2002Annual Report.pdf

IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Intermountain Gas Company Sep. 30, 2002
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
555 South Cole Road , Boise, ID 83707
05 Name of Contact Person 06 Title of Contact Person
Scott Madison P. Controller and Chief Accounting Off
07 Address of Contact Person (Street, City, State, Zip Code)
555 South Cole Road , Boise, ID 83707
08 Telephone of Contact Person , Including Area Code This Report Is:10 Date of Report
(1 )IKI An Original (Mo, Da, Yr)208-377-6000 (2)DA Resubmission 03/31/2003
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of his/her knowledge
information, and belief, all statements of fact contained in the accompanying report are true and the accompanying report
is a correct statement of the business and affairs of the above named respondent in respect to each and every matter set
forth therein during the period from and including January 1 to and including December 31 of the year of the report.
11 Name
Il d
12 Title
Scott Madison Controller and Chief Accounting Officer
13 S;goatu,.
rI
14 Date Signed
I 03/31/2003
Title 18, U.C. 1001 , makes it a crime for any person knowingly and willingly to make to any Agency or
Department of the United States any false, fictitious or fraudulent statements as to any matter within its
jurisdiction.
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
FERC FORM NO.2 (12-96)Page
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none
" "
not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none
" "
not applicable " or "NA"
Title of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
General Information 101
Control Over Respondent 102
Corporations Controlled by Respondent 103
Security Holders and Voting Powers 107
Important Changes During the Year 108
Comparative Balance Sheet 110-113
Statement of Income for the Year 114-116
Statement of Accumulated Comprehensive Income and Hedging Activities 117
Statement of Retained Eamings for the Year 118-119
Statements of Cash Flows 120-121
Notes to Financial Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201
Gas Plant in Service 204-209
Gas Property and Capacity Leased from Others 212
Gas Property and Capacity Leased to Others 213
Gas Plant Held for Future Use 214
Construction Work in Progress-Gas 216
General Description of Construction Overhead Procedure 218
Accumulated Provision for Depreciation of Gas Utility Plant 219
Gas Stored 220
Investments 222-223
Investments in Subsidiary Companies 224-225
Prepayments 230
Extraordinary Property Losses 230
Unrecovered Plant and Regulatory Study Costs 230
Other Regulatory Assets 232
Miscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
Capital Stock 250-251
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock 252
Other Paid-in Capital 253
Discount on Capital Stock 254
Capital Stock Expense 254
Securities issued or Assumed and Securities Refunded or Retired During the Year 255
Long-Term Debt 256-257
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 258-259
Unamortized Loss and Gain on Reacquired Debt 260
FERC-FORM NO.2 (12-96)Page 2
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) CiA Resubmission 03/31/2003 09/30/2002
List of Schedules (Natural Gas Company) (continued)
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 Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 261
Taxes Accrued, Prepaid, and Charged During Year 262-263
Miscellaneous Current and Accrued Liabilities 268
Other Deferred Credits 269
Accumulated Deferred Income Taxes-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulatory Liabilities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues 300-301
Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303
Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305
Revenues from Storage Gas of Others 306-307
Other Gas Revenues 308
Gas Operation and Maintenance Expenses 317-325
Exchange and Imbalance Transactions 328
Gas Used in Utility Operations 331
Transmission and Compression of Gas by Others 332
Other Gas Supply Expenses 334
Miscellaneous General Expenses-Gas 335
Depreciation, Depletion, and Amortization of Gas Plant 336-338
Particulars Conceming Certain Income Deduction and Interest Charges Accounts 340
COMMON SECTION
Regulatory Commission Expenses 350-351
Distribution of Salaries and Wages 354-355
Charges for Outside Professional and Other Consultative Services 357
GAS PLANT STATISTICAL DATA
Compressor Stations 508-509
Gas Storage Projects 512-513
Transmission Lines 514
Transmission System Peak Deliveries 518
Auxiliary Peaking Facilities 519
Gas Account-Natural Gas 520
System Map 522
Footnote Reference 551
Footnote Text 552
Stockholde(s Reports (check appropriate box)
Four copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) n A Resubmission
General Information
1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept and address of office
where any other corporate books of account are kept, if different from that where the general corporate books are kept.
Date of Report(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Paul Powell
Senior Vice President, Finance & Administration and Chief Financial Officer
O. Box 7608/555 S. Cole Road
Boise, Idaho 83707
2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not
incorporated, state that fact and give the type of organization and the date organized.
State of Idaho - October 12 1950
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c)
the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not applicable
4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
The respondent is a public utility dedicated to providing high quality gas service through purchase, distribution, transportation , and sale of natural gas to
residential, commercial and industrial customers throughout Southern Idaho.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous yea(s certified financial
statements?
(1) I!I Yes... Enter the date when such independent accountant was initially engaged:
(2)
06/13/2002
FERC FORM NO.2 (12-96)Page 101
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2003 09/30/2002
Control Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding
company organization , report in a footnote the chain of organization.
2. If 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 purpose of the trust.
3. In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "0" for direct, an "I" for indirect, or a "J" for joint control.
Line Company Name Type of Control State of Percent Voting
No.Incorporation Stock Owned
(a)(b)(c)(d)
Intermountain Industries Inc.100.
FERC FORM NO.2 (12-96)Page 102
"aliI" VI I"'\esponaent
This
wort
Is:Date of Report Year of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) CiA Resubmission 03/31/2003 09730/2002Corporations Controlled by Respondent1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly byrespondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held
naming any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.4. In column (b) designate type of control of the respondent as "
D" for direct, an "I" for indirect, or a "J" for joint control.
---------------------------
DEFINITIONS
---------------------------
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other
, as where thevoting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutualagreement 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.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No.
Stock Owned Reference(a)(b)(c)(d)(e)Not Applicable
Not used
FERC FORM NO.2 (12-96)Page 103
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) n A Resubmission 03/31/2003
Security Holders and Voting Powers
1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent
and state the number of votes that each could cast on that date if a meeting were held. If any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock 2. State the total number of votes cast at the latest general 3. Give the date and place of
book prior to end of year, and, in a footnote, state meeting prior to the end of year for election of directors of the such meeting:
the purpose of such closing:respondent and number of such votes cast by proxy.
02/12/02
Total:1513060 Boise, ID
By Proxy:1513060
VOTING SECURITIES
4. Number of votes as of (date):09/30/2003
Line Name (Title) and Address of Total Votes Common Stock Preferred Stock Other
No.Security Holder
(a)(b)(c)(d)(e)
TOTAL votes of all voting securities 513,060 513,060
TOTAL number of security holders
TOTAL votes of security holders listed below 513,060 513,060
Intermountain Industries, Inc.513,060 513,060
O. Box 7608
Boise, ID 83707
FERC FORM NO.2 (12-96)Page 107
Name of Respondent ThiS Report Is: Date of Report
(1) ~ An Original
I (2) A Resubmission
IMPORTANT CHANGES DURING THE YEAR
Year of Report
INTERMOUNTAIN GAS COMPANY
Give details concerning the 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. If 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. If the franchise
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
transactions, name of the Commission authorizing the trans-
action, and reference to Commission authorization.
3. Purchase or sale of an operating unit or system: Briefly
describe the property, and the related transactions and
cite Commission authorization, if any was required. Give
date joumal entries called for by Uniform System of Accounts
were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural
gas lands) that have been acquired or given, assigned or
surrendered: Give effective dates, lengths of terms, names of
parties, rents, and other conditions. State name of Commis-
sion authorizing lease and give reference to such authoriza-
tion.
5. Important extension or reduction of transmission or
distribution system: State territory added or relinquished
and date operations began or ceased and give reference to
Commission authorization, if any was required. State also
the approximate number of customers added or lost and ap-
proximate annual revenues of each class of service. Each na-
tural gas company must also state major new continuing sour-
ces of gas made available to it from purchases, development,
purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts,
and other parties to any such arrangements, 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 of such
changes or amendments.
8. State the estimated annual effect and nature of
any important wage scale changes during the year.
9. State briefly the status of any materially important
legal proceedings pending at the end of the year
and the results of any such proceedings culminated
during the year.
10. Describe briefly any 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.
11. 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. None
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. None
10. None
11. All customers were effected by the Idaho Public Utilities Commissions authorization of the following price changes:Effective Date: July 1 , 2002 Annualized Revenue Decrease: $52,500 000
FERC FORM NO.2 (12-96)Page 108 Next Page is 110
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Comparative Balance Sheet (Assets and Other Debits)
Year of Report
09/30/2002
Line
No.
Title of Account Reference
Page Number
Balance at End
of Current Year
(in dollars)
(c)
Balance at End
of Previous Year
(in dollars)
(d)
313 086,457
218,480
313 304 937
163,061,671
150 243,266
150,243 266
465 945
298 550,870
330,748
298,881 618
152,975 881
145 905 737
145 905,737
1,465,945
- ... ..! .. - .. . .------.
6,461
461
314
314
1 _
n _
28)
297 240
297,212
259,237
259 237
. .. ..-------
r ...
. -. _
000)
960
705 480
359,227
520 035)
368 083
574 508
315,100
298,636
084
804 602
125,000
110,901
474 851
002 638
026
113,849
(a)(b)
UTILITY PLANT
Utility Plant (101-106, 114)
Construction Work in Progress (107)
TOTAL Utility Plant (Total of lines 2 and 3)
(Less) Accum. Provision for Depr., Amort., Depl. (108, 111 , 115)
Net Utility Plant (Total of line 4 less 5)
Nuclear Fuel (120.1 thru 120.4, and 120.
(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.
Nuclear Fuel (Total of line 7 less 8)
Net Utility Plant (Total of lines 6 and 9)
Utility Plant Adjustments (116)
Gas Stored-Base Gas (117.
System Balancing Gas (117.
Gas Stored in Reservoirs and Pipelines-Noncurrent (117.
Gas Owned to System Gas (117.
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)
(Less) Accum. Provision for Depreciation and Amortization (122)
Investments in Associated Companies (123)
Investments in Subsidiary Companies (123.
(For Cost of Account 123.1 See Footnote Page 224, line 40)
Noncurrent Portion of Allowances
Other Investments (124)
Special Funds (125 thru 128)
TOTAL Other Property and Investments (Total of lines 17-, 22-24)
CURRENT AND ACCRUED ASSETS
Cash (131)
Special Deposits (132-134)
Working Funds (135)
Temporary Cash Investments (136)
Notes Receivable (141)
Customer Accounts Receivable (142)
Other Accounts Receivable (143)
(Less) Accum. Provision for Uncollectible Accounts - Credit (144)
Notes Receivable from Associated Companies (145)
Accounts Receivable from Associated Companies (146)
Fuel Stock (151)
Fuel Stock Expenses Undistributed (152)
Residuals (Elec) and Extracted Products (Gas) (153)
Plant Materials and Operating Supplies (154)
Merchandise (155)
Other Materials and Supplies (156)
Nuclear Materials Held for Sale (157)
200-201
200-201
200-201
122
220
220
220
220
222-223
224-225
222-223
222-223
FERC FORM NO.2 (12-96)Page 110
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Comparative Balance Sheet (Assets and Other Debits)(continued)
Year of Report
09/30/2002
Line
No.
Title of Account Reference
Page Number
Balance at End
of Current Year
(in dollars)
(c)
Balance at End
of Previous Year
(in dollars)
(d)
I ------
. .
(a)(b)
567 926
823,680
281
025,625
057
470 846
225,103
48,715,006
204 371 550
Allowances (158.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground-Current (164.
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.
Prepayments (165)
Advances for Gas (166 thru 167)
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
Derivative Instrument Assets - Hedges (176)
TOTAL Current and Accrued Assets (Total of lines 27 thru 54)
DEFERRED DEBITS
Unamortized Debt Expense (181)
Extraordinary Property Losses (182.
Unrecovered Plant and Regulatory Study Costs (182.
Other Regulatory Assets (182.
Preliminary Survey and Investigation Charges (Electric)(183)
Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.
Clearing Accounts (184)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)
Deferred Losses from Disposition of Utility Plant (187)
Research, Development, and Demonstration Expend. (188)
Unamortized Loss on Reacquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
TOTAL Deferred Debits (Total of lines 59 thru 72)
TOTAL Assets and Other Debits (Total of lines 10-25,and 73)
220
220
230
861 677
710,766
144,301
674 687
230
230
232
448
694 996
152 887
865,331
167 546,441
233
234-235
FERC FORM NO.2 (12-96)Page 111
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Comparative Balance Sheet (Liabilities and Other Credits)
Year of Report
09/30/2002
Line
No.
Title of Account Reference
Page Number
Balance at End
of Current Year
(in dollars)
(c)(a)(b)
Balance at End
of Previous Year
(in dollars)
(d)I -
513,060
703 150
183,541
077 741
745,614
067 624
513,060
703 150
183,541
077 741
587 129
69,909,139
58,000,000
000 000
58,000,000
58,000,000
. .. .. .. -
493,746 662 074
PROPRIETARY CAPITAL
Common Stock Issued (201)
Preferred Stock Issued (204)
Capital Stock Subscribed (202, 205)
Stock Liability for Conversion (203, 206)
Premium on Capital Stock (207)
Other Paid-In Capital (208-211)
Installments Received on Capital Stock (212)
(Less) Discount on Capital Stock (213)
(Less) Capital Stock Expense (214)
Retained Earnings (215, 215.1, 216)
Unappropriated Undistributed Subsidiary Earnings (216.
