2005Annual Report.pdf

EXECUTIVE OFFICES
INTERMOUNTAIN GAS COMPANY
555 SOUTH COLE ROAD. P.O. BOX 7608 . BOISE, IDAHO 83707 . [phone] . FAX: [phone]
" ,
March 30, 2006 : i -
:: :,~::-: :: ': ,:!; ' ;'' ; ,
Ms. Jean Jewell
Commission Secretary
Idaho Public Utilities Commission
472 W. Washington St.
PO Box 83720
Boise, ill 83720-0074
Re:Intermountain Gas Company
FERC Form No., Annual Report of Major Natural Gas Companies
Dear Ms. Jewell:
Attached for filing with the Idaho Public Utilities Commission is Intermountain Gas Company
September 30, 2005 FERC Form No., Annual Report of Major Natural Gas Companies.
;xA-/ Please acknowledge receipt of this filing by returning a stamped copy of this letter for our
Company files.
If you have any questions or require additional information regarding the attached, please contact
Andrea Gates at 377-6107.
Very truly yours
~L, ~~
Andrea Gates
Financial Reporting Accountant
cc: Paul Powell, IGC
Mike McGrath, IGC
Scott Madison, IGC
M:/ AcctIFinRptifonn2/cvrltr
Item 1: 00 An Initial (Original)
Submission
OR Resubmission No.
Form 2 Approved
OMB No. 1902-0028
(Expires 6/30/2007)
Form 3-0: Approved
OMB No.1902-0205
(Expires 6/30/2007)
THIS FILING IS
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FERC FINANCIAL REPORT
FERC FORM No.2: Annual Report of
Major Natural Gas Companies a~d
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines. civil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)
Intermountain Gas Company
Year/Period of Report
End of 2005/04
FERC FORM No. 2I3Q (02-04)
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent
Intermountain Gas Company
Year/Period of Report
End of 2005/04
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
555 South Cole Road, Boise, ID 83707
05 Name of Contact Person
Scott Madison
06 Title of Contact Person
P. Controller and Chief Accg Officer
07 Address of Contact Person (Street, City, State, Zip Code)
555 South Cole Road, Boise, ID 83707
08 Telephone of Contact Person, Including Area Code
208-377-6000
This Report Is:
(1) (KJ An Original
(2) D A Resubmission
10 Date of Report
(Mo, Da, Yr)
03/31/2006
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name 12 Title
Scott Madison V. P. Controller and Chief Acctg Officer
13 Signature 14 Date Signed
,C...,L /U:.
/ / .~. ~
A - t:' t;
Title 1 a:-tJ.C. 1001 makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO. 2/3-(02-04)Page
Name of Respondent This ~ort Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) n A Resubmission 03/31/2006 End of 2005/04
LIst of Schedules (Natural Gas Company)
Enter in column (d) the terms "none,
" "
not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none,
" "
not applicable," or "NA.
Title of Schedule Reference Date Revised Remarlls
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
Generallnfonnation 101
Control Over Respondent 102
Corporations Controlled by Respondent 103
Security Holders and Voting Powers 107
Important Changes During the Year 108
Comparative Balance Sheet 110-113
Statement of Income for the Year 114-116
Statement of Accumulated Comprehensive Income and Hedging Activities 117
Statement of Retained Eamings for the Year 118-119
Statements of Cash Flows 120-121
Notes to Financial Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 200-201
Gas Plant in Service 204-209
Gas Property and Capacity Leased from Others 212
Gas Property and Capacity Leased to Others 213
Gas Plant Held for Future Use 214
Construction Work in Progress-Gas 216
General Description of Construction Overhead Procedure 218
Accumulated Provision for Depreciation of Gas Utility Plant 219
Gas Stored 220
Investments 222-223
Investments in Subsidiary Companies 224-225
Prepayments 230
Extraordinary Property Losses 230
Unrecovered Plant and Regulatory Study Costs 230
Other Regulatory Assets 232
Miscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
Capital Stock 250-251
Capital Stock Subscribed, Capital Stock LIability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock 252
Other Paid-in Capital 253
Discount on Capital Stock 254
Capital Stock Expense 254
Securities issued or Assumed and Securities Refunded or Retired During the Year 255
Long-Tenn Debt 256-257
Unamortized Debt Expense, Premium, and Discount on Long-Tenn Debt 258-259
Unamortized Loss and Gain on Reacquired Debt 260
FERC FORM NO.2 (12-96)Page 2
Name of Respondent This ~rt Is:Date of Report Year/Period of Repor1
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2006 End of 2005/04
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none: "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none,
" "
not applicable," or "NA.
TlUe of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(e)(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 Concerning 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 ~rt Is:(1) ~An Original(2) riA Resubmission
General Information
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Repor1
End of
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.
Paul Powell
Executive Vice President, Finance, Investments and Chief Financial Officer
P. O. Box 7608
555 S. Cole Road
Boise, Idaho 83707
2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not
incorporated, state that fact and give the type of organization and the date organized.
State of Idaho - October 12,1950
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c)
the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not Applicable
4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
The respondent is a public utility dedicated to providing high quality gas service throught purchase, distribution, transportation and sale of of natural gas
to residential, commercial and industrial customers throught Southern Idaho.
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous yea(s certified financial
statements?
(1) Yes... Enter the date when such independent accountant was initially engaged:
(2) 00 No
FERC FORM NO.2 (12-96)Page 101
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2006 End of 2005/04
Control Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding
company organization, report in a footnote the chain of organization.
2. If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose of the trust.
3. In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "0" for direct, an "I" for indirect, or a "J" for joint control.
Line Company Name Type of Control State of Percent Voting
No.Incorporation Stock Owned
(a)(b)(c)(d)
Intermountain Industries, Inc.100.
FERC FORM NO.2 (12-96)Page 102
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 03/31/2006 End of 2005/04
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. I n column (b) designate type of control of the respondent as "0" 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 Footnote
No.Stock Owned Reference
(a)(b)(c)(d)(e)
FERC FORM NO.2 (12-96)Page 103
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2006 End of 2005/04
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
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 15, 2006Total:1513060
By Proxy:1513060
VOTING SECURITIES
4. Number of votes as of (date):09/30/2006
Line Name (Title) and Address of Total Votes Common Stock Preferred Stock Other
No.Security Holder
(e)fa)Cb)(c)(d)
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 Indusbies Inc.513,060 513,060
P. O. Box 7608
Boise, ID 83707
FERC FORM NO.2 (12-96)Page 107
This page intentionally left blank.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company I (2) A Resubmission 03/31/2006 2005/04
Important Changes Durina the OuarterlYear
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration 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 companiesinvolved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, If any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of 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, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, 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 proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
1. None
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. None
10. None
11. None
12. Changes in Officers:
Retired Officer: N. Charles Hedemark
Title: Executive Vice President and Chief Operating Officer
Effective Date: July 1 , 2005
Change in Officer Title: Paul Powell
Former Title: Senior Vice President, Finance & Administration and Chief Financial Officer
New Title: Executive Vice President Finance, Investments and Chief Financial Officer
Effective Date: May 1 , 2005
I FERC FORM NO.2 (12-96)108.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company I (2) A Resubmission 03/31/2006 2005/04
Important Chanaes During the OuarterlYear
Question 12 cont.
Change in Officer Title: Eldon Book
Former Title: Vice President, Operations
New Title: Senior Vice President, General Manager Utility Operations
Effective Date: May 1 , 2005
New Officer: Tim Clark
Title: Vice President, Regions
Effective Date: May 1 , 2005
Change in Directors:
Retired Director: N. Charles Hedemark
Effective Date: July 1 , 2005
Newly Appointed Director: Paul Powell
Effective Date: July 15, 2005
Newly Appointed Director: Eldon Book
Effective Date: July 15, 2005
I 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) A Resubmission 03/31/2006
Comparative Balance Sheet (Assets and Other Debits)
Year/Period of Report
End of 2005/0
Line
No.
Title of Account Reference
Page Number
Current Year End of
OuarterlYear Balance
(c)
(a)(b)
Prior Year
End Balance
12/31
(d)r--~
365,582,379
649,235
369,231,614
198,421,192
170,810,422
170,810,422
1,465,945
346,936,077
334 301
347,270,378
184,731,212
162,539,166
162,539,166
1,465,945
H -- I m .
4,458
458
606
606
371,217
371,217
345,610
345,610"U_.~-'.-
. .
m_-
790
926
905,264
148,598
746,220
759,353
10,002
287
672,710
865,990
136,444
789,770
77,523
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
Other Investments (124)
Sinking Funds (125)
Depreciation Fund (126)
Amortization Fund - Federal (127)
Other Special Funds (128)
Long-Term Portion of Derivative Assets (175)
Long-Term Portion of Derivative Assets - Hedges (176)
TOTAL Other Property and Investments (Total of lines 17-20, 22-29)
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)
200-201
200-201
200-201
122
220
220
220
220
222-223
224-225
222-223
222-223
FERC FORM NO.2 (REV 06-04)Page 110
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Comparative Balance Sheet (Assets and Other Deblts)(continued)
Title of Account
Year/Period of Report
End of 2005/04
Reference Current Year End of Prior Year
Page Number OuarterNear Balance End Balance
(c)12/31
(b)(d)
675,219 542,285
220
220 364,659 568,898
230 994,631 127,934
13,092,956 209,301
Line
No.
(a)
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)
Allowances (158.1 and 158.
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground-Current (164.
Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.
Prepayments (165)
Advances for Gas (166 thru 167)
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
(Less) Long-Term Portion of Derivative Instrument Assets (175)
Derivative Instrument Assets. Hedges (176)
(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)
TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
DEFERRED DEBITS
Unamortized Debt Expense (181)
Extraordinary Property Losses (182.
Unrecovered Plant and Regulatory Study Costs (182.
Other Regulatory Assets (182.
Preliminary Survey and Investigation Charges (Electric)(183)
Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.
Clearing Accounts (184)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)
Deferred Losses from Disposition of Utility Plant (187)
Research, Development, and Demonstration Expend. (188)
Unamortized Loss on Reacquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
TOTAL Deferred Debits (Total of lines 66 thru 79)
TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)
234-235
._--~
~~---_o-
12,624
30,009,169
936,239
30,958,032
216.698,572
14,232
14,164,387
008,455
15,187,074
188,747,096
230
230
232
233
FERC FORM NO.2 (REV 06-04)Page 111
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) IKIAn Original
(2) A Resubmission
Comparative Balance Sheet (Liabilities and Other Credits)Title of Account Reference
Page Number
Date of Report
(Mo, Da, Yr)
03/31/2006
Current Year
End of
QuarterlY ear
Balance
Line
No.
