2007Annual Report.pdf

EXECUTIVE OFFICES
RECEIVEDINTERMOUNTAIN GAS COMPANY
555 SOUTH COLE ROAD · P.O. BOX 7608 · BOISE,IDAHO 83707 · [phone] · FAX: 377-60!fßB APR -I Pl'l 2:i.S
March 31, 2008 t:/V1~ G
Ms. Jean Jewell
Commssion Secretar
Idaho Public Utilities Commssion
472 W. Washington St.
POBox 83720
Boise, il 83720-0074
Re: Intermountain Gas Company
FERC Form No.2, Anual Report of Major Natual Gas Companes
Dear Ms. Jewell:
Attached for fiing with the Idaho Public Utilities Commission is Intermountain Gas Company's
September 30,2007 FERC Form No.2, Anual Report of Major Natural Gas Companies.
Please acknowledge receipt of this fiing by returning a stamped copy of this letter for our
Company fies.
If you have any questions or require additional information regarding the attached, please contact
Heidi Ehle at 377-6107.
Vety truly yours,
Heidi E
Financial Reporting Accountant
cc: Paul Powell, IGC
Mike McGrath, IGC
Scott Madison, IGC
M:/ Acct/inRpt/fori/cvrltr
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Item 1: 00 An Initial (Original)
Submission
OR 0 Resubmission No.
Form 2 Approved
OMB No. 1902-0028
(Expires 6/30/2010)
Form 3-0: Approved
OMB No.1902-0205
(Expires 2/28/2009)
THIS FILING IS
'rlvT-o
FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
The report are mandatory under the Natural Gas Ac Sections 10(a). and 16 and 18
CFR Part 260.1 and 260.300. Failure to repor may result in criminal fines. cil
penlties. and other sanctons as prvided by law. . The Federal Energ Regulatory
Commission doe not consider these report to be of a cofidential nature.
Exact Legal Name of Respondent (Company)
Intermountain Gas Company
Year/Period of Report
End of 2007/04
FERC FORM No. 213Q (02-04)
IDENTIFICATION
01 Exact Legal Name of Respondent Year/Period of Report
Intermountain Gas Company End of 2007/Q4
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Offce at End of Year (Street, City, State, Zip Code)
555 S. Cole Road Boise, ID 83709
05 Name of Contact Person 06 Title of Contact Person
Scott Madison VP - Controller & Chief Acctg Offcer
I 07 Address of Contact Person (Street, City, State, Zip Code)
555 S. Cole Road Boise, ID 83709
I 08 Telephone of Contact Person, Including Area Code This Report Is:10 Date of Report
(1 )(K An Original (Mo, Da, Yr)208-377-6105 (2)o A Resubmission 03/28/2008
I ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned offcer certifies that:
I I have examined this report and to the best of my knowledge, information, and beief 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 respect to the Uniform System of Accunts.
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i--" _.._--------------_.__..-._..-------,- ----------_.,_._~.._--_._----.__._------._-- ------------- -------------_._. -_.~ _.~-------------
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11 Name j li 12 Title
Scott Madison VP - Controller & Chief Acctg Offcer
I 13 Signature d ß rff-14DateSign~. I' l// "'2-tf
Title 18, U.Š.C. 1001, makes it a crime for any person knowingly and willngly to make to any Agency or Departent of the United States anyfalse, fictitious or fraudulent statements as to any matter within its jurisdiction.
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FERC FORM NO. 2/3-Q (02-04)
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
Page 1
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Name of Respondent ThiS~IS:Date of Report Year/Period of Repor1
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) 0 A Resubmission 0312812008 End of 200710
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable; or "NA" as appropriate. where no information ()r amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA:
TiDe of Schedule Referenc Date Reved Remark
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPOTE INFORMATION AND FINANCIAL STATEMENTS
1 General Infotion 101
2 Co Ovr Respondet 102
3 Corations Contrlle by Respondent 103
4 Secrity Holders and Voting Pors 107
5 Imprtnt Changes Dung Ui Year 108
6 Cora Balance Shet 110-113 .
7 Statet of Income for th Year ¡114-116
8 Statemet of Accmulate Coprehee Income and Heding Act 117
9 Statement of Retained Eamings fothe Year 118-119 ..
10 Stats of Cash Flo 120121
11 Note to Financal Statemets 122
BACE SHEET SUPPORTING SCHEDULES (Asets and Oter Debit).
12 Summai of Utili Plnt an Accmulate Provisions for Deprtin, Amoti, and Depletin 200-201
13 Gas Plnt in Serv 204-209 ..
14 Ga Prope and capaci Leas fr Oters 212
15 Gas Prort and caci Leas to Otrs 213
16 Gas Plant Held fo Future Use 214
17 Con Woi in Proreas 216 .
18 Gener Desptn of ConsbUcIn Overhead Produre 218
19 Acmulate Provision for Depreciation of Gas Utilit Plant 219
20 Ga Stre 220
21 Inveslmts 222-223
22 Invents in Subsidiary Copanie 224-225
23 Prpayment 230
24 Exrdinary Propert Loses 230
25 Unreve Plant and Regulatory Study Cots 230
26 Oter Regulato Assts 232
27 Miscneous Deer Debi 233
28 Accmulate Defer Income Taxes 234-235
BALACE SHEET SUPPOTING SCHEDULES (Libiit and Oler Creit)
29 Cal Sto 250-251
30 capital St Subbe, Capitl Sto Liability for Conversio, Premium on Capital Sto and
InstaUme Reced on Capitl Stock 252
31 Oter Paid-i Capitl 253
32 Dicont on Capital Sto 254
33 capital Sto Expense 254
34 Secri isued or Asumed and Secriti Refunded or Retid During the Year 255
35 Long-Term Debt 256-257
36 Unamrtze De Expense, Premium, and Disunt on Long-Term Debt 258-259
37 Unamort Lo and Gain on Reacquire Debt 260
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FERC FORM NO. 2(12-96)Page 2
Name of Respondent ThiS~IS:Date of Rep.ort YearlPeriod of Repor1
Intermountain Gas Company (1) X An Original (Mo. Da. Yr)
(2) LJA Resubmission 03/2812008 End of 2007104
List of Scheules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropnate, where no information or amounts have been reported
for certin pages. Omit pages where the responses are "none," "not applicable," or "NA."
.
TiUe of Scedule Reference Date Revise Remark
Line Page No.
No.(a)(b)(c)(d)
38 Recncliation of Reported Net Income wit Taxable Income for Fedral Incme Taxes 261
39 Taxes Ac, Prepaid. and Charged Durig Year 262-263 .
40 Miseo Currnt and Acc Liabilites 268
41 Oter Deferr Creit 269
42 Acmulated Deferr Inc Taxes-er Pr 274-275
43 Accmulated Deferrd Incme Taxes.OUr 276-277
44 OIer Regulatory Liabilit 278
INCOME ACCOUNT SUPPORTING SCHEDULES
45 Gas Operating Revues 300-301
46 Revenues frm Transporttin of Gas of OIers Throh Galher Facit 302-303
47 Revenue fr Transpotin of Ga of OIei Through Traisio Fac 304305
48 Revenue fr Stoge Gas of OIei 306307
49 OIer Gas Revenues 308
50 Gas Operatin and Mainnance Expense 317-325
51 Exchnge and Imbnc Transs 328
52 Ga Used in Uti Op 331
53 Trasmiss and Compi of Gas by Oi 332
54 0I Gas Supp Expens 334
55 Micellane Generl Expenseas 335
56 Depretion. Depl, and Amorttion of Gas Plant 336-338
57 Partlars Conceing Cerin Income Deducn and Intet Chaiges Accunts 340
COMMON SECTION
58 Regulatory Coisio Expenses 350-351
59 Distrbution of Saares and Wages 354.355
60 Chaiges for Outsid Prossioal and oter Consultti Seivces 357
GAS PLANT STATISTICAL DATA
61 Comor Sta 508509
62 Gas Strage Pro 512-513
63 Transmiss Line 514
64 Transmisio Sytem Peak De 518
65 AUXiary Peaking Faclit 519
66 Ga Accunt-Natra Gas 520
67 Sys Map 522
68 Fooote Refence 551
69 Foote Tex 552
70 Stkholdeis Report (chec approprite box)
o Four copies will be submitted
o No annual report to stockholders is prepared
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FERC FORM NO.2 (12-96)Page 3
I Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
031281008
Year/Per of Repor1
End of2007/Q4
I
This ~ort Is:
(1) IX An Onginal
(2) nA Resubmission
General Informaton
1. Prode name and tiUe of ofce hang aitody of the general corprate boks of accnt and addres of offce where the genera cote boks are kept and address of of
where any other corpte boks of acunt are kept, if diffrent from that wher the general corprate boks are ket
I Paui Powell
Executive Vice President, Finance, Investments and Chief Financial Offcer
P. O. Box 760
555 S. Cole Road
Boise, Idaho 83707I
I 2. Pro the name of the Slate undr the laws of which reent is incorprated and date of incorpti. II inrated under a spel law, give refernc to suc law. If no
incorated, stte that fac and give the type of organiztin and the date oranized.
State of Idaho. October 12, 1950I
I 3. If at any lime durng the year the prpert of redent was held by a re or trste, give (a) name of reiver or trste. (b) date su re or tre to poio, (c)
the autority by whic the reivrship or trsteip was crated, and (d) date when poss by re or trstee ce.
Not Applicable
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I 4. Slate the clse of utlit and other serces fumished by respondent during the year in ea Stte in which the rendent oprate.
I The respondent is a public utility dedicated to providing high quality gas servce throught purchase, distrbutin, trnsporttion and sale of of natural gas
to residential, commerclal and industral customer throught Souther Idaho.
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I 5. Have yo engaged as the prncipal accuntant to audn your fincil stnls an accuntnt who is not th pral acuntant for yor preous year's ce fiancial
sttemenls?
I (1) 0 Yes... Enter the date when such independent accuntant was initially engaged:
(2) ~ No
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FERC FORM NO. 2 (12~96)Page 101
Name of Respondent ThiS~IS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) nA Resubmission 0312812008 End of 2007/04
Control Over Resndnt
1. Report in column (a) the names of all corporations, partnerships, business trsts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of contrl) 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 trstees, the names of beneficiaries for whom the trst is maintained,
and the purpose of the trust.
3. In column (b) designate type of contr over the respondent. Report an "M" If the company is the main parent or controlling
company having ultimate control over the respondent. Otherse. report a "0" for diret. an "I" for indirect, or a "J" for joint control.
Une Company Name Type of Control State of Percent Voting
No.Incorporation Stock Owned
(a)(b)(c)(d)
1 Interouin Industries, Inc.100.00
2
3 .
4
5
6 .
7
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FERC FORM NO.2 (12-96)Page 102
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Name of Respondent This~rtIS:OateofR~rt Year/Period of Report
Intermountain Gas Company (1) X An Onginal (Mo,Oa. r)
(2) Fí A Resubmission 031812008 End of 2007104
Corporations Controlled by Respondent
1. Report below the names of all corprations, business trsts, and similar organizations, controlled directly or indirectly by
respondent at any time dunng the year. If control cease pnorto end of year, give partculars (details) in a footnote.
2. If control was by other means than a direct holding of voting nghts, stte in a footnote the manner in which contrl was held,
naming any intermedianes involved.
3. If control was held jointly with one or more other interests, state the tact in a footnote and name the other interests.
4. In column (b) designate type of contrl of the respondent as "0" for direct, an "I" for indirect, or a . J" for joint contro.-----
DEFINITIONS----
1. See the Uniform System of Accounts for a definition of control.
2. Diret 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 part holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more partes who together have control within the meaning of the definiton of control in
the Uniform System of Accunts, regardless of the relative voting nghts of each part.
Une Name of Company Controlled Typ of Control Kind of Business Percent Voting Footnote
No.Stock Owed Reference
(a)(b)(c)(d).(e)
1
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I FERC FORM NO.2 (12-96)Page 103
Name of Respondent This (g0rt Is:Date of Report Year/Period of Repon
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fí A Resubmission 03/281200 End of 2007104
Securi Holders and Voting Powrs
1. Give the names and addresses of the 1 o 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 trst, give in a
footnote the known particulars of the trust (whether voting trst, etc.), duration of trst, 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 seurity has become vested with voting rights, then
show such 10 security holders as ofthe close of the year. Arrnge the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of offrs and direor included in such list of 10 security holders.
2. If any security other than stock carres voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other importnt details conceming the voting rights of such seurity. 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 conceming any options, warrnts, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securies or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrnts, or rights. Speci the amount of such securities or assets any offcer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instrction is inapplicable to convertible
seurities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrnts,
1. Give date of the latest closing of the stock 2. State th total number of votes cast at the latest general 3. Give the date and place of
bok prir to end of year, and, in a footnte, state meeting prior to th end of yea for elecon of director of the such meeting:
the purpse of such closing:respondent an numbe of such votes cast by proxy.
15130 Februaiy 14, 2007
Tota:
By Proxy 15130
VOTING SECURITIES
4. Number of votes as of (date):0913012007
Line Name (Title) and Address of Total Votes Common Stoc Preferr Stock Other
No.Security Holder
(e)Cal (b)(e)Cd)
5 TOTAL votes of aU voting series 1,513.06 1,513,06
6 TOTAL numbe of securi holders 1 1
7 TOTAL vo of security holders listed be 1,513,060 1,513,06
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FERC FORM NO.2 (12-96)
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Page 107
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Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1) X An Original (Mo, Oa, Yr)Intermountain Gas Company ! (2) A Resubmission 0312812008 2007/Q4
Importnt Changes During the Quarterlear
Give details conceming the matter indicated below. Make the statements exliclt and precise, and numbe them in accrdance 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 frnchise rights: Descrbe the actl consideration and state frm whm th frnchise rights were
acquired. If the franchise rights Were acquired without the payment of consideration, state that fact.
2. Acquisition of owership In other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars conceming the trnsactions, name of the Commission authorizing the transaction, and reference to Commission
authorition.
