2001Annual Report.pdf

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Check appropriate box:
o Original signed form
n Conformed copy
Exact Legal Name of Respondent (Company)
INTERMOUNTAIN GAS COMPANY
FERC FORM NO.2:
ANNUAL REPORT OF MAJOR NATURAL
GAS COMPANIES
This report 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 sanctions as
provided by law. The Federal Energy Regulatory Commission does not consider this
report to be of a confidential nature.
Form Approved
OMB No. 1902-0028
(Expires 113112002)
Year of Report
September 30, 2001
I
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 lurisdiction of the Federal Energy Regulatory Commission. This report is a
nonconfidential public use form.
Who Must Submit
Each Maior naturat gas company which meets the filing requirements of 18 CFR 260.1 must submit this
form.
NOTE: Major means having combined gas transpofted or stored for a fee exceeding 5O 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 5 385.2O11
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 annualfinancial or statistical report regularly prepared and distributed to bondholders, security
analysts, or industry associations. (Do not include monthly and quarterly repons. lndicate by
checking the appropriate box on page 3, List of Schedules, if the repofts to stockholders will be
submitted or if no annual report to stockholders is prepared.) Mailthese reports to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, OC 20426
(cl For the CPA certification, submit with the original submission of this form, a letter or repoft (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:
(a) 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 releasesl,
and
I[.
FERC FORM NO. 2 (12-961 Page a
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GENERAL INSTRUCTIONS
Prepare this report in conformity with the Uniform Systems of Accounts (18 CFR 2O1)(U.S. of A.).
tnterpret alt accounting words and phrases in accordance with the U.S. of A.
Enter in whole numbers (dollars or Dth) 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 repofting year, and use the current year amounts for statement of income accounts.
Complete 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.
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.
Enter the month, day, and year for all dates. Use customary abbreviations. The 'Date of Report" at the
top of each page is applicable only to resubmissions (see Vll. below).
lndicate negative amounts (such as decreases) by enclosing the figures in parentheses ( ).
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, OC 2o426
Provide a supplemental statement further explaining accounts or pages as necessary. Attach the
supplemental statement (8 112 by 1 1 inch size) to the page being supplemented. Provide the appropriate
identification information, including the title(s) of the page and the page number supplemented.
Do not make references to reports of previous years or to other repofts in lieu of required entries, except as
specif ically authorized.
Wherever (schedulel pages refer to figures from a previous year, the figures repofted must be based upon
those shown by the annual report of the previous year, or an appropriate explanation given as to why the
different figures were used.
Report all gas volumes in MMBIU and Dth.
Respondents may submit computer printed schedules (reduced to 8 112x11l instead of the schedules in
the FERC Form 2 if they are in substantially the same format.
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 o{
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 204 through 2O9. A footnote on page 2O7 would contain a page reference of 2O4.
FERC FORM NO.2 (12-961 Page aii
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FERC FORM NO.2:
ANNUAL REPORT OF MAJOR NATUML GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name Respondent
lntermountain Gas Company
)2 Year of Report
September 30, 2000
03 Previous Name and Date of Change (lf name changed during year)
None
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
P.O. Box 7608 : 555 S. Cole Road, Boise, ldaho 83707
05 Name of Contract Person
Scott Madison
06 Title of Contract Person
Controller
07 Address of Contact Person (Street, City, State, Zip Code)
P.O. Box 7608 : 555 S. Cole Road, Boise, ldaho 83707
08 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)
April30,2001
ATTESTATION
The undersigned offic,er 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
includino October 1 to includino Seotember 30 of the vear of the reoort.
11 Name
Scott Madison
12 Title
Controller
13Sisnature
/il/ -
14 Date Signed
April30, 2001
Title 18, U.S.C.IOO1, makes it a crime for any person knowingly and willingly to make to any Agenry or Department of the United States
any false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM 2 (12-96)
Page 1
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1)'An Original
(2) A Resubmissior
Date of Report Year of Reporl
09/30/01
LIST OF SCHEOULES (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 pages. Omit pages where the responses are "none," "not applicable," or "NA."
Title of Schedule
/a)
Date
Revised
(c)
Reference
Page No.
(b)
Remarks
Line No.
1
2
J
4
5
6
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
Jb
JI
GENERAL CORPORATE 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
BALANCE 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 Construction Overhead Procedure
Accumulated Provision for Depreciation of Gas Utility Plant
Gas Stored
lnvestments
lnvestments in Subsidiary Companies
Prepayments
Extraordinary Property Losses
Unrecovered Plant and Regulatory Study Costs
Other Regulatory Assets
Miscellaneous Defened 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 lnstallments Received on Capital Stock
Other Paid-in Capital
Discount on Capital Stock
Capital Stock Expense
Securities issued orAssumed and Securities Refunded or Retired During the year
Long-Term Debit
Unamortized Debt Expense, Premium, and Oiscount on Long-Term Debt
Unamortized Loss and Gain on Reacquired Debt
Reconciliatron of Reoorted Net lncome with Taxable lncome for Federal lncome Taxe:
101
102
103
107
108
110-113
1 14-1 t6
118-119
120-121
,t22
200-201
204-209
212
213
214
216
218
219
220
222-223
224-225
230
230
230
232
233
234-235
250-251
252
253
254
254
255
256-257
258-259
260
261
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FERC FORM 2 (12-96\Page2
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
('l)'An Original(2) A Resubmission
Date of Report Year of Report
09/30/01
LIST OF SCHEDULES lNalural Gas Comoanv'l (Continued)
Enter in column (d) the terms "none" "not applicable," or "l'lA" as appropriate, where no information or amounts have been reported for
certain pages. Omit paoes where the responses are "none," 'not applicable,' or'NA."
Line
No.
Title of Scfiedule
(el
Reference
Page No.
(b)
Date Revised
{c)
Remarks
{d)
38
39
40
41
42
43
60
61
62
63
64
65
66
67
68
69
70
71
44
45
6
47
48
49
50
51
52
53
54
55
56
57
58
59
BAI.ANCE SHEET SUPPORTING SCHEDULES
( Liabilities and Other Credits) (Continued)
Taxes Accrued, Prepaid, and Charged During Year
Miscellaneous Cunent and Accrued Liabilities
Other Defened Credits
Accumulated Defened lncome Taxes-Other Property
AcqJmulated Oefened lncome Taxes-Other
Other Regulatory Liabilities
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues
Revenues from Transportation of Gas of Others Through Gathering Facilities
Revenues from Transportation of Gas of Others Through Transmission Facilities
Revenues ftom Storage Gas of Olhers
Other Gas Revenues
Gas Operation and Maintenance Expenses
Exchange and lmbalance Transac{ions
Gas Used in Utility Operations
Transmission and Compression of Gas by Others
Other Gas Supply E4penses
Miscellaneous General Expenses-Gas
Depreciation, Depletion, and Amortization of Gas Plant
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 PI.ANT STATISTICAL OATA
Compressor Stations
Gas Storage Projecls
Transmission Lines
Transmission System Peak Deliveries
Auxiliary Peaking Facilities
Gas Account-Natural Gas
S)4stem Map
Footnote Reference
Footnote Text
Stockholders' Reports (check appropriate box)
Four Copies will be submitted
No annual report to stockholders is prepared
262-263
268
269
274-275
279-277
278
300-301
302-303
304-305
306-307
308
317-325
328
331
332
334
335
336-338
340
350-351
354-355
357
508-509
512-513
514
518
519
520
522
551
552
FERC FROM 2 (12-96)Page 3 Next page is 101
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1) * An Original
3. lf at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver
trustee, 9b) date such receiver or trustee took possession, @ the authority by which the receivership or
was created, and (d) date when possession by receiver or trustee ceased.
GENEML INFORMA
1. Provide name and title of officer having custody of the general corporate books of account and address of office where
general corporate books are kept and address of office where any other corporate books of account are kept, if
from that where the general corporate books are kept.
K. Lebens
Vice President - Finance and Administraton, Treasurer
.O. Box 7608 ; 555 S. Cole Road
Boise, ldaho 83707
2. Provide the name of the state under the laws of wtrich respondent is incorporated 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 - Oclober 12, 1950
State the classes of utillty and other services furnished by respondent during the year in each State in which
respondent operated.
respondent is a public utility dedicated to providing high quality gas service through purchase, distribution,
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 ac@untant who is not the
principal accountant for your previous year's certified financial statements.
(1) t ] Yes... Enter the date when such independent accountant was initially engaged:
(2) [x ] No
FERC FORM NO.2 (12-96)Page 101
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
I2l A Resubmission
)ate of Report Year of Report
09/30/01
CONTROL OVER RESPONDENT
1. ReportinColumn(a)thenamesofall corporations, 3. lncolumn(b)designatetypeofcontrol overthe
partnerships, business trusts, and similar organizations that respondent. Report an 'M" if the company is the main parent
directly, indirectly, or jointly held control (see page 103 or controlling company having ultimate control over the
for deftnition of control) over the respondent at the end respondent. Otherwise, report a 'D" for direct, and "1" for
of the )rear. lf control is in a holding company organization, indirect, or a "J" for joint control.
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 trust
Line
No.
Company Name
lAl
Type of control
/hl
State of
lncorporation
I(:I
Percent Voting
Stock O,vnedInt
1 lntermountain lndustries, lnc.{olding company ldaho 100%
4
5
FERC FORM NO.2 (ED. 12-96)PAGE 102
r\ame or Kesponoenl
INTERMOUNTAIN GAS COMPANY
rnrs Keport rs:
il)'An Original
12) An Resubmission
Date ol Report Year oI Hepon
09/30/01
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business
trusts, and similar oryanizations, controlled direclly
or indiredly 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 whictr
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) deslgnate type of control of the
respondent as "D" for dired, an "l" for indirect, or a
"J" for joint control.
DEFINIIIONS
1. See the Uniform System of Accounts for a definition
of control.
2. Died'. control is that which is exercised without
interposition of an intermediary.
3. lndired control is that which is exercised by the
interposition of an intermediary whicfr exercises dired
control.
4. Joint control is that in whicfr neither interest can
effedively control or dired action without the consent
of the other, as where the 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.
!tne
\o.
Name of Company Controlled
{a)
Type of Control
(b'l
Kind of Business
{c)
Percent Voting
Stock O,trned(d)
Footnote
Reference
(e)
!OT APPLICABLE.
a
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IFERC FROM NO.2 (12-96)Page 103 Next Page is 107
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Name oI Kesponoent
INTERMOUNTAIN GAS COMPANY
I nts Kepofi rs:
(1)'An Original(2) A Resubmission
Date ot Report rear or xeporI
09/30/01
SECURIry 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 )€ar, 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 particrrlars 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 lhe year, or if since the
previous compilation of a list of stockholders, some other class of
seorrity has become vested with voting rights, then show such 10
security holders as of the dose of the year. Arrange the names of the
security holders in the order of voting power, commencing 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 security
become vested with voting rights and give other important particulars
(details) con@rning the voting rights of such security. State whether
voting rights are actual or contingent; if contingent, describe the
contingency.
3. lf any class or issue of security has any special privileges in the
election of direclors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish particulars (details) conceming 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 oi/ned
by the respondent, induding prices, expiration dates, and other
material information relating to exercise of the options, wanants, or
rights. Specify the amount of such seqrrities or assets so entitled to
be purchased by any officer, director, associated company, or any
of the ten largest security holders. This instrudion 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,
wanants. or riohts were issued on a Drorata basis.
1. Give date of the latest closing of the stock book prior
to en of year, and state the purpose of such closing:
Z. State the total number of votes cast at the latest general meeting
prior to the end of year for elec{ion of directors of the respondent
and number of such votes cast by prory.
lotal:
3v Pro)o:
3. Give the date and
place of such meeting.
Line
No.
Name (title) and Address of
Security Holder
/el
4.
VL, I IN(, DtrIVU}(I I IE,D
Number of votes as of (date):
Total
Votes
/hl
Common
Stock
(c)
Preferred
Stock
{d)
Other
/e)
5 IOTAL votes of all votino securities 1.513.060 1.513.060
6 I-OTAL number of security holders 1
7 I-OTAL votes of security holders listed below 1 ,51 3,060 1.513.060
8
9
't0
11
12
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24
25
26
Voting power of Ten (1 0) Largesl
Security Holder
lntermountain lndustries, lnc.
P.O. Box 7608
Boise, ldaho 83707
Voting Power of
Directors and Officers
Direclors - None
Officers - None
1,513,060 1,513,060
FERC FORM NO.2 (12-96)
Page 107
r\ame or KesPonoenl
INTERMOUNTAIN GAS COMPANY
rnrs Kepon ls:
i1) - An Original
12) A Resubmission
Jate ot Repon Year ol Hepon
09/30/0'l
IMPORTANT CHANGES DURING THE YEAR
Give details concerning lhe matters indicated below. Make
the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be
answered. Enter "none" or "not applicable" where
applicable. 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:
Describe the actual consideration given therefor and state
from whom the franchise rights were acquired. lf the ftanchise
rights were acquired without the payment of consideration,
state the fact.
2. Acquisition of ownership in other companies by
reorganization, merger, or consolidation with other companies:
Give names of companies involved, particulars conceming the
transaclions, 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 joumal entries called for by Uniform System of Accounts
were submitted lo lhe Commission.
4. lmportant leaseholds (other than leaseholds for natural
gas lands) that have been acquired or given, assigned or
sunendered: Give effeciive dates, lengths of lerms, names of
parties, rents, and other conditions. State name of Commis-
sion authorizing lease and give referencc lo 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 ofeach class ofservice. 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 incurred 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 ofsuch
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 materially important transactions
of the respondent not disclosed elsewhere in this report in
which an officer, director, security holder, voting trustee,
associated company or known associate of any of these
persons was a party or in which any such person had a
material interest.
'l 1. Estimated increase or decrease in annual revenues
caused by important rate changes: State effective date
and approximate amount of increase or decrease for each
revenue classification. State the number of customers affected.
1. None2. None3. None4. None5. None6. None7. None8. None
9. None
10. None
1 1. All customers were efiected by the ldaho Public Utilities Commission's authorization of the following price changes:
Effective Date: July 1,2000 AnnualizedRevenuelncrease: $36,400,000
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IFERC FORM NO. 2 (12-96)Page 108 Next Page is 110
Name oi Kespondent
INTERMOUNTAIN GAS COMPANY
I nrs Hepon rs:
il ) 'An Original
:2) A Resubmission
Date of Report Year ot Repon
09/30/0'l
COMPARATIVE BAI.ANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.
Tifle of Account
(a)
l(CI.
Page No.
/b)
oalanoe aI
End of current Year(c)
Earanoe aI
End of Previous Year
(d). UTILITY PLANT'
2 ufliw Ptant (101-106. 114 zt)t)-zo1 298,550,E70 2u6,9/1.43ti
3 constructron wofl< rn Prooress IU'200-201 33(748 143
4 TOTAL Utilitv Plant (Enter Total of lines 2 ancl :zoo-201 296,661 ,516 287 14.940
5 tLess) Accum. Frovtston . ror uepr. ,{moII. Lrl lUt 111.ztJu-2(J1 152.975.881 (141,570,15:
6 Net Utility Plant (Enter Total of line 4 less t 14!737 14:544.785
I Nuclear Fuel (120.1-120.4. 120.€
6 (Less) Accum. Provision . forAmort. of Nuclear. Fuel Assemblies. (120.t
I Net Nudear Fuel =nter Total of lane 7 less t
IU Net utrlrty Plant (hnter I otal ot lrnes o ano !145.905.737 145,544,78t
Utilitv Plant Adiustments 122 1.465.945 1.40C.V4C
12 Gas Stored-Base Gas 117.1 zzt)
13 System tsalanqnq Gas 11.2 220
14 Gas Stored in Reservoirs and Papelines - Noncurrenl 117.4 220
t5 Gas Owned to svstem Gas 117.4 zzt)
1t,- OTHER PR,QPbF( I Y ANL' INVES IMEN I5 -
17 Nonutiliv Prope'ty. (d'21 )14 10,262
1E (Lessl A@um. ProvEiron . tor ueDr. ano Amofltzauon 122 1
19 Investments rn Assocaatecl comoanies 127 222-223
20 lnvestment in Subsidiary Companies (123.1 224-225
21 (For Cost of Account 1 23. 1. See Footnote Paoe 224. hne 4(
22 Noncunent Portton of Allowances
23 Other lnvestments 124 222-223
24 soectal Funds (125-12S 259.237 251.505
25 I (, I AL 9tner Propeny & lnvestments ( I otal or ltnes I / - z[259,23t 251,505
26 ' CURRENT AND ACCRUED ASSETS
2l uash (131 63
28 Special Deposits 1 5Z-154
29 WorKno Funds (13t €)84 t22
3o I emoorary Cash lnvestments 136 222-223 804 502 727.516
31 NOtes Kecervable I41 125,000 1Z5,OO0
32 Customer Accounts Receivable 142 I tu,YUl I V,J.+J
33 other Accounts Receivable 143 1.414 851 )64.249
:J4 (Less) Accum. Provtston. lor uncollectrble Acct.-ureoI 14t 1,O02 fJc 525,O0C
35 Notes Receivable from Associated Companies (14:
36 ACCOUnTS F(ecelvaote rom ASSOC. Uompanres (r40'J26 EE.1 09
37
36 Fuel Stock Expense Ulrdistiibuted (152)
39 Residuals (Elec) and Extracted Products (Gas) (153)
40 Plant Material iml dmtirnSr rnnlia-s (i 54)I J,O.lY J94.55/f
41 Mercnandtse (154
42 ulner Matenal and suoDlies r5€
43 Nuclear Materials Held for Sale
44 {lowances (15E.1 and 158.2)
45 Noncurrent Portion of Allowances
46 Stores Expense Undistributed 16:
4t 3as Stored Underoround - Cunent I b4.220
46 lquetred Natural Gas stored and Held tor Processrnq to.+.2 Inru torl.a 220 567.926 2.560.441
49 ments (ltt:230 823,660 555,U /
50 qdvances for Gas 166 thru 167 229
5l nterest and ulvlclends Ftecetvable ,l 2E1 23,76(
52 Rents Receavable
53 Accrueo utttttY t(evenues I7:
54 Miscellaneous Current and Accrued Assets (174
55 I O IAL Curent and Accrued Assets otal ol ltnes z/ thru 54 8.025.625 5 933.24E
FERC FORM NO.2 (12-96)Page 110
INTERMOUNTAIN GAS COMPANY
End of Previous Year
FERC FROM #2 (ED 12-96)Page 111
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Date of Report
(1) 'An Original
/2) A Resubmission
Year of Report
nq/1n/nl
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
lne
Vo.
Title of Account
Ial
Ref.
Page No.
(hl
Balance at
End of Current Year
(c)
Balance At
End of Previous Year
(d)
. PROPRIETARY CAPITAL'
2 Common Stock lssued (201)250-251 1 -513.060 1.513,060
3 Prefened Stock lssued (2()4)250-251
4 Capital Stock Subscribed Q02.2051 252
E Stock Liabilitv for Conversion (203. 206)252
6 Premium on Capital Stock (207)252 15.703.150 15.703.'t50
7 Other Paid-ln Caoital QO8-211 253 183.541 't 83.541
8 lnslallments Received on Caoital Stock (212)252
o lLess) discount on caDital stock 254
't0 (Less) Caoital Siock Exoense (214)254 fi.o77.741 fi.o77.741
1 Retained Eaminos e15. 21 5.1. 2161 118-119 53.5A7129 51.980.996
12 UnaooroDriated Undistributed Subsidiarv Eaminos (216.1 1't8-119
13 {Less) Reacouired Caoital Stock (217)250-2s'l
11 TOTAL Proprietary Caoital (Enter Total of lines 2 thru 13)69.909,139 68.303.006
15 . LONG.TERM DEBT'
16 Bonds {221 256-257 58_000.o00 58.000.000
17 (Less) Reacquired Bonds (222)256-2s7
18 Advances ftom Associated Comoanies (223)256-257
19 Other Lono-Term Oebl e24l 256-257 0
20 Unamorlized Premium on Lono-Term Debt (225)258-259
21 (Less) Unamortized Discount on Long-Term Debt-Dr. (226)258-259
22 (Less) Cunent Portion of Lono-Term Debt
23 TOTAL Lono-Term Debt {Enler Tolal of lines '16 thru 22)58.000.000 58.000.000
21 . OTHER NONCURRENT LIABILITIES'
25 Oblioations Under Caoital Leases - Noncunent (227)
26 Accumulated Provision for Prooertv lnsurance (228.'l)
27 Accumulated Provision for lniuries and Oamaqes (228.2)
28 Accumulated Provision for Pensions and Benefits (228.3)662.074 654.974
29 Accnmulated Miscellaneous Ooeratinq Provisions (228.4)
30 Accumulated Provision for Rate Refunds (229)
31 TOTAL Other Noncunent Liab. (Enter Total of lines 25 thru 30)662.074 654,974
FERC FORM NO. 2 (12-96)
PAGE 112
Name of Respondent
INTERMOUNTAIN GAS COMPANY
lhis Report ls:
il) . An Original'2) A Resubmission
Date of Report Year of Report
o9/30/01
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) (Continued)
Line
No.
