20230120INT to Staff Attachment - Response to No. 38_Monthly O&M.pdf

PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2022 3,456$
RETAIL:
Price • Conservation revenue ($349K), offset by customer charge $69K (1,124)
Volume •Gas sales were 1.3 MMdk 23.6% higher than plan; higher volumes due to 24.8% colder weather 2,291
Cost • Purchased gas sold 16,260
• Revenue-based taxes (167)
16,093
Retail subtotal 17,260
TRANSPORTATION:
Price •llocation of rate blocks (54)
Volume • Volume was 329 Mdk 9.4% higher than plan and higher demand change 101
Cost • Purchased gas sold (33)
• Revenue-based taxes (24)
(57) Transportation subtotal (10)
OTHER:Nonregulated Price • LNG and RNG revenue 13
Nonregulated Cost • Increased commodity cost 200
200 Nonregulated subtotal 213
Total operating revenue change 17,463
OPERATING:Purchased Gas Sold •Increased purchased gas costs: higher volumes ($5.4M), higher prices ($11M) including recovery of
prior year costs (16,427)
O&M Increased payroll: primarily straight time costs (146)
Increased benefits (14) Increased contract services: primarily subcontract labor and consulting fees (205)
Increased materials expense (82)
Increased company vehicles and work equipment: largely due to higher vehicle fuel costs (225)
Increased travel and entertainment expenses (5)
Increased office/facilities expenses: primarily telephone and company consumption gas (51)
Decreased marketing and public awareness expenses: primarily conservation 162 Decreased miscellaneous employee expenses 7 Increased software expenses (10)
Increased insurance expense (76)
Decreased capital installation credits 1
Decreased uncollectible accounts expense 31
Decreased other expenses: primarily reimbursements and absence of IPUC fee 309 • Total Operation and Maintenance increase (304)
Depreciation •79

Taxes Other • Revenue-based taxes 191
• Payroll taxes and property taxes 75 266 Total operating expenses (16,386)
NONOPERATING:
Interest Income •97
Other Income (Exp) • Higher returns on nonqualified benefit plan investments $72, pension $2, post retirement $26, other $1 101
198
Interest Expense •(135)
Income Tax • Statutory rate @ 25.74% (293)
• Perms and flow-throughs: RTA $207 and other ($4)203
(90)
(27)
Net Change 30.4% Increase 1,050
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2022 4,506$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
(In thousands)
2
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2022 578$
RETAIL:
Price • Customer charge $47K 186
Volume •Gas sales were 1.3 MMdk (41.7%) lower than plan; lower volumes due to 20.6% warmer weather (2,197)
Cost • Purchased gas sold (3,374)
• Revenue-based taxes (213)
(3,587)
Retail subtotal (5,598)
TRANSPORTATION:Price •llocation of rate blocks (45)
Volume • Volume was 43 Mdk 1.2% higher than plan 60
Cost • Purchased gas sold (31)
• Revenue-based taxes (24)
(55)
Transportation subtotal (40)
OTHER:Nonregulated Price • LNG and RNG revenue (40)
Nonregulated Cost • Increased commodity cost 269
269
Nonregulated subtotal 229
Total operating revenue change (5,409)
OPERATING:Purchased Gas Sold •Decreased purchased gas costs: lower volumes $7.6M, offset by higher prices ($4.5M) including recovery of
prior year costs 3,136
O&M Decreased payroll 24
Decreased benefits 7 Decreased contract services 38 Increased materials expense (112)
Increased company vehicles and work equipment: largely due to higher vehicle fuel costs (201)
Increased travel and entertainment expenses (6)
Increased office/facilities expenses: primarily office supplies (65)
Decreased marketing and public awareness expenses 7
Increased miscellaneous employee expenses (33) Decreased software expenses: primarily network and telecommunications 113
Increased insurance expense (27)
Increased capital installation credits (55)
Increased uncollectible accounts expense (23)
Decreased other expenses: primarily absence of IPUC fees 40
• Total Operation and Maintenance increase (293)
Depreciation •51

Taxes Other • Revenue-based taxes 237
• Payroll taxes and property taxes 77
314 Total operating expenses 3,208 NONOPERATING:
Interest Income •64
Other Income (Exp) • Lower returns on nonqualified benefit plan investments $9, pension $5, post retirement $26, other $1 41
105
Interest Expense •(104)
Income Tax • Statutory rate @ 25.74% 566
• Perms and flow-throughs: Plant ($176) and other ($13)(189)
377
378
Net Change -315.4% Decrease (1,823)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2022 (1,245)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
(In thousands)
2
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2022 (2,482)$
RETAIL:
Price • Conservation revenue $282 292
Volume •Gas sales were 931 Mdk (127.7%) higher than plan, primarily due to unbilled true-up 616 Mdk $1M 1,448
Cost • Purchased gas sold 5,534 • Revenue-based taxes 102 5,636
Retail subtotal 7,376
TRANSPORTATION:
Price •llocation of rate blocks (1)
Volume • Volume was 106 Mdk (4.2%) lower than plan (24)
Cost • Purchased gas sold (24)
• Revenue-based taxes (22)
(46)
Transportation subtotal (71)
OTHER:Nonregulated Price • LNG and RNG revenue 71
Nonregulated Cost • Increased commodity cost 278
278
Nonregulated subtotal 349
Total operating revenue change 7,654
OPERATING:Purchased Gas Sold • Increased purchased gas sold due to increased volumes and increased WACOG tariff rate effective 8/1/22 (5,788)
O&M Increased payroll: primarily straight time costs (211)
Decreased benefits 3
Decreased contract services: primarily consulting services 72
Increased materials expense (173)
Increased company vehicles and work equipment (44)
Increased travel and entertainment expenses (5) Decreased office expenses: primarily office supplies 59
Decreased marketing and public awareness expenses 47
Decreased miscellaneous employee expenses 5
Increased software expenses (16)
Increased insurance expense (8)
Decreased capital installation credits 8 Decreased uncollectible accounts expense 88 Increased other expenses: primarily conservation reimbursements (114)
• Total Operation and Maintenance increase (289)
Depreciation •64
Taxes Other • Revenue-based taxes (80) • Payroll taxes and property taxes 67
(13)
Total operating expenses (6,026)
NONOPERATING:
Interest Income •40
Other Income (Exp) • Lower returns on nonqualified benefit plan investments ($97), pension $16, post retirement $21, other $2 (58)
