2000Annual Report.pdf

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Check appropriate box:
E original signed form
fl conformed mpy
RECEIYED EIT,ILED N
2001 ApR 30 pt{ 3: SS
u r r L i ? ilt0sTiii,,f,, o n
Form Approved
OMB No. 1902-0028
(Expires 113112002)
FERC FORM NO. 2:
ANNUAL REPORT OF MAJOR NATURAL
GAS COMPANIES
This reporl is mandatory under the Natural Gas Act, Sections 10(a) and '16, and 18 CFR
260.1. Failure to report may result in criminal fines, civil penalties and other sanclions as
provided by law. The Federal Energy Regulatory Commission does not consider this
Exact Legal Name of Respondent (Company)
INTERMOUNTAIN GAS COMPANY
Year of Report
30,2000
FERC FORM NO.2 (1-99)
INSTRUCTIONS FOR FILING THE
FERC FORM NO. 2
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GENERAL INFORMATION
Purpose
This form is designed to collect financial and operational information from major interstate natural gas
companies subject to the furisdiction of the Federal Energy Regulatory Commission. This report is a
nonconfidential public use form.
Who Must Submit
Each Major natural gas company which meets the filing requirements of 18 CFR 260.1 must submit this
form.
NOTE: Major means having combined gas transported or stored for a fee exceeding 50 million. Dth in each
of the 3 previous calendar years.
What and Where to Submit
(a) Submit the electronic medium in accordance with the procedures specified in 18 CFR g 385.2O11
and an original and four (4) copies of this form to:
Office of the SecretarY
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your files.
(b) Submit immediately upon publication, four (4) copies of the latest annual report to stockholders and
any annual financial or statistical report regularly prepared and distributed to bondholders, security
analysts, or industry associations. (Do not include monthly and quarterly reports. lndicate by
checking the appropriate box on page 3, List of Schedules, if the reports to stockholders will be
submitted or if no annual report to stockholders is prepared.) Mail these reports to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, OC 20,426
For the CPA certification, submit with the original submission of this form, a letter or report (not
applicable to respondents classified as Class C or Class D prior to January 1 , 1984) prepared in
conformity with current standards of reporting which will:
(i) contain a paragraph attesting to the conformity, in all material respects, of the schedules
listed below with the Commission's applicable Uniform System of Accounts (including
applicable notes relating thereto and the Chief Accountant's published accounting releases),
and
(c)
FERC FORM NO. 2 (12-96)Page a
GENERAL INFORMATION
(ii) be signed by independent ceftified public accountants or independent licensed public
accountants, certified or licensed by a regulatory authority of a State or other political
subdivision of the United States (See 18 CFR 158.1O-158.12 for specific qualifications.)
Reference
Schedules Paoes
Comparative Balance Sheet 1 1O-1 13
Statement of lncome 1 '14-1 16
Statement of Retained Earnings 1 18-1 19
Statement of Cash Flows 120-121
Notes to Financial Statements 122
lnseft the letter or report immediately following the cover sheet of the original and each copy of this form.
{d} Federal, State and Local Governments and other authorized users may obtain additional blank copies
to meet their requirement free of charge from:
Public Reference and Files Maintenance Branch
Washington, DC 20426
12021 208-2356
!V. When to Submit
Submit this report form on or before April 3Oth of the year following the year covered by this report.
V Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 2,475 hours per
response, including the time for reviewing instructions, searching existing data sources, gathering and
maintaining the data needed, and completing and reviewing the collection of information. Send comments
regarding this burden estimate or any aspect of this collection of information, including suggestions for
reducing this burden, to the Federal Energy Regulatory Commission, Washington, DC 20426 (Aftention:
Michaet Miller, ED-12.41; and to the Office of lnformation and Regulatory Affairs. Office of the Management
and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory
Commissionl.
You shall not be penalized for failure to respond to this collection of information unless the collection of
information displays a valid OMB control number.
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FERC FORM NO.2 (12-96!Page ii
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GEN INSTRUCTIONS
l. Prepare this report in conformity with the uniform systems of Accounts (18 cFR 2o1)(u.s. of A.).
lnterpret atl accounting words and phrases in accordance with the U.S. of A.
il. Enter in whole numbers (dollars or Dthl only, except where otherwise noted. (Enter cents for averages and
figures per unit where cents are important.) The truncating of cents is allowed except on the four basic
financial statements where rounding to dollars is required. The amounts shown on all supporting pages
must agree with the amounts entered on the statements that they support. when applying thresholds to
determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the
current reporting year, and use the current year amounts for statement of income accounts.
lll. Comptete each question fully and accurately, even if it has been answered in a previous annual report.
Enter the word "None" where it truly and completely states the fact.
lV. For any page(s) that is not applicable to the respondent, either
(a) Enter the words "Not Applicable" on the particular page(s), or(b) Omit the page(s) and enter "NA," 'NONE," or 'Not Applicable" in column (d) on the List of
Schedules, pages 2 and 3.
V. Enter the month, day, and year lor all dates. Use customary abbreviations. The 'Date of Report" at the
top of each page is applicable only to resubmissions (see Vll. below).
Vl. lndicate negative amounts (such as decreases) by enclosing the figures in parentheses ( ).
Vll. When making revisions, resubmit the electronic medium and only those pages that have been changed from
the original submission. Submit the same number of copies as required for filing the form. lnclude with the
resubmission the ldentification and Attestation, page 1. Mail dated resubmissions to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
Vlll. Provide a supplemental statement further explaining accounts or pages as necessary. Aftach the
supplemental statement 18112 by 11 inch size) to the page being supplemented. Provide the appropriate
identification information, including the title(s) of the page and the page number supplemented.
lX. Do not make references to reports of previous years or to other reports in lieu of required entries, except as
specif ically authorized.
X. Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon
those shown by the annual report of the previous yeat, ot an appropriate explanation given as to why the
different figures were used.
Xl. Report all gas volumes in MMBtu and Dth.
Xll. Respondents may submit computer printed schedules (reduced to 8 112x 111 instead of the schedules in
the FERC Form 2 if they are in substantially the same format.
Xlll. Report footnotes on pages 551 and 552. Sort data on page 551 by page number. Sort data on page 552
by footnote number. The page number component of the footnote reference is the first page of a schedule
whether it is a single page schedule or a multi-page schedule. Even if a footnote appears on a later page of
a multi-page schedule the footnote will only reference the first page of the schedule. The first page of a
multi-page schedule now becomes a proxy for the entire schedule. For example, Gas Plant in Service
ranges across pages 2O4 through 2O9. A footnote on page 207 would contain a page reference ol 2O4-
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rr*" FoRM No.2 (12-s6)Page aii
DEFINITIONS
il.
m.
tv.
Btu oer cubic foot-The total heating value, expressed in Btu, produced by the combustion. at constant
pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 6OoF
if saturated with water vapor and under a pressure equivalent to that of 3O inches of mercury at 32oF, arfd
under standard gravitational force (980.665 cm. per sec. I with air of the same temperature and pressure as
the gas, when the products of combustion are cooled to the initial temperature of gas and air when the
water formed by combustion is condensed to the liquid state (called gross heating value or total heating
value).
Commission Authorization-The authorization of the Federal Energy Regulatory Commission, or any otherMmmissionwhoseaUthorizationwasobtainedandgivedateoftheauthorization.
Dekatherm-A unit of heating value equivalent to 1O therms or 1,OOO,OOO Btu.
Resoondent-The person, corporation, licensee, agency, authoriry, or other legal entity or instrumentality on
whose behalf the report is made.
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C. 717-717w1
'Sec.1O(a). Every natural-gas company shall file with the Commission such annual and other periodic or special
reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the
Commission in the proper administration of this act. The Commission may prescribe the manner and form in which
such reports shall be made and require from such natural-gas companies specific answers to all questions upon
which the Commission may need information. The Commission may require that such reports shall include, among
other things, full information as to assets and liabilities, capitalization, investment and reduction thereof, gross
receipts, interest due and paid, depreciation, amortization, and other reserves, costs of facilities, cost of
maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas, cost
of ' .wal and replacement of such facilities, transportation, delivery, use, and sale of natural gas..."
:c. 16. The Commission shall have powerto perform any and all acts, and to prescribe, issue, make, amend,
and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions
of this act. Among other things, such rules and regulations may define accounting, technical, and trade terms used
in this ac! and may prescribe the form or forms of all statements declarations, applications, and reports to be filed
with the Commission, the information which they shall contain, and time within which they shall be filed...'
GENERAL PENALTIES
"Sec.21(bl. Any person who willfully and knowingly violates any rule, regulation, restriction, condition, or
order made or imposed by the Commission under authority of this act, shall, in addition to any other penalties
provided by law, be punished upon conviction thereof by a fine of not exceeding $5OO for each and every day
during which such offense occurs."
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FERC FORM NO. 2 (12-961 Page iv
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FERC FORM NO.2:
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name Respondent
lntermountain Gas Company
)2 Year ofReport
September 30, 2000
03 Previous Name and Date of Change (lf name changed during year)
None
)4 Address of Principal Office at End of Year (Street, City, State, Zip Code)
).O. Box 7608 : 555 S. Cole Road, Boise, ldaho 83707
l5 Name of Contract Person
Scott Madison
16 Title of Contract Person
Sontroller
)7 Address of Contact Person (Street, City, State, Zip Code)
).O. Box 7608 : 555 S. Cole Road, Boise, ldaho 83707
)B Telephone of Contact Person, lncluding Area Code
208-377-6000
09 This Report ls:
(1). An Original
(2) a Resubmission
10 Date of Report
(Mo, Da, Yr)
April 30,2001
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of his/her knowledge, information,
and belief, all statements of fact contained in the accompanying report are true and the accompanying report is a correct statement of
the business and affairs of the above named respondent in respect to each and every matter set forth therein during the period from and
including October 1 to includino September 30 of the year of the report.
11 Name
Scott Madison
/
12 Title
Controller
l3Sisnature
I tl_,
14 Date Signed
April 30, 2001
Title 18, U*-.Cy'OOtl-makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States
any false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM 2 (1-2-96)Page 1
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report is:
,1)'An Original'2) A Resubmission
)ate of Report Year of Report
09/30i00
LIST OF SCHEDULES (Natural Gas Company)
Enter in column (d) the terms "none' 'not applicable,' or'NA' as appropriate, where no information or amounts have been reported for
certain oaoes. Omit Daoes where the resoonses are 'none.' 'not aoolicable.' or'NA.'
Title of Schedule
(a)
Reference
Page No.
(b)
Date
Revised
(c)
Remarks
Line No.
1
2
3
4
5
6
7
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10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28x
30
3'l
32
33
34
35
36
37
GENERAL CORPOMTE INFORMATION AND
FINANCIAL STATEMENTS
General lnformation
Control Over Respondent
Corporations Controlled by Respondent
Security Holders and Voting Powers
lmportant Changes During the Year
Comparative Balance Sheet
Statement of lncome for the Year
Statement of Retained Eamings for the Year
Statement of Cash Flows
Notes to Financial Statements
BALAIICE SHEET SUPPORTING SCHEDULES (Assets and Other Debts)
Summary of Utility Plant and Accumulated Provisions for Depreciation
Amortization, and Depletion
Gas Plant in Service
Gas property and Capacity Leased from Others
Gas Property and Capacity Leased to Others
Gas Plant Held for Future Use
Construction Work in Progress-Gas
General Description of C,onstruction Overhead Procedure
Accumulated Provision for Depreciation of Gas Utility Plant
Gas Stored
lnvestments
lnvestments in Subsidiary Companies
Prepayments
Extraordinary Property Losses
Unre@vered Plant and Regulatory Study Costs
Other Regulatory Assets
Miscellaneous Deferred Debits
Accumulated Defened lncome Taxes
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
Capital Stock
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on
Capital Stock, and lnstellments Received on Capital Stock
Other Paid-in Capital
Discount on Capital Stock
Capital Stock Expense
Securities issued or Assumed and Securities Refunded or Retired During the year
Long-Term Debit
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt
Unamortized Loss and Gain on Reacquired Debt
Reconciliation of Reported Net lncome with Taxable lncome for Federal lncome Taxes
101
102
103
107
108
1 10-1 13
1 14-1 16
118-119
120-121
122
200-201
204-209
212
213
214
216
218
219
220
222-223
224-225
230
230
230
232
233
23/,-235
250-251
252
253
254
254
255
256-257
258-259
260
261
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IFERC FORM 2 (]-2-96)Page 2
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
lnrs Repon rs:'1)'An Original'2) A Resubmission
Date of Report Year of Report
09/30/00
LIST OF SCHEDULES (Natural Gas Comoanv) (Continued)
Enter in column (d) the terms "none" "not applicable," or "NA" as appropriale, where no information or amounts have been reported for
certain oaoes. Omit oaoes where the resoonses are "none," "not aoolicable," or "NA."
Line
No.
Title of Schedule
(a)
Reference
Page No.
1b'l
Date Revised
(c)
Remarxs
(d)
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
il
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
IIBALANCE SHEET SUPPORTING SCHEDULES
l1 U"Oititi"r and Other Credits) (Continued)
I
lTaxes Arcrued, Prepaid, and Charged Ouring Year
lMiscellaneous Cunent and Accrued Liabilities
lOther Defened Credits
lAccumutated Defened lncome Taxes-Other Property
lAccumulated Defened lncome Taxes-Other
I Otner Regulatory Liabilities
IIINCOME ACCOUNT SUPPORTING SCHEDULES
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lGas Operating Revenues
lRevenues ftom Transportation of Gas of Others Through Gathering Facilities
lRevenues from Transportation of Gas of Others Through Transmission Facilities
Revenues from Storage Gas of Others
Other Gas Revenues
Gas Operation and Maintenance Expenses
Exchange and lmbalance Transactions
Gas Used in Utility Operations
Transmission and Compression of Gas by Others
Other Gas Supply Expenses
Miscellaneous General Expenses-Gas
Depreciation, Depletion, and Amortization of Gas Planl
Particulars Conceming Certain lncome Deduction and lnterest Charge Accounts
COMMON SECTION
Regulatory Commission Expenses
Distribution of Salaries and Wages
Charges for Outside Professional and Other Consultative Services
GAS PLANT STATISTICAL DATA
Compressor Stations
Gas Storage Projects
Transmission Lines
Transmission System Peak Deliveries
Auxiliary Peaking Facilities
Gas Account-Natural Gas
System Map
Footnote Referenc€
Footnote Text
Stockholdec' Reports (check appropriate box)
[ ] Four Copies will be submittedf I No annual reoort to stockholders is oreoared
262-263
268
269
274-275
276-277
278
300-301
302-303
304-305
306-307
308
317-325
328
331
332
334
335
336-338
340
350-351
35+355
357
508-509
51 2-513
514
518
519
520
522
551
552
FERC FROM 2 (12-96)Page 3 Next page is 101
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of office where
the general corporate books are kept and address of office where any other corporate books of account are kept, if
different from that where the general corporate books are kept.
Jeffery K. Lebens
Senior Vice President - Finance and Administraton, Treasurer
P.O. Box 7608 ; 555 S. Cole Road
Boise, ldaho 83707
2. Provide the name of the state under the laws of which respondent isincorporated and date of incorporation.. lf
incorporated under a special law, give reference to such law. lf not incorporated, state that fact and five the type of
organization and the date organized.
State of ldaho - October 12, 1950
3. lf at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver
or trustee, 9b) date such receiver or trustee took possession, @ the authority by which the receivership or
trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not Applicable
4. State the classes of utility and other services turnished by respondent during the year in each State in which
the respondent operated.
The respondent is a public utility dedicated to providing high quality gas service through purchase, distribution,
transportation, and sale of natural gas to residential, commercial and industrial customers throughout Southern ldaho.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the
principal accountiant for your previous year's certified financial statements.
(1 ) [ ] Yes... Enter the date when such independent accountant was initially engaged:
(2) [x] No
FERC FORM NO.2 (12-96)Page 101
r\ame or xesponoenl
INTERMOUNTAIN GAS COMPANY
r nrs KePon rs:
(1) ' An Original
(2) A Resubmission
Date ot Report rear ot t<epon
09/30/00
1. Report in Column (a) the names of all corporations,
partnerships, business trusts, and similar organizations that
directly, indirectly, or jointly held control (see page 1 03
for definition of control) over the respondent at the end
of the year. lf control is in a holding company organization,
report in a footnote the chain of organization.
2. lf control is held by trustees, state in a footnote the
names of trustees, the names of beneficiaries for whom the
trust is maintained. and the oumose of the lrust
UUN I XUL UVEK XESI-UNUEN I3. ln column (b) designate type of control over the
respondent. Report an "M" if the company is the main parent
or controlling crmpany having ultimate control over the
respondent. Otherwise, report a 'D" for direct, and "1" for
indirect, or a 'J" forjoint control.
Line
No.
Company Name
/A\
Type of control
th\
State of
lncorporation/r:l
Percent Voting
Stock Owned/Dl
1 lntermountain Industries. lnc.Holding company ldaho IOOYa
4
5
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tFERC FORM NO. 2 (ED. t2-95)PAGE 102
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r\drilE 9r neSpgltuent
INTERMOUNTAIN GAS COMPANY
! , rr r\sPvr r rJ,
:1) ' An Original'2) An Resubmission
uare or Kepoft
09/30/00
CORPOMTIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business
trusts, and similar organizations, controlled directly
or indirectly by respondent at any time during the year.
lf control ceased prior to end of year, give particulars
(details) in a footnote.2. lf control was by other means than a direct holding
of voting rights, state in a footnote the manner in which
control was held, naming any intermediaries involved.
3. lf control was held jointly with one or more other
interests, state the fact in a footnote and name the
other interests.4. ln column (b) designate type of control of the
respondent as "D" for direct, an "1" for indirect, or a
'J" for joint mntrol.
UEI-INI I IUNU
1. See the Uniform System of Accounts for a definition
of control.2. Direct control is that which is exercised without
interposition of an intermediary.3. lndirect control is that which is exercised by the
interposition of an intermediary which exercises direct
control.
4. Joint control is that in which neither interest can
effectivelv control or direct action without the consent
of the other, as where lhe voting control is equally
divided between two holders, or each party holds a
veto power over the other. Joint control may exist
by mutual agreement or understanding between two or
more parties who together have control within the
meaning of the definition of control in the Uniform
System of Accounts, regardless of the relative voting
rights of each party.
-ine\o.
Name of Company Controlled
lal
Type of Control
(b)
Kind of Business
(c)
Percent Voting
Stock Owned(d)
Footnote
Reference
(e)
FERC FROM NO. 2 (12-961 Page 103 Next Page ls 107
I
rrd[rts ur NESP9[uEIlt
INTERMOUNTAIN GAS COMPANY
I I [S nEPUrI rn.
(1) 'An Original(2) A Resubmission
Jare or xePotr I EAI UI AEIJUIT
09/30/00
SECURITY HOLDERS AND VOTING POWERS
1 . Give the names and addresses of the 1 0 security holders of the
respondent who, at the date of the latest closing of the stock book or
compilation of list of stockholders of the respondent, prior to the end
of the year, had the highest voting powers in the respondent, and
state the number of votes that each could cast on that date if a
meeting were held. lf any such holder held in trust, give in a footnote
the known particulars of the trust (Whether voting trust, etc.),
duration of trust and principal holders of beneficiary interest in the
trust. lf the stock hook was not closed or a list of stockholders was
compiled within one year prior to the end of the year, or if since the
previous compilation of a list of stockholders, some other class of
security has become vested with voting rights, then show such 10
security holders as of the close of the year. Arrange the names of the
security holders in the order of voting power, mmmencing with the
highest. Show in column (a) the titles of officers and directors included
in such list of 10 security holders.2. lf any security other than stock canies voting right explain in a
supplemental statement the circumstances wherebV such securitv
become vested with voting rights and give other important particulars
(details) concerning the voting rights of such security. State whether
voting rights are actual or contingent; if contingent, describe lhe
contingency.3. lf any class or issue of security has any special privileges in the
election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnole.
4. Fumish particulars (details) concerning any options, wanants,
or rights outstanding at the end of the year for others to purchase
securities of the respondent or any securities or other assets owned
by the respondent, including prices, expiration dates, and other
material information relating to exercise of the options, warrants, or
rights. Specify the amount of such securities or assets so entitled to
be purchased by any officer, director, associated company, or any
of the ten largest security holders. This instruction is inapplicable to
convertible securities or to any securities substantially all of which are
outstanding in the hand of the general public where the options,
warrants, or rights were issued on a prorata basis.
1 . Give date of the latest closing of the stock book prior
to en of year, and state the purpose of such closing:
2. State the total number of votes cast at the latest general meeting
prior to the end of year for election of directors of the respondent
and number of such votes cast by proxy.
Total:
Bv Proxv:
3. Give the date and
place of such meeting.
Line
No.
Name Cfitle) and Address of
Security Holder(a)
vvllll!4. Number of votes as of (date):
Total
Votes
/ht
Common
Stock
/c,|
Prefened
Stock
/.1 \
Other
5 u I AL votes ol all votno secuntres 1 ,5t 3,UOU r ,o to,uou
6 TOTAL number of security holders
u IAL votes ot securiw holders ltsted below 1 ,513,Ut U 'I ,513.060
U
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26
volng power or r en (1u) Largesr
Security Holder
lntermountain lndustries, lnc.
P.O. Box 7608
Boise, ldaho 83707
Voting Power of
Directors and Officers
Directors - None
Cfficers - None
1,513,060 1.513.060
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FERC FORM NO.(]-2-96],Page 107
rtdrilt ur ^ESPUItuent
INTERMOUNTAIN GAS COMPANY
r r rn nEP9r r r>.
i1) . An Original
:2) A Resubmission
uale or Kepon
09/30/00
IM}'UKIANI UEANGES UUKING IHE YEAK
I Give details crncerning the matters indicated below. Make
Ithe statements explicit and precise, and number them in
laccordance with the inquiries. Each inquiry should be
lanswered. Enter "none' or'not applicable' where
lapplicable. lf the answer is given elsewhere in the report,
refer to the schedule in which it appears.'1. Changes in and important additions to franchise rights:
Oescribe the actual consideration given therefor and state
from whom the franchise rights were acquired. lf the franchise
rights were acquired without the payment of consideration,
state the fact.2. Acguisition of ownership in other companies by
reorganization, merger, or consolidation with other companies:
Give names of companies involved, particulars conceming the
transactions, name of the Commission authorizing the trans-
action, and reference to Commission authorization.3. Purchase or sale of an operating unit or system: Briefly
describe the property, and the related transactions and
cite Commission authorization, if any was required. Give
date journal entries called for by Uniform System of Accounts
were submitted to the Commission.4. lmportanl leaseholds (other than leaseholds for natural
gas lands) that have been acquired or given, assigned orsurrendered: Give effective dates, lengths of terms, names of
parties, rents, and other conditions. State name of Commis-
sion authorizing lease and give reference to such authoriza-
tion.
5. lmportant extension or reduction of transmission or
distribution system: State tenitory added or relinquished
and date operations began or ceased and give reference to
Commission authorization, if any was required. State also
the approximate number of customers added or lost and ap-proximate annual revenues of each class of service. Each na-
tural gas company must also state major new continuing sour-
ces of gas made available to it from purchases, development,
purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts,
and other parties to any such anangements, etc.
6. Obligations incuned or assumed by respondent as
guarantor for the performance by another of any agreement
or obligation, including ordinary commercial paper
maturing on demand or not later than one year after date
of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission
authorization of any was required.7. Changes in articles of incorporation or amendments
to charter: Explain the nature and purpose of such
changes or amendments.
8. State the estimated annual effect and nature of
any important wage scale changes during the year.
9. State briefly the status of any materially important
legal proceedings pending at the end of the year,
and the results of any such proceedings culminated
during the year.
10. Describe briefly any malerially imporlant transaclions
of the respondent not disclosed elsewhere in this report in
which an officer, director, security holder, voting trustee,
assoclated company or known associate of any of these
persons was a party or in which any such person had a
malerial interest.
1'1. Estimated increase ordecrease in annual revenues
caused by important rate changes: State effective date
and approximate amount of increase or decrease for each
revenue classificalion. State the number of customers affected.
