2006Annual Report.pdf

EXECUTIVE OFFICES
INTERMOUNTAIN GAS COMPANY
555 SOUTH COLE ROAD. P.O. BOX 7608 . BOISE, IDAHO 83707 . [phone] . FAX: [phone]
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March 30, 2007 ::;ir.CC"
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Ms. Jo Nelson
Secretary - Utilities
Idaho Public Utilities Commission
472 W. Washington St.
o. Box 83720
Boise, ID 83720-0074
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Dear Ms. Nelson
Enclosed, please find the FERC Fonn 2 from Intennountain Gas Company for the year ended
September 30 2006. If you have any questions, please do not hesitate to contact me at 208-
377-6107.
Sincerely,
kfll(!~
Heidi J. Eh
Senior Financial Reporting Accountant
cc: Mike McGrath
File
Item 1: 00 An Initial (Original)
Submission
OR Resubmission No.
Form 2 Approved
OMB No. 1902-0028
(Expires 6/30/2007)
Form 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 and
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 2006/04
FERC FORM No. 2/3Q (02-04)
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent Year/Period of Report
Intermountain Gas Company End of 2006/04
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 S. Cole Rd, Boise, ID 83707
05 Name of Contact Person 06 Title of Contact Person
Scott Madison P. Controller and Chief Acctg Officer
07 Address of Contact Person (Street, City, State, Zip Code)
555 S. Cole Rd, Boise, ID 83707
08 Telephone of Contact Person, Including Area Code This Report Is:10 Date of Report
(1)00 An Original (Mo, Da, Yr)
208-377-6000 (2)DA Resubmission 03/30/2007
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
JJ / J
12 Title II
Scott Madison V. P. Control r and Chief Acctg Officer
13 Signature 14 Date
~,;)q-()'y/ /
Title 18, U.C. 1001, Nlakes it a crime for any person knowingly and willingly to make to any Agency or Departm~nt 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 ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) 0 A Resubmission 03/30/2007 End of 2006/04
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 Remarks
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
General Information 101
Control Over Respondent 102
Corporations Controlled by Respondent 103
Security Holders and Voting Powers 107
Important Changes During the Year 108
Comparative Balance Sheet 110-113
Statement of Income for the Year 114-116
Statement of Accumulated Comprehensive Income and Hedging Activities 117
Statement of Retained Eamings for the Year 118-119
Statements of Cash Flows 120-121
Notes to Financial Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation. Amortization, and Depletion 200-201
Gas Plant in SeNice 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
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Originai (Mo, Da, Yr)
(2) n A Resubmission 03/30/2007 End of 2006/04
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."
Title of Schedule Reference Date Revised Remarks
Line Page No.
No.(a)(b)(c)(d)
Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 261
Taxes Accrued, Prepaid, and Charged During Year 262-263
Miscellaneous Current and Accrued Liabilities 268
Other Deferred Credits 269
Accumulated Deferred Income Taxes-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulatory Liabilities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues 300-301
Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303
Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305
Revenues from Storage Gas of Others 306-307
Other Gas Revenues 308
Gas Operation and Maintenance Expenses 317-325
Exchange and Imbalance Transactions 328
Gas Used in Utility Operations 331
Transmission and Compression of Gas by Others 332
Other Gas Supply Expenses 334
Miscellaneous General Expenses-Gas 335
Depreciation, Depletion, and Amortization of Gas Plant 336-338
Particulars Conceming Certain Income Deduction and Interest Charges Accounts 340
COMMON SECTION
Regulatory Commission Expenses 350-351
Distribution of Salaries and Wages 354-355
Charges for Outside Professional and Other Consultative Services 357
GAS PLANT STATISTICAL DATA
Compressor Stations 508-509
Gas Storage Projects 512-513
Transmission Lines 514
Transmission System Peak Deliveries 518
Auxiliary Peaking Facilities 519
Gas Account-Natural Gas 520
System Map 522
Footnote Reference 551
Footnote Text 552
Stockholder's Reports (check appropriate box)
Four copies will be submitted
00 No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original(2) nA Resubmission
General Information
1. Provide name and UUe of officer having custody of the general corporate books of account and address of offIce where the general corporate books are kept and address of office
where any other corporate books of account are kept, if different from that where the general corporate books are kept
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Repon
End of 2006/
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 incorporaUon. If incorporated under a special law, give reference to such law. If not
incorporated, state that fact and give the type of organizaUon and the date organized.
State of Idaho - October 12, 1950
3. If at any Ume 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 uUlity 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 ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) 0 A Resubmission 03/30/2007 End of 2006/04
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
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/30/2007 End of 2006/04
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. In 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 ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) DA Resubmission 03/30/2007 End of 2006/04
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 a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. If the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. If any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock 2. State the total number of votes cast at the latest general 3. Give the date and place of
book prior to end of year, and, in a footnote, state meeting prior to the end of year for election of directors of the such meeting:
the purpose of such closing:respondent and number of such votes cast by proxy.
February 14, 2007
Total:1513060 Boise. ID
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
(a)(b)(c)(d)(e)
TOTAL votes of all voting securities 513.060 513,060
TOTAL number of security holders
TOTAL votes of security holders listed below 513,060 513,060
Intennountain Industries, Inc.513,060 513,060
FERC FORM NO.2 (12-96)Page 107
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 03/30/2007 2006/04
Important ChanQes During the QuarterNear
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 companies
involved, 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, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authorization 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. Revenue increase due to Purchased Gas Adjustment $67,600,000
12. None
13. Not applicable
I FERC FORM NO.2 (12-96)108.
This page intentionally left blank.
This ~ort Is:(1) ~An Original
(2) A Resubmission
Comparative Balance Sheet (Assets and Other Debits)Title of Account Reference Current Year End of
Page Number Ouarter/Year Balance
(c)
Name of Respondent
Intermountain Gas Company
Line
No.
(a)(b)
Date of Report
(Mo, Da, Yr)
03/30/2007
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
Year/Period of Report
End of 2006/
Prior Year
End Balance
12/31
(d)
: ~
389,802,539
370,023
390,172,562
209,910,564
180,261,998
180,261,998
1 ,465,945
365,582,379
649,235
369,231 614
198,421 192
170,810 422
170,810 422
1,465,945
223
223
458
458I ~
398,031
398,031
371,217
371,217
1-------- --r----
--
52,310)
900
702 998
045,294
196,707
851,451
46,453
790
926
905,264
148.598
746,220
759,353
10,002
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 03/30/2007
Comparative Balance Sheet (Assets and Other Debits)(continued)
Title of Account
Year/Period of Report
End of 2006/
Reference Current Year End of Prior Year
Page Number Ouarter/Year Balance End Balance
(c)12/31
(b)(d)
221,590 675,219
220
220 590,380 364 659
230 007,835 994,631
18,912,396 13,092 956
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
i ~
181,174
48,496 748
864,023
49,541,945
250,580,315
12,624
30,009,169
936,239
30,958,032
216,698,572
230
230
232
233
FERC FORM NO.2 (REV 06-04)Page 111
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Comparative Balance Sheet (LIabilities and Other Credits)
Year/Period of Report
End of 2006/0
Line
No.
Title of Account Reference
Page Number
(b)(a)
PROPRIETARY CAPITAL
Common Stock Issued (201)
Preferred Stock Issued (204)
Capital Stock Subscribed (202, 205)
Stock Liability for Conversion (203, 206)
Premium on Capital Stock (207)
Other Paid-In Capital (208-211)
Installments Received on Capital Stock (212)
(Less) Discount on Capital Stock (213)
(Less) Capital Stock Expense (214)
Retained Earnings (215. 215.1, 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
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
Current Year
End of
QuarterlY ear
Balance
Prior Year
End Balance
12/31
(d):--r---
513,060
15,703,150
183,541
077 741
51,492,182
814,192
513,060
15,703,150
183,541
077 741
50,985,151
67,307 161r---
58,000,000
58,000,000
58,000,000
58,000,000
------~--
499,669 385,870
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)
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 03/30/2007
Comparative Balance Sheet (liabilities and Other CreditsXcontinued)
Title of Account Reference Current YearPage Number End
QuarterlY ear
Balance
Year/Period of Report
End of 006
Prior Year
End Balance
12/31
(d)
385,870
--"-
r--
-~-- --
FERC FORM NO.2 (REV 06-04)Page 113
Line
No.
(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
499,669
000,000
25,202,017
299,902
074,971
250.659)
286 767
59,612,998
2,406,359
941,765
10,996,714
17,427,747
380,042)
31,392,543
216,698,572
(b)
262-263
45,500,000
44,855.828
329,468
622,983
903,552
220,338
94,432,169
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)
268
269
278
260
038,126
770,582
045,634
17,273,019
293,076)
29,834,285
250,580,315
Name of Respondent This '(IDort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) Fi A Resubmission 03/30/2007 End of 2006/04
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 (I) 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 (I)
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 404.404.404.407.1 and 407.
9. Use page 122 for Important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility'
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 concerning 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'slquarter'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 tilles report the information in a footnote to this schedule.
TiDe 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 QuMerly Only QuMerly Only
Line (a)for Quarter/Vear for Quarter/Vear No Fourth QuMer No Fourth Quarter
No.(b)(e)(d)(e)(I)
UTILITY OPERATING INCOME
Gas Operating Revenues (400)300-301 351 782009 261,093.243
Operating Expenses
Operation Expenses (401)317-325 308,525.837 222 090.050
Maintenance Expenses (402)317-325 340,574 445,923
Depreciation Expense (403)336-338 13,337 949 754,645
Depreciation Expense for Asset Retirement Costs (403.336-338
Amortization and Depletion of Utility Plant (404-405)336-338 715 35,966
Amortization of Utility Plant Aeu. Adjustment (406)336-338
Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.
Amortization of Conversion Expenses (407.
Regulatory Debits (407.
(lJ!ss) Regulatory Credits (407.
Taxes Other than Income Taxes (408.262-263 11,964,317 458.524
Income Taxes-Federal (409.262-263 826,551 284.911)
Income Taxes-Other (409.262-263 236,206
Provision of Deferred Income Taxes (410.234-235 262 105 28,883,635
(Less) Provision for Deferred Income Taxes-Credit (411.234-235 643.247 25,281,490
Investment Tax Credit Adjustment-Net (411.4)171,183)356,342)
(Less) Gains from Disposition of Utility Plant (411.6)
Losses from Disposition of Utility Plant (411.7)
(Less) Gains from Disposition of Allowances (411.
Losses from Disposition of Allowances (411.
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Total of lines 4 thru 24)339,718 571 250,749,206
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)12,063,438 10.344.037
FERC FORM NO.2 (REV 06-04)Page 114
Name of Respondent
Intennountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Statement of Income(continued)
Reference TotalPage Current Year 10Number Date Balance
for QuiirlerNear
(c)
Title of Account
(a)Line
No.
27 Net Utility Operating Income (Carried forward from page 114)
28 OTHER INCOME AND DEDUCTIONS
29 Other Income
30 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 NonuUlity Operations (417)34 (Less) Expenses of NonuUlity Operations (417.35 Nonoperating Rental Income (418)36 Equity in Earnings of Subsidiary 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 of lines 31thru 40)
42 Other Income Deductions43 Loss on Disposition of Property (421.44 Miscellaneous Amortization (425)45 Donations (426.1) 46 Life Insurance (426.47 Penalties (426.48 Expenditures for Certain Civic, Political !I1d Related Activities (426.