(Less) Reacquired Capital Stock (217)
Accumulated Other Comprehensive Income (219)
TOTAL Proprietary Capital (Total of lines 2 thru 14)
LONG TERM DEBT
Bonds (221)
(Less) Reacquired Bonds (222)
Advances from Associated Companies (223)
Other Long-Term Debt (224)
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Dr (226)
(Less) Current Portion of Long-Term Debt
TOTAL Long-Term Debt (Total of lines 17 thru 23)
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases-Noncurrent (227)
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.
Accumulated Provision for Pensions and Benefits (228.
Accumulated Miscellaneous Operating Provisions (228.
Accumulated Provision for Rate Refunds (229)
250-251
250-251
252
252
252
253
252
254
254
118-119
118-119
250-251
117
256-257
256-257
256-257
256-257
258-259
258-259
FERC FORM NO.2 (12-96)Page 112
Name of Respondent
Inteimountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Title of Account
Year of Report
109/30/2002
Line
No.
Reference Balance at End Balance at End
Page Number of Current Year of Previous Year
(in dollars)(in dollars)
(b)(c)(d)
493,746 662 074
(a)
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 31)
CURRENT AND ACCRUED LIABILITIES
Current Portion of Long-Term Debt
Notes Payable (231)
Accounts Payable (232)
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)
Customer Deposits (235)
Taxes Accrued (236)
Interest Accrued (237)
Dividends Declared (238)
Matured Long-Term Debt (239)
Matured Interest (240)
Tax Collections Payable (241)
Miscellaneous Current and Accrued Liabilities (242)
Obligations Under Capital Leases-Current (243)
Derivative Instrument Liabilities (244)
Derivative Instrument Liabilities - Hedges (245)
TOTAL Current and Accrued Liabilities (Total of lines 34 thru 49)
DEFERRED CREDITS -~ .n
- .- .
T '
u_--
. .--
457 003
487,635
819 013
251 481
155 872
171,004
000,000
103,712
319 046
361 694
110 360)
225,746
41,899,838
262-263
268
Customer Advances for Construction (252)
Accumulated Deferred Investment Tax Credits (255)
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)
Other Regulatory Liabilities (254)
Unamortized Gain on Reacquired Debt (257)
Accumulated Deferred Income Taxes (281-283)
TOTAL Deferred Credits (Total of lines 52 thru 58)
TOTAL Liabilities and Other Credits (Total of lines 15 32,50,and 59)
222 904
862 072
926 075
803,016
814 067
167 546 441
593 946
453 408
514 711
21,338 434
900,499
204 371 550
269
278
260
FERC FORM NO.2 (12-96)Page 113
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 109/30/2002
Statement of Income for the Year
1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utility Plant Leased to Others, in another utility column
(i,j) in a similar manner to a utility department. Spread the amount(s) over lines 2 thru 24 as appropriate. Include these amounts in
columns (c) and (d) totals.
2. Report amounts in discount 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7, 9, and 10 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407., and 407.
Line Title of Account Reference Total Total
No.Page Number Current Year Previous Year
(in dollars)(in dollars)
(a)(b)(c)(d)
UTILITY OPERATING INCOME
Gas Operating Revenues (400)300-301 229,983 341 214 917,373
Operating Expenses
Operation Expenses (401)317-325 191 252 522 173,959 955
Maintenance Expenses (402)317-325 203,448 567 541
Depreciation Expense (403)336-338 12,444 173 796,151
Amortization and Depletion of Utility Plant (404-405)336-338 26,031 26,033
Amortization of Utility Plant Acu. Adjustment (406)336-338
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.
Amortization of Conversion Expenses (407.
Regulatory Debits (407.
(Less) Regulatory Credits (407.
Taxes Other than Income Taxes (408.262-263 633 811 246,708
Income Taxes-Federal (409.262-263 15,822 252 238,949
Income Taxes-Other (409.262-263 257 408 51,837
Provision of Deferred Income Taxes (410.234-235 15,863,052 595 888
(Less) Provision for Deferred Income Taxes-Credit (411.234-235 686 356 25,893,732
InvestmentTax Credit Adjustment-Net (411.4)408,664 319,750)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.
(Less) Gains from Disposition of Allowances (411.
Losses from Disposition of Allowances (411.
TOTAL Utility Operating Expenses (Total of lines 4 thru 22)221,225,005 201 269,580
Net Utility Operating Income (Total of lines 2 less 23) (Carry forward to page 116, line 25)758 336 13,647,793
FERC FORM NO.2 (12-96)Page 114
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FJA Resubmission 03/31/2003 09/30/2002
Statement of Income for the Year
4. Explain in a footnote if the previous year s figures are different from those reported in prior reports.
5. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles, lines 2 to 23, and
report the information in the blank space on page 122 or in a supplemental statement.
Line Elec. Utility Elec. Utility Gas Utility Gas Utility Other Utility Other Utility
No.Current Year Previous Year Current Year Previous Year Current Year Previous Year
(in dollars)(in dollars)(in dollars)(in dollars)(in dollars)(in dollars)(e) (f)
(g)
(h) (i)
0 191 252 522 173 959,955
203 448 567 541
12,444 173 796 151
031 033
633 811 246,708
822 252 238,949
257 408 837
15,863,052 595 888
28,686,356 893,732
408 664 319 750)
221,225,005 201 269,580
758,336 647 793
FERC FORM NO.2 (12-96)Page 115
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Income for the Year(continued)Title of Account Reference
Page Number
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Line
No.
(a)
Net Utility Operating Income (Carried forward from page 114)
OTHER INCOME AND DEDUCTIONS
Other Income
Nonutility Operating Income
Revenues form Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Expense of Merchandising, Job & Contract Work (416)
Revenues from Nonutility Operations (417)
(Less) Expenses of Nonutility Operations (417.
Nonoperating Rental Income
Equity in Eamings of Subsidiary Companies (418.
Interest and Dividend Income (419)
Allowance for Other Funds Used During Construction (419.
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)
TOTAL Other Income (Total of lines 29 thru 38)
Other Income Deductions
Loss on Disposition of Property (421.2)
Miscellaneous Amortization (425)
Miscellaneous Income Deductions (426.1 thru 426.
TOTAL Other Income Deductions (Total of lines 41 thru 43)
Taxes Applic. to Other Income and Deductions
Taxes Other than Income Taxes (408.
Income Taxes-Federal (409.
Income Taxes-Other (409.
Provision for Deferred Income Taxes (410.
(Less) Provision for Deferred Income Taxes-Credit (411.2)
Investment Tax Credit Adjustments-Net (411.
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 46-52)
Net Other Income and Deductions (Total of lines 39, 44, 53)
INTEREST CHARGES
Interest on Long-Term Debt(427)
Amortization of Debt Disc. and Expense (428)
Amortization of Loss on Reacquired Debt (428.
(Less) Amortization of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reacquired Debt-Credit (429.
Interest on Debt to Associated Companies (430)
Other Interest Expense (431)
(Less) Allowance for Borrowed Funds Used During Construction-Credit (432)
Net Interest Charges (Total of lines 56 thru 63)
Income Before Extraordinary Items (Total of lines 25,54 and 64)
EXTRAORDINARY ITEMS
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 67 less line 68)
Income Taxes-Federal and Other (409.
Extraordinary Items after Taxes (Total of line 69 less line 70)
Net Income (Total of lines 65 and 71)
262-263
Total
Current Year
(in dollars)
(c)
8;758,336
Total
Previous Year
(in dollars)
(d)
647 793
(b)
119
340
340
262-263
262-263
262-263
234-235
234-235
258-259
258-259
340
340
I -_U- -
r- -
- -... -. - ----~
I---
~--.-
I--
----
830
211)
170 582
128
171 751
846,647
759,812
152
328)
42,466
132
130 913
---- -- -
172 135
172 135
210 422
210 422
I . -
- -- --- -- -
200
266
506
890)
942)
092
25,794)
715)
----.-.- --- ....-
210 800
608
216
317,073
737
598,960
158,486
210 800
608
216
283,596)
13,081
987,947
606,131
r- -
- - -
- - T--
- -- -
158 486 606,131
FERC FORM NO.2 (12-96)Page 116
Name of Respondent This l!Jort Is:Date of Report Year of Report
Intermountain Gas Company (1) An Original (Mo. Da, Yr)(2) 0 A Resubmission 03/31/2003 09/30/2002
Statement of Accumulated Comorehensive Income and Hedaina Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges , report the accounts affected and the. related amounts in a footnote.
Unrealized Gains Minimum Pension Foreign Currency Other
Line and Losses on liabililty Adjustment Hedges Adjustments
No.Item available-for-sale (net amount)
securities
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding Year Reclassification from Account 219 to
Net Income
3 Preceding Year Changes in Fair Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding Year
Beginning of Current Year
6 Current Year Reclassifications from Account 219 to
Net Income
7 Current Year Changes in Fair Value
8 Total (lines 6 and 7)
9 Balance of Account 219 at End of Current Year
FERC FORM NO.2 (NEW 06-02)Page 117
Name of Respondent
Intermountain Gas Company
Line
No.
Other Cash
Flow Hedges
(Specify)
FERC FORM NO.2 (NEW 06-02)
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Accumulated Com rehensive Income and Hed
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Other Cash Totals for each Net Income Total
Flow Hedges category of (Carried Forward Comprehensive
(Specify)items recorded in from Page 116,Income
Account 219 Line 72)
(g)
(h)(i)
Page 117a
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Retained Earnings for the Year
1. Report all changes in appropriated retained earnings, unappropriated retained eamings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account
affected 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 Earnings, reflecting 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.
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Year
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)
TOTAL Credits to Retained Eamings (Account 439) (footnote details)
TOTAL Debits to Retained Eamings (Account 439) (footnote details)
Balance Transferred from Income (Acct433 less Acct418.
Appropriations of Retained Earnings (Account 436)
TOTAL Appropriations of Retained Eamings (Account 436) (footnote details)
Dividends Declared-Preferred Stock (Account 437)
TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote details)
Dividends Declared-Common Stock (Account 438)
TOTAL Dividends Declared-Common Stock (Account 438) (footnote details)
Transfers from Account 216., Unappropriated Undistributed Subsidiary Eamings
Balance-End of Year (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Eamings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.
TOTAL Appropriated Retained Eamings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Eamings (Accounts 215,215.1) (Total of lines
TOTAL Retained Eamings (Accounts 215, 215.1, 216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
Balance-Beginning of Year (Debit or Credit)
Equity in Eamings for Year (Credit) (Account 418.
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance-End of Year
Line
No.
Item
(a)
FERC FORM NO.2 (12-96)Page
Contra Primary
Account Affected
Previous Year
Amount
(in dollars)
(d)(b)
Current Year
Amount
(in dollars)
(c)
---
- I
- -- -- ---~~~.---
158,486 606,132
118-119
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Cash Flows
1. Information about noncash investing and financing activities should be provided on page 122. Provide also on page 122 a reconciliation between
Cash and Cash Equivalents at End of Year" with related amounts on the balance sheet.
2. Under "Other" specify significant amounts and group others.
3. Operating Activities-Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show on page 122 the amounts of interest paid (net of amounts capitalized) and income taxes paid.
4. Investing Activities: Include at Other (Line 27) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with labilities
assumed on page 122. Do not include on this statement the dollar amount of leases capitalized per U.S. of A. General Instruction 20; instead provide a
reconciliation of the dollar amount of leases capitalized with the plant cost on page 122.
Line
No.
Description (See Instrctions for explanation of codes)Previous Year
Amount
(c)
Current Year
Amount
(b)(a)
Net Cash Flow from Operating Activities
Net Income (Line 72(c) on page 116)
Noncash Charges (Credits) to Income:
Depreciation and Depletion
Amortization of (Specify) (footnote details)
Deferred Income Taxes (Net)
Investment Tax Credit Adjustments (Net)
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Inventory
Net Increase (Decrease) in Payables and Accrued Expenses
Net (Increase) Decrease in Other Regulatory Assets
Net Increase (Decrease) in Other Regulatory Liabilities
(Less) Allowance for Other Funds Used During Construction
(Less) Undistributed Eamings from Subsidiary Companies
Other (footnote details): Deferred Gas Costs and Other Assets! Liabilities
Net Cash Provided by (Used in) Operating Activities
(Total of Lines 2 thru 16)
13,007 700
99,855
822 576)
408,664
572 051
478 538)
352 870
857
028,784
319 750)
140,760)
726,971)
438,794)812 280)
46,835,080 16,262,882)
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
Gross Additions to Utility Plant (less nuclear fuel)
Gross Additions to Nuclear Fuel
Gross Additions to Common Utility Plant
Gross Additions to Nonutility Plant
(Less) Allowance for Other Funds Used During Construction
Other (footnote details):
Cash Outflows for Plant (Total of lines 22 thru 27)
332 870)13,045 565)
19,332 870)13,045,565)
I - U .I .
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)891 ,633
732)
305 709
Investments in and Advances to Assoc. and Subsidiary Companies
Contributions and Advances from Assoc. and Subsidiary Companies
Disposition of Investments in (and Advances to)
Associated and Subsidiary Companies
i -r- -----
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
FERC FORM NO.2 (12-96)Page 120
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Cash Flows (continued)
Description (See Instrctions for explanation of codes)
Name of Respondent
Intermountain Gas Company
Line
No.