3. Purchase or sale of an operating unit or system: Briefly descbe the proper. and the related trnsactions, and cite Commission
authorization. if any was required. Give date joumal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Importnt ieaseholds (other than leasehlds for natural gas lands) that have bee acquired or given, assigned or surrenered: GIve effecvedates, lengths of terms, names of partes, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Importnt extension or reducton of trnsmission or distribution system: State terrtory added or renquished and date operations began or
ceased and cite Commission authoriation, if any was reuired. State also the approximate number of customers added or lost and approximateannual revenues of each class of serce.
Each natural gas company must also state major new continuing sources of gas made available to it frm purchases, development. purchase
contct or otherwse, giving location and approximate total gas volumes available, period of contrcts, and other parties to any sucharrngements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the peormance by another of any agrement or obligation, includingordinary commerclal 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 obligatin. Cite Commission authorization if any was required.
7. Changes in artcles of incorpration or amendments to charter Explain th nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any importnt wage scale changes during the year.
9. State briefly the status of any materially importnt legal proceings pending at the end of the year. and the results of any such prodings
culminated during the year.
10. Descrbe briefly any materally importnt trnsactions of the respondent not discosed elsewere in this report in which an offce, direcor,
secrity holder, voting trstee. associated company or know associate of any of these persons was a part or in which any such peon had a
material intert.
11. Estimated increase or decrease in annual revenues caused by importnt rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of cutomers affeced.
12. Descrbe fully any changes in offcers, directors, major security holders and voting powrs of the respondent that may have occurred during
the reportng period.
13. In the event that the respondent partcipates in a cash management proram(s) and its proprietary capital ratio is less than 30 percent
please descbe the significant events or trnsactions causing the propretry capital ratio to be less than 30 percent, and the extent to whiCh the
respondent has amounts loaned or money advance to its parent, subsidiary, or affliated companies through a cash management program(s).
Additionlly, please describe plans, if any to regain at least a 30 percnt proprietary ratio.
1. None
2. None
3. None
4. None
5. None
6. None
7. None
8. None
9. None
10.None
11. Revenue decreased due to Purchased Gas Adjustment by $12,800,000
12. Change in Oficers:
Retired Offcer: Michael Huntington
Title: VP - Marketing and External Affairs
Effective: 09/30/07
Retired Offcer: Susan Ernest
Title: VP - Administrative Services
Effective: 12/29/06
13. Not applicable
I FERC FORM NO.2 (12-96)108.1
This page intentionally left blank.
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Name of Respondent
Interountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmisslon
Comparative Balance Sheet (Assets and Other Debit)
TiUe of Acunt Referenc Current Year End of
Page Number OuarterlYear Balance
(c)
Date of Report
(Mo, Os, Yr)
031281008
Year/Period of Report
End of 200VQ4
Line
No.Prior Year
End Balance
12/31
(d)(a)(b)c~_~ _~_~I_ -- _1 UTLllY PLAT
2 Utility Plant (101-106,114)
3 Constrcton Work in Proress (107)
4 TOTAL Utilty Plant (Total of lines 2 and 3)
5 (Less) Accm. Provision for Depr., Amort., Dept (108, 111, 115)
6 Net Utility Plant (Total of line 4 les 5)
7 Nuclear Fuel (120.1 thru 120.4. and 120.6)
8 (Less) Acm. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9 Nucear Fuel(Total of line 7 less 8)
10 Net Utility Plant (Total of lines 6 and 9)
11 Utility Plant Adjustments (116)
12 Gas Stored-Base Gas (117.1)
13 System Balancing Gas (117.2)
14 Gas Stored in Reseroirs and Pipelines-Noncrrnt (117.3)
15 Gas Owed to System Gas (117.4)
16 OTHER PROPERlY AND INVESTMENTS
17 Nonutlity Propert (121)
18 (Less) Accum.Provision for Depreciation and Amortzatin (122)
19 Investments In Associted Companies (123)
20 Investments in Subsidiary Companies (123.1)
21 (For Cot of Acunt 123.1 See Footnote Pag 224. line 40)
22 Noncurrt Portion of Allowance
23 Other Investments (124)
24 Sinking Funds (125)
25 Depreciation Fund (126)
26 Amortzation Fund - Federl (127)
27 Other Specal Funds (128)
28 Long-Term Portion of Derivative Assets (175)
29 LongTer Port of Derivative Assets - Hedge (176)
30 TOTAL Other Propert and Investments (Total of lines 17-20, 22-29)
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)
33 Special Deposits (132-134)
34 Working Funds (135)
35 Temporary Cash Investments (136)
36 Notes Receivable (141)
37 Customer Accunts Receivable (142)
38 Other Accunts Receivable (143)
39 (Less) Accum. Provision for Uncollectible Accunts - Credit (144)
40 Notes Receable frm Assoated Companies (145)
41 Accounts Receivable frm Assoclated Companies (146)
42 Fuel Stock (151)
43 Fuel Stock Expenses Undistributed (152)
200-201
200201
200-201
405,796.666
2,613,561
408,410.227
218,385,495
190,024,732
o
o
o
190,024,732
1,465,945
o
o
o
o
389.802,539
370,023
390,172.562
209,910,564
180,261,998
o
o
o
180,261,998
1,465,945
o
o
o
o
122
220
220
220
220 - ~-- -,--- --
,
3,780
3,780
o
o
4,223
4,223
o
o
222-223
224-225
~ ~ --- - ~ - I - --- --~-
o
o
o
o
o
425,946
o
o
425,94
o
o
o
o
o
398,031
o
o
398,031
222-223
~- --r- -~ -
250 52,310)
0 0
4,90 4,900
222-223 619,662 702,998
0 0
4.207,178 7,045,294
971,157 3,196,707
835,311 851,451
0 0
21,321)46,453
0 0
0 0
FERC FORM NO.2 (REV 06-04)Page 110
Name of Respondent
Intermountain Gas Company End of 2007104
This ~rt Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resbmission 0312812008
Comparave Balance Sheet (Asts and Other DebltsKcontinued)
YearlPeriod of Report I
Reference
Page Number ILine Title of Accunt
No.Current Year End of
QuarerlYear Balance
(c)
(a)
44 Residuals (Elec) and Extracted Products (Gas) (153)
45 Plant Materials and Operating Supplies (154)
46 Merchandise (155)
47 Other Materals and Supplies (156)
48 Nuclear Materials Held for Sale (157)
49 Allowances (158.1 and 158.2)
50 (Less) Noncurrent Porton of Allowances
51 Stores Expense Undistributed (163)
52 Gas Stored Underround-Current (164.1)
53 Liquefed Natural Gas Stored and Held for Prossing (164.2 thru 164.3)
54 Prepayments (165)
55 Advance for Gas (166 thru 167)
56 Interest and Dividends Recevable (171)
57 Rents Recvable (172)
58 Accrued Utilty Revenues (173)
59 Miscellaneous Currnt and Acced Assets (174)
60 Derivative Instrment Assets (175)
61 (Less) LonTerm Porton of Devative Instrment Assets (175)
62 Derivative Instrment Assets - Hedges (176)
63 (Less) Long-Term Porton of Derivative Instrument Assests - Hedges (176)
64 TOTAL Currt and Acced Assets (Total of lines 32 thru 63)
65 DEFERRED DEBITS
66 Unamorted Debt Expense (181)
67 Extraorinary Prope Losses (182.1)
68 Unrecvered Plant and Regulatory Study Costs (182.2)
69 Other Regulatory Assets (182.3)
70 Preliminary Survey and Investigation Chargs (Elecc)(183)
71 Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72 Clearing Accunts (184)
73 Temporary Facilities (185)
74 Miscellaneous Defered Debits (186)
75 Deferred Losses frm Disposition of Utility Plant (187)
76 Research, Development, and Demonstration Expend. (188)
77 Unamortized Loss on Reacquired Debt (189)
78 Accmulated Deferr IncomeTaxes (190)
79 Unrevered Purchased Gas Costs (191)
80 TOTAL Deferred Debits (Total of lines 66 thru 79)
81 TOTAL Assets and Other Debits (Total of lines 1O-15,30,64,and 80)
(b)
220
220
230
o
2,973,319
o
o
o
o
o
o
o
5,389,982
1,081,767
o
o
o
o
o
o
o
o
o
14,391,583
Prior Year
End Balance
12/31
(d)
o I
2,221,590
~ I
o
~ I
o
o I
5,590,380
1,007,8351
o
o
~ I
o
~ I
o
o
18,912,396 I- -- -- I - -- ---
I
230
230
232
137,465
o
o
o
o
o
3,115
o
26,627,017
o
o
791,806
o
o
27,559,403
233,867,609
233
234235
I181,174
o
o
o
o
o
o
o
48,496,748
o
o
864,023
o
o
49,541,945
250,580,315
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FERC FORM NO.2 (REV 06-04)Page 111
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Name of Respondent
Interountain Gas Company
This~ls:
(1) IKAn Original
(2) A Resubmission
Comparativ Balance Sheet (liabilties and Other Credit)
Date of Report
(Mo, Da. Yr)
03/2812008
Yeår/Period of ~èprt
End of 29Q710
Line Title of Accunt
No.
Reference
Page Number
Current Year
End of
OuarerN ear
Balance
Prior Year
End Balance
12/31
(d)(a)(b)~---~--I- --~---
i
1 PROPRIETARY CAPITAL
2 Common Stock Issued (201)
3 Prefered Stock Issued (204)
4 Capital Stock Subscribed (292, 205)
5 Stock Liabilty for Conversion (203, 206)
6 Premium on Capital Stock (207)
7 Other Paid-In Capital (208211)
8 Installments Receved on Capital Stock (212)
9 (Less) Discount on Capital Stock (213)
10 (Less) Capital Sto Expense (214)
11 Retained Earnings (215, 215.1, 216)
12 Unappropriated Undistrbuted Subsidiary Earnings (216.1)
13 (Less) Reacquired Capital Stock (217)
14 Accmulated Other Comprehensive Income (219)
15 TOTAL Proprietary Capital (Total of lines 2 thru 14)
16 LONG TERM DEBT
17 Bons (221)
18 (Less) Reacquired Bonds (222)
19 Advance frm Assocated Companies (223)
20 Oter Long-Term Debt (224)
21 Unamortzed Preium on Long-Term Debt (225)
22 (Less) Unamortized Discount on Long-Ter Debt-Dr (226)
23 (Less) Current Porton of Long-Term Debt
24 TOTAL Long-Term Debt (Total of lines 17 thru 23)
25 OTHER NONCURRENT UABILITIES
26 Obligations Under Capital Leases-Noncrrent (227)
27 Accumulated Provision for Propert Insurance (228.1 )
28 Accumulated Provision for Injuries and Damages (228.2)
29 Accmulated Provision for Pensions and Benefits (228.3)
30 Accmulated Miscellaneous Operating Provisions (228.4)
31 Accmulated Provision for Rate Refunds (229)
250-251
250-251
252
252
252
253
252
254
254
118-119
118-119
250-251
117
1,513,960
o
o
o
15,703,150
183,541
o
o
1,977741
51,909,137
o
o
o
68,231,147
1,513,06
9
9
o
15,703,150
183,541
o
o
1.077,741
51,492,182
o
o
o
67,814,192
-----~l- ~--
256-257 52,727,00 58.00,000
256-257 0 0
256-257 0 0
256-257 0 0
258-259 0 0
258-259 0 0
0 0
52,727,000 58,00,000----1- --- --
o
o
o
1,313,511
o
o
o
o
o
499,669
9
o
FERC FORM NO.2 (REV 06-04)Page 112
Name of Respondent
Intermountain Gas Company End of 2Q07/Q4
This ~rt Is: Date of Report
(1) L?An Original (Mo, Da, Yr)
(2) A Resubmission 0312812008
Comparative Balance Sheet (Liabilties and Other CreditXcontlnued)Line Title of Account
No.
Reference
Page Numbér
Currnt Year
End of
OuarterlYear
Balance(a)
32 Long.Term Porton of Derivative Instrment Uabilities
33 Long-Ter Portion of Derivative Instrment Uabilties . Hedges
34 Asset Retirement Obligations (230)
35 TOTAL Other Noncurrnt Liabilities (Total of lines 26 thru 34)
36 CURRENT AND ACCRUED UABILITIES
37 Current Porton of Long.Term Debt
38 Notes Payable (231)
39 Accunts Payable (232)
40 Notes Payable to Assoclated Companies (233)
41 Accunts Payable to Associated Companies (234)
42 Customer Deposits (235)
43 Taxes Aced (236)
44 Interest Acced (237)
45 Dividends Declared (238)
46 Matured Long.Term Debt (239)
47 Matured Interet (240)
48 Tax Collections Payable (241)
49 Misceßaneous Current and Acced Uabilities (242)
50 Obligations Under capital Leases-urrnt (243)
51 Derivative Instrment Uabilities (244)
52 (Less) Long-Term Porton of Derivative Instrment Liabilities
53 Derivative Instrumen Liabilities. Hedges (245)
54 (Less) Long-Ter Porton of Derivatie Instrment Liabilities - Hedges
55 TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)
56 DEFERRED CREDITS
57 Customer Advances for Constrcton (252)
58 Accumulated Defered Investment Tax Credits (255)
59 Deferred Gains from Dispoition of Utility Plant (256)
60 Other Deferred Creits (253)
61 Other Regulatory Liabilties (254)
62 Unamortized Gain on Reacquired Debt (257)
63 Acmulated Deferred Income Taxes - Acclerted Amortatin (281)
64 Acmulate Deferred Income Taxes - Oter Propert (282)
65 Accumulated Defered Income Taxes. Other (283)
66 TOTAL Deferrd Credits (Total of lines 57 thru 65)
67 TOTAL Liabilties and Other Credits (Total of line 15,24,35,55,and 66)
(b)
°
o
o
1,313,511
YearlPeriod of Report I
Prior Year
End Balance
12/31
(d)
I
° I
o
499,66~ Ic-- -- _ I -------- - -
262-263
5,273,000
37,200,000
36,344,798
o
309,151
1,625,129
4,076,691
219,88
o
o
o
°
o
o
°
°
o
o
85,048,657
268
° I45,500,000
44,855,828
329.46~ I
1,622,983 I
1,903,552
220,338
~ I
o
~ I
o
~I
o
o
94,432,169 Ic _ _ __ _ _ _______,__ ____ _
269
278
260
3,354,735
7,021,222
o
8,332,225
o
o
o
17,891,242
10,052,130)
26,547,294
233,867,609
I2,038,126
4,nO,582
o
7,045,63~ I
o
o
17,273,019
1,293,076)
29,834,285
250,580,315
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FERC FORM NO.2 (REV 06-04)Page 113
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This page intentionally left blank.