Title of Account
{a}
Ref.
Page No.
rbl
Balance at End
of Cunent Year
tc)
Balance at End
of Previous Year
l.l'l
32 . CURRENT AND ACCRUED LIABILITIES'
33 Current Portion of Lono-Term DebtuNotes Pavable (231)26.000.000 12.000.000
35 Accounts Pavable (232)17.103.712 15.194.669
36 Notes Payable to Associated Comoanies (233)
37 Accounts Pavable to Associated ComDanies (234)2.319.046 1.676.036
38 Customer Deoosits (235)361.694 168.536
39 Taxes Accrued (236)262-263 (4.110.3601 (521.538)
40 lnterest Accrued {237)225.746 194.393
41 Dividends Declared (238'l
42 Matured Lonq-Term Debt (239)
43 Matured lnterest (240)
14 Tax Collec'tions Peveble (2/1.11
45 Miscellaneous Cunent and Accrued Liabilities (242)268
46 Oblioations Under Caoital Leases-Cunent (243)
17 TOTAL Cunent & Accrued Liab. (Enter Total of lines 33 thru 46)4'1.899.839 28.712.096
48 . DEFERRED CREDITS'
49 Customer Advances for Construction (252)2.593.946 2.191.372
50 Accumulated Defened lnvestment Tax Credits (255)4.453.408 4.773.158
51 Deferred Gains ftom Disoosilion of Utilitu Plant (256)
52 Other Defened Credits (253)269 5.514.711 5.492.863
53 Other Reoulatorv Liabilities {254)278
54 Unamortized Gain on Reacquired Debt (257)260
55 Accumulated Defened lncome Taxes (281-283)274-277 21.338.4U 14.671.850
56 TOTAL Deferred Credits (Enter Total of lines 49 thru 55)33.900.499 27.129.243
57 TOTAL Liabilities & Other Credits (Enter Total of lines 14
23.31.47. and 55)204.37 t .550 183.099.319
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FERC FORM NO.2 (12-96)PAGE 113
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Name of Respondenl
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
(2) A Resubmissior
Date of Report Year of Report
09/30/01
STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for ac@unts 412 and 4't3. Revenue
and Expenses from Utility Plant Leased to Others, in
another utility column (ij) 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 4U1, 4U.2, 404.3,
407.1 and 407.2.
Line
No.
Account
{a)
(Ref.)
Page
No.
/h\
TOTAL
Cunent Year
/el
Previous Year
(d)
1 , UTILITY OPEMTING INCOME'
2 Operatinq Revenues (400)30G301 2't4.917.373 137.909.111
3 Ooeratino Exoenses
4 Operatinq Expenses (401) & Sub. Fin. F.p. (416)317-325 173.959.955 103.376.804
5 Maintenance Ercenses (402)317-325 2.567.941 2.203.299
6 DeDreciation Ercense {4031 336-338 1 1 .796.151 11.010_611
7 Arnort. & Depl. of Utility Plant (404-405)336-338 26,033 26,033
I Amort. of Utilitv PlantAco. Adi. (406)336-338
I Amort. of Prooertv Losses. Unrecovered Plant and Reoulatorv Studv Costs (407)
10 Amort. of Conversion El<penses (407)
'11 Reoulatorv Debits (407.3)
12 (Less) Requlatory Credits (407.4)
13 Taxes Other Than lncome Taxes (408.1)262-263 8.246.708 6.251.166
14 lncome Taxes - Federal (409.1)262-263 238,949 (944.5021
15 - Other (409.1)262-263 51.837 e27.240\
16 Provision for Defened lnc. Taxes (410.1)234-235 30,595,888 13,532,088
17 (Less) Provision for Defened lncome Taxes-Ct. (411.1 23r'.-235 e5.893.732'8.251.731
18 lnvestrnent Tax Credit Adi. - Net (41'1.4)(319.750'(331.0251
19 (Less) Gains from Disp. of Utility Plant (41 1.6)
20 Losses from Diso. of Utilitv Plant (411.7)
21 (Less) Gains from Disoosition of Allowances (41 1 .8)
22 Losses from Disposition of Allowances (411.9)
23 TOTAL Utilitv ODeratinq Ercenses (Enter Total of lines 4 thru 22)201.263.581 126.645.503
24 Net Utilitv Ooeratino lncrme {Enter Total of line 2 13.647.792 11.263.608
less 23) (Canv fomard to oaoe 116. line 25)
FERC FROM 2 (REVTSED 12-96)Page 1 14
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Oate of Report Year of Report
09/30/01
STATEMENT OF INCOME FOR THE YEAR (Continued)
{. Explain in a footnote ifthe previous yeal's figures are
lifferent from those reported in prior reports.
5. lf the @lumns are insufficient for reporting additional
utility departrnents, supply the appropriate account titles, lines
2 to 23, and report the information in the blank space on page
122 or in a suDDlemental statemenl.
ELECTRIC UTILITY GAS UTILIW OTHER UTILITY
Cunent Year
Ial
Previous Year
,ft
Cunent Year
lol
Previous Year
/hl
Cunent Year
(il
Previous Year
{i)
Line
No.
214.917.373 137.909.111 2
173.959.955 103.376.804 4
2.fi7.il1 2.203.299 5
1 1 .796.151 11.010.611 6
26.033 26.033 7
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2
8.246.708 6.251.166 3
238,949 (944.502)4
51.837 e27.240\5
30.59s,888 13.532.088 6
(25.893.7321 (8.251 .731)7
(319.7501 (331.025t 8
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21
22
20't.269.581 126.645.503 23
13.d47.792 't 1.263.608 24
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IFERC FROM NO.2 (REVTSED 12-96)Page 1 15
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmissio
Date of Report Year of Report
09/30/01
STATEMENT OF INCOME FOR THE YEAR fContinuedl
ine
\o.
Account
/a)
(Ref.)
Page
No.
(bl
TOTAL
Cunent Year
Ic)
Previous Year
rdt
25 Net Utility Operatino lncome (Canied fi,vd. from paoe '114)13.U7.792 11.263.608
26 . OTHER INCOME AND DEDUCTIONS'
27 Other lncome
28 Nonu{ilitv Ooeratino lncome
29 Rev. From Mercfiandisino. Jobbino & Contracl Work (415)846.047
30 (Less) Costs & Ero. of Merch..Job. & Contr. Work (4'16)(759.8121
3t Revenues From Nonutilitv ODerations (417)1,152 1.346
32 (Less) Ercenses of Nonutilitv Oo€rations (417.'l 328 782
33 Nonoperatinq Rental lncome (4'18)
u Equity in Eaminos of Subsidiarv Comoanies (418.'l 119
35 lnterest and Dividend lncome (419)42.466 126,272
36 Allow. for Olher Funds Used Ourinq Construdion (419.1)
37 Miscellaneous Nonooeratino lncome (42't )132 4,759
38 Gain on Disoosition of Prooefu Q21.1
39 TOTAL Other lncome (Enter Total of lines 29 thru 38)130.9't4 133,159
40 Other lncome Deduc{ions
41 Loss on Disoosition of Prooertv (421.2)
42 Misellaneous Amortization (425)
43 Miscellaneous lncome Deduclions (426.1-426.5)340 210.422 't 55.793
44 TOTAL Other lnc. Dedudionsffotal of lines 41 thru 43)340 210.422 1s5,793
45 Taxes Applic. to Other lncome and Deduc{ions
46 Taxes Other Than lncome Taxes (408.2)262-263 56 65
47 lncome Taxes-Federal (409.2)262-263 Q6.942'4.O11
48 lncome Taxes-Olher (409-2)262-263 1.092 521
49 Provision for Defened lnc. Taxes {410.2)234-235 0 0
50 (Less) Provision for Defened lncome Taxes-Cr.(411.2)2U-235
5'l lnvestment Tax Credit Adi.-Net (41 1.5)
52 (Less) lnvestment Tax Credits (420)
53 TOTAL Taxes on Other lnc.& Dedud.fiotal of 46 thru 52)Q5.794 (3.425'
54 Net Other lnc. & Deduct. (Enler Total of lines 39.44.53)(53.714 (19.2091
55 , INTEREST CHARGES'
56 lnterest on Lonq-Term Debt (427)4,210,800 4,210,800
57 funort. of Debt Disc. and ExDense (428)258-259 1.608 1,608
58 Amort. of Loss on Reacquired Debt (428.1 72.2'.t6 72.216
59 (Less) Amort. of Premium on Debt4redit (429)258-259
60 (Less) Amort. of Gain on Reacquired Debt-Credit (429.'t)
61 lnlerest on Debt to Assoc. Comoanies (430)340
62 Other lnterest Emense {43'l)340 (283.596'(264.0691
63 (Less) Allow. for Bon. Funds Used Durino Constr.-Cr.(432)(13,081 (73,394
64 Net lnterest Charoes lEnter Total of lines 56 thru 63)3.987.947 3,947,161
65 lncome Before Extraord. ltems (Total of lines 25. 54 & 64)9,606,131 7.297.238
66 . EXTRAORDINARY ITEMS'
67 Extraordinarv lncome (434)
68 (Less) Extraordinarv Deduc{ions (435)
69 Net Extraord. llems(Enter Total of line 67 less line 68)
70 lncome Taxes-Federal and Other (409.3)262-263
71 Extraord. ltems After TaxesfTotal of line 69 less line 70)
72 Net lncome (Enter Total of lines 65 and 71)9,606,131 7.297.238
FERC FORM NO. 2 (12-96)Page 1 16 Next Page is '118
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
11)'An Original
12) A Resubmission
Date of Report Year of Report
09/30/01
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
1. Report all changes in appropriated retained eamings,
unappropriated retained eamings, and unappropriated
undistributed subsidiary eamings for the year.
2. Each qedit and debit during the year should be
identified as to the retained eamings account in which
recorded (Accounts 433, 436-{39 indusive). Show the
contra orimarv account affecled in column (b).
3. State the purpose and amount for each reservation or
appropriation of retained eamings.
4. List first account 439, Adjustments to Retained
Eamings, reflec;ting adjustments 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
(a)
Contra Primary
Account Affected
thl
Cunent Year
Amount
(in dollars)
(c)
Previous Year
Amount
(in Dollars)
(d)
UNAPPROPRIATED RETAINED EARNINGS (ACCOUNI 216)
I Balance - Beoinnino of Year 51.980,996 49,683,758
2 Chanoes (ldentifv bv orescribed retained eaminqs accounts)
3 Adiustments to Retained Eaminss (Account 439)
3.01 Credit:
3.02 Credit:
3.03 Credit:
3.04 Credit:
3.05 Credit:
4 TOTAL Credits to Retained Eaminqs(Acct.439)
(Total of lines 3.0'l thru 3.05)
4.01 Debit:
4.O2 Debit:
4.03 Debit:
4.O4 Debit:
4.05 Debit:
5 TOTAL Debits to Retained Eaminos(Acct.439)
(Total of lines 4.01 thru 4.05)
6 Balance Transfened ftom lncome (Account 433 less Account 418.1)9,606,132 7.297.238
7 AoDroorialions of Retained Eaminos {Account 436)
7.01
7.O2
7.03
7.O4
I TOTAL Aoorooriations of Retained Eaminqs(Acct.436)
(Lines 7.01 thru 7.(N)
o Dividends Declared - Prefened Stock (Account 437)
9.01
9.02
9.03
9.()4
10 TOTAL Dividends Declared-Preferred Stock(Acc{.437)
(Lines 9 thru 9.04)
11 Dividends Declared - Common Stock (Account 438)(8.000.000)(5,000,0001
1 t.01
1'.t.o2
11.03
11 .04
12 TOTAL Dividends Dectared4ommon Stock(Acct.438)(8.000,0001 (5.000.000'
(Lines 11.01 thru 11.04)
13 Transfers from Acct.2l6.l.UnaDDrooriated Undistributed
Subsidiarv Eaminqs
14 Balance-End of Year ffotal of lines 'l . 4. 5. 6. 8. 1 0. 12 and 13)53.587.'128 51.980.996
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IFERC FORM NO.2 (12-96)Page 118
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmissir
I Date of Report
I
Year of Report
09/30/01
STATEMENT OF RETAINED EARNINGS FOR THE YEAR (CONtiNUEd)
5. Show separately the state and federal income tax effed of items shown in account 439, Adjustments to Retained Earnings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. lf such reservation
or appropriation is to be req.rnent, 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 15, add rows as necessary
to report all data. Vvhen rows are added, the additional rorv
numbers should follow in seouence. e.o.. 3.0't. 3.02. etc.
Line
Nn
Item
(a)
Cunent Year
Amount
(in dollars)
/h'l
Previous Year
Amount
(in dollars)
(c)
APPROPRIATED RETAINED EARNINGS (ACCOUNI 215)
State balance and purpose of eadr appropriated retained eamings amount at end of year
and give accounting entries for any applications of appropriated retained eamings
during the year.
15.01
15.02
15.03
15.fi
15.05
15.06
't5.07
15.08
16 TOTAL Appropriated Retained Eamings (Account 21 5)
\PPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDEML (Account
State belorv 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
hydroeledric projed licenses held by the respondent. lf any reduclions or cfianges
other than lhe normal annual credits hereto have been made during the year, explain
such items in a footnote.
115.1)
17 TOTAL Appropriated Retained 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, 215.1,216)
(Enter Total lines 14 & 18)53,587,128 51,980,996
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
20 Balance - Beqinninq of Year (Debit or Credit)
21 Equitv in Eaminos for Year (Credit) (Account 418.1)
22 (Less) Dividends Received (Debit)
23 Olher Chanoes (Exolain) '
24 Balanoe - End of Year
FERC FORM NO.2 (ED 12-e6)PAGE 119
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmil
Date of Report Year of Report
09/30/01
STATEMENT OF CASH FLOWS
1. lnformation aboul noncash investing and financing
aciivities should be provided on page 122. Provide also
on page 122 a reoonciliation between "Cash and Cash Equivalents
at End of Yea/'with related amounts on the balance sheet.
2. Under "Othe/' specify significant amounts and
group olhers.
3. Operating Aciivities-Other: lndude gains
and losses pertaining to operating aclivities only.
Gains and losses pertaining to investing and fin-
ancing activities should be reporled in those
aclivities. Show on page122 the amounts of
interest paid (net of amounts capitalized) and
income taxes Daid.
Line
No.
DESCRIPTION (See lnstructions for Explanation of Codes)
{a)
Current Year Amount
(b)
Previous Year Amount
(c)
1 Net Cash Flow from Ooeratino Activities:
2 Net lncome (line72(c\ on oaoe 116)9.606,131 7.297.238
3 Noncash Charoes (Credits) to lncome:
4 Deoreciation and Deoletion 12.352.870 11.537.958
5 Amortization of (Specifv): (See paqe 123)99,857 99,857
5.01
5.02
o Defened lncome Taxes (Net)4.O28.7U 5.280.357
7 lnvestment Tax Credit Adiustments (Net)(319.750'(331.0251
8 Net (lncrease) Decrease in Receivables and Cost of Gas Delivered But Unbilled 1.140.760'.(1.241.300)
9 Net (lncrease) Decrease in lnventorv (726,971 2.212.705
10 Net (lncrease) Decrease in Allowances lnventory
11 Net lncrease (decrease) in Pavables. Accrued Exoenses and Prepavments @12,280'(1 .512.539)
't2 Net (lncrease) decrease in Other Reoulatorv Assets
13 Net lncrease {Decrease) in Other Reoulatorv Liabilities
14 (Less) Allowance for Funds Used Durino Construciion 0 0
15 (Less) Undistributed Eaminos from Subsidiarv Comoanies
16 Olher: Deferred Gas Costs (16.766.316',(15.48't.462)
16.0'l Other assets and liabilities 503,434 671.419
16.02 Net oain on disoosal of DroDertv
18 Net Cash Provided bv (Used in) Ooeratino AciMties
(Enter Total of lines 2 thru 16)6.824.998 8.533.208
19
20 Cash Flo^rs from ln\restment Aclivi$es:
21 Construc{ion and Acouisition of Plant (includino land):
22 Gross Additions to Utility Plant (less nuclear fuel)(13,045,565 (18,809,733)
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utility Plant
25 Gross Additions to Nonutilitv Plant
26 (Less) Allowance for Funds Used Durino Construc{ion 0 0
27 Other:
27.O1
27.O2
28 Cash Outflows for Plant (Total of lines 221hru 271 (13,045,565'(18,809,7331
29
30 Acouisition of Other NonqJnent Assets (d) SDecial Funds 0.7321 (21.682'
31 Proceeds from Disposal of Nonorrent Assets (d) Fixed Assets Net of Cost of Removal 305,709 125,951
32
33 lnvestments in and Advances to Assoc. and Subsidiarv Comoanies
34 Contributions and Advances from Assoc. and Subsicliary Companies
35 Disoosition of lnvestments in (and Advances to)
35 Associaled and Subsidiarv Comoenies
37
38 Purchase of lnvestment Securities (a)
39 Proceeds from Sales of lnvestment Securities (a)
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tFERC FORM NO.2 (12-96)PAGE 120
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
('l)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
STATEMENT OF CASH FLOWS (Continued)
4. lnvesting Aclivities 5. Codes used:
lnclude at Other (line 27) net cash outflow to acquire other (a) Net proceeds or payments.
companies. Provide a recondliation of assets acquired with (b) Bonds, debentures and other long-lerm debt.
liabilities assumed ongage 122. (c) lnclude commercial paper.
Do not indude on this statement the dollar amount of leases (d) ldentiry separately such items as investments,
capitalized per USofA General lnstruc{ion 20; instead provide fixed assets, intangibles, etc.
a reconciliation of the dollar amount of leases capitalized 6. Enter on page 122 clarifications and
with the plant cost on page 122. explanations.
7. At lines 5,16,27,47,56, 58, and 65, add
rows as necessary to report all data. Number the extra
rows in sequence, 5.01, 5.02, etc.
Llne
No.
DESCRIPTION (See Instruc{ion No. 5 for Explanation of Codes)Cunent Year Amount
(b)
Previous Year Amount
(c)
40 Loans Made or Purchased
41 Colledions on Loans
42
43 Net (increase) Decrease in Receivables
44 Net (increase) Decrease in lnventory
45 Net (increase) Decrease in Allowances Held for Soeculation
46 Net (increase) Decrease in Pavables and Accrued ExDenses
47 Other:
t7.o1
47.02
t8 Net Cash Provided bv (Used in) lnvestino Activities
{9 Ootal of lines 28 throuqh 47)fi2.747.588'(18.705.464',
50
51 Cash Flolvs ftom Financinq Aciivities:
52 Proceeds from lssuance of:
53 Lono-Term Debt (b)'t4.000.000 12.000.000
54 Prefened Stock, net of gain on reacquisition
55 Common Stock
56 Other:
56.01
57 Net lncrease in Short-Term Debt (c)
58 Other:
58.0'l
58.02
59 Cash Provided bv Outside Sources (Total of lines 53 throuqh 58)14.000.000 12.000.000
BO Pavments for Retirement of:
1 Lonq-Term Debt
)z Prefened Stock. net of qain on reacquisition
fJ Common Stock
il Other:
35.01
)o Net Decrease in Shorl-Term Debt (c)
i7
t8 Dividends on Prefened Stock
59 Dividends on Common Stock (8.000.0001 (5.000.000)
70 Net Cash Provicled bv (Used in) Financinq Aclivities
71 ffotal of lines 59 throuoh 69)6.O00.o00 7.000.000
72
73 Net lncrease (Decrease) in Cash and Cash Equivalents
74 (Total oflines 18,49 and 71)77,410 Q.172.256',
75
76 Cash and Cash Equivalents at Beginning of Year 733.340 3.905.595
77
78 Cash and Cash Equivalents at End of Year 810,750 733,339
FERC FORM NO.2 (12-96)PAGE 121
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
:1)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/01
NOTES TO FINANCIAL STATEMENTS
1. Provide important disclosures regarding the Balance Sheet, Statement of lncome for the Year, Statement of Retained Eamings for the year,
and Statement of Cash Flow, or any account thereof, Classiff the disdosures according to eacfi financial statement, providing a subheading for
eacfi statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subjecl matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Fumish details as to any significant contingent assets or liabilities eisting at year end, and briefly explain any adion initiated by the
lntemal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of
a material amount initiated by
the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Fumish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instrudion no. q and, in adctition disdose for each individual plan the curent yea/s cash contributions. Fumish details on
the accounting lor the plans and any cfranges in the method of accounting for them. lnclude details on the accounting for transition obligations
or assets, gains or losses, the
amounts defened and the expecled recovery periods. Also, disdose any curent yea/s plan or trust curtailments, terminations, transfers, or
reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General lnstrudion 17 of the Uniform System of Accounts.
