.22
92.91
65.41
89.02
80.36
30.23
13.3E
132.12
153.74
12t.34
1t2.69
122.M
56.26
168.32
74.t0
,4.79
24.77
34.70
81.04
39. l5
I 14. t4
100.5E
58.50
70.78
29.05
31.59
3t.28
53.00
E9.90
tt.0t
46.57
57.8E
113.83
63.U
1E.02
37.73
42.16
18.41
39.63
69.46
142.(A
'17.39
64.13
59.93
51.86
109.27
57.14
42.11
65.80
87.84
79.39
762.20
74.38
46.38
12.30
42.M
t2,t9l
34,7t9
62,540
207,4t3
@,270
80,359
42,338
238,670
t90,355
t92,94a
101,780
t@,979
I 1,641
57,136
369,13r
42,236
277,945
23,103
164,358
t41,585
t5,94
309,970
t07,l5l
t55,729
102,089
13,169
t5t,922
4,(N5
210,450
2t5,716
241,007
33,374
84,172
17,9E0
222,162
l,16,l l3
l49,l6E
48,166
416,605
25,512
4,347
136,680
4,770
46,'t52
124,507
30,5 r0
6,910
17,335
31,705
58,222
28,756
30,422
t6,658
3r,803
18,981
26.471
28,948
21,629
25, r3l
7,941
40,0t4
13,351
22,759
20,310
t0,252
45,302
0.077 tyo
0.2197%
0.395ao/o
t.3t30vo
0.3814%
0.50E5%
0.2679%
|.51040/0
t.2M6%
1.221ff/o
o.644to/o
|.o1870/o
0.o7370/0
0.36160/0
2.33600/o
0.26730/o
L7592o/o
0.1462./o
t.$Nto/o
0.93400/0
0.00000/0
l.96160/o
0.67E1%
0.9855%
O.(46lo/o
0.0E330/o
0.96t40/o
O.02560/o
l.33lEo/o
1.365t%
t.52520/0
0.21120/0
0.53270/o
0.lt3E%
t.4059%
0.9U7Yo
0.9440Vo
0.3Mao/o
2.6364%
o.t6t40/o
o.25530/0
0.86500/0
0.4@90/o
0.54900/0
0.78790/o
0.0000%
0.0000o/o
0.1@70/o
0.20060/o
0.36450/0
o.ta200/o
0l9st%
0.1o540/o
0.20t30/o
0.0000%
0.16750/o
0.t8320/o
0.13690/o
0.1590%
0.0503%
0.25320/0
0.0000o/o
0.0000o/o
o.o4200/o
o.t2850/o
O.0(A9o/o
o.24670/o
t.29450/o
4.t790/o
l 1640/0
4.rA0to/o
1.26980/0
1.4562%
4.2477o/o
2.94t60/0
4.23760/0
1.t19%
3.623to/o
1.43t20/o
3.3559%
2.323ao/o
3.31%
3.t359%
3.O133o/o
3.707%
2.089%
3.U250/o
nls
2.8396%
2.9t66%
3.27050/0
2.63780/o
2.02430/o
t.35230/0
1.6t490/o
3.45820/0
3.3U50/o
4.90420/0
2.34ao/o
2.62480/0
2.E7 tEo/o
2.82570/o
3.58o/o
1.29220/0
4.85930/0
2.7170/o
t.t t230/o
2.76550/o
0.42950/0
2.2ll5o/o
2.090Eyo
3.55120/0
tla
tl^
4.t746yo
Ll9t t%
2.62430/o
2.361 to/,
2.1t7%
l.93a2o/o
3.4@5%
l.686Yo
0.3857%
t.2080/0
1.750t%
2.8057%
3.22t90/o
2.4t35%
nlailt
2.2U*/o
l.46610/o
0.7192%
1.6t67%
5.OO%
5.667%
a.20yo
3.9520/0
t5.t42%
t2.080/o
7.2250/0
4.m60/o
7.375o/o
5.120/o
12.N90/o
to.o1 50/o
7.030/0
a.250/o
t1.5230/0
6.8030/0
9.9to/o
3.7630/0
13.4690/o
3.5430/0
25.000/0
6.036%
10.31 l%
5.70o/o
9.toyo
7.34o/o
7.90yo
10.00%
6.20Yo
6.25yo
4.25%
7.1250/0
9.556y.
a.92o/o
2.9t%
4.7670/0
8.5t70/o
9.5a30/o
4.460/0
t3.uayo
t4.65%
9.91o/o
9.500/0
9.320/o
7.64an/o
to.750/o
22.5610/o
7.500/o
6.4110/o
I 1.733o/o
4.640/"
8.t670/"
24.a67o/o
5.0/.80/0
(20.0)o1i,)
8.3330/0
ll.23o/o
7 000/0
6.2850/0
6.00o/o
10.2460/o
t2.000/0
I t.930/o
a.200/o
14.000/o
4.400/0
9.5610/o
0.001%
0.00920/0
0.0070/0
0.05830/o
0.00480/0
0.01760/0
0.0tt40/o
0.o4440/o
o.o'to/o
0.0383%
0.o2330/o
0.o1460/0
0.00250/0
0.oOuo/o
0.07870/o
0.0084%
0.0535%
0.00540/o
0.02t70/o
0.034%
nla
0.0551%
0.0198%
0.03220/0
0.0t70/o
0.00t70/o
0.0137o
o.00040/o
0.M6to/o
o.045to/o
0.074a%
0.0050/o
o.ot40/o
0.0033%
0.03970/0
0.033 I o/o
0.03lLo/o
0.01480/o
O.07 160/o
0.001E%
0.oo1to/o
0.oo170/o
0.0091 o/o
0.01 l5%
O.O28o/o
nh
nla
0.0o460/o
0.OO24o/o
0.00v10/o
0.0043%
o.0047yo
o.0020/o
0.007yo
0.00o/o
0.00060/0
0.oo220/o
0.0024%
0.uo450/o
0.00r6%
0.0061 o/o
ry'8
ry'a
0.0009%
0.00t90/o
0.0005%
0.0046%
0.0039./o
o.01250/o
0.03250/o
0.05 r9%
0.0578%
0.M|40/o
0.01940/0
0.M35yo
0.0EEEo/o
0.M98%
0.a7 40/o
0.1026yo
o.N520/o
0.0298%
0.2692yo
o.ota2o/r
0.17 56Yo
0.0055%
0.t40to/.
o.0331%
0.00%
0.tLa4%
0.c699%
o.o562yo
0.05t80/o
0.0061%
o.o760/0
0.N260/o
0.08260/0
0.0t530/o
0.06480/0
0.015%
0.0509%
0.0101%
0.u090/o
0.0E1 l%
0 08uyo
0.02920/0
0.223yo
0.424%
0.03740/o
0.08570/o
0.03E9%
0.05t2%
0.M03%
0.0070
0.00%
0.N82%
0.ot29yo
0.u32%
0.00E4%
0.0t 59%
0.0262%
0.01020/o
0.ooyo
0.0140/o
0.0206%
0.0096%
0.o|yo
0.003%
O.0260/o
0.00%
0.oe/o
0.N34%
0.018%
0.N29/o
o.o274yo
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 6, p. I ofl0
o
o
Intermountain Gas Company
Market DCF Calculetion u of May 31, 2016
ilI I)t Ilt t41
S$ondary
MarLet
Dividmd Inveslor
Dividqd Yield x Expcted Gros,th Required
Yicld (l +0.6259) Rare(s) Rem
s&P s{m 2,540/o 2-690/.9.tA'/o 12.l3o/c
t5l t6l t7l ISI nol It 1l I 121
Ticks
Shue
Outsteding
(millim)
Mdlet
Capitalizdim((frilli^n\Pri@
MEketMuket Capitalization-
Capitalization- Weighted B6t
Per6t of Weighted Long-Tem
Total Msket Cwal Dividqd B6t L@g-Tm Dividod Grouthacnitclizrdd Yi.ld Gr6dh E.tim,le Yi.ld F,(timde
o
CR Bdd krc
Buter Intmati@al Inc
B{tm Dicki6m od co
Berlshi.e Harhaway Inc
86l Buy Co Irc
H&R Blmk Inc
Bctm Scientific Corp
Bristol-Myen Squibb Co
Brom-Fol]@ C6p
Cabot Oil & G6 Corp
Cmpbell Soup Co
Km6 City Southm
Cmival Corp
Qofro Inc
Cmhr) Lirili Inc
Cigm Corp
UDR Inc
Frotier Cmmi@tioE Cqp
Clorox CdThe
CMS Energy Corp
ColgdePalmolive Co
Comqi€ Inc
CA Inc
CoAgra Foods Inc
CGolidated Ediso Inc
SL Green Realty Corp
Comiry lnc
Cumiro Inc
Deaher Corp
Tuget Corp
D@rc & Co
Domini@ R6our6 IndVA
Dover Corp
Dow Chemical Co/The
Dulie Energy Corp
Eaton Corp PLC
Ecolab Inc
PerkinElmer Inc
EMC Corp/MA
Eme6on ElrcIic Co
EOG ResowG Inc
Entergy Corp
Equifd Inc
EQTCorp
XL Group PLC
FedEx Corp
Mac1's Inc
FMC CoA
Ford Motor Co
NextEra Energy lnc
Frmklin R6ouces Inc
Freepo(-McMoRm lnc
TEGNA lnc
Gap hc/The
Gtreml D)nuics Corp
G@eral Mills lrc
Gquine Paru Co
WW Grainger Inc
Hallibmm Co
Huley-Davidson lnc
BCR
BAX
BDX
BRK,ts
BBY
HRB
BSX
BMY
BF/B
coG
CPB
KSU
CCL
QRVO
CTI-
CI
UDR
FTR
cLx
cMs
CL
CMA
CA
CAG
ED
sLc
GLW
CMI
DHR
TGT
DE
D
DOV
DOW
DUK
ETN
ECL
PKI
EMC
EMR
EOG
ETR
EFX
EQT
XL
FDX
M
FMC
F
NEE
BEN
FCX
TGNA
GPS
GD
GIS
GPC
GWW
HAL
HOG
HAR
HRS
HCP
HP
HSY
SYF
HRL
73.3
552.3
212.2
t,255.6
324.1
224.4
1,356.9
t,669.3
I 15.5
465.0
309.1
108.0
562.t
t27.5
546.1
256.5
267.t
I,173. I
t29.3
280.0
E93.0
175.1
4t7.5
436.4
704.2
t00.2
1,075.3
170.4
68E.7
5E9.3
314.3
6t6.2
t55. I
\122.4
688.8
458.0
293.3
109.0
t,953.2
643.4
550.3
11a.7
I 19.0
t72.7
243.4
264.4
308.4
r33.8
3,902.0
461.4
584.9
t,252.t
217.6
397.9
305.6
594.4
149.6
61.3
859.3
I 8l.l
70.6
t24.7
467.1
108.0
152.8
t33.9
529.9
219.04
43.16
166.45
140.54
32.17
21.36
22.71
71.70
98.07
23.97
60.57
93.10
41.14
50.97
27.t2
128.1 I
36.03
5.t7
t24.54
4t.82
70.41
47.t0
32.32
45.70
73.26
101.36
20.89
114.47
9E.36
6E.78
82.29
72.25
66.75
51.36
78.23
61.63
tt7.24
54.75
27.95
52.O2
E1.36
75.92
t25.73
73.25
34.35
t64.91
33.2t
47.49
13.49
120.12
37.35
r 1.08
22.96
17.99
l4l.t7
62.78
96.92
22E.35
42.t8
46.39
78.24
78.77
32.47
61. l5
92.45
31.20
34.41
16,(x0
23,a36
35,321
176,462
to,426
4,793
30,814
I 19,6E9
11,329
I 1,t46
t4,725
t0,054
26,836
6,500
14,809
32,862
9,625
6,065
t6,625
I 1,708
62,871
8,249
13,492
t9,944
22,243
10,160
22,464
19,501
67,740
40,530
25,860
44,522
10,356
57,66E
53,884
28,227
34347
5,969
54,592
33,467
44,771
13,570
t4,964
t2,653
9,734
44,282
10,242
6,352
52,63E
55,429
2t,847
13,87.1
4,996
7,158
43,362
31,3t7
14,501
14,003
36,U4
E,,+01
5,520
9,825
15,353
6,@1
l4,lt3
26,0IE
18,234
0. I 0l 60lo
0.r508%
0.2235o/o
0.0000%
o.06,6CP/0
0.03030/o
0.0000yo
0.7574o/o
O.07 l7o/o
0.0705o/o
0. I I 85olo
O.6360/o
0.1698%
0.0000o/o
0.0000p/o
O.208ff/o
O.0609/o
O.0384o/o
0.10520/0
0.07 4 lo/o
o.3919/o
0.0522o/o
0.0854%
0.1262%
0.141ff/o
0.M43%
0.t4220/0
0.1234o/o
0.42E1%
0.25650/0
0.1631%
0.2at70/o
0.06550/o
0.3649/o
0.341y/o
0.t7860/0
0.2176%
0.0318%
0.3455o/o
0.2ttEyo
0.00000/o
0.08590/o
0.09470/0
0.0E01%
0.06t60/o
0.28020/0
0.064ao/o
0.Mo20/o
0.3331o/o
0.350E%
o.t3a30/o
0.0000o/o
0.03t60/0
0.M530/o
0.2744o/o
o.23620/o
0.091E%
0.0E86%
o.22940/o
O.O532o/o
0.0349/o
0.0000P/o
o.@1T/o
0.0000P/o
0.089E%
0.@00plo
0.ll54o/o
O.$a3o/o
t.2M80/o
l 5E6to/o
ila
3.4t150/o
3.7453o/o
nla
2.ttwo
1.386E%
o.333ao/o
2.06Mo/o
t.4t1ao/o
2.93260/o
nla
7.96460/o
0.03120/o
3.215%
8.t23ao/o
2.4a950/o
2.9651%
2.21560/0
t.86840/o
3.t559%
2.1882%
3.6582%
2.84t40/o
2.585o/o
3.4070/o
0.6507%
3.256Eo/o
2.9t65%
3.47540/o
2.51690/o
3.5A260/0
4.2ta30/o
3.6995yo
t.t94t%
0.5114o/o
t.645ao/o
3.65240/0
0.a2350/o
4.47a4o/o
1.M99/o
0. I 6380/o
2.3294/0
o.60620/0
4.54680/0
t.389E%
4.4177o/o
2.89710/o
1.92770/0
nla
2.$q/o
5.1t40/o
2.t4280/0
2.9309/o
2.11360/0
2.137 lo/o
t.7070/o
3.0t79/o
l 78940/0
2.539/o
6.9973o/o
4.4971%
2.5tt60/0
nla
| 6a560/.
to.75%
I 0.500/o
I t.501Vo
1.t0%
10.18%
lt.00%
1.251%
20.5560/0
6.92%
40.785yo
7.3t5vo
7.775%
17.007d/o
15.4980/o
( l.l87or)
8.623%
6.725%
I t.550/o
6.560/o
6.00yo
a.3550/o
6.5470/0
5.500/0
7.750/o
3.140/o
4.a50/o
12.3370/0
4.260/o
I 1.9750/o
10.352%
7.440/o
6.450/o
t0.47 50/o
6.000/o
4.71o/o
8.4170/0
12.3570/0
t9.183%
t0.780/o
7.325o/o
( I (r -<tio1o)
o.750/o
t2.2330/0
25.o$/o
9.Wo
13.0560/0
9.6670/0
9.5330/0
6.670/o
6.423%
6.tq/o
(1.16.01)?i,)
8.033o/o
4.05o/o
7.650/o
to.t60/0
6.325o/o
9.360/o
t3.t5%
I t.0870
17.50%
ola
t.2t5vo
(t.1.pi6)
9.t75vo
7.t630/o
5.900/0
0.000470
0.0018%
0.0035%
ala
0.OO23o/o
0.00t l%
nla
0.0161%
0.001%
0.0002yo
0.0o24o/o
0.0009%
0.N50/o
iln
0.No/o
0.0001 o/o
0.U)2o/o
0.003 l%
0.00260/o
0.0022o/o
0.0088%
0.001%
O.OO27o/o
0.00280/0
0.OO52o/o
0.001 8%
0.00370/o
0.0042o/o
0.O028o/o
0.00840/o
0.0048%
0.0109%
0.001 60lo
0.013 l%
O.Ol44o/o
0.00660/o
0.00260/o
o.om20/o
0.o0570/o
O.O077o/o
0.00olo
0 0038o/o
0.001%
0.0001o/o
o.o0t4%
0.00170/o
0.00290/o
0.0006%
0.014870
0.0toz%
o oo270/.
nla
0.0008%
0.0023%
0.0059%
0.06y/o
0.0025yo
0.001 970
0.0039%
0.00t6yo
0.0006%
0.000/o
0.0068%
0.00yo
0.0023o/o
n/8
0.0019%
0.01090/0
0.01580/o
0.0257%
0.N%
0.00670/o
0.0033%
0.No/o
0.15570/0
0.005%
0.0288%
0.0087./o
0.@490/0
0.o2E9%
0.00%
0.@o/o
0.0t79/o
0.0041%
0.o0440/o
0.00690/0
0.0044%
0.O332o/o
0.0034%
0.0047%
0.0098%
0.0044%
0.003170
0.o175%
0.00530/o
0.o5130/o
0.02660/o
0.0t220/o
0.ot82yo
0.o069yo
0.0219n/o
0.0r61%
0.015%
o.02690/0
0.N15%
0.03720/0
0.0155%
0.00yo
0.0@60lo
0.0l160/o
0.o2e/o
0.00550/o
0.03660/0
0.00630/0
0.0038%
o.02220/o
0.02250/0
0.0086%
0.00%
0.00250/o
0.0036%
0.021o/o
0.0240/0
0.00580/o
0.0083%
0.03020/0
0.00590/0
0.0061%
nla
0.O012'/o
0.00%o
o.N820/o
O.Wo
0.00680/0
Har]@ Intemational Indwtri6 Inc
Huis Corp
HCP Inc
Helmgich & Palne Ioc
Henlry Cor'The
Synchrcny Fimcial
Homel F@ds Corp
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 6, p. 2 of l0
o
O
a
o
Intermountain Gas Company
Merket DCF Celculetion es of Mey 31,2016
ilI I2t tll Idl
Dividad
Yield
Dividend
Yield x Expoted Gro$,th(l + 0.625a) Rde (a)
S@mddy
Muket
lnv6tor
Required
Rem
s&P 5{m ,.9./"2.69./.9.440/.l2-13./.
t5l l6l t7l t8l t9l Ir0l nll tl21
MdketMuket Capitalizati@-
Capitalizatis- Weighted B6t
Sha6 Marlet Per@t of Weighled tflg-Tem
Outsteding Capitalizalio Tdal Muket Cust Dividmd B6t LqB-Tm Dividod Groeth
Compry Ticker (millio) Prie (Smilliq) Cmitalizario Yield Grounh Estimare Yield Estioare
ArthuJGallagher&Co
Sm@d Hotels & Resoft Worldwide Inc
Mmdel* Int@lional Inc
CatqPoint Erergy IncHlrmLrc
Willis ToweB Wam PLC
llinois T@l Wqk Inc
IngeBoll-Red PLC
F@l L@ker Inc
Interpublic Croup ofc6 IndThe
litemalional Flavo6 & Fragmc6 Inc
Jeobs Enginqing Group Inc
JohBon Cotols Inc
Hs6brands Inc
Kellogg Co
Perigo Co PLC
Kimberly{luk Corp
Kimco Ralty Corp
Kohl's Corp
Or&lc Corp
Krcgs Coy'The
Legg M6@ krc
l4ggett & Plalt I0c
LmuCqp
Leucadia Natioal Co.p
Eli Lilly & Co
L Breds Inc
Lincoh Nstional Corptem Cdp
Lowes C6 Irc
Mmh&Mcl€llmC6krc
M6co Corp
Mattel Inc
S&P Global Im
Medmic PLC
CvS Health Corp
Micrm Tehnolos/ Inc
Motorola SolutioN lnc
Muphy Oil Corp
Mylm NV
Labomtory Co.p ofAmqica Holdings
Newell Bruds Inc
Ncwmont Mining Corp
Twoty-FiBt Cohny Fox Inc
N[<E Inc
Nisou@ Inc
Noble Enary Inc
Norfolk Southm Corp
Evemour@ Enerry
Nonhop GruImd Corp
Wells Fugo & Co
Nu@r Corp
PVH Corp
Oaidatal Perolem Corp
Omi@m Group Lrc
ONEOK Inc
Ows-lllinois Inc
PG&E Corp
Peker-Hmifin Corp
PPL Corp
Pepsico l!rc
Ex6lo Cop
C@@Phillips
Pultccroup Inc
Pimele W6t Capita.l Corp
Pihey Bows Itrc
AJG
HOT
MDLZ
CNP
HUM
WLTW
ITW
IR
FL
IPG
IFF
JEC
JCI
HBI
K
PRGO
KMB
KIM
KSS
ORCL
KR
LM
LEG
LEN
LUK
LLY
LB
LNC
L
LOW
HST
MMC
MAS
MAT
SPGI
MDT
cvs
MU
MSI
MUR
MYL
LH
NWL
NEM
FOXA
NKE
NI
NBL
NSC
ES
NOC
WFC
NUE
PVH
oxY
oMc
OKE
OI
PCC
PH
PPL
PEP
EXC
coP
PHM
PNW
PBI
177.t
169.5
1,552.1
430.6
149.0
138.4
359.4
257.5
t36. I
402.4
19.7
t2t.9
644.4
317.5
350.0
t43.2
360. I
4t9.6
185.2
4,149.9
953.8
t05.4
134.3
183.4
362.3
1,103.8
2E7.0
239.O
339.0
tt6.l
747.3
52t.2
332.7
340.4
264.6
1,401.0
1,074.0
1,037.0
174.6
172.2
508.4
102.4
478.0
530.5
1,095.7
1,331.5
121.5
429.6
295.7
317.2
1E0.5
5,077.0
317.9
81.0
763.7
237.4
2t0. I
l6l.9
496.0
134.7
616.9
t.444.4
921.7
t,234.4
346.0lll.l
188.6
48.33
73.43
44.49
22.53
172.51
124.0?
t06.03
66.81
55.92
23.90
129.00
50.69
44.15
27.O7
74.37
95.84
t27.M
28. l8
36.04
40.20
35.76
34.50
50.26
45.51
lE.l0
75.03
68.55
45.85
40.48
80.t3
15.40
66.07
32.64
3I-EElll.8l
80.48
96.45
12.72
69.27
30.91
43.34
t27.95
47.69
32.41
28.88
55.22
23.a6
35.75
84.06
55.24
2t2.67
50.'t2
48.51
93.E0
75.44
83.33
43.25
18.90
60.08
I 14.E4
38.54
t0t.l7
34.27
43.79
tE.76
73.59
18.63
8,561
t2,449
69,051
9,702
25,710
t7,723
3E,t04
17,201
7,6t0
9,617
10,283
6,t 80
24,46
t0,219
26,033
13,726
45,75t
I I,E26
6,613
166,825
34,107
3,636
6,751
8,358
6,55E
82,821
t9,674
10,958
t3,123
71,m4
I 1,509
34,438
10,861
t0,853
29,585
tt2,756
103,589
l3,r9t
I 2,095
5,323
22,033
t3,t02
22,794
I 7,195
3t,645
73,524
1,672
t5,35E
24,860
t7,523
34377
257.508
t5,423
7,@2
57,6t7
19,812
9,0E7
3,060
29,802
15,461
26,Ot9
146,132
31,5E6
54,229
6,492
8,179
3,514
0.0542o/o
0.0788%
0.437V/o
0.M\40/o
0.t6270/o
0.t22%
0.241to/o
0.r0890/0
0.0482%
0.06090/0
0.065 l%
0.0000%
o.t8t2%
O.6470/o
0.1641%
o.0E69/o
0.2895%
0.07 4ao/o
0.M220/o
t.05570/0
0.2tSao/o
0.023u/o
o.u210/o
0.0529/o
0.Ml5o/o
0.5241o/o
0.1245o/o
0.06930/o
0.00000/0
0.44930/0
0.0728Yo
0.2t79/o
o.0687%
0.M810/o
0.1872%
0.1136%
o.6556%
0.0000p/o
0.01650/0
0.0000p/o
0.0000P/o
0.0000p/o
0.14420/0
0.1088%
0.20030/o
o.46530/0
0.0000p/o
0.09720/o
0.t5730/o
0.|Dy/o
0.24290/o
|.62960/0
0.a)760/o
0.0481%
0.3u60/o
0.t2540/o
0.05750/o
0.0000%
0.1E86%
0.u)79yo
0.t65to/o
o.q248vo
o.t99y/o
o.3432vo
0.Mt to/o
0.051 8%
0.02220/.
3.t45%
2.042Eo/o
t.5284%
4.57 170/0
o.67Uo/o
t.49980/o
2.07 4$/o
t.9tsv/o
t.961to/o
2.51O50/o
1.73640/o
ola
2.62740/o
1.62540/o
2.6893%
0.60520/o
2.8967%
3.61960/o
5.5494%
|.4925yo
t.t7 450/o
2.5507yo
2.705q/o
0.35tt70
t.3at20/o
2.71890/0
3.50tto/o
2.t8t%
o.61760/o
1.747T/o
5.l ao/o
2.05E4o/o
|.16420/0
4.7679/o
t.287q/o
t.88870/0
t.76260/0
ila
2.36750/o
4.52930/0
nln
ola
1.59360/o
0.3085%
1.03E8%
1.t59/o
2.766to/o
1.11E9/o
2.40750/o
3.22230/0
t.692a%
2.9968%
3.092to/o
o.1599{/0
3.97610/0
2.640to/.
5.6A7q/o
nla
3.26230/0
2.1944o/o
3.9440/0
2.97520/0
3.1 I l1o/o
2.28360/o
t.gtv/o
3.39720/o
4.025ao/o
9.t630/0
7.2560/0
12.9860/0
4.Off/o
t3.t38%
2t.467%
7.450/0
I 625%
10.438%
8.00yo
10.50%
6.553%
9.2e/o
16.51 5o/o
5.823%
9.760/o
7.64%
5.673r/o
3.750/r
7.6y/o
9.9Mo/o
ta.360/0
10.00plo
E.150/o
ta.wo
tt.5t70/o
t0.940/0
I 1.80%
ila
16.558%
5.Uf/o
I t.6r8%
t4.476yo
10. l5%
10.00%
8.152%
t4.040/o
6.tu/o
5.27syo
ttla
9.411o/o
tt.2930/0
13.71n/o
6.t330/o
13.838%
13.9120/0
il^
I 0.00p/o
| 1.7670/0
7.t250/o
7.540/0
9.8t8%
8.20yo
6.355Vo
8.000/o
6.450/0
7.3P/o
7 00yo
4.00%
8.2t2%
4.7150/o
6.422%
4.5740/o
6.667%
t4.040/0
4.648%
14.$ff/o
0.00170/o
0.0016%
0.0M70/o
0.002to/o
0.001 l%
o.Nt70/o
0.0050/o
o.N2to/o
0.0009%
0.00150/o
0.001 l%
nlL
o.oo480/o
0.001 t%
0.0044%
0.0005%
0.0084%
0.0027yo
0.0023%
0.0158%
0.0025%
0.00060/0
0.0012vo
0.0N2%
0.00060/o
0.01430/0
0.0044o/o
0.00r5%
0.000/o
o.00790/o
0.0038%
0.0045%
0.0008%
0.0033%
0.00240/0
0.0135%
0.01 1670
nla
0.0018%
0.007o
nl.
nla
0.00230/0
0.0003%
0.o02to/.
0.00540/0
0.00o/o
0.001 lolo
0.0u4%
0.0036%
0.004to/o
0.0488%
0.0030/0
0.000 I o/o
O.Ol45o/o
0.0033%
0.0033%
tls
O.Or)620/o
0.0021o/o
0.0065%
0.027 50/o
0.00140/o
0.00780/o
0.000Eo/o
0.00t8%
0.000970
0.00570
0.0057%
0.05610/o
0.o0250/o
0.02140/o
0.o24lo/o
0.01 E90lo
0.0t05%
0.005%
0.00490/0
0.0068%
0.No/o
0.01670/o
o.0to10/o
0.0@60/0
0.00E5%
o.022to/o
0.00420/o
0.00t6%
0.oat2o/o
0.02t40/o
0.N420/o
0.o0430/o
0.0046Yo
0.00750/o
0.06M%
0.01360/o
0.00820/o
ola
o.07440/0
0.0036%
0.02530/o
0.00990/0
0.0070/o
o.0ta70/o
0.06250/0
0.0920/o
0.00%
0.0u%
nle
0.O0o/o
0.No/o
0.0t99yo
0.0067%
0.02770/o
o.06470/o
nla
o.0097yo
0.0185%
0.0079%
0.01 83%
0.16to/.
0.00E%
0.003 tolo
0.O292o/o
0.0081%
0.0A42o/o
0.00%
o.00750/o
0.008%
O.0079o/o
0.05 0/o
0.0091%
o.02290/"
0.005Eo/o
0.00240/0
0.003 I o/o
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 3 of l0
o
Intermountain Gas Company
Markct DCF Calculation as of May 31, 2016
tll 121 t3t l4l
Dividmd
Yield
Dividod
Yield x Expecled Growrh(l +0.625p) Rft(s)
Sewday
Muket
lnv6tq
Required
R€M
s&P s00 2.9./"2,69./c 9.tAo/o l2.l3./6
[sl [6] I7l I8l lel nol llll [t2l
Mmket
Sh{s
Milket Capitalizarim-
Cspitslizalion- Weighted Best
Pet@t of Weighred Lmg-Tem
Totd Maket Cr@t Diridqd B6t tog-Tem Dividmd Grosdrarnirilizrim Yield (.ro*1i Estime Yield Estirole
Outshding
Ticker (mllim)Pri@
M[ket
Capitslizario(tfrilli6nI
o
PNC
PPG
PX
PGR
PEG
RHI
R
scG
EIX
SLB
scHw
sHw
SJM
SNA
AME
so
BBT
LIjV
swN
swK
PSA
sTl
SYY
TE
TSO
T)O.l
TMO
TIF
TIX
TMK
TSS
TYC
ULTA
TJNP
UNH
tJNM
MRO
VAR
VTR
vFc
vNo
vMc
WY
WHR
WMB
WEC
xRx
ADBE
AES
AMGN
AAPL
ADSK
CTAS
CMCSA
TAP
KLAC
MAR
MKC
JWN
PCAR
cosr
STJ
SYK
TSN
AMAT
499.3
266.1
285.3
583.0
505.9
297.O
131.3
53.7
142.9
325.t
1,391.2
1,32t.7
92.5
119.7
5E. I
233.4
938.6
812.0
638.7
392.7
150. I
r73.4
501. I
563.5
235.6
120.0
r,004.2
268.t
393.5
126.0
661. I
120.7
1E3.6
425.5
62.6
841.0
950.8
237.8
847.6
95.2
338.1
417.0
188.8
133.2
747.1
76.0
750.6
315.6
1,013.0
500.2
659.0
75t.2
5,477.4
224.6
107.0
2,4t7.4
193.8
155.7
254.2
I 15.3
t72.9
350.5
439.0
244.3
374.0
300.5
t,0E9. I
89.14
107.6t
109.t6
33.30
44.75
129.67
41.59
69.62
69.9t
7t.63
76.30
30.58
291.09
129. l5
t6t.a2
47.a2
49.44
42.48
13.61
ll3.l8
253.11
43.42
48.1 I
27.54
7E.OE
60.60
3E.06
151.77
61.%
76.t2
61.63
53.70
42.62
233.0t
E4.19
r33.67
36.92
13.07
42.79
66.33
95.52
I t6.75
31.50
t74.62
22.t6
60.t4
9.97
99.47
I t.09
157.95
99.E6
5E.27
94.E0
63.30
99. l8
72.93
66.(X
97.07
37.98
55.75
148.77
7E.36
I I l.l6
$.74
24.42
.14,809
2t,650
31,339
t9,414
22,6q
3t,509
5,462
1 7tO
9,991
23.334
t06,l5t
40,417
,9U
t5,457
9,409
tt,t62
46,402
29,534
27,t31
5,368
16,990
43,989
2t,959
27,111
6,447
9,368
60,856
t0,232
7,E08
50,322
7,436
9,E60
18,135
t4,594
70,E07
t27,094
8,778
I 1,079
7,8E1
22,428
25,949
18,03r
15,550
23,533
t3,265
t6,633
18,983
10,100
49,756
7,308
I 18,655
546,976
t3,0E7
l0,l,l4
153,M4
t9,222
I 1,356
16,7E9lt,tm
6,568
t9,538
65,315
22,216
4t,572
19,168
26,597
0.28360/o
0. lEl3%
0.19a30/o
0.12290/0
0.14330/o
0.24370/0
o.03460/0
0.0237%
0.06320/0
0.14770/o
0.6714%
0.255E%
0.t704%
0.0E7ao/o
0.0595%
0.07060/0
0.29360/0
0.18690/o
o.t7t70/o
0.0000./o
0.10750/o
0.2784%
0. r3900/0
0.17t6%
0.04llo/o
0.0000%
0.385 l%
0.064ao/o
0.37ao%
0.0494%
0.31a50/o
0.047t%
0.0624./.
0.1Vao/o
0.0000%
0.44atn/o
0.8M3%
0.055670
0.0000%
0.0000%
O.l4l9o/o
0.1@50/o
0.tt41%
0.09a40/o
0.t4av/o
0.0E39%
0.0000%
0.1201%
0.0639o/o
0.00000/0
0.04620/.
o 7509%
3.46150/o
0.0000%
0.0&20/0
O.96A5Yo
0.t216%
O.O7l9o/o
O.l62Yo
0.0708%
0.0416vo
o.t236yo
o.4t330/o
0.1410%
o.2631%
O.l2l3o/o
o.t6a30/o
2.27320
1.485v/o
2.7307%
2.6673%
3.6648vo
2.2596Yo
2.t1594/0
2.3556%
3.2t990/o
2.68M%
2.6212o/o
0.9156Yo
t.1543%
2.O75lYo
t.5078%
0.7528%
4.5307Vo
3.O7950/0
0.94t60/0
nln
I.9$ao/o
2.8379%
2.1m8%
2.5774o/o
3.34060/o
2.56t5%
2.50a3%o
o.2to20/o
O.3953Yo
2.905to/o
l.361Yo
0.qa6%o
o.7449yo
1.924%
nla
2.613t%
1.4 20/o
2.16r8%
1.5302Yo
nla
4.40220/0
2.31480/0
2.63820/o
O.6a52%o
3.9365Yo
2.29070/o
11.55230/o
3.29230/o
3.t@30/o
nla
3.967 50/o
2.5324"/"
2.2a32o/o
nla
|.10760/0
t.73780/o
L65360/o
2.8520/0
t.Et7 to/o
|.77 t90/o
3.8qtE%
l.722o/o
1.2@90/0
L5824o/o
|.367 4o/o
0.9&70/0
t.63ao/o
6.U8%
4.500/0
7.llo/o
a.840/o
3.4280/0
7.935yo
tt.63%
9.920/0
5.80%
4.7590/0
7.2250/o
t9.00yo
17.700/o
t4.500/0
4.a00/o
10.304o/o
3.900/0
5.598%
9.083%
(ts.98%)
r0.50%
5.4E30/o
6.8t3%
t0.00%
5.000/0
({r 50396)
10.00%
7.3lo/o
I t.4250/0
a.3170/o
I t.5560/o
7.98o/o
| 1.000/"
13.00o/o
2t.000/0
l2.9l7o/o
t3.0t70/o
7.600/0
(1.4319'o)
12.050/o
5.120/0
t0.7680/0
5.450/0
23.080/0
t2.2670/o
17.040/0
\2 067oh')
6 00o/o
I 1.600/0
20.2860/0
4.9r80/o
't.97 to/.
I t.5630/o
20.96./o
I 1.95%
I 1.349o/o
t9.7670/0
5.550/o
It. n/o
9.t00/.
