20230620Technical Hearing Exhibits.pdf

Professional Qualifications
Of
Michael LouisProgramManager-Engineering
Idaho Public Utilities Commission
EDUCATION
Mr.Louis received his B.S.and M.S.degrees in IndustrialEngineeringwithconcentrationsinmanufacturingsystemsandengineeringeconomicsfromPurdueUniversityin1985and1992,respectively.He also received his Masters in Public Policy andAdministrationatBoiseStateUniversityin2005.In additiontohisformaleducation,Mr.Louis has attended Michigan StateUniversityInstituteofPublicUtilitiesAnnualRegulatoryStudiesProgram,NARUC Utility Rate School,and Electricity GridSchool.
BUSINESS EXPERIENCE
Mr.Louis is currently the Staff Engineering ProgramManagerovertheEngineeringSectionattheIdahoPublicUtilitiesCommissionwherehehassupervisedStaffandworked on
a variety of cases to regulate electrio,natural gas,and waterutilities.His assignments and responsibilities include casesinvolvingprudencedeterminationofmajorutilityinvestmentsandpowersupplycost,integrated resource plans,costadjustmentmechanisms,reviews of power purchase agreements andcustomerspecialcontracts,demand-side management,sales ofutilitiesandtheirassets,avoided cost ratemaking for PURPA,class and jurisdictional cost allocation using cost of serviceprinciples,rate design,and a variety of engineering studiesinvolvingthedesignandoperationofpublicutilitysystems,
Mr.Louis'work experience also includes 18 years ofindustrial/commercial practice at General Motors,Hewlett-Packard,Jabil Circuit,and Albertsons Companies developing,managing,and improving manufacturing systems and operations,planning processes,and supply chains.He has also spent sixyearsatBoiseStateUniversitywhereheadministratedandconductedenergypolicyresearchastheAssistantDirectoroftheEnergyPolicyInstituteandtaughtclassesinprogramandprojectmanagementandEnergyPolicyintheDepartmentofPublicPolicyandAdministration.
Exhibit No.101
EXHIBIT Case No.INT-G-22-075/Lou s,Staff
Chad M.Stokes (OSB No.004007)
Cable Huston LLP
1455 SW Broadway Suite 1500
Portland,OR 97201
Telephone:[phone]
[e-mail]
ATTORNEYS FOR ALLIANCE OF WESTERN ENERGY CONSUMERS
BEFORE THE IDAHO PUBLIC UTILITY COMMISSION
IN THE MATTER OF THE APPLICATION )CASE NO.INT-G-22-07
OF INTERMOUNTAIN GAS COMPANY FOR)
AUTHORITY TO INCREASE ITS RATES )AND CHARGES FOR NATURAL GAS )SERVICE IN THE STATE OF IDAHO )
EXHIBIT 201 TO ACCOMPANY THE
SETTLEMENT TESTIMONY OF BRADLEY G.MULLINS
EXHIBIT
ME AnalyticS Bradley Mullins
Principal ConsultantENERGY&UTILITIES [e-mail]
MW Analytics is the professional practice of Bradley Mullins,a consultant and expert witness thatrepresentsutilitycustomersinregulatoryproceedingsbeforestateutilitycommissionsthroughoutthewesternUnitedStates.Since starting MW Analytics in 2013,Mr.Mullins has sponsored expertwitnesstestimonyinover100regulatoryproceedingsonavarietyofsubjectmatters,includingrevenuerequirements,regulatory accounting,rate development,and new resource additions.MWAnalyticsalsoassistsclientsthroughinformalregulatory,legislative and energy policy matters.Inadditiontoprovidingregulatoryservices,MW Analytics also provides advisory and other energyconsultingservices.
