20210406INT to Staff Supplemental 6.pdf

Preston N.Carter,ISB No.8462
Givens Pursley LLP
601 W.Bannock St.
Boise,Idaho 83702
Telephone:[phone]
Facsimile:[phone]
prestoncarter(Neivenspurslev.com
Attorneys for IntermountainGas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INTERMOUNTAIN )CASE NO.INT-G-21-01GASCOMPANY'S APPLICATION FOR )APPROVAL TO CHANGE DEPRECIATION )SUPPLEMENTALRESPONSE OFANDAMORTIZATIONRATES)INTERMOUNTAIN GAS
)COMPANY TO FIRST
)PRODUCTION REQUEST OF THE
)COMMISSION STAFF
IntermountainGas Company,in response to informal follow-up questions related to the
First Production Request of the Idaho Public Utilities Commission Staff to IntermountainGas
Company dated March 12,2021,submits the information below.Confidential information is
noted in the response.The requested confidential documents will be provided via the Company's
Sharepoint site.
REQUEST NO.6:Please provide all tables for Exhibit No.2,Section 8 -DETAILED
DEPRECIATION CALCULATIONS.
SUPPLEMENTAL RESPONSE TO REQUEST NO.6:
In response to Staff's First Production Request,the Company providedthe file
Attachment 1 _Calculation Explanation which explains the calculation of the Calculated
Accumulated Depreciation ("CAD")values in the tables of Exhibit No.2,Section 8 -Detailed
Depreciation Calculations.After the Company submitted its response to Staff's First Production
Request,Staff contacted the Company to request the information referenced in the "Depreciation
Systems"textbookto facilitate its audit of the CAD values in Section 8.
The file CONFIDENTIAL PR#6 Iowa Survivor Curve Tables rovides in Excel formatP
the Iowa Curve tables used in the calculation of the CAD values in Section 8,as explained in
SUPPLEMENTAL RESPONSE OF INTERMOUNTAINGAs COMPANY TO FIRST
PRODUCTION REQUEST OF THE COMMISSION STAFF-PAGE 1
Attachment 1 Calculation Explanation.The standard curves come from the "Depreciation
Systems"textbook,and the half curves were developed by Concentric.In addition,file
CONFIDENTIAL PR#6_Depreciation Systems Pages Example provides a photocopyof the
relevant information from the "Depreciation Systems"textbook which was used in the example
provided in Attachment 1 _Calculation Explanation.This photocopied information can also be
used to prove out the Excel file referenced above.Finally,files CONFIDENTIAL PR#6_Iowa
State Bulletin 125 Pages and CONFIDENTIAL PR#6_Iowa State Bulletin 155 Pages provide
photocopies of the calculations and equations for the Iowa curves,as referenced in Attachment
1 _Calculation Explanation.
Record Holder:Lori Blattner,208-377-6015
Sponsor/Preparer:Kim Ukestad,701-222-7771
Location:555 S Cole Rd,Boise,ID 83707
SUPPLEMENTAL RESPONSE OF INTERMOUNTAINGAS COMPANY TO FIRST
PRODUCTION REQUEST OF THE COMMISSION STAFF-PAGE 2
DATED:April 6,2021
GIVENS PURSLEY LLP
Preston N.Carter
Attorneys for IntermountainGas Company
SUPPLEMENTAL RESPONSE OF INTERMOUNTAINGAS COMPANY TO FIRST
PRODUCTION REQUEST OF THE COMMISSION STAFF -PAGE 3
CERTIFICATE OF SERVICE
I certify that on April 6,2021,a true and correct copy of INTERMOUNTAIN GAS
COMPANY'S SUPPLEMENTAL RESPONSE TO FIRST PRODUCTION REQUEST OF THE
COMMISSION STAFF was served upon all parties of record in this proceeding via electronic
mail as indicated below:
Commission Staff Via Electronic Mail
Jan Noriyuki,Commission Secretary [e-mail]
Idaho Public Utilities Commission
11331 W.Chinden Blvd.,Bldg.8,Suite 201-A
Boise,ID 83714
Dayn Hardie [e-mail]
Deputy Attorney General
Idaho Public Utilities Commission
11331 W.Chinden Blvd.,Bldg.8,Suite 201-A
Boise,ID 83714
Lori A.Blattner
SUPPLEMENTAL RESPONSE OF INTERMOUNTAINGAS COMPANY TO FIRST
PRODUCTION REQUEST OF THE COMMISSION STAFF -PAGE 4