Loans Made or Purchased
Collections on Loans
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Held for Speculation
Net Increase (Decrease) in Payables and Accrued Expenses
Other (footnote details):
Net Cash Provided by (Used in) Investing Activities
(Total of lines 28 thru 47)
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-Term Debt (b)
Preferred Stock
Common Stock
Other (footnote details):
Net Increase in Short-term Debt (c)
Other (footnote details):
Cash Provided by Outside Sources (Total of lines 53 thru 58)
Payments for Retirement of:
Long-Term Debt (b)
Preferred Stock
Common Stock
Other (footnote details):
Net Decrease in Short-Term Debt (c)
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total of lines 59 thru 69)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of line 18, 49 and 71)
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
FERC FORM NO.2 (12-96)
(a)
Page 120a
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Current Year
Amount
(b)
Previous Year
Amount
(c)
26,000,000)000,000
26,000 000)000,000
------- -- - -- -
I---------~
000 000)000,000)
INTERMOUNTAIN GAS COMPANY
This Report Is:
(1)~AnOriginal
112) A Resubmission
NOTES TO FINANCIAL STATEMENTS
Date of Report Year of ReportName of Respondent
03/31/03 09/30/02
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Eamings for the year,
and Statement of Cash Flow, or any account thereof, Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject 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 existing at year end, and briefly explain any action initiated by the
Internal 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. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. q and, in addition disclose for each individual plan the current years cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations
or assets, gains or losses, the
amounts deferred and the expected recovery periods. Also, disclose any current years plan or trust curtailments, terminations, transfers, or
reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
5. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
6. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group
that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships,
sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries
(Le., production, gathering), major pipeline investments, acquisitions by the parent corporations(s), and distributions of capital.
'7. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to
retain such revenues or to recover amounts paid with respect to power and gas purchases.
8 Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which has an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
1. Balance Sheet - Accounts 186 Miscellaneous Deferred Debits and 253 Other Deferred Credits
The Respondent follows the Statement of Financial Accounting Standard No. 109 ("SFAS 109"), which requires the Respondent to compute deferred income taxes on the
temporary differences between the book basis and tax basis of assets and liabilities. Due to the effects of regulation on the Respondent, certain adjustments made to
deferred income taxes to reflect the adoption of SFAS 109 are, in turn, reflected as a regulatory asset or liability. The Respondent has recorded a deferred regulatory asset of
$ 2 342 000 and a deferred regulatory liabiiity of $ 5 727 000. The regulatory asset is reported in Miscellaneous Deferred Debits and the regulatory liabiiity is recorded in
Other Deferred Credits.
2. See Page 108 for disclosure contingency.
"Continued'"
FERC FORM NO.2 (12-96)Page 122
Name of Respondent This Report Is: Date of Report
(1) ~ An Original2) A Resubmission 03/31/03
NOTES TO FINANCIAL STATEMENTS
Year of Report
INTERMOUNTAIN GAS COMPANY 09/30/02
PENSION PLANS & PBOP
The Respondent's Pension, Savings and Profit Sharing Plan is a defined contribution plan under Internal 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. In 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 thePlan was $757 000.
The Respondent provides medical benefits to its retired employees through participation in the Intermountain Gas Employee Benefit Trust ("the Trust'Benefits provided through the Trust are funded primarily by the company and, to 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. Current retirees will receive medical benefits in retum for a premium until age 65
at which time they will receive a portion of the cost of a Medicare supplement and no other benefits.
The Respondent accrues postretirement benefit costs, including retiree health care costs over each retiree s working life. For years prior to 1996,postretirement costs were recorded at the time the benefits were provided. Postretirement benefit costs incurred, but not accrued, prior to 1996 are beingamortized over a 20 year period. A discount rate of 7.0% was adopted effective September 30,2002. The initial trend rate for medical costs was 10.0%,which is assumed to decrease ratably over the next ten years to 5.0%. A 1 % increase in the trend rate for medical costs would have increased the
September 30, 2001 benefit obligation by $1,091 000 and postretirment health care expense for the year by $150,000.
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 $854,000 into the Trust, from which it paid current year benefits of $975,000. The .values of thecurrent year investments was $2,921,000, of which $98,000 was in unrealized losses. The trust invests funds not otherwise required to meet current
benefits requirements in an investment fund, which is composed primarily of U.S. based publicly traded stock. The Respondent assumes the long-
term return on assets invested in the plan will be approximately 8%. For the year ended September 30, 2002 the return on assets invested in theTrust was approximately (26.9%), annualized.
The componets of postretirement health care benefit obligation are:
Accumulated postretirement health care obligation
Unrecognized net actuarial loss
Unrecognized prior service cost
Unrecognized net transitions obligation
Fair value of plan assets
597,000)
360,000
000
834,000
921,000
Funded status of the plan 390,000
Accrued benefit cost recognized on the Balance Sheet 494,000
4. Not applicable
5. Statement of Retained Earnings
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 30,2002, $22,798,000 of the Respondent's retained earnings are available for the payment of dividends.
6. Not applicable
7. Not applicable
8. Not applicable
9. Not applicable
e 120 Instruction 3
Interest paid, net of amount capitaliz $ 4,847,000
Income taxes paid $12,730 000
FERC FORM NO.2 (12-96)
Page 123
Next Page is 200
Name of Respondent This ~ort Is: Date of ReportIntermountain Gas Company (1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Year of Report
09/30/2002
Line
No.
Item
(a)
Total
(b)
----00-----
313,086,457
313,086,457
218 480
313,304 937
( 163,061 671)
476 366 608
.- .
1----------
( 162 503 904)
( 557 767)
( 163,061 671)
( 163 061 671)
UTILITY PLANT
In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL Utility Plant (Total of lines 3 thru 7)
Leased to Others
Held for Future Use
Construction Work in Progress
Acquisition Adjustments
TOTAL Utility Plant (Total of lines 8 thru 12)
Accumulated Provisions for Depreciation, Amortization, & Depletion
Net Utility Plant (Total of lines 13 and 14)
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
In Service:
Depreciation
Amortization and Depletion of Producing Natural Gas Land and Land Rights
Amortization of Underground Storage Land and Land Rights
Amortization of Other Utility Plant
TOTAL In Service (Total of lines 18 thru 21)
Leased to Others
Depreciation
Amortization and Depletion
TOTAL Leased to Others (Total of lines 24 and 25)
Held for Future Use
Depreciation
Amortization
TOTAL Held for Future Use (Total of lines 28 and 29)
Abandonment of Leases (Natural Gas)
Amortization of Plant Acquisition Adjustment
TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22 26,, and 32)
FERC FORM NO.2 (12-96)Page 200
Name of Respondent This R ort Is: Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)Intermountain Gas Com /30/2002(2) A Resubmission 03/31/2003
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
1 ----
----------- -
1-----
- -- --- -- -
2 ~
---~--
I--
--------
I------
-----
313,086 457
313 086,457
218,480
313,304,937
( 163 061,671)
476,366 608
7 -
- -- ------- --- --
- r-
------ - ------- - ----- -------- - - ---
1 -- -
- --- ------
( 163 061 671)
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Plant in Service (Accounts 101 , 102,103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101 , Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Line
No.
Account AdditionsBalance at
Beginning of Year
(b)(a)(c)
INTANGIBLE PLANT
301 Organization
302 Franchises and Consents
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant (Enter Total of lines 2 thru 4)
PRODUCTION PLANT
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights
325.4 Rights-of-Way
325.5 Other Land and Land Rights
326 Gas Well Structures
327 Field Compressor Station Structures
328 Field Measuring and Regulating Station Equipment
329 Other Structures
330 Producing Gas Wells-Well Construction
331 Producing Gas Wells-Well Equipment
332 Field Lines
333 Field Compressor Station Equipment
334 Field Measuring and Regulating Station Equipment
335 Drilling and Cleaning Equipment
336 Purification Equipment
337 Other Equipment
338 Unsuccessful Exploration and Development Costs
TOTAL Production and Gathering Plant (Enter Total of lines 8
PRODUCTS EXTRACTION PLANT
340 Land and Land Rights
341 Structures and Improvements
342 Extraction and Refining Equipment
343 Pipe Lines
344 Extracted Products Storage Equipment
345 Compressor Equipment
I ~---____
506
429,487
586,739
018,732
i n
u_..._
- - - - - - - -
_~___m___
- -
I~-~-l-~
----
I ---
_U_
- -- -- _
FERC FORM NO.2 (12-96)Page 204
Name of Respondent
Intermountain Gas Company
Year of Report
09/30/2002
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Plant in Service (Accounts 101 102,103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary
account
classifications arising from distribution of amounts initially recorded in Account 102. In 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 classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser
and date of transaction. If proposed joumal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of
Line
No.
Retirements Adjustments Transfers
(d)(e)(f)
Balance at
End of Year
(g)
1 ~
- -----
r---
- -
-- _u
- _
1-----
- - ------------------ -- - -- - - - -- -
m____
----- -- ---- - -- - - -------------- - -
6. 7 ~-~
~-~-
I---~--I-~-
-------
155 335
155 335
506
429,487
742,074
174 067
7 -
-----
- T---------
- ------
1------
---------
1 - -
~-- -
FERC FORM NO.2 (12-96)Page 205
Year of ReportName of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
09/30/2002
Line
No.
Account AdditionsBalance at
Beginning of Year
(b)(c)(a)
346 Gas Measuring and Regulating Equipment
347 Other Equipment
TOTAL Products Extraction Plant (Enter Total of lines 28 thru 35)
TOTAL Natural Gas Production Plant (Enter Total of lines 26 and
Manufactured Gas Production Plant (Submit Supplementary
TOTAL Production Plant (Enter Total of lines 37 and 38)
NATURAL GAS STORAGE AND PROCESSING PLANT
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
352.2 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Other Equipment
356 Purification Equipment
357 Other Equipment
TOTAL Underground Storage Plant (Enter Total of lines 42 thru
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Measuring and Regulating Equipment
363.5 Other Equipment
TOTAL Other Storage Plant (Enter Total of lines 56 thru 64)
Base Load Liquefied Natural Gas Terminaling and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Terminal Equipment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
TOTAL Base Load Liquefied Nan Gas, Terminaling and
TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 54
TRANSMISSION PLAN
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
- . n
.. .- .. . - -~--
I-~
--.._- ------- -......
1...--.-
-- _n
91 ,904
646,535
113,334
521 753
888,760
939 888
068,913
25,724
459 717
756 528
- .. .
756,528
- .
- n -_u n- .
600,059
FERC FORM NO.2 (12-96)Page 206
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Plant in Service (Accounts 101 102,103, and 106) (continued)
Year of Report
09/30/2002
Line
No.
Retirements Adjustments Transfers
(d)(e)(f)
Balance at
End of Year
(g)
'Ol
---
--_m_
- - ---
- - r
- -___
, 1 -~-I~-r-----
~-------~
5 --
---------~------:---
~_m_
~----
I---
- n
- -------
700
904
649 235
113,334
521,753
888 760
954 907
095,913
25,724
438 401
779 931
15,019
27,000
6. -
--~
I- -
- ---------~-- -- ------ --
316
21,316 719
7 -
~ -- --- -
316 719 779,931
600,059
FERC FORM NO.2 (12-96)Page 207
Name of Respondent
Intermountain Gas Company
Year of Report
09/30/2002
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Account Balance at
Beginning of Year
(b)
Additions
(c)(a)
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
Mains
Compressor Station Equipment
Measuring and Regulating Station Equipment
Communication Equipment
Other Equipment
TOTAL Transmission Plant (Enter Totals of lines 78 thru 85)
DISTRIBUTION PLANT
374 Land and Land Rights
375 Structures and Improvements
376 Mains
377 Compressor Station Equipment
378 Measuring and Regulating Station Equipment-General
379 Measuring and Regulating Station Equipment-City Gate
380 Services
381 Meters
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industrial Measuring and Regulating Station Equipment
386 Other Property on Customers' Premises
387 Other Equipment
TOTAL Distribution Plant (Enter Total of lines 88 thru 101)
GENERAL pLANT
389 Land and Land Rights
390 Structures and Improvements
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop, and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
Subtotal (Enter Total of lines 104 thru 113)
399 Other Tangible Property
TOTAL General Plant (Enter Total of lines 114 and 115)
TOTAL (Accounts 101 and 106)
Gas Plant Purchased (See Instruction 8)
(Less) Gas Plant Sold (See Instruction 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant In Service (Enter Total of lines 117 thru 120)
367
368
369
370
371
30,316,629
965,570
714 440
596,698
- -----
278,845
18,864
102 444 877
199,286
451 686
13,802,478
622 893
407,119
235,190
010,283
225,471,521
600)
----~------- - _
551)
275,124
764,358
11,718,614
644 485
279
548,311
380
848 395
315,290
26,100
173,336
173,336
300,016,815
1 ,465,945
298,550,870
551)
- ._
u._---
551)
FERC FORM NO.2 (12-96)Page 208
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Plant in Service (Accounts 101, 102 103, and 106) (continued)
Year of Report
09/30/2002
Line
No.
Retirements Adjustments Transfers
100
101
102
104
105
106
107
108
109
110
111
112
113
114
115
116
117
119
120
121
625
165
(e)(f)
Balance at
End of Year
(g)
(d)
243,202)799 176
331
854,978
917 736
714 440
111 790 243,202)845,507 087 2137 --
----_.-_
~_n___
..---
n._-
I -
- .. -
17,935 296 780
864
102 579 660 186)712 611 105,394 123
958 46,937)214 220 605
224,198 79,376)641,388 789,549
358 54)777 487 18,571 553
121 091 090 710 862
420 15)130,809 534 493
396 308 083 539 877
49,485 984)334,292 285 106
422 515 796 552)15,109,909 239 361 812
013 -
- .-.-.----- ----... -
1----
- --.-- --..----.-- ---- -
141
739,368
127 009
186,175
275,124
826 201
996,983
643 428
279
682 524
380
904,263
762 097
26,100
32,149,379
946
252 300
181 752 904
789
530,669
174 791
594 138,807
250,101 904 220 240
250,101
805 722
904
033,850)
220 240
375,710
149,379
314 552,402
--.---- -- ----.-.-
18:
465,945
805 722 033 850)375,710 313,086 457
FERC FORM NO.2 (12-96)Page 209
Name of Respondent
Intermountain Gas Company
Year of ReportDate of Report
(Mo, Da, Yr)
03/31/2003
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Property and Capacity Leased from Others
1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500 000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
09/30/2002
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
Line
No.(a)(b)(c)
Not Applicable
Total
---___~u
___--_. .---
- u
FERC FORM NO.2 (12-96)Page 212
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Property and Capacity Leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500 000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
Line
No.(a)(b)(c)
Not Applicable
Total I ~
- --
-~----~-_u_
~ ~ ~ ._.._.~~---~- -~ ~
FERC FORM NO.2 (12-96)Page 213
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Plant Held for Future Use (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $1 ,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1 ,000 000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date theoriginal cost was transferred to Account 105.
