2003annual report.pdf

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FERC Form No.
ANNUAL REPORT OF MAJOR
NATURAL GAS COMPANIES
This report is mandatory under the Natural Gas Act, Sections 10(a), and 16
and 18 CFR 260.1. Failure to report may result in criminal fines, civilpenalties, another sanctions as provided by law. The Federal Energy
Regulatory Commission does not consider this report to be of a confidential
nature.
Exact Legal Name of Respondent (Company)
Intermountain Gas Company
Year of Report
Sep 30 , 2003
FERC FORM No.2 (1-99)
FERC FORM NO.
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
01 Exact Legal Name Respondent
, Intermountain Gas Company
IDENTIFICATION
02 Year of Report
September 30, 2003
03 Previous Name and Date of Change (If name changed during year)
None
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
O. Box 7608: 555 S. Cole Road, Boise, Idaho 83707
05 Name of Contract Person
Scott Madison
06 Title of Contract Person
Po Controller & Chief Accounting Officer
07 Address of Contact Person (Street, City, State, Zip Code)
O. Box 7608 : 555 S. Cole Road, Boise, Idaho 83707
08 Telephone of Contact Person, Including Area Code 09 This Report Is:
(1) X An Original
(2) a Resubmission
10 Date of Report
(Mo, Da, Yr)
208-377 -6000
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
includin October 1 to includin Se tember 30 of the ear of the re ort.
11 Name
Scott Madison
12 Title
P. Controller & Chief Accounting Officer
13 Signature 14 Date Signed
March 31 , 2004
Title 18, U.C. 10 1 , makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States
any false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM 2 (12-96)
Page 1
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 I I 09/30/03
. 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 reportedfor 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)
--'12 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)DA Resubmission I I 09/30/03
List Qf 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 reportedfor 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) DA 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)
1 1
Year of Report
09/30/03
Paul Powell
Senior Vice President, Finance & Administration and Chief Financial Officer
O. Box 76081555 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 toresidential, 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 years certified financial
statements?
(1) (29 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)DA Resubmission 1 1 09/30/03
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 "D" 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.1 00.
3 .
FERC FORM NO.2 (12-96)Page 102
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 1 1 09/30/03
. Corporations Controlled by Respondent
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. 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 the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting FootnoteNo.Stock Owned Reference
(a)(b)(c)(d)(e)
Not Applicable Not llsed
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)
(2)DA Resubmission 1 1 09/30/03
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.
February 12, 2003Total: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
PO BOX 7608
BOISE, ID 83707
FERC FORM NO.2 (12-96)Page 107
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 1 1 09/30/03
Important Changes During the Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with theinquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to theschedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved , particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commissionauthorization.
3- Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commissionauthorization, if any was required. Give date journal 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 effectivedates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchasecontract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any sucharrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, includingordinary 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 if 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 proceedingsculminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, directorsecurity 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 Commission s authorization of the following price changesEffective Date July 1 st 2003
Annualized Revenue Increase $61 000 000
FERC FORM NO.2 (12-96)108.
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 1 1
Comparative Balance Sheet (Assets and Other Debits)
09/30/03
Year of Report
Line
No.
Title of Account Reference
Page Number
Balance at End Balance at End
of Current Year of Previous Year
(in dollars)(in dollars)
(c)(d)
332 074 700 313 086 457
120 306 218,480
332 195,006 313 304 937
172,458,835 163 061 671
159,736 171 150,243 266
159 736 171 150,243,266
1,465 945 1,465 945
200 6,461
200 6,461
(a)(b)
322 685
322 685
28)
297 240
297 212
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 (117.4)
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
200-201
200-201
200-201
122
220
220
220
220
222-223
224-225
805
582 484
337 391
957 551 )
451 186
661 253
896
237 243
000)
960
705,480
359 227
520 035)
368 083
574 508
315 100
298 636
Other Investments (124)
Special Funds (125 thru 128)
TOTAL Other Property and Investments (Total of lines 17-20, 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)
222-223
222-223
FERC FORM NO.2 (12-96)Page 110
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/03(2)D A Resubmission 1 1
Comparative Balance Sheet (Assets and Other Debits)(continued)
Line Title of Account Reference Balance at End Balance at EndNo.Page Number of Current Year of Previous Year
(in dollars)(in dollars)
(a)(b)(c)(d)
Allowances (158.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground-Current (164.220
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.220 619 743 861 677
Prepayments (165)230 869 027 710 766
Advances for Gas (166 thru 167)
Interest and Dividends Receivable (171)755 144 301
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)537 727 674 687
DEFERRED DEBITS
Unamortized Debt Expense (181)840 17,448
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.232
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)233 15,122 636 694 996
Deferred Losses from Disposition of Utility Plant (187)
Research, Development, and Demonstration Expend. (188)
Unamortized Loss on Reacquired Debt (189)080 671 152 887
Accumulated Deferred Income Taxes (190)234-235
Unrecovered Purchased Gas Costs (191)
TOTAL Deferred Debits (Total of lines 59 thru 72)219 147 865 331
TOTAL Assets and Other Debits (Total of lines 10-and 73)184 281 675 167 546,441
FERC FORM NO.(12-96)Page 111
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) D A Resubmission 1 1
Comparative Balance Sheet (Liabilities and Other Credits)
Title of Account
Year of Report
09/30/03
Line
No.
Reference Balance at End Balance at End
Page Number of Current Year of Previous Year
(in dollars)(in dollars)
(b)(c)(d)
250-251 513,060 513 060
250-251
252
252
252 703,150 703 150
253 183,541 183,541
252
254
254 077 741 077 741
118-119 085 571 745,614
118-119
250-251
117
68,407 581 68,067 624
256-257 000 000 000 000
256-257
256-257
256-257
258-259
258-259
000 000 000 000
(a)
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., 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)
488,806 493 746
FERC FORM NO.2 (12-96)Page 112
Reference Balance at End Balance at End
Page Number of Current Year of Previous Year
(in dollars)(in dollars)
(b)(c)(d)
488 806 493 746
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 1 1
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Title of Account
Year of Report
09/30/03
FERC FORM NO.2 (12-96)Page 113
Line
No.
(a)
Asset Retirement Obligations (230)
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 32)
CURRENT AND ACCRUED LIABILITIES
Current Portion of Long-Term Debt
500 000
372 135
3,401 554
748,625
986 780)
163,676
199,210
16,457 003
2,487 635
819 013
251 481
155 872
171 004
222 904
862 072
926 075
803,016
19,814 067
167 546,441
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 35 thru 50)
DEFERRED CREDITS
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 53 thru 59)
TOTAL Liabilities and Other Credits (Total of lines 15 51 ,and 60)
262-263
268
269
278
260
397 216
650 459
002 250
136 153
186,078
184 281 675
Name of Respondent This
wort
Is:Date of Report Year of Report
Intenmountain Gas Company (1) X An Original (Mo, Da, Yr)(2) (lA Resubmission 1 I 09/30/03
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 columnj) in a similar manner to a utility department. Spread the amount(s) over lines 2 thru 24 as appropriate. Include these amounts incolumns (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., 404., 404., 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)300-301 168,226,467 229 983,341
Operating Expenses
Operation Expenses (401)317-325 131,543 512 191 252 522
Maintenance Expenses (402)317-325 266 638 203,448
Depreciation Expense (403)336-338 084,173 12,444 173
Depreciation Expense for Asset Retirement Costs (403.336-338
Amortization and Depletion of Utility Plant (404-405)336-338 238 031
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 (407.4)
Taxes Other than Income Taxes (408.262-263 258 852 633,811
Income Taxes-Federal (409.262-263 952 283)822 252
Income Taxes-Other (409.262-263 93,892 257,408
Provision ofDeferred Income Taxes (410.234-235 939 804 863 052
(Less) Provision for Deferred Income Taxes-Credit (411.234-235 739 350 28,686 356
Investment Tax Credit Adjustment-Net (411.4)211 614)1,408 664
(Less) Gains from Disposition of Utility Plant (411.
Losses from Disposition of Utility Plant (411.