(18)
Interest Expense •(45)
Income Tax • Statutory rate @ 25.74%(403) • Perms and flow-throughs (87)
(490)
(553)
Net Change 43.3% Increase 1,075
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2022 (1,407)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
(In thousands)
2
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2022 (2,434)$
RETAIL:
Price • Conservation revenue $241 235
Volume •Gas sales were 308 Mdk (44.7%) higher than plan 457
Cost • Purchased gas sold 1,274 • Revenue-based taxes 119 1,393
Retail subtotal 2,085
TRANSPORTATION:
Price •llocation of rate blocks (10)
Volume • Volume was 94 Mdk (3.9%) lower than plan and lower demand change (22)
Cost • Purchased gas sold (25)
• Revenue-based taxes (22)
(47)
Transportation subtotal (79)
OTHER:Nonregulated Price • LNG and RNG revenue 12
Nonregulated Cost • Increased commodity cost 105
105
Nonregulated subtotal 117
Total operating revenue change 2,123
OPERATING:Purchased Gas Sold • Increased purchased gas sold due to increased volumes (1,354)
O&M Decreased payroll 57
Decreased benefits 23
Decreased contract services 55
Decreased materials expense 42
Increased company vehicles and work equipment (62)
Decreased travel and entertainment expenses 11 Decreased office expenses: primarily office supplies and postage 161
Decreased marketing and public awareness expenses 68
Decreased miscellaneous employee expenses 16
Increased software expenses (67)
Increased insurance expense (29)
Increased capital installation credits (8) Decreased uncollectible accounts expense 179 Increased other expenses: primarily conservation reimbursements (215)
• Total Operation and Maintenance decrease 231
Depreciation •63
Taxes Other • Revenue-based taxes (97) • Payroll taxes and property taxes 77
(20)
Total operating expenses (1,080)
NONOPERATING:
Interest Income •27
Other Income (Exp) • Higher returns on nonqualified benefit plan investments $88, pension ($55), post retirement $24, other $4 61
88
Interest Expense •(66)
Income Tax • Statutory rate @ 25.74% (274) • Perms and flow-throughs (45)
(319)
(297)
Net Change 30.6% Increase 746
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2022 (1,688)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
(In thousands)
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2022 (570)$
RETAIL:
Price • Conservation revenue $63 37
Volume • Gas sales were 135 Mdk (6.2%) higher than plan; weather 44.2% colder than plan 207
Cost • Purchased gas sold 524
• Revenue-based taxes 240
764
Retail subtotal 1,008
TRANSPORTATION:
Price •llocation of rate blocks (9)
Volume • Volume was 13 Mdk (0.5%) higher than plan, offset by lower demand change (4)
Cost • Purchased gas sold (24)
•Revenue-based taxes (23)
(47)
Transportation subtotal (60)
OTHER:Nonregulated Price 180
Nonregulated Cost
• LNG and RNG revenue
•Cost of LNG Sales 367
367
Nonregulated subtotal 547
Total operating revenue change 1,495
OPERATING:Purchased Gas Sold • Increased purchased gas costs (867)
O&M Increased payroll: primarily straight time costs (122)
Decreased benefits 9
Decreased contract services 58
Increased materials expense (16)
Increased company vehicles and work equipment (62)
Decreased travel and entertainment expenses 11
Increased office/facilities expenses (14)
Decreased marketing and public awareness expenses: primarily conservation rebates 103
Decreased miscellaneous employee expenses 10
Increased software expenses (131)
Increased insurance expense: GL claim (134)
Decreased capital installation credits 2
Decreased uncollectible accounts expense 4
Increased other expenses: primarily conservation reimbursements, largely offset by absence of IPUC fee (15)
•Total Operation and Maintenance increase (297)
Depreciation •63
Taxes Other • Revenue-based taxes (217)
• Payroll and property taxes 63
(154)
Total operating expenses (1,255)
NONOPERATING:
Interest Income •2
Other Income (Exp) • SISP/SERP ($36), pension $16, post retirement $24, other $7 11
13
Interest Expense •(5)
Income Ta • Statutory rate @ 25.74% (64)
•Perms and flow-throughs (47)
(111)
(103)
Net Change 24.0% Increase 137
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2022 (433)$
INTERMOUNTAIN GAS COMPAN
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2022 1,149$
RETAIL:
Price • Conservation revenue ($137) due to supply chain constraints (150)
Volume • Gas sales were 280 Mdk (8.0%) higher than plan; weather 29.4% colder than plan 440 290
TRANSPORTATION:
Price •llocation of rate blocks 14
Volume • Volume was 100 Mdk (3.3%) lower than plan (21)
Net margin (7)
OTHER:Nonutilit •84
Net margin 84
Total sales margin change 367
OPERATING:O&M
Increased payroll (32)
Decreased benefits 12
Increased contract services: largely RNG (170)
Increased materials expense (92)
Increased company vehicles and work equipment (92)
Decreased travel and entertainment expenses 7
Decreased office expenses 17
Decreased marketing and public awareness expenses: primarily conservation rebates 159
Increased miscellaneous employee expenses (26)
Increased software expenses (45)
Increased insurance expense (14)
Decreased capital installation credits 9
Decreased uncollectible accounts expense 166
Decreased other expenses: primarily reimbursements 96
• Total Operation and Maintenance increase (5)
Depreciation •62
Taxes Other •62
Total operating expenses 119
NONOPERATING:
Interest Income •4
Other Income (Exp) • SISP/SERP ($196), pension $7, post retirement $26, other ($8) (171)
(167)
Interest Expense •4
Income Ta • Statutory rate @ 25.74%(83)
• Perms and flow-throughs (122)
(205)
(368)
Net Change 10.3% Increase 118
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2022 1,267$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2022 4,064$
RETAIL:
Price (429)
Volume 1,390 961
TRANSPORTATION:
Price (21)
Volume
• Conservation revenue ($379) due to supply chain constraints
• Gas sales were 866 Mdk (15.3%) higher than plan; weather 19.9% colder than plan
•Allocation of rate blocks
•Volume was 96 Mdk (2.8%) higher than plan 15
Net margin (6)
OTHER:Nonutilit •39
Net margin 39
Total sales margin change 994
OPERATING:O&M
Decreased payroll -
Decreased benefits 57
Increased contract services: largely RNG (44)
Decreased materials expense 35
Increased company vehicles and work equipment (42)
Decreased travel and entertainment expenses 16
Increased office/facilities expenses (12)
