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INTERMOUNTAIN GAS CO.
CASE NO. U-I034-99
Staff Exh. No. 102
Marian Hylen
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INTRMOUNAIN GAS COMPAN
Calculation of 13-Month Average Rate Base
(A)(B)(C)
Company.
Staff
Proposed
Changes Staff
1
Gas Plant in Service:
Original Cost
Less:
$ 110,310,941 $ 110,310~94i
2 Accumulated Depreciation (38,3861796)$11455 ,(38,385 ¡¡ 341)
3 Net Gas Plant in Service 71 ,924, 145 71,925,600
Less:
4 Accumulated Deferred Income Taxes (7,028,972)1801628 (6,848,344)
5 Advances in Aid of Construction (93,905)(93,905)
Add:
6 Materials &Supplies Inventory 741,394 7411394
7 LNG Inventory 1,743,615 1,743,615
8 Zero- Interest Financing Notes 163 163
9 Total S 67.286,440 S 182,083 S 67,468.523
INTERMOUNAIN GAS COMPAN
CASE NUR U-1034-99
Staff Exhibit No. 102
Schedule 1
Marian Hylen
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INTERMOUNAIN GAS COMPAN
Cost of Gas
Staff Normalized Therm Sales Volumes
Purchased at Reduced Contract Demand Levels
with Northwest Pipeline
(A)
1
2
3
4
Purchase Requirements:
Gas Sales
Company Use
Unaccounted-for Gas
Total Therms
5
6
7
8
9
10
11
12
13
ODL - Demand
ODL - Commodity
SGS - Demand
SGS - Seasonal Demand
SGS - Commodity
LSI - Demand
LSI - Capacity
LSI - Liquefaction
LSI - Vaporization
1 1130,235
237, 645 ~ 768
305,704
11 ~0051000
11 1005 ,000
720;000
7,705,200
1,877,000
1,877 ,000
14
15 Actual Cost of Gas for Test Year
Ended July 31, 1982
248,650,76S
16 Normaliz~tion Adjustment
.
(B)
.15680
.42562
.15300
.01069
.42772
.03376' .'
.03854
.01092
.00410
(e)
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471,174
2,000,000
Z4S ..650, 16§,
$ 2,1261650
101 i 146, 792
327,409
, 823,504
4,7071059
291,684
3,563,500
20,497
7,696
$ 113,014,791
118,544,958
$( 5,530,167)
INTRMOUNTAIN GAS COMPAN
CASE NUBER U-I034-99
Staff 'Exhibit No. 102
Schedule 3
Marian Hylen
INTERMOUNTAIN GAS COMPAN
Staff Adjustments to Test Year
Test Year Operation & Maintenance Expenses
1 Salaries and Wages
2 Employee Non-Union Pension Expense
3 Group Insurance Expense
4 Other Insurance Expense
5 Regulatory Commission Expense
6 *Provision for Bad Debts:
Adjusted Test Year Sales Revenue
Actual Gross Operating Revenues for
Test Year Ended July 31, 1981
Adjustment Required
,7 Removal of Amortization of Deferred Bad
Debt Expense to Properly Match Revenues
Stated at April 1, 1982 Rates
8 *Weatherization & Financing Program Expenses:
A. Weatherization Expense
B. Water Heater & Retrofit Rebate Program
C. Other Financing & Administrative Expenses
9 *Refund of. C & K Exploration Advances:
Staff NormaUzed Therm Sales Level.
Refund Rate
Test Year As Adjusted
Test Year Ended July 31, 1982
Adjustment Required
10 *Price Level Adjustment
Total O&M Expense for 12 Months Ended 7/31/82 $
O&M Expenses Separately Adjusted
O&M Expenses Not Separately Adjusted
Industry Association & Chamber of Commerce
Dues & Expenses
Total
Price Level Factor
Adjustment Required
11 Conference Center Adjustment
12 Amortization of Underground Storage Study
Write..Off
13 Total 0 & M Expense Adjustment
*Adjustments which differ from those
proposed by Intermountain Gas Company.
(A)
$147,000,000
x .006
$882,000
$149 i 792,048
x .006
$898,752
$ 246,179,594x .00088
$( 2161638)
$( 204,612)
14,001,644
10,138,690
3,862 i 954
127,676
$ 3, 735 ~278x .025
(B)
$ 606,795
291033
341201
( 2~242)
10,207
( 16,700)
(365,952)
( 7,875)
250~OOO
~o..
( 12¡¡026)
93,382
( 14,080)
17 , 161
$ 621.904
INTERMOUNAIN GAS COMPAN
CASE NUBER U-I034-99
Staff Exhibit No. 102
Schedule 4
Madan Hylen
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CASE NO. U-I034-99
Staff Exh. No. 102
Schedule 5 -
Marian Hylen
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INTEROUNAIN GAS COMPAN
Income Tax Calculation for the Staff-Proposed
Adjusted Test Year
(A)(B)
1 Operating Revenues
2 Operating Expenses (except Income Taxes)
3 Earnings Before Interest & Income Taxes
Interest Charges:
$ 143,203,382
- 134,749,892
$ 8,453,490
4
5
Rate Base
Long-Term & Short-Term Debt Weighted
Average Interest Cost
$ 67,468,523
4.392%
6
7 State Taxable Income
8 Less: State Taxes ~. 6-1/2%
9 Federal Taxable Income
2,963,218
$ 514901272
356,868
$ 5.133,404
10 Federal Taxes ~ 46%
Less:
11 Surtax Exemption
12 I.T. C. Amortization
13 Net Federal Tax
14 State Taxes
15 Amortization of Unfunded Future
Tax Liability (Federal Portion =
3,761,653 + 18 Yrs. Remaining)
16 Income Taxes for Test Year as Adjusted
17 Income Taxes for Normalized Test Year
18 Adjustment
$ 2,361,366
( 19,875)
( 116,000)
$ 2,225,491
356,868
208,981
$ 2,791,340
2,866,667
'$( 75,327)
INTRMOUNAIN GAS COMPAN
CASE NUBER U-I034-99
Staff Exhibit No. 102
Schedule 6
Marian Hylen