20210326INT to Staff 2 Intermountain 2020 Depreciation Tables.xls

Table 2 NET SALVAGE
TABLE 1B
TABLE 1A
TABLE 1
(1)
Total Utility Plant in Service
(3)
(4)
(5)
Surviving
Original Cost
Structures and Improvements
Office Furniture and Equipment
Computer Hardware
Description
Land Rights
General Plant
Tools and Work Equipment
Total General Plant
Company Houses
Communication Equipment
ATCO ELECTRIC
Transmission Plant
Calculated
Accrued
Depreciation
Poles and Fixtures
Overhead Conductors - Poles
Overhead Conductor - Towers
Substation Equipment
Total Transmission Plant
(7)
Account
(2)
Towers and Fixtures
McNeill Converter Station
Total McNeill Converter
at 12/31/2013
AS OF DECEMBER 31, 2013
"NET SALVAGE ANALYSIS"
TABLE 2. CALCULATED ACCRUED DEPRECIATION, BOOK ACCUMULATED DEPRECIATION AND DETERMINATION OF ANNUAL PROVISION
Book
Accumulated
Probable
Annual
Accumulated
Remaining
Provision
Variance
Life
for True-Up
(6) = (4)-(5)
(8)=(6)/(7)
* Annual Provision for True - Up not calculated where variance percentage is less than +/- 5%.
HDVC Substation - Buildings
HDVC Substation - Transformers
Transportation Equipment - Category 1
Transportation Equipment - Category 2
Transportation Equipment - Category 3
Transportation Equipment - Category 4
Software - Major
Sortware - Minor
Generation
Total Generation
HDVC Substation - Misc. Equipment
HDVC Substation - Breakers
Hydro Structures
Hydro Reservoirs, Dams & Waterways
Hydro Generators
Hydro Accessory Electrical Equipment
Hydro Misc. Plant Equipment
Hydro Land
Travelling Transportation Equipment - Major
Travelling Transportation Equipment - Minor
ACCOUNT
DESCRIPTION
ESTIMATED
SURVIVOR
CURVE
SALVAGE
SURVIVING
ORIGINAL COST
CALCULATED
ACCRUED
DEPRECIATION
ANNUAL ACCRUAL
AMOUNT
RATE
GENERAL PLANT
TOTAL GENERAL PLANT
LIFE
DISTRIBUTION PLANT
TOTAL DISTRIBUTION PLANT
TOTAL GAS PLANT STUDIED
NET
PERCENT
REMAINING
TRANSMISSION PLANT
TOTAL TRANSMISSION PLANT
PLANT NOT STUDIED
TOTAL PLANT
RIGHTS OF WAY
TRANSPORTATION EQUIPMENT - TRAILERS
POWER OPERATED EQUIPMENT
TOOLS, SHOP, & GARAGE EQUIPMENT
-5
BOOK
RESERVE
MAINS
- TOTAL -
- LIFE -
- NET SALVAGE -
ORGANIZATION
FRANCHISES
LAND & LAND RIGHTS
TRANSMISSION ARO
LAND & LAND RIGHTS (GENERAL)
LAND RIGHTS
STRUCTURES AND IMPROVEMENTS
REGULATORS
STRUCTURES & IMPROVEMENTS
STORES EQUIPMENT
TABLE 1. SUMMARY OF SERVICE LIFE AND NET SALVAGE ESTIMATES AND CALCULATED ANNUAL AND
TABLE 1A. SUMMARY OF SERVICE LIFE AND NET SALVAGE ESTIMATES AND CALCULATED ANNUAL AND
TABLE 1B. SUMMARY OF SERVICE LIFE AND NET SALVAGE ESTIMATES AND CALCULATED ANNUAL AND
0
35-R3
INTERMOUNTAIN GAS COMPANY
ACCRUED DEPRECIATION RELATED TO THE RECOVERY OF AVERAGE ORIGINAL COST IN GAS PLANT AS OF DECEMBER 31, 2019