5. Explain concisely any retained eamings restridions and state the amount of retained eamings affeded by sucfi restriclions.
6. Disdose details on anysignificantfinancial changes during the reporting ),eartothe respondentorthe respondent's consolidated group
that directly affed the respondents gas pipeline operations, induding: sales, transfers or mergers of affiliates, investments in neu/ partnerships,
sales of gas pipeline facilities or the sale of orvnership inlerests in the gas pipeline to limited partnerships, investrnents in related industries
(i.e., produc{ion, 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 utilitys customers or that the utility may receive a material refund with respeci to power or gas purchases. State for eacfi year affecied the
gross revenues or costs to which the contingency relates and the tax effecis and explain the major fadors that affect the rights of the utility to
retain suctt revenues or to re@\rer amounts paid with respecl to power and gas purchases.
8 Explain concisely significant amounts of any refunds made or received during the year resulting from setlement of any rate proceeding
affecling revenues received or costs inaned for power or gas purcfiases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Erplain concisely only those significant changes in accounting methods made during the year which has an effecl on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effed of such changes.
l. Bdilcc Shst
\ccilnE 186 Mi3c.llaneous Dofomd DsbiE md 253 06.r Dsforsd Crodits
Tho Rsspondont follils llE Statm6nt of Fi1ancblAccoui?E Standard No. 109 C'SFAS 109'), whi:h rsqutes that the Respondsnt co.nput6 drfonBd ircorne taxEs on th€
ompody diffeEncas betwr th€ book basis and tax basit of ssets and liatlilities. O€ to lh3 ofieds of regulation on th€ Rsporid€nt, csrtain adjustrnsnts made to
,efff€d im taxs to r8ll€d the a@tlm cf SFAS 109 re, h trm, rcll€cted I a regulatory ass€il tr li$ility. Th6 Rsspond€nt has rscorded a defenBd r€gulattry ss6t of
I 4,627,318 and a dsfened regulatqy liability of t 5,3m,689. Th6 r€gulatdy ass6t is reportEd h Mis@lhl1es Doftr€d D€bits ard the regulatqy liability is racorded h
)ther Oefored Crodils
L Ss Pag€ 108 d dislcuE cmtingonqy.
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TFERC FORM NO.2 (12-96)Page 122
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
[his Report ls:
,1) ' An Original
'2) A Resubmission
Oate of Report Year of Report
09/30/01
NOTES TO FINANCIAL STATEMENTS
3. PENSION PLANS & PBOP
The Respondenl's Pension, Savings and Profit Sharing Plan is a delined contribution plan under lntemal Revenue Code 401(k) which covers
substantially all of the employees of the Respondent, except those who are currently 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
will match $1 of each $2 of pre-tax contributions made by the participant, up to 4% of the participants base pay. The Respondent's contribution to the
Plan was $896,000.
The Respondent provides medical benefits to its retired employees through participation in the lntermountain Gas Employee Benefit Trust ('the Trust').
Benefits provided through the Trust are funded primarily by the company and, lo a lesser degree, from premiums paid by the plan participants.
Retirees 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 re@ive a portion of the cost of a Medicare supplemenl 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 1996,
postretirement costs were recorded at the time the benefits were provided. Postretirement benerit costs incuned, but not accrued, prior to 1996 are being
amortizedovera20yearperiod. AdiscountraleotT.TSo/owasadoptedefiecliveSeptember30,2000. Theinitial trendrateformedical costswasl0.0ol0,
which is assumed to decrease ratably over the next ten years to 5.0ol0. A 1% increase in the trend rate for medical costs would have increased the
September 30, 2001 benefit obligation by $969,000 and postretirment health care expense for the year by $1 35,000.
The Respondent's policy is to fund its obligations for postretirement health care benefits in an amount equal to its book expense, to the extent tax
advantaged. For the year the Respondent funded $462,000 into the Trust, from which it paid cunent year bene{its of $455,000. The values of the
clnent year investments was $2,866,000, of which $2,485,000 was in unrealized losses. The trust invests funds not othenvise required to meet cunent
benefits requirements in an investment fund, u,hich is composed primarily of U.S. based publicly traded stock. The Respondent assumes the long-
term relum on assets invested in the plan rvill be approximately 8%. For the year ended September 30, 2001 the retum on assets invested in the
Trust was approximately (46%), annualized.
The componets of postretirement health care benefit obligation are:
Accumulated postretirement health care obligation $ (7,445,000)
Fair value of plan assets 2,866,000
Funded status ofthe plan $ (4,779,000)
Accrued benefit cost recognized on the Balance Sheet $ 462,000
4. Not applicable
5. Statementof Retained 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, 2000,524,724,000 of the Respondent's retained eamings are available for the payment of dividends.
6. Not applicable
7. Not applicable
8. Not applicable
9. Not applicable
Paoe'120. lnstruction 3
lnterest paid, net of amount capitaliz $ 5,539,000
lncome taxes paid $ 4,500,000
Page 123
FERC FORM NO.2 (12-96)Next Page is 200
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Repor| Date of Repr
[1)'An Original
12) A Resubmission
Year of Report
09/30/01
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Line
No-
Item
(a)
Total
(b)
,|UTILITY PLANT
2 ln Service
3 Plant in Service (Classified)300,016,815
4 Prooertv Under Caoital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 TOTAL (Enter Total of lines 3 thru 7)300,016,815
9 Leased to Others
10 Held for Future Use
11 Construction Work in Prooress 330,748
12 Acquisition Adjustments
13 TOTAL Utilitv Plant Gnter Total of lines 8 thru 12)300.347.563
14 Accum. Prov. for Deor.. Amort.. & Deol.(152.975.881)
15 Net Utilitv Plant GnterTotalof line 13less 14)147.371.682
16 DETAIL OF ACCUMUI.ATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Service
18 Depreciation (152,444,145)
19 Amort. and Depl. of Producinq Natural Gas Land and Land Riqhts
20 Amort. of Underqround Storaqe Land and Land Riohts
21 Amort. of Other Utilitv Plant (531.736
22 TOTAL in Service (Enter Total of lines 18 thru 21)(152.975.881)
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Others (Enter Total of lines 24 and25l
27 Held for Future Use
28 Deoreciation
29 Amortization
30 TOTAL Held for Future Use (Enter Total of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adi.
33 TOTAL Accumulated Provisions (Should agree with line 14 above)
(EnterTotalof lines 22,26,30,31 and 32)(152.975.881)
FERC FORM NO.2 (12-96)Page 200
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
SUMIVIARY OF UTILITY PI-ANT AND ACCUMUI-ATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Electric
(cl
Gas
td)
Other (Specify)
(e)
Common
(fl
Line
No.
300.016,815 3
4
5
6
7
300.016.815 8
9
10
330,748 11
12
300,347,563 13
fi52.975.881 14
147.371.682 15
(152.444.145 18
(531,736 21
(152,975,88'l 22
24
25
26
28
29
30
32
(152.975.8811
33
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FERC FORM NO.2 (12-96)Page 201 Next Page 204
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
GAS PI.ANT lN SERVICE (Accounts 101 . 102. 103 and 106)
1. Report below the original cost of gas plant in service
according to the presoibed accounts.
2. ln addition to Account 101 , Gas Plant in Service
(Classified), this page and the next include Account 102,
Gas Plant Purchased orSold; Account 103, Experimental Gas
Plant Unclassified; and Account 106, Completed Construction
Not Classified€as.
3. lndude in column (c) or (d), as appropriate,
conec{ions 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 a@ounts,
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 wfrich 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
unclassified retirements. Attach supplemental
statement showing the account distributions of these
tentative classifications in columns (c) and (d).
Iine
No
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
2 301 Orqanization 2,506
3 302 Franchises and Consents 429.487
4 303 Miscellaneous lntanoible Plant 586.739
5 TOTAL lntanqible Plant 1.O18.732
8 325.1 Producinq Lands
I 325.2 Producinq Leaseholds
10 325.3 Gas Riohts
11 325.4 Riohts-of-Wav
12 325.5 Other Land and Land Riohts
13 326 Gas Well Struclures
14 327 Field Compressor Station Structures
15 328 Field Meas. and Reo. Sta. Structures
16 329 Other Structures
17 330 Producinq Gas Wells-Well Construclion
18 331 Producinq Gas Wells-Well Equioment
19 332 Field Lines
20 333 Field Comoressor Station Eouioment
21 334 Field Meas. and Reo. Sta. Eouioment
22 335 Drillinq and Cleanino Eouioment
23 336 PurificationEquiomenl
24 337 Other Equipment
25 338 Unsuccessful Exploration & Devel. Costs
26 TOTAL Production and Gatherinq Planl
28 340 Land and Land Riqhts
29 341 Structures and lmprovements
30 U2 Extraction and Refininq Equiomenl
31 343 Pioe Lines
32 344 Extracted Produc{s Storaoe Eouioment
33 345 ComoressorEouioment
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TFERC FORM NO.2 (12-96)Page 204
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
il)- An Original
'2) A Resubmission
Date of Report fear of Report
osBo/o1 I
GAS PLANT lN SERVICE (Accounts 101.1O2.103 and 06) (Continued)
including the reversals of the prior years tentative account 7. For Accrunt 399, state the nature and use of plant included in the account
distributions of these amounts. Careful observance of the and if substantial in amount submit a supplementary statement showing
above instructions and the texts ofAccount 101 and 106 substantial in amount submit a supplementary statement showing subaccount
will avoid serious omissions of respondent's reported classification of such plant conforming to the requirements of these pages.
amount for plant actually in service at end of year/ L For each amount comprising lhe reported balance and changes in
6. Show in column (0 reclassifications or transfers within Account 1 02, state the property purchased or sold, name of vendor or purchaser,
utility plant accounts. lnclude also in column (f) the additions and date of transaclion. lf proposed joumal entries have been filed with the
or reduclions of primary acrount classifications arising from Commission as required by the Uniform System of Accounts, give date of such
distribution of amounts initially recorded in Account 't02. filing.
ln showing the clearance of account 102, include in column
(e) the amounts with respect to accumulated provision for
depreciation, acquisition adjustments. etc., and show in
column (f) only the offset to the debits or credits to
primary account classifi cations.
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End ofYear
Io)
Line
No.
2,506 2
429,487 3
586,739 4
1.018.732 5
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11
12
13
14
't5
16
17
18
't9
20
21
22
23
24
25
26
28
29
30
31
32
33
FERC FROM 2 (12-96)Page 205
Name of Respondent
lntermountain Gas Comoanv
This Report ls: I Date of Repor
(1) . An Original I(2) A Resubmission
Year Ending
09130/01
GAS PTANT lN SERVICE (ACCOUNTS 101.102.103. AND 106) (Continued)
Line
No.
Account
(a)
Balance at
Beginning of Year
Iht
Additions
(c)
v 346 Gas Measurino and Reoulatino Eouioment
35 347 Other Eouioment
36 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 Produclion Plant (Submit Supplementarv Statement)
39 TOTAL Production Plant (Enter Total of lines 37 and 38)
40 NATURAL C,AS STORAGE AND PROCESSING PLANT
41 Underqround Storaqe Plant
42 150.1 Land
43 150.2 Riohtsof-Wav
M 151 Structures and lmprovements
45 152 Wells
46 152.1 Storaqe Leaseholds and Riqhts
47 152.2 Reservoirs
48 352.3 Non-recoverable Natural Gas
49 353 Lines
50 354 Comoressor Station Eouioment
51 355 Measurino and Reoulatino Eouioment
52 356 Purift cation Eouioment
53 357 Other Equipment
54 TOTAL Underground Storaqe Plant (Enter Total of lines 42 thru 53)
55 Other Storaoe Plant
56 360 land and Land Riohts 91.904
57 361 Struc{ures and lmprovements 643.084
58 362 Gas Holders 2.113.3U
59 363 Purification Equioment 521,753
60 363.'l Liouefaction Eouioment 888,760
6'l 363.2 Vaporizinq Equipment 939,888
62 363.3 Comoressor Eouioment 1,593,673
63 363.4 Measurino and Reoulatino Eouioment 25,724
64 363.5 Other Equioment 459.717
65 TOTAL Other Storaqe Plant (Enter Total of lines 56 thru 64)7.277.837
66 Base Load Liquefied Natural Gas Terminaling and Processinq Plant
67 364.1 Land and Land Riqhts
68 364.2 Struc'tures and lmorovements
69 364.3 LNG Processino Terminal Eouioment
70 364.4 LNG Transoortalion Eouioment
71 381.5 Measurino and Reoulatino Eouioment
72 364.6 Compressor Station Eouioment
73 364.7 Communications Equioment
74 3M.8 Other Eouioment
75 TOTAL Base Load Liquefied Nat'l Gas, Terminalinq and Processinq Plant (lines 67-74)
76 TOTAL Natl Gas Storaoe and Processino Plant ffotal of lines 54. 65 and 75)
77 TRANSMISSION PLANT
78 365.1 Land and Land Riohts
79 365.2 Riqhts-of-Wav 447,046
80 366 Struc{ures and lmprovements
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FERC FORM NO. 2 (12-e6)Page 206
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls
('l) * An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
CIAS P|.ANT lN SERVICE (Accounts 101,102,103 and '106) (Continued)
Retirements
(d)
Adjustnents
(e)
Transfers
(fl
Balance at
End ofYear
(o)
Line
No.u
35
36
37
38
39
42
43
44
45
46
47
48
49
50
51
52
53
il
9't.904 56
3,450 046.534 57
2.113.3U 58
521.753 59
888.760 60
939.888 61
475,241 2.068.914 62
25.724 63
459,717 64
7.756.528 65
67
68
69
70
71
72
73
74
75
76
78
153,012 600,058 79
0 80
FERC FORM NO.2 (12-96)Page207
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) " An Original
(2) A Resubmission
)ate of
Report
Year of Report
09/30/01
GAS PLANT lN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
81 367 Mains 30,149J28
82 368 Compressor Station Equipment 1.965.570
83 369 Measurino 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 8l 33,276,185
87 DISTRIBUTION PLANT
88 374 Land and Land Riqhts 275,029
89 375 Structures and lmorovements 18.864
90 376 Mains 99,405,939 8,767
91 377 Compressor Station Equipment
92 378 Measurino and Requlatino Station Equipment-General 3,106,008
93 379 Measurinq and Requlatinq Station Equipment-Citv Gate
94 380 Services 81,980.636
95 381 Meters 13,072,478
96 382 Meter lnstallations 6,440.066
97 383 House Reoulators 3,193,054
98 384 House Reoulator lnstallations 1.992.548
99 385 lndustrial Measurino and Reoulatinq Station Eouipment 6,776,388
'100 386 Other Propertv on Customers' Premises
101 387 Other Eouioment
102 TOTAL Distribution Plant (Enter Total of lines 88 thru 101)216.261.010 8,767
103 GENERAL PLANT
104 389 Land and Land Riqhts 275.124
105 390 Structures and lmprovements 7,752,180 2,221
106 391 Office Fumiture and Equipment 10,649.604
107 392 Transoortation Eouipment 5,388,048
108 393 Stores Equipment 30.279
109 394 Tools, Shop, and Garage Equipment 2,491,179
110 395 Laboratory Equipment 2,380
111 396 Power Ooerated Eouioment 786,359
112 397 Communication Eouioment 3,201,733
113 398 Miscellaneous Eouioment 26,731
114 Subtotal (Enter Total of lines 104 thru 1 13)30,603,617 2,22'.1
115 399 Other Tanoible Prooertv
116 TOTAL General Plant (Enter Total of lines 114 thru 115)30,603,617 2,221
117 TOTAL (Accounts 101 and 106)288.437.381 10,988
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 286.971.436 10,988
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FERC FORM NO. 2 (12-96)Page 208
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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
09/30/01
GAS PISNT IN SERVICE 01. 102. 103 and 106) (Continuec
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(o)
Line
No.
3,001 (36.s40)207,O41 30,316,628 81
1,965,570 82
0 83
714,441 84
0 85
3,001 (36,540)360,053.12 33,596,697 86
3,817 278,846 88
18,864 89
105,726 (316.425)3,452,321 102.444.876 90
91
2,204 95,482 3,199,286 92
93
18s,230 (83,469)4,739.749 86.451.687 94
19,030 (573)736.656 13,789,531 95
3,317 (40)186,184 6,622,893 96
2.520 ('16)216,601 3.407.119 97
1,204 (e)243.855 2,23s,190 98
95,655 (15,103)357,602 7.023,232 99
100
101
414,887 (415,634)10,032,267 225,471,523 102
275.124 104
9,957 7,764,358 105
6,283 1,075,292 1 1 ,718,613 '106
399,355 655,791 5.644.484 107
30,279 108
2,557 59,690 2,548,312 109
2,380 110
62.034 848,393 111
1 13,559 3,315,292 112
630 26,101 113
408,825 1,976,322 32.173.335 114
115
408,825 1.976.322 32,173,335 116
826.713 G52.174\300,016,815 117
118
(1,46s,945)119
120
826,713 G52.174\298,550,870 121
FERC FORM NO.2 (12-96)Page 209 Next Page is 212
Name of Respondent
INTERMOUNTAIN GAS COMPANY
l'his Report ls:
,1) - An Original
'2) A Resubmission
Date of Report Year of Report
09/30/01
GAS PROPERTYAND CAPACITY LEASED FROM OTHERS
1 . Report below the information called for conceming 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
comoanies with an asterisk in column (b).
Line
No.
Name of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments For
Cunent Year
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
40
41
42
43
44
NOTAPPLICABLE
45 IOTAL
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TFERC FORM NO. 2 (12-96)Page212
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
l'his Report ls:
i1)'An Original
'2) A Resubmission
Date of Reporl Year of Reporl
0980/01
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 qas plant in service. and is leased to others for oas oDerations.
Line
No.
Name Of Lessor
(a)Ih'l
Desoiption of Lease
(c)
Lease Payment For
Cunent Year
(d)
1
2
3
4
5
6
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
lrororr.,.or..
45 TOTAL
FERC FROM NO.2 (12-96)Page 213
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
GAS PI.ANT HELD FOR FUTURE USE (ACCOUNT 105)
1. Report separately each prope(y held for future use at end of the
year having an original cost of $1,000,000 or more. Group other
items of propery heE for further use/
2. For property having an original cost of $1,000,000 or more
previously used in utilig 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 oriqinal cost was transfened to Account 105.
Line
No.
Desoiption and Location
of Property
(a)
Date Originally lncluded
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Balance at
End ofYear
(d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
't9
20
21
22
23
24
25
26
27
2A
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
NOT APPLICABLE
45 TOTAL
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TFERC FORM NO. 2 (12-96)Page214 Next Page is 216
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
11) . An Original
12) A Resubmission
Date of Report Year of Report
09/30/01
SONSTRUCTION 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" proiects last, under a caption 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.
Desoiption of Projec{
(a)
Construction Work in Progress-Gas
(Account 107)
1b)
Estimated Additional
Cost of Project
/e\
1
2
3
4
5
6
7
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11
12
13
14
15
'16
17
18
19
20
2'l
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
40
41
42
43
44
DISTRIBUTION PLANT
Mains
Reg Station - lndustrial
Reg Station - General
TRANSMISSION PLANT
Mains
Easments
GENERAL PI.ANT
Office Fumiture
24,488
10,692
7,974
56,576
5,062
225,956
158,022
5,004
8,76'l
83,4_24
74,2M
45 TOTAL 330,748 329,415
FERC FORM NO.2 (12-96)Page 216 Next Page is 2'18
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1. Foreach construction overhead explain: (a) the nature and extent
ofwork, etc., the overhead charges are intended to cover, (b) the
general procedure for determining the amount capitalized, (c) the
method of distribution to construction jobs, (d) whether different rates
are applied to different gpes of construction, (e) basis of
differentiation in rates for different types of construction, and (f)
whether 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-tax rate for borrowed funds is used, show the
appropriate tax effect ad.justment 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 from the construction daily time reports and contractors' invoices.