Line
No.
Description and Location
of Property
(a)
Balance at
End of Year
(d)
Date Originally Included
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Not Applicable
Total
--- .
FERC FORM NO.2 (12-96)Page 214
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 03/31/2003 09/30/2002
Construction Work in Progress-Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1 000 000) may be grouped.
Construction Work in Estimated Additional
Line Description of Project Progress-Gas Cost of Project
No.(Account 107)
(a)(b)(c)
DISTRIBUTION PLANT
Mains 154 804 154 412
Reg Station - Industrial 21,799 475
Reg Station - General 422 16,740
TRANSMISSION PLANT
Easements 568 488
GENERAL PLANT
Structures & Improvements 887 114
Total 218,480 187,229
FERC FORM NO.2 (12-96)Page 216
Name of Respondent This Report Is:
(1) * An OriginalINTERMOUNTAIN GAS COMPANY (2) A Resubmission
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1. For each construction overhead explain: (a) the nature and extent 2. Show below the computation of allowance for funds used during
of work, etc., the overhead charges are intended to cover, (b) the construction rates, in accordance with the provisions of Gas Plant
general procedure for determining the amount capitalized, (c) the Instructions 3 (17) of the Uniform System of Accounts/
method of distribution to construction jobs, (d) whether different rates 3. Where a net-of-tax rate for borrowed funds is used, show the
are applied to different types of construction, (e) basis of appropriate tax effect adjustment to the computations below in a
differentiation in rates for different types of construction, and (f) manner that clearly indicates the amount of reduction in the gross
whether the overhead is directly or indirectly assigned. rate for tax effects.
Date of Report Year of Report
03/31/03 09/30/02
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. (f) - Indirectly assigned
3. Not applicable
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line 1 (5), column (d) below, enter the rate granted in the last rate proceeding. If such is not available, use the average rate earned during
the preceding three years.
1. Components of Formula (Derived from actual book balances and actual cost rates):Title Amount Capitalization
Ratio (Percent)
(c)
Cost Rate
Percentage
(2) I Short-Term Debt Interest
(3) I Average Long-Term Debt
(5) I Common Equity
(6) Total Capitalization
(7) Average Construction WIP
58,000,000
909 138
138,202,138
108 139
2. Gross Rate for Borrowed Funds s(SIW) + d(D/D+P+C) (1-SIW)
3. Rate for Other Funds (1-SIW) (p(P/D+P+C)+ c(C/D+P+C))
4.40%
56%
16%
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
FERC FORM NO.2 (12-96)Page 218
Name of Respondent
Intermountain Gas Company
Year of Report
09/30/2002
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7., 7., etc.Line Item
No.(a)
Section A. BALANCES AND CHANGES DURING YEAR
Total
(c+d+e)
(b)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Gas Plant in
Service
(c)
Balance Beginning of Year
Depreciation Provisions for Year, Charged to
(403) Depreciation Expense
(413) Expense of Gas Plant Leased to Others
Transportation Expenses - Clearing
Other Clearing Accounts
Other Clearing (Specify) (footnote details):
TOTAL Depree. Provo for Year (Total of lines 3 thru 7)
Net Charges for Plant Retired:
Book Cost of Plant Retired
Cost of Removal
Salvage (Credit)
TOTAL Net Chrgs for Plant ReI. (Total of lines 10 thru 12)
Other Debit or Credit Items (Describe) (footnote details):
Balance End of Year (Total of lines 1,13,14)
13,009,553 13,009,553
. .___- -. ----
( 2,805,722)
( 179,564)
35.493)
( 2,949,793)
( 2,805,722)
( 179,564)
35.493)
( 2,949,793)
162,503,905 162 503,905
FERC FORM NO.2 (12-96)Page 219
Name of Respondent
Intermountain Gas Company
Year of Report
09/30/2002
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108) (continued)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e., 7., 7., etc.
Item Gas Plant in
Service
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Total
(c+d+e)
(b)
Line
No.(a)
Section B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
Productions-Manufactured Gas
- -- --- -- -
Production and Gathering-Natural Gas
Products Extraction-Natural Gas
Underground Gas Storage
Other Storage Plant
Base Load LNG Terminaling and Processing Plant
Transmission
Distribution
842,025 842,025
24,275,190
115,358,633
15,028,057
162,503,905
24,275,190
115,358,633
15,028,057
162,503,905
General
TOTAL (Total of lines 16 thru 24)
FERC FORM NO.2 (12-96)Page 219 (continued)
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164~1, 164.2, and 164.
1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative
inaccuracies of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged
or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column
(c), and gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (I.e., fixed asset method or inventory method).
Line Description Noncurrent Current LNG LNG
No.(Account (Account (Account (Account (Account (Account (Account Total
117.117.117.117.164.164.164.
(a)(b)(c)(d)(e)(f)
(g)
(h)(i)
Balance at Beginning of Year 3,420,3,420,167
Gas Delivered to Storage 081,812 922 841 004.653
Gas Withdrawn from Storage 081,812 866,14!947,952
Other Debits and Credits 384,384,809
Balance at End of Year 861.6~861,677
Dth 311,941 311,944
Amount Per Dth 710 7100
FERC FORM NO.2 (12-96)Page 220
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) 0 A Resubmission 03/31/2003
Investments (Account 123, 124, and 136)
1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2. Provide a subheading for each account and list thereunder the information called for.
(a) Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue,
maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and
included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136,
Temporary Cash Investments, also may be grouped by classes.
(b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances
subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account.
Description of Investment Book Cost at Beginning of Year Purchases or
(If book cost is different from AdditionsLinecost to respondent, give cost to During the YearNo.respondent in a footnote and
explain difference)
(a)(b)(c)(d)
Account 136
Revolving Investment- Wells Fargo and U.S. Bank 804 602 388,273,258
FERC FORM NO.2 (12-96)Page 222
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2003 09/30/2002
Investments (Account 123,124, and 136) (continued)
List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, 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. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite 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. In 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
carried 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 Principal Amount or Book Cost at End of Year Revenues for Gain or Loss from
Dispositions No. of Shares at (If book cost is different from cost Year InvestmentLineDuring Year End of Year to respondent, give cost to Disposed ofNo.respondent in a footnote and
explain difference)
(e)
(g)
(h)(I)
385 372 380 705,480 705,480 170,546
FERC FORM NO.2 (12-96)Page 223
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Investments in Subsidiary Companies (Account 123.
1. Report below investments in Account 123.1, Investments in Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the information called for below. Sub-total by company and give a total in columns (e), (ij, (g) and (h).
(a) Investment in Securities-List and describe each security owned. For bonds give also principal amount, date of issue, maturity, and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect
to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.
Description of Investment Date Date of Amount of
Acquired Maturity Investment atLineBeginning of Year No.(a)(b)(c)(d)
Not Applicable
TOTAL Cost of Account 123.1 $TOTAL
FERC FORM NO.2 (12-96)Page 224
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2003 09/30/2002
Investments in Subsidiary Companies (Account 123.1) (continued)
4. Designate in a footnote, any securities, notes, or accounts that were pledged, and state the name of pledgee and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission, date of authorization, and case or
docket number.
6. Report in column (~ interest and dividend revenues from investments, including such revenues from securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investnient (or the other amount at which
carried in the books of account if different from cost), and the selling price thereof, not including interest adjustments includible in column (~.
8. Report on Line 40, column (a) the total cost of Account 123.
Equity in Subsidiary Revenues for Year Amount of Investment Gain or Loss from
Eamings for Year at End of Year InvestmentLineDisposed ofNo.(e)
(g)
(h)
FERC FORM NO.2 (12-96)Page 225
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) nA Resubmission 03/31/2003
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Nature of Payment Balance at End
Line of Year
No.(in dollars)
(a)(b)
Prepaid Insurance 475,151
Prepaid Rents
Prepaid Taxes
Prepaid Interest
Miscellaneous Prepayments 235,615
TOTAL 710,766
FERC FORM NO.2 (12-96)Page 230a
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.
(continued)
EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.
Description of Extraordinary Loss pnclude the Balance at Total Losses Written off Written off Balance at
Line date of loss, the date of Commission Beginning Amount Recognized During Year During Year End of Year
No.authorization to use Account 182.1 and period of of Year of Loss During Year
amortization (mo, yr, to mo, yr)J Add rows as Account Amount
necessary to report all data.Charged
(a)(b)(c)(d)(e)
(g)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 230b
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regutatory Study Costs (Acct 182.
(continued)
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.
Description of Unrecovered Plant and Regulatory Balance at Total Costs Written off Written off Balance at
Study Costs (Include in the description of costs,Beginning Amount Recognized During Year During Year End of Year
the date of Commission authorization to use of Year of Charges During Year
Line Account 182.2 and period of amortization (mo,
No.yr, to mo, yr)) Add rows as necessary to report Account Amount
all data. Number rows in sequence beginning Charged
with the next row number after the last row
number used for extraordinary property losses.
(a)(b)(c)(d)(e)
(g)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 230c
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Other Regulatory Assets (Account 182.
1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351 , Regulatory Commission Expenses.
Line Description and Purpose of Balance at Debits Written off Written off Balance at
No.Other Regulatory Assets Beginning During Year During Year End of Year
of Year Account
Charged Amount
(a)(b)(c)(d)(e)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 232
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) n A Resubmission 03/31/2003
Miscellaneous Deferred Debits (Account 186)
1. Report below the details called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Line Description of Miscellaneous Balance at Debits Credits Credits Balance at
No.Deferred Debits Beginning End of Year
of Year Account Amount
Charged
(a)(b)(c)(d)(e)
Cost of Gas Delivered but Unbilled 548,507 247,534 300,973
Net Cumulative Deferred Gas Costs to 401.905 40,137,646 40,137,646)
be refunded or Recovered net of 400.490 117,455 117,455)
Refunds to Customers 41,295,021 419.095 12,335)41,307,356
Deferred Tax Regulatory Asset 627,318 285,550 341,768
Miscellaneous Work in Progress
Total 47,470 846 42,775,850 694,996
FERC FORM NO.2 (12-96)Page 233
Name of Respondent
Intermountain Gas Company
Date of Report(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190)
1. Report the information called for below conceming the respondenfs accounting for deferred 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 additional rows in sequence 4.01,, etc. and 6., 6., etc.
Account Subdivisions Balance at Changes During Changes During
Beginning Year Year
of Year
Amounts Debited Amounts Credited
to Account 410.to Account 411.
(b)(c)(d)
Line
No.
(a)
- -- - _
n -
. - .- - ..
Account 190
Electric
Gas
Other (Define) (footnote details)
Total (Total of lines 2 thru 4)
Other (Specify) (footnote details)
TOTAL Account 190 (Total of lines 5 thru 6)
Classification ofTOTAL
Federal Income Tax
State Income Tax
Local Income Tax
I _r-------------------
- n
FERC FORM NO.2 (12-96)Page 234
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190) (continued)
4. If more space is needed, use separate pages as required.
5. In the space provided below, identify by amount and classification, significant items for which deferred taxes are being provided. Indicate insignificant amounts listed under 'Other.
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Debits
Adjustments Adjustments
Credits Credits
Account No.Amount
(i)
Balance at
End of Year
Changes During Changes During Adjustments
Year YearLine DebitsNo.Amounts Debited Amounts Credited
to Account 410.to Account 411.Account No.
(e)
(g)
Adjustments
1 -----I-----
---- ----------- --- -
Amount
(h)(k)
8: ---I----
- - - -- -
- n
---
- n
FERC FORM NO.2 (12-96)Page 235
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003.09/30/2002
Capital Stock (Accounts 201 and 204)
1. Report below the details called for conceming common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and
preferred stock.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3. Give details conceming shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
Class and Series of Stock and Number of Shares Par or Stated Value Call Price at
Name of Stock Exchange Authorized by Charter per Share End of Year Line
No.
(a)(b)(c)(d)
Common Stock 000,000 1.00
FERC FORM NO.2 (12-96)Page 250
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
09/30/2002(2) Fi A Resubmission 03/31/2003
Capital Stock (Accounts 201 and 204)
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
5. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year.
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 pledgee and
purpose of pledge.
Outstanding per Bal. Sheet Outstanding per Bal.Held by Held by Held by Held by
(total amt outstanding Sheet Respondent Respondent Respondent RespondentLinewithout reduction for amts As Reacquired As Reacquired In Sinking and In Sinking andNo.held by respondent)Stock (Acct217)Stock (Acct 217)Other Funds Other Funds
Shares
(e)Amount Shares Cost Shares Amount
(g)
(h)(i)
513,060 513,060
FERC FORM NO.2 (12-96)Page 251
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2003 09/30/2002
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Name of Account and Number Amount
Line Description of Item of Shares
No.(a)(b)(c)(d)
Account 207 - Premium on Capital Stock 513,060 15,703,150
Total 513,060 15,703,150
FERC FORM NO.2 (12-96)Page 252
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
09/30/2002(2) nA Resubmission 03/31/2003
Other Paid-In Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the 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 briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line Item Amount
No.(a)(b)
Account 210 - Gain on Reacquired Preferred Shares 183,541
Total 183,541
FERC FORM NO.2 (12-96)Page 253
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1. Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
during the year and specify the account charged.