Education
Master of Accounting,Tax Emphasis,University of Utah
Bachelor of Finance,University of Utah
Bachelor of Accounting,University of Utah
Relevant Prior Experience
PacifiCorp,Portland,OR:Net Power Cost Consultant 2010 -2013
Analyst involved in power cost modeling and forecasting
Responsible for preparing power cost forecasts,supporting testimony for regulatory filings,preparing annual power cost deferral filings,and developingqualifying facility avoided costcalculations
Deloitte,San Jose,CA:Tax Senior 2007 -2009
Staff accountant responsible for preparing corporate tax returns for multinational corporateclientsandpartnershipreturnsforhedgefundclients
Joined to national tax practice specializing research and development tax credit studies
RegulatoryAppearances
Docket Party Topics
Caesars
In re Joint Application ofNevada Power Company d/b/a NV Energyand SeErvntceeleC·
Sierra Pacific Power Company d/b/a NV Energyfor approvalofthefourth MGM Resorts'Resourceamendmenttoits2021JointIntegratedResourcePlan,PUC Nv.Docket No.PlanningInternational;22-11032.Nevada Resorts
Association
Caesars
In re Joint Application ofNevada Power Company d/b/a NV Energy and SeErviceeleC·
Sierra Pacific Power Company d/b/a NV Energyfor approval ofthe Third MGM Resorts'TransportationAmendmenttoits2021JointIntegratedResourcePlan.,PUC Nv.Docket No.ElectrificationInternational;22-09006.Nevada Resorts
Association
Alliance ofInrePortlandGeneralElectricCompany,Advice No.22-18 New Schedule Regulatory151WildfireMitigationCostRecovery,Or.PUC Docket No.UE 412.Western Energy AccountingConsumers
CASE NO.INT-G-22-07
Tietotie 2,Suite 208 |FI-90460,Oulunsalo Finland B.MULLINS,Di
EXHIBITNO.201
PAGE 1 OF 8
Docket Party Topics
Alliance ofInrePacifiCorp,Automatic Adjustment Clause for Wildfire Protection Plan Regulatory
Costs,Or.PUC Docket No.UE 407.Western Energy AccountingConsumers
In re Portland General Electric Company,Application for Authority to Alliance of RegulatoryAmortizeDeferredAmountsRelatedto2020and2021WesternEnergyAccountingWildfireandIceStormEmergencyEvents,Or.PUC Docket No.UE 408.Consumers
Alliance ofInrePactyiCorp2021PowerCostAdjustmentMechanism,Or.PUC Docket Power CostWesternEnergyNo.UE 404.DeferralConsumers
Alliance ofInrePortlandGeneralElectricCompany,2021 Annual Power Cost Variance Power CostWesternEnergyMechanism,Or.PUC UE 406 DeferralConsumers
Alliance ofInrePortlandGeneralElectricCompany,Application Regarding Western Energy Regulatory
Amortization ofBoardman Deferral,Or.PUC Docket No.UE 410.AccountingConsumers
In re the application ofSierra Pacific Power Company d/b/a NV Energy for ne
authority to adjust its annual revenue requirement for general rates charged Caesars Revenue
to all classes of electric customers and for reliefproperly related thereto'Enterprise Requirement
PUC Nv.Docket No.22-06014.Services,LLC
In re the Application ofDominion Energy Utah to Increase Distribution Nucor Steel-Cost of Service,
Rates and Charges and Make TariffModyications Ut.PSC Docket No.22-Utah Rate Spread and
057-03.Rate Design
In re Joint Application ofNevada Power Company d/b/a NV Energy("NPC")and Sierra Pacific Power Company d/b/a NV Energy ("SPPC")for Wynn Lasapprovaltomergeintoasinglecorporateentity,to transfer Certificates of Vegas,LLC and MergerPublicConvenienceandNecessity("CPC")685 Sub 20,688,and 688 Sub 6 Smart EnergyfromSPPCtoNPC,and to consolidate generation assets,PUC Nv.Docket Alliance
No.22-03028,
Alliance ofInrePugetSoundEnergyRequestsforaGeneralRateRevision,Wa.UTC RevenueWesternEnergyDocket.UE-220026 (cons.).RequirementConsumers
In re Northwest Natural Gas Company,dba,NW Natural,Updated Alliance of Power CostDepreciationStudyPursuanttoOAR860-027-0350,Or.PUC Docket No.UM Western Energy Modeling2214Consumers
Alliance of RevenueInrePortlandGeneralElectricCompany,2023 Annual Update Tariff Western Energy Requirement /Schedule 125,Or.PUC Docket No.UE 402.Consumers Cost of Service
Alliance ofInrePacifiCorpd.b.a Pacific Power,Request for a General Rate Revision,RevenueWesternEnergyOr.PUC Docket No.UE 399.RequirementConsumers
In re the Joint Application ofNevada Power Company d/b/a NV Enery and
Sierra Pacific Power Company d/b/a NV Energy for approvalofthecost Alliance of Single-IssuerecoveryoftheregulatoryassetsrelatingtothedevelopmentandWesternEnergyRateFilingimplementationoftheirJointNaturalDisasterProtectionPlan.,PUC NV.Consumers
Docket No.22-03006.