(Less) Gains from Disposition of Allowances (411.
Losses from Disposition of Allowances (411.
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)157 318,862 221 225,005
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116 , line 27)907 605 758 336
FERC FORM NO.2 (12-96)Page 114
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA Resubmission
Statement of Income for the Year(continued)Title of Account Reference
Page Number
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
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 (418)
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.
TOTAL Other Income (Total of lines 31 thru 40)
Other Income Deductions
119
Total
Current Year
(in dollars)
(c)
10,907 605
Total
Previous Year
(in dollars)
(d)
758 336
(b)
Loss on Disposition of Property (421.
Miscellaneous Amortization (425)
Miscellaneous Income Deductions (426.1 thru 426.
TOTAL Other Income Deductions (Total of lines 43 thru 45)
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 (410.2)
(Less) Provision for Deferred Income Taxes-Credit (411.
Investment Tax Credit Adjustments-Net (411.
(Less) InvestmentTax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 48-54)
Net Other Income and Deductions (Total of lines 41 , 46, 55)
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 58 thru 65)
Income Before Extraordinary Items (Total of lines 27 56 and 66)
EXTRAORDINARY ITEMS
340
340
262-263
262-263
262-263
234-235
234-235
258-259
258-259
340
340
:--~--
I ~
810
587
721
185)
283
278
690
830
211)
170 582
128
171 751
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 69 less line 70)
Income Taxes-Federai and Other (409.
Extraordinary Items after Taxes (Total of line 71 less line 72)
Net Income (Total of lines 67 and 73)
262-263
123,493
123,493
172 135
172 135
6,428
189
655
458)
200
266
506
890)
210,800
608
216
208 546
13,980
4,479 190
339,957
210,800
608
216
317 073
737
598 960
158 486
~~.
339 957 158,486
FERC FORM NO.2 (12-96)Page 116
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 1 1 09/30/03
Statement of Income for the Year
4. Explain in a footnote if the previous years 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, andreport 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)
(j)
131 543,512 191 252 522
266,638 203,448
084 173 12,444 173
238 031
258,852 633 811
952 283)822 252
892 257,408
939 804 863 052
739 350 686,356
211 614)1,408,664
157 318 862 221 225 005
907 605 758,336
FERC FORM NO.2 (12-96)Page 115
Name of Respondent This !!Jort Is:Date of Report Year of Report
Intermountain Gas Company (1) An Original (Mo, Da, Yr)09/30/03(2) DA Resubmission 1 1
Statement of Accumulated ComDrehensive 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 OtherLineand Losses on liabililty Adjustment Hedges AdjustmentsNo.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 Had
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Other Cash Totals for each Net Income Total
Flow Hedges category of (Carried FolWard Comprehensive
(Specify)items recorded in from Page 116,Income
Account 219 Line 74)
(g)
(h)(i)
Page 117a
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA Resubmission
Statement of Retained Earnings for the Year
1. Report all changes in appropriated retained eamings, unappropriated retained eamings, and unappropriated undistributed subsidiary eamings for the year.
2. Each 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 eamings accounts)
Adjustments to Retained Eamings (Account 439)
TOTAL Credits to Retained Eamings (Account 439) (footnote details)
TOTAL Debits to Retained Earnings (Account 439) (footnote details)
Balance Transferred from Income (Acct 433 less Acct 418.
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 216.1, Unappropriated Undistributed Subsidiary Earnings
Balance-End of Year (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 215.
TOTAL Appropriated Retained Eamings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Earnings (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
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Contra Primary
Account Affected
Current Year
Amount
(in dollars)
(c)
Previous Year
Amount
(in dollars)
(d)(b)
339,957 158,486
118.119
Name of Respondent
Intenmountain Gas Company
This ~ort Is:(1) L?SJAn Original
(2) D 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 areconciliation of the dollar amount of leases capitalized with the plant cost on page 122.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
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)
13,611 170
109,062
200,454
211 613)
446,438)
241 934
007 700
855
822 576)
1,408,664
572 051
1,478 538)
314 297 438,794)
712 637)835,080~r---~r---~r---~r---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)
22,455,468)19,332 870)
22,455,468)332 870)
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)386 132 891 633
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 ~r---
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
FERC FORM NO.2 (12-96)Page 120
Name of Respondent
Intermountain Gas Company
Line
No.
This ~ort Is:(1) ~An Original(2) DA Resubmission
Statement of Cash Flows (continued)
Description (See Instrctions for explanation of codes)
(a)
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)Page 120a
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Current Year
Amount
(b)
Previous Year
Amount
(c)
500 000 000 000)
500,000 000 000)
000,000)000 000)
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 1 I 09/30/03
Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Yearand 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. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the InternalRevenue 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 benefitplans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year s cash contributions. Furnish details onthe 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 curtailmentsterminations, 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 anexplanation, 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 thatdirectly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, salesof gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (I.e.
production, gathering), major pipeline investments, acquisitions by the parent corporation(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, andexpense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which had 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.1 09. 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 $3 734 000 and a deferred regulatory liability of $5 987 000. The net regulatoryliability is recorded in Regulatory Liability.
2. See page 108 for disclosure contingency.
3. 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 contributionsmade by the participant, up to 4% of the participants base pay. The Respondent's contribution to the Plan was $949 000.
The Respondent provides medical benefits to its retired employees through participation in the Intermountain Gas
Employee Benefit Trust ("the Trust"). Benefits provided throught the Trust are funded primarily by the company and, to alesser 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 contibute a premioum
toward the cost of the coverage. Current retirees will receive medical benefits in return 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 workinglife. 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 being amortized over a 20 year period. A discount rate of 6.
was adopted effective September 30 2003. The initial trend rate for medical costs was 10., which is assumed to
decrease ratably over the next ten years to 5.0%. A 1.0% increase in the trend rate for medical costs would have increase
the September 30, 2003 benefit obligation by $1 379 000 and postretirement health care expense for the year by
I FERC FORM NO.2 (12-96) 122.
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)09/30/03Intermountain Gas Company (2)A Resubmission 1 1
Notes to Financial Statements
$180 000.
The Respondent's policy is to fund its obligations for postretirement health care benefits in an amount approximately
equal to its bood expense, to the extent tax advantaged. For the year, the Respondent funded $915 000 into the Trust
from which it paid current year benefits of $920 000. The values of the current year investments was $4 393 000, of which
$154 000 was in unrealized gains. The trust invests funds not otherwise required to meet current benefits requirements in
an investment fund, which is composed primarily of U.S. based publically 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, 2003 the
annualized return on assets invested in the trust was approximately 29.
The components of postretirement health care benefit obligation are:
Accumulated postretirement health care obligation
Fair value of plan assets
Funded status of the plan
$(10 168 000)
393,000
$ (5 775 000)
Accrued benefit cost recognized on the Balance Sheet 489 000
4. Not applicable
5. Statement of Retained Earnings
Under the terms of the Senior Debentures ("Debentures ), the Respondent's retained earnings are restricted as to the
payment of cash dividends on common stock. At September 30, 2003, $23 079 000 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
Page 120, Instruction
Interest paid, net of amount capitalized $4 397 000Income taxes paid $ 0
I FERC FORM NO.2 (12-96)122.
Name of Respondent This ~ort Is: Date of ReportIntermountain Gas Company (1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 1 1
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No.
Item
(a)
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, 30, 31 , and 32)
FERC FORM NO.2 (12-96)Page 200
Year of Report
09/30/03
Total
(b)
332 074 700
332 074 700
120 306
332 195 006
172,458 835
159 736,171
( 171 865,830)
593 005)
( 172,458,835)
( 172,458 835)
Name of Respondent This ~ort Is: Date of Report Year of ReportIntermountain Gas Company (1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 1 1 09/30/03
Summary of Utility Plant and Accum~lated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
~~~
2 -
~~~
332 074 700
332 074 700
120 306
332 195,006
172 458 835
159,736 171
7 ~
~~~
( 172,458 835)
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) DA 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),Account Balance at
Beginning of Year
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Line
No.