Name of Respondent This~rtIS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fi A Resubmission 031812008 End of 2007/Q4
Statement of Income
Quartrly
1. Enter in coumn (d) th balance fo the reportng quarter and In colum (e) th balanc for !h same thre month pe for th pror year.
2. Report in column (I) !h quarter to date amont for elec utility futi; in coum (h) !h quarter to date amounts for gas utility, and in OJ th quart to date amounts for
other utility function for the currnt year quart.
3. Repo in column (g) the quartr to date amonts fo eJe utlit fun: In colun (I) !h qurtr to date amonts for gas utility, and in (k) the quartr to date amounts for
oth utilty function for the prior year quart.
4. If additional columns are neded plce !hm in a fotnte.
Annual or Quartrly, if applicable
5. Do not report fourt quarter data in columns (e) and (f)
6. Repo amounts for acounts 412 and 413, Revenues and Expeses fro Utility Plant Leased to Otrs, in another utilty coumnin a similar manner to a utility department.
Spr th amounts) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in accunt 414, Other Utlity Operating Income, in the same manner as accnts 412 and 413 aboe.
8. Report data for lines 8, 10 and 11 fo Natura Gas companie using accunts 404.1, 404.2, 40.3, 407.1 and 407.2.
9. Use page 122 for importnt notes regrding the sttement of incme for any acunt there.
10. Give coise explanations concing unsettd rate predings whre a coingen exists such tht refs of a mateal amont may need to be made to the utlit
customers or which ma result in material refund to the utlity with respet to po or gas purch. Sla for each year eff th gross revenues or costs to which th
contingency relates and the tax effects togethr with an explanatin of the majo fars whh affec th riht of the utlity to retain such revenues or recover amonts paid WÎth
repet to por or gas purcases.
11 Give concise explanations concming significant amunts of any rends mae or re dur th yer relting frm settlemnt of any rate proding affecting reue
recived or cos Incrrd for por or gas purc, an a summary of th adjus ma to banc she incme, and expense acunts.
12. If any notes appearing in the rert to stokhder are applicable to !h Stateme of Incme, suc no ma be Included at pae 122.
13. Enter on page 122 a concise exanation of onl th cha in acurting mes ma duri !h yea which had an effect on net income, including th basis of
alloctions and appoionments from thse us in th pring yer. Also, give th appriate dolar efect of su chnges.
14. Explain in a footnte if the previous yetslquartets figure are difernt frm tht repoed In pror report.
15. If th columns are insufcient for repong additinal utlit deprtts, supply the approate account DU repo th informti In a foote to this schedule.
TiUe of Accunt Refenc Tot Tot Currnt Thre Pror Thr
Page Cur Yea to Pri Yea to Dae MoUls Ended MaUls Ended
Numb Da Il 8a Quy On Quirrty On
Une (a)fo Qiff_fo Quffear No Fourt Qu No Fourt Quar
No.(b)(c)(d)(e)(I)
1 UT OPTI INE
2 Ga Opng Reenues (40 3lt 33,34,31 351,78,00 0 0
3 Opatng Exnse
4 Operaon Exnses (401)317-3 29,60,93'30,525,837 0 0
5 Mantenance Exnse (402)317-3 2,827,83 2,34,574 0 0
6 Depreiaton Expense (40)33338 14,001,$2 13,337,949 0 0
7 Depr Expense fo Aset Retiremnt Cots (40.1)3J C 0 0 0
8 Amrtza and Depl of Uliity Plat (40)33338 28,487 38,77 0 0
9 Amizaton of Utli Plan Ac. Adjutmnt (40)336-338 0 0 0 0
10 Am. of Pr. Los, Unrevere Plant an Reg. Stu Costs (407.1)~0 0 0
11 Amrtzation of Coersion Exnse (407.2)C 0 0 0
12 Reulatory Debi (407.3)~0 0 0
13 (Less) Regulatry Crits (40.4)~0 0 0
14 Taxes Olr Ulan Inco Tax (40.1)262-26 11,17,84 11,96,317 0 0
15 inc TaxesFed (40.1)26.26 7,607,64 2,82551 0 0
16 Inc Taxes(409.1)26.26 n5,921 236.893 0 0
17 Proision of Deferred Inco Taxes (410.1)2323 21,99,88 32,262105 0 0
18 (Les) Proision for Derr Inco Tax-Crit (411.1)23235 29.29~31,64,247 0 0
19 Invest Tax Creit AdjustmNe (411.)2,25,64 (17,183)0 0
20 (Less) Gas frm Dispoition of Utit Plant (411.6)0 0 0 0
21 Losse frm Dispoiton of Utiity Plant (411.7)0 0 0 0
22 (Less) Gains from Dipoition of AHance (411.8)0 0 0 0
23 Losse fr Dispon of Allow (411.9)(0 0 0
24 Acon Ex (411.0)(0 0 0
25 TOTAL Utiity Operang Expese (Total of Rne 4 thru 24)326.98,001 33,718,571 0 0
26 Net Utiit Oprating Inc (Tot ofRne 2 les 25 (C8 fo to pa 116,
line 27)12,36,225 12,06,43 0 0
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FERC FORM NO.2 (REV 06-04)Page 114
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Name of Respondent ThS~rtIS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) Fî A Resubmission 0312812008 End of 2007/Q4
Staement of Income
,
..
Ele. Utilty Elec. Utility Gas Utilty Gas Utilit Other Utility Othr UtilityCurrntPreviousCurrentPreviousCurrentPrevious
Year to Date Year to Date Year to Date Year to Date Year to Date Year to DateLine(in dollar)(in dolars)(in dollars)(in dollars)(in dollars)No.(g)(h)(i)(in dollars)(k)(i)(j
..4 0 0 295,608,932 308,525,837 0 0
5 0 0 2,827,833 2,340,574 0 0
6 0 0 14,001,562 13.337,949 0 0
7 0 0 0 0 0 0
8 0 0 28,487 38,775 0 0
9 0 0 0 0 0 0
10 0 0 a 0 0 0
11 0 0 0 0 0 0
12 0 0 0 0 0 0
13 0 0 0 0 0 0
14 0 0 11,17,84 11,964,317 0 0
15 0 0 7,607,648 2,826,551 0 0
16 0 0 775,921 236,893 0 0
17 0 0 21,99,880 32,262,105 0 0
18 0 0 29,295,656 31,643,247 0 0
19 0 0 2,250,64 (171,183)0 0
20 0 a 0 0 0 0
21 0 a 0 0 0 0
22 0 a 0 0 0 0
23 0 a 0 0 0 0
24 0 0 0 0 0 °
25 0 0 326,982,091 339,718,571 0 0
26 0 0 12,363,225 12,063,438 0 0
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FERC FORM NO.2 (REV 06-04)Pag 115
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da. Yr)
93/281008
Year/Period of Reprt I
End of 2007104
Tit of Accunt
This~rtls:
(1) ~An Oriinal
(2) A Resubmisson
Statement of Incoe(contlnued)Re Tot
Pa Cut Year to
Number Dale Balan
for QuarrlYea
(c)
Line (a)
No.
27 Ne Utiity Opng Inco (Ca for fr pa 114)
28 R INCOM AN DEDCTNS
29 Ot Inco
30 Nonutlity Oprating Inc
31 Revenue form Mercanising, Jobbing and Cotrt Wor (415)
32 (Les) Cols and Expee of Meandisin, Job & Cot Wo (416)
33 Renues fr Noliity Operaons (417)
34 (Le) Expens of Nonulit Opeaton (417.1)
35 Nopeng Renta Inc (418)
36 Equity in Earings of Subsiar Coies (418.1)
37 Interest an Divind Inco (419)
38 Allowan fo Oter Funds Use Dung Consl1 (419.1)
39 Miscelas Nonopng Inc (421)
40 Gan on Dispoiti of Prort (421.1)
41 TOTAL Otlime (Tota of nnes 31 Uiru 40
42 Ot Incme Detins
43 Los on Dispoition of Pro (421.2)
44 Millaneo Amzat (425
45 Donat (426.1)
46 Lif Insur (426.2)
47 Penal (426.3)
48 Expeitre fo Ce Civi, Poitl and Reat Acti (4264)
49 Ot Detis (426.5)
50 TOTAL Oter Incme Deucti (Tota of lines 43 Uiru 49)
51 Taxes Apfic. to Oter Inc an Deucti
52 Tax Oter Ulan In Taxes (40.2)
53 Inc TaxesFedal (40.2)
54 Inco Tax-Or (40.2)
55 Proision fo De Income Taxes (410.2)
56 (Less) Pro fo De Inco T ax.Crit (411.2)
57 InvetmtTax Cret AdJUlmls-Nt (411.5)
58 (Le) Investmnt Tax Crils (420)
59 TOTAL Tax on Ot Inco an Deuct (Tota onnes 52.58)
60 Net Otr Incme an Deuct (Tota of line 41, 50. 59)
61 INT CHAES
62 Inlere on Long. Term Debt (427)
63 Amzaon of Debt Disc. an Expense (428)
64 Amza of Lo on Reuire Debt (428.1)
65 (Less) Amaton of Priu on DeCredt (42
66 (Less) Amrtation of Gan on Reuire De-Cit (429.1)
67 Interet on Debt to Asoc Copaies (43
68 Other Intt Expese (431)
69 (Less) Alance fo Bo Funs Used Duri Constrcton.Creit (432)
70 Net Intere Charges (Tot of fines 62 thru 69)
71 Income Before Extaoinar Item (T ola of line 27,60 an 70)
72 EXRANAY IT
73 Extrardinar Incom (43)
74 (Le) Extraordina Deuct (43)
75 Ne Exaoinar Itms (Tot of Une 73 le line 74)
76 inc TaxesFedera and Ot (40.3)
77 Exrdina Items af Tax (Tot ofUne 75 less line 76)
78 Netlnco (Tola of line 71 and 77
(b)
Tota
Pno Year to Da
Balan
fo QuarlYea
(d)
ICu Thre
MoUi Ended
Quar Only
No Fort Quart
(e)
Prir Thre
MoUis Ended
Quarterl Only
No Fourt Quar
(I)II I!I I II i I I
0643 o
I
0 0 0
0 0 0
446 0 0
9,206)0 0
0 0 0
119 0 0 0
26,610 0 0
0 0 0
16,97 0 0
0 0 0
21,53239 0 0
I
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34
26.26 0 0 0
262.26 (37,879)0 0
26.26 (24,261)0 0
23235 0 0 0
23235 0 0 0
0 0 0
0 0 0
62.146)0 0
87,341)0 0
34
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I4,210.80 0 0
25259 41,955 0 0
72,216 0 0
2525 0 0 0
0 0 0
34 0 0 0
34 2,151,73 0 0
7.647 0 0
6,469,06 0 0
5,507.031 0 0
I
II : I I I000
0 0 0
0 0 0
262.263 0 0 0
0 0 0
5,416,95 5,507,031 0 0
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FERC FORM NO.2 (REV 06-04)Pag 116
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This page intentionally left blank.
Name of Respondeni This~rtIS:Date of RElrt YearlPeri of Report
Intermountain Gas Company (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Fi A Resbmission 03181008
Staement of Accumulatd ComDrhensive Income and Hediilnii Activities
1. Report in columns (b) (c) and (e) the amounts of accmulated other compreensive income ilems, on a net-of.tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categries of oth cash flow hedges.
3. For each category of hedges that have been accnted for as "fair value hedes", report the accunts affected and the related amounts in a footnote.
Unrelizd Gains Minimum Pension Foreign Currnc 0UUneand Losses on liabUilty Adjustmenl Hedges AdjutsNo.Ilem avaDabie-for-sle (netamonQsecuri
(a)(b)(e)(d)(e)
1 Balanc of Accunt 219 al Beginning of Prin
Year
2 Preing QuartrlY ear to Date Recassifcatins
frm Accunt 219 to Nellncome
3 Preing Quartrlear to Date Changes in Fair
Valu
4 Total (lines 2 and 3)
5 Balance of Accunl219 al End of Preing
QuarterlY ear
6 Balance of Accunt 219 al Beginning of Currnl Year
7 Currl Quarter ear to Dat Recasifcas fr
Accnl219 to Net Income
8 Currt Ourterear to Date Changes in Fair Value
9 Total (lines 7 and 8)
10 Balance of Accunt 219 al End of Currnl
Quarterl ear
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FERC FORM NO.2 (NEW 06-2)
I
Page 117
I Name of Respondent
Intermountain Gas Copany
This ~ort Is:
(1 ) ~ An Oriinal
(2) A Resubmission
Oate of Report
(Mo, 08, Yr)
031812008
YearlPeriod of Report
End of 2007/Q4
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üne
No.
Oter Cash Flo Hedes
Inter Rate Swaps
OUr Cash Flow Hedes
(Insert Cateoi)
(n (g)
Totals for each
category of
itms reed in
Accnt 219
(h)
Net Incme
(Ca Forwrd
frm Page 116,
Line 78)
(i)
Total
Comprehensive
Incme
I
1
2
3
4
5
6
7
8
9
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FERC FORM NO.2 (NEW 06-2)Page 117a
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo. Da, Yr)
0312812008
YearlPeriod of Report I
End of 200710
This~rtls:
(1) IK An Orinal
(2) A Resubmission
Statement of Retained Earnings
1. Repo all changes in appprte retain earnings. unappropred retaine ears. and unapprpriat undistrut subsidiar earnings for th yer. I
2. Each crit and de duri Uie year shold be idntifie as to th retained earns acct in whic recorded (Accunts 433, 436-439 incusiv). Sho th cotr primary acnt
arfed in column (b).
3. State Uie puipse and amount fo each rervtin or apprriti of retain earn.
4. List first Accunt 439. Adjustnts to Retained Earnins. reße adjunt to th opning balanc of reine earnins. Folw by crit Uien debit itms, in tht order.