(a)(b)
Year/Period of Report
End of 2005/04
Prior Year
End Balance
12/31
(d)
'--
513,060
15,703,150
183,541
077,741
50,985,151
67,307,161
513,060
15,703,150
183,541
077,741
51,470,152
67,792 162
------ -- - -
- _n
- -
58,000,000
58,000,000
58,000,000
58,000,000
385,870 370,585
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 Eamings (215, 215.1, 216)
Unappropriated Undistributed Subsidiary Earnings (216.
(Less) Reacquired Capital Stock (217)
Accumulated Other Comprehensive Income (219)
TOTAL Proprietary Capital (Total of lines 2 thru 14)
LONG TERM DEBT
Bonds (221)
(Less) Reacquired Bonds (222)
Advances from Associated Companies (223)
Other Long-Term Debt (224)
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Dr (226)
(Less) Current Portion of Long-Term Debt
TOTAL Long-Term Debt (Total of lines 17 thru 23)
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases-Noncurrent (227)
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.
Accumulated Provision for Pensions and Benefits (228.
Accumulated Miscellaneous Operating Provisions (228.4)
Accumulated Provision for Rate Refunds (229)
250-251
250-251
252
252
252
253
252
254
254
118-119
118-119
250-251
117
256-257
256-257
256-257
256-257
258-259
258-259
FERC FORM NO.2 (REV 06-04)Page 112
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Year/Period of Report
End of 2005/0
Line
No.
Title of Account Reference
Page Number
Current Year
End of
OuarterN ear
Balance
385,870
Prior Year
End Balance
12/31
(d)
370,585
" .. --- -~-----
n n
34,000,000
25,202,017
299,902
074,971
250,659)
286,767
59,612,998
17,000,000
16,914,730
322,004
652,451
400,469
180,389
35,470,043
r-~-
~--
406,359
941,765
10,996,714
17,427,747
380,042)
392,543
216,698,572
267,695
298,107
144,981
18,013,579
610.056)
27,114,306
188,747,096
(a)
Long-Term Portion of Derivative Instrument LIabilities
Long-Term Portion of Derivative Instrument Liabilities - Hedges
Asset Retirement Obligations (230)
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34)
CURRENT AND ACCRUED LIABILITIES
(b)
Current Portion of Long-Term Debt
Notes Payable (231)
Accounts Payable (232)
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)
Customer Deposits (235)
Taxes Accrued (236)
Interest Accrued (237)
Dividends Declared (238)
Matured Long-Term Debt (239)
Matured Interest (240)
Tax Collections Payable (241)
Miscellaneous Current and Accrued Liabilities (242)
Obligations Under Capital Leases-Current (243)
Derivative Instrument Liabilities (244)
(Less) Long-Term Portion of Derivative Instrument Liabilities
Derivative Instrument Liabilities - Hedges (245)
(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges
TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
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 - Accelerated Amortization (281)
Accumulated Deferred Income Taxes - Other Property (282)
Accumulated Deferred Income Taxes - Other (283)
TOTAL Deferred Credits (Total of lines 57 thru 65)
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)
262-263
268
269
278
260
FERC FORM NO.2 (REV 06-04)Page 113
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2006 End of 2005/04
Statement of Income
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report In column (f) the quarter to date amounts for electric utility function: in column (h) the quarter to date amounts for gas utility. and in 0) the quarter to date amounts for
other utility function for the current year quarter.
3. Report In column (g) the quarter to date amounts for electric utility function: in column (I) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for
other utility function for the prior year quarter.
4. If additional columns are needed place them In a footnote.
Annual or Quarterly, If applicable
5. Do not report fourth quarter data In columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others. In another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts In account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8.10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.
9. Use page 122 for important notes regarding the statement of Income for any account thereof.
10. Give concise explanations conceming unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's
customers or which may result In material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with
respect to power or gas purchases.
11 Give concise explanations concemlng 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 purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income. such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes In accounting mehods 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 appropriate dollar effect of such changes.
14. Explain in a footnote If the previous year's/quarter's figures are different from that reported In prior reports.
15. If the columns are Insufficient for reporting additional utility departments. supply the appropriate account titles report the Information In a footnote to this schedule.
TiUe of Account Reference Total Total Current Three Prior Three
Page Current Year to Prior Year to Date Months Ended Months Ended
Number Date Balance Balance Quarter1y Only Quarterly Only
Line (a)for QuarterNear for QuarterNear No Foorth Quarter No Fourth Quarter
No.(b)(e)(d)(e)
UTIUTY OPERATING INCOME
Gas Operating Revenues (400)3()().3()1 261,093,229,051,734
Operating Expenses
Operation Expenses (401)317-325 222,090,050 190,896 706
Maintenance Expenses (402)317-325 445.923 382 363
Depreciation Expense (403)336-338 14,754,645 13,918,987
Depreciation Expense for Asset Retirement Costs (403.336-338
Amortization and Depletion of Utili1y Plant (404-405)336-338 35,966 32,019
Amortization of Utility Plant Acu. Adjustment (406)336-338
Amorl. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.
Amortization of Conversion Expenses (407.
Regulatory Debits (407.
(Less) Regulatory Credits (407.
Taxes Other than Income Taxes (408.262-263 458,524 765,800
Income Taxes-Federal (409.262-263 284,911)118,236
Income Taxes-Other (409.262-263 206 301 839
Provision of Deferred Income Taxes (410.234-235 28,883,635 16,467,055
(Less) Provision for Deferred Income Taxes-Credit (411.1)234-235 25,281,49C 13,847,498
Investment Tax Credit Adjustment-Net (411.4)356,342)91,197)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.8)
Losses from Disposition of Allowances (411.9)
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (T olal of lines 4 thru 24)250749,206 218,944,310
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)10.344,037 10,107,424
FERC FORM NO.2 (REV 06-04)Page 114
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2006 End of 2005/04
Statement of Income
Elec. Utility Elec. Utility Gas Utility Gas Utility Other Utility Other UtilityCurrentPreviousCurrentPreviousCurrentPreviousYear to Date Year to Date Year to Date Year to Date Year to Date Year to DateLine(in dollars)(in dollars)(in dollars)(in dollars)(in dollars)
No.
(g)
(h)(i)(in dollars)(k)(I)
0 261,093,243 229.051 734
0 222,090,050 190,896.706
445,923 382,363
754.645 13,918,987
35,966 32,019
9,458,524 765,800
284,911)118,236
206 301,839
28,883,635 16,467,055
25,281,490 13,847,498
356,342)91.197)
250,749,206 218,944 310
10,344,037 10,107,424
FERC FORM NO.2 (REV 06-04)Page 115
Name of Respondent
Intermountain Gas Company
Year/Period of Report
End of 2005/04
10'344"0'37 101 1017,4'24' 01
Title of Account
This ~ort Is:
(1) IKJAn Original
(2) A Resubmission
Statement of Income(contlnued)
Reference TotalPage Current Year toNumber Date Balance
for QuarterlYear
(c)
Line
No.
27 Net Utility Operating Income (Carried forward from page 114)
28 OTHER INCOME AND DEDUCTIONS
29 Other Income30 Nonutility Operating Income31 Revenues form Merchandising, Jobbing and Contract Work (415)32 (Less) Costs and Expense of Merchandising, Job & Contract Work (416)33 Revenues from Nonutility Operations (417)34 (Less) Expenses of Nonutility Operations (417.35 Nonoperating Rental Income (418)36 Equity in EamingsofSubsidiary Companies (418.37 Interest and Dividend Income (419)38 Allowance for Other Funds Used During Construction (419.39 Miscellaneous Nonoperating Income (421)40 Gain on Disposition of Property (421.41 TOTAL Other Income (Total oflines 31 thN 40)
42 Other Income Deductions43 Loss on Disposition of Property (421.2)44 Miscellaneous Amortization (425)45 Donations (426.46 Ute Insuflllce (426.47 Penalties (426.48 Expenditures for Certain Civic, Political and Related Activities (426.49 Other Deductions (426.50 TOTAL Other Income Deductions (Total of lines 43 thN 49)51 axes Applic. to Other Income and Deductions
52 Taxes Other than Income Taxes (408.
53 Income Taxes-Federal (409.54 Income Taxes-Other (409.55 Provision for Deferred Income Taxes (410.
56 (Less) Provision for Deferred Income Taxes-Credit (411.2)57 InvestmenlTax Credit Adjustments-Net (411.58 (Less) Investment Tax Credits (420)59 TOTAL Taxes on Other Income and Deductions (T olal of lines 52-58)60 Net Other Income and Deductions (Total of lines 41, 50, 59)
61 INTEREST CHARGES 62 Interest on Long-Term Debt (427)
63 Amortization of Debt Disc. and Expense (428)64 Amortization of Loss on Reacquired Debt (428.1) 65 (Less) Amortization of Premium on Debt-Credn (429)66 (Less) Amortization of Gain on Reacquired Debt-Credit (429.67 Interest on Debt to Associated Companies (430)
68 Other Interest Expense (431)69 (Less) Allowance for Borrowed Funds Used During Construction-Credit (432)70 Net Interest Charges (Total of lines 62 thN 69)71 Income Before Extraordinary Items (Total of lines 2760 and 70)
72 EXTRAORDINARY Il'EMS73 Extraordinary Income (434)74 (Less) Extraordinary Deductions (435)75 Net Extraordinary Items (Total ofline 73 less line 74)76 Income Taxes-Federal and Other (409.77 Extraordinary Items after Taxes (Total of line 75 less line 76)78 Net Income (Total oflines 71 and 77)
(a)
(b)
119
340
340
Date of Report
(Mo, Da, Yr)
03/31/2006
Total
Prior Year to Date
Balance
for QuarterlYear
(d)
Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)
Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
520
126)
486
149
281
107 117
449
13,041
121,607
262-263
262-263
262-263
234-235
234-235
44,015)
56,319)
137
170
336
115,662)
210,800
258-259 608
72,216
258-259
340
340 990,027 370,358
932 47,801
272,719 607,181
014,999 384,581
262-263
014 999 384,581
FERC FORM NO.2 (REV 06-04)116Page
This page intentionally left blank.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) An Original (Mo, Da, Yr)End of 2005/04(2) Fi A Resubmission 03/31/2006
Statement of Accumulated Comnrehensive Income and Hedtlintl 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 OuarterN ear to Date Reclassifications
from Account 219 to Net Income
3 Preceding OuarterNearto Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding
OuarterNear
6 Balance of Account 219 at Beginning of Current Year
7 Current OuarterN ear to Date Reclassifications from
Account 219 to Net Income
8 Current OuarterNearto Date Changes in Fair Value
9 Total (lines 7 and 8)
Balance of Account 219 at End of Current
OuarterNear
FERC FORM NO.2 (NEW 06-02)Page 117
Name of Respondent
Intermountain Gas Company
Line
No.