7.680/0
7.a33o/o
t0.7470/o
lO.A5n/o
12.4880/r
12.o250/o
l5.433o/o
0.00640/0
o.0027yo
o.o0540/o
0.0033%
0.00530/o
0.005570
0.0007%
0.00060/0
o.002to/o
0.0040/o
o.0t760/o
0.00230/0
0.002yo
0.0020/0
0.0009%
0.0005%
0.0133%
0.0058%
0.0016%
nli
o.002to/o
0.0079%
0.003%
o.0t)44yo
0.00140/o
0.00yo
0.00970/o
0.00O1 o/o
0.00t5%
0.00t4%
0.o0440/o
0.000+o/o
0.0005%
0.00220/o
nla
o.0tt1yo
o.ot20/o
0.0012yo
0.000/o
nla
0.OM2o/o
0.0039o/o
0.003%
0.00070/o
0.0059%
0.oot90/o
0.00o/o
0.oMo/o
0.O02o/o
nh
0.0018%
0 019%
0.O79o/o
O.0007o/o
0.0r 68%
0.0020/0
O.OO2o/o
0.0019%
0.oot3o/o
0.0016%
o.N2to/o
0.005%
0.o0220/o
0.00360/0
0.0011%
0.oo2ao/o
0.01720/o
0.01540/o
0.0141%
0.01090/0
0.00490/o
0.0t910/o
0.$Mo/o
0.00230/0
0.N310/o
0.0070/o
0.04t50/o
0.M86yo
0.03020/0
0.01420/o
0.$290/0
0.N730/o
0.01 l5%
0.0105%
0.01560/0
0 000/0
0.01 l3%
0.01530/0
0.0096%
0.01720/o
0.0021o/o
0.000/0
0.03E5%
0.N470/o
0.M470/o
o.cn4to/o
0.036E%
0.0038%
0.0069%
0.0t490/0
0.00o/o
0.0579o/o
0.t0470/o
0.N420/o
0.00%
0.00o/o
0.N730/o
0.0t770/o
0.uJ620/o
0.02270/o
0.01 E30lo
0.0t430/o
0.000/o
0.@720/o
0.N140/o
0.000/o
o.oo230/o
0.05990/0
o.40020/0
0.000/o
0.00770/o
0.1099o/o
0.0240/o
0.0040/0
0.0127o/o
0.00640/o
0.0a320/o
0.N970/o
0.u460/o
0.0150/o
0.03290/o
0.01460/0
0.0260/o
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Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 4 of l0
o
o
Intermount in Gas Company
Market IrcF Cdculation as of May 31, 2016
Ill I2l t3l t4l
DMdqd
Yield
Dividad
Yield x Exp*ted Grosdr(! + 0.625p) Rde (sl
Seondary
Ma*et
Inv6tor
Requfed
Rdm
s&Psm ,.s40/"2.690/.9.440/"
t6l t71t5l
t .tt/"
t8t Iel n0l nll It21
ComDW
Sh{6
Oubteding
Tickq (mili6)Prie
Ma*et
Capitalizarim
(Cmili@)
MuketMdket Capiralization-
Capitalizdi@- Weighted B6t
Perceol of Weighted Log-Tem
Total Mekd CM6t Dividod B6t LdU-Tm Dividod Grou,lh
Capitalizatio Yield Groslh Estitrure Yield Estinure
o
TWX
BBBY
AAL
CAH
CELG
CERN
CINFcvc
DHI
FLS
EA
ESRX
EXPD
FAST
MTB
FISV
FITB
GtLD
HAS
HBAN
HCN
BIIB
LLTC
RRC
NTRS
PAYX
PBCT
PDCO
QCOM
ROP
ROST
AN
SBUX
KEY
SPLS
STT
USB
SYMC
TROW
WM
cBs
AGN
WFM
sTz
XLNX
XRAY
zroN
ALK
NZ
INTU
MS
MCHP
CB
HOLX
CHK
CFG
ORIY
ALL
FLIR
EQR
BWA
NFX
URBN
SPG
EMN
AVB
PRU
7E6.4
t54.4
57E.2
325.E
714.6
338.1
164.5
370.9
130.4
301.6
632.5
lE2. t
288.9
159.0
222.3
761.7
1,331.8
124.7
19a.9
357.0
219.1
239.1
169.7
228.2
360.1
310.9
99. I
1,468.9
I01.2
401.8
103.1
1,4u.9
442.4
u6.3
395.9
1,726.4
612.3
24E.2
444.3
415.3
395.6
32t.O
176.4
255.5
234.2
204.6
123.3
417.3
255.9
t,937.O
214.E
464.5
274.E
6E4.6
529.0
96.5
374.4
137.6
365.5
2t1.6
19E.5
117.4
309.4
t47.E
137.2
442.0
15.66
44.75
31.9r
78.95
tos.52
55.61
69. l0
34.68
30.56
4t.13
76.75
75.55
4E.55
46.03
I 19.50
105.33
18.87
87.06
t7.29
t0.45
68.91
289.13
47.32
42.59
74.10
54.22
I5,EE
48.81
54.92
171.08
53.40
50.,{4
54.t9
t2.82
t.t0
63.06
42.82
17.36
77.06
60.95
55.20
235.75
32.35
153.15
47.39
62.t6
28.02
66.40
3 I.40
I06.66
27.3't
5t.68
t26.6t
34.4t
4.29
23.55
264.43
67.5t
31.15
69.21
34.03
40.77
28.53
t97.64
73.36
179.88
79.25
59,499
6,908
t4,449
25,723
81,736
18,801
I 1,366
1,106
I t,335
6,275
23,149
47,788
E,839
t3,291
19,000
23,414
14,4E1
115,948
10,885
E,34E
24,@t
63,466
t t,314
7,229
16,907
19,526
4,936
4,837
80,673
17,313
21156
5,20t
E0,,l0E
10,?99
5,687
24, 4
7i or<
1o,629
19,127
27,O78
93,253
10,3E5
27,018
r2,l t0
14,560
5,734
8,184
13,102
21,29t
53,016
I 1,102
58,808
9,595
12,457
25,506
25,274
4,247
25,296
7.406
E,092
3,349
61,152
10,M5
24,673
35,O29
0.37650/0
0.04370/0
0.0000%
0.16280/0
0.0000o/o
0.0000%
0.000070
0.m000/o
o.o1t7%
0.01970/0
0.0000o/o
0.00000/0
o.o5590/0
0.0842%
O.l202o/o
0.0000P/o
0.@11%
0.73380/o
0.06'894/0
0.052ao/o
0.15570/0
0.0000p/o
o.07 t60/0
0.0000P/o
0.t07tr/o
0.t2360/o
0.00000/0
0.03060/0
0.5 1050/o
0.t0960/o
0.1358%
0.00000/0
0.50E9/o
0.0683%
0.036e/o
0. I 5800/0
0.46780/o
0.M730/o
0.12100/o
0.t114%
0. t45 I o/o
0.00000/0
o.06j7%
0.17toP/o
0.07660/0
0.o92to/o
o.0363%
0.051E%
o.082q/o
o.t127%
0.33sso/o
0.0703%
0.3722%
0.0000P/o
0.0000p/o
0.07880/0
0.0000P/o
0.15994/0
0.027to/o
0. l60t%
0.0469/o
0.00004/0
0.00000/0
0.3a7e/o
0.06860/o
0.t56to/o
0.22170/o
2.1279/o
t.|73%
1.2535%
2.2744%
nla
ola
2.77a60/o
nla
t.041to/o
l.579to/o
ila
ila
l.647ao/o
2.6070/0
2.3431o/o
nla
2.7557%
2.1594yo
2.3370/o
2.6194Yo
4.9920/0
nln
2.7O5o/o
0.1878%
t.9433%
3.0985%
4.2aztyo
|.9668yo
3.4602%
0.10t4%
|.0112%
ila
t.457 5n/o
2.652to/o
5.45450/0
2.15670/o
2.382to/o
t.12ato/o
2.E030/o
2.69070/0
l.0a7o/o
nla
t.66920/0
1.04470/0
2.78540/0
O.49a7o/o
0.8565%
1.65660/o
3566q/o
1.t2sto/o
2.t9220/o
2.7a250/o
2.17990/0
nln
nln
2.0382%
nln
t.95530/0
t.54/J94/0
2.9tt4yo
t.528to/o
nlz
nla
3.23A2yo
2.5082%
3.002yo
3.533to/o
14.3E20/o
6.7560/0
(15..1494)
12.O0o/o
22.3730/o
t6.3v/o
rlE
9.25%
15.2830/0
I 1.6670/0
I L2670/o
t3.$e/o
a.5330/0
t2.675%
5.4450/0
t2.74%
3.833%
t.4570/0
t0.4u/o
5.8150/o
4.670/o
E.21 40/o
6.9t30/o
(25 5-150/0t
|.4410/0
9.77 so/o
nla
7.6670/0
lO.4oo/o
I t.4330/o
12.4570/o
8.640/0
1a.6220/o
6 3330/0
1.6030/o
E.630/o
5.a6%o
a.6a6vo
10.90E%
8.326%
17.7720/o
13.sy/o
7.973%
12.955Vo
4.233%
9.420/o
9.00%
5.4v/o
11.282%
t7.|%
6.4330/o
9.640/0
9.50%
a.943o/o
(3 6l'ri,,
9.$U/o
15.536o/o
4.250/o
15.0ff/o
6.4270/0
12.7870/0
16.4a30/o
14.838o/o
7.920/0
5.sf/o
7.4230/o
9.550/0
0.@Eolo
0.0005%
0.000/o
o.00310/o
nla
nla
o.000/o
0.0008%
0.0006%
ola
nla
0.000970
0.0022%
0.002ao/o
nle
0.0025%
0.0158%
0.001 670
0.00t4yo
0.007ao/o
nla
0.001*/o
0.OOo/o
0.002t%
0.0038%
0.00%
0.0$6%
0.0t97n/o
0.0008%
o.Nt40/o
ila
O.OO7 4o/o
0.0018%
o.N20/o
0.0034o/o
0.0lll%
O.O0l2o/o
O.O034Yo
0.0u6%
0.0016%
nh
0.001 l%
0.0018yo
o.002tyo
0.0005%
0.0003%
0 0009%
0.003vo
0.001s%
0.oo74%
o.0a20/o
0.0081%
nla
nla
0.00t60/0
nl^
0.0031o/o
0.0M4%
0.0u7%
0.0N70/n
nla
nla
o.ot250/o
0.00t70/o
0.00470/o
o.OO78o/o
0.05420/0
0.003%
0.00%
0.0195o/o
0.00%
0.Mo/o
nl,
0.No/o
0.01 l%
0.00460/0
0.m%
0.000/0
0.004Eo/o
o.01070/o
0.00650/o
0.007o
0.0035%
0.01070/o
o.@720/0
0.0031%
o.00730/o
0.000/0
o.N490/o
0.007o
0.Ol22o/o
0.0t2to/o
nla
0.00230/0
0.O53lo/o
0.0125%
0.ot6y/o
0.wo
0.09480/0
0.o0430/o
0.00060/0
0.0t360/o
0.0274o/o
0.0058%
0.01320/0
0.0143o/o
0.0258%
0.o00/o
o.00520/0
0.02220/o
0.00630/o
0.00810/o
0.00330/0
0.00280/0
o.0094yo
0.02960/0
o.02t6vn
0.006E%
0.03540/0
0.00%
0.00%
o.007to/o
0.00%
0.01320/o
0.0041o/o
0.0103%
o.0M%
0.wo
0.00%
0.0306%
0.00387o
0.ot t60/0
o.o2t20/o
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Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 5 of l0
o
o
Intermountrin Gas Company
Mrrkct DCF Calculetion s of Mey 31,2016
Irl I2l t31 I4l
Dividad
Dividmd
Yield x Expcted Grc*.th(l +06150) Rqt.fo)
Sffidsry
MaLet
Inv610r
Requircd
s&P 500 2.54'/o 2-6to/.9.14./"t2.t30h
I5l I6l t7l Ilol IrilrRltql
Sh86
Outstrnding
(millim)
Market
Capilalizari@
Maket
Msket C4italiz*io-
Capitalizaion- weigltedB6t
Per6[ of Wdghted Iog-Tem
Total M8kct CMol Dividad 86l LqE-Tm DMdqd Gro*th
Ticker Prie Yield
o
IJPS
AIV
WBA
MCK
LMT
ABC
coF
WAT
DLTR
DRI
DO
NTAP
crxs
GT
DVA
HIG
IRM
EL
YHOO
PFG
SRCL
TJHS
ETTC
swKs
NOV
DGX
ATVI
ROK
KHC
AMT
RECN
AMZN
RL
BXP
APH
PXD
vLo
LLL
WU
CHRW
ACN
YTJM
PLD
FE
VRSN
PWR
HSIC
AEE
NVDA
SNI
SEE
CTSH
ISRG
AET
AMG
RSC
EBAY
GS
SR.E
MCO
PCLN
FFIV
AKAM
RAI
Dtll
GOOGL
RHT
690.5
156.6
1,080.2
225.O
304.5
215.9
512. l
80.9
235.6
126.7
t31.2
289.1
155.1
265.9
206.5
393.4
212.O
222.6
949.9
289.9
t4.9
89.8
278.7
t90.2
177.1
141.5
73t.2
130.3
r,216.0
424.6
103.2
47t.8
57.O
r53.6
307.9
163.6
469.8
77.O
491. t
t42.8
623.8
407.4
525.1
424.1
108.5
t44.2
t2.l
242.6
534.0
95.1
197. I
605.9
38.1
350.6
53.8
343.9
1,t48.9
4t5.4
249.5
194.3
49.6
67.0
175.6
t,427.3
524.0
293.7
Itl.4
I03.09
42.6s
77.40
183.14
236.23
74.94
73.24
137.55
90.54
67.83
25.82
25.53
44.92
27.91
77.32
45.17
36.74
91.78
37.94
44.56
97.99
134.86
27.89
66.76
32.95
77.17
39.26
I 16.05
83.19
105.78
39t.93
722.79
94.33
125.63
54.72
t60.32
54.70
t37.2t
19.45
74.9E
I t8.97
82.09
47.53
32.81
85.46
24.03
t13.73
49.5s
46.72
64.34
46.44
61.44
634.71
I 13.23
t13.52
48.28
24.46
t59.48
to?.t2
9t.64
1,264.33
I 10.20
54.58
49.70
36.09
748.85
77.46
7t,t19
6,619
83,61 I
41,210
7t,g}t
l6,lt5
37,506
ll,l33
21,328
8,596
3,542
7,3E0
l3,l7l
7,438
15,967
17,769
7,7A1
20,428
36,040
12,9t6
a)2t
t2,t06
7,774
12,700
t2,424
10,916
2a,9E1
l5,lt7
l0l,r55
44,917
41,156
341,033
5,379
t9,298
16,08 I
26,221
25,698
10,559
9,553
10,705
74,212
33,441
24,957
13,935
9,270
3,464
t4,257
t2,o23
24,948
6,1 l9
9,155
37,225
24,157
39,698
9,337
I 6,603
24,t02
66,U1
26,126
19,166
62,760
7,381
9,5E4
70,939
18,9t I
2t9,9t9
14,054
0A'U%
0.u230h
0.529to/o
0.2608%
0.4551o/o
0.1o240/o
0.23740/o
0.000e/o
0.0000/o
o.05440/0
0.0000%
0.u670/o
0.0000yo
0.u7to/o
0.000e/o
0.1t240/o
0.M930/o
0.12930/0
0.00000/0
0.0817o/o
0.0000P/o
o.07660/0
0.000e/o
0.OaMo/o
0.00O0P/o
o.069to/o
o 1a140/.
0.09570/0
0.goto/o
o.2t42o/o
0.0000P/o
0.@ov/o
0.o34v/o
0.tz2to/o
0.ll44o/o
0.16594/0
0.16260/0
0.06680/6
0.06050/0
o M110/"
0.46960/0
o.2tt10/o
o 15794/n
0.0882o/o
0.0000P/o
0.0000p/o
0.0000P/o
o.o16t%
0.15794/o
O.O3E7o/o
O.O579/o
0.0000%o
0.0000%
0.251T/o
o (n000,6
0.t051%
0.0000%
O.4l9T/o
o.t69to/o
O.l2l3o/o
0.0000p/o
0.0000P/o
0.0000P/o
o.44A9/o
o 11970/n
0.0000%
0.00000/0
3.0265%
3.0950h
|.A605Yo
o.6tt6%
2.7939/0
1.8r38%
2.tu60/o
nl,
Dla
2.94a5o/onl,
2.916q/o
nls
t.00t l%
nla
l.a596o/o
5.28030/0
t.30750/o
nla
3.5009/o
ola
0.29660/o
nh
l 55780/o
0.607%
2.O733o/o
0.66230/o
2.4989/o
2.764ao/o
t.92850/o
ola
nla
2.12020/o
2.06960/0
0.95310/o
0.049v/o
4.38760/0
2.O407yo
32%50/o
2.293q/o
L849v/o
2.24140/o
3.53460/o
43$q/o
Dla
nln
nla
3.430v/o
0.9a46%
1.554T/o
0.aa3T/oili
2.4a55o/o
frla
L63O3o/o
2.al93o/o
t.swo/o
nldnl.
ila
3.38030/o
0.6650/r
nl,
tla
9.6tto/o
tt.1650/o
t3.2e/o
12.70/o
1.6tvo
D.se/o
6.7 4lo/o
a.5940/0
17.670/0
14.06%
rla
a.967o/o
t6.1V/o
7.00f/o
I I.35Eo/o
9.3330/0
9.4V/o
ll.E550/o
6.s350/o
a.t4yo
t4.450/0
t.EE3%
18.07%
16.67 4o/o
(9.35o/o)
a. 50/o
12.oe/o
6.927%
2t.6EAo/o
20.4tT/o
23.293o/o
50.7 470/0
7.62%
6.550/o
9.26%
20.000/0
4.20ao/o
9.94%
6.826%
lO.275o/o
9.120/o
tt.6e/o
5.175%
0.085%
9.t1o/o
8.oe/o
tl.220/0
5.2a30/o
9.667%
tt.1330/0
4.2670/"
t3.7834/n
13.0650htt.tttyo
t3.91%
7.A6ayo
8.887olo
t5.1450/o
a.$%
I L000/o
18.100/o
t3.tayo
t7.3330/0
9_445%
8.233o/o
15.660/0
t7.1e/o
o.01360/0
0.0013%
0.0098o/o
0.0016%
o.ot270/o
O.O0l9o/o
o.oo520/o
da
nlt
0.0016%
nla
o.oot40/o
ilN
0.0005%
ola
o.oo2to/o
O.OA60/o
0.0017%
nla
0.oD9o/o
nla
o.o&2./o
nla
0.0013%
0.00%
o.oot40/o
O.O0l2o/o
O.OA4o/o
0.0t770/o
0.0055o/o
iy'a
n/a
O.AN1o/o
O.OO25o/o
0.00t lolo
0.000t%
o.oo7to/o
O.&l4o/o
0.&2o/o
0.0016%
0.00870/o
O.OM1o/o
0.00560/0
o.oo390/o
tr/a
nla
nln
O.0026o/o
0.00160/o
0.0006%
0.000Eo/o
r/a
ry'a
o.oa20/onl,
o.N260/o
nla
0.0068o/o
0.0048%
0.00t 80/6
nla
tla
nla
0.Ol52o/o
0.000t%
olail,
0.u330/o
0.OO5o/o
0.0698yo
0.0331%
O.O3460/o
o.ol28yo
o.ot6%
0.No/o
o.N%
O.00760/o
ola
0.0042%
O.No/o
0.0033%
0.No/o
0.01 057o
0.0046%
0.0t53%
0.000/0
0.00670/o
o.N%
0.00680/0
0.00o/o
0.01340/0
o.@o/o
o.0M20/o
0.022%
o.00660/0
0.1388%
o.o58%
0.00%
0.000/0
0.0026%
0.008%
0.ot(byo
0.03320/0
0.0068%
0.O660/o
O.@4lo/o
0.0010/o
0.04560/o
0.02460/o
o.oo820/o
0.0001 o/o
0.@o/o
0.00yo
0.00%
0.N40/o
0.01530/o
0.0045%
0.@25o/o
0.000/o
0.No/o
0.0279o/o
o.N%
0.00E3%
0.00%
O.0635Yo
0.014 I o/o
0.0133%
0.000/0
0.@o/o
0.00o/o
o.04260/0
0.0099%
0.00o/o
o No/"
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t.37at /o
nla
ola
ExhibitNo.05
Case No. INT-G-I6-02
S. Gaske, IGC
Schedule 6, p. 6 of l0
o
o
Intermountain Gas Company
Markct DCF Calcuhtion c of Mey 31, 2016
lll 121 I3t I4t
S@dary
MaketDividad Invetd
Dividend Yield x Expsled Gros.th Required
Yi6ld (l + 0.6259) Rste G) Retum
s&P 5m 2.9o/o 2.69o/c 9,440/c 12.l3o/o
t6l t71 I8ll5l Ie1 tl01 Il l1 Il2l
Comw Ticker
Shas
Outstanding
(mini@)
Meket
Capitalization
(Smillion)Pri@
MdketMeket Capitalizali@-
Capitalizdion- Weighled B6t
Pelqt of Weighted L6g-Tem
Total Meket Cu@t Dividend B6t Iffg-Tem Divid@d Gro*'thCilihliTdion Yield Croudr F-stimde Yield Estimde
o
Nedlix Inc
Allegion PLC
Agilent T*tnologis lnc
Anthem Inc
CME Group Inc,4I-
Juiper Networls krc
BlekR6k lnc
DTE Erergy Co
N6daq Inc
Philip Moris Intematiooal Inc
sdBfore.m lnc
M€tlife Inc
Mmmto Co
Under Amou Inc
Corch Inc
Flwr Corp
Dw & Bradstls Corpflhe
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Edwuds Lif6cim6 Corp
Affiiprise Fil1eia.l Inc
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CBRE Group Inc
Signel Jewele6 Ltd
Mstercdd lnc
CuMd Inc
Intqcortin@tal Exchmge Inc
Fidelity Nali@al Infmation Sefri6 Inc
Chipode Mqi@ crill lrc
Wlm R6orls Ltd
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NRG Ener$/ Inc
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Mdatho Pe{rolM Corp
NFLX
ALLE
ANTM
CME
JNPR
BLK
DTE
NDAQ
PM
CRM
ME'I
MON
UA"/C
COH
FLR
DNB
csx
EW
AMP
XEL
coL
FTI
ZBH
CBG
src
MA
KMX
ICE
FIS
CMG
WYNN
Alz
NRG
MNST
RI
TDC
MOS
EXPE
DISCA
CF
VIAB
GOOG
WYN
SE
FSLR
MJN
TEL
DFS
TRIP
DPS
XYL
MPC
428.3
95.7
327.E
263.0
338.6
3E3.9
163.4
179.4
t@.5
1,55t.3
677.5
1,098.7
436.8
2t7.6
278.0
t39.2
36.3
955.9
211.8
165.8
508.0
130.2
226.4
t99.2
335.4
1E.4
1,078.3
193.5
t 19.0
326.5
29.2
101.8
61.9
314.9
203.0
1,266.7
130.0
349.8
136.3
150.5
233.1
346.6
343.4
I l2.O
700.9
102.2
186.7
357.6
4t2.2
132.9
185.8
1,904.8
178.9
529 8
t02.57
67.64
45.E9
132.t6
97.89
23.41
363.85
90.6E
66.01
98.68
83.71
45.55
tt2.41
34.91
39.42
52.1E
126.90
26.43
98.50
101.67
41.31
8t.,r0
27.23
t22.tt
29.85
94.97
95.90
53.66
27 t.t2
74.21
44t.
96. lE
87.39
16.38
150.00
9.83
28.34
25.23It.
27.85
27.6
M.31
735.72
61.39
3 t.E6
49.65
82.24
60.00
56.E1
61.14
91.40
78.94
44.6
34 83
43,931
6,475
15,041
34,752
33,149
8,988
59,441
t6,211
10,t60
153,079
56,1t4
50,0,t4
49,t32
7,608
10,960
7,349
4,601
25,264
20,859
16,85E
21,014
I 1,509
6,t64
24,329
10,013
7,763
103,410
t0,382
32,276
24,246
t2,906
9,7
5,413
5,158
30,456
t2,452
3,6U
8,826
t5,t62
4, l9l
6,447
15,379
252,676
7,544
22,331
5,076
15,359
2t,457
23,419
9,003
16,983
150,364
7,9
18,454
0.0000%
o.o4t00/o
o.o9520/o
o.2t990/o
O.2@ao/o
o.05690/0
0.37620/0
0. I 030o/o
o.06870/o
O.96a7o/o
0.0000%
0.3t61%
0.31090/o
0.0000%
0.0694%
0.0465Vo
o.029to/o
0.t5wo
0.00000/0
0.10670/o
0.t3300/o
0.0724%
0.00000/o
0.15400/0
0.0000%
o.o49to/o
0.65440/0
0.0000%
0.2M30/o
O.l534Yo
0.0000o/o
0.O6200/o
0.03430/0
0.0000%
0.0000%
0.07EE%
0.0000%
0.05590/o
0.09600/o
0.0000%
0.04080/o
0.09730/o
0.0000%
0.0477./o
0.1413%
0 0000%
o 0972%
0. l35E%
0.1482%
0.0000%
0.101 5o/o
0.9516./0
0.05060/.
o.tt680/o
nla
0.70960/0
t.o0240/o
1.96730/o
2.4511o/o
1.7087%
2.5t750/o
3.220to/o
L939to/o
4.t3460/o
nla
3.5t260/o
1.92050/o
nle
3.42470/o
t.59150/o
L520Y/o
2.72420/o
ila
2.95070/o
3.2E740/o
|.49320/0
ry'a
o.7a620/o
nla
1.0508%o
0.7925%
nla
1.25410/0
1.40030/o
nln
2.07940/o
2.28a6o/o
0.73260/0
nlo
2.6450/o
nla
4.35990/0
0.8630/0
nla
4.33t40/o
3.6060/0
ila
2.9AEo/o
5.0u70/o
ila
2.OO530/o
2A670/o
t.97 t 50/o
nla
2.3t95%
0.7@4Vo
t.3a74%
3.675%
35.500/0
13.5610/o
10.1330/0
a.9lo/o
13.t230/o
9.633%
13.531%
5.54o/o
7.923%
9.ta1yo
25.3a90/o
?.LO%
7.aSo/o
25.t9%
to. 3%
|.3570/0
1t.750/o
5.a670/o
t7.600/o
I 1.000/o
4.950/o
8.3230/o
(8.109i,)
t0.4930/0
t2.500/o
14.400/0
15.00%
t3.5520/o
t3.6670/o
t2.ooyo
16.E79"/.
10.00%
t2.36Vo
(27.1596)
18.9580/0
4.X50/o
9.604./o
o.a5%
22.2a6%
13.450/0
17.15%
6.4A7%
15.66%
7.650/"
10.20"/"
5.500/o
9.840/o
t2.200/o
9.a950/o
t6.30Eo/o
13.2430/0
16.(Alo/o
15.00%
I 350/0
nlz
0.0003%
0.001 7o
o.0043%
0.0051%
0.001%
0.0095%
0.0033yo
0.0013%
o.040t%
nla
0.01 I l%
0.060/o
nla
0.00240/0
0.0OO7o/o
0.0N40/o
0.00440/oil^
0.003 I o/o
0.OOaAo/o
0.001 r%
nh
0.00120/0
nlz
0.0005%
0.0052%
nla
0.00260/0
0.0021%
nla
0.0013%
0.0008%
0.wo
nla
0.0021%
nla
0.0024o/o
0.0008%
nla
0.001 tolo
0.0035%
nla
0.OOl4o/o
0.oo720/o
nla
0.0019%
0.0033%
0.o0290/o
nla
0.00250/0
0.006E%
0.0007yo
0.0043%
0.ooo/o
0.0056%
0.0096%
o.0t960/n
O.0275n/o
0.0055%
0.0509./o
0.N570/o
0.N540/o
0.0E9%
0.00o/o
0.0225%
0.u2440/o
0.000/o
0.616yo
0.m06%
0.m34yo
0.N940/o
0 00yo
0.0t170/o
0.@66yo
0.0061%
0.No/o
0.0162%
0.00%
0.N710/o
0.t)9820/o
0.000/0
o.o2790/o
0.0184%
0.000/o
o.N620/o
o.N420/o
0.00%
0.00o/o
0.0039%
0.000/0
0.00050/o
0.ut40/o
0.000/o
0.0070/o
0.0063%
0.00yo
o.00370/o
o.ot44yo
0.000/0
0.M96vo
o.ot660/0
0.0t47yo
0.00yo
o.01420/0
o.t5a3%
0.00760/o
0.m9t%
o
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 7 of 10
o Intermountain Gas Company
Msrket DCF Cdculation as of May 31, 2016
lll I2l t3l t4l
Dividad
Yield
Dividod
Yield x Exp€red Gro*'th
d + 0.625s) Rate(e)
SEondary
Mdket
Inv6tor
Required
Retum
s&Psm 2540/.259v.9.44o/c
l5l t61 I1t
12.13./"
tEl lel ll0l ll ll It2l
Com0 Ticker
Shq6
Oubtsnding(millio)
Msrket
Capita.lization
(Sminim)Pie
Muket
Mekel Capit lizalion-
Capitalizalion- Weighted B6t
Perctrof Weighted Long-Tem
ToEl Makei CMat Dividad B6t Long-Tm Dividqd GroslhCapiralizario Yield GroethEstimale Yield Estimale
o
TSCO
LVLT
RJG
ESS
ccP
osfi
WRK
wDc
CHD
FRT
FOX
JBHT
LRCX
MHK
PNR
VRTX
FB
URI
UAL
NAVI
DAL
BXLT
MNK
NWS
cNc
MAC
MLM
PYPL
ALXN
CPGX
ENDP
NWSA
GPN
ccl
DLPH
AAP
KORS
ILMN
AYI
ADS
LKQ
NLSN
GRMN
xEc
zTs
EQrX
DLR
DISCK
t33.4
357.9
365.2
65.4
883.2
257.6
298.5
252.6
281.4
t28.3
70.9
794.5
tt2.7
I59.6
74.1
r 80.7
247.4
2,311.9
EE,5
330.5
77t.6
6t3.5
109.3
199.6
170.5
t48.5
63.5
1,212.0
224.0
400.4
380.4
154.0
337.6
273.O
73.6
t79.4
t47.2
$.4
58.9
306.7
360.8
189. I
94.8
496.2
69.4
159.3
248.7
96.10
53.95
9.79
227.23
26.87
60.09
22.56
39.61
46.s4
9E,4E
153.19
29.24
E2.72
E2.tt
196.69
60.24
93.15
I t8.81
69.67
45.09
13.71
43.46
45.23
63.36
12.34
62.35
76.32
189.04
37.79
150.90
25.54
15.81
I t.96
77.69
90.81
67.96
153.84
42.12
144.83
2s9.04
222.19
33.07
s3.39
42.52
u6.28
47.42
362.00
95.45
26.77
t2,822
19,310
I 5?S
14,868
23,732
l5,4Et
6,734
10,006
I 3,098
12,638
10,862
23,349
9,319
13,2t6
14,573
10,886
23,M|
274,673
6,t66
15,137
4,531
11 tl1
30,917
6,927
2,463
t0,629
I 1,333
12,009
45,E03
33,805
t0,226
3,520
4,549
I 1,964
30,654
18,552
t 1,3t6
1,65
2l,3r 9
I 1,353
13,096
10,142
19,263
8,039
I 1,025
23,530
25,t33
15,208
6,658
0.0t1 I 70
0.00000/0
0.0000P/o
O.@4lo/o
o.t502r/o
0.098op/o
0.M260/o
0.06330/o
0.08294/0
0.0800%
0.Ma1yo
0.A7Ao/o
o.o59v/o
0.0E36%
0.00000/0
0.06894/o
0.00000/0
0.0000p/o
0.00007o
0.0000P/o
0.00000/0
0.21220/o
0.0000p/o
0.00000/0
0.01 560lo
0.00000/0
0.o7 170/0
0.o7@/o
0.00000/0
0.0000%
0.0000%
0.0000%
0.02880/0
0.07570/0
0.194tr/o
0.l174o/o
0.07 160/o
0.0000p/o
0.0000p/o
0.07 tao/o
0.00000/0
0.0000p/o
0.12r9/o
o.0509%
0.0000%
0.14a9/o
0.t591%
0.O962o/o
0 0000p/.
0.9994/0
nla
nla
2.El650/0
2.8284%
3.97 40/o
tt.t702%
3.7A69/o
4.29740/o
l.tAl*/o
2.4545o/o
l.0260/0
r.0638%
tlA9to/o
nla
2.25760/0
tli
nla
nle
nln
4.668to/o
1.24250/o
0.6191%
nla
1.62070/o
nla
3.56394/0
0.84640/0
nla
nla
2.t73to/o
nla
|.67220/0
0.0515%
3.a9820/o
t.10694/0
0.t560/o
nla
nla
0.20070/o
nln
nla
2.32250/0
4.79770/o
0.27 520/0
0.E01 3%
t.93370/0
3.6a1ao/o
nl^
15.7630/0
().69?t)
(6 20"/rt
6.a270/o
6.9t50/o
3.67Yo
5.05o/o
2.A50/o
t.94yo
9.288%
6.255%
13.83870
13.73aYo
9.7 l7o/o
tt.tv/o
9.250/.
50.5330/o
3t.3370/0
t4.130/0
(rL 4!r^)
o/a
ta.495yo
nla
9.l54Yo
E.893yo
t7.t72vo
7.12%
22.156o/o
16.o75%
26.094o/o
ila
4.7U/o
4.8930/0
t3.4430/o
15.50%
10.0E3%
I 1.006%
nla
t4.4atyo
19.6V/o
t4.00yo
15.467Vo
12.3330/o
7.425%
(4.37v,)
15.4ff/o
22.050/0
5.94o/o
13 450/"
0.000to/o
nln
nla
0.00260/0
0.0042%
0.0039%
0.0048%
0.0024o/o
0.00360/0
O.OOl2o/o
o.o0t70/o
0.0015%
0.00o60/o
0.00120/o
ry'8
0.0016%
nlz
nla
nle
nla
0.000/.
o.00260/0
0.00olo
ila
0.00030/o
ila
0.00260/0
0.0006%
tlaila
0.00%
nla
0.0005%
0.00%
o.oo760/o
0.002./o
0.0001%
ila
nla
0.0001%
nls
nla
0.00280/0
0.0024%
0.000/o
0.00t20/o
0.003 I 70
0.0035%
nl^
o.ot2ao/o
0.No/o
0.uf/o
0.O0640/o
0.0104%
o.00360/0
0.00220/0
0.0018%
0.00I6%
0.o074yo
0.0043"/"
0.o2Myo
0.00E1%
0.00E1%
0.000/0
0.0064%
0.N%
0.No/o
0.000/o
0.00%
nla
0.03920/o
nla
o.00Yo
0.00 140lo
o.@yo
0.0051%
0.016E%
o.N%
0.N%
nla
0.No/o
0.00260/0
o.0tao/o
0.0301o/o
0.01 I E%
0.N79%
nla
o.000/o
0.0t4to/o
0.00%
o.00%
0.015%
0.0038%
0.000/o
0.0229%
o.035to/o
o.00570/0
0.No/"
Tr&tq Srpply Co
tpvel 3 Comuicaiom Inc
Trum@Ltd
Essq Property Trut krc
Gmeral Gordr Propertic Inc
Realty Income Corp
Seagate T*hnology PLC
W6lRek Co
Wsrm Digital Corp
Chuch & Dwighr Co Irc
Federal R€lty Invehqt Trut
Twmty-liBt Cenntry Fox Inc
JB HEI Trmporl Sefric6 Inc
Lm R6@ch Corp
Mohawk lid6ri6 Inc
Pqtair PLC
Venex Phmeeuticals lnc
Frcebook Inc
Udted Ratals tnc
UDitcd Cmtindtal Holdings Inc
Naviat Corp
Delta At Lines Inc
Bualta krc
Mallirckodt PLC
News Corp
C6toe Corp
M@rich Co/Th€
Mafiin Mdietta Mderials Inc
PayPal Holdings Inc
Alexim Phama@dicals lnc
Colwbia Pipeline Group tnc
Endo Iffemati@a.l PLC
News Corp
Global Paymots lnc
Crown C6tle IntematiqEl Corp
Dslphi Automotive PLC
Advee Auto Pm lnc
Michel Kos Holdings LtdIltmimlrc
Acuity Bmds Inc
Alliu@ Data SysteN Corp
LKQ Corp
Nielso Holdings PLC
Gdmin Ltd
Cimrcx Enerry Co
Z@tis Inc
Equinix Inc
Digital Ralty Trut Inc
Discovery Commidim lnc
Average for Compmics Prying Dividends with Positive B6t Long-Term Crowth Estimats 239yo 9,69"/o
N^ra
lll Equals sw ofcolllm I l]
[2] Equals Colllm Ill x (l + 0.625 x Colllm [3]/100)
[3] Equals sm ofCollm u2l
[4] Equals Collm [2] + Coltru [3]
[5] Sou@: Bl@mbsg Finece L.P.
[6] Sou@: Bl@mberg FiMce L.P.
[7] Equals Cdlm [5] x Colrm {61
ltl Equals per6r of sm of Cdw [7] if Cw@t Dividqd Yield dc not equrl .r/a' and BEsl Long-Tem Gro*dr Estimale d6 nd equal 'h/a' ed is grder thd 0olo
[9] S@: Bl@mberg Finil@ L.P.
uol Soue: Bl@mberg FiMe L.P.
I I ll Equals Cdlm [E] x Coltm [9]ll2l Equals Collm [E] x Collm 001
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 8 of l0
o
o
o
Intermountain Gas Company
CAPM Analysis
1 S&P Current Required Return []2 Less: May'16 T-Bond [2]3 Market Risk Premium [314 x Value Line Beta [4]5 LDC Risk Premium [5]6 Plus: May'16 T-Bond [2]7 LDC CAPM Cost of Eq. [6]
12.13%
2.63%
9.50%
0.74
7.06%
2.63%
9.69Vo
[1] Source: Schedule 6 Market DCF, Page I
[2] Source: Schedule I Bond Yields, Page 3
[3] Equals tll - t2l
[4] Source: Schedule 6 Beta, Page I
[5] Source: [3] * [4]
[6] Source: [5] + [6]
Exhibit No. 05
Case No. INT-G-16-02
S. Gaske,IGC
Schedule 6, p. 9 of l0
o
o
Intermountain Gas Company
Beta
As of June 312016
Value Line
o
Atmos Enerry Corporation
Spire lnc.
New Jersey Resources Corporation
NorthwestNatural Gas Company
South Jersey Industries, Inc.
Southwest Gas Corporation
WGL Holdings,lnc.
ATO
SR
NJR
NWN
SJI
swx
WGL
0.75
0.70
0.80
0.65
0.80
0.75
0.75
Mean 0.74
Source: Value Line; dated June 3,2016
Exhibit No. 05
Case No. INT-G-I6-02
S. Gaske,IGC
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S. Gaske,IGC
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Case No. INT-G-I6-02
S. Gaske,IGC
Schedule 8, p. I ofl
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o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF TDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
a
EXHIBIT 06
o
EXHIBITa
rcd
o
O
!ntermountain Gas Company
Rate Base - 13-Month Average
For the Test Year Ending December 31, 2O1611l
Line
Company
Unadjusted
Rate BaseNo.Description
(a)
1 Gas Plant in Service:
2 OriginalCost
3 Less Accumulated Depreciation
4 Net Gas Plant in Service
5 Materials & Supplies lnventory
6 Gas Storage lnventory
7 Accumulated Deferred lncome Taxes
I Advances in Aid of Construction
9 Rate Base
(b)
6',12,621,131
(312,607,666)
$
$ 235,968,612
NOTES
[1] Test Year ending December 31, 2016 is composed of actual results from
January 1 - June 30, 2016 and forecasted results from July 1,2016 -
December 31, 2016.
300,013,465
3,149,131
4,055,522
(63,356,335)
(7,893,171)
ExhibitNo.06
Case No. INT-G-I6-02
T. Dedden,IGC
p. I ofl
o
o
o
Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise, ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 07
)
)
)
)
)
)
)
EXHIBIT
o
O
Lec
o lntermountain Gas Company
Gas Plant in Service - Original Cost
For the Test Year Ending December 31, 2O16tll
Line
No.Month
Gas Plant in Service
a/c '10'l 0 and 1060
Average
Balance
(a)(b)(c)
1 December 2015
2
3 January 2016
4
5 February
E'
7 March
I
9 April
10
11 May
'12
13 June
't4
'15 July
't6
17 August
18
19 September
20
21 October
22
23 November
24
25 December
$599,920,846
$ 600,758,812
60't,596,777
602,705,226
603,813,675
603,048,203
603,482,731
604,160,811
604,838,891
605,821,207
606,803,522
608,210,049o609,616,576
611,553,277
613,489,977
6'.t5,278,112
617,066,247
618,971,228
620,876,208
623,178,195
62s,480,182
626,557,555
627,634,927
630,610,898
633,586,869
26
27
28
7,351,453,573
12
$ 612,621,131
NOTES
[1] Test Year ending December 31 ,20'16 is composed of aclual results
from January 1 - June 30, 2016 and forecasted results from July 1,
20'16 - December 31 , 2016.
ExhibitNo.0T
Case No. INT-G-16-02
T. Dedden,IGC
p. I of6
o
o
o
lntermountain Gas Company
Accumulated Depreciation - Gas Plant in Service
For the Test Year Ending December 31, 2O16trl
Line
Accumulated Provision
for Depreciation
a/c 1080 and 1 'l 'l 0
Average
BalanceNo.Month
(c)(b)(a)
January 2016
February
March
April
May
June
July
August
September
October
November
December
1
2
3
4
5
b
7
I
9
10
11
12
13
14
15
16
17
't8
19
20
21
22
23
24
25
26
27
28
December2015 $(304,247,389)
$ (304,725,374)
(305,203,358)
(306,348,712)
(307,494,066)
(307,805,967)
(308,1 1 7,867)
(308,733,854)
(309,349,841)
(309,884,447)
(310,419,053)
(310,899,572)
(311,380,090)
(312,338,546)
(313,297,002)
(314,268,020)
(315,239,037)
(316,217,660)
(317,196,283)
(318,178,370)
(319,160,456)
(320,156,747)
(321,153,038)
(321,734,7151
(322,316,392)
(3,751,291,984)
12
$ (312,607,666)
&IES
[1] Test Year ending December 31, 2016 is composed of ac{ual results
from January 1 - June 30, 2016 and forecasted results from July 1,
2016 - December 31, 2016.
Exhibit No. 07
Case No. INT-G-I6-02
T. Dedden,IGC
p.2 of 6
o
o lntermountain Gas Company
Materials & Supplies lnventory
For the Test Year Ending December 31, 2O16tll
Plant Materials &
Operating Supplies Undistributed StoresLine
No.Month alc 1540 a/c 1630
Month End
Total
Average
Balance
(a)(b)(c)(d)(e)
January 2016
February
March
April
May
June
July
August
September
October
November
December
1
2
3
4
5
6
7
8
I
10
't1
't2
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
December2015 $2,920,938 $
3,048J27
3,103,015
3,078,240
3,221,312
3,297,913
3,235,382
3,066,424
3,167,364
3,111,774
3,128,6v
3,163,030
2,716,531
6,977
16,553
7,660
46,558
40,922
(19,924\
101,450
98,497
36,849
10,093
3,990
$
Total
Divided by
2,920,938
3,055,104
3,119,568
3,085,900
3,267,870
3,338,835
3,2'.t5,4s8
3,167,874
3,265,861
3,148,623
3,138,727
3,167,O20
2,716,53'l
2,988,021
3,087,336
3j02,7U
3,176,885
3,303,353
3,277,147
3,191,666
3,216,868
3,207,242
3,143,675
3,152,874
2,941,776
$
o
37,789,577
12
o
Average Balance $3,149,13'l
NOTES
[1] Test Year ending December 31 ,2016 is composed of actual results from January 1 - June 30, 2016 and forecasted results
from July 1,2016 - December 31, 2016.
Exhibit No. 07
Case No. INT-G-16-02
T. Dedden,IGC
p. 3 of6
o Intermountain Gas Company
Gas Storage lnventory
For the Test Year Ending December 31, 2O16tll
Line
No.Month
Gas Storage
alc'1642
Average
Balance
(c)(b)(a)
o
1 December2015
2
3 January2016
4
5 February
6
7 March
8
I April
10
11 May
12
13 June
14
15 July
16
'17 August
18
19 September
20
21 October
22
23 November
24
25 December
$3,187,218
3,088,545
2,996,769
2,826,129
3,2U,842
3,421,070
3,479,830
4,132,W
4,777,528
5,,149,306
5,360,486
5,471,151
5,568,313
$3,137,882
3,042,657
2,911,49
3,055,486
3,352,956
3,450,450
3,806,338
4,455,187
5,113,417
5,404,896
5,4'15,819
5,519,732
26
27
28
48,666,269
12
$ 4,055,522
NOTES
[1] Test Year ending December 31, 2016 is composed of actual
results from January 1 - June 30, 2016 and forecasted results from
July 1,2016 - December 31,2016.
ExhibitNo.0T
Case No. INT-G-16-02
T. Dedden,IGC
p.4 of6
o
lntermountain Gas Company
Deferred lncome Taxes
For the Test Year Ending December 31, 20161'r
Line
Month
Accumulated Defened
lncome Taxes
alc282O
Average
BalanceNo.
(c)
December 201 5 $(63,327,538)
$(63,323,363)
January 2016 (63,319,187)
(63,307,1 34)
February (63,295,080)
(63,270,191)
March (63,24s,301)
(63,218,584)
April (63,191,866)
(63,187,509)
(63,183,151)
(63,287,946)
June (63,392,741)
(63,401,765)
(63,410,788)
(63,419,812)
August (63,428,835)
(63,437,859)
September (63,446,882)
(63,455,906)
October (63,464,929)
(63,473,953)
November (63,482,976)
(63,491,999)
December (63,501,022)
(760,276,021)
't2
$ (63,3s6,335)
NOTES
[1] Test Year ending December 31, 2016 is composed of adual results from January 1 -
June 30, 2016 and forecasted results from July 1, 2016 - December 31, 2016.
(b)(a)
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
May
July
ExhibitNo.0T
Case No. INT-G-16-02
T. Dedden,IGC
p. 5 of6
o lntermountain Gas Company
Advances in Aid of Construction
For the Test Year Ending December 31, 2016t'l
Advances in Aid
of Conslruction
alc252O
Line
No.Month
Average
Balance
(a)(b)(c)
January 2016
February
March
April
May
June
July
August
September
October
November
December
1
2
3
4
5
6
7
I
9
10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25
26
27
28
December 20'15 $(8,035,6s7)
(8,015,621)
(8,091,272)
(8,057,357)
(8,075,877)
(8,139,557)
(8,288,892)
(7,898,865)
(7,537,999)
(7,5s8,221)
(7,612,892)
(7,580,129)
(7,607,080)
(8,025,639)
(8,053,447)
(8,074,315)
(8,066,617)
(8,107,717)
(8,2',t4,225)
(8,093,879)
(7,7',t8,432)
(7,568,110)
(7,605,557)
(7,596,51 1)
(7,593,605)
$
o
Total
Divided by
(94,718,054)
12
Average Balance $ (7,893,171)
NOTES
[1] Test Year ending December 31 , 201 6 is composed of actual results from
January 1 - June 30, 2016 and forecasted results from July '1, 20'16 -
December 31, 2016.