5. Show dividends fo each clas and seres of capitl st.I
Line
No.
Item
Contr Priary
Accnt Affec
(a)(b)
Currnt Quarter
Year to Date
Balance
(e)
Previous Quartr
Year to Date
Balance
(d)
I
UNAPPROPRIATED RETAINED EANINGS
1 Balance-Beinning of Period
2 Changes (Identify b prebe retained earnings acunts)
3 Adjuslmnt to Retained Earnings (Accnt 439
4 TOTAL Creits to Retained Earnings (Accunt 439 footnote detail)
5 TOTAL Debit to Retain Earnings Accnt 439 (fooot deils)
6 Balance Transferr fr Income (Acc 43 le Ac 418.1)
7 Approprtins of Retined Earnins (Accunt 43)
8 TOTAL Appropritins of Retine Earni Accnt 43) (fo detil)
9 Dividends DecrePrefer Sto (Acunt 437)
10 TOTAL Divden Decre-Prefe Sto (Acunt 43 (fotnot details)
11 Divds Dere-eomon Sto (Accunt 438)
12 TOTAL Divs Dec-Commo Stoc (Accnt 438) fotnot details)
13 Transfers frm Accunt 216.1. Unappropriate Undisbut Subsiary Earning
14 BalancEnd of Per otal of fines 1,4,5,6,8, 10, 12, and 13)
15 APPROPRIATED RETAINED EARNINGS (Accnt 215)
16 TOTAL A propriat Retained Earnings (Accnt 215 fotn deta
17 APPROPRIATED RETAINED EARNINGS-AMORTIZA nON RESERVE. FEDERA (Acnt
18 TOTAL Approprted Retained Earnings.Arnortion Resrv. Federal (Accnt
19 TOTAL Appropriated Retained Earnings (Accunts 215, 215.1) (Totl of lines
20 TOTAL Retained Earnings (Accunts 215, 215.1, 216) (Total oflnes 14 and 1
21 UNAPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Accunt 216.1)
Repo only on an Annual Basis no Quartrly
22 BalanceBeginnin of Year (Debit or Credit)
23 Equi in Earnings for Year (Creit)(Accunt418.1
24 (Les Divends Receiv (Debit)
25 Oter Changes (Explain)
26 Balance-End of Year
- ---- r--- -~ --- ----
----¡-------- -T------ -------1---------
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5,416.955 5,507,031 I~
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FERC FORM NO.2 (REV 06-4)Page 118-119
I Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
0312812008
YearlPeriod of Report
I
This~ls:
(1) ~An Original
(2) A Resubmission
Statement of Cash Flow
(1) Codes to be used:(a) Net Proces or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial pape and (d) Identify
separately such items as investments. fixed assets, intangibles. etc.
(2) Information about noncash investing and financng activities must be provided in the Notes to the Financial statements. Also provide a recnciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Opeting Activities - Other: Include gains and losses pertining to operating actiities only. Gains and losses pertining to investing and financing
activities should be reported in those activities. Show in the Notes to th Financials the amounts of interst paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outfow to acquire other companies. Provide a recnciliation of assets acquired with liabilities
assumed in the Notes to the Financal Statements. 00 not include on this statement the dollar amount of leases capitalized per the USofA Generl
Instrction 20; instead provide a recncilation of the dollar amount of leases capitalized with the plant cost.
Une Description (See Instrctions for explanation of codes)
No.
End of 200710
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Current Year
to Date
OuarterNear
Previous Year
to Date
àuarterN ear
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1 Net Cash Flow fr Operating Act
2 Net Income (line 72(c) on page 116)
3 Noncash Charges (Creit) to Incme:
4 Depreti an Depleti
5 Amortn of (Spe) (foote detans)
6 Deferr Incme Taxes (NeQ
7 Invesbnent Tax Creit Adjusbnenls (Net)
8 Net (Incase) Dec in Recivable
9 Net (Incras) Dese in Invento
10 Ne (Incrse) Dese in ADonc Inveto
11 Net Incas (Das) in Paybl and Acc Exnse
12 Net (In) Dease in Otr Regulatory As
13 Net inc (Derese) In Otr Regulato Libili
14 (Less) ADonc fo Otr Fund Us During Constrcton
15 (Le) Undisbibuted Earin fr Subsiary Companie
16 OUer (fooote details): Deferrd Gas Co and OUer Ass LiabiTites
17 Net Cash Proided by (Use in) Operating Actvites
18 (Totl of Lines 2 thru 16)
19
20 Cah Flows frm Inveent Act:
21 Constr and Acquisitn of Plant rinuding land):
22 Gros Additi to Utilit Plat (l nuclar fu)
23 Gro Additns to Nuclear Fuel
24 Gro Addit to Commo Utlit Plant
25 Gro Addits to Nonutilit Plant
26 (Les) Alloanc for OUer Funds Used Duri Constrctn
27 Other (footnote details):
28 Cah Outf for Plant (Total of line 22 thru 27)
29
30 Acquisition of OUer Noncurrnt Asls (d)
31 Proeds fr Disposl of Nonrrt Assls (d)
32
33 Invesbnenls in and Advnces to As and Subsidiary Coanie
34 Contrtions and Advance frm As and Subsiiary Copanies
35 Dispo of Invesbnents in (and Advanc to)
36 Assiated and Subsidiary Compaies
37
38 Purcas of Invetmt Securities (a)
39 Prods from sale of Invesent Secries (s)
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14,722,536 14,078,613
7,296,777)618,858
2,250,640 (171,183)
393,112 (4,291,536)
551.331)(1.772,092)
2,948.610)25,632,551
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25,652,045
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24.555,910)23,832,230)
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24,555.910)23,832,230)--r--- - - -- -
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FERC FORM NO.2 (REV 06-04)Page 120
Name of Respondent
Intermountain Gas Company
Line
No.
This~rtls:
(1) l!An Orinal
(2) A Resubmission
Statement of Cash Flows (continued)
Descrption (See Instrctons for explanation of codes)
(a)
Date of Report Year/Perid of Reprt I
(Mo, Da, Yr)
03181008 End of 2007104
Currt Year Previous Year Ito Date to Date
QuarterlYear OuarterNear
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8,300,000)11,500,000 I
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8,300,000)11,500,000 I
40 Lons Made or Purcased
41 Colle on Loans
42
43 Net (Increase) Derease in Reæivabfes
44 Net (Increas) Dease in Inventoiy
45 Net (Increse) Decrase in Allowanc Held fo Spelati
46 Net Incr (Decas) in Payabl and Acced Expe
47 Other (footnote details):
48 Net Cash Proed by (Used in) Investing Actit
49 (Total of lis 28 thru 47)
50
51 Cash Flow frm Finnci Actvites:
52 Proed from Issuance of:
53 Long-Ter Debt (b)
54 Preferr Stk
55 Common Sto
56 Oter (footn de):
57 Net Incrase in Short-teRn Debt (c)
58 Ot (footn detaHs):
59 Cah Proed by Outide Sourc (Totl of line 53 Uiru 58)
60
61 Payments fo Retrent of:
62 Long-TeRn Debt (b)
63 Preferr Sto
64 Common Sto
65 Ot (foote details):
66 Net Dease In Short-TeRn Debt (c)
67
68 Dividnds on Preferr St
69 Dividends on Common St
70 Net Cash Proed by (Us in) F"ma Acts
71 (Total of line 59 Uiru 69)
72
73 Net Incrase (Decase) in Cah and Ca Equivalents
74 (Tot of Une 18.49 and 71)
75
76 Cash and Cash Equivalents at Beinning of Year
77
78 Cash and Cash Equivalents at End of Year
- - - - r------ - -----~---f_---
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5,000,000)5,000,000)
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FERC FORM NO.2 (REV 06-64)Page 120a
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Name of Respondent This Report is:Oate of Report Year/Period of Report
(1) ~ An Original (Mo, Oa, Yr)Interountain Gas Company I (2) A Resubmission 03/2812008 2007104
Notes to Financial Statements
1. Provide importnt disclosur regarding the Balance Shee, 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 accrding to each financial statement, providingå 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 iss general purpse financial statements to the public or shreholders.2. Furnish details as to any signifcant contingent assets or liabilities existing at year end, and briefly explain any acton initiated by the Interal
Revenue Service involvng possible assessment of additional income taxes of material amount, or a claim fo refund of income taxes of a
materal amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative prefered stock.
3. Furnish details on the respondent's pension plans, post-rtirement 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 yeats cash contrbutions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accunting for transition obligatis or
assets, gains or losses, the amounts deferred and the expcted recovery periods. Also, disclose any current yeats plan or trst curtilments,
terinations, transfer, or reversions of assets.
4. Whe Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortzed Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See Geneal Instrction 17 of the Uniform System of Accunts.
5. Explain conclsely any retained earnings restrctions and state the amount of retained earnings affected by such restrictons.
6. Disclose details on any significant financial changes during the reportng year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, trnsfers or merger of affliates, Invstents in new parterhips, sales
of gas pipeline facilities or the sale of owerhip interests in the gas pipeine to limited parterships, invetments in related inustries (I.e.,
production, gathering), major pipeline investments, acquisitins by the parent corpration(s), and distrbutions of capitaL.
7. Explain concisely unsetted rate proceedings wher a contingency exists such that the company may need to refund a material amount to thE
utilitys customer or tht the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
reveues or costs to which the contingency relates and the tax effec and explain the major factrs tht affect the rights of the utility to retain
such revenues or to recver amounts paid wlth respect to powr and gas purchases.
8. Explain concisely significant amounts of any refunds made or received during the year resulting frm setement of any rate proceing
affecng revenues recived or costs Incurred for por or gas purcases, and summari th adjustments made to balance sheet, incme, and
expense accunts.
9. Explain concisely only thse significant changes In accunting meths made during the year which had an effect on net ince, including
the basis of alloctions and apportonments fro those use in the precng year. Also give the approximate dollar effec of such chnges.
10. For the 30 disclosures, respondent must provide in the notes suffcient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contaned in the most recent FERC Annual Report may be omitted.
11. For the 30 disclosures, the disclosures shall be provided where evts subsuent to the end of the most recent year hav occurred which
have a material effect on the respondent Respondent musUnclude in the notes significant chnges since the most rentiy copleted year in
such items as: accunting principles and practices; estimates inherent in the preparation of the financlal statements; sttus of long-term
contract; capitalization including significant new borrngs or modifcations of existing financng agrents; and changes resulting from
business combinations or dispositions. However wee material contingencies exist, the disclosure of such matter shall be provided even though
a significant change since year end may not have ocrred.
12. Finally, if the notes to the financial statements reating to the respondent appearing In the annual report to the stockholder are applicable
and furnish the data required by the above instrons, such notes may be included herein.
1. Balance Sheet - Accunts 253 Other Deferred Debits -
Intermountain makes certain adjustments to deferred income taxes to reflect the effects of regulation.
As a result, Intermountain has recorded deferred regulatory assets of $3,425,000, $2,983,000, and
$4,620,000, and deferred regulatory liabilties of $8,332,000, $7,046,000, and $10,997,000 at
September 30, 2007, 2006, and 2005, respectively. The net regulatory liabilties are reported in
"Regulatory liabilty for income taxes."
2. See Page 1 08 for disclosure contingency -
3. Pension Plans & PBOP -
In September 2007, Intermountain adopted the recognition provisions of SFAS No. 158,
Employers' Accountingfor Defined Benefit Pension Plans and Other Postretirement Plans - an amendment FASB
Statements No. 87, 88, 106, and 132R.
The following table at September 30, 2007, presents the incremental effect of applying Statement 158 on individual
line items in the balance sheets of Interountain:
I FERC FORM NO. 2/3- (02-04)122.1
I FERC FORM NO. 213-Q (02-04)122.2
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Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1 ) ~ An Original (Mo. Da, Yr)
Intermountain Gas Company (2) A Resubmission 0318100 2007/04
Notes to Financial Statements
OtIië¡:'ëïefeiTe,fdmrgëš' ....-
Òtber liabiltIes --.
Before Afte r !;.. .____..._____.__._ _ '.". ..... . . .i
. -'~~I.i~a_tio"._ 0'. - -- --.-.......- -.- --"Ãppicatiõ-ñòf !
Statement 158 AcQuštin-Eïnts. 'Statement "15S!
:(thousands of~oiiars) i j
! ¡:.. :
. .. $'--"-4--50'" - - ..,.. .... ---..$..-..--3--5-7"---'-..-.-...-..--.-.--$-----.-.8-.'O-.,¡- -"--f-'. . . ¡ . ~~,984 . 357 5,441! :
In accordance with regulatory accounting treatment under SF AS 71, amounts that otherwise would have been
recorded in accumulated other comprehensive income have been recorded as a regulatory asset for the
postretirement plans.
The measurement provisions of SF AS 158 ar not reuire to be adopted until 2009 and reuire that a company
measure its plan assets and benefit obligations as of its balance sheet date. Industries already uses a September 30
measurement date for its plans, so adoption of the measurement provisions of SF AS 158 is not expected to have a
material effect on industres' results of operations or cah flows.
Intemiountain accrues postretirement benefit costs, includig retire health ca costs over each retire's workg
life. For yea prior to 1996, postretirement costs were recorded at the time the benefits were provided.
Postretirement benefit costseamed, but not accrued, prior to 1996 are being amortize over a 20-year period. The
trend rate for medical care costs was 10.0%, which is assumed to decse ratably over the next ten years to 5.0%
and remai at that leveL.
Intemiountain's policy is to fud its obligations for postretireent health cae benefits in an amount equal to its
book expense, up to the maximum amount deductible for income ta puroses. For the year ended
September 30,2007, 2006, and 2005, Intemiountain accrued expenses of $992,000, $821,000, and $873,000,
respectively, of which it funded $535,000, $707,000, and $960,000 respectively, into the Trust. The plan
paricipants paid premium to the Trut of $100,000, $91,00, and $81,000, for the yeas ending September 30,
2007, 2006, and 2005, respectively. Benefits paid to paricipants for the years ended September 30, 2007, 2006, and
2005, were $487,000, $384,000, and $544,00, respetively. The values of plan investments as of
September 30, 2007, 2006, and 2005, were $10,039,000, $8,076,000, and $7,645,000, respectively. The Trust
invests fuds not otherwise requir to meet curnt benefit requirements in an investment fund which is composed
priarily of U.S. based publicly trded stock. For the year ended September 30, 2007, 2006, and 2005, the
anualized return on assets invested in the Trust were approximately 19.0%, 7.1 %, and 25.0%, repectively.