1. None2. None3. None4. None5. None6. None7. None8. None9. None
'10. None11. All customers were effected by the ldaho Public Utilities Commission's authorization of the following price changes:
Effective Date: July 1, 2000 Annualized Revenue lncrease:$36,400.000
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FERC FORM NO. 2 (L2-95)Page 1,08 Next Page is 1.10
rtd[rs vr nEJPUttuvilt
INTERMOUNTAIN GAS COMPANY
uate or Kepon
09/30/00
UUM}'AKA I IVE UALANUE iiHEE I {ootr.r D Ar\u uI ntrr( uEt t I
Line
No.
ilIte oI Account
(a)Page No.
thI
End of current YearlcI End of Previous Yearlrll
^ U IILI IY PLAN I
1 uuilrv HtanI (1u1-1uo. 1 tuu-zv I zoo,Y/ r,ztJo
uuilSrruuuon vvofK tIt rrooress utl tuv-zv1 tr+J,cuzl
1 r v r /\L uIilIy rtant (Enler I olat oI flnes ano tuu-zu1 aol tt t+tJ+v zgJtZt Ot)aa
zvv-zu I t+ t.oru. ro;IJU,U4U,bui
b NeI UIilrly l-tanI =ilrEl t utat ot ilItg 4 tess !
NUCtear Fuet
6
Y t\er t\uuteal ruet :nrer r olat oI lne / tess 6)
tu rYel uliltly rtanl :nler I orat or ltne b ano I 43,C44, / UC
ulilrry rranr Aoluslments tzz 1,4bi.v45 r i+aJ,Y4Jtz(JaS DIOTeO-EaSe rraS ZZV
IJ Dysrem Earanctrl ud5 zzv
t1 uas Sroreo tn Keservotrs ano H zzv-tJ LraS UWneO tO System UaS zzvtb\J r ntrK rK(JrEr( I Y ,\I\U il\Vtr- I tvttrt\ I D
t\ultuuilty rt(tzt tu,zoz I,JYd
to . dt tu AIilut t lZt tv,z9a r,oYC
rnvesrmenrs rn Assoctaleo uompantes taa zzz-zzJ
ZU rnveslmenl tn Suostotary uompantes ZZq-ZZC
Z1 tFor uosl oI Accounl 123.1. see Foomote t'aoe 224. t|ne 4u
zz tYoltGurrent roruon oI Allowances
za zzz-zzJ
24 Jpecrar runos tzJ-tta zo I ,ouo ZZJ,O'J
za ru rAL urner HroDenv & lnveslmenls zc r .cuc ZZJ.OZJ
zo \,UI1I1trI\ I '{I\U A\,Ur(UtrU ADDtr I D
ZI \-asn ( tJ I
zo DOeCtat ueoostIS JZ-J4
ZY vvorKrng runos IJ:3,622 4,bUJ
.,U r emporary uasn rnvesrmenrs (r Jc ZZZ.ZZJ J,YUU,9VI
JI t\oles Kecetvaole 14l ZO,UUU IZO,UUU
5t uusromer Accounls Kecetvaote t+z n,lo/.co/
JJ Umer ACCOUnIS Kecervaole (14J )o1.z+Y CUU.C IY
J4 t+zt )zc,uu(+JC.JOO
JO rrures KgcervaDre ttoIlt,{ssoctateq 9ompantes ( t4a
oo Agcounrs Kecetvaole Irom ASSoc. uompantes { t.}t oor I vY zvu,azS,tt rUEI DIC'CK tc I
J6 UEI DIOCK riliE uilur5liluutEu t3l
JV Keslouats =tet rci
4U rranr Malenat ano u0eralrno uuo0fles to{,v4,JC/lzt
rvrercflanol:'E I t3a
a \Jrner tv|atefiat ano D[)tres I tcol
4J t\uctear Matenats '1eto ror Sate t 5/
.+.t \ilowances lCO.l ano lCU.z
4J NOnCUrenr ronton oI Alowances
4t >tores ExDenSe UnOlStflOUteO (1bJ
4T 9C! Otutgg ultugt zzv z,.ro4,uo446rEIEU r\alurar uas Dtutgo allo nEto tor rrocesstr to{.2 rnru t04 zzu z,cou,44l z,ct (,zvd
9V rrtEItts I toi ZJU cJc,u/ r .+bo,JJ /
OU auvaltces to[ r9a5 too tnru to/zzYctIlterest ano L,,lvtoenos KecetvaDte .J, ' OL JOV, r tJ
cz .(enIS Kecetvaote
CJ ACCTUeO UUilIy KeVenUeS
c4 rvrsuEIaileuu5 rvutt€Itt altu ACGtueo ASsets
oc v l,tL uurrenr ano Agctueo AsseIS (tolat oI ltnes z/ Inru c4 5,VJJ.Z4U v,tqt,tvo
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tFERC FORM NO. 2 lt2-96)Page 110
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INTERMOUNTAIN GAS COMPANY
r r xt nEPvr I r-.(1)'An Original(2) A Resubmission
uare (,r xsPulr rgar ur nEPgrr
09/30/00
uLrMrAKAttvtr t ALANUtr )t1trtrt (A)5E tDANU UlHtrt( UEEttD' [UOnUnUeA
Line
No.
I rue oI Accounr
(a)
nEt.
Page No.(bl
90lor ruE or
End of Cunent Year
/c)
End of Previous Year
Id)
co . UtrTtrKi(EU Utr,OI I D
5I unamoftrzeo ueol Exoense t16 zaJ zu.o(x+ZZ,ZI Z
c6 taz.1 z5u
3Y unrecovereo rlant ano Heoutalory Sluoy rvosrs (ruz ZJU
OU uursr nequrar(fry ,\ssets t toz ZJZ
0l anQ lnVeStlqaUOIl L,Ilalq(ll' tElcsulU, t loa zJ1
0t is tlJas, t roJ. r. roJ.z zJt
o.,rJrBarrng ,{ccounts (It4 J,VZC
o4 r emporary raciltues (t6i
oc 168 z3J zo.3.,c.ocJ | . tqz.zua
oo uerereo. Losses Trom utsoosrron or uuflry rranr.16t
0,nesealGn. lJgveloDment. anq uerltonsuauuil Ex9snu. t roc JCZ.JCJ
oo unarnoruzeo LosS on F(eacqutreo ueor t ro:10v l.zY, .J I v r,Jov,cJc
ov AOCUmUrareo uelereo tncome raxes (rvr zaq-zJc zzo,00J
tu unrecovereo Furcnaseo (jas uosrs trvrrvrAL utiltsI]E(J uet,tts ttrnteI toklt (Jt [ItEs 0, urru ,zv,vuJ,oJo tz, /oJ,oJU
tz r v r AL Assets ano olner ueotls :Itter tolat ut IIteS tu-to, zo, oJ, altu ,I OJ.UYY.J I Y toJ,ozo, tvv
FERC FROM # 2 (ED 12-95) Page 111
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Date of Report
(1) - An Original
(2) A Resubmission
Year of Report
09/30/00
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line
No.
Title of Account
(e)
Ref.
Page No.
Ih)
Balance at
End of Current Year
(c'l
Balance At
End of Previous Year
{d)
1 PROPRIETARY CAPITAL'
2 Common Stock lssued (201 )250-251 1 ,513,060 1.513.060
3 Preferred Stock lssued (204)250-251
4 Capital Stock Subscribed e02.205\252
5 Stock Liability for Conversion (203. 206)252
6 Premium on Capital Stock (207)252 1 5.703.1 50 '15,703,150
7 Other Pald-ln Caoital Q08-21'l 253 183.54'l 183,541
8 lnstallments Received on CaDital Stock (212)252
I [Less) discount on caoital stock 254
10 (Less) Caoital Stock Exoense (214)254 't.077 .741 l'l o77 741
't1 Retained Eaminos Q15. 215.1. 216\1't8-l 19 51.980.996 49.683.656
't2 Unaoorooriated Undistributed Subsidiarv Earninos (21 6. 1 1 18-l 19
13 (Less) Reacouired Caoital Stock (217)250-251
14 TOTAL Proprietarv Capital (Enter Total of lines 2 thru 13)68.303,006 66,005,666
15 , LONG.TERM DEBT -
16 Bonds (221)256-257 58.000.000 58,000.000
17 (Less) Reacouired Bonds (222)256-257
18 Advances from Associated Companies (223)256-257
19 Other Lons-Term Debt (2241 256-257 0 0
20 Unamortized Premium on Lonq-Term Debt (225)258-259
21 (Less) Unamortized Discount on Lonq-Term Debt-Dr. (226)258-259
22 (Less) Cunent Portion of Lonq-Term Debt
23 TOTAL Long-Term Debt (Enter Total of lines 16 lhru 221 58,000,000 58,000,000
24 'OTHER NONCURRENT LIABILITIES -
25 Oblioations Under Caoital Leases - Noncunent (227)
26 Accumulated Provision for Property lnsurance (228.'l)
27 Accumulated Provision for lniuries and Damaoes (228.2)
28 Accumulated Provision for Pensions and Benefits (228.3)654,974 298,789
29 Accumulated Miscellaneous Operatinq Provisions (228.4)
30 Accumulated Provision for Rate Refunds (229)
31 TOTAL Other Noncurrent Liab. (Enter Total of lines 25 thru 30)654.974 298,789
FERC FORM NO. 2 (12-96)
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PAGE 112
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITI i) (Continued)
Line
No.
Title of Account
/a)
Ref.
Page No.
{b)
Balance at End
of Cunent Year
{c)
Balance at End
of Previous Year
(d)
32 CURRENT AND ACCRUED LIABILITIES -
33 Cunent Portion of Lono-Term Debt
34 Notes Pavable (231)12,000,000
35 Accounts Pavable (232)15.194.669 13.384.797
JO Notes Payable to Associated Companies (233)
37 Accounts Pavable to Associated Companies (234)1,676,036 3.294.917
38 Customer Deoosits (235)168,536 154,',t20
39 Taxes Accrued (236)262-263 (521.5381 1,245,656
40 lnterest Accrued (237)194.393 145j26
4',l,Dividends Declared (238)
42 Matured Lonq-Term Debt (239)
43 Matured lnterest (240)
44 Tax Collections Payable {.241
45 Miscellaneous Cunent and Accrued Liabilities (242)268
46 Obliqations Under Capital Leases-Cunent (243)
47 TOTAL Cunent & Accrued Liab. (Enter Total of lines 33 thru 46)28,712,096 18,224,6',t6
48 DEFERRED CREDITS'
49 Customer Advances for Construction (252)2.491.372 2.077.083
50 Accumulated Defened lnvestment Tax Credits (255)4.773.158 5.'t04.183
5'l Defened Gains from Disposition of Utility Plant (256)
52 Other Deferred Credits (253)269 5,492,863 5.285.214
53 Other Regulatory Liabilities (254)278
54 Unamortized Gain on Reacquired Debt (257)260
55 Accumulated Deferred lncome Taxes Q8'l-2831 274-277 14.671.850 8.630,549
56 TOTAL Defened Credits (Enter Total of lines 49 thru 55)27.429.243 21.097.029
57 TOTAL Liabilities & Other Credits (Enter Total of lines 14,
23,31.47. and 56)183.099.3't9 163.626.100
FERC FORM NO.2 (12-96)PAGE 113
Name or xesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) . An Original
(2) A Resubmission
Date of Report Year or Kepon
09/30/00
STATEMENT OF INCOME FOR THE YEAR
1 . Report amounts for accounts 41 2 and 413, Revenue
and Expenses from Utility Plant Leased to Others, in
another utility column (i,j) in a similar manner
to a utility department. Spread the amount(s) over
lines 02 thru 24 as appropriate. lnclude these amounts
in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility
Operating lncome, in the same manner as accounts 412
and 413 above.
3. Report data for lines 7, 9 and 1 0 for Natural
Gas companies using accounts 404.1, 404.2,404.3,
407.1 and 407 .2.
-tne
!o.
Account
la\
(Ref.)
Page
No.
(b)
TOTAL
Cunent Year
(c)
Previous Year
rd)
1 ' UTILITY OPERATING INCOME'
2 Ooeratino Revenues (400)300-301 137,909,1 1 't 132,542,415
3 OperatinO Expenses
4 Ooeratino Exoenses (401) & Sub. Fin. Exo. (416)317-325 103,376,804 94,526,376
5 Maintenance Expenses (402)317-325 2.203.299 2.195.588
6 Deoreciation Exoense (403)336-338 11,010,611 9,948,836
7 Amort. & Oepl. of Utility Plant (404-405)336-33E 26.033 29.991
8 Amort. of Utilitv Plant Aco. Adi. (406)336-338IAmort. of Prooertv Losses. unrecovered Planl and Reoulatorv Studv Costs (407)
10 Amort. of Conversion Exoenses (407)
11 Reoulatorv Debits (407.3)
12 (Less) Requlatorv Credits (407.4)
t3 Taxes Other Than lncome Taxes (408.1 262-263 o,z5 t,100 6,083,942
14 lncome Taxes - Federal (409.1 )262-263 $44.502]3.841.746
15 - Other (409.1 262-263 e27.240)969,063
16 Provision for Deferred lnc. Taxes (410.1 )234-235 13,532,0E8 10.640.532
17 (Less) Provision for Oefened lncome Taxes-Cr. (41 1 .1 23/'-235 8.251.731 (9.615.419
18 lnvestment Tax Cr€dit Adi. - Net (41'1.4)(331,02t 151 ,378
19 (Less) Gains from Diso. of Utilitv Plant (41 1.6)
20 Losses from Diso. of utilitv Pla^l (411 .71
21 (Less) Gains from Disoosition of Allowances (41 1.8)
22 Losses from Disoosition of Allowances (41 1.9)
23 TOTAL UtiliU Operatinq Exoenses (Enter Total of lines 4 thru 22)126.645.503 118.772.O33
24 Net Utility Operatinq lncome (Enter Total of line 2 11,263,608 '13.770 342
less 23) (Canv forward to Daoe 116. line 25)
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FERC FROM 2 (REVISED j-2-96)Page 114
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Name o, Kesponoenl
INTERMOUNTAIN GAS COMPANY
tnrs Kepon rs:
(1)'An Original
12) A Resubmission
Date of Reporl Year of Report
09/30i00
STATEMENT OF INCOME FOR THE YEAR (Continued)
4. Explain in a footnote if the previous yea/s ligures are
different from those reported in prior reports.
5. lf the columns are insufricient for reporting additional
utility departments, supply the appropriate account titles, lines
2lo 23, and report the information in the blank spac€ on page
'122 ot in a suonlemental statement.
ELECTRIC UTILIry GAS UTILIry OTHER UTILITY
Cunent Year
/el
Previous Year
(n
Cunent Year
(o)
Previous Year
ft)
Cunent Year
fi)
Previous Year
fi)
Line
No.
137.909.1 1 1 132.542.415 2
103.376.804 94.526.376 4
2,203,299 2,1 95,588 5
1 1 .010.61 I 9.948.836 6
26,03s 29,991 7
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12
6.251.166 6.083.942 13
@u.l 3.U1.746 14
(22t,969.063 15
13.532.088 10,640,532 16
(E,251,731 (9.615_41S
(s31.025'1sl .378 't8
19
20
21
22
126,645,503 118.772.033 23
11.263.60E 13.770342 24
FERC FROM NO. 2 (REVISED 12-95)Page 115
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
{21 A Resubmissior
Date of Report Year of Report
09/30/00
STATEMENT OF INCOME FOR THE YEAR (Continued)
Line
No.
Account
/2)
(Ker.)
Page
No.
(b)
TOTAL
Current Year
(c)
Previous Year
/dl
25 Net Utilitv Ooeratino lncome (Canied nvd. from oaoe 114)1 '1,263,608 770.342
26 . OTHER INCOME AND DEDUCTIONS'
27 Other lncome
28 Nonutility operatinq lncome
29 Rev. From Merchandisino. Jobbino & Contract Work (415)
30 (Less) Costs & Exo. of Merch--Job. & Contr. Work (416)
31 Revenues From Nonutilitv Ooerations (417)1,346 '1.447
32 (Less) Expenses of Nonutility Operations (41 7.1 782 1,2U
33 Nonoperating Rental lncome (418)
34 Equity in Earninos of Subsidiarv Comoanies (418.1 )119
35 lnterest and Dividend lncome (419)126.272 583,788
36 Allow. for Other Funds Used Durino Construction (419.1
37 Miscellaneous Nonooeratino lncome (421 )4,759 519
38 Gain on Disposition of Propertv (421.1
39 TOTAL Other lncome (Enter Total of lines 29 thru 3E)1 33,1 59 586,988
40 Other lncome Deductions
41 Loss on Disoosition ol Prooedv 1421.2\
42 Miscellaneous Amortization (425)
43 Miscellaneous lncom6 Deductions (426.1-426.5)340 155.793 213,879
44 TOTAL Other lnc. Oeductions(Total of lines 41 thru 43)340 155,793 213,E79
45 Taxes Applic. to Other lncome and Deductions
46 Taxes Other Than lncome Taxes (408.2)262-263 65 79
47 lncome Taxes-Federal (409.2)262-263 (4,011 4't6
48 lnmme Taxes-Other (409.2)262-263 521 72
49 Provision for Defened lnc. Taxes (410.2)234-235 0 0
50 (Less) Provision for Deferred lncome Taxes-Cr.(411-2)234-235
51 lnvestment Tax Credit Adi.-Net (41 1.5)
52 (Less) lnvestment Tax Credats (420)
53 TOTAL Taxes on Other lnc.& Deduct.(Total of 46 thru 52)G.425'567
54 Net Other lnc. & Deduct. (Enter Total of lines 39,44,53)tv,4vt 372,542
55 . INTEREST CHARGES'I.80056lnterest on Lono-Term Oebl A27\4.300 4.21(
57 Amort. of Debt Disc. and Expense (428)258-259 1,608 1,753
58 Amort. of Loss on Reamuired Debt (428.'l 72.216 72.216
59 (Less) Amort. of Premium on Oebt-Credit (429)258-259
60 (Less) Amort. of Gain on Reacouired Debt-Credit (429.1
61 lnteresl on Oebt to Assoc. Comoanies (430)340
62 Other lnterest Exoense (431 )340 (264,06S 1 94.894
63 (Less) Allow. for Bon. Funds Used Durino Constr.-Cr.(432)(73.394 t153.778
64 Net Interest Charges (Enter Total of lines 56 thru 63)3,947,1 61 4,325,885
65 lnmme Before Extraord. ltems (Total of lines 25. 54 & 64)297.234 9.E17.039
66 . EXTRAORDINARY ITEMS'
67 Extraordinarv lncome (434)
68 (Less) Extraordinarv Deductions (435)
69 Net Extraord. ltems(Enter Total of line 67 less line 68)
70 lncome Taxes-Federal and Other (409.3)262-263
71 Extraord. ltems After Taxes(Total of line 69 less line 70)
72 Net lncome (Enter Total of lines 65 and 71)7.297.238 9.817.039
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IFERC FORM NO. 2 (12-96)Page L15 Next Page is 118
Name or Responoent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
:1) ' An Original'2) A Resubmission
Date of Report Year of Report
09/30/00
STATEMENTOF RETAINED EARNINGS FORTHE YEAR
1. Report all changes in appropriated retained eamings,
unappropriated retained earnings, and unappropriated
undistributed subsidiary eamings for the year.
2. Each credit and debit during the year should be
identified as to the retained eamings account in which
remrded (Accounts 433,436-439 inclusive). Show the
contra primary arcount affected in mlumn (b).
3. State the purpose and amount for each reservation or
appropriation of retained earnings.
4. List first account 439, Adiustments to Retained
Eamings, reflecting ad,iustments to the opening balance
of retained eamings. Follow by credit, then debit items,
in that order.
5. Show dividends for each class and series of capital stock
Line
No.
Item
la)
Contra Primary
Account Affected
(bl
Cunent Year
Amount
(in dollars)
(c)
Prevrous Year
Amount
(in Dollars)
(d)
UNAPPROPRIATED RETAINED EARNINGS (Accounl 21 6)
1 Balance - Beoinnino of Year 49,683,758 45,866,619
2 Chanqes (ldentifu bv orescribed retained earninos accounts)
3 Adiustments to Retained Eamings (Account 439)
3.01 Credit:
3.O2 Credit:
3.03 Credit:
3.04 Credit:
3.05 Credit:
4 TOTAL Credits to Retained Earninqs(Acct.439)
ffotal of lines 3.01 thru 3.05)
4.01 Debit
4.O2 Debit:
4.03 Debit:
4.04 Debit
4.05 Debit:
5 TOTAL Debits to Retained Eaminos(Acct.439)
fiotal of lines 4.01 thru 4.05)
6 Balance Transferred from lncome (Account 433 less Account 418.1 7,297,238 9,617,039
7 Appropriations of Retained Eaminqs (Account 436)
7.01
7.02
7.03
7.04
6 TOTAL Appropriations of Reiained Eaminos(Acct.436)
(Lines 7.01 thru 7.04)
I Dividends Declared - Prefened Stock (Account 437)
9.01
9.02
9.03
9.04
10 TOTAL Dividends Declared-Prefened Stock(Acct.437)
(Lines I thru 9.04)
11 Dividends Declared - Common Stock (Account 438)5.000.000 6.000.000
11.O1
11.02
1 1.03
11.O4
12 TOTAL Dividends Declared-Common Stock(Acct.438)5.O00.ooo 6.000.000
(Lines 1 1.01 thru 1 1.04)
13 Transfers from Acct.2l6.l.unaoorooriated Undistributed
Subsidiary Eamings
14 Balance-End of Year (Total of lines 1 , 4, 5, 6, 8, 1 0, 1 2 and 1 3)51.980.996 49.683.658
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FERC FORM NO. 2 (12-95)Page 118
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Name or Kesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original(2) A Resubmissior
Date of Report Year of Report
09/30/00
STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)
6. Show separately the state and federal income tax effect of items shown in account 439, Adjustments to Retained Eamings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. lf such reservation
or appropriation is to be recunenl state the number
and annual amounts to be reserved or appropriated as
well as the totals eventually to be accumulated.
8. At lines 3, 4, 7, 9, 1 1 , and 1 5, add rows as necessary
to report all data. When rows are added, the additional row
numbers should follow in sequence, e.q., 3.01, 3.02, etc.
Line
No.
Item
(a)
Cunent Year
Amount
(in dollars)
th\
Previous Year
Amount
(in dollars)
1c)
APPROPRIATED RETAINED EARNINGS (ACCOUNI 215)
State balance and purpose of each appropriated retained eamings amount at end of year
and give arcounting entries for any applications of appropriated retained earnings
durino the vear.
5.O
15.02
15.03
15.04
15.05
15.06
15.O7
15_08
16 TOTAL Appropriated Retained Eamings (Account 215)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEOERAL (Account 215.1
State below the total amount set aside through appropriations of retained eamings,
as of the end of the year, in compliance with the provisions of Federally granted
hydroelectric project licenses held by the respondent. lf any reductions or changes
other than the normal annual credits hereto have been made during the year, explain
such items in a footnote.
17 TOTAL Appropriated Retalned Eamings-Amortization
Reserve, Federal (Account 215.1 )
18 TOTAL Appropriated Retained Eamings
(Account 215, 215.1) (Enter total of lines 16 & 17)
19 TOTAL Retained Eamings (Account 215, 2'15.1, 2lA)
(Enter Total lines 14 & 16)51,980,996 49,683,65E
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1
20 Balance - Beginning of Year (Debit or Credit)
21 Eouitv in Eaminos for Year (Credit) (Account 418.1
22 (Less) Dividends Received (Debit)
23 Other Chanoes (Exolain) '
24 Balance - End of Year
FERC FORM NO. 2 (ED ]-2-96)PAGE 119
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
STATEMENT OF CASH FLOWS
1. lnformation about noncash investing and financing
activities should be provided on page 122. Provide also
on page 122 a reconciliation between "Cash and Cash Equivalents
at End of Yeaf with related amounts on the balance sheet.
2. Under "Othed' specify significant amounts and
group others.
3. Operating Activities-Other: lnclude gains
and losses pertaining to operating activities only.
Gains and losses pertaining to investing and fin-
ancing activities should be reported in those
activities. Show on page 1 22 the amounts of
interest paid (net of amounts capitalized) and
income taxes oaid.