Exhibit No. 07
Case No. INT-G-I6-02
T. Dedden,IGC
p. 6 of6
o
o Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
TNTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 08
)
)
)
)
)
)
)
o
EXHIBITo
IGd
o
o
lntermountain Gas Company
Statement of Operating lncome
For the Test Year Ending December 31 , 2016t11
Line
No.
Aclual Data
Ending
6t30t2016
Forecasted Data
For the Period
7t31t2016-1,,31t2016
(c)
Total
(Cols.b+c)
(a)(b)(d)
'l Gas Operating Revenues
2 Other Revenues
3 Total Operating Revenue
$140,984,189 $
1,544,AA7
92,653,142
1.3aa.68s Pl
$233,637,3s1
2,893,572
142,529,O76
91,867,781
94,OO1,427
58,31 0,385
236,530,903
1 50,1 78,1 66
4
5
6
7
8
I
10
11
12
13
14
15
16
'17
18
19
20
2'l
2,
Operating Expenses
Cost of Gas
Operation & Maintenance
Productlon
Natural Gas Storage, Terminaling, and Processing
Transmission
Distribution
Customer Accounts
Customer Service and lnformational
Sales
Administrative and General
Other
Depreciation
Payroll Taxes
Property Taxes
Franchise Taxes
lnterest Expense
Total Operating Expense
Before lncomes Taxes
23 lncomeTaxes
24 Total Operating Expenses
25 Net Operating lncome
33,854
62AJ2O
284,410
9,340,668
4,965,569
109,390
652,915
7,532,347
(53,885)
10,565,532
926,166
1,578,87',|
4,141,133
2,O32,150
12,711
754,974
21't,628
9,51 4,1 69
4,413,061
93,220
610,738
7,615,725
147,395
1 1,141,580
816,836
1,620,000
2,946,727
2,316,273
46,565
1,383,094
496,038
18,854,837
9,378,630
202,610
1,263,653
15,148,O72
93,51 0
21,707,112
1,743,OO2
3,1 98,871
7,087,860
4.348.423
134,605,021
2,870,940
100,525,422
(2,665,465)
235,'t30,443
205,475
137,475,961
$5,053,1 15 $ (3,8s8,130) $ 1,194,985
NOTES
[1] Test Year ending December 31, 2016 is composed of aciual results from January '1 - June 30, 2016 and forecasted results from July 1, 2016 - December 31
2016.
[2] See Exhibit No. 09, Page 1
Exhibit No. 08
Case No. INT-G-I6-02
T. Dedden,IGC
p. I ofl
97,859,957 235,335,918
O
o
o
Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise, [D 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 09
)
)
)
)
)
)
)
EXHIBIT
No.
o
rGc
o lntermountain Gas Company
Other Revenues and lnterest lncome
For the Test Year Ending December 3t, ZOtOtll
Actual Data
Ending
6R0/2016
Line
Forecasted Data
For the Period
7B1nV6428112016No.Total
(a)
Other Revenues
Miscellaneous Service Revenue
Field Colleclion Charge
Retum Check Charge
Account lnitiation Charge
Reconnection Charge
lnterest on Past Due Accounts
Other Miscellaneous Non-Operating Revenues
Cash Discounts
Rent
Non-Utility Revenue
Total
(c)(b)(d)
,|
2
3
4
5
b
7
I
I
10
1'l
12
$606,844 $
15
58,720
481,2U
25,894
367,312
7,917
3,834
573,625 $
870
40,060
565,302
8,',t62
139,696
7,800
10,703
2,325
142
1,180,469
885
98,780
1,046,586
34,056
507,008
15,7',t7
't4,537
2,325
142
1 ,551,820 1,348,685 2,900,505
o 13
14
15
16
lnterest lncome
lnterest lncome
AFUDC Equity
Total
(6,933)(6,933)
(6,e33)(6,e33)
17 Total Other Revenues and lnterest lncome $ 1,544,887 $ 1,348,685 $ 2,893,572
NOTES
[1] TestYearending December 31,2016 iscomposed ofactual results from January 1 - June 30,2016 and forecasted resultsftom July 1,2016 -
December 31, 2016.
ExhibitNo.09
Case No. INT-G-I6-02
T. Dedden,IGC
p. I ofl
o
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email : [e-mail]
Attomeys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 10
o
EXHIB!To
T@c
o
o
lntermountain Gas
Company
Cost Allocation Manual
20L6
A Subsidiary of MDU Resources Group, lnc.
ln the Community fo Serve'
INTErcUNTAIN'
GAs COMPANY
ExhibitNo.l0
Case No. INT-G-16-02
T. Dedden,IGC
p. I of16
o
o
Table of Contents
Overview L
2
3
3
3
3
4
5
5
6
7
7
MDU Resources Group, lnc. (MDUR)Allocations
Shared Services..
Payroll Shared Services
Procurement Shared Services.
Enterprise Technology Service
General and Administrative Services
Montana-Dakota/Great Plains Allocation of Cost tofrom Others
Allocations to/from other MDUR Companies....
Allocations to other Utility Companies..............
o Standard Labor Distributions ................
Labor/Reim bu rsable expense allocations..
Intermountain Gas Company Allocations Error! Bookmark not defined.
Exhibit !- MDUR Corporate Overhead factor 8
Exhibit ll- MDUR Shared Services Pricing Methodology 9
Exhibit lll- Utility Operations Support Allocation Methodology...L2
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o Overview
Intermountain Gas Company (IGC), a subsidiary of MDU Resources Group,
Inc. (MDUR), conducts business in Idaho with regulated gas distribution
operations.
Below is an overview of the operational structure for the purpose of
assigning costs. The diagrams presented are intended to provide an
overview for cost allocation only and are not intended to represent the legal
structure of the Corporation. Note that costs from MDUR and FutureSource
are directly assigned or allocated and charged to the operating companies
(i.e. Utilities Group, WBI Energy, etc.)
Corporate Level
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Utility Group Level
This document is intended to provide an overview of the different types of
allocations and the processes employed to direct costs to the proper utility
for Intermountain Gas Company.
This document will discuss the allocations from
. MDUR and FutureSource to Intermountain Gas Companyo Montana-Dakota/Great Plains (MDU) and Cascade Natural Gas (CNG)
to Intermountain Gas Company. Intermountain Gas to MDU and CNG
Overall, the approach to allocating costs at each level is to directly assign
costs when applicable and to allocate costs based on the function or driver of
the cost.
MDU Resources Group, Inc. (MDUR) Allocations
The MDUR corporate staff consists of shared services departments (payroll,
procurement and enterprise technology) and administrative and general
depaftments.
ExhibitNo. l0
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Shared Services
MDU Resources Group, Inc. has several departments that provide specific
services to the operating companies. These departments have developed a
pricing methodology which is updated annually for the allocation of costs to
the MDUR operating companies that utilize their services. (See Exhibit II)
These departments include:
Payroll Shared Services
Payroll Shared Services department provides comprehensive payroll
services for MDUR companies and employees. It processes payroll in
compliance with appropriate federal, state and local tax laws and
regulations. Payroll Shared Services is also responsible for preparation,
filing and payment of all payroll related federa!, state and loca! tax
returns. It also maintains and facilitates payments and accurate
reporting to payroll vendors for employee benefits and other payroll
deductions. For Intermountain Gas Compony, the payroll shared services
department is also responsible for the accumulation of time entry records
and maintenance of employee records. Intermountain Gas Company does
not have any departments that provide these payrol! related services.
Procurement Shared Services
Procurement Shared Services creates and maintains the Corporation's
national accounts for the purchase of products, goods and services.
National accounts take advantage of the combined purchasing power of
all of the Corporation's operating companies. National accounts, or
preferred vendor agreements, typically are negotiated at the corporate
level rather than at the local company level. Procurement Shared
Services also is responsible for monitoring the level of services,
quantities, discounts and rebates associated with established national
accounts. Intermountain Gas Company has a single procurement
depaftment that places specific purchase requests for materials and
services required to conduct business with approved vendors.
Enterprise Technology Service
Enterprise Technology Services (ETS) provides policy guidance,
infrastructure related IT functions and security-focused governance. ETS
seeks to increase the return on investment in technology through
consolidation of common IT systems and services, while eliminating
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waste and duplication. ETS works to increase the quality and consistency
of technology, increase functionality and service to the enterprise,
provide governance for managing and controlling risk and reduce costs
through economies of scale.
Intermountain Gas Company's IT department consists of Montana-
Dakota/Great Plains employees physically located in Kennewick,
Washington, Boise, Idaho, and Bismarck, North Dakota. This Department
is responsible for supporting applications specific to the utility group such
as the Customer Care & Billing System, the JD Edwards financial
software, Scada and mobile applications, Enterprise GIS, and PowerPlan
which is the project and fixed asset accounting software. In addition the
utility group IT department develops business continuity plans in the case
of disaster recovery.
General and Administrative Services
Administrative and general functions performed by MDUR for the benefit of
the operating companies include the following departments:
. Corporate governance, accounting & planning. Communications & public affairso Human resources. Internal audit. Investor relations. Legal. Risk managemento Tax and compliance. Travel. Treasury services
Intermountain Gas Company receives an allocation of these corporate costs.
Corporate Policy No. 50.9 states *.[f is the policy of the Company to allocate
MDU Resources Group, Inc.'s (MDU) administrative costs and general
expenses to the MDUT business units". Business units described in the policy
have been referred to as operating companies in this document. The policy
states that costs that directly relate to a business unit will be directly
assigned to the applicable business unit and only the remaining unassigned
expenses will be allocated to the operating companies using the corporate
allocation methodology. The allocation factor developed to apportion
MDUR's unassigned administrative costs is a capitalization factor which is
based on 12 month average capitalization at March 31, effective July 1 and
ExhibitNo. l0
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o at September 30, effective January 1 each year. Capitalization includes total
equity and current and non-current long-term debt (including capital lease
obligations). The computation of the Corporate Overhead Allocation Factors
is shown in Exhibit I.
Intermountain Gas Company is reflected as IGC in the Corporate Overhead
Allocation Factors in Exhibit I. Operating companies that receive allocated
costs on a monthly basis from MDUR include:
. Montana Dakota - Electric utility segment. Montana Dakota/Great Plains - Gas utility segment. Cascade Natural Gas (CNG)o Intermountain Gas Company (IGC). WBI Energy Transmissiono WBI Midstream. Knife River Construction (KRC)o MDU Construction Services Group, Inc. (CSG)
Corporate costs are recorded in the administrative and general (A&G)
function for IGC.
Montana-Dakota/Great Plains Allocation of Cost tolfrom
Others
Allocations tolfrom other MDUR Companies
Certain Montana-Dakota/Great Plains owned assets, such as the General
Office/Annex facility, located at the utility headquarters in Bismarck, and the
assets associated with the contribution made for FutureSource assets, are
also used for the benefit of other MDUR operating companies. To cover the
cost of ownership and operating costs associated with these owned assets, a
revenue requirement (asset return plus annual operating expenses) is
computed for the shared assets. The expense component included in the
return is composed of operating and maintenance costs, depreciation,
income tax and property tax expenses. The resulting revenue requirement
is billed to the other MDUR operating companies, including CNGC and IGC,
as a monthly fee. The costs are allocated based on the number of customers
served by each utility.
Intermountain Gas Company owns the customer care center located in
Meridian, ID. To cover the cost of ownership and operating costs associated
with that owned asset, a revenue requirement (asset return plus annual
ExhibitNo.l0
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o operating expenses) is computed similarly to Montana-Dakota owned assets.
The expense component included in the return is composed of operating and
maintenance costs, depreciation, income tax and property tax expenses.
The resulting revenue requirement is billed to the Montana-Dakota/Great
Plains and Cascade as a monthly fee. The costs are allocated based on the
number of customers served by each utility.
Certain Cascade owned assets, such as the portion of the Genera! Office
facility used for Shared Services (i.e. Gas Control, IT), located at the utility
headquarters in Kennewick, are also used for the benefit of other MDUR
operating companies. To cover the cost of ownership and operating costs
associated with these owned assets, a revenue requirement (asset return
plus annual operating expenses) is computed for the shared assets. The
expense component included in the return is composed of operating and
maintenance costs, depreciation, income tax and property tax expenses.
The resulting revenue requirement is billed to the other MDUR operating
companies, including MDU and IGC, as a monthly fee. The costs are
allocated based on the number of customers served by each utility.
Allocations to other Utility Companies
Montana-Dakota/Great Plains has severa! departments that provide services
to all four utility operating companies (Montana-Dakota, Great Plains,
Cascade Natural Gas Co. and Intermountain Gas Company). These
departments include:
. Leadership Group - composed of the Executive Group and Directors
that oversee shared utility specific functions. Customer Services - (Cal! Center, Scheduling and Online Services). Information Technology and Communications- (Management
Information Systems, Technology and Compliance). Administrative Services - (Procurement, Office Services, Fleet
Operations). Gas Supply & Control
These operational groups have calculated the proper allocation to use to
allocate the costs to the utility companies based on services performed for
each utility company. The allocation methodology is included in Exhibit III.
ExhibitNo. l0
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o Standard Labor Distributions
Labor/ Reimbursable expense allocations
The development of standard labor distributions for Intermountain Gas
Company employees is described below based on the type of employee.
Standard labor distributions are used for all employees to account for certain
expenses as detailed below.
Labor, benefit costs and reimbursable expenses are directly assigned to a
jurisdiction where possible. If the expense is not direct, the appropriate
jurisdiction is charged as follows:
Union Employees
Time tickets are required for productive time when working on capital
projects. The employee specifies the proper capital project work order
created to track project costs. To account for Operations,
Maintenance, and non-productive time, standard payroll labor
distributions are established for all employees. These standard labor
distributions are calculated for union employees based on the historical
actual charges.
Non-Union Employees
Non-union employees are not required to submit detailed time tickets
with applicable general ledger accounts specified. Rather each
employee has a "standard" set of general ledger accounts that split the
labor costs based on an expected ratio of work. This split can be
unique and is based on the employee's position. Costs are distributed
based on this standard labor distribution for each employee, and the
allocations are reviewed periodically.
Common Facilities
Customer Service Center
The Utility Group operates a Customer Service Center in Meridian, Idaho for
the purpose of providing telephone customer service to customers served by
Montana Dakota Utilities (MDU), Intermountain Gas Co. (IGC), and Cascade
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Natural Gas Corp. (CNG). Operating expense allocations of the Customer
Service Center are described on Page 6 - Allocations to other Utility
Companies; Customer Services.
Capital costs of the Customer Service Center are recorded on IGC's books.
Allocable costs of the facility and equipment include depreciation expense, a
return on the invested capital of the facility using Cost of Capital, and
income taxes associated with the return on invested capital (net of cost of
debt associated with the facility). The allocable costs are billed monthly to
CNG and MDU.
The cost driver for the allocations is customers served by each utility
Boise General Office
The Boise General Office provides office facilities for administrative and
general functions of Intermountain Gas Co.. In addition to IGC corporate
staff in the General Office, the facility is also utilized by Information
Technology (IT) and Geographic Informations Systems (GIS) staff that serve
the Utility Group. A cost recovery process exists for the Boise General Office
that is identical to the Customer Service Center process, however also
includes occupancy expenses of the facility in addition to depreciation
expense, a return on the invested capita! of the facility, and income taxes
associated with the return on invested capital (net of cost of debt associated
with the facility). The allocable costs are billed monthly to CNG and MDU.
The cost driver for the allocations is customers served by each utility.
Exhibit I- MDUR Corporate Overhead factor
l$m*ane-Wda Llti*t s C$.
CORPOR*TE S'Ef,H{TAS AITffi}IOH F*CTOR$
"InmryJurwtStS
trro'{TAtilA-OAl(OfA
FI.ECIBIC SAE&&T
T(yIAI"pnG GC
0.9
UTilTY wBr
75
E(P[OR"& WBI t$ri.
FROO. H€GUrA?Ep (EC cSG
0.0 E.s 21.2 8.5
'00.00
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o Corpofib frdo(11.1 t1.a r15 $r.3
o Exhibit II- MDUR Shared Services Pricing Methodology
tlDU Resourccs M SeoApr
Plietug lleffrcdology - Efies{Iw for 2O16
llote: liDUEsaourmtulcotSurcdtxviocc-tdDUResourcescoSsforeacfisharedssviceshmdionisctrarged
based on the cwpsate allocatimfacts.
7St - PayrsB Shged ScrY*ret:
PayrollSftaredSe*vicescostsareinw$cedbasedsn$lenumbofemplryeespaidandstatedasacostp*cfiedc The
word cfieet fortl"$s purpose, genedca{yrefersto pep€r pay$ad(s, direddepqlitgandn6ffifSbarssdlrs.
Checks oreEharged onaliwadstnrci.ve, irtendedto recogt'8ze$eExed nrbaseline afiortassocialedr+ith ma;ir*airdngapayro$qdeandassseiatedrepwting,regnrdessofnumberofpeoSepaid. hisalsoiilterdadtora*sdconsoffitionof
multiple payEra.ps andcsnpflieslilfiere pqssiHeandtcalignchargesr+ithfteaddional ellYcdrequimdto msinta;in
mdtipl e pay gro-ps and paycfdes.
The rnonitdyvdwneforthisstep pficirqis acrunulatediir$vidlanyforeacfi payclde proce$Ed.
Cheiks For$ee&lf paycydEs, cost percfred< basedon$re aunberefcfied(swritten FEr moflSt;
S 4.25 per chsdr for the fi rsi StXl cfied{s
$ 0.75 per cfi edt for fte nsl 5[$ ehcdu
$ 0.15 perchecftfor eacfiaddtianel cfieck
Chocks fornsrueelrlypaycycles, cet percfiec*hsedonSrenumberofcfiedcwritten permordfi:
$ 4.25 per ch ock forihe fi rsl 15fi! cfi edrs
$ 0.75 per chadtforthe nql 5{X}cheds
5 0.15 percfieclsfor eachad,&iwul cfied<
AdditimaBy, therewill bea${.{IIcfiargafor eachtax palmer{and$250.00chargpfor aach quaderlytaxfilingandE
cilargeforeach'1ff2
Thereis a $Sfi) per month minfunum clurgeforemfiopaatiqc{rmpaflf.
Thereisap,remiumclrargeof$S0parbarsadionforspacifiedcydechacksandbad+paycalqrlEtims. Exam$esof
hansautisrc irdudedinste premirm chaqesdrcdleare misdrqtranrs, refimded deductfoms,lsnglbofseryiceawards
submitted toolalefor irrtrsistinassfiedlledpayrdlprocess,and back paycalqrlation becausean irrreasewas
subm:ittedafrerthepaypedodthdin$ldesSteetrudivedate. frramSesofharuadioruH(dudEdfromtheprcmium
c$arEecalc*lationare bonus paymeats.fiaal payr*eda, certitedwagesetflemer*s, orany payrrentreqrdred as I resultofa $rarad Service orsyshm errar.
fEI -Bocurerneut Shsed Seruircs:
Prscuremar*Sharedsery*nscs$sareinroicedbasedonfiveseparatefactsrs,allsarr!,rnllanequalweiqf*ofz$g[, the
fac*ors are:
NumberoflfisaCards as of 8dljtS
Totial Msa Spend f'r 2014
NationdAiccatr* Spend for201 4
Number ofCnnsh.lcilim Equffi,er*Acqui$tions in 2014
Number inZ)14
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ExhibitNo. l0
Case No. INT-G-I6-02
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It 4S#Vl5rqcryds if,2 #i6 tzt un .l16 3.5tr1-6 S YI:,A
cerdE {-238 zt-7[?,I3-12tt fi-5SB fi-t,?x 8.rli}tl *.,,i7,t{x}'tr
\ttrSAssrd t.fixlap 7.rs!.?zl s-M7"7t2 tt-gE&+I s.s,*.3f,2 a?Hr.ra 1.4t5.#s,"*Iarfit
tt od TcadVISAsmrd it.6l*rt.{{H 12.ffi x.0{E 24.S.?t 7-txlx 3.6}it t{x}x
ntgEAE{qr*
So€nd t0.sr.gfl 2r.2.+?.m 13,1?.IG 83.tl8-r.&t 43.&t.7fi.5.{63.W 3.ts.m r74,0+?,tul
;+gt{iffit-Accout
Sfisrd 6.2tX r2.28lt {,24 t[7-?:]*24-87%2 97S I 8$*.t{xrlt
*
Co*slruc{*xrEq4t
FEqmsIME o fli t3 ilt vt ?29t*&
CoretilotgilE$&,E lc5ft8fE o.txI,t t8"7r*4-jHIS 29.258 37.?E!(7.{8'!g 2,38*t{xrf* rf€EAM&&trs u 6{t 3g il9 ffi 3E B f,42
* of FIEE{Acqisfims o_tlrE :t-sB ESvS 21.$tt .r9.{}Brt 8,6{B 1"21?.rtxr*
Toiel*idrfud
Clocaliurf:ckr 3"0t'tt 1?"tltlt * z?'*lt 3tt Erx 3t"ffi affi e06tt {{x}"00:[
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?ffi -TfrreErtn SililEd scrviH:
Senrice provided 10$tr to ttl e [tr]t UtillyGrrup.
Entcrprirc TcrholoEF Sclriccs (ETS):
TheresesweralETSdeprtmerts,andeacilisbilhdoutEsedonitsaumcrilerh. Thcfl:easfollfttE:
Agslilsticn Scryip {7S5} 1tXH6 ofthese cs$s are hscd onlhe Gtrptratefasts.
CurtoflrsR#ioo*{S5}-Two fectorsareusEd inttreinvoicing of the enlerprise cetsEssochtedsithc{rslomer
rdalions. Thoeecaetsrreinrcicedbasedupcr&enrmbaofdanicessumqrtedbyor$omerfelatitrE. Themeftsused
to dderminedevlpeow*sis daricesslathavedtecltedir*oadivadiredryduingaH! day paiodin &esummerof
201 5. The remainirq costs are for cosG specilb to the IPT se invoEcd upmth e IPT allocatiwr
Deui- C.ouab 266 r,057 436 1,810 1,277 45?658 6,O2{
96 of Oeyie Counls it-/t2rt6 t7-55*8-2{!t6 3$,Otrr*21,219f 7-5St6 10,9ilr r00{i
TobXr 4.{2rt6 !?-551t 8.2{9&3S.O6t6 21.21?I 7.sCtC 'to.gift6 10{x,[
IFT A3ocetirn 217 527 341 1.382 66 297 ?75 3,0r8
116 ol IFT Alocelioa 7.096 t7.o$11.Ot5 it4.59t 2.0%9.6!&8.996 100!tt
Tohts 7.0*t7 0!6,,l I o!f,{4 5q6 2"096 g Eti 8.gtt t00t6
Csfl rnw n icatilrc e SGcilrtty {9f t }
EnterprbecfiarE€sfortirEcofirmur{etimsEroparai*rcbedusingthreeweigfrfieddlocatilmtrdorE. ThBfadtrsareas
follonn:
1,10fi*lEArea NetrysrM-ocal ArEaf.le{ilod$rlEtuspdailArea NdwortcNumberof hrsinesswrt localkrsfiOj6}
?JEtgtt$rFircuallApcess - Numb€r of us er accutrfs {3816}
t$nmriiltSo*)
The esstr are ;inyr{ced hsed oritfrBfo$eling perctr*aggs:
WA!#tAT#MAN 2 52:t28 208 5?17 13 472
!t of$usiness Unit
Lor*ions O.,t2lE ,.t.ozt*27.129f,43.0rt[12.49[3.509&2-75!r {o0{E
ExhibitNo.l0
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lfitsrfiEt
AsedHrawdl 266 1,057 ,{Sf 1.810 1.277 it57 65S 8.02'l
16 of lJcer A.ro,unts ,*.42qt {7.559t 8.2/t9[30.{H[2{"z1gt 7.5996 10.f,t96 1o{}qt
Securitf
* of Hendrets 20_ooltt ,0-3.{9G 20.txH6 20.fin6 20,trHt 5-82'!tC 3.84 9&,too9[
Tt*r*s I I ..f1 S[{2 6t!T {7 Sri6 27 Bqf,t8.ED6 5.9196 5.75{S 1loorxBi
Ogrfiilt*ril*t*f\ -Enterpfisecfiargcsfortheoperf,titrEgflilpf,rcinrr{,icedusingtwosepa*atefactryr 95.1%ofthe
costsarehaseduptrrflenurTrhfofseFrefs$alarBsr.FpsltedforEpartfix,hrhrsinessrErL Theseseffelsaretfie{l
brokenoutbdween[-dlsscicesanrersanclsirarcdstrvicescntrs.4.9t&ofthecmGareforcmtsspcciEcto&reASr4{X,
are :iarobed upffi th G ASrimO allocati m es agteed to by MDu and t t Bl-
ThecosB$atare hs6d uptrt$renumberefsetuels are based onthefollodng ptrcErtsgcs:
Lf;tdl Senrice Sstrets-{7596}
fi,Sfagrul Senrice Serv ers - {2516}
o
Fu* Se$oe Se*ers 25.7 't47 rt3 90 20 o 0 552
86 of Fuil Seruie
Senerg *5.6596 26.649&7.799i t6-396 3-62{E o.oot6 0.009i {oo9[
Shaled SeaieSgyel=o 35 38 59 6€A2 88 378
r Er rux !€wFe
Seaers o.809[25.r3tB {o.ffitr 15.6tr*I7.JBC 8.4?q6 23.28rt&toolr
Tot IE 3,f-2,lti 26 E}l I 35S {6 t3f 7.08t5 2.129t 5.82S 100t6
FinsrcaandAdm*nirbEtim {S4-. Gostsforfrrfinarrceandadmirbtratiqngrqpareiflvahsdbased upm&e
combifl €d mcffioddorjesof$rBfourpreviffs$idEntihd ETS grqrFs.
ExhibitNo. l0
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?t olfotat Frrsn€s &Adr&idcllro 2f illqi ,t6-5{96 ,t2-42*2r.54*{3.0!q6 4 29q6 5 7t!t[toorf,
:.::r.: : :ir:
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Exhibit III- Utility Operations Support Allocation
Methodology
tJtility Ope rations 5u pport
Labor Distribution Allocation Methodology
Leadersl&Gro$n:
r lnrludesExs<utiveMre Fresidents& trirertors
r Ove rseel ull sh*red, utility sprciftc fu nctions in tfi e fol lcwing areaa:
o CustsnrerServices
o Adminiskative Servires
o Infornntion Tethnslogt& Cemmunirations
o Engineeringand Operations Procedures
o Gre Supplyand GuGontrol
r Alloration methodologv:
o Equal portion allocated b euh uUlity company, or brand
o For portion allo€ated tp Mcnhn+.Dahoby'Great Flainl if th:re i= involvernentwith non-
utility *lork allorate 1% (inrluding0l5% forGreat Flains| to non-utility based on
historkalestimates,urith remainderallocatedtoguandrJertricba*donnrekrcount
o Far pcrtisn allorated tq Montana-thl*ota/Great Plainn if there is ns invslyenrent with
non-utility urork, allorate beturcen gas and elertric bmd on neter f,ount.
€rrtqmersery*Es:
r Direrbr
o 3595 to CttE, 30?6 to lGC, 35}s Montana-tlakot#Great Plains lItI6 to non-utilitr,l and
rernaindrrsplit beturcen gro and eleskic meErsount-
r Management team
o Supe rvlsnrc: Front Il ne supervision for Cusbr*er Se rrrice Ge nte r
r 30?6 ts CFIG, 30?6 to ffi, It016 Monhna-hkotay'Great Flains r {296 to non-utilityf
and rernainderallocated to gu and eledric based on thr estirnate of firre
required tosuprvise
o M*nryer: Custarner servke
r 50?6 CI'IG, 2096l{BC, 5O9g Msnbna'DakctalGreat Flains r {196 b non -ufility}
and rerminder allocated to gao and electrir nreter count
r Credit
o Responsible for creditand collertionsforthe tltilitlp Group
o Allo<ation Methsdoloey
r MoEt agents +nly handle creditactivity for one brand, they charge all tirne to
that brand
! For 4ents that handle mr,rltiple brands, tinre is <harged b*d on how much
tine is rpentun emh brand
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t B#ed qn estirnated tirne uling history
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Far 4ent= ffiat only handle creditufivityfor hlontana.IlaloblGreat Plains:
r Allocated bgre and clectric bed on meEr Eount
For 4ents th*t handle creditfor Monbn*Dakota/Great Plainsand ans,ther
brand,the porti*n is alhrated toexh utility bred on average tirne spentin
eac h utility udth the Montana-Elakob/Great Flai ns portion al located b gu and
elertr.ir ped on neter count-
Scheduling
o Responsible fsrschedulirgfield rarcrkforemplolrees performingwork in t*le field forthe
utility Group
o Responsible foremergenrrrrespnse 24f,I
o Alloration Methodology:
o Managementteam:t MEnfrgEr 2O?6lG(, 3tl9{iClilG, 5Og6 Montan*'Dakoby'Great Plainslallocated to
gas and elertric hred on mehr fount"
r TEdm Leads 25?6 EC, ZS?EEFE, 50?6 Montan*Dakota/Great Plain$ cllorated ta
gc and elecFl( based on rnetercounL. For e mployees thatan ly schrdule one brand, r harge tirne to that brandt tur Employees thatschedule both GC and CFIG, splitttnre 5O/5O b*ed on
esti rnated ti rne req ui red
r For ernployees who schedule all brands,split evenly
. Fcr ernployee: that only schedule Monhn+.Ihkob/Great Plains:
r Allocated brtneen gasand electrk bsed on neter countt For € Erploy€es thatsched ule credtfor Montan*.Dakot4/Great Plai ns and
enother brand,the portion isallocated to rarh utility bued on the shared
utilitr,, The Ntonhm+.Oakoh/GrratPlains alloration is bued on the gas and
electric rneterscunt
CustomerServire
o Responsib le for hand lingall in bou nd ralls duri'ng regu lar apr rating hcu rs
o Allstation Method*rlog1.:
t Teatru ledsand Custonrer Care Reprrsentatirres {CCR'I} when only responsi'He
for sne brand, charge all that tirne to one brand
r For ernployeesto+ering multiple brands, estimaftesare routinely made for
allo<aticns for the Bay period
r For emplsyees respqnsiHe for lMontana-Dakota/Great Plains:
r 3% (including O-596forGreat Plains! ischarged to non-utilityfsr credit
xtivity wiated wit*'l non-utility charges, bred on bestestirnate of
tinre required
r Remainder is allorated kttveen gc and electrir baned an rnrhr rount
Exhibit No. 10
Case No. INT-G-16-02
T. Dedden,IGC
p. 15 of16
o
o
;
T
fu r e mphyees responsiHe for MsnEoa-DakotqlGreat Plains and ano$rer
brand, the partion al located to non-uti [ity is red ucrd xcord ing]y to 3?d
{inc I ud }ng O5?6 lor Great Plai ns} of the tatal mciated with Monhn+
Bakota/Great Plains-
Curtorne r Pragrans & Supporrt
o Rrsponsible fsr inbound sel'f-tervire,web hclp,custonrer prognrntranffti,sn:"and
analytical su ppor,t for the tltilitv Grcu p
o Allo<ation l\ltethodolsgf:
o Manager
r 3016 !ff, 3ffiCi{G. 4O% lrfionhna'Dal*b/Great Plain* (altocaE te gre and
elesFk bued on nrete rcountl
r Bmd on additional tinre fsr Montana-Dahota/Great FIai ns on social
nedia u pdaEs & Credit BeFt respansibilities
o $upervisor, Team t-ead, und SupportStaff. Equal por:tion allorated toearh brand
r tur Fortion allorated to MontaneBakota/Grrat Flains, if there is inrmlrrement
with non-r.rtilityurerkallocate 1t6 {inc[uding0-25%forGPFIG]to nan-utility,
broed on historical estirmtes, with rsrninder allscated b gasand electric
hred on rnetercount-
. tur portion atlorated b Monhn*Dakoh/Great Plains, if thrre i= no
invohenrentrarith non-utilityriuork,allocatedto gu and ehctrir baed on rneter
rount
hbte: E<ceptlons nralt be made on an individual bslsfr,omthesr guidelines
o Employeesnray heusi[nedspeclal pro]ests,andallocation nnthodologynrarybe
changed acrordingly-
o l-aborailocatlon rnayalttnys be nrdeonan xtual time spentbcisratlrerthan tfiese
guidelines-
c Supervisors rnayalErthue guidelines bmed on t{reir individualscrnaris-
ExhibitNo. l0
Case No. INT-G-I6-02
T. Dedden,IGC
p. 16 of16
o
o
o
Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOI.JNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATTIRAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 11
)
)
)
)
)
)
)
EXHIBIT
o
TOc
o
o
Line
No.
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
lntermountain Gas Company
Cross Charge Summary
For the Test Year Ending December 31, 2016 tlr
June YTD
Actuals
(b)
Cross Charqe Department
Geographic lnformation Service
MDU Cross Charges
MDUR Cross Charges
Credit & Collections
Customer Services, Dir
Meridian-Customer Service
Customer DevelopmenVPrograms
Scheduling
lT Risk Mgt
lnformation Tech, Dir
Communications
lnformation Systems
Mobile Services Manager
Office Services
Cascade Natural Gas Corp.
(a)
Six Month
Forecast
(c)
Total
(d)
625,834.46
't,711,863.28
2,795,560.50
559,855.81
22,653.20
2,085,204.05
493,642.68
328,510.47
1,824,559.16
(163,274.41)
278,306.59
1 ,560,318.87
345,439.60
2,928,O70.88
431,324.01
$ 2e4,243.8e $
902,557.68
1,208,736.02
254,331.43
(184,399.95)
957,452.98
229,087.55
159,663.74
889,458.47
(61,100.3s)
93,385.65
1,17'.t,052.90
169,924.10
1,635,692.08
216,213.12
331,590.57 $
809,306
1,586,824
305,524
207,053
1,127.751
264,555
168,847
935,10't
-102,174
184,921
389,266
175,515
1,292,379
215,111
$ 7,936,299.31 $ 7,891,569.83 $ 15,827,869.14
Notes
[1] Test Year ending December 3L,20!6 is composed of actual results from January 1 - June 30, 2016 and
forecasted results from July t,zOtG - December 31, 2016.
Exhibit No. I I
Case No. INT-G-16-02
T. Dedden,IGC
p.1 ofl
o
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 12
o
0.
LGC
EXHIBIT
o lntermountain Gas Company
Rate Base - 13-Month Average
For the Test Year Ending December 31, 2O16t1I
Line
No.Description
Company
Unadjusted
Rate Base
Company
Adjustments
Company
Adjusted
Rate Base
(a)
1 Gas Plant in Service:
2 OriginalCostt2]
3 LessAccumulated Depreciationt3l
4 Net Gas Plant in Service
5 Materials & Supplies lnventofal
6 Gas Storage lnventofsl
7 Cash Working Capitalt6l
8 Accumulated Deferred lncome Taxest4
g Advances in Aid of Constructiontsl
10 Rate Base
(b)
$ 612,621,131 $
(312,607,666)
(c)
(16,555,572)
4,156.820
(d)
$ 596,065,559
(308,450,846)
287,614,713
3,149,131
3,195,613
1,032,688
(50,172,477\
(7,893,171)
300,013,465
3,149,131
4,055,522
1,032,688
(63,356,335)
(7,893,171)
(12,399,752)
13,183,858
o
(859,909)
$ 237,001,300 $ (74,803)$ 236,926,497
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30,
2016 and forecasted financial data from July 1, 2016 - December 31, 2016.
[2] See Exhibit No. 13, Page 1.
[3]See Exhibit No. 13, Page2.
[4] See Exhibit No. 13, Page 3.
[5] See Exhibit No. 13, Page 4.
[6] See Exhibit No. 13, Page 5.
[7] See Exhibit No. 13, Page 6.
[8]See Exhibit No. 13, Page 7.
ExhibitNo. l2
Case No. INT-G-I6-02
J. Darrington, IGC
p. I of2
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ExhibitNo. 12
Case No. INT-G-I6-02
J. Darrington, IGC
p.2 of 2
o
=:l
o
o Ronald L. Williams, tSB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email : [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATTON OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORTTY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 13
t
T{2C
EXHIBIT
O
o
o
Intermountain Gas Company
Gas Plant in Service - Original Cost
For the Test Year Ending December 31, 2016t11
Gas Plant in Service AROLine
No.Month alcloloand 106012l Adjustrnend3l
Month End
Total
Average
Balance
(b)(d)
December2015 $ 599,920,846 $ (18,208,107)$ 581,712,739
January 2016 601,596,777 (18,208,107) s83,388,670
February 603,813,675 (18,208,107) 585,605,568
March 603,482,731 (16,04s,678) 587,437,053
April 604,838,891 (16,045,678) 588,793,213
(e)(c)(a)
1
2
3
4
5
6
7
I
9
$ 582,s50,705
5U,497,119
586,521,31 1
588,1 1 5,1 33
589,775,529
592,109,551
595,397,959
599J22,794
602,815,910
607,022,877
610,402,237
614,455,580
$ 7,152,786,705
12
10
11 May
12
13 June
14
15 July
16
17 August
18
19 September
20
21 October
22
23 November
24
25 December
606,803,522 (16,045,678) 590,757,844
609,616,576 (16,155,318) 593,461,2s8
613,489,977 (16,155,318) 597,334,659
617,066,247 (16,155,318) 600,910,929
620,876,208 (16,155,318) 604,720,890
625,480,182 (16,155,318) 609,324,864
627,634,927 (16,155,318) 611,479,609
633,s86,869 (16,155,318) 617,431,551
Total
Divided by
26
27
28 Average Balance s 596.065.559
NOTES
[1] Test Year ending December 31 , 2016 is composed of actual financial data from January 1 - June
30, 2016 and forecasted financial data from July 1 , 2016 - December 31 , 2016.
[2] See T. Dedden's Exhibit 07, Page 1, Column (b).
[3] As per prior Commission orders, the Asset Retirement Obligation is removed from the calculation
of rate base to avoid double charging customers for the cost of removing tangible long-lived assets.
The cost of removal is already included in the Company's approved depreciation rates.
ExhibitNo. 13
Case No. INT-G-I6-02
J. DarrinSon,IGC
p. I of7
o
o lntermountain Gas Company
Accumulated Depreciation - Gas Plant in Service
For the Test Year Ending December 3t, ZOt6tll
Line
Accumulated Provision
for Depreciation ARO RWIP
a/c 't080 and 111ot2l Adiustment[3] Adiustmentlal
Month End
Total
Average
BalanceNo.Month
(a)(b)(c)(d)(e)(0
1
2
3
4
5
6
7
I
9
10
11
12
13
'14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
December2o1s $ (304,247,389)$ 4,726,372 $ (238,276)$ (299,759,293)
$ (300,227,129)
January 2016
February
March
April
May
June
July
August
September
October
November
December
(305,203,358) 4,726,372 (217,978) (300,694,964)
(301,761,243)
(307,494,066) 4,726,372 (59,828) (302,827,522)
(303,4s8,268)
(308,117,867) 4,185,070 (156,2171 (304,089,014)
(30/.,704,704.)
(309,349,841)4,185,070 (155,623) (305,320,394)
(305,887,482)
(310,419,053) 4,185,070 (220,586) (306,454,569)
(306,883,479)
(31 1 ,380,090) 4,194,75O (127,O48) (307,312,388)
(308,27O,844)o (313,297,002) 4,194,750 (127,0481 (30e,229,300)
(310,200,318)
(315,239,037)4,194,750 (127,O48) (311,171,335)
(312,149,958)
(317,196,283) 4,194,750 (127,O48) (313,128,581)
(314,1 10,668)
(319,160,456) 4,194,750 (127,048) (315,092,754)
(316,089,045)
(321,153,038) 41%,750 (127,048) (317,085,336)
(317,667,013)
(322,316,392) 4,194,750 (127,048) (318,248,690)
Total
Divided by
$ (3,701,410,151)
12
Average Balance $ (308,450,846)
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30, 2016 and
forecasted financial data from July 1 , 201 6 - December 31 , 201 6.
[2] See T. Dedden's Exhibit 07, Page 2, Cdumn (b).
[3t As per prior Commission orders, the Asset Retirement Obligation is removed from the calculation of rate base to
avoid double charging customers for the cost of removing tangible long-lived assets. The cost of removal is already
included in the Companys approved depreciation rates.
[4] Accumulated Provision for Depreciation related to the Retirement Work in Process represents the work performed
but not yet completed to retire plantin-service. Retirement work in process is removed from the calculation of rate base
because it represents assets that are in the process of being retired but are still used and useful at the end of the
month.
ExhibitNo. 13
Case No. INT-G-I6-02
J. Darrington, IGC
p.2 of 7
o
o lntermountain Gas Company
Materials & Supplies lnventory
For the Test Year Ending December 31, 2O16tu
Line
Plant Materials &
Operating Supplies
alclf/tol2l
Undistributed Stores
a/c 163013l
Month End
Total
Average
BalanceNo.Month
(e)(d)(b)(a)
$
(c)
o
1 December2015
2
3 January 2016
4
5 February
6
7 March
I
9 April
10
'11 May
12
13 June
14
15 July
16
17 August
18
19 September
20
21 October
22
23 November
24
25 December
$2,920,938 $
3,0/,8,127
3,103,015
3,078,240
3,221,312
3,297,913
3,235,382
3,06,6,424
3,167,364
3,111,774
3,'.t28,6U
3,163,030
2,716,531
6,977
16,553
7,660
46,558
40,922
(19,924)
10'1,450
98,497
36,849
10,093
3,990
2,920,938
3,055,104
3,119,568
3,085,900
3,267,870
3,338,835
3,215,458
3,167,874
3,265,861
3,148,623
3,138,727
3,167,020
2,716,531
$2,988,O21
3,087,336
3,102,7U
3,176,885
3,303,353
3,277,147
3,191,666
3,216,868
3,207,242
3,143,675
3,152,874
2,941,776
$37,789,577
12
ExhibitNo. 13
Case No. INT-G-I6-02
J. Darrington, IGC
p.3 of7
26
27
28
Total
Divided by
Average Balance $3,149,131
NOTES
[1] Test Year ending December 31, 20'tO is composed of actual financial data from January 1 - June 30, 2016
and forecasted financial data from July 1, 2016 - December 3't, 2016.