On December 8, 2003, the President signed into law the Medicare Prescription Drg, Improvement and
Modernization Act of 2003 (the "Act"), which introduces a prescription drg benefit under Medicar starting in
2006. The Accumulated Postrtirement Benefit Obligation ("APBO") and accrued benefit costs in the financial
statements and the accompanyig notes reflect the effects of the Act on the Plan.
The accrued postrtirement heath car benefit obligation is included in "Other long-temi liabilties" on the balance
sheets at September 30, 2007, 2006, and 2005. The funded status of the plan is as follows (dollar in thousands):
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Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo. Da, Yr)Intermountain Gas Company I (2) A Resubmission 03/2812008 2007104
Notes to Financial Statements
2007 2006 2005. .
Accumulated postretirement heaJh care
. benefit obligation
Fâr:Viiüë of piiui as'sets
$(11,353) i $(11,740) $(11,184)
.....iÖ;Ó39. ¡ ......šlYi6..... ""7J4S.'. ~ .....~.. ~.... ~ ......_ .... . "'""U.._. '~N¡ 1
¡ $ (ÇÜ4) . : $d(3,664)..1 '..! - .... ;.iI ,
_.1.$ 1,3i4. 'i...$ 500
\vé1ghtëd "ãvùáge' ašsumi,tîõiislli;'õfSepiëmbeï:-jO: . T'" . ... -"-'r""""""-" .....
'Ö~count rate ...... . ... j' 5.95% i 5.95 %
:_:i3.'~'~~~t~4~r~tln onp)an 8:ssetS'. .1' . ä.ocf . .¡ . ..- 8~Ö'Ö'
Funded status of plan' .. $ (3~539)
.Aëúüed benefit obÏigatiòii lecognied on the
balance sheets $386
5.70%'
.. 8~'ÖÖ ... -
The expected investment returns of8% are base on the historic long term average return of U.S. Equity Securties.
This long term average return is the expeted long term investment return for plan assets.
Intermountain's assumed long-term asset allocation and weighted-average asset allocations at September 30,2007,
2006, and 2005, by asset category ar as follows:
=~~~:~=~~~~==~h~~%~~
~~~~-:-~:~~~:~~~~~:=_~~~~~iiit~iZ_ib2~
Interountain's assets are invested in the Trust.
Investments wil be made for the sole interest of the paricipants and beneficiares of the progrms paricipating in
the Trust. Accordingly, the assets of the Trust shall be invested in accordace with these objectives:
a. To ensure assets are available to meet future obligations of the parcipating progrs when due.
To earn the maximum retur that ca be realisticaly achieved in the markets over the long term at a specified and
controlled level of risk in order to minimize future . contrbutions.
To invest the assets with the ca, skil, and dilgence that a prudent person acting in a like capacity would
undere.
Intermountai expects to contrbute approximately $1,000,000 to its postrtirement benefit progr in 2008.
The following table suarizes the expected futur postretirement benefit payments for the years ended
September 30 (dollars in thousands):
I FERC FORM NO. 213- (02-04)122.3
¡"¡ÖOS
:'iÖo"9
!ioió.
¡iõn!2"öf2 .. ..... ....
¡f~er~:'~ri~ii~øi.F:~~nL.:~..~~.~.-.:~'..~~"-=:~.:=.:~~., ..
f527
574
612
66.1
715
. ......1;9.-S~.
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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 03/2812008 2007104
Notes to Financial Statements
i¡:iscaIYear. .
,
Employee Pension Plan - Intermountain's Employee Pension, Savings and Profit Sharing Plan is a defined
contribution plan under Internal Revenue Code Section 401(k) which covers substantially all of the employees of
Intermountain, except those who are curntly members of the collective baraining unit and are covered under its
separate pension plan. Intermountain contrbutes 6% of gross pay into the paricipant's individual account. In
addition, Inermountain wil match $1.00 of each $2.00 of pre-tax contributions made by the participant, up to 4% of
the paricipant's gross pay. Intermountain's contributions to the Plan were $1,124,000, $961,000, and $875,000, for
2007,2006, and 2005, respectively.
4. Not applicable
5. Statement of Retained Eaings-
Under the terms of the Senor Debentu, the repondent's retained eaings are restricted as to the payment
of cash dividends on common stock. At September 30,207 $23,028,00 of the respondent's retained earngs are
available for the payment of dividends.
6. Not applicable
7. Not applicable
8. Not applicable
9. Not applicable
10. Not applicable
i 1. Not applicable
12. Not applicable
Page 120, Instrction 3:
Interest paid, net of amount capitalized $ 7,083,000
Income taxes paid $ 5,900,000
I FERC FORM NO. 213-Q (02-04)122.4
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This page intentionally left blank.
Line
No.
Item
(a)
IS ~o s:
(1) ~ An Original
(2) A Resubmission End of 207/04
Summary of Utilty Plant and Accumulated Provisions for Depreiation, Amortizaion and Depletion
1 UTILITY PLANT
2 In Service
3 Plant in Service (Classified)
4 Properl Under Capital Leases
5 Plant Purchased or Sold
6 Completed Constrction not Classifed
7 Experimental Plant Unclassified
8 TOTAL Utilty Plant (Total of lines 3 thru 7)
9 Lease to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
13 TOTAL Utility Plant (Total of lines 8 thru 12)
14 Accmulated Provisions for Depreation, Amorttin, & Deplet
15 Net Utility Plant (Tota of lines 13 and 14)
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
18 Depreciation
19 Amorttion and Depletion of Producing Natural Gas Land and Land Rights
20 Amorzation of Underground Storae Land and Land Rights
21 Amortzation of Other Utility Plant
22 TOTAL In 5ece (Total of lines 18 thru 21)
23 Leased to Others
24 Depreciation
25 Amortzation and Depletion
26 TOTAL Leased to Others (Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Total of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amortzation of Plant Acquisition Adjustment
33 TOTAL Accm. Provisions (Should agree with line 14 above)(otal of line 22,26,30,31, and 32)
405,796,666
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2,613,561
408,410,227 I
218,385,95
190,024,732 I
217,657,243 I
728,252
218,385,95 I
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FERC FORM NO.2 (12-96)Pag 200
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Name of Respondent
Intermountain Gas Company
This ~ort Is: Oate of Report
(1) llAn Original (Mo, Oa, Yr)(2) A Resubmission 031281008 End of 2007/04
Summary of Utlity Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Year/Period of Report
Line
No.
Electrc
(c)
Gas
(d)
Other (specfy)
(e)
Common
(f)
- ---- -- í - -- ¡ - ---- --1- -- - --- ---i i-~-¡--~~-I--
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405,796,666
405,796,66
2,613,561
408,410,227
218,385,95
190,024,732
-- ------ ----r -- --- - --- --- -- ------ f ------ - - -------- --I i
~ ---- -- --- -- - --I - ----
218,385,495
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/28100
YearlPeriod of Report I
End of 2007/04
This~rtIS:
(1) ~An Original
(2) A Resubmission
Gas Plant in Servce (Accounts 101,102,103, and 106)
1. Report below the original cost of gas plant in service accrding to the prescnbed accunts.
2. In addition to Acunt 101, Gas Plant In Service (Classifed), this page and the next Include Accunt 102, Gas Plant Purchased or Sold, Accunt
103, Experimental Gas Plant Unclassified, and Accunt 106, Completed Constrct Not Classified-Gs.
3. Include in column (c) and (d), as appropriate corrections of addition and retireents for the currnt or preceing year.
4. Enclose in parenthesis crit adjustments of plant accunts to indicate th negative effect of such accnts.
5. Classify Accunt 106 accrding to prescribed accunts, on an
estimated basis if nessary, and include the entres in column (c).Also to be included in column (c) are entries for reversals of tentative distrbutions of
prior year reported in column (b). Likewse, if the respondent has a significant amount of plant retirements which have not been classified to primary I
accunts at the end of the year, include in column (d) a tentative distrbution of such retirements, on an estimated basis, with appropriate contr entry to
the accunt fo accmulated depreciation provision. Indude also In column (d) reersals of tentative distrbutions of prior year's unclassified retirements.
Attch supplemental statement showing the acunt distrbutions of these tentative classifications In columns (c) and (d),Accunt Balance at
Beginning of Year
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Line
No.
Additions I
1 INTANGIBLE PLANT
2 301 0 anization
3 302 Franchises and Consents
4 303 Miscellaneous Intangible Plant
5 TOTAL Intangible Plant (Enter Total of lines 2 thru 4)
6 PRODUCTION PLAT
7 Natural Gas Producton and Gathering Plant
8 325.1 Producing Lands
9 325.2 Producng Leaseholds
10 325.3 Gas Rights
11 325.4 Rightsf-Way
12 325.5 Other Land and Land Rights
13 326 Gas Well Strctures
14 327 Field Compreor Station Strres
15 328 Field Measurng and Regulating Station Equipment
16 329 Other Structures
17 330 Proucing Gas Wells-Well Constructon
18 331 Proucing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating Station Equipment
22 335 Drilling and Cleaning Equipment
23 336 Purification Equipment
24 337 Other Equipment
25 338 Unsuccsful Exploratin and Deelopent Cots
26 339 Asset Retirement Cots for Natural Gas Procton and
27 TOTAL Production and Gathering Plant (Enter Total of lines 8
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights
30 341 Structures and Improvements
31 342 Extraction and Refining Equipment
32 343 Pipe Lines
33 344 Extcted Products Storage Equipment
a -- - -- - - --r----- -- --
---- - ------~--------------~¡--
2,506
429,487
1,091,165
1,523,158
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IFERC FORM NO.2 (12-96)Page 204
I Name of Respondent
Intermountain Gas Company
Year/Period of Report
I
This ~ort Is: Date of Report
(1) ~An Original (Mo. Da, Yr)
(2) A Resubmission 03/2812008
Gas Plant in Service (Accounts 101,102,103, and 106) (continued)
including the reversals of the prior years tentative accunt distrbutions of these amounts. Careful obserance of the above instructions and the text of
Accunt 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 accunts. Include also in column (f) the additons or reductions of primaryaccunt
classifcations arising frm distrbution of amounts Initially recoed in Accunt 102. In showing the clearance of Accunt 102, include in column (e) the
amounts with repect to accumulated provision for depreciation, acquisition adjustments, etc., and sho irHlumn (f) only the offet to the debits or
credits to primary accunt classifications.
7. For Accunt 399, state the nature and use of plånt included in this accunt and if substantial in amount submit a~ supplementary statement shong
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprsing the reported balance and changes in Accunt 102, state the propert purchased or sold, name of vendor or purchaser.
and date of trnsaction. If proposed journal entries have been filed with the Commission as require by the Uniform System of Accunts, give date ofRetirements Adjustments Transfer Balance at
End of Year
End of 200710
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I -~--- -~---I-------- 1-------- - I -- -- - ~-- ----~~--i_~:----------246,316)
246,316)
2,506
429,487
84,849
1,276,842
I
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
2
29
30
31
32
33
-----~I----------~-- - -~----~
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FERC FORM NO.2 (12-96)Page 205
Name of Respondent
Intermountain Gas Company End of 2007104
34 345 Compresor Equipment
35 346 Gas Measuring and Regulating Equipment
36 347 Other Equipment
37 348 Asset Retirement Costs for Products Extctn Plant
38 TOTAL Products Extction Plant (Enter Total of lines 29 thru 37)
39 TOTAL Natural Gas Producton Plant (Enter Total of lines 27 and
40 Manufctured Gas Proucton Plant (Submit Supplementary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATURAL GAS STORAGE AND PROCESSING PLA
43 Underground Storage Plant
44 350.1 Land
45 350.2 Rights-of-Way
46 351 Strctures and Improvements
47 352 Wells
48 352.1 Storage Leaselds and Rights
49 352.2 Reservoirs
50 352.3 Non-recoverble Natural Gas
51 353 Unes
52 354 Compresr Station Equipment
53 355 Other Equipment
54 356 Purification Equipment
55 357 Other Equipment
56 358 Aset Retirement Costs for Underground Storage Plant
57 TOTAL Underround Storage Plant (Enter Total of lines 44 thru
58 Other Storage Plant
59 360 Land and Land Rights
60 361 Strctures and Improvements
61 362 Gas Holders
62 363 Purification Equipment
63 363.1 Liquefaction Equipment
64 363.2 Vaporizing Equipment
65 363.3 Compressor Equipment
66 363.4 Measunng and Regulating Equipment
67 363.5 Other Equipment
68 363.6 Asset Retirement Costs for Other Storage Plant
69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)
70 Base Load Liquefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Rights
72 364.2 Strctres and Improvements
73 364.3 LNG Processing Terminal Equipment
74 364.4 LNG Transporttion Equipment
75 364.5 Measunng and Regulating Equipment
76 364.6 Compressor Station Equipment
77 36.7 Communications Equipment
78 36.8 Othèr Equipment
79 364.9 Asset Retirement Costs for Base Lod Liquefied Natural Gas
80 TOTAL Base Load Liquefied Nall Gas, Terminaling and
Line
No.
This ~ort Is: Date of Report
(1) llAn Original (Mo, Da, Yr)
(2) A Resubmission 03/2812008
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)Account Balance at
Beginning of Yeara b
Year/Perod of Report I
Additions I
c
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--- -- ---- -I-----~I91,904
741,975
2,113,334
1,356,238
888,760
939,888
1,613,809
25,724
459,717
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8,231,349 I-~~~-------._-~~
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FERC FORM NO.2 (12-96)Page 206
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Name of Respondent
Intermountain Gas Company
Line
No.