Other Cash Flow Hedges
Interest Rate Swaps
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Accumulated Com rehenslve Income and Hed
Other Cash Flow Hedges
(Insert Category)
(g)
FERC FORM NO.2 (NEW 06-02)Page 117a
Totals for each
category of
items recorded in
Account 219
(h)
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
Net Income
(Carried Forward
from Page 116,
Line 78)
(i)
Total
Comprehensive
Income
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) 129 An Original
(2) A Resubmission
Statement of Retained Earnings
1. Report all changes in appropriated retained earnings. unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433. 436-439 inclusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reseNation or appropriation of retained earnings.
4. List first Account 439, Adjustments to Retained Earnings. reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items. in that order.
5. Show dividends for each class and series of capital stock.
Date of Report
(Mo, Da. Yr)
03/31/2006
Year/Period of Report
End of 2005/0
Line
No.
Item
Contra Primary
Account Affected
Previous Quarter
Year to Date
Balance
(d)
Current Quarter
Year to Date
Balance
(e)(a)(b)
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period
Changes (Identify by presaibed retained earnings accounts)
Adjustments to Retained Earnings (Account 439)
TOTAL Credits to Retained Earnings (Account 439) (footnote details)
TOTAL Debits to Retained Earnings (Account 439) (footnote details)
Balance Transferred from Income (Acct433 less Acct418.
Appropriations of Retained Earnings (Account 436)
TOTAL Appropriations of Retained Earnings (Account 436) (footnote details)
Dividends Declared-Preferred Stock (Account 437)
TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote details)
Dividends Declared-Cornmon Stock (Account 438)
TOTAL Dividends Declared-Cornmon Stock (Account 438) (footnote details)
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings
Balance-End of Period (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
TOTAL Appropriated Retained Earnings-Amortization ReseNe, Federal (Account
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines
TOTAL Retained Earnings (Accounts 215. 215.216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
Report only on an Annual Basis no Quarterly
Balance-Beginning of Year (Debit or Credit)
Equity in Earnings for Year (Credit) (Account 418.
(Less) Dividends Received (Debit)
Other Changes (Explain)
Balance-End of Year
------ -- - -
--...-mzm-
014.999 384,581
FERC FORM NO.2 (12-96)Page 118-119
This page intentionally left blank.
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify
separately such items as investments. fixed assets, intangibles, etc.
(2) Infonnation about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(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 in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.Line Description (See Instructions for explanation of codes)
No.
Date of Report
(Mo. Da. Yr)
03/31/2006
Year/Period of Report
End of 2 5/0
(a)
Current Year
to Date
OuarterlYear
Previous Year
to Date
QuarterlY ear
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 (Inaease) 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) Undisbibuted 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)
15,246,769 14,415,202
109,790 105,842
602,144 619,557
356,342)91.197)
291,044)815.179)
204,239 50.845
115.167 831,806)
16,347,507)078
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)
23,698,607)695,947)
23,698,607)17,695,947)
-- ----- --
1--
--'-- -,--
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)144,616 445,731
Investments in and Advances to Assoc. and Subsidiary Companies
Contributions and Advances from Assoc. and Subsidiary Companies
Disposition of Investments in (and Advances to)
Associated and Subsidiary Companies
---------
I~-
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 ~rt Is:(1) ~An Original
(2) A Resubmission
Statement of Cash Flows (continued)
Description (See Instructions 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 oflines 28lhru 47)
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-TeRn Debt (b)
Preferred Stock
Common Stock
Other (footnote details):
Net Increase in Short-teRn Debt (c)
Other (footnote details):
Cash Provided by Outside Sources (Total of lines 53lhru 58)
Payments for Retirement of:
Long-TeRn Debt (b)
Preferred Stock
Common Stock
Other (footnote details):
Net Decrease in Short-TeRn Debt (c)
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used In) Financing Activities
(Total of lines 59lhru 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)
03/31/2006
Year/Period of Report
End of 2005/0
Current Year
to Date
QuarterlY ear
Previous Year
to Date
QuarterlYear
17,000,000 500,000
17,000,000 500,000
",----,-,---
- r--
- - ---- '" ,,
11,241)
500,000)000,000)
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company i2) A Resubmission 03/31/2006 2005/04
Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Intemal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obngations or
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current years plan or trust curtailments,terminations, transfers, or reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give 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, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,production, gathering), major pipeline investments, acquisitions by the parent 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 thEutility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain
such revenues or to recover amounts paid with respect to power and gas purchases.
8. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
9. Explain concisely only those significant changes in accounting methods made during the year which 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.
10. For the 30 disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
11. For the 30 disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-termcontracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from
business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
12. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.
1. Balance Sheet - accounts 186 Micellaneous Deferred Debits and 253 Other Deferred Credits
The Respondent follows the Statement of Financial Accounting Standard No. 109 ("SFAS 109"), which requires theRespondent 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 adoptions of SFAS 109 are, in turn, reflected as a regulatory asset or liability. The respondent has
recorded a deferred regulatory asset of $4,620,000 and a deferred regularoty liability of $10,997,000. The net regulatoryliability is report in "Regulatory Liability for Income Taxes
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 separtate pension plan. The Respondent contributes 6% of
base pay in to the participants individual account. In addition, the Respondent will match $1.00 of each $2.00 of pre-taxcontributions made by the participant, up to 4% of the participants base pay. The Respondent's contribution to the Plan forthe year ended September 30, 2005 was $875,000.
The Respondent provides medical benefits to its retire employees throught particpation in the Intermountain Gas
Employee Benefit Trust ("Trust"). Benefits provided through the Trust are funded primarily by the company and, to a
lesser degree, from the premiums paid by the plan participants. Retirees participate in one of three plans. Certain past
retirees receive medical and dental benefits while others receive only medical benefits. Both groups contribute a premium
toward the cost of the coverage. Current retirees will receive medical benefits in return for a premium until age 65 at which
I FERC FORM NO. 2/3-0 (02-04) 122.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da. Yr)
Intermountain Gas Company (2) A Resubmission 03/31/2006 2005/04
Notes to Financial Statements
time they will receive a portion of the cost of Medicare supplement and no other benefits.
The respondent accrues postretirement benefit costs. including retiree health care cost over each retiree s working life.For years prior to 1996, postretirement costs were recorded at the time the benefits were provided. Postretirement benefit
costs incurred, but not accrued, prior to 1996 are being amortized over a 20-year period. A discount rate of 0% was
adopted effective September 30,2004. Ther initial trend rate for medical costs was 10.0%. which is assumed to decrease
ratably over the next ten years to 0% and remain at that level.
The Respondent's policy is to fund its obligations for postretirement health care benefits in an amount approximately
equal to its book expense, up to the maximum amount deductible for income tax purposes. For the year, the Respondent
funded $960,000 into the Trust, from which is paid current year benefits of $544,000. The values of the current year
investments was $$7 645,000. The trust invests funds not otherwise required to meet current benefits requirment in an
invetment fund, which is composed primarily of publicly traded stock and publicly traded exchange traded funds, the
Respondent assumes the long-term return on assets invested in the plan will be approximately 8%. For the year ended
September 30, 2005 the annualized return on assets invested in the tust was aprixmately 25%.
The components of postretiement health care benefit obligation are:
Accumulated postretirment health care obligation
Fair Value of plan assets
Funded status of the plan
$(11 184 000)
645.000
$( 3,539 000)
Accrued benefit cost recognized on the Balance Sheet 386,000
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, 2005, $21 823,000 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 $5,096,000Income taxes paid 950,000
I FERC FORM NO. 2/3-0 (02-04)122.
Name of Respondent This R ort Is: Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)Intermountain Gas Company 2005(2) A Resubmission 03/31/2006 n 0
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No.
Item
(a)
Total Company
For the Current
QuarterlYear
~~-
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
365,582.379
365,582.379
649,235
369,231,614
198.421,192
170,810,422
- .. .- - -
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)
197,760,202
660,990
198,421,192
198,421,192
FERC FORM NO.2 (12-96)Page 200
Name of Respondent This R ort Is: Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Intermountain Gas Company 005/0(2) A Resubmission 03/31/2006 n 0
Summary of Utility Plant and Accumulated .Provlsions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
1 .
. .- .
u n
. .- ..
2 -~-I--~r~
365,582,379
365,582,379
649,235
369,231.614
198,421,192
170.810,422
7 -----I----~-
----
I-~r--~
--~------- , . -------'----__.---
198,421 192
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Plant In Service (Accounts 101, 102, 103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold. Account103, 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)
03/31/2006
Year/Period of Report
End of 20
Line
No.
Additionsb.
,--- - -
u_-
-" -----' ----- '--
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
836,183
268,176
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) A Resubmission 03/31/2006
Gas Plant In Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary
account
classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date ofLine Retirements Adjustments Transfers Balance at
~~~YearlPeriod of Report
End of 2005/0
6, -'-I-~
-----
r-~
~------- -
- r------
~~____
r----r-------r-------13,759)
13,759)
236,316
236,316
506
429,487
058,740
1,490,733
8; ---
~"-~
I--r------
FERC FORM NO.2 (12-96)Page 205
This ~rt Is: Date of Report(1) ~An Original (Mo. Da, Yr)
(2) A Resubmission 03/31/2006
Gas Plant In Service (Accounts 101,102 103, and 106) (continued)Account Balance at
Beginning of Year
Name of Respondent
Intermountain Gas Company
Line
No.
Year/Period of Report
End of 2005/04
Additions
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
---------- r----
r---
91,904
663,337
113,334
017,697
888,760
939.888
613,808
25,724
459,717
814,169
FERC FORM NO.2 (12-96)Page 206
Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is: Date of Report
(1) IKIAn Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Plant in Service (Accounts 101, 102. 103, and 106) (continued)Adjustments Transfers
Year/Period of Report
End of 2005/0
Balance at
End of Year
2 ~_.
~~~
I---------------3 ~
~~~; ~
~I---
78,638
91,904
741,975
113,334
017 697
888,760
939,888
952,350
25,724
459,717
338,542
01 ~~r--~417,180 231,349
FERC FORM NO.2 (12-96)Page 207
This ~rt Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)Account Balance at
Beginning of Year
Name of Respondent
Intermountain Gas Company
Line
No.