Line
No.
DESCRIPTION (See lnstructions for Explanation of Codes)
lal
Cunent Year Amount
(b)
Previous Year Amount
1 Net Cash Flow from Operatinq Activities:
2 Net lncome (line 72(c) on oaoe 1 16)7,297,238 9.E17.039
3 Noncash Charqes (Credits) to lncome:
4 DeDreciation and Deoletion 11.537.958 10.341.352
5 Amortization of (Soecitu'l: (See oaoe 123)99,857 267,960
5.01
5.O2
6 Defened lncome Taxes (Net)5,280,357 1.O25.114
lnvestment Tax Credit Adiustments (Net){-331.025 151 ,378
8 Net (lncrease) Decrease in Receivables and Cost of Gas Delivered But Unbilled (1,241,30t 3,2v,527
Y Net (lncrease) Decrease in lnventory 2,212,705 6.777.864
10 Net (lncrease) Decrease in Allowances lnventorv
11 Nel lncrease (decrease) in Pavables. Accrued Expenses and Prepavments 1,512,5 (6.212
12 Net (lncrease) decrease in Other Requlatory Assets
13 Net lncrease (Decrease) in Other Reoulatorv Liabilities
14 (Less) Allowance for Funds Used Durinq Construction 0 0
15 (Less) Undistributed Eaminos from Subsidiarv Comoanies
16 utner uelerTeo Gas uosts (15,481,462 n.530.412
16.01 Other assets and liabilities 671 ,419 254,297
16.02 NeI qarn on olsoosat oI oropeny
18 Net Cash Provaded by (Used in) Ooeratinq Acitvities
(Enter Total of lines 2 thru 1 6)8.533.208 24,1 87,093
19
20 Cash Flows from lnvestment Activities:
21 Construction and Acquisition of Plant (includinq land):
22 Gross Additions to t-rtilitv Plant (less nuclear fuel)(18.809.733 t21.618.107
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utilitv Plant
25 Gross Additions to Nonutilitv Plant
26 (Less) Allowance for Funds Used Durino Construction 0 0
27 utner:
27.01
27.02
28 Cash Outflows for Plant (Total of lines 22 thru 27)(18,809,73:t21.614.107
29
30 Acquisition of Other Noncunent Assets (d) Soecial Funds Q1.682 (20.1
31 Proceeds from Disposal of Noncurrent Assets (d) Fixed Assets Net of Cost of Removal 125.S51 947.582
32
33 lnvestments in and Advances to Assoc. and Subsidiarv ComoaniesuContnbutions and Advances from Assoc. and Subsidiarv ComDanies
35 Disposition of lnvestments in (and Advances to)
36 Associated and Subsidiarv Comoanies
37
3E Purchase of lnvestment Securities (a)
39 Proceeds from Sales of lnvestment Securities (a)
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IEERC FORM NO. 2 (12-96)PAGE 120
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Name oI Responoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
STATEMENT OF CASH FLOWS (Continued)
4. hvesting Activaties 5. codes used:
lnclude at Other (line 27) net cash outflow to acquire other (a) Net proceeds or payments.
companies. Provide a reconciliation of assets acquired with (b) Bonds, debentures and other long-term debt.
liabilities assumed on gage 122. (c) lnclude commercial paper.
Do not include on this statement the dollar amount of leases (d) ldentify separately such items as investmenls,
capitalized per USofA General lnstruction 20; instead provide fixed assets, intangibles, etc.
a reconciliation of the dollar amount of leases capilalized 6. Enter on page 122 danfications and
with the plant coslon gage 122. explanations.
7. At lines 5, 16, 27 , 47 ,56, 58, and 65, add
rows as neoessary to report all data. Number the extra
rows in seouence- 5.0'1. 5.02. etc.
-ine
{o.
DESCRIPTION (See lnstruction No. 5 for Explanation of Codes)Cunent Year Amount
(b)
Previous Year Amount
(c)
l0 Loans Made or Purchased
1 Collections on Loans
t2
t3 Net (increase) Decrease in Receivables
w Net (increase) Decrease in lnventory
l5 Net (increase) Decrease in Allowances Held for Speculation
t6 Net (increase) Decrease in Pavables and Accrued Expenses
47 other:
47.O1
t7.o2
t8 Net Cash Provided bv (Used in) lnvestino Aclivities
{9 (Total of lines 28 throuoh 47).705.4U 121.290.92
50
51 Cash Fl6w( fmm Finrneind A.-la\
52 Proceeds from lssuance of:
,3 Lon+Term Debt (b)12 loo
-A Prefened Stock. net of oain on reacouisition
t5 Common Stock
t6 Other:(1.243.7'.tE
)6.01
57 Net lncrease in Short-Term Debt (c)
58 Other
58.01
58.02
59 Cash Provided bv Outside Sources (Total of lines 53 through 58)12,000,000 (1.24s.718
30 Pavmenls for Retirement ot
il Lono-Term Debl
)z Prefened Stock. nei of oain on reacouisition
)5 Common Stock
t4 Other:
t5.01
i6 Net Decrease in Short-Term Debt (c)
i7
t8 Dividends on Prefened Stock
i9 Dividends on Common Stock (6,000,
/0 Net Cash Provided bv (Used in) Financino Activities
t1 Ootal of lines 59 throuoh 69)7.000.000 0.243.7't8'
t2
t3 Net lncrease (Decreas€) in Cash and Cash Equivalents
74 (Total of lines 18, 49 and 71 )(3.172.256'u.u7.il7'
75
76 Cash and Cash Eouivalents at Beoinnino of Year 3,905,
-
733.
595 ,'t42
77
78 ,ash and cesh Eouivalents at End of Year 339
FERC FORM NO. 2 (12-95)PAGE 121
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) . An Original(2) A Resubmission
Date of Report Year of Report
09/30/00
NOTES TO FINANCIAL STATEMENTS
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11. Provide important disclosures regarding the Balance Sheet, Statement of lncome for the Year, Statement of Retained Earnings for the year,
land Statement of Cash Flow, or any account thereof, Classify the disclosures according to each financial statement, providing a subheading for
leach statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
lin the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
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12. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the
llnternal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of
la material amount initiated by
Ithe utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
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13. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. q and, in addition disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. lnclude details on the accountlng for transition obligations
or assets, gains or losses, the
amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments, terminations, transfers, or
reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General lnstruction '17 of the Uniform System of Accounts.
5. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
6. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's crnsolidated group
that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships,
sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries
(i.e., production, gathering), major pipeline investments, acquisitions by the parent corporations(s), and distributions of capital.
'7. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to
retain such revenues or to recover amounts paid with respect to power and gas purchases.
I Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which has an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
1. Balanco Shoet
Accounts 1E6 Misc.llaneou3 Defo.rod Doblts and 253 Other Deforod Credtts
The Respondent follows the Statemenl of Financial Accounting Standard No. 1 09 ("SFAS 1 09'), which requires that the Respondent compute defered income taxes on the
temporary differences between the book basis and tax basis of assets and liabilities. Due to the effects of regulation on the Respondent, certain adjustments made to
deferred income taxes to retlect the adoption of SFAS 1 09 are, in turn, reflected as a regulatory asset or liability. The Respondent has recorded a deferred regulatory asset of
$ 2,625,841 and a defered regulatory liability of $ 5,253,6,t1 . The regulatory asset is reported in Miscellaneous Defered Debits and the regulatory liability is recorded in
Other Defered Credits,
2. Soo Pag6 108 ror dlsclo3ure contlngency.
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IFERC FORM NO. 2 (1-2-96)Page 122
INTERMOUNTAIN GAS COMPANY
(1)'An Original
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PENSION PLANS & PBOP
The Respondent's Pension, Savings and Profit Sharing Plan is a defined contribution plan under lntemal Revenue Code 401 (k) which covers
all of the employees of the Respondent, except those who are cunently members of the collective bargaining unit and are covered
under its separate pension plan. The Respondent contributes 6% of base pay into the participant's individual account. ln addition, the Respondent
match$1 ofeach$2ofpre-taxcontributionsmadebytheparticipant,uplo4o/ooftheparticipantsbasepay. TheRespondent'scontributiontothe
was $816.000,
The Respondent provides medical benefits to its retired employees through participation in the lntermountrain Gas Employee Benefit Trust fthe Trust').
provided through the Trust are funded primarily by the company and, to a lesser degree, from premiums paid by the plan participants.
participate in one of three plans. Certain past retirees receive medical and dental benefits while others receive only medical benefits. Both
groups contribute a premium toward the cost of the coverage. Cunent retirees will receive medical benefits in retum for a premium until age 65
at which time they will receive a portion of the cost of a Medicare supplement and no other benefits.
The Respondent accrues postretirement benefit costs, including retiree health care costs over each retiree's working life. For years prior to 1 996,
postretirementcostswerer€cordedatthetimethebenefitswereprovided. Postretirementbenefitcostsincurred,butnotaccrued,priortol996arebeing
amortized ovet a 20 year period. A discount rale ol7.75o/o was adopted effective September 30, 2000. The initial trend rate for medical costs was 1O.O%,
is assumed to decrease ratably over the next ten years lo 5.0olo. A 1 % increase in the trend rate for medical costs would have increased the
30, 2000 benefit obligation by $81 1,000 and postretirment health care expense for the year by $1'16,000
The Respondent's policy is to fund its obligations for postrelirement health care benefits in an amount equal to its book expense, to the extent tax
For the year the Respondent funded $6E3,000 into the Trust, from which it paid cunent year benefits of $326,000. The values of the
year investments was $5,314,000, of which $1,469,000 was in unrealized gains. The trust invests funds not othemise required to meet cunent
requirements in an investment fund, which is composed primarily of U.S. based publicly trad€d stock. The Respondent assumes the long-
return on assets invested in the plan will be approximately 8%. For the year ended September 30, 1999 the return on assets invested in the
was approximately 38%, annualized.
The componets of postretirement health care benefit obligation are:
Accumulated postretirement health care obligation $Fair value of plan assets
Funded status of the plan
Accrued benefit cost recognized on the Balance Sheet
4. Not applicable
Statement of Reiained Eamings
Under the terms of the Senior Debentures ("Debentures"), the Respondent's retained eamings are restricted as to the payment of cash dividends
on common stock. At September 30, 2000, $23,1 '18,000 of the Respondent's retained eamangs are available for the payment of dividends.
Not applicable
Not applicable
Not applicable
Not applicable
Paoe 120. lnstruction 3
lnterest paid, net of amount capitalized $ 4,645,000
lncome taxes paid $ 600,000
FERC FORM NO. 2 (12-96)Page 123 Page is 200
Name of Respondent
INTERMOUNTAIN GAS COMPANY
l-his Reportl Date ol Repo
i1) . An Original
'2) A Resubmission
Year of Reporl
09/30/00
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item
(a)
Total
(b)
1 UTILITY PLANT
2 ln Service
3 Plant in Service (Classified)288,437,381
4 Property Under Caoital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant UnclassifiedITOTAL (Enter Total of lines 3 thru 7)288,437,381
I Leased to Others
10 Held for Future Use
11 Construction Work in Prooress 143,504
12 Acouisition Adiustments
't3 TOTAL Utility Plant (Enter Total of lines 8 thru 12)288,580,885
14 Accum. Prov. for Depr., Amort., & Depl.(141,570,155)
15 Net Utility Plant (Enter Total of line 13 less 14)147,010,730
16 DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Service
t8 Depreciation (141,0il,452
19 Amort. and Depl. of Producing Natural Gas Land and Land Rights
20 Amort. of Underoround Storaoe Land and Land Riohts
21 Amort. of Other Utility Plant (505,703
22 TOTAL in Service (Enter Total of lines 18 thru 2'l)(141,570,15s
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Others (Enter Total of lines 24 and 251
27 Held for Future Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Enter Total of lines 2E and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adi.
33 TOTAL Accumulated Provisions (Should agree with line '14 above)
(Enter Total of lines 22,26,30, 31 and 32)(141.570.155
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tFERC FORM NO. 2 (]-2-96)Page 200
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1). An Original(2) A Resubmission
Date of Reporl Year of Report
09/30/00
SUMMARY OF UILIry PLANT AND ACCUMUI-ATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Electric
(c)
Gas
(d)
Other (Specify)
(e)
Common
(f)
Line
No.
288.437.381 3
4
5
6
7
288,437,381 I
9
10
143,504 11
12
288,580,885 13
(141.570.155)14
147,010,730 15
(141.06/'.452 18
(s05,703)21
(141,570,155)22
24
25
26
28
29
30
32
(141.570.155
33
FERC FORM NO. 2 (1,2-96)Page 201 Next Page 204
Name oI Hesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) . An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS PLANT lN SERVICE (Accounts 101,102, 103 and 106)
1. Report below the original cost of gas plant in service
according to the prescribed accounts.
2. ln addition to Account 101 , Gas Plant in Service
(Classified), this page and the next include Account'102,
Gas Plant Purchased or Sold; Account 103, Experimental Gas
Plant Unclassified; and Account 106, Completed Construction
Not Classified-Gas.
3. lnclude in column (c) or (d), as appropriate,
corrections of additions and retirements for the cunent or
preceding year.
4. Enclose in parentheses credit adjustments of plant
accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts,
on an estimated basis if necessary. and include the entries
in column (c). Also to be included in column (c)
are entries for reversals of tentative distributions
of prior year reported in column (b). Likewise, if
the respondent has a significant amount of plant
retirements which have not been classified to
primary accounts at the end of the year, include in
column (d) a tentative distribution of such
retirements, on a estimated basis, with appropriate
contra entry to the account for accumulated
depreciation provision. lnclude also in column (d)
reversals of tentative distributions of prior year of
unclassifi ed retirements. Attach supplemental
statement showing the account distributions of these
tentative classifications in columns (c) and (d).
Line
No.
Accounl
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
2 301 Orqanization 2,506
3 302 Franchises and Consents 429,487
4 303 MiscellaneouslntangiblePlant 5E6,739
5 TOTAL lntanoible Plant 1,O18,732
6 PRODUCTION PLANT
7 Natural Gas Production and Gatherino Plant
8 325.1 Producino LandsI325.2 Producinq Leaseholds
10 325.3 Gas Riohts
11 325.4 Riohts-of-Way
12 325.5 Other Land and Land Riohts
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
15 328 Field Meas. and Reo. Sta. Structures
16 329 Other Structures
17 330 Producino Gas Wells-Well Construction
18 331 Producino Gas Wells-Well Eouioment
19 332 Field Lines
20 333 Field Compressor Station Equioment
21 334 Field Meas. and Reo. Stia. Equipment
22 335 Drilling and Cleanino Equipment
23 336 PurificationEquipment
24 337 Other Eouioment
25 338 Unsuccessful Exploration & Devel. Costs
26 TOTAL Production and Gatherino Plant
27 PRODUCTS EXTRACTION PLANT
28 340 Land and Land Riohts
29 341 Structures and lmorovements
30 342 Extraction and Refinino Eouioment
31 343 Pioe Lines
32 U4 Extracted Products Storaoe Eouioment
33 345 ComoressorEouioment
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IFERC FORM NO.2 (A2-96)Page 204
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Name or xesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report lYear of Report
II oersoroo
GAS PLANT lN SERVICE (Accounts 101. 102. 103 and 06) (continued)
including the reveEals of the prior years tentative account
distributions of these amounts. Careful observance of the
above instructions and the texts ofAccount 101 and 106
will avoid serious omissions of respondent's reported
amount for plant actually in service at end of year/
6. Show in column (0 rsclassifications or transfers within
utility plant accounts. lnclude also in column (f) the additions
or reductions of primary account classifications arising from
distribution of amounts initially recorded in Account 102.
ln showing the clearance of account 102, include in column
(e) the amounts with resp€c,t to accumulated provision for
depreciation, acquisition adjustments, etc., and show in
column (f) only the offset to the debits or credits to
primary account classifications.
7. For Account 399, state the nature and use of plant included in the account
and if substantial in amount submit a supplementary statement showing
substantial in amount submit a supplementary statement showing subaccount
classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in
Account 1 02, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. lf proposed joumal entries have been filed with the
Commission as required by the Uniform System of Accounts, give date of such
filing.
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(o)
Line
No.
2,506 2
429,487 3
586.739 4
1.018.732 5
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13
14
15
16
17
't8
19
20
21
22
23
24
25
26
2A
29
30
31
32
33
FERC FROM 2 (L2-96)Page 205
Name of Respondent
lntermoun&ain Gas Comoanv
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year Ending
09/30/00
GAS PLANT lN SERVICE (ACCOUNTS 101 , 102, 103, AND 106) (Continued)
_tne
\o.
Account
(a)
Balance at
Beginning of Year
{bt
Additions
(c)
u 346 Gas Measurino and Reoulatino Eouioment
35 147 Other Eouioment
Jb TOTAL Products Extraction Plant (Enter Total of lines 28 thru 35)
37 TOTAL Natural Gas Production Plant (Enter Total of lines 26 and 36)
38 Manufactured Gas Production Plant (Submit SupDlementary Statement)
39 TOTAL Production Plant (Enter Total of lines 37 and 38)
40 NATURAL GAS STORAGE AND PROCESSING PLANT
41 Underground Storaqe Plant
42 350.1 Land
43 350.2 Riohts-of-Wav
44 351 Structures and lmprovements
45 352 Wells
46 352.1 Storase Leaseholds and Riqhts
47 352.2 Reservoirs
48 352.3 Non-recoverable Natural Gas
49 353 Lines
50 154 Compressor Station Equioment
51 355 Measurino and Requlatino Equipment
52 356 Purifi cation Equipment
53 357 Other Eouioment
54 TOTAL Underoround Storaqe Plant (Enter Total of lines 42 thru 53)
55 Other Storage Plant
56 360 land and Land Riohts 91,904
57 361 Structures and lmDrovements 643,084
58 362 Gas Holders 2.113.334
59 363 Purifi cation Equipment 521.753
60 363. 1 Liouefaction Eouioment 888,760
51 363.2 Vaporizing Equipment 939,888
62 363.3 Compressor Equipmenl 1.593.673
63 163.4 Measurinq and Requlatino Eouiomenl 25,724
al 163.5 Other Equipment 459,717
65 TOTAL Other Storage Plant (Enter Total of lines 56 thru 64)7,277,837
66 Base Load Liquefied Natural Gas Terminalinq and Processino Plant
67 164.1 Land and Land Riqhts
68 364.2 Structures and lmorovements
69 364.3 LNG Processino Terminal Eouioment
70 364.4 LNG Transportation Eauioment
71 364.5 Measurino and Requlatinq Eouioment
72 364.6 Compressor Station Equipment
73 364.7 Communications Eouioment
74 364.8 Other Equipment
75 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and Processing Plant (lines 67-74)
76 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 54, 65 and 75)
77 TRANSMISSION PLANT
78 365.1 Land and Land Riohts
79 365.2 Rishts-of-Way 445.621 1.425
80 366 Structures and lmorovements
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FERC FORM NO. 2 (L2-96)Page 205
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls
(1)'An Original(2) A Resubmission
Date of Report Year of Report
09i30/00
GAS PLANT lN SERVICE (Accounts 101.102. 103 and 106) (Continued)
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(o)
Line
No.
34
35
36
37
38
39
42
43
44
45
46
47
4A
49
50
51
52
53
54
91,904 56
643,084 57
2.113.334 58
52',1.753 59
888.760 60
939.888 61
1.593.673 62
25.724 63
459.717 a+
7.277.837 65
67
68
69
70
71
72
73
74
75
76
78
447,046 79
0 EO
FERC FORM NO. 2 (t2-95)Page 207
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) . An Original
(2) A Resubmission
Date of R,Year of Report
09/30/00
GAS PLANT lN SERVICE (Accounts 1O1,102.103 and 106) (Continued)
Ltne
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
81 367 Mains 27,716,644 2,434,218
82 368 Compressor Station Equipment 1,909,323 47.469
83 369 Measurinq and Req. Sta. Equipment
84 370 Communication Equipment 714,441
85 37'l Other Eouioment
86 TOTAL Transmission Plant (Enter Totals of lines 78 thru 85)30,786,029 2,483,112
87 DISTRIBUTION PLANT
88 374 Land and Land Riqhts 273,755 1,274
89 375 Structures and lmprovements 18,864
90 376 Mains 94,604,608 5,040,878
91 377 Compressor Station Equipment
92 378 Measurino and Reoulatino Station Eouioment-General 3.081.751 73,694
93 379 Measuring and Regulating Station Equipment-City Gate
94 380 Services 76.722.027 5,579.893
95 381 Meters 12.374,997 741,058
96 382 Meter lnstallations 6.192.O77 259,691
97 383 House Reoulators 2,939,849 256,706
98 384 House Reoulator lnstallations 1,724,138 270,238
99 385 lndustrial Measurino and Reoulatino Station Eouioment 6,314,166 539,288
100 386 Other Prooertv on Customers' Premises
101 387 Other Eouioment
102 TOTAL Distribution Plant (Enter Total of lines 88 thru 101)204,246,232 12,762,720
103 GENERAL PLANT
104 389 Land and Land Riohts 275,124
105 390 Structures and lmorovements 7,341,940 410,240
106 391 Office Furniture and Eouioment 7,815,860 2,840,827
107 392 Transoortation Eouioment 4,878,152 695,482
108 393 Stores Equipment 30,279
109 394 Tools, Shop, and Garage Equipment 2,293,510 231,894
110 395 Laboratorv Eouioment 2,380
111 396 Power Ooerated Eouioment 760,838 25,521
112 397 Communication Eouioment 3.086,318 116,015
113 398 Miscellaneous Equipment 26,731
114 Subtotal (Enter Total of lines 104 thru 1 13)26.511j32 4,319.979
115 399 Other Tangible Property
't'16 TOTAL General Plant (Enter Total of lines 1 '14 thru 'l 1 5)26.511J32 4,319,979
117 TOTAL (Accounts 101 and 106)269,839,962 '19,565,81 1
118 Gas Plant Purchased (See lnstruction 8)
119 (Less) Gas Plant Sold (See lnstruction 8)(1,465,945)
120 Experimental Gas Plant Unclassified
121 TOTAL Gas Plant ln Service (Enter Total of lines 117 thru 121 268,374,017 19,565,811
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FERC FORM NO. 2 (l.2-96)Page 208
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INTERMOUNTAIN GAS COMPANY
(1)'An Original
30,149,128
PLANT IN 102, 103 and
Next Page Ls 2L2Page 209FERC FORM NO. 2 02-96)
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il) - An Original
i2) A Resubmission
Date of Report Year of Report
09/30/00
GAS PROPERry AND CAPACITY LEASED FROM OTHERS
1. Report below the information called for concerning gas
property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the
initial term of the lease exceeds $500,000, describe in column (c), if
applicable: the property or capacity leased. Designate associated
companies with an asterisk in column (b).
Line
No.
Name of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments For
Current Year
(d)
1
2
3
4
5
6
7
I
I
10
11
12
't3
14
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
NOT APPLICABLE
45__roraL.
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS PROPERTYAND CAPACITY LEASED TO OTHERS
1. For all leases in which the average lease income over the initial 2. ln column (d) provide the lease payments received from others.
term of the lease exceeds $500,000 provide in column (c), a
description of each facility or leased capacity that is classified 3. Designate associated companies with an asterisk in column (b).
as oas plant in service, and is leased to others for gas operations.
Line
No.
Name Of Lessor
(a)(b)
Description of Lease
(c)
Lease Payment For
Current Year
(d)
1
2
3
4
5
b
7
8
I
10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Jb
37
38
39
40
41
42
43
44
NOT APPLICABLE
45 IOTAL
FERC FROM NO. 2 (12-96)Page2l3
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
il ) 'An Original
'2) A Resubmission
Date of Report Year of Reporl
09/30/00
GAS PLANT HELD FOR FUTURE USE (ACCOUNT 105)
1. Report separately each property held for future use at end of the
year having an original cost of $1 ,000,000 or more. Group other
items of property held for further use/
2. For property having an original cost of $1,000,000 or more
previously used in utility operations, now held for future use,
give in column (a), in addition to other required information,
the date that utility use of such property was discontinued,
and the date the original cost was transferred to Account 105'
Line
No.