[2] See T. Dedden's Exhibit 07, Page 3, Column (b).
[3] See T. Dedden's Exhibit 07, Page 3, Column (c).o
o lntermountain Gas Company
Gas Storage lnventory
For the Test Year Ending December 31, 2O16tll
Line
No.Month
Non-Utility
Gas Storage Gas Storage
ak 1dq2l2l Adiustrnendsl
Utility
Gas Storage
Adiustmendal
Month End
Total
Average
Balance
(b)
December2O15 $ 3,187,218 $ (1,146,733) $
3,088,545 (1,117 ,148)
2,996,769 (1,085,538)
2,826,129 (1,022,728)
3,284,U2 (e69,42s)
3,421,070 (916,477)
3,479,830
(d)
$ 2,040,485
1,971,397
1,911,231
1,803,401
2,315,417
2,504,593
(866,6s9)(,16,684) 2,s66'487
(7s2,171)3,380,675
(694,929)4,082,s99
(637,687)4,81 1 ,619
(s80,445)4,780,041
(722,674)4,748,477
(66s,e50)4,902,363
Total
Divided by
(0(e)(c)(a)
o
January 2016
February
March
April
May
June
July
August
September
October
November
December
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
4,',t32,846
4,777,528
5,449,306
5,360,486
5,47',t,151
5,568,313
$ 2,005,941
1,941,314
1,857,316
2,059,409
2,410,005
2,535,540
2,973,581
3,731,637
4,447109
4,79s,830
4,764,259
4,825,420
$38,347,361
12
ExhibitNo.13
Case No. INT-G-16-02
J. Darrington, IGC
p.4 of 7
Average Balance $ 3,195,613
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30, 2016 and
forecasted financial data from July 1, 2016 - December 31, 2016.
[2] See T. Dedden's Exhibit 07, Page 4, Column (b).
[3] Non-Utility Gas Storage lnventory represents the balance of LNG that is dedicated to non-utility LNG sales and as
a result is removed from the calculation of rate base.
[4] This includes the removal of inventory not needed for Utility purposes, but not reserved for non-utility LNG sales.o
o
(a)
REVENUES
1 Revenues at Proposed Rates
lntermountain Gas Company
Cash Working Capital
For the Test Year Ending December 31, 2O1611l
Test Year Revenues
and Expenses Revenue Lag/
at Proposed Rates Erqcense (Leads)
(b) (c)
$ 264,966,210 44.96
7,087,860 44.96
5,852,084 44.96
(890,022)44.96
(21,7O7,1',t2)44.96
(1 7,579,946)44.96
$ 237,729,075
Cash
Working Capital
CWC Factol2l Reouirement
12.32o/o $ 32,638,207
12.32o/o 873,O20
12.32o/o 720,808
12.32o/o (109,62s)
12.32o/o (2,673,691)
12.324/o (2,165,343)
$ 29,281,376
-2.53o/o $(12,8371
Line
No.Description
(e)(d)
2
3
4
5
Plus Franchise Tax
Plus lnterest Expense
(Less) Uncollectibles
(Less) Depreciation and Amortization
6 (Less) Retum on Equity
7 TOTAL.REVENUES
EXPENSES
8 Employee Benefitso $507.1 90 (s.241
o
9 Payroll and Withholdings 27,292,360 (13.82)-3.790/o (1,033,344)
10 PCaAExpense 168,822,659 (41.2e)-11.31o/o (19,096,257)
Other Operations and Maintenance (less
11 uncollectibles)16,551,065 (31.74\-6.69%(1,439,083)
12 Payroll Taxes 1,il1,942 (24.70l.$.77o/o (111,129',)
13 PropertyTaxes 3,198,871 (131.88)-36.13%(1,1 55,756)
14 Franchise Tax 7,087,860 (1 69.50)46.44o/o (3,29',t,474\
15 lnterest Expense 5,852,084 (87.68)-24.O2Yo (1,405,782)
16 lncome Tax 6,775,O42 (37.88)-10.38o/o (703,O27)
17 TOTAL EXPENSES $ 237.729.075 $ (28,248,688)
18 CASH WORKING CAPITAL REQUIREMENT $ 1.032.688
-
NOTES
['l] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30, 2016 and forecasted financial
data ftom July l, 2016 - December 31, 2016.
[2] Column (c) / 365 days.
ExhibitNo. 13
Case No. INT-G-I6-02
J. Darrington, IGC
p.5 of7
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ExhibitNo.13
Case No. INT-G-I6-02
J. Darrington, IGC
p.6of7
FNo!ooFoo::!P:99:P98eNRXR RN R
o
a lntermountain Gas Company
Advances in Aid of Construction
For the Test Year Ending December 31, 2016t11
Line
No.Month
Month-End Balance
atc2s2ol2l
Average
Balance
(a)(b)(c)
1 December2015
2
3 January 2016
4
5 February
6
7 March
I
9 April
'10
11 May
't2
13 June
't4
15 July
16
17 August
18
'19 September
20
21 October
22
23 November
24
25 December
$ (8,035,657)
$(8,025,639)
(8,015,621)
(8,053,447)
(8,091,2721
(8,074,315)
(8,057,357)
(8,066,617)
(8,075,877)
(8,107,717)
(8,139,557)
(8,214,225)
(8,288,892)
(8,093,879)o (7,898,865)
(7,718,432)
(7,537,999)
(7,568,1 1 0)
(7,s98,221)
(7,605,557)
(7,612,892)
(7,596,511)
(7,580,129)
(7,593,605)
(7,607,080)
26
27
28
Total
Divided by
$(94,718,054)
12
Average Balance $ (7,893,171)
EIES
[1 ] Test Year ending December 31 , 201 6 is composed of actual
financial data from January 'l - June 30, 2016 and forecasted
financial data from July 1, 2016 - December 31, 2016.
[2] See T. Dedden's Exhibit 07, Page 6, Column (b).
ExhibitNo. l3
Case No. INT-G-16-02
J. Darrington, IGC
p.7 of7
o
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 14
o
EXHIB!Ta
IGC
o lntermountain Gas Company
Statement of Operating lncome with Adjustments
For the Test Year Ending December 31 , 2O16rll
Line
No.Description
Company
Unadjusted
oir.#21
Company
Company
Direct
AdjusrnentsFl Presentlal
Proposed
Revenue
Deficiency
(Over Collec{ion)
(e)
10,165,700 $
Company
Direct
Pmposedtsl
(a)(b)
$ 233,637,331
2,893,572 16l
238,530,903
1 50,1 78,1 66
(c)
18,262,816 $
6,791
(d)
251,900,147 $
2,900,363
(D
262,065,U7
2,900.363
1 Gas Operating Revenues
2 Other Revenues
3 Total Operating Revenue
$
18,269,607 254,800,510 1 0,1 65,700
18,644,493 168,822,659
(3,2s7)
(1 1 8,581)
(1 1 1,430)
(26,782)
(1,328,388)
(e3,sl 0)
(101,060)
o,087,860)
4.3/,8.4231
46,565
1,383,094
492,741
18,736,256
9,267,200
202,610
1,236,871
13,8't9,684
21,707,112
1,6/.1,942
3,198,871
36,536
19,081
264,966,210
168,822,659
46,565
1,383,094
492,741
18,736,256
9,303,736
202,610
1,236,871
1 3,838,765
21,707,112
1,6/.1,942
3,198,87'l
4
5
6
7
8
9
10
11
12
't3
14
15
16
17
't8
19
20
21
22
Operating Expenses
Cost of Gas
Operation & Maintenance
Production
O
Natural Gas Storage, Terminaling, and Processing
Transmission
Distribution
Customer Accounts
Customer Service and lnformational
Sales
Adminislrative and General
Other
Depreciation
Payroll Taxes
Property Taxes
Franchise Taxes
lnterest Expense
Total Operating Expense
Before lncome Taxes
23 lncomeTaxes
24 fotal Operating Expenses
25 Net Operating lncome
46,565
1,383,094
496,038
18,854,837
9,378,630
202,610
1,263,653
15,148,072
93,510
21,707,112
1,743,002
3,198,87'l
7,087,860
4,348,423
235,1 30,443
205,475
5,425,162
2.il4.743
240,555,605
2,750,218
55,617
4,024,824 14
240,611,222
6,775,042
o
235,335,918 7,969,905 243,305,823 4,080,441 247,386,264
$ 1,194,985 s 702 $ 11,494,687 $ 6,08s,2s9 $ 17,579,946
NOTES
[1] Test Year ending December 31, 201 6 is composed of actual financial data from January 1 - June 30, 2016 and forecasted financial data from July 1, 2016 -
December 31, 2016.
[2] See T. Dedden's Exhibit 08, Page 1, Column (d).
[3] See Exhibit No. 14, Page 2.
[4] Column (b) + Column (c).
[5] Column (d) + Column (e).
[6] See T. Dedden's Exhibit 09, Page 1, Column (d), line'17.
m Reflects statutory income tax rates at 39.81 o/o: Federal at 350/o and ldaho at 7.4ol0.
ExhibitNo. 14
Case No. INT-G-16-02
J. Darrington, IGC
p. I of2
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ExhibitNo.14
Case No. INT-G-16-02
J. Darrington,IGC
P.2 of 2
€:lo
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 15
)
)
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)
)
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)
o
EXHIBlT
0
o
TGC
O lntermountain Gas Company
Unbilled Adjustment
For the Test Year Ending December 31, 20161'I
Line Rate
Tariff
Unbilled
Therms
Unbilled
Rer"nr""[2]
Unbilled
Cost of Gasl2]No
(a)(b)(c)(d)
1 December2OlS
2 RS-1
3 RS-2
4GS
5 Total
5,448,489 $ 4,141,451 $
26,410,518 17,912,142
15,195,106 9,985,160
3,028,761
13,623,866
7,774,880
47,054,113 32,038,753 24,427,507
6 June 2016
o
7
I
I
10
RS-1
RS-2
GS
(372,936)
(3,500,912)
(2,283,203\
(325,450)
(2,492,',t24)
(1.615,2521
(207,312)
(1,805,945)
(1,168,246)
(6,157,052) (4,432,827) (3,181,503)
11 Net Change
12
13
14
15
RS-1
RS-2
GS
Total
5,075,553
22,909,606
12,91 1,903
3,816,001
15,420,018
8,369,908
2,821,449
't't,817,921
6,606,634
40,897,061 $ 27,605,926 $ Zr ,246,004
16
17
18
Adjustment to Gas Operating Revenues
Adjustment to Cost of Gas
Total
$27,605,926
21,246,004
$ 6,359,922
PURPOSE OF ADJUSTMENT
To remove unbilled revenues and cost of gas expenses from the revenue requirement.
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data from
January 1 - June 30, 2016 and forecasted financial data from July 1, 2016 - December
3',t,2016.
[2] Revenue and cost of gas are calculated using currently effective rates.
ExhibitNo. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. I of25
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ExhibitNo.l5
Case No. INT-G-16-02
J. Darrington, IGC
p.2 of 25
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Case No. INT-G-16-02
J. Darrington,IGC
p.3 of25
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lntermountain Gas Company
Lost Gas Expense Adjustment
For the Test Year Ending December 31, 2016t1I
Line
No. Description Actual Forecast
(a) (b) (c)
1 TestYear
2 Lost Gas Expense $71'.t,422 $492,055 $
Total
3
4
5
6
7
I
9
10
11
12
13
14
15
Normalized
RS-1 Therms
RS-2 Therms
GS-10 & 11 Therms
GS€O Therms
GS-12 (CNG) Therms
lS-R Therms
lS-C Therms
LV Therms
T-3 Therms
T.4 Therms
T-5 Therms
Total Thermsl2l
22,660,127
119,838,399
70,602,s60
12,235
4,007
84,621
1 1,863
3,093,310
20,574,067
138,352,837
10,367,730
9,812,563
60,338,574
37,288,907
45,519
3,426
52,776
4,147
3,224,250
19,335,220
126,283,835
9,408,430
(d)
1,203,477
32,472,690
180,176,973
107,891,467
57,754
7,433
137,397
16,010
6,317,560
39,909,287
264,636,672
't9,776,160
385,601,756 265,797,647 651,399,403
0.2143o/o
1,395,949
0.28622
399,549
ExhibitNo.l5
Case No. INT-G-I6-02
J. Darrington, IGC
p.4 of25
16 Lost Gas Ratet3l
1l Total Lost Gas Thermstal
'18 Weighted Average Cost of Gas
1g Lost Gas Expenselsl
ZO Adjustment to Cost of Gasl6l
$
$
$ (803,928)
PURPOSE OF ADJUSTiIIENT
To calculate the current level of lost gas expense.
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30,
2016 and forecasted financial data from July 1, 2016 - December 3't, 2016.
[2] See Exhibit No. 15, Pages 8 and 12-15.
[3]See Exhibit No. 15, Page 5, Column (b), Line '16.
[4] Line 15 x Line 16.
[5] Line't7 x Line 18.
[6] Line 19 - Line 2.o
o lntermountain Gas Company
Average Lost Gas
For the Test Year Ending December 31, 2016
Line
No.Description OcI2O12-Sept2013 Oct2013-Sep2014 Od2O14-Sep2015
(a)
1 Core Purchased Gas
2 Transport Gas
3 LNG Storage Withdrawals (Boil-ofQ
4 lmbalance Draft
5 Deliveries to System
(b)
327,556,540
282,638,160
993,899
466,890
(c)
331,807,940
277,902,920
7,154,248
293,930,590
293,573,841
1,702,8il
2,723,140
(d)
6
7
8
9
10
1',!
12
13
Core Customer Billed
Core Customer Unbilled (Oct True-up)
Less: Core Customer Unbilled (prior year)
Transport Billed
Company Use
LNG lnjections
lmbalance Pack
Deliveries to Customers
611,655,489
324,521,587
6,585,356
(4,900,710)
282,638,160
400,038
ilz,895
616,865,108
335,827,672
5,168,187
(6,s85,356)
277,902,920
218,129
1,710,685
726,790
591,930,425
294,800,808
6,611,279
(5,168,187)
293,573,841
42,552
1,491,905o
14 Lost Gastll
15 Lost Gas Percentage of System Deliveriesl2l
16 Lost Gas Three-Year Averageltl
NOTES
[1] Line 5 - Line 13.
[2] Line 14lLine 15.
[3] The average of Columns (b), (c), and (d), Line 15.
609,787,326
1,868,163
O.3O54o/o
0.2143o/o
614ffig,027 591,752,198
't78,227
0.0301%
1,896,081
o.30740/o
ExhibitNo.l5
Case No. INT-G-I6-02
J. Darrington, IGC
p.5 of25
o
O
Line
No.
I
10
11
12
lntermountain Gas Company
Normalization Adjustment
For the Test Year Ending December 31, 2016t11
Description Amount
Test Year
Gas operating Revenuest2l
Cost of Gasl3l
Margin
(b)(a)
1
2
3
4
5
6
7
8
$252,y2,873
168,759,553
Normalized
83,583,320
251,900,147
168,423,110
Gas Operating Revenuestal
Cost of Gastsl
Margin
Adiustment
83,477,O37
(442,726)
(336,443)
ExhibitNo. l5
Case No. INT-G-I6-02
J. Darrington, IGC
p.6 of25
o Gas operating Revenuest6l
Cost of GastTl
Margin $ (106,283)
PURPOSE OF ADJUSTMENT
To normalize therm sales for the test year ending December 31 , 2016
NOTES
[1] Test Year ending December 31 ,2016 is composed of actual financial data
from January 1 - June 30, 201 6 and forecasted financial data from July 1, 2016 -
December 31,20'16.
[2] See Exhibit No. 14, Page'1, Column (b), Line 1 plus Exhibit No. 14, Page2,
Columns (b), (c), and (d), Line 1.
[3]See Exhibit No. 14, Page 1, Column (b), Line 5 plus Exhibit No. 14, Page2,
Columns (b) and (c), Line 5 less Exhibit No. 15, Page 4, Column (d), Line 2.
[4] See Exhibit No. 15, Page 7, Column (e), Line I plus Exhibit No. 15, Page 11,
Column (c), Line 5.
[5] See Exhibit No. 15, Page 7, Column (f), Line I plus Exhibit No. 1 5, Page 1 '1 ,
Column (d), Line 5 less Exhibit No. 15, Page 4, Column (d), Line 19.
[6] Line 6 - Line 2.
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Case No. INT-G-I6-02
J. Darrington, IGC
p.7 of 25
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Non-Executive lncentive Compensation Expense Adjustment
For the Test Year Ending December 31, 2016t1I
Line
No.Description Amount
(a)
1 TestYear
2 lncentive Compensation Expense $
3 PayrollTax Expense
4 Pro Forma
5 lncentiveCompensationExpensel2l
6 PayrollTaxExpenset3l
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7
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Adiustment
1,038,672
70,942
665,403
38,2',t4
(373,269)
(32,728\
ExhibitNo.l5
Case No. INT-G-16-02
J. Darrington,IGC
p.17 of25
1',!
12
13
14
15
16
17
lncentive Compensation Expense
PayrollTax Expense
Total lncentive Compensation Adjustment
Adjustment to Transmission
Adjustment to Distribution
Adjustment to Customer Accounts
Adjustment to Sales
Adjustment to Administrative and General
Adjustment to Payroll Taxes
Total lncentive Compensation Adjustment
$ (405,997)
(3,297)
(118,581)
(111,430)
(26,782)
(113,179)
(32,728\
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PURPOSE OF ADJUSTMENT
To remove the earnings metric from the Company's non-executive incentive
compensation expense.
NOTES
[1] Test Year ending December 31, 2016 is composed of actual financial data
from January 1 - June 30, 2016 and forecasted financial data from July 1, 2016 -
December 3l, 2016.
[2] See Exhibit No. 15, Page 18, Column (D, Line 6.
[3]See Exhibit No. 15, Page 18, Column (g), Line 6.
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Case No. INT-G-16-02
J. Darrington,IGC
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Case No. INT-G-16-02
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p. 19 of25
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Case No. INT-G-I6-02
J. Darrington, IGC
p.20 of 25
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Case No. INT-G-16-02
J. Darrington, IGC
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Other Revenue and Expenses Adjustment
For the Test Year Ending December 31, 2O16tll
Line
No.Description Actual Forecasted Total
(a)(b)(c)(d)
1 lncome:
2 Non-Utility Revenue Adjustment
3 lnterest lncome Adjustment
4 Subtotal
$$(142) $(142)
6,9336,933
6,933 (142)6,791
5 Expense:
6 Arid Club Dues Adjustment
7 Donations Adjustment
I Civic, Political, and Related Activities Adjustment
9 Other Deductions Adjustment
10 Subtotal
(2,723)
(68,926)
(36,859)
(418)
(1,410)
(112,591)
(33,394)
(4,133)
(181,517)
(70,253)
(418)
a (108,926)(147,39s)(256,321\
'l'l Total Other Expenses Adjustment $ 115,859 $ 147,253 $ 263,112
12
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Adjustment to Other
Total
$6,791
Q56,3211
s 263.112
PURPOSE OF ADJUSTMENT
To remove non-utility revenues and expenses
NOTES
[1] Test Year ending December 31,2016 is composed of actual financial data from January 1 - June 30, 2016
and forecasted financial data from July 1, 2016 - December 31, 2016.
ExhibitNo.l5
Case No. INT-G-16-02
J. Darrington,IGC
p.22 of25
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Case No. INT-G-16-02
J. Darrington, IGC
p.23 of25
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lntermountain Gas Company
lncome Tax Calculation
For the Test Year Ending December 31, 2016111
Folustsd Adiustnants Prcfoma AmountNo.Oesqiption
(a)
'I Total OpaEting Rsvenu€R
2 Total OpoEting Expenses Bebro lnteBst Expense and ln@m TuesF
3 lnterest Chargesl'l
4 PBTulmoreH
5 Pomamri Tu Adjustm6nts:
6 401K Dividend Doduction
7 50% Maals 8nd Entertainmont
I Club Du€s
9 Lobbying Expsses
10 Totel Pemnent
Tomporary Tu AdjusEn6nts:
Bad D€bt Exp€nse
Charitable Contribrnions
Cusiom8r Advanes
Detered Compomaliff - Officers
ln@nlive Comp€nstim
LNG Salgs Debnod Revsue
Payroll Tues - lnentive Compensatim
Post€tiremnt Bgrefit Costs
SISP/SERP Exp€nse - Curent
SISP/SERP Expense Offi @rs
SISP/SERP Exp6ns6 Offi@c - PBO
UmmortiEd Loss on Reacquired Debt
Uniiom Cepitalialion
Vetion Pey
AFUDC O€bt - CWP
AFUDC Equity - CwlP
Cepitalizod lntsest - CW|P
Contribution in aid of onstruclion - CWP
Plant Tamporery OiffoEn@s Federal
32 Total Temporary
33 Total Til AdjusttnentsH
34 Taable in@me beiore stale incom€ taxssm
Stat6 Curent lncomo Til Calalation:
Tilable in@m b6fore stale income taxes
Bonus Modification
Stal6 taxable inme
State tax Ete
State income tax (expense)/benefit before adjustments
State Not Optrating Loss
Stat6 Til Cr€dits
Pemnant Building Fund
lnvestrnent tar sEdit ro€pture
Retum and olhtr adisrrents
Total Stab Cursrt ln@re Taes (e&eGe)/bemfit
2,1 1 1,885
3,512,345
(1,241,6?,1
5,750.739
470,263
9.263.084
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9,773,585
1.503.€81
(d)
254,800,510
240,555,605
5.852.084
$236,530.903 S
2fi,782,O20
1.34€.423
't,400,460
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81,713
4,133
70,253
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(70.253)
4,392,821
(123,18s)
81,713_
(4'1,474)32,910 (74,386)
11
12
13
14
15
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17
'18
'19
20
21
22
23
24
25
2A
27
28
29
30
31
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181,517
247,239
(246,o2o1
1,038,672
101,582
70,942
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(6271
(s36,050)
334,864
72,216
(36,695)
38,6S2
(303,594)
26,353
(e55)
939,024
4't2.O3A
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(695,8r6)
246,O20
(373,289)
(101,582)
(32,7281
627
536,050
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624,355
303,594
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955
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(193.684)
(s,508)
(39,018)
(428,s77)
665,403
34,214
(235,694
72,216
587,660
38,692
214,354
2.078.975 fi.187,236)91 1.739
(r0)
35
36
37
38
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40
41
42
42
42
43
44
45
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(5.336.799)
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(5.336.799)
(1,824,4541
7.40%
135,010
(18,8s6)
5,750,739
7AWo
(425,555)
145,273
3,926,245
7.4OYo
(290,54s)
(10)
(18,856)
145,273
(164.138)
o
ExhibitNo.15
Case No. INT-G-16-02
J. Darrington, IGC
p.24 of25
114.144 (2N2&\
a lntermountain Gas Company
lncome Tax Calculation
For the Test Year Ending December 3'1, 2016111
Lina
No.Forecasted Adiustments PrcbmAmount
(e)
Stat€ Dstered ln@me Ta Calculation
D6femd Gas Cost and SERP timing diffsEn€5E
Stat€ d€tered tax rate
State NOL
State Deferod ln@me Tuss (exponse)/bon6fitH
Total State ln@m6 Taes (sxpen$)/bsngfilllq
Fedsral Curonl lncoma Tu Calculation:
Tdable incomo bebG state in@me traxes
State inme ta - Cunoli y€r
Fedsel taaue incomo
Fed*al tax Ete
Fed€rel Net Opsating Loss
State Net Oporaling Loss
Foderal Til Crodits
Stat€ Ta Crsdits
FIN /l8 Adjustrnonls
Retum and oth€r adjustrnenG
Total Federal Curent lnome Taos (expense)/benoft
Fedorsl Debrred lnmmB Tu Calculation
Non fixed ass6t & cWP timing difisrmeslrll
Fodtral defered tax ral€
Oef€red taxos
69 Defemd Gas Cost & SERP timing differemslq
70 Federal defored tu etell4
7 1 Def6red taxes
72 Utility fxed asset timing dilferenceslrsl
73 FedeEl defered tax Etoll4
74 D6t6rred taxes
75 Fed6ml Oef€red ln@me Tus (€xpense)/benefidlt
76 Total Fedtral lncome Ta6s (qpsnseyberefdrq
(536,oso)
7.4090
536,050
7.40%
(b)(c)(d)
6
47
48
49
50
5'l
52
53
54
55
56
57
58
59
6o
6t
62
63
64
65
66
ts7
68
7.4OVo
(39,668)
74,476
39,668
Q&.614\(164.138)
3,512,345
116,144
5,750,739
(2&.2@l
9,263,084
(164,138)
3,628,489
35.00%
(1,269,971)
5,470,457
35.00%
(1,914,660)
9,098,9,16
35.00%
(3,184,631)
fi.269.971)(1.914.660)(3.184.631)
2,176,6v
35.00%
741.422
(1,,183,249)
35.00%
(519.'t37)
693.385
35.00%
242.645
a (536,050)
32.4't%
t173.734\
536,050
32.41Vo
173.7U
32.41Yo
2'18,354
22.75%
49,679
4 12,038
22.75%
93,745
(193,684)
2..75%
(44.060)
681,833
(588,138)
(389,4tt9)
(2,304,129)
292,W
(2,892,26Tt
77 ITC Amonizton 306,187 306,187
7g Total tax (expssel/baefidln $ (205,475) $ (2,544,743\ $ (2.750,218)
NqES
[1] Test YEar trding Oecomber 31, 2016 is composed of actual financial data from JanuaryI - June 30, 2016 and ior@sted finarcialdata
frm July 1, 20'lo - Deember 31, 20'16.
[2] Se6 Exhibil No. 14, Page 1, Columns (b), (c), and (d), Une 3.
[3] 566 Exhibit No. 14, Page 1, Column (b), (c), and (d), th€ sum of Lines S19.
[4] lnttresl expense ior purposs ol €lcuhing in@me tax expense is @lolaled as tho weight€d aveEgo mst of debt multiplied by aversge
rat6 base.
[5] Line 1 - Line2- Line 3.
[6] Line l0 + Une 32.
m Line 4 + Line 33.
[8] See Line 22. The IPUC requires the flow-through of state income tues. However, deferred taes related to dsfered gas @sts, the
Supplmental ln@re Security Plen and th€ Supplemntal Exmtjvo Retirament Plan aB not raquiGd to be flMd thrcugh. There ar6 no
def€red gEs @sts in this filing and SISP md SERP exponses havo bsn removod.
[9] Line 47 x Line 48 - Lino 49.
[10] Lin6 45 + Line 50.
[1 1l Line 32 - Une 22 - Line 2& Lin€ 3'l.
[12] FedeEl statnqy tax Eto of 35% l€ss the F€deEl tax etr61 o, the ldaho statutory rale ot 7.4%.
[13] Ss Une 3'1.
[14] This is the Averago Rato Assumplion Msttpd rate.
[1q Line 68 + Lin6 71 + Lina 74.
[16] Lin6 64 + Une 75.
[14 Une 5l + Une 76 + Lin€ 77.
ExhibitNo.l5
Case No. INT-G-16-02
J. Darrington, IGC
p.25 of25
o
o
Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for lntermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOI-INTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 16
)
)
)
)
)
)
)
o
D
EXHIBIT
o
TGC
o
Line
No.
lntermountain Gas Company
Deficiency in Operating Revenue
For the Test Year Ending December 31, 201611I
Description Amount
(a)(b)
1 Rate Baset2l
2 Operating lncome at Present Ratest3l
3 Earned Rate of Returntal
4 cost of Capitalt5l
S Operating lncome at Proposed Ratestol
6 Operating lncome DeficiencfTl
7 Gross Revenue Conversion Factols]
$ 236,926,497
11,494,687
4.852%
7A20%
17,579,946
6,085,259
1.67055
o
8 Deficiency in Operating Revenuelel $ 10,165,700
NOTES
[1] Test Year ending December 31, 2016 is composed of actual
financial data from January'1 - June 30, 2016 and forecasted
financial data from July 1 , 2016 - December 31, 2016.
[2]See Exhibit No. 12, Page 1, Column (d), Line 10.
[3] See Exhibit No. 14, Page 1, Column (d), Line 25.
[4] Line 2 I Line 1.
[5] See Table 7 - Proposed Return on Rate Base sponsored by
Company Witness Chiles.
[6] Line 1 x Line 4.
[7] See Line 5 - Line 2.
[8] See Exhibit No. 16, Page 2, Column (c), Line 9.
[9] Line 6 x Line 7.
Exhibit No. l6
Case No. INT-G-16-02
J. Darrington, IGC
P. I of2
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Exhibit No. l6
Case No. INT-G-16-02
J. Darrington, IGC
p.2 of 2
o
Gurriculum Vitae '{r"BRG
o BerkaleyRerearch Orcup
tGc
Branko Terzic
BERKELEY RESEARCH GROUP, LLC
1800 M Street NW,2nd Floor lWashington, DC 20036
Direct: 202.480.2647
[e-mail]
EDUCATION
B.S. Engineering University of Wisconsin - Milwaukee,1972
PRESENT EMPLOYMENT
Managing Director, Berkeley Research Group LLC
PREVIOUS POSITIONS
er".,o"n,
Branko Tezic & Associates, lnc.
June 1,2014 - May 25,2015
Executive Director
Deloitte Center for Energy Solutions
June 1 ,2012-May 30,2014
Requlatory Policv Leader in the Enerqv & Resources Group
Deloitte Services LP
May 24,1999 - May 30, 2014
Reoional Manaqinq Partner of Resources. Enerov & lnfrastructure Practice
Deloitte & Touche Central Europe LLP
1999-2004
Chairman. President and Chief Executive Officer
Yankee Energy System, lnc. (NYSE Listed company later acquired by NU in 1999)
1994 - 1998
Manaqino Director
Arthur Andersen Economic Consulting, Washington, D.C
993-1994
U.S. Federal Energy Regulatory Commission
October 20, 1990, to May 24,1993
ExhibitNo.lT
Case No. INT-G-16-02
B. Terzic,IGC
p. I of6
EXHIBIT
'in.BRG
o Berketey Resaarch Group
1993 Distinguished Service Award October 5, 1993 James C. Bonbright Utility Center,
University of Georgia ExhibitNo. 17
Case No. INT-G-I6-02
B. Terzic, IGC
p.2 of 6
Group Vice President
AUS Consultants; Moorestown, New Jersey (Regional Office: Milwaukee, Wisconsin)
December 1, 1986, to October 19, 1990
Commissioner
State of Wisconsin Public Service Commission - Madison, Wisconsin
March 1, 1981, to December 1, 1986
Partner
Tezic & Mayer Public Utility Consultants - Milwaukee, Wisconsin
1979 to 1981
Vice President
Associated Utility Services, lnc. (now AUS Consultants) - Milwaukee, Wisconsin
1976 to 1979
Staff Appraiser
American Appraisal Associates, !nc.- Milwaukee, Wisconsin
1974to 1976 and 1969 to 1971
n Electric Power Company - Milwaukee, Wisconsin
1972to 1974
HONORARY DOCTORATES
2009 Doctor of Sciences in Engineering University of Wisconsin-Milwaukee
PROFESSIONAL AWARDS, RECOGNITION
2009 Energy Efficiency Forum inductee HALL OF FAME June 15, 2009
Energy Efficiency Forum, National Press Club, Washington, DC
2008 "Champion" Award February 6, 2008
Women's Council on Energy and Environment, Washington, DC
2002 Natural Gas Roundtable Appreciation Award December 17,2002
Natural Gas Roundtable, Washington DC
1999 Distinguished University Graduate 1999 Commencement May 1999
University of Wisconsin - Milwaukeeo
2
'imBRG
O
o
Berketey Reseamh 0roup
1991 Achievement Award for Founding of the Society November 21, 1991
Society of Depreciation Professionals
1990 State of Wisconsin Certificate of Congratulations November 16, 1990
Governor Tommy Thompson
1990 State of Wisconsin Racing Board Resolution of Commendation
November 16, 1990 Wisconsin Racing Board
1989 Citizen of the Year 1989 May 1, 1989 Greater Milwaukee Legal Auxiliary
1987 National Association of Regulatory Utility Commissioners Engineers' Resolution of
Commendation June 18, 1987 National Conference of Regulatory Utility Commission
Engineers
1983 Honorary Kentucky Colonel appointment Governor John Y. Brown
PROFESSIONAL AFFILIATIONS
Prior
Director, American Gas Association 1994-1998
Director, New England Council 1994-1998
Delegate of the Energy lndustry, U.S.A. Department of Commerce's Transatlantic
Business Dialogue, 1 996
Member, National Association of Regulatory Utility Commissioners
NARUC Committee on Finance and Technology, 1985 to 1986.
NARUC Ad Hoc Committee on lnsurance in Regulated lndustry, 1986.
Chairman, NARUC Committee on Engineering, 1983-1985. Subcommittees included
Depreciation, Management, Audit, and Valuation
Co-Chairman Ad Hoc Committee on Utility Diversification 1986.
Present
Member, Energy Efficiency Forum Executive Committee
Member, Society of Depreciation Professionals
Member, Society of Utility Regulatory Financial Analysts
Member, Association of Energy Engineers
Member, The Natural Gas Roundtable
Member, Energy Bar Association
Member, United States Association for Energy Economics
Senior Member, American Society of Mechanical Engineers
Faculty Member, The Washington Campus MBA Programs
ExhibitNo.lT
Case No. INT-G-16-02
B. Terzic, IGC
p. 3 of6
o
3
'ihBRG
o
o
Berketey Recearrh 0roup
BUSINESS AND NOT.FOR.PROFIT AFFILIATIONS
Chairman, State of Wisconsin Racing Board (State official in part-time capacity)
May 27 , 1988, to October 19, 1990 Madison, Wisconsin
Board Member National Regulatory Research lnstitute
1988 to 1990 at The Ohio State University
PUBLICAT'OA'S
ARTICLES (Representative listing)
"10 [Electric powerl Myths "
July-August 2013 ELECTRIC PERSPECTIVES
"History repeats itself: a guide from 30 years ago"
September 2009 OIL AND GAS FINANCE JOURNAL
"The Future of Gonventional Fuels"
October 2OO9 OIL AND GAS FINANCIAL JOURNAL
"Regulators and Risk: Deloitte's 2009 Survey of State Regulators"
May 2009 EE! ELECTRIC PERSPECTIVES
"The electricity chattenge of the 218t century"
June 2007 POWER magazine
"The Economics of Climate Change: The Stern Review"
August 2007 AMERICAN GAS magazine
"100 Years of Regulation"
July 24,2007 Milwaukee Journal Sentinel newspaper (with George Edgar)
"Global Regulation: Exporting America to the World"
February 2007 Public Utilities Fortniohtly (with Gregory Aliff)
"The ABCs of Regulation"
February 2007 Public Utilities Fortniqhtly (with Gregory Aliff)
"The Russians Are Coming"
July-August 2006 EnerovBiz (w Rebecca Ranich)
"North America: A Step in the Right Direction" in THE WORLD ENERGY BOOK
August 2006 The Petroleum Economist Ltd. London, UK
ExhibitNo.lT
Case No. INT-G-16-02
B. Terzic, IGC
p.4 of6
4
o
'{hBRG
o
o
o
Berketey Research Oroup
"Reinventing The Classic Business Strategy"
December 2005 Public Utilities Fortniqhtlv (w David Fornari)
"New energy law to influence mergers"
Nov/Dec 2005 ENERGY/BIZ Magazine (with Robert Robinson)
"Lessons Learned From the L.A. Blackout"
November 2005 Public Utilities F (w Greg Aliff)
"A Lost Art?"
November./December 2004 Electric Perspectives (w Gregory Aliff)
"European lnfrastructure: Billions Needed in lnvestment"
February 2004, Public Utilities Fortniqhtlv (w Thomas J. Flaherty
"Today's Electric Power Grids"
Winter 200312004 The National lnterest (with Gregory Aliff)
"lnvestment in Russia: Superpower"
February 1,2003 Public Utilities Fortniohtlv (w James Balaschak)
"Distribution Gompanies of the Future"
December 2002 IEEE Power Enqineerinq Review
"U.S consumens less aware of energy issues"
December 2002 Electric Liqht & Power (w Gregory Aliff)
"Germany Taking The Lead in Electricity and Gas"
January 15, 2000 Public Utilities Fortniqhtly (w/ B. Wurm & Y. Dietrich)
"Restructuring Models for the Gas lndustry"
March 1999, Natural Gas Magazine
"Restructuring, My Way" (Electric lndustry Commentary)
February, 1, 1999 Public Utilities Fortniohtlv
"The New Energy Deal: Simplicity and Savings"
First Quarter 1999, Derequlation Watch, Quarterly Report
"lncentive Regulation: Efficiency in Monopoly"
Winter 1994, Natural Resources & Environment
"lncentive Regulation and Regulatory Forbearance: Appropriate Responses to the Ever-
Competitive Market Place?"
October 1992, Exnet Public Utilities Reports, lnc.
ExhibitNo.lT
Case No. INT-G-16-02
B. Terzic, IGC
p.5 of6
5
'imBRG
o
o
Berketey Recearch Oroup
"The Future of lndependents"
October 1992, lnstitutional lnvestor
"Gazing lnto the Post-Order 636-A Natural Gas World"
August 31, 1992, The Oil Weeklv
"Gas in Britain: Regulation of a Privatized Former State Monopoly"
May 26, 1988, Public Utilities Fortniqhtlv with Sir James McKinnon
"Reflections on the Regulatory Process: An lnterview with Commissioner Terzic"
December 25, 1986, Public Utilities Fortniqhtly
CONTRIBUTIONS
Global Strategic Assessment, 2009 lnstitute for National Strategic Studies Editor Patrick M. Cronin,
National Defense University Press, Washington, DC 2009
The World Crisis: The Way Forward After lraq (in US by Skyhorse Publishing 2008) editor Robert
Harvey chapter on energy by Branko Terzic.
ExhibitNo.lT
Case No. INT-G-16-02
B. Terzic, IGC
p. 6 of6
6
o
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for lntermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE TTS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 18
EXHIBIT
o
TGC
O
O
BOttl 3?A?E UillvlnSt?Y
cotlto! or tuirxttt Auo Gcailol{ci
D.prttrrrnt o, tnlormrtlodlt rlchrralryy .rrd sup,{l, Cirrn ffrrrgrrillnf
lune22,2OL6
Ms. Lori Blattner
lntermountain Gas Company
555 South Cole Road
Boise,ldaho 8378
Dear Ms. Blattner,
Atthe request of Intermountain Gas Company, we have reviewed the methodology used to develop
statistical models for forecasting monthly and annual nafirral gas demand measured in therms for
three different customer classes (RS-1, RS-2, and GS). In our opinion, the methods used are
appropriate and are based on sound statistical methodology. The indicator variables used in the
forecasting models for therm usage are consistent with business prsctice and the economic theory.
While there are alternative statistical approaches that could be employed that would be acceptable,
there is no basis for believing that alternative methods would prcvide superior results to those that your
method has delivered. Therefore, we are of the opinion that the methods used by lntermountain Gas
Company are an appropriate and adequate basis for weather normalization. Furthermore, the
methodology the company has used is consistent with that previously approved by the ldaho Public
Utilities Commission. Your approach follows the methodology approved by the ldaho Public Utilities
Commission in Case U-1034-134.
You tested the forecasting accuracy potential for each model. You conducted a backward forecast
to see how urell the models forecast monthly and annual therm use for the years 2010-2015. You
also ran a "true forecasf'teston the first four months of 2016 which were not used in developing
the model. The forecast test results demonstrate the viability of the selected models.
In sumrnary based on our analysis, the forecasting approach thatyou have used is appropriate and
the process you used to arrive at the preferred models is consistent with standard forecasting
methodologl. This opinion is supported by our academic backgrounds and experiences. Patrick
Shannon holds a Ph.D. in Statistics and Quantitative Met}rods from the Univemity of Oregon, has co-
authored several universitytextbooks includingeditions 1-9 of Businessstafistics: A Decision-
Moking Approach, and has consulted for numerous public and private sector organizations. Phillip
Fry has a Ph.D. in quantitative business analysis from Louisiana State Universitlr. He has been a co-
author on the textbook Busfness5tathtics: A Decision-ltaking Approach (editians 5-9J published by
Pearson.
Sincerely,
o Fry,Patrick Shannou Ph.D.
ExhibitNo. l8
Case No. INT-G-16-02
L. Blattner,IGC
p. I ofl
I Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise, [D 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOI.]NTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
)
)
)
)
)
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Case No. INT-G-16-02
o
EXHIBIT 19
EXHIBITo
TGL
o
o
1
2
3
4
5
ZERO SIZE COST
PLASTIC
STEEL
7 SYSTEMGOSTNEW
8 Plasttc9 Steel
10 TOTAL SYSTEIUI COST NEW (B)
INTERMOUNTAIN GAS COMPANY
Distribution Plant - Itllains
Zero-lntercept Method
December 31,2015
$5.50 perfoot x 19,067,846 feet $ 104,900,256.18
$13.17 perfoot x 12,594,696 feet $ 165,930,162.68
$ 270,830,418.86
$ '148,571,466.77
425,726,574.O1
$ 574,298,040.79
47.160/o
52.UYo
6 TOTAL ZERO€rZE COST (A)
11 Customer Cost (A/B)
12 Gapacity Gost (l.04ustomer Cost)
13 NOTES:
14 1 . Used weighted average cost per foot grouped by size classification
15 2. Removed low footage, large pipe size ('10, 12, 16) and outlier 3.5 inch pipe size data points
2015 Mains Study.xls, Sfudy Nofes
ExhibitNo. 19
Case No. INT-G-16-02
L. Blattner, IGC
p. I ofl
o
I Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 20
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ExhibitNo.20
Case No. INT-G-16-02
L. Blatftrer, IGC
p. I of5
6
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Case No. INT-G-I6-02
L. Blathrer, IGC
p.2 of5
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Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATTON OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF TDAHO
Case No. INT-G-16-02
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Case No. INT-G-16-02
L. Blattuier,IGC
p.2l of2l
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Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-I6-02
EXHIBIT 22
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RATE AASE
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149,255,m8
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1 1,259,697
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2,991.271
19.W.16
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XET PWT
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Exhibit No. 22
Case No. INT-G-16-02
L. Blattner, IGC
P. I of4
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TOTA UTE A6E AN.