Alliance ofInrePacifiCorpdb.a.Pacific Power,2023 Transition Adjustment Power CostWesternEnergyMechanism,Or.PUC Docket No.UE 400.ModelingConsumers
Alliance of RevenueInreCascadeNaturalGasCorporation,Requestfor a General Rate Western Energy Requirement /Revision,Wa.UTC Docket No.UG-210755 Consumers Cost of Service
Alliance of RevenueInreNorthwestNaturalGasCompany,dba NW Natural,Request for A Western Energy Requirement /General Rate Revision,Or.PUC.Docket No.UG 435 Consumers Cost of Service
CASE NO.INT-G-22-07
MW Analytics B.MULLINS,Di
"-EXHIBITNO.201
PAGE 2 OF 8
Docket Party Topics
In re Formal Complaint of Tree Top Inc.against Cascade NaturalGas OverrunCorporation,Wa.UTC Docket No.UG-210745 Tree Top,Inc.Entitlement
In re Northwest NaturalGas Company,dba NW Natural,Requestfor Alliance of AffiliatedApprovalofanAffiliatedInterestAgreementwithLexingtonRenewables,Western Energy InterestLLC,Or.PUC.Docket No.UI 451.Consumers
Alliance of RevenueInreAvistaCorporation,Request for a General Rate Revision,Or.PUC
Docket No.UG 433 Western Energy Requirement /
Consumers Cost of Service
Alliance ofInrePacifiCorpPowerCostOnlyRateCase,Wa.UTC Docket No.UE-Power Cost210402.Western Energy ModelingConsumers
Alliance of RevenueInrePactyiCorpLimitedIssueRateFiling,Wa.UTC Docket No.UE-210532.Western Energy Requirement /
Consumers Settlement
In re the Application ofRocky Mountain Power for Authority to Increase Its PacifiCorp Idaho RevenueRatesandChargesinIdahoandApprovalofProposedElectricServiceIndustrialRequirement /Schedules andRegulations,Id.PUC Case No.PAC-E-21-07.Customers Settlement
Alliance ofInrePortlandGeneralElectric,Request for a General Rate Revision,Power CostOr.PUC Docket No.UE 394.Western Energy ModelingConsumers
In re Joint Application of Nevada Power Company d/b/a NV Energy and
Sierra Pacific Power Company d/b/a NV Energyfor approvalof their Nevada Resort TransportationEconomicRecoveryTransportationElectrificationPlanfortheperiod2022-Association Electrification
2024,PUC Nv.Docket No.21-09004
Alliance ofInrePacifiCorp,dba Pacific Power,2020 Power Cost Adjustment Power Cost
Mechanism,Or.PUC Docket No.UE 392.Western Energy DeferralConsumers
In re the Application ofRocky Mountain Power for Authority to Decrease
Current Rates by $14.9 Million to Refund DeferredNet Power Costs Under WyomingTariffSchedule95EnergyCostAdjustmentMechanismandtoDecreaseIndustrialEnergy DeerCost
Current Rates by $166 Thousand Under TariffSchedule 93,REC and SO2 Consumers
Revenue Adjustment Mechanism,Wy.PSC Docket No.20000-599-EM-2l .
Alliance ofInrePortlandGeneralElectric2021AnnualUpdateTariffSchedule125,Or.Power CostPUCDocketNo.UE 391.Western Energy ModelingConsumersInreJointApplicationofNevadaPowerCompanyd/b/a NV Energy and Wynn LasSierraPacificPowerCompanyd/b/a NV Energyfor approvalofa regulatory Vegas,LLC·Single-Issueassetaccounttorecovercostsrelatingtothedevelopmentand'
implementation oftheir Joint Natural Disaster Protection Plan,PUC NV.Sma Energy Rate Filing
Docket No.21-03004.
Alliance ofInrePacifiCorpdb.a.Pacific Power,2022 Transition Adjustment Power CostMechanism,Or.PUC Docket No.UE 390.Western Energy ModelingConsumers
Alliance ofInreAvista2020GeneralRateCase,Wa.U.T.C.Docket No.UE-200900 RevenueWesternEnergy(Cons.).RequirementConsumers
Wynn LasInreNVEnergy's Fourth Amendment to Its 2018 Joint Integrated Resource Vegas,LLC;TransmissionPlan,PUC Nv.Docket No 20-07023.Smart Energy Planning
Alliance
Alliance ofInReCascadeNaturalGasCorporation,2020 General Rate Case,RevenueWesternEnergyWa.U.T.C.Docket No.UG-200568 RequirementConsumers
CASE NO.INT-G-22-07MRÏgkSB.MULLINS,Di
EXHIBITNO.20l
PAGE 3 OF 8
Docket Party Topics
Alliance ofInreCascadeNaturalGasCorporation,Petition to File Depreciation Study,DepreciationWesternEnergyOr.PUC Docket No.UM 2073 RatesConsumers
In re the Application ofRocky Mountain Power for Authority to Increase
Current Rates By $7.4 Million to Recover DeferredNet Power Costs Under Wyoming Power CostTariffSchedule95EnergyCostAdjustmentMechanismandtoDecreaseIndustrialEnergyDeferralCurrentRatesby$604 Thousand Under TariffSchedule 93,Rec and So2 Consumers
Revenue Adjustment Mechanism,Wy.PSC Docket No.20000-582-EM-20
In re the Complaint of Willamette Falls Paper Company and West Linn Paper Willamette Falls Consumer Direct
Company against Portland General Electric Company,Or.PUC Docket No.Access,TariffPaperCompanyUM2107Dispute
In re The Application ofRocky Mountain Power for Authority to Increase its
Retail Electric Service Rates by Approximately $7.1 Million Per Year or 1.1 Wyoming Power CostPercent,to Revise the Energy Cost Adjustment Mechanism,and to Industrial Energy ModelingDiscontinueOperationsatChollaUnit4,Wy.PSC Docket No.2000-578-ER-Consumers
20
Alliance of Revenue
Avista Corporation 2021 General Rate Case,Or.PUC Docket No.UG 389 Western Energy Requirement,
Consumers Rate Design
Alliance of RevenueInreNWNaturalRequestforaGeneralRateRevision,Or.PUC Docket No.