AS OF 12/31/2019
STRUCTURES & IMPROVEMENTS - NAMPA
STRUCTURES AND IMPROVEMENTS - REXBURG
GAS HOLDERS - NAMPA
GAS HOLDERS - REXBURG
MEASURE & REG EQUIPMENT - NAMPA
MEASURE & REG EQUIPMENT - REXBURG
365
366
367
368
370
COMPRESSOR STATION
COMMUNICATION EQUIPMENT
374
375
376
MEASURE & REG STATION EQUIPMENT - GENERAL
380
SERVICES
INDUSTRIAL MEASURE & REG. STATION EQUIPMENT
390
391
OFFICE FURNITURE & EQUIPMENT
TRANSPORTATION EQUIPMENT
393
394
396
397
MISCELLANEOUS
DISTRIBUTION ARO
378
381
383
385
22-R3
22-R4
45-R5
35-R5
20-L1.5
68-R4
42-R1.5
40-R1
10-SQ
10-L2
20-R2
30-SQ
TOTAL GAS OTHER STORAGE
35-R3.5
38-S5
22-S5
37-R2.5
58-R3
56-R5
53-R5
56-R3
METERS
48-R3
381.2
ERT UNITS
15-R3
50-R3
42-R2
15-SQ
10-L0

420.00
0.00
0.00
0.00
422.00
423.00
425.00
426.00
427.00
451.00
453.00
454.00
$454.10
$455.10
457.00
457.10
0.00
457.20
0.00
457.30
0.00
457.40
$451.02
$453.02
$454.02
$457.02
$482.00
$294,696.00
48.14

$483.00
$483.20
$0.00
0.00
*
$483.30
$0.00
0.00
0.00
$483.40
$0.00
0.00
0.00
$484.01
$484.02
$484.03
$484.04
$485.00
$190,198.00
4.42
*
$486.00
$191,256.00
13.08

$488.20
$0.00
0.00
0.00
$496.10
$496.20
5.00

*
361.00
38-S5
-17.00
$7,471,404.57
201375.00
156520.86
66711.00
$0.89
361.10
22-R3
-22.00
$1,864,464.79
161889.00
190794.67
32234.00
$1.73
362.00
35-R3.5
-17.00
$3,158,387.32
331345.00
413898.71
56291.00
$1.78
362.10
22-S5
-22.00
$1,578,228.35
181495.00
116199.03
33068.00
$2.10
363.00
37-R2.5
-17.00
$15,371,799.85
797119.00
1377814.94
85958.00
$0.56
363.10
22-R4
-22.00
$1,747,093.79
194193.00
127756.45
35409.00
$2.03
31191378.67
0.00
1867416.00
0.00
2382984.66
309671.00
$0.99
45-R5
0.00
$782,865.15
0.00
0.00
0.00
$0.00
35-R5
-5.00
$77,152.11
2550.00
1622.04
736.00
$0.95
58-R3
-35.00
$69,500,532.12
8603993.00
13983606.73
538488.00
$0.77
20-L1.5
5.00
$1,730,358.79
-30162.00
3539.22
-6642.00
($0.38)
35-R3
-5
$714,440.07
29215.00
13578.80
0.00
$0.00
72805348.24
0.00
8605596.00
0.00
14002346.79
532582.00
$0.73
56-R5
0.00
2045108.37
0.00
0.00
0.00
$0.00
53-R5
-5.00
18863.90
854.00
949.63
0.00
$0.00
68-R4
-50.00
212220651.07
29148148.00
38081181.16
2153259.00
$1.01
42-R1.5
-35.00
13035033.60
782773.00
-190046.03
145038.00
$1.11
56-R3
-75.00
182314582.53
39642998.00
32598831.54
3606926.00
$1.98
48-R3
0.00
39497463.41
0.00
183813.36
0.00
$0.00
15-R3
-2.00
24536675.38
138406.00
-480446.03
47146.00
$0.19
50-R3
0.00
17950311.57
0.00
0.00
0.00
$0.00
100.00
2.00
40-R1
-12.00
13221517.79
445658.00
-250502.39
55233.00
$0.42
504840207.62
0.00
70158837.00
0.00
69943781.24
6007602.00
$1.19
100.00
2.00
42-R2
5.00
26670224.66
-329329.00
-164670.45
-40720.00
($0.15)
10-SQ
0.00
7983393.37