1. (d), (e) - Rates are the same
'1. (Q - lndirectly assigned
3. Not applicable
COMPUTATION OFALLOWANCE 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 orecedinq three vears.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Title Amount
(b)
Capitalization
Ratio (Percent)
(c)
Cost Rate
Percentage
(d)
1)Averaoe Short-Term Debt 10.293.000
QI Short-Term Debt lnterest 3.95o/o
(3)Averaqe Lonq-Term Debt 58.000.000 49.42o/o 7.260/o
Q Preferred Stock 0
(5)Common Eouitv 69.909.'t38 50.58o/o 14.85o/o
(6)Total Capitalization 138.202.138 100.00o/o
0l Averaoe Construction WIP 6,108,139
2. Gross Rate for Bonowed Funds s(SM) + d(D/D+P+C) (1-SM)4.40o/o
3. Rate for Other Funds t1-SM/l [p(P/D+P+C)+ c(C/D+P+C)l -5.56o/o
4.Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
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FERC FORM NO.2 (12-96)Page218
-'l -160/o
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A resubmission
Date of Reporl Year of Repo(
09/30/01
ACCUMULATED PROVISION FOR DEPRECIATION OF GAS UTILITY PLANT (ACCOUNt 108)
1 . Explain in a footnote any important adjustrnents during year. end whicfi has not been recorded and/or classified to the various reserve
2. Explain in a footnote any difference between the amount for book func*ional classifications, make preliminary closing entries to tentatively
cost of plant retired, line 10, column (c), and that reported for gas fundionalize the book cost of the plant retired. ln addition, include all
plant in service, page 204-209, column (d), exduding retirements costs included in retirement work in progress at year end in the appropriate
ofnondepreciable property. funciional classificalions.
3. The provisions of Account 108 in the Uniform System of 4. Show separately interest credits under a sinking fund or similar method
Accounts require that retirements of depreciable plant be of depreciation accounting.
recordedwhensuchplantisremovedfromservice. lfthe 5. AtlinesTandl4,addrowsasnecessarytoreportall data. Additional
respondent has a significant amount of plant retired at year rours should be numbered in sequence, e.9., 7.01 , 7.O2, etc.
Line
No-
Section A. Balances and Changes During the Year
Item
{al
Total
(c+d+e)
th)
Gas Plant ln
Service
(c'l
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(el
1 Balance Beoinnino of Year 141.06/..452 141.064.452
2 DeDreciation Provisions for Year. Charoed to
3 (403) Depreciation Expense 11.796.151 1't.796.151
4 (413) E(D. of Gas Plant. Leas. to Others
5 TransDortation Exoenses-Clearino 486,667 486,667
o Other Clearino Accounts 70.o52 70.o52
7 Olher Accounts {SDecifu) :
7.01
I TOTAL Deorec. Prov. for Year (Enter Total of lines 3 thru 7)12.352.870 12.352.870
10 Book Cost of Plant Retired (829,8481 (829.848',
11 Cost of Removal (1 93.5521 (193.552',
12 Salvaqe (Credit)50.222 50.222
13 TOTAL Net Chros. for Plant Ret. (Enter Total of lines 1 1 thru 13)@73.177',,1.973.177
14 Other Debit or Cr. ltems (Describe):
14.0'l
15 Balance End of Year (Enter Total of lines 1 .8.13.14 )152.444.145 152.44.1.145
Seclion B. Balances at End of Year Accordinq to Functional Classilications
't6 Production-Manufactured Gas
17 Prod. and Gatherino-Natural Gas
18 Products Extraclion-Natural Gas
19 Underoround Gas Storaoe
20 Other Storaqe Planl 7.778.902 7,778,902
21 Base Load LNG Term. and Proc. Plant
22 Transmission 23.202.40'l 23.202.401
23 Distribution 't06,680,777 106.680.777
24 General 14.782.065 14.782.65
25 TOTAL (Enter Total of lines 16 thru 24)152.41,t.145 152.4,t4.145
FERC FORM NO.2 (12-96)
Page 219
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
o9/30/ol
GAS STORED (ACCOUNT 117 1 117 2. 1'17 .3 1'17.4. 164.'1. 164.2. and 164.3.)
l. lf during the year adjustrnents rers mado to lhe storgd gas inventory rEported in
columns (d), (0, (g), and (h) ( such as to corecl ormulativg inaccuraciEs of gas
m€asurements), sxplain in E footnoot th€ r€ason for the adjustmsnts, thE Dth and
dollar Emount of adiustment. and a@nt dEro6d or d6dited.
2. Report in column (e) all endoachmEnts during the year upon lh€ volumes designated as base gas,,
column (b), and system balancing gas, column (cc), and gas property recordable in the plant ac@unts.
3. State in a footnote lhe basis of segregation of invsntory b€twsen qJnent and noncurent porlions.
Also. state in a fmtnote the method us6d to reoort storaoe (1.E.. lix€d asset method or invsntorv m€thod).
Linc
No.
Description
/.'l
(Account 1 17.1,
rhl
(Account 1 17.2)
/el
Noncunent
(Account I 17.3)
/d\
Account 117.4
/c\
Cunent
(Account 164.1
1fl
LNG
Account 164.2
ldl
LNG
Account 164.3:
thl
Total
/t\
1 Jalance at Beoinnino of Year 2.560.447 2,560,447
2 las Deliverad to Storaoe 3.506_954 3.506.954
3 Gas \Mthdrawn from Storaoe Q.647.234 Q.647.2U
4 Other Debits and Credits 147.759 147,759
5 Balance at End of Yeer 3.567.926 3.420.168
6 Dth 983,949 983.949
7 {mount per Dth 0.27578 0.28769
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FERC FORM NO.2 (12-96)Page22O Next Page is 222
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls: I Date of Report
(1)'An Original I(2) A Resubmission
Year of Reporl
09/30/01
INVESTMENTS (Accounts 123. 124. 1361
1. ReportbelowinvestmentsinAccounts,l23,lnvesgnentsin AssociatedCompanies,l24, (b) lnvestmentAdvances-Reportseparatelyforeachpersonor
Other lnvestments, and 135, Temporary Cash lnvest nents. company the amounts of loans or investment advances lhat are properly
2. Providc a subheading for each account and list thereunder the information called for includable in Account I23. lnclude advances subiect to cunent
(a) lnvestmentinSecurities-Listanddescribeeachsecurityowned,givingnameof repaymentinAccountl45and146. Withrespecttoeachadvance,
issuer, date acquired and date of maturity. For bonds, also give principal amount, date ot show whether the advance is a note or open account.
issue, maturity, and interest rate. For Capital slock (induding capital stock of respondent
reac4uired under a definite plan for resale pursuant to authorization by the Board of
Directors, and induded in Account 124, Other lnvestments state number of shares, class,
and series of Etock. Minor investments may be group€d by da$es. lnvestmant induded
in Account 136, Temporary Cash lnvest nents, also may be grouped by dasses.
Line
No.
Description of lnvestmenl
(a)(b)
Book Cost at
Beginning of Year
(lf book cost is
different from cost
to respondent, give
cost to respondent
in a footnote and
explain difference.)
Ic)
Purchases
or Additions
During Year
(d)
1
2
3
4
5
6
7
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't2
13
14
15
16
17
18
19
20
21
22
23
Account 136
Revolving lnvestment - First Security Bank of ldaho
and US Bank 727,516 406,721,200
24
25
26
27
28
29
30
31
32
33
NOTE: A/C 1 23 is analyzed on pages 224 and 225
of this report.
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FERC FORM NO.2 (12-96)Page222
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Rep{Year of Report
I
09/30/0'l
INVESTMENTS (Account 123. 124.'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,
date 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
Principal
Amount or
No. ofShares at
End of Year
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
(h)
Gain of Loss
from lnvestmenl
Disposed of Line
No.
(406.644.114 804,602 804.602 33,1 17
1
2
3
4
5
6
7
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11
12
13
14
15
16
17
't8
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
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IFERC FORM NO,2 (12-96)Page223
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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
0940/01
INVESTMENTS lN SUBSIDIARY COMPANIES (Acct 1 23.1 )
1. Report below investment in Account 123.1, lnvestments in
Subsidiary Companies.
(b) lnvestment Advances - Repod separately the amounts of loans or
investment advances which are subject to repayment, but which are
2. Provide a subheading for each company and list thereunder the not subjecl to current settlement. With respect to each advance show
information called for below. Sub-total by company and give a total whether the advance is a note or open account. List each note giving
in columns (e), (0, (S) and (h).date of issuance, maturity date, and specifying whether note is a renewal.
(a) lnvestment in Securities - List and describe each security owned3. Report separately the equity in undistributed subsidiary eamings since
For bonds give also principal amount, date of issue, maturi$, and acquisition. The total in column (e) should equal the amount entered for
interest rate.Account 418.1.
Line
No.
Description of lnvestment
(a\
Date
Acquired
(b)
Date of
Maturity
(c)
Amount of
investment at
Beginning of Year
(d)
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
36
37
38
39
40
NOTAPPLICABLE
TOTAL Cost ofAccount 123.1 TOTAL
FERC FORM NO.2 (12-96)Page 224
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
i'l)'An Original
12) A Resubmission
Date of Report I Year of RePort
I 09/30/01 I
INVESTMENTS lN SUBSIDIARY COMPANIES (Acct 123.1) (Continued)
4. Designate in footnote, any securities, notes, or accounts that 7. ln column (h) report for each investment
were pledged, and state the name of pledgee and purpose of the disposed of during the year, the gain or losspledge. represented by the difference between cost of the
5. lf Commission approval was required for any advance investment (or the other amount at which carried
made or security acquired, designate such fact in a footnote in the books of the account if different from cost)
and give name of Commission, date of authorization, and and the selling price thereof, not including interest
case or docket number. adjustment includible in column (0.
6. Report column (f) interest and dividend revenues from 8. Report on Line 40, column (a) the total cost of
investments, including such revenues from securities disposed Account 123.1.
of durinq the vear.
Equity in
Subsidiary
Earnings for Year
(e)
Revenues
for Year
(f)
Amount of
lnvestment at
End of Year
{o)
Gain or Loss
from lnvestment
Disposed of
(h)
Line
No.
NOTAPPLICABLE
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
36
37
38
39
40
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FERC FORM NO.2 (12-96)Page225 Next page is 230
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
I hts Repon ls:
(1) 'An Original(2) A Resubmission
Oate of Report Year ot Report
09/30/01
PREPAYMENTS (Account 165)
1 eport below the Darticulars (details) on each prepayment.
-ine
{o.
Nature of Prepayment
(a)
Balance at End of
Year (ln Dollars)
/b'l
1 Prepaid lnsurance 380.804
2 Preoaid Rents 0
3 Preoaid Postaoe Meter 63.524
4 Prepaid lnterest 0
5 l\riscellaneous PreDavmenG 379.352
6 TOTAL 823,680
EXTRAORDINARY PROPERW LOSSES (Account 182..I
Ltne
No.
D€scrhtion of Exfaordinary Lo$ (lnclude lhe
date of loss, the date of Commission authorization
Balance at
Beginning
of Year
(h)
Total
Amount
of Loss
lc'l
Losses
Recognized
Ouring Year
Idt
WRITTEN OFF DURING
\/FAA
Ealance at
End of
Year
(ol
to use Account 182.1 and period of amortizalion
(mo, yr. to mo. yr). Add rows as necessary to
report all data.
1r'l
Account
Charged
(e)
Amount
(f)
II
10
11
12
13
14
15
NOTAPPLICABLE
TOTAL
UNRECOVEREO PLANT AND REGULATORY STI cosTs (182.2)
Line
No.
Description of Unrecovered Phnt and Regulatory
Study Costs (include in the descriplion of costs,
lhe date of Commission authorization lo use
Balance at
Beginning
of Year
(bl
Total
Amount
of Charges
lc\
Costs
Recognized
During Year
l.ll
WRITTEN OFF OURING
YEAR
Balance at
End of
Year
lol
Account 182.2 and period of amortization
lmo, yr, to mo. yr). Add rms as necessary to repo
rll dala. Number rows in sequence beginning
,vith th€ nexl tow number after the last row number
br extraordinary property losses.
l^\
Account
Charged
/e'l
Amount
/fl
16
17
18
19
20
21
22
23
24
)q
NOTAPPLICAELE
26 TOTAL
FERC FORM NO.2 (12-96)Page 230 Next page is 232
Name of Respondent
lntermountain Gas Comoanv
lhis Report is:
il)'An Original
'2) A Resubmission
)ate of Report Year ending
09/30/01
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 1 82.3 or amounts
the ratemaking actions of regulatory agencies less than $250,000, whichever is less)
(and not includable in other accounts). 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.
Desaiption and Purpose of
Other Regulatory Assets
/r\
Balance at
3eginning of Year
(hl
Debits
(c)
WRITTEN OFF DURING YEAR Balance at
End of Year
{fl
Account Charged
1d)
Amounl
(e)
1
2
3
4
5
6
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 TOTAL
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FERC FORM NO.2 (12-96)Page 232
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
f2l A Resubmission
Date of Report Year of Report
09/30/01
MISCELLANEOUS DEFERRED OEBITS (Account 186)
1. Report below the details called for conceming miscellaneous 2. For any defened debit being amortized, show period of
Jefened debits. amortization in column (a).
3. Minor items (less than $250,000) may be grouped by
classes.
Line
No.
Description of Miscellaneous
Defened Debit
lal
Balance at
Beginning of Year
(b)
Debits
Ic.l
CREDITS Balance at
End of Year
1fl
Account
Charged
/rrl
Amount
{al
1
2
3
4
5
6
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
Cost of Gas Delivered
but Unbilled
Net Cumulative Deferred
Gas Costs to be Refunded
or Recovered net of
Refunds to Customers
Defened Tax Regulatory
Asset
1.407.906
24,552,105
2,625,841
140,601
2,001,477
401.805
401.905
400.490
419.095
't6,743,523
(56,101)
55,494
1,s48,507
41,295,021
4,627,318
39 Misc. Work in Prooress
40 TOTAL 28.585_852 2.'t42.O78 402 16.742.916 47,470,846
FERC FORM NO.2 (12-96)Page 233
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
9/30/01
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the information called for below conceming the
respondent's accounting for deferrred income taxes.
2. At Other (Specify), include deferrals 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 4.01, 4.02, elc. and 6.01 ,
6.02, etc.
Line
No.
CHANGES DURING YEAR
Account Subdivisions
Balance at
Beginning
of Year
(b)
Amounts Debiled
Account 410.1
(c)
Amounts Credited
Account 41 1.1
(d)(a)
2 Electric
3 Gas
3.01 Unfunded Future lncome Tax Expense 0 0
4 Other @efine)
5 Total fiotal of lines 2 thru 4)0 0 0
6 Cther Specify)
6.0'l Cther
6.02
7 Iotal Account 190 fiotal of lines 5 thru 6.?)0 0 0
9 sederal lncome Tax 0 0
10 State lncome Tax
11 Local lncome Tax
NOTES
Descriotion
Federal Deferred
Taxes Provided
Amortization of Deferred "Unfunded Future
lncome Tax Expense"
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FERC FORM NO.2 (12-96)Page234
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
9/30/0'l
ACCUMULATED DEFERRED INCOME TAXES (Account 190) (Continued)
4. lf more space is needed, use separate pages as required.5. ln the space provided below, identiry by amount and classification,
significant items for which defened taxes are being provided. lndicate
insignificant amounts listed under "Othe/'.
CHANGES DURING YEAR ADJUSTMENTS
Amounts
Debited
Account 410.2
(e)
Amounts
Credited
Account 41 1.2
{ft
DEBITS CREDITS Balance at
End of Year
(k)
Line
No.
Acct No.
(o)
Amount
(h)
Acct No.
fi)
Amount
fi)
2
3
3.01
4
0 0 0 0 0 5
6
6.01
6.02
0 0 0 0 0 7
9
10
11
FERC FORM NO.2 (12-96)Page 235 Next page is 250
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
('l) 'An Original
(2) A Resubmission
Date of Report Year of Reporl
09/30/01
CAPITAL STOCK (Accounts 201 and 2M)
1. Report below the details called for conceming common and authorized by the articles of incorporation as amended to end
prefened stock at end oflrear, distinguishing separate series of ofyear.
any general dass. Show separate totals for common and 3. Give details conceming shares of any dass and series of
prefened stock. stock authorized to be issued by a regulatory commission
2. Entries in column (b) should reoresent the number of shares whicfi have not vet been issued.
Une
No.
Class and Series of Stock and
Name of Stock Exchange
(al
Number
of Shares
Authorized
by Charter
tbl
Par
or Stated
Value
Per Share
/c)
Call
Price at
End of Year
(d)
1
2
3
4
5
6
7
8
9
10
11
't2
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
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 COIVIPANY
this Report ls:
ll)'An Original
'2) A Resubmission
Date of Report Year of Report
09a0/01
CAPITAL STOCK (Accounts 201 and 2O4 (Continued)
4. The identification ofeach dass ofprefened stock
should show the dividend rate and whether the dividends
are qJmulative or nonqjmulative.
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 outstendhg without reduclion
for amounls held oy responoent) | Amount(e) Ln
AS REACOUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS
Shares
{o)
Cosl
(h)
Shares
rit
Amount
Iil
1,513,060 1.513.060 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
FERC FORM NO. 2 (12-96)Page 251
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
)ate Of Report Year of Report
09/30/01
CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION,
PREMIUM ON CAPITAL STOCK, AND INSTALLMENTS RECEIVED ON CAPITAL STOCK
(Accounts 202 and 205. 203 and 206. 207 .2121
1 . Show for each of the above accounts the amounG applying to each class and conversion liability existed under Account 203, Common Stock Liability for Conversion.
series of captial stock. or Account 206, Prefened Stock Liability for Convercion, at the end of year.
2. For Account 202, Common Stock Subscribed, and Account 205, Prefened 4. For Premium on Account 207, Capital Stock, designate wiih an asterisk in column
Stock Subscribed, show lhe subscription price and the balance due on each (b), any amounts representing lhe excess of consideration received over stated values
class at the end of year. of stocks without par value.
3. Describe in a footnote the agreement and transac{ons underwhich a
Line
No
Name of Account and Description of ltem
/a'l lhl
Number of Shares
1el
Amount
(d)
1
2
3
4
5
6
7
I
9
10
't1
12
13
14
't5
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
NC207 - Premium on Common Stock 1,513,060 15,703.150
TOTAL 1,513.060 $ 15,703,150
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IFERC FORM NO.2 (12-96)Page252
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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
09/30/01
OTHER PAlD.lN CAPITAL (Accounts 208-211, inc.)
1. Report below the balance at the end of the year
and the information specified below for the
respeclive other paid-in capital accounts.
Provide a subheading for each account and show
a total for the account, as well as total oI all
accounts for recrnciliation 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
208)-State amount and give a brief explanation
of the origin and purpose of each donation.
(b) Reduclion in Par or Stated Value of Capital
Stock (Account 209)-State 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 oFReport balance
at beginning of year, credits, debits, and
balance at end of year with a designation of the
nature of each credit and debit identilied by
the class and series of stock to which related.
(d) Miscellaneous Paid-ln Capital (Account 211)-
Classify 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.
Line
No
Item
(a)
Amount
(b)
1
2
3
5
6
7
8
I
10
11
12
't3
14
15
16
17
t8
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
NC 210 - Gain on Reacquired Preferred Shares
Balance at beginning of the year 183,541
40 TOTAL 183.541
FERC FORM NO.2 (12-96)Page 253
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
DISCOUNT ON CAPITAL STOCK (ACCOUNI 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
eachclassandseriesofcapital stock. Useasmanyrowsas ofthechange. Statethereasonforanycharge-offduring the year
necessary to report all data. and speciry the account charged.
2. ll any change occuned during the year in the balance with respect
_lne
\,1o.
Class and Series of Stock
(a)
Balance at
End of Year
(b)
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2
3
4
5
6
7
8
I
't0
11
12
't3
14
15
l.-_-Nor APPLTCAB LE----l
CAPITAL STOCK EXPENSE (Account 214)
1 . Report the balance at end of year of capital stock expenses for each the change. State the reason for any charge-off of capital stock
class and series of capital stock. Use as many rows as necessary to expense and specify the account charged.
report all data. Number the rows in sequence starting from the last row
number used for Discount on Capital Stock above.