Description and Location
of Property
(a)
Date Originally lncluded
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Balance at
End of Year
(d)
1
2
3
4
5
6
7
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
4',|
42
43
44
NOT APPLICABLE
45 IOTAL
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IFERC FORM NO.2 (12-96)Page214 Next Page is 216
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
CONSTRUCTION WORK IN PROGRESS-GAS (ACCOUNT 107)
1. Report below descriptions and balances at end of year of projects
in process of construction (Account 107)
2. Show items relating to "research, development, and
demonstration" oroiects last, under a caDtion Research,
and Demonstration (see Account 107 of the
Uniform System of Accounts).
3. Minor projects (less than $1,000,000 may be
qrouped.
Line
No.
Description of Project
(a)
Construction Work in Progress-Gas
(Account 107)
(b)
Estimated Additional
Cost of Project
(c)
1
2
3
4
5
o
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
DISTRIBUTION PLANT
Mains
Reg Station - lndustrial
Reg Station - General
TRANSMISSION PLANT
Mains
Easments
GENERAL PLANT
Office Furniture
73,7U
7,190
2,204
12,826
29,913
17,607
396,021
10,403
4,546
127,174
170,087
17,043
45 rOTAL 143.504 725,274
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IFERC FORM NO. 2 (12-96)Page 2'16 Next Page is 218
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1 . For each construction overhead explain: (a) the nature and extent
rf work, etc., the overhead charges are intended to cover, (b) the
Seneral procedure for determining the amount capitalized, (c) the
Tethod of distribution to construction jobs, (d) whether different rates
are applied to different types of construction, (e) basis of
lifferentiation in rates for different types of construction, and (f)
ruhether the overhead is directly or indirectly assigned.
2. Show below the computation of allowance for funds used during
construction rates, in accordance with the provisions of Gas Plant
lnstructions 3 (17) of the Uniform System of Accounts/
3. Where a net-of-trax rate for borrowed funds is used, show the
appropriate tax effect adjustment to the computations below in a
manner that clearly indicates the amount of reduction in the gross
rate for tax effects.
1. (a), (b) - Engineering, supervision, administration, and equipment costs are charged
directly to construction clearing accounts based on direct labor hours and dollars released to construction.
1. (c) - Using a standard rate schedule, these charges are cleared directly to thE construction
work in progress accounts ftom the construction daily time reports and contractors'invoices.
1. (d), (e) - Rates are the same
1. (f) - lndirectly assigned
3. Not applicable
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line 1(5), column (d) below, enter the rate granted in the last rate proceeding. lf such is not available, use the average rate earned during
the orecedino three vears.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Title
(a)
Amount
(b)
uaplalEauon
Ratio (Percent)
{c}
uosl KaIe
Percentage
{d)
1 Averaoe Short-Term Debt 1,775,000
QI Short-Term Debt lnterest 6.65o/o
tJt Averaoe Lono- I erm ueDt 58,000,000 47.52o/o 7.260/o
(4)Prefened Stock 0
(5)Common Eouitv 66.005,665 52.48o/o 14.85Yo
(6)Total CaDitalization 125,780,665 100.00%
(7)Average Construction WIP 7.345.121
2. Gross Rate for Borrowed Funds s(SM) + d(D/D+P+C) (1-SAIV)4.18o/o
3. Rate for Other Funds I1-SA 4 to(P/D+P+C)+ c{C/D+P+C)l 5.99o/o
4.Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
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tFERC FORM NO.2 (12-96)Page 2LB
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) -An Original
(2) A resubmission
Date of Report Year of Report
09/30/00
ACCUMULATED PROVISION FOR ;lATlON OF GAS UTILITY PLANT (Account 10t
1 . Explain in a footnote any important adjustments during year. end which has not been recorded and/or classified to the various reserve
2. Explain in a footnote any difference between the amount for book functional classifications, make preliminary closing entries to tentatively
cost of plant retired, line 10, column (c), and that reported for gas functionalize the book cost of the plant retired. ln addition, include all
plant in service, page 2O4-2O9, column (d), excluding relirements costs included in retirement work in progress at year end in the appropriate
of nondepreciable property. functional classifications.
3. The provisions of Account 108 in the Uniform System of 4. Show separately interest credits under a sinking fund or similar melhod
Accounts require that retirements of depreciable plant be of depreciation accounting,
recorded when such plant is removed from service. lf the 5. At lines 7 and 14, add rows as necessary to report all data. Additional
respondent has a significant amount of plant retired at year rows should be numbered in sequence, e.9., 7.01, 7.O2, elc.
Line
No-
Section A. Balances and Changes During the Year
Item
Ia)
Total
(c+d+e)
rb)
Gas Planl ln
Service
/c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
1 Balance Beoinnino of Year 1 30.368.935 1 30.368.935
2 Depreciation Provisions for Year, Charged to
3 (403) Deoreciation Exoense 1 1 .010.61 1 1 1 .010.6't 1
4 (413) Exo. of Gas Plant. Leas. to Olhers
5 Transoortation Exo€nses-Clearino 422.885 422.885
5 Other Clearino Accounts 104,461 104,461
7 Qther Accounts (Soecifu):
7.01
E ToTAL Deprec. Prov. for Year (Enter Total of lines 3 thru 7)1 1,537,957 11,537,957
10 Book Cost of Plant Retired (689.1 171 (689.1 17'.
11 cost of Removal 173.594 ('t7i
12 Salvaoe (Credit)20.270 20.270
13 TOTAL Net Chros for Plant Ret. {Enter Total of lines 1 1 thru 13)(842,44O (842,440',.
14 Other Debit or Cr. ltems (Describe):
14.01
15 Balance End of Year (Enter Total of lines 1,8,13,14 )141,064,452 141.064.452
Section B. Balances at End ofYearA lq to Functional Classifications
16 Production-Manufactured Gas
17 |-roo. ano Liamenno-NatuEt uas
18 Products Extraction-Natural Gas
19 Underoround Gas Storaoe
20 Qther Storaqe Plant 7,697,224 7,697,224
21 Base Load LNG Term. and Proc. Plant
22 Transmission 22.065.574 22,065,574
23 Distribution 9E,565,166 98.565.166
24 General 12.736.488 12.736.488
25 TOTAL (Enter Total of lines 16 thru 24)141.064.452 141,064,452
FERC FORM NO. 2 (12-96)Page 219
Name of Respond6nt
INTERMOUNTAIN GAS COMPANY
rnrs xepon ts:
1) ' An Original
2l A Resubmission
Date ot Repon Year ol t<epon
09/30/00
GAS STORED (ACCOUNT 117.1. 117.2. 117.3. 117.4. 164.1. 164.2. an 1&t 3-l
1 . ll dunng the year adjustments were made to the stored gas inventory reported in
:olumns (d), (f), (g), and (h) ( such as lo corect cumulative inaccuEcies of gas
Teasurements), explain in a footnoot the reason for the adjustrents, the Dlh and
lollaramount of adiustment. and account charced or credited
2. Report in column (e) all encr@chments during the yaar upon the volumes designaled as base gas,,
column (b), and system balancing gas, column (cc), and gas prcperly recordable in the plant accounts
3. State in a foolnote the basis of segregation of inventory between current and noncurent portions.
Also slateinafootnotethemethodusedtoreoorlstoEoe(l.e..tixedassetmethodorinventorYmethod).
-ine
\,1o.
Description
(a)
(Account 1 17.1)
rb!
(Account '117.2)
rc'l
Noncunent
(Account 117.3)
tdt
(Account 1 1 7.4
lel
Cun6nt
(Account 164.1
rfl
LNG
(Account l64.2
LNG
(Account'154.3,
thl
Tobl
aI
1 lalance at Beqinnlnq of Ysar 2,364,084 2.577.294 4.941.382
2 3as Delivered to Storaoe 302,945 302.945
3 ias Withdrawn from StoEoe (2.364.084 (3'19.7961 (2.683,880
4 )ther Debib and Credib
5 lalance at End of Year 2-560-447 2.560.447
6 Ofi 1,245.527 1.245.527
7 qmount oar Oth 0.4E645 0.48645
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tFERC FORM NO. 2 (12-95)Page 220 NexE Page ie 222
Name or Hesponoent
INTERMOUNTAIN GAS COMPANY
r nrs Kepon rs:
:1)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/00
INVESTMENTS (Accounts 1 23, 1 24, 1 361
'1. ReportbolowinvestnentsinAccounts,l23,lnvestnentsin AssociatedCompanios,'124, (b) lnvesEnentAdvances-Reportseparatelyforeachpersonor
Other lnvsstments, and 136, Temporary Cash lnvesknents. company th6 amounts of loans or investrnent advances that are properly
2. Provide a subheading for each account and list therounder the information called for: includable in Account 1 23. lnclude advances subiect to cunent
(a) lnvestnent in Securities - List and describe each security owned, giving name of repaym€nt in Account 145 and 146. Wth respect to each advance,
issuer, date acquired and date of maturity. For bonds, also give principal amount, date of show wheher ths advance is a note or open account.
issue, maturity, and intsrest rate. For Capital stock (including capital stock of respondent
reacquir6d under a defnite plan for resale pursuant to aulhorization by the Board of
DirectoE, and included in Account 124, Othor lnvesbnents state numbsr of sharos, class,
and series of stock. Minor investnents may be grouped by classes. lnvestnent included
in Account '136, Tomporary Cash lnvestrnonb, also may b6 grouped by class6s.
Ltne
No.
Description of lnvestment
(b)
Book Cost at
Beginning of Year
(lf book cost is
differenl from cost
to respondent, give
cost to respondent
in a footnote and
explain difference.)
1c\
Purchases
or Additions
During Year
/.1'l
1
2
3
4
5
6
7
II
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Account 136
Revolving lnvestment - First Security Bank of ldaho
and US Bank 3,900,991 247,799,599
24
25
26
27
28
29
30
31
32
33
NOTE: A/C 123 is analyzed on pages 224 and 225
of this report.
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tFERC FORM NO. 2 (12-96)Page 222
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Name o' Respondent
INTERMOUNTAIN GAS COMPANY
l'his Report ls:
:1) ' An Original
12) A Resubmission
Date of ReOortlYear of Report
09/30/00
INVESTMENTS (Account 1 23, 1 24, 1 36) (Continued)
List each note, giving date of issuance, maturity date,
and specifying whether note is a renewal. Designate
any advances due from officers, directors, stock-
holders, or employees.
3. Designate with an asterisk in column (b) any securities,
notes or accounts that were pledged, and in a footnote state the
name of pledges and purpose of the pledge.
4. lf Commission approval was required for any
advance made or security acquired, designate such
fact in a footnote and give name of Commission,
late of authorization. and case or docket number.
5. Report in column (h) interest and dividend
revenues from investments including such revenues
from securities disposed of during the year.
6. ln column (i) report for each investment
disposed of during the year the gain or loss
represented by the difference between cost of
the investment (or the other amount at which
canied in the books of account if different
from cost) and the selling price thereof, not
including any dividend or interest adjustment
includible in column (h).
Sales or Other
Dispositions
During Year
(e)
Principal
Amounl or
No. of Shares at
End of Year
(fl
Book Cost at
End of Year
(lf book cost is
different from cost to
respondent, give cost
to respondent in a
footnote and explain
difference.)
(o)
Revenues
for
Year
(hl
Gain of Loss
from lnvestmenl
Disposed of
lll
Line
No.
1250,973,O74)727,516 727.516 1 16,656
1
2
3
4
5
6
7
8I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
2A
27
28
29
30
31
32
33
FERC FORM NO, 2 (12-96)Page 223
Name oI Kesponoenl
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) . An Original
(2) A Resubmir
Date of Report Year of Repori
09/30/00
INVESTMENTS lN SUBSIDIARY COMPANIES (Acct 12s.1
1. Report below investment in Account 123.1, lnvestments in
Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the
information called for below. Sub-total by company and give a total
in columns (e), (f), (g) and (h).
(a) lnvestmenl in Securities - List and describe each security owned
For bonds give also principal amount, date of issue, maturity, and
interest rate.
(b) lnvestment Advances - Report separately the amounts of loans or
investment advances which are salbject to repayment, but which are
not subject to cunent settlement. With respect to each advance show
whether the advance is a note or open account. List each note giving
date of issuance, maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since
acquisition. The total in column (e) should equal the amount entered for
Accounl 418.1.
-ine
rlo.
Description of lnvestmenl
lal
Date
Acquired
(b)
Date of
Maturity
{c)
Amount of
investment at
Beginning of Year
rdl
1
2
3
4
5
6
7
8I
10
11
12
13
14
15
'16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
NOT APPLICABLE
TOTAL Cost of Account 1 23.1 TOTAL
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tFERC FORM NO. 2 (12-95)Page 224
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Name oT Kesponoent
INTERMOUNTAIN GAS COMPANY
I nrs Kepon ts:
i'l)'An Original
:2) A Resubmission
Date of Report Year of Report
09/30/00
INVESTMENTS IN SUBSIDIARY COMPANIES (Acct 123.1) (ContiNued)
4. Designate in footnote, any securities, notes, or accounts that
were pledged, and state the name of pledgee and purpose of the
pledge.
5. lf Commission approval was required for any advance
made or security acquired, designate such fact in a footnote
and give name of Commission, date of authorization, and
case or docket number.
6. Report column (0 interest and dividend revsnues from
investments, including such revenues from securities disposed
of durino the vear.
7. ln column (h) report for each investment
disposed of during the year, the gain or loss
represented by the difference between cost of the
investment (or the other amount at which canied
in the books of the account if different from cost)
and the selling price thereof, not including interest
adjustment includible in column (f).
8. Report on Line 40, column (a) the total cost of
Account 123.1.
Equity in
Subsidiary
Eamings for Year
(e)
Revenues
for Year
(fl
Amount of
lnvestment at
End of Year
(ol
Gain or Loss
from lnvestment
Disposed of
(h)
Line
No.
NOT APPLICABLE
2
3
4
5
6
7II
10
11
12
13
14
15
16
17
't8
19
20
2',!
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)Page 225 Next page is 230
rrdrrE ur ncsPunoeltt
INTERMOUNTAIN GAS COMPANY
r nrs KePon ts:'1) ' An Original'2) A Resubmission
uale ol i<epon r rEParr
09/30/00
PREPAYMENTS (ACCOUNt 165)neuor. Dctgw rne 9arucutaE {oelals) on eacn oreoavment.
-ine
\,1o.
Nature of Prepayment
la)
Balance at End of
Year (ln Dollars)
th)
rreparo tnsurance 35b,549
ato xenrs U
J HrepaE PosEge Meter /4,J1Y
Freparo tnlerest ,IU5.UU5
cJc,o/ I
EXTRAORDINARY PROPERry LOSSES (Account .I 82,
Ltne
No.
JEsclpuon or u(raqrornary Loss ttnquoe Ine
late of loss, the date of Commission authoriz:ation
o use Account 1E2.1 and period of amortization
lmo, yr. to mo. y0. Add rows as necessary to
eport all datia.
lel
Balance at
Beginning
of Year
(b)
Total
Amount
of Loss
(c)
Losses
Recognized
During Year
(d)
YEAR
Balance at
End of
Year
/ol
Charged
lel
Amount
(fl
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10
11
12
13
14
15
NOT APPLICABLE
I9IAL
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2)
No.
wsq.puon or unrecovereq rtan( ang xegutalory
Study Costs (include in the description of costs,
the date of Commission authorization to use
Balance at
Beginning
of Year
lh)
Total
Amount
of Charges
/.\
Costs
Recognized
During Year
1.1 \
YEAR
Balance at
End of
Year
/dl
Account 182.2 and period of amortization
(mo, yr, lo mo, yr). Add rows as necessary to report
all data. Number rows in sequence beginning
with lhe next tw number after the last row number
for extraordinary property losses.
(a)
Account
Charged Amount
/fl
17
18
19
20
21
22
23
24
25
NOT APPLICABLE
za (JIAL
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IFERC FORM NO. 2 (12-95)Page 230 Next page is 232
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1)'An Original
(2) A Resubmission
)ate of Report /ear ending
09/30/00
OTHER REGULATORY ASSETS (ACCOUNT 182.3)
1. Report below the details called for conceming 3. Minor items (5% of the Balance at
other regulatory assets which are created through End of Year for Account '182.3 or amounts
the ratemaking actions of regulatory agencies less than $250,000, whichever is less)
(and not includable in otheraccounts). may be grouped by classes.
2. For regulatory assets being amortized, show 4. Report separately any "Defened
period of amortization in column (a). Regulatory Commission Expense" that are
also reported on Pages 350-351,
Regulatory Commission ExPenses.
Line
No.
Description and Purpose of
Other Regulatory Assets
Ie)
Balance at
3eginning of Year
(b)
Debits
(c)
WRITTEN OFF DURING YEAR Balance at
End of Year
tfl
Account Charged
(rl )
Amount
{e)
1
2
3
4
5
6
7
8
9
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:'1)'An Original'2) A Resubmission
Date of Report Year of Repon
09/30/00
ITS (Account 186)
1. Report below the details called for concerning miscellaneous
lefened debits.
2. For any defened debit being amortized, show period of
amortization in column (a).
3. Minor items (less than $250,000) may be grouped by
classes.
Line
No.
Description of Miscellaneous
Defened Debit
(a)
Balance at
Beginning of Year
(b)
Debits
(c)
CREDITS Balance at
End ofYear
(fl
Ac@unt
Charged
(d)
Amount
lel
1
2
3
4
5
6
7
8
9
10
't1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
Cost of Gas Delivered
but Unbilled
Net Cumulative Defened
Gas Costs to be Refunded
or Recovered net of
Refunds to Customers
Defened Tax Regulatory
Asset
673,4*
9,070,643
1.398.112
7U452
1,227,729
401.805
401.905
400.490
419.095
15,438,442
(s6,89s)
99,915
1,407,906
24,552,'.t05
2,625,E41
39 Misc. Work in Prooress
40 TOTAL 11,142,209 1,962,181 402 15,481,462 28,565,E52
FERC FORM NO. 2 (12-95)Page 233
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
('l)'An Original
(2) A Resubmi!
Date of Report Year of Report
9/30/00
ACCUMULATED DEFERRED INCOME TMES (Account 190)
1. Report the information called for below conceming the
respondent's accounting for deferred income taxes.
2. At Other (Specify), include defenals relating to
other income and deductions.
3. At lines 4 and 6, add rows as necessary
to report all data. Number the addditional
rows in sequence 4.0'1, 4.02, elc. and 6.01 ,
6.02, etc.
Line
No.
Account Subdivisions
Balance at
Beginning
of Year
(b)
CHANGES DURING YEAR
Amounts Debited Amounts Credited
(a)
Account 410.1
(c)
Account 41 I .1
(d)
2 Electric
3 3as
3.01 Unfunded Future lncome Tax ExDense 225.689 756.091 532,402
4 Sther (Define)
5 fotal (Total of lines 2 thru 4)225.689 75E.091 532,402
6 )ther Specify)
3.01 f,ther
i.02
7 Total Account 190 (Total of lines 5 thru 6.?)225,689 758,091 532,402
Federal lncome Tax 758,091 532.402
10 State lncome Tax
11 Local lncome Tax
NOTES
Descrintian
Federal Defened
Taxes Provided
225,689
Amortization of Defened "Unfunded
lncome Tax Expense"
Future
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FERC FORM NO. 2 (L2-96)Page 234
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
ll)'An Original
12) A Resubmission
Date of Report Year of Report
9/30/00
ACCUMULATED DEFERRED INCOME TAXES (Account 190) (CONtiNuEd)
4. lf more space is needed, use separate pages as required.5. ln the space provided below, identify by amount and classification,
significant items for which defened taxes are being provided. lndicate
insignificant amounts listed under'Othef .
CHANGES DURING YEAR ADJUSTMENTS
Amounts
Debited
Account 410.2
(e)
Amounts
Credited
Account 4't 1.2
lf)
DEBITS CREDITS Balance at
End of Year
Ikt
Line
No.
Acct No.
(o)
Amount
(h)
Acct No.
(i)
Amount
fi)
2
3
3.01
4
0 0 0 0 0 5
6
6.0'l
6.02
0 0 0 0 0 7
I
10
11
FERC FORM NO. 2 (12-96)Page 235 Next page is 250
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
CAPITAL STOCK (Accounts 201 and 204)
1. Report below lhe details called for conceming common and authorized by the articles of incorporation as amended to end
rrefened stock at end ofyear, distinguishing separate series of ofyear.
any general class. Show separate totals for common and 3. Give details concerning shares of any class and series of
)refened stock. stock authorized to be issued by a regulatory commission
2. Entries in column (b) should represent the number of shares which have not yet been issued.
Ltne
No.
Class and Series of Stock and
Name of Stock Exchange
(a)
NUmOer
of Shares
Authorized
by Charter
th\
Par
or Stated
Value
Per Share
lcl
Call
Price at
End of Year
(d)
'l
2
3
4
5
6
7
6
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
3E
39
40
COMMON STOCK 5,000,000 $1.00
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FERC FORM NO.2 (12-96)Page 250
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
'1) ' An Original'2) A Resubmission
Date of Report /ear of Report
09/30/00
CAPITAL STOCK (Accounts 201 and 204) (Continued)
4. The identification of each class of prefened stock
should show the dividend rate and whether the dividends
are cumulative or noncumulative.
5. State in a footnote if any capital stock which has been
nominallv issued is nominallv outstandino at end of vear.
6. Give particulars (details) in column (a) of any
nominally issued capital stock, reacquired stock, or stock
in sinking and other funds which is pledged, stating name
of pledge and purpose of pledge.
OUTSTANDING PER BALANCE SHEET HELD BY RESPONDENT
Line
No.
Total amount oubEnding without reduclion
foramountsh€ldbyrespondsnt) | Amount.er I rn
AS REACOUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS
Shares
lo')
Cost
(h)
Shares
(i)
Amount
(i)
1,513,060 1,513,060 I
2
3
4
5
6
7
8I
10
1l
12
13
't4
'15
16
17
18
1g
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (12-96)Page 251
Name or Kesponoent
INTERMOUNTAIN GAS COMPANY
this Report ls:
i1)'An Original'2) A Resubmission
)ate Of Report Year or Kepon
09/30/00
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION,
PREMIUM ON CAPITAL STOCK, AND INSTALLMENTS RECEIVED ON CAPITAL STOCK
(Accounts 202and205,203 and 206, 207.212\
1. Show for each of lhs above accounts tha amounts applying to oach class and conv€Eion liability existed under Account 203, Common Stock Liabiliv for Convorsion,
series of captial stock. or Account 206, prefened Stock Liability for Conve'sion, at the end of y6ar.
2. Fot Actounl2o2, Common Stock Subscribed, and Account 205, Prefened 4. For Premium on Account 207, Capital Stock, designato with an asterisk in column
Slock Subscribed, show the subscriplion price and the balance duo on each (b), any amounts represonting the excess of consideration recoivod over sEtad values
class at the end of year. of stocks wihout par valuo.
3. Describ6 in a foohote th6 agreement and transections under which a
Line
No-
Name of Account and Description of ltem
la\th'l
Number of Shares
/e\
Amount
/ri\
1
2
3
4
5
6
7
8I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
40
INC 2O7 - Premium on Common Stock 1.513.060 1 5.70s.150
rOTAL 1.513.060 $ 15.703.150
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FERC FORM NO.2 (12-96)Page 252
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
,1)'An Original'2) A Resubmission
Date of Report Year of Report
09/30/00
OTHER PAIO-IN CAPITAL (Accounts 208-21 f . inc.)
1. Report below the balance at the end of the year
and the information specilied below for the
respective other paid-in capital accounts.
Provide a subheading for each account and show
a total for the account, as well as total of all
accounts for reconciliation with balance sheet,
page 112. Explain changes made in any account
during the year and give the accounting entries
effecting such change.
(a) Donations Received from Stockholders (Account
206)-State amount and give a brief explanation
of the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital
Stock (Account 2ogfstate amount and give brief
explanation of the capital changes which gave
rise to amounts reported under this caption
including identification with the class and
series of stock to which related.
(c) Gain on Resale or Cancellation of Reacquired
Capital Stock (Account 21 0)-Report balance
at beginning of year, credits, debits, and
balance at end of year with a designation of the
nature of each credit and debit identified by
the class and series of stock to which related.
