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Home My WebLink About20230109INT to Staff Attachment - Response to No. 21_0522 JE 95 Reverse MDUR OCI.pdf !"#$%&$'()*+,-./- ,0 12345678953:;<=512345678>?7@>56A BC23D;E88F2G53H4 F5I 953:J5584K7@GL=C:M23 NOPOQRS T5H28 123G26@V5GJDW2X=5XY5 Z[SROQP \\\R]^X_V7@2 \QX`NXS\SS[aW8767@>56b Z[OQF2U2342TVcFdYe _2Hf23JDW2 EF2G53H4NgPhV2i7C8@EGG5C6@=C:M23 E:5C6@ EGG5C6@V24G3>W@>56 jCM82Hf23JDW2 jCM82Hf23 jCM82Hf23V24G3>W@>56 F2:73klmnopqrnporr lsqtupunrr vwxnyz{|}z~x€ v ‚ƒy„…ƒy„… v ‚†‡ˆ‰lmnos‹rnsrq lsqtupunrrŒ |v v ‚ ƒy„… v ‚ |vlmnoplrnpqrr or‹tpuŽnrryz{z}}z~‚ €x…zx}z zwxƒy„…ƒy„…‚……z‘†‡ˆlmnopqrnpqrr or‹tpuŽnrrŒvwxnyz{|}z~x€‚ €x…zxƒy„… ƒy„…‚…†‡ˆ‰xŠlmnopqrnpsrr sŽrt‹qlnrrvwxnyz{|}z~x€‚zw€ wƒy„… ƒy„…‚zw€ w’€€lmnsmoqnpsrr sŽrt‹qlnrrŒyz{z}}z~‚zw€ wƒy„… ƒy„…‚zw€ w†‡ˆ F2:7>6>6fE:5C6@ ”˜™š›œ™š–ž§¨©¦ª¥«§¨©¦ª¥«•”šœž£ ±²ª§ª¤³£ ±²ª§ª¤³ž·¢¸§¹ ¥¯ª¢³·¢¸§¹ ¥¯ª¢³§¨§¦¼¢»«½±¾¢¼ª§¨§¦¼¢»«½±¾¢¼ª§¨©¦ª¥«§¨©¦ª¥«À¢¹¯¢°À¢¹¯¢°¦ªÂ¦Ã¤¯¥«±«½±¾¢¼ª¦ªÂ¦Ã¤¯¥«±«½±¾¢¼ª¦ª¦ª¡¢¥Å¢Æ·¢¥Â¦Ã¤¯¥«¡¢¥Å¢Æ·¢¥Â¦Ã¤¯¥«¯ª£ ±¯ª£ ±ª§ª¤³ª§ª¤³ Pension Entries Dr. Cr. I/C deferred credits 170,934.00 Reg asset/liab 170,934.00 Reverse the gross AOCI entry Reg asset/liab xxx Deferred Taxes xxx Reverse deferred income taxes associated with AOCI Postretirement Entries I/C deferred credits 209,567.00 Reg asset/liab 209,567.00 Reverse the gross AOCI entry Reg asset/liab xxx Deferred Taxes xxx Reverse deferred income taxes associated with AOCI SISP Entries I/C deferred credits 413,656.00 AOCI 413,656.00 Reverse the gross AOCI entry AOCI 108,109.00 Deferred Taxes 108,109.00 Reverse deferred income taxes associated with AOCI Summary of Entries ‐ IGC Ledger Type AA AA AA AA Year 2021 2021 2020 2020 Format ytd ltd ytd ltd Period 12.00 12.00 12 12 Currenc ************ Company 00048 00048 00048 00048 * ** * INTERMOUNTAIN INTERMOUNTAIN INTERMOUNTAIN INTERMOUNTAIN TOTAL TOTAL TOTAL TOTAL Busines Object Account Sub Account Sub SubL Name COMPAN COMPAN COMPAN COMPAN * 1860 2000 * * PR Asset 134,375.47 2,792,119.66 (2,460,999.19)(2,657,744.19) * 2539 36300 * * PR Liability 0.00 0.00 0.00 0.00 * 1823 5000 * * PR Reg Asset 0.00 0.00 0.00 0.00 * 2540 5000 * * PR Reg Liability 408,136.00 (2,645,113.00) 2,621,626.44 3,053,249.00 147,006.66 * 2540 5300 * * MDUR PR Reg Liability 5,552.00 (209,567.00)32,452.00 215,119.00 * 2530 5300 * * MDUR PR Liability (5,552.00) 209,567.00 (32,452.00)(215,119.00) 0.00 Gross * 2539 36302 * * SERP Noncurrent 676,485.88 (6,170,051.12)132,117.88 6,846,537.00 * 2429 32402 * * SERP Current 51,167.00 (442,043.00) 6,050.00 493,210.00 (6,612,094.12) * 2190 104 * * OCI SERP (394,598.06) 1,338,348.38 1,811,884.35 1,154,781.29 (1,732,946.44) (4,800,209.77) * 2530 5200 * * SISP Liability 149,678.00 (413,656.00)150,252.00 563,334.00 * 2190 103 * * OCI SISP (108,668.26) 305,547.00 413,656.00 (110,479.17)(414,215.26) 0.00 * 1823 5100 * * MDUR Pension Asset (81,555.00) 170,934.00 638.00 (252,489.00) * 2530 5100 * * MDUR Pension Liability 81,555.00 (170,934.00) (638.00)252,489.00 0.00 ! "#$%&'( )*+&,-/01 *( )*23$$4+5 -11178 9:;<=>?