2. ll any change occurred during the year in the balance with respect
to any class or series of stock, attach a statement giving details of
-ine
\o.
Class and Series of Stock
h\
Balance at
End of Year
thl
16
17
18
19
20
21
22
23
24
25
26
27
28
Common Stock 1.077 ,741
29 TOTAL 1.077 ,741
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IFERC FORM NO.2 (12-96)Page254
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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
09/30/0'l
SECURITIES ISSUED OR ASSUMED ANO
SECURITIES REFUNDED OR RETIRED DURING THE YEAR
1. Fumish I supplemental statemenl briefly describing security financing and
refinancing transaclions during the year and the accounting Ior the securities,
discounts, premiums, expenses, and related gains or losses. ldentify as to
Commission authorization numbers and dates.
2. Prcvide details showing th€ full accountlng for lhe total pdncipal amount,
par value, or stated value of each class and series of security issued,
assumed, retired, or refunded and lhe accounting for premiums, dascount,
expsnses, and gains or losses relating to the securities. Set forth the facts
of the accounting clearly with regard to rcdemption premiums, unamortized
discounts, expenses, and gain or losses relalng to securities retired or
refunded, including lhe accounting for such amounts canied in lhe
respondent's accounts at the date of the refunding or refinancing transactions
with respect to securities previously refunded or retired.
3. lnclude in the identification of each class and series of security, as appropriate,
the intercst or dividend rate, nominal date of issuance, maturity date, aggregate ,
principal amount, Par value or stated value, and number of shares. Give also lhe
issuance of redemption price and name of the principal underwriting firm through
which the security transactions were consummated.
4. Wh€re the accounting for amounts relating to securities refunded or retired is
other than that specmed in General lnstruction 17 of the Uniform System of Accounts,
cite the Commission authorization for the different accounting and state the accounting
method.
5. For securities assumed, give the name of the company for which the liability
on lhe securities was assumed as well as details of the transactions whereby the
respondent undertook to pay obligations of another company. lf any unamortized
discount, premiums, expenses, and gains or losses were taken over onto the
respondent's books, fumish details of these amounts with amounts relating to
refund s6curities clearlv earmarked.
No applicable transactions
FERC FORM NO.2 (12-96)Page 255
Name of Respondent
INTERMOUNTAIN GAS COMPANY
l'his Report ls:
ll) - An Original
'2) A Resubmission
Date of Report Year of Report
09/30/01
LONG TERM DEBT (Accounts 221.222. 223. and 224\
1. Report by balance sheet Account the particulars
(details) conceming long-term debt induded 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
column (a) the name of the issuing company as well as a
description of the bonds.
3. Foradvances ftom 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
which sucfr certificates were issued.
Line
No.
Class and Series of Obligation and
Name of Stock Excfiange
Nominal
Date
of
lssue
(b)
Date
of
Maturity
(c)
Outstanding
Clotal amount
outstanding with-
out redudion
for amounts held
by respondent)
(dr
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
't6
17
18
't9
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
Long-lerm Revolving line of Credit
Sep-98
Dec-00
May-O1
Sep-I8
Dec{5
May-02
58.000.000
25,000,000
1,000,000
40 TOTAL
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IFERC FORM NO.2 (12-96)Page 256
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
5. ln a supplemental statement give explanatory details for Accounls 223 and 224 nominally issued and are nominally outstanding at end of year,
net cfianges during the year. with respect to long-term advances, shofl for each describe such securities in a footnote.
(a) principal advanced during year (b) interest added to principal amount, 8. lf interest expense was incuned during the year on any obligations
(c) principal repaid during year. Give Commission aulhorization numbers and retired or reacquired before end of year, include such interest
expense in column (0. Explain in a footnote any difference between
lf the respondent has pledged any of its long-term debt securiues, give particulars the total of column (D and the total of Account 427, lnterest on
in a footnote, including name ot the pledgee and purpose of the pledge. Long-Term Debt and Account 430, lnterest on Debt to Associated
7. tf the respondent has any long-term securities which have been Companies.
9. Give particulaE (details) concerning any long-term debt
a reoulatory commission but not vet issued
Redemption
Price
Per $100
at End of
Year
Reacquired
Bonds
( cr,t222)
Sinking and
Other Funds
4.210.800
depending on
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
FERC FORM NO.2 (12-96)Page257
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)-An Original
(2) A Resubmission
Date of Report Year Of Report
09/30/01
UNAMORTIZED DEBT EXPENSE, PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181,225,226)
1. Report under separate subheadings for Unamortized Debt 3. ln column (b) show the principal amount of bonds or other long{erm
Expenses, Unamortized Premium on Long-Term Debt and debt originally issued.
Unamortized Discount on Long-Term Debt, details of expense, 4. ln column (c) show the expense, premium or discount with respecl to
premium or discount applicable to each class and series of the amount of bonds or other long{erm debt originally issued.
long term debt.
2. Show oremium amounts bv enctosino the fioures in oarentheses.
line
No.
Designation of
Long-Term Debt
(a\
Principal
Amount of
Debt lssued
(ht
Total Expense,
Premium or
Discount
(c)
AMORTIZATION
PERIOD
Date
From
(d)
Date To
(e't
1
2
3
4
5
6
7
8
o
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
45
46
Senior Debentures (lssued 9/98)58,000,000 24,137 1 998 2018
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tFERC FORM NO.2 (12-96)page 258
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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
09/30/01
UNAIvIORTIZED DEBT EXPENSE. PREMIUM AND DISCOUNT ON LONG-TERM DEBT (Accounts 181 .225.226) (Coni )
5. Fumish in a footnote particulars (details) regarding
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 ofAccounts.
6. ldentiry separately undisposed amounts applicable to
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 Debt - Credit.
Balance at
Beginning of Year
(fl
Debits During
Year
/o)
Credits During
Year
(ht
Balance at
End ofYear
(i)
Line
No.
20,664 (1,608)19,056
1
2
3
4
5
6
7
8
9
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
41
42
43
44
45
46
FERC FORM NO. 2 (12-96)Page 259
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
UNAMORTIZED LOSS AND GAIN ON REACQUIRED DEBT (Accounts 189, 257)
l. Report under separate subheadings tor Unamortized Loss and Unamortized
Gain on Reacquired Debt, detrails of gain and loss, including maturity date, on
eacquisition applicable to each class and series of long-term debt. lf gain
lr loss resulted from a refunding transaction, include also the maturity date
)f the new issue.
2. ln column (c) show the principal amount of bonds or other long-tem
Jebt reacquired.
3. ln column (d) show the net gain or net loss realized on each debt
reacquisition as computed in accordance with General lnstruction 17
ofthe Uniform Systems ofAccounts.
4. Sho,v loss amounts by enclosing the tigures in parentheses.
5. Explain in a footnote any debits and credits other than amortization
debited to Account 428.1, Amortization of Loss on Reacquired Debt, or
credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit
-ine
!o.
Desoiption of Long-Term
Debt
{a)
Date
Reacquired
(b)
Principal
of Debt
Reacquired
(c)
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
8
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
JO
37
38
39
40
First Mortgage Bonds
Series I
Series J
Series K
Series L
Series M
Senior Debentures 1 1/2009
Senior Debentures'10/2013
1 1/16/89
1 1/16/89
1 1/16/89
1 1/16/89
1 1/16/89
09t27193
09/18/98
2,400,000
2,720,000
1,530,000
6,250,000
13,250,000
28,000,000
38,000,000
24,543
81,480
45,877
364,616
1,377,434
234,155
120,il7
13,363
44,334
24,900
198,436
749,763
158,048
108,475
12,619
41,862
23,508
187,397
708.027
149,251
102,439
92,150,000 2,248,652 1,297,319 1,225,103
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IFERC FORM NO.2 (12-96)Page 260
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Repo( ls:
('l)'An Original
(2) A Resubmission
Date of Report Year Of Report
9/30/0't
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDEML INCOME TAXES
'1. Report the reconciliation of reported net income for the year with taxable income used
n computing Federal lncome Tax accruals and show computation of such tax accruals.
ndude in the reconciliatjon, as far as practicable, the same detail as furnished on
Schedule M-1 of the tax retum for the year. Submit a reconciliation even thoughl there
s no taxable income for the year. lndicate clearly the nature of each reconciling amount.
2. lf the utility is a member of a group that files consolidated Federal tax
retum, reconcile reported net income with taxable net income as if a
separate retum were to be filed, indicating however, intercompany amounts
to be eliminated in such a consolidated retum. State names of group
members, tax assigned to each group member, and basis of allocation,
assionments. or sharinq of the consolidated tax amono the orouD members.
Line
No.
Particulars (Details)
(al
Amount
(b)
1 Net lncome for the Year (Page 1'16)9.606.131
2 Reconcilino ltems for the Year
3
4 Taxable lncome Not Reported on Books
5 See details on oaoe 261A 20,113
t)
7
8
I Deductions Recorded on Books Not Deducted for Return
10 See details on oaoe 2614 5.716.957
11
12
13
14 lncome Recorded on Books Not lncluded in Retum
15 See details on paqe 261A 0
16
17
18
19 Deductions on Retum Not Charqed Aqainst Book lncome
20 See details on paqe 261A 15.731.821
21
22
23
24
25
26
27 Federal Tax Net lncome (388,620
28 Show Computation of Tax: '
29
30 Federal taxable income
31
3233 Federal taxes al statutory rate34 Environmental tax35 Prior year provision adjustments36 Prior year audit adjustments
37
38
39
40
(388,620)
(1 21 ,394)
0
333,401
212.007
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I FERC FORM NO.2 (12-96)Page 261
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
9/30/01
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE
FOR FEDERAL INCOME TAXES (CONTINUED)
INCOME
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
353,429
(1,696,425)
1,363,109
0
20.113
=========
4,757,629
7,623
20
68,097
166,460
376,1 87
630,942
7,100
(11,000)
12,462
0
(308,865)
66,180
6,036
3,393
(1 10,286)
(6,3e6)
39,093
12,282
5.7't6,957
Deductions Recorded on Books not Deducted for Retum:
Federal income taxes
lntangible plant amortization
Business gifts
500/6 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
Amo(ization of premium, refinanced debt
Amortization of deferred costs on retired debt
Spouse travel
State income taxes
Pension accrual
Lobbying expense
Club dues
lncome Recorded on Books not lncluded in Return:
Deduc{ions on Retum 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
193,552
108,042
34,000
(477,638)
(910,602)
16,766,316
10,'t 1 I
0
8,040
15,731 ,821
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tFERC FORM NO.2 (12-e6)Page 261A
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Name of Respondent
ntermountain Gas Comoanv
This Report ls;
(1)'An Original
f2) A Resubmission
)ate of Report Year of Report
9/30/01
TAXES ACCRUED. PREPAID AND CHARGED DURING THE YEAR
1. Gave details of the combined prepaid and accrued tax accounts and
shoiv the total taxes charged to operations and other accounts during
lhe year. do not include gasoline and other sales taxes which have been
charged to the accounts to wlrich the taxed material was charged. lf lhe
actual or estimated amounts of such taxes are known, show the amounts
n a footnote and designate wlrether estimated or aclual amounts.
2. lndude on this page, taxes paid during the year and charged darecl to
final accounts, (not charged to prepaid or accrued taxes). Enter the
rmounts in both columns (d) and (e). The balancing ofthis page is not
effected be the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes
charged to operations and other accounts through (a)
accruals credited to taxes accrued, (b) amounts credited
to the portion of prepaid taxes charged to cunent year,
and (c) taxes paid and charged direct to operetions or
accounts olher than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner
that the total tax for each State and subdivision can
readilv be ascertained.
Line
No.
Kind of Tax
(See lnstruction 5)
BALANCE AT BEGINNING OF YEAR
Taxes
Accruod
/h\
Prepaid
Taxes
/cl
1
2
3
4
5
6
7
I
9
10
11
12
13
14
Unemployment - Federal
State
FICA
City Franchises
Property
Sales - 5%
Use - 5olo
Road - Federal
State
lncome - Federal
State
1,263
2,UO
73,540
1,265,253
1,559,718
84
6,445
812
(8,051)
(3,602,881)
179,439
15 TOTAL (521.538
DISTRIBUTION OF TAXES CHARGEO (Show utilitv deoartrnent where aoolicable and amunl charoed 'l
Line
No.
Electric
(Account 408.1, 409.1)
1i\
Gas
(Account 408.1, 409.1)
/i'l
Other Utlity
Oepartments
(Accounts 408.1,
409.1)
(k'l
Other lncome
and Oeduclions
(Accounts 408.2,
409.2)
fl)
1
2
3
4
5
6
7
I
o
10
11
12
't3
11
Unemployment - Federal
State
FICA
City Franchises
Property
Sales - 50/6
Use - 57o
Road - Federal
State
lncome - Federal
State
39,484
1, t66,569
5,000,655
2,040,000
238,949
51,837
56
(26,942:.
1.092
15 rOTAL 8-537./194 Q5.794
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FERC FROM 2 (12-96)Page262
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year Of Report
9/30/01
TAXESACCRUED. PREPAIDAND CHARGED DURING THE YEAR (CONtiNUEd)
5. lf any tax (exclude Federal and state income taxes) covers more
than one year, identiry the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts
in column (D and explain each adjustment in a footnote.
Oesignate debit adiustments by parentheses.
7. Do not include on this page entries with resped to defened
income taxes or taxes collected through payroll deductions or other-
wise pending transmittal of such taxes to the taxinS authority.
8. Show in columns (i) thru (p) how the taxed accounts were
distributed. Show both the utility depart nent and number of account
charged. For taxes charged to utility plant, show the number of
the appropriate balance sheet plant account or subac@unt.
9. For any tax apportioned to more than one utility department or
account, state in a footnote the basis (necessity) of apportioning
such tax.
10. ltems under $250,000 may be grouped.
Taxes
Charged
During Year
(d)
Taxes Paid
During
Year
lel
Adjustments
(f)
BALANCE AT END OF YEAR
Line
No.
Taxes Accrued
(Account 236)
Prepaid Taxes
(lncl. in
Account 165)
/h1
21,576
17,908
1,251 ,200
5,000,655
2,040,000
3,055
66,411
3,081
0
212,007
52.929
21,846
17,738
1,167 ,24'.1
4,U5,312
2,125,857
2.755
67,659
3.120
6,767
2,500,000
2,000,000
(a)65(
993
3,010
1 58,1 49
1,920,596
1,473,861
385
5,1 97
773
(14,818:
(5,890,874:
(1,767,632|
'|
2
3
4
5
6
7
8
I
10
1l
12
13
14
8,668,823 12.258,295 3.410 (4.110.360'0 15
DISTRIBUTION OF TAXES CHARGED (Sho$, utilitv deoartmenl where aoDlicable and account charoed.)
Extraordinary ltems
(Account 409.3)
Iml
Other Utility
Operating lncome
(4cc1. 408.1, 409.1)
Adjustment to
Retained Eamings
(Account 439)
Other
lnl
Line
No.
(a) Amounts transfened to affiliated companies.
0
84,631
3,000
66,411
3,081
0
1
2
3
4
5
6
7
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11
12
'13
14
157.123 15
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FERC FORM NO. 2 (12-96)Pge 263 Next Page is 268
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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
09/30/01
MISCELTANEOUS CURRENT AND ACCRUED LIABILITIES (Account 242)
1. Describe and report the amount of other cunent
and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under
appropriate title.
Line
No.
Item
(a)
Balance at
End of Year
rh)
1
2
3
4
5
6
7
I
9
10
11
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
20
40
41
42
43
44
l-NoT APPLICABLE-.--I
45 TOTAL
FERC FORM 2 (REVTSED 12-96)Page 268
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
il) 'An Original
i2) A Resubmission
Date of Report Year of Report
09/30/01
OTHER DEFERRED CREDITS (Account 253)
'1. Report below the details called for concerning other 3. Minor items (less than $250,000) may be grouped by
deferred credits. classes.
2. For any deferred credit being amortized, show the
period of amortization.
Line
No.
Description of Other
Defened Credits
(a)
Balance at
Beginning
of Year
(b)
DEBITS
Credits
(e)
Balance at
End of Year
(fl
CONTRA
Account
(c)
Amount
(d)
1
2
3
4
5
6
7
8
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
36
37
38
39
40
41
42
43
44
Deferred Tax Regulatory
Liability
Miscellaneous Deferred
Liabilities
5,263,641
229,222
37,048
(15,200)
5,300,689
214,022
45 TOTAL 5,492,863 0 0 21.848 5,5',t4,711
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IFERC FORM 2 (ED 12-96)Page 269 Next page is 274
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1. Report the information called for below conceming the respondents accountng for
income taxes to accelerated amortization.
2. For Other, include defenals relating to other income and deductions
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmissio
Date of Report Year of Report
9/30/01
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERry (Account 282'l
-ine
\o.
ccount Subdivisions
(a)
Balance at
Beginning
of Year
(b)
CHANGES DURING YEAR
Amounts
Debited To
Account 410.1
le)
Amounts
Credited To
Account 41 1.1
/dl
I Account 282
2 Electric
3 Gas 13,099,542 423,005 914,337
4 Other (Define)
5 TOTAL €nter Total of lines 2 thru 4)13 0SS 542 423.005 914.337
6 Other (Soecifo) Leased Appliance Program (404)
5.01
5.02
7 TOTAL Account 282 (Enter Total of lines 5 thru 8)'t 3.099.138 423.005 914,337
I Classification of TOTAL
I Federal lncome Tax 13.099.218 423,005 914.337
10 State lncome Tax (801
11 Local lncome Tax
Class of Property Method
NOTES
Estimated Lives Adoption Date
Transmission DOB
Transmission DDB/SYD
Transmission ACRS
Transmission MACRS
Distribution DDB
Guideline Lile - 22 years
Guideline Class Life - 17.5 years
10 years
1 5 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-Syears
Guideline Class Life - 7 years
5 years
5, 7 years
15, 18 &'19 years
31.5, 39 years
Schedul;e M Deferred Tax
Amount Provided
1 970
1971
1 981
1987
1970
1971
1981
1987
1971
1981
1987
1970
1971
1981
1987
1 981
1 987
Distribution
Distribution
Distribution
DDB/SYO
ACRS
MACRS
Transportation EquiPDB
Transportation EquiACRS
Transportation EquiptACRS
OfiiceFumiture&EODB
Office Fumiture & E ODB/SYD
Office Fumiture & EACRS
Office Fumiture & E MACRS
Structures & lmprovACRS
Struciures & lmprovMACRS
Description
ctAc
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Clean fuel vehicle deduction
1,363,109 651,805
(193,552) (92,552)
(108,u2) (51,663)
(34,000) (16,258)
1,027,515 491,332
FERC FORM NO.2 (12-96)Page274
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report lYear of Report
I
9/30/01
ACCUMULATED DEFERREO INCOME TAXES - OTHER PROPERTY (Account 282)
3. Add rows as necessary to report all date. When rows are added, the additional row numbers should follow in sequence, 4.01,4.02 and 6.0'l, 6.02 etc.
Use seDarate oaoes as reouired.
CHANGES DURING YEAR ADJUSTMENTS
Balance at
End of Year
{k)
Line
No.
Amounts
Debited To
Account 4't0.2
{e)
Amounts
Credited To
Account 4't 1.2
(fl
Debits Credits
Acct. No.
(o)
Amount
rh)
Acct. No.