49 Other Deductions (426.50 TOTAL Other Income Deductions (Total of lines 43thru 49)
51 Taxes Applic.to Other Income and Deductions52 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 (411.57 Inves\menlTax Credit Adjustments-Net (411.58 (Less) Investment Tax Credits (420)59 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)60 Net Other Income and Deductions (Total of lines 41. 50, 59)
61 INTEREST CHARGES62 Interest on Long-Term Debt (427)
63 Amortization of Debt Disc. and Expense (428)
64 Amortization of Loss on Reacquired Debt (428.
65 (Less) Amortization of Premium on Debt-Credit (429)66 (Less) Amortization of Gain on Reacquired Debt-Credit (429.67 Interest on Debt \0 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 62thru 69)71 Income Before Extraordinary lIems (Total of lines 27 60 and 70)
72 EXTRAORDINARY ITEMS73 Extraordinary Income (434)74 (Less) Extraordinary Deductions (435)75 Net Extraordinary Items (Total of line 73 less line 74)
76 Income Taxes-Federal and Other (409.
77 Extraordinary lIems after Taxes (Total of line 75 less line 76)
78 Net Income (Total oflines 71 and 77)
(b)
Date of Report(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/04
Total
Prior Year to Date
Balmce
for QuarterNear
(d)
Current Three
Months Ended
Quarteriy Only
No Fourth Quarter
(e)
Prior Three
Months Ended
Quarterty Only
No Fourth Quarter
12,0631, ,438' ; 101 344"0137 01
152 01
0 '
446 490
206)188)
26,610 35,837
977 408 0 I
53,239 39,075
190.971 118819
131 481
10,630 18,109
202 139 409
119
340
340
262-263
262-263
262-263
234-235
234-235
62,146)
347)
48,496)
481
015)
56,319)
0 ,
210,800 210,800
256-259 955 608
216 72,216
256-259
340
340 151 736 990,027
647 932
6,469,060 272,719
507 031 014,999
262-263
507,031 014,999
FERC FORM NO.2 (REV 06-04)Page 116
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 03/30/2007 End of 2006/04
Statement of Income
Elec. Utility Elec. Utility Gas Utility Gas Utility Other Utility Other Utility
Current Previous Current Previous Current Previous
Year to Date Year to Date Year to Date Year to Date Year to Date Year to Date
Line (in dollars)(in dollars)(in dollars)(in dollars)(in dollars)
No.
(g)
(h)(i)(in dollars)(k)(I)
(j)
0 308,525,837 222,090.050
340,574 445.923
13,337 949 14,754.645
38,775 35.966
964,317 458,524
826,551 284.911)
236 893 206
32,262,105 28,883.635
31,643,247 25,281,490
171,183)356,342)
339.718,571 250,749,206
12,063,438 10,344.037
FERC FORM NO.2 (REV 06-04)Page 115
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) An Original (Mo, Da, Yr)End of 2006/04
(2) CiA Resubmission 03/30/2007
Statement of Accumulated ComDrehensive Income and Hedaina Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges , report the accounts affected and the related amounts in a footnote.
Unrealized Gains Minimum Pension Foreign Currency Other
Line and Losses on liabililty Adjustment Hedges Adjustments
No.Item available-for-sale (net amount)
securities
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding QuarterIYear to Date Reclassifications
from Account 219 to Net Income
3 Preceding QuarterIYear to Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of Preceding
Quarter/Year
6 Balance of Account 219 at Beginning of Current Year
7 Current Quarter/Yearto Date Reclassifications from
Account 219 to Net Income
8 Current QuarterIYearto Date Changes in FairValue
9 Total (lines 7 and 8)
Balance of Account 219 at End of Current
QuarterlY ear
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 rehensive 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)
03/30/2007
Year/Period of Report
End of 2006/04
Net Income
(Canied Forward
from Page 116,
Line 78)
(i)
Total
Comprehensive
Income
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/0
This ~ort Is:(1) ~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 indusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reservation or appropriation of retained eamings.
4. List first Account 439, Adjustments to Retained Eamings, reflecting adjustments to the opening balance of retained eamings. Follow by credit, then debit items, in that order.
5. Show dividends for each class and series of capital stock.
Line
No.
Item
Contra Primary
Account Affected
Current Quarter
Year to Date
Balance
(c)
Previous Quarter
Year to Date
Balance
(d)(a)(b)
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period
Changes (Identify by prescribed retained earnings accounts)
Adjustments to Retained Eamings (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-Common Stock (Account 438)
TOTAL Dividends Declared-Common Stock (Account 438) (footnote details)
Transfers from Account 216., Unappropriated Undistributed Subsidiary Earnings
Balance-End of Period (Total of lines 1,8, 10, 12, and 13)
APPROPRIATED RETAINED EARNINGS (Account 215)
TOTAL Appropriated Retained Eamings (Account 215) (footnote details)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account
TOTAL Appropriated Retained Eamings (Accounts 215, 215.1) (Total of lines
TOTAL Retained Eamings (Accounts 215, 215.1. 216) (Total of lines 14 and 1
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.
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
~..
50,985,151 470,152
507,031 014 999
FERC FORM NO.2 (REV 06-04)Page 118-119
Name of Respondent
Intermountain Gas Company
This ~rt 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) Information 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: Indude 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 Financlals the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Indude 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)
03/30/2007
Year/Period of Report
End of 2006
(a)
Current Year
to Date
QuarterlY ear
Previous Year
to Date
QuarterIYear
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 (NeQ
Investment Tax Credit Adjustments (NeQ
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Deaease in Allowances Inventory
Net Increase (Decrease) in Payables and Accrued Expenses
Net (Increase) Deaease in Other Regulatory Assets
Net Increase (Decrease) in Other Regulatory Liabilities
(Less) Allowance for Other Funds Used During Construction
(Less) Undistributed Eamings from Subsidiary Companies
Other (footnote details): Deferred Gas Costs and Other Assetsl Liabilities
Net Cash Provided by (Used in) Operating Activities
(Total of Lines 2thru 16)
14,078,613 15,246,769
109,790
618,858 602,144
171 183)356,342)
291,536)291,044)
772,092)204,239
25,632,551 115,167
17,476,025)16,347,507)
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
Gross Additions to Utility Plant (less nuclear fue~
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 22thru 27)
23,832,230)23,698,607)
23,832,230)23,698,607)
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)416,302 144,616
Investments in and Advances to Assoc. and Subsidiary Companies
Contributions and Advances from Assoc. and Subsidiary Companies
Disposition of Investments in (and Advances to)
Associated and Subsidiary Companies
r--~
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
FERC FORM NO.2 (REV 06-04)Page 120
Name of Respondent
Intermountain Gas Company
Line
No.
This ~ort Is:
(1) IKJAn 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 of lines 28 thru 47)
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-Term Debt (b)
Prefened Stock
Common Stock
Other (footnote details):
Net Increase in Short-term Debt (c)
Other (footnote details):
Cash Provided by Outside Sources (Total of lines 53 thru 58)
Payments for Retirement of:
Long-Term Debt (b)
Prefened Stock
Common Stock
Other (footnote details):
Net Decrease in Short-Term Debt (c)
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total of lines 59 thru 69)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of line 18, 49 and 71)
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
FERC FORM NO.2 (REV 06-04)Page 120a
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 200
Current Year
to Date
QuarterlY ear
Previous Year
to Date
OuarterNear
~'_..~~_
( 23,415,928)( 23,553,991)
500,000 17,000,000
11,500,000 17 ,000,000
~--'-
11,241)
000,000)500,000)
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 03/30/2007 2006/04
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. Fumish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 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 obligations or
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year s plan or trust curtailments,
terminations, transfers, or reversions of assets.
4. Where Account 189, Unamortized Loss on Reacquired Debt, and 257; Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
5. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
6. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
7. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to thE
utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain
such revenues or to recover amounts paid with respect to power and gas purchases.
8. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, 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-term
contracts; 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 Miscellaneous Deferred Debits and 253 Other Deferred Debits
The Respondent follows the Statement of Financial Accounting Standard No. 109 ('iSFAS 109"), which
requires the Respondent to compute deferred income taxes on the temporary differences bewtween the book basis and
tax basis of assets and liablitilies. 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 recoded a deferred regulatory asset of $2 983 000 and a deferred regulatory liability of $7 046,000. The
net regulatory liability is reported 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 Plans is a defined contribution plan under Internal
Revenue Code 401 (k) which covers substantially all of the employees of the respondent, except those who are currently
members of the collective bargaining unit and are covered under its separate pension plan. The respondent contributes
6% of base pay in to the participants individual account. In addition, the respondent will match $1.00 of each $2.00 of
pre-tax contributions made by the participant, up to 4% of the participants pay. The respondent's contribution to the Plan
for the year ended September 30, 2006 was $961 000.
The respondent provides medical benefits to its retired employees through participation 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 other 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. 2I3-Q(O2-04) 122.
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 03/30/2007 2006/04
Notes to Financial Statements
time they will receive a portion of the cost of a Medicare supplement and no other benefits.
The respondent accrues postretirment benefit costs, including retiree health care cost over each retiree
working life. For years prior to 1996, postretirement costs were recoded 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 5.95% was adopted effective September 30 2006. Their initial trend rate for medical costs was 10%,
which is assumed to decrease ratably over the next 10 years to 5% 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 $707,000 into the trust, from which it paid current year benefits of $384,000. The values of the
current year investments were $8,076,000. The trust invests funds not otherwise required to meet current benefits
requirement in an investment 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 2006 the annualized return on assets invested in the trust was approximately 7.1%.
The Componets of postretirement health care benefit obligation are:
Accumulated postretirement health care obligation
Fair value of plan assets
Funded status of the plan
$(11 740 000)
076.000
( 3 664.000)
Accrued benefit cost recognized on the Balance Sheet 500,000
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 30,2006, $22 337,000 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 3:
Interest paid, net of amount capitalized $6 288,000Income taxes paid $ 650,000
I FERC FORM NO. 2/3-Q (02-04)122.
This page intentionally left blank.
IS ~ort (1) ~An Original
(2) A Resubmission End of 006/
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No.
Item
(a)
UTILITY PLANT
In Service
Plant in Service (Classified)
Property Under Capital Leases
Plant Purchased or Sold
Completed Construction not Classified
Experimental Plant Unclassified
TOTAL Utility Plant (Total of lines 3 thru 7)
Leased to Others
Held for Future Use
Construction Work in Progress
Acquisition Adjustments
TOTAL Utility Plant (Total of lines 8 thru 12)
Accumulated Provisions for Depreciation, Amortization, & Depletion
Net Utility Plant (Total of lines 13 and 14)
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
In Service:
Depreciation
Amortization and Depletion of Producing Natural Gas Land and Land Rights
Amortization of Underground Storage Land and Land Rights
Amortization of Other Utility Plant
TOTAL In Service (Total oflines 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,, and 32)
FERC FORM NO.2 (12-96)Page 200
Total Company
For the Current
Ouarter/Year
389,802,539
370,023
699,764
209,910,564
209,910,564
Name of Respondent This ~ort Is: Date of Report Year/Period of ReportIntermountain Gas Company (1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007 End of 200
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
1 -
---.., '-
H- .0 1--
' - .--
no .2 -
~~~
389,802,539
389,802,539
370,023
390,172,562
209,910,564
180,261,998
27 -~~~-'--_m ..o,-
----~-'-"---.._-
209,910,564
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) lKJ An Original
(2) A Resubmission
Gas Plant in Service (Accounts 101,102,103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106. Completed Construction Not Classified-Gas.