(d) Miscellaneous PaidJn Capital (Account 21 1)-
Classity amounts included in this account
according to captions which, together with brief
explanations, disclose the general nature of the
transactions which gave rise to the reported
amounts.
-ine
!o.
Item
(a)
Amount
(b)
l12
5
6
7II
10
11
12
13
14
15
16
17
1E
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
INC 210 - Gain on Reacquired Preferred Shares
II Balance at beginning of the year 183,541
40 TOTAL 183.54'l
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FERC FORM NO.(72-961 Page 253
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
DISCOUNT ON CAPITAL STOCK (Account 213)
1 . Report the balance at end of year of discount on capital stock for to any class or series of stock, attach a statement giving details
each class and series of capital stock. Use as many rows as of the change. State the reason for any charge-off during the year
necessary to report all data. and specify the account charged.
2. lf anv chanoe occuned durino the vear in the balance with resoect
Line
No.
Class and Series of Stock
Ia)
Balance at
End of Year
Iht
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
l--__NoT APPLTCABLE-----l
CAPITAL STOCK EXPENSE (Account 214)
1 . Report the balance at end of year of capital stock expenses for each
class and series of capital stock. Use as many rows as necessary to
report all data. Number the rows in sequence starting from the last row
number used for Discount on Capital Stock above.
2. lf any change occuned during the year in the balance with respect
to anv class or series of stock. attach a statement oivino details of
the change. State the reason for any charge-off of capital stock
expense and specify the account charged.
-tne
{o.
Class and Series of Stock
Ial
Balance at
End of Year
(b)
'lb
17
18
19
20
21
22
23
24
25
26
27
28
Sommon Stock 't,077,741
29 TOTAL 1 ,O77,741
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IFERC FORM NO. 2 (12-96)Page 254
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
)ate of Report Year of Report
09/30/00
SECURITIES ISSUED OR ASSUMED AND
SECURITIES REFUNDED OR RETIRED DURING THE YEAR
1. Fumish a supplemental statement bri€rly describing security llnancing and
relinancing hansaclions during the year and the accounting for the securities,
discounts, pr6miums, expenses, and related gains or losses. ldentify as to
Commission authorization numbers and dat8s.
2. Provide details showing the full accounting forthe total principal amount,
par value, or stated value of each class and series of security issued,
assumed, relired, or rsfunded and the accounting for premiums, discount,
expensos, and gains or losses relating to the securities. S6t forth th6 facts
of the accounting clearly with rogard to redemption premiums, unamortzed
discounts, expenses, and gain or losses relating to securities retired or
refunded, including fis accountlng for such amounts canied in the
respondenfs accounts at the date of the refunding or rerinancing bansactions
with respect to securities previously refunded or retired.
3. lnclude in the identification of sach class and series of security, as appropriate,
the intor€st or dividend rate, nominal dat6 ol issuance, matJrity date, aggrsgate ,
principal amount, par value or stated valus, and number of shares. Give also the
issuance of rodemption price and name of ths principal undeilriting ltrm through
which the security transactions were consummated.
4. Where the accounting foramounts relating to securities refunded orretirsd is
other than that specilied in Genaral lnsfudion '17 of the Uniform System of Accounts,
cite ths Commission authorization for the different accounting and state the accountlng
msthod.
5. For socurities assumed, giv€ the nams of lhe company for which the liability
on the securities was assumed as well as details of the hansactions whereby lhe
respondent undertook to pay obligations of anohor company. lf any unamortized
discount, premiums, expenses, and gains or losses were tak€n over onto the
rospondents books, fumish detsils of thes€ amounb with amounB relating to
refu nd securitjes clearly earmarked.
No applicable transactions
FERC FORM NO. 2 (12-96t Page 255
Name or Kesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original(2) A Resubmission
)ate of Report /ear of Report
09/30/00
LONG TERM DEBT (Accounts 22'l ,222, 223, and 2241
1. Report by balance sheetAccount the particulars
(details) concerning long-term debt included in Accounts
221, Bonds,222, Reacquired Bonds,223, Advances from
Associated Companies, and 224, Other Long-Term Debt.
2. For bonds assumed by the respondent, include in
,olumn (a) the name of the issuing company as well as a
Jescription of the bonds.
3. For advances from Associated Companies, report
separately advances on notes and advances on open
accounts. Designate demand notes as such. lnclude
in column (a) names of associated companies from
which advances were received.
4. For receivers'certificates, show in column (a)
the name of the court and date of court order under
whlch such certificates were issued.
Line
No.
Class and Series of Obligation and
Name of Stock Exchange
Nominal
Date
of
lssue
{b)
Date
of
Maturity
(c)
Outstanding
Ootal amount
outstanding with-
out reduction
for amounts held
by respondent)
(d)
1
2
3
4
5
6
7II
10
1'l
't2
13
't4
15
16
't7
18
19
20
2',!
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
ACCT 221
Senior Debentures
ACCT 231
Long-term Revolving line of Credit
Sep-98
Oct-96
Sep-18
Oct-o1
58.000,000
40 TOTAL
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FERC FORM NO. 2 (]-2-95)Page 256
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INTERMOUNTAIN GAS COMPANY
ln a supplemental statement, give explanatory details for Accounls 223 and 224 nominally issued and are nominally outstanding at end of year,
of net changes during the year. With respect to long-term advances, show for each describe such securities in a footnote.
company (a) principal advanced during year (b) interest added to principal amount, 8. lf interest expense was incurred during the year on any obligations
and (c) principal repaid during year. Give Commission authorization numbers and retired or reacquired before end of year, include such interest
expense in column (f). Explain in a footnote any difference between
lf the respondent has pledged any of its long-term debt securities, give particulars the total of column (f) and the total of Account 427, lnterest on
in a footnote, including name of the pledgee and purpose of the pledge. Long-Term Debt and Account 430, lnterest on Debt to Associated
7. lfthe respondent has any long-term securities which have been Companies.
9. Give particulars (details) conceming any long-term debt authorized
a regulatory commission but not yet issued.
Redemption
Price
Per $100
at End of
Year
Reacquired
Bonds
(Acct.222)
Sinking and
Other Funds
157,331 depending on
2
3
4
5
o
7
8I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
FERC FORM NO. 2 (1,2-96)Page 257
Name or Kesponoenl
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original(2) A Resubmission
fate ot Repon rear ur Kepon
09/30/00
UNAMOI{ilZEL' IJE.BI bXPENSE, PREMIUM ANLI L'|SCOUNI ON LONG-tERM L'ttst (AccOUntS 161,ZZC,Zzo)
1. Report under separate subheadings for Unamortized Debt 3. ln column (b) show the principal amount ol bonds or ofner long-term
Expenses, Unamortized Premium on Long-Term Debt and debt originally issued.
Unamortized Discount on Long-Term Debt, details of sxpense, 4. ln column (c) show the expense, premium or discount with respect to
premium or discount applicable to each class and series of the amount of bonds or other long-term debt originally issued.
long term debt.
2. Show premium amounts by enclosing the figures in parentheses.
Line
No.
Designation of
Long-Term Debt
Ie)
Principal
Amount of
Debt lssued
(b)
Total Expense,
Premium or
Dlscount
(c)
AM9T(IIZAIIUN
PERIOD
uate
From
(d)
Date To
(e)
2
3
4
5
6
7
8I
10
'11
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
Senior Debentures (lssued 9/98)58.000.000 24,137 2018
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FERC FORM NO. 2 (12-96)page 258
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Name ot Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original(2) A Resubmission
la-te ofReport Year or xepon
09/30/00
D DTSCOUNT ON LONG-TERM DEBT (Accounts 161 , zz5, zzo) (uonl.,|
6.ldentiryseparatelyundisposedamoUntsapplicableto
the treatment of unamortized debt expense, premium
or discount associated with issues redeemed
during the year. Also, give in a footnote the date of
the Commission's authorization of treatment other than
as specified by the Uniform System of Accounts.
issues which were redeemed in prior years.
7. Explain any debits and credits other than amortization
debited to Account 428, Amortization of Debt Discount and
Expense, or credited to Account 429, Amortization of
Premium on oebt - Credit.
Balance at
Beginning of Year
(f)
Debits During
Year
(o)
Credits During
Year
(h)
Balance at
End ofYear
(i)
Line
No.
22,272 (1,608)20,664
1
2
3
4
5
6
7
8I
10
11
't2
13
14
15
16
17
18
19
20
2t
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO. 2 12-96)Page 259
Name or Kesponoent
INTERMOUNTAIN GAS COMPANY
Thas Report Is:
('l) ' An Original(2) A Resubmission
Date of Report Year of Report
09/30/00
UNAMORTIZED LOSS AND GAIN ON REACQUIRED DEBT (Accounts 189. 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized
Gain on Reacquired Debt, details of gain and loss, including maturity date, on
reacquisition applicable to each class and series of long{erm debt. lf gain
or loss resulted from a refunding transaction, include also the maturity date
ofthe new issue.
2. ln column (c) show the principal amount of bonds or other long-term
debt reacquired.
3. ln column (d) show the met gain or met loss realized on each debt
reacquisition as computed in accordance with General lnstrucllon l7
ofthe Uniform Systems ofAccounts.
4. Show loss amounls by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than arrcrtlzation
debited io Account 428.'1, Amortization of Loss on Reacquired Debt, or
credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line
No.
Description of Long-Term
Debt
(a)
Date
Reacquired
(b)
Principal
of Debt
Reacquired
lcl
Net Gain or
Net Loss
(d)
Balance at
Beginning
of Year
(e)
Balance at
End of Year
(fl
1
2
3
4
5
6
7
8o
10
11
112
lre
l,alrs
l,u17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33v
35
36
37
38
39
40
First Mortgage Bonds
Series I
Series J
Series K
Series L
Series M
Senior Debentures 1112009
Senior Debentures 10/2013
11116189
11t16189
11t16t89
1 1/1 6/89
11116189
09127t93
09/18/98
2,400,000
2,720,000
1,530,000
6,250,000
I 3,250,000
28,000,000
38,000,000
24,il3
81,480
45,877
364,616
1,377,434
2U,155
't20.547
14,107
46,806
26,292
209,476
791,499
166,8,14
114.511
1 3,363
44,3U
24,900
198,436
749,763
158,048
108,475
92,150,000 2,248,652 1,369,535 1,297,319
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IFERC FORM NO. 2 (1.2-95)Page 260
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
'1) ' An Original'2) A Resubmission
Oate of Report /ear Of Report
9/30/00
I.ECONCILIATION OF REPORTED NET INCOME WITH TMABLE INCOME FOR FEDERAL INCOME TAXES
'1. Report the reconciliation of reported net income for the year with taxable income used
in computing Federal lncome Tax accruals and show computation of such tax accruals.
lnclude in the reconciliation, as far as practicable, the same detail as fumished on
Schedule M-1 of the tax retum for the year. Submit a reconciliation even thought thare
is no taxable income for the year. lndicate clearly the natJre of each reconciling amount.
2. lf the utility is a member of a group that files consolidated Federal tax
rstum, rsconcile reported net income with taxable net income as if a
separate refum were to be liled, indicating however, intercompany amounts
to be eliminated in such a consolidated retum. State names oi group
members, tax assigned to each group member, and basis of allocation.
assionments. or sharino ol the consolidated tax amonq the qrou0 members.
Line
No.
Particulars (Details)
(a)
Amount
/h\
1 Net lncome for the Y€ar (Paoe 1 16)7,297,238
2 Reconcilino ltems for the Year 56$i{rS*€*ii{{lx{*!rl i:. lf 1*
3 Elffi rryS:&$x-*,l jliir::ili::if ::ii
4 Taxable lncome Not Reported on Books ur.*ll;
5 See details on oaoe 261A 1 .615.009
6
7
II Deductions Recorded on Books Not Deducted for Return
10 See details on oaoe 26'lA 5.084,755
11
12
13
14 lncome Recorded on Books Not lncluded in Retum
15 See delails on oaoe 261A 0
16
17
18
19 Deductions on Retum Not Charqed Against Book lncome
20 See details on oaoe 2614 16,671,272
21
22
23
24
25
26
27 Federal Tax Net lncome e.674.270
28 Show Computation ofTax: '
29
30 Federal taxable income
Federal taxes at statutory rate
Environmental tax
Prior year provision adjustments
Prior year audit adiustments
3'l
32
33
34
35
36
37
38
39
40
(2,674,270)
(83s,245)
0
(1 13,268)
(s48,513)
FERC FORM NO.2 (]-2-96)Page 251
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original(2) A Resubmission
Date of Report Year of Report
9/30/00
RECONCILIATION OF REPORTED NET INCOME WITH TAJ(ABLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Particulars (Details)
(a)
Amount
(b)
Taxable lncome not Reported on Books:
Advances in aid of construction
Net change in unbilled revenue
Contributions in aid of construction
Gain on Asset Sales
Deductions Recorded on Books not Deducted for Retum:
Federal income taxes
lntangible plant amortization
Business gifts
50% meal disallowance
Life insurance premiums
Defened compensation plans
Supplemental retirement plan
Post retirement benefits
Rebate program amortization, net rebates issued
Vacation accrual
Accrued benefit costs
Uniform capitalization
Amortization of premium, refinanced debt
Amortization of defened costs on retired debt
Spouse travel
State income taxes
Pension accrual
Lobbying expense
Club dues
498,276
904,837
261,896
(50,000)
=1':l::'i='=
4,175,315
7,623
16
82,940
43,M2
446,783
526.628
425,560
(58,1 60)
235,665
0
(486,418)
66,180
6,036
8,358
(401,212)
(79,387)
67,826
17,560
5,084,755
lncome Recorded on Books not lncluded in Retum:
Deductions on Return Not Charged Against Book lncome
Cost of removal deduction
Excess tax over book depreciation
Clean fuel vehicle deduction
Bad debt chargeoffs, net provision
Gas delivered but unbilled
Purchased Gas Adjustments
lncentive award accrual reversal
Transportation contract settlement
Amortization of intangible assets
173,593
295,291
42,OOO
(8s,632)
7U,452
15,481,462
26,066
0
8,040
16.671.272
=========
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FERC FORM NO. 2 (12-95)Page 261A
Name of R€spondent
ntemounlain Gas Comoanv
r ns Kepon rs;
1) 'An Original
2) A Resubmission
)ate of Rsport /ear of Roport
9/30/00
TAXES ACCRUED. PREPAID AND CHARGED DURING THE YEAR
1. Gave dstails of the combinod prepaid and accrued tax accounts and
show lhs tobl bxes charged to operatlons and other accounE during
the year. do not include gasoline and other salss taxes which have been
charged to the accounts to which thB taxed matBrial was charged. lf the
actual or estimated amounb of such taxes ar6 known, show lhe amounb
in a foohote and dssignate whether estimated or actual amounts.
2. lncludo on his page, taxes paid during the year and chargod direct to
final accounts, (not charged to propaid or accrued taxes). Enter the
amounts in both columns (d) and (e). The balancing of this pag6 is not
efiected b6 the inclusion of these bxes.
3. lnclude in column (d) taxos charged during tha yoar, taxos
charged to operations and oiher accounts through (a)
accruals credited to bxes accruEd, (b) amounb croditod
to the portion of prepaid taxes chaaged to oJrent year,
and (c) tax6s paid and chargod direct to oparations or
accounb olher than accrued and prepaid tax accounb.
4. Listthe aggregats ofeach kind oftax in such mann€r
that lhe total tax for each Stat6 and subdivision can
madilv be ascertained.
Line
No.
Kind of Tax
(S6e lnsEuction 5)
BALANCE AT BEGINNING OF YEAR
Taxes
Accrusd
/hl
Prepaid
Taxes
/.1
1
2
3
4
5
6
I
9
10
11
12
13
14
Unemployment -
Stats
FICA
City Franchises
Proporty
Sales - 5%
Use - 5%
Road - Federal
Stata
lncome - Fadoral
State
1,337
2,419
166,928
I,161,808
1,561,747
708
6,885
806
(8,602
(2,054,368
406,158
15 TOTAL 't.245.6*
DISTRIBUTION OF TAXES CHARGED lshow utilitv dsoartrnent wh6re aooliebla and account charced.I
Line
No.
Electic
(Account 408.1, 409.1)
ti)
Gas
(Account 408.1, 409.'l )
Ii'l
Other Utility
Departnonts
(AccounB 408.'1,
409.1)
tkt
O0rer lncom€
and Deductions
(Accounts 408.2,
409.2)
fl'l
1
2
3
4
5
6
7
8
I
10
11
12
t3
14
Unemployment - Fedsral
State
FICA
City Franchises
Propsrty
Sales - 5%
Use - 5%
Road - Fedoral
State
lncome - Foderal
St t6
1,233
1,132,559
3,O77,374
2,040.000
(944,s02)
(227,24O)
65
(4,01r
521
15 rOTAL 5.O79.124 (3.425)
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tFERC FROM 2 (L2-96\Page 262
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Narne of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
1)'An Original
2) A Resubmission
Date of Reporl Year Of Report
9/30/00
TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (Continued)
5. It any tax (exclude Federal and state income taxes) covers more
than one year, identiry the year in column (a).
6. Enter all adjustments ofthe accrued and prepaid tax accounts
in column (f) and explain each adjustment in a footnote.
Designate debit adjustments by parentheses.
7. Oo not includo on this page entries with respect to defened
income taxes or taxes collected ihrough payroll deductions or other-
wise pending transmittal of such taxes to the taxing authority.
8. Show in columns (i) thru (p) how the taxed accounts were
distributed. Show both the utility department and number of account
charged. For taxes charged to utility plant, show the number of
the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more lhan one utility department or
account, state in a footnote the basis (necessity) of apportioning
such tax.
'10. ltems under $250,000 may be grouped.
Taxes
Charged
Ouring Year
(dl
Taxes Paid
During
Year
(e)
Adjustments
(fl
BALANCE AT END OF YEAR
Line
No.
Taxes Accrued
(Account 236)
(o)
Prepaid Taxes
(lncl. in
Account 165)
/hl
21,444
17,268
1,222,749
3,077.374
2,040,000
1,436
'104,110
3,646
8,802
(e48,s13)
1226,719)
21,922
16,877
1,319,547
2,973,929
2.042.O29
2,060
104,550
3,040
8,051
600,000
0
(a) 3,41(
1,263
2,840
73,540
1,265,253
1 ,559,718
84
6,445
812
(8,051
(3,602,881
't 79,439
1
2
3
4
5
6
7I
9
10
11
12
13
14
5.322.OO1 7.092.605 3.410 (521 -538 0 15
DISTRIBUTION OF TAXES CHARGED (Show utility department where applic.lble and account charged.)
Extraordinary ltems
(Account 409.3)
(m)
Other Utility
Operating lncome
(Acct. 408.1, 409.1 )
In'l
Adjustment to
Retained Eamings
(Account 439)
10)
other
In)
Line
No,
(a) Arnounts transfered to amiated companies.
401
90,190
1,370
104,109
3,4n6
8,802
I
2
3
4
5
6
7
I
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1'l
12
13
14
20E.578 15
FERC FORM NO. 2 (12-95)Pge 253 NexE Page is 258
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/00
MISCELLANEOUS cURRENT AND ACCRUED LIABILITIES (Account 242)
1 . Describe and report the amount of other current
and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under
appropriate title.
Line
No.
Item
la)
Balance at
End of Year
(b)
1
2
3
4
5
6
7
8
o
10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
l-----Nor APPLICABLE---I
45 TOTAL
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IPERC FORM 2 (REVISED L2-96)Page 268
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Name of Responclent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
OTHER DEFERRED CREDITS (Account 253)
3.Minoritems(lessthan$250,000)maybegroupedby
deferred credits. classes.
2. Fot any defened credit being amortized, show the
period of amortization.
_rne
\,1o.
Description of Other
Defened Credits
(a)
Balance at
Beginning
of Year
(b)
DEBITS
Credits
(e)
Balance at
End of Year
(fl
CONTRA
Account
(cl
Amount
(d)
1
2
3
4
5
6
7
8
9
10
't1
12
13
14
15
't6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
4',!
42
43
44
Defened Tax Regulatory
Liability
Miscellaneous Defened
Liabilities
5,022,544
262,670
241,097
(33,4481
5,263,641
229,222
45 TOTAL 5.285.214 0 0 207,649 5.492.863
FERC FORM 2 (ED L2-96\Page 269 Next. page is 274
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
9/30/00
ACCUMULATED DEFERREO INCOME TAXES - OTHER PROPERTY (Account 282)
1. Report he information called for below conceming the respondents accounting for
Cefened incomo taxes r€latino to oroDertv not subiect to acceleEted amorliztion.
2. For Oth6r, include deferrals relating to othsr income and deduclions.
Line
No.
Account Subdivisions
(a)
Balance at
Beginning
of Year
(b)
CHANGES DURING YEAR
Amounts
Debited To
Account 410.1
1c'l
Amounts
Credited To
Account 41 1 .1
ld)
1 Account 282
2 Electric
3 Gas 12.980.063 277,316 200,185
4 Other (Define)
5 TOTAL (Enter Total of lines 2 thru 4)12,980,063 277,316 200,1 E5
6 Other (Soecifu) Leased Aooliance Prooram (4
6.01
6.02
TOTAL Account 282 (Enter Total of lines 5 thru 8)'t 2_979.659 277,316 200,1 85
Classification of TOTAL
I Federal lncome Tax 12.979,739 277,316 200,185
10 State lncome Tax (80
LOCar rncome tax
NOTES
Class of Property Method Estimated Lives Adoption Date
Transmission DDBTransmission DDB/SYD
Transmission ACRSTransmission MACRS
Oistribution DDB
Distribution DDB/SYDDistribution ACRSDistribution MACRS
Transportation EquipnODB
Transportation EquipnACRS
Transportation EquipnMACRS
Office Fumiture & EquDDB
Office Fumiture & EquDDB/SYD
Of{ice Furniture & EqUACRS
Office Fumiture & EquMACRS
Structures & lmprover*CRS
Structures & lmproverdr,lACRS
Description
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Clean fuel vehicle deduction
Guideline lile - 22yearc
Guideline Class Life - 17.5 years
10 years
15 years
Guideline Life - 35 years
Guideline Class Life - 28 years
1 5 years
20 years
Guideline Class Life - 3 years
3 years
5 years
GuidelineLife-8years
Guideline Class Life - 7 years
5 years
5, 7 years
15, 18 & 19 years
31.5, 39 years
1 970
1971
1981
1 987
1 970
1971
198 1
1 987
1971
1981
1 987
1 970
1 971
1 981
1 987
1 981
1 987
Schedul;e M Defened Tax
Amount Provided
261,E96 67,562(173,5s3) (M,782)(29s,291) (76,177)(50,000) (12,8ss)
(42,000) (10,835)
(298,988) (77,131\
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FERC FORM NO. 2 (12-95)Page 214
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Name or Kesponoent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
:1)'An Original
12) A Resubmission
)ate of Report lYear of Report
I
9/30/00
ACCUMULATED OEFERRED INCOME TAXES . OTHER PROPERTY (ACCOUNI 262)
3. Addrowsasnecessarytoreportall date. Whenrowsareadded,theadditional rownumbersshouldfollowinsequence,4.O1,4.O2and6.01,6.02etc.
Use seoarate Daoes as reouired-
CHANGES DURING YEAR ADJUSTMENTS
Balance at
End of Year
1k'l
Line
No.
Amounts
Debited To
Account 410.2
(e)
Amounts
Credited To
Account 41 1.2
(f)
:S Credits
Acct. No.
(o)
Amount
/hl
Acct. No.