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EXPENSES
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18,7*.U lg,m,N 18,736,29
Exhibit No. 22
Case No. INT-G-I6-02
L. Blattner, IGC
p.2 of 4
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ExhibitNo.22
Case No. INT-G-I6-02
L. Blattner, IGC
p.3 of4
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Taxo3 Other Than lncomo
TOTAL TilS OTHER THAN INCOME TA
Cb$&ddWbSMy
MThEE
hmbr3l,2olC h.mhr3i, m!6 Fffi Cb.#r
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=
1,9S,3S
1.611,181
2@,693
5,917,585
1.617,83
11,U,Et3
r7.6m5e,0mg1s
1m,ffi
3S,141
357,2S
3$.9141,gft,N
13,310,N7
101.161553,07
4,40t,233
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1.s2.413f 1.rrr31iT-f--;----T r.t1JlL9n,a13 1,077,t13
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g.sos,gs T----Tm:irfl--I: ll J--i-tlM-1W3$ 3.rr,W 3.ffrc
21.74,112 21,m7,112
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s2,913
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19,8.65
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TOTALAl5 0& t UrcREXP.
Oopreciation Erpenge
19,S.625 tt,m.58
:,rzs.:s [--- r.]Li?5FT,.Il-------ITrerTESl118,9 3,t25,S tr25,3$rEEffi------"]
6e,er4f----:-@3il-T:l**--l---sz.Fr!l fR3- ?-5i:-- -'la2,o1a 42,014 82p14
TOTAL trPECUNON qPENSES
lntoEs.nd Othoi Erpen36.SrHoH
21.fr7,112
18,S1,7S
1,641,S2
3,198,871
1,W.813
4.1{,Ei3
251,9m,1472,S.S329,M.510
Cost of caaMffi
TOTAL
lncome Taxos - Pro FomaW
TOTAL
lncome Tarca - PropoSgdwTOTAL
OpoEting Rovanuesffiffi9M
4.347.55216,4$,t07
a.ru.lr3 a.m,8i3
ta,!2,!&
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Exhibit No. 22
Case No. INT-G-16-02
L. Blathrer, IGC
p.4of4
TOTAL 254,mJt0
T-=-ffiT f-----5Tm:lf------ZffiEiT-f-----Zi0o:sr 1x,&,510 x,u,s10
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Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
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Case No. INT-G-16-02
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ExhibitNo.23
Case No. INT-G-I6-02
L. Blather,IGC
p.2 of 2
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Williams Bradbury, P.C.
1015 W. Hays St.
Boise, ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-I6-02
EXHIBIT 24
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Case No. INT-G-I6-02
L. Blattner, IGC
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Case No. INT-G-16-02
L. Blattner,IGC
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Case No. INT-G-16-02
L. Blattner, IGC
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Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
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Case No. INT-G-I6-02
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1015 W. Hays St.
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Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
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Case No. INT-G-16-02
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Case No. INT-G-16-02
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Case No. INT-G-16-02
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BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
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Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
TN THE MATTER OF THE APPLICATION OF
TNTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 28
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Case No. INT-G-16-02
M. McGrath,IGC
p.2 of 2
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o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email : [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
TN THE STATE OF TDAHO
Case No. INT-G-I6-02
EXHIBIT 29
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Case No. INT-G-I6-02
M. McGrath,IGC
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a Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
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Case No. INT-G-16-02
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EXHIBIT 30
EXHIBITo
I.GC,
l.P.U.C. Gas Tariff
Rate Schedules
Fiftieth Revised Sheet No. 01 (Page 1 of 1)
Name
of Utility lntermountain Gas Companyo
o
Rate Schedule RS-l
RESIDENTIAL SERVICE
LITY
any customer using natural gas for residential purposes, who does not have both gas
nd naturalgas space heating
Monthly minimum charge the customer charge.
AP
water
RATE:
"lncludes the following:
Cost of Gas:
Distribution Cost:
PURCHASED GAS
This tariff is subject to
Gas Cost Adjustment
SERVICE TIONS
Allnatural
which th
cost adjustment
average gas
nsportation cost
through November
ber through March
NT
for cost of purchased gas as provided for in the
IDAHO PUBLIC UTILITIES GOMMISSIONApproved Effective
June 20,2016 July 1,2016
Jean D. JewellSecretary
($o.oo085)
$0.32764
$0.22910
$0.31678
$0.20422
Purchased
Exhibit No. 30
Customer Charge -
Per Therm Charge
le.
50 per bill
- $0.
o Customer Charge - $6.50 per bill
Per Therm Charge - $0.76011.
1)
2)
3)
pu
service hereunder is subject to the General Service Provisions of the Company's
schedule is a part.
of
rssued by: lntermountain Gas CompanyBy: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:1,2016
Case No. INT-G-16-02
M. McGrath,IGC
p. lof13
l.P.U.C. Gas Tariff
Rate Schedules
Fiftieth Revised Sheet No. 02 (Page 1 of 1)
Name
of Utility lntermountain Gas Companyo
Aprilthrough November
December through March
PURCHASED GAS NT:
This tariff is subject to adjustment for cost of purchased gas as
Purchased Gas Cost Schedule.
SERVICE
Allnatural service hereunder is subject to the General Service Provisions of the
schedule is a part.
IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective
June 20,2016 July 1,20{6
Jean D. JewellSecretary
($o.ooe68)
$0.32764
$0.19789
$0.19600
$0.16237
in the Company's
of
Rate Schedule RS-2
RESIDENTIAL SERVICE. SPACE AND WATER HEATING
AP ILITY:
Applicable ny customer using natural gas for residential purposes, which must include mtntmum,
both natural water heati ng and natural gas space heating.
RATE:
Monthly minimum charge the customer charge.
Customer Charge -50 per bill
Per Therm Charge - $0.85*
Customer Charge -
Per Therm Charge
*lncludes the following:
Cost of Gas:
$6.50 per bill
- $0.67822*
1)cost adjustment
2)hted average gas
transportation cost
Distribution Cost:
O
rssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: Ju 1,2016
o.
M. McGrath,IGC
p.2of13
o
which th
ExhibitNo.30
LP.U.C. Gas Tariff
Rate Schedules
Fifty€eeend Revised Third Sheet No.03 ( Page 1 of 2'y
Name
of Utility lntermountain Gas Companyo
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 served under
this rate schedule upon execution of a one-year wriften service contract.
RATE:
Monthly minimum charge is the customer charge.
Fer billinq peri€ds
Customer Charge - $2€0 per bill 535.00
200 therms per bill@ $0JAst8.
1,800 therms per bill @ $0#0746*
2€00 therms per bill @ $eSe€4+.
W
IDAHO PUBLIC UTILITIES COMMISSIONApproved Effectivegune+&+e+e Jury-*,4,O+6
Jean D. JewellSecretary
50.62243
s0.60829
s0.s9464
($0.01323)
$0.32764
$0.19726
Block One:
Block Two:
Block Three:
Per Therm Charge -
Next 8,000
First
Next
€tder
First
Aleld
erer
o
eustemergnarge-
Ce++ner+enar.ge-
$e$O+er+i[
*lncludes the following:
Cost of Gas:
Distribution Cost:
Block One:
Block Two: Next g,ooo
Block Three:
Block Four:
1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
ffiFirst 200 therms per bill @Next 1,800 therms per bill @e\€r 2P0e therms per bill @Over 10,000 therms per bill @@Fir€t eee+nermsprei+@+{eltt@
@
$e,?+7s+
$0,19578
$+r+476
s0.07s00
$,94€€€6
$g.4.4€4€
$,#1250e
s0.11076
s0.09662
s0.08297
tssued oy: Intermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: July+ 2016 SePtember 12
Case No. INT-G-16-02
M. McGrath,IGC
p.3of13
o
Exhibit No. 30
l.P.U.C. Gas Tariff
Rate Schedules
Fiftv-Seeend Revised Ihird Sheet No.03 ( Page 2ol 2)
Name
of Utility lntermountain Gas Gompany
IDAHO PUBLIC UTILITIES COMMISSIONApproved EffectiveJune+q-20{.6 +utf+,+e+e
Jean D. JewellSecretaryo
o
Rate Schedule GS-l
GENERAL SERVICE
(Continued)
For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal
combustion engines.
Customer Charge - $9Se per bill S3s.00
Per Therm Charge - $0s3667
Block One: First 10.000 therms per bill @ 50.59464*
*lncludes the following: Block Two: Over 10.000 therms per bill @50.58667*
Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.01323)
2) Weighted average cost of gas $0.32764
3) Gas transportation cost $0.19726
Distribution Cost:Block One: First 10.000 therms per bill @50.08297
Block Two: Over 10.000 therms per bill @ 50.07500
$0;13500
PURCHASED GAS GOST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff,
of which this rate scheduie is a part.
BILLING ADJUSTMENTS:
Any GS-1 customerwho leaves the GS-1 service will pay to lntermountain Gas Company, upon exiting
the GS-1 service, all gas and transportation related costs incurred to serve the customer during the GS-
1 service period not paid by the customer during the time the customer was using GS-1 service. Any
GS-1 customerwho leaves the GS-1 service will have refunded to them, upon exiting the GS-1 service,
any excess gas commodity or transportation payments made by the customer during the time they were
a GS-'l customer.
1
I
o
lssued uy: lntermountain Gas Company
By: Michael P McGrath
1,2016 September 12
Title: Director - Regulatory Affairs
Case No. INT-G-16-02
M. McGrath,IGC
p.4of13Effective:
Exhibit No. 30
l.P.U.C. Gas Tariff
Rate Schedules
Ninth Revise6 Tenth Sheet No. 4 (Pase 1 of 2l
Name
of Utilitv lntermountain Gas Gompany
IDAHO PUBLIC UTILITIES GOMMISSIONApproved EffectiveUune-eB+e+e +ulrt+e+e
Jean D. Jewell Secretaryo
o
Rate Schedule !S-R
RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any residential customer otherwise eligible to receive service under Rate Schedule RS-{+r
RS-2 who has added natural gas snowmelt equipment after 61112010. 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 lS-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.
Fer billine periods
Customer Charge - $2Sg per bill Sro.oo
Per Therm Charge - $0€7822" 50.63476
Fer biilinq peried
@
W
*lncludes the following:
Cost of Gas:1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
($sooe68)
$0.32764
$st9789
(s0.00828)
So.zozzs
s0.11265Distribution Cost:$0,1€237
PURCHASED GAS GOST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
tssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Case No. INT-G-16-02
M. McGrath,IGC
Effective:2016 September 12
o
o
o
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 61112010. 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 lS-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 - $2S per bill S3s'00
l.P.U.C. Gas Tariff
Rate Schedules
Ninth Revise6 Tenth Sheet No. 5 (Pase 1 of2)
Name
of Utilitv lntermountain Gas Company
IDAHO PUBLIC UTILITIES GOMMISSIONApproved EffectiveUuae+eee+e et*f+,+e+e
Jean D. JewellSecretary
($0.01323)
$0.32764
$0.19726
Block One:
Block Two:
Block Three:
Per Therm Charge - First
Next
Next 8,000 Otrer
Per++ermgna+ge- First
$leld
Orer
200 therms per bill @ $0€7833. 50-62243
1,800 therms per bill @ $0€5+13* 50.60829
2S0e therms per bill @ $0€3667- S0.s9464
W
Block Four: Over 10,000 therms per bill @ 50.58667
*l ncludes the following
Cost of Gas:1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
Distribution Cost: First 200 therms per bill @
Btock One: Next 1,800 therms per bill @
Bt".k T.*, Next 8,000 6\pgf 2S0e therms per bill @
Block Three: over 10,000 therms per bill @ So.o750o
Block Four:
$0rl€666
$0J4546
$oJ3500
s0.11076
s0.09662
s0.08297
o
lssued uy: lntermountain Gas Company Case No. INT-G-16-02
M. McGrath,IGCPMichaelrathMcGBy:
September 121206Effective
Title: Director - Regulatory Affairs
LP.U.C. Gas Tariff
Rate Schedules
SbdiethReviss6 SixW-First Sheet No.7 (Pase1 of2)
Name
of Utilitv lntermountain Gas Companyo
o
Rate Schedule LV-l
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:
Demand Charge:50.30000 per MDFQtherm
Per Therm Charge:
Block One: First
Block Two: Next
Block Three' Ameunt Qvsl
*l ncludes the following:
Cost of Gas:
250,000 therms per bill @ $e.495{A*
500,000 therms per bill @ $e,4€663*
750,000 therms per bill @ $O€&kA.
IDAHO PUBLIC UTILITIES COMMISSIONApproved EffectiveUune+S+e+e eUf+,*e+e
Jean D. Jewell Secretary
s0.45149
s0.43889
s0.32977
($0.02707)
$0.00017
$0.32764
$0.12999
$o,0et56 So.ozogg
$0e2607 50.00833
$0€0€6.4 So.oo1s6
1) Temporary purchased gas cost adjustment
Block One and Two
Block Three
2) Weighted average cost of gas
3) Gas transportation cost (Block One and Two only)
Distribution Cost: Block One: First 25o,0oo therms per bi1 @
Block Two: Next .500,000 therms per bill @
Block Three: Over 750,000 therms per bill @
1
2
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVIGE 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.
\mutuailv aereeabte
The customer shall negotiate with the Company, a'Maximum Daily Firm Quantity (MDFO) amount,
which will be stated in and will be in effect throughout the term of the service contract.
excess
ln the event the Customer requires daily usage in excess of the MDFQ, ,na "uOigYGavailability of firm interstate transportation to serve lntermountain's system, all such iiSage may will
be trenspe*eC+nd billed under eitner+eeenae+y rate schedule T 3 er T 1, $eseeeedg3lgte rv-r.
Additionallv, all excess MDFQ above the customer's cted MDFO for the month will be billed at the monthlvoDemand Charge rate.
tssued oy: Intermountain Gas Company Case No. INT-G-16-02
M. McGrath,IGCBy: Michael P. McGrath Title: Director - Regulatory Affairs
September 12Effective2016 7 of13
l.P.U.C. Gas Tariff
Rate Schedules
ThiC Revised Fourth Sheet No.7 (Paoe2ol2l
Name
of Utilitv lntermountain Gas Company
IDAHO PUBLIG UTILITIES COMMISSIONApproved Effectiveeune+0rfe{6 +t*f+,+e+S
Jean D. Jewell Secretary
charge rate. Demand charge relief will be
afforded to those LV-1 customers when
circumstances i by force maieure
events prevent the Company from
delivering natural gas to the customer's
meter.
Rate Schedule LV-l
LARGE VOLUME FIRM SALES SERVICE
(Continued)
& 4. Embedded in this service is the cost of purchased gas per the Company's PGA, firm interstate
pipeline reservation charges, and distribution system costs.
BILLING ADJUSTMENTS:
1.
incurred on the
customer's behalf
PGA related credits
attributable to the
2.
Any LV-1 customer who exits the LV-1 service
ef+ne+en+raet+erpe) will pay to lntermountain Gas Company, upon exiting the LV-1 service, all
by the customer during the LV-1 co period. Any LV-1 customer refunded to them,
upon exiting the LV-1 service, any
by-the+ustomer during the tV 1 contract period
said
not
Purchased
Gas Cost
(,PGA')
exited the
a
+.
In the event that total deliveries to any existing customer within the most recent three contract periods LV-1 service
met or exceeded the 200,000 therm threshold, but the customer during the cunent contract period used
less than the contract minimum of 200,000 therms, an additional amount shall be billed. The additional
amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-1 Block 1 rate
adjusted for the removal of variable gas costs. The custome/s future eligibility for the LV-1 Rate
Schedule will be renegotiated with the Company.
ln the event that total deliveries to any new customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the custome/s total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, and then subtracting the amounts previously billed during the annual contract
period. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the
Company.
trXIT FEE PROV]SIO
€)+ear*erie*
L ln lieu ef paying the Exit Fee Previsien as stated in the abeve paragraph #1; the eristing tV 1 eusbmer
will previde te lntermeuntain a ene year er mere advaneed written netiee ef the eusteme/s intent teffi
lssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: July4, 2016 SePtember 12
Case No. INT-G-16-02
M. McGrath,IGC
p.8of13
o
Exhibit No. 30
LP.U.C. Gas Tariff
Rate Schedules
Eleventh Revised Twelfth Sheet No.8 ( Pase 1 of 2\
Name
of Utilitv lntermountain Gas Companyo
o
o
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
AVAILABILITY:
Available at any point on the Company's distribution system to any customer upon execution of a one
year minimum written service contract.
MONTHLY RATE:
Per Therm Charee:
-Tlock
First 100,000 therms transported @ $ee5466.Next 50,000 therms transported @ $0€22e5.
Ameunt Over 150,000 therms transported @ $9€0793.
IDAHO PUBLIC UTILITIES COMMISSIONApproved EffectiveSep+a+ae+e ee+.tre+S
PerenF.€3386
Jean D. JewellSecretary
s0.01414
s0.00s19
s0.00132
One:
Block Two:
Block Three
2
*lncludes temporary purchased gas cost adjustment of $(0.00095)
ANNUAL MINIMUM BILL:
The customer shall be subject to the payment of an annual minimum bill of $30,000 during each annual
contract period, unless a higher minimum is required under the service contract to cover special
conditions.
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVIGE GONDITIONS:
The Company, in its sole discretion, shall determine whether or not it has adequate capacity to
accommodate transportation of the customer's gas supply on the Company's distribution system.
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.
lnterruptible Distribution Transportation Service may be made firm by a written agreement between
the parties if the customer has a dedicated line.
lf requested by the Company, the customer expressly agrees to immediately curtail or interrupt its
operations during periods of capacity constraints on the Company's distribution system.
This service does not include the cost of the custome/s gas supply or the interstate pipeline
capacity. The customer is responsible for procuring its own supply of natural gas and transportation
to lntermountain's distribution system under this rate.
The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated and accepted for delivery by the interstate
pipeline.
An existing t\A+ T4, er T 5 customer electing this schedule may concurrently utilize Rate
Schedule T-3 on the same or contiguous property.
ExhibitNo.30
3.
4
5
6
7
tssued ny: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:
Case No. INT-G-16-02
M. McGrath,IGC
p.9of13
l.P.U.C. Gas Tariff
Rate Schedules
Tenth Revise6 Eleventh Sheet No.9 ( Paqe 1 ol 2\
Name
of Utilitv lntermountain Gas Company
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.
IDAHO PUBLIC UTILITIES GOMMISSIONApproved EffectiveSept=*gree# ee*<r+e*
Pereil-.€3386
Jean D. JewellSecretary
50.27923 per MDFQ therm*MONTHLY RATE:
eemmee*y Charge:Per Block one:Therm Block Two:
Block Three:
Demand Charge:
First
Next
ffi6g6+€vef Over
250,000 therms transported @ $g&ll.
500,000 therms transported @ $001€28"
750,000 therms transported @ $'&ee456"
So.or+zg
s0.00s20
s0.00160
*lncludes temporary purchased gas cost adjustment of $(0,002€6) S(o.ozozz)
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1. This service excludes the service and cost of firm interstate pipeline charges.
The customer is responsible for procuring its own supply of natural gas and interstate
transportation under this Rate Schedule. The customer understands and agrees that the Company
is not responsible to deliver gas supplies to the customer which have not been nominated,
scheduled, and delivered by the interstate pipeline to the designated city gate.
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.
4. The customer shall nominate a Maximum Daily Firm Quantity (MDFQ), which will be stated in the? contract and in effect throughout the term of the service contract.s-- org. 6. An existing LV-[T-3, or T-5 customer electing this schedule may concurrently utilize Rate
Schedule T4 on the customer's same or contiguous property.
BILLING ADJUSTMENTS:
1 ln the event that total deliveries to any existing T4 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be
billed. The additional amount shall be calculated by billing the deficit usage below 200,000 therms
at the T-4 Block 1 rate. The customer's future eligibility for the T-4 Rate Schedule will be
renegotiated with the Company.
2.
3.
tssued oy, lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:September 12, 2016
Case No. INT-G-16-02
M. McGrath,IGC
p. l0 of13
l.P.U.C. GasTariff
Rate Schedules
Seeond Revised Third SheetNo.9 (Paoe2of 2l
Name
of Utility lntermountain Gas Company
IDAHO PUBLIC UTILITIES COMMISSIONApproved Effectivenea+en*a;-*eq5 *p*f+,+e+S
Jean D. Jewell Secretaryo
Rate Schedule T4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
(Continued)
ln the event that total deliveries to any new T{ customer did not meet the 200,000 therm threshold during
the current contract period, an additional amount shall be billed, The additional amount shall be
calculated by billing the customefs total usage during that contract period at the Rate Schedule GS-1
Block 3 rate, adjusted for the cost of gas, and then subtracting the amounts previously billed during the
annual contract period. The customefs future eligibility for the T4 Rate Schedule will be renegotiated
with the Company.
2. imum
29.Any T4 customer who exits the T4 service will pay to lntermountain Gas Company, upon exiting the T-4
seryice, all Purchased Gas Cost ("PGA") related costs incurred on the customers behalf not paid by the
customer during the T-4 contract period. Any T-4 customer who has exited the T4 service will have
refunded to them, upon exiting the T-4 service, any PGA related credits attributable to the customer
during said contract period.
3. ln the event the Customer requires dailv usage in excess of the M DFO. and subiect to the availabilitv of fi rm
distribution capacity to serve lntefmountarnlssvstem, all such excess usage will be billed under rate schedule
T-4. Additionallv, all excess MDFQ above the customer's contracted MDFQ for the month will be billed at the
monthlv Demand Charge rate.
o
o
lssued uy, lntermountain Gas Company
Title: Director - Regulatory Affairs
ber 72.2076
Case No. INT-G-16-02
M. McGrath,IGC
p.1l of13
Septem
By: MichaelP. McGrath
Effective:
l.P.U.C. Gas Tariff
Rate Schedules
Ninth Revised Sheet No. 10 (Pase 1 of 2\
Name
of Utilitv lntermountain Gas Company
IDAHO PUBLIG UTILITIES COMMISSIONApproved EffectiveSept.29,2015 Oct.1,2015
Per O.N. 33386
Jean D. JewellSecretaryo
O
Rate Schedule T-5
FIRM DISTRIBUTION SERVICE WITH MAXIMUM DAILY DEMANDS
A
Available mutually agreeable delivery point on the Company's distribution system to existing T-
5 customer daily contract demand on any given day meets or exceeds a pred ined level
agreed to by customer and the Company upon execution of a one-year minim written service
contract for firm bution service in excess of 200,000 therms per year
MONTHLY RATE:
Firm Service
Demand Charge
Firm Daily Demand $o
Commodity Charge:
For Firm Therms 001 1 1.
Over-Run Service
Commodity Charge:
For Therms Transpo $0.04370.
*lncludes temporary purchased gas cost of $(0.00135)
PURCHASED GAS GOST ADJUSTMENT:
This tariff is subject to an adjustment for cost of as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1. All natural gas service is subject to the Genera Provisions of the Company's
Tariff, of which this Rate ule is a part.
2. The customer shall a Maximum Daily Firm Quantity which will be stated in and
will be in effect th the term of the service contract.
3. The monthly Charge will be equal to the MDFQ times the Fi ily Demand rate. Firm
demand relief be afforded to those T-5 customers paying both commodity charges
for gas when the Company's judgment, such relief is warranted
4. The erm usage for the month or the MDFQ times the number of days i billing month,
is less, will be billed at the applicable commodity charge for firm therms
erms not billed at the commodity charge for firm therms transported rate be billed
rted ln Excess MDFQ
wh
5
o
rssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: October'1, 2015
Case No. INT-G-16-02
M. McGrath,IGC
p. 12 of 13
Ail
e Overrun Service rate.
Exhibit No.
LP.U.C. Gas Tariff
Rate Schedules
First Revised SheetNo. 10 (Page2of 2\
Name
of Utility lntermountain Gas Company
Rate Schedule T-5
FIRM DISTRIBUTION SERVICE WITH MAXIMUM DAILY DEMAN
(Continued)
is responsible for procuring its own supply of natural gas interstate
transpo n under this Rate Schedule.
7. Under the portion of the service contract, the customer agrees to interrupt
its operations periods of curtailment.
8. Embedded in this is the cost of firm distribution capacity
9. The customer and agrees that the Company is responsible to deliver gas
supplies to the customer
interstate pipeline.
have not been nominated scheduled for delivery by the
6. The
10. The customer shall negotiate
stated in and wil! be in effect
IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective
March 23,2015 April1,2015
Jean D. Jewell Secretary
calculated by billing the
a
billed. The additional amount shall
therms at the T4 Block 1 rate. The
Daily Firm (MDFO) amount, wtrich will be
hout the term of service contract. The MDFQ shall not
daily as agreed to by the Company.
excess of the MDFQ, allsuch usage may be
schedule T-3 or T4. The secondary rate
by negotiation between the Customer and
contract. All volumes transported under the
exceed the custornefs historical
ln the event the Customer requires
transported and billed under either
schedule to be used shall be
Company, and shall be included in the
secondary rate schedule are subject to
T4.
BILLING ADJUSTMENTS:
ons of the applicable rate schedule T-3 or
to any existing T-5 within the three most recent
the 200,000 therm thres , but the customer during the
used less than the contract mi um of 200,000 therms, an
1
er's future eligibility for
the T-5 Rate will be renegotiated with the Company.
2. Any T-5 who exits the T-5 service at any time (including,not limited to, the
expiration of contract term) will pay to lntermountain Gas Company,exiting the T-5
the customer'sase Gas Gost Adjustment ("PGA") related costs incurred
by the customer during the T-5 contract period. Any exiting customer will
have to them upon exiting the T-5 service any PGA related credits to the
during the T-5 contract period.
ln the event that total
contract periods met or
current contract
additional amount
deficit usage below
service,
behalf
tssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:1,2A15
p. 13 of
M. McGrath,
Exhibit No. 30
o
o
Ronald L. Williams, tSB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise, [D 83702
Telephone: [phone]
Email: [e-mail]
Afforneys for lntermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVTCE TO NATURAL GAS CUSTOMERS
IN THE STATE OF TDAHO
Case No. INT-G-16-02
EXHIBIT 31
)
)
)
)
)
)
)
o EXHIBIT
o.I-GC,
|.P.U.C. Gas Tariff
Rate Schedules
Original Sheet No.01 (Page 1 of 1)
Name
of Utility lntermountain Gas Companyo
o
Rate Schedule RS
RESIDENTIAL SERVICE
APPLICABILIW:
Applicable to any customer using natural gas for residential purposes
RATE:
Monthly minimum charge is the customer charge.
Customer Charge:
Per Therm Charge:
*l ncludes the following:
Cost of Gas:
$10.00 per bill
$0.63476*
1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
($0.00828)
$0.32764
$0.20275
Distribution Cost:$0.1 1265
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this rate schedule is a part.
rssued by: lntermountain Gas CompanyBy: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-16-02
M. McGrath,IGC
p. I of16
o
ExhibitNo.3l
l.P.U.C. Gas Tariff
Rate Schedules
Fifty-Third Revised Sheet No.03 ( Page 1 of 2)
Name
of Utili$lntermountain Gas Gompanyo
Rate Schedule GS-l
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 served under
this rate schedule upon execution of a one-year written service contract.
RATE:
Monthly minimum charge is the customer charge.
Customer Charge:
PerTherm Charge:
$35.00 per bill
o *lncludes the following:
Cost of Gas:
Distribution Cost:
Block One:
Block Two:
Block Three
Block Four:
Block One:
Block Two:
Block Three:
Block Four:
200 therms per bill@
1,800 therms per bill @
8,000 therms per bill @
10,000 therms per bill @
200 therms per bill @
1,800 therms per bill @
8,000 therms per bill @
10,000 therms per bill @
First
Next
Next
Over
First
Next
Next
Over
$0.62243*
$0.60829.
$0.59464.
$0.58667.
($0.01323)
$0.32764
$0.19726
$0.11076
$0.09662
$0.08297
$0.07500
1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
tssued ny: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-I6-02
M. McGrath,IGC
p.2 of 16
o
ExhibitNo.3l
LP.U.C. Gas Tariff
Rate Schedules
Fifty-Third Revised SheetNo.03 (Page2of 2)
Name
of Utility Intermountain Gas Gompanyo
Rate Schedule GS-I
GENERAL SERVICE
(Continued)
For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal
combustion engines.
Customer Charge: $35.00 per bill
Per Therm Charge:Block One:
Block Two:
First 10,000 therms per bill @
Over 10,000 therms per bill @
$0.59464*
$0.58667"
*lncludes the following
Cost of Gas:1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
($0.01323)
$0.32764
$0.19726
Distribution Cost:Block One: First 10,000 therms per bill@
Block Two: Over 10,000 therms per bill @
$0.08297
$0.07500
o PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
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.
BILLING ADJUSTMENTS:
1 Any GS-1 customerwho leaves the GS-1 service will pay to lntermountain Gas Company, upon exiting
the GS-1 service, all gas and transportation related costs incurred to serve the customer during the GS-
'l service period not paid by the customer during the time the customer was using GS-1 service. Any
GS-1 customerwho leaves the GS-1 service will have refunded to them, upon exiting the GS-1 service,
any excess gas commodity or transportation payments made by the customer during the time they were
a GS-1 customer.
tssued oy: lntermountain Gas Gompany
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:12 2016
Case No. INT-G-16-02
M. McGrath,IGC
p.3 of16
o
Exhibit No. 3l
l.P.U.C. Gas Tariff
Rate Schedules
Tenth Revised Sheet No. 4 (Paoe 1 of2)
Name
of Utilitv lntermountain Gas Company
o
Rate Schedule lS-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 61112010. The intended use of the snowmelt equipment is
to melt snow and/or ice on sidewalks, driveways or any other simihr appurtenances. Any and all such
applications meeting the above criteria will be subject to service under Rate Schedule lS-R and will be
separately and individually metered. All service hereunder is intenuptible 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 aceommodate said relocation and Customer agrees to
pay allrelated costs.
RATE:
Monthly minimum charge is the Customer Charge.o Customer Charge:
Per Therm Charge:
$10.00 per bill
$0.63476.
*lncludes the following
Cost of Gas:1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
($0.00828)
$0.32764
$0.20275
Distribution Cost:$0.1 1265
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
tssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective 12 2016
Case No. INT-G-16-02
M. McGrath,IGC
o
O
l.P.U.C. Gas Tariff
Rate Schedules
Tenth Revised Sheet No. 5 (Paqe 1 of2)
Name
of Utilitv lntermountain Gas Company
Rate Schedule lS-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 61112010. 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 lS-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 Therm Charge:
$35.00 per bill
o
*lncludes the following:
Cost of Gas:
Distribution Charge:
Block One:
Block Two:
Block Three:
Block Four:
Block One:
Block Two:
Block Three:
Block Four:
200 therms per bill @
1,800 therms per bill @
8,000 therms per bill @
10,000 therms per bill @
200 therms per bill @
1,800 therms per bill@
8,000 therms per bill@
10,000 therms per bill @
1) Temporary purchased gas cost adjustment
2) Weighted average cost of gas
3) Gas transportation cost
First
Next
Next
Over
First
Next
Next
Over
$0.62243.
$0.60829.
$0.59464.
$0.58667"
($0.01323)
$0.32764
$0.19726
$0.1 1076"
$0.09662"
$0.08297*
$0.07500*
tssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Case No. INT-G-16-02
M. McGrath,IGC
12 2016Effective: Se
a
l.P.U.C. Gas Tariff
Rate Schedules
Sixtv-First Revised Sheet No.7 (Pase1 ol2\
Name
of Utilitv lntermountain Gas Company
o
o
Rate Schedule LV-l
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:
Demand Charge: $0.30000 per MDFQ therm
Per Therm Charge:
*lncludes the following
Cost of Gas:
Block One:
Block Two:
Block Three:
Block One:
Block Two:
Block Three:
First
Next
Over
250,000 therms per bill @
500,000 therms per bill @
750,000 therms per bill @
$0.45149.
$0.43889.
$0.32977.
1) Temporary purchased gas cost adjustment
Block One and Two
Block Three
2) Weighted average cost of gas
3) Gas transportation cost (Block One and Two only)
($0.02707)
$0.00017
$0.32764
$0.12999
$0.02093
$0.00833
$0.00196
Distribution Cost:
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVIGE GONDITIONS:
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.
The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity
(MDFO) amount, which will be stated in and will be in effect throughout the term of the service
contract.
ln the event the Customer requires daily usage in excess of the MDFQ, and subject to the
availability of firm interstate transportation to serve lntermountain's system, all such excess
usage will be billed under rate schedule LV-'|. Additionally, allexcess MDFQ above the customer's
contracted MDFQ for the month will be billed at the monthly Demand Charge rate.
First
Next
Over
250,000 therms per bill @
500,000 therms per bill @
750,000 therms per bill @
1
2
o
lssued uy: lntermountain Gas Company case No. rNT-c-16-02
By: Michael P. McGrath Title: Director - Regulatory Affairs M. McGrath, IGC
Effective: September 1 2016
l.P.U.C. Gas Tariff
Rate Schedules
Fourth Revised SheetNo. T (Page2of2l
Name
of Utilitv lntermountain Gas Company
o
o
3
Rate Schedule LV-l
LARGE VOLUME FIRM SALES SERVICE
(Continued)
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.
Embedded in this service is the cost of purchased gas per the Company's PGA, firm interstate
pipeline reservation charges, and distribution system costs.
BILLING ADJUSTMENTS:
Any LV-1 customer who exits the LV-1 service will pay to lntermountain Gas Company, upon exiting
the LV-1 service, all Purchased Gas Cost ("PGA") related costs incurred on the custome/s behalf not
paid by the customer during the LV-1 contract period. Any LV-1 customer who has exited the LV-1
service will have refunded to them, upon exiting the LV-1 service, any PGA related credits aftributable
to the customer during the said contract period.
2.ln the event that total deliveries to any existing customer within the most recent three contract periods
met or exceeded the 200,000 therm threshold, but the customer during the cunent contract period used
less than the contract minimum of 200,000 therms, an additional amount shall be billed. The additional
amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-1 Block 1 rate
adjusted for the removal of variable gas costs. The customefs future eligibility for the LV-1 Rate
Schedule will be renegotiated with the Company.
ln the event that total deliveries to any new customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, and then subtracting the amounts previously billed during the annual contract
period. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the
Company.
rssued uy: Intermountain Gas Company caseNo' INT-G-16-02
By: Michael P. McGrath Tiile: Director - Regulatory Affairs M' McGrath' IGC
Eifective: September 12,2016 "-w-'---'''"'-"- p'7 of 16
4.
1
o
ExhibitNo.3l
o
o
l.P.U.C. Gas Tariff
Rate Schedules
Twelfth Revised Sheet No.8 ( Paqe 1 of 2l
Name
of Utility lntermountain Gas Company
Rate Schedule T-3
INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
AVAILABILITY:
Available at any point on the Company's distribution system to any customer upon execution of a one year
minimum written service contract.
IUIONTHLY RATE:
Per Therm Charge: Block One: First 100,000 therms transported @ $0.01414'
Block Two: Next 50,000 therms transported @ $0.00519.
Block Three: Over 150,000 therms transported @ $0.00132.
*lncludes temporary purchased gas cost adjustment of $(0.00095)
ANNUAL MINIMUM BILL:
The customer shall be subject to the payment of an annual minimum bill of $30,000 during each annual
contract period, unless a higher minimum is required under the service contract to cover special conditions.
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
The Company, in its sole discretion, shall determine whether or not it has adequate capacity to
accommodate transportation of the custome/s gas supply on the Company's distribution system.
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.
lnterruptible Distribution Transportation Service may be made firm by a written agreement between
the parties if the customer has a dedicated line.
lf requested by the Company, the customer expressly agrees to immediately curtail or interrupt its
operations during periods of capacity constraints on the Company's distribution system.
This service does not include the cost of the customer's gas supply or the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
lntermountain's distribution system under this rate.
The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated and accepted for delivery by the interstate pipeline.
An existing T4 customer electing this schedule may concurrently utilize Rate Schedule T-3 on the
same or contiguous property.
2.
3.
4.
5.
o.
7o
tssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director- Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-16-02
M. McGrath,IGC
p.8of16
Exhibit No. 3l
l.P.U.C. Gas Tariff
Rate Schedules
Eleventh Revised Sheet No.9 ( Paqe 1 of 2)
Name
of Utilitv lntermountain Gas Gompanyo
o
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
Demand Charge:$O.27923 per MDFQ therm*
Per Therm Charge:Block One:
Block Two:
Block Three:
First
Next
Over
250,000 therms transported @ $0.01473
500,000 therms transported @ $0.00520
750,000 therms transported @ $0.00160
2.
*lncludes temporary purchased gas cost adjustment of $(0.02077)
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1. This service excludes the service and cost of firm interstate pipeline charges
The customer is responsible for procuring its own supply of natural gas and interstate transportation
under this Rate Schedule. The customer understands and agrees that the Company is not
responsible to deliver gas supplies to the customer which have not been nominated, scheduled, and
delivered by the interstate pipeline to the designated city gate.
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.
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.
The monthly demand charge will be equal to the MDFQ times the demand charge rate. Demand
charge relief will be afforded to those T4 customers when circumstances impacted by force majeure
events prevent the Company from delivering natural gas to the customer's meter.
An existing LV-1 or T-3 customer electing this schedule may concurrently utilize Rate Schedule T4
on the customefs same or contiguous property.
3.
4.
5.
6.
lssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-16-02
M. McGrath,IGC
p.9of16
o
LP.U.C. Gas Tariff
Rate Schedules
Third Revised SheetNo.9 (Paoe2of 2l
Name
of Utilitv lntermountain Gas Companyo
1
Rate Schedule T,4
FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
(Continued)
BILLING ADJUSTMENTS:
ln the event that total deliveries to any existing T4 customer within the most recent three contract
periods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.
The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the T-
4 Block 1 rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated with
the Company.
ln the event that total deliveries to any new T4 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shall
be calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-'l Block 3 rate, adjusted for the cost of gas, and then subtracting the amounts previously billed
during the annual contract period. The customer's future eligibility for the T-4 Rate Schedule will be
renegotiated with the Company.
Any T4 customer who exits the T4 service will pay to lntermountain Gas Company, upon exiting
the T-4 service, all Purchased Gas Cost ("PGA") related costs incurred on the custome/s behalf not
paid by the customer during the T-4 contract period. Any T-4 customer who has exited the T4
service will have refunded to them, upon exiting the T4 service, any PGA related credits attributable
to the customer during said contract period.
ln the event the Customer requires daily usage in excess of the MDFQ, and subject to the
availability of firm distribution capacity to serve lntermountain's system, all such excess
usage will be billed under rate schedule T-4. Additionally, all excess MDFQ above the
customer's contracted MDFQ for the month will be billed at the monthly Demand Charge
rate.
o
2
3.
o
lssued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-16-02
M. McGrath,IGC
p. l0 of 16
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 16 (Pase 1 of2)
Name
of Utilitv lntermountain Gas Company
o
o
Rate Schedule DSM
RESIDENTIAL ENERGY EFFICIENCY REBATE PROGRAM
AVAILABILITY:
The lntermountain Gas Company Energy Efficiency Rebate Program (EE Program) is available
throughout lntermountain's service territory to qualifying residential account holders served on the
Company's Residential rate schedule upon meeting the requirements contained in the following eligibility
section.
PROGRAM DESCRIPTION:
The EE Program was designed for the purpose of acquiring cost-effective DSM resources in the form of
natural gas therm savings. This will be achieved through the use of rebates, offered towards the purchase
and installation of qualified energy-efficient natural gas equipment and ENERGY Star homes. All energy
efficiency upgrades must take place within lntermountain's service area and will be provided only to
account holders on the Company's residential rate schedule.
ELIGIBILITY:
To qualify for incentives, customers must meet the end-use qualifications identified in the
Measures/lncentive Table below.
The purpose of the program is to encourage upgrades from standard efficiency to high efficiency natural
gas equipment. Customers currently using high-efficiency natural gas HVAC or water heating equipment
are not eligible for rebates under this program.
Customers are eligible for the following tiers of incentives:
Tier One (Energy Efficiency Rebates)
Designated for customers upgrading from standard efficiency to high-efficiency natural gas
equipment
Tier Two (Direct Use Rebates)
Designated for customers upgrading from standard non-qas equipment to high-efficiency natural
gas equipment and for qualified energy efficiency upgrades in the new construction sector
To qualify for space heating rebates, a dwelling must use naturalgas as the sole heat source upon
installation of rebate-qualified equipment.
To qualify for water heating rebates, a dwelling must utilize natural gas for water heating upon installation
of rebate-qualified equipment.