3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis. with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year s unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),Account Balance at
Beginning of Year
Date of Report(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/04
Line
No.
Additions
~--
INTANGIBLE PLANT
301 Organization
302 Franchises and Consents
303 Miscellaneous Intangible Plant
TOTAL Intangible Plant (Enter Total of lines 2 thru 4)
PRODUCTION PLANT
Natural Gas Production and Gathering Plant
325.1 Producing Lands
325.2 Producing Leaseholds
325.3 Gas Rights
325.4 Rights-of-Way
325.5 Other Land and Land Rights
326 Gas Well Structures
327 Field Compressor Station Structures
328 Field Measuring and Regulating Station Equipment
329 Other Structures
330 Producing Gas Wells-Well Construction
331 Producing Gas Wells-Well Equipment
332 Field Lines
333 Field Compressor Station Equipment
334 Field Measuring and Regulating Station Equipment
335 Drilling and Cieaning 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
058,740
1,490,733
FERC FORM NO.2 (12-96)Page 204
Name of Respondent
Intermountain Gas Company
Year/Period of Report
End of 2
This ~ort Is: Date of Report
(1) UiJAn Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
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
~~~
6, -
~~~
7 -
~~~
32,425
32,425
506
429,487
091 165
523,158
28; -
~~~
FERC FORM NO.2 (12-96)Page 205
This ~ort Is: Date of Report(1) ~An Original (Mo. Da, Yr)
(2) A Resubmission 03/30/2007
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.
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
Year/Period of Report
End of 2006/04
Additions
:---~
91,904
741,975
113,334
017,697
888,760
939,888
952,350
25,724
459,717
FERC FORM NO.2 (12-96)Page 206
Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is: Date of Report(1) ~An Original (Mo, Da. Yr)
(2) A Resubmission 03/30/2007
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)Adjustments Transfers
Year/Period of Report
End of 2006
Balance at
End of Year
2 ~
~~~
3 ~
~~~~~~
338,541
91,904
741,975
113 334
356 238
888,760
939 888
613 809
25,724
459,717
338,541)
231,34901 ~
~~~
FERC FORM NO.2 (12-96)Page 207
This ~ort Is: Date of Report(1) ~An Original (Mo, Da. Yr)
(2) A Resubmission 03/30/2007
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-General
379 Measuring and Regulating Station Equipment-City Gate
380 Services
381 Meters
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industrial Measuring and Regulating Station Equipment
386 Other Property on Customers' Premises
387 Other Equipment
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 2006/04
Additions
231,349
600,059
33,800,223
917,736
714,440
032,458 '
346.592
18,864
117,368,879
702,297
106,562 658
30,509,603
685,180
149,927
937,156
078,656
284 359,812
275,124
383,731
15,637 205
515,881
22,952
2,446,265
002,298
649.364
152
35,933,972
933.972
367 048,324
1,465,945
365,582,379
FERC FORM NO.2 (12-96)Page 208
Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Plant In Service (Accounts 101,102,103, and 106) (continued)Adjustments Transfers
Year/Period of Report
End of 2 06/
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
3 -r--~~
209 608,268
21.056 521 556,654 41,339,342
917,736
714,440
21,056 521 564,863 44,579,786
2 ~r--~~231,349
500 348 346,440
18,864
184,681 599,480)397,061 122,981,779
45,652 195,999 852,644
329,162 65,911)387,019 112,554,604
98,028 874)066,363 32,475,064
18,554 594,291 10,260,917
843 295,131 4,438,215
959 564,525 4,498,722
126,809 271,084 222,931
101 -r---~~813 188 396,833)16,500,389 299,650,180
275,124
568 100 63,991 449,254
871 455 169,693 15,935,443
250,914 100)365,077 627,944
602 21,350
155,682 107,473 398,056
578 299 998 019
105,820 034,124 577,668
153
392,619 742,657 284,011
392,619 742,657 37,284,011
226,863 393 311)26,840,334 391,268,484
1,465,945
226,863 393,311)26,840,334 389,802,539
FERC FORM NO.2 (12-96)Page 209
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da. Yr)
03/30/2007
Year/Period of Report
End of 2006/04
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Property and Capacity Leased from Others
1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
Line
No.(a)(b)(c)
Not applicable
Total
---
FERC FORM NO.2 (12-96)Page 212
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da. Vr)
03/30/2007
Year/Period of Repo
End of
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Property and Capacity Leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500 000 provide in column (c), a
description of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Name of Lessor Description of Lease Lease Payments for
Current Year
(d)
line
No.(a)(b)(c)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 213
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/04
This ~ort Is:
(1) lKJAn 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.
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 'OOort Is:Date of Report Year/Period of Repor1
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) nA Resubmission 03/30/2007 End of 2006/04
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 "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Construction Work in Estimated Additional
Line Description of Project Progress-Gas Cost of Project
No.(Account 107)
(a)(b)(c)
DISTRIBUTION PLANT
Mains 311 014 590,965
Reg Station - Industrial 13,813 10,988
Reg Station - General 20,376 16,365
GENERAL PLANT
Office Equipment & Furniture 500)500
Structures & Improvements 22,005 277,995
TRANSMISSION PLANT
Right of Way 055 194 945
LAND & LAND RIGHTS 260 440
MISCELLANEOUS INTANGIBLE PLANT
Total 370,023 101,198
FERC FORM NO.2 (12-96)Page 216
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da. Yr)
(2) A Resubmission 03/30/2007
General Description of Construction Overhead Procedure (continued)
Year/Period of Report
End of 20
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate eamed during the preceding 3 years.
1. Components of Formula (Derived from actual book balances and actual cost rates):TiDe Amount
Line
No.(a)(b)
Capitalization
Ration (percent)
(e)
Cost Rate
Percentage
(d)
(1) Average Short-Tenn Debt
(2) Short-Tenn Interest
(3) Long-Tenn Debt
(4) Preferred Stock
(5) Common Equity
(6) Total Capitalization
(7) Average Construction Work In Progress Balance
2. Gross Rate for Borrowed Funds s(S/W) + d((D/(D+P+C)) (1-(S/W)))
3. Rate for Other Funds (1-(S/W)) (P(P/(D+P+C)) + c(C/(D+P+C)))
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
FERC FORM NO.2 (12-96)Page 218a
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Intermountain Gas Company I (2) A Resubmission 03/30/2007 2006/04
General Description of Construction Overhead Procedure
1. For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to
different types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is directly or
indirectly assigned.
2. Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant
Instructions 3 (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that
clearly indicates the amount of reduction in the gross rate for tax effects.
1 (a)(b) - Engineering, supervision, administration, and equipment costs are charged directly to construction clearing
accounts based on direct labor hours and dollars released to contstuction.
1 (c) - Using a standard rate schedule these charges are cleared directly to the construction work in progress account from
the construction daily time reports and contractors' invoices.
1 (d)(e) - rates are the same
1 (f) - Indriectly assigned
3 - Not applicable
I FERC FORM NO.2 (12-96)218.
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
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 Unifonn 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 Held Gas Plant Leased(c+d+e) for Future Use to Others
Year/Period of Report
End of 2006/04
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):
TOTAL Depree. Provo for Year (Total of lines 3 thru 8)
Net Charges for Plant Retired:
Book Cost of Plant Retired
Cost of Removal
Salvage (Credil)
TOTAL Net Chrgs for Plant Ret. (Tolal of lines 12 th11l14)
Other Debit or Credit Items (Describe) (footnote details):
925.668 13.925,668
----
, _'___~n
__----"-- '
( 2,226,864)
( 266,379)
( 18,173)
( 2,475.070)
( 2 226,864)
( 266,379)
( 18,173)
( 2,475,070)
Book Cost of Asset Retirement Costs
Balance End of Year (Total of lines 1,15.16 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 Tenninaling and Processing Plant
Transmission
Distribution
General
TOTAL (Total of lines 21 th11l29)
209,210,800 209,210,800
272,893 272 893
28,550.108
153 760.007
18,627,792
209,210,800
28,550.108
153,760,007
18,627 792
209,210,800
FERC FORM NO.2 (12-96)Page 219
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/30/2007 End of 2006/04
Gas Stored (Accounts 117.1, 117.117.3, 117.4, 164.1, 164.2, and 164.
1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (i.e., fixed asset method or inventory method).
ine Description Noncurrent Current LNG LNG
(Account (Account (Account (Account (Account (Account (Account Total
117.117.117.117.164.164.164.
(a)(b)(c)(d)(e)(f)
(g)
(h)(i)
Balance at Beginnin9 01 364,364,659
Gas Delivered to Storage 409,48!2,409,485
Gas Wilhdrawn from 485,485,082
Other Debits and Credits
Balance at End 01 Yea' 289,289,062
Dth 102,102,920
/\mount Per DIh 795!7955
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) nA Resubmission 03/30/2007 End of 2006/Q4
Investments (Account 123, 124, and 136)
1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2. Provide a subheading for each account and list thereunder the information called for.
(a) Investment in Securities-List and describe each security owned. giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount date of issue,
maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and
induded in Account 124. Other Investments) state number of shares. class. and series of stock. Minor investments may be grouped by classes. Investments included in Account 136,
Temporary Cash Investments, also may be grouped by dasses.
(b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances
subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account.
Description of Investment Book Cost at Beginning of Year Purchases or
(If book cost is different from AdditionsLinecost to respondent give cost to During the YearNo.
respondent in a footnote and
explain difference)
(a)(b)(c)(d)
Account 136
Revolving Investment - Wells Fargo and U.S. Bank 905,264 697,148,573
FERC FORM NO.2 (12-96)Page 222
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 03/30/2007 End of 2006/04
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)
697,350.839 702,998 26,610
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) DA Resubmission 03/30/2007 End of 2006/04
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), (I), (g) and (h).
(a) Investment in Securities-List and describe each security owned. For bonds give also principal amoun~ date of issue, maturity, and interest rate.
(b) Investment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to current settlement. With respect
to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The total in column (e) should equal the amount entered for Account 418.1.
Description of investment Date Date of Amount of
Acquired Maturity Investment atLine
Beginning of Year No.(a)(b)(c)(d)
Not Applicable
, 13
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 03/30/2007 End of 2006/04
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 (Q interest and dividend revenues from invesbnents, including such revenues from securities disposed of during the year.
7. In column (h) report for each invesbnentdisposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which
carried in the books of account if different from cost), and the selling price thereof, not including interest adjusbnenls includible in column (Q.