Decreased marketing and public awareness expenses: primarily conservation rebates 152
Increased miscellaneous employee expenses (31)
Increased software expenses (49)
Increased insurance expense (3)
Decreased capital installation credits (10)
Increased uncollectible accounts expense (76)
Decreased other expenses: primarily conservation reimbursements 238
• Total Operation and Maintenance decrease 231
Depreciation •82
Taxes Other •27
Total operating expenses 340
NONOPERATING:
Interest Income •(14)
Other Income (Exp) • SISP/SERP ($68), pension $5, post retirement $25 (39)
(53)
Interest Expense •84
Income Ta • Statutory rate @ 25.74%(351)
• Perms and flow-throughs (26)
(377)
(346)
Net Change 24.3% Increase 988
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2022 5,052$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2022 5,074$
RETAIL:
Price (273)
Volume 1,489 1,216
TRANSPORTATION:
Price (17)
Volume
• Conservation revenue ($306) due to building supply constraints
• Gas sales were 933 Mdk (13.0%) higher than plan; weather 10.8% colder than plan
•Allocation of rate blocks
•Volume was 110 Mdk (2.8%) higher than plan 15
Net margin (2)
OTHER:Nonutilit •5
Net margin 5
Total sales margin change 1,219
OPERATING:O&M
(172)
2
(7)
9
(91)
3
2
157
10
(53)
(14)
(55)
(306)
Increased payroll: primarily payroll costs
Decreased benefits
Increased contract services
Decreased materials expense
Increased company vehicles and work equipment
Decreased travel and entertainment expenses
Decreased office expenses
Decreased marketing and public awareness expenses: primarily marketing incentives
Decreased miscellaneous employee expenses
Increased software expenses
Increased insurance expense
Decreased capital installation credits
Increased uncollectible accounts expense
Decreased other expenses: primarily conservation reimbursements and company org dues 303
• Total Operation and Maintenance increase (212)
Depreciation •4
Taxes Other •25
Total operating expenses (183)
NONOPERATING:
Interest Income •(22)
Other Income (Exp) • SISP/SERP ($173), pension ($56), post retirement $26 (203)
(225)
Interest Expense •103
Income Ta • Statutory rate @ 26.14%(239)
• Perms and flow-throughs (124)
(363)
(485)
Net Change 10.9% Increase 551
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2022 5,625$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE MONTH END/YEAR-TO-DATE COMPARED TO PLAN
2 
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2021 4,035$
RETAIL:
Price • Conservation revenue ($518)(602)
Volume • Gas sales were 983 Mdk (17.8%) lower than plan; weather 13% warmer than plan (1,609) (2,211)
TRANSPORTATION:
Price •48
Volume •Volume was 265 Mdk (7.3%) lower than plan and lower demand charge ($26)(58)
Net margin (10)
OTHER:Nonutilit • No LNG sales due to tank maintenance, partially offset by RNG (72)
Net margin (72)
Total sales margin change (2,293)
OPERATING:O&M
(169)
(110)
(171)
(78)
(41)
10
57
183
(28)
(21)
(12)
22
36
Increased payroll: primarily payroll costs, partially offset by incentives
Increased benefits: primarily medical and dental
Increased contract services: primarily subcontract payments, partially offset by BOD true-up
Increased materials expense
Increased company vehicles and work equipment
Decreased travel and entertainment expenses
Decreased office expenses
Decreased marketing and public awareness expenses: primarily marketing incentives
Increased miscellaneous employee expenses
Increased software expenses
Increased insurance expense
Decreased capital installation credits
Decreased uncollectible accounts expense
Decreased other expenses: primarily reimbursements and charitable donations 135
• Total Operation and Maintenance increase (187)
Depreciation •149
Taxes Other •58
Total operating expenses 20
NONOPERATING:
Interest Income •465
Other Income (Exp) • SISP/SERP ($33), pension $1, post retirement $32 -
465
Interest Expense •134
Income Ta • Statutory rate @ 26.14%438
• Perms and flow-throughs: CIAC ($151)(58)
380
979
Net Change -32.1% Decrease (1,294)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2021 2,741$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
CIAC $481
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2021 329$
RETAIL:
Price •21
Volume • Gas sales were 50 Mdk (1.7%) lower than plan; lower volumes due to 11% warmer weather, offset by annual unbilled volume true-up $775 (77) (56)
TRANSPORTATION:
Price •37
Volume •Volume was 460 Mdk (12.3%) lower than plan and lower demand charge ($26)(78)
Net margin (41)
OTHER:Nonutilit • No LNG sales due to tank maintenance, partially offset by RNG 13
Net margin 13
Total sales margin change (84)
OPERATING:O&M
Increased payroll: primarily payroll costs and incentives (153)
Increased benefits (9)
Decreased contract services 35
Increased materials expense (32)
Increased company vehicles and work equipment (55)
Decreased travel and entertainment expenses 24
Decreased office expenses 3
Decreased marketing and public awareness expenses: primarily marketing incentives 78
Decreased miscellaneous employee expenses 16
Decreased software expenses 70
Increased insurance expense (7)
Decreased capital installation credits 41
Decreased uncollectible accounts expense 83
Increased other expenses (4)
• Total Operation and Maintenance decrease 90
Depreciation •170
Taxes Other •61
Total operating expenses 321
NONOPERATING:
Interest Income •(6)
Other Income (Exp) • SISP/SERP $82, pension ($5), post retirement $35, and other $5 117
111
Interest Expense •72
Income Ta • Statutory rate @ 26.14%(110)
• Perms and flow-throughs (36)
(146)
37
Net Change 83.3% Increase 274
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2021 603$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2021 (1,981)$
RETAIL:
Price • Conservation revenue $185 159
Volume • Gas sales were 160 Mdk (15.6%) lower than plan (251)
(92)
TRANSPORTATION:
Price •39
Volume •Volume was 316 Mdk (11.9%) lower than plan and lower demand charge ($22)(61)
Net margin (22)
OTHER:Nonutilit • No LNG sales due to tank maintenance, partially offset by RNG (65)
Net margin (65)
Total sales margin change (179)
OPERATING:O&M
Increased payroll: primarily payroll costs and incentives (171)
Increased benefits (41)
Increased contract services: primarily subcontract payments (157)
Increased materials expense (59)
Increased company vehicles and work equipment (97)