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57,
TRANSMISSION PLAN
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measuring and Regulating Station Equipment
370 Communication Equipment
371 Other Equipment
372 Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)
DISTRIBUTION PLANT
374 Land and Land Rights
375 Structures and Improvements
376 Mains
377 Compressor Station Equipment
378 Measuring and Regulating Station Equipment-General379 Measuring and Regulating Station Equipment-Gity Gate
380 Services
381 Meters
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industrial Measuring and Regulating Station Equipment
386 Other Property on Customers' Premises
387 Other Equipment
388 Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 94 thru 108)
GENERAL PLANT
389 Land and Land Rights
390 Structures and Improvements
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop, and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
Subtotal (Enter Total of lines 111 thru 120)
399 Other Tangible Property
399.1 Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 121 , 122 and 123)
TOTAL (Accounts 101 and 106)
Gas Plant Purchased (See Instruction 8)
(Less) Gas Plant Sold (See Instruction 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128)
Year/Period of Report
End of 2 5/04
Additions
814,169
-----
600,059
31,929,759
917,736
714,440
35,161.994
332,293
18,864
112,440.645
3,410,089
100,838,552
28,277,801
332,033
892,942
384,440
747,698
269,675,357
275,124
384,789
14,485,831
378,092
22,952
334 154
936,933
662,637
814
482,326
34,482,326
348,402,022
1,465,945
346,936,077
FERC FORM NO.2 (12-96)Page 208
Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is: Date of Report
(1) IKJAn Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Plant in Service (Accounts 101,102,103, and 106) (continued)Adjustments Transfers
Year/Period of Report
End of 2005/0
Balance at
End of Year
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 ---
~--
r----
' ~-
417 180 8. 231 349
600,059
499 20,603 850,360 33,800,223
917,736
714,440
3 -~r~r---..499 20,603 850,360 032,458.
14,299 346,592
18,864
117 368,879141827333,920)5.403,981
44,763 336,971 702,297
323,114 41,406)088,626 106,562,658
804 253,606 30,509,603
319 358,466 685,180
983 266,968 149,927
3,492 556,208 937 156
637 6,800)387,395 078,656
101
' ~
' r----=
, ~
599939 382 126)15666520 284. 3598.
84,549 196,660
275,124
383,731
15,637,205
515,881
952
446,265
280
403,764
146,667
33,222
555,138
284,456
898
84,980
662
761,800
72,263
71,707
002,298
649,364
152
35,933,972213,446
761,800
362 238 375,282)
213,446
20,383,822
35,933,972
367,048,324
1,465,945
362,238 375,282)20,383,822 365,582,379
FERC FORM NO.2 (12-96)Page 209
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) IKJAn Original
(2) A Resubmission
Gas Plant Held for Future Use (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the
original cost was transferred to Account 105.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Repo
End of 2005
Line
No.
Description and Location
of Property
(a)
Balance at
End of Year
(d)
Date Originally Included
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Not Applicable
Total 1-----
FERC FORM NO.2 (12-96)Page 214
Name of Respondent This
wort
Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
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 wresearch, development, and demonstrationw projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Construction Work in Estimated Additional
Line Description of Project Progress-Gas Cost of Project
No.(Account 107)
(a)(b)(c)
DISTRIBUTION PLANT
Mains 123,030 734,640
Reg Station - Industrial 14,471 606
Reg Station - General 24,624 14,537
GENERAL PLANT
Office Equipment & Furniture 542)542
Tools & Shop Equipment
TRANSMISSION PLANT 490,304 587,776
Mains
LAND & LAND RIGHTS 348 152
MISCELLANEOUS INTANGIBLE PLANT
Total 649,235 345,253
FERC FORM NO.2 (12-96)Page 216
Year/Period of Report
End of 2005/04
This ~rt Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.Item Total Gas Plant in Gas Plant Held Gas Plant Leased(c+d+e) Service for Future Use to Others
Name of Respondent
Intermountain Gas Company
Line
No.
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):
15,246.769TOTAL 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 Rel (Total of lines 12 thru 14)
Other Debit or Credit Items (Describe) (footnote details):
""-- -
u u U u u .
- --- -_---
15,246.769
( 1,362,237)
( 244,371)
( 13,852)
( 1.592,756)
( 1.362.237)
( 244,371)
( 13,852)
( 1,592,756)
197,760.202
141,587
27,343,437
145,216.162
17,059.016
197,760,202
Book Cost of Asset Retirement Costs
Balance End of Year (Total of lines 1,10,15,16 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 Terminaling and Processing Plant
Transmission
Distribution
General
TOTAL (Total of lines 21 thru 29)
197,760,202
141,587
27,343,437
145,216.162
17,059,016
197,760,202
FERC FORM NO.2 (12-96)Page 219
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Gas Stored (Accounts 117.1, 117.2, 117.3, 117., 164.1, 164., 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).
inE Description Noncurrent Current LNG LNG
(Account (Account (Account (Account (Account (Account (Account Total
117.117.117.117.4)164.164.164.
(a)(b)(c)(d)(e)(f)
(g)
(h)(i)
Balance at Beginning.of 568.568,898
Gas Delivered to Storage 333.9QC.333.909
Gas Withdrawn from 538.141 538,148
Other Debits and Credits
Balance at End of Year 364,364.659
Dth 007.381 007 388
IAmount Per Dth 33~3326
FERC FORM NO.2 (REV 04-04)Page 220
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Investments (Account 123,124, and 136)
1. Report below invesbnents in Accounts 123, Invesbnents in Associated Companies, 124, Other Invesbnents. and 136, Temporary Cash Invesbnents.
2. Provide a subheading for each account and list thereunder the infonnation called for.
(a) Invesbnent in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount. date of issue.
maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and
included in Account 124, Other Invesbnents) state number of shares, class, and series of stock. Minor invesbnents may be grouped by classes. Invesbnents included in Account 136.
Temporary Cash Invesbnents, also may be grouped by classes.
(b) Investment Advances-Report separately for each person or company the amounts of loans or invesbnent advances that are property 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 Invesbnent - Wells Fargo and U.S. Bank 672.710 524,344,208
FERC FORM NO.2 (12-96)Page 222
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) n A Resubmission 03/31/2006 End of 2005/04
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)
524,111,654 905,264 35,760
FERC FORM NO.2 (12-96)Page 223
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Investments In Subsidiary Companies (Account 123.
1. Report below investments in Account 123.1, Investments in Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the infonnalion called for below. Sub-total by company and give a total in columns (e), (Q, (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 eamings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.
Description of Investment Date Date of Amount of
Acquired Maturity Investment 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/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2006 End of 2005/04
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 (ij 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 invesbnent (or the other amount at which
carried in the books of account if different from cost), and the selling price thereof, not including interest adjusbnents includible in column (ij.
8. Report on Line 40, column (a) the total cost of Account 123.
Equity in Subsidiary Revenues for Year Amount of Invesbnent Gain or Loss from
Eamings for Year at End of Year InvesbnentLineDisposed ofNo.(e)(ij
(g)
(h)
FERC FORM NO.2 (12-96)Page 225
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 03/31/2006 End of 2005/04
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Nature of Payment Balance at End
Line of Year
No.(in dollars)
(a)Ib)
Prepaid Insurance 774,344
Prepaid Rents
Prepaid Taxes
Prepaid Interest
Miscellaneous Prepayments 220,287
TOTAL 994,631
FERC FORM NO.2 (12-96)Page 230a
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005104
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 pndude 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)(e)(d)(e)(f)
(g)
Total
FERC FORM NO.2 (12-96)Page 230b
Name of Respondent This
ooort Is:
Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2006 End of 2005/04
Prepayments (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 at
Study Costs pnclude in the description of costs,Beginning Amount Recognized During Year During Year End of Year
the date of Commission authorization to use of Year of Charges During Year
Line Account 182.2 and period of amortization (mo,
No.yr, to mo, yr)) Add rows as necessary to report Account Amount
all data. Number rows in sequence beginning Charged
with the next row number after the last row
number used for extraordinary property losses.
(a)(b)(c)(d)(e)(ij
(g)
Total
FERC FORM NO.2 (12-96)Page 230c
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 03/31/2006 End of 2005/04
Other Regulatory Assets (Account 182.
1. Report below the details called for conceming 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 dasses.
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 During Written off Balance at End of
No.Other Regulatory Assets Beginning QuarterlY ear During the Current
Current Account Period QuarterlY ear
QuarterlYear Charged Amount
(a)(b)(c)(d)(e)(f)
Total
FERC FORM NO.2 (12-96)Page 232
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) rlA Resubmission 03/31/2006 End of 2005/04
Miscellaneous Deferred Debits (Account 186)
1. Report below the details called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Line Description of Miscellaneous Balance at Debits Credits Credits Balance at
No.Deferred Debits Beginning End of Year
of Year Account Amount
Charged
(a)(b)(c)(d)(e)
Cost of Gas Delivered but Unbilled 029,108 393,237 635,871
Net Cumulative Deferred Gas Costs to
be refunded or Recovered net of
Refunds to Customers 33,297,246)14,993,726 401.805 18,303,520)
284,514)400.490 180,903 465,417)
41,331,614 178,974 419.095 41,510,588
Deferred Tax Regulatory Asset 385,425 234,981 620,406
Easements & Right-of-Ways
Financing Expenses - Long Term 11,241 241
Miscellaneous Work in Progress
'~'64,387Total 30,009,169
FERC FORM NO.2 (12-96)Page 233
This page intentionally left blank.
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190)
1. Report the infonnation called for below conceming the respondenfs accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
3. At lines 4 and 6, add rows as necessary to report all data. Number the additional rows in sequence 4.01, 4.02, etc. and 6., 6.02, etc.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/0
Account Subdivisions Balance at
Beginning
of Year
Changes During
Year
Changes During
YearLine
No.
Amounts Debited
to Account 410.
(c)
Amounts Credited
to Account 411.1
(d)(a)(b)- _"m -
---, -" r
,-, '" "_
n- -
- -, - .- ---~- -
Account 190
Electric
Gas
Other (Define) (footnote details)
Total (Total of lines 2 thru 4)
Other (Specify) (footnote details)
TOTAL Account 190 (Total of lines 5 thru 6)
Classification 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 ~rt Is:(1) l.29An Original(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190) (continued)
4. If more space is needed, use separate pages as required.
5. In the space provided below, identify by amount and classification, significant items for which deferred taxes are being provided. Indicate insignificant amounts listed under "Other.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
Line
No.