(i)
Amount
fi)
2
410.110 (a)1.514.258 411.110 (a)
283.110 (b)
2,279,486
0
11,842,982 3
4
1.514.258 2.279.486 11.842.982 5
(,404 6
6.01
6.02
1.514.258 2.279.486 11.842.578 7
't.514.258 2.279.486 't 1.842.658 o
(80t 10
11
Annual Tax Deferrals:
Annual Defenal
Year
1970-79
1 980
1981
1982
1983
1984
1985
1986
1987
1 988
1989
1990
1991
1992
I 993
'| 994
1995
1996
1997
1998
't999
Credits
5,724,399
1,140,786
846,209
646,441
730,198
828,686
894,675
950,508
1,007,391
489,060
145,107
1,t4.895
51,356
145,291
239,617
414,750
't 33,463
86,999
199,775
485,922
153,687
Debits
683,882
337,262
284,333
22,148
350,426
251,433
372,745
445,949
487,5U
256,934
45,280
99,652
137,077
480,886
670,220
734,180
97,680
97,625
2U,997
630,120
155,312
200,185
914,337
(Dr) Crry
4,849.190
(15,145)
(320,285)
(5,563)
49,796
(6,303)
(32,522\
(107,962)
2,710
(810)
33,964
10,812
313,46s
(e,042)
(13,741)
(24,082)
(269,s23)
(59,519)
50,729
42,348
(765,228\
Balance
5,040,517
5,844,041
11,255,'.t07
1 1,864,255
11,923,742
12,495,432
13,067,1 58
13,565,414
14.052,699
't 4, t 76,863
14,279,400
14,323,833
14,272,076
13,947,293
13,830,15s
13,50't,683
13,523,725
13,489,017
13,134,272
12,930,555
12,979,659
13,099,138
11,842,578
2000 277,316
2001 423,005
Defened taxes are provided for the difference between book lives on a
composite method and lax lives computed either on a declining balance
method, a sum-of-the years digits method, or an ACRS method.
(a) Represents adjustments to the retum as filed.
(b) Represents amounts transferred to Acct. 283.
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IFERC FORM NO 2. (12-96)Page 275
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The Respondent provides defered income taxes in this account tor all timing differences between book and tax accounting which
are not direclly related to property. This accounting was approved by the IPUC in Order No. 1 1507. Beginning in 1983, pursuant to
IPUCOrderNo. lTT0l,lheRespondentdoesnotprovidefordefenedStateincometaxesonitsutilityoperations. For1998,the
items on page 277 generated defened tax provisions in this account (see page 26 lA).
(a) Represents ad,ustments to the retum as ftled.
(b) Represents amounts tranfened from Accl. 282.
(c) Represents adjustment to record FASB 1 09.
't. Report the information called for below conceming the
respondents accounting for defened income taxes relating
2. For Other, include deferrals relating to other income and deductions.
Advances in aid of construction
of oas delivered but unbilled to
TOTAL (Acct 283) fiotal of lines 3 thru
FERC FORM NO. 2 (12-96)Page276
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report is:
'1) 'An Original
'2) A Resubmission
)ate of Report Year of Report
9/30/01
ACCUMUIATED DEFERREO INCOME TAXES - OTHER (Account 283) (Continued)
3. Provide ina footnote explanations for pages 276 and 277 .
amounts relating to insignificant 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
redt tircal
CHANGES OURING YEAR
ADJUSTMENTS
Debits Credits
Balance at
End of Year
(kt
Line
No.
Amounts
Debited
(Account 410.2)
lel
Amounts
Credited
(Acrrunt 41 1.2)
/fl
Acct. No.
lol
Amount
rh'l
Acct. No.
1il
Amount
(il
1
2
282.160 (a.b)197.266 (1.027.9691 3
17,380 4
411.110 h 90.999 /428.777\5
n.551.874 6
411.110 (a 0 o17.738\,7
411 1'.t0 h 24,281 (253.4561 8
(35.0001 I
411 1'10 h 305.227 51 2.963 10
|2-0751 11
37.368 12
411 110 (al 30 411 110 (al 704,647 (1.094.437)'t3
12.662 250 14
86.770 15
325.U7 16
17
14.431.831 '18
410.110 h'19.370 121.026 19
411 110 (al 1.472 (97.920)20
400 21
411 110 (al 14!Q2.1A5\22
33.507 23
357 24
(1 1 8.457)25
(1 9.064 26
e8.724)27
653.539 5.600 & 2s3.600 (cl (4.887.267)28
86.600 & 253.600 (c 1.340.354 29.465 4.213.900 29
2.613.168 766.293 9.495.857 30
31
2_613.1 68 766,293 9,495,857 32
33
Description
Advances in aid of construc{ion
Amortization of intangibles
Accrued vacation
Defened compensation plans
Supplemental retirement plan
Post retirement benefi ts
Cost of gas delivered but unbilled
IBNR benelit claims
Unbilled revenue
lncenfve awards
Defened cost on relinanced debt
Refinance costs
Transportation contract settlement
Purchased gas adjustments
Bad debt provisions
Uniform capitalization
Pension accrual
Rebate program
Schedule M Amount
(3s3,429)
8,040
(12,462)
(28s,166)
(7'17,s62)
(/,100)
(s10,602)
1,696,425
10,1 1 1
(6,036)
(66,1 80)
16,766,316
(477,638)
308,865
6,396
11,000
1 5,966.578
Decned rglg:lroyiggq
(1 23,700)
2,814
(4,s61)
(101,208)
(251,286)
(2,485)
(318,71 1)
0
593,749
3,539
(2,113)
(23,164)
0
5,868.211
320,794
108,1 03
2,238
3,850
6.076.270
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tFERC FORM NO. 2 (12-96)Page277
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Name of Respondent
INTERMOIJNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
OTHER REGUI.ATORY LIABILITIES (ACCOUNT 254)
1. Rcport bclolfl the deteils called for conceming other
regulatory liabilities which are created lhrough the
Etemaking actions of regulatory agencies
(and not indudablc in other amounts).
2. For regulatory liabilities being amortized, show
period of amortization in column (a).
3. Minor items (5016 of the Bahnce at End of Year
for Account 254 or amounts less than $250,000.
whichever is l6ss) mav be orouped bv classes.
-ine
{o.
Description and Purpose of
Other Rcgulatory Liabilities
/al
Balance st
Beginning
of Year
,b'l
DFEITS
Credits
te'l
galanc€ at
End of Year
/f)
Account
Crediled
fcl
Amount
Id)
1
2
4
5
6
7
8
I
10
11
12
13
11
't5
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
11
NOT APPLICABLE
45 TOTAL
FERC FORM NO. 2 (12-96)Page278 Next Page is 300
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
'1)'An Original'2) A Resubmission
Date of Report fear of Report
09/30/01
GAS OPEMTING REVENUES (ACCOUNT 4OO)
1 . Report below natural gas operating revenues for
each prescribed account total. The amounts must be
:onsistent with the detailed data on succeeding pages.
2. Revenue in columns (b) and (c) include transition
:osts from uostream Dioelines.
3. Other revenues in columns (0 and (g) include reservation
charges received by the pipeline plus usage charges, less
revenues reflecled in columns (b) through (e). lnclude in
columns (0 and (g) revenues for Accounts 480495.
Line
No.
Title of Account
REVENUES for Transition Costs REVENUES FOR
GRI and ACA
Amount for
Curent Year
(b)
Amount for
Previous Year
(c)
Amount for
Cunent Year
(d)
Amount for
Previous Year
(e)
1 480-484 Sales
2 {85 lntracompany Transfers
3 487 Forfeited Discounls
4 488 Miscellaneous Service Revenues
5 489.'l Revenues from Transpo(ation of Gas
of Others Through Gathering
Facilities
b 489.2 Revenues from Transportation of Gas
of Others Throuqh Transmission
7 489.3 Revenues from Transportation of Gas
of Others throuoh Distribution Facilities
8 489.4 Revenues kom Storinq Gas of Others
o 490 Sales of Prod. Ext. from Natural Gas
10 {91 Revenues from Natural Gas Proc. By
Sthers
11 {92 lncidental Gasoline and Oil Sales
12 493 Rent ftom Gas ProDertv
13 {94 lnterdepartmental Rents
14 {95 Other Gas Revenues
15 Subtotal:
16 {96 (Less) Provision for Rate Refunds
17 TOTAL
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IFERC FORM NO.2 (12-96)Page 300
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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
09/30/01
GAS OPERATING REVENUES (ACCOUNT 400) (Continued)
{. lf increases or decreases from previous year arc 6. Report the revenue from transportation services that
1ot derived from previously reported ftgures, explain are bundled with storage services as transportation
rny inconsistencies in a footnote. service revenue.
5. On Page 108, include information on major changes
Juring the year, new service, and important rate
ncreases or decreases
OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS-
Line
No.
Amount for
Current Year
(f)
Amount for
Previous Year
(o'l
Amount for
Cunent Year
{h)
Amount for
Previous Year
fi)
Amount for
Cunent Year
/il
Amount for
Previous Year
(kt
197.625.766 122.324.279 't97.625.766 122.324.279 26.190.302 22.508.717 1
2
3
6.458.990 4.234.831 6.458.990 4.234.831 4
5
6
10.830.428 11.U4.440 10.830.428 11.344.440 26.064.320 27.076.031
7
8
9
10
11
2.325 (2.325)2.325 e325',,12
13
(1 361 7.886 ('t36'7.886 14
214.917.373 137.909.'t 11 214.917.373 137.909.1 1 1 15
16
214.917.373 137.909.111 214.917.373 137.909.1 1 1 17
FERC FORM NO.2 (12-96)Page 301
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) An Resubmission
Date of Report Year of Report
09/30/01
REVENUES FROM TRANSPORT TION 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 ovemJns must be reported on page 308.
resDondent's svstem)
Line
No.
Rate Schedule and
Zone of Receipt
REVENUES for Transition costs and Takeof-Pav REVENUES FOR GRI and ACA
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
Amount for
Cunent Year
(dl
Amount for
Previous Year
(e)
I
2
3
4
5
b
7
8
o
10
11
12
13
14
15
16
17
't8
19
20
21
22
23
24
25
NOT APPLICABLE
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IFERC FORM NO.2 (12-96)
Page 302
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihis Report ls:
l1)'An Original
12) A Resubmissior
Date of Report Year of Report
09/30/01
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH GATHERING FACILITIES (continued)
3. Other Revenues in columns (f) and (g) indude reservation charges 4. Delivered Dth of gas must not be adjusted for discounting.
received by the pipeline plus usage cfrarges, less revenues refleded
in columns (b) throuoh (e).
OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS
Amount for
Cunent Year
{fl
Amount for
Previous Year
(o)
Amount for
Cunent Year
ft)
Amount for
Previous Year
fi)
Amount for
Cunent Year
fi)
Amount for
Previous Year
(k)
Line
No.
NOT APPLICABLE
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
FERC FORM NO.2 (12-96)Page 303
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report is:
,1)' An Original
'2) A Resubmission
Date of Repor Year of Report
09/30/01
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH TRANSMISSION FACILITIES (ACCOUNT 489.2)
1. Report revenues and Dth o, gas delivered by Zone of Delivery 3. Other Revenues in columns (0 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
lfrespondent does not have separate zones, provide totals by rate transportation and hub services, less revenues reflected
schedule. in columns (b) through (e).
2. Revenues for penalties including penalties for unauthorized
overuns must be reDorted on oaoe 308.
Line
No.
Zone of Delivery,
Rate Schedule
la\
REVENUES for Transition Costs
and Take-or-Pav
REVENUES FOR GRI and ACA
Amount for
Cunent Year
/h\
Amount for
Previous Year
/nl
Amount for
Current Year
(d)
Amount for
Previous Year
(e)
1
2
3
4
5
o
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
NOTAPPLICABLE
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IFERC FORM NO.2 (12-S6)Page 304
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
lhis Report ls:
,1)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/0'l
REVENUES FROM TRANSPORTATION OF GAS OF OTHERS THROUGH TRANSMISSION FACILITIES (CONTINUED)
4. Delivered Dth of gas must not be adjusted for discounting.
5. Each incremental rate schedule and each individually
certificated rate schedule must be seDaratelv reoorted.
6. Where transportation services are bundled with
storage services, report total revenues but only
transportation Dth.
OTHER REVENUES TOTAL OPERATING REVENUE DEKATHERM OF NATUML GAS
Amount for
Cunent Years
(ft
Amount for
Previous Year
/al
Amount for
Cunent Years
/t {t
Amount for
Previous Year
,n
Amount for
Cunent Years
tJ)
Amount for
Previous Year
Ito
Line
No-
NOTAPPLICABLE
1
2
3
4
5
6
7
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11
12
13
14
15
16
17
't8
19
20
21
22
23
24
)q
FERC FORM NO. 2 (12-96)Page 305
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1)' An Original
(2) A Resubmissiol
Date of Report Year Ending
o9/30/01
REVENUES FROM STORING GAS OF OTHER {ACCOUNT 489.4)
1 . Report revenue and Elth o f gas withdrawn from storage by Rate
Schedule and in total.
2. Revenues for penalties including penalties for unauthorized
overuns must be reoorted on oaoe 308.
3. Other revenues in columns (f) anO (g) include reservation
charges, deliverability charges, injection and withdrawal charges,
injec{ion and withdrawal charges, less revenues reflected in
columns (b) throuoh (e).
Line
No.
Rate Schedule
/a'l
REVENUES for Transition Costs
and Take-or-Pay
REVENUES FOR GRI and ACA
Amount for
Cunent Year
/ht
Amount for
Previous Year
1.1
Amount for
Current Year
Id\
Amount for
Previous Year
/el
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
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
Ihis report is:
il)'An Original
'21 A Resubmission
Date of Report Year of Report
09/30/01
REVENUES FROM STORING GAS OF OTHER (ACCOUNT 489.4) (ContinuEd)
t. Dth of gas withdrawn from storage must not be
rdiusied for discountino.
5. \A/here transportation services are bundled with storage services,
report only Oth withdrawn from storage.
OTHER REVENUES TOTAL OPERATING REVENUES DEKATHERM OF NATURAL GAS
Line
No.
Amount for
Cunent Year
/F\\
Amount for
Previous Year
(ol
Amount for
Cunent Year
,hl
Amount for
Previous Year
It)
Amount for
Cunent Year
(J)
Amount for
Previous Year
{K}
NOT APPLICABLE
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
FERC FORM NO. 2 (12-96)Page 307
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
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, prolit
or loss on sales of material and supplies, sales of steam,
water, or eledricity, 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.Desuiption of Transadion
/:l
Revenues
(in dollars)
(h)
1
2
3
4
5
6
7II
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
NOT APPLICABLE
25 TOTAL
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FERC FORM NO.2 (12-96)Page 308 Next page is 317
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Name of Respondent
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Repo(Year of Report
09/30/01
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
lootnotes
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
Current Year
(b)
Amount for
Previous Year
{cl
1 1. PRODUCTIONEXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)
4 B. Natural Gas Produclion
5 B1. Natural Gas Production and Gatherinq
6 Ooeration
7 750 Ooeration Suoervision and enoineerinq
I 751 Production Maos and Records
I T52GasWell Expenses
10 753 Field Lines Expenses
11 754 Field comDressor Station Expenses
't2 755 Field compressor Station Fuel and Power
13 756 Field measurino and Requlatino Station ExDenses
14 757 Purification Exoenses NOT APPLICABLE
15 758 Gas Well Rovalties
16 758 Other Exoenses
17 760 Rents
18 TOTAL Ooeration (Total of line 7 thru 17)
19 Maintenance
20 761 Maintenance suoervision and Enoineerinq
21 762 Maintenance of Structures and imorovements
22 763 Maintenance of Producino Gas Wells
23 764 Maintenance of field Lines
24 765 Maintenance of Field compressor Station Equipment
25 766 Maintenance of Field Measurinq and Reoulatinq Station Equipment
26 767 Maintenance of Purification Equipment
27 768 Maintenance of Drillino and Cleaninq EouiDment
28 769 Maintenance of Other Eouioment
29 TOTAL Maintenance Ootal of lines 20 thru 28)
30 IOTAL Natural Gas Production and Gatherinq (Total of lines 't 8 thru 29)
FERC FORM NO. 2 (12-96)Page 317
Name of Respondent
INTERMOUNTAIN GAS COMPANY
[his Report ls:
il)*AnOriginal'2) A Resubmission
Date of Report Year of Report
09/30/01
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
{a)
Amount for
Cunent Year
{b)
Amount for
Previous Year
{cl
31 82. Products Extraction
32 3oeration
33 770 Ooeration Suoervision and Enoineerinou771 Ooeration Labor
35 772 Gas Shrinkaoe
36 773 Fuel
37 774 Power
38 775 Materials
3q 776 Operation Supplies and Expenses
40 777 Gas Processed by Others
41 778 Rovalties on Products Extracted
42 779 Marketino Exoenses
43 780 Products ourchased for Resale
44 781 Variation in Produc.ts lnventorv
45 (Less) 782 Extracled Producls used bv the Utilitv-Credit NOl APPLICABLE
46 783 Rents
47 TOTAL Operation (Total of lines 33 thru 46)
48 Maintenance
49 784 Maintenance supervision and Enqineerina
50 785 Maintenance of Structures and lmDrovements
51 786 Maintenance of Extraction and Refinino Eouioment
52 787 Maintenance of Pioe Lines
53 788 Maintenance of Extracted oroducts Storaoe Eouioment
54 789 Maintenance of compressor Equipment
55 790 Maintenance of Gas Measurino and Reoulatino Eouioment
56 791 Maintenance of Other Eouipment
q7 TOTAL Maintenance (Total of lines 49 thru 56)
58 TOTAL Products Extraction fiotal of lines 47 and 57)
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IFERC 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
Date of Report Year of Report
09/30/01
GAS OPERATION AND MAINTENANCE EXPENSES {Continued)
Iine
No.
Account
(a)
Amount for
Cunent Year
Ih'l
Amount for
Previous Year
a.)