UG 388 Western Energy Requirement,
Consumers Rate Design
In re PacifiCorp,Request to Initiate an Investigation ofMulti-Jurisdictional Alliance of JurisdictionalIssuesandApproveanInter-Jurisdictional Cost Allocation Protocol,Western Energy AllocationOr.PUC,UM 1050.Consumers
RevenueAllianceofInrePugetSoundEnergy2019GeneralRateCase,Wa.UTC Docket No.UE Requirement,Western Energy190529.Coal RetirementConsumersCosts
Alliance of RevenueAvistaCorporation2020GeneralRateCase,Wa.UTC Docket No.UE-Western Energy Requirement,190334 (Cons.).Consumers Rate Design
Alliance ofInreCascadeNaturalGasCorporationApplicationforApprovalofaSafetyWesternEnergy Ratemaking
Cost Recovery Mechanism,Or.PUC Docket No.UM 2026.PolicyConsumers
Alliance of RevenueInreAvistaCorporation,Requestfor a General Rate Revision,Or.PUC Western Energy Requirement,Docket No.UG 366.Consumers Rate Design
Alliance ofInrePortlandGeneralElectric,2020 Annual Update Tariff(Schedule 125),Power CostWesternEnergyOr.PUC Docket No UE 359.ModelingConsumers
Alliance ofInrePacifiCorp2020TransitionAdjustmentMechanism,Or.PUC Docket Power CostWesternEnergyNo.UE 356.ModelingConsumers
Alliance ofInrePacifiCorp2020RenewableAdjustmentClause,Or.PUC Docket No.Single-IssueWesternEnergyUE352.Rate FilingConsumers
Alliance of Revenue2020JointPowerandTransmissionRateProceeding,Bonneville Power Western Energy Requirement,Administration,Case No.BP-20.Consumers Policy
In the Matter of the Application ofMSGLas Vegas,LLC for a Proposed
.Madison Square Customer DirectTransactionwithaProviderofNewElectricResources,PUC Nv.Docket No.Garden Access18-10034
CASE NO.INT-G-22-07
B.MULLINS,DiEXHIBITNO.201
PAGE 4 OF 8
Docket Party Topics
Alliance of RevenuePugetSoundEnerg2018ExpeditedRateFiling,Wa.UTC Dockets UE-Western Energy Requirement,180899/UG-180900(Cons.).Consumers Settlement
Georgia Pacific Gypsum LLC's Application to Purchase Enery,Capacity'Customer Directand/or AncillaryServices from a ProviderofNew Electric Resources,PUC Georgia Pacific AccessNv.Docket No.18-09015.
Joint Application ofNevada Power Company d/b/a NV Energyfor approvaloftheir2018-2038 Triennial Integrated Resource Plan and 2019-2021 Smart Energy Resource
Energ Supply Plan,PUCN Docket No.18-06003.Alliance Planning
Alliance of RevenueInreCascadeNaturalGasCorporationRequestforaGeneralRateRevision,Western Energy Requirement,Or.PUC,Docket No.UE 347.Consumers Rate Design
Alliance of RevenueInrePortlandGeneralElectricCompanyRequestforaGeneralRateWesternEnergyRequirement,Revision,Or.PUC Docket No UE 335.Consumers Rate Design
Alliance of RevenueInreNorthwestNaturalGasCompany,dba NW Natural,Request for a Western Energy RequirementGeneralRateRevision,Or.PUC Docket No.UG 344.'
Consumers Rate Design
..Northwest RevenueInreCascadeNaturalGasCorporationRequestforaGeneralRateRevision,Industrial Gas RequirementWa.UTC,Docket No.UE-170929..
'
Users Rate Design
In the Matter ofHydro One Limited,Application for Authorization to Alliance ofExerciseSubstantialInfluenceoverthePoliciesandActionsofAvistaWesternEnergy MergerCorporation,Or.PUC,Docket No.UM 1897.Consumers
Utah IndustrialApplicationofRockyMountainPowerforApprovalofaSigmficantEnergyEnergy New ResourceResourceDecisionandVoluntaryRequestforApprovalofResourceConsumers,&AdditionDecision,Ut.PSC Docket No.17-035-40 Utah Associated
Energy Users
In re PacifiCorp,dba Rocky Mountain Power,for a CPCN and Binding PacifiCorp Idaho
Ratemaking Treatment for New Wind and Transmission Facilities,Id.PUC Industrial New Resoonrce
Case No.PAC-E-17-07 Customers
Alliance ofInrePacifiCorp,dba Pacific Power,2016 Power Cost Adjustment Power CostWesternEnergyMechanism,Or.PUC,Docket No.UE 327.DeferralConsumers
BoiseInrePacifiCorp2016PowerCostAdjustmentMechanism,Wa.UTC Docket Power CostNo.UE-170717 Whitepaper'DeferralLLC
Industrial
Customers of
Northwest RevenueInreAvistaCorporation2018GeneralRateCase,Wa.UTC Dockets UE-Utilities,&Requirement170485andUG-170486 (Consolidated).'Northwest Rate Design
Industrial Gas
UsersApplicationofNevadaPowerCompanyd/b/a NV Energy for authority to
adjust its annual revenue requirement for general rates charged to all classes Smart Energy Revenueofelectriccustomersandforreliefproperlyrelatedthereto,PUCN.Docket Alliance RequirementNo.17-06003.