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 Investment
Line Disposed ofNo.(e)
(g)
(h)
FERC FORM NO.2 (12-96)Page 225
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Ei A Resubmission 03/30/2007 End of 2006/04
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.On dollars)
(a)(b)
Prepaid Insurance 812,027
Prepaid Rents
Prepaid Taxes
Prepaid Interest
Miscellaneous Prepayments 195,808
TOTAL 007 835
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) CiA Resubmission 03/30/2007 End of 2006/04
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 (include the Balance at Total Losses Written off Written off Balance at
Une date of loss, the date of Commission Beginning Amount Recognized During Year During Year End of Year
No.authorization to use Account 182.1 and period of of Year of Loss During Year
amortization (mo, yr, to mo, yr)j Add rows as Account Amount
necessary to report all data.Charged
(a)(b)(c)(d)(e)
(g)
Total
FERC FORM NO.2 (12-96)Page 23Gb
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/30/2007 End of 2006/04
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 (Include in the description of costs,Beginning Amount Recognized During Year During Year End of Year
the date of Commission authorization to use of Year of Charges During Year
Line Account 182.2 and period of amortization (mo
No., fD mo, yr)J Add rows as necessary to report Account Amount
all data. Number rows in sequence beginning Charged
with the next row number after the last row
number used for extraordinary property losses.
(a)(b)(c)(d)(e)
(g)
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) 0 A Resubmission 03/30/2007 End of 2006/04
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 classes.
4. Report separately any 'Deferred Regulatory Commission Expenses' that are also reported on pages 350-351, Regulatory Commission Expenses.
line Description and Purpose of Balance at Debits Written off During Written off Balance at End of
No.Other Regulatory Assets Beginning QuarterNear During the Current
Current Account Period QuarterN ear
Quarter/Year Charged Amount
(a)(b)(c)(d)(e)(f)
Total
FERC FORM NO.2 (REV 06-04)Page 232
Name of Respondent This
ooort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/30/2007 End of 2006/04
Miscellaneous Deferred Debits (Account 186)
1. Report below the details called for conceming 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)(e)(d)(e)(f)
Cost of Gas Delivered but Unbilled 635,871 988,470 624,341
Net Cumulative Deferred Gas Costs to
be refunded or Recovered net of
Refunds to Customers 18,303,520)401.805 877,748 25,181 268)
465,417)400.490 180,857 646,274)
41,510,588 863,548 419.095 42,374,136
Deferred Tax Regulatory Asset 620,406 637,700 982 706
Easements & Right-of-Ways
Financing Expenses - Long Term 11,241 11,241
Fair value of Hedging Instruments 25,343,107 25,343,107
Miscellaneous Work in Progress
~~1Total 48,496,748
FERC FORM NO.2 (12-96)Page 233
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190)
1. Report the information called for below conceming the respondenfs accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
3. At lines 4 and 6, add rows as necessary to report all data. Number the additional rows in sequence 4.01, 4.02, etc. and 6.01, 6., etc.
Year/Period of Report
End of 20
Date of Report
(Mo, Da. Yr)
03/30/2007
Account Subdivisions Changes During
Year
Changes During
Year
Balance at
Beginning
of YearLine
No.Amounts Debited
to Account 410.
(c)
Amounts Crediled
to Account 411.1
(d)(a)(b)
----.
I-"-~Account 190
Electric
Gas
Other (Define) (footnote details)
Total (Total of lines 2 thru 4)
Other (Specify) (footnote details)
TOTAL Account 190 (Total of lines 5 thru 6)
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
. ~----~_.._-'-
FERC FORM NO.2 (12-96)Page 234
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) 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)
03/30/2007
Year/Period of Report
End of 2006/
Changes During
Year
Changes During
Year
Adjustments Adjustments Adjustments Adjustments Balance at
End of Year
Line
No.
Debits Debits Credits Credits
Amounts Debited
to Account 410.
(e)
Amounts Credited
to Account411.Amount
8; --
~-,--
r----'
~'----
r---
FERC FORM NO.2 (12-96)Page 235
This page intentionally left blank.
Name of Respondent This
ooort Is:
Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) riA Resubmission 03/30/2007 End of 2006/04
Capital Stock (Accounts 201 and 204)
1. Report below the details called for conceming common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and
prefelTed stock.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3. Give details conceming shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
Class and Series of Stock and Number of Shares Par or Stated Value Call Price at
Name of Stock Exchange Authorized by Charter per Share End of Year
Line
No.
(a)(b)(c)(d)
Common Stock 000,000 1.00
FERC FORM NO.2 (12-96)Page 250
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 03/30/2007 End of 2006/04
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 Bat Sheet Outstanding per Bal.Held by Held by Held by Held by
(total amt outstanding Sheet Respondent Respondent Respondent Respondent
Line without reduction for amts As Reacquired As Reacquired In Sinking and In Sinking andNo.held by respondenQ Stock (Acct 217)Stock (Acct 217)Other Funds Other Funds
Shares
(e)Amount Shares Cost Shares Amount
(g)
(h)
513,060 513,060
FERC FORM NO.2 (12-96)Page 251
;" ..'
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 03/30/2007 End of 2006/04
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 ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1 ) X An Original (Mo, Da, Yr)
(2) r1A Resubmission 03/30/2007 End of 2006/04
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) DA Resubmission 03/30/2007 End of 2006/04
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 charge-off .
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 charge-off
of capital stock expense and specify the account charged.
Class and Series of Stock Balance at
Line End of Year
No.(a)(b)
Common stock 077,471
TOTAL 077,471
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 03/30/2007 2006/04
Securities Issued or Assumed and Securities Refunded or Retired During the Year
1. Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for
the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates.
2. Provide details showing the full accounting for the total principal amount. par value, or stated value of each class and series of 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 sepurity, 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
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-tenn debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and
224, Other Long-Tenn 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)
03/30/2007
Year/Period of Report
End of 20
Class and Series of Obligation and Nominal Date Date of Outstanding
Name of Stock Exchange of Issue Maturity (Total amountUneoutstanding withoutNo.reduction for amts
held by respondent)
(a)(b)(c)(d)
Account 221 - bonds 09/18/1998 09/18/2018 58,000,000
Account231 - Long-tenn revolving line of credit 12/13/2000 10/18/2010 45,500,000
TOTAL 103,500,000
FERC FORM NO.2 (12-96)Page 256
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~AnOriginal
(2) A Resubmission
Long-Term Debt (Accounts 221 , 222, 223, and 224)
5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) interest added to principal amoun~ and (c) principal repaid during year. Give Commission authorization numbers and dates.
6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote.
8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (Q. Explain in a footnote any
difference between the total of column (Q and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details conceming any long-term debt authorized by a regulatory commission but not yet issued.
Interest for Interest for Held byYear Year Respondent
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/04
Line
No.
Held by
Respondent
Redemption Price
perS100at
End of Year
Rate
(in%)
(e)
Amount Reacquired Bonds
(Acct 222)
(g)
Sinking and
Other Funds
(h)(i)
260 210,800
708,340
40, I 919,140
FERC FORM NO.2 (12-96)Page 257
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 03/30/2007 End of 2006/04
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 discount applicable to each class and series of long-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 long-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 09/18/2018
Long-tenn revolving credit 40,347 12/31/2005 08/31/2010
FERC FORM NO.2 (12-96)Page 258
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) D A Resubmission 03/30/2007 End of 2006/04
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 Uniform System of Accounts.
6. Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
7. Explain any debits and credits other than amortization deb~ed to Account 428. Amortization of Debt Discount and Expense, or cred~ed 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)
624 12,624
40,347 40,347
FERC FORM NO.2 (12-96)Page 259
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 03/30/2007 End of 2006/04
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 24,543 643 899.
Series J 11/16/1989 720,000 81,480 974 29,502
Series K 11/16/1989 530 000 45,877 17,940 16,548
Sertes L 11/16/1989 250,000 364,616 143,236 132,195
Series M 11/16/1989 13,250,000 377,434 541,083 499,348
Senior Debentures 11/2009 09/27/1993 28,000 000 234,155 114,068 105,272
Senior Debentures 10/2013 09/18/1998 38,000,000 120,547 78,295 72,259
Total 92,150 000 248,652 936,239 864,023
FERC FORM NO.2 (12-96)Page 260
Name of Respondent This Report Is:Date of Report Year Of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/31/2007 End of 2006/04
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,
assignments, or sharing of the consolidated tax amon the croup members.
Line Particulars (Details)Amount
No.(a)(b)
Net Income for the Year (Paae 116)507 031
Reconcilina Items for the Year i~i~$~~1~~~f~~1!!i:t(j!;;fjht;;
~~m~~tij~r~~~~~~~1Ij\
Taxable Income Not ReDorted on Books ~i'ifitjJ~~it'.Jfl~J~m!lf,~;
See details on paae 261A 371,728
Deductions Recorded on Books Not Deducted for Retum
See details on paae 261A 927 656
Income Recorded on Books Not Included in Retum
See details on paae 261A
Deductions on Retum Not Charaed Aaainst Book Income
See details on Daae 261A (2,803,347)
Federal Tax Net Income 003,069
Show Computation of Tax: .
Federal taxable income 003,069
------------------
Federal taxes at statutory rate 721 043
Environmental tax
Prior year provision adjustments
Prior year amended return adjustments 67,630
-------
788,673
------------------
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(1) oK An Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 3/31/2007 End of 2006/04
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Particulars (Details)Amount
(a)lb)
Taxable Income not Reported on Books:
Advances in aid of construction 231,614
Net change in unbilled revenue 091,291
Contributions in aid of construction 272,810
Gain on As,c;et Sales (223 987)
----
371 728
------------------
Deductions Recorded on Books not Deducted for Return:
Federal income taxes 985,861
Intangible plant amortization 095
Workers Comp and FICA Accrual (6,856)
50% meal disallowance 682
Political Expense
Business Gifts 893
Life insurance premiums (11 815)
Deferred compensation plans 515
Line Pack 330 011
Post retirement benefits 113,800
IBNR Accrual 30,000
Vacation accrual 072
Charitable contributions (117 229)
Uniform capitalization (8,075)
Amortization of premium, refinanced debt 66,180
Amortization of deferred costs on retired debt 036
Spouse travel 567
State income taxes 223,481
Pension accrual 980
Lobbying expense 56,657
Club dues 20,801
927 656
------------------
Income Recorded on Books not Included in Retum:
Deductions on Return Not Charged Against Book Income
Cost of removal deduction 266 379
Excess tax over book depreciation 518 412
Bad debt chargeoffs, net provision (92,099)
Gas delivered but unbilled 289,788
Purchased Gas Adjustments (6,195,057)
Incentive award accrual 66,505
Loan refinance fee amortization 29,167
Amortization of intangible assets 19,879
Net Operating Loss 900,373
-------
803,347
------------------
FERC FORM NO.2 (12-96)Page 261A
This page intentionally left blank.