59 C. Exploration and Development
60 )peration
61 /95 Delay Rentals
62 796 Nonoroductive well Drillino
63 797 Abandoned Leases
&t 798 Other Exoloration
65 TOTAL Exoloration and DeveloDment ffotal of lins 61 thru 64)
66 D. Other Gas Suoolv Exoenses
67 Operation
68 800 Natural Gas well Head Purchases
69 800.1 natural Gas Well head Purchases. lntracomDanv Transfers
70 BO't Natural Gas Field Line Purchases
71 B02 Natural Gas Gasoline Plant Outlet Purchases
72 803 Natural Gas Transmission Line Purchases
73 904 Natural Gas City Gate Purchases 161_136.279 86,742.566
74 304.1 Liquefied natural Gas Purchases
75 305 Other Gas Purchases (18.248.508)'t1.752.996)
76 :Less) 805.1 Purchases Gas cost Adiustments
77 TOTAL Purchased Gas (Total of lines 68 thru 76)142.887.771 74.989.570
78 806 Exchanoe Gas
79 Purchased Gas Exoenses
80 807.1 Well Exoense-Purchased Gas
81 807.2 Operation of Purchased Gas Measurine Stations
82 807.3 Maintenance of Purchased Gas Measurinq Stations
83 807.4 Purchased Gas Calculations Exoenses
84 807.5 Other Purchased Gas Exoenses
85 TOTAL Purchased Gas Exoenses ffotal of lines 80 thru 84)
FERC FORM NO. 2 (12-96)Page 319
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls: lDate of Renort
(1) - An Original I
/2'l A Flacr rhmiceinn
Year of Report
09/30/01
GAS OPEMTION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
/al
Amount for
Current Year
(h\
Amount for
Previous Year
Icl
85 808.1 Gas Withdrawn from Storaoe-Debit 2.647.234 319.797
87 tLess) 808.2 Gas Delivered to Storaqe-Credit (3.506.954)(302.945'
88 309.'l Withdrawals of Liquefield Natural Gas for Processinq-Debit
89 lLess) 809.2 Deliveries of Natural Gas for Processino-Credit
90 3as used in Utilitv Operation-Credit
91 110 Gas Used for comDressor Station Fuel-Credit 0.448\(3.3s1
92 311 Gas Used for Products Extraction-Credit
93 3'12 Gas Used for Other Utilitv Ooerations-Credit G79.329\{55.891
94 TOTAL Gas Used in Utilitv Ooerations-Credit fiotal of lines 91 thru 93)(486.777\$9.242',
95 113 Other Gas Suoolv Exoenses
96 I-OTAL Other Gas Supply Exp. ffotal of lines 77. 78, 85, 86. Thru 89. 94. 95)141.541.273 142.845.381
97 TOTAL Produc{ion Expenses (Total of lines 3, 30, 58. 65. and 96)141.541.213 142.8/.5.381
98 2. NATURAL GAS STOMGE. TERMINALING AND PROCESSING EXPENSES
99 A. Underqround Storaqe Expenses
100 )oeration
101 814 Ooeration Suoervision and Enoineerino
102 815 Maos and Records
103 816 Wells Exoenses
1U 817 Lines Exoense
105 818 comoressor Stalion Exoenses
106 819 Compressor Station Fuel and Power
107 820 Measurinq and Requlatino Slation Exoenses
108 321 Purification Expenses
109 822 Exoloration and Development
110 823 Gas Losses
111 324 Other Expenses
112 325 Storaoe Well Rovalties
113 326 Rents
114 TOTAL Ooeration (Total of lines of 101 thru 1 13)
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tFERC 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
09/30/01
GAS OPEMTION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
115 Maintenance
116 830 Maintenance Suoervision and Enoineerino
117 831 Maintenance of Struc'tures and lmorovements
't 18 832 Maintenance of Reservoirs and Wells
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measurinq and Requlatinq Station Equipment
122 836 Maintenance of Purification Equioment
123 837 Maintenance of Other Eouioment
124 TOTAL Maintenance ffotal of lines 'l 16 thru 123)
125 TOTAL Underqround Storaqe Expenses (Total of lines 114 and 124\
126 B. Other Storaqe Expenses
127 Cperation
128 840 Ooeration Suoervision and Enqineerinq 46,372 33.535
129 341 Ooeration Labor and Exoenses 138,271 1 't0.896
130 342 Rents
131 942.1 Fuel 413.752 20.336
132 942.2Power 59.184 42.680
133 142.3 Gas Losses
134 TOTAL Ooeration (Total of lines 128 thru 133)657,580 207,447
135 Maintenance
136 143.1 Maintenance Suoervision and Enoineerino 15.476 28.809
137 143.2 Maintenance of Struc{ures and lmorovements 't5.990 36.581
138 M3.3 Maintenance of Gas Holders 5.902 799
139 843.4 Maintenance of Purification Equipment 57.626 2.203
'140 843.5 Maintenance of Liquefaclion Equipment 90,788 722
141 843.6 Maintenance of vaporizinq Equipment 20.582 11.422
142 843.7 Maintenance of Comoressor Equioment 35.203 19,415
143 843.8 Maintenance of Measurino and Requlatinq Equipment 1.020
144 843.9 Maintenance of Other Eouioment 1 .163 1.656
145 TOTAL Maintenance (Total of lines 136 thru 144)243.751 102.007
146 TOTAL Other Storaqe Expenses (Total of lines 134 and 145)901,330 309.454
FERC FORM NO.2 (12-96)Page 321
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) ' An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
cAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
/c)
147 C. Liquefied Natural Gas Teminalinq and Processinq Expenses
148 Operatino
149 M4.1 Ooeration Suoervision and Enqineerino
150 9/t4.2 LNG Processino Terminal Labor and Expenses
151 844.3 Liquefaclion Processinq Labor and Exoenses
152 844.4 Liouefaction Transoortation Labor and Exoenses
153 844.5 Measurino and Reoulatino Labor and Exoenses
154 844-6 Comoressor Station Labor and Exoenses
'155 344.7 communication Svstem Expenses
156 344.8 System control and Load dispatchinq
157 M5.1 Fuel
158 145.2 Power
159 345.3 Rents
160 345.4 Demurraoe Charoes
161 :less) 845.5 Wharfaoe Receiots-Credit
162 M5.6 Precessino liouefield or Vaoorized Gas bv Others
163 M6.1 Gas Losses
lAn 346.2 Other Expenses
165 TOTAL Ooeration (Total of lines 149 thru 164)
166 Maintenance
167 847.1 Maintenance Suoervision and Enoineerino
168 847.2 Maintenance of Structures and lmorovements
169 847.3 Maintenance of LNG Processino Termian Eouioment
170 847.4 Maintenance of LNG Transoortation Eouioment
171 847.5 Maintenance of Measurino and Reoulatino Eouioment
172 847.6 Maintenance of comoressor Station Eouioment
173 847.7 Maintenance of communication Eouioment
174 847.8 Maintenance of Other Eouioment
175 TOTAL Maintenance (Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminalinq and Proc Exp (Total of lines 165 and 75)
17?TOTAL Natural Gas Storaqe ffotal of lines 125. 146. and 176)901.330 309,454
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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
1?\ A Fleer rhmiscinn
)ate of Report Year of Report
09/30/01
GAS OPEMTION AND MAINTENANCE EXPENSES (Continued)
!ine
No.
Account
tal
Amount for
Cunent Year
/h\
Amount for
Previous Year
/c\
178 3. TRANSMISSION EXPENSES
179 Ooeratino
180 850 Ooeration suoervision and enoineerino 62,605 63,125
18't 851 svstem control and Load disoatchino 1'.t2.637 110,676
182 852 communication svstem Exoenses 17.714 24.546
183 853 compressor Station Labor and Expenses 75.1 80 81.430
184 854 Gas for Comoressor Station fuel 7.448 3.351
185 355 Oher Fuel and Power for Compressor Stations
186 856 Mains Exoenses 42,469 51,793
187 857 Measurino and Reoulatino Station Exoenses
188 858 Transmission and comoresion of Gas bv Others
189 359 Other Expenses
190 860 Rents
191 TOTAL Operation fiotal of lines '180 thru 190)318.053 33/..921
192 Maintenance
193 361 Maintenance Suoervision andenqineerinq
194 362 Maintenance of Struc'tures and lmorovements
195 363 Maintenance of Mains 38.611 18.O74
195 364 Maintenance of compressor Station Equipment 434 19,13'l
't97 165 Maintenance of Measurinq and Requlatino Station Equipment
198 866 Maintenance of cpmmunication Equipment 155.402 142 8A9
199 867 Maintenance of Other Eouioment
200 TOTAL Maintenance (Total of lines 193 thru 199)194.447 180.054
201 TOTAL Transmission Exoenses fiotal of lines 191 and 200)512.500 514.975
202 4. DISTRIBUTION EXPENSES
203 Ooeration
204 870 Operation Suoervision and Enqineerinq 1.792j04 't .763,1 78
205 871 Distribution Load disoatchinq
206 372 Comoressor Station Labor and Exoenses
207 873 Comoressor Station Fuel and Power
FERC FORM NO. 2 (12-96)Page 323
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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
' 09/30/01
GAS OPERATION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
1a)
Amount for
Current Year
/h\
Amount for
Previous Year
208 374 Mains and services Exoenses 1 .039.1 95 't.031.238
209 875 Measurino and Reoulatino Station Exoenses-General 51.581 63_710
210 876 Measurinq and Reoulatina Station ExoensesJndustrial 1,104 1,149
211 877 Measurino and Reoulatino Station ExDenses-Citv Gas Check Station
212 378 Meter and House Reoulator Exoenses 475.325 471,954
213 379 Customer lnstallations Expenses 2.724.573 2.606.836
214 880 Other Expenses 508.860 510.637
215 881 Rents 165,285 155.861
216 TOTAL Ooeration fiotal of lines 204 thru 215)6.768.027 6_631 .136
217 Maintenance
218 885 Maintenance Suoervision and Enoineerino 65.048 67,252
219 886 Maintenance of Struc{ures and lmorovements
220 387 Maintenance of Mains 713,2U 675.3s8
221 388 Maintenance of Comoressor Station Eouioment
222 889 Maintenance of Measurino and Reoulatino Station Eouioment-General 106.984 149.088
223 890 Maintenance of Meas. And Req. Station Equioment-lndustrial 322,402 280.865
224 891 Maintenance of Meas. And Req. Station Equio-Citv Gate Check Station
225 892 Maintenance of Services 628.977 5'.\2.410
226 893 Maintenance of Meters and House Reoulators 287.159 225.525
227 894 Maintenance of Other Eouioment
224 TOTAL Maintenance (Total of lines 218 thru 227\2.123_804 1 .910.498
229 TOTAL Distribution Expenses (Total of lines 216 and 2281 8.89't _831 8.54t.634
230 5. CUSTOMERACCOUNTS EXPENSES
231 Ooeration
232 901 Suoervision 58.923 57.529
233 902 Meter Readinq Expenses 't.376.108 1.308.265
234 903 Customer Records and collection Expenses 3.'t58.033 2,900,709
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
oq/30/ol
GAS OPEMTION AND MAINTENANCE EXPENSES (Continued)
Line
No.
Account
(a)
Amount for
Cunent Year
(h'r
Amount for
Previous Year
/el
235 904 Uncolleclible Accounts 2.396.837 817.678
236 105 Miscellaneous Customer Accounts Expenses
237 TOTAL Customer Accounts ExDenses (Total of lines 232 thru 236)6,989,902 5.410.743
238 6. CUSTOMER SERVICE AND INFORIUATION EXPENSES
239 Coeration
240 107 Supervision 57
241 108 Customer Assistance Expenses 93.917 143_677
242 109 lnformational and lnstructional Expenses
243 ]10 Miscellaneous customer Service and lnformational Expenses
244 I-OTAL Customer Service and lnformation Expenses fiotal of lines 240 thru 243)93,917 143.734
245 7. SALES EXPENSES
246 Coerations
247 91 1 Suoervision
248 )12 Demonstratinq and Sellino Expenses 1.476.270 1.572.391
249 913 Advertisinq Exoenses 244.208 310.026
250 916 Miscellaneous Sales ExDenses
251 TOTAL Sales Exoenses ffotal of lines 247 thru 250)1.720.478 1.882.417
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 6.10't 464 5.091 .951
255 921 Office Supplies and Expenses 2,529,236 2.270.000
256 [Less) 922 Administrative ExDenses Transferred-Credil (275.819:(1 99.225)
257 923 Outside Services Emploved 't.359,570 984.737
258 924 Prooertv lnsurance 162.854 125.889
259 925 lniuries and Damaoes 452.212 590.019
250 126 Fmnlavca Fensians and Ranefiis 4.590.970 4.702.231
261 927 Franchise Reouirements
262 928 Requlatorv Commission Expenses 401,581 329,987
263 iLess) 929 Duolicate charoes-Credit
2U ]30.1 General Advertisino Exoenses
265 130.2 Miscellaneous General Exoenses 448.655 276.774
266 131 Rents
267 TOTAL Operation (Total of lines 254 thru 266)15.870.724 14.172.363
268 Vlaintenance
269 135 Maintenance of General Plant 5.539 10,738
270 TOTAL Administrative and General Expenses ffotal of lines 267 and 269)15.876.2U 1 4.1 83.1 01
271 I'OTAL Gas O&M Exoenses (Total of lines 97.177.201.229.237.244.251.and270'176.527.496 173.4il.578
FERC FORM NO. 2 (12-96)Page 325
Next page is 328
\AME OF RESPONDENT
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1) * An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
EXCHANGE AND IMBAI-ANCE TMNSACTIONS
I . Report below details by zone and rate schedule concerning 2. lf respondent does not have separate
the gas quantities and related dollar amount of imbalances zones, provide totals by rate schedule.
associated with system balancing and no-notice service. Also, Minor excfiange transactions (less than
report certificated natural gas exchange transactions during the 100,000 Dth) may be grouped.
year. Provide subtotals for imbalance and no-notice quantities
for exchanoes.
Line
No.
ZonelRate Schedule
(a)
Gas Received
frnm Olhcre
Gas Delivered
lo Others
Amount
(b)
Dth
lc)
Amount
(d)
Dth
(el
1
2
3
4
5
6
7
8
9
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
NOTAPPLICABLE
25
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IFERC FORM NO. 2 (12-96)Page 328
Next Page 331
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Name of Respondent
lntermountain Gas Comoanv
This Report ls:
(l)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
GAS USED IN UTILITY OPEMTIONS
1. Report velow details of credits during the year to Accounts 8'10
811. and E12.
2. ll any natural gas was used by the respondent for
which a charge was not made to the appropriate
operating expense or other ac@unt. List separately in
column (c) the Dth of gas used, omitting entries in
column (d).
-ine
tlo.
Purpose of Which Gas Was Used
Account
Charged
{b)
Natural Gas Manufac{ured Gas
Gas Used
Dth
(c)
Amount
of
Credit
(d)
Gas Used
Dth
lel
Amount
ol
Credit
rfl
I 810 Gas used for Compressor
Station Fuel - Cr 854 2.054 7.448
2 811 Gas used for Produc{s
Extrac{lon - Cr
3 Gas Shrinkage and Other Usage
in Respondent's Own Proc.
4 Gas Shrinkage, Etc. for Respondent's
Gas Processed by Others
5 812 Gas used for Other util. Oprs - Cr
(Rpt sep. for each prin. use. Group
minor uses)
6
7 Fuel - Storaoe Dlant ooerations u2 105.457 413.752
8 Other Exoenses 880 7,006 24.160
9 Office Suoolies and Exoense 921 10.435 40.757
10 Operation Suoervision & Enoineerinq 870 196 660
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 125,148 479,329
Page 331FERC FORM NO.2 (12-96)
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report is:
(1) ' An Original
(2) A Resubmissior
Date of Report Year of Report
09/30/01
TMNSMISSION ANO COMPRESSION OF GAS BY OTHERS (ACCOUNT 858)
1. Report below details conceming gas transported or
compressed for respondent by others equalling more than
1,000,000 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 column (c) amounts paid
as transition costs to an upstream pipeline.
2. ln column (a) give name of companies, points
ofdelivery and receipt ofgas. 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
(a)(h'l
Amount of Payment
(in dollars)
{c)
Dth of Gas Delivered
{d)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2',!
22
23
24
NOT APPLICABLE
25 rOTAL
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IFERC FORM NO.2 (12-96)Page 332 Next page is 334
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
lhis Report ls:
:1) ' An Original
'21 A Resubmission
Date of Report Year of Report
09/30/01
OTHER GAS SUPPLY EXPENSES {Account 813)
1. Report other gas supply expenses by desoiptive tiUes that cleady
indicate the nature of such expenses. Show maintenance expenses,
revaluation of monthly encroachments recorded in Account 117.4,
and losses on settlements of imbalances and gas losses not associated with
storage separately. lndicate the funclional 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
I
9
t0
11
12
13
14
15
16
17
18
't9
20
21
22
23
24
NOTAPPLICABLE
25 TOTAL
FERC FORM NO.2 (12-96)PAGE 334
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:'1)'An Original
'2) A Resubmission
Date Of Report Year of Report
09/30/01
MISCELI.ANEOUS GENERAL EXPENSES (Account 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
/.1
Amount
(in dollars)
(b)
1 lndustry association dues 42.362
2 ExDerimental and oeneral 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 ol such items. Amounts of less than $5,000
may be grouped by classes if the number of items so grouped is shown)
5 Direc{ors' fees. retirement. and exDenses 380,607
6 Chamber of Commerce dues and related expenses 21.726
7 Commitment fees 3,785
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12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 448,480
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IFERC FORM NO.2 (12-96)Page 335
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1. Report in Section A the amounts of depreciation expense, depletion
and amortization for the accounts indicated and classified
according to the plant functional groups shown.
2. Repod in Seciion B, column (b) all depreciable or amortizable
2. Report in Section B, column (b) all depreciable or amortizable
plant balances to which rates are applied and show a composi
total. (lf more desirable, report by plant account, suba@ount o
funciional classifications other than those pre-printed in column
(a). lndicate in a footnote the manner in which column (b) bala
are obtained.
This Report ls:
(1)'An Original
DEPRECIATION,404.1 .404.2.404
Sedion A. Summarv of and Amortization
Depreciation
Expense
(Account 403)
Depletion of Produo
ing Natural Gas Land
and Land Rights
(Account 404.1)
Amortization of
Underground Storage
Land and Land Rights
(Account 404.2)
Base load LNG terminating and
I 1 .796.151
FERC FORM NO.2 (12-96)Page 336
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Repo( ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PI-{NT ( Accounts 403, 404.1,404.2,404.3, 405)
(Except Amortization of Acquisition Adiustments) (Continued)
lf aveage balances are used, state the method of averaging used.
For column (c) report available information for each plant funclional
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-produclion 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.
Sedion A. Summarv of Deoreciation. Depletion. and Amortization Charqes
Amortization of Other
Limited-Term
Gas Plant
(Account 404.3)
1e)
Amortization of Other
Gas Plant
(Account 405)
Tfl
Total
(o)
Functional Classifi cation
Ial
Line
No.
26,033 26,033 lntanoible olant 1
0 Produclion olant. manufaciured oas 2
Production and gathering plant,
natural qas
3
0 Produds extraction plant 4
0 Underqround qas storaqe Dlant 5
81.678 Other storaoe olant 6
Base load LNG terminating and
nrocnssina nlant
7
1,',t76,237 Transmission olant 8
8,696,508 Diskibution plant o
1,8r''1,729 General plant 't0
0 Common plant-qas 11
26,033 11.822.1U TOTAL 12
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IFERC FORM NO.2 (12-96)Page 337
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Name of Respondenl
INTERMOUNTAIN GAS COMPANY
lhis Report ls:
i1) 'An Original
'2) A Resubmission
Date Of Reporl Year of Report
09/30/01
DEPRECIATION. DEPLETION. AND AMORTIZATION OF GAS PI-{NT (Continued)
1. Add rows as necessary to completely report all data. Number the
additional rows in sequence as 2.01. 2.02,3.01,3.02, etc.
Section B. Fac{ors Used in Estimatino Deoreciation Charoes
Line
No.Funclional Classification
(a)
Depreciation
Plant Base
(thousands)
(h\
Applied
Depr. Rate(s)
(Percent)
Ic)
1 Production and Gathering Plant
2 Offshore
3 Onshore
4 Underground Gas Storage Plant
5 Transmission Plant
6 Offshore
7 Onshore
8 General Plant
9
10
'tl
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, 1997 to September 30, 1998.
FERC FORM NO.2 (12-96)Page 338 Next Page is 340
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
PARTICULARS CONCERNING CERTAIN INCOME DEOUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order
given, for the respective income deduction and interest
charges accounts.
(a) Miscellaneous Amortization (Account 425)-
Oescribe the nature of items included in this account,
the contra account charged, the total amortization
charges for the year, and lhe period of amorlization.
(b) Miscellaneous lncome Deductions-Report the
nature, payee, and amount of other income deductions
,or the year as required by Accounts 426.1, Donations;
426.2,Lite 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 ofless than $250,000 may
be grouped by classes within the above accounts.
(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 incuned
during the year.
(d) Other lnterest Expense (Account 431)-Report parti-
culars (details) including the amount and interest rate for
other interest charoes incuned durino the vear.
Line
No-
Item
l^\
Amount
/ht
1
2
3
4
5
6
7
E
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
5l
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 deductions
All under $250,000
Account 431
Customer deposits - interest rale'. 3o/o
Level pay balances - interest rale'. 4o/o
Short-term bank loans - interest rate: prime rate
Defened compensation for Board of Directors - interest rate: prime rate
Defened Compensation for Executives & Key Managers - interest rate:
Defened gas interest income
Miscellaneous
pnme
191,798
191,798
5,987
12,637
13,958
60,965
1,009,667
95,908
190,251
(1,657,015
2.660
(283.s961
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IFERC FORM NO.2 (12-96)
Page 340
Next page is 350
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\,lame of Respondent
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
1r\ A Aacr rhmiccian
Date of Report Year of Report
09/30/01
REGULATORY COMMISSION EXPENSES (Account 928)
1. Report belo\,\, details of regulatory commission expenses incurred
during the cunent year (or in previous years, if being amortized)
relating to formal cases before a regulatory body, or cases in
qrhiah crrah . h^r{v rMe 6 har+w
2. ln column (b) and (c), indicate whether the expenses
were asgessed by a regulatory body or were otherwise
incuned by ihe utilig.
Line
No.
Description
( Fumish name of regulatory commission or body
the docket number, and a description of the case.)
l^l
Assessed by
Regulatory
Commission
thl
Expenses
of
Utility
Total
Expenses
to Date
I.ll
Defened in
Account 182.3
at Beginning
of Year
te)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
t6
17
't8
19
20
21
22
23
,A
ldaho Public Utilities Commission
IPUC - annual fee (Contra account charged 165.090)Yes
No 12.153 12,153
25 rOTAL
FERC FORM NO. 2 (12-96)Page 350
Name of Respondent
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
(2.l A Resuhmission
Date of Report Year of Report
os/30/01
3. Show in column (k) any expenses incurred in prior years that are 5. List in column (0, (g), and (h) expenses incuned
being amortized. List in column (a) the period of amortization. during year which were charges cunently to income,
4. ldentiry separately all annual charge adjustments (ACA). plant, or other accounts.
6. Minor items (less than $250,000) may be
qrouoed.
DURING AMORTIZED DURING YEAR
Defened in
Account 162.3
End ofYear
/t'l
Line
No.
CHARGED CURRENTLY TO Oefened to
Account
1E2.3
In
Contra
Account
/il
Amounl
tkl
Department
Ifl
Account No.