In re the Application ofRocky Mountain Power for Authority to DecreaseCurrentRatesby$15.7 Million to Refund DeferredNet Power Costs UnderTariffSchedule95EnergyCostAdjustmentMechanismandtoDecrease Wyoming Power CostCurrentRatesBy$528 Thousand Under TariffSchedule 93,REC and SO2 Industrial Energy DeferralConsumersRevenueAdjustmentMechanism,Wy.PSC,Docket No.20000-5 I 4-EA-17(Record No.14696).
CASE NO.INT-G-22-07RMSMSB.MULLINS,Di
EXHIBIT NO.201
PAGE 5 OF 8
Docket Party Topics
Industrial
Customers of
Northwest RevenueInrethe2018GeneralRateCaseofPugetSoundEnergy,Wa.UTC,Docket Utilities,&Requirement,No.UE-170033 (Cons.)·Northwest Rate Design
Industrial Gas
Users
Industrial
In re PacifiCorp,dba Pacryic Power,2018 Transition Adjustment Customers of Power Cost
Mechanism,Or.PUC,Docket No.UE 323.Northwest Modeling
Utilities
Industrial RevenueInrePortlandGeneralElectricCompany,Request for a General Rate Customers of
Revision,Or.PUC,Docket No.UE 319.Northwest Requirement,
Rate DesignUtilities
Industrial
In re Portland General Electric Company,Application for Transportation Customers of Electric Vehicle
Electrification Programs,Or.PUC,UM l811.Northwest Charging
Utilities
Industrial
In re Pacryic Power &Light Company,Application for Transportation Customers of Single-issue
Electrification Programs,Or.PUC,Docket No.UM 1810.Northwest Ratemaking
Utilities
IndustrialInrethePublicUtilityCommissionofOregon,Investigation to Examine Customers of QualifyingPacifiCorp,dba Pacific Power's Non-Standard Avoided Cost Pricing,.Northwest FacilitiesOr.PUC,Docket No.UM 1802.Utilities
In re Pacific Power &Light Co.,Revisions to Tariff WN U-75,Advice No.Boise .Customer Direct16-05,to modify the Company's existing tar¶s governing permanent Whitepaper'Accessdisconnectionandremovalprocedures,Wa.UTC,Docket No.UE-161204.LLC
IndustrialInrePugetSoundEnergy's Revisions to TargWN U-60,Adding Schedule .Customers of Customer Direct451,Implementing a New Retail Wheeling Service,Wa.UTC,Docket No.Northwest AccessUE-161123.Utilities
Industrial Revenue2018JointPowerandTransmissionRateProceeding,Bonneville Power Customers of
Administration,Case No.BP-18.Northwest Requirement,
Utilities Policy
IndustrialInrePortlandGeneralElectricCompanyApplicationforApprovalofSaleofCustomers of EnvironmentalHarbortonRestorationProjectProperty,Or.PUC,Docket No.UP 334 Northwest Deferral(Cons.).Utilities
ArkansasInreAnInvestigationofPoliciesRelatedtoRenewableDistributedElectricElectricEnergy Net MeteringGeneration,Ar.PSC,Matter No.16-028-U.Consumers
ArkansasInreNetMeteringandtheImplementationofAct827of2015,Ar.PSC,Electric Energy Net MeteringMatterNo.16-027-R.Consumers
In re the Application ofRocky Mountain Power for Approvalof the 2016 Utah Associated Power Cost
Energy Balancing Account,Ut.PSC,Docket No.16-035-01 Energy Users Deferral
Industrial
Customers of RevenueInreAvistaCorporationRequestforaGeneralRateRevision,Wa.UTC,Northwest Requirement,Docket No.UE-160228 (Cons.).Utilities,&Rate Design
Northwest
CASE NO.INT-G-22-07
MRÌ NS B.MULLINS,Di
EXHIBIT NO.201
PAGE 6 OF 8
Docket Party Topics
Industrial Gas
Users
In re the Application ofRocky Mountain Power to Decrease Current Rates by .Wyommg$2.7 Million to Recover DeferredNet Power Costs Pursuant to Targ Power CostIndustrialEnergySchedule95andtoIncreaseRatesby$50 Thousand Pursuant to Targ DeferralConsumersSchedule93,Wy.PSC,Docket No.20000-292-EA-16.