Retirements
This ~ort Is: Date of Report
(1) ll An Original (Mo, Da, Yr)
(2) A Resubmisslon 03/281008
Gas Plant in Service (Accounts 101,102,103, and 106)(continued)
Adjustments Transfers
Year/Perod of Report
End of 2007/Q4
Balance at
End of Year
d e
34
35
36
37
38
39
40
41
4
4
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
7
71
72
73
74
75
76
77
78
79
80
~--- ------- - --¡----~----i---- ----I~- ---~-----r---¡----I~
------- ----1- --- - ---I~-- -----r ----- - ---------
200,684
12,545
292,588
741,975
2,113.334
1,356,238
964,656
939,888
1,626,354
25,724
459,717
75,896
---------- ---1------ -I --- - ----I-~ - ------289,125 8,520,474
FERC FORM NO.2 (12-96)Page 207
This ~rt Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 0312812008
Gas Plant In Service (Account 101,102,103, and 106) (continued)Accunt Balance at
Beginning of Year
b
Name of Respondent
Interountain Gas Company
Line
No.
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
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
a
TOTAL Nall 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 Piant
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 Equlpment-Gl
379 Measuring and Regulating Station Equiment-Gity Gate
380 Service
381 Mete
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industral Measuring and Regulating Stati Equipment
38 Other Properl on Custmers' Premises
387 Other Equipment
388 Asset Retirement Costs for Distribution Plant
TOTAL Distrbution Plant (Enter Total of lines 94 thru 108)
GENERA PLANT
389 Land and Land Rights
390 Strtures and Improvements
391 Offce Furiture and Equipment
392 Transporttion 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 Prope
399.1 Asset Retirement Costs for Generl Plant
TOTAL Generl Plant (Enter Total of lines 121, 122 and 123)
TOTAL (Accunts 101 and 106)
Gas Plant Purchased (See Instrction 8)
(Les) Gas Plant Sold (See Instructon 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant In Serce (Enter Total of lines 125 thru 128)
Year/Period of Report I
End of 2007/04
Additions I
c
8,231,349 I--~---I- -~-~~-
608,268 I41,339,342
1,917,736
714,440 I
44,579,786 I--,.---- - ~~---
346,44
18,864
122,981,779 I
3,84,270 I
112,553,413
32,421,976
10,266,822
4,48,58
4,498,722
8,226,305
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299,650,179 I~~~~ -- - ¡-~---~--- -
275,124
8,449,254
15,935,44
5,627,94
21,350
2,398,056
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998,019
3,577,668
1,153
37,284,011
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37,284,011
391,268,483 I1,46,945 -~- -----
I389,802,538
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FERC FORM NO.2 (12-96)Page 208
Name of Respondent
Interountain Gas CompanyI
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Line
No.
Retirements
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission03l812oo8
Gas Plant in Servce (AccoUnts 101,102, 103, and 106) (continue)
Adjustments Transfers
YearlPeriod o.f Report
End of'20Q7/04
Balance at
End of Year
d e
81
8
83
84
85
86
87
88
89
90
91
92
9
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
1
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
12
127
128
129
---~- -- r----~- -- - - -i~---~~----------~--- - - ----289,125 8,520,474
15,446 623,714
24,716
1,845,621
1,276 130,066 41,445,968
72,115
714,440
-------- -~-,- - -- -~r-----~~-- -----I i1,870,337 1,276 145,512 42,856,237
30,027 376,467
18,864
276,879 387,062)8,527,859 130,84,697
135,420 7,120)156,685 3,863,415
476,169 66,107)6,422,878 118,434,015
7,116 193,324 1,890,975 34,499,159
1,324 193,324)34,865 10,419,039
197,500 4,68,086
32,596 4,819,318
31,247 8,446 323,072 8,526,576
------- ~-I- -- -i-~---~T- -~-~---928,155 451,843)18,216,457 316,486,63
188,083
275,124
9,561,856
15,238,732
5,959,608
20,740
2,346,475
30,857
1,815,457
481,723
610
239,664
1,326)1,144,785
1,118,746
813,387
80,54
172,778 396,277
917,56
3,801,167
1,153
38,122,4202,821,54 1,326)3,661,278
~--~-2,821,543
5,620,035
( 1,326)
( 698,209)
3,661,278
22,312,372
38,122,420
407,262,611
1,465,945
5,620,035 698,209)22,312,372 405,796,666
FERC FORM NO, 2 (12-96)Pag 209
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo. Da, Yr)
03181200
Year/Period of RepoThis f! Is:
(1 ) ~ An Original
(2) A Resmission
Gas Propert and Capait Leasd from Others
1. Report below the information called for concerning gas propert and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over th initial term of the lease exceeds $500,000, describe in column
(c), if applicable: the propert or capacity leased. Designate associated companies with an asterisk in column (b).
End of 200710 I
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Name of Lessor .Descrption of Lease
Line
No.(a)(b)(e)
Lease Payments for
Current Year
(d)
1 Not applicble
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total ------- ----~-------- - ---I
FERC FORM NO.2 (12-96)Page 212
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Name of Respondent
Intermountain Gas Company
Date of Reprt
(Mo, Da, Yr)
031281008
Year/Period of RepoThis~rtIS:
(1) !!An Original
(2) A Resubmission
Gas Propert and Capacity Leasd to Otrs
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 facilty or leased capacity that is classfied as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received frm others.
3. Designate associated companies with an asterisk in column (b).
End of 2007/04
Name of Lessor Decrption of Lease
Une
No.(a)(b)(c)
Lease Payments for
Current Year
(d)
1 Not Applicable
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Totl - ------------
FERC FORM NO.2 (12-96)Page 213
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
0312812008
YearlPeriod of Report I
End of 2007104
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Plant Held for Future Use (Acount 105)
1. Report separately each propert held for fuure use at end of the year having an original cost of $1,000,000 or more. Group other
items of propert held for future use.
2. For propert having an original cost of $1,000,000 or more previously used in utilty operations, now held for future use, give in
column (a), in addition to other required information, the date that utlity use of such propert was discontinued, and the date the
original cost was trnsferrd to Account 105.
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Line
No.
Deptin and Loction
of Propert
(a)
Balanæat
End of Year
(d)
Dae Oriinlly Indueed
in this Accunt
(b)
Date Exped to be Use
in Utlit Service
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
Not Applicble
Total I -- -------- ---- - ~--- --~-I
FERC FORM NO.2 (12-96)Page 214
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Name of Respondent This wort Is:Date of RePrt YearlPeriod of Repor1
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/2812008 End of 2007/
Construction Work In Progressas (Account 107)
1: Report below descriptions and balances at end of year of projects in process of constrction (Accunt 107).
2. Show items relating to "researc, development, and demonstration" projects last, under a caption Researc, Development,
and Demonstration (see Account 107 of the Uniform System of Accunts).
3. Minor projects (less than $1,000,000) may be grouped.
Constrction Work in Estimated Additional
Line Descrption of Project Progress-Gas Cost of Project
No.(Accunt 107)
(a)(b)(c)
1 DISTRIBUTION PLANT
2 Mains 211,925 2,560,503
3 Reg Station - Industral 21.375 6,042
4 Reg Station. General 33.053 147,578
5
6 GENERAL PLAT
7 Strctures & Improvements 5,250 44,750
8 TRANSMISSION PLANT
9 Mains 22,757 82,451
10 STORAGE PLANT
11 Stuctures & Improvements 287,634 2,36
12 Gas Holder 709,586 475,914
13 Liquefacation Equipment 800,135
14 Other Equipment 521,84 16,153
15
16 .
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
4S Total 2,613,561 3,335,757
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FERC FORM NO.2 (12-96)Page 216
1. For each construction overhead explain: (a) the nature and extent of wo, etc., th overhead chrges are intended to cover, (b) the general
procedure for determining the amount capitalized, (c) the method of distrbution to constrtion jobs, (d) whether different rates are applied to
different types of construction. (e) basis of differentiation in rate for differnt tyes of constrction, and (f) whether the overhead Is directly or
indirectly assigned.
2. Show below the computation of allownce for funds used during constrcton rates, in accrdance with the provisions of Gas Plant
Instrctons 3 (17) of the Uniform System of Accunts.
3. Where a net-of-tax rate for borrwed funds is used, show the approriate tax effect adjustment to the computations below in a manner that
clearly indicates the amount of reduction in the gros rate for tax effects.
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Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Oa, Yr)
Intermountain Gas Company (2) A Resubmission 03/2812008 2007/04
General Descripton of Construction Ovrhead Procure
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1 (a)(b) - Engineering, supervision, administration, and equipment costs are charged directly to construction clearing
accounts based on direct labor housrs and dollars released to construction.
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.
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1 (d)(e) - rates are the same
1 (f) - Indirectly assigned
3 - Not applicable
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I FERC FORM NO.2 (12-96)218.1
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I Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report
.(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 031281008
General Description of Construction Ovrhead Procedure (contnued)
'tear/Perod of Report
End of. 207l04
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I COMUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line (5~ coumn (d) below, ente th rate granted in uie last rate prng. If no availabte, use lIe avrae rate earn during th pring 3 yealS.
I 1. Components of Formula (Derived from actual book balance and actual cot rates):TlUe Amount
I Line
No.(a)(b)
calitin
Rati (prcnt)
(e)
Cos Rate
Percnta
(d)
(1) Avera e Short- Tenn Det
(2) Short Teo Interest
(3) Lon . Tenn Debt
(4) Preferr Sto
5) Commo Equit
(6) Totl CapiUzatin
(7) A e Constrct Work In Prore Balance
D
P
C
58,00,000 46.00I
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67,814,000
165,197,333
8,79,500
---- ----~~----------- -
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54.00 14.85
I 2. Gross Rate for BorrWe Funds s(SIW) + d((D/(D+P+C)) (1-(SJ))6.83
3. Rate for Other Funds (1-(SIW) (P(P/(D+P+C)) + c(C/(D+P+C)))
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4. Weighted Average Rate Actually Used for the Year:
a. Rate for BorrWe Funds.
b. Rate for Other Funds -
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FERC FORM NO.2 (12-96)Page 218a
This ~rt Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 0312812008
Accumulated Provision for Depriation of Gas Utility Plant (Account 108)
1. Explain in a footnote any importnt 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 propert.
3. The provisions of Account 108 in the Uniform System of Acunts reuire 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 cost 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 numbere in sequence, e.g., 7.01, 7.02, etc.
Item Total Gas Plant in Gas Plant Held Gas Plant Leased
(c+d+e) Servce for Future Use to Othersbed e
Name of Respondent
Interountain Gas Company
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
a
Secon A. BALANCES AND CHANGES DURING YEAR
Balance Beginning or Year
Deprciation Provisions for Year. Charged to
(403) Depreciati Expense
(403.1) Depreti Exp for Ass Retirent Cots
(413) Expens of Gas Plnt Lease to Otei
Transpon Expenss - Clering
Oter Clering Acnt
Oter Clearing (Speif) (fomote deil):
TOTAL Depr Provo to Year (Total of lines 3 thiu 8)
Net Charges for Plant Retire:
Book Cot of Plant Retire
Cos of Removal
Salve (Creit)
TOTAL Net Chrgs for Plant Ret (Totl of Ones 12 thiu 14)
Oter Deb or Credit Items (Desbe) (fotnte detail):
14,578,124
Year/Period of Report IEnd of 2007/04
I
---- -- --~~ -- -- ~ - ~14,578,124
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( 5,620.035)
( 549.636)
( 37,991)
( 6,131,68)
( 5,620,035)
( 549,636)
( 37,991)
( 6,131,680)
217,657,244
8,404,65
27,949,489
162,465,941
18,837,163
217.657,243
Book Cot of As Retire Costs
Balanc End of Year (Total oflines 1,10.15,16 and 18)
Secn B. BALACES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
Prouctons-Manufctred Gas
Proucton and Gathering-Natural Gas
Prouc Extn-Natural Gas
Underround Gas Storae
Oter Strage Plant
Base Load LNG Tenninali and Proing Plant
Tramission
Distrbuti
General
TOTAL (Totl of One 21 thiu 29)
217,657,244
21
22
23
24
25
26
27
28
29
30
8,404,650
27,949,489
162,465,941
18,837,163
217,657.243
FERC FORM NO.2 (12-96)Page 219
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Name of Respondent This wort Is:Date of Reprt Year/Perod of Reprt
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 031281008 End of 2007/04 ~
Gas Store (Accounts 117.1,117.2, 117.3,117.4,164.1,164.2, and 164.3)
1. If during th year adjustments were made to the store gas inventory reprted in columns (d), (f), (g). and (h) (such as to correc cumulative inaccuracies
of gas measurements), explain in a footnte the reason for the adjustments, the Dth and dollar amount of adjustment, and accunt chrged or credited.
2. Report in column (e) all encrachments during the year upo the volumes designated as base gas. column (b), and system balancing gas, column (c),
and gas propert recordable in the plant accounts.
3. State in a footnote the basis of sereation of inventory betwen current and noncurrent portons. Also, state in a fotnote the method used to report
storage (i.e., fixed asset metho or inventory method).
.ill Description Noncurrnt Current LNG LNG
No (Accunt (Account (Accunt (Accnt (Accunt (Accunt (Accunt Total
117.1)117.2)117.3)117.4)164.1)164.2)164.3)
(a)(b)(c)(d)(e)(f)(g)(h)(i)
1 Balan at Bennng of 5,289.06 5.2.06
2 Ga De6ver to Sloe 441.19'441,194
3 Ga WiUira fr ni.64 721,64
4 Otr Debits an Crits
5 Balance at End of Year 5,0.60 5.008.60
6 DU 1,042,53 1.04.53
7 Amt Per DU 4.804 4.8
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I FERC FORM NO.2 (REV 04-4)Page 220
Name of Respondent This oo0rt Is:Date of Report Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo. Da. Yr)
(2) Lí A Resubmission 031812008 End of 2007/04
Investments (Account 123,124, and 136)
1. Report be invesls in Accnls 123, Investenls in Assocte Companie, 124, OIer Invebnenls, and 136, Temrary Cash Invesls.
2. Provide a subheaing for eac acnt an list thereunder the infoatn called fo
(a) Investment in Serilies-lis and desbe each seri owned, givng name of isr, date acquire an da of maturity. For bo, also give principal amont date of isue,
maturity, an intere rate. For capital st (inuding capitl stoc of repondent recquire under a definit plan for reale pursuant to authorizan by the Bord of Dirs, and
include in Accnt 124, Otr Investmnls) slate number of share. class, and sees of sto Min invbnenls may be groupe by clases. Invtmnls included in Acunt 136.