Additions
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
339 Asset Retirement Costs for Natural Gas Production and
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
506
429,487
742 074
174 067
FERC FORM NO.2 (12-96)Page 204
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 1 1
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Year of Report
09/30/03
Line
No.
Account AdditionsBalance at
Beginning of Year
345 Compressor Equipment
346 Gas Measuring and Regulating Equipment
347 Other Equipment
348 Asset Retirement Costs for Products Extraction Plant
TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37)
TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
Manufactured Gas Production Plant (Submit Supplementary
TOTAL Production Plant (Enter Total of lines 39 and 40)
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
358 Asset Retirement Costs for Underground Storage Plant
TOTAL Underground Storage Plant (Enter Total of lines 44 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
363.6 Asset Retirement Costs for Other Storage Plant
TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)
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
364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
904
649 235
113,334
521,753
888,760
954,907
095 913
724
438,401
779 931
FERC FORM NO.2 (12-96)Page 206
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 1 1 09/30/03
. Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line Account Balance at Additions
No.Beginning of Year
fa)Ib)Ic)
TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57 779,931
TRANSMISSION PLAN
365.1 Land and Land Rights
365.2 Rights-of-Way 600,059
366 Structures and Improvements
367 Mains 854 978
368 Compressor Station Equipment 917,736
369 Measuring and Regulating Station Equipment
370 Communication Equipment 714 440
371 Other Equipment
372 Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)087,213
DISTRIBUTION PLANT
374 Land and Land Rights 296,780
375 Structures and Improvements 18,864
376 Mains 105,394 123
377 Compressor Station Equipment
378 Measuring and Regulating Station Equipment-General 220 605
379 Measuring and Regulating Station Equipment-City Gate
100 380 Services 90,789 549
101 381 Meters 18,571 553
102 382 Meter Installations 710,862
103 383 House Regulators 534,493
104 384 House Regulator Installations 541 579
105 385 Industrial Measuring and Regulating Station Equipment 283,405
106 386 Other Property on Customers' Premises
107 387 Other Equipment
108 388 Asset Retirement Costs for Distribution Plant
109 TOTAL Distribution Plant (Enter Total of lines 94 thru 108)239,361 813
110 GENERAL PLANT
111 389 Land and Land Rights 275,124
112 390 Structures and Improvements 826,201
113 391 Office Furniture and Equipment 996,983
114 392 Transportation Equipment 643,428
115 393 Stores Equipment 279
116 394 Tools, Shop, and Garage Equipment 682 524
117 395 Laboratory Equipment 380
118 396 Power Operated Equipment 904 263
119 397 Communication Equipment 762,097
120 398 Miscellaneous Equipment 26,100
121 Subtotal (Enter Total of lines 111 thru 120)149 379
122 399 Other Tangible Property
123 399.1 Asset Retirement Costs for General Plant
124 TOTAL General Plant (Enter Total of lines 121 , 122 and 123)149 379
125 TOTAL (Accounts 101 and 106)314 552,403
126 Gas Plant Purchased (See Instruction 8)
127 (Less) Gas Plant Sold (See Instruction 8)1,465 9451-1128Experimental Gas Plant Unclassified
129 TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128)313 086 458 I
FERC FORM NO.2 (12-96)Page 208
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA Resubmission
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 primaryaccount
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 journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date ofLine Retirements Adjustments Transfers Balance atNo. End of Year(d) (e) (f)
(g)
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03~~~
6. ~
~~~
7 ~
~~~
109
109
506
429,487
836 183
268,176
8: ~
~~~
FERC FORM NO.2 (12-96)Page 205
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 1 1
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Year of Report
09/30/03
Line
No.
Retirements Adjustments Transfers
(d)(e)(f)
Balance at
End of Year
(g)
2 ~~r----~3 -r----r----r----
8: ~~r----r----
102
904
663 337
113,334
017 697
888 760
939 888
593,672
724
459 717
495 944
019)
502 241)
316
01 ~r----r----102 794 033
FERC FORM NO.2 (12-96)Page 207
Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is:(1) l2:SJAn Original(2) DA Resubmission
Gas Plant in Service (Accounts 101 , 102, 103, and 106) (continued)Adjustments Transfers
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
(d)(e)(f)
Balance at
End of Year
(g)
100
101
102
103
104
105
106
107
108
109
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
:2 ~
~~~
102 794 033
600 059
042 233 960 084 827 253
917 736
714 4403 ~
~~~
042 233 960 084 059 488
289 331 069
864
108 844 526111741600984)163 128
078 201 527
261 360 808)109,545 581,926
514 756)708,445 248,728
055 1,422 894 119 701
364 194 620 717 749
746 21,477)463 298 980,654
736 182)337 534 524 021
101 ~
~~~
541 594 685 207)20,433,753 258 568,765
125 319
275 124
872 305
540 567
633 756
23,055
215 277
772 213
662 532
224
592 566
380
087
394 697
25,439
515 138
104
315 797
652 860
278
584
886,454
402 984
661
850 183215942
515 138
076 774 558 865)
215,942
623 881
30,850 183
333 540 645
1,465 945
076 774 558 865)623 881 332 074 700
FERC FORM NO.2 (12-96)Page 209
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA Resubmission
Gc:lS 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).
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
Line
No.(a)(b)(c)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 212
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/03(2)DA Resubmission 1 1
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), adescription 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
Line Current Year
No.(a)(b)(c)(d)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 213
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA 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 otheritems 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 incolumn (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.
Description and Location
Line of Property
No.(a)
Not Applicable
Total
FERC FORM NO.2 (12-96)
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Date Originally Included
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Balance at
End of Year
(d)
Page 214
Name of Respondent This ~ort Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 1 1 09/30/03
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 ofthe 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 190)228 625
Reg Station - Industrial 002 972
Reg Station - General 865 515
GENERAL PLANT
Office Equipment 629 874
Total 120,306 248 986
FERC FORM NO.2 (12-96)Page 216
Name of Respondent This Report is:Date of Report Year of Report
(1) 2S An Original (Mo, Da, Yr)Intermountain Gas Company (2)A Resubmlssion 1 1 09/30/03
General Description of Construction Overhead Procedure
1. For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the generalprocedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied todifferent types of construction , (e) basis of differentiation in rates for different types of construction , and (f) whether the overhead is directly orindirectly assigned.
2. Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas PlantInstructions 3 (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner thatclearly indicates the amount of reduction in the gross rate for tax effects.
(a)(b) - Engineering, supervision, administration, and equipment costs are charged directly to construction clearingaccounts based on direct labor hours and dollars released to construction.
(c) - Using a standard rate schedule, these charges are cleared directly to the construction work in progress account
from the construction daily time reports and contractors' invoices.
(d)(e) - Rates are the same
(f) - Indirectly assigned
3. Not applicable
I FERC FORM NO.2 (12-96)218.
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission /
General Description of Construction Overhead Procedure (continued)
Year of Report
09/30/03
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years.
1. Components of Formula (Derived from actual book balances and actual cost rates):Title Amount
Line
No.(a)(b)
Capitalization
Ration (percent)
(c)
Cost Rate
Percentage
(d)
(1) Average Short-Term Debt
(2) Short-Term Interest
(3) Long-Term Debt
(4) Preferred Stock
(5) Common Equity
(6) Total Capitalization
(7) Average Construction Work In Progress Balance
2. Gross Rate for Borrowed Funds s(SIW) + d((D/(D+P+C)) (1-(SIW))J
3. Rate for Other Funds (1-(SIW)) (p(P/(D+P+C)) + c(C/(D+P+C))J
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 218a
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 1 1
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 beenrecorded 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 Total Gas Plant in Gas Plant Held Gas Plant Leased(c+d+e) Service for Future Use to Others(b) (c) (d) (e)
Year of Report
09/30/03
Line
No.