IndustrialInrePacifiCorp,dba Pacgic Power,2017 Transition Adjustment Customers of Power CostMechanism,Or.PUC,Docket No.UE 307.Northwest Modeling
Utilities
IndustrialInrePortlandGeneralElectricCompany,2017 Annual Power Cost Update Customers of Power CostTarg(Schedule125),Or.PUC,Docket No.UE 308.Northwest Modeling
Utilities
Boise RevenueInrePacificPower&Light Company,General rate increase for electric Whitepaper Requirementservices,Wa.UTC,Docket No.UE-l52253.''LLC Rate DesignInTheMatteroftheApplicationofRockyMountainPowerforAuthorityofaWyomingGeneralRateIncreaseinItsRetailElectricUtilityServiceRatesinWyomingPowerCostof$32.4Million Per Year or 4.5 Percent,Wy.PSC,Docket No.20000-469-Industrial Energy ModelingConsumersER-15.
Industrial RevenueInreAvistaCorporation,General Rate Increase for Electric Services,Customers ofWa.UTC,Docket No.UE-150204.Northwest Requirement,
Rate DesignUtilities
In re the Application ofRocky Mountain Power to Decrease Rates by $17.6MilliontoRecoverDeferredNetPowerCostsPursuanttoTargSchedule95 Wyoming Power CosttoDecreaseRatesby$4.7 Million Pursuant to Tar¶Schedule93,Wy.PSC,Industrial Energy DeferralConsumersDocketNo.20000-472-EA-15.
Formal complaint ofTheWalla Walla Country Club against Pacific Power &Columbia Rural Customer DirectLightCompanyforrefusaltoprovidedisconnectionunderCommission-Electric Access /approved terms andfees,as mandated under Company tariffrules,Wa.UTC,Association Customer ChoiceDocketNo.UE-143932.
IndustrialInrePacifiCorp,dba Pacific Power,2016 Transition Adjustment Customers of Power CostMechanism,Or.PUC,Docket No.UE 296.Northwest Modeling
Utilities
Industrial RevenueInrePortlandGeneralElectricCompany,Requestfor a General Rate Customers of Requirement,Revision,Or.PUC,Docket No.UE 294.Northwest Rate DesignUtilities
IndustrialInrePortlandGeneralElectricCompanyandPacifiCorpdbaPactyicPower,Customers of Power CostRequestforGenericPowerCostAdjustmentMechanismInvestigation,Northwest DeferralOr.PUC,Docket No.UM 1662.Utilities
IndustrialInrePacifiCorp,dba Pacific Power,Applicationfor ApprovalofDeer Creek Customers of Single-issueMineTransaction,Or.PUC,Docket No.UM 1712.Northwest Ratemaking
Utilities
IndustrialInrePublicUtilityCommissionofOregon,Investigation to Explore Issues Customers of ResourceRelatedtoaRenewableGenerator's Contribution to Capacity,Or.PUC,Northwest PlanningDocketNo.UM 1719.Utilities
CASE NO.INT-G-22-07MRÌgkSB.MULLINS,Di
EXHIBITNO.201
PAGE 7 OF 8
Docket Party Topics
IndustrialInrePortlandGeneralElectricCompany,Applicationfor Deferral Customers of Single-issueAccountingofExcessPensionCostsandCarryingCostsonCashNorthwestRatemakingContributions,Or.PUC,Docket No.UM 1623.Utilities
Industrial Revenue2016JointPowerandTransmissionRateProceeding,Bonneville Power Customers of
Administration,Case No.BP-16.Northwest Requirement,
.PolicyUtilities
IndustrialInrePugetSoundEnergy,Petition to Update Methodologies Used to
Allocate Electric Cost ofService and for Electric Rate Design Purposes,Cusotors of Cost of Service
Wa.UTC,Docket No.UE-141368.Utilities
In re Pacific Power &Light Company,Requestfor a General Rate Revision Boise Revenue
Resulting in an OverallPrice Change of8.5 Percent,or $27.2 Million,Whitepaper,Requirement,Wa.UTC,Docket No.UE-140762.LLC Rate Design
IndustrialInrePugetSoundEnergy,Revises the Power Cost Rate in WN U-60,Tariff Customers of Power CostG,Schedule 95,to reflect a decrease of $9,554,847 in the Company's overall Northwest Modelingnormalizedpowersupplycosts,Wa.UTC,Docket No.UE-141141'Utilities
In re the Application ofRocky Mountain Power for Authority to Increase Its Wyoming Power CostRetailElectricUtilityServiceRatesinWyomingApproximately$36.1 Million Industrial Energy ModelingPerYearor5.3 Percent,Wy.PSC,Docket No.20000-446-ER-14.Consumers
Industrial RevenueInreAvistaCorporation,General Rate Increase for Electric Services,RE,Customers of RequirementTariffWNU-28,Which Proposes an Overall Net Electric BilledIncrease of '
Northwest Rate Design5.5 Percent Effective January 1,2015,Wa.UTC,Docket No.UE-140188.'