Name of Respondent This Report Is;Date of Report Year of Report
(1) XAn Original
Intermountain Gas Comoanv 21 A Resubmission 3/31/2007 End of 2006/04
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 of Tax Taxes Prepaid
No.(See Instruction 5)Accrued Taxes
(a)(b)(cl
Unemployment - Federal 950
State 379
FICA 68,787
City Franchises 338,479
Property 763,616
Sales - 5%
Use-735
Road - Federal 806
Income - Federal 866,132)
State (577 331)
TOTAL 250,658)
DISTRIBUTION OF TAXES CHARGED (Show utility department where aoolicable and account charaed. I
Other Utility Other Income
Line Electric Gas Departments and Deductions
No.(Account 408.409.(Account 408.1, 409.(Accounts 408.(Accounts 408.
409.409.
(i)Ii)(k)
Unemployment - Federal 21,140
State 78,774
FICA 299,631
City Franchises 603,330
Property 961,442
Sales - 5%
Use - 5%
Road - Federal
Income - Federal 826,552 (37,879)
State 236,893 (24 267)
TOTAL 15,027,762 (62.146
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 1/2) A Resubmission 3/31/2007 End of 2006/04
TAXES ACCRUED. PREPAID AND CHARGED DURING THE YEAR (Continued)
5. If any tax (exclude Federal and state Income taxes) covers more 8. Show in columns (i) thru (p) how the taxed accounts were
than one year, identify the year in column (a).distributed. Show both the utility department and number of account
6. Enter all adjustments of the accrued and prepaid tax accounts charged. For taxes charged to utility plant, show the number of
in column (f) and explain each adjustment in a footnote.the appropriate balance sheet plant account or subaccount.
Designate debit adjustments by parentheses.9. For any tax apportioned to more than one utility department or
7. Do not include on this page entries with respect to deferred account, state in a footnote the basis (necessity) of apportioning
income taxes or taxes collected through payroll deductions or other-such tax.
wise pending transmittal of such taxes to the taxing authority.10. Items under $250,000 may be grouped.
BAtJ\NCE AT END OF YEAR
Taxes Taxes Paid
Charged During Adjustments Taxes Accrued Prepaid Taxes Line
During Year Year (Account 236)(Incl. in No.
Account 165)
Idl Ie)If)la)(hI
140 21,256 834
78.774 80,926 227
1,432.117 1.439,313 (a)951 542
603,330 558,697 383.112
961.442 208,199 (b)-583 516,276
126 136
159,483 150,154 18,064
572 760 618
788,673 650.000 (2.727 459)
212 626 (364.705)
15,262.283 12.113,441 368 903,552
DISTRIBUTION OF TAXES CHARGED IShow utilitY deoartment where applicable and account charged.
Extraordinary Items Other Utility Adjustment to Line
(Account 409.Operating Income Retained Eamings Other No.
(Acet. 408.1, 409.(Account 439)
Iml In)10)101
132.486
126
159,483
572
(a)Amounts transferred to affiliated companies.
(b)Irrigation rebate
296,667
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) n A Resubmission 03/30/2007 End of 2006/04
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 at
No.End of Year
(a)(b)
Not Applicable
Total
FERC FORM NO.2 (12-96)Page 268
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da. Yr)
(2) DA Resubmission 03/30/2007 End of 2006/04
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 Debit Deb~
No.Description of Other Beginning Contra Credits Balance at
DefelTed Credits of Year Account Amount End of Year
(a)(b)(c)(d)(e)(I)
Deferred Tax Regulatory Liability 10,996,714 951,080 045,634
Miscellaneous Deferred Liabilities
Total 10,996,714 951,080 045,634
FERC FORM NO.2 (12-96)Page 269
Name of Respondent
INTERMOUNTAIN GAS COMPANY
1. Report the Infonnation called for below concerning the respondent's accounting for
deferred income taxes relatin to ro not sub'eel to accelerated amortization.
Line
No.
ccount Subdivisions
Account 282
Electric
Gas
TOTAL Account 282 Enter Total of lines 5 thru 8
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
Class of Property Method
Transmission DDB
Transmission DDB/SYD
Transmission ACRS
Transmission MACRS
Distribution DDB
Distribution DDB/SYD
Distribution ACRS
Distribution MACRS
Distribution MACRS
Transportation Equi DDB
Transportation Equi ACRS
Transportation Equi MACRS
Office Fumiture & E DDB
Office Furniture & E DDB/SYD
Office Furniture & E ACRS
Office Fumiture & E MACRS
Structures & Improv ACRS
Structures & Improv MACRS
Description
-----------
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Line Pack
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
5, 7 years
15,18 & 19 years
31.39years
Schedul;e M Deferred Tax
Amount Provided
------- ----------
272.810
(266 379)
(518,412)
(223,987)
330,011
633
(32,841)
(63,912)
(27 614)
40,685
-------- --------
(405,957)(50,048)
Page 274
Date of Report Year of Report
End of 2006/04
2. For Other, include deferrals relating to other income and deductions.
Balance at
Beginning
of Year
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
17,427 747 693,903 743,952
693,903 743,952
17,427,747 693,903 743,952
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 3/31/2007 End of 2006/04
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 a es as re uired.
CHANGES DURING YEARAmounts AmountsDebited To Credited To
Account 410.Account 411.
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Debits
Acct. No.
410.110 (a)
Date of Report
ADJUSTMENTS
Credits
Acct. No.Amount
Year of Report
Balance at
End of Year
17,273,019
17.273,019
Annual Tax Deferrals:
125
244 539
39,887
244,664 39.887
244,664 39.887
Annual Deferral
DrCr
diustmYear Credits
1970-80 6,865,1851981 846 2091982 646,4411983 730.1981984 828,6861985 894,6751986 950 5081987 1,007,3911988 489,0601989 145 1071990 144,8951991 51.3561992 145,2911993 239,6171994 414.7501995 133,4631996 86,9991997 199,7751998 485,9221999 153,6872000 277.3162001 423 0052002 1 777,8142003 3 403 6412004 437.9312005 909 3472006 693,903
Deferred taxes are provided for the difference between book lives on a
composite method and tax lives computed either on a declining balance
method, a sum-of-the years digits method, or an ACRS method.
(a) Represents adjustments to the return as filed.
b Re resents amounts transferred to Acct. 283.
FERC FORM NO 2. (12-96)
Debits
021,144
284,333
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
743.952
849,190
(15.145)
(320,285)
(5,563)
49,796
(6,303)
(32,522)
(107,962)
710
(810)
33,964
10,812
313,465
(9,042)
(13,741)
(24,082)
(269.523)
(59,519)
50,729
42,348
(765,228)
14,732
27,893
431
177.641
204,776
Page 275
17,273.019
17,273,019
844 041
255,107
864 255
923,742
12,495,432
13,067,158
565,414
14,052,699
176,863
279,400
14,323.833
14,272,076
13,947,293
13,830,155
13,501 683
13,523.725
13,489,017
13.134,272
930,555
979,659
13,099,138
842 578
13,263,739
16,165,847
18,013,579
17,427,747
17,273,019
Line
No.
Name of Respondent This Report Is:Date of Report Year of Report
(1))1AnOriginal
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/31/07 End of 2006/04
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.
la)Ib1 (c)Id)
1 Account 283
Gas
Advances In aid of construction 1968,418 84.531 466
Amortization of intamlibles 35,521 958
Accrued vacation 1421 169 35,692 34967
Deferred comoensation clans 11,490.023 192,410 170.179
Suoalemental retirement alan 276.825 276.825
Post retirement benefits 1135.055 127 364 535
IBNR benefit claims 187,500'10,500
Cost of cas delivered but unbilled to customers 922.555 029325 480.751
Note receivable
Rate case costs
Unbilled revenue 11.457.508 11,955428 11.573 477
Incentive awards 783 23,276
Deferred costs on refinanced debt 67327 191
Refinance costs 260.357 20,085
Loan Refinance Fees 110.208 10,208
Pu~hased cas adiusbnents 959.578 219,385 5215903
Bad debt arovision 1265.774 453,281 421,047
Uniform caaitalization 1168.442 20624 23,450
Accrued FICA 16.209 467 866
Pension accrual 113.242'60,279 32.986
Rebate aroaram
Charitable Contributions 1114,617'41,030
State Du~hase oas adiustments & net oceratina loss 690,940 724,637
Continaencv Reserve
Line Dack inventorv 121,855
Federal reaulatorv oross-ua 18,003,110
State reaulatorv gross-up 626.802
Net oceratina loss 12,089,835 20.255 366,382
TOTAL IAcct 283) ITotal of lines 3 thru 301 14,380,042 30,204 582 30,497,943
Classification ofTOTAL
Federal Income Tax 14,380042 30 204,582 30,497 943
Sate Income Tax
The Respondent provides deferred income taxes in this account for all timing differences between book and tax accounting which
are not directly related to property. This accounting was approved by the IPUC In Order No. 11507. Beginning in 1983, pursuant to
IPUC Order No. 17701, the Respondent does not provide for deferred State income taxes on Its utility operations with the exception
of purchase gas adjustment timing items. For 2006. the items on page 277 generated deferred tax provisions in this account (see page 261A).
(a) Represents adjustments to the return as filed.
(b) Represents amounts tranferred from Acct. 282.
(c) Represents adjusbnent to record FASB 109.
(d) Represents amounts booked to set up state deferred tax
FERC FORM NO.2 (12-96)Page 276
Name of Respondent This Report is:Date of Report Year of Report
(1)xAnOriginal
End of 2006104 INTERMOUNTAIN GAS COMPANY 112) A Resubmission 3131/07
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
3. Provide ina footnote explanations for pages 276 and 277. Include 4. Add additional rows as necessary to report all data. When rows are added, the additional
amounts relating to insignificant items listed under Other.row numbers should follow in sequence, 4., 4.02 and 6., 6.02 etc. Use separate pages as
reQuired.
ADJUSTMENTS
CHANGES DURING YEAR Debits Credits
Amounts Amounts Balance at Line
Debited Credited End of Year No.
(Account 410.(Account 411.2) ACCl No.Amount Acct. No.Amount
Ie)(fj la)(h)(k)
410.110&282 (a)(bl 336,138 (713.344
411.110 lal 33,813 666
411.110 lal 35,744 410.110 1457 638
411.110 (1,512,254
411.110
411.110 1174.884
198,000
410.110 373.981
411.110
410.110
411.110 253.990 410.110 12,093,449
411.110 la)24,059
410.110 (a)411.110 (al 62.136
411.110 (al 240.272
410.110 604,928 411.110 351.168
410.110 1298.008
410.110 410.110 22.552 (143,064
410.110 410.110 361 (2,449
410.110 113 138.422
410.110
410.110 (a)411.110 73.587
410.120 231.444 265,141
410.110 & 236 Idl 411.110
282 21.855
186.600 & 253.600 (cl 811,351 !!6.600 & 253.600 (c 221,952 (4,592.509
186.600 & 253.600 (c 354,920 !!6.600 & 253.600 (Cl 257.699 529,581
411.110 276.495 410.110 203
395,300 188,904 11,293,076)
395.300 188.904 (1,293,076
Description Schedule M Amount Deferred Taxes Provided
Advances in aid of construction (231 614)81,064
Amortization of intangibles 19.879 (6,958)
Accrued vacation (2,072)725
Deferred compensation plans (63,515)22,231
Post retirement benefits (113,800)39,829
Cost of gas delivered but unbilled 289,788 (451 426)
IBNR benefit claims (30,000)10.500
Unbilled revenue (1,091,291)381 951
Incentive awards 66,505 (23,276)
Deferred cost on refinanced debt (14 832)191
Refinance costs (57 384)20,085
Loan refinance fees 29,167 (10 208)
Accrued FICA 856 399)
Purchased gas adjustments (6,195,057)003.482
Purchased gas adjustments - State 470,824
Bad debt provisions (92,099)32.234
Unifonn capitalization 075 (2,826)
Pension accrual (77,980)27,293
Charitable Contributions 117,229 (41,030)
Net operating loss 900,373 (2,346,127)
Net operating loss - state (504,521)
468,228 (293,362)
FERC FORM NO.2 (12-96)Page 277
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 03/30/2007 End of 2006/04
Other Regutatory 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 Current
Other Regulatory Liabilities Current Credited Amount Quarter/Year
(a)Quarter/Year (c)(d)(e)
(b)
Not applicable
Total
FERC FORM NO.2 (REV 06-04)Page 278
This page intentionally left blank.
