20200313INT to Staff Attach 3 IGC ES GA Rate Calc 2019.xls

Special Projects
ES & GA Rate Calculation

ES
GA
TOTAL
ES & GA RATE
Adjustments and Special Project Exceptions:
Unapplied Construction Overhead
Construction Expenditures - Remainder of Year (2)
(1) Estimate at Beginning of Year should be adjusted for Inflation (Typically normal prior year actual charges plus inflation factor).
Estimate should not include non-recurring adjustments such as annual clearing account and writeoffs to Overhead.
Special Project Calculations:
Estimated Direct OH Charges - Remainder of Year (1)
Project Overhead with Special Rate (List):
Remaining Estimated Construction Expenditures
Estimate is based on Construction (ES & GA) and Purchased (GA Only) from the ES/GA Class Code assignments 'C' and 'P' or special projects 'SC' and 'SP'.
Other Adjustments (List):
Special Projects over $1.5 Million (2)
(2) Estimate at Beginning of Year should be Approved Budget addition base expenditures subject to ES & GA Calculation (Does not include AFUDC and ES&GA).
Quarterly Updates of remaining expenditures should be based on most recent saved quarter forecast less actual addition base expenditures to date using Working Version.
Special Rate Project (ES & GA Code of 'S') forecasted expenditures are adjusted/excluded from this section.
2019
Construction Overhead Balance 12/31/2018
PROPOSED ES & GA RATES 1/1/2019
January 2019 Special Projects over $1.5 Million
Actual Direct Charges Prior to 2019
Actual Direct Charges 2019
Est Direct Charges Jan-Dec 2019
Max Limit
Remainder to receive ES&GA
Direct Charges Eligible for Jan-Dec 2019 ES&GA
SC - FP-302351
SC - FP-302905
SP - FP-300217
Total
Check:
SC - Budget Report
SP - Budget Report
Variance
OK - Due to rounding on report.
Quarterly updates should reflect the original estimate less applied charges to date in Overhead Work Orders.
Intermountain Gas Company
$1,409,709.49
$1,409,709.49
$90,290.51
$0.00
$1,850,000.00
$1,500,000.00
$1,409,709.49
$1,409,709.49
$590,407.45
$590,407.45
$909,592.55
70646.53
838946.02
$0.00
$3,395,000.00
$1,500,000.00
$590,407.45
$590,407.45
$851,400.00
$153,858.27
153858.27
$0.00
$851,400.00
$1,500,000.00
$1,346,141.73
$851,400.00
$2,000,116.94
$2,851,516.94
$0.00
$6,096,400.00
$2,851,516.94
$0.00
$5,245,000.00
$0.00
$851,400.00
$0.00
$6,096,400.00
$0.00
$0.00
($46,266.98)
$381.87
($45,885.11)
$3,171,077.27
3005025.34
31681.05
17093.91
9817.47
225.00
1.04
$75,254.21
1066648.70
993939.32
1.04
$3,246,331.48
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$3,124,810.29
0.00
$75,636.08
$3,200,446.37
$24,635,052.00
$37,743,743.00
13108691.00
$37,743,743.00
$2,000,116.94
$2,851,516.94
$2,851,516.94
$0.00
$0.00
$0.00
$26,635,168.94
$40,595,259.94
$40,595,259.94
0.12
1.86E-03
0.12