Decreased travel and entertainment expenses 20
Decreased office expenses 52
Decreased marketing and public awareness expenses: primarily marketing incentives 131
Decreased miscellaneous employee expenses 13
Increased software expenses (36)
Decreased insurance expense -
Decreased capital installation credits 26
Decreased uncollectible accounts expense 124
Decreased other expenses 62
• Total Operation and Maintenance increase (133)
Depreciation •153
Taxes Other •58
Total operating expenses 78
NONOPERATING:
Interest Income •(7)
Other Income (Exp) • SISP/SERP $35, pension ($53), post retirement $32, and other $5 19
12
Interest Expense •24
Income Ta • Statutory rate @ 26.14%17
•Perms and flow-throughs (36)
(19)
17
Net Change -4.2% Decrease (84)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2021 (2,065)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2021 (2,015)$
RETAIL:
Price • Conservation revenue $280 251
Volume • Gas sales were 81 Mdk (7.9%) lower than plan (119)
132
TRANSPORTATION:
Price •20
Volume •Volume was 151 Mdk (6.2%) lower than plan and lower demand charge ($22)(43)
Net margin (23)
OTHER:Nonutilit • No LNG sales due to tank maintenance, partially offset by RNG (61)
Net margin (61)
Total sales margin change 48
OPERATING:O&M
Increased payroll (19)
Decreased benefits 38
Increased contract services (51)
Increased materials expense (37)
Decreased company vehicles and work equipment 1
Decreased travel and entertainment expenses 31
Decreased office expenses 63
Decreased marketing and public awareness expenses 2
Decreased miscellaneous employee expenses 38
Increased software expenses (80)
Increased insurance expense (9)
Decreased capital installation credits 7
Decreased uncollectible accounts expense 158
Increased other expenses (10)
• Total Operation and Maintenance decrease 132
Depreciation •142
Taxes Other •68
Total operating expenses 342
NONOPERATING:
Interest Income •14
Other Income (Exp) • SISP/SERP $30, pension $15, post retirement $32, and other ($2) 75
89
Interest Expense •(13)
Income Ta • Statutory rate @ 26.14% (122)
• Perms and flow-throughs (40)
(162)
(86)
Net Change 15.1% Increase 304
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2021 (1,711)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2021 (1,115)$
RETAIL:
Price 126
Volume
• Conservation revenue $157
• Gas sales were 301 Mdk (20%) higher than plan;
weather 3.2% colder than plan 487
613
TRANSPORTATION:
Price •24
Volume •Volume was 15 Mdk 0.6% hi her than plan, offset b lower demand char e $22 20
Net margin 4
OTHER:Nonutilit • LNG mar in and RNG 64
Net mar in 64
Total sales mar in chan e 553
OPERATING:O&M
Increased pa roll 34
Decreased benefits: primaril WC rate ad 109
Increased contract services 69
Increased materials expense 38
Decreased compan vehicles and work equipment 16
Decreased travel and entertainment expenses 28
Decreased office expenses 29
Increased marketin and public awareness expenses 57
Decreased miscellaneous emplo ee expenses 8
Decreased software expenses 76
Increased insurance expense 21
Decreased uncollectible accounts expense 163
Decreased other expenses: primaril permits fee and timin of capital install credits 284
• Total Operation and Maintenance decrease 494
Depreciation • Timin - pendin depreciation Order to decrease rates 215
Taxes Other •64
Total operatin expenses 343
NONOPERATING:
Interest Income •-
Other Income Exp • SISP/SERP $10 , pension $12, post retirement $35, and other $1 39
39
Interest Expense •9
Income Ta • Statutor rate 26.47%250
• Perms and flow-throu hs 24
(274)
(226)
Net Change 60.1% Increase 670
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2021 (445)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2021 905$
RETAIL:
Price • Conservation revenue ($60)(79)
Volume • Gas sales were 260 Mdk (8.6%) lower than plan (432)
(511)
TRANSPORTATION:
Price •17
Volume •Volume was 128 Mdk (4.5%) higher than plan, offset by lower demand charge ($22)(6)
Net margin 11
OTHER:Nonutilit • LNG margin and RNG -
Net margin -
Total sales margin change (500)
OPERATING:O&M
Increased payroll (53)
Increased benefits (17)
Decreased contract services 35
Decreased materials expense 47
Decreased company vehicles and work equipment 9
Decreased travel and entertainment expenses 27
Decreased office expenses 68
Decreased marketing and public awareness expenses 14
Decreased miscellaneous employee expenses 29
Increased software expenses: network and telecommunications (152)
Increased insurance expense (8)
Decreased uncollectible accounts expense 104
Increased other expenses: primarily permits, partially offset by reimbursements and
timing of capital install credits (4)
• Total Operation and Maintenance decrease 99
Depreciation • Timing- pending depreciation Order to decrease rates (202)
Taxes Other •63
Total operating expenses (40)
NONOPERATING:
Interest Income •-
Other Income (Exp) • SISP/SERP $69, pension $17, post retirement $33, and other $4 127
127
Interest Expense •6
Income Ta • Statutory rate @ 26.47%108
• Perms and flow-throughs 27
135
268
Net Change -30.1% Decrease (272)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2021 633$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2021 4,400$
RETAIL:
Price • Conservation revenue $261 304
Volume • Gas sales were 74 Mdk 1.3% hi her than plan;
weather 9.3% colder than plan 122
182
TRANSPORTATION:
Price •42
Volume •Volume was 102 Mdk 2.9% lower than plan and lower demand char e $22 34
Net margin 8
OTHER:Nonutilit • LNG mar in and RNG 82
Net mar in 82
Total sales mar in chan e (92)
OPERATING:O&M
Increased pa roll 38
Increased benefits 3
Increased contract services 9
Increased materials expense 22
Increased compan vehicles and work equipment 8
Decreased travel and entertainment expenses 17
Decreased office expenses 47
Decreased marketin and public awareness expenses 70
Increased miscellaneous emplo ee expenses 1
Increased software expenses 66
Increased insurance expense 9
Increased uncollectible accounts expense: COVID bucket factors 189
Increased other expenses 6
217
Depreciation
• Total Operation and Maintenance increase
•Timing- pending depreciation filing to decrease rates (210
Taxes Other •9
Total operatin expenses (418)
NONOPERATING:
Interest Income •10
Other Income Exp • SISP/SERP $5, pension $6, and post retirement $35 45
35
Interest Expense •56