Name of Respondent This 00/ Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03/30/2007 End of
Gas Operating Revenues
1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in columns (~ and (g) include reseNation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in
columns (~ and (g) revenues for Accounts 480-495.
Revenues for Revenues for Revenues for Revenues for
Transition Transition GRI andACA GRI and ACA
Costs and Costs and
Line Take-or-Pay Take-or-Pay
No.
Title of Account Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
480-484 Sales
485 Intracompany Transfers
487 Forfeited Discounts
488 Miscellaneous SeNice 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) ~An 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 infonnation on major changes during the year, new seNice, and important rate increases or decreases.
6. Report the revenue from transportation seNices that are bundled with storage seNices as transportation seNice revenue.
Date of Report
(Mo, Da. Yr)
03/30/2007
Year/Period of Report
End of 2006/04
Other
Revenues
Other Total Total Dekathenn of Dekathenn of
Revenues Operating Operating Natural Gas Natural Gas
Revenues Revenues
Amount for Amount for Amount for Amount for Amount for
Previous Year Cunent Year Previous Year Cunent Year Previous Year
(g)
(h)(i)(k)
331,393,606 243,378.439 29,225,223 27,183,173
Line
No.
Amount for
CunentYear
10,548,625
_m_--n I
926,319
817.469 755,764 21.482,139 20,941,614
325 325
19,984 30,396
351,782,009 261,093,243
351,782,009 261,093,243
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) nA Resubmission 03/30/2007 End of 2006/04
Revenues from Transporation of Gas of Others Through Gathering Facilities (Account 489.
1. Report revenues and Dth of gas delivered through gathering facilities by zone of receipt (i.e. state in which gas enters respondents system).
2. Revenues for penalties including penalties for unauthorized overruns must be reported on page 308.
Revenues for Revenues for Revenues for Revenues for
Transition Transaction GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Rate Schedule and
Zone of Receipt Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Current Year
(a)(b)(c)(d)(d)
Not Applicable
FERC FORM NO.2 (12-96)Page 302
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)(2) riA Resubmission 03/30/2007 End of 2006/04
Revenues from Transporatlon of Gas of Others Through Gathering Facilities (Account 489.
3. Other Revenues in columns (I) and (g) include reservation charges received by the pipeline plus usage charges. less revenues reflected in columns (b) through (e).
4. Delivered Dth of gas must not be adjusted for discounting.
Other Other Total Total 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 303
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 03/30/2007 End of 2006/04
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 (Q and (g) indude reservation charges received by the pipeline plus usage charges for transportation and hub services, less revenues reflected in
columns (b) through (e).
Revenues for Revenues for Revenues for Revenues for
Transition Transition GRI and ACA GRI and ACA
Line Costs and Costs and
No.Take-or-Pay Take-or-Pay
Zone of Delivery,
Rate Schedule Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year
(a)(b)(c)(d)(e)
Not Applicable
FERC,FORM NO.2 (12-96)Page 304
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/30/2007 End of 2006/04
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 489.
4. Delivered 00 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 00.
Olher Other Total Total Dekathenn of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(ij
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 305
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 03/30/2007 End of 2006/04
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 (Q and (g) indude 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) nA Resubmission 03/30/2007 End of 2006/04
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 Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(g)
(h)(i)(k)
FERC FORM NO.2 (12-96)Page 307
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) 0 A Resubmission 03/30/2007 End of 2006/04
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)
Not applicable
Total
FERC FORM NO.2 (12-96)Page 308
Name of Respondent
Intennountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses
AccountLine
No.
(a)
1. PRODUCTION EXPENSES
A. Manufactured Gas Production
Manufactured Gas Production (Submit Supplemental Statement)
B. Natural Gas Production
B1. Natural Gas Production and Gathering
Operation
750 Operation Supervision and Engineering
751 Production Maps and Records
752 Gas Well Expenses
753 Field Lines Expenses
754 Field Compressor Station Expenses
755 Field Compressor Station Fuel and Power
756 Field Measuring and Regulating Station Expenses
757 Purification Expenses
758 Gas Well Royalties
759 Other Expenses
760 Rents
TOTAL Operation (Total of lines 7 thru 17)
Maintenance
761 Maintenance Supervision and Engineering
762 Maintenance of Structures and Improvements
763 Maintenance of Producing Gas Wells
764 Maintenance of Field Lines
765 Maintenance of Field Compressor Station Equipment
766 Maintenance of Field Measuring and Regulating Station Equipment
767 Maintenance of Purification Equipment
768 Maintenance of Drilling and Cleaning Equipment
769 Maintenance of Other Equipment
TOTAL Maintenance (Total of lines 20 thru 28)
TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
FERC FORM NO.2 (12-96)Page 317
Date of Report(Mo, Da. Yr)
03/30/2007
Amount for
Current Year
(b)
Year/Period of Report
End of 2006/
Amount for
Previous Year
(c)
1---
---
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report
(1) lKJAn Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2 6/0
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
82. Products Extraction
Operation
FERC FORM NO.2 (12-96)Page 318
(a)
770 Operation Supervision and Engineering
771 Operation Labor
772 Gas Shrinkage
773 Fuel
774 Power
Maintenance
, ~--
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)
784 Maintenance Supervision and Engineering
785 Maintenance of Structures and Improvements
786 Maintenance of Extraction and Refining Equipment
787 Maintenance of Pipe Lines
788 Maintenance of Extracted Products Storage Equipment
789 Maintenance of Compressor Equipment
790 Maintenance of Gas Measuring and Regulating Equipment
791 Maintenance of Other Equipment
TOTAL Maintenance (Total of lines 49 thru 56)
TOTAL Products Extraction (Total of lines 47 and 57)
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2006/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
C. Exploration and Development
Operation
795 Delay Rentals
796 Nonproductive Well Drilling
797 Abandoned Leases
798 Other Exploration
TOTAL Exploration and Development (Total of lines 61 thru 64)
D. Other Gas Supply Expenses
Operation
~--
I----
800 Natural Gas Well Head Purchases
800.1 Natural Gas Well Head Purchases. Intracompany Transfers
266,634.225 197,880,385
848,997)10,299,797
273,483,222 187,580,588
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Purchases
803 Natural Gas Transmission Line Purchases
804 Natural Gas City Gate Purchases
804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
(Less) 805.1 Purchases Gas Cost Adjustments
TOTAL Purchased Gas (Total of lines 68 thru 76)
806 Exchange Gas
Purchased Gas Expenses
807.1 Well Expense-Purchased Gas
807.2 Operation of Purchased Gas Measuring Stations
807.3 Maintenance of Purchased Gas Measuring Stations
807.4 Purchased Gas Calculations Expenses
807.5 Other Purchased Gas Expenses
TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
FERC FORM NO.2 (12-96)Page 319
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo. Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2 06/
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
808.1 Gas Withdrawn from Storage-Debit
(Less) 808.2 Gas Delivered to Storage-Credit
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
Gas used in Utility Operation-Credit
810 Gas Used for Compressor Station Fuel-Credit
811 Gas Used for Products Extraction-Credit
1,499,951
2,409,485
538,148
333,909
1----
700
482,047 111,821
482,047 113,521
272,091,641 187,671,306
272,091,641 187,671,306
812 Gas Used for Other Utility Operations-Credit
TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)
813 Other Gas Supply Expenses
TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
TOTAL Production Expenses (Total of lines 3,30,58,65, and 96)
i--'
. ,- .
. u u ,. u'r"----'----- n__r--2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
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
107
108
109
110
822 Exploration and Development
823 Gas Losses
824 Other Expenses111
112 825 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) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2006
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
115
116
Maintenance
830 Maintenance Supervision and Engineering
117
118
831 Maintenance of Structures and Improvements
832 Maintenance of Reservoirs and Wells
119
120
833 Maintenance of Lines
834 Maintenance of Compressor Station Equipment
121
122
835 Maintenance of Measuring and Regulating Station Equipment
836 Maintenance of Purification Equipment
837 Maintenance of Other Equipment123
124 TOTAL Maintenance (Total of lines 116 thru 123)
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126 B. Other Storage Expenses 1- --
127
128
Operation
840 Operation Supervision and Engineering 83,854 80,431
141,699 142,422
396,877 532
61,393 47,031
683,823 301,416
129
130
841 Operation Labor and Expenses
842 Rents
131
132
842.1 Fuel
842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation (Total of lines 128 thru 133)
135
136
---
Maintenance
843.1 Maintenance Supervision and Engineering 092 050
737 26,690
118
230 962
28,991 17,034
678 206
6,471 30,285
795 430
50,994 92,787
734,817 394,203
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
141
142
143
144
843.8 Maintenance of Measuring and Regulating Equipment
843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Total of lines 136 thru 144)
146 TOTAL Other Storage Expenses (Total of lines 134 and 145)
FERC FORM NO.2 (12-96)Page 321
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of ReJ)ort(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Yearlperiod of Report
End of 2006/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
147
148
C. Liquefied Natural Gas Terminaling and Processing Expenses
Operation
149
150
844.1 Operation Supervision and Engineering
844.2 LNG Processing Terminal Labor and Expenses
844.3 Liquefaction Processing Labor and Expenses
844.4 Liquefaction Transportation Labor and Expenses
151
152
153
154
844.5 Measuring and Regulating Labor and Expenses
844.6 Compressor Station Labor and Expenses
844.7 Communication System Expenses155
156 844.8 System Control and Load Dispatching
845.1 Fuel
845.2 Power
157
158
159
160
845.3 Rents
845.4 Demurrage Charges
161
162
(less) 845.5 Wharfage Receipts-Credit
845.6 Processing Liquefied or Vaporized Gas by Others
846.1 Gas Losses163
164 846.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166
167
: ---
I-'~----Maintenance
847.1 Maintenance Supervision and Engineering
847.2 Maintenance of Structures and Improvements
734,817 394 203
168
169
170
847.3 Maintenance of LNG Processing Terminal Equipment
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
171
172
173
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)
177 TOTAL Natural Gas Storage (Total oflines 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 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2
Line
No.