Class and Series of Stock Balance at
Line End of Year
No.(a)(b)
Not Applicable
TOTAL
CAPITAL STOCK EXPENSE (ACCOUNT 214)
1. Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as necessary to report all data. Number the rows in
sequence starting from the last row number used for Discount on Capital Stock above.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
of capital stock expense and specify the account charged.
Class and Series of Stock Balance at
Line End of Year
No.(a)(b)
Common Stock 077,741
TOTAL 077,741
FERC FORM NO.2 (12-96)Page 254
Name of Respondent This Report Is:
(1) ~ An Original
(2) A Resubmission
SECURITIES ISSUED OR ASSUMED AND
SECURITIES REFUNDED OR RETIRED DURING THE YEAR
INTERMOUNTAIN GAS COMPANY
1. Furnish a supplemental statement briefly describing security financing and
refinancing transactions during the year and the accounting for the securities
discounts, premiums, expenses, and related gains or losses. Identify as to
Commission authorization numbers and dates.
2. Provide details showing the full accounting for the total principal amount,
par value, or stated value of each class and series of security issued,
assumed, retired, or refunded and the accounting for premiums, discount
expenses, and gains or losses relating to the securities. Set forth the facts
of the accounting cleany with regard to redemption premiums, unamortized
discounts, expenses, and gain or losses relating to securities retired or
refunded, including the accounting for such amounts carried in the
respondent's accounts at the date of the refunding or refinancing transactions
with respect to securities previously refunded or retired.
No applicable transactions
FERC FORM NO.2 (12-96)
Date of Report Year of Report
03/31/03 09/30/02
3. Include in the identification of each class and series of security, as appropriate,
the interest or dividend rate, nominal date of issuance, maturity date, aggregate
principal amount, par value or stated value, and number of shares. Give also the
issuance of redemption price and name of the principal underwriting firm through
which the security transactions were consummated.
4. Where the accounting for amounts relating to securities refunded or retired is
other than that specified in Generellnstruction 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 the securities was assumed as well as details of the transactions whereby the
respondent undertook to pay obligations of another company. If any unamortized
discount, premiums, expenses, and gains or losses were taken over onto the
respondent's books, furnish details of these amounts with amounts relating to
refund securities cleany earmarked.
Page 255
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2003 09/30/2002
Long-Term Debt (Accounts 221, 222, 223, and 224)
1. Report by Balance Sheet Account the details concerning long-term debt included in Account 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. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include 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 such certificates were issued.
Class and Series of Obligation and Nominal Date Date of Outstanding
Name of Stock Exchange of Issue Maturity (Total amountLineoutstanding withoutNo.reduction for amts
held by respondent)
(a)(b)(c)(d)
Account 221 - Senior Debentures 09/18/1998 09/18/2018 58,000,000
Account 231 - Long-term Revolving line of Credit 12/13/2000 12/13/2005
TOTAL 58,000,000
FERC FORM NO.2 (12-96)Page 256
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Long-Term Debt (Accounts 221, 222, 223, and 224)
5. In a supplemental statement. give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates.
6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote.
8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (Q. Explain in a footnote any
difference between the total of column (Q and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Interest for Interest for Held byYear Year RespondentLine
No.
Held by
Respondent
Redemption Price
per$100at
End of Year
Rate
(in%)
(e)
Amount Reacquired Bonds
(Acct 222)
(g)
Sinking and
Other Funds
(h)(i)
260 210,800
367,476
4. 01 i
--- ---
578,276
FERC FORM NO.2 (12-96)Page 257
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2003 09/30/2002
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181 , 225, 226)
1. Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense,
premium or discount applicable to each class and series of long-term debt
2. Show premium amounts by enclosing the figures in parentheses.
3. In column (b) show the principal amount of bonds or other long-term debt originally issued.
4. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
Designation of Principal Amount Total Expense Amortization Amortization
Long-Term Debt of Debt Issued Premium or Period PeriodLineDiscountNo.Date From Date To
(a)(b)(c)(d)(e)
Senior Debentures (Issued 9/98)58,000,000 50,119 09/18/1998 09/18/2018
FERC FORM NO.2 (12-96)Page 258
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
5. Fumish in a footnote 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 of Accounts.
6. Identify 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 Debits During Credits During Balance at
Beginning Year Year End of Year Line of Year No.
(g)
(h)(i)
19,056 608)17,448
FERC FORM NO.2 (12-96)Page 259
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss
including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428., Amortization of Loss on Reacquired
Debt, or credited to Account 429.1 , Amortization of Gain on Reacquired Debt-Credit.
Line . Designation of Date Principal Net Gain or Balance at Balance at
No.Long-Term Debt Reacquired of Debt Loss Beginning End of Year
Reacquired of Year
(a)(b)(c)(d)(e)(f)
First Mortgage Bonds
Series I 11/16/1989 2,400,000 24,543 619 11,875
Series J 11/16/1989 720,000 81,480 41,862 39,390
Series K 11/16/1989 530,000 45,877 23,508 22,116
Series L 11/16/1989 250,000 364 616 187,397 176,355
Series M 11/16/1989 13,250,000 377,434 708,027 666,292
Senior Debentures 11/2009 09/27/1993 28,000,000 234 155 149,251 140,456
Senior Debentures 10/2013 09/18/1998 38,000,000 120,547 102,439 96.403
Total 92,150,000 248,652 225,103 152,887
FERC FORM NO.2 (12-96)Page 260
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and
other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include 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 current year, and (c) taxes paid and charged direct to operations or accounts other 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 readily be ascertained.
Balance at Balance at
Line Kind of Tax Beg. of Year Beg. of Year
No.(See Instruction 5)
Taxes Accrued Prepaid Taxes
(a)(b)(c)
Unemployment - Federal 993
Unemployment - State 010
FICA 158,149
City Franchise 920,596
Property 473,861
Sales. 5%385
Use-197
Road - Federal 773
Road - State 14,818)
Income - Federal 890,874)
Income - State 767,632)
TOTAL 110,360)
FERC FORM NO.2 (12-96)Page 262a
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (~ and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
Balance at Balance at
Line Taxes Charged Taxes Paid End of Year End of Year
No.During Year During Year Adjustments Taxes Accrued Prepaid Taxes
(Account 236)(Included in Acct 165)
(d)(e)
(g)
(h)
23,796 22,131 658
19,573 18,922 661
285,078 1.461,783 222 10,334)
342,073 184,189 078.480
000,191 001 539 1.472,513
621 981
107,790 101,944 11,Q43
174 282 664
262 22,080)
15,822.451 363,118 1.431,541)
257,674 343,650 853,608)
TOTAL 26,865,421 21,511,801 222 251.481
FERC FORM NO.2 (12-96)Page 263a
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) n A Resubmission 03/31/2003
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and
other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include 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 current year, and (c) taxes paid and charged direct to operations or accounts other 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 readily be ascertained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.
Electric Gas Other Utility Dept.Other Income and
Line (Account 408.1, (Account 408.(Account 408.Deductions
No.409.409.409.(Account 408.
409.
(i)(k)(I)
43,369
239,956
342,073
000,191
15,822,252 200
257,408 266
TOTAL 26,705,249 506
FERC FORM NO.2 (12-96)Page 262b
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (n and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
DISTRIBUTION OF TAXES CHARGED (Show utilitv denartment where aDDlicable and account charaed.
Extraordinary Items Other Utility Opn.Adjustment to Ret.
Line (Account 409.Income Eamings Other
No.(Account 408.(Account 439)
409.
(m)(n)(0)
(p)
45,121
581
107,790
174
TOTAL 159,666
FERC FORM NO.2 (12-96)Page 263b
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2003 09/30/2002
Miscellaneous Current and Accrued Liabilities (Account 242)
1. Describe and report the amount of other current and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under appropriate title.
Line Item Balance at
No.End of Year
(a)(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 268
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) DA Resubmission 03/31/2003
Other Deferred Credits (Account 253)
1. Report below the details called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (less than $250,000) may be grouped by classes.
Line Balance at Debit Debit
No.Description of Other Beginning Contra Credits Balance at
Deferred Credits of Year Account Amount End of Year
(a)(b)(c)(d)(e)(f)
Deferred Tax Regulatory Liability 300,689 178,550 605,114 727,253
Miscellaneous Deferred Liabilities 214,022 15,200 198,822
Total 514,711 193,750 605,114 926,075
FERC FORM NO.2 (12-96)Page 269
Name of Respondent
INTERMOUNTAIN GAS COMPANY
1. Report the information called for below concerning the respondent's accounting for
deferred income taxes relating to property not subject to accelerated amortization.
Line
No.
ccount Subdivisions
Account 282
Electric
Gas
TOTAL Account 282 Enter Total of lines 5 thru 8
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
Class of Property Method
----------
Transmission DDB
Transmission DDB/SYD
Transmission ACRS
Transmission MACRS
Distribution DDB
Distribution DDB/SYD
Distribution ACRS
Distribution MACRS
Transportation Equip)DB
Transportation Equipl.CRS
Transportation EquilMACRS
Office Fumiture & E DDB
Office Fumiture & E DDB/SYD
Office Furniture & E ACRS
Office Furniture & E MACRS
Structures & ImprovACRS
Structures & ImprovMACRS
Description
----
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Clean fuel vehicle deduction
FERC FORM NO.2 (12-96)
NOTES
Estimated Lives
------------
Guideline Life - 22 years
Guideline Class Life - 17.5 years
10 years
15 years
Guideline Life - 35 years
Guideline Class Life - 28 years
15 years
20 years
Guideline Class Life - 3 years
3 years
5 years
Guideline Life - 8 years
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
----------- -------
673,766
(179,532)
(4,911,449)
214,525
(57 163)
(1,563,791)
--------- ----
(4,417,215)(1,406,429)
Page 274
Date of Report Year of Report
9/30/02
2. For Other, include deferrals relating to other income and deductions.
Balance at
Beginning
of Year
CHANGES DURING YEARAmounts Amounts
Debited To Credited To
Account 410.Account 411.
777,814 371,385
777,814 371,385
Adoption Date
------
1970
1971
1981
1987
1970
1971
1981
1987
1971
1981
1987
1970
1971
1981
1987
1981
1987
This Report Is:
(1) X An Original
2 A Resubmission 3/31/03
ACCUMULATED DEFERRED 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., 4.02 and 6.01, 6.02 etc.
Use se arate a es as re uired.
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Debits
Acct. No.
410.110 (a)
Annual Tax Deferrals:
Date of Report Year of Report
9/30/02
ADJUSTMENTS
Credits Balance at
End of Year
Acct. No.Amount
80,163 65,431
80,163 65,431
80,163 65,431 13,263,819
Annual Deferral
(Dr) Cr
ustments Balance
844,041
11,255,107
11,864,255
923,742
12,495,432
13,067,158
13,565,414
14,052,699
14,176,863
14,279,400
323,833
14,272,076
13,947,293
13,830,155
13,501,683
13,523,725
13,489,017
13,134,272
930,555
12,979,659
13,099,138
11,842,578
13,263,739
Year Credits
1970-80 6,865,1851981 846,2091982 646,4411983 730,1981984 828,6861985 894,6751986 950,5081987 1,007,3911988 489,0601989 145,107
1990 144 8951991 51,3561992 145,2911993 239,6171994 414,7501995 133,4631996 86,9991997 199 7751998 485,9221999 153,6872000 277,3162001 423,0052002 1,777,814
Deferred taxes are provided for the difference between book lives on a
composite method and tax lives computed either on a declining balance
method, a sum-of-the years digits method, or an ACRS method.
(a) Represents adjustments to the return as filed.
(b Re resents amounts transferred to Acct. 283.
FERC FORM NO 2. (12-96)
Debits
021,144
284,333
148
350,426
251,433
372,745
445,949
487,584
256,934
45,280
99,652
137,077
480,886
670,220
734,180
97,680
625
284,997
630,120
155,312
200,185
914 337
371,385
849,190
(15,145)
(320,285)
(5,563)
49,796
(6,303)
(32,522)
(107,962)
710
(810)
33,964
10,812
313,465
(9,042)
(13,741)
(24 082)
(269,523)
(59,519)
50,729
42,348
(765,228)
14,732
Page 275
Line
No.
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~An Original
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/31/03 9/30/02
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 263)
1. Report the information called for below concerning the 2. For Other, include deferrals relating to other income and deductions.
respondent's accounting for deferred income taxes relating
to amounts recorded in Account 263.
CHANGES DURING YEAR
Balance at
Line Account Subdivisions Beginning Amounts Amounts
No.of Year Debited Credited
(Account 410.1) (Account 411.1)
(a)(b)(c)(d)
1 Account 263
Gas
Advances in aid of construction 027 969 466 104 765
Amortization of intangibles 360 6,436
Accrued vacation (426 777 471 451
Deferred compensation plans (1,551 674 602 129 736
Supplemental retirement plan (717 736)3,450 221 260
Post retirement benefits (253,456 265 204 206 290
IBNR benefit claims (35 000
Cost of cas delivered but un billed to customers 512 963 610,696 614 567
Note receivable 075
Rate case costs 366
Unbilled revenue 094,437)370 699 062,466
Incentive awards 250 166
Deferred costs on refinanced debt 770 191
Refinance costs 325 047 064
Transportation contract settlement
Purchased cas adiustments 14,431 631 552 466 641 253
Bad debt provision 121 026 533 515 363 670
Uniform capitalization (97 920)094 223 551
Contingent liabilities 400
Pension accrual (22 165)166 562
Rebate program 507
Reserve for ad coupons 357
Oceratina reserves (116,457\
Level cav revenue (19 064\
Line pack inventorv (26 724
Federal regulatory gross-up 667 267'
State reaulatorv cross-up 213 900
TOTAL (Acct 263) (Total of lines 3 thru 29)9,495 656 673 696 692 930
Classification ofTOTAL
Federal Income Tax 495 656 673 696 692 930
Sate Income Tax
The Respondent provides deferred income taxes in this account for all timing differences between book and tax accounting which
are not directly related to property. This accounting was approved by the IPUC in Order No. 11507. Beginning in 1963, pursuant to
IPUC Order No. 17701 , the Respondent does not provide for deferred State income taxes on its utility operations. For 1996, the
items on page 277 generated deferred tax provisions in this account (see page 261A).