@:;AB:CAD $-3)*+&,E-3G H C<:<=AIJ<KL<=-3.H C<:<=AIJ<KL<=GM/N5O+ + &H((+ 5(3 FP%O5 QF,E,R(QF,ER( ES, 6,TUVWXYZVYU[Z[ \]^_`a_b_``_cd`_ce]f X [ZghWZWVYXiTUVWXYZVX[ZZ jk]Va_bd`_ce]fl_kfemknaop X [qZhrYTVZZiTUVWXYZVXWZZ jk]Va_bd`_ce]fsjslnaop X T[YhgXgVZZiTUVWXYZVXYZZ jk]Va_bd`_ce]flmf]p_]naop X WZrhXgqVZZ$ %&'( H((+ ./01 78Gt../u0/M Do Ty Doc Number G/L Date Explanation LT 1 Debit LT 1 Credit Units P C Sub- ledger Sub Type CR 1242851 03/31/2017 PROV‐2‐00048‐201703AA (62,463.88) 1 P CR 1242863 03/31/2017 PROV‐2‐00048‐201703AA ‐1 P JE 16405 03/31/2017 JE 73 Reclass SISP/SERP 156,905.00 P CR 1269790 12/31/2017 PROV‐2‐00048‐201712AA (48,319.78) 1 P CR 1269834 12/31/2017 PROV‐2‐00048‐201712AA ‐1 P CR 1269861 12/31/2017 PROV‐2‐00048‐201712AA TR 20,341.16 1 P CR 1269862 12/31/2017 PROV‐2‐00048‐201712AA TR 15,735.19 1 P CR 1269863 12/31/2017 PROV‐2‐00048‐201712AA TR (36,076.35) 1 P JE 17746 12/31/2017 JE FAS 158 MDUR Entry 121,376.00 P CR 1274596 02/28/2018 PROV‐2‐00048‐201802AA 36,076.35 1 P CR 1277857 03/31/2018 PROV‐2‐00048‐201803AA 1,044.24 1 P CR 1301042 11/30/2018 PROV‐2‐00048‐201811AA (15,735.19) 1 P CR 1301073 11/30/2018 PROV‐2‐00048‐201811AA 15,735.19 1 P CR 1304936 12/31/2018 PROV‐2‐00048‐201812AA 43,066.06 1 P JE 19434 12/31/2018 JE FAS 158 MDUR Entry (162,693.00) P CR 1339435 12/31/2019 PROV‐2‐00048‐201912AA (78,748.90) 1 P JE 21156 12/31/2019 JE FAS 158 MDUR Entry 297,494.00 P CR 1367364 11/30/2020 PROV‐2‐00048‐202011AA 0.01 1 P CR 1367819 11/30/2020 PROV‐2‐00048‐202011AA (0.01) 1 P CR 1371389 12/31/2020 PROV‐2‐00048‐202012AA (39,772.83) 1 P JE 22728 12/31/2020 JE MDUR FAS 158 150,252.00 P CR 1389271 06/30/2021 PROV‐2‐00048‐202106AA 1,891.40 1 P CR 1407490 11/30/2021 PROV‐2‐00048‐202111AA 0.01 1 P CR 1408759 11/30/2021 PROV‐2‐00048‐202111AA (0.01) 1 P CR 1412865 12/31/2021 PROV‐2‐00048‐202112AA (39,118.35) 1 P CR 1412886 12/31/2021 PROV‐2‐00048‐202112AA 78,236.69 P JE 24306 12/31/2021 JE MDUR FAS 158 149,678.00 P JE 24307 12/31/2021 JE MDUR FAS 158 adj (149,678.00) P JE 24307 12/31/2021 JE MDUR FAS 158 adj (149,678.00) P CR 1419446 02/28/2022 PROV‐2‐00048‐202202AA 1,633.95 1 P Column Total 1,089,465.25 (782,284.30) 17 Ledger Total 307,180.95 17 Gross 413,656.00 Tax (106,475.05) 307,180.95 ! 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