Changes During
Year
Changes During
Year
Adjustments Adjustments Adjustments Adjustments Balance at
End of Year
Debits Debits Credits Credits
Amounts Debited
to Account 410.
(e)
Amounts Credited
to Account 411.
(ij
Account No.
(g)
Amount
(h)
Account No.
(i)
Amount
(k)1 -
- .. .. ..- .- .
- 1
---- -
r----T--
- .
--,n_
__-
8; -
. -
- i
. -.. .
I ,r .r _- i - m .. r
FERC FORM NO.2 (12-96)Page 235
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Capital Stock (Accounts 201 and 204)
1. Report below the details called forconceming 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 ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2006 End of 2005104
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
(ij
(g)
(h)(i)
513,060 513,060
FERC FORM NO.2 (12-96)Page 251
Name of Respondent This ~rt Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Name of Account and Number Amount
Line Description of Item of Shares
No.(a)(b)(c)(d)
Account 207 - Premium on Capital Stock 513,060 15,703,150
Total 513,060 15,703,150
FERC FORM NO.2 (12-96)Page 252
Name of Respondent This
wort
Is:Date of Report Year/Period of Reporl
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Other Paid-In Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the infonnation specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the balance sheet. page 112.Explain changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits,
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line Item Amount
No.(a)(b)
Account 210 - Gain on reacquired capital stock 183,541
Total 183,541
FERC FORM NO.2 (12-96)Page 253
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 03/31/2006 End of 2005/04
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 chargtH)ff
during the year and specify the account charged.
Class and Series of Stock Balance at
Line End of Year No.(a)(b)
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 chargtH)ff
of capital stock expense and specify the account charged.
Class and Series of Stock Balance at
Line End of Year
No.(a)(b)
Common Stock 077,741
TOTAL 077,741
FERC FORM NO.2 (12-96)Page 254
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo. Da. Yr)
Intermountain Gas Company (2) A Resubmission 03/31/2006 2005/04
Securities Issued or Assumed and Securities Refunded or Retired During the Year
1. Fumish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for
the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates.
2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security
issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set
forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to
securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or
refinancing transactions with respect to securities previously refunded or retired.
3. Include in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance,
maturity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price and
name of the principal underwriting firm through which the security transactions were consummated.
4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in 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, and
gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities
I clearly earmarked.
No applicable transactions.
I FERC FORM NO.2 (12-96)255.
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
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, and
224, Other Long-Term Debt
2. For bonds assumed by the respondent include in column (a) the name of the issuing company as well as a description of the bonds.
3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names
of associated companies from which advances were received.
4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
Class and Series of Obligation and Nominal Date Date of Outstanding
Name of Stock Exchange of Issue Maturity (Total amountLineoutstanding withoutNo.
reduction for amts
held by respondent)
(a)(b)(c)(d)
Account 221 - bonds 09/18/1998 09/18/2018 58,000,000
Account 231 - Long-term revolving line of credn 12/13/2000 01/20/2007 34.000,000
- - .
- r TOTAL 92,000,000
FERC FORM NO.2 (12-96)Page 256
Name of Respondent
Intermountain Gas Company
This ~rt Is:
(1) IKJAn Original
(2) A Resubmission
Long-Term Debt (Accounts 221,222,223, and 224)
5. In a supplemental statement give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to Iong-tenn 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 Iong-tenn debt securities, give particulars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any Iong-tenn 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 (f). Explain in a footnote any
difference between the total of column (f) and the total Account 427, Interest on Long-Tenn Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details conceming any Iong-tenn debt authorized by a regulatory commission but not yet issued.
Interest for Interest for Held byYear Year Respondent
Date of Report(Mo, Da, Yr)
03/31/2006
YearlPeriod of Report
End of 2005/04
Line
No.
Held by
Respondent
Redemption Price
per $100 at
End of Year
Rate
(in%)
(e)
Amount
(f)
Reacquired Bonds
(Acct 222)
(g)
Sinking and
Other Funds
(h)(i)
260 210,800
973,742
----- .. ..,-
4,01 184,542
FERC FORM NO.2 (12-96)Page 257
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
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-Tenn Debt and Unamortized Discount on Long-Tenn Debt details of expense,
premium or disoount applicable to each class and series of Iong-tenn debt
2. Show premium amounts by enclosing the figures in parentheses.
3. In column (b) show the principal amount of bonds or other long-tenn debt originally issued.
4. In column (c) show the expense, premium or discount with respect to the amount of bonds or other Iong-tenn debt originally issued.
Designation of Principal Amount Total Expense Amortization Amortization
Long-Tenn Debt of Debt Issued Premium or Period Period
Line DiscountNo.Date From Date To
(a)(b)(c)(d)(e)
Senior Debentures (Issued 9/98)58,000,000 50,119 09/18/1998 09/1812018
FERC FORM NO.2 (12-96)Page 258
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
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 Unifonn 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.
(ij
(g)
(h)(i)
14,232 608 12,624
FERC FORM NO.2 (12-96)Page 259
Name of Respondent This ~rt Is:Date of Report Year/Period of Repor1
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) E'i A Resubmission 03/31/2006 End of 2005/04
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt. or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line Designation of Date Principal Net Gain or Balance at Balance at
No.Long-Term Debt Reacquired of Debt Loss Beginning End of Year
Reacquired of Year
(a)(b)(c)(d)(e)(f)
First Mortgage Bonds
Series I 11/16/1989 2,400,000 24,543 10,387 643
Series J 11/16/1989 720,000 81,480 34,446 31,974
Series K 11/16/1989 530,000 45,877 19,332 17,940
Series L 11/16/1989 250,000 364,616 154,275 143,236
Series M 11/16/1989 13,250,000 377,434 582,819 541,083
Senior Debentures 1112009 09/27/1993 28,000,000 234,155 122,864 114,068
Senior Debentures 10/2013 09/18/1998 38,000,000 120,547 84,332 78,295
Total 92,150,000 248,65~008,455 936,239
FERC FORM NO.2 (12-96)Page 260
Name of Respondent This Report Is:
(1) X An OriginalINTERMOUNTAIN GAS COMPANY 2 A Resubmission 3/31/2006
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 2. If the utility is a member of a group that files consolidated Federal tax
in computing Federal Income Tax accruals and show computation of such tax accruals. return, reconcile reported net Income with taxable net income as If a
Include in the reconciliation, as far as practicable, the same detail as furnished on separate return were to be filed, Indicating however, Intercompany amounts
Schedule M-1 of the tax return for the year. Submit a reconciliation even thought there to be eliminated in such a consolidated return. State names of group
is no taxable income for the year. Indicate clearly the nature of each reconciling amount. members, tax assigned to each group member, and basis of allocation,
assi nments, or sharin of the consolidated tax amo the rou members.
Amount
014,999
Line
No.
Date of Report Year Of Report
End of 2005/04
Particulars (Details)
Taxable Income Not Re rted on Books
See details on a e261A
Deductions Recorded on Books Not Deducted for Retum
See details on a e 261A
Income Recorded on Books Not Included in Return
See details on e 261A
Federal Tax Net Income
Show Computation of Tax: .
Federal taxable income (0)
------------------
Federal taxes at statutory rate
Environmental tax
Prior year provision adjustments
Prior year audit adjustments
(888,954)
(444.453)
(1,333,407)
------------------
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY 2\ A Resubmission 3/31/06 End of 2005/04
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES ICONTINUED\
Particulars (Details)Amount
(a)(b)
Taxable Income not Reported on Books:
Advances in aid of construction 485,795
Net change in unbilled revenue (611,171)
Contributions in aid of construction 196,421
Gain on Asset Sales (150,085)
(79,040)
------------------
Deductions Recorded on Books not Deducted for Return:
Federal income taxes 112 210
Intangible plant amortization 387
Workers Comp and FICA Accrual 417
50% meal disallowance 85,484
Political Expense 250
Business Gifts 896
Life insurance premiums (10,607)
Deferred compensation plans 29,602
Supplemental retirement plan
Post retirement benefits 15,285
IBNR Accrual 50,000
Vacation accrual (51,476)
Charitable contributions 118,819
Unifonn capitalization (84,653)
Amortization of premium, refinanced debt 66,180
Amortization of deferred costs on retired debt 036
Spouse travel 298
State income taxes 354,165
Pension accrual 20,357
Lobbying expense 56,894
Club dues 26,437
813,978
------------------
Income Recorded on Books not Included in Return:
Deductions on Retum Not Charged Against Book Income
Cost of removal deduction 244,371
Excess tax over book depreciation (1,016,862)
Bad debt chargeoffs, net provision 30,417
Gas delivered but unbilled (388,726)
Purchased Gas Adjustments 14,991,798
Incentive award accrual
Loan refinance fee amortization 23,333
Amortization of intangible assets 12,182
Net Operating Loss (6,146,575)
749,938
------------------
FERC FORM NO.2 (12-96)Page 261A
Name of Respondent This Report Is;Date of Report Year of Report
(1) X An Original
Intennountaln Gas ComDanv 21 A Resubmlssion 3/31/2006 End of 2005/04
TAXES 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, taxes
the 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 credited
actual or estimated amounts of such taxes are known, show the amounts to the portion of prepaid taxes charged to current year
in a footnote and designate whether estimated or actual amounts.and (c) taxes paid and charged direct to operations or
2. 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 manner
amounts in both columns (d) and (e). The balancing of this page is not that the total tax for each State and subdivision can
readilv be ascertained.
BALANCE AT BEGINNING OF YEAR
Line Kind ofTax Taxes Prepaid
No.(See Instruction 5)Accrued Taxes
lal Ibl leI
Unemployment - Federal 647
State 705
FICA 66,554
City Franchises 183,490
Property 739,884
Sales - 5%109
Use - 5%12,192
Road - Federal 841
State
Income - Federal (3,151,435)
State (457,518)
TOTAL 400,469
DISTRIBUTION OF TAXES CHARGED IShow utilitY deoartment where aoolicable and account charaed. I
Other Utility Other Income
Line Electric Gas Departments and Deductions
No.(Account408.409.(Account 408.409.(Accounts 408.(Accounts 408.
409.409.
/II /II Ikl
/j\
Unemployment - Federal 87,247
State
FICA 249,685
City Franchises 882,047
Property 239,545
Sales - 5%
Use - 5%
Road - Federal
State
Income - Federal (1,284,911)(48,496)
State 206 481
TOTAL 176,819 144,015
FERC FROM 2 (12-96)Page 262
Name of Respondent This Report Is:Date of Report Year Of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY 21 A Resubmlsslon 3/31/2006 End of 2005/04
TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (Continuedl
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 (1) 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.ln No.