Income Ta • Statutor rate 26.47%111
• Perms and flow-throu hs 41
70
161
Net Change -7.9% Decrease (349)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2021 4,051$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2021 5,450$
RETAIL:
TRANSPORTATION:
Net margin 22
OTHER:Nonutility •LNG margin (6)
(1,241)
OPERATING:O&M
Increased payroll
Increased benefits: primarily medical/dental
Decreased contract services
Increased materials expense
Increased company vehicles and work equipment
Decreased travel and entertainment expenses Decreased office expenses
Decreased marketing and public awareness expenses
Decreased miscellaneous employee expenses
Decreased software expenses: timing
Increased insurance expense
Increased uncollectible accounts expenseIncreased other expenses: primarily company org dues (131)
•Total Operation and Maintenance increase (261)
Depreciation •(339)
Taxes Other •16
Total operating expenses (584) NONOPERATING:Interest Income •(23)
Other Income (Exp)• SISP/SERP ($19), pension $3, and post retirement $34 16
(7)
Interest Expense •89
Income Tax •Statutory rate @ 26.47%461
•Perms and flow-throughs (45)
416
498
Net Change -24.3%Decrease (1,327)
2
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2020 3,643$
RETAIL:
Price (1,184)
Volume
•Absence of rate relief ($603), unidentified revenue adj ($193), conservation revenue ($337)
•Gas sales were 4 Mdk (0.1%) lower than plan (29)
(1,213)
TRANSPORTATION:
Price •41
Volume •Volume was 93 Mdk (2.6%) lower than plan and lower demand charge ($39)(49)
Net margin (8)
OTHER:Nonutilit • LNG margin 59
Net margin 59
Total sales margin change (1,162)
OPERATING:O&M
Increased payroll: primarily O&M stretch and incentives (353)
Decreased benefits 51
Decreased contract services: primarily subcontract labor and consulting 126
Decreased materials expense 14
Increased company vehicles and work equipment (13)
Decreased travel and entertainment expenses 44
Increased office/facilities expenses (9)
Decreased marketing and public awareness expenses: primarily marketing incentives 196
Decreased miscellaneous employee expenses 18
Decreased software expenses 87
Increased insurance expense (11)
Decreased uncollectible accounts expense 22
Decreased other expenses: primarily conservation reimbursements, timing of capital install credits
and commission expense 807
• Total Operation and Maintenance decrease 979
Depreciation •111
Taxes Other •57
Total operating expenses 1,147
NONOPERATING:
Interest Income •(61)
Other Income (Exp) • SISP/SERP $108, pension ($3), and post retirement $43 150
89
Interest Expense •178
Income Ta • Statutory rate @ 26.47%(67)
• Perms and flow-throughs: RTA $113 148
81
348
Net Change 9.1% Increase 333
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2020 3,976$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
(In thousands
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2020 247$
RETAIL:
Price 118
Volume
• Unidentified revenue adj ($202), and conservation revenue $70
•Gas sales were 67 Mdk (2.5%) lower than plan; weather 2.9% warmer than plan (133
251
TRANSPORTATION:
Price •29
Volume •Volume was 26 Mdk 0.8% hi her than plan; offset b lower demand char e $38 34
Net margin (5)
OTHER:Nonutilit • LNG mar in 40
Net mar in 40
Total sales mar in chan e (216)
OPERATING:O&M
Increased pa roll: primaril O&M stretch and incentives 410
Decreased benefits 36
Increased contract services 38
Decreased materials expense 24
Increased compan vehicles and work equipment 26
Decreased travel and entertainment expenses 47
Decreased office expenses 19
Increased marketin and public awareness expenses 54
Decreased miscellaneous emplo ee expenses 53
Increased software expenses 99
Increased insurance expense 9
Decreased uncollectible accounts expense 228
Decreased other expenses: primaril co or dues and timin of capital install credits 311
• Total Operation and Maintenance decrease 82
Depreciation •116
Taxes Other •55
Total operatin expenses 253
NONOPERATING:
Interest Income •48
Other Income Exp • SISP/SERP $134 , pension $5, and post retirement $43 86
134
Interest Expense •116
Income Ta • Statutor rate 26.47%5
• Perms and flow-throu hs 13
(18)
(36)
Net Change 0.4% Increase 1
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2020 248$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2020 (1,990)$
RETAIL:
TRANSPORTATION:
Net margin (3)
OTHER:Nonutility •LNG margin (15)
102
OPERATING:O&M
Decreased payroll: primarily unrecorded payroll accrual $617, partially offset by O&M stretch
Decreased benefits: primarily medical/dental
Increased contract services: primarily subcontract labor
Increased materials expense
Decreased company vehicles and work equipmentDecreased travel and entertainment expensesDecreased office expenses
Decreased marketing and public awareness expenses
Decreased miscellaneous employee expenses
Decreased software expenses
Increased insurance expenseDecreased uncollectible accounts expenseIncreased other expenses: primarily conservation reimbursements (122)
•Total Operation and Maintenance decrease 752
Depreciation •102
Taxes Other •111
Total operating expenses 965 NONOPERATING:Interest Income •(24)
Other Income (Exp)•SISP/SERP $83, pension $4, and post retirement $43 131
107
Interest Expense •26
Income Tax •Statutory rate @ 26.47%(318)
•Perms and flow-throughs 26
(292)
(159)
Net Change 45.6%Increase 908
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2020 (2,006)$
RETAIL:
Price • Unidentified revenue adj ($202) and conservation revenue $284 21
Volume • Gas sales were 74 Mdk (8.4%) lower than plan (127)
(106)
TRANSPORTATION:
Price •32
Volume •Volume was 109 Mdk (4.4%) lower than plan (45)
Net margin (13)
OTHER:Nonutilit • LNG margin (11)
Net margin (11)
Total sales margin change (130)
OPERATING:O&M
Increased payroll: primarily O&M stretch (157)
Decreased benefits 47
Decreased contract services 35
Decreased materials expense 12
Decreased company vehicles and work equipment 36
Decreased travel and entertainment expenses 42
Decreased office expenses: primarily office supplies and telephone 109
Decreased marketing and public awareness expenses: primarily marketing incentives 101
Decreased miscellaneous employee expenses 41
Increased software expenses (25)
Increased insurance expense (13)
Decreased uncollectible accounts expense 119
Increased other expenses: primarily conservation reimbursements and