,il
Amount
1i\
2
410.1 10 (a)62,538 411.110 (a)
283.110 (b)
20,190
0
13,099,542 3
4
62.538 20.190 13.099.542 5
(404'6
6.O1
6.02
62,538 20,190 13,099,'138 7
62.538 20.190 13.099.218 I
10
11
Annual Tax Deferrals:
Annual Defenal
Year
1970-78
1 979
1980
1981
1982
't983
1984
1985
19E6
1 967
1gEE
1989
1 990
1 991
1992
Credits
4,646,949
1,075,450
'1,140,766
846,209
646,441
730,198
828,686
894,675
950,508
1,007,391
489,060
145,107
144,895
s1,356
145,41
Debits
276,950
404,932
337,262
284,333
22J48
350,426
251,433
372,745
445,949
487,5U
256,934
45,280
99,652
137,077
4E0,886
670,220
734,180
97,680
97,625
28/.,997
630,120
155,312
200.185
(D0 Cr***+
4,849,190
(1s,145)
(320,285)
(s,563)
49,796
(6,303)
(32,s22)
(107,962)
2,710
(810)
33,964
10,812
3't3,465
(9,042)
(13,741)
(24,O82)
(269,523)
(5s,519)
50,729
42,U8
Balance
4,369,999
5,040,517
5,844,O41
11,255,107
11,864,255
1'.t,923,742
12,495,432
1 3,067,1 58
13,565,414
14,052,699
14,176,863
14,279,400
14,323,833
14,272,076
13,947,293
't3,830,155
13,501 ,683
13,523,725
13,la9,017
13,13/,272
12,930,555
1 2,979,659
1 3,099,1 38
1993 239,617
1994 414,750
1995 133,463
1996 86,999
1997 199,7751998 485,922
1999 153,6E7
2000 277,3't6
Defened taxes are provided for the difference between book lives on a
composite method and tax lives computed either on a decllning balance
method, a sum-of-the years digits method, or an ACRS method.
(a) Represents adjustmentrs to the retum as filed.
(b) Reoresents amounts transferred to Acct. 283.
FERC FORM NO 2. (L2-96].Page 275
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmis
Date of Report Year of Report
9/30/00
ACCUMULATED DEFERRED INCOME TAXES. OTHER Account 283)
1. Report the information called for below concerning the
respondent's acmunting for defened income taxes relating
to amounts recorded in Account 283.
2. For Other, include defenals relating to other income and deductions.
Lrne
No.
Account Subdivisions
lal
Balance at
Beginning
of Year
/h\
CHANGES DURING YEAR
Amounts
Debited
(Account 410.1)
lcl
Amounls
Credited
(Account 4'l 1 .1 )
/dt
1 Account 283
Gas
Advances in aid of construction @27139 9.1 65 183,561
4 Amortization of intanoibles 11.752 2,814
Accrued vacation (521.974 43,145 125.624
Deferred comoensation olans (1,263,834 27,492 183,866
Suoolemental retirement olan (312,588.3.801 188.121
8 Post retirement benefits ( 1 26.306 53.233 202.179
IBNR benefit claims (35.000'
10 Cost of qas delivered but unbilled to customers 278,512 1,31 1,708 1,054,650
11 Note receivable (2,075
12 Rate case costs 37,368
1 Unbilled revenue (664.566'4.565.528 4.882.221
lncentive awards (3.0901 9,123
1 Defened costs on refinanced debt 9t,zz3 5,191
16 Refinance costs 365.215 20,084
Transportation contract settlement 0
1t Purchased qas adiustments 3.142,658 5.777,975 359,463
1S Bad debt orovision (129,656 190,682 222.053
2C Uniform caoitalization (463,427 457,149 286,903
21 Continoent liabilities 400
22 Pension accrual (51,565 60,436 32,650
23 Rebate orooram 9.30'l 20.356
24 Reserve for ad coupons s57
25 Ooeratino reseryes 118,457
2(Level oav revenue (19,064
2i Line pack inventory Q8.724
2t Federal reoulatorv oross-uo (5.081 .133
2(State reoulatorv oross-uo 1.456.701
3(TOTAL (Acct 283) (Total of lines 3 thru 29)(4.349.110 12,532,607 7,746,570
31 Classification of TOTAL
52 Federal lncome Tax (4.349.110 12,532.607 7.746.570
Ji Sate lncome Tax
The Respondent provides defened income taxes in this account for all timing differences between book and tax accounting which
arenotdirectlyrelatedtoproperty. ThisaccountingwasapprovedbythelPUCinOrderNo. 11507. Beginninginl9S3,pursuantto
lPUCOrderNo. lTT0l,theRespondentdoesnotprovidefordefenedStateincometaxesonitsutilityoperations. For2000,the
items on page 277 generated defened tax provisions in this account (see page 261 A).
(a) Represents adjustments to the retum as filed.
(b) Represents amounts tranferred from Acct. 282.
(c) Represents adjustment to record FASB 109.
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FERC FORM NO. 2 (12-95)Page 276
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
9/30/00
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
3. Provide ina footnote explanations for pages 276 and277.
amounts relating to insignificent items listed under Other.
lnclude 4. Add additional rows as necessary to report all data. When rows are added, the additional
row numbers should follow in sequence, 4.01,4.02 and 6.01, 6.02 etc. Use separate pages as
reouired
CHANGES DURING YEAR
ADJUSTMENTS
Debits Credits
Balance at
End of Year
(k)
Line
No.
Amounts
Oebited
(Account 410.2)
Amounts
Credited
(Account 41 1.2)
(f)
Acct. No.
/dl
Amount
thr
Acct. No.
I i'l
Amount
(il
1
2
282.160 (b 1.101.535 t
14,566 4
411 110 (a E9.O42 (515,4151 5
(1.420.206"6
(496,9081 7
e75.252',I
(35.0001 9
411.110 (a 9123 526,447 10
(2,07s)'11
37.368 12
411.1'lO (a 2.310 (983,56S 13
410.110 G 3,340 9,373 14
4'10.110 (a 1 91,961 15
345.1 31 16
17
410.110 @ 2.450 8,563,620 18
410.110 ta 19.371 (1E0,396 19
410.110 (a 85,686 (207,495\,20
400 21
411 110 (a 495 (24,274 22
29,657 23
357 24
1't8.45i 25
(19,064 26
(28,724 27
186.600 & 253.600 (c 459,673 (5.540.E0t 2A
186.600 & 253.600 (cl 1,446,310 2,903,011 29
1,6?6,828 491,043 1,572,712 30
31
1,626,828 49't,043 1,572,712 32
33
Schedule M Amount Deferred Taxes Provided
Advances in aid of construction
Amortization of intangibles
Accrued vacation
Deferred compensation plans
Supplemental retirement plan
Post retirement b€nefits
Cost of gas delivered but unbilled
IBNR benefit claims
Unbilled revenue
lncentive awards
Defened cost on refinanced debt
Refinance costs
Transportation contract settlemenl
Purchased gas adjustmenls
Bad debt provisions
Uniform capltalization
Pension accrual
Rebate program
(498,276)
8,040
(235,665)
(446,783)
(526,628)
(425,560)
7U,452
(904,837)
26,066
(6,036)
(66,180)
't5,481,462
(8s,632)
486,418
79,387
58,160
13,674,388
( 1 74,3e6)
2,814
(82,483)
( 1 84,320)
( 1 56,374)
(148,946)
257,058
0
(316,693)
9,123
(s,191 )
(20,084)
0
5,418,512
(31,371)
170,246
27,786
20,356
4,786,037
FERC FORM NO. 2 (12-96)Page 277
Name or xesponoent
INTERMOUNTAIN GAS COMPANY
fhis Roport ls:
'l). An original
2) A Resubmission
Oate of Reporl Year ol f{epon
09/30/00
OTHER REGULATORY LIABILITIES (ACCOUNT 254)
1. Reporl below tre details called for conceming othar
rogulaiory liabilities which are created through the
raternaking actions of regulatory agencies
(and not includable in other amounb).
2. For regulatory liabilities being amortized, show
period oI amortization in column (a).
3. Minor it6ms (50/o of the Balance at End of Year
for Account 254 or amounts less than $250,000.
whichever is less) may ba grouped by classes.
-ine
{o.
Description and Purpose of
Other Regulatory Liabilities
la)
Balance al
Beginning
of Year
tbl
DEBITS
Credits
Balance at
End ofYear
tft
Account
Crsdited
(c)
Amount
Id\
1
2
3
4
5
6
7I
9
't0
11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
40
41
42
43
44
NOT APPLICABLE
45 TOTAL
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IFERC PORM NO. 2 (12-96)Page 278 NexE Page is 300
Name or Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
ll)'AnOriginal
:2) A Resubmission
Date of Reporl Year of Report
09/30/00
GAS OPEMTING REVENUES (ACCOUNT 4OO)
1 . Report below natural gas operating revenues for
each prescribed account total. The amounts must be
consistent with the detailed data on succeeding pages
2. Revenue in columns (b) and (c) include transition
costs from uostream oioelines.
3. Other revenues in columns (0 and (g) include reservation
charges received by the pipeline plus usage charges, less
revenues reflected in columns (b) through (e). lnclude in
columns (0 and (g) revenues for Accounts 480495.
Line
No.
Title of Account
la\
REVENUES for Transition Costs
and Take-or-Pav
REVENUES FOR
GRI and ACA
Amount for
Curent Year
th\
Amount for
Previous Year
/c\
Amount for
Current Year
(rl )
Amount for
Previous Year
(e)
160{E4 Sales
2 185 lntracompany Transfers
3 {87 Forfeited Discounts
4 188 Miscellaneous Service Revenues
5 189.1 Revenues from Transportation ofGas
:f Others Through Gathering
:acilities
489.2 Revenues from Transportation of Gas
rf Others Throuqh Transmission
489.3 Revenues from Transportation of Gas
lf Others throuoh Distribution Facilities
489.4 Revenues from Storino Gas of Others
190 Sales of Prod. Ext. from Natural Gas
10 191 Revenues from Natural Gas Proc. By
f,thers
1 {92 lncidental Gasoline and Oil Sales
12 193 Rent fro Gas Prooertv
13 194 lnterdepartmental Rents
14 495 Other Gas Revenues
't5 Subtotal:
t6 496 (Less) Provision for Rate Refunds
17 TOTAL
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FERC FORM NO. 2 (12-96)Page 300
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
(1) ' An Original
12) A Resubmission
Date of Report t/ear of Report
09/30/00
GAS OPERATING REV :S (ACCOUNT 400) (Continued)
4. lf increases or decreases hom previous year are
not derived from previously reported figures, explain
any inconsistencies in a footnote.
5. On Page 108, include information on majorchanges
during the year, new servioe, and important rate
increases or decreases
6. Report the revenue from transportation services that
are bundled with storage services as transportation
service revenue.
OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS.
Line
No.
Amount for
Cunent Year
(n
Amount for
Previous Year
(o)
Amount for
Cunent Year
thl
Amount for
Previous Year
/it
Amount for
Cunent Year
/i\
Amount for
Previous Year
/k\
122.324.279 115.441.14O 122.324.279 't15.M1.780 22.508.7'.t7 23.542.782
2
3
4,2U.831 4.O43.4U 4,2U,831 4.043.4U 4
5
6
11.344.440 12.979.268 11.344.440 12.979.268 27.076.031 28.636.788
7
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Q.325'2.325 e325',,2.325 12
13
7 885 75,608 7,EE6 75,60E 14
137,909,1 1 1 132,542,415 137,909,111 132,542,415 15
16
137.909.1 1 1 132.il2.4',ts 137.909.1 1 1 132.il2.415 17
FERC FORM NO. 2 (12-96)Page 301
Name of Respondent
INTERMOUNTAIN GAS COMPANY
l'his Report ls:'1) ' An Original
2) An Resubmission
Date of Report fear of Report
09/30/00
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH GATHERING FACILITIES (ACCOUNT 489.1
1 . Report revenues and Dth of gas delivered through gathering 2. Revenues for penalties including penalties for
facilities by zone or receipt (1.e. state in which gas enters unauthorized ovem.rns must be reported on page 308.
resoondent's svstem)
Line
No.
Rate Schedule and
Zone of Receipt
/a\
REVENUES for Transition costs and Take'of-Pay REVENUES FOR GRI and ACA
Amount for
Cunent Year
thl
Amount for
Previous Year
lcl
Amount for
Cunent Year
(d)
Amount for
Previous Year
(e)
1
2
3
4
5
6
7
8I
10
11
12
't3
14
'15
16
17
18
19
20
21
22
23
24
25
NOT APPLICABLE
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FERC FORM NO. 2 (12-95)Page 302
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Name oT Kesponoent
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
)ate of Report Year of Report
09/30/00
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH GATHERING FACILITIES (contiNuEd)
3. Other Revenues in columns (f) and (g) include reservation charges 4. Delivered Dth of gas must not be adjusted for discounting.
received by the pipeline plus usage charges, less revenues reflected
in columns (b) throuoh (e).
OTHER REVENUES TOTAL OPEMTING REVENUES DEKATHERM OF NATURAL GAS
Amount for
Current Year
rfl
Amount for
Previous Year
lol
Amount for
Cunent Year
rhl
AMOUNI IOT
Previous Year
ri'l
AMOUNI IOT
Currenl Year
/i'l
Amount tor
Previous Year
/kt
Line
No.
NOT APPLICABLE
1
2
3
4
5
o
7
8I
't0
1',l
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO. 2 (L2-96)Page 303
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1)' An Original
(2) A Resubmission
Date of Repor /ear of Report
09/30/00
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH TRANSMISSION FACILITIES (ACCOUNT489.2)
1. Report revenues and Dth of gas delivered by Zone of Delivery 3. Other Revenues in columns (f) and (g) include reservation
by Rate Schedule. Total by Zone of Delivery and for all zones. charge received by the pipeline plus usage charges for
lf respondent does not have separate zones, provide totrals by rate transportation and hub services, less revenues reflected
schedule. in columns (b) through (e).
2. Revenues for penalties including penalties for unauthorized
overruns must be reoorted on oaoe 308.
Line
No.
Zone ol Delivery,
Rate Schedule
fa'l
REVENUES for Transition Costs
and Take-or-Pav
REVENUES FOR GRI and ACA
Amount for
Cunent Year
(bl
Amount for
Previous Year
(c)
Amount for
Cunent Year
fd)
Amount for
Previous Year
Ie)
1
2
3
4
5
b
7
I
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10
11
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
NOT APPLICABLE
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FERC FORM NO.2 (12-96)Page 304
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FERC FORM NO.2 (12-96)Page 305
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il)'An Original
12) A Resubmission
Date of Report r/ear of Report
09/30/00
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH TMNSMISSION FACILITIES (CONTINUED)
4. Delivered Dth of gas must not be adjusted for discounting.
5. Each incremential rate schedule and each individually
certificated rate schedule must be seoaratelv reoorted.
6. Where transportation services are bundled with
storage services, report total revenues but only
transDortation Dth.
OTHER REVENUES TOTAL OPERATING REVENUE DEKATHERM OF NATURAL GAS
Amount for
Cunent Years
(f)
Amount for
Previous Year
{o)
Amount for
Cunent Years
{H)
Amount for
Previous Year
fll
Amount for
Cunent Years
(.t)
Amount for
Previous Year
(K)
Line
No.
NOT APPLICABLE
,|
2
3
4
5
6
7
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11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1) ' An Original
(2) A Resubmissior
Date of Report Year Ending
09/30/00
REVENUES FROM STORING GAS OF OTHER (ACCOUNT 489.4)
1. Report revenue and Dth o f gas withdrawn from storage by Rate
Schedule and in total.
2. Revenues for penalties including penalties for unauthorized
ovemrns must be reported on page 308.
3. Other revenues in columns (f) and (g) include reservation
charges, deliverability charges, injection and withdrawal charges,
injection and withdrawal charges, less revenues reflected in
columns (b) through (e).
Line
No.
Rate Schedule
(a)
REVENUES for Transition Costs
and Take-or-Pay
REVENUES FOR GRI and ACA
Amount for
Current Year
(b)
Amount for
Previous Year
lcl
Amount for
Current Year
/d)
Amount for
Previous Year
le)
1
2
3
4
5
6
7
8
I
10
'tl
't2
't3
14
't5
16
17
't8
19
20
21
22
23
24
25
NOT APPLICABLE
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FERC FORM NO.2 (12-96)Page 306
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This report is:
(1)'An Original
(2) A Resubmission
)ate of Report Year of Report
09/30/00
REVENUES FROM STORING GAS OF OTHER (ACCOUNT 489.4) (Continued)
l. Dth of gas withdrawn from storage must not be
ldiusted for discountinq.
5. Where transportation services are bundled with storage services,
reoort onlv Dth withdrawn from storaoe.
OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS
Line
No.
Amount for
Cunent Year
{F))
Amount for
Previous Year
ldl
Amount for
Cunent Year
(h)
Amount for
Previous Year
fl)
Amount for
Current Year
(J)
Amount for
Previous Year
(K)
NOT APPLICABLE
1
2
3
4
5
6
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96)Page 307
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il). An Original
12) A Resubmission
Date of Report Year of Reporl
09/30/00
OTHER GAS REVENUES (ACCOUNT 495)
1. For transactions with annual revenues of $250,000 or more
describe, for each transaction, commissions on sales of
distributions of gas of other, compensation for minor or
incidental services provided for other, penalties, profit
or loss on sales of material and supplies, sales of steam.
water, or electricity, miscellaneous royalties, revenues
from dehydration, other processing of gas of others, and
gains on settlements of imbalance receivables.
Separately report revenues from cash-out penalties.
Line
No.Description of Transaction
(a)
Revenues
(in dollars)
thl
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
't8
19
20
21
22
23
24
NOT APPLICABLE
25 IOTAL
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FERC FORM NO.2 (12-96)Page 308 Next page is 31 7
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
this Report ls:
il)'An Original
12) A Resubmission
)ate of Report Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES
1 . Report operation and maintenance expenses.
lf the amount for previous year is not derived
from previously reported figures, explain in
footnotes.
2. Provide in footnotes the source
of the index used to determine
the price for gas supplied by
shiooers as reflected on line 74.
Line
No.