(a)
Section A. BALANCES AND CHANGES DURING YEAR
Balance Beginning of Year
Depreciation Provisions for Year, Charged to
(403) Depreciation Expense
(403.1) Depreciation Expense for Asset Retirement Costs
(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 8)
Net Charges for Plant Retired:
Book Cost of Plant Retired
Cost of Removal
Salvage (Credit)
TOTAL Net Chrgs for Plant ReI. (Total of lines 12 thru 14)
Other Debit or Credit Items (Describe) (footnote details):
13,611,169 13,611 169
076,773
215,432
961
249,244
076,773
215,432
42,961
249,244
Book Cost of Asset Retirement Costs
Balance End of Year (Total of lines 1 15,16,17 and 18)
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 Terrninaling and Processing Plant
Transmission
17,860,413 860,413
941 292 941 292
25,265 236
124 689 388
13,969,914
171 865 830
25,265,236
124 689,388
13,969,914
171 865 830
Distribution
General
TOTAL (Total of lines 21 thru 29)
FERC FORM NO.2 (12-96)Page 219
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/03(2)DA Resubmission 1 1
Gas Stored (Accounts 117., 117.117.3, 117.164., 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 4,476,4,476867
Gas Delivered to Storage 217 217 172
Gas Withdrawn from Storage 442 442,103
Other Debits and Credits 367.367 807
Balance at End of Year 619.619.743
Dth 192 192.622
Amount Per Dth 873 8736
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)
(2)DA Resubmission 1 I 09/30/03
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 issuematurity, 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
, andincluded 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 AdditionsLine
cost 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 705,480 253 241 851
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)0 A Resubmission 1 1 09/30/03
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)
256,364 847 582,484 582,484 126
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)DA Resubmission 1 1 09/30/03
Investments in Subsidiary Companies (Account 123.
1. Report below investments in Account 123., 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), (~, (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.
Description of Investment Date Date of Amount of
Acquired Maturity Investment atLine
Beginning 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)DA Resubmission 1 1 09/30/03
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 m 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 investment (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 (I).
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
Earnings for Year at End of Year InvestmentLine
Disposed ofNo.(e)(I)
(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)
(2)DA Resubmission 1 1 09/30/03
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 EndLineof Year No.
(in dollars)
(a)(b)
Prepaid Insurance 671 229
Prepaid Rents
Prepaid Taxes
Prepaid Interest
Miscellaneous Prepayments 197 798
TOTAL 869 027
FERC FORM NO.2 (12-96)Page 230a
Name of Respondent This
0ort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/03(2)DA Resubmission 1 1
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 Dnclude 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)) Add rows as Account Amount
necessary to report all data.Charged
(a)(b)(c)(d)(e)
(g)
Total
FERC FORM NO.2 (12-96)Page 230b
Name of Respondent This
wort
Is:Date of Report Year of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)DA Resubmission 1 1 09/30/03Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory 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 atStudy 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., to mo, yr)j Add rows as necessary to report Account Amountall data. Number rows in sequence beginning Chargedwith the next row number after the last row
number used for extraordinary property losses.
(a)(b)(c)(d)(e)
(g)
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)09/30/03(2)D A Resubmission 1 1
. 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)
(2)DA Resubmission 1 1 09/30/03
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 Un billed 300 973 933,456 234,429
Net Cumulative Deferred Gas Costs to 148 552)160,107 401.805 988,445)
be refunded or Recovered net of 117,455)400.490 56,174 173,629)
Refunds to Customers 307 356 708 419.095 308,064
Deferred Tax Regulatory Asset 341,768 392,479 734 247
Easements & Right-of-Ways 906 936 970
Miscellaneous Work in Progress
694
'"
Total 122 636
FERC FORM NO.2 (12-96)Page 233
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA 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., etc. and 6., 6., etc.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Account Subdivisions Balance at Changes During Changes During
Beginning Year Year
of Year
Amounts Debited Amounts Credited
to Account410.to Account411.
(b)(c)(d)
Line
No.
(a)
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 of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
~~~~~~
FERC FORM NO.2 (12-96)Page 234
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) DA 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 ciassification. significant items for which deferred taxes are being provided. Indicate insignificant amounts listed under 'Other.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Line
No.
Changes During
Year
Changes During
Year
Adjustments Adjustments
Debits Debits
Account No.Amount
Adjustments Adjustments Balance at
End of Year
Credits Credits
Amounts Debited
to Account 410.
(e)
Amounts Credited
to Account 411.
(fj
(g)
(h)
Account No.
(i)
Amount
(k)1 ~
~~~~~~
8: ~
~~~~~~
FERC FORM NO.(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)09/30/03(2)DA Resubmission 1 1
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)
(2) Fi A Resubmission 1 1 09/30/03
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 (Acct 217)Stock (Acct 217)Other Funds Other Funds
Shares
(e)Amount Shares Cost Shares Amount
(I)
(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)09/30/03(2) Ll A Resubmission 1 1
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, CommonStock 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 AmountLineDescription of Item of SharesNo.(a)(b)(c)(d)
Account 207 - Premium on Capital Stock 513 060 15,703 150
Total 513 060 703 150
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)
(2)DA Resubmission 1 1 09/30/03
. 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 reconciliationwith 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, debitsand 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 withbrief 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)09/30/03(2)DA Resubmission 1 1
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 atLine
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 atLine
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:Date of Report Year of Report
(1) ~An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmisslon 1 1 09/39/03
Securities Issued or Assumed and Securities Refunded or Retired During the Year
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 securityissued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Setforth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating tosecurities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding orrefinancing transactions with respect to securities previously refunded or retired.
3. Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuancematurity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price andname 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 General Instruction 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, andgains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities
clearly earmarked.
No applicable transactions
I FERC FORM NO.2 (12-96)255.
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
/ /
09/30/03
Long~Term Debt (Accounts 221 , 222, 223, and 224)
1. Report by Balance Sheet Account the details conceming long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and224, 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 amountLine
outstanding withoutNo.
reduction for amts
held by respondent)
(a)(b)(c)(d)
Account 221 - Senior Debentures 09/18/1998 09/18/2018 000,000
Account 231 - Long-term revolving line of credit 12/13/2000 01/20/2007
TOTAL 58,000 000
FERC FORM NO.2 (12-96)Page 256
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 1 1 09/30/03
Long-Term Debt (Accounts 221, 222, 223, and 224)
5. In a supplemental statemenL 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 (~. Explain in a footnote any
difference between the total of column m 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 by Held by Redemption Price
Year Year Respondent Respondent per $100 atLine
End of Year No.Rate Amount Reacquired Bonds Sinking and
(in%)(Acct 222)Other Funds
(e)
(g)
(h)(i)
260 210,800
52,409
263,209
-------
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)09/30/03(2)DA Resubmission
/ /
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 PeriodLine
DiscountNo.
Date From Date To
(a)(b)(c)(d)(e)
Senior Debentures (Issued 9/98)000 000 119 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) DA Resubmission 1 1 09/30/03
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)
17,448 608 15,840
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)DA Resubmission
/ /
09/30/03
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 lossincluding maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refundingtransaction, 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 ReacquiredDebt, or credited to Account 429., 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 11,875 131
Series J 11/16/1989 720,000 81,480 39,390 36,918
Series K 11/16/1989 530,000 877 116 20,724
Series L 11/16/1989 250 000 364,616 176,355 165 315
Series M 11/16/1989 13,250,000 377,434 666 292 624 556
Senior Debentures 11/2009 09/27/1993 28,000,000 234 155 140,456 131 660
Senior Debentures 10/2013 09/18/1998 000,000 120 547 96,403 367
Total 150,000 248 652 152,887 080,671
FERC FORM NO.2 (12-96)Page 260
Name of Respondent This Report Is:
(1) X An OriginalINTERMOUNTAIN GAS COMPANY (2) A Resubmission
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
1- Report the reconciliation of reported net income for the year with taxable income used
in computing Federal Income Tax accruals and show computation of such tax accruals.
Include in the reconciliation, as far as practicable, the same detail as furnished on
Schedule M-1 of the tax return for the year. Submit a reconciliation even thought there
is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
Line
No.
Date of Report Year Of Report
9/30/03
2- If the utility is a member of a group that files consolidated Federal tax
return, reconcile reported net income with taxable net income as .if a
separate return were to be filed, indicating however, intercompany amounts
to be eliminated in such a consolidated return. State names of group
members, tax assigned to each group member, and basis of allocation
assignments, or sharing of the consolidated tax among the group members.