0.00
0.00
0.00
$0.00
392.10
10-L2
16.00
11490118.35
-646100.00
-22950.02
-315976.00
($2.75)
392.20
20-R2
15.00
582493.49
-28625.00
0.00
-6659.00
($1.14)
30-SQ
0.00
6963.06
0.00
0.00
0.00
$0.00
15-SQ
0.00
7359698.94
0.00
-39.63
0.00
$0.00
10-L0
30.00
1714078.90
-94727.00
0.00
-56805.00
($3.31)
10-SQ
0.00
2492073.25
0.00
-2055.44
0.00
$0.00
58299044.02
0.00
-1098781.00
0.00
-189715.54
-420160.00
($0.72)
100.00
2.00
667135978.55
0.00
79533068.00
0.00
86139397.15
6429695.00
$0.96
100.00
2.00
301.00
2506.26
302.00
429486.51
303.00
50174158.99
360.00
292588.32
372.00
760411.92
388.00
36665418.52
389.00
3312695.03
758773244.10
361.00
38-S5
0.00
7471404.57
1184558.00
786066.05
236614.00
$3.17
31.98
361.10
22-R3
0.00
1864464.79
735857.00
1181496.44
31327.00
$1.68
13.32
362.00
35-R3.5
0.00
3158387.32
1949091.00
1945084.76
23168.00
$0.73
13.40
362.10
22-S5
0.00
1578228.35
824979.00
914677.02
52128.00
$3.30
10.50
363.00
37-R2.5
0.00
15371799.85
4688939.00
5882988.94
252796.00
$1.64
25.71
363.10
22-R4
0.00
1747093.79
882699.00
1004038.39
56404.00
$3.23
10.88
31191378.67
0.00
10266123.00
0.00
11714351.60
652437.00
$2.09
45-R5
0.00
782865.15
352338.00
421910.66
13407.00
$1.71
24.75
35-R5
0.00
77152.11
50984.00
48507.28
2098.00
$2.72
11.87
58-R3
0.00
69500532.12
24582837.00
32253948.00
472245.00
$0.68
37.48
20-L1.5
0.00
1730358.79
603253.00
314094.45
108443.00
$6.27
13.03
35-R3
714440.07
584304.00
738029.09
0.00
$0.00
6.38
72805348.24
0.00
26173716.00
0.00
33776489.48
596193.00
$0.82
56-R5
0.00
2045108.37
300106.00
353641.14
32216.00
$1.58
100.00
2.00
47.78
53-R5
0.00
18863.90
17075.00
18890.25
0.00
$0.00
5.03
68-R4
0.00
212220651.07
58296295.00
72236926.23
1697119.00
$0.80
49.32
42-R1.5
0.00
13035033.60
2236494.00
3191409.74
274847.00
$2.11
34.79
56-R3
0.00
182314582.53
52857329.00
71073686.78
1639398.00
$0.90
39.76
48-R3
0.00
39497463.41
13587099.00
19052595.53
560744.00
$1.42
31.49
15-R3
0.00
24536675.38
6920284.00
7365279.47
1639475.00
$6.68
10.77
50-R3
0.00
17950311.57
4817489.00
6314247.30
296433.00
$1.65
36.58
40-R1
0.00
13221517.79
3713814.00
6969798.89
195870.00
$1.48
28.76
504840207.62
0.00
142745985.00
0.00
186576475.33
6336102.00
$1.26
100.00
2.00
42-R2
0.00
26670224.66
6586575.00
9466551.64
486201.00
$1.82
31.63
10-SQ
0.00
7983393.37
4303298.00
4966963.87
470437.00
$5.89
4.61
392.10
10-L2
0.00
11490118.35
4038128.00
4332661.35
1092082.00
$9.50
6.49
392.20
20-R2
0.00
582493.49
190837.00
278546.45
20409.00
$3.50
13.45
30-SQ
0.00
6963.06
292.00
6959.84
0.00
$0.00
28.74
15-SQ
0.00
7359698.94
2805434.00
2611907.03
524754.00
$7.13
9.28
10-L0
0.00
1714078.90
315756.00
722921.56
106788.00
$6.23
8.16
10-SQ