commission exp, partially offset by timing of capital install credits (91)
• Total Operation and Maintenance decrease 256
Depreciation •99
Taxes Other •65
Total operating expenses 420
NONOPERATING:
Interest Income •(13)
Other Income (Exp) • SISP/SERP $76, pension ($45), and post retirement $37 66
53
Interest Expense •(13)
Income Ta • Statutory rate @ 26.47% (87)
• Perms and flow-throughs 33
(54)
(14)
Net Change 13.8% Increase 276
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2020 (1,730)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2020 (1,377)$
RETAIL:
Price •Unidentified revenue adj ($202) and conservation revenue $158 (105)
Volume •Gas sales were 182 Mdk (12.5%) higher than plan 295
190
TRANSPORTATION:
Price •36
Volume •Volume was 313 Mdk (11.7%) lower than plan (76)
Net margin (40)
OTHER:Nonutility •LNG margin (32)
Net margin (32)
Total sales margin change 118
OPERATING:O&M
Increased payroll: primarily O&M stretch (160)
Decreased benefits 27
Decreased contract services 36
Increased materials expense (41)
Decreased company vehicles and work equipment 41
Decreased travel and entertainment expenses 56
Decreased office expenses 38
Decreased marketing and public awareness expenses: primarily marketing incentives and
public awareness 148
Decreased miscellaneous employee expenses 28
Decreased software expenses: timing 145
Increased insurance expense (17)
Decreased uncollectible accounts expense 140
Decreased other expenses: primarily permits/filing fees and timing of regulatory
commission exp, partially offset by conservation reimbursements 302
•Total Operation and Maintenance decrease 743
Depreciation •91
Taxes Other •55
Total operating expenses 889
NONOPERATING:
Interest Income •(16)
Other Income (Exp)•SISP/SERP $80, pension $2, and post retirement $29 114
98
Interest Expense •13
Income Tax •Statutory rate @ 26.47% (296)
•Perms and flow-throughs 25
(271)
(160)
Net Change 61.5%Increase 847
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2020 (530)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2020 1,011$
RETAIL:
•Unidentified revenue adj ($202) and conservation revenue ($104)•Gas sales were 481 Mdk (16.0%) lower than plan, largely commercial (783) (1,163)
TRANSPORTATION:Price •44 Volume •Volume was 402 Mdk (14.1%) lower than plan (86)
Net margin (42)
OTHER:Nonutility •LNG margin (23)
(1,228)
OPERATING:O&M
(14) NONOPERATING:
327 500
Net Change -73.4%Decrease (742)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2020 269$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 29, 2020 4,537$
RETAIL:
TRANSPORTATION:
Net margin 2
OTHER:Nonutility •LNG margin -
(250)
OPERATING:O&M
4
NONOPERATING:
(33)
(36)
Net Change -6.2%Decrease (282)
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2020 5,513$
RETAIL:
TRANSPORTATION:
Net margin (15)
OTHER:Nonutility •LNG margin 3
(1,712)
OPERATING:O&M
(204)
NONOPERATING:
506
554
Net Change -24.7%Decrease (1,362)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2020 4,151$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2019 3,094$
RETAIL:
TRANSPORTATION:
Net margin 11
OTHER:Nonutility •LNG margin 70
750
OPERATING:O&M
(635)
NONOPERATING:
412
484
Net Change 19.4%Increase 599
4
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2019 (714)$
RETAIL:
Price •Increased conservation revenue $515 largely new rates effective Oct 1st,
incorrect plan rates $277, absence of rate relief ($186)437
Volume •Gas sales were 2.3 MMdk (123.4%) higher than plan;
weather 57.5% colder than plan 3,492
3,929
TRANSPORTATION:
Price •5
Volume •
Net margin 33
OTHER:Nonutility •LNG margin 94
Net margin 94
Total sales margin change 4,056
OPERATING:O&M
Increased payroll (4)
Increased benefits (9)
Increased contract services: primarily subcontract (117)
Increased materials expense (12)
Increased company vehicles and work equipment (23)
Increased travel and entertainment expenses (6)
Decreased office expenses: primarily office supplies 50
Increased marketing and public awareness expenses: primarily marketing incentives (76)
Decreased miscellaneous employee expenses 45
Increased software expenses (86)
Increased insurance expense (10)
Decreased uncollectible accounts expense 161
Increased other expenses: primarily timing of conservation reimbursements (382)
•Total Operation and Maintenance increase (469)
Taxes Other •9
Total operating expenses (448)
NONOPERATING:
Interst Income •4
Other Income (Exp)•24
28
Interest Expense •(23)
Income Tax •Statutory rate @ 26.47% (956)
•Perms and flow-throughs (33)
(984)
Net Change 367.5%Increase 2,624
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2019 (1,682)$
RETAIL:
Price •23
Volume •Gas sales were 69 Mdk (6.8%) lower than plan (119)
(96)
TRANSPORTATION:
Price •(43)
Volume •
Net margin (21)
OTHER:Nonutility •LNG margin 46
Net margin 46
Total sales margin change (71)
OPERATING:O&M
Decreased payroll 132
Decreased benefits 35
Increased contract services: primarily subcontract (77)
Increased materials expense (19)
Increased company vehicles and work equipment (6)
Decreased travel and entertainment expenses 1
Increased office/facilities expenses (59)
Increased marketing and public awareness expenses: primarily marketing incentives (107)
Decreased miscellaneous employee expenses 29
Increased software expenses: timing (80)
Decreased insurance expense 3
Decreased uncollectible accounts expense 179
Decreased other expenses: primarily timing of conservation reimbursements and
company org dues, partially offset by capital install credits 155
•Total Operation and Maintenance decrease 186
Depreciation •24
Taxes other •18
Total operating expenses 228
NONOPERATING:
Other income •Lower return on pension trust investments (106)
Net interest •23
Income Tax •Statutory rate @ 26.47% (20)
•Perms and flow-throughs 14
(89)
Net Change 4.0%Increase 68
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2019 (1,614)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2019 (1,529)$
RETAIL:
•Gas sales were 372 Mdk (28.6%) lower than plan; timing of plan volumes (584)
(535)
TRANSPORTATION:
Price •(17)
Volume •Volume was 160 Mdk (6.6%) higher than plan, offset by lower demand charge ($39k)(14)
Net margin (31)
OTHER:Nonutility •LNG margin 70
(496)
OPERATING:O&M
•Total Operation and Maintenance decrease 324
346
NONOPERATING:
106