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Account
(a)
178 3. TRANSMISSION EXPENSES
179
180 99,501 82,228
104,196 140,136
10,545 897
5,482 59,920
700
21,891 30,196
241,615 323,077
Operation
850 Operation Supervision and Engineering
181
182
851 System Control and Load Dispatching
852 Communication System Expenses
183
184
853 Compressor Station Labor and Expenses
854 Gas for Compressor Station Fuel
855 Other Fuel and Power for Compressor Stations
856 Mains Expenses
857 Measuring and Regulating Station Expenses
185
186
187
188 858 Transmission and Compression of Gas by Others
859 Other Expenses189
190 860 Rents
TOTAL Operation (Total of lines 180 thru 190)191
192
193
----
Maintenance
861 Maintenance Supervision and Engineering
862 Maintenance of Structures and Improvements
62,889 755
966
137,922 138,550
200,811 204,271
442,426 527,348
194
195 863 Maintenance of Mains
864 Maintenance of Compressor Station Equipment196
197 865 Maintenance of Measuring and Regulating Station Equipment
866 Maintenance of Communication Equipment198
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Total of lines 193 thru 199)
201 TOTAL Transmission Expenses (Total oflines 191 and 200)
202 4. DISTRIBUTION EXPENSES
_'----
203
204
Operation
870 Operation Supervision and Engineering 671,434 369,087
134
447
205
206
871 Distribution Load Dispatching
872 Compressor Station Labor and Expenses
873 Compressor Station Fuel and Power207
FERC FORM NO.2 (12-96)Page 323
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2006/
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
878 Meter and House Regulator Expenses
879 Customer Installations Expenses
752,763
60,991
431
542,670
51,264
399210
211
900,748
051 311
679,636
207 230
829 926
212
213
885,866
238,417
717,730
170,688
498,320
214
215
880 Other Expenses
881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)
217
218
Maintenance
885 Maintenance Supervision and Engineering
886 Maintenance of Structures and Improvements
887 Maintenance of Mains
219
220 608,235 602,755
163,218 125.376
169,846 230,120
722,399 720,873
347,951 280,605
085,433 073,281
10,583,753 903,207
221
222
888 Maintenance of Compressor Station Equipment
889 Maintenance of Measuring and Regulating Station Equipment-General
223
224
890 Maintenance of Meas. and Reg. Station Equipment-Industrial
891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
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
--' ---- ,- , . '- "-- --- '
1- -----,
-,-,-------------- ,--------------
Operation
901 Supervision 106,572
375 389
964 733
291
408,106
462,533
231
232
233 902 Meter Reading Expenses
903 Customer Records and Collection Expenses234
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 03/30/2007
Gas Operation and Maintenance Expenses(continued)
Year/Period of Report
End of 2006/04
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
235
236
904 Uncollectible Accounts
905 Miscellaneous Customer Accounts Expenses
746,823 1,439,300
6,409,230237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
193,517
~--- ,----
239
240
Operation
907 Supervision 141
35,294 728
35,435 64,728
241
242
908 Customer Assistance Expenses
909 Informational and Instructional Expenses
910 Miscellaneous Customer Service and Informational Expenses243
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245 7. SALES EXPENSES
.------
246
247
Operation
911 Supervision
569,025 719,034
178,651 190,619
747,676 909,711
248
249
912 Demonstrating and Selling Expenses
913 Advertising Expenses
916 Miscellaneous Sales Expenses250
251 TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES i------,____,m
- "----------
253
254
Operation
920 Administrative and General Salaries 934 074 864,357
139,821 808,570
562,870 535,578
298,586 391,648
192,029 204,267
978,129 964,733
843,015 861,714
647 013 488,760
563,976 532,184
18,033,809 580,655
255
256
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
923 Outside Services Employed
924 Property Insurance
257
258
259
260
925 Injuries and Damages
926 Employee Pensions and Benefits
927 Franchise Requirements261
262 928 Regulatory Commission Expenses
(Less) 929 Duplicate Charges-Credit263
264 930.1 General Advertising Expenses
930.2Miscellaneous General Expenses
931 Rents
265
266
267 TOTAL Operation (Total of lines 254 thru 266)
268
269
Maintenance
932 Maintenance of General Plant 338
18,037,147
310,866,412
75,585
656,240
224,535,973
270 TOTAL Administrative and General Expenses (Total of lines 267 and 269)
271 TOTAL Gas O&M Expenses (Total of lines 97 177 201,229,237,244,251, and 270)
FERC FORM NO.2 (12-96)Page 325
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) CiA Resubmission 03/30/2007 End of 2006/04
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 Dih Amount Dih
(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) nA Resubmission 03/30/2007 End of 2006/04
Gas Used in Utility Operations
1. Report below details ofcredils during the year to Accounts 810, 811, and 812.
2. If any natural gas was used by the respondent for which a charge was not made to the appropriate operating expense or other account, list separately in column (c) the Dth of gas
used, omitting entries in column (d).
Natural Gas Natural Gas Natural Gas Natural Gas
Line
Purpose for Which Gas
Was Used Account Amount of Amount of Amount ofNo.Charged Gas Used Credit Credit Cred~
Dth (in dollars)(in dollars)(in dollars)
(a)(b)(c)(d)(d)(d)
810 Gas Used for Compressor Station Fuel- Credit
811 Gas Used for Products Extraction - Credit
Gas Shrinkage and Other Usage in Respondenfs
Own Processing
Gas Shrinkage, etc. for Respondenfs Gas
Processed by Others
812 Gas Used for Other Utility Operations - Credit
(Report separately for each principal use. Group
minor uses.66,075 482,047
14'
Total 66,075 482,047
FERC FORM NO.2 (12-96)Page 331
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 03/30/2007 End of 2006/04
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, include in column (c) amounts paid as transition costs to an upstream pipeline.
2. In column (a) give name of companies. points of delivery and receipt of gas. Designate points of delivery and receipt so that they can be idenUfied 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
wort
Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) nA Resubmission 03/30/2007 End of 2006/04
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance expenses. revaluaUon 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) 0 A Resubmission 03/30/2007 End of 2006/04
Miscellaneous General Expenses (Account 930.
1. Provide the infoonation requested below on miscellaneous general expenses.
2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be
grouped if the number of items of so grouped is shown.
Description Amount
Line (in dollars)
No.(a)(b)
Industry association dues.
Experimental and general research expenses.
a. Gas Research Institute (GRI)
b. Other
---
Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses. and other expenses of servicing outstanding securities of the respondent
Other expenses 099
Director 474.454
Total 563,976
FERC FORM NO.2 (12-96)Page 335
This page intentionally left blank.
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 03/30/2007 End of 2006/04
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 classified according to the plant functional groups shown.
2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account,
subaccount orfunctional 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.
(Account (Account 404.1)
(a)(bl 403.1) (c)(d)(e)
Intangible plant
Production plant, manufactured gas
Production and gathering plant, natural gas
Products extraction plant
Underground gas storage plant
Other storage plant 131,306
Base load LNG terminaling and processing plant
Transmission plant 227,826
Disbibulion plant 618,816
General plant 360,001
Common plantijas
TOTAL 337 949
-i:
FERC FORM NO.2 (12-96)Page 336
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo. Da. Yr)
(2) 0 A Resubmission 03/30/2007 End of
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 (c) report available information for each plant functional classification listed in column (a). If
composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine
depreciation charges. show in a footnote any revisions made to estimated gas reserves.
3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortization of Amortization of
Other Limited-term Other Gas Plant Total
Line Gas Plant (Account 405)(b to g)
No.(Account 404.Functional Classification
(ij (9)(h)(a)
38,775 38,775 Intangible plant
Production plant. manufactured gas
Production and gathering plant natural gas
Products exbaction plant
Underground gas storage plant
131.306 Other storage plant
Base load LNG terminaling and processing plant
227.826 Transmission ptant
618,816 Disbibution plant
360,001 General plant
Common plant-gas
38,775 13,376,724 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent This R ort Is: Date of ReJ)Ort
(1) X An Original (Mo, Da, Yr)Intermountain Gas Company 06/(2) A Resubmission 03/30/2007 n 0
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2., 2.02, 3.01, 3.02, etc.
Section B. Factors Used in Estimating Depreciation Charges
Line
No.Functional Classification
Production and Gathering Plant
Offshore (footnote details)
Onshore (footnote details)
Underground Gas Storage Plant (footnote details)
Transmission Plant
Offshore (footnote details)
Onshore (footnote details)
General Plant (footnote details)
FERC FORM NO.2 (12-96)Page 338
Year/Period of Report
Plant Bases
(in thousands)
Applied Depreciation
or Amortization Rates
(percent)
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) nA Resubmission 03/30/2007 End of 2006/04
Particulars Concerning Certain Income Deductions and Interest Charges Accounts
Report the infonnation specified below, in the order given, for the respective income deduction and interest charges accounts.
(a) Misceilaneous Amortization (Account 425)-Describe the nature of items included in this accoun~ the contra account charged. the total of amortization charges for the year, and the
period of amortization.
(b) Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance;
426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426., Other Deductions, of the Unifonn System of Accounts. Amounts of less than $250,000
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate
respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and (e) other deb~ and total interest Explain the nature of other debt on
which interest was incurred during the year.
(d) Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year.
Line Item Amount
No.(a)(b)
Account 426.
Donations did not exceed $250 000 to anyone beneficiary 190,971
Account 426.
Expenditures for civic, policitical, and related activities did not exceed $250k 131
Account 426.
Other deductions - all less than $250 000 10,630
Account 431
Other interest expense 556,604)
Bank Interest 708,340
FERC FORM NO.2 (12-96)Page 340
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 03/30/2007 End of 2006/04
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) relaUng 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 uUlity.
DescripUon Deferred in
Line (Fumish name of regulatory commission Assessed by Expenses Total Account 182.
No.or body, the docket number, and a Regulatory Expenses at Beginning
descripUon of the case.Commission Utility to Date of Year
(a)(b)(c)(d)(e)
Idaho Public UUlities commission
IPUC - annual fee (contra account charged 165.090)
629,012 629 012
18.002 18,002
Total 629 012 18,002 647,014
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) 0 A Resubmission 03/30/2007 End of 2006/04
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 adjustments (ACA).
5. List in column (I), (g), and (h) expenses incurred during year which were charges currenUy to income, plant, or other accounts.
6. Minor items (less than $250,000) may be grouped.
Expenses Expenses Expenses Expenses Amortized Amortized
Incurred Incurred Incurred Incurred During Year During Year
Line During Year During Year During Year During Year Deferred in
No.Charged Charged Charged Account 182.
CurrenUyTo CurrenUy To CurrenUyTo Deferred to Contra Amount End of Year
Account Account
Department Account No.Amount 182.
(I)
(g)
(h)(i)(k)(I)
FERC FORM NO.2 (12-96)Page 351
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) l2$JAn Original(2) A Resubmission
Distribution of Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing acx:ounts to Utility Departments. Construction, Plant Removals
and Other Acx:ounts, and enter such amounts in the appropriate lines and columns provided.
In detennining this segregation of salaries and wages originally charged to clearing acx:ounts. a method of approximation giving substantially correct results may be used. When
reporting detail of other acx:ounts. enter as many rows as necessary numbered sequentialy starting with 75.01, 75.02, etc.
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006
Line
No.