Amount
(b)
339 957
Particulars (Details)
Net Income for the Year (Page 116)
Reconciling Items for the Year
Taxable Income Not Reported on Books
See details on page 261A
Deductions Recorded on Books Not Deducted for Return
See details on page 261A
Income Recorded on Books Not Included in Return
See details on page 261A
Deductions on Return Not Charged Against Book Income
See details on page 261A
Federal Tax Net Income
Show Computation of Tax: *
Federal taxable income
Federal taxes at statutory rate
Environmental tax
Prior year provision adjustments
Prior year audit adjustments
FERC FORM NO.2 (12-96)Page 261
(17 620 875)
094 235)
094 235)
------------------
732 040)
(213 815)
-----------
945 855)
------------------
Name of Respondent This Report Is:Date of Report Year of Report
(1) ~ An Original
INTERMOUNTAIN GAS COMPANY (2)A Resubmission 9/30/03
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Particulars (Details)Amount
(a)(b)
Taxable Income not Reported on Books:
Advances in aid of construction 398 159Net change in unbilled revenue 234 831Contributions in aid of construction 875 825
Gain on Asset Sales
----------
508,815
------------------
Deductions Recorded on Books not Deducted for Return:
Federal income taxes 111 787Intangible plant amortization 509Business gifts
50% meal disallowance 740Life insurance premiums 179Deferred compensation plans (85 429)Supplemental retirement plan 553 396Post retirement benefits 941)Rebate program amortization, net rebates issued
Vacation accrual 776
Accrued benefit costs
Uniform capitalization (25 571)Amortization of premium, refinanced debt 180Amortization of deferred costs on retired debt 036Spouse travel 159State income taxes (127 303)Pension accrual (21 076)Lobbying expense 622Club dues 804
----------
677 868
------------------
Income Recorded on Books not Included in Return:
Deductions on Return Not Charged Against Book Income
Cost of removal deduction 215 432Excess tax over book depreciation 640 383Clean fuel vehicle deduction 000Bad debt chargeoffs, net provision (86 744)Gas delivered but unbilled 916,453Purchased Gas Adjustments 081 241Incentive award accrual reversal (174 965)Transportation contract settlement
Amortization of intangible assets 075
---------------
620 875
------------------
FERC FORM NO.2 (12-96)Page 261A
Name of Respondent This Report Is;Date of Report Year of Report
(1) XAn Original
Intermountain Gas Company (2)A Resubmission 9/30/03TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR
1. Gave details of the combined prepaid and accrued tax accounts and effected be the inclusion of these taxes.
show the total taxes charged to operations and other accounts during 3- Include in column (d) taxes charged during the year, taxesthe year. do not include gasoline and other sales taxes which have been charged to operations and other accounts through (a)
charged to the accounts to which the taxed material was charged. If the accruals credited to taxes accrued, (b) amounts creditedactual or estimated amounts of such taxes are known, show the amounts to the portion of prepaid taxes charged to current yearin a footnote and designate whether estimated or actual amounts.and (c) taxes paid and charged direct to operations or2. Include on this page, taxes paid during the year and charged direct to accounts other than accrued and prepaid tax accounts.final accounts, (not charged to prepaid or accrued taxes). Enter the 4. List the aggregate of each kind of tax in such manneramounts in both columns (d) and (e). The balancing of this page is not that the total tax for each State and subdivision can
readily be ascertained.
BALANCE AT BEGINNING OF YEAR
Line Kind of Tax Taxes PrepaidNo.(See Instruction 5)Accrued Taxes
la)(b)Ic)Unemployment - Federal 658State661
FICA (10 334)
City Franchises 078,480Property1,472 513Sales - 6%
Use - 6%043Road - Federal 665State(22,080)Income - Federal (1,431,541)State (853 608)
TOTAL 251,482
DISTRIBUTION OF TAXES CHARGED IShow utilitY deoartment where aoolicable and account charaed.
Other Utility Other IncomeLineElectricGasDepartmentsand DeductionsNo.(Account 408.409.(Account 408_409.(Accounts 408.(Accounts 408.
409.409.2)
(i)(k)(I)Unemployment - Federal 173
State
FICA 242 657
City Franchises 745 391
Property 225 631
Sales - 6%
Use - 6%
Road - Federal
State
Income - Federal 952,283)6,428State892189
TOTAL 5,400,461 655
FERC FROM 2 (12-96)Page 262
Name of Respondent This Report Is:Date of Report Year Of Report
(1) XAn Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 9/30/03
TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR IContinued)
5. If any tax (exclude Federal and state income taxes) covers more 8. Show in columns (i) thru (p) how the taxed accounts were
than one year, identify the year in column (a).distributed. Show both the utility department and number of account
6. Enter all adjustments of the accrued and prepaid tax accounts charged. For taxes charged to utility plant, show the number of
in column (f) and explain each adjustment in a footnote.the appropriate balance sheet plant account or subaccount.
Designate debit adjustments by parentheses.9. For any tax apportioned to more than one utility department or
7. Do not include on this page entries with respect to deferred account, state in a footnote the basis (necessity) of apportioning
income taxes or taxes collected through payroll deductions or other-such tax.
wise pending transmittal of such taxes to the taxing authority.10. Items under $250 000 may be grouped.
BALANCE AT END OF YEAR
Taxes Taxes Paid
Charged During Adjustments Taxes Accrued Prepaid Taxes Line
During Year Year (Account 236)(Incl. in No.
Account 165)
(d)(e)(f)
(g)
(h)
998 121 535
175 013 823
353 174 293 887 (a)219 172
745 391 290 910 532 961
225 631 150 072 548 072
896 839
656 992 707
063 937 791
019 939
945 855)377 396)
081 (759 527)
647 229 890 710 134 (986 780)
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.
Extraordinary Items Other Utility Adjustment to Line
(Account 409.Operating Income Retained Earnings Other No.
(Acct. 408., 409.(Account 439)
(m)In)(0)
(p)
110 517
858
656
063
019
(a)Amounts transferred to affiliated companies.
240 113
FERC FORM NO.2 (12-96)Pge 263 Next Page is 268
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 1 1 09/30/03
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 atNo.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)
(2)DA Resubmission 1 1 09/30/03
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)
Deferred Tax Regulatory Liability 727 253 773 343 570 987 050
Miscellaneous Deferred Liabilities 198,822 183 622 200
Total 926 075 267 395 343,570 002 250
FERC FORM NO.2 (12-96)Page 269
This Report Is:
(1) ~ An Original
(2 A Resubmission
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY Account 282
1. Report the information called for below concerning the respondent's accounting for 2. For Other, include deferrals relating to other income and deductions.
deferred income taxes relating to property not subject to accelerated amortization.
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Line
No.
ccount Subdivisions
(a)
Account 282
Electric
Gas
Other (Define)
TOTAL (Enter Total of lines 2 thru 4)
Other (S ecify) Leased Appliance Program
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 EquipJDB
Transportation Equip\CRS
Transportation EquiEMACRS
Office Furniture & E DDB
Office Fumiture & E DDB/SYD
Office Furniture & EACRS
Office Furniture & E MACRS
Structures & ImprovACRS
Structures & ImprovMACRS
Description
------
CrAC
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
, 7 years
18 & 19 years
31., 39 years
Schedul;e M Deferred Tax
Amount Provided
--------------- ----------------
875 825
(215,432)
640 384)
296 589
(72 954)
097 850)
------------------ ---------------
979 991)874 215)
Page 274
Date of Report Year of Report
9/30103
Balance at
Beginning
of Year
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.c)
264 143 3,403,641 529,426
264 143
(404)
3,403 641 529,426
13.263 739 3,403 641 529,426
263 819
(80)
3,403,641 529 426
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
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., 6.02 etc.
Use separate ages as required.
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
(e)
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Debits
Date of Report Year of Report
9/30/03
ADJUSTMENTS
Credits Balance at
End of Year
Line
No.