Utilities Power Costs
IndustrialInrePacifiCorp,dba Pacific Power,Application for DeferredAccounting Customers of Single-issueandPrudenceDeterminationAssociatedwiththeEnergyImbalanceMarket,Northwest RatemakingOr.PUC,Docket No.UM 1689.Utilities
Industrial
In re PacifiCorp,dba Pacific Power,2015 Transition Adjustment Customers of Power Cost
Mechanism,Or.PUC,Docket No.UE 287.Northwest Modeling
Utilities
Industrial RevenueInrePortlandGeneralElectricCompany,Requestfor a General Rate Customers of
Revision,Or.PUC,Docket No.UE 283.Northwest Requirement,
Rate DesignUtilities
IndustrialInrePortlandGeneralElectricCompany's Net Variable Power Costs Customers of Power Cost(NVPC)and Annual Power Cost Update (APCU),Or.PUC,Docket No.UE Northwest Modeling286.Utilities
Industrial
In re Portland General Electric Company 2014 Schedule 145 Boardman Customers of Coal RetirementPowerPlantOperatingAdjustment,Or.PUC,Docket No.UE 281.Northwest
Utilities
IndustrialInrePactyiCorp,dba Pacific Power,Transition Adjustment,Five-Year Cost
ofService Opt-Out (adopting testimony of Donald W.Schoenbeck),Or.PUC,Customers of Customer Direct
Northwest AccessDocketNo.UE 267.Utilities
CASE NO.INT-G-22-07MWggggsB.MULLINS,Di
EXHIBITNO.201
PAGE 8 OF 8
Chad M.Stokes (OSB No.004007)
Cable Huston LLP
1455 SW Broadway Suite 1500
Portland,OR 97201
Telephone:[phone]
[e-mail]
ATTORNEYS FOR ALLIANCE OF WESTERN ENERGY CONSUMERS
BEFORE THE IDAHO PUBLIC UTILITY COMMISSION
IN THE MATTER OF THE APPLICATION )CASE NO.INT-G-22-07
OF INTERMOUNTAIN GAS COMPANY FOR)
AUTHORITY TO INCREASE ITS RATES )AND CHARGES FOR NATURAL GAS )SERVICE IN THE STATE OF IDAHO )
EXHIBIT 202 TO ACCOMPANY THE
SETTLEMENT TESTIMONY OF BRADLEY G.MULLINS
EXHIBIT
INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07
FIRST PRODUCTION REQUEST OF ALLIANCE OF WESTERN
ENERGY CONSUMERS
Preparer/Sponsoring Witness:Jacob
Darrington/Jacob Darrington
REOUEST NO.2:
Please provide updated revenue requirement based on actual loads and actual test period
results.To the extent this information is not yet available at the time Intermountainresponds to
this request,please state when the information will be available and supplement the response to
this request with the information when it becomes available.
RESPONSE NO.2:
The Company is targeting a late February timeframe for providing an update to the
revenue requirement based on actuals through December 2022.
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE1OF6
INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07
FIRST PRODUCTION REQUEST OF ALLIANCE OF WESTERN
ENERGY CONSUMERS
Preparer/Sponsoring Witness:Jessica
Anderson/Jacob Darrington
REOUEST NO.21:
Reference Darrington Exhibit 11,Cell "E28":Please reconcile the (-)$892,950 in plant
related deferred taxes to the approximate (-)$588,524 temporary plant book tax difference in
Exhibit 10,Cells "G47:G48,)which tax effected is just(-)123,590.
SUPPLEMENTAL RESPONSE NO.21:
In conjunction with its December revenue requirement update provided in the response
Supplemental AWEC PR 2,the Company is supplementing this response to provide an update to
the deferred income taxes related to plant.As part of its December revenue requirement update,
the Company made changesto its tax workpapers and exhibits to make them easier to follow and
to correct issues that were identified while preparing responses to previous productionrequests.
Exhibit 11 no longer presents a separate value for plant related deferred taxes,but instead
presents total federal deferred income taxes.WP -Deferred Tax provides the breakout of the
federal deferred income taxes,including plant related deferred taxes.Please see the table below
for the components of plant related deferred taxes.
2022 Plant Timing Difference (see Exhibit 10,Cell G51)(2,086,151)
2022 AFUDC Equity Flowthrough Timing Difference (see Exhibit 10,Cell 217,065
G50)
2022 Total Plant/AFUDC Timing Difference (1,869,086)
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE 2 OF 6
Deferred Tax Expense at Statutory (Plant Timing Difference ($2,085,790)438,142
X 21%-1031 LKE Timing Difference ($361)*35%)(see Exhibit 10,
Cells C51 &E51 for timing differences)
Amortization of Excess Deferred Income Taxes -Plant ARAM (see (984,992)
AWEC 19)
Total Deferred Income Tax Expense (Benefit)(see WP-Deferred Tax Cells (546,850)
E58:E59)
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE 3 OF 6
INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07FIRSTPRODUCTIONREQUESTOFALLIANCE OF WESTERNENERGYCONSUMERS
Preparer/Sponsoring Witness:JessicaAnderson/Jacob Darrington
REOUEST NO.23:
Reference Darrington Exhibit 11,Line 34:Please explain why the ITC Amortization is an
increase to income tax expense.