Account 165)
Idl (el (f\(!II Ihl
20,881 20.579 949
66,366 60.692 11,379
386,063 387.972 (a)142 68,787
882.047 727,058 338,479
239,545 215,813 763.616
623 679
292,489 295,946 735
738 773 806
(1,333.407)722.500 b)341.210 (4,866,132)
687 127,500 (577.331)
566,032 10,562,512 115,163 (1,250,659
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. 408.1, 409.(Account 439)
1m (nl (0)(0)
136,378
623
292.489
738
(a)Amounts transferred to affiliated companies.
(b)Amounts transferred from 283.
433,228
FERC FORM NO.2 (12-96)Pge 263 Next Page is 268
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) riA Resubmission 03/31/2006 End of 2005/04
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 ~rt Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) 0 A Resubmission 03/31/2006 End of 2005/04
Other Deferred Credits (Account 253)
1. Report below the details called for conceming 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 Debn Debn
No.Description ot Other Beginning Contra Credits Balance at
Detened Credits of Year Account Amount End otYear
(a)(b)(c)(d)(e)(ij
Deferred Tax Regulatory Liability 144,981 851,733 10,996.714
Miscellaneous Deferred Liabilities
Total 144,981 851,733 10,996,714
FERC FORM NO.2 (12-96)Page 269
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Line
No.
ccount Subdivisions
Account 282
Electric
Gas
TOTAL Account 282 Enter Total of lines 5 thru 8
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
Class of Property Method
Transmission DDB
Transmission DDB/SYD
Transmission ACRS
Transmission MACRS
Distribution DDB
Distribution DDB/SYD
Distribution ACRS
Distribution MACRS
Distribution MACRS
Transportation Equi DDB
Transportation Equi ACRS
Transportation Equi MACRS
Office Furniture & E DDB
Office Furniture & E DDB/SYD
Office Furniture & E ACRS
Office Furniture & E MACRS
Structures & Improv ACRS
Structures & Improv MACRS
Description
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Clean fuel vehicle deduction
FERC FORM NO.2 (12-96)
NOTES
Estimated Lives
Guideline Life - 22 years
Guideline Class Life -17.5 years
10 years
15 years
Guideline Life - 35 years
Guideline Class Life - 28 years
15 years
20 years
15 years
Guideline Class Life - 3 years
3 years
5 years
Guideline Life - 8 years
Guideline Class Life - 7 years
5 years
7 years
15,18 & 19 years
31.39 years
Schedul;e M Deferred Tax
Amount Provided
196,421
(244,371)
016,862
(150,085)
97,917
(121,821)
506,912
(74,818)
818,827 408,191
Page 274
Date of Report Year of Report
End of 2005/04
Balance at
Beginning
of Year
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
18,013,579 909,347 501,156
909,347 501,156
18,013,579 909,347 501,156
Adoption Date
1970
1971
1981
1987
1970
1971
1981
1987
4/11/2005
1971
1981
1987
1970
1971
1981
1987
1981
1987
This Report Is:
(1) X An Original
2 A Resubmission 3/31/2006 End of 2005/04
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, 4.01, 4.02 and 6.01, 6.02 etc.
Use se arate es as r uired.
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Acet. No.
410.110 (a)
Date of Report
ADJUSTMENTS
Debits Credits
Year of Report
Balance at
End of Year
17,427,747
17.427,747
Annual Tax Deferrals:
Yu!
197G-80
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
865,185
846,209
646,441
730,198
828,686
894,675
950,508
007,391
489,060
145,107
144,895
356
145,291
239,617
414 750
133.463
86,999
199,775
485,922
153,687
277,316
423,005
777 814
3.403,641
437,931
909,347
Acct. No.Amount
188,774
51,876
63,009
240,650 63,009
240,650 63,009
Annual Deferral
021,144
284,333
22,148
350,426
251.433
372,745
445,949
487,584
256,934
45,280
99,652
137 077
480,886
670,220
734,180
97,680
97,625
284,997
630,120
155,312
200,185
914,337
371,385
529.426
371,094
501,156
DrCr
diust
849,190
(15,145)
(320,285)
(5,563)
49,796
(6,303)
(32,522)
(107 962)
710
(810)
33,964
10,812
313.465
(9,042)
(13,741)
(24 082)
(269,523)
(59,519)
50,729
348
(765,228)
14,732
27,893
85,431
177 641
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 Re resents amounts transferred to Acet. 283.
FERC FORM NO 2. (12-96)Page 275
17,427747
844,041
11,255,107
864 255
923,742
12,495,432
13,067,158
13,565.414
052,699
14,176,863
14,279.400
14,323,833
272,076
13,947,293
13,830,155
13,501 683
13,523,725
13.489,017
13,134,272
12,930,555
12,979,659
13,099,138
842,578
13,263,739
16,165,847
18,013,579
17.427,747
Line
No.
Name of Respondent This Report Is:Date of Report Year of Report
(1) KAn Original
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/31/06 End of 2005104
1. Report the information called for below conceming 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)Cd)
1 Account 283
Gas
Advances in aid of construction 1955,101 172.368 38,762
Amortization of intanaibles 31.258 4263
Accrued vacation 1453,520 48 822 66.838
Deferred comDensation Dlans 479,663 159,250 148.890
Supplemental retirement Dlan 251,253 251 253
Post retirement benefits 1129,705 165,283 159,933
IBNR benefit claims 170 000 17 500
Cost of cas delivered but unbilled to customers 058 608 068 332 932,279
Note receivable
Rate case costs
Unbilled revenue /1,672902 7352931 566 840
Incentive awards 783
Deferred costs on refinanced debt 72517 5190
Refinance costs 280,441 20 084
Loan Refinance Fees (18375 8167
Purchased aas adjustments 712,449 153.805 9400,934
Bad debt "rovlslon (276419 420170 430815
Uniform capitalization (197731 29 629
Accrued FICA /3,476 017 471
Pension accrual (7.354 41 344 34219
Rebate Droaram
Charitable Contributions 41.587
Ooeratina reserves
Continaencv Reserve 341.209
Line Dack InventorY /21 855
Federal reaulatorv Dross-up (5,028,854
State reaulatorv Dross-up 1 269,298
Net oDeratina loss /1061 665 089.835
TOTAL IAcct 283) (Total of lines 3 thru 30)(5,610,057 20011771 23.075 293
Classification of TOTAL
Federal Income Tax /5610,057 20,011771 23075293
Sate Income Tax
The Respondent provides deferred Income taxes in this account for all timing differences between book and tax accounting which
are not dlrecUy 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 retum 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)xAnOriginal
End of 2005/04 IINTERMOUNTAIN GAS COMPANY 1121 A Resubmission 3/31/06
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 2831 (Continuedl
3. Provide Ina footnote explanations for pages 276 snd 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 snd 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
(el 101 (h)(I)(kl
410.110&282 (a)(b 120,289 1968,418\
35,521
410.110 410.110 14,335 1421.169
411.110 (1,490,023
411.110
411.110 1135,055
187.500
410.110 (al 922,555
411.110
410.110 (s)
410.110 (a)410.110 485 (1,457,508
410.110 (a\783
410.110 la\411.110 (a\67327
411.110 (a\260,357
110.208\
411.110 959.578
410.110 (265,774\
410.110 340 1168.442
410.110 187 16.209
410.110 1237 (13,242
410.110
410.110 73,030 1114,617
411.110 (a)
410.110&236 (d)341,209 411.110
411.110 121,855
186.600 & 253.600 (c)974,256 600 & 253.600 (c)18,003,110\
186.600 & 253.600 (c)99,771 86.600 & 253.600 (c)457.275 626,802
410.110 la)410.110&236 (a)(d\061 665 12,089.835\
410.110 & 236 (a)(d)489,793 411.110 (a'656,286 14380,042
489,793 656,286 14,380,042'
Description Schedule M Amount Deferred Taxes Provided
Advances in aid of construction (485,795)133,606
Amortization of intangibles 12,182 263)
Accrued vacation 476 (18,016)
Deferred compensation plans (29.602)10,360
Supplemental retirement plan
Post retirement benefits (15,285)350
Cost of gas delivered but unbilled (388,726)136,053
IBNR benefit claims (50,000)17.500
Unbilled revenue 611.171 (213.909)
Incentive awards
Deferred cost on refinanced debt (6,036)190
Refinance costs (66,180)20,084
Loan refinance fees 23,333 (8,167)
Accrued FICA (4,417)546
Purchased gas adjustments 14,991 798 (5,247 129)
Bad debt provisions 30,417 (10,645)
Uniform capitalization 84.653 (29,629)
Pension accrual (20,357)125
Charitable Contributions (118,819)41,587
Net operating loss (6,146,575)089,835
473,238 (3,063,522)
FERC FORM NO.2 (12-96)Page 277
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Other Regulatory LIabilities (Account 254)
1. Report below the details called for conceming 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 Balance at
No.Description and Purpose of Beginning of Account Credits End of Cunent
Other Reg ulatory Liabilities Cunent Credned Amount QuarterNear
(a)QuarterNear (c)(d)(e)(f)
(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 278
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
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 (e) include transition costs from upstream pipelines.
3. Other Revenues in columns (Q 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.Pay
No.
Title of Account Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(e)(d)(e)
480-484 Sales
485 Intracompany Transfers
487 Forfened Discounts
488 Miscellaneous Service Revenues
489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities
489.4 Revenues from Storing Gas of Others
490 Sales of Prod. Ext. from Natural Gas
491 Revenues from Natural Gas Proc. by Others
492 Incidental Gasoline and Oil Sales
493 Rent from Gas Property
494 Interdepartmental Rents
495 Other Gas Revenues
Subtotal:
496 (Less) Provision for Rate Refunds
TOTAL:
FERC FORM NO.2 (12-96)Page 300
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) lKJAn Original
(2) A 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.
Date of Report
(Mo, Da, Yr)
03/31/2006
YearlPeriod of Report
End of 2005/0
Other
Revenues
Other Total Total Dekatherm of Dekatherm of
Revenues Operating Operating Natural Gas Natural Gas
Revenues Revenues
Amount for Amount for Amount for Amount for Amount for
Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
243,378,439 212,953,325 27,183,173 26,062,254
Line
No.
Amount for
Current Year
926,319 929,908
755,764 148,941 20,941,614 20,698,995
325 325
30,396 235
261,093,243 229,051,734
261,093,243 229,051,734
FERC FORM NO.2 (12-96)Page 301
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
Revenues from Transporatlon 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 ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 03/31/2006 End of 2005/04
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.