Amount Amount
410.110 (a)359 514 411.110 (a)331 578 166 294
283.110 (b)
359 514 331 578 166 294
(447)
359,514 16,165 847
359,514 331 621 165 927
(80)
Annual Tax Deferrals:Annual Deferral
Debits
021 144
284 333
148
350 426
251,433
372 745
445 949
487 584
256 934
280
652
137 077
480 886
670 220
734 180
680
625
284 997
630 120
155 312
200 185
914 337
371 385
529,426
(Dr) Cr
ustments Balance
844 041
255 107
864 255
923 742
12,495 432
067 158
565,414
052 699
176,863
279,400
323,833
272 076
947 293
830 155
501 683
523 725
13,489 017
134 272
930,555
979 659
099 138
842 578
263 739
165 928
------------------
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 1071990 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
2003 3,403 641
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) Represents amounts transferred to Acct. 283.
FERC FORM NO 2. (12-96)
849 190
(15 145)
(320 285)
(5,563)
796
(6,303)
(32 522)
(107 962)
710
(810)
964
812
313,465
042)
(13 741)
(24 082)
(269 523)
(59 519)
729
348
(765 228)
732
974
Page 275
Name of Respondent This Report Is:Date of Report Year of Report
(1) 1SAn Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 9/30/03
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283)
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 283.
CHANGES DURING YEAR
Balance at
Line Account Subdivisions Beginning Amounts Amounts
No.of Year Debited Credited
(Account 410.1) (Account 411.
(a)(b)(c)(d)
1 Account 283
Gas
Advances in aid of construction 101 266)459 140 815
Amortization of intangibles 818 902 726
Accrued vacation (417 112)377 41,831
Deferred compensation plans 611 037)157 923 128 023Supplemental retirement plan (935 568)3,473 211 234
Post retirement benefits (194 542)224,422 222 692
IBNR benefit claims (35 000)
Cost of gas delivered but unbilled to customers 632 826 155 021 834 262
Note receivable 075)
Rate case costs 368
Unbilled revenue 079 504)319 876 752,067
Incentive awards 250 61,238
Deferred costs on refinanced debt 579 192
Refinance costs 304 963 086
Transportation contract settlement
Purchased gas adjustments 343 046 4,449 325 620 891
Bad debt provision 270 871 289 727 320 087Uniform capitalization (230 736)960 005
Contingent liabilities 400
Pension accrual (31 177)737 360
Rebate program 542
Reserve for ad coupons 357
Operating reserves (118,457)
Level pay revenue (19 064)
Line pack inventory (28 724)
Federal regulatory gross-up 775 688)
State regulatory gross-up 390 207
TOTAL (Acct 283) (Total of lines 3 thru 29)(7,460 723)711 272 8,402 579
Classification of TOTAL
Federal Income Tax (7,460 723)711 272 8,402 579
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 1983, pursuant to
IPUC Order No. 17701 , the Respondent does not provide for deferred State income taxes on its utility operations. For 1998, 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 Acct. 282.
(c) Represents adjustment to record FASB 109.
(d) Represents amounts transferred from Acct. 236.
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 9/30/03
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
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.Acct. No.Amount Acct. No.Amount
(e)(f)
(g)
(h)(i)(k)
410.110 (a)290 962 (949 660)
994
410.110 (al 060 (400 506)
411.110 (a)581 137)
410.110 (a)130 061 199)
410.110 (a)(192 812)
(35 000)
953 585
075)
368
411.110 (a)144 518 839)
410.110 (a)238 250
387
284 877
171,480
411.110 (a)468 597 (228 086)
410.110 (a)552 (204 229)
400
410.110 (a)1,456 411.110 (a)(22 344)
542
357
(118,457)
(19 064)
(28 724)
410.110 (a)371 961 86.600 & 253.600 (c)514 629 918 356)
410.110 (a)692 568 86.600 & 253.600 (c)417 222 665 553
529 927 1,407 592 029 695)
529 927 1,407 592 029 695)
Description Schedule M Amount Deferred Taxes Provided
Advances in aid of construction (398 159)(139 356)
Amortization of intangibles 075 176
Accrued vacation 991 546
Deferred compensation plans 85,429 900
Supplemental retirement plan (593 603)(207 761)
Post retirement benefits 941 730
Cost of gas delivered but unbilied 916,453 320 759
IBNR benefit claims
Un billed revenue 234 831)(432 191)
Incentive awards (174 965)(61 238)
Deferred cost on refinanced debt 036)192)
Refinance costs (66 180)(20 086)
Transportation contract settlement
Purchased gas adjustments 081 241 828,434
Bad debt provisions (86 744)(30 360)
Uniform capitalization 571 955
Pension accrual 076 377
Rebate program
596 258 308 693
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)
(2)DA Resubmission 1 1 09/30/03
. 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
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) Fi A Resubmission 1 1 09/30/03
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 (Q 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-PayNo.
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. Exl 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
This ~ort Is:(1) ~An Original(2) DA Resubmission
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.
Name of Respondent
Intermountain Gas Company
Other
Revenues
Other
Revenues
Total
Operating
Revenues
Line
No.
Amount for
Current Year
(fj
152,943 038
Amount for
Current Year
(h)
152,943 038
Amount for
Previous Year
(g)
212 248,376
291 738 989,248 291 738
805,086 10,726,438 805 086
Total
Operating
Revenues
Amount for
Previous Year
(i)
212 248 376
989,248
10,726,438
325 325 325 325
184 280 954 184 280 954
168,226,467 229 983,341 168,226,467 229,983 341
168,226,467 229,983,341 168,226,467 229,983,341
FERC FORM NO.2 (12-96)Page 301
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Dekatherm of
Natural Gas
Dekatherm of
Natural Gas
Amount for
Current Year
24.539,456
Amount for
Previous Year
(k)
25,675,588
22,440,944 24,771,407~r---!
I I
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)09/30/03(2) Fi A Resubmission
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 respondenfs 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 Report Is:Date of Report Year of Report
Intermountain Gas Company (1) 0An Original (Mo, Da, Yr)
(2)DA Resubmission 1 1 09/30/03
Revenues from Transporatjon of Gas of Others Through Gathering Facilities (Account 489.
3. Other Revenues in columns (D 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 Dekatherrn of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amountfor 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)09/30/03(2) nA Resubmission 1 1
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)
(2) riA Resubmission 1 1 09/30/03
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 Dekatherrn of Dekatherrn of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amountfor 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)
(2) nA Resubmission 1 1 09/30/03
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 (Q 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 Amountfor
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)
(2) DA Resubmission 1 1 09/30/03
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 Dekatherrn 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)09/30/03(2)DA Resubmission 1 1
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 othersand gains on settlements of imbalance receivables. Separately report revenues from cash-out penalties.