(a) Represents adjustments to the return as filed.
(b) Represents amounts tranferred from Acc!. 262.
(c) Represents adjustment to record FASB 109.
FERC FORM NO.2 (12-96)Page 276
Name of Respondent This Report is:Date of Report Year of Report
(1) 2\ An Original
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/31/03 9/30/02
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continue
3. Provide ina footnote explanations for pages 276 and 277. Include 4. Add additional rows as necessary to report all data. When rows are added, the additional
amounts relating to insignificant items listed under Other.row numbers should follow in sequence, 4., 4.02 and 6., 6.02 etc. Use separate pages as
reQuired.
ADJUSTMENTS
CHANGES DURING YEAR Debits Credits
Amounts Amounts Balance at line
Debited Credited End of Year No.
(Account 410.(Account 411.2) Acc!. No.Amount Acc!. No.Amount
(e)(f)(e)(h)(i)(i)Ik\
282.160 101 266)
818
411.110 (a'645 1417 112\
411.110 611 037)
411.110 (a'(935 568)
411.110 (a'1194 542\
135 00())
411.110 (a)123 532 632 826
(2,075)
368
411.110 (a)411.110 (a)293 478 079 504
411.110 (a)166 250
579
304 963
343 046
270 871
411.110 410.110 fa)8359 (230 736)
400
411.110 (a)25578 (31 177\
33,542
357
(118,457\
119 064)
(28 724)
284 488 600 & 253.600 (c'172 909 775 688)
186.600 & 253.600 Ic\823 693 390 207
415 665 353 210 460 723)
415 665 353 210 (7,460 723)
Description Schedule M Amount Deferred Taxes Provided
Advances in aid of construction (209 420)(73 297)
Amortization of intangibles 395 438
Accrued vacation 11,485 020
Deferred compensation plans (168 962)(59 136)
Supplemental retirement plan (622 373)(217 830)
Post retirement benefits 168 327 914
Cost of gas delivered but unbilled (10 483)669)
IBNR benefit claims
Unbilled revenue 881 176 308 411
Incentive awards 332 166
Deferred cost on refinanced debt 036)191)
Refinance costs (66 180)(20 084)
Transportation contract settlement
Purchased gas adjustments (40 253 672)(14 088 785)
Bad debt provisions 428 129 149 845
Uniform capitalization (355 590)(124,457)
Pension accrual 390 586
Rebate program 100
(40 054 382)(14 019 034)
FERC FORM NO.2 (12-96)Page 277
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) D A Resubmisslon 03/31/2003
Other Regulatory Liabilities (Account 254)
1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2. For regulatory liabilities being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
Line Balance at DEBITS DEBITS
No.Description and Purpose of Beginning Account Credits Balance at
Other Regulatory Liabilities of Year Credited Amount End of Year
(a)(b)(c)(d)(e)
Not Applicable
Total ;-f
FERC FORM NO.2 (12-96)Page 278
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
Gas Operating Revenues
1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in Columns (~ and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in
columns (~ and (g) revenues for Accounts 480-495.
Revenues for Revenues for Revenues for Revenues for
Transition Transition GRI and ACA GRI and ACA
Costs and Costs and
Line Take-or-Pay Take-or-Pay
No.
Title of Account Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
480-484 Sales
485 Intracompany Transfers
487 Forfeited Discounts
488 Miscellaneous Service Revenues
489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities
489.4 Revenues from Storing Gas of Others
490 Sales of Prod. Ext. from Natural Gas
491 Revenues from Natural Gas Proc. by Others
492 Incidental Gasoline and Oil Sales
493 Rent from Gas Property
494 Interdepartmental Rents
495 Other Gas Revenues
Subtotal:
496 (Less) Provision for Rate Refunds
TOTAL:
FERC FORM NO.2 (12-96)Page 300
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)A Resubmission 03/31/2003 09/30/2002
Gas Operating Revenues
4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Revenues Revenues
Line
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
212 248,376 197,625,766 212,248,376 197,625,766 25,675,588 26,190,302
989,248 6,458,990 989,248 6,458,990
10,726,438 10,830,428 10,726,438 10,830,428 771,407 076,031
325 325 325 325
16,954 136)16,954 136)
229,983,341 214,917 373 229,983,341 214,917,373
229,983,341 214,917,373 229,983,341 214,917,373
FERC FORM NO.2 (12-96)Page 301
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) nA Resubmission 03/31/2003
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.
1. Report revenues and Dth of gas delivered through gathering facilities by zone of receipt (i.e. state in which gas enters respondents system).
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
Revenues for Revenues for Revenues for Revenues for
Transition Transaction GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Rate Schedule and
Zone of Receipt Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Current Year
(a)(b)(c)(d)(d)
Not Applicable
FERC FORM NO.2 (12-96)Page 302
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.
3. Other Revenues in columns (0 and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e).
4. Delivered Dth of gas must not be adjusted for discounting.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 303
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
09/30/2002(2) Fi A Resubmission 03/31/2003
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.
1. Report revenues and Dth of gas delivered by Zone of Delivery by Rate Schedule. Total by Zone of Delivery and for all zones. If respondent does not have separate zones, provide
totals by rate schedule.
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3. Other Revenues in columns (Q and (g) include reservation charges received by the pipeline plus usage charges for transportation and hub services, less revenues reflected in
columns (b) through (e).
Revenues for Revenues for Revenues for Revenues for
Transition Transition GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Zone of Delivery,
Rate Schedule Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
Not Applicable
FERC FORM NO.2 (12-96)Page 304
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
09/30/2002(2) OA Resubmission 03/31/2003
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.
4. Delivered Dth of gas must not be adjusted for discounting.
5. Each incremental rate schedule and each individually certificated rate schedule must be separately reported.
6. Where transportation services are bundled with storage services, report total revenues but only transportation Dth.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 305
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) OA Resubmission 03/31/2003
Revenues from Storing Gas of Others (Account 489.
1. Report revenues and Dth of gas withdrawn from storage by Rate Schedule and in total.
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3. Other revenues in columns (~ and (g) include reservation charges, deliverability charges, injection and withdrawal charges, less revenues reflected in columns (b) through (e).
Revenues for Revenues for Revenues for Revenues for
Transition Transaction GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Rate Schedule
Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
Not Applicable
FERC FORM NO.2 (12-96)Page 306
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) 0 A Resubmission 03/31/2003
Revenues from Storing Gas of Others (Account 489.
4. Dth of gas withdrawn from storage must not be adjusted for discounting.
5. Where transportation services are bundled with storage services, report only Dth withdrawn from storage.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 307
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) 0 A Resubmission 03/31/2003
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 others, compensation for minor or incidental services provided for others, penalties, profit or loss on sales of material and
supplies, sales of steam, water, or electricity, miscellaneous royalties, revenues from dehydration, other processing of gas of others,
and gains on settlements of imbalance receivables. Separately report revenues from cash-out penalties.
Line Description of Transaction Revenues
No.(in dollars)
(a)(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 308
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses
AccountLine
No.
(a)
1. PRODUCTION EXPENSES
A. Manufactured Gas Production
Manufactured Gas Production (Submit Supplemental Statement)
B. Natural Gas Production
B1. Natural Gas Production and Gathering
Operation
750 Operation Supervision and Engineering
751 Production Maps and Records
752 Gas Well Expenses
753 Field Lines Expenses
754 Field Compressor Station Expenses
755 Field Compressor Station Fuel and Power
756 Field Measuring and Regulating Station Expenses
757 Purification Expenses
758 Gas Well Royalties
759 Other Expenses
760 Rents
TOTAL Operation (Total of lines 7 thru 17)
Maintenance
761 Maintenance Supervision and Engineering
762 Maintenance of Structures and Improvements
763 Maintenance of Producing Gas Wells
764 Maintenance of Field Lines
765 Maintenance of Field Compressor Station Equipment
766 Maintenance of Field Measuring and Regulating Station Equipment
767 Maintenance of Purification Equipment
768 Maintenance of Drilling and Cleaning Equipment
769 Maintenance of Other Equipment
TOTAL Maintenance (Total of lines 20 thru 28)
TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
FERC FORM NO.2 (12-96)Page 317
Date of Report(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
- .. .
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/2002
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
B2. Products Extraction
Operation
~--
FERC FORM NO.2 (12-96)Page 318
(a)
770 Operation Supervision and Engineering
771 Operation Labor
TOTAL Operation (Total of lines 33 thru 46)
Maintenance I .
- .. . -
772 Gas Shrinkage
773 Fuel
774 Power
775 Materials
776 Operation Supplies and Expenses
777 Gas Processed by Others
778 Royalties on Products Extracted
779 Mariketing Expenses
780 Products Purchased for Resale
781 Variation in Products Inventory
(Less) 782 Extracted Products Used by the Utility-Credit
783 Rents
784 Maintenance Supervision and Engineering
785 Maintenance of Structures and Improvements
786 Maintenance of Extraction and Refining Equipment
787 Maintenance of Pipe Lines
788 Maintenance of Extracted Products Storage Equipment
789 Maintenance of Compressor Equipment
790 Maintenance of Gas Measuring and Regulating Equipment
791 Maintenance of Other Equipment
TOTAL Maintenance (Total of lines 49 thru 56)
TOTAL Products Extraction (Total of lines 47 and 57)
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/2002
Line
No.
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Account
(a)
- -- -
C. Exploration and Development
Operation
795 Delay Rentals
796 Nonproductive Well Drilling
797 Abandoned Leases
798 Other Exploration
TOTAL Exploration and Development (Total of lines 61 thru 64)
D. Other Gas Supply Expenses
- --------- --
1------ -- --
---
Operation
800 Natural Gas Well Head Purchases
116,348,594 161,136,279
864,318)248 508
160 212,912 142 887 771
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Purchases
803 Natural Gas Transmission Line Purchases
804 Natural Gas City Gate Purchases
804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
(Less) 805.1 Purchases Gas Cost Adjustments
TOTAL Purchased Gas (Total of lines 68 thru 76)
806 Exchange Gas
Purchased Gas Expenses
- _
n -
- .
807.1 Well Expense-Purchased Gas
807.2 Operation of Purchased Gas Measuring Stations
807.3 Maintenance of Purchased Gas Measuring Stations
807.4 Purchased Gas Calculations Expenses
807.5 Other Purchased Gas Expenses
TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
FERC FORM NO.2 (12-96)Page 319
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(continued)
Account
Year of Report
09/30/2002
Line
No.
Amount for Amount for
Current Year Previous Year
(b)(c)
947 952 647 234
004,653 506 954
(a)
808.1 Gas Withdrawn from Storage-Debit
(Less) 808.2 Gas Delivered to Storage-Credit
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
Gas used in Utility Operation-Credit
- -
I -
- - _
n -
810 Gas Used for Compressor Station Fuel-Credit
811 Gas Used for Products Extraction-Credit
460 448
285 048 479,329
288 508 486,777
158,867 703 141 541 274
158,867 703 141,541 274
812 Gas Used for Other Utility Operations-Credit
TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)
813 Other Gas Supply Expenses
TOTAL Other Gas Supply Exp. (Total of lines 77,86 thru 89,95)
TOTAL Production Expenses (Total of lines 3,30,58,, and 96)
100
2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
A. Underground Storage Expenses i- ---
---
i-~I---c--------Operation
814 Operation Supervision and Engineering101
102 815 Maps and Records
816 Wells Expenses103
104 817 Lines Expense
818 Compressor Station Expenses
819 Compressor Station Fuel and Power
105
106
107
108
820 Measuring and Regulating Station Expenses
821 Purification Expenses
109
110
822 Exploration and Development
823 Gas Losses
111
112
824 Other Expenses
825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Total of lines of 101 thru 113)
FERC FORM NO.2 (12-96)Page 320
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(contlnued)
Year of Report
09/30/2002
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
115
116
I--Maintenance
830 Maintenance Supervision and Engineering
831 Maintenance of Structures and Improvements117
118 832 Maintenance of Reservoirs and Wells
833 Maintenance of Lines119
120 834 Maintenance of Compressor Station Equipment
835 Maintenance of Measuring and Regulating Station Equipment121
122 836 Maintenance of Purification Equipment
837 Maintenance of Other Equipment123
124 TOTAL Maintenance (Total of lines 116 thN 123)
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126 B. Other Storage Expenses
- .-.... .-------
I-~-127
128 565 46,372
159 261 138,271
236,322 413 752
859 59,185
521,007 657 580
19,004 15,476
19,063 990
954 902
730 57,626
25,613 90,788
18,840 20,582
577 35,203
020
411 163
113,287 243 750
634 294 901 330
Operation
840 Operation Supervision and Engineering
841 Operation Labor and Expenses129
130
131
842 Rents
842.1 Fuel
132
133
842.2 Power
842.3 Gas Losses
134 TOTAL Operation (Total of lines 128 thru 133)
135
136
Maintenance
843.1 Maintenance Supervision and Engineering
843.2 Maintenance of Structures137
138 843.3 Maintenance of Gas Holders
843.4 Maintenance of Purification Equipment139
140 843.5 Maintenance of Liquefaction Equipment
843.6 Maintenance of Vaporizing Equipment
843.7 Maintenance of Compressor Equipment
141
142
143
144
843.8 Maintenance of Measuring and Regulating Equipment
843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Total of lines 136 thru 144)
146 TOTAL Other Storage Expenses (Total of lines 134 and 145)
FERC FORM NO.2 (12-96)Page 321
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(contlnued)
Year of Report
09/30/2002
Line
No.