Temprary Cas Invesbnls, also may be groupe by classs.
(b) Invtmnt Advanc-Repo separately for each person or company the amounls of lons or investmnt adnc that are pro includable in Accunt 123. Inclde advnc
subjec to currnt repament in Accunt 145 and 146. Wit respec to eac advance, sho whether the advanc is a note or ope accunt.
Descripti of Invnt Bo Cost at Beinning of Yea Purcases or
(If bok cot is diferent from AdditnsLine.cot to rendent. give co to During the YearNo.
repodent in a foolnle and
explain difre)
(a)(b)(c)(d)
1 Accnt 136
2 Revng Invesnt- Wells Fargo and U.S. Bank 702,998 599,84,513
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FERCFORM NO.2 (12-96)IPage 22
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Name of Respondent This ~ort Is:Date of Reprt Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)L:A Resubmission 031812008 End of 200714
Investents (Account 123,124, and 136) (continued)
List eac note, givng date of issance, maturity date, and speing whelter note is a reewal. Deignate any advance due fr offrs, dire, stoolders, or em.
3. Designate wit an asterisk in column (b) any series, notes or accunts tht were plged, and in a foote state Ite name of ples and purpse of Ite ple.
4. If Comision approval was reuire for any advance made or serity acquire, deignate su fact in a fotnote and cie Commission, date of auttli. and case or doct
number.
5. Rep in column (h) intest and divend reenues fr Invents incuding such reues frm secri dispoed of during Ite year.
6. In column (I) repo for each investmt disposed of duri Ite year Ite gain or lo rente by Ite diference beeen cot of it invent (or Ite olter amount at which
carr in the bo of accunt if difnt from cost) and the sellng pri theref, not incling any dividnd or interet adjust inudible in column (h).
Sales or Oter Princi Amnt or Bok Cot at End of Year Revnue for Gain or Loss fromDisitiNo. of Shares at (If bo cot is diferent frm cost Year InvesbnntUnaDuring Year End of Year to renden~ giv co to Dispoed ofNo.repodet in a fotnte and
explain diferenc)
(e)(I)(g)(h)(i
1
2 599.927,849 619,662 20,627
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FERC FORM NO.2 (12-96)Page 223
Name of Respondent This~rtIS:DateofR~rt YearlPeriod of Reprt
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 03/281008 End of 2007104
Investment in Subsidiary Companies (Account 123.1)
1. Report be invels in Accnt 123.1, Investmenls in Subsiary Companie.
2. Pride a subheading fo ea copany and lis thereunder the infonnli calle fo belo. Sub-tota by company and give a total in cons (e), (~, (g) and (h).
(a) Investmnt in Seariist and de ea serity ow. For bo giv als prncl amont. date of issue, rntu, an intet rate.
(b) Invesent Advanc. Repo separately th amunls of lons or intmt adnc whic are subj to repat. bu whic are not subj to currnt settement Wit repect
to each adanc sho whether the advance is a note or opn act li ea not giving da of isnce, mari date, and speng whther note is a renewal.
3. Repo separately the equit in undistbu subsidiary earnings sice acquisitn. The tol in comn (e) shld equal th amount entere for Accunt 418.1.
Description of Investment Date Date or Amount of
Acquir Maturi Invesent alLine
Beginning of YearNo.
(a)(b)(c)(d)
1 Not Appcable
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40 TOTAL Cost of Account 123.1 $TOTAL
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FERC FORM NO.2 (12-96)IPage 22
.Name of Respondent This~rtIS:Date of Report Year/Period O!Report
Intermountain Gas Company (1) . X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 031812008 End of 2oo7l~
Investments in Subsidiary Compaies (Account 123.1) (continued)
4. Desinate in a foolnte, any secrill, not, or acnlS tht wer ple, and state the name of pleee and purp of th pl.
5. if Coisn appval was reuire for any advanc made or se acui, desnate such fact in a fotnote and giv name of Commisio, date of authritin, and ca or
doet numbe.
6. Repo in column (0 interet and dividend revenues fr invetmnlS, induding su revenues frm seri dispo of during the year.
7. In comn (h) report fo each investmt dispoed of duri the year, the gain or loss repreented by the difnce betwee cot of th invent (or the other amount at whic
carred in the boks of acunt if difft fr coO, and the seling pri theref, not induding interet adjustnlS indudible in comn (f).
8. Report on Line 40, column (a) the total cot of Accunt 123.1.
Equi in Subsidiary Revenue for Year Amount of Investmnt Gain or Los from
Eamings for Year at End of Year InveentLine
Disposed of No.
(e)(f)(g)(h)
1
2
3 .
4
5
6
7
8
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11
12
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14
15
16
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19 .
20
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25
26
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28
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FERC FORM NO.2 (12-96)Page 225
Name of Respondent This~rtIS:Date of ReJ)rt Year/Penod of Report
Intermountain Gas Company (1) X An Onginal (Mo, Da. Yr)
(2) FiA Resubmission 0312812008 End of 2007104
Prepayments (Acct 165), Extraordinary Propert Losses (Acct 182.1), Unrecovered Plant and Regulator Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Nature of Payment Balance at End
Line of Year
No.(in dollars)
(a)(bl
1 Prepaid Insura 813,278
2 Prepaid Rents
3 Prepaid Taxes
4 Prepaid Intrest
5 Miscellaneous Prepaymnts 268,489
6 TOTAL 1,081,767
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FERC FORM NO.2 (12-96)Page 230a
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Name of Respondent This (I0rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, 08, Yr)
(2) ri A Resubmission 031281008 End of 2007/04
Prepayments (Acet 165), Extraordinary Propert Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(continued)
EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.1).
Deptin of Extdinary Los rmclude the Bala at Totl Losses Wrin of Wriltenoff Balance at date of LO, the date of Comi Beinning Amount Recniz During Year During Year End of Year Une
autrizati to us Accnt 182.1 and period of of Year of Los During Year No.amoti (rno, yr, to mo, yr)) Add ros as Acunt Amount
necar to re all data.Charged
(a)(b)(c)(d)(e)(f)(g)
7
8
9
10 .
11
12
13 .
14
15 Total
FERC FORM NO.2 (12-96)Page 23Gb
Name of Respondent This oo0rt Is:Date of Repor Year/Period of Report I
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) ñ A Resubmission 03/2812008 End of 2007/04
Prepayents (Acct 165), Extraordinary Property Losses (Acct 182.1), Unreovered Plant and Regulatory Study Coss (Acct 182.2)
I(continued)
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UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.2)IDespti of Unreere Plant and Regulatory Balancal Total Costs Wnllenoff Wnttn off Balance at
Study Costs (IncllJe in the decnption of cots,Beinning Amont Recnized DunngYear DunngYear End of Year
the dale 01 Comissio aulhnzalion to use of Year 01 Charges DunngYear
Line AccunI182.2 and peii 01 amortza (mo.
No.yr, to mo, yr)) Add ro as necry to report Acunl Amont
all data. Number ro in seuenc being Chared
with th next lO numbr af th la ro
number used lor exordin prrt lo.
(a)(b)(e)(d)(e)(I)(9).
16
17 r
18
19
20
21
22
23
24
25
26 Total
FERC FORM NO.2 (12-96)
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Pag 230c
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Name of Respondent This oo0rt Is:Date of Report Year/Penod of Reporl
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) ñA Resubmission 03/2812008 End of 2Q07l04
Other Regulatory Assts (Account 182.3)
1. Rep below the details called for conceming other regator assets which are created through the ratemaking actions of reulatory agenes (and not includable
in other acunts).
2. For regulator assets bein amized, show pe of amoization in column (a).
3. Minor items (5% of the Balance at End of Year for Accnt 182.3 or amonts less than $250,000, whicher is les) may be groupe by classes.
4. Repo separely any 'Deferred Regulator Comission Expense' that are also reported on paes 350-351, Regulatory Commission Expeses.
Line Desptin and Purp of Balanc at Debit Wrin off During Wrin off Balance at End of
No.Oter Regulatoi Asts Beginning OuarterlYear Duri the Curnt
Currt Accunt Peri Qurtrl ear
Quartrl ear Charged Amont
(a)(b)(e)(d)(e)(~
1 -,
2
3
4
5
6
7
8
9 ...
10
11
12
13
14
15 .
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31 .
32
33
34
35
36
37
38
39
40 Total 0 0 0 0
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FERC FORM NO.2 (REV 06-04)Page 23
Name of Respondent This~rtIS:Date of Repor YearlPeriod of Repon
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) Fí A Resubmission 031281200 End of 2007/04
Miscellaneous Deferr Debits (Account 186)
1. Repo be the details calle for cocerning miscellaneous defe dets.
2. For any deer debi being amrtized, show period of amoizaton in column (a).
3. Minor items (less than $250,00) may be grouped by classes.
Line Descriptin of Miscenanes Balace at Debi Creit Credit Balance at
No.Deferr Debits Benin End of Year
of Year Accnt Amount
Char
(a)(b)(e)(d)(e)(f)
1 Cost of Gas Delivered but Unbiled 3,624,341 138,738 3,48,60
2
3 Net Cumulative Deferred Gas Costs to
4 be refunded or Recvered net of
5 Refunds to Customers (25,181,268)401.805 11,278,616 (36,459,88)
6 (646,274)400.49 120,748 (767,022)
7 42,374,136 217,869 419.095 42,592,005
8
9 Deferred Tax Regulatory Aset 2,982,706 442,537 3,425,243
10
11 Reg asset- post retirement liab 357,071 357,071
12
13 Financing Expenses - Lo Term
14
15 Fair value of Hedging Instrments 25,343,107 11,349,106 13,994,001
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17
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19
20
21
22
23
24
25
26
27
28 ---
29
30
31
32
33
34
35
36
37
38
39 Miscellaneous Work in Proress _m~40 Total 26,6,017
FERC FORM NO.2 (12-96)
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Pag 233
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This page intentionally left blank.
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~ An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190)
1. Report the inform calle lo below concerning the repoents accnting fo deferr inme taes.
2. At Oter (Spe), include deferrls relating to other incme and deducts.
3. At line 4 and 6, add ro as necssry to rer1all data. Number the addilnalOs in sequenc 4.01, 4.02, etc. and 6.01, 6.02, etc.
Date of Reiiort
(Mo. Da, Yr)
03/2812008
YearlPeriod of Report I.
End of 2007104
1 Accnt 190
2 Elecc
3 Ga
4 Otr (Deli) (fotnote details)
5 Total (Tolal of lines 2thru 4)
6 Oter (Speif) (fotnote detlls)
7 TOTAL Accunt 190 (Tolal of lies 5thru 6)
8 Claifcation of TOTAL
9 Federa Income Tax
10 State Inc Tax
11 locl Incme Tax
(a)
Balanc at Chaes Duri Changes Dunng
Beinning Year Year
of Year
Amonts Debited Amonts Creited
to Acunt 410.1 to Accunt 411.1
(b)(c)(eI
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IAccunt Subdivisions
Line
No.
---- - , -- -- ----- --------
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FERCFORM NO.2 (12-96)
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Page 234
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Name of Respondent
Intermountain Gas Company
This~rtIS:
(1) IlAn Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190) (continued)
4. If more space is neeed, use separate paes as reuir.
5. In the space provided be, identi by amot and cltion, signifnt itms for whic defer taes are bein provided. Indicte insnificant amounts fiste und "Olr.'
Date of Reprt
(Mo, Da, Yr)
03181008
Year/Per of Repo
End of 2007104
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Line
No.
Changes During
Year.
Changes Durig
Year
Adjusbnents Adjusbnents Adjustmnts Adjustmnls Balace at
End of Year
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Debit Debit Credit Creits
Amounls Debied
to Aocnt410.2
(e)
Amounls Creit
to Accunt 411.2
(~
AocntNo.
(g)
Amount
(h)
Accunt No.
(ij
Amounl
OJ (k)
- - I -- --- -- --1-- -- r - r---- -- i - ----- 1----- --
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5
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FERC FORM NO.2 (12-96)Page 235
Name of Respondent Ths oo0rt Is:Date of Report Year/Period of Reprt
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) nA Resubmission 03181008 End of 200714
Capital Stock (Account 201 and 20)
1. Repo below Ui deils calle for concerning commo and preferr sto at en of yer, disuishing separa ser of any genl class. Show separate totals for common and
prefene stock.
2. Entrs in column (b) should represel the number of shares authze by the arts of incoipration as ameded to end of year.
3. Give deta coceming shares of any cl and seri of stoc auth to be issue by a reulato commision which have nol yel been isued.
Cla and Series of Stok and Numbe of Share Par or Stte Value Call Price at
Name of Sto Exchange Autor by Char per Share End of Year Line
No.
(a)(b)(c)(d)
1 Common Stock 5.00,00
2
3
4
5
6
7
8
9
10
11
12
13
14
15
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FERCFORM NO.2 (12-96)I
Page 250
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Name of RespOndent This oo0rt Is:Date of Report YearlPerid of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) i:A Resubmisslon 03/2812008 End of 200Z/Q4
Capital Stock (Accounts 20f and 204)
4. The idenlicali of each clas of pre stoc shold sho the dividen rate and whether the divends are cumulative or nOlmulative.
5. Stte in a fotnote if any capil sto that has ben noinall issued is nona outstanding at end of ye.
6. Giv partlars (details) in column (a) of any nominaJlyisued capil st, reacqre st, or stock in siki and other funds which is pled. stali name of pleee and
purpse of plede.
Outstanding per Bal. Sheet Ounding per Bal Held by Held by Held by Held by
(tol amt outstanding Shee Resndent Respodent Respondent Respondentünewithout reucon for amts As Reacquire As Reacquire In Sinking and In Sinking andNo.he by repondent)Stoc (Ace 217)Sto (Ace 217)Otr Funds Otr Funds
Shares
(e)Amount Shares Cost Share Amont
(0 (g)(h)(i)0)
1
2
3
4
5
6
7
8
9
10
11
12
13
14 .