Line Description of Transaction Revenues
No.(in dollars)
(a)(b)
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)
8. Natural Gas Production
81. 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)
1 1
Amount for
Current Year
(b)
Year of Report
09/30/03
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 1 I
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
82. Products Extraction
Operation
770 Operation Supervision and Engineering
771 Operation Labor
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 Marketing Expenses
780 Products Purchased for Resale
781 Variation in Products Inventory
(Less) 782 Extracted Products Used by the Utility-Credit
783 Rents
TOTAL Operation (Total of lines 33 thru 46)
Maintenance
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)
FERC FORM NO.2 (12-96)Page 318
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) I2SJAn Original (Mo, Da, Yr)
(2) DA Resubmission 1 1
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(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
Operation
800 Natural Gas Well Head Purchases
105 247 717 116 348 594
600 575 864 318)
647 142 160 212 912
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
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) DA Resubmission 1 1
Gas Operation and Maintenance Expenses(continued)
Account
Year of Report
09/30/03
Line
No.Amount for Amount for
Current Year Previous Year
(b)(c)
1,442 103 947 952
217 172 004 653
986 3,460
884 285 048
870 288,508
818 203 158 867 703
99,818 203 158,867 703
(a)
808.1 Gas Witlhdrawn 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
810 Gas Used for Compressor Station Fuel-Credit
811 Gas Used for Products Extraction-Credit
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 , 65, and 96)
2. NATURAL GAS STORAGE , TERMINALING AND PROCESSING EXPENSES
A. Underground Storage Expenses
Operation100
101 814 Operation Supervision and Engineering
815 Maps and Records102
103 816 Wells Expenses
817 Lines Expense104
105 818 Compressor Station Expenses
819 Compressor Station Fuel and Power106
107 820 Measuring and Regulating Station Expenses
821 Purification Expenses108
109 822 Exploration and Development
823 Gas Losses110
111 824 Other Expenses
825 Storage Well Royalties112
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) DA Resubmission 1 1
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
115
116
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 thru 123)
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126
127
B. Other Storage Expenses
Operation
128
129
840 Operation Supervision and Engineering
841 Operation Labor and Expenses
639 565
131 799 159 261
573 236,322
781 859
263 792 521 007
248 004
367 19,063
899 954
539 730
613
606 840
5,405 577
480
991 4,411
535 113 287
338 327 634 294
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
137
138
843.2 Maintenance of Structures
843.3 Maintenance of Gas Holders
139
140
843.4 Maintenance of Purification Equipment
843.5 Maintenance of Liquefaction Equipment
141
142
843.6 Maintenance of Vaporizing Equipment
843.7 Maintenance of Compressor Equipment
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 1 I
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
147
148 r--r--r--r--C. Liquefied Natural Gas Terminaling and Processing Expenses
Operation
149
150
844.1 Operation Supervision and Engineering
844.2 LNG Processing Terminal Labor and Expenses
338 327 634 294
151
152
844.3 Liquefaction Processing Labor and Expenses
844.4 Liquefaction Transportation Labor and Expenses
153
154
844.5 Measuring and Regulating Labor and Expenses
844.6 Compressor Station Labor and Expenses
155
156
844.7 Communication System Expenses
844.8 System Control and Load Dispatching
157
158
845.1 Fuel
845.2 Power
159
160
845.3 Rents
845.4 Demurrage Charges
(less) 845.5 Wharfage Receipts-Credit161
162 845.6 Processing Liquefied or Vaporized Gas by Others
846.1 Gas Losses163
164 846.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166
167
Maintenance
847.1 Maintenance Supervision and Engineering
847.2 Maintenance of Structures and Improvements168
169 847.3 Maintenance of LNG Processing Terminal Equipment
847.4 Maintenance of LNG Transportation Equipment170
171 847.5 Maintenance of Measuring and Regulating Equipment
847.6 Maintenance of Compressor Station Equipment172
173 847.7 Maintenance of Communication Equipment
847.8 Maintenance of Other Equipment174
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) DA Resubmission 1 1
Gas Qperation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
178 3. TRANSMISSION EXPENSES
179
180 71,803 272
124 584 115,491
201 061
60,307 246
986 460
939 755
288 820 281 285
156 302
889 891
132 827 170,485
215,872 198 678
504 692 479,963
Operation
850 Operation Supervision and Engineering
181
182
851 System Control and Load Dispatching
852 Communication System Expenses
183
184
853 Compressor Station Labor and Expenses
854 Gas for Compressor Station Fuel
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
193
194
861 Maintenance Supervision and Engineering
862 Maintenance of Structures and Improvements
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
203
204 008 866 914 340
Operation
870 Operation Supervision and Engineering
205
206
871 Distribution Load Dispatching
872 Compressor Station Labor and Expenses
207 873 Compressor Station Fuel and Power
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 1 1
Gas Operation and Maintenance Expenses(continued)
Account
Year of Report
09/30/03
Line
No.Amount for Amount for
Current Year Previous Year
(b)(c)
185,807 071 338
187 921
029
794 625 318,168
546,130 989 204
529 755 506 987
187 608 180,085
315 007 045 112
166 102
651 159 538,483
108 054 107 581
281 189 288 720
582,408 582 266
260 372 262 696
959 348 847 848
274 355 892,960
(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
212
213
878 Meter and House Regulator Expenses
879 Customer Installations Expenses
214
215
880 Other Expenses
881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)
217
218
Maintenance
885 Maintenance Supervision and Engineering
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
223
224
890 Maintenance of Meas. and Reg. Station Equipment-Industrial
891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
225
226
892 Maintenance of Services
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
231
5. CUSTOMER ACCOUNTS EXPENSES
Operation
901 Supervision232
233
83,528
050,665
815 780
033
1,436,454902 Meter Reading Expenses
903 Customer Records and Collection Expenses234 3,454 146
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 1 1
Gas Operation and Maintenance Expenses(continued)
Year of Report
09/30/03
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
235
236
904 Uncollectible Accounts 434 930
384 903
641 430
605,063
905 Miscellaneous Customer Accounts Expenses
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239
240
Operation
907 Supervision
124,200 112 481
124 200 112 521
241
242
908 Customer Assistance Expenses
909 Informational and Instructional Expenses
243 910 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
538,638 1,435 075
250 839 266 877
789,477 701 952
248
249
912 Demonstrating and Selling Expenses
913 Advertising Expenses
250
251
916 Miscellaneous Sales Expenses
TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253
254
Operation
920 Administrative and General Salaries 658 752 531 255
383 635 2,442 206
403 787 340,148
150,629 299 207
194 906 174 952
737 397 606,182
812 741 322 249
540 079 476 422
484 757 505 514
559 109 16,017 879
884 43,635
575 993 061 514
133 810 150 193 355 970
255
256
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
257
258
923 Outside Services Employed
924 Property Insurance
259
260
925 Injuries and Damages
926 Employee Pensions and Benefits
261
262
927 Franchise Requirements
928 Regulatory Commission Expenses
263
264
(Less) 929 Duplicate Charges-Credit
930.1 General Advertising Expenses
265
266
930.2Miscellaneous General Expenses
931 Rents
267 TOTAL Operation (Total of lines 254 thru 266)
268
269
Maintenance
932 Maintenance of General Plant
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)
(2)DA Resubmission 1 1 09/30/03
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 OthersZone/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 of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)DA Resubmission 1 1 09/30/03
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 854 308 986
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.810 308)986)
Fuel- Storage plant operations 842 1,736 573
Operation Supervision & Engineering 870 138 447
Other Expense 880 884 771
Office Supplies and expense 921 585 26,093
Total 15,343 884
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)09/30/03(2)DA Resubmission 1 1
Transmission and Compression of Gas by Others (Account 858)
1. Report below details conceming gas transported or compressed for respondent by others equalling more than 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 Pertorrned Payment Delivered
No.(in dollars)
(a)(b)(c)(d)
Not Applicable
5 .
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) FiA Resubmission 1 1 09/30/03
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive titles 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
This ~ort Is:(1) ~An Original(2) DA Resubmission
Misc~lIaneous 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 items. 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.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Description Amount
(in dollars)
(b)
Line
No.(a)
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
57,796
76,531
350,430
Total 484,757
FERC FORM NO.2 (12-96)Page 335
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 09/30/03
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403,404.404.404.405)1. Report in Section A the amounts of depreciation expense, depletion plant balances to which rates are applied and show a composi
and amortization for the accounts indicated and classified total. (If more desirable, report by plant account, subaccount 0according to the plant functional groups shown.functional classifications other than those pre-printed in column
2. Report in Section B, column (b) all depreciable or amortizable (a). Indicate in a footnote the manner in which column (b) bala
are obtained.
Section A. Summar'! of Depreciation, Depletion, and Amortization CharQes
Depletion of Produc-Amortization of
Line Depreciation ing Natural Gas Land Underground Storage
No.Functional Classification Expense and Land Rights Land and Land Rights
(Account 403)(Account 404.(Account 404.