/dl
Amounl
/h\
Gas
Gas
401.928
401.928
389,428
12.153
1
2
3
4
5
6
7
8
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11
12
13
't4
15
16
't7
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21
22
23
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FERC FORM NO. 2 (12-s6)Page 351 Next page is 354
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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
columns provided. ln determining this segregation of sala-
ries and wages originally charged to clearing accounts, a
method of approximation giving substantially conect results
results may be used.
When reporting detail of other accounts,enter as many rows
numbered with 74.01.74
This Report ls:
(1)'An Original
DISTRIBUTION OF SALARIES AND WAGES
TOTAL Ooeration (Total of lines 3 thru
TOTAL Maint. fTotal of lines '12 thru
Production fTotal of lines 3 and 1
otal of lines 4 and 1
Distribution (Total of lines 5 and
and General (Total of lines 9 and 1
TOTAL Ooer. and Maint. fiotal of lines 18 thru
TOTAL Ooeration (Total of lines 28 thru
TOTAL Maint. (Total of lines 40 thru
FERC FORM NO.2 (12-96)PAGE 354
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) t An Original
(2) A Resubmission
Date of Repol Year of Report
09/30/01
DISTRIBUTION OF SALARIES AND WAGES
LINE
NO,
Classification
(a)
Direct Payroll
Distribution
for Clearing
Accounts
{b)
Allocation of
Payroll Charge<
for Clearing
lAccounts I{c) I
Total
td)
48 r Grc /(16nlinile.l'l r
49 fotal ODeration and Maintenance
50 Production-Manufactured Gas (Lines 28 and 40)
51 Produc{ion-Natural Gas (lncludino Exol and Dev.) (lines 29 and 41
52 Other Gas Supply (Lines 30 and 42)
53 Storaoe. LNG Terminalino and Processino (Lines 31 and 42)144.720
54 Transmission (Lines 32 and 44)405,329
55 Distribution (Lines 33 and 45)5.991.964
56 Customer Accounts (Line 34)3.260,958
57 Customer Service and lnformational (Line 35)904.664
58 Sales (Line 36)1.193.751
59 Administrative and General (Lines 37 and 46)4.125.481
60 ' Other Utilitv Deoartments '
61 Coeration and Maintenance
62 TOTAL All Utilitv Deot. (Total of lines 25. 59. and 61)4.125.481
63 't tilitv Plant'
64 3onstruction (By Utility Departments)
65 Electric Plant
66 Gas Plant 531,286
67 Other Same
68 TOTAL Construction (Total of lines 65 thru 67)531.286 AS
69 )lant Removal {Bv Utilitv Deoarlments)
70 Electric Plant (b)
7'l Gas Plant 49.987
72 Other
73 TOTAL Plant Removal (Total of lines 70 thru 72)49.987
74 Other Accounts (Soecifv)
74.O',l
74.02 lntercomDanv accounts receivable:8S_554
74.O3
74.O4
74.O5
74.06
74.07
74.08
74.O9
74.1 Other:
74.11
74.12 Non-utilitv oDeration & maintenance 42
74.13 Work authorization 324,058
74.14 M&Sstoreskeeper 144.675
74.15
74.16 468.775
74.17
74.18
74.19
75 TOTAL Other Accounts 558.329
76 TOTAL SALARIES AND WAGES 17.166.469
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FERC FORM NO.2 (12-96)Page 355 Next Page is 357
T
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
(21 A Resubmission
Date of Report Year of Report
nqrln/ol
CHARGES FOR OUTSIDE PROFESSIONAL AND OTHER CONSULTATIVE SERVICES
1. Rcport the information specmcd b€low tor all cfarges made during lhe year organization of any kind, or individual (olher than for services as any employee or ,or payments
construction, engineering, rrseardt, tinancial, yaluation, legal, accounting, Certain Civic, Political 8nd Related Adivities.
pnrcfiasing, adverlising, labor rclations, and public relations, rcndcred for (a) Name of person or organizdion redering s€rvices.
the rEpondent under writlen or oral ariangement, for saich aggrsgate (b) Designate associatcd companies wilh an asterisk in column (b).
oavmcnts v/ere madc durino lhe vrar lo anv corDoration. DartneBhio.
Line
No.
Descdption
1'\lh)
Amount (in dolla6)
Icl
Account Charged
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
2E
29
30
31
32
33
34
?(
Name and Address of Person or Oroanization Renderino Service Descriotion of Service
IKON OFFICE SOLUTIONS - Copy and mail services
DAS-CO of ldaho - Construclion services
DAVCO Services lnc - Construction services
Dresser-Rand - Repairs
Eureka Construction & Excavating - Construc{ion services
l(/ lnc - Construciion services
Mels Locating Co - Line locating
322,098
4,383,670
1,400,895
467,757
1,136,732
1,003,359.67
308,1 10.00
401.923
107.956
1 07.956
107.557
107.956
107.956
401.870
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FERC FORM NO.2 (12-96)Page 357 Next page is 508
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
(2) An Resubmission
Date Of Report Year of Report
09/30/01
COMPRESSOR STATIONS
1. Report below details conceming compressor stations. Use the
follovving subheadings: field compressor stations, producis
e)draclion compressor stations, underground storage compressor
stations, transmission compressor stations, distribution
compressor stations, and other compressor stations.
2. For column (a), indicate the produciion areas where such stations
are used. Group relatively small field compressor stations by produdion
areas. Show the number of stations grouped. ldentiff any station held under
a title other than full ownership. State in a footnote the name of owner or
cGowner, the nature of respondent's title, and percent of ownership
if iointlv owned.
Line
No.
Name of Station and Location
Number of Units
al Station
/h'l
Certificate
Horsepower for
Each Station
Plant
Cost
{rt)
1
2
3
4
5
6
7
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11
't2
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 oI Respondent
INTERMOUNTAIN GAS COMPANY
l-his Report ls:
l'l)'An Original
12) An Resubmission
Date of Report Year of Report
09/30/01
COMPRESSOR STATIONS (Continued)
Designate any station that was not operated during the
past year. State in a footnote whether the book cost of
sucfi station has been retired in the books of account, or
what disposition of the station and its book cosl 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 eactr
such unit, and the date each such unit was placed in operation.
3. For column (e), include the type of fuel or power, if
other than natural gas and the other fuel or power.
Ercenses (ExceDt deoreciation and taxes)
Gas for
Compressor
Fuel in Dth
/dl
Operation Data
Une
No.
Fuel or Power
Ie)
Other
Tfl
Total Compressor
Hours of Operation
During Year
(h)
No of Compressors
Operated at Time
of Station Peak
/t)
Date
of
Station
Peak
lil
7.448 75,180 2,OU 476 Feb.9,2001
1
2
3
4
5
6
7
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12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
FERC FORM NO.2 (12-96)Page 509 Next Page is 512
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) - An Original
(2) A Resubmission
Date of Report Year of Report
09/30/01
GAS STORAGE PROJECTS
Reoort ini cctions and withdrawals of qas for all storaqe Droiects used bv resDondent.
Line
No.
llem
12\
Gas Belonging to
Respondent
(Dth)
/hl
Gas Belonging to
Others
(Drh)
(c)
Total
Amount
(d)
STORAGE OPERATIONS (IN Dth)
1 Gas Delivered to Storaqe
2 Oc{ober
3 November
4 December 13_829 13.829
5 January
6 :ebruary
7 Vlarch
8 {Dril
I Vlav 169.499 169,499
10 June 203.432 203.432
1 July 179.377 179.377
12 {uoust 213,019 213.019
13 September 204,315 204.315
14 Total (Enter Total of Lines 2 Thru 't 3)983,471 c 983.471
15 3as Withdra Sloraoe
16 f,clober 7.985 7.985
17 November 47.973 47.973
18 December 214.218 214.218
19 January 197.351 197.351
20 Februarv 539.873 539.873
21 March 215.145 215.145
22 April 6,883 6.883
23 l\rlay 11,660 11,660
24 June 2,945 2,945
25 July 726 726
26 August 291 291
27 September
28 Total (Enter Total of Lines '16 Thru 27)1,245,050 (1.245,050
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FERC FORM NO.2 (12-96)Page 512
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhis Report ls:
il)'An Original
'2) A Resubmission
Date of Report Year of Report
09/30/01
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. lf quantity is converted from Mcf to Dth, provide
conversion factor in a footnote.
Line
No.
Item
(a)
Total
Amount
STORAGE OPERATIONS
1 Top or Workinq Gas End of Year 11.600.552
2 Cushion Gas (lncludinq Native Gas)23,600
3 Total Gas in Reservoir (Total of Line 1 and 2)11,624,152
4 Certificated Storaoe Caoacitv
5 Number of lniection - Withdrawal Wells
6 Number of Observation Wells
7 Maximum Day's Withdrawal from Storaqe 120,890
8 Date of Maximum Day's Withdrawal Jan. 29. 2001
9 LNG Terminal Comoanies (in Dth)
10 Number ofTanks
11 Capacity of Tanks
12 LNG Volume
13 Received at "Shio Rail"Received at "Ship Rail"
14 Transferred To Tanks
15 Withdrawn from Tanks
16 "Boil Off'Vaporization Loss
' Respondent owns and operates and LNG storage facility located near Nampa, ldaho
and contracts for the use of a LNG facility owned and operated by
Pipeline - West located near Plymouth, Washington.
FERC FORM NO.2 (12-96)Page 513
Name of Respondent
INTERMOUNTAIN GAS COMPANY
lhis Report ls:
i1)'An Original'2) A Resubmission
)ate of Report Year of Report
09/30/01
TMNSMISSION 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 sucfi lines with an asterisk, in column (b) and
in a footnote state lhe name of owner, or co-owner, nature of
respondent's title, and percent ownership if iointly owned.
3. Report separately any line that was not operated during the past
year. Enter in a footnote the details and state whether the 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 @sts are
contemplated.
4. Report the number of miles of pipe to one decimal point.
Line
No.
Designation (ldentifi cation) of Line
or Group of Lines
(al Ih)
Total Miles of
Pipe
(c)
1
2
3
4
5
6
7
8
o
t0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
IDAHO:
Transmission lines (includes inigation mains)
Distribution and service lines
688.8
8,152.8
TOTAL 8.841.6
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tFERC FORM NO.2 (12-96)Page 514 Next page is 518
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\,lame of Respondent
NTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmissior
Oate of Report Year of Report
09/30/01
TRANSMISSION SYSTEM PEAK DELIVERIES
1. Report below that total transmission system deliveries of gas (in DThe season's peak normally will be reached before the due date of this report,
excluding deliveries to storage, for lhe period of system peak deliveriApril 30, which permits inclusion of the peak information required on this page.
indicated below, during the 12 months embracing the heating seasonAdd rows as necessary to teport all data. Number additional rows 6.01, 6.02, etc.
overlaDDino the vea/s end for which this report is submitted.
Line
No.
Description
fa)
Oth of Gas
Delivered to
lnteBtate Pipelines
rbl
Dth of Gas
Delivered to
Others
lcl
Total
(b) + (c)
/d'l
Egyigfii,#.itiir$:;aj::13::rir:r'"'ri'I.lrlxtl:iil:':r::r::rr'r',:rii:)rriii
2 y'olumes of Gas Transported
3 \,lo-Notice Transportation
4 Jlher Firm Transoorletion 224,202
5 nterruotible Transoortation
6 fther (Describe)
6.01
7 TOTAL 224.202
I y'olumes of oas Wthdrawn form Storaoe under Storage Contracts
9 Vo-Notice Storaoe
't0 )ther Firm Storaqe 50.382
11 nterruotible Storaoe
12 Other (Describe)
12.01
13 TOTAL 50,382
14 Other Ooerational Activities
15 Gas Wthdrawn from Storaoe for Svstem Ooerations
't6 Reduction in Line Pack
17 Other (Describe)
18 TOTAL 274.584
19 SECTION B: CoNSECUTIVE THREE-DAY PEAK OELIVERIES
20 Dates:l i i,l :27;00.,:1.28.00:1f.29.00
21 y'olumes of Gas Transoorted
22 No-Notice Transoortation
23 Cther fi rm TransDortation 705.447
24 nterruoUble Transoortation
25 Sther (Describe)
25.01 705.447
26 TOTAL
27 y'olumes of oas Wthdrawn form Storaqe under Storage Contracts
28 No-Notice Storaoe
29 Jther Firm Sloraoe 1 10.946
30 nterruotible Storaoe
31 Sther (Oescribe)
32 rOTAL 1 1 0,946
33 Cther Operauonal Activities
34 3as Wthdrawn from Storaqe for Svstem Operations
35 Reduction in Line Pack
36 f,ther (Describe)
37 rOTAL 816.393
FERC FORM NO.2 (12-96)Page 518
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) 'An Original
[2) A Resubmission
)ate of Report Year of Report
09/30/01
AUXILIARY PEAKING FACILITIES
1 . Report below auxiliary facilities of the respondent for meeting seasonal
peak demands on the respondent's system, such as underground storage
projects, liquefied petroleum gas installations, gas liquefac{ion plants, oil
gas sets, etc.
2. For column (c) , for underground storage projects, report the delivery
capacity on February 1 of the heating season overlapping the year-end
for which this report is submitted. For other facilities. report the raled
maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant
used jointly with another facility on the basis of predominant use, unless the
auxiliary peaking facility is a separate plant as contemplated by general
instruction 12 of the Uniform System of Accounts.
Line
No.
Location of
Facility
(a)
Type of Facility aximum Daily
Delivery Capacity of
Facility Dth
Cost
of
Facility
(in dollars)
Idl
Was Facility Operated
on Day of Highest
Transmission Peak
Deliverv?
Yes
/a'l
No
(f)
't
2
3
4
5
6
7
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10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25
2G
27
28
29
30
Nampa, ldaho
NW1/4 Sec.31
T4N RlW. BM
Plymouth,
Washington
Liquefied natural
gas
Liquetied natural
gas
600,000 7,756.528 X
720.000
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.
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tFERC 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
09/30/01
GAS ACCOUNT. NATURAL 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
minure 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
quantiues are listed.
5. lf lhe 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 lhat
the reporting pipeline transported or sold through its local
distribution facilities or intrastate tacilities and which the
reportino pioeline received throuoh oatherino facilities or
or intrastate facilities, but not through any of the intrastate
the intrastate portion ofthe reporting pipeline and, (3) the
gathering line quantities which were not destined for interstate
market or which were not transported through any intrastate
portion of the reporting pipeline.
7. Also indicate by footnote (1 ) the system supply quantities
of gas which are stored by the reporting pipeline during lhe
reporting year and also reported as sales, transportation
and compression volumes by the reporting pipeline during the
same reporting yeat, (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 totial sales
figure and the company's total transportation figure. Add
additional rows as necessary to report all data, numbered 14.01,
14.02, etc.
01 NAME OF SYSTEM
Line
No.
Item Ref.
Page No.
(b)(a)
Amount of Dth
(c)
2 GAS RECEIVED
3 Gas Purchases {Accounts 800-805)26.509.369
4 Gas of Olhers Received for Gatherino (Account 489.1)303
5 Gas of Others for Transmission (Account 489.2)305
6 Gas of Others Received for distribution (Account 489.3)301
7 Gas of Othec Received ,or Contract Storaqe (Account 489.4)307
8 Exchanged Gas received from Others (Account 806)328
I Gas Received as lmbalances (Account 806)328
l0 Receiots of Resoondent's Gas Transoorted bv Others (Account 858)332
l1 Other Gas withdrawn from Storaoe (Exolain)
12 Gas Received from shioDers as comoressor Station Fuel
13 Gas Received from Shiooers as Lost and Unaccounted for
14 Other Receiots (Soecifv) Cltv Gate not under FERC rate schedule 25.417.447
't5 Total Receiots (Total of lines 4 thru 14?)51.926.816
16 GAS DELIVERED
17 Gas Sales (Accounts 480-484)51.454.622
18 Deliveries of Gas Gathered tor Others (Account 489.'l 303
19 Deliveries of Gas Transported for Others (Account 489.2)305
20 Deliveries of Gas Distributed for Others (Account 489-3)301
21 Deliveries of Contracl Storaoe Gas (Account 489.4)307
22 Exchanoed Gas received from Others (Account 806)328
23 sas Delivered as lmbalances (Account 806)328
24 f,eliveries of Gas to Others for Transoortation (Account 858)332
25 f,ther Gas Delivered to Storaoe (ExDlain)983.472
26 3as Used for compressor Station Fuel 509 125.148
27 Jther Deliveries (Soecitul 16.766
28 Tolal f)eliveries (Tolal of lines 17 lhil 27?\52,580,008
29 GAS UNACCOUNTED FOR
30 )roduction Svstems Losses
31 3atherino system Losses
32 Transmission Svstem Losses
33 fistribution Svstem Losses (400.000)
34 Storaoe Svstem Losses 253 191
35 f,ther Losses (SDecifv)
36 fotal Unaccounted For (Total of lines 30 thru 35)1 46.809)
37 fotal Deliveries & Unaccounted for (Total of lines 28 and 36)52.433.199
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FERC FORM NO. 2 (12-96)Page 520 Next page is 522
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1)'An Original
(2) A Resubmission
)ate of Report Year of Report
09/30/01
SYSTEM MAPS
1. Furnish five copies of a system map (One with each filed copy of this (h) Normal direction of gas flow (indicatecl by arrows).
report) of the facilities operated by the respondent for the production, (i) Size of pipe.
gathering, transportation, and sale of natural gas. New maps need not O Location of products extraction plants, stabilization plants,
be fumished if no important change has occurred in the facilities purification plants, recycling areas, etc.
operated by the respondent since the date of the maps furnished O Location of products extraction plants, stabilization plants,
with a previous yeafs annual report. ll however, maps are not purification plants, recycling areas, etc.
fumished for this reason, reference should be made in the space (k) Principal communities receiving service through the respondents
below to the yea/s annual report with which the maps were furnished. pipeline.
2. lndicate the following information on the maps: 3. ln addition, show on each map; graphic scale of the map; date of the
(a) Transmission lines. facts the map purports to show; a legend giving all symbols and
(b) lncremental facilities abbreviations used; designations of facilities leased to or from another
(c) Location of gathering areas. company, giving name of such other company.
(d) Location of zones and rate areas. 4. Maps not larger than 24 inches square are desired. lf necessary,
(e) Location of storage fields. however, submit larger maps to show essential information. Fold
(f) Location of natural gas fields. the maps to a size not larger then this report. Bind the maps to the report.
(o) Location of compressor stations.
SEE PAGE 522-A
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IFERC FORM NO.2 (12-96)Page 522 Next page is 551
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a!lMAlr
GZ
S*
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oo
$*s-lS6-\-$sE: z $
$$ 3E+9S
I
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$d-)
tst
,
5aa A
G.r{frn
Accrued and prepaid taxes . . . 262-263
Accurnulated provision for depreciation of
gas utality 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
E:fff:lll"l :".T:"::1': :: :::::::::::: ::: :::: : ::: :::::::::::: :::::::.: ll3.11;
Capital Stock ..250-251discount 254expense 254premiums 252reacquired 251subscribed 252
Cashflows,statementof ... .120-121
Changes -- important during the year l OBCompressorStations ..5O8-5Og
Construction
overhead procedures, general description of 218
work in progress -- other utility departments 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 269
debits,miscellaneous.. 233
incometaxes,accumulated... ....234-235
income taxes, accumulated-other property . . 274-275
incometaxes,accumulated-other ..- 276-277
regulatoryexpenses ..350-351
Definitions,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
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tFERC FORM NO. 2 (12-961 INDEX 1
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INDEX (Continued)
Peak deliveries, transmission system, 518
P-aking facilities, auxiliary 519
t-gas
construction work in progress 216heldforfutureuse.. ..... 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
Prepayments 23O
Professional services, charges for . . 357
Property losses, extraordinary 23O
Reacquired
long-term debt . 256-257Receivers'certificate . . 256-257
Reconciliation of repofted net income with taxable income from Federal income taxes 261Regulatorycommissionexpenses ...350-351
Regulatory commission expenses - deferred 232
Retained earnings
appropriated... 118-119
statementof .. 118-119unappropriated 1 18-1 19F ques
from storing gas of others . . . 306-307
from transportation of gas through gathering facilities . . . . 3O2-3O3
from transportation 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 25o'-251, 256-257
Stock liability for conversion 252
Storage
ol natural gas, underground 512-513revenues ....306-307
Taxes
accrued and prepaid . . 262-263chargedduringtheyear ....262-263
on income, deferred -- accumulated . . . . 222-223,234-235
reconciliation of net income for 261
FERC FORM NO. 2 (12-961 INDEX 3