Net Change -2.9%Decrease (44)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2019 (1,573)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2019 (894)$
RETAIL:
TRANSPORTATION:
Net margin (27)
OTHER:Nonutility •LNG margin 77
(13)
OPERATING:O&M
•Total Operation and Maintenance increase (263)
(292)
NONOPERATING:
57
Net Change -27.7%Decrease (248)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2019 (1,142)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2019 177$
RETAIL:
TRANSPORTATION:
Net margin (21)
OTHER:Nonutility •LNG margin 52
(303)
OPERATING:O&M
Decreased payroll
Decreased benefits
Increased contract services
Increased materials expense
Increased company vehicles and work equipment
Decreased travel and entertainment expenses
Decreased office expenses: primarily LNG fuel
Increased marketing and public awareness expenses
Increased miscellaneous employee expenses
Decreased software maintenance expenses: timing
Increased insurance expense
Decreased uncollectible accounts expense
Decreased other expenses: primarily reimbursements, co org dues, and
timing of capital install credits, partially offset by permits/filing fees 96
•Total Operation and Maintenance decrease 228
267
NONOPERATING:
74
Net Change 21.5%Increase 38
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2019 215$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2019 2,292$
RETAIL:
TRANSPORTATION:
Net margin (20)
OTHER:Nonutility •LNG margin 33
3,222
OPERATING:O&M
•Total Operation and Maintenance decrease 431
391
NONOPERATING:
(822)
Net Change 121.8%Increase 2,791
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2019 3,590$
RETAIL:
TRANSPORTATION:
Net margin (9)
OTHER:Nonutility •LNG margin 65
1,255
OPERATING:O&M
•Total Operation and Maintenance decrease 71
72
NONOPERATING:
(209)
Net Change 31.1%Increase 1,118
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2018 2,201$
RETAIL:
Price 88
Volume
1,237
1,325
TRANSPORTATION:
Price (48)
Volume
•
•Gas sales were 711 Mdk (17.1%) higher than plan;
weather was 9% colder than plan
•Allocation of rate blocks ($45)
•Volume was 326 Mdk (10.1%) higher than plan 71
Net margin 23
OTHER:Nonutility •LNG margin 66
Net margin 66
Total sales margin change 1,414
OPERATING:O&M
Increased payroll: primarily increased payroll (126)
Increased benefits (2)
Increased contract services: primarily subcontract (277)
Increased materials expense (12)
Increased company vehicles and work equipment (18)
Decreased travel and entertainment expenses 1
Decreased office expenses 40
Increased marketing and public awareness expenses: primarily marketing incentives (146)
Decreased miscellaneous employee expenses 12
Decreased software maintenance expenses 153
Increased prepaid insurance amortization (41)
Decreased uncollectible accounts expense 64
Decreased other expenses: primarily reimbursements 76
•Total Operation and Maintenance increase (276)
Depreciation •Lower rates effective 1/1/18 165
Taxes other •(31)
Total operating expenses (142)
NONOPERATING:
Other income •53
Net interest •45
Income Tax •Income before tax greater than plan (329)
•Statutory rate @ 24%-
•Permanent items: return to accrual $144 119
(112)
Net Change 52.7%Increase 1,160
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2018 (415)$
RETAIL:
Price •Timing of tax reform ($283), allocation of rate blocks ($75)(344)
Volume •Gas sales were 530 Mdk (29.4%) higher than plan;
weather was 16.5% colder than last year 899
555
TRANSPORTATION:
Price •Timing of tax reform ($23), allocation of rate blocks ($32)(55)
Volume •
Net margin 10
OTHER:Nonutility •LNG margin 68
Net margin 68
Total sales margin change 633
OPERATING:O&M
Increased payroll (72)
Increased benefits (14)
Decreased contract services 82
Decreased materials expense 1
Increased company vehicles and work equipment (17)
Increased travel and entertainment expenses (24)
Increased office/facilities expenses (32)
Increased marketing and public awareness expenses (82)
Decreased miscellaneous employee expenses: primarily professional org dues 111
Decreased software maintenance expenses 30
Increased prepaid insurance amortization (4)
Decreased uncollectible accounts expense 72
Increased other expenses (23)
•Total Operation and Maintenance decrease 28
Depreciation •Lower rates effective 1/1/18 154
Taxes other •(22)
Total operating expenses 160
NONOPERATING:
Other income •Lower SISP returns (190)
Net interest •84
Income Tax •Income before tax greater than plan (165)
•Statutory rate @ 24% -
•Permanent items: State flow through (66)
(337)
Net Change 109.9%Increase 456
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2018 (1,493)$
RETAIL:
TRANSPORTATION:
Net margin 6
OTHER:Nonutility •LNG margin 42
(4)
OPERATING:O&M
•Total Operation and Maintenance decrease (141)
(3)
NONOPERATING:
56
Net Change 3.3%Increase 49
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2018 (1,444)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2018 (1,238)$
RETAIL:
TRANSPORTATION:
•Timing of tax reform ($367), conservation revenue $121
•Gas sales were 75 Mdk (7.8%) lower than plan
•Timing of tax reform ($117), allocation of rate blocks $59
•Volume was 304 Mdk (14.5%) higher than plan 82
Net margin 24
OTHER:Nonutility •LNG margin 33
(347)
OPERATING:O&M
•Total Operation and Maintenance decrease (118)
32
NONOPERATING:
176
Net Change -11.2%Decrease (139)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2018 (1,377)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2018 (523)$
RETAIL:
TRANSPORTATION:
Net margin 9
OTHER:Nonutility •LNG margin 3
(1,200)
OPERATING:O&M
•Total Operation and Maintenance decrease 322
528
NONOPERATING:
231
Net Change -84.3%Decrease (441)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2018 (964)$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2018 372$
RETAIL:
TRANSPORTATION:
Net margin 17
OTHER:Nonutility •LNG margin 23
246
OPERATING:O&M
•Total Operation and Maintenance decrease 96
407
NONOPERATING:
(193)
Net Change 123.7%Increase 460
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2018 832$
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2018 2,400$
RETAIL:
TRANSPORTATION:
Net margin (7)
OTHER:Nonutility •LNG margin 39
750
OPERATING:O&M
•Total Operation and Maintenance decrease 220
245
NONOPERATING:
(415)
Net Change 24.2%Increase 580
4
(In thousands)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2018 3,904$
RETAIL:
TRANSPORTATION:
Net margin 30