(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 99,267
Base load LNG terminating and
processing plant
Transmission plant 022 081
Distribution plant 067,405
General plant 895,420
Common plant-gas
TOTAL 084 173
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This Report Is:Date of Report Year of Report
(1) * An Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 09/30/03
DEPRECIATION, DEPLETION, AND AMORTIZATION OF GAS PLANT (Accounts 403, 404.404.404.405)
(Except Amortization of Acauisition Adiustments) (Continued)
If average balances are used, state the method of averaging used.to determine depreciation charges, show in a footnote any revisionsFor column (c) report available information for each plant functional made to estimated gas reserves.
classification listed in column (a). If composite depreciation 3. If provisions for depreciation were made during the year in addition
accounting is used, report available information called for in columns to depreciation provided by application of reported rates, state in(b) and (c) on this basis. Where the unit-of-production method is used a footnote the amounts and nature of the provisions and the plant
items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charoes
Amortization of Other
Limited-Term Amortization of Other LineGas Plant Gas Plant Total Functional Classification No.
(Account 404.(Account 405)
(e)(f)
(g)
(a)
238 238 Intangible plant
Production plant, manufactured gas
Production and gathering plant
natural gas
Products extraction plant
Underground gas storage plant
267 Other storage plant
Base load LNG terminating and
processing plant
022 081 Transmission plant
067,405 Distribution plant
895,420 General plant
Common plant-gas
35,238 119,411 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 1 I 09/30/03
Depreciation, Depletion and Amortizatjon of Gas Plant (Accts 403, 403., 404., 404.2, 404.3, 405) (Except Amortization
of Acquisition Adj.) (continued)
4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2., 2., 3., 3., 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)(b)(c)r---~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 (12-03)Page 338
Name of Respondent This
wort
Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) F1 A Resubmission I 1 09/30/03
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., Donations; 426., Life Insurance;426., Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250 000may 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.
(d) Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year.
Line Item Amount
No.(a)(b)
Account 426.
Donations did not exceed $250 000 to anyone beneficiary 107,504
Account 426.4
Expenditures for civic, political, and related activities, all under $250,000 121
Account 426.
Other deductions, all under $250,000 868
Account 431
Other interest expense, all under $250 000 208 546
FERC FORM NO.2 (12-96)Page 340
Name of Respondent This (8Jort Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 1 1 09/30/03
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)
535,944 535,944
135 135
Total 535 944 135 540,079
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)(2) riA Resubmission 1 1 09/30/03
Regu'atory 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 (D, (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 401.928 535,944
Gas 401.928 135
540 079
FERC FORM NO.2 (12-96)Page 351
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA 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)
1 1
Year of Report
09/30/03
Line
No.
Classification
Allocation of
Payroll Charged
for Clearing
Accounts
(c)(d)
Direct Payroll
Distribution
Total
(a)(b)
~~~
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(lnciuding 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----r----r----
138 979
255,848
972 389
877 075
138,979
255,848
972 389
877 075
199,309
129,974
16,573,574
199,309
129,974
16,573 574~r----r----
985
143,528
219 725
985
143 528
219,725
FERC FORM NO.2 (12-96)Page 354
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) l.25JAn Original(2) DA Resubmission
Distribution of Salaries and Wages (continued)
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
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 11.31 and 43)
Transmission (Total of lines 32 and 44)
Distribution (Total of lines 33 and 45)
Customer Accounts (Total of line 34)
Customer Service and Informational (Total of line 35)
Sales (Total of line 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 of lines 71 thru 73)
Other Accounts (Specify) (footnote details)
TOTAL Other Accounts
TOTAL SALARIES AND WAGES
376,238 376 238
~~~
~r--~
151 964
399,376
192 114
877,075
151 964
399 376
192 114
877,075
199,309
129 974
17,949,812
199 309
129 974
17,949,812
17,9'4'9'8:12 17,9'4'9'8:12r--r--r--~r--r--
949 812 949 812
FERC FORM NO.2 (12-96)Page 355'
Name of Respondent This ~ort Is:Date of Report Year of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)DA Resubmission I 1 09/30/03
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)
No applicable charges exceeding $250 000
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)09/30/03(2) Fi A Resubmission 1 1
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 CostNo.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)
(2)DA Resubmission 1 1 09/30/03
Compressor Stations
Desig nate 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)
986)60,307 308 02125/2003
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.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
Line Item
No.
(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)
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Belonging to
Others
(Dth)
(c)
Total
Amount
(Dth)
~~~~~~
(d)
69,810 69,810
148,886
73,344
18,220
148 886
344
220
966)966)
171.488)171,488)
636)636)
7.432)7.432)
088)088)
8,416)8,416)
634)634)
651)651)
869)869)
67,869)869)
30,274)30,274)
46,258)46,258)
429,581)429,581)
FERC FORM NO.2 (12-96)Page 512
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA Resubmission
Gas Storage Projects
Date of Report
(Mo, Da, Yr)
1 1
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 Mcf to Dth, provide conversion factor in a footnote.
Line
No.
Item
(a)
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
Year of Report
09/30/03
Total Amount
(b)
FERC FORM NO.2 (12-96)Page 513
11,600,552
23,600
624,152
102 542
02126/2003
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 1 I 09/30/03
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)
690.
Distribution and service lines
809.
FERC FORM NO.2 (12-96)Page 514
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) DA 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)
1 1
Year of Report
09/30/03
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:
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:
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
~~-~~~~~~
228,052 228,052
228,052 228,052
~~~
10,000 10,000
10,000 10,000
~~~~~~~~~
689,272 689,272
689,272 689 272
~~~
10,000 000
10,000 10,000
~~~
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)09/30/03(2) CiA Resubmission
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 HighestNo.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
This ~ort Is:(1) ~An Original(2) DA 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 company's total sales figure and the company s total transportation figure. Add additional
rows as necessary to report all data, numbered 14.01, 14., etc.
Date of Report
(Mo, Da, Yr)
1 1
Year of Report
09/30/03
(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.
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 Fuel13 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 489.19 Deliveries of Gas Transported for Others (Account 489.20 Deliveries of Gas Distributed for Others (Account 489.21 Deliveries of Contract Storage Gas (Account 489.4) 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 Losses31 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)37 Total Deliveries & Unaccounted For (Total of lines 28 and 36)
21,829 205
303
305
301
307
328
328
332
24,396,161
225 366
719 126
303
305
301
307
328
328
332
509
218 696)
174
323 370
45.839,974
100 000)
152,000
000
891 974
FERC FORM NO.2 (12-96)Page 520
Name of Respondent This Report is:Date of Report Year of Report
(1) ~ An Original (Mo, Da, Yr)09/30/03Intermountain Gas Company (2)A Resubmission 1 1
System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondentfor the production
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operatedby the respondent since the date of the maps furnished with a previous year s annual report. If, however, maps are not furnished for this reasonreference should be made in the space below to the years annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
0) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report.
See 522A
I FERC FORM NO.2 (REV. 12-96)522.
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INDEX
Accrued and prepaid taxes
Accumulated provision for depreciation of
gas utility plant
utility plant (summary)
Advance to associated companies
Associated companies
advances from
advances to
control over respondent
corporations controlled by respondent
investment in
service contracts charges
Attestation
Balance Sheet, comparative
Bonds
Capital Stock
discount
expense
premiums
reacquired
subscribed
Cash flows, statement of
Changes -- important during the year
Compressor Stations
Construction
overhead procedures, general description of
work in progress -- other utility departments
Contracts, service charges
Control
corporations controlled by respondent
over respondent
security holders and voting powers
CPA Certification, this report form
Current and accrued
liabilities, miscellaneous
Deferred
credits, other
debits, miscellaneous
income taxes, accumulated
income taxes, accumulated-other property
income taxes, accumulated-other
regulatory expenses
Definitions, this report form
Depletion
amortization and depreciation of gas plant
and amortization of producing natural gas land and land rights
Depreciation
gas plant
gas plant in service
Discount on Capital Stock
Dividend appropriations
Earnings, retained
Exchange and imbalance transactions
Expenses, gas operation and maintenance
Extraordinary property losses
Filing Requirements , this report form
Footnote Data
Gas account -- natural
262-263
219
200-201
222
256
222-223
102
103
222-223
357
110-113
256-257
250-251
254
254
252
251
252
120-121
108
508-509
218
200-201
357
103
102
107
268
269
233
234-235
274-275
276-277
350-351
336-338
336-338
336-338
219
254
118-119
11 8-11 9
328
320-325
230
iii
551-552
520