3. Other Revenues in columns (~ and (g) include reseNation 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 Dekathenn of Dekathenn of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 303
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/31/2006 End of 2005/04
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 (~ and (g) include reseNation charges received by the pipeline plus usage charges for transportation and hub seNices. 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 ~rt Is:Date of Report Year/Period of Report
Intennountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2006 End of 2005/04
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 Dekathenn of Dekathenn of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 305
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)(2) 0 A Resubmission 03/31/2006 End of 2005/04
Revenues from Storing Gas of Others (Account 489.
1. Report revenues and Dth of gas withdrawn from storage by Rate Schedule and in total.
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
3. Other revenues in columns (~ and (g) include reservation charges, deliverability charges. injection and withdrawal charges. less revenues reflected in columns (b) through (e).
Revenues for Revenues for Revenues for Revenues for
Transition Transaction GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or.Pay
Rate Schedule
Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
Not Applicable
FERC FORM NO.2 (12-96)Page 306
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
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 Dekathenn of Dekathenn 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
(I)
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 307
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Other Gas Revenues (Account 495)
1. For transactions with annual revenues of $250,000 or more, describe, for each transaction, commissions on sales of distributions
of gas of others, compensation for minor or incidental services provided for others, penalties, profit or loss on sales of material and
supplies, sales of steam, water, or electricity, miscellaneous royalties, revenues from dehydration, other processing of gas of others,
and gains on settlements of imbalance receivables. Separately report revenues from cash-out penalties.
Line Description of Transaction Revenues
No.(in dollars)
(a)(b)
No applilcable transactions
Total
FERC FORM NO.2 (12-96)Page 308
Line
No.
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses
Account
(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)
03/31/2006
Year/Period of Report
End of 2005/0
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
- '-
nn-
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo. Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(contlnued)
Year/Period of Report
End of 2005/0
Line
No.
Account Amount for
Previous Year
(c)
Amount for
Current Year
(b)(a)
82. Products Extraction
Operation
-----~~
- r--
'--
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 ~rt Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2005
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
---
m -
------. .. --- -
_--n . --
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
800.1 Natural Gas Well Head Purchases, Intracompany Transfers
801 Natural Gas Field Line Purchases
197,880,385 150,239,220
10,299,797 999,509)
187,580,588 159,238,729
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) l!..JAn Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2005/0
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
558,413
875,374
808.1 Gas Withdrawn from Storage-Debit
(Less) 808.2 Gas Delivered to Storage-Credit
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
Gas used in Utility Operation-Credit
810 Gas Used for Compressor Station Fuel-Credit
538,148
333,909
--'------
1 -
-- - - -- -
700 513
111,821 84,560
113,521 87,073
187,671,306 158,834,695
187,671,306 158,834 695
811 Gas Used for Products Extraction-Credit93 812 Gas Used for Other Utility Operations-Credit
94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)95 813 Other Gas Supply Expenses
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)
98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
. _
n -
- - - ------~-',-- .---------
101
102
814 Operation Supervision and Engineering
815 Maps and Records
816 Wells Expenses103
104 817 Lines Expense
818 Compressor Station Expenses105
106 819 Compressor Station Fuel and Power
820 Measuring and Regulating Station Expenses
821 Purification Expenses
822 Exploration and Development
823 Gas Losses
107
108
109
110
111
112
824 Other Expenses
825 Storage Well Royalties
826 Rents113
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) llUAn Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(contlnued)
Year/Period of Report
End of 2005/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
115
116
117
Maintenance
830 Maintenance Supervision and Engineering
831 Maintenance of Structures and Improvements
832 Maintenance of Reservoirs and Wells118
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measuring and Regulating Station Equipment
122 836 Maintenance of Purification Equipment
123 837 Maintenance of Other Equipment
124 TOTAL Maintenance (Total of lines 116 thru 123)
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126 B. Other Storage Expenses
127 Operation
. ~---
128
129
80,431 203
142,422 132,967
532 12,058
47,031 51,063
301,416 273,291
840 Operation Supervision and Engineering
841 Operation Labor and Expenses
842 Rents130
131 842.1 Fuel
842.2 Power132
133 842.3 Gas Losses
134 TOTAL Operation (Total of lines 128 thru 133)
135
136
Maintenance
843.1 Maintenance Supervision and Engineering 050 514
26,690 18,407
118 176
962
17,034 370
206 334
30,285 851
662
430 736
92,787 56,059
394,203 329,350
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
843.6 Maintenance of Vaporizing Equipment
843.7 Maintenance of Compressor Equipment
843.8 Maintenance of Measuring and Regulating Equipment
843.9 Maintenance of Other Equipment
141
142
143
144
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 ~rt Is: Date of Rel'ort
(1) IKJAn Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(contlnued)
Year/Period of Report
End of 200510
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
---
r---~-
--------- . -
r-----
149
150
844.1 Operation Supervision and Engineering
844.2 LNG Processing Terminal Labor and Expenses
844.3 Liquefaction Processing Labor and Expenses
844.4 Liquefaction Transportation Labor and Expenses
844.5 Measuring and Regulating Labor and Expenses
844.6 Compressor Station Labor and Expenses
844.7 Communication System Expenses
844.8 System Control and Load Dispatching
845.1 Fuel
845.2 Power
151
152
153
154
155
156
157
158
159
160
845.3 Rents
845.4 Demurrage Charges
(less) 845.5 Wharfage Receipts-Credit
845.6 Processing Liquefied or Vaporized Gas by Others
161
162
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166
167
Maintenance
847.1 Maintenance Supervision and Engineering
394,203 329.350
168
169
847.2 Maintenance of Structures and Improvements
847.3 Maintenance of LNG Processing Terminal Equipment
170
171
847.4 Maintenance of LNG Transportation Equipment
847.5 Maintenance of Measuring and Regulating Equipment
847.6 Maintenance of Compressor Station Equipment
847.7 Maintenance of Communication Equipment
847.8 Maintenance of Other Equipment
172
173
174
175 TOTAL Maintenance (Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)
177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)
FERC FORM NO.2 (12-96)Page 322
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(contlnued)
Year/Period of Report
End of 2005/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
178 3. TRANSMISSION EXPENSES
179 Operation
'---~-,-- - -- '_'--_-- -
180
181
850 Operation Supervision and Engineering
851 System Control and Load Dispatching
852 Communication System Expenses
853 Compressor Station Labor and Expenses
854 Gas for Compressor Station Fuel
855 Other Fuel and Power for Compressor Stations
856 Mains Expenses
82,228 79,196
140,136 132,779
897 069
59,920 70,203
700 513
30,196 15,527
323,077 311,287
182
183
184
185
186
187 857 Measuring and Regulating Station Expenses
858 Transmission and Compression of Gas by Others
859 Other Expenses
860 Rents
TOTAL Operation (Total oflines 180 thru 190)
188
189
190
191
192
----- -, ,- -
Maintenance
861 Maintenance Supervision and Engineering
862 Maintenance of Structures and Improvements
64,755 17,827
966
138,550 137,545
204,271 155,372
527,348 466,659
193
194
195
196
863 Maintenance of Mains
864 Maintenance of Compressor Station Equipment
865 Maintenance of Measuring and Regulating Station Equipment
866 Maintenance of Communication Equipment
867 Maintenance of Other Equipment
197
198
199
200 TOTAL Maintenance (Total of lines 193 thru 199)
201 TOTAL Transmission Expenses (Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES
----- -
r----203
204 648,119
13,878
40,937
Operation
870 Operation Supervision and Engineering
871 Distribution Load Dispatching
872 Compressor Station Labor and Expenses
873 Compressor Station Fuel and Power
369,087
134
26,447
205
206
207
FERC FORM NO.2 (12-96)Page 323
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(contlnued)
Year/Period of Report
End of 2005/0
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
208
209
874 Mains and Services Expenses
875 Measuring and Regulating Station Expenses-General
876 Measuring and Regulating Station Expenses-Industrial
877 Measuring and Regulating Station Expenses-City Gas Check Station
430,748
48,698
743
942,073
672,513
610,093
224,293
633,095
542,670
51,264
399210
211
212
213
878 Meter and House Regulator Expenses
879 Customer Installations Expenses
880 Other Expenses
900,748
051,311
679,636
207,230
829,926
214
215 881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)
217
218
----- -- .
H n
r ~
- ~
~ n
Maintenance
885 Maintenance Supervision and Engineering
886 Maintenance of Structures and Improvements
887 Maintenance of Mains
113,552 84,888
602,755 765,786
125,376 115,566
230,120 263,997
720,873 639,451
280,605 239,567
073,281 109,255
903,207 742,350
219
220
221
222
888 Maintenance of Compressor Station Equipment
889 Maintenance of Measuring and Regulating Station Equipment-General
890 Maintenance of Meas. and Reg. Station Equipment-Industrial223
224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
892 Maintenance of Services225
226 893 Maintenance of Meters and House Regulators
894 Maintenance of Other Equipment227
228 TOTAL Maintenance (Total of lines 218 thru 227)
229 TOTAL Distribution Expenses (Total of lines 216 and 228)
230 5. CUSTOMER ACCOUNTS EXPENSES
: ~-'-~-
I--"--'----'-~
231
232
Operation
901 Supervision 90,533
412,020
086,621
99,291
408,106
4,462,533
233
234
902 Meter Reading Expenses
903 Customer Records and Collection Expenses
FERC FORM NO.2 (12-96)Page 324
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/31/2006
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2005/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
235 904 Uncollectible Accounts
236 905 Miscellaneous Customer Accounts Expenses
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
1,439,300
6,409,230
1,439,980
029,154
- -- -- --
I---239
240
Operation
907 Supervision
908 Customer Assistance Expenses
909 Informational and Instructional Expenses
910 Miscellaneous Customer Service and Informational Expenses
64,728 81,533
64,728 81,533
241
242
243
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245 7. SALES EXPENSES
- _'-'-----'
-_u_246
247
Operation
911 Supervision
719,034 709,018
190,619 265,443
909,711 974,461
248
249
912 Demonstrating and Selling Expenses
913 Advertising Expenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
, --,-,--- -"- - -,---- -
253
254
255
Operation
920 Administrative and General Salaries 864,357 698,550
808,570 654,640
535,578 441,396
391,648 046,486
204,267 204,336
964,733 818,080
861,714 742,612
488,760 492,518
532 184 543,363
17,580,655 15,759,189
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
923 Outside Services Employed
924 Property Insurance
256
257
258
259 925 Injuries and Damages
926 Employee Pensions and Benefits260
261 927 Franchise Requirements
262 928 Regulatory Commission Expenses
263 (Less) 929 Duplicate Charges-Credit
264 930.1 General Advertising Expenses
265 930.2Miscellaneous General Expenses
266 931 Rents
267 TOTAL Operation (Total of lines 254 thru 266)
268
269
--'-,---"-----
Maintenance
932 Maintenance of General Plant 75,585
17,656,240
224,535,973
61,678
15,820,867
193,279,069
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 ~rt Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2006 End of 2005104
Exchange and Imbalance Transactions
1. Report below details by zone and rate schedule concerning the gas quantities and related dollar amount of imbalances associated with system balancing and
no-notice service. Also, report certificated natural gas exchange transactions during the year. Provide subtotals for imbalance and no-notice quantities for exchanges.