Classification
Allocation of
Payroll Charged
for Clearing
Acx:ounts
(c)(d)
Direct Payroll
Distribution
Total
(a)(b)
~------
Electric
Operation
Production
Transmission
Distribution
Customer Acx:ounts
Customer Service and Infonnational
Sales
Administrative and General
TOTAL Operation (Total of lines 3 thru 9)
Maintenance
Production
Transmission
Distribution
Administrative and General
TOTAL Maintenance (Total of lines 12 thru 15)
Total Operation and Maintenance
Production (Total oflines 3 and 12)
Transmission (Total of lines 4 and 13)
Distribution (Total of lines 5 and 14)
Customer Acx:ounts (line 6)
Customer Service and Infonnational (line 7)
Sales (line 8)
Administrative and General (Total of lines 9 and 15)
TOTAL Operation and Maintenance (Total of lines 18 thru 24)
Gas
Operation
Production - Manufactured Gas
Production - Natural Gas(lnciuding Exploration and Development)
Other Gas Supply
Storage, LNG Tenninaling and Processing
Transmission
Disbibution
Customer Acx:ounts
Customer Service and Infonnational
Sales
Administrative and General
TOTAL Operation (Total of lines 28 thru 37)
Maintenance
Production - Manufactured Gas
Production - Natural Gas(lnciuding Exploration and Development)
Other Gas Supply
Storage, LNG Terminaling and Processing
Transmission
Disbibution
146,653
211,984
005,508
418,591
179,106
633,097
595,033
146,653
211,984
005,508
3,418,591
179,106
633,097
17,595,033
603
161 007
399,346
14,603
161,007
399,346
FERC FORM NO.2 (12-96)Page 354
19'16,98':9' 19'16,98':9'
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) l!SJAn Original
(2) A Resubmission
Distribution of Salaries and Wages (continued)
Line
No.
Classification Direct Payroll
Distribution
(a)(b)
Administrative and General
TOTAL Maintenance (Total of lines 40 thAI 46)
Gas (Continued)
Total Operation and Maintenance
Production - Manufactured Gas (Total of lines 28 and 40)
Production - Natural Gas (Including Expl. and Dev.)(II. 29 and 41)
Other Gas Supply (Total of lines 30 and 42)
Storage, LNG Terminaling and Processing (Total of 11.31 and 43)
Transmission (Total of lines 32 and 44)
Distribution (Total of lines 33 and 45)
Customer Accounts (Total of line 34)
Customer SeNice and Informational (Total of line 35)
Sales (Total of line 36)
Administrative and General (Total of lines 37 and 46)
Total Operation and Maintenance (Total of lines 50 thAI 59)
Other Utility Departments
Operation and Maintenance
TOTAL ALL Utility Depl (Total of lines 25, 60, and 62)
Utility Plant
Construction (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Construction (Total of lines 66 thAI 68)
Plant Removal (By Utility Departments)
Electric Plant
Gas Plant
Other
TOTAL Plant Removal (Total of lines 71 thAI 73)
Other Accounts (Specify) (footnote details)
TOTAL Other Accounts
TOTAL SALARIES AND WAGES
574,956
161,256
372,991
8,404,854
3,418,591
179,106
633,097
19,169,989
19,169,989
FERC FORM NO.2 (12-96)Page 355'
Date of Report
(Mo. Da. Yr)
03/30/2007
Year/Period of Report
End of
Allocation of
Payroll Charged
for Clearing
Accounts
(c)
Total
(d)
574,956
161,256
372,991
404,854
3,418,591
179,106
633,097
19,169,989
19,169,989
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 03/30/2007 End of 2006/04
Charges for Outside Professional and Other Consultative Services
1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional
services. These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising, labor relations, and public
relations, rendered for the respondent underwritten 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 489,286
FERC FORM NO.2 (12-96)Page 357
This page intentionally left blank.
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) riA Resubmission 03/30/2007 End of
Compressor Stations
1. Report below details concerning 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 tide other than full ownership. State in a footnote the name of owner or co-()wner, 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)(c)(d)
Transmission Compressor Station:
Fort Hall Compressor Station
368.321
Bingham County. Idaho
No longer in use, book cost still remains on books
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) n A Resubmission 03/30/2007 End of 2006/04
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 enbies for natural gas and the other fuel or power.
Expenses (except Expenses (except Operation Data Operation Data
depreciation and depreciation and Gas for Number of Date of
Line taxes)taxes)Compressor Total Compressor Compressors Station
No.Fuel in Dth Hours of Operation Operated at Time Peak
Fuel or Power Other During Year of Station Peak
(e)(ij
(g)
(h)(i)
5,482
FERC FORM NO.2 (12-96)Page 509
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage projects used by respondent.
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2
Line
No.
Item
Gas
Belonging to
Respondent
(DII1)
(b)(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 II1ru 13)
Gas Withdrawn from Storage
January
February
March
April
May
June
July
August
September
October
November
December
TOTAL (Total of lines 16thru 27)
Gas
Belonging to
Others
(0111)
(c)
Total
Amount
(DII1)
(d)
205,480
82,631
108,623
19,128
20,243
205,480
82,631
108,623
19,128
20,243
313 313
437,418 437,418
10,248
155,880
804
564
195
17,913
248
155,880
804
564
195
913
10,732
986
148
10,732
986
148
113,417
341 887
113,417
341 887
FERC FORM NO.2 (12-96)Page 512
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da. Yr)
03/30/2007
Year/Period of Report
End of 2 06/
This ~ort Is:(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. On line 4, enter the total storage capacity certificated by FERC.
2. Report total amount in Dth or other untt, as applicable on lines 2,7. If quantity is converted from Mcfto Dth, provide conversion factor in a footnote.
Line
No.
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
Top orWorldng Gas End of Year
Cushion Gas (Including Native Gas)
Total Gas in ReseNoir (Total of line 1 and 2)
Certificated Storage Capacity
Number of Injection - Withdrawal Wells
Number of ObseNation Wells
Maximum Days' Withdrawal from Storage
Date of Maximum Days' Withdrawal
LNG Terminal Companies (in Dth)
NumberofTanks
Capacity ofTanks
LNG Volume
Received at 'Ship Rail'
Transferred to Tanks
Withdrawn from Tanks
Boil 011' Vaporization Loss
I --
-,---- ----
13,417 386
23,600
13,440,986
103,904
12/07/2005
FERC FORM NO.2 (12-96)Page 513
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 03/30/2007 End of 2006/04
Transmission LInes
1. Report below, by state. the total miles of transmission lines of each transmission system operated by respondent at end of year.
2. Report separately any lines held under a liUe 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 respondents liUe. and percent ownership if jointiy 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. RepOlt the number of miles of pipe to one decimal point.
Designation (Identification)Total Miles
Line of Line or Group of Lines of Pipe
No.(a)(b)(c)
Transmission lines (includes irrigation mains)
701.00
Distribution and service lines
887.
FERC FORM NO.2 (12-96)Page 514
Name of Respondent
Intermountain Gas Company
This ~ort Is:(1) ~An Original
(2) A Resubmission
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, forthe period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the year's end for which this report is submitted. The season s peak nonnally will be reached before the due date of this report, April 30, which
pennits inclusion of the peak infonnation required on this page. Add rows as necessary to report all data. Number additional rows 6.01,02, etc.
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
Endof
Line
No.
Description
Dth of Gas
Delivered to
Interstate Pipelines
(b)(d)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
SECTION A: SINGLE DAY PEAK DELIVERIES
Date:
Volumes of Gas Transported
No-Notice Transportation
Other Finn Transportation
Intenuptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of gas Withdrawn fonn Storage under Storage Contract
No-Notice Storage
Other Finn 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:12n -12/9105
Volumes of Gas Transported
No-Notice Transportation
Other Finn Transportation
Intenuptible Transportation
Other (Describe) (footnote details)
TOTAL
Volumes of Gas Withdrawn from Storage under Storage Contract
No-Notice Storage
Other Finn 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
----~---
283,867 283,867
283,867 283,867
44,205 44,205
205 205
850,580 850,580
850,580
114,933 114,933
114,933 114,933
FERC FORM NO.2 (12-96)Page 518
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 03/30/2007 End of 2006/04
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 overtapping the year-€nd 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 of predominant use, unless the auxiliary peaking facility is a
separate plantas contemplated by general instruction 12 of the Uniform System of Accounts.
Maximum Daily Cost of Was Facility
Location of Type of Delivery Capacity Facility Operated on Day
Line Facility Facility of Facility (in dollars)of Highest
No.Dth Transmission Peak
(a)(b)(c)(d)Delivery?
Nampa,ldaho Liquefied natural gas 600,000 231,349
NW 1/4 Sec. 31
T4N R1W.
Plymouth, WA Liquefied natural gas 720,000
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 disbibution 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 supp~ quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales, transportation and
compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year
which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract storage quantities.
8. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company s total transportation figure. Add additional
rows as necessary to report all data, numbered 14.01, 14., etc.
Date of Report
(Mo, Da, Yr)
03/30/2007
Year/Period of Report
End of 2006/04
(a)
Ref.
Page
No.
(b)
Amount of
DthLine
No.
Item
(c)
01 Name of System:
GAS RECEIVED
Gas Purchases (Accounts 800-805)
Gas of Others Received for Gathering (Account 489.1)
Gas of Others Received for Transmission (Account 489.
Gas of Others Received for Distribution (Account 489.
Gas of Others Received for Contract Storage (Account 489.
Exchanged Gas Received from Others (Account 806)
Gas Received as Imbalances (Account 806)10 Receipts of Respondenfs Gas Transported by Others (Account 858)11 Other Gas Withdrawn from Storage (Explain)12 Gas Received from Shippers as Compressor Station Fuel13 Gas Received from Shippers as Lost and Unaccounted for14 Other Receipts (Specify) (footnote details)15 Total Receipts (Total of lines 3thm 14)16 GAS DELIVERED17 Gas Sales (Accounts 480-484)18 Deliveries of Gas Gathered for Others (Account 489.19 Deliveries of Gas Transported for Others (Account 489.20 Deliveries of Gas Disbibuted for Others (Account 489.21 Deliveries of Contract Storage Gas (Account 489.4)22 Exchange Gas Delivered to Others (Account 806)23 Gas Delivered as Imbalances (Account 806) 24 Deliveries of Gas to Others for Transportation (Account 858) 25 Other Gas Delivered to Storage (Explain)26 Gas Used for Compressor Station Fuel27 Other Deliveries (Specify) (footnote details)28 Total Deliveries (Total of lines 17thru 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 thm 35)37 Total Deliveries & Unaccounted For (Total of lines 28 and 36)
~_.
29,919,685
303
305
301
307
328
328
332
477 258)
21,820,921
51,263,348
50,707,362
303
305
301
307
328
328
332
509 66,052
50,773 414
469,934
469,934
51,243,348
FERC FORM NO.2 (12-96)Page 520
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo. Da, Yr)
Intermountain Gas Company 1(2) , A Resubmission 03/30/2007 2006/04
System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated
by the respondent since the date of the maps furnished with a previous year s annual report. If, however, maps are not furnished for this reason
reference should be made in the space below to the years annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
Q) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show, a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report.
I FERC FORM NO.2 (REV. 12-96)522.