Account Amount for
Current Year
(b)(a)
Amount for
Previous Year
(c)
148
149
Operation
844.1 Operation Supervision and Engineering
i----- r-~-
~---~~-
T~_
. -_u u
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
150
151
844.2 LNG Processing Terminal Labor and Expenses
844.3 Liquefaction Processing Labor and Expenses
844.4 Liquefaction Transportation Labor and Expenses152
153 844.5 Measuring and Regulating Labor and Expenses
844.6 Compressor Station Labor and Expenses154
155 844.7 Communication System Expenses
844.8 System Control and Load Dispatching156
157 845.1 Fuel
845.2 Power158
159 845.3 Rents
845.4 Demurrage Charges160
161 (less) 845.5 Wharfage Receipts-Credit
845.6 Processing Liquefied or Vaporized Gas by Others
846.1 Gas Losses
162
163
164 846.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166
167
Maintenance
847.1 Maintenance Supervision and Engineering
- -
_u.. -
- --
r .
_- U
634 294 901 330
168
169
847.2 Maintenance of Structures and Improvements
847.3 Maintenance of LNG Processing Terminal Equipment
170
171
847.4 Maintenance of LNG Transportation Equipment
847.5 Maintenance of Measuring and Regulating Equipment
847.6 Maintenance of Compressor Station Equipment
847.7 Maintenance of Communication Equipment
172
173
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)
177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)
FERC FORM NO.2 (12-96)Page 322
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/2002
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
178 3. TRANSMISSION EXPENSES ~I--~I-----~179
180 272 605
115 491 112 637
13,061 714
246 75,180
460 448
755 42,469
281 285 318 053
Operation
850 Operation Supervision and Engineering
181
182
851 System Control and Load Dispatching
852 Communication System Expenses
853 Compressor Station Labor and Expenses
854 Gas for Compressor Station Fuel
183
184
185
186
855 Other Fuel and Power for Compressor Stations
856 Mains Expenses
187
188
857 Measuring and Regulating Station Expenses
858 Transmission and Compression of Gas by Others
189
190
859 Other Expenses
860 Rents
191
192
TOTAL Operation (Total of lines 180 thru 190)
Maintenance r .
. -
. n
193
194
861 Maintenance Supervision and Engineering
862 Maintenance of Structures and Improvements
302 611
891 434
170,485 155,402
198,678 194,447
479 963 512 500
195
196
863 Maintenance of Mains
864 Maintenance of Compressor Station Equipment
197
198
865 Maintenance of Measuring and Regulating Station Equipment
866 Maintenance of Communication Equipment
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Total of lines 193 thru 199)
201 TOTAL Transmission Expenses (Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES i .
. . _
un
. -. .- .~.-------------
203
204
Operation
870 Operation Supervision and Engineering 914,340 792 104
205
206
871 Distribution Load Dispatching
872 Compressor Station Labor and Expenses
873 Compressor Station Fuel and Power207
FERC FORM NO.2 (12-96)Page 323
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(contlnued)
Account
Year of Report
09/30/2002
Line
No.
Amount for Amount for
Current Year Previous Year
(b)(c)
071 338 039,195
921 581
104
318 168 475 325
989,204 724 573
506 987 508 860
180,085 165,285
045 112 768,027
(a)
208
209
874 Mains and Services Expenses
875 Measuring and Regulating Station Expenses-General
210
211
876 Measuring and Regulating Station Expenses-Industrial
877 Measuring and Regulating Station Expenses-City Gas Check Station
878 Meter and House Regulator Expenses
879 Customer Installations Expenses
212
213
214
215
880 Other Expenses
881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)
217
218
! .
. u u ....... n .un_Maintenance
885 Maintenance Supervision and Engineering 102 65,048
538,483 713,234
107 581 106,984
288,720 322 402
582 266 628,977
262 696 287 159
847,848 123,804
892,960 891 831
219
220
886 Maintenance of Structures and Improvements
887 Maintenance of Mains
221
222
888 Maintenance of Compressor Station Equipment
889 Maintenance of Measuring and Regulating Station Equipment-General
890 Maintenance of Meas. and Reg. Station Equipment-Industrial223
224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
892 Maintenance of Services225
226 893 Maintenance of Meters and House Regulators
227 894 Maintenance of Other Equipment
228 TOTAL Maintenance (Total of lines 218 thru 227)
229 TOTAL Distribution Expenses (Total of lines 216 and 228)
230 5. CUSTOMER ACCOUNTS EXPENSES
u u .
-- T---
n .
.. -
I-----I-n-----
~----
231
232
Operation
901 Supervision 033
436 454
454 146
58,924
376,108
158,033
233
234
902 Meter Reading Expenses
903 Customer Records and Collection Expenses
FERC FORM NO.2 (12-96)Page 324
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2003
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/2002
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
235
236
904 Uncollectible Accounts
905 Miscellaneous Customer Accounts Expenses
641,430
605,063
396,837
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
989,902
In- u .
. .. -
1--
----
240
241
907 Supervision
908 Customer Assistance Expenses 112,481 917
112 521 917
242
243
909 Informational and Instructional Expenses
910 Miscellaneous Customer Service and Informational Expenses
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245 7. SALES EXPENSES
. -.----..------- -- --------
246
247
Operation
911 Supervision
1,435,075 1,476 270
266 877 244,208
701 952 720,478
248
249
912 Demonstrating and Selling Expenses
913 Advertising Expenses
916 Miscellaneous Sales Expenses250
251 TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
U .
.. . - ----~-----_._--- ---.---.----
253
254
Operation
920 Administrative and General Salaries 531 255 101 464
442,206 529 236
340,148 275,819
299 207 359,570
174 952 162 854
606 182 452 212
322 249 690,970
476,422 401 582
505,514 448,655
16,017,879 15,870,724
255
256
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
923 Outside Services Employed257
258 924 Property Insurance
925 Injuries and Damages259
260 926 Employee Pensions and Benefits
927 Franchise Requirements261
262 928 Regulatory Commission Expenses
(Less) 929 Duplicate Charges-Credit263
264 930.1 General Advertising Expenses
930.2Miscellaneous General Expenses
931 Rents
265
266
267 TOTAL Operation (Total of lines 254 thru 266)
268
269
Maintenance
932 Maintenance of General Plant
. I
. .
635
061 514
193 355,970
540
15,876 264
176,527,496
270 TOTAL Administrative and General Expenses (Total of lines 267 and 269)
271 TOTAL Gas O&M Expenses (Total of lines 97,177 201 229 237 244 251, and 270)
FERC FORM NO.2 (12-96)Page 325
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) nA Resubmission 03/31/2003
Exchange and Imbalance Transactions
1. Report below details by zone and rate schedule concerning the gas quantities and related dollar amount of imbalances associated with system balancing and
no-notice service. Also, report certificated natural gas exchange transactions during the year. Provide subtotals for imbalance and no-notice quantities for exchanges.
If respondent does not have separate zones, provide totals by rate schedule. Minor exchange transactions (less than 100,000 Dth) may be grouped.
Line Gas Received Gas Received Gas Delivered Gas Delivered
No.from Others from Others to Others to Others
Zone/Rate Schedule
Amount Dth Amount Dth
(a)(b)(c)(d)(e)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 328
Name of Respondent This
wort
Is:Date otReport Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
Gas Used in Utility Operations
1. Report below details of credits during the year to Accounts 810, 811, and 812.
2. If any natural gas was used by the respondent for which a charge was not made to the appropriate operating expense or other account, list separately in column (c) the Dth of gas
used, omitting entries in column (d).
Natural Gas Natural Gas Natural Gas Natural Gas
Line
Purpose for Which Gas
Was Used Account Amount of Amount of Amount ofNo.Charged Gas Used Credit Credit Credit
Dth (in dollars)(in dollars)(in dollars)
(a)(b)(c)(d)(d)(d)
810 Gas Used for Compressor Station Fuel- Credit 854 165 881
811 Gas Used for Products Extraction - Credit
Gas Shrinkage and Other Usage in Respondenfs
Own Processing
Gas Shrinkage, etc. for Respondenfs Gas
Processed by Others
812 Gas Used for Other Utility Operations - Credit
(Report separately for each principal use. Group
minor uses.810 165)881)
Fuel- Storage plant operations 842 52,232 184 349
Operation Supervision & Engineering 870 116 408
Other Expenses 880 211 21,554
Office supplies and expense 921 684 19,747
Total 243 226 058
FERC FORM NO.2 (12-96)Page 331
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) DA Resubmission 03/31/2003
Transmission and Compression of Gas by Others (Account 858)
1. Report below details concerning 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. In column (a) give name of companies, points of delivery and receipt of gas. Designate points of delivery and receipt so that they can be identified readily on a map of respondenfs
pipeline system.
3. Designate associated companies with an asterisk in column (b).
Amount of Dth of Gas
Line Name of Company and Description of Service Performed Payment Delivered
No.(in dollars)
(a)(b)(c)(d)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 332
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2003 09/30/2002
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive tiUes that clearly 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. Indicate the functional classification and purpose of property
to which any expenses relate. List separately items of $250 000 or more.
Description Amount
Line (in dollars)
No.(a)(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 334
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Miscellaneous General Expenses (Account 930.
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 ~ems. List separately amounts of $250,000 or more however, amounts less than $250,000 may be
grouped if the number of items of so grouped is shown.
Description
Line
No.(a)
Amount
(in dollars)
(b)
Industry association dues.
Experimental and general research expenses.
a. Gas Research Institute (GRI)
b. Other
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 respondent
Other expenses
Directors' fees, retirement, and expenses
Chamber of Commerce Dues
Commitment Fees
54,814
- - --- ~.---- -
100
337,291
19.711
90,598
505,514Total
FERC FORM NO.2 (12-96)Page 335
Name of Respondent This
wort
Is:Date of Report Year of ReDort
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) riA Resubmission 03/31/2003
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments)
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. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account,
subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization and Amortization of
Depletion of Underground Storage
Line Depreciation Producing Natural Land and Land
No.Functional Classification Expense Gas Land and Land Rights
(Account 403)Rights (Account 404.
(Account 404.1)
(a)(b)(c)(d)
Intangible plant
Production plant, manufactured gas
Production and gathering plant, natural gas
Products extraction plant
Underground gas storage plant
Other storage plant 84,440
Base load LNG terminaling and processing plant 190,776
Transmission plant
Distribution plant 271,790
General plant 897,167
Common plant-gas
TOTAL 12,444,173
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/31/2003 09/30/2002
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404., 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If
composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine
depreciation charges, show in a footnote any revisions made to estimated gas reserves.
3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization of Amortization of
Other Limited-term Other Gas Plant Total
Line Gas Plant (Account 405) (bto~
No.(Account 404.Functional Classification
(e)
(~ (g)
(a)
26,031 26,031 Intangible plant
Production plan~ manufactured gas
Production and gathering plant, natural gas
Products extraction plant
Underground gas storage plant
84,440 Other storage plant
190,776 Base load LNG terminaling and processing plant
Transmission plant
271,790 Distribution plant
897,167 General plant
Common plantilas
26,031 470,204 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent This R ort Is: Date of Report
(1) X An Original (Mo, Da, Yr)Intermountain Gas Com 09/30/2002(2) A Resubmission 03/31/2003
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404., 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
4. 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.
Year of Report
Section B. Factors Used in Estimating Depreciation Charges
Line
No.
Plant Bases
(in thousands)
Applied Depreciation
or Amortization Rates
(percent)Functional Classification
(a)
Production and Gathering Plant
Offshore (footnote details)
Onshore (footnote details)
Underground Gas Storage Plant (footnote details)
Transmission Plant
Offshore (footnote details)
Onshore (footnote details)
General Plant (footnote details)
. ---.--.-.----.----- --- -
FERC FORM NO.2 (12-96)Page 338
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) nA Resubmission 03/31/2003
Particulars Concerning Certain Income Deductions 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)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the
period of amortization.
(b) Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance;
426.3, Penalties; 426., Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate
respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest Explain the nature of other debt on
which interest was incurred during the year.
Line Item Amount
No.(a)(b)
Account 426.
Donations did not exceed $250,000 to anyone beneficiary 154,873
Account 426.4
Expenditures for civic, political, and related activities, All under $250,000 245
Account 426.
Other deductions, all under $250,000 14,017
Account 431
Customer deposits - interest rate: 3%29,332
Level pay balances - interest rate: 4%
Short-term bank loans - interest rate: prime rate 367,476
Deferred Compensation for Board of Directors - interest rate: prime rate 42,709
Deferred Compensation for Executives & Key Managers - interest rate: prime rate 126,487
Deferred Gas interest income 252 022)
Miscellaneous 091
Sub-total 317,073
FERC FORM NO.2 (12-96)Page 340
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2003 09/30/2002
Regulatory Commission Expenses (Account 928)
1, Report below details of regulatory commission expenses incurred during the current year (or in previous years, if being amortized) relating to formal cases before a regulatory body,
or cases in which such a body was a party.