0.00
2492073.25
541973.00
554923.92
247493.00
$9.93
7.83
58299044.02
0.00
18782293.00
0.00
22941435.66
2948164.00
$5.06
100.00
2.00
667135978.55
0.00
197968117.00
0.00
255008752.07
10532896.00
$1.58
100.00
2.00
301.00
2506.26
302.00
429486.51
303.00
50174158.99
360.00
292588.32
372.00
760411.92
388.00
36665418.52
389.00
3312695.03
758773244.10
361.00
-17.00
7471404.57
1385933.00
942586.91
303325.00
$4.06
31.98
361.10
-22.00
1864464.79
897746.00
1372291.11
63561.00
$3.41
13.32
362.00
-17.00
3158387.32
2280436.00
2358983.47
79459.00
$2.52
13.40
362.10
-22.00
1578228.35
1006474.00
1030876.05
85196.00
$5.40
10.50
363.00
-17.00
15371799.85
5486058.00
7260803.88
338754.00
$2.20
25.71
363.10
-22.00
1747093.79
1076892.00
1131794.84
91813.00
$5.26
10.88
31191378.67
0.00
12133539.00
0.00
14097336.26
962108.00
$3.08
100.00
2.00
0.00
782865.15
352338.00
421910.66
13407.00
$1.71
24.75
-5.00
77152.11
53534.00
50129.32
2834.00
$3.67
11.87
-35.00
69500532.12
33186830.00
46237554.73
1010733.00
$1.45
37.48
5.00
1730358.79
573091.00
317633.67
101801.00
$5.88
13.03
714440.07
613519.00
751607.89
0.00
$0.00
6.38
72805348.24
0.00
34779312.00
0.00
47778836.27
1128775.00
$1.55
0.00
2045108.37
300106.00
353641.14
32216.00
$1.58
100.00
2.00
47.78
-5.00
18863.90
17929.00
19839.88
0.00
$0.00
5.03
-50.00
212220651.07
87444443.00
110318107.39
3850378.00
$1.81
49.32
-35.00
13035033.60
3019267.00
3001363.71
419885.00
$3.22
34.79
-75.00
182314582.53
92500327.00
103672518.32
5246324.00
$2.88
39.76
0.00
39497463.41
13587099.00
19236408.89
560744.00
$1.42
31.49
-2.00
24536675.38
7058690.00
6884833.44
1686621.00
$6.87
10.77
0.00
17950311.57
4817489.00
6314247.30
296433.00
$1.65
36.58
-12.00
13221517.79
4159472.00
6719296.50
251103.00
$1.90
28.76
504840207.62
0.00
212904822.00
0.00
256520256.57
12343704.00
$2.45
100.00
2.00
5.00
26670224.66
6257246.00
9301881.19
445481.00
$1.67
31.63
0.00
7983393.37
4303298.00
4966963.87
470437.00
$5.89
4.61
392.10
16.00
11490118.35
3392028.00
4309711.33
776106.00
$6.75
6.49
392.20
15.00
582493.49
162212.00
278546.45
13750.00
$2.36
13.45
0.00
6963.06
292.00
6959.84
0.00
$0.00
28.74
0.00
7359698.94
2805434.00
2611867.40
524754.00
$7.13
9.28
30.00
1714078.90
221029.00
722921.56
49983.00
$2.92
8.16
0.00
2492073.25
541973.00
552868.48
247493.00
$9.93
7.83
58299044.02
0.00
17683512.00
0.00
22751720.12
2528004.00
$4.34
100.00
2.00
667135978.55
0.00
277501185.00
0.00
341148149.22
16962591.00
$2.54
100.00
2.00
301.00
2506.26
2506.26
302.00
429486.51
429486.51
303.00
50174158.99
15892308.19
360.00
292588.32
$0.00
372.00
760411.92
312565.15
388.00
36665418.52
5500724.21
389.00
3312695.03
$0.00
758773244.10
363285739.54