Rebates for furnaces and water heating equipment for new construction may not be combined with the
Energy STAR whole home package rebates as they are already included as part of the Energy STAR
home.
a
tssued uy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016 p. ll of
Case No. INT-G-I
M. McGrath,
o
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 16 Paoe 2 ol2\
Name
of Utility Intermountain Gas Companyo
Rate Schedule DSM
RESIDENTIAL ENERGY EFFICIENCY REBATE PROGRAM
(Continued)
MEASURES/INCENTIVES:
o
GENERAL PROVISIONS:
The Company will track all programmatic costs, savings, and equipment installations associated with this
effort and will use this information to refine the program on an annual basis. An annual report shall be
issued for each year of the program with data including, but not limited to: number of participants, cost
effectiveness under the utility cost and total resource cost tests, total program expenditures, and other
information as appropriate.
All installations of equipment must comply with all codes and permit requirements applicable in the state
of ldaho and must be properly inspected, if required, by appropriate agencies. Customers must submit
required documentation of purchase and installation to the Company under the terms and instructions of
the current rebate form. The Company reserves the right to verify installation prior to the payment of any
rebates.
Whole Home
Package ffor new
construction)
Description Rebate
Amount
Energy Star Certified
Home
Energy Star Verified Home with
NaturalGas Space and Water Heat
$1200
Stand Alone
Measures (for new &
existing construction)
Description Tier One:
Energy
Efficiency
Rebate
Tier Two:
Direct Use
Rebate
95% AFUE NaturalGas
Furnace
95o/o ot Greater Thermal Efflciency
Rating
$350 $500
High Efficiency
Combination Radiant
Heat Svstem
90% or Greater Efficiency
Condensing Tank-less Combo
Svstem For Space and Water Heat
$1 000 $1,200
80% AFUE NG
Fireplace lnsert
80% AFUE Rating or Greater $200 $250
70o/o FE NG Fireplace
lnsert
70o/o FE Rating or Greater $100 $200
.67 Natural Gas Water
Heater
67 Energy Factor or Greater $50 $75
.91 EF Condensing
Tank-less Water Heater
91 Energy Factor or Greater $150 $200
tssued oy: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective: September 12, 2016
Case No. INT-G-l
M. McGrath,
p. 12ofl
o
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 17 (Paoe1 ol4\
Intermountain Gas Companyo
o
Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
PURPOSE:
The purpose of the Fixed Cost Collection Mechanism ("FCCM") is to establish procedures that allow
lntermountain Gas Company (the "Company"), subject to the jurisdiction of the ldaho Public Utilities
Commission ("Commission") to adjust, on an annual basis, its rates for distribution service in order to
reconcile Actual Fixed Cost Collection Margin per Customer with Allowed Fixed Cost Collection Margin
per Customer. The FCCM separates the recovery of the Company's Commission-authorized revenues
from therm deliveries to customers served under the applicable natural gas service tariffs.
APPLICABILITY:
The FCCM shall apply to all retailcustomers taking service under Rate Schedule RS, Residential Service;
Rate Schedule GS-1, General Service; Rate Schedule lS-R, Residential lnterruptible Snowmelt Service;
and Rate Schedule lS-C, Small Commercial lnterruptible Snowmelt Service.
DEFINITIONS:
The following definitions shall apply throughout the provisions of this FCCM tariff:1. For each of the applicable Rate Schedules, Actual Fixed Cost Collection Marqin oer
Customer ("Actual FCC MPC") is the (a) amounts booked each month by the Company
for Distribution Cost per therm divided by (b) the number of customers as measured by
bills rendered in the same month. Actual FCC MPC excludes revenue from the Fixed
Cost Collection Adjustment Factor.
2.For each of the applicable Rate Schedules, Monthly Allowed Fixed Cost Collection
Maroin oer Customer ("Allowed FCC MPC') is (a) the class-specific Fixed Cost Collection
Margin for each month as approved by the Commission in the Company's base rate
case, Docket No. INT-G-16-02, divided by (b) the class-specific number of customers for
each month, also as approved by the Commission in the Company's base rate case,
Docket No. INT-G-16-02. The Allowed Fixed Cost Collection Margin per Customer is
subject to adjustment and approval by the Commission in any proceeding in which the
Company's allowed Distribution Cost per therm rates are revised by Commission order.
Forecasted therms is the forecasted amount of natural gas, as measured in therms, to be
delivered by the Company for the twelve month period, October through September,
during which the proposed Fixed Cost Calculation Adjustment Factor will be in effect (see
Calculation of the Fixed Cost Collection Adjustment Factor on Page 2).
3
o
rssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:r 12,2016
ExhibitNo.3l
Case No. INT-G-16-02
p. 13 of16
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 17 Paoe2 of 4\
Intermountain Gas Companyo
o
Rate Schedule FGCM
FIXED COST COLLECTION MECHANISM
(Continued)
DETERMINATION OF MONTHLY ALLOWED FIXED COST COLLECTION MARGIN
1. The Monthly Allowed FCC MPC for each applicable Rate Schedule shall consist of the class-
specific margin associated with the Distribution Cost per therm rates for each of the 12 months of
the Rate Year as approved by the Commission in the Company's base rate case, INT-G-16-02,
unless otherwise adjusted and approved by the Commission.
2. For the period beginning with the date that new rates become effective in Docket No. INT-G-16-
02, the Allowed FCC MPC shall be calculated as the product of the approved class-specific
Distribution Cost per therm rates and the class-speciflc volumetric billing determinants, divided by
the class-specific number of customers as approved in Docket No. INT-G-16-02. The approved
Distribution Cost per therm rates, volumetric billing determinants, number of customers and
Allowed FCC MPC are as follows:
3. lf the Commission-approved Distribution Cost per therm rates for Rate Schedule RS or GS-1 are
changed after the date that new rates become effective in Docket No. INT-G-16-02, the revised
Allowed FCC MPC shall be calculated as the product of the revised approved class-specific
Distribution Cost per therm rates and the volumetric billing determinants (therms), divided by the
number of customers. The revised Allowed FCC MPC shall become effective on the date that the
revised Commission-approved Distribution Cost per therm rates for Rate Schedule RS or GS-1
become effective.
CALCULATION OF THE FIXED COST COLLECTION ADJUSTMENT FACTOR
1. Description of Fixed Cost Collection Adjustment Factor
Annually, the Company shallcalculate a Fixed Cost Collection Adjustment Factor ('FCCAF') to
be applied to customer bills for the upcoming 12 month period, October through September. For
billing purposes, the FCCAF shall be included in the Dishibution Cost per therm rates.
Jan Feb Mar Apr Mav Jun Jul Auq Sep Oct Nov Dec
Allowed FCC MPC: Rate Schedule RS
Therms
(000)
41,720 35,233 27,242 20,362 10,810 7,216 4,908 4,211 4,696 7,048 15,906 33,434
Customers 306,609 307.092 307.494 307.485 307.442 307.348 308,056 308,736 309,381 31 0,1 96 310,726 311,238
Allowed
FCC MPC
$15.33 $12.92 $9.98 $7.46 $3.96 $2.64 $1.79 $1.54 $1.71 $2.56 $5.77 $12.10
Allowed FCC MPC Rate Schedule GS-1
Therms
(000)
20,492 17,308 13,512 9,526 5,393 4,400 2,922 2,532 3,143 3,599 8,513 16,632
(1r rctnmare 32.185 32.182 32,157 32,099 32,053 31,992 32,058 32,111 32,160 32.250 32,291 32.341
Allowed
FCC MPC
$60.69 $52.08 $40.98 $29.50 $16.71 $13.51 $8.82 $7.59 $9.47 $10.77 $26.2s $49.60
rssued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:12,2016
ExhibitNo.3l
Case No. INT-G-16-02
o
p. 14 of l6
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 17 (Paoe 3 of4)
Intermountain Gas Companyo
o
o
Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
(Continued)
The FCCAF shall be calculated monthly by subtracting (a) the Actual Fixed Cost Collection
Margin per customer from (b) the Allowed Fixed Cost Collection Margin per customer, and
multiplying the resulting difference times the actual number of customers for that month, for each
applicable rate class. The resulting differences will be summed to develop a total 12 month
shortfall (if the summed difference is positive) or surplus (if the summed difference is negative) for
each applicable rate class. The total, including reconciliation, shall be divided by projected therm
deliveries for the next October through September period.
2. FIXED COST COLLECTION ADJUSTMENT FACTOR FORMULA
FCCAFS
FCCAS + Rs=-FTherm,
And
MnthLz
FCCAT =I l(Allowed FCC MPC, - Actual FCC MPC) x Actual Csl
Mnthl
Where:
Allowed. FCC MPC;
Actual FCC MPC;
FCCAFS
FCCAs
is calculated as set forth on Page 2
is calculated as set forth on Page 1
The Fixed Cost Collection Adjustment Factor for class s.
The Fixed Cost Collection Adjustment equals the difference between
Allowed FCC MPC and Actual FCC MPC, by month, times Actual
number of Customers, by month, and summed for the 12 months,
October through September. The FCCA shall include actual data for
October through June and estimated data for July through September
Rs Fixed Cost Collection Mechanism Reconciliation - Balance in Account
191, inclusive of the associated interest.
FThermg
S
Forecasted Therms for class s as defined on Page 2.
The Rate Schedules for which this Schedule FCCM is applicable: (a)
Rate Schedules RS and lS-R and (b) Rate Schedules GS-1 and lS-C
3. FIXED COST COLLECTION MECHANISM RECONCILIATION
lntermountain shall maintain FCCM Balancing Accounts for each applicable rate schedule.
Entries shall be made to these accounts each month as follows:a. A debit or credit entry equal to the difference between (a) Allowed FCC MPC times the
actual number of customers and (b) the therms billed during the month multiplied by the
FCCAF charged during the month.
p. 15 of16
Issued by: Intermountain Gas Gompany
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:12 2016
Exhibit No. 3l
Case No. INT-G-16-02
l.P.U.C. Gas Tariff
Rate Schedules
Orioinal Sheet No. 17 Paoe 4 of 4\
Intermountain Gas CompanyNameo
Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
(Continued)
b. The FCCM Balancing Account for each applicable rate schedule shall be debited (if the
balance in said account is a debit balance) and shall be credited (if the balance in said
account is a credit balance) for a carrying charge which shall be computed at
lntermountain's average monthly investment rate. The rate of the carrying charge shall be
applied to the average monthly balance in the FCCM Balancing Account. Contra entries for
the carrying charge shall be made to FERC Account Nos. 431 and 419.
EFFECTIVE DATE
The FCCAF shall be effective on October 1 of each 12 month period, unless otherwise ordered
by the Commission.
INTERIM FILINGS
The Company may file for a mid-period adjustment.
a
rssued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director - Regulatory Affairs
Effective:12 2016
Exhibit No. 3l
Case No. INT-G-16-02
o
p. 16 of 16
o Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Afforneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
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Case No. INT-G-16-02
O
EXHIBIT 32
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EXHIBIT
rGc-'
o lntermountain Gas Company
Adjustment to Staff Exhibit 101, Schedule 1
For the Test Year Ending December 31,2016
Description
Line
No.Amount
1
2
3
4
5
6
7
8
9
(a)
Account 29130:
January - September 2016 Expense
Less: Golf Sponsorships
Total
January - September 2016 Disallowed Expenses
Less: Golf Sponsorships
Total
% Disallowed January - September 2016
(b)
$ 70,958
(75)
$ 70,883
$ 13,430
(75)
$ 13,355
-18.8o/o
$ 22,460
-19.80/o
$ 4,232
$ 17,662
$ 283,697
(47,690)
$ 236,007
$ 109,716
(47,690)
$ 62,026
-26.3o/o
$ 95,254
-26.3o/o
$ 25,034
$ 134,750
$ 152,411
190,980
$ (38,568)
10
11
12
October - December 2016 Expense
% Disallowed January - September 2016
Disallowed Expenses
13 Total Account 29130 Disallowed Expenses
14 Accounts 29301 &29302:
15 January - September2016Expense
16 Less: Golf Sponsorships and Heart Walk
17 Total
18 January - September2016 Disallowed Expenses
19 Less: Golf Sponsorships and Heart Walk
20 Total
21 % Disallowed January - September 2016
22 October- December2016 Expense
23 % Disallowed January - September 2016
24 October - December 2016 Disallowed Expenses
25 TotalAccount 29301 &29302 Disallowed Expenses
26 TotalCompany Proposed Disallowed Expenses
27 TotalStaff Exhibit No. 101, Schedule 1
28 Company Proposed Adjustment to Staff Exhibit No. 101, Schedule 1
o
Exhibit No. 32
Case No. INT-G-I6-02
T. Dedden, IGC
Page 1 of 1
o
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Ronald L. Williams,ISB No.3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 33
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EXHIBIT
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lntermountain Gas Gompany
Multistaoe Growth DcF Model - Usino Mr. Gorman'! "Sustalnable Growth"
Lhr CooBnv
A0nG Ens,gy Cdpordim
New JoEsy R@urcB Corporation
Nodhwed Ngtutsl GaB Comp€ny
Sodh JeEey lndustiB, lnc.
Sout rGt Ga Cdporati$
Sphs |rc.
I.JGL Holdn$, |rc.
l3-tlY!.kAVG Annurliz.d FiEtSt q.
st@k Prier llMdrnd Gwdr!(r) (2) (3)
Yor C Yor 7
3.6nd 66uitr
(6)
Yqrt tlultist g!
GwOr lrCF
(r0)
7.'t3%
5.93%
4.00%
10.00%
1.17
1.73%
7.70}f
7.65%
5.t2%
3.97%
s.32%
1.71X
il.9S96
7.gx
6.16%
5.71%
3.95%
E.03%
5.30%
5.25%
7.38P/6
(tt
9.69,6
5.38%
3.67%
6.58%
7.O1%
6.0396
6.9096
o)(5)(4)
f73.29
$33.32
$5s.36
$a9.ilo
$70.10
t63.36
q,2.25
5.0096
3.929/6
7.95%
5.67%
5.5't%
7.4
9.18%
5.!r9%
3.*)%
7.2&
6.,1,1%
5.Tr%
7.W
12.m
8.4Cn
f-11%
10.n
9.71i%
9.25i4
10.M
$r.6E
s0.s6
91.E7
l'1.06
01.80
l'l.s
$r.95
355.88 31.81AEEga
MGdi!n
SourcG:
1 sNL Fmncisl, Oomloadod ff l,lombo, 17, a)16.
2 Ttb Val@ Lire tw6t,6, Slrey, *Benber 2, 2016.! Go.m.n EdrHt No. 3oil.
' Gorman E riHtNo. 307, pag6 1, Col. I'l.
2.80%9.,t3%
6,21%6.4#c.3il%3,3S[8.4%8.4t/a e.5at 9.6Sig.7M
Exhibit No. 33
Case No. INT-G-16-02
S. Gaske Reb.
Schedule 1, Page 1 of 1
o
Third Strg.
Gb{or'
(0)
10.21%
5.27
3.U%
5.E996
7.*Yo
a.2g/o
o
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2000 s
2001 s
2002 5
2003 s
2004 s
200s s
2005 s
2007 s
2008 s
200e s
2010 s
2011 s
2072 5
2013 s
20L4 5
201s s
2016 s
MDU Resources Group
Earnings Per Share
0.80
0.98
o.82
1.08
L.20
1.53
7.75
t.76
2.0s
L.4L
L.29
1.19
1.15
1.53
1.40
0.90
1.15
SUMMARY OUTPUT
Regression Statistics
Multiple R
R Square
Adjusted R Square
Standard Error
Observations
0.2073
0.0430
-0.0208
o.426L
L7
ANOVA
df 55 MS F Significonce F
Regression
Residual
Total
1
15
t6
o.L223
2.7236
2.8459
0.L223 0.6736
0.1816
o.4247
Coefficients Stondard Error t Stot P-volue Lower 95% Upper 95%
lntercept
X Variable 1
-33.56s6
0.0173
42.3603 -0.7924
0.0211 0.8207
-L23.8543
-o.o277
0.4405
0.4247
56.723L
0.0623o
Exhibit No. 33
Case No. INT-G-'|6-02
S. Gaske Reb.
Schedule 2, Page 1 ol2
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MDU Resources Group
Earnings Per Share
S2.so
S2.oo
5r.so
s1.00
So.so
s-
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 20LL 20t2 2073 2014 20!5 2016
Exhibit No. 33
Case No. INT-G-16-02
S. Gaske Reb.
Schedule 2, Page 2 ot 2
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Exhibit No. 33
Case No. INT-G-I6-02
S. Gaske Reb.
Schedule 3, Page 1 of 1
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O Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
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CaseNo. INT-G-16-02
o
EXHIBIT 34
o 3lr6C
EXHIBITo
o lntermountain Gas Company
Cash Working Capital
For the Test Year Endi December 31 2016
Line
Rewnue
Lag/Expense
No.
RB/ENUES
12.32o/o
2 Franchise Tax 6,12.32o/o
,3.Plus lnterest Expense 765 ,{4.96 12 3-20/9 ., , ,722'
4 (Less) Uncollectibles ,14.96 12.32%
on and
TOTAL - REVENUES
EXPENS
BenefitsoPayro!! and Withholdings (13.-3.79o/"
PGA , (41.2e)-'t1.31%'(1 9,1 37
-8.69%
't2 Taxes 5.77o/o 11
't3 P Taxes -36.13o/o
Franchise Fees
5,861 765 -24.02%
16 lncome Tax 7 783 (37.88)-,|38o/"
.TOTAL EXPENSES 237 283
:ia I :cASx wonxrrc cApiiAl REoUIREMENi 988
Exhibit No. 34
Case No. INT-G-I6-02
M. Adams Reb.
Page 1 of 1
Cash Working
Capital
Reouirement
Test Year
Rewnues and
Expenses at
B). (C) O)(E)
(Col C/365)
$ 2il.745.726 $ 32.609.050
8U,322
(1,117,8r'.3\
(20,868,936)12.32o/o,14.96
6 (Less) Retum on Eouitv ('t7.609.108)12.32o/o (2,1 68,935)
$ 237.785.2837
44.96
$ 29,288,300
299,655 -2.53o/o (7,584)
't87
27
1
168
1
3.'t91 ,226 (1,152,994)
6.773,679 69.46.44o/o 8.145.5741
(1.408,107)
(742.8/}6\
$(28,'.t44,311\
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Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
CaseNo. INT-G-16-02
EXHIBIT 35
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EXHIBITo
Tm-
o lntermountain Gas Company
Method of Dete Cash Working Capital State
o
a
Lead-Lae Studv
FERC
Methodoloev Other Not Allowed
Unknown/ Not
AoplicableJurisdiction
(B)(c)(D)(E)( F)(A)
L7Alabama
I2Alaska
13Arizona
4 Arkansas 1
5 California 7
76Colorado
7 Connecticut L
8 Delaware 7
9 Florida 7
10 Georgia 7
17 Hawaii t
t2 ldaho I
13 lllinois 1
14 lndiana 1
15 lowa 1
15 Kansas 1
L7 Kentucky 7
18 Louisiana !
19 Maine I
20 Marvland 1
2t Massachusetts L
22 Michiean L
23 Minnesota 1
24 Mississippi 7
25 Missouri 1
Montana t26
Nebraska 127
728Nevada
129New Hampshire
130New Jersey
!31 New Mexico
132New York
L33North Carolina
t34North Dakota
135Ohio
735Oklahoma
137Oregon
Pennsvlvania 738
Rhode lsland 139
South Carolina 1N
South Dakota 147
Tennessee 742
Texas L43
M Utah I
45 Vermont 1
46 Vireinia 1
47 Washinston 7
48 West Virsina 1
49 Wisconsin 7
Wvoming 750
39 2 2 0 7
Exhibit No. 35
Case No. INT-G-16-02
Page 1 of 1
o Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attomeys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATI..IRAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
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Case No. INT-G-16-02
o
EXHIBIT 36
EXHIBITo
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o Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone : [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 37
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EXHIBIT
./^<x
A INTERMOIJNIAIN
[IGA5COMPANY' r.tffitd,rareoaah
fr ,,r. Cofiilftlt/ b*rr'
I JOB DESCRIPTION
Welder Combination B, A IGC
tr Exempt
X Non-Exempt
rc9034/rG90333
UG/UI
tr Supervisor
X Non Supervisor
District Operations
Varies
District Operations Manager 7lL/20L3
Responsible for performing welding and construction duties associated with the installation, maintenance and repair of natural gas
mains, services and related facilities.
1. lnstalls, inspects and maintains all natural gas plant facilities and construction equipment, tools and vehicles.
2. Responds to gas incidents and utilizes all company supplied personal safety equipment such as breathing apparatus, fire suit,
hand, foot, hearing and eye protection.
3. Fabricates and install large meter sets and regulator stations.4. Performs other tasks and special projects as assigned.
QUALIFICATIONS
Figh scnool diploma or G.E.D. equivalency. Must have valid Class A, Commercial Driver's License (CDL) and safe driving record
Ability to use standard pipe tools and operate power-driven pipeline construction equipment. May be required to use self-
contained breathing apparatus in response to gas-related emergencies. Must be able to provide test welds as prescribed in
Company policy and procedure that pass state and federal code requirements for oxygen acetylene or electric arc welds for
pipeline welding to obtain and retain classification.
KEY SKILLS AND COMPETENCIES
o Working knowledge of standard engineering drawings and ability to determine material needs and layout fabrications
. StronB mechanical aptitude and troubleshooting abilities
o Knowledge of natural gas properties and equipment. Ability to work as part of a crew. Ability to communicate effectively
OTHER REQUIREMENTS
Welder Combination A requires two (2) year of credited hours as a Welder B and satisfactory performance. Must be able to pass
periodic welding certification tests in both oxygen acetylene and electric arc welds to retain classification.
P RE F ERRED QUALI F I CATI ON S
Minimum of one year of experience in welding natural gas lines. Knowledge of natural gas construction industry preferred
Exhibit No. 37
Case No. INT-G-16-02
L. Murray Reb.
Page '1 of 1
o
a Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAIIO PUBLIC UTILITES COMMISSION
IN TIIE MATTER OF THE APPLICATION OF
INTERMOI.]NTAIN GAS COMPANY FOR
TTIE AUTHORITY TO CHANGE ITS RATES
A}{D CHARGES FORNATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
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CaseNo. INT-G-16-02
o
EXHIBIT 38
o EXHIBIT
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A INTERMOUNIAIN
GAs COMPANYA*ffitdAlh6OW,ft.l,lrCilvfrntvbs'rrt
I JOB DESCRIPTION
Mgr, District Ops I, ll, lll rGc
X Exempt
tr Non-Exempt
lGM231/ rGM233/rGM234
37/38139
X Supervisor
tr Non Supervisor
Operations
Varies
tLlL0/L4Director, Region
Responsible for placing safety as #1 priority in day to day work routine for self and others. Responsible for managing all functions
of a district office, including any of the following areas safety, service, system design and maintenance, gas and/or electric and
employee development needs for the district to ensure the distribution system is maintained and operated in compliance with
Company, State and Federal regulations. Participates and develops community and business relationships within the district.
Responsible to work closely with other members of the regional management team to achieve regional objectives.
1. Manages District staff to maximize productivity and teamwork, which includes providing work direction and resources,
managing performance, supporting training and development, administering company policies and labor agreements, and
leading improvement efforts. Recruits and retains a diverse workforce of highly qualified employees.2. Responsible for assisting in the development of operating plans, establishing goa ls, capita I a nd operations budget preparation,
and monitoring expenditures in order to meet or exceed financial targets.
Recommends methods to increase revenues, reduce expenses and offer new services to customers.
Maintains contact and productive relations with large customers, external contractors and other resources. Overall
responsibilities to ensure customer issues are handled properly.
5. Promotes the Company through community relations by participating in charitable, civic groups and events and by
encouraging employee participation. Maintains involvement in local economic development and local government through
contacts with community leaders.
6. Efficiently utilizes workforce to handle workload, expand new programs, and conducts employee informational programs.
7. Coordinates with Job Service, Human Resources and the Region Manager to determine manpower requirements and
participates in the intervievuing and selection process.
8. Monitors information on local energy related events and provides related information to regional management team.
9. Responsible for scheduling and participating in supervisory standby on a rotating basis.
10. Plans and coordinates district functions and business meetings.
11. Accepts "Supervisor On-Call Duty" as assigned.
12. Performs other tasks and special projects as assigned.
Note that salary grade is not ba:;ed on experience, but is a combination of considerations including, but not limited to: Number of
Customer Served, Number of Employees Managed and District Geography, District Jurisdictions Served, District Political Arena, # of
Communities within District, Growth within District and the Energy Products/Services Provided.
M I N IM UM QUALI F ICATIONS
Must possess a working knowlerlge of gas and/or electric utility operations at a level normally acquired through a four-year degree
in engineering or a business related discipline with a minimum five to ten years of progressively responsible experience (depending
on salary grade) in the energy industry including utility operations, customer service, and employee relations required including
leadership experience.
Case No. INT-G-16-02
L. Murray Reb.
Page 1 ol 2Page 1 of 2
KEY SKILLS AND COMPETENCIES
i
Demonstrated analytical and organizational skills
Ability to utilize sound judgment.
Excellent human relations skills in dealing with employees, internal and external customers; proven ability to effectively
communicate both orally and written.
Must be able to manage multiple priorities, solve problems expediently, and motivate staff.
Proficient in Microsoft Office Suite applications.
a
a
OTHER REQUIREMENTS
Required to maintain a valid driver's license and safe driving recorda
P RE F ERRE D QUALI F I CATI O N S
Prior supervisory experience preferred as well as experience administering a union agreement.
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Exhibit No. 38
Case No. INT-G-I6-02
L. Murray Reb.
Page 2 ot 2
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Page2 of 2
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Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 39
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Case No. U-1034-134
INTERMOUNTAIN GAS COMPANYo
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BEFORE THE
IDAHO PUBLIC UTILITIES COMMISSION
ln the Matter of Application of
lntermountain Gas Company For Approval
of its Weather Normalization Model
REVISED TESTIMONY AND EXHItsIT
Exhibit No. 39
Case No. INT-G-'|6-02
L. Blattner Reb.
Page 1 of81
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INTERI,TOT}NTAIN GAS COMPAM
CASE No. U-1034-134
REVISED
Subsequent to the orlgLnal fi1lng of U-1034-134, lnconsistencies
were dlscovered in some of the blJ-Ltng data for the perlod
October, L979 through June, 1980. Therefore, a1J- data duringthis perlod was discarded. ln the revised study.
The data used in the model was updated to lnclude December 1985,
through June, 1986. Thls captures the most recent avallabLe data
and allows the study period to contain an adequate nuuber of
hlstorlcal data polnts ln relatlon to the number of predlctlng
varlabLes. 'The models were then refltted to that data.
The statisticall-y non-signlficant data lncluded in the origlnal
flllng, has been omitted from the revlsed flllng. Anyone
interested ln that data can obtaln it from the original fil-ing or
by request to Internountain Gas Company.
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Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 2 of 81
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Case No. U-1034-134
INTERMOUNTAIN GAS COMPANY
(Request for Approval of Weather Normalization Model)
REVISED PREPARED DIRECT TESTIMONY
OF
JOHN M, KOHLMEIER
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Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 3 of 81
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Would you please state your name and buslness
address.
My narne is John M. Kohlmeier and, my business
address is 33 West Monroe Street, ChJ-cago,
Illinois 60603.
By whom are you ernployed and in what capacity?
I am a partner with Arthur Andersen & Co. f am
responsible for directing our planning, fore-
casting and modeling consulting practice for
clients in the utility industry in the United
States.
Would you please outline your academic and
professj-onal background?
I was awarded a B.A in Economics with honors
from Dickinson College in 1956, an MBA from the
Harvard Graduate Schoo1 of Business Administra-
tion in 1960 and a DBA from Harvard in 1964,
From L963 through 1968 f was an Asslstant
Professor in the Graduate School of Business at
the University of Chicago where r taught and did
research in accounting and quantitative methods
specializing in modeling. f have been with
Arthur Andersen & Co. since 1968 specializing in
planning, forecasting and modeling consulting
work for clj-ents in the electricr 9ds and
Kohlmeier, Revised Di
Intermountain Gas company
Exhibit No. 39
Case No. tNrlc-to-oz
L. Blattner Reb.
Page 4 of 81
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telephone utility industries. I have been a
member of several AICPA task forces that have
developed standards for financial forecasting.
What is the purpose of your testimony in this
proceedj.ng?
The purpose of my testimony is to describe the
methodology developed by the Company to adjust
gas sales for weather normalization and declin-
J-ng use to be used in the presentation of test
year data in future rate cases.
Why is it appropriate to adjust gas sales for
weather normalization and declining use?
Gas sales for certain classes of customers are
highly sensitive to the temperatures actually
experienced during the test year. Normalizing
for weather reduces the rate inst,ability that
could occur if rates were based on actual sales
in a test period in which actual weather dif-
fered from normaL by a significant amount. Bhe
use of normal temperatures ior ratemaking is
generally regarded as the best estimate of the
future weather and resulting sales that will
actually occur.
Gas consumption per customer has experienced a
long-term declining trend due to the use of more
Kohlmeier, Revised Di
Intermountain Gas Company
Exhibit No. 39
Case No. INTIG-16-02
L. Blattner Reb.
Page 5 of 81
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energy-efficient technology, the replacement of
oIder, less efficient appliances with new, more
gas efficient appliances, conservation and other
energy saving measures. Failure to provide for
declining use introduees a systematJ.c bias
whereby the Conpany will never be able to earn
its authorized rate of return. By not allowlng
a declining use adjustment, sales and revenues
are consistently overestimated resulting in
consistently overestimated returns that wl1I
never actually be achieved.
Declining use and weather nornalization adjust-
ments represent known and measurable changes to
historical test year results.
What evidence is there that gas sales for
Intermountain Gas Company are weather sensitive
and experience declining usage?
For the Companyrs resident,ial and small
commercial customer classes weather represents a
very significant portion of the month to month
variation in gas sales for the period october
1979 through June 1986.
During the same period per customer usage
declined ln a persistent, statistically signifi-
cant, long-term trend. This decline j-n usage
Kohlmeier, Revised Di
Intermountaj-n Gas conpany
Exhibit No. 39
Case No. tNT:G-t6-02
L. Blattner Reb.
Page 6 of 8'l
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has persisted through June 1986, the most recent
month in the study data.
What are the principles underlying the Companyrs
approach and methodology to weather norrnaliza-
tlon and decLining use adjustments?
The methodology should be based on variables and
relationships whl"ch make both logical business
sense and are statistlcally valid. Models which
are statistically valid but which represent
illogical or nonsensical economic relationships
are not acceptable. In addition the methodology
should provide procedures for updating and
refltting the models in the future lf conditions
change.
Please outline the Companyrs new weather and
declining use adjustnent methodology.
The Companyrs methodology consists of the
following proceduresl
1. Relationships and models are hypothesized
to explain gas sales.
2. Monthly data is collected for use in the
analysis.
3. Regression analysis is used to quantify
and test the relationships between sales
and the explanatory variables on a per
Kohlmeier, Revised Di
fntermountaj.n Gas ComPanY
Exhibit No. 39
Case No. truTlc-to-oz
L. Blattner Reb.
Page 7 of 81
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customer basis.
4. The resulting models are used to adjust
actual sales for weather and to estLmate
declining use.
What varlables and models were hypothesized to
explain the variation of therm usage per
customer?
It was hypothesized that the following types of
variables would explain therm sales per
customer.
L. A constant term.
2. Weather in the form of degree days.
3 . Irong-term usage trend.
4, Price of gas and electricity.
5. Demographic and economic variables such
as GNP, income, employment/unemployment.
6. Appliance saturation.
7. Seasonal variables reflecting different
rnonth by month usage.
Please describe the data used..
Monthly data was used because reliable data for
days or weeks is not available for therm sales
per customer. In addition, insufficient time
periods of data were available to use quarterly
or annual thern sales and still pass the stat,is-
Kohlrneier, Revised Di
Intermountain Gas Company
Exhibit No. 39
Case No. tNrjo-to-oz
L. Blattner Reb.
Page 8 of 81
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tical requirements.
Therm sales data and related weather data was
collected by customer rate class, RS-I
(residential space heating), RS-2 (residential
space and water heating), cS-10 (non-cyclical
cS-l), GS-II (cyclical GS-1), and GS-20 (other
GS-I) for the five divisions, for a total of 25
rate class/division categories for each month.
We also constructed weighted average data to be
able to properly combine divisions and the three
individual GS classes and compare the combined
results with the individua1 class/division
results.
Monthly therm sales data was taken from the
Companyrs historical billing register for the
period from october 1979 through June 1985,
which provided an adequate base for the statlst-
ical anal.ysis. Data prior to october 1.979 ls
not availabLe ln appropriate format. Due to
some inconsistencies in billing data, the months
of October L979 through June 1980 were dis-
carded; the final models use data from JuIy 1980
through June 1986. BiIling data represent,s
monthly time periods but is based on billing
cycles and does not precisely represent therm
Kohlmeier, Revised Di
fntermountain Gas Company
Exhibit No. 39
Case No. tNrlc-to-oz
L. Blattner Reb.
Page 9 of 81
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consunption during that, calendar month. As a
result, the degree day temperature data was
adjusted cycle by cycle to correspond on a
weighted average basis with the degree days
actually included In the billing data. Data was
collected frorn external sources for electrical
price, unenployment, personal income, GNP and
appliance saturation.
What were the results of Lhe regression
analysis?
In general the regressi-on models developed fit,
the data extremely weII. The R squares for each
model were at, least 98.92. It was found that
aggregate Company-wide rnodels fit better than
individual divisional models. It was also found
that combining the three srnall commercial rate
classes into one group produced signlficantly
better results than the individual snall com-
mercial rat,e classes taken individually.
None of the economic/demographic variables
proved to be statistically significant and these
were eliminated from the models. Appliance
saturation was also discarded foq the same
reason. A11 gas and electricity price measures
hrere also found to be insignificant and were not
Kohlmeier, Revised Di
Int,ermountain Gas Company
Exhibit No. 39
Case No. lNt:G-t6-02
L. Blattner Reb.
Page 10 of81
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used in the models.
The best fit resuLted when two degree day
variables were included. The first represented
degree days calculated from the traditional 650
base. The second series was calculated fron a
45o base. The rationale for this is that
customers behave differently with respect to
very cold temperatures than they do to moderate
temperatures.
A long-term customer usage trend variable which
had the property of increasing by one each
heatlng season month (November through April)
and being zero Ln non-heatlng season months fit
the models well and was signiflcant. A simple
tine trend variable which increased by one each
month did not fit as we11.
Monthly seasonal binary variables for the months
of October through April proved signlficant and
worked better than variables for the alternative
summer months (May through September).
Please describe the models produced by the use
of this rnethodology.
The methodology described above applied to the
data for the six-year period JuIy 1980 to
June L986 produced three models (RS-I, RS-2 and
Kohlmeier, Revised Di
Intermountain Gas company
Exhibit No. 39
Case No. tttt-G-t6-02
L. Blattner Reb.
Page 1'l of 81
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cS) of alrnost identical forn. These models are
very logical from a business or economic theory
standpoint and have very strong statistical
support. The model in each case predicts actual
therm sales per customer in the class for the
month based on variables which are not highly
correlated, which are all statist.ically signifi-
cant at the 952 level and together produce
remarkably high R square. The models are
presented in the following table.
FINAL REGRESSION MODELS BY RATE CLASS
fntercept
HDD45
HDD65
October
November
December
,fanuary
February
March
eprl1
Usage Trend
.)Adjusted R'
RS-1Coefficient
5. 609
o. 0207
0. 0578
(3. e81)
5.25s
14.995
19.333
L9.237
L4 .542
10.598
(0.130)
RS-2Coefficient
23 .584
0. 0152
o,0799
(6 . e28)
9.44L
14,479
12.736
9.52L
7 .4L9
(0.078)
99,7
GS.1Coefficient
L48,73
0.3045
o .257 3
68.84
222.27
282.4t
279 .47
259 . 02
225.93
183. 50
(4.534)
99,7 98 .9
o
A more detailed presentation of the models and
the nethodology is contained in Exhibit, I.
Kohlmeier, Revised Di
Intermountain Gas Company
Exhibit No. 39
Case No. INT-G-I6-02
L. Blattner Reb.
Page 12 of 81
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How will the result,s of
Page 10
models be used to
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adjust actual therm sales for the test year for
iweather normalization and declining use?
It is anticipated that in tfre preparation of a
test year, the models ,trr, O" refitted to the
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data then available and : the parameters re-
estinated. i
fhe models will then be run for each month of
Ithe test year, once witfr normal weather
(ternperatures) and once wlth the actual weather
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(ternperatures) experienced ;during each of the
imonths of the historical test year. The
difference in predicted per icusLomer thern usage
Iwill then be mult,iplied by the actual number of
customers and the total wil,I be add,ed or sub-
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tracted. from the actual ttierm sales for each
month for each of the three ]"ustomer classes to
produce normalized therm satres.
The declining use adjustmdnt to test period
Itherm sales will be calcu}ated by multiplying
ithe usage trend coefficierit by the relevant
increment for each winder heating month
(November through April) and then nultiplying
the number of customers in the class for that
Kohlmeier, Revised Di
fntermount,ain Gas company
Exhibit No. 39
Case No. truf-G-to-Oz
L. Blattner Reb.
Page '13 of 81
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month in the test period and summing the monthly
amounts to a tot,al for the jr".r. The resultant
!total therms will be subtract,ed from the weather
adjusted therm sales for thril test period.
How does this metnoaofogy, and the resultant
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models compare with the rnethodology formerly
iused by the Company particularly wlth respect to
the criticisms of the previous methodology made
by the commlssion staff. I
The Company has adopted tlre best methodology
Iavailable and the' result,irpg models make both
Igood business sense and havd strong stat,istical
Isupport. :
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The methodology and resulteint models presented
above correct the criticisms raised by Messrs.
IFerguson and Santos of the,Commission Staff in
Ithe two most recent general irate cases. In fact
ithe new methodology used by,the Company is very
similar to that used by tlle commission Staff.
IThe Company has improved tHe quality and pre-
Icision of the data. ft has also tested many
Ialternative formulations .ld thereby improved
the f it of the rnodels. i
The Staff eriticized the fact that the prior
methodology utilized tfre satl"s in a single month
Kohlmeier, Revised Di
fntermountain Gas Conpany
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 14of81
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to establish base
not vary over time.
Page 12
that base load did
not provide for
ot,her variables on
load. and
While the new methodology
does not produce a base load per se, it fully
reflects data for the entii'e study period used
to develop the models. Additionally, variables
reflecting both seasonal va:iiatj-on and long term
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usage trend are present in tne models.
The Staff crit,icized. the fact that formal
Istatistical procedures wer6 not used and that
the statistical validity of the results could
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not be verified. The ,.y methodology fu1ly
Iutilizes formal statistical i procedures and the
models produced have a frign degree of sta-
tistical support. I
Mr. Ferguson criticized the fact that the
Companyrs methodology did
evaluating the effect of
o
therrn consumption. The Companyrs new method-
ology provides a way to
different variables.
analyze and test
,
iKohlme.ier, Revised Di
Interrnountain Gas company
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page '15 of 81
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Case No. U-1034-134
INTERMOUNTAIN GAS COMPANY
(Request for Approval of Weather Normalization Model)
REVISED PREPARED EXHIBIT
JOHN M. KOHLMEIER
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Exhibit No. 39
Case No. INT-G-'|6-02
L. Blattner Reb.
Page 16 of81
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Intermountaln Gas Company
Case No. U-1034-134
Revised Exhibit No. I
Page 1 of 65
Kohlmeler
INTERMOI'NTAIN GAS COMPA}IY
WEATIIER NORMATIZATION A}ID DECLINING USE METIIODOLOGY
Table of Contents
I Methodology Overview.
II. Detalled Methodology Descriptlon.
A. Matching Weather Data wlth Sal-es Data.
General Discussion
Weather Data SourcesBlll-lng Cycle Dally Weights
Constructlon of Weather Actuals
Construction of Weather Nor:nals
Sal-es Data
B. Descrlptlon of Economle and Prlce Data.
C. Descriptlon of Regresslons.
i) General Discussions
11) Stattstieal Resul-ts
The Use of Regresslon Results to AdJust for Normal Weather.
Decllnlng Use AdJustment.
D
E
III. Data
A
B
c
Data l,Inemonlcs.
Basic Data.
Models and PredLcted ResuLts.
Exhibit No. 39
Case No. INT:G-I6-02
L. Blaftner Reb.
Page 17of81
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Intermountaln Gas Company
Case No. U-l034-134
Revlsed Exhlblt No. I
Page 2 of 55
KohLmeler
WEATIIER NOP}IALIZATION AI{D DECLINING USE I"TETHODOLOGY
I. Methodology 0verview.
To deternlne the degree to which actual therms saLes were hlgher or
l-ower than normal as a resuLt of actual weather, iE is necessary to
flrst quantlfy the relationship between weather and sa1es. Thlsquantlflcation Ls achleved through the use of rnultiple regression
analysls at Intermountaln Gas Company (IGC). Therm usage ls
statistlcally estiruated as function of weather and non-rveather
variables. The relatlonship between gas use and lts nain
determinants ls measured ln three regressl-on equatlons, one which
expl-ains residential space heatlng-only sales, one which expLalns
resldentLal spac,e and water heatLng saLes, and one whlch explains
sruaLl commercial sai-es. A11 equatlons are system wlde.