If respondent does not have separate zones, provide totals by rate schedule. Minor exchange transactions (less than 100,000 Dth) may be grouped.
Line Gas Received Gas Received Gas Delivered Gas Delivered
No.from Others from Others to Others to Others
ZonelRate 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/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) n A Resubmission 03/31/2006 End of 2005/04
Gas Used In Utility Operations
1. Report below details of credits during the year to Accounls 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 (e) 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)(e)(d)(d)(d)
810 Gas Used for Compressor Station Fuel- Credit 810 306)700)
811 Gas Used for Products Extraction - Credit
Gas Shrinkage and Other Usage in Respondenfs
Own Processing
Gas Shrinkage, etc. for Respondenfs Gas
Precessed by Others
812 Gas Used for Other Utility Operations - Credit
(Report separately for each principal use. Group
minor uses.812 20,170 111,821
854 Gas for Compressor Statiion 854 306 700
Total 20,170 111,821
FERC FORM NO.2 (12-96)Page 331
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) flA Resubmission 03/31/2006 End of 2005/04
Transmission and Compression of Gas by Others (Account 858)
1. Report below details concerning gas transported or compressed for respondent by others equalling more than 1,000,000 Dth and amounts of payments for such services during the
year. Minor items (less than 1,000.000) Dth may be grouped. Also, indude 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 Perfonned Payment Delivered
No.(in dollars)
(a)(b)(c)(d)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 332
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive tiUes that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments
recorded in Account 117.4, and losses on settlements of imbalances and gas losses not associated with storage separately. Indicate the functional classification and purpose of property
to which any expenses relate. List separately items of $250,000 or more.
Description Amount
Line (in dollars)
No.(a)(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 334
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments)
1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and dassified according to the plant functional groups shown.
2. Report in Section So column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account,
subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization Amortization and Amortization of
Expense for Depletion of Underground Storage
Line Depreciation Asset Producing Natural Land and Land
No.Functional Classification Expense Retirement Gas Land and Land Rights
(Account 403)Costs Rights (Account 404.2)
(Account (Account 404.1)
(a)Ib\403.1)(c)(d)(e)
Intangible plant
Production plan~ manufactured gas
Production and gathering plan~ natural gas
Products extraction plant
Underground gas storage plant
Other storage plant 102,308
Base load LNG tenninaling and processing plant
Transmission plant 067,188
Disbibution plant 11,359,579
General plant 225,570
Common plant.gas
TOTAL 14,754,645
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (e) report available infonnation for each plant functional classification listed in column (a). If
composite depreciation accounting is used, report available infonnation called for in columns (b) and (e) on this basis. Where the unit-of-production method is used to detennine
depreciation charges, show in a footnote any revisions made to estimated gas reserves.
3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization of Amortization of
Other Limited-tenn Other Gas Plant Total
Line Gas Plant (Account 405)(btog)
No.(Account 404.Functional Classification
(g)
(h)(a)
35,966 35,966 Intangible plant
Production plan~ manufactured gas
Production and gathering plan~ natural gas
Products extraction plant
Underground gas storage plant
102,308 Other storage plant
Base load LNG tenninaling and processing plant
067,188 Transmission plant
11,359,579 Disbibution plant
225,570 General plant
Common plant-gas
35,966 14,790,611 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent This mrt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
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 (Furnish 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)
490,074 470,734
18,026 18.026
Total 490,074 18,026 488,760
FERC FORM NO.2 (12-96)Page 350
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Regulatory Commission Expenses (Account 928)
3. Show in column (k) any expenses incurred in prior years that are being amortized. List in column (a) the period of amortization.
4. Identify separately all annual charge adjusbnents (ACA).
5. List In column (Q, (g), and (h) expenses incurred during year which were charges currenUy to income, plant, or other accounts.
6. Minor nems (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.
Currentiy To CurrenOy To CurrenOyTo Deferred to Contra Amount End of Year
Account Account
Department Account No.Amount 182.
(g)
(h)(i)(k)(I)
Gas 401.928
Gas 401.928
FERC FORM NO.2 (12-96)Page 351
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/31/2006 End of 2005/04
Charges for Outside Professional and Other Consultative Services
1. Report the infonnation specified below for all charges made during the year induded in any account (induding 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)
Conversant Inc.576,165
FERC FORM NO.2 (12-96)Page 357
This page intentionally left blank.
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/31/2006 End of 2005/04
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 tiUe, and percent of ownership if
joinUy owned.
Number of Certificated
Line Name of Station and Location Units at Horsepower for Plant Cost
No.Station Each Station
(a)(b)(e)(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/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005104
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account. or what disposition
of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation during the year and show in a
footnote each unifs size and the date the unit was placed in operation.
3. For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other fuel or power.
Expenses (except Expenses (except Operation Data Operation Data
depreciation and depreciation and Gas for Number of Date of
Line taxes)taxes)Compressor Total Compressor Compressors Station
No.Fuel in Dth Hours of Operation Operated atTime Peak
Fuel or Power Other During Year of Station Peak
(e)
(g)
(h)(I)
700)59,520 306 01/1512005
FERC FORM NO.2 (12-96)Page 509
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage projects used by respondent
Line
No.
Item
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Belonging to
Others
(Dth)
(c)
Total
Amount
(Dth)
(d)
- -
u _n -
T-u
- u
- _
FERC FORM NO.2 (12-96)Page 512
(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)
12,272
36,000
48,272
425
134
49,503
10,228
971
354
279
260
512
367
388
15,973
144,394
12,272
36,000
48,272
7,425
134
49,503
10,228
971
354
279
260
512
367
388
15,973
144,394
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) lKJAn Original
(2) A Resubmission
Gas Storage Projects
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
1. On line 4. enter the total storage capacity certificated by FERC.
2. Report total amount in Dth or other unn, as applicable on lines 2, 3, 4, 7. If quantity is converted from Met to Dth. provide conversion factor in a footnote.
Line
No.
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
Top or Working Gas End of Year
Cushion Gas (Including Native Gas)
Total Gas in Reservoir (Total of line 1 and 2)
Certificated Storage Capacity
Number of Injection. Withdrawal Wells
Number of Observation Wells
Maximum Days' Withdrawal from Storage
Date of Maximum Days' Withdrawal
LNG Tenninal Companies (in Dth)
NumberofTanks
Capacity of Tanks
LNG Volume
Received at 'Ship Rail'
Transferred to Tanks
Withdrawn from Tanks
Boil or Vaporization Loss
r- ,,
- -
_n,,-
- - ---- ""-
10,903,016
23,600
10,926,616
62,914
01/05/2005
FERC FORM NO.2 (12-96)Page 513
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/31/2006 End of 2005/04
Transmission LInes
1. Report below, by state, the total miles of transmission lines ofeach transmission system operated by respondent at end of year.
2. Report separately any lines held under a tiDe 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 tiDe, and percent ownership if joinUy 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)(e)
Transmission lines (includes irrigation mains)
690.
Distribution and service lines
325.
FERC FORM NO.2 (12-96)Page 514
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) l25..JAn Original(2) A Resubmission
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period ofsystem 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 nonnally will be reached before the due date of this report, April 30, which
permits inclusion of the peak infonnation required on this page. Add rows as necessary to report all data. Number additional rows 6., 6.02, etc.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/04
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
Dale:011O5/2oo5
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Intenuptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of gas Withdrawn tom Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Intenuptible Storage
Other (Describe) (footnote details)
TOTAL
Other Operational Activities
Gas Withdrawn from Storage for System Operations
Reduction in Line Pack
Other (Describe) (footnote details)
TOTAL
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
Dates:01/O4/05, 01/05105, 01/06105
Volumes of Gas Transported
No-Notice Transportation
Other Firm Transportation
Intenuptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of Gas Withdrawn from Storage under Storage Contract
No-Notice Storage
Other Firm Storage
Intenuptible 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
. -
I .
. . .
. H. i H . H
257,713 257,713
257,713 257,713
,------------------
14,789 14,789
14,789 14,789
------,----;----
758,041 758,041
758,041 758,041
44,367 44,367
367 44,367
FERC FORM NO.2 (12-96)Page 518
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/31/2006 End of 2005/04
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 joinUy with another facility on the basis 01 predominant use, unless the auxiliary peaking facility is a
separate plant as contemplated by general instruction 12 of the Unifonn System of Accounts.
Maximum Daily Cost 01 Was Facility
Location of Type of Delivery Capacity Facility Operated on Day
LIne Facility Facility 01 Facility (in dollars)of Highest
No.Dth Transmission Peak
(a)(b)(c)(d)Delivery?
Nampa, Idaho Liquefied natural gas 600,000 231,349
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) A Resubmission
Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the Dth as reported in the schedules Indicated for the items of receipts and deliveries.
4. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
5. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose. Use copies of pages 520.
6. Also indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another
jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local
distribution facilities or intrastate facilities and which the reporting pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the
reporting pipeline, and (3) the gathering line quantities that were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline.
7. Also indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales, transportation and
compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year
which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities.
8. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional
rows as necessary to report all data, numbered 14.01, 14.02, etc.
Date of Report
(Mo, Da, Yr)
03/31/2006
Year/Period of Report
End of 2005/0
(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 Respondents 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 489.1) 19 Deliveries of Gas Transported for Others (Account 489.20 Deliveries of Gas Distributed for Others (Account 489.21 Deliveries of Contract Storage Gas (Account 489.22 Exchange Gas Delivered to Others (Account 806)23 Gas Delivered as Imbalances (Account 80624 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)
, . .
"H'_- i
-'-,--
27,622,371
303
305
301
307
328
328
332
48,272)
21,086,006
48,660,105
48,124,786
303
305
301
307
328
328
332
509 20,457
48,145,243
584,912)
584,912)
47,560,331
FERC FORM NO.2 (12-96)Page 520
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