OTHER:Nonutility •LNG margin $46 32
(682)
OPERATING:O&M
•Total Operation and Maintenance decrease (282)
(285)
NONOPERATING:
261
Net Change -18.1%Decrease (706)
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2017 1,720$
RETAIL:
• Miscellaneous revenue 87
Price • Rate relief $272, absence of L&U $131, RS plan blended rate $102 464
Volume • Gas sales were 23 Mdk (0.6%) higher than plan;
weather was 9.7% warmer than normal 57
608
TRANSPORTATION:
Price • Reduced rate relief ($128), block allocation $14 (114)
Volume •Volume was 54 Mdk (1.6%) higher than plan 18
Net margin (96)
OTHER:Nonutilit • LNG margin 18
Net margin 18
Total sales margin change 530
OPERATING:O&M • Operation and Maintenance:
~ Increased payroll: primarily incentives (482)
~ Decreased benefits: primarily SISP 92
~ Decreased contract services: primarily subcontract 243
~ Decreased materials expense 24
~ Increased company vehicles and work equipment (6)
~ Increased travel and entertainment expenses (5)
~ Decreased office expenses 56
~ Decreased marketing and public awareness expenses 9
~ Increased miscellaneous employee expenses (17)
~ Decreased software maintenance expenses 145
~ Increased prepaid insurance amortization (10)
~ Decreased uncollectible accounts expense 51
~ Increased other expenses (34)
Total Operation and Maintenance decrease 66
Depreciation •75
Taxes other •14
Total operating expenses 155
NONOPERATING:
Other income •(109)
Net interest •59
Income Ta • Statutory rate @ 37% (Income before tax greater than plan) (235)
•PB 28 $50 62
(223)
Net Change 26.9% Increase 462
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED NOVEMBER 30, 2017 2,182$
INTERMOUNTAIN GAS COMPAN
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED OCTOBER 31, 2017 (267)$
RETAIL:
TRANSPORTATION:
Net margin (17)
OTHER:Nonutility •LNG margin 9
2,076
OPERATING:O&M •Operation and Maintenance:
Total Operation and Maintenance decrease (218)
(119)
NONOPERATING:
(747)
Net Change 453.2%Increase 1,210
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED AUGUST 31, 2017 (2,233)$
RETAIL:
TRANSPORTATION:
Net margin 10
OTHER:Nonutility •LNG margin 12
1,400
OPERATING:O&M •Operation and Maintenance:
Total Operation and Maintenance decrease 360
428
NONOPERATING:
(1,454)
Net Change 16.7%Increase 374
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JULY 31, 2017 (1,738)$
RETAIL:
TRANSPORTATION:
Net margin 17
OTHER:Nonutility •LNG margin 1
566
OPERATING:O&M •Operation and Maintenance:
Total Operation and Maintenance decrease 776
873
NONOPERATING:
(698)
Net Change 42.6%Increase 741
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2017 (1,132)$
RETAIL:
TRANSPORTATION:
Net margin (19)
OTHER:Nonutility •LNG margin 14
(204)
OPERATING:O&M •Change due to (higher) lower expenses in:
291
NONOPERATING:
(107)
Net Change -1.8%Decrease (20)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED MAY 31, 2017 (1,152)$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2017 1,034$
RETAIL:
•Miscellaneous revenue (48)
Price •Allocation of GS rate blocks ($91); RS $115; rate relief ($590)(566)
Volume •Gas sales were 91 Mdk (3.3%) lower than plan (198)
(812)
TRANSPORTATION:
Price •Allocation of rate blocks (102)
Volume •
Net margin 16
OTHER:Nonutility •LNG margin 3
Net margin 3
Total sales margin change (793)
OPERATING:O&M •Change due to (higher) lower expenses in:
Benefits- SISP/pension $58 116
Contract Services- timing of consulting $74 85
Office facilities 40
Misc employee benefits- reclass prof org dues $75 92
Software maintenance- timing (69)
Uncollectible accounts expense 65
Other- reclass of prof org dues ($75), permits $108 48
Depreciation •31
Taxes other •26
Total operating expenses 434
NONOPERATING:
Other income •3
Net interest •31
Income Tax •Statutory rate @ 37% (Income before tax lower than plan)120
•APB 28 $36, ITC ($26), other ($10)(0)
154
Net Change 19.8%Decrease (205)
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED APRIL 30, 2017 829$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2017 1,837$
RETAIL:
•Miscellaneous revenue (13)
Price •Allocation of GS rate blocks ($26)(22)
Volume •Gas sales were 1.0 MMdk (26.8%) higher than plan 1,614
1,579
TRANSPORTATION:
Price •Allocation of rate blocks (27)
Volume •
Net margin (45)
OTHER:Nonutility •LNG margin 8
Net margin 8
Total sales margin change 1,542
OPERATING:O&M •Change due to (higher) lower expenses in:
Benefits- SISP $74, med/den $25, 401K $25 135
Contract Services- legal fees $21, subcontract $20 44
Office facilities expense- office supplies ($45), software ($25), postage $31 (49)
Misc employee benefits 33
Software maintenance- timing 54
Uncollectible accounts expense (91)
Other- timing of co org dues ($106), reimbursements $22, donations $13 (70)
Depreciation •16
Taxes other •(9)
Total operating expenses 63
NONOPERATING:
Other income •2
Net interest •5
Income Tax •Statutory rate @ 37% (Income before tax greater than plan)(596)
•Performance share adj ($126), perms & flowthrough $97 (47)
(636)
Net Change 52.7%Increase 969
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED FEBRUARY 28, 2017 2,806$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN
4
PLAN EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2017 3,981$
RETAIL:
•Miscellaneous revenue (33)
Price •Allocation of GS rate blocks ($57)(53)
Volume •Gas sales were 2.1 MMdk (33.3%) higher than plan;
weather was 28.9% colder than normal 3,284
3,198
TRANSPORTATION:
Price •Allocation of rate blocks (49)
Volume •
Net margin (6)
OTHER:Nonutility •LNG margin 17
Net margin 17
Total sales margin change 3,209
OPERATING:O&M •Change due to (higher) lower expenses in:
Payroll- premium time ($50), vacation ($69)(131)
Benefits- SISP $38, med/den $23 75
Office facilities expense- office supplies $22, network circuit $20 52
Software maintenance- timing (320)
Uncollectible accounts expense (93)
Other- timing of co org dues $139 174
Depreciation •6
Taxes other •17
Total operating expenses (220)
NONOPERATING:
Other income •2
Net interest •(6)
Income Tax •Statutory rate @ 37% (Income before tax greater than plan)(1,104)
•APB 28 $205, 39.81% vs 37% ($84), flowthrough ($28)89
(1,019)
Net Change 49.5%Increase 1,970
ACTUAL EARNINGS (LOSS) FOR THE MONTH ENDED JANUARY 31, 2017 5,951$
INTERMOUNTAIN GAS COMPANY
NATURAL GAS DISTRIBUTION EARNINGS ANALYSIS
FOR THE CURRENT MONTH COMPARED TO PLAN