To explain gas use, the regressLon equations use weather concepts,
such as heatlng degree dayse and economic information, such as gasprice. Comblnlng data for all months of at l-east slx fiscal. years ln
each regression allows enough variatlon withln the data Eo galn
lnformation frou more than one weather concept and from economlc
varlables. The sunmary statisEies for the equations demonstrate that
the regressions are accurate Ln explaining nonthly varlations in
sales as is detailed ln the methodology descript,lons. Each
regression vras tested for aut.ocorrelatlon and corrected when
necessary.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 18 of81
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Intermountaln Gas Company
Case No. U-1034-134
Revlsed Exhlbit No. 1
Page 3 of 65
Kohlmeler
WEATHER NORMALIZATION AND DECLINING USE METHODOLOGY
Once the regresslon equatlons have been speclfled and estlmated, itls the coefflcients of the weather varlabl"es that are lmportant tothe weather adjustuent process. These coefficlents measure the
response of sales to changes ln Ehose weather variables. Forexanple, the coeffLclent of the heating degree day (base 65')varlable ln the space heatlng only, resldential total sysEem equatlon
represents the number of additlonal therms per customer that one
additLonaL heating degree day (base 65') wouLd cause. The
coefflcient of the heating degree day (base 45o) variable represenlsthe number of addltional therns per customer Uhat one addiEional
heatlng degree day (base 45o) would cause. Two weather variables areused because an additional degree drop in Eemperature below 45"
causes uore additlonal use of gas than a degree drop in temperature
between 65o and 45o. The effect of Ehe HDD45 ls additive to theeffect of the HDD55'. By multlplylng these coefficlents by the
difference between the normal and actual heatlng degree days (base
65") and heatlng degree days (base 45o), the difference beEween
actual and normal therns per cusEomer l-s determined.
Note that the non-weather variables are used only to estimate the
regression equatlons and that on!. the coefflclents of the weaEherv"ilabl"s are used in the aetEadJustment. Al-so note that Ehe
prlmary purpose of the models ls to adJust sales that have already
occurred rather than Eo predict future sales.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 19 of 81
o
o
io
Intermountaln Gas Company
Case No. U-1034-134
Revlsed Exhlblt No. I
Page 4 of 65
KohLneler
WEATIIER NORMALIZATION AND DECLINING USE I,IETI{ODOLOGY
II. Detalled Methodology Descrlptlon.
A. Matchlng I{eather Data Wlth Sales Data
f) General DtscussLon
The weather concepts ln the regresslons use temperature data fromflve weather stations: CaLdwelL, Bol-se, Idaho Falls, Pocatello, and
Twln Falls, Idaho. One of the critical aspects in quantlfying the
relationshlp between gas use and weather is the correct matching ofweather data wlth sal-es data. Because residentiaL and some
commerclal- customer are bllled ln cycles, sales'Ln a partlcular month
represent sal"es ln the current nonth and previous month, dependlng
upon the bl1llng cycle belng analyzed. To correcEly natch weaEherand salesr the weather varlables used ln the analysis represenE
weighted totals of the daily values of these variables over Ehe
appropriate tlne periods. Each dayts weather measure is weighted by
the number of customers (for a particular month) who experlenced EhaE
weather.
The IGC service area contains dlvislons rshlch experience different
temperatures at a glven polnE ln time. To incorporate these
dlfferences in the system regresslons, the weather variables were
constructed uslng weather data welghted by the number of customers ln
each of the dlvlslons represented by the CaLdwell, Boise, Idaho
FaLls, Pocatello and Twln Falls weather sEatlons. By construct,ing
the weather varlables in thls r.rayr the regression has the capabtltty
of lncorporatlng the diverslty of weather ln Ehe Companyrs serviee
area. Since the aggregate company wlde nodels ftt the dat,a better
Ehan the lndividual dlvislonal uodeLs, the aggregat,e company wlde
models have been used.
Exhibit No. 39
Case No. INT.G-16-02
L. Blattner Reb.
Page 20 of 81
I
I
o
o
ia
Intermountaln Gas Company
Case No. U-1034-134
Revtsed Exhiblt No. 1
Page 5 of 65
Kohlrneler
WEATIIER NOR}IATIZATION A}ID DECLINING USE METHODOLOGY
rr. A. 1r)Weather Data Sources
The sources of all- data ls the National Oceanic and
Atnospherlc Adnlnistratlon (WOal;. Dally maxlmum and
nLnlnum temperatures for October L979 forward are used to
cal-culate actual heating degree days (ttOOl for base 65o and
base 45o, The NOAA also provides a thirty year normal
heating degree day base 65o of dal1y data for a one yearItnormaltt period. Thls nornal ls calculated fron the years
1951-1980. The normal HDD base 45o are calculated from the
base 65o on a daLly basls.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 2'l of 81
o
lj
lo
Intermountaln Gas Company
Case No. U-1034-134
Revlsed Exhlbit No. 1
Page 6 of 65
Kohlneier
WEATHER NORMALIZATION AND DECLINING USE METITODOLOGY
II. A. 11i) Bil-llng Cycle Dall-y lfeights
The weather concepts used ln the weather adjustnent analysls are
matched wlth sales as follows:
1) Monthly weather variables are calculated by aggregatingdally data over the approprlate b11ling cycle and thentaklng a welghted average of these totals based on the
number of servlces Ln each bllllng cycle, givlng bllling
month totals.
2) The nonthly totals are then combLned into system wlde(servlce area) aggregate weather measures uslng dlvLslonal
service welghts.
D. Cycle welghtlng of weather for billlng cycles.
a)
ITDD45 day
I{DD65
cycle monrh ! H;.=,;::, ;";":: monrh)
last (cycle month)
cycle mont,h = Udiy = flrst (cycle month)
HDD45
HDD65
HDD45
Then:
b)servlces
day
cycle monEh
cycle nonth
all cycles in month
cycle month
all cycles In month
HDD45 month ;,cycl-es
*"u,
servlces
servLces
UDD65 HDD65month cycle month
servlces
o
Exhibit No. 39
Case No. INT.G-16-02
L. Blattner Reb.
Page 22 of 81
Intermountalh Gas Company
case No. u-1b34-134
Revised Exhibit No. Io
ll
II. A.
Page 7 of 65
KohLneler
WEATHER NORMALTZATTON AND DECLINTNG USE |{ETHODOLOGY
;
111) Bllllng CycLe Daily Weights (continueh)
2) Conblning across dlvlslon 1-5.
Thern
RSO1AIL I services dlvlsloh
dlv=l services all divlsions
HDD45 servlces dlvislonRS02A11
services a1r- drvlslons
HDD65 services dlvisloirGSALLI servlces aLl dlv sLons
I
5
5
5
tdlv=1
tdlv=
(Therms
Dlvlslons)
(HDD45
Dlvlsions)
(HDD6s
Divlslons)
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 23 of 81
I
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Intermountaih Gas Courpany
case No. u-!034-134
Revised Exhiblt No. 1
Page 8 of 651Kohlureler
I
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WEATHER NORMALIZATION AND DECLINING USE IIETHODOLOGY
II. A. iv) Construction of Weather Actuals
I{DD65 datl-y nax [ 0, 65 - average dalfl-y temperature]
where average dally temperature =
max temp + min t emp
HDD45 datly
2
= max [ 0, I{DD65 - 20]
o
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 24 ot 81
I
Intermountain Gas Company
Case No. u-1034-134
Revlsed Exhlbit No. I
Page 9 of 651Kohlueier
i
WEATHER NORI'IALIZATIO}I AND DECLINING USE I4ETIIODOLOGY
II. A. v) Constxuctlon of Weather Normals
mD65,_,,__ = |del.Iv max [ 0, 65 - average datJ-y temperature]
Iwhere average dally temperature =,
max temp + nin temp
daily
2
= max I O' HDD65 - 20]
o
It
HDD45
o
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 25 of 81
Intemountaih Gas Company
case No. u-1b34-I34
Revlsed Exhlblt No. 1oPage 10 of 6
Kohlneler 5
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WEATIIER NORMALIZATION AND DECLINING USE I'{ETHODOLOGY
II. A. vi) Sales Data
Sales Data rsas taken from the Compadyrs historLcal blLllngreglster. Data frorn therm sales, nunber of actlve servlces
and therm bllllng adJustments were avallabLe on a billlng
cycle basis fron October L979 through June 1986. Ilowever,
data from OcEober 1979 through June; 1980 was found to be
lnconsistent and therefore, was not 'used in the regressLon
analysis. The Company has 20 bllIing cycles plus nonthly
non-eyellc service. For cyclic service, therms weretotall-ed for each calendar b1lllng I month and adJustmentsapplled to the previous nonthr s lotal. For non-cycle
servlce, adJustments were applted for Ehe previous monthts
number of total therms. !
lo
Average thero use per service for eacfr nonth lras computed to
be these adJusted therns divided by the number of services.
IServlce counts on bllllng cycle basis, were used to calculatecorrectly welghted monthly rveather measures and to coubine
across rate classes and dlvisions. i
o
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 26 of 81
Intermountalh Gas Conpany
Case No. U-1p34-134
Revlsed Exhibl-t No. 1oPage 11 of 6
KohLmeler b
i
I
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WEATI{ER NORMALIZATION AND DECLINING USE
!
METHODOLOGY
II. B. DESCRIPTION OF ECONOMIC AND PRICE DATA
PrLee Terms - Each price term is an average prlce, calculaE,ed as
revenues divlded by therms. In all nodels, lhe price teru 1s
J-agged by two months to ref lect that bll]-ls for Ehe prevlous
months use do not arrlve until the middle pf the fol-lowlng month.
Therefore, consumers cannot react to chanfes untlI a month and ahalf has past. Therms and revenues used ,in the calculation are
normal.lzed, as approved ln the l-ast Rate Case (General or
Tracker) and are used on a nomLnal basls. I
Trend In Gas Use CharacteristLcs: The usage trend term increasesby one ln each heatlng load month (November-Apr1l), but is zeroLn all summer months. This variable refl-ects heatlng-related
appLication of more efficient technologyr the replacement of
older less efflclent appllances wlth new more Bas efficient
appJ-lances, and conservat.ion effects over the study period.
o
o
Exhibit No. 39
Case No. INT-G-I6-02
L. Blattner Reb.
Page 27 ot 81
Intermountaln Gas Conpany
case No. u-fo:A-tSA
Revlsed Exhibit No. I
o
io
Page L2 of $SKohl-meler t
;
!I^IEATHER NORMALIZATION AND DECLINING USE I(ETIIODOLOGY
II. C. Descrlptlon of Regressions
1) General Dlscusslon
The regression equatlons relate therm ruse per service to afunctlon of actual weather (neasured as iIlDD45o base and IiDD65"
base), mont,hly binary varlables for October-Aprll, and a usage
trend varlabl-e. The rnonthl-y blnary varlables allow base Load to
vary over the months of the year, whlle the usage rrend varlable
allows base load to vary over time. The actual rveather variables
al1ow measurement of the effect of weather on usage.
IThe base load ln any month of the study pi:riod can be caLculatedas Ehe equat,lon intercept plus the coefficient of the monthly
binary variabl-e if rqe are calculatlng base load in thaE month,
pLus the coefflclent of the usage trend tvartabLe mul-tlplied by
the vaLue of the usage trend variable ln t;har month.
I
The remainder of varlation ln gas sales iper service ls weather
sensitlve, and is measured by Ehe coefficients of the two weaEher
variables nultiplled by the value of those, variables.
IFor exampJ-e calculate the base load in January of i9B5 for
residential heatLng load customers (RS-l).,
Intercept
Jan Coefficlent
HDD45 CoefficLent
I{DD45 val-ue
HDD55 Coefficient
HDD65 value
5. 609
19.333
0.020669
731 . 818
0.067839
1341 . 81
P[us
,ottrtptt.a uy
ofus
mutrfplted by
pil.us
Usage Trend Coefficient (0.1298)
Usage Trend value 33
,irtrtpli"a uy
EQUALS 20.659 therms per service
15.609 + 19.337 + (-0.1298 x 33)l = 20.65g
Now calculate weather sensiElve load for the same month.
I
O
EQUATS 106.153 therms per service
[(0.020669 x 731.818) + (0.067839 x 134l.BI)] = 106.153
The total of base and weather sensit.lve load equaLs actual therm
usage less a small error Eerm. Other monthst usage per servlce
can be calculated in the same manner.
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 28 of 81
Intermountailn Gas
case No. U-{034-13
Revl-sed Exhibit No
Page 13 of 615
Kohlmeler
WEATHER NORMALIZATION AND DECLINING USE METHODOLOGY
A11 the explanatory varLabLes are statl$tically signlflcant atthe 95"/. confldence Level. The RS-l customer class (resldential
heatlng-only load) equation explaLns 99.7 percent of thevariation ln therm saLes per servlce. The RS-2 customer class
(residentlaL heating and hot water load) l equatlon expLains 99,7
percenE of the variatlon ln thern sales per customer. The GS-I
customer elass (smalL commercial- customer$ fro, GS-10, GS-l1 and
GS-20 equation expl-ains 98.9 percent of the varlatlon ln Eherm
sales per servlce.
IThe Durbin-I,Iatson statistlcs for the equatlons, whlch measure the
autocorrel-ation of the error termr: (reslduals) , show
autocorrelatlon of the residuals. Thls means that there ls a
pattern of varlaLion in therms sales whlch ls unexplalned by the
regresslon equation. These correlatlons atre at low orders, whlch
says that lf an error was negative ln nonth n, there would likely
be a negative error ln nont,h n+l. Thisi auto correLatlon was
corrected using a flrst order auEoregre,ssive equaEion on Ehe
reslduals which ls additlve to Ehe multiple regresslon equatlon.It shoul-d be noted thaE the autocorreladlon does not blas Ehe
coefficients of the explanatory varlables', and does not. assure
mlnlmum error for the rnodel. The autorqgressive procedure, ln
conJunctlon wlEh the regresslon equation, approaches thls minimurn
error.
Exhibit No. 39
case No. INT-G-16-02
L. Blattner Reb.
Page 29 of 81
npan
I
Co
:
v
o
iO
o
Intermountaln Gas Cornpany
case No. u-l034-134
Revlsed Exhlblt No. I
Page 14 of {5o
o
5.609
0,0207
0.0678(3.981)
5.255
L4.995
19. 333
L9,237
14,542
10.598
(0.130)
9.89
4,62
24,89
(3.64)
3.17
7 .53
7 .99
9,37
8.21
s.94
(3.2s)
23.584
0.0152
.0799(6.928)
9.44r
14,479
12,736
9,521
7,4t9
(0.078)
148.731
0.3045
0.2s73
68. 84
222,27
282.4r
27 9 .47
259.02
22s.93
lB3. 60
(4.534)
2L,50
5,67
7 .87
5. 18
t1.17
r1.66
9.58
10.40
10.63
8,62
(e.43)
Kohfuneler i
:
I.IEATITER NORMALIZATION AND DECLINING USE IMETHODOLOGY
II. C. tf) Statistical- Results
Intercept
}IDD45
IIDD65
Oct.
Nov.
Dec.
Jan
Feb
Mar.
APr.
Usage Trend
MSE
AdJ. R2
AdJ. MSE(for comparlson)
Durbin-Watson
Flnal Regresslon By Rate Class
RS-1 RS-2coef-T-statCoefT-StaE
I
38.0E
3.47
34.86
(6.0
GS-1Coef-T-Stat
s.40
6.26
6.7 L
6.80
5.36
7t)
I
I
I
I
I
!
:
I
)(2.01
5
99.7
2,96
1,57
46
99,7
2,99
1.51
705
98 .9
10.92
.95
Exhibit No. 39
Case No. INT€-I6-02
L. Blattner Reb.
Page 30 of 81
o
I
Intermountain Gas Company
case No. u-!034-134
Revised Exhlbit No. I
Page 15 of 615o
to
II. D
Kohlmeler
I^IEATHER NORMALIZATION AND DECLINING USE METHODOLOGY
i
The Use of Regresslon ResulEs to AdJust for Abnornal- I,Ieather.
The method by which the precedlng regresslon resulEs are used to
weather normaLize monthly sales ls the same method used by theElectrlc Power Research Institute as descrrlbed ln l,Ieather
Normallzatlon of ElecLrlcity Sales, (l) , That description is
paraphrased elow:
Any rnodel that can be used for weather normalizing monthly sales
can be wrltten in the general form:
s = f(wrrxr)m
where S_ is sales per custoner for month m .-m
wm is vector of rseather measures related to salesin month m; i
;
:is a vector of non-weather yariables related to
sales in month m ; and
:.t
is a functlon of observed eiplanatory varlables w,
and xItr
xItr
Given a modeL of this kind, ryeather normali"zation of sales
proceeds as folLows. Predicted sales per customer for month m
under aetual- ,!
weather condit,lons A!,t-sItr
SAm = f (x
Predicted saLes p
condltlon" ,N i"m
t
A}Im ),
er customer for month m ufider normal weather
m
Ns = f (Nw x )m
where NI{ls a measure of normal weather 1n month m.m
Consequently, the predlcted adjustment 1s sales that is requiredto reflect non-normal weather conditlons 1$o
(l) Electric
E lectriclty
A =(sN - sA) x cPo$er Re$earch #stituteT Weather Normallzatlon of
Exhibit No. 39
Case No. INT-G-I6-02
L. Blattner Reb.
Page 31 of81
Sa1es, (June 1983, EA-3134, Research ProJect 1922-L.
o
Intermountaln Gas Company
Case No. U-l034-134
Revlsed Exhiblt No. 1
Page 15 of 65
Kohlmeler
I,IEATHER NORMALIZATION AND DECLINING USE METHODOLOCY
where C is the number of customers bllled in month m. Thlsm
adJustmentl A*r is appJ-led to the actual sal-es for the month of m
to obtaln rrweather normallzed salesrr. If predlcted sales under
normal weather exceeds predleted sales under actual, weatherr then
the adJustnent ls positlve and weather normalized sales are
greaLer than actual sales. If predlcted sales under normal
weather Is l-ess than predicted sales under actuaL weather, then
the adJustment Ls negatlve and weather normallzed saLes are Less
than actual sa1es.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 32 of 81
io
o
I
lo
I
il
:l
I
I
I
I
,l
io
I
I
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I
I
il
il
I
I
i:o
I
Intermountain Gas Company
Case No. U-1034-134
Revlsed Exhlblt No. I
Page 17 of 65
Kohlmeler
I.IEATTIER NORI,IALIZATION AND DECLINING USE METHODOLOGY
II. E. Decllning Usage AdJustrnent
The regressLon equatlons for the three customer classee RS-l, and
RS-z, and GS-l all lnclude the usage trend varlable whichreflects long term decllning effects over tlme. This varlable lshighly statLstlcal1y slgnlf lcant ln al-l- three equaEions. In
fact, usage trend l-s slgniflcant wlth 99% confldence in the RS-l
equatlon, wlth 95'l confidence ln the RS-2 equatlon, wlth 99"1
confidence ln the GS-l equation. AlL Ehree models flt the data
better wlth the incluslon of the usage trend than excLudlng lt or
alternatively uslng other trend fornulatlons. Indeed, Lhis trend
can visually be seen to be accurate through the end of avail-abledata, as evidenced ln the charts of the regresslon equatlon
predlcted value versus the actual therms sold.
The relatlonshlp between this usage trend and therm sales per
customer is thus a known and measurable effect. Thls effect can
be extrapolated to years followlng test year uslng Ehe nultiple
regression equatlon coefficient and the correcE values of the
usage trend varlable. By deflniEion, the usage trend varlabl-e
increases by one ln each heatlng load month (November-Apri1) and
remains zero in summer months (May-0ctober). Thus the decl-inlng
use effects for flscal study year October 1985-septenber 1986 for
RS-l are;
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 33 of 81
o
Intermountain Gas Coupany
Case No. U-1034-134
Revised Exhibit No. I
Page 18 of 65
Kohlneler
WEATHER NORMALIZATION AND DECLINING USE METHODOLOGY
il Usage
TrendDate Coefficlent Therms EffecE for Year
t0-85
I 1-85
L2-85
1-86
2-86
3-86
4-85
5-86
6-86
7-86
8-86
9-85
0
37
38
39
40
4L
42
0
0
0
0
0
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
0
(4 . 81)
G.e4\
(30. 81)
(s
(5
(s
(s
.07)
.20)
.33)
.46)
0
0
0
0
0
We must subtract the declining use effect of the test year from theseeffects to get the net effect to the reported normalized therms in Lhetest year. For example, lf Ehe test year is January 1985-Decenber-1985:
to Usage
Trend Coefflcient Therms Effect for YearDate
1-85
2-85
3-85
4-8s
5-85
6-85
7-85
8-85
9-85
10-85
1 1-85
L2-85
33
34
35
36
0
0
0
0
0
0
37
38
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(. 130)
(
(
(
(
4,29
4.42
4. ss
)
)
)
)
(27 .6e)
4.6
0
0
0
0
0
0
8
9
8
(t+.
(4,
i)
4)
Difference (3.12) Therns per Service
whlch is the declining use adjustment to the test year.
o
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 34 of 81
o
Intermountaln Gas Conpany
Case No. U-1034-134
Revlsed Exhlbit No. I
Page 19 of 65
Kohlmeler
WEATHER NORMALIZATION AND DECLINING USE METTIODOLOGY
III. Data
III. A. Data Mnemonlcs
THERMS -
I{DD45
HDD65
I{DD45
HDD65
TREND
actual therm usage per service connected durlng month.
actuaL heating degree day (HDD) 45" base.
actual HDD 55' base.
normal HDD 45o base.
normal HDD 65o base.
variable which starts at zero, lncrease by I over wlnter
months (November-Apri1) aud is zero ln summer months.
Represents trend ln heating load related conservationeffects over study perlod.
blnary varLable for January, Ls one in January, zeto
otherwlse.
binary varlable for February, is one in February, zeto
otherwlse.
- blnary variabLe for December, ls one ln December, zeto
otherwise.
- gas prl-ce lagged 2 nonths.
- actual weather ln multlpJ-e regression equatlon.
- normal weather in multlple regression equation.
- adjustment for normal weather PRED-FIT.
- normalLzed aetual therms ?IIERMS-ADJ.
Exhibit No. 39
Case No. INT:G-16-02
L. Blaftner Reb.
Page 35 of 81
io
Jan.
Feb.
Dec.
GASL2
PRED
rIT
ADJ
NORM
o
o
to
Intermountaln Gas Company
Case No. U-l034-134
Revised Exhibit No. I
Page 20 of 65
KohLrneLer
WEATTIER NORMALIZATION AND DECLINING USE METHODOLOGY
III. B. Basic Data
1 Slgnlflcant Data (used in regression or in normallzatlon).
A. RS-I
"TRENDTT Usage Erend predlctor rvhlch capEures
decLining use effect.
ttg6ltt-ttAPR'r - Monthly blnary predlctors.
tTTHERMTtt - Total RS-l Eherrns weighted across company
by servlces Ln each divlslon.
ItHDD45Trr - Total- actual heating degree days, base 45",
weighted across company by services in each dlvlsion.
rrHDD65Til Total actual heatLng degree days, base
65", weighEed across company by servlces ln each
division.
[NDD45Trr - Totai- normal heatlng degree days, base 45",
weighted across company by services in each dlvision.
'rNDD65Trr - Total normal heatl-ng degree days, base 65"
rvelghted across company by servlces in each divislon.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 36 of 8'l
o
o
o
o
o
C
o
o
InEermountain Gas Company
Case No. U-1034-134
Revlsed Exhibit No. I
Page 2L of 65
Kohlmeler
WEATTIER NORMALIZATION AND DECLINING USE METHODOLOGY
III. B. BasLc Data (continued)
1. Slgniflcant Data (used ln regression or ln normallzatLon).
B. RS-z
rrTRENDrr Usage trend predlctor whlch captures
decllning use effect.
rrOCTrrrtrDEC"-ttAPRrr - Monthl-y blnary predlcEors.
ttT[IERMTtt - Total RS-L therrns welghted across company
by servlces in each divlslon.
IIED45T|f - Total- actual heatlng degree days, base 45",
welghted across company by servlces in each divl-slon.
trHDD65Til Total acEual heaEing degree days, base
65o, welghted across company by services in each
dlvlsion.
rrNDD45Trr - TotaL normal heating degree days, base 45o,
welghted across company by servlces in each division.
ttNDD65Tft - Total normal heatlng degree days, base 65o
weighted across company by servlces in each dlvLsion.
Exhibit No. 39
Case No. INI-G-16-02
L. Blattner Reb.
Page 37 of 81
o
o
o
o
o
o
I
I
e
l3
1O
Intermountain Gas Company
Case No. U-1034-134
Revlsed Exhlblt No. I
Page 22 of 65
Kohlmeier
WEATIIER NORMATIZATION AND DECLINING USE UETHODOLOGY
III. B. Basle Data (continued)
1. Slgnlftcant Data (used ln regresslon or ln normaLizatlon).
C. GS-I (10ts, 11ts, and 20ts conbtned).
IITRENDT' Usage tr:end predl.ctor whlch captures
decllnlng use effect.
rr0CTrr-rrAPRrr - Monthty blnary predietors.
tTTIIERI'lTtt - TotaL RS-I therms rvelghted across company
by services in each dlvlsion.
rrIIDD45Trr - Total- act,ual heatlng degree days, base 45o,
welghted across company by services ln each divlston.
ttHDD65T" Total- actual heating degree days, base65o, weighted across company by servtces in each
dlvlsion.
rNDD45Tr! - Total- normal heating degree days, base 45o,
welghted across company by services ln each division.
rrNDD65Trr - Total normal heating degree days, base 65o
rvelghted across company by services in each division.
Exhibit No. 39
Case No. INT.G-16-02
L. Blattner Reb.
Page 38 of 81
o
o
o
o
o
o
o
o
o
III.B.
Intermountain Gas Companl,
Case No. U-1034-134
RevLsed Exhlbit No. 1
Page 23 of 65
Kohlmeier
I,f EATIIER NOPJ'IALIZATION AND DECLINING USE METIIODOLOGY
Basic Data (contlnued)
2, Non-sl-gnlflcant Data (not used ln regresslon urodel).
A. Usage Trend Predictors.
o |TTREND" - Tlme series tncreaslng only ln heatlng loadmonths, NOV-APR. (Included here for comparlson
purposes).
o [TREND2!r - Time series increasing only ln heatlng load
months, NOV-MAY.
o ttTIMErr - Tlme series lncreaslng one each month.
B. Yearl-y Bl.narles.
C. MonthLy & Summer Blnaries.
" JAN-DEC - Val-ue of one in the month, 0 in the others.
o Summer - value of one ln June, July and August and 0in the others.
D. Average Resldentlal- Electric Prices.
Owyhee Dlvisionts electrJ.c prices rvere calculated from
Idaho Power Companyts revenues + KWII.
Capltal DivislonIs eLectric prices t{ere caLculatedfron Idaho Por,ler Conpanyrs revenues * KWII .
Sawtooth Divlsionfs electric prlces were caLculated by
addlng the prlce of Idaho Powerrs resldential rates xthe weighted IPC usage in the dlvision, to the Utah
Power and Light resldentl-al rate x the rvelghted UP&L
usage andfor to Ehe Bonnevllle Porver Admlnistration
resldential rate x the welghted usage of BPA Power l-n
the dlvlslon.
Skyllnets average electric prices were calculated in
the same manner as Sawtoothrs.
Tetonrs average electrlc prlces were calculated ln Ehe
same manner as Sawtoothts.
Exhibit No. 39
Case No. INT-G-16-02
L. Blaftner Reb.
Page 39 of 81
o
o
o
o
o
t
jo
Int,ermountain Gas Company
Case No. U-I034-134
RevLsed Exhlblt No. 1
Page 24 of 65
Kohlmeler
I^IEATHER NORMALIZATION AND DECLINING USE METHODOLOGY
III. B. Baslc Data (contlnued)
E. Average GS-I Electric Prlces.
Owyhee Divlslonrs electrlc prlces were calcul"ated from
Idaho Power Companyts revenues + KWH.
Capital Dlvislonrs electric prtces rrere calculated fron
Idaho Poryer Companyts revenues + KW[I.
Sawtoothfs, SkyLlners and Tetonrs average GS electricprices were calculated in the same manner as thelrresldentlal electric prices.
F.Unemployment rates in Idaho by divtslorr as reported by Job
Service.
Gross Natlonal Product
RegLonal Income lleasures
ITPERSINCT' - Personal- Incone as reported ln
Idaho Economic Forecast.
tTPERCAPT' - Per Capita Income as reported in
Idaho Economic Forecast.
o
o
G
H
o
o
I
J
Western Region CPI.
Varlatlons of Gas Prlce
o ItGAsL2t' - Gas price lagged two months.
o "PoscAs" RS-l gas prlce (cAsL2) where
posltive.
o I'NEGGAS'i Rs-l gas price (cAsL2) where
negatlve.
o trGASDL2rr - Deflated gas prlce for RS-l - GASL2
Market Saturatlon Ratgs.
o ilSATSPACtT - Saturat.ion of space heating uniEs
area.
o ilSATI.lATRtr - Saturation of water heaElng unlts
area.
K
change is
change ls
+ I{RCPI.
in service
ln servlce
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 40 of 81
o
RS- 1
III. B.1A
InEermounLain Gas Company
C{se No. U-1034-134
RAvlsed Exhlblt No. I
PLee 25 of 65
Kdhlmeier
NDD65 TREND i]trT NOV DETE ) PRINT tr1_C9ROI^I THERf4S HDDr+5 HDD65
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Cg,g No. INT-'Ctr6-02.-- L. Blattner.Reb.
:: Pase 4!rof 81
189
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III. B. 1A
Intermountain Gas Company
Chse No. U-1034-134
Rfvised Exhiblt No. 1
Page 26 of 65
K6hlmeler
809,i64 35 0 C,
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Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 42 ot 81
III. B. 1A
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InEermountain Gas Company
CEse No. U-1034-I34
Rpvlsed Exhlblr No. I
P'age 27 of 65
Kbhlmeler
APR I4AY GRSLS
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Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 43 of 81
III. B. 1A
InEermounEaln Gas Company
C&se No. U-1034-134
Rfvlsed Exhiblt No. I
Page 28 of 65
Kdhlmeler
*
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Case No. INT-G-16-02
L. Blattner Reb.
Page 44 of 81
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IhEermounEain Gas Company
Cdse No. U-1034-t34
Rfvised Exhlblt No. I
Pnge 29 of 65
K6hlmeler
NDD45 NDDbS TREND CICT NOV DEt
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IntermounEaln Gas Company
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*****
*
*
*
*
*
58
39
60
61
6A
63
64
6E
66
67
6B
69
70
7L
7e
io
o
Exhibit No. 39
Case No. lNl-G-16-02
L. Blattner Reb.
Page 52 of 81
o
Intermountaln Gas Conpany
Case No. U-1034-134
Revlsed Exhlblt No. 1
Page 37 of 65
Kohlmeler
WEATIIER NORMALIZATION AND DECLINING USE ITTETHODOLOGY
III. B. Llst Out of Non-Signlflcant Data.
For prlntouts of non-slgnlflcant data please refer to orlginaLflllng of U-1034-134.
Exhilit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 53 of 81
I
ro
a
o
o1rr. c. 1A
III'TB ) # TFIIS iS THE FiNAL i4TJOEL FtrR RIJOIRLL.
FITB ) REGRESS trEe trN 10 El, C3-C6, CiE-814, Cg3! Ee4,
THE REGRESSItIN EGUATION IS
THERMT :' 5.61 - 0. 13{r TREND -r 19.3 JAi! -r 19.
- 3, RB OCT '+ 5. E5 NBV + 15, O DEtr
Intermount,ain Gas Company
Case No. U-1034-I34
Revlsed Exhibit No. I
Page 38 of 65
KohlmeLer
EB + t/i.5 Ylf,R -F 1(J.6 APii
, tiECtT l-tDD4ET {- 0.0679 IIDDGST
PF+ {:r
TREND
JAN
FEH
MAR
APR
0trT
NAV
DEC
I{DD45T
HI]D657
5 = E,E13
I a=nuARED = Be. B F,EtlcEN-rI uF-snuFiRED = gB.T I-,ERtrENTr
I ANfiLYSIS Crr" VffI?IRNICE
COLUIYIN
DU[: TI]
REGRESS I ON
RESiDUC|L-
TUl'fir_
TRHND
JFIN
FEB
'YlffRAPR
OCT
NT]V
Dtc
HDD45'T
HDD6SJT
ht
2
trOEFF i E IEI\iT
fi.60e,{i
-(r. lEggE
19,333
19,837
14.54:E
i(), Egg
-.3.981
e '-rgEJ, t]9.l!.l
1t+.185
r-r, OfO66B
rl, rl67cr3?
5JT. DEV.
OF COEF.
{). 567i:
rl. rl39?5
e.4e0
e.053
7,77i2
1. 783f. il94
1. 6Egl. ?gE
(:r. 0()4/+73
0. i)(lA7eB
ADJUSTED FOR D. F.
,d5=5$/DF
I i963
5
T-ilRT I [J =E0EF./S. D,
9. 8',_a.-.E
. llg
.37
.:. ,
. 'jit
. Elt
e-.r rJrl
,89
Irti ThE OTtDLR E:i.VEi{
F,(ES i DLirtrL
-'4. t1321
-i:,. i-'u(-l
-4. Og5
4.188
-J.985
4.378
7
il
.J
?
7
4
E/+
f)F'
L()
61
7L
J5
I l gti3E
'9.99
11gE3rl
671g3
L€,89!+
f,r:r:r:
et....,c,tr
.?31
36
B6
178{N)
SSSO
J(-.rJ.+
FURTHER ANA|-YSIS C]F VFIRiANC:H55 EXpL.fliNED BY Efitrl{ VARiRBLE Nl-lEi! EilTEiiED
DUE TL-I Di: 55
REGRTiSSiON 1+ 115r63#i
I
I
t
1
t
1
I
J.
I
1
o,TREND
11,t)
(1" (J
J. J. t)
LB. (l
87, t)
0, (l
Y
TF{ERIYII-
68. 48:3
E7, A7:t
49.771.
7 L.7gt-l
IJ5.950
4E. BOE
PRED. Y
VfiLUE
7i1.519
38.853
5.f .856
67.6q-'t
I :r.f :r ? Ei.tUJ. LUU
3S,4-:0
$T. DEV.
PRED. Y
1. (:,58
{), 9I9
rl. 9F,1L 0i4
t:r. ai5(). gEFJ
it
l7
4:i;
47
5T. RES.
--e.07R
-8. riSR-i' !'?5,n,oit No. 3e
cidseNd.{rur:c-'t6-02
- E . (, [. iBtattner Reb.
E. 1 SFSe 54 of 81
DURBiN-I^IATSON STATiBTIC = 1. E7
Intermountaln Gas Company
Case No. U-1034-134
Revised Exhlblt No. I
Page 39 of 65
Kohlneier
Exhibit No. 39
Case No. INT€-1G02
L. Blattner Reb.
Page 55 of 81
o
ia
a
IntermounEain Gas Company
Case No. U-1034-134
RevLsed Exhiblt No. I
Page 40 of 65
Kohlmeiererr. c. 18
rtlTB )
lviTB )
T}.IE REB}IESSIEhI E&URTIT,N iE;
Ti-{ERlrlT * 5.50 -F IA.7 JAirl + 17. g FL.FI + 11.7 Mtli{
-F E.60 NOV + 13.6 DEC + {l.C}153 HDD45
# TiiiS I5 Ti{E: FiNAL {'lClDL.L FErl n=litllf,LL H/A "TilEi\lD. "
REEF1ESS trgE tlN g C:l-tr6. tr18'-814, L:e3, EE4,
+.7"7
T+rl ;' Air/R - 4. tlg oLT
. ()6Ag HDD€,57
tr0LUlrlN
JTIN
FEE
MRR
APR
081"
NOV
DEC
HDD45T
t-{DD65T
5 = E.379
ROt^,
{:trEFFItrIENT
5.4BEt)
18.7E3
L7.79Cl
t 1, 783
7. 174
-4. {-t46
E, 6Ct5
13.559
0. (,153r-r€,
0. rl6BB16
57. DEV.
OF trOEF,
0.6088
E,5:?E
E. 154
1, 660
L,54t+
1.175
1. 549
e. c,87
Cr. t:t{o44€,7
0, c)(lEB 1 I
'r..,{J1T I 0 =trtrEF,/S. D,
{rJ
LL
e6
t)G
fi4
44
6g
50
43
6lr
').
7,
6
7.
4.
1,
6.
3.
.:-,.1
jcE$ilrxEfl =!,.9
.7..7 PE:RtrENT1.7 pERtrENT! ADJLTSTED FOR D,F.
ANfiLYSIgJ fiiJT VfiRIiIIVf,E
DUE TO DF
REERE$S I LJN B
RESI DUFIL E,E
TOTRL 7T
ss
1 rB5B0
351
1r9?3C!
,rlS=55,/DF
1 3E87
fr
FURTHER ANflLYSIS T]FJ Vf,RIANtrE
SS EXPLAINED EY ERCFI VERiflBLE NHEN E;\ITERED
DLIE TE DF SS
REERESSiON ,3 1lg5a(]JAN I 35893FHB 1 E/+89tJMAR L 7963RPR J. 346]8OCT 1 318NEV J. 3451DE-:C 1 34n47.rPD4IiT I 5u+68
HDD65T 1 J I.6I
IN THE trilDER GiVEi{
IiES ]:DLJRL
4. 7 tr+
-5.0.:;E4.7 te
5. zt'Ju
-il. -777
ST. riEB.
E. Lgd
- -1 1'-r iL. UUI\
.?. l,7R
E.54R
-1 C ErO'-' "" Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 56 of 8'l
JrqNl
O. t:ttl
{). (j(-r
(:). (J0
t). (:)(l
r.-r. t-r(_,
Y
THERFiT
101.409'e7.873
s1.359
7 L . 79t:t
/+E. /+tl]:
P'?t-D. Y
VALUEgtr.6.95
3E.'709
7{-. €,47
66. Jtttl
48.,r:ig
5T. DUV.
iritED. Y
t:t. g'7 6
rlr. ?c6
r:).57J
(). 3'-r 1
1. rl05
o E
ls,
LI
LL
7Ct
R DENETES I:.IN OES. WITH A I-ARI3E ST. F(Es.
Intermountain Gas Company
Case No. U-1034-134
Revlsed Exhlbit No. I
Page 41 of 65
Kohhneier
Q;
III. C. lC
) +} THIS IS THE FINAI- MCIDEL FOR RS{)EAL.L.
) REERESS CEE Ot! B 81, tr3-C6, ElE, E14, tr93, EE4.
THE REERESSION E&UATIEN IS
THERMT = EJ.6 - (:}.O781 .TREND + 14,5 JflN + I.8.7 FEB
- 6.93 otrT + ts,44 DEE + 0.015E HDD4ST +
+c)
0.(.)
.58 lYlflR + 7.48 6PR
7S9 HDD65T
COLUMN
TREND
JAN
FEB
MAR
APR
otrT
DEE
HDD4ET
HDDEST
S = 8.478
R-5G!UARE
R-SGUARE
trCIEFFIEIENT
83.5638
-0,0781Ct" 1 4.478
1e.736g. 381
7.419.6. BEB9.44t
(r. (,15171
.:t. cr7gE47
ST. DEV.
OF CEEF,
Q.6196
o,03887
9.31e
1. 997
1 , {tJt)
1, 3BE
1.141
1.749
o.004376(). (:xlEEg3
T-RATIO =COEF/8. D.
38.(]6
-E, (l 1
A. EE,
E"7t
8," [!A
5,3E
-8,^ t-t7
5, 4()
3.47
J4. gE
D=D=99.7 PERCENTq9.7 pEREEN']', ADJUSTED f:OR D. F.
to
o
ALYSIS CIF VRRIANCE
DI.JE TO DF
REGRESSION 9RESIDURL 6ETETAL 7L
ROt^,
47
ET
7C)
5!3
I 4e0e3
301
t4E4$4
MS=SS/DF
1578e
€t
FURTHER ANALYSIS OF VARIANtrE
S5 EXPLRINED BY EACH VRRIAELE WHEN ENTERED
DUE TO DF gE
REERESSION I 14i:i(tE3TREND 1 81FJ34JAN I. 19148,FEE t 111354MRR 1 75(-rApH 1 195ocT 1 1gDEC I 187{tE
HDD45T L Tctga
HDD65]' r 7464
IN THE ORDER EIVEN
DEN1'R(J.0
31. 0
4P-. $
Y
THERMT
69.689
96.368
66. EL€:'
PRED. Y
VRLUE
93.657
9r1.,91E
7 7. ',r4L
5T. DEV.
PRED. Y
0.7(-,5
1,091
1. e77
RE5 i DURL
5. ()Ji-::
qJ r rJrJr-,
-5. (les
s-r. REs.
fi. 1ER
E,4?R
-8.37R
DENOTES AN OBS, WII'H A LAR6E 5T. RES.
Exhibit No. 39
Case No. INT:G-16-02
L. Blattner Reb.
Page 57 of 8'l
DUREIN-hIATSON STATISTIC = 1. 51
C-
III. C. lD
) * THIS TS THE FINAL MODEL FBR RsC)EALL h'lo ''TREND. ''MTE ) REERESS EEE trN B C3-EG;trlE!Cl4rCE3rtrEzr.
THE REGRESSION EGUflTIEN IS
THERMT = c3,7 t 15.6 JAN + 13. E FEB+ 'a,87 DEC r- (:l.C)135 HDD45
Intermountain Gas Company
Case No. U-1034-134
Revised Exhlbit No. 1
Page 42 of 65
Kohlrnel-er
6.;6 Apti 8,.49 081"
DD651'
.F B. g6 MAR +
T + O.O7BG H
COLUMN
JAN
FEB
MAR
APR
ocr
DEC
l'lDDzrET
HDD65T
trtrEFF'I C I ENT
e3. a967
15. EBE
13. E1A
9,961
6.36C,
-6.4499.A7t
c,. 013454
0. Cr7A57g
ST. DEV.
OF COEF.
c,. 6318
E. EgB
1. 9i?7
1. 4{:}5
1. 31t
t.147
1.777
0. ()04394
0.cl(!EE4E
T-RffTIO =CtrEF/S. D.