Account
(a)
Amount for
Cunent Year
ab)
Amount for
Previous Year
(cl
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)
4 B. Natural Gas Production
5 81. Natural Gas Production and Gathering
6 )peration
7 750 Ooeration Suoervision and enoineerinq
8 751 Production Maps and Records
9 752 Gas Well.Expenses
10 753 Field Lines Expenses
't1 754 Field comoressor Station Exoenses
12 755 Field @mDressor Station Fuel and Power
13 /56 Field measurino and Reoulatinq Station Expenses
14 757 Purification ExDenses NOT APPLICABLE
15 758 Gas Well Rovalties
16 /58 Other Exoenses
17 160 Rents
18 TOTAL Operation (Total of line 7 thru 17)
19 Maintenance
20 761 Maintenance suoervision and Enoineerino
2'.1 762 Maintenance of Structures and imorovements
22 763 Maintenance of Producino Gas Wells
23 781 Maintenance of field Lines
24 765 Maintenance of Field @mDressor Station Equioment
25 766 Maintenance of Field Measurino and Reoulatino Stiation Equiomenl
zo 767 Maintenance of Purification Equipment
27 768 Maintenance of Drillino and Cleanino Eouioment
28 769 Maintenance of Other Eouioment
29 TOTAL Maintenance fiotal of lines 20 thru 28)
30 TOTAL Natural Gas Production and GatherinS (Total of lines 18 thru 29)
FERC FORM NO. 2 (12-96)Page 317
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il)'An Original
i2) A Resubmission
Date of Report Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
-ine
\o.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
31 82. Products Extraction
32 )peration
33 I70 Ooeration Suoervision and Enoineerino
34 /71 Operation Labor
35 172 Gas Shrinkaoe
36 /73 Fuel
37 774 Power
38 775 Materials
39 776 Ooeration Suoolies and Exoenses
40 777 Gas Processed bv Others
41 778 Royalties on Products Extracted
42 779 Marketino Exoenses
43 780 Products Durchased for Resale
44 781 Variation in Products lnventory
45 lLess) 782 Extracted Products used by the Utility-Credit NO'I APPLICABLE
46 /83 Rents
47 TOTAL Operation (Total of lines 33 thru 46)
48 Maintenance
49 784 Maintenance suoervision and Enoineerino
50 785 Maintenance of Structures and lmDrovements
51 786 Maintenance of Extraction and Refininq Equioment
52 787 Maintenance of Pipe Lines
53 788 Maintenance of Extracted products Storaqe Equioment
54 789 Maintenance of compressor Equipment
55 790 Maintenance of Gas Measurino and Reoulatino Eouioment
56 791 Maintenance of Other Eouioment
57 TOTAL Maintenance fiotal of lines 49 thru 56)
58 TOTAL Products Extraction ffotal of lines 47 and 57)
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tFERC FORM NO, 2 (12-96)Page 318
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls;
(1) . An Original
(2) A Resubmission
)ate of Report t/ear of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
59 C. Exploration and Development
60 Cperation
61 795 Delay Rentals
62 796 Nonproductive well Drillinq
63 797 Abandoned Leases
Bt 798 Other Exoloration
65 TOTAL Exoloration and Development ffotal of lins 6'l thru 64I
66 D. Other Gas Suoply Expenses
67 Operation
68 800 Natural Gas well Head Purchases
69 800.1 natural Gas Well head Purchases, lntracompany Transfers
70 801 Natural Gas Field Line Purchases
71 802 Natural Gas Gasoline Plant Outlet Purchases
72 803 Natural Gas Transmission Line Purchases
73 804 Natural Gas Citv Gate Purchases 86,742.566 61,552,309
74 804.1 Liquefied natural Gas Purchases
75 305 Other Gas Purchases (11.752.996 (450.457
76 iLess) 805.'l Purchases Gas cost Adiustments
77 TOTAL Purchased Gas fiotal of lines 68 thru 76)74.989.570 61.101.852
78 106 Exchanqe Gas
79 Purchased Gas Expenses
80 807.1 Well Exoense-Purchased Gas
81 807.2 Ooeration of Purchased Gas Measurino Stations
82 307.3 Maintenance of Purchased Gas Measurino Stations
83 307.4 Purchased Gas Calculations ExDensesu307.5 Other Purchased Gas Expenses
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
FERC FORM NO,2 (12-96)Page 319
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls: lDate of Report
(1). An Original I(2) A Resubmission
Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
86 808.1 Gas Withdrawn from Storaoe-Debit 319.797 12.671 ,697
87 (Less) 808.2 Gas Delivered to Storaoe-Credit (302.945 (5,739,669)
88 809.1 Withdrawals of Liquefield Natural Gas for Processinq-Debit
89 tLess) 809.2 Deliveries of Natural Gas for Processino-Credit
90 Gas used in Utilitv Ooeration-Credit
91 310 Gas Used for compressor Station Fuel-Credit (3,351 (914)
92 311 Gas Used for Products Extraction-Credit
93 312 Gas Used for Other Utility Operations-Credit (s5,891 (48.532
94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)(59,242 (49,446
95 813 Other Gas Supply Expenses
96 IOTAL Other Gas Suoolv Exo. fiotal of lines 77. 78. 85. 86. Thru 89. 94. 95)74.947.180 67.884.434
97 TOTAL Production Exoenses ffotal of lines 3, 30, 58, 65, and 96)74.947,180 67.884,434
98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Ooeration Suoervision and Enoineerinq
102 815 Maos and Reeords
103 816 Wells Expenses
104 817 Lines Exoense
105 318 comoressor Station Exoenses
106 319 Compressor Station Fuel and Power
107 820 Measuring and Regulating Station Expenses
108 821 Purification Exoenses
109 822 Exploration and DeveloDment
110 823 Gas Losses
111 824 Other Exoenses
112 825 Storaoe Well Rovalties
't 13 826 Rents
114 TOTAL Operation (Total of lines of 101 thru 1 13)
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FERC FORM NO. (12-96)Page 320
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) -An Original
(2) A Resubmission
Date of Repor Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
/a)
Amount for
Current Year
Ih)
Amount for
Previous Year
(c)
115 Maintenance
116 330 Maintenance Suoervision and Enoineerino
1't7 331 Maintenance of Structures and lmprovements
118 332 Maintenance of Reservoirs and Wells
119 133 Maintenance of Lines
120 134 Maintenance of Comoressor Station Eouioment
't21 835 Maintenance of Measurinq and Reoulatinq Station Equioment
122 836 Maintenance of Purification Eouioment
123 837 Maintenance of Other Eouipment
124 TOTAL Maintenance (Total of lines 116 thru 't23)
125 TOTAL Underground Storage Expenses Ootal of lines 114 and 1241
126 B. Other Storaoe Exoenses
127 Cperation
128 340 Ooeration Suoervision and Enoineerino 33.535 41,329
129 841 Operation Labor and Expenses 1't0,8s6 106.6s8
130 842 Rentrs
131 842.1 Fuel 20,336 124,0'13
132 Uz2Powet 42,680 52,093
't 33 842.3 Gas Losses
134 TOTAL Operation (Total of lines 128 thru 133)207.447 324,093
135 Maintenance
136 343.1 Maintenance Supervision and Engineering 28.809 30.956
137 343.2 Maintenance of Structures and lmorovements 35.581 16.583
138 343.3 Maintenance of Gas Holders 799
139 M3.4 Maintenance of Purification Eouipment 2,203 8,937
140 843.5 Maintenance of Liquefaction Equipment 722 5,461
141 843.6 Maintenance of vaoorizino Eouioment 11.822 6.460
142 843.7 Maintenance of Comoressor Eouioment 19,415 41.579
143 343.8 Maintenance of Measuilno and Requlatino Eouioment 2.791
144 343.9 Maintenance of Other Eouioment 1,656 128
145 TOTAL Maintenance fiotal of lines 136 thru 144)102,007 1 12,895
146 TOTAL Other Storase Exoenses fiotal of lines 134 and 145)309,454 436,988
FERC FORM NO. 2 (12-96)Page321
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
{a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
147 C. Liouefied Natural Gas Teminalino and Processino Exoenses
'148 Operating
149 344.1 Ooeration Suoervision and Enoineerino
150 M4.2 LNG Processino Terminal Labor and Exoenses
151 344.3 Liquefaction Processinq Labor and Expenses
'152 344.4 Liquefaction Transportation Labor and Expenses
153 344.5 Measuring and Regulating Laborand Expenses
1il 344.6 Comoressor Station Labor and Expenses
155 144.7 communication System Expenses
156 344.8 Svstem control and Load disoatchino
157 345.1 Fuel
158 ]4.5.2Power
159 145.3 Rents
160 M5.4 Demunaqe Charqes
161 (less) 845.5 Wharfage Receipts-Credit
162 &15.6 Precessing liquefield or Vaporized Gas by Others
163 846.1 Gas Losses
164 346.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166 Vaintenance
167 347.1 Maintenance Suoervision and Enoineerino
168 847.2 Maintenance of Structures and lmprovements
169 M7.3 Maintenance of LNG Processino Termian Eouioment
170 847.4 Maintenance of LNG Transoortation Eouioment
171 847.5 Maintenance of Measurinq and Reoulatinq Eouioment
172 847.6 Maintenance of comDressor Station Equipment
173 847.7 Maintenance of communication Eouipment
174 847.8 Maintenance of Other Eouioment
175 TOTAL Maintenance fiotal of lines 167 thru 174)
176 IOTAL Liquefied Nat Gas Terminalino and Proc Exp ffotal of lines 165 and 75)
177 TOTAL Natural Gas Storage Ootal of lines 125, 146, and 176)309,454 436,988
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tFERC FORM NO.2 (12-96)Page322
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NAME OF RESPONDENT
INTERMOUNTAIN GAS COMPANY
This Report ls;
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS OPEMTION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
la)
Amount for
Current Year
{b)
Amount for
Previous Year
(c)
178 3. TRANSMISSION EXPENSES
179 Operating
180 350 Ooeration suoervision and enoineerino 63.125 76.304
181 351 system control and Load disoatchinq 110.676 110,003
182 352 communication system Expenses 24,il6 21,528
183 353 comoressor Station Labor and Exoenses 81.430 55.858
1U 154 Gas for Compressor Station fuel 3.351 1.958
185 155 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses 51,793 152,895
187 857 Measuring and Reoulatino Station Expenses
r88 858 Transmission and @mpresion of Gas by Others
189 859 Other Expenses
190 360 Rents
191 TOTAL Ooeration fiotal of lines 1E0 thru 190)334.921 418.546
192 \raintenance
193 361 Maintenance Supervision andengineering
194 862 Maintenance of Struclures and lmorovements
195 863 Maintenance of Mains 18.074 29,134
196 864 Maintenance of comoressor Station Equipment 1 9.1 31 3.190
197 865 Maintenance of Measurino and Reoulatinq Station Eouipment
198 866 Maintenance of communication Equipment 't42.U9 147.101
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Total of lines 193 thru 199)180,0s4 179.425
201 TOTAL Transmission Exoenses fiotal of lines lgl and 200)514,975 597,971
202 4. DISTRIBUTION EXPENSES
203 f,peration
204 870 Operation Supervision and Engineering 't.763.178 1.417.623
205 871 Distribution Load disoatchino
206 872 Comoressor Station Labor and Exoenses
207 873 Compressor Station Fuel and Power
FERC FORM NO. 2 (12-96)Page 323
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
0s/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(al
Amount for
Current Year
(h)
Amount for
Previous Year
(cl
208 874 Mains and services Exoenses 1.031,238 1 ,034,101
209 975 Measurino and Reoulatino Station Exoenses-General 63,710 70,021
210 376 Measurino and Requlatino Station Exoenses-lndustrial 1,149 216
211 377 Measurino and Reoulatinq Station Exoenses-Citv Gas Check Station
212 878 Meter and House Reoulator Expenses 471.954 312.063
213 879 Customer lnstallations Expenses 2,606.836 2,196.753
214 880 Other Expenses 510,637 549,457
215 881 Rents 155.86'l 186.293
216 TOTAL Operation Ootal of lines 204 ldl'ru 2151 6.604.563 4.U8.9M
217 Maintenance
218 885 Maintenance Suoervision and Enoineerino 67,252 77,5U
219 886 Maintenance of Structures and lmprovements
220 887 Maintenance of Mains 675,358 614.665
221 888 Maintenance of Compressor Station Equipmenl
222 389 Maintenance of Measurino and ReoulaUnq Station Equipment-General 149,088 147,421
223 390 Maintenance of Meas. And Reg. Station Equipment-lndustrial 280,865 239,568
224 191 Maintenance of Meas. And Reo. Station Eouio-Citv Gate Check Station
22s 192 Maintenance of Services 512,410 559,938
226 893 Maintenance of Meters and House Reoulators 225.525 211.342
227 894 Maintenance of Other Eouioment
228 TOTAL Maintenance (Total of lines 218 thru 2271 1,910,498 1.850,518
229 TOTAL Distribution Expenses (Total of lines 216 and 2281 8.515.061 6.199.422
230 5. CUSTOMERACCOUNTS EXPENSES
231 Cperation
232 101 Supervision 57,529 59,015
233 102 Meter Readino Expenses 1,308,265 1.207.240
234 903 Customer Records and collection Expenses 2.900.709 2,886,643
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FERC FORM NO.2 (12-96)
Page324
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
235 904 Uncollectible Accounts 817,678 648,200
236 305 Miscellaneous Customer Accounts Expenses
237 TOIAL Customer Accounts Expenses (Total of lines 232 thru 236)5,084.181 648,200
238 6. CUSTOMER SERVICE AND INFORMATION EXPENSES
239 Jperation
240 907 Supervision 57
241 908 Customer Assistance Expenses 143,677 164,400
242 909 lnformational and lnstructional Exoenses
243 910 Miscellaneous customer Service and lnformational Expenses
244 TOTAL Customer Service and lnformation Expenses (Total of lines 24C thru 243)143,734 164,400
245 7. SALES EXPENSES
246 Operatlons
247 91 1 Suoervision
248 912 Demonstrating and Selling Expenses 1.572.391 1.627.625
249 91 3 Advertisino Exoenses 3't0.026 302,686
250 116 Miscellaneous Sales Exoenses
251 TOTAL Sales Expenses (Total of lines 247 thru 250)1,882,417 1,930,311
252 8. ADMINISTRATIVE AND GENERAL EXPENSES 'id*LE:E?:i{d,i,i$S;j,S1rrii:i-'ir{ii.i;i;253 )peration ;i-iI1::f r:ffir-: jrld$:l i':l l.d
. ;,]'ii l-1!lwt.f h lSrl '-'1'l
254 120 Administrative and General Salaries 5.091.9s1 5.336.568
255 921 Office Supolies and ExDenses 2.270.000 2.'t02.486
256 (Less) 922 Administrative Expenses Transferred-Credit t199 22s (238,493
257 923 Outside Services Employed 9U.737 682.779
258 924 Property lnsurance 125,889 147.765
259 925 lniuries and Damaoes 590,019 280,781
260 926 Employee Pensions and Benefits 4,702,231 4,280,820
261 327 Franchise Reouirements
262 328 Reoulatory Commission Exoenses 329.987 294.443
263 iLess) 929 Duplicate charoes-Credit
2U 130.1 General Advertlsino Exoenses
265 130.2 Miscellaneous General Expenses 276,774 349,817
266 )31 Rents
267 TOIAL Operation ffotal of lines 254 thru 266)14,172,363 13,236,966
268 Maintenance
269 935 Maintenance of General Planl 10.738 52,751
270 TOTAL Administrative and General Expenses ffotal of lines 267 and 269)14.183.101 13.289.717
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251,and 270'1 05,580,1 03 96.721 ,964
FERC FORM NO.2 (12-96)Page 325
Next page is 328
NAME OF RESPONDENT
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
11) . An Original
12) A Resubmission
Date of Report Year of Report
09/30/00
EXCHANGE AND IMBALANCE TRANSACTIONS
1. Report below details by zone and rate schedule concerning
the gas quantities and related dollar amount of imbalances
associated with system balancing and no-notice service. Also,
report certificated natural gas exchange transactions during the
year. Provide subtotals for imbalance and no-notice quantities
for exchanoes.
2. lf respondent does not have separate
zones, provide totals by rate schedule.
Minor exchange transactions (less than
100,000 Dth) may be grouped.
Line
No.
ZonelRate Schedule
(a)
Gas Received
from Others
Gas Delivered
to Others
Amount
(b)
Dth
(c)
Amount
(d)
Dth
(e)
1
2
3
4
5
6
7
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11
12
13
14
15
16
17
18
19
20
2'.1
22
23
24
NOT APPLICABLE
25
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tFERC FORM NO. 2 (12-96)Page 328
Next Page 331
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Name of Respondent
ntermountain Gas Comoanv
rnrs Hepon rs:
1) ' An Original
2) A Resubmission
)ate of Reprot Year or Kepon
09/30/00
GAS USED IN UTILIW OPERATIONS
1 . Report velow details of credits during the year to Accounts 81 0
311.and812.
2. lf any natural gas was used by the respondent for
which a charge was nol made to the appropriate
operating expense or other account. List separately in
column (c) the Dth of gas used, omifting entries in
column (d).
Line
No.
Purpose of Which Gas Was Used
Account
Charged
,h\
Natural Gas Manufactured Gas
Gas Used
Dth
(c)
Amount
of
Credit
(d)
Gas Used
Dth
(e)
Amounl
of
Credit
(fl
810 Gas used for Compressor
Staton Fuel - Cr 854 1.814 (3,351
2 811 Gas used forProducts
Extraction - Cr
3 Gas Shrinkage and Other Usage
in Respondent's o\rn Proc.
4 Gas Shrinkage, Etc. for Respondent's
Gas Processed bv Others
5 812 Gas used for Other Util. Oprs - Cr
(Rpt sep. for each prin. use. Group
minor uses')
6
7 huel - sloEoe nlent onerattons 842 1 '1. t38 20.336
8 Other Expenses E8C 8,370 17,O48Iffice Suoolies and Exoense 921 9.06s 18,415
10 Operation Suoervision & Enoineerino 87(145 270
't'l
12
13
14
'15
16
17
18
19
20
21
22
23
24
25 TOTAL 30,530 56,069
FERC FORM NO. 2 (12-96)Page 331
Name of Respondent
INTERMOUNTAIN GAS COMPANY
this Report is:
1)'An Original
2) A Resubmission
)ate of Reporl fear of Report
09/30/00
TRANSMISSION AND COMPRESSION OF GAS BY OTHERS (ACCOUNT 858)
1. Report below details conceming gas transported or
compressed for respondent by others equalling more than
'I,000,000 Dth and amounts of payments for such services
during the year. Minor items (less than 1,000,000) Dth
may be grouped. Also, include in crlumn (c) amounts paid
as transition costs to an upstream pipeline.
2. ln column (a) give name of companies, points
of delivery and receipt of gas. Designate points
of delivery and receipt so that they can be
identified readily on a map of respondent's
pipeline system.
3. Designate associated companies with an
asterisk in column (b).
Line
No.
Name of Company and Description of Service Performed
la,|(b)
Amount of Payment
(in dollars)
(c)
Dth of Gas Delivered
Id)
1
2
3
4
5
6
7II
10
11
12
13
14
15
't6
17
18
19
20
21
22
23
24
NOTAPPLICABLE
25 rOTAL
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IFERC FORM NO. 2 (12-96)Page 332 Next page is 334
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
il) . AnOriginal
'21 A Resubmission
Date of Report fear of Report
09/30/00
OTHER GAS SUPPLY EXPENSES (Account 8 r3)
1. Report other gas supply expenses by descriptive titles that clearly
indicate the nalure of such expenses. Show mainlenance expenses,
revaluation of monthly encroachments recorded in Account 1 1 7.4,
and losses on settlements of imbalances and gas losses not associated with
storage separately. lndicate the functional classification and purpose of
property to which any expenses relate. List separately items of $250,000 of more,
Line
No.
Description
(a)
Amount
(in dollars)
(b)
1
2
3
4
5
6
7
8I
10
11
12
13
't4
't5
16
't7
18
19
20
21
22
23
24
25 TOTAL
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IFERC FORM NO.2 IL2-96)PAGE 334
Name of Respondenl
INTERMOUNTAIN GAS COMPANY
this Report ls:'1)'An Original'2) A Resubmission
)ate Of Report Year of Reporl
09/30/00
MISCELLANEOUS GENEML EXPENSES (Accounl 930.2) (Gas)
1. Provide the information requested below on miscellaneous
general expenses.
2. For Other Expenses, show the (a) purpose, (b) recipient
and (c) amount of such items. List separately amounts of
$250,000 may be grouped if the number of items of so grouped
is shown.
Line
No.
Description Amount
(in dollars)
th\
1 Industry association dues 33,1 63
2 Experimental and qeneral research exDenses
3 Publishing and distributing information and reports to stockholders; trustee, registrar,
and transfer agent fees and expenses, and other expenses of servicing outstanding
securities of the resoondent
4 Other expenses (items of $5,000 or more must be listed separately in this column showing
the (1 ) purpose, (2) recipient and (3) amount of such items. Amounts of less than $5,000
may be grouped by classes if the number of items so grouped is shown)
5 Directors' fees, retirement, and expenses 1 90.734
6 Chamber of Commerce dues and related exoenses 35.241
7 Commitment fees 16,609II
10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25 TOTAL 275,747
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I FERC FORM NO. 2 Page 335
INTERMOUNTAIN GAS COMPANY
DEPRECIATION, DEPLETION, ANO AMORTIZATION OF GAS PLANT ( Accounts 403,404.1,404.2,404.
Depletion of Produc-
ing Natural Gas Land
and Land Rights
(Account 404.1 )
Amortization of
Underground Storage
Land and Land Rights
(Account 404.2)
A the amounts of depreciation expense, depletion
amortization for the accounts indicated and classified
to the plant functional groups shown
Report in Section B, column (b) all depreciable or amortizable
Report in Section B, column (b) all depreciable or amortizable
to which rates are applied and show a composite
total. (lf more desirable, report by plant account, subaccount or
functional classifications other than those pre-printed in column
(a). lndicate in a footnote the manner in which column (b) balance
are obtained
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IFERC FORM NO. 2 (12-95)Page 335
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original(2) A Resubmission
)ate of Report /ear of Report
09/30/00
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT ( Accounts 403, 404.1, 404.2, 404.3, 405)
(Except Amortization of Acquisition Adiustments) (Continued)
lf average balances are used, state the method of averaging used.
For column (c) report available information for each plant functional
classification listed in column (a). lf composite depreciation
accounting is used, report available information called for in columns
(b) and (c) on this basis. Where the unit-of-production method is used
to determine depreciation charges, show in a footnote any revisions
made to estimated gas reserves.
3. lf provisions for depreciation were made during the year in addition
to depreciation provided by application of reported rates, state in
a footnote the amounts and nature of the provisions and the plant
items to which related.
Section A. Summary of Depreciation,)epletion, and Amortization Charges
Amortization of Other
Limited-Term
Gas Plant
(Account 404.3)
{e)
Amortization of Other
Gas Plant
(Account 405)
(f)
Total
(o)
Functional Classifi cation
(a)
Line
No.
26,O32 26,032 lntanqible plant
0 Production plant, manufactured qas 2
l-rooucuon ano gamenng pranr,
natural oas
3
0 Products extraction olant 4
0 Underground gas storage plant 5
79,045 Other storaqe plant b
Base load LNG terminating and
orocessino olant
7
1,',t25,972 Transmission plant 8
8,272,935 Distribution plant 9
1.532.659 General olant 10
0 Common olant-oas 't1
26,O32 1 1.036.643 rOTAL 't2
FERC FORM NO. 2 (L2-96)Page 337
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Origanal(2) A Resubmission
Date Of Report fear ot R€port
09/30/00
OEPRECIATION, OEPLETION, AND AMORTIZATION OF GAS PLANT (Continued)
1. Add rows as necessary to completely report all data. Number the
additional rows in seouence as 2.0'l . 2.O2, 3.01.3.02. etc.
Section B. Factors Used in Estimatinq Depreciation Charges
Line
No.Functional Classification
(a)
Depreciation
Plant Base
(Thousands)
(b)
Applied
Depr. Rate(s)
(Percent)
lcl
1 Production and Gathering Plant
2 Offshore
3 Onshore
4 Underground Gas Storage Plant
5 Transmission Plant
b Offshore
7 Onshore
8 General Plant
I
10
1
12
13
14
15
Notes to Depreciation, Depletion and Amortization of Gas Plant
lnstruction 2 - Composite depreciation accounting is followed using an annual rate of 3.94%
for the period October 1 , I 997 to September 30, 1998.
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FERC FORM NO. 2 (12-95)Page 338 Next Page is 340
Name or Hesponoent
INTERMOUNTAIN GAS COMPANY
This Report ls:
1) ' An Original
2) A Resubmission
Date of Repon Year of Reporl
09/30/00
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in lhe order
given, for the respective income deduction and interest
charges accounts.
(a) Miscellaneous Amortization (Account 425)--
Describe the nature of items included in this account,
the contra account charged, the total amortization
charges for the year, and the period of amortization.
(b) Miscellaneous lncome Deductions-Report the
nature, payee, and amount of other income deductions
for the year as required by Accounts 426.1, Donationsl
426.2, Ltte lnsurance: 426.3, Penalties; 426.4, Expend.
itures for Certain Civic, Political and Related
Activities; and 426.5, Other Deductions, of the Uniform
System ofAccounts. Amounts of less than $250,000 may
be grouped by classes within the above a@ounts.
(c) lnterest on Debt to Associated Companies (Account
430)--For each associated company to which interest on
debt was incurred during the year, indicate the amount and
interest rate respectively for (a) advances on notes, (b)
advances on open account, (c) notes payable, (d) accounts
payable, and (e) other debt, and total interest. Explain
the nature of other debt on which interest was incurred
during the year.
(d) Other lnterest Expense (Account 431 )--Report parti-
culars (details) including the amount and interest rate for
other interest charoes incurred durino the vear.
Line
No.
Item
/21
Amount
(b)
1
2
3
4
5
6
7
I
9
10
11
12
'13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Account 426.1
Donations did not exceed $250,000 to any one beneficiary
Account 426.4
Expenditures for civic, political, and related activities
All under $250,000
Account 426.5
Other deductlons
All under $250,000
Account 431
Customerdeposits - interest rate: 3%
Level pay balances - interest rate: 4%
Short{erm bank loans - interest rate: prime rate
Defened compensation for Board of Directors - inlerest rate: prime rate
Defened Compensation for Executives & Key Managers - interest rate: prime rate
Defened gas interest income
Miscellaneous
131.246
131,246
17,057
8,825
74,086
't57,332
112,616
202,474
(820.s80)
1,578
(264,069)
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tFERC FORM NO. 2 (12.96)Page 340 Next page is 350
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
)ate of Report Year of Report
09/30/00
REGULATORY COMMISSION EXPENSES (Account 928)
'1. Report below details of regulatory commission expenses incuned
during the cunent year (or in previous years, if being amortized)
relating to formal cases before a regulatory body, or cases in
which such a bodv was a oartv.
2. ln column (b) and (c), indicate whether the expenses
were assessed by a regulatory body or were othenrise
incuned by the utility.
Line
No.
Description
( Fumish name of regulatory commission or body
the docket number, and a description of the case.)
Ia)
Assessed by
Regulatory
Commission
thl
Expenses
of
Utility
lcl
Total
Expenses
to Oate
(d)
Defened in
Account l82.3
at Beginning
of Year
(el
1
2
3
4
5
b
7
8
I
10
't1
't2
13
't4
15
't6
17
18
19
20
21
22
23
24
ldaho Public Utilities Commission
IPUC - annual fee (Contra account charged 165.090)Yes
No 1,703 '1,703
25 TOTAL
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IFERC FORM NO. 2 (12-96)Page 350
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
REGULATORY COMMISSION EXPENSES
3. Show in column (k) any expenses incuned in prior years that are 5. List in column (f), (g), and (h) expenses incuned
being amortized. List in column (a) the period of amortization. during year which were charges currently to income,
4. ldentify separately all annual charge adjustments (ACA). plant, or other accounts.
6. Minor items (less than $250,000) may be
orouoed.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
Defened in
Account'182.3
End of Year
fl)
Line
No.
CHARGEO CURRENTLY TO Deferred to
Account
182.3
rtl
Contra
Account
1i)
Amount
tkl
Department
rfl
Account No.
/dl
Amount
rhl
Gas
Gas
401.928
401.928
328,284
1,703
165.090
1
2
3
4
5
6
7
I
9
10
11
12
't3
14
15
16
17
't8
't9
20
21
22
23
24
25
FERC FORM NO. 2 (12-96)Page 351 Next page is 354
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
"l)'An Original'2) A Resubmission
Date of Reporl Year or Kepon
09/30/00
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and
wages for the year. Segregate amounts originally
charged to clearing accounts to Utility Departments,
Construction, Plant Removals, and Other Accounts, and
enter such amounts in the appropriate lines and
mlumns provided. ln determining this segregation of sala-
ries and wages originally charged to clearing accounts, a
method of approximation giving substantially correct results
results may be used.
When reporting detail of other accounts, enter as many rows as
necessary numbered sequentially starting with 74.O1,74.02, etc.
LINE
NO.
Classification
/a)
Direct Payroll
Oistribulion
(b)
Allocation of
Payroll Charged
for Clearing
Accounts
(c)
Total
(d)
1 Electric
2 peration
3 Production
4 Transmission
5 Distribulion
6 Customer Accounts
7 Customer Service and lnformational
I Sales
I Administrative and General
10 TOTAL Operation (Total of lines 3 thru 9)
11 vlaintenance
12 Production
't3 Transmission
14 Distribution
15 Administrative and General
16 TOTAL Maint. (Total of lines 12 thru 15)
17 total Operation and Maint€nance
18 Production (Total of lines 3 and l2)as
19 Transmission (Total of lines 4 and 13)Column
20 Distributlon flotal of lanes 5 and 14)(b)
2'.1 Cuslomer Accounts (Line 6)
22 Customer Service and lnformational (Line 7)
23 Sales (Line 8)
24 Administrative and General (Total of lines 9 and 15)
25 TOTAL Ooer. and Maint. (Total of lines 18 thru 24)
26 Gas
27 peration
28 Production-Manufactured Gas
29 Production-Nat. Gas (lncludino Exol. and Dev.)
30 Other Gas SuDolv
31 Storage, LNG Termlnalinq and Processinq 81,906
32 Transmission 252,U5
33 Distribution 4.491.592
34 Customer Accounts 2.848,577
35 Customer Service and lnformational 847,438
36 Sales 1.191.067
37 Administrative and General 4,893,532
2a TOTAL Operataon (Total of lines 28 thru 37)14,606,45E
39 vlaintenance
40 Production-Manufactured Gas
4'l Production-Nat. Gas
42 Other Gas Su00lv
43 Storage, LNG Terminaling and Processinq s3,07E
44 Transmission 135,1 70
45 Distribution 950,77
46 Administrative and General
47 TOTAL Maint. fTotal of lines 40 thru 46)1,1 19,025
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IFERC FORM NO. 2 (12-96)PAGE 354
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
)ate of Report Year of Reporl
09/30/00
DISTRIBUTION OF SALARIES AND WAGES
LINE
NO.