2. In column (b) and (c), indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.
Description Deferred in
Line (Fumish name of regulatory commission Assessed by Expenses Total Account 182.
No.or body, the docket number, and a Regulatory Expenses at Beginning
description of the case.Commission Utility to Date of Year
(a)(b)(c)(d)(e)
Idaho Public Utilities Commission
IPUC - annual fee (contra account charged 165.090)
475,661 475,661
761 761
Total 475,661 761 476,422
FERC FORM NO.2 (12-96)Page 350
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) nA Resubmission 03/31/2003
Regulatory Commission Expenses (Account 928)
3. Show in column (k) any expenses incurred in prior years that are being amortized. List in column (a) the period of amortization.
4. Identify separately all annual charge adjustments (ACA).
5. List in column (Q, (g), and (h) expenses Incurred during year which were charges currently to income, plant, or other accounts.
6. Minor items (less than $250,000) may be grouped.
Expenses Expenses Expenses Expenses Amortized Amortized
Incurred Incurred Incurred Incurred During Year During Year
Line During Year During Year During Year During Year Deferred in
No.Charged .Charged Charged Account 182.
Currently To Currently To Currently To Deferred to Contra Amount End of Year
Account Account
Department Account No.Amount 182.
(g)
(h)(i)(k)(I)
Gas 401.928 475,661
Gas 401.928 761
476,422
FERC FORM NO.2 (12-96)Page 351
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Distribution of Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals,
and Other Accounts, and enter such amounts in the appropriate lines and columns provided.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When
reporting detail of other accounts, enter as many rows as necessary numbered sequentialy starting with 75.01, 75.02, etc.
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Line
No.
Classification
Allocation of
Payroll Charged
for Clearing
Accounts
(c)(d)
Direct Payroll
Distribution
Total
(a)(b)_~_~_n u u - u
----------
_u-
---- - - _
r---r---r---Electric
Operation
Production
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
Transmission
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru 15)
Total Operation and Maintenance
Production (Total of lines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total of lines 5 and 14)
Customer Accounts (line 6)
Customer Service and Informational (line 7)
Sales (line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Operation
Production - Manufactured Gas
Production - Natural Gas(lncluding Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
TOTAL Operation (Total of lines 28 thru 37)
Maintenance
Production - Manufactured Gas
Production - Natural Gas(lncluding Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Distribution
r---~~
r---r---r---r---r---r---
123,956
251,112
631,466
749,401
121
165,089
941,350
15,862,495
123,956
251,112
631,466
749,401
121
165,089
941,350
15,862,495r---r---~-~
26,277
158,836
222,302
26,277
158,836
222,302
FERC FORM NO.2 (12-96)Page 354
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Distribution of Salaries and Wages (continued)
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Line
No.
Classification
Allocation of
Payroll Charged
for Clearing
Accounts
(c)(d)
Direct Payroll
Distribution
Total
(a)(b)
Administrative and General
TOTAL Maintenance (Total of lines 40 thru 46)
Gas (Continued)
Total Operation and Maintenance
Production - Manufactured Gas (Total of lines 28 and 40)
Production - Natural Gas (Including Expl. and Dev.)(II. 29 and 41)
Other Gas Supply (Total of lines 30 and 42)
Storage, LNG Terminaling and Processing (Total of II. 31 and 43)
Transmission (Total of lines 32 and 44)
Distribution (Total oflines 33 and 45)
Customer Accounts (Total of line 34)
Customer Service and Informational (Total of line 35)
Sales (Total ofline 36)
Administrative and General (Total of lines 37 and 46)
Total Operation and Maintenance (Total of lines 50 thru 59)
Other Utility Departments
Operation and Maintenance
TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62)
Utility Plant
Construction (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Construction (Total of lines 66 thru 68)
Plant Removal (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Plant Removal (Total oflines 71 thru 73)
Other Accounts (Specify) (footnote details)
TOTAL Other Accounts
TOTAL SALARIES AND WAGES
407,415 1,407,415
~-------~------~~~
150,233
409,948
853,768
749,401
121
165,089
941,350
17,269,910
150,233
409,948
853,768
749,401
121
165,089
941,350
17,269,910
~~~-
17,26,101 17,26,101r~-I-~
~~~~~-
17,269,910 17,269,910
FERC FORM NO.2 (12-96)Page 355'
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002
(2) Fi A Resubmission 03/31/2003
Charges for Outside Professional and Other Consultative Services
1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional
services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising, labor relations, and public
relations, rendered for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of
any kind, or individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for
legislative services, except those which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities.
(a) Name of person or organization rendering services.
(b) Total charges for the year.
2. Designate associated companies with an asterisk in column (b).
Description Amount
Line (in dollars)
No.(a)(b)(c)
Moffatt Thomas Barrett Rock & Fields 269,394
FERC FORM NO.2 (12-96)Page 357
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2003 09/30/2002
Compressor Stations
1. Report below details conceming compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground storage
compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations.
2. For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of stations
grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondenfs title, and percent of ownership if
jointly owned.
Number of Certificated
Line Name of Station and Location Units at Horsepower for Plant Cost
No.Station Each Station
(a)(b)(c)(d)
Transmission Compressor Station:
Fort Hall Compressor Station
368.321
Bingham County, Idaho
FERC FORM NO.2 (12-96)Page 508
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
09/30/2002(2) riA Resubmission 03/31/2003
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account, or what disposition
of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation during the year and show in a
footnote each unifs size and the date the unit was placed in operation.
3. For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other fuel or power.
Expenses (except Expenses (except Operation Data Operation Data
depreciation and depreciation and Gas for Number of Date of
Line taxes)taxes)Compressor Total Compressor Compressors Station
No.Fuel In Dth Hours of Operation Operated at Time Peak
Fuel or Power Other During Year of Station Peak
(e)
(g)
(h)(i)
3,460 61,246 817 196 02107/2002
FERC FORM NO.2 (12-96)Page 509
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage projects used by respondent
Line
No.
Item
(a)
STORAGE OPERATIONS (in Dth)
Gas Delivered to Storage
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL (Total of lines 2 thru 13)
Gas Withdrawn from Storage
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL (Total of lines 16 thru 27)
r--
- u
l - -
m___- - -- u
-- -- - - -~~~
~r-
Date of Report(Mo, Da, Yr)
03/31/2003
Year of Report
09/3012002
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Belonging to
Others
(Dth)
(c)
Total
Amount
(Dth)
(d)
154,875 154,875
243,902
114,214
59,915
572 906
243,902
114,214
59,915
572,906
75,639)75,639)
108)108)
837)837)
817)817)
343)343)
687)687)
9,400)9,400)
307)307)
234)234)
726)726)
44,184)44,184)
632)54,632)
244,914)244,914)
FERC FORM NO.2 (12-96)Page 512
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Storage Projects
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. If quantity is converted from Met to Dth, provide conversion factor in a footnote.
Line
No.
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
Top or Working Gas End of Year
Cushion Gas (Including Native Gas)
Total Gas in Reservoir (Total of line 1 and 2)
Certificated Storage Capacity
Number of Injection - Withdrawal Wells
Number of Observation Wells
Maximum Days' Withdrawal from Storage
Date of Maximum Days' Withdrawal
LNG Terminal Companies (in Dth)
Number ofTanks
Capacity ofTanks
LNG Volume
Received at 'Ship Rail'
Transferred to Tanks
Withdrawn from Tanks
Boil Off' Vaporization Loss
. -. .. .
11,600,552
23,600
624,152
93.472
01/30/2002
FERC FORM NO.2 (12-96)Page 513
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/2002(2) n A Resubmission 03/31/2003
Transmission Lines
1. Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name of owner, or co-owner,
nature of respondenfs title, and percent ownership if jointly 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 costs are contemplated.
4. Report the number of miles of pipe to one decimal point.
Designation (Identification)Total Miles
Line of Line or Group of Lines of Pipe
No.(a)(b)(c)
Transmission lines (includes irrigation mains)
689.
Distribution and service lines
8,456.
FERC FORM NO.2 (12-96)Page 514
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the year's end for which this report is submitted. The season s peak normally will be reached before the due date of this report, April 30, which
permits inclusion of the peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
Line
No.
Description
Dth of Gas
Delivered to
Interstate Pipelines
(b)(d)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
SECTION A: SINGLE DAY PEAK DELIVERIES
Date: 01/30/02
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of gas Withdrawn form Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Interruptible Storage
Other (Describe) (footnote details)
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
Other (Describe) (footnote details)
TOTAL
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
Dates: 01/29/02 01/30/02, 01/31/02
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Interruptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of Gas Withdrawn from Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Interruptible Storage
Other (Describe) (footnote details)
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
Other (Describe) (footnote details)
TOTAL
1---
- -
1- -
- -
r---r---r---r---r---r---
233,112 233,112
233,112 233,112r---r---I--~~
42,528 42,528
42,528 528r---r---r--~
r---i---r---r---r---r---r---r---r---
719,894 719,894
719,894 719,894r---r---r---
86,911 86,911
86,911 86,911i--r---~-
FERC FORM NO.2 (12-96)Page 518
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)D A Resubmission 03/31/2003 09/30/2002
Auxiliary Peaking Facilities
1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondenfs system, such as underground storage projects, liquefied petroleum gas
installations, gas liquefaction 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 rated 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.
Maximum Daily Cost of Was Facility
Location of Type of Delivery Capacity Facility Operated on Day
Line Facility Facility of Facility (in dollars)of Highest
No.Dth Transmission Peak
(a)(b)(c)(d)Delivery?
Nampa, Idaho Liquefied natural gas 600,000 756,528 Yes
NW 1/4 Sec. 31
T4N R1W.
Plymouth, WA Liquefied natural gas 720,000 Yes
FERC FORM NO.2 (12-96)Page 519
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2003
Year of Report
09/30/2002
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
5. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. Use copies of pages 520.
6. Also indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another
jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local
distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the
reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline.
7. Also indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales, transportation and
compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year
which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities.
8. Also indicate the volumes of pipeline production field sales that are included in both the companys total sales figure and the company s total transportation figure. Add additional
rows as necessary to report all data, numbered 14.01, 14.02, etc.
(a)
Ref.
Page
No.
(b)
Amount of
DthLine
No.
Item
(c)
01 Name of System:
GAS RECEIVED
Gas Purchases (Accounts 800-805)
Gas of Others Received for Gathering (Account 489.1)
Gas of Others Received for Transmission (Account 489.
Gas of Others Received for Distribution (Account 489.
Gas of Others Received for Contract Storage (Account 489.
Exchanged Gas Received from Others (Account 806)
Gas Received as Imbalances (Account 806)10 Receipts of Respondenfs Gas Transported by Others (Account 858)
11 Other Gas Withdrawn from Storage (Explain)12 Gas Received from Shippers as Compressor Station Fuel
13 Gas Received from Shippers as Lost and Unaccounted for14 Other Receipts (Specify) (footnote details)15 Total Receipts (Total of lines 3 thru 14)
16 GAS DELIVERED17 Gas Sales (Accounts 480-484)18 Deliveries of Gas Gathered for Others (Account 489.1) 19 Deliveries of Gas Transported for Others (Account 489.20 Deliveries of Gas Distributed for Others (Account 489.21 Deliveries of Contract Storage Gas (Account 489.22 Exchange Gas Delivered to Others (Account 806)23 Gas Delivered as Imbalances (Account 806)24 Deliveries of Gas to Others for Transportation (Account 858)25 Other Gas Delivered to Storage (Explain)26 Gas Used for Compressor Station Fuel27 Other Deliveries (Specify) (footnote details)28 Total Deliveries (Total of lines 17 thru 27)29 GAS UNACCOUNTED FOR30 Production System Losses
31 Gathering System Losses32 Transmission System Losses33 Distribution System Losses34 Storage System Losses35 Other Losses (Specify)
36 Total Unaccounted For (Total of lines 30 thru 35)
I--n-
- ..._
25,315,372
303
305
301
307
328
328
332
26,231,527
51,546,899
--~-~_
m__
50,446,847
303
305
301
307
328
328
332
509 81,936
331,179)
50,197,6041--- --
. -
100,000
78,389)
21,611
FERC FORM NO.2 (12-96)Page 520
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) n A Resubmission
Gas Account - Natural Gas (continued)
Line
No.
Item
(a)
Total Deliveries & Unaccounted For (Total of lines 28 and 36)
FERC FORM NO.2 (12-96)Page 520a
Date of Report
(Mo, Da, Yr)
03/31/2003
Ref.
Page
No.
(b)
Year of Report
09/30/2002
Amount of
Dth
(c)
50,219,215
Name of Respondent This Report Is:
(1) * An Original
(2) A Resubmission
SYSTEM MAPS
1. Furnish five copies of a system map (One with each filed copy of this (h) Normal direction of gas flow (indicated 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 0) Location of products extraction plants, stabilization plants,
be furnished 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 0) Location of products extraction plants, stabilization plants,with a previous year s annual report. If, however, maps are not purification plants, recycling areas, etc.furnished for this reason, reference should be made in the space (k) Principal communities receiving service through the respondent'
below to the year s annual report with which the maps were furnished. pipeline.
2. Indicate the following information on the maps: 3. In 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) Incremental 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. If 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.
(g) Location of compressor stations.
Date of Report
INTERMOUNTAIN GAS COMPANY 03/31/03
Year of Report
09/30/2002
SEE PAGE 522-
FERC FORM NO.2 (12-96)Page 522 Next page is 551
\S)
?JNllNOAM
h?AHO
OHVC11
ORI%ON
52-2.-A
~ ~ ~~ ~ ~~ ~ ~
~ ~ i !
! ~ I ~