37.51
E.7E
6. El6
6.38
4,.65
, 6F,-5
S = 8.537
R-SBIJf,RED = 99.7 PERCENT
R-SGUARED = 99.7 PERCENTT ADJUSTED FOR D. F.
eEe.Jr rJrJ
3.06
35. t)g
IN THE ORDER 6IVEN
RESI DUALt+.668
,- ? L- .-l.* r ttrrgjr--
5. (l0E
3.676
-5.5e0
5T. RES.
. r)ER
. ()1R
. 17R
. 31R
. 83R
Exhibit No. 39
Case No. INT.G-16-02
L. Blattner Reb.
Page 58 of 81
id:,YSIS trF VARIAI{CE
TO
REERESS I ON
RESIDUAI.
TT]TAL
ROI^l
6
L9
C.r:
47
Y
THERMT
1E6. CrlE
t39. f:,24
99.61S
68, E8B
6A. gLA
PRED. Y
VOLUE
181. 344
155,04E
Er+. €,13
63.013
73.4e6
ST" DEV.
FRED. Y
t.0t+7
t. c'39
1. 058
rJ. 643
1. (16g
DF
o
63
7t
sEi
t4L99-)
4Ct€'
t4e4Q4
M5=5S,/DF
17731)
a
FURTHER ANRLYSIS OF VARIANCE
SS EXFL6IIhIED BY EACH VARIABLE I^'I.IEN ENTERED
DUE TO DF SS
REGRESSIoN I t4t"gggJAN L 4T9EBFEE 1 Egg44l{AR I 111017ApR I 5(:'37CIcT L 47C'DEtr 1 349A7HDD4ET 1 1:E732HDD65T L 79Ct7
l
'=,L
L
':lL.
.3t-
-g
JAFI
0.00
1 . tl()
c). (lo
O. C)C,
(). (_lcl
?;:^,",=S AN OES. WITH A LARGE ST. RES.
DURBIN-I^JATSEN STATISTIC = 1. 43
O-
MTB
III. C. lE
Int,ermounEain Gas Company
casd No. u-1034-134
Rev{sed Exhlblt No. I
Page 43 of 65
Kohlmeler
} S THIS IS THE FINRL I'ItrDEL FOR ESALL.
) REGRESB trEE EN 1O C1,C3-CE'CrE-C14,CE3rtrE4.
THE REERESSIEN EGIUATICIN IS
THERMT = !49 - 4.93 TREND + :E79 JRN + EEg FEB r. EE6 F1AR + 194 tlFR + 68.8 OtrT+ EEE NCIV + EgE DEtr .r tl.3(14 HDD4ET + tl. E57 l-lDD65T
COLUMN
TREND
JAN
FEB
MRR
APR
OET
N0v
DEtr
HDD4ET
HDD65T
$ = E6.EE
DUE TO DF
REERESSIEN 1ORESIDURL 61TtrTAL 7L
R0t^,
19
EO
E8
30
trOEFF I CI ENT
L4B,7et
-4,8343e72,47
859, CtE
EE5. 93
193.6r)
6s,84
Ege. E7
888.41
0.3(:r449
0.857s5
ST. DEV.
uF coEF.
6.916(). 4t106
?,9. LB
84.9(t
E1. E6
E1. E9
13, Eg
19. 89
Elr. EJ
(:r. C)5373(r. 113868
ADJUSTED FOR D. F.
MS=SS/DF
2155335
7C'3
T-RRTIO =
CT]EF,/S. D.
81. 5CI
-9. ltE
9.58
10.40
1C,. 63
s.6E
5.18
11.17
11.66
3.67
7. 87
R-SOUARED = 99.1 PERCENT
-_IR-S0UARED = BB,9 PEREENT,
Q,o."rrs trF vARTRNtrE
ss
4553355
43r-,10
4586365
FURTHER ANALYSIS OF VARIANCE
SS EXPLRINED BY EAtrH VAI?IABLE WHENI ENTERED
DUE TCI DF SS
REGRESSIONI 1O 4553355TREND 1 8149981JAN L 666805FEE 1 3451168MRR 1 T EC)31ApR t 436ASotr-r 1 E4L3(rNov I 75E5DEtr I 1C)65€ 16F{DDI+5]' 1 1g?546HDIIEST I 437tlo
IN THE ORDER 61VEN
o TREND
1E. 0
16. tlr
tl. (t
E(:1. e
Y
THERMT
97 L ,78
871,?0
38Ct. E/+
783.74
P RED. '(
VALTJE
9(-,9. (lE
{31 1 . 4tl
'1.3'1 qflgLJr gJ
7eQ.4Q
ST. DEV.
PRED. Y
L1.57
1E. 17
1r-r. 67
11. 14
RESI DUAL
CtE.74
5tt
s]'. RES.
E. €,JR
;1.56R
8.34R
E.ElR
. ErJ
.34
F,(J
'JtrIE5.Jr3
R DENOTES AN OBS. WITH A LARGE ST. RES.Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 59 of 81DURBIN-I^IATSON STATISTIC = .9A
III. C. lF
InEermountain Gas Company
Cas0 No. U-1034-f34
Revfsed ExhiblE No. I
YagL 44 of 65
Kohlmeiero,,MTB }
# THIS I5 THE FINAL MtrDEI. FOR GSRLL I4/O ''TREND| ''
REBREBS CEE ON E tr3-tr6, ClE-C14, CE3, Ce4,
THE RE6RESSI6N EEUATII]N IS
THERMT = 1/+E + E6E J6N + E14 FEE + 13E MRR + AA.1 APR + 66.7 I]CT + 1J3 NOV+ 838 DEtr + C,. 116 HDD4sT + t]. E9CI HDD65T
COLUI{N trOEFFICIENT
144. A9
E6E. T4
813.5E
LsL,73,68.le
6,8.74
139.80
E37.63
c,. 1 1619
C,. EgC,10
5T. DEV.
OF CtrEF.
lCt.74
45.31
37. g?
E9. 19
e6. 87
Erl.66
97. E0
56.96
0. t:t776(l
0.05c,84
T-RATIO =
COEF/S. D.
13.49
3.79
5. 6E
4.51'e.46
3. E3
4. Bg
6.43
1. 50
3,74
JAN
FEB
I'IAR
APR
otrT
NT]V
DEE
HDD45T
HDD65T
DUE TO DF
REGRESSIIlN ERESIDUAL F,ETOTRL 7T
ROhJtg
ECI
EL
67
6A
a9
5S
44.9rlggQ
1o5773r+596365
MS=SS/DF
498334
LTCta
B = 4'1. 3C)
R-SGURRED = 87.7 PERCENT
R-SOUARED = 97,4 FERtrENT' ADJUSTED FCIR D,F.
irl'ot'sls oF vARTANSE
FURTHER ANALYSIs BF VARIRNCE
SS EXPLRINED BY EACH VRRIABLE h'HEN ENTERED
DUE TO DF SS
REERHSSToN A 449fi39i,JAN 1 13334E9FEE 1 86E1EOMAR 1 E3B3O4ApR 1 51373ocT I 818NOV 1 EEE,641DEC 1 159853EHDD45T 1 1e3768HDD651' 1 56E13
IN THE ERDER EIVEN
o
JAN
. (t(r
. (:)()
, 0(J
.Clo
L
(--t
{]
1
(:,
(]
Y
THERNT
?7 t.76
87 L.9t-t
686. E5
9Cxl. ()9
5?1. 34
38A.66
PRED. Y
VALUE
B7L.4t
7€,E. Er(l
545l.7r+
E7e.7E
8,97.88
477 .37
5T. DEV.
PEED. Y
16.9r-r
17. 11
J.6.88
e1. 04
19.37
rB. E4
RES I DUAL
1(,0. 35
7Lt9.71-'
60" 6E
-73. F-3
-96.55-89.91
5T. RES.
s.66R
t:
':'L
-E
L
.3ER
. r.4R
. r)7R
. 61R
. 4(lR
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 60 of 81
o{l
cto
R DENOTES AN OB5. I^IITH A LARGE 5T. RES.
DURBIN-WRTS0N STATISTIC = .38
IntermountaLn Gas Company
case No. u-{os+-rla
Exhlblt No. '1
Page 45 of
Kohlmeier
5d
!
I
Io
io
WEATIIER NORMALIZATION AND DECLINING USE METHODOLOGY
III. C. Models and Predlcted ResuLts.
1. Models
A. RS-l Model.
2,
B. RS-l ModeL Wlthout Usage "TREND" Variable.
C. RS-2 Model
D. RS-2 Model Wlthout Usage "TRENDtt \|ariable.
E. GS-I ModeL.
I
F. GS-I Model- I{lthout Usage t'TREND" Varlabl-e.
Predicted Results.
A. RS-l
o ''THERMSi' - Actual Therms.
o "REsIDt' - Residuals from Multiple Regression.
o rrpREDllt -Equatlon.
ActuaL lleather ln }Iu1tlple Regression
o rrFITIrr - Norma1 l,Ieather in }lultiple Regression
Equatton.
o rrBJrr - Box Jenkins predlction of
adj ustment .
residual variat.ion
I
I
II
I
Ie
I
s
o
o trPRED2rr - Actual weather ln regr
adJusted by Box Jenki-ns.
ssion equation
o trFlTzrr - Normal weather ln regre
by Box Jenkins.
slon equatlon adJusted
o rrADJ2rr - Normal weaEher adjustmenE (PRED2 - FIT2).
o rrNoRMr' - NormaLized acrual thermi; (THERI'IS + ADJ2) .
Exhibit No. 39
Case No. INT-G-I6-02
L. Blattner Reb.
Page 61 of 8'l
Intermountain Gas Company
Case No. u-Ii034-134
Exhibtr No. '1
Page 46 ot dSo
io
Kohlmeler
WEATHER NORMALIZATION AND DECLINING USE
Models and Predlcted ResuLts. (conElnued)
B. RS-2
o |'THERMSTT - ActuaL Therns.
METHODOLOGY
III. C
O
o ilREsIDrt - ResiduaLs from MuLttple Regression.
o rrPREDl[ - Actual Weather ln Mult.lple Regression
Equatlon.
Io I'FITltr - NornaL l,Ieather ln }Iult{p1e Regresslon
Equation.
o ItBJrr - Box Jenklns predicElon ofr residual vari.ation
adJustment.
o ItPRED2" - Actual weather ln regr'ession equation
adjusted by Box Jenklns, !
o rrFIT2rr - Norma1 weather in regrebsion equatlon adjusted
by Box Jenklns.
o rrADJ2rr - Normal weather adJustnent (PRED2 - FIT2).
o rrNoRMrr - Normarlzed actual therms (THERMS + ADJ2) .
Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 62 of 8'l
Intermounta
Case No. U-
Exhiblt No.
Page 47 of
Kohlmeier
Model-s and Predlcted ResuLts. (contlnued)
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Exhibit No. 39
Case No. INT-G-16-02
L. Blattner Reb.
Page 63 of 8'l
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III. C. 2A
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Chse No. U-1034-134
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InEermounEain Gas Company
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L. Blattner Reb.
Page 66 of 81
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Attomeys for Intermountain Gas Company
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O Ronald L. Williams,ISB No.3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email : [e-mail]
Attomeys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
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)
Case No. INT-G-16-02
o
EXHIBIT 4I
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EXHIBIT
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Abbreviated VITA
Phillip C.Fry
Contact Infonnation
IT & SCM Department/Micron Business & Economics Building
19l0 University Drive
Boise, D 83725
Email Address: [e-mail]
Office Phone: [phone]
Acadernic Rank
Boise State University, Professor,Information Technolory & Supply Chain Management
Department, June 2002 - present
Administrative Positions
Departrnent Chair, IT&SCM Department, July 2008 - Jantary 2014
Director, MBA Program, September 1999 -May 2004
Degrees
PhD, Louisiana State University, December, 1988
Major Area: Quantitative Business Analysis
MS Economics, Louisiana State University, May, 1983
MBA, University of Arkansas, May, 1977
BA, University of Arkansas, May 1975
Memberships
Phi Beta Kappa
Courses Taught
SCM 345 - Principles of Operations Management
SCM 366 - Supply Chain Modeling
SCM 440 - Operations Stratery
SCM 496 - lndependent Study
BUSSTAT 207 - Statistical Techniques for Decision Making I
BUSSTAT 208 - Statistical Techniques for Decision Making II
MBA 510 - Competitive Advantage Along Supply Chain
MBA 513 - Discipline Integration
MBA 533 - Advanced Operation Management
MBA 559 - lssues in Supply Chain Management
MBA 596 - lndependent Study
MBA 562- Business and Financial Modeling
o
Exhibit No. 41
Case No. INT-G-16-02
P. Fry Reb.
Page 1 of4
o Executive MBA Teaching
Theory of Constaints
Modeling for Business Decision Making
Forecasting
Creating & Sustaining Competitive Advantage
Team Consulting & Culminating Projects
Journal Publications
Shannon, P.W., Fry, P., Milner, J., Melcher, M., Veale, J., Lee, B., ... Hil, G. (2016).I{LA
Matching Trumps Donor Age: Donor Recipient Pairing Characteristics That Impact Long-Term
Success in Living Donor Kidney Transplantation in the Era of Paired Kidney Exchange.
Transplantation Direct. 2(7): e85, July 2016.
Maher, M., White, H., Fry, P., & Wilkerson, M. (2013). Asset Class Impacts on the 30-Year
Efficient Frontier. Journal of Accounting and Finance (USA), l3(2),28 -35.
Maher, M., White, H., & Fry, P. (2011). Empirical Problems Using the Efficient Frontier to Find
Optimal Weights in Asset Classes. Journal of Accounting and Finance (USA), ll(4),4742.
Fry, P., Harvey, K., Maher, M., & White, H. (2008). Mutual Funds with Hedge Fund Characteristics:
Diversification Benefits and Costs. Journal of the Academy of Finance,6(2),3544.
Maher, M., & Fry, P. C. (2005). Smart Money? The Reversal of Mutual Fund Persistence Following
the March 2000 Stock Market Downturn. Journal of Accounting and Finance Research.
Maher, M., & Fry, P. (2004). The Current Status of Financial Modeling in Academic Finance.
Journal of Accounting and Finance Research.
Shannon, P., & Fry, P. (2003).Improving Throughput,Reducing Lead Time, and Managing
Constraints: A Computer Simulation-Based Exercise. Decision Sciences Journal of Innovative
Education, I (2), 3 I 31 I 6.
Maher, M., Fry, P., & Schooley-Pettis, D. (2001). Classroom Financial Analysis with Electronic
Databases. Journal of Education for Business,T6(3), l4tl-148.
Fry, Phillip C. Rinks, Dan, and Ringuest, J. Comparing the Predictive Validity of Alternatively
Assessed Multi-Attribute Preference Models When Relevant Decision Athibutes Are Missing.
European Journal of Operational Research, 9 4: 199 6, 3, 599 -609 .
Shannon, Pat. & Fry, Phillip, Push/Pull Manufacturing Simulation: A hands-on Training Experience.
Production and Inventory Management Journal Vol. 34, No.l, First Quarter, 1993.
Text Books (Co-authored)
Groebner, D., Shannon, P., & Fry, P. (Currently in Revision). Business Statistics: A Decision-
Making Approach, l0th edition. Pearson.
Groebner, D., Shannon,P., & Fry, P. (2013). Business Statistics: A Decision-Making Approach, 9th
edition. Pearson.
Groebner, D., Shannon, P., Fry, P., & Smith, K. D. (201l). Business Statistics: A Decision Making
Approach 8th edition. Pearson/Prentice Hall.
Groebner, D., Shannon, P., Fry, P., & Smith, K. (2008). Business Statistics: A Decision-Making
Approach 7th edition. Prentice Hall. Prentice Hall.
Groebner, D., Shannon, P., Fry, P., & Smith, K.D.(2006). A Course in Business Statistics. Pearson
Prentice Hall.
Exhibit No. 41
Case No. INT-G-16-02
P. Fry Reb.
Page2ol 4
o
o
o
o
Presentations
Maher, M., White, H., Fry, P., & Wilkerson, M. (2012, March). The Long-rtm Risk-Return Tradeoff
for Multiple Asset Classes. MBAA Academy of Finance Annual Meeting 2012. Cicago: Academy of
Finance.
Maher, M., Fry, P., & White, H. (201l, March). Empirical Problems Using the fficient Frontier to
Find Optimal Weights in Asset Classes. Academy of Finance Annual Meeting 2011 . Chicago:
Academy of Finance.
Fry, P., Harvey, K., Maher, M., & White, H. (2008, April). The Pedormance of Hedge Funds vs.
Mutrul Funds: Relative and Absolute Measures. 2008 Annual Meeting. Chicago, IL: Academy of
Finance.
Fry, P., Maher, M., & White, H. (2008, April). The Pedormance of Hedge Funds vx. Mutual Funds:
Relative and Absolute Measures. Succeeding in a Global Environment. Chicago, IL: MBAA
lnternational.
Instnrctional Publications
Groebner, D., Shannon, P., & Fry, P. (2013). Instructor's Solutions Manual to Business Statistics: A
Decision-Making Approach, (9), 956.
Groebner, D., Shannon, P., Fry, P., & Smith, K. (2010).Instructor's Solution Manualto Accompany
Business Statistics A Decision-Making Approach 8th, (8th), 793.
Shannon, P., & Fry, P. (2010). Excel Tutorials to Accompany Business Statistics: a Decision-
Making Approach.
Shannon, P., & Fry, P. (2010). Minitab Tutorial To Accompany Business Statistics: A Decision-
Making Approach 8th Ed.
Fry, P. (2008). Excel Simulation to accompany Business Statistics: A Decision-Making Approach
7th ed.
Groebner, D., Shannon,P., & Fry, P. (2008).Instructional Videos to accompany Business Statistics:
A Decision-Making Approach 7th ed.
Groebner, D., Shannon, P., Fty, P., & Smith, K. (2008). Instructor's manual To Accompany Business
Statistics: A Decision-Making Approach 7th ed.
Fry, P. (2008). Student's Solution Manual to accompany Business Statistics: A Decision-Making
Approach 7th ed.
Shannon, Pat, and Fry, Phillip. Theory of Constraints Case Study Using ProModel
Service (Recent) - Boise State University
Department Chair-IT & SCM Department July 2008-January 2014
Spring 2014 Course Coordinator-SCM 345
Promotion and Tenure Committee Fall20l4-2017
Undergraduate Core Curriculum Assessment Spring 2012
MBA Upgrade - Modeling Session Fall2008
MBA Redesign Taskforce Spring 2007 - Spring 2008
Graduate Policy Committee Summer 2006 - Spring 2008
Faculty Senate Graduate Council Summer 2006 - Spring 2008
MBA UpgradeFall200T
Executive MBA Planning Committee Spring 2006 - Fall2006
Exhibit No. 41
Case No. INT-G-16-02
P. Fry Reb.
Page 3 of 4
o
o
O
Service & Consulting - External
Intermountain Gas Company, Summer, 2016 - current, Rate Case Consulting
Southern Idaho Compensation & Benefits Association, Excel Training, Fall20l5
Southem Idaho Compensation & Benefits Association, Excel Training, Fall2014
Southern Idaho Compensation & Benefits Association, Excel Training, Fall2013
Promotion/Tenure Reviewer for Another Institution, Fall 2013
Southern Idaho Compensation & Benefits Association, Excel Training, Spring 2012
United Water, Excel Training, Spring 201I
Heifer International Advisory Council, Fall 2006 - Spring 201I
Southern Idaho Compensation & Benefits Association, Excel Training, Fall2009
MBA,rd{ International, Conference Session Chair, Spring 2008
Southern Idaho Compensation & Benefits Association, Excel Training, Summer 2007
Northwest Nazarene University, Excel Training, Fall 2007
Southern Idaho Compensation & Benefits Association, Excel Training, Fall2006
Southern Idaho Compensation & Benefits Association, Excel Training, Spring 2005
Idaho Association for Financial Professionals, Spring 2005
Hewlett-Packard
Boise Cascade Corporation
Editorial & Review Activities
Introduction to Operations Management, 9th Ed., Prentice Hall Summer 2016, Textbook Review
Matching Supply with Demand by Gerard Cachon, McGraw-Hill Summer 2016 -Fall2016,
Textbook Review
Operations Management by William J. Stevenson, McGraw-Hill Summer 2016, Textbook Review
Operations Management: Creating Value Long the Supply Chain, 6th Ed., Prentice Hall
Summer 2016 -Fall2016, Textbook Review
McGraw Hill Roundtable on teaching Operations Management Summer 2016 - Fall20l6, Review
Panel Member
McGraw-Hill-Cachon-Terwiesch 2nd Round Review Fall2014 - Spring 2015
McGraw-Hill-Cachon Textbook Proposal Summer 2014, Textbook Review
Joumal of Finance Issues Fall2012, Manuscript Reviewer
Operations Management: An Integrated Approach,4th Edition Spring 2008, Textbook Review
McGraw-Hall Companies Spring 2005 Textbook Review
Thomson Learning Fall2005, Textbook Review
McGraw-Hillflrwin Fall 2005, Textbook Review
Journal of Operations Management Fall 2005, Manuscript Reviewer
Awards & Honors
Teaching
Outstanding Teacher, College of Business & Economics Advisory Council, Spring 2014
Faculty Development Activities
May,2006 Lean Manufacturing Conference, Lexington, KY
Exhibit No. 41
Case No. INT-G-16-02
P. Fry Reb,
Page 4 of4
o
e Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
l0l5 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Afforneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 42
o
()
EXHIB!T
TOC
o
O
Patrick W. Shannon
College of Business and Economics
Department of Information Technolory and Supply Chain Management
Boise State University
[e-mail]
208-426-3786
Office MBEB 3217
EDUCATION
BS,Industrial Management (U of Montana 1970)
MS, Management and Statistics (U of Montan4 1972)
Ph.D. Quantitative Methods (U of Oregon,1975)
PROFESSIONAL EXPERIENCE
2014 - Present Professor, Statistics and Supply Chain Management, Boise State University
2008-2014 Dean, College of Business and Economics, Boise State University
1994-2008 Professor, Statistics and Supply Chain Management, Boise State University
2001-2004 Deparfnent Chair, Department ofNetworking, Operations and Information
Systems, Boise State University
1992-1994 Associate Dean, College of Business, Boise State University
1987-1992 Professor, Production and Operations Management, Boise State University
1985-1987 Associate Professor, Operations Management, Boise State University
1982-1985 Associate Professor, Business Statistics, University of Montana
1981-1982 Associate Departrnent Chafu, DeparEnent of Management and Finance
1979-1982 Associate Professor, Decision Sciences, Boise State University
1974-1979 Assistant Professor, Decision Sciences, Boise State University
OTHER PROFESSIONAL APPOINTMENTS
Spring 1992
Spring 1994
Visiting Professor, Bond University, Gold Coast, Australia
Faculty, Executive MBA Program, Bond University, Australia and India
o
Exhibit No. 42
Case No. INT-G-16-02
P. Fry Reb.
Page 1 of4
o
o
o
Textbooks
Business Statistics: A Decision Makine Approach, l't-thru 10th Editions, Copyright, 1981
to 2018, Pearson Education (Co-authors: David Groebner and Phil Fry)
A Conrse In Business Statistics, I't thru 4'd Editions, Copyright 1994to20}6,Pearson
Educayion/Prentice Hall Publishing (Co-authors: David Groebner, Phil Fry, and
Kent Smith)
Intoduction to Management Science. Copynght, 1991, Macmillan/Dellen Publishing
(Co-author: David Groebner)
College Mathematics: With Business Applications. 1985, Merrill Publishing
(Co-author: David Groebner)
Academic Papers
Refereed Articles
"HLA Matching Trumps Donor Age: Donor-Recipient Pairing Characteristics That
Impact Long-Term Success in Living Donor Kidney Transplantation in the Era of
Paired Kidney Exchange",Transplantation Direct,Yol.2,Issue 7, July 2016, C0-
Authors: Milner, John MD, FRCSC; Melcher, Marc L. MD, PhD; Lee, Brian MD;
Veale, JeffMD, FRCSC; Ronin, Matthew; D'Alessandro, Tom; Hil, Garet; Fry,
Phillip C.
"Lean in the Public Sector: Driving Improvements in Idaho's Food Stamp Program"
Journal of Business and Economics, Academic Star Publishing Company, January
2016, Volume 7, No. l, pp l-11
"Using Simulation to Explore Lean Manufacturing Implementation Strategies" The
Journal of Management Educ ation, 20 I 0. Co-Authors :
Kip Krumwiede and Jeff Street.
o'Leadership, Perceived Team Climate, and Process Improvement in Municipal
Govemment",International Journal of Quality and Reliability Management,Yol.
22, No. 8, 2005 Co-Authors: Larry Howard and Tom Foster.
"Improving Throughput, Reducing Lead Time, and Managing Constraints: A Computer
Simulation-Based Exercise", Decision Sciences Journal of Innovative Education,
Vol. 1, Number 2,Fa11,2003, co-author: Phil Fry
"The Role of Quality Tools in Improving Satisfaction and Government", Quality
Management Journal, Vol. 9, Number 2,2002. Co-Authors: Larry Howard and
Tom Foster.
Exhibit No. 42
Case No. INT-G-16-02
P. Fry Reb.
Page2ol 4
o
O
"Effect of Weather on Free-Flow Speed", Transportation Research Record, Joumal of the
Transportation Research Board, No 1776, pp 60-68, December 2001, Co Authors:
Mike Kyte, and Fred Kitchener
"The Effect of Environmental Factors on Driver Speed: A Case Study," Transportation
Research Recor4 No. 1635, September, 1998. Co-Authors: Wei Liang, Mike Kyte,
and Fred Kitchener
"The Value-Added Ratio," Quality Progress, Vol. 30, No. 3, March,1997
"Push/Pull Manufacturing Simulation: A hands-on Training Experience," Production and
Inventoqv Management Joumal Vol. 34, No.l, First Quarter,1993 Co-Author: Phil
Fry
"What Is Customer Driven Marketing?," Business Horizons, November-December, 1992
Co-Author: Earl Naumann
"A Decision Support System for Motor Vehicle Taxation Evaluation," lnterfaces,Yol.22,
Number 2, March-Apil, l992.Co-author: Robert Minch
"A Note on Making It Right the First Time," Training and Development Journal, March
1990. Co-authors: Phil Fry and David Groebner
"Using Simulation in Implementing Property Tax Reform," Simulation, Volume 33, No. 5,
November,l979. Co-authors: V. Lyman Gallup, C. Mike Merz,and Emerson
Maxson
"Pavement Width Standards for Rural Two Lane Highways," Transportation Research
Record, (l 978) Co-author: Alohn Stanley
"Earnings Qualrty and the Impact of Capitalizing the Allowance for Funds Used
During Construction for Electrical Utilities," Public Utilities Fortniehtly,
(1977) Co-authors: Thomas Stitzel and Dennis Fitzpatrick
"DISFRE: Distribution-Free Discriminant Analysis," Joumal of Marketing Research,
May,1977
Academic Presentations
Numerous presentations at academic conferences including regional and national
Decision Sciences Institute, ORSA/TIMS and Academy of Management.
o
Exhibit No.42
Case No. INT-G-16-02
P. Fry Reb.
Page 3 of4
o
o
Executive Development Seminars:
Boise State University Center for Professional Development:
Manufacturing Supervisors Training Program
Total Quality Management Awareness
JIT-And Push/Pull Manufacturing
The Tools of Quality-An lntroduction
SPC Techniques
Delivering Service Quality
The Manufacturing Challenge
Managing Successful Projects
Time-Based Competition
Program and Project Management
Lean Operations
Managing Inventories
Professional Consulting
Numerous consulting engagements for public and private sector organizations
including:
Private Sector:
Hewlett-Packard Corporation
St. Alphonsus Hospital
Washington Group International
Fibergalss Systems, Inc.
SCP Technologies
Woodgrain Millwork, Inc.
J.R. Simplot Company
Union Pacifi c Corporation
Potlatch Corporation
Boise Cascade Corporation
Zilog Corporation
CH2M-HiII
St. Luke's Regional Medical Center
SpecTek
Summerwinds Garden Centers, Inc.
Albertsons, [nc.
Welco Lumber Company
Premier Technology
Mount Baker Plywood
Intermountain Gas Company
Public Sector:
Idaho Transportation Departrnent
Ada County Highway District
Idaho Departrnent of Fish and Game
Veteran's Administration
Idaho Deparftnent of Taxation
Idaho Legislative Fiscal Offrce
Ada County Government
Idaho Dept. of Vocational Education
Boise City
Ada Planning Association
Ada County Assessor's Office
Ada County Sheriff s Deparhnent
Exhibit No. 42
Case No. INT-G-16-02
P. Fry Reb.
Page 4 of 4
o
o
o
Ronald L. Williams,ISB No.3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FORNATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 43
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Exhibit No. 43
Case No. INT-G-16-02
J. Darrington Reb.
Page 1 of 1
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Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email : [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
Case No. INT-G-16-02
EXHIBIT 44
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lntermountain Gas Company
Adjustment to Staff Exhibit 1 10
For the Test Year Ending December 31,2016
Description Per Exhibit 110 Per Company Difference
Line
No.
(a)(b)
8,308,080
3,419,023
33,049,148
(c)(d)
1
2
3
4
5
6
7
8
9
10
T-3 Therms
Block 1
Block 2
Block 3
Total
7,613,251
3,000,000
29,296,036
694,829
419,023
3,753,112
44,776,251 39,909,287 4,966,964
T-3 Revenue per Therm
Block 1
Block 2
Block 3
T-3 Cost of Gas per Therm (All Blocks)
TotalT-3 Revenue
Total T-3 Cost of Gas
TotalT-3 Margin
(0.000e5) (0.000e5)
$0.05465 $
0.02205
0.00792
791,175
G2,5371
0.05465 $
0.02205
0.00792
11
12
13
714,239
(37,914)
76,936
(4,623\
$ 833,712 $ 752,153 $ 81,559
o
Exhibit No. 44
Case No. INT-G-16-02
J. Darrington Reb.
Page 1 ot 2
o
o lntermountain Gas Company
Adjustment to Staff Exhibit 1 10
For the Test Year Ending December 31,2016
Description Per Exhibit 110 Per Company Difference
Line
No.
(a)(b)
'110,747,535
85,960,760
67,928.377
(c)
105,648,906
88,916,768
70,070,998
(d)
5,098,629
(2,956,008)
(2,142,621\
1
2
3
4
5
6
7
8
9
T4 Therms
Block 1
Block 2
Block 3
Total 264,636,672 264,636,672
T4 Revenue perTherm
Block 1
Block 2
Block 3
10 T4 Cost of Gas per Therm (All Blocks)(0.00206) (0.00206)
$0.05777 $
0.01928
0.00455
0.05777 $
0.01928
0.00455
11
12
13
TotalT-4 Revenue
Total T-4 Cost of Gas
TotalT4 Margin
8,364,283
(545,152)
8,136,476
(545,152\
227,807
8 ,435$8,681,628$227,807$909
o
Exhibit No. 44
Case No. INT-G-16-02
J. Darrington Reb.
Page2ol2
o
o Ronald L. Williams,ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise,ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for Intermountain Gas Company
BEFORE TIIE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO
)
)
)
)
)
)
)
Case No. INT-G-16-02
o
EXHIBIT 45
No .L+5
EXHIBITo
TGC
o
o
A2
Southwest Gas Corporation
CA
Pacific Gas and Electric Company
San Diego Gas & Electric Co.
Southern California Gas Company
Southwest Gas Corporation
co
Public Service Company of Colorado
ID
Avista Gas
NV
Southwest Gas Corporation
OR
Avista Utilities
Cascade Natural Gas Corporation
Northwest Natural Gas Company
UT
Questar Gas Company
WA
Avista Corporation
Cascade Natural Gas Corporation
Puget Sound Energy, lnc.
WY
AR
Arkansas Oklahoma Gas Corp.
Black Hills Energy Arkansas, lnc.
CenterPoint Arkansas
GA
Atlanta Gas Light Company
LA
Atmos - LA
MD
Baltimore Gas and Electric Company
Chesapeake Utilities - Maryland
Exhibit No. 45
Case No. INT-G-16-02
M. McGrath Reb.
Page 'l of 2
IL
Ameren lllinois Company
North Shore Gas Company
Peoples Gas Light and Coke Company
IN
Citizens Energy Group
lndiana Gas Company, lnc.
Southern lndiana Gas and Electric Company, lnc.
MI
Michigan Gas Utilities Corporation
MN
CenterPoint Energy - MN
Minnesota Energy Resources Corporation
WI
Wisconsin Public Service Corporation
West
CI
Connecticut Natural Gas Corporation
MA
Bay State Gas Company
Boston Gas Company
ColonialGas Company
Fitchburg Gas & Electric
Liberty Utilities (New England Natural Gas Company)
Corp.
NSTAR Gas Company
NJ
New Jersey Natural Gas Company
South Jersey Gas Company
NY
Brooklyn Union Gas Company
Central Hudson Gas & Electric Corporation
Consolidated Edison Company of New York
Corning Natural Gas Corporation
KeySpan Gas East Corporation
National Fuel Gas Distribution Corporation
New York State Electric & Gas Corporation
Niagara Mohawk Power Corporation
Orange and Rockland Utilities, lnc.
Rochester Gas and Electric Corporation
St. Lawrence Gas Company, lnc.
RI
Narragansett Electric Com pany
VT
Vermont Gas Systems, lnc.
o
Black Hills Northwest Wyoming Gas Utility
Company, LLC
Questar Gas - WY
Columbia Gas of Maryland
Sandpiper Energy
Washington Gas Light (WGL)
MS
Atmos - Mississippi
NC
Piedmont Natural Gas Company, lnc.
Public Service Company of North Carolina,
lncorporated
sc
Piedmont Natural Gas Company - SC
TN
Chattanooga Gas Company
VA
Columbia Gas of Virginia, lncorporated
Virginia Natural Gas, lnc.
Washington Gas Light
o
o
o
Exhibit No. 45
Case No. INT-G-16-02
M. McGrath Reb.
Page2of 2
EXCERPTS FROM
"PR13-36 Workpapers_Morrison_Normalization.xlsx"o
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Exhibit No. 46
Case No. INT-G-16-02
IGC Production Reguest No. 17 to Stafi
File Name "PR # 13 - 36 Workpapers_Morrison_normalization.xlsx"
Spreadsheet "HDD"
p.1 ot 2
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2015 2015 2(,16 2015 2016 Zr15 z)Ut 2015 ZlUt 2015 20r.:i 2015
1t50.52' !D1.6.t333 mr5)49:' 59ZO372I :Ixr6ilI}l lm.48s5-' 53.7ttr!5 t2.t?5.274 65.5815(B 5&7[5i48 56:],10:83 986.2:r:]'
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l.Ag{Ai L7IIXE5 LruHss La.!}'lt!i L7lg{St 1,71!ttt&i 1.tt57r033 1.467n33 14571033 1.'167]033 r.t,/67-n33 LfiTrOr?
1.57iti1607 1.17545:]3 0.628273 0.175!HD .o 328:1039 -0.8544(m -L171793 -l.2Et[27:2 -1.14ilm8 -0.55842 0.539234 L16:nrc1
LA,UIglT L1703&E O.:lil2(Xi98 <L171xr192 {.5&'23:i -0,84:}41!' -O.!XXi:X!Z} -{r.9UXr931 r.9o:I1849 4.Tr(fi1:27 0.018!t}i4 L,[4T)7A4
2.03!':m'r LOflB3l;l O.W27lrr7 -{r.3flr26:l -O.6Xr13!'r 4,7tln6o,2 4.7wyt7 -0,7it68841 {.7:t837tr 4,m78n 4.ZlJfiE7Aiz L.OLte)Z.
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Exhibit No. 46
Case No. INT-G-16-02
IGC Production Request No. 17 to Staff
File Name "PR # 13 - 36 Workpapers_Morrison_normalization.xlsx"
Spreadsheet "HDD"
p.2 ot 2
O
J\INTERMOUNTAIN
GAS COMPANY
ASu&#/ktry d MIN Rf6purcs5 @a0, hrc.
555 SOUTH COLE ROAD o PO. BOX 7608 ' BOISE, lD 83707-1608
[phone] . FAX (2OB) 377-6867
www.intgas.com
MEMORANDUM
TO:COMMlSSION SECRETARY
PARTIES OF RECORD
DATE: MARCH 2,20L7
RE: REVISED DARRINGTON DIRECT TESTIMONY, CASE NO. INT-G-L6-Oz
ln order to more expeditiously present Company witness Jacob Darrington's Direct Testimony at
hearing, the Company is submitting the following textual revisions to Mr. Darrington's Direct Testimony.
PAGE NO./UNE NO.CHANGE
o
Page 3/Line20
Page 4/Line 4
Page 4/Line 9
Page 4/Line 15
Page 4/Line 15
Page 4/Line 19
Page S/Line 2
Page S/Line 5
Page S/Line 10
Page S/Line 13
Page 6/Line 5
Page 6/Line 19
Page 7/Line 18
Page 8/Line 1
Page 8/Line 12
Page 9/Line 5
Page 9/Line 6
Page 9/Line 8
Page 9/Line 21
Page 9/Line 21
Page lO/Line 8
Page 1O/Line 9
Page 10/Line 17
Page 10/Line 17
Page 10/Line 21
Page LL/Line L4
Page 11lline 15
change s596,065,559 to s594,705,943
Change S16,555,572 to S17,325,388
Change S308,450,846 to S306,953,230
change S4,303,085 to 54,573,686
Change 5L46,265 to S156,408
change 52:87,674,7 L3 to 5287,7 52,7 t3
Change S3,149,131 to S3,195,291
Change 53,195,613 to 53,225,3M
Change 5856,019 to 5794,167
change 53,890 to S16,040
Change S1,032,588 to S1,143,988
Change 55O,t72,477 to 549,976,423
change s13,183,858 to 513,275,033
Cha nge $7,893,17 I to 58,o22,5L2
Cha nge 5236,926,497 to 5237,3L8,4OL
Change S236,530,903 to S238,922,261
Change S235,335,918 to 5235,630,331
change 51,194,985 to 52,291,930
Change 527,605,926 to $26,048,333
Change 521,246,@4 to 520,115,205
change S1,813,230 to S1,971,056
change 51,46L,L40 to S1,575,553
change 57,o87,L54 to 56,77 2,973
Change 57,087,860 to 56,773,679
Change 5803,928 to 5828,984
Change 5442,726 to 5839,067
Change 5336,443 to 5563,873
l'rIGC
Exhibit No. Ll l
Case No. INT-G-16-02
Revision to Darrington Direct Testimony Resulting From September Update
Page 1 of 2
EXHIBIT
o
o
o
Page 12lLine 10
Page 12lLine 10
Page 12lLine 11
Page Ll/Line 22
Page 12lline 23
Page L3/Line 11
Page 13/Line 11
Page 13/Line 15
Page 13/Line 20
Page 14lLine 5
Page 14lLine 5
Page 14lLine 20
Page 14lLine 21
Page 14lLine 23
Page 15/Line 1
Page 15/Line 3
MichaelP. McGrath
Director, Regulatory Affairs
Change 5373,269 to 5504,928
Change 532,728 to 547,060
Change 5405,997 to S551,988
Change S1,052,398 to 5919,530
Change 56g,ggz to S57,017
Change 56,79L to 56,623
Change S255,321 to $248,083
Change 54,348,423 to 54,205,090
Change 52,544,743 to 52,585,666
Change S25a,800,5t0 to S255,394, 111
change 5243,305,823 to s243,382,945
Change 5236,925,497 to 5237,3L8,4oL
Change 5LL,494,687 to S12,011,166
Change 517,579,946 to S17,509,108
Change S10,165,700 to 59,351,615
Change 4.04Yoto 3.7O/o
These changes are due to the Company's original and amended responses to Staff Production Request
No. 178 in which the Company provided an update to its revenue requirement to include actual data
through September ("September Update"). The resulting amounts were incorporated into the Staffs
revised Exhibit 103.
Sincerely,
l,oUl tl cb,a,!.L6u
tln
Exhibit No. -[ f
Case No. INT-G-15-02
Revision to Darrington Direct Testimony Resulting From September Update
Page2 of 2
o
o DEFINITIONS
MODELING DEFINITIONS
Reqression Modelino
Development of a model that can be used to forecast usage or to weather normalize actual usage. This
model is applied to weather variables, either'?verage Weathe/' (Staff) or "Normal Heating Degree
Days" (Company).
To forecast usage, the coefficient is multiplied by the weather variable for each of the appropriate
months. The resulting weather usage is added together with the other model variables to calculate the
total usage for the month.
To weather normalize actual usage, the coefficient for the appropriate month is multiplied by the
difference between actual and normal heating degree days to arrive. The resulting adjustment was
applied to actual usage to arrive at normalized usage in the actual months.
N ormo I Weathe r Vari o bl e
The variable that is multiplied by the weather coefficients in the regression model. ln this proceeding it
is either Staffs Average Weather or the Company's Rolling 30-year Normal Heating Degree Days.
NORMAL WEATHER VARIABLE
Averooe Weother
o Staff weather variable
e Oct 1989 - May 2003 average (HDD tab of Morrison's spreadsheet; See Exhibit No. 46)
. Only the RS-1 heating degree day data was used although RS-2 and GS-1 was available
Rollina 30-veor NormolHeatino Deoree Dovs
o Company weather variable
o Jan 1986 - Dec 2015 average
o Unique variable for each class (RS-l, RS-2 and GS)
STATISTICAL TERMS USED ABOVE
Coefficient - The term found on Exhibit 724, final page, in the second column. Part of the result of the
regression equation.
Variable - The number to which the coefficient is applied to calculate the answer.
A simplified Januarv example (not includins trend or AR(1))
January Usage = Constant + Coefficient (Variable)
January Usage = L56.4242 + 0.455898(1,757')
January Usage = 684 $oIEC-
Exhibit No.48
Case No. INT-G-18-02
lntermountain Gas Company
L. Blattner, Di-Reb
o
o
EXHIBIT