Classification
(a)
Direct Payroll
Distribution
for Clearing
Accounts
th\
Allocation of
Payroll Chargec
for Clearing
Accounts
Ic\
Total
(dt
48 'Gas (Continued)'
49 tolal Operation and Maintenance
50 Production-Manufactured Gas (Lines 28 and 40)
51 Production-Natural Gas (lncludinq Exol and Dev.) (lines 29 and 41)
52 other Gas Supplv (Lines 30 and 42)
53 Storaoe. LNG Terminalino and Processino (Lines 31 and 42)1 14.9E5
54 Transmission (Lines 32 and 44)387.51 5
55 Distribution (Lines 33 and 45)5,442,369
56 Customer Accounts (Line 34)2.848.577
57 Cusiomer Service and lnformational (Line 35)847,438
58 Sales (Line 36)1,191 ,067
59 Administrative and General (Lines 37 and 46)4.893.532
60 * Other Utilitv Deoartments'
61 Jperation and Maintenance
62 TOTAL All Utilitv DeDt. (Total of lines 25. 59. and 61)4.893.532
63 ' Utilitv Plant'
64 Construction (Bv Utllitv Deoartments)
65 Eleclric Plant
66 Gas Plant 880.885
67 Other Same
68 TQTAL Construction (Total of lines 65 thru 67)880,885 as
69 Plant Removal (Bv Utilitv Deoartments)
70 Eleclric Plant (b)
71 Gas Plant 65,972
72 Other
73 TOTAL Plant Removal Ootal of lines 70 thru 72)65,972
74 f,ther Accounts (Soecitu):
74.O1
74.02 lntercompany accounts receivable:8,853
74.03
74.O4
74.O5
74.06
74.07
74.08
74.09
74.1 Other:
74.11
74.12 Non-utility operation & maintenance 407
74.13 Work authorization 220,194
74.14 M&SstoreskeeDer 1 30.1 62
74.'15
74.16 350,763
74.17
74.14
74.19
75 TOTAL Other Accounts 359,615
76 rOTAL SALARIES AND WAGES 17,031,955
FERC FORM NO. 2 (].2-96)Page 355 Nexts Page is 357
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1). An Original(2) A Resubmission
)ate of Report /ear of Report
09/30/00
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1 . Report the information speclfied below for all charges made during the year organiation of any kind, or individual (other than for seruices as any employee or for payments
included in any account (including plant accounls) for outside consultiative made for medical and related seruices) amounting to more than 5250,000, including payments for
and other protessional seruices. These seryices include rate. management, legislative services, except those which should be reported in Account 426.4 Expenditures for
construction. engineering, research, financial, valuation, legal, accounting, Certain Civic, Political and Related Activities.
purchasing, advertising, labor relations, and public relations, rendered for (a) Name of person or organiation redering seruices.
the respondent underwritten or oral arrangement, forwhich aggregate (b) Designate associated companies with an asterisk in column (b).
payments were made durino lhe vear to anv comoration. mrtne6hio.
Line
No.
Description
(a)(b)
Amount (in dollars)
(c)
Account Charged
1
2
J
4
5
6
7
I
9
10
'11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Name and Address of Person or Oroanization Renderino Service Descriotion of Servlce
IKON OFFICE SOLUTIONS - Copy and mail services
All otheroutside seNices are less than $250,000 to any one persor/organization rendering the service
274,777 401.923
FERC FORM NO. 2 (12-95)Page 357 Next page is 508
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) An Resubm
)ate Of Report r'ear of Report
09/30/00
COMPRESSOR STATIONS
1. Report below details conceming compressor stations. Use the 2. For column (a), indicate the production areas where such stations
following subheadings: field compressor stations, products are used. Group relatively small field compressor stations by production
extraction compressor stations, underground storage compressor areas. Show the number of stations grouped. ldentify any station held under
stations, transmission compressor stations, distribution a title other than full ownership. State in a footnote the name of owner or
compressor stations, and other compressor stations. co{wner, the nature of respondent's title, and percent of ownership
if iointlv owned.
Line
No.
Name of Station and Location
/e\
Number of Units
at Station
lbt
Certificate
Horsepower for
Each Station
{c)
Plant
Cosl
/.1\
1
2
3
4
5
6
7
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Transmission Compressor Station:
Fort Hall Compressor Station
Bingham County, ldaho 1,368,321
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tFERC FORM NO. 2 (12-96)Page 508
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
r nrs Kepon rs:
(1) ' An Original
[2) An Resubmission
Oate of Report /ear of Report
09/30/00
COMPRESSOR STATIONS (Continued)
Designale any station that was not operated during the
past year. State in a footnote whether the book mst of
such station has been retired in the books of account, or
what disposition of the station and its book cost are
contemplated. Designate any compressor units in trans-
mission compressor stations installed and put into opera-
tion during the year and show in a footnote the size of each
such unit, and the date each such unit was placed in operation.
3. Forcrlumn (e), include the type of fuel or power, if
other than natural gas and the other fuel or power.
Exoenses (tsxceDt deDreciation and taxes)
Gas for
Compressor
Fuel in Dth
lo'l
Operation Oata
Line
No.
Fuel or Power Other
/fl
r orar uompressor
Hours of Operation
During Year
rh)
No of Compressors
Operated at Time
of Station Peak
1t'l
Date
of
Station
Peak
ri)
3,351 81,430 1,248 372 Dec. 15, 1999
1
2
a
4
E
6
7
6I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24,5
FERC FORM NO. 2 (12-95)Page 509 Next Page is 512
Name of Respondent
INTERMOUNTAIN GAS COMPANY
l-his Report ls:
:1) t An Original
'2) A Resubmission
Date of Reporl Year of Report
09/30/00
GAS STOMGE PROJECTS
1. Reoort iniections and withdrawals of oas for all storaoe oroiects used bv resoondent.
Line
No.
Item
bl
Gas Belonging to
Respondent
(Dth)
(b)
Gas Belonging to
Others
(oth)
(c)
Total
Amount
Idt
STOMGE OPERATIONS (IN Dth)
Gas Delivered to storaqe
2 October 94.041 94,04'l
3 November
4 December
5 January
6 February
March
8 pril
I AV
'10 June
11 July 15.612 15.6't2
12 \uoust
't3 Seotember
14 Total (Enter Total of Lines 2 Thul3)I 09.653 109,653
15 3as WithdrawStoraqe
16 )ctober 4.358 4.356
17 !ovember 7,615 7,615
18 )ecember 1 458 649 1.458.649
t9 ,anuary 50,845 50,845
20 rruary 16,561 'r6,561
21 March 12,319 12.319
22 Aoril 7.578 7.578
23 Mav 8.798 8.798
24 June 8.1 70 8.170
25 July 9.094 9,094
26 \uoust 8.650 8,650
27 eptember 7.726 7 726
28 Total (EnterTolal of Lines 16 Thru 27)1.600.363 0 1.500.363
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FERC FORM NO. 2 (12-95)Page 512
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Name oI Kesponoenl
INTERMOUNTAIN GAS COMPANY
rnrs Kepon rs:
il)'An Original
'2) A Resubmis
Date of Report Year of Report
09/30/00
GAS STORAGE PROJECTS (Continued)
1. On line 4, enter the total storage capacity certificated by FERC 2. Report total amount in Dth or other unit, as applicable on lines
2,3,4,7. lI quantity is converted from Mcf to Dth, provide
conversion factor in a footnote.
Line
No.
Item
(a)
Total
Amount
STORAGE OPEMTIONS1 Top or Workinq Gas End of Year 11,600,5522 Cushion Gas (lncludinq Native Gas)23,600
3 Total Gas in Reservoir (Total of Line 1 and 2)11.624.152
4 Certificated Storaoe C;
5 Number of lniection - Withdrawal Wells6 Number of Observation Wells7 Maximum Day's Withdrawal from Storage 107.795
8 Date of Maximum Day's Withdrawal JAN. ZU, ZUUU
I LNG Terminal Companies (in Dth)10 Number of Tanks
1 1 CaDacitv of Tanks12 LNG Volume13 Received at "Ship Rail"Received at "Ship Rail"Received at "Ship Rail"14 Transfened To Tanks15 Withdrawn from Tanks16 "Boil Ofl'Vaporization Loss
Respondent owns and operates and LNG storage facility located near Nampa, ldaho
and contracts for th6 use of a LNG facility owned and operated by Will
Pipeline - West located near Plymouth, Washington.
FERC FORM NO. 2 (t2-96)Page 513
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original(2) A Resubmission
Date of Report /ear of Report
09/30/00
TRANSMISSION LINES
1. Report below, by state, the total miles of transmission lines of each
transmission system operated by respondent at end of year.
2. Report separately any lines held under a title other than full
ownership. Designate such lines with an asterisk, in mlumn (b) and
in a footnote state the name of owner, or co-owner, nature of
resoondent's title. and oercent ownershio if iointlv owned.
3. Report separately any line that was not operated during the past
year. Enter in a footnote the details and state whetherthe book cost
of such a line, or any portion thereof, has been retired in the books of
account, or what disposition of the line and its book costs are
contemplated.
4. Reoort the number of miles of oioe to one decimal ooint.
Line
No.
Designation (ldentification) of Line
or Group of Lines
(a)th\
Total Miles of
Pipe
/c)
1
2
3
4
5
6
7
I
s
10
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
IDAHO:
Transmission lines (includes inigation mains)
Dislribution and service lines
688.5
7,831.6
TOTAL 8,520.1
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FERC FORM NO. 2 (12-95)Page 514 NexE page is 518
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
ll)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/00
TRANSMISSION SYSTEM PEAK OELIVERIES
1. Report below that total tEnsmission system deliveries of gas (in Oth),
excluding deliveries to storage, for the period of system p€ak deliveries
ndicated below, during the 12 months embracing the heating season
cverlaDDino the vea/s end for which this reoort is submitted.
The season's peak normally will be reached before the due date ofthis report,
April 30, which permits inclusion of the peak information required on this page.
Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Line
No.
Oescription Dth of Gas
Delivered to
lnterstate Pipelines
/hl
Oth of Gas
Delivered to
Ohers
l.l
Total
(b) + (c)
rd)
1 )ete:12-29.99
2 r'olumes of Gas TEnsported
3 No-Notice Transportation
4 Sther Firm Transoortation 229,943
5 nterruotible Transoortation
6 f,ther (Describ€)
6.01
7 TOTAL 229,943
8 y'olumes of oas Withdrawn form Storaoe under Storaoe Contracts
9 \lo-Notice Storaoe
10 )ther Firm Storaoe 12,235
1'l ible Storaoe
12 )ther (Describe)
12.O1
t3 rOTAL 12.255
14 Other Operational Activities
15 Gas Withdrawn ftom Storaoe for Svstem OoeEtions
16 Reductaon in Line Pack
Cth€r (Describe)
18 rOTAL 242.202
19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
20 Dates: 1-27{0. 1-28{0. 1-29{0
21 r'olumes of Gas Transoorted
22 \,lo-Notice Transoortation
23 Ither firm TransDortation 649.916
24 ntemrotible Transoortetion
25 fthar (Describe)
25.O'l &19.S16
26 rOTAL
27 /olumes of oas Withdrawn form Storaqe under Storaqe Contracts
28 {o-Notice Storaqe
29 )ther Firm Storaoe u,622
30 ntenuotible Storaoe
3'l )ther (oescribe)
32 TOTAL u,622
33 )ther Operational Activities
34 sas Withdrawn from Storaoe for Svstem ODerations
35 Reduciion in Line Pack
36 Other (Oescribe)
37 TOTAL 714.536
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FERC FORM NO. 2 (L2-96)Page 518
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
r nrs Kepon rs:'1)'An Original'2) A Resubmission
)ate of Report Year of Report
09/30/00
AUXILIARY PEAKING FACILITIES
1 . Report below auxiliary facilities of the respondent for meeting seasonal
reak demands on the respondent's system, such as underground storage
lrojects, liquefied petroleum gas installations, gas liquefaction plants, oil
Jas sets, etc.
2. For column (c) , for underground storage poects, report the delivery
lapacity on February 1 of the heating season overlapping the year-end
br which this reoort is submitted. For other facilities. reoort the rated
maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant
used iointly with another facility on the basis of predominant use, unless the
auxiliary peaking facility is a separate planl as contemplated by general
instruction 1 2 of the Uniform System of Accounts.
Line
No.
Location ol
Facility
1a\
Type of Facility
(bt
tlaximum Daily
Oelivery Capacity of
Facility Dth
/c)
Cost
of
Facility
(in dollars)
(d)
was Facllry upeEreo
on Day of Highest
Transmission Peak
Deliveru?
Yes
Ie)
No
rfr
1
2
3
4
5
6
7
8
I
10
11
't2
'13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
2E
29
30
Nampa, toano
NW 1/4 Sec.3l
T4N R1W. BM
Plymouth,
Washington
Liquefied natural
gas
Liquefied natural
gas
600.000 7.277,837 X
720,OOO
The Nampa, ldaho facility is owned and operated by the Respondent. The Plymouth, Washington LNG facility
is operated by Northwest Pipeline Corporation. The Respondent
owns inventory at both locations.
FERC FORM NO. 2 (12-96)Page 519
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
09/30/00
GAS ACCOUNT. NATUML GAS
1. The purpose of this page is to account for the quan-
tity of natural gas received and delivered by the respon-
dent.
2. Natural gas means either natural gas unmixed or any
mixture of natural and manufactured gas.
3. Enter in column (c) the Dth as reported in the
schedules indicated for the items of receipts and
deliveries.
4. lndicate in a footnote the quantities of bundled sales
and transportation gas and specify the line on which such
luantities are listed.
5. lf the respondent operates two or more systems which
are not interconnected, submit separate pages for this
purpose. Use copies of pages 520.
6. Also indicate by footnote the quantities of gas not
subject to Commission regulation which did not incur
FERC regulatory costs by showing (1 ) the local distribu-
tion volumes delivered to the local distribution-company
portion of the reporting pipeline. (2) the quantities that
:he reporting pipeline transported or sold through its local
Jistribution facilities or intrastate facilities and which the
'eportino oipeline received throuoh qatherino facilities or
or intrastate facilities, but not through any of the intrastate
the intrastate portion of the reporting pipeline and, (3) the
gathering line quantities which were not destined for interstate
market or which were not transported through any intrastate
portion ofthe reporting pipeline.
7. Also indicate by footnote (1 ) the system supply quantities
of gas which are stored by the reporting pipeline during the
reporting year and also reported as sales, transportation
and compression volumes by the reporting pipeline during the
same reporting year, (2) the system supply volumes of gas
which are stored by the reporting pipeline during the report-
ing year and which the reporting pipeline intends to sell or
transport in future reporting year, and (3) contract storage
volumes.
8. Also indicate the volumes of pipeline production field
sales which are included in both the company's total sales
figure and the company's total transportation figure. Add
additional rows as necessary to report all data, numbered 14.01,
14.02, elc.
01 NAME OF SYSTEM
Line
No.
Item Ref.
Page No. Amount ofDth(b) (c)Ia\
2 GAS RECEIVED
3 3as Purchases (Accounts 800€05)27.232.125
4 3as of Others Received for Gatherino (Account 489.1 303
5 3as of Others for Transmission (Account 489.2)305
6 3as of Others Received for distribution (Account 489.3)301
3as of Others Received for Contract Storage (Account 489.4)307
8 :xchanoed Gas received from Others (Account 806)328
I ias Kec,erveo as tmoatanoes (Account uub)328
10 Receiots of Resoondent's Gas Transoorted bv Others (Account 858)332
11 Cther Gas withdrawn from Storaoe (Explain)
12 Gas Received from shiDoers as comoressor Station Fuel
13 Gas Received from Shipoers as Lost and Unaccounted for
14 Ither Receiots (sDecifv) Giw Gate not under FERG rate schedule 23.040,852
15 Total Receiots (Total of lines 4 thru 14?)50,272,977
16 GAS DELIVEREO
1l 3as Sales (Accounts 480484)49.584.747
18 )elivenes of Gas Gathered for Others (Account 489.1 303
19 )eliveries of Gas Transported for Others (Account 489.2)305
20 leliveries of Gas Distributed for Others (Account 469.3)301
21 feliveries of Contract Storaoe Gas (Account 489.4)307
22 :xchanoed Gas received from Others (Account 806)32E
23 3as Delivered as lmbalances (Account 806)324
24 )eliveries of Gas to Others for Transoortation (Account 858)332
25 f,ther Gas Delivered to Storaoe (Exolain)109.653
26 as Used for compressor Station Fuel 509 30.530
27 Jther Deliveries (Soecifv)52.992
28 Total Deliveries (Total of lines 17 lhru 27?)49,777,922
29 GAS UNACCOUNTED FOR
30 rroduction Svstems Losses
31 3atherino svstem Losses
32 Transmission System Losses
33 Distribution Svstem Losses 200.000uStoraoe Svstem Losses 295,055
35 Other Losses (Specifv)
36 Iotal Unaccounted For (Totral of lines 30 thru 35)495.055
37 Total Deliveries & Unaccounted for (Total of lines 28 and 36)50,272.977
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FERC FORM NO. 2 (12-96)Page 520 Next page is 522
rYame or l.(esponoenl
INTERMOUNTAIN GAS COMPANY
rnrs Kepon rs:
ll). An Original'2) A Resubmission
uare or Kepon ur nqPgra
09/30/00
SYSTEM MAPS
1. Furnrsn ilve copres or a sysrem map (une wm eacn ttted copy oI mts
report) of the facilities opeEted by the respondent for the production,
gathering, transportation, and sale of natural gas. New maps need not
be fumished if no important change has occurred in the facilities
operated by the respondent since the date of the maps fumished
with a previous yea/s annual report. lf, however, maps are not
fumished for this reason, reference should be made in the space
below to the yea/s annual report with which the maps were furnished.2. lndicate the following information on the maps:
(a) Transmission lines.
(b) lncremental facilities
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields-
(f) Location of natural gas fields.(g) Location of compressor stations.
(n) Normal dtrectton ot gas flow (rnorcated by anows).
(i) Size of pipe.
fi) Location of products extraction plants, stabilization plants,
purification plants, recycling areas, etc.
0) Location of products extraction plants, stabilization plants,
purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's
pipeline.
3. ln addition, show on each map; graphic scale of the map; date of the
facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another
company, giving name of such other company.4. Maps not larger than 24 inches square are desired. lf necessary,
hourever, submit larger maps to show essential information. Fold
the maps to a size not larger then this report. Bind the maps to the report.
SEE PAGE 522-A
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IF'ERC FORM NO. 2 (L2-96)Page 522 Next page is 551-
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Accrued and prepaid taxes . . . 262-263
Accumulated provision for depreciation of
gas utility plant . 219
utility plant (summary) 2OO-2O1
Advance to associated companies . . . 222
Associated companies
advances from 256advancesto ..222-223
control over respondent 1O2
corporations controlled by respondent 1O3investmentin ..... .222-223
service contracts charges 357Attestation 1
B:'ff::::":'.::T:"::':',: :: : : :: : :::::: : : : : : ::: :: : : : : : :: : : : : : : : : : : : : : : :: : . : 113.11;
Capital Stock ..250-251discount 254expense 254premiums 252reacquired 251subscribed 252
Cash flows, statement of . . . 120-121
Changes -- important during the year lOBCompressorStations ..508-509
Construction
overhead procedures, general description of 218
work in progress -- other utilaty depaftments 2OO-2O1
Contracts, service charges 357
:rol
corporations controlled by respondent 1O3
over respondent 1O2
security holders and voting powers 1O7CPACertification,thisreportform ........i
Current.and accrued
liabilities, miscellaneous 268
Deferred
credits, other 269debits,miscellaneous.. 233
incometaxes,accumulated... ....234-235
income taxes, accumulated-other property . . 274-275incometaxes,accurnulated-other ...276-277
regulatoryexpenses ..350-351Definitions,thisreportform. ...... iv
Depletion
amortization and depreciation of gas plant . 336-338
and amortization of producing natural gas land and land rights . . . 336-338
Depreciationgasplant ....336-338
gas plant in service 219
Discount on Capital Stock 254
Dividendappropriations... 118-119
Earnings, retained 1 18-1 19
Exchange and imbalance transactions 328
FERC FORM NO. 2 (12-961 INDEX 1
Expenses,gasoperationandmaintenance ... .... 32O-32S
Extraordinary property losses 23Op1llng Requirements, this report form . i-iiiF iote Data 551-552
Gas account -- natural S2O
Gas
exchanged, natural 328received 328storedunderground... Z2O
used in utility operations, credit 331
plant in service 2O4-2OgGatheringrevenues ...3O2-3O3
Generaldescription of construction overhead procedures . . . 218
lncome
deductions - details 256-259, 34O
statement of, for year . 114-116
fnstallments received on capital stock 252
lnterest
on debt to associated companies . . 34o
on fong-term from investment, advances, etc. . . . . 256-257
lnstructionsforfilingtheFERCForm No.2 ... ..... i-iia
lnvestmentinassociatedcompanies... .222-2Zgother .. 222-223
subsidiary companies . 224-225
securities disposed of during year . . 222-223temporarycash. ....222-223La' xcerpts applicable to this report form . . . . . ivLis. .Schedules,thisreportform ......2-3
Legal proceedings during year 1O8
Long-term debt 256-257
assumed during year 255
retained during year . 255
Management and engineering contracts 357
Map, system 522
Miscellaneous general expense 335
Notes
Payable, advances from associated companies . . . . 256-257
to balance sheet 122
to financial statement 122
to statement of income for the year . 122
Operating
expenses -- gas 317-325
revenues -- gas 3OO-3O1
donations received from stockholders 253
gains on resale or cancellation of reacquired capital stock 253
miscellaneous paid-in capital 253
other supplies expense 334
paid-in capital 253
reduction in par or stated value of capital stock . 253
regulatory assets 232
regulatory liabilities 278
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FERC FORM NO. 2 (12-96t INDEX 2
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INDEX (Continued)
Peak deliveries, transmission system,
P.aking facilities, auxiliary
of natural gas, underground
revenues
518
519
t-gas
construction work in progress 216
held for future use . . 214
leased from others 212
leased to others 213
Plant -Utilityaccumulatedprovisions(summary) .... ... 2OO-2O1
leased to others, income from . 213
Premium on capital stock . 252
Prepaid taxed . .. 262-263Prepayments 23O
Professional services, charges for . . 357
Property losses, extraordinary 23O
Reacquired
capital stock. ...'.. 250-251
long-term debt . 256-257Receivers'certificate . . 256-257
Reconciliation of reported net income with taxable income from Federal income taxes 261Regulatorycommissionexpenses ...350-351
Regulatory commission expenses -- deferred 232
Retained earningsappropriated... 118-119
statementof ... 118-119unappropriated 1 18-1 19P ,1ues
from storing gas of others . . . 306-307
from transportation of gas through gathering facilities . . . . 3O2-3O3
from transpoftation of gas through transmission facilities 3O4-3O5
gas operating 3OO
Salaries and wages, distribution of . . 354-355Sales . . 3OO,3O1
Securities
disposedof duringyear ....222-223
holders and voting powers 1O7
investmentinassociatedcompanies ... ... 222-223investment,others ...222-223
issued or assumed during year . 255
refunded or retired during year . 255
registered on a national exchange 250-251, 256-257
Stock liabiliry for conversion 252
Storage
512-513
306-307
Taxes
accrued and prepaid 262-263chargedduringtheyear ....262-263
on income, deferred -- accumulated . . . . 222-223,234-235
reconciliation of net income for 261
INDEX 3
INDEX (Continued)
Transmission
and compression of gas by others 332
lines . 514revenues ....3O4-3O5
system peak deliveries 518
Unamortized
debt discount and expense . . 258-259
loss and gain on reacquired debt 260premiumondebt ....258-259
Underground
storage of natural gas, expense, operating data, plant 512-513
Unrecovered plant and regulatory study costs . 23O
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FERC FORM NO. 2 (12-961 INDEX 4