RESPONSE NO.23:
While preparing its response to this data request,the Company found that it inadvertently
forgot to include the estimated amount of investment tax credit (ITC)generated in 2022 on
Darrington Exhibit 10,Line 50.To comply with IRS normalization rules,the ITC generated in
2022 should be netted with the amount on Darrington Exhibit 11,Line 22 (or cell C34 in the
Excel version)to produce a reductionto income tax expense.This correction will be made,and
an updated yearend value will be provided,when the Company files an update to its revenue
requirement model in late February 2022.
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE 4 OF 6
INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07
FIRST PRODUCTION REQUEST OF ALLIANCE OF WESTERN
ENERGY CONSUMERS
Preparer/Sponsoring Witness:Jessica
Anderson/Jacob Darrington
REOUEST NO.23:
Reference Darrington Exhibit 11,Line 34:Please explainwhythe ITC Amortization is an
increase to income tax expense.
SUPPLEMENTAL RESPONSE NO.23:
In conjunctionwith its December revenue requirement update providedin the response
Supplemental AWEC PR 2,the Company is supplementing this response to explainthat the
Company changed the presentation on Exhibit 10 to show the calculation of the ITC
Amortization more clearly.As the Company stated in its first response to Request No.23,it
inadvertentlyexcluded the amount of investment tax credit (ITC)generated in 2022.This issue
has been fixed in the updated presentation of Exhibit 10.
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE 5 OF 6
INTERMOUNTAIN GAS COMPANY
CASE INT-G-22-07THIRDPRODUCTIONREQUESTOFALLIANCE OF WESTERN
ENERGY CONSUMERS
Preparer/Sponsoring Witness:Jacob Darrington/Jacob Darrington
REOUEST NO.63:
Reference Intermountain's Supplemental Response to AWEC Production Request 02:
Please explain the drivers for the reduction in income tax expense relative to Intermountain's
initial filing.If the change was the result of a correlationidentified in a Production Request,
please identify the Production Request.
RESPONSE NO.63:
The two main drivers of the reduction in income tax expenserelate to errors in the tax
workpapers/exhibits in the Company's original filing.The first error was using an incorrect sign
on plant related deferred taxes on Exhibit No.11.This error was identified while preparing the
Company's response to AWEC Production Request No.21.The second error related to
inadvertentlyexcludingthe amount of investment tax credit (ITC)generated in 2022 on Exhibit
No.10.This error was identified while preparing the Company's response to AWEC Production
Request No.23.
Please see the Company's original and supplemental responses to AWEC Production
Requests Nos.21 and 23 for more information.
CASE NO.INT-G-22-07
B.MULLINS,Di
EXHIBIT NO.202
PAGE 6 OF 6
CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 17th DAY OF MAY 2023 SERVED
THE FOREGOING SETTLEMENT TESTIMONY,IN CASE NO.INT-G-22-07,BY E-
MAILING A COPY THEREOF,TO THE FOLLOWING:
JAN NORIYUKI,COMMISSION SECRETARY PRESTONN CARTER
IDAHO PUBLIC UTILTIIES COMMISSION GIVENS PURSLEY LLP
11331 W.CHINDEN BLVD,BLDG 8 SUITE 601 W BANNOCK ST
201-A BOISE,ID 83702
BOISE ID 83707 EMAIL:[e-mail]
E-MAIL:[e-mail] [e-mail]
BRAD HEUSINKVELD
MARIE CALLAWAY KELLNER ATTORNEY IDAHO CONSERVATION LEAGUE,
IDAHO CONSERVATION LEAGUE ENERGY ASSOC.
710 N.6TH ST.BOISE,ID 83702 710 N.6TH ST
EMAIL:[e-mail] BOISE,ID 83702
EMAIL:[e-mail]
DARRELL EARLY WIL GEHL
ED JEWELL ENERGY PROGRAM MANAGER
DEPUTY CITY ATTORNEY BOISE CITY DEPT.OF PUBLIC WRKS
BOISE CITY ATTORNEY'S OFFICE 150N.150 N.CAPITOL BLVD
CAPITOL BLVD P.O.BOX 500
P.O.BOX 500 BOISE,IDAHO 83701
BOISE,IDAHO 83701-0500 EMAIL:wgehl citvofboise.org
EMAIL:Boisecityattorney cityofboise.org
[e-mail]
[e-mail]
CLAIRE SHARP
RILEY NEWTON
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
11331 W.CHINDEN BLVD,BLDG 8 SUITE
201-A
BOISE,ID 83714
EMAIL:[e-mail]
[e-mail]
Chad M.Stokes
Attorneys At Law
1455 SW Broadway,Suite 1500
Portland,OR 9701
Phone:[phone]
Fax:[phone]
[e-mail]
Attorneys for Alliance of Western Energy
Consumers
CERTIFICATE OF SERVICE