15
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FERC FORM NO.2 (12-96)Page 251
Name of Respondent This~rtIS:Date of Report Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 03/2812008 End of 200714
Capital Stock: Subscribe, Liabilty for Conversion, Premium on, and Installment Recleved on (Acct 202, 203, 205, 206, 207, and 212)
1. Show for each of the above accunts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscbed, and Account 205, Preferrd 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 liabilty existed under Account 203, Common
Stock Liabilty for Conversion, or Account 206, Preferrd Stock Liabilty 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 Descrption of Item of Shares
No.(a)(b)(c)(d)
1 Accunt 207 - Premium on Capital Stock 1,513,060 15,703,150
2
3
4
5
6
7
8
9
10
11
12
13
14 .
.
15
16 .
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 1,513,060 15,703,150
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IFERC FORM NO.2 (12-96)Page 252
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Name of Respondent ThiS~rtIS:Date of Rei:ort . Yeâr/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 03/28/200 End of 2007/Q4 .-
Other Paid-ln Capital (Account 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconcilation
with the balance sheet, page 112.Explain changes made in any account dunng the year and give the accounting entres effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and bnefly explain theongin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and bnefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and senes 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 senes of stock to which
related.
(d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account accrding to captions that, together with
bnef explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Une Item Amount
No.(a)(b)
1 Accunt 210 - Gain on reaquired stock 183,541
2
3
4
5 .
6 .
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21 .
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 183,541
FERC FORM NO.2 (12-96)Page 25
Name of Respondent This~rtIS:Date of R~ort Year/Period of Report
IntenTountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) FiA Resubmission 03/2812008 End of 2007104
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1. Rep the balance at en of year of disunt on capil stoc fo ea clss an se of capital sto. Use as many ro as necry to repo all data.
2. If any change ocrr during Ui yer in the balanc with repe to any clas or seri of sto attch a statement givng detail of ti chnge. St the reaso for any charge-o
during ti year and spe ti acnt charged.
Class and Se of Sto Balanc at Une End of Year No.(a)(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
TOTAL
CAPITAL STOCK EXENSE (ACCOUNT 214)
1. Repo th balanc at end of yea of capi st exns fo ea cl and seri of capil st Us as ma ro as nery to rert aD data. Number the ro in
sequen strt fr ui la lO number us fo Diunt on C8 St abo.
2. If any change ocrr during the yer in ui balanc wiU repe to an cl or se of st at a st giv dels of ui change. State Ui re fo any chrg-off
of capil st expe and spe the accunt charged.
Clas and Se of St Balance atUneEnd of Year No.(a)(b)
16 Comon sloc 1,077,471
17
18 .
19
20
21
22
23
24
25
26
27
28
TOTAL 1,077,471
.
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FERC FORM NO.2 (12-96)I
Page 254
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Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Oa, Yr)Intermountain Gas Copany (2) A Resubmission 03/2812008 2007/04
Securities Issued or Assumed and Securities Refunded or Retired During the Year
I 1. Fumish a supplemental statement briefly descrbing security financing and refinancing transactons during the year and the accnting for
the securities. discounts. premiums, exenses, and related gains or losses. Identify as to Commission authorization numbers and dates.
2. Provide details showing the full accunting for the total principal amount, par value, or stated value of each class and series of secrity
issued. assumed, retired, or refunded and the accunting for premiums, discounts, expenses, and gains or losses relating to the secrities. Set
fort the facts of the accunting clearly with regard to redemption premiums, unamorzed discounts, expenses, and gain or losses relating to
securities retire or refunded, including the accounting for such amounts carred in the respondent's accnts at the date of the refunding or
refinanclng trnsactions with respect to securities previously refunded or retired.
3. Include in the identification of each class and series of secrity, 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 underwting firm through which the security transactions were coummated.
4. Where the accunting for amounts relating to securities refunded or retired is oth than that spefied in General Instrtion 17 of the
Uniform System of Acunts. cite the Comission authorization for the diferent accounting and state the accounting method.
5. . For securities assumed, give the name of the company for which the liabiity on the secrities was assumed as well as details of the
trnsactons whereby the respondent undertok to pay obligations of another company. If any unamortized discount, premiums, expenses, and
gains or losses .were taken over onto the respondent's books. fumish details of thse amounts with amounts relating to refunded secritis
clearly earmarked.
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I No applicable transactions
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I I FERC FORM NO.2 (12-96)255.1
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
03/2812008
YearlPeriod of Report I
End of 2007/Q4
This~rtls:
(1) ~An Orginal
(2) A Resubmission
Long-Term Debt (Accounts 221, 22, 223, and 224)
1. Report by Balance Shet Accunt th detail coceing Iong.term det included in Accnt 221, Bonds, 222, Reacuir Bonds, 223, Adance frm Aste Companies, and
224, Oter Lon-Term Debt
2. For bonds assume by Uie repondnt Incl in column (a) Uie name of th isuing copay as well as a despti 01 Uie bos.
3. For Advnce frm Assate Companies, report separately adance on no and advance on open accnts. Designate demnd note as such. Ince in column (a) name
of assocated conies from which advance were reed.
4. For reivers' certficates, sh in column (a) Uie name of Uie court and date 01 co orer under whic such certfite we issued.
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Line
No.
Clas and Series 01 Obligation an
Name of St Exchange
Outtanding I
(Total amount
outstandin wiUut Ireuctn for amt
held by redent)
(d)I58,00,00
37,20,000
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95,200,000 I
I
Nominal Date
01 Isue
Date of
Maturity
(a)(b)
0911811998
(c)
09118120181
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Accunt 221 - bonds
Accunt 231 -lo-term reing line of crit 1211312000 10/1812010
TOTAL -- --~--~r ----~,
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FERC FORM NO.2 (12-96)Page 256
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Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) llAn Original
(2) A Resubmission
Long-Term Debt (Accounts 22, 222, 223, and 224)
5. In a supplemental statent, give explanator details for Accnt 223 and 224 of ne changes during th yer. Wii re to Io-ie advance, sho for eac company (a)princpal advance during year (b) interet aded to princil amont, and (c) prncipa repaid during year. Give Commision aulhzation numbers an dates.
6. If th repondent has pledged any of it Iong.tenn debt seri, giv partla (detail) in a foote, induding na
of th plee and purp of th plee.
7. If th respondnt has any long-tenn secriti that have be nomilly issued and are noinally outnd at end of year, debe such secri in a foo.
8. If interet exnse was incurrd duri the year on any obigati retire or recquir before end of year, indude such interet expense in column (f). Explain in a fooote any
differenc between the total of column (f) and the total Accnt 427, Interet on Lcng-Tenn Debt and Accnt 430. Inte on Debt to Assoate Companies.
9. Give detils conceing any long-tenn debt author by a reula commision but not yet issued.Interest for Interet for Held byYear Year Respondent
Date of Reprt
(Mo, Da, Yr)
03/281008
Year/Period of Report
End of 2007104
Line
No.
Held by
Respondent
Redemption Pri
per $100 at
End of Year
Rate
(in%)
(e)
Amount Reauire Bods
(Ace222)
(g)
Sinking and
Oter Fund
(h)(f)(I)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
7.260 4,210,80
2,456,641
~ --- -~--~ ~-
6.667,441
FERC FORM NO.2 (12-96)Page 257
Name of Respondent This wort Is:Date of Re¡)rt Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fí A Resbmission 031812008 End of 200UQ4
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 22)
1. Repo under separate subheadins for Unamor Debt Expense, Unamo Preium on Lon.Ten Debt and Unamor Disunt on Lon-Ten Det, details of exnse,
premium or discunt applicble to ea dass and seri of Iong.te debt
2. Show premium amounts by ening the figures in parethes.
3. In column (b) show the princil amount or bods or oUi Io.te det oriinally isued.
4. In column (c) show the expense, premium or disunt wi repe to th amt or bo or other Io.te debt orinally isued.
Designation of Prpa Amun Total Exns Amorttin Amozati
Long-Tenn Debt or Det Iss Premium or Per PeriUneDisuntNo.
Date From Date To
(a)(b)(c)(d)(e)
1 Senior Debentures (ISSue 9198)58,00,00 50,119 09/1811998 09/18118
2
3 Lon.tenn revong crdit 40.347 12111205 0813112010
4 .
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28 .
29
30
31
32
33
34
35
36
37
38
39
40
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FERC FORM NO.2 (12-96)
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Page 258
I
Name of Respondent This Wor Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Oa, Yr)
(2) nA Resubmission 03/2812008 End of 2007/04
Unamortized Debt Expense, Premium and Discount on Long.Term Debt (Accounts 181, 225, 226)
5. Fumish ii a foolnote det rearding the trtment of unamo debt expense, preium or discount asste wi isues remed during the year. Also, giv in a fOot
Uie date of the Commision's autorization of tratment oUier Uian as sped by Uie Unifonn System of Accnls.
6. Identi separateiY undispoed amounls appble to ises whic were remed in prir years.
7. Explin any debit and crils oth Uln amortzation debit to Accnt 428, Amorttion of Debt Discunt and Expense, or crit to Accunt 429, Amotin of Preium on
Debt-Greit
Balance at Debils During Creit During Balanc at
Beginning Year Year End of Year
Line of Year
No.
(~(g)(h)(i)
1 12,624 1,60 11,016
2
3 40,347 128,203 42,101 126,449
4
5
6
7
8 ,
9
10
11
12
13
14
15
16 .
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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FERC FORM NO.2 (12-96)Page 259
Name of Respondent This oo0rt Is:Date of RElrt Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03181008 End of 2007104
Unamortized Loss and Gain on Reacuired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortzed Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisiton applicable to each class and series of long-term debt. If gain or loss resulted frm a refunding
transacton, 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 Instrction
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 Gainor Balance at Balance at
No.Long-Term Debt Reacquired of Debt Loss Beginning End of Year
Reacquire of Year
(a)(b)(c)(d)(e)(f)
1 First Moage Bon
2 Seri I 11/16/198 2,40,00 24,543 8,899 8,155
3 5eriJ 11/16/1989 2,720,00 81,480 29,502 27,030
4 SeriesK 11/16/1989 1,53,00 45.877 16,54 15,156
5 Seri L 11/16/1989 6,250,00 364.616 132,195 121,155
6 5eiiM 11/16/198 13,250,00 1.377,434 499,348 457,611
7 Senior Debenture 1112 09127/1993 28,00,000 234,155 105,2n 96,476
8 Senio Debenture 10113 09/18/1998 38,00,00 120,547 n,259 66,223
9 ..
10 Totl 92,150,00 2.248,65~86,023 791,806
11
12 .
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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FERC FORM NO.2 (12-96)Page 260
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Name of Respodent This Rep Is:Date of Report Year Of Repo
(1) X An Orginal
INTERMOUNTAIN GAS COMPANY 1(2) A Resubmission 3131/2008 End of 2007/04
RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME FOR FEDERAL INCOME TAXES
'1. Rep the reriation of repoed net Incme for th yer with taxable in used 2. If the utilit is a member of a grop tht file consolated Federal tax
in coputg Fedral Income Tax accls and show computio of such ta acruls.return, rencile repored net Incme wih taxale net ince as if a
Incud in the reciliation, as far as praclible, th same detil as fuhe on serate return we to be fi, indcag howver, intercmpany amounts
Schedule M-1 of the ta retur for the year. Submit a rencilation even thought there to be elinated in su a consoldated retum. State names of group
is no taxable income for th year. Indicate clearl the natura of eah reconcßing amount members, tax asne to each group member, and basis of alloctin,
assianments, or sharina of the consolidated ta aman the aropmembers.
Line Partlars (Details)Arount
No.la)Ib)
1 Net Incme for the Year (Paae 116)5,416,955
2 Recncilina Items for the Year '.M:~ .:, ;::: ~1Ü~ ~~:~.~ ~'~i~::~ ~~~6~IT~Ç~~ 7':"';
3 :;'t ~~i~~~ :(.::~~.:r:::~ :': ;;~~ : ~¥.ti~~~~~~ ~..:
4 Taxable Incoe Not ReDOed on Books ~:~::;~~;.::.~ ::/c;; :.~;::~.:;~~!~r'~~:'
5 See details on Dae 261A 1,424,401
6
7
8
9 Deuctions Rerded on Bos Not Deducted for Retum
10 se dels on Dace 261A .3,567,512
11
12
13
14 Incme Recorded on Books Not Included in Return
15 See details on Daae 261A (27,915
16
17 .
18
19 Deuctons on Retum Not Charged Aoainst Book Income
20 See details on Dace 261A 11,590.272
21
22
23
24
25
26
27 Federal Tax Net Income 21971,225
28 Show Coputation of Tax:.
29
30 Federal taxable income 21,971,225
31 =========
32
33 Fedral taes at statutory rate 7,689,929
34 Envronment tax 0
35 Prior year prvision adjustments (113,990)
36 Federl long distance excise tax creit (13,493)
37 ....__...._..
38 7,562,446
39 =========
40
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I FERC FORM NO.2 (12-96)Page 261
Name of Respodent This Report Is:Date of Report Year of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY 2) A Resubmission 3/311200 End of 2007/04
RECONCILIATION OF REPORTED NET INCME WITH TAXBLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Particulars (Details)Amunt
ta\(b)
Taxable Income not Reported on Books:
Advances in aid of constructn 1,628,992
Net change in unbiled reenue (326,26)
Contrbutio in aid of construction 538,123
Gain on Asset Sales (416.688)
.
1,424,401
=========
Deductios Recorded on Books not Deucted for Return:
Fedéral inCOme taxes 3,029,650
Intangible plant amorization 4.811
Worers Comp and FICA Accrual 977
50% meal disallowance 83,664
Political Expense 4,420
Business Gifts 0
Life insurnce premiums 15,000
Deferr compensatin plans 69,819
Line Pack 1,233
Post retirement befits 579,377
IBNR Accrual 0
Vaction accrual 982
Charitable cobutions °
Uniform capiization 143,213
Amortizatio of prmium, refinanc de 66,180
Amortizatio of deferr cots on retired debt 6,036
Spouse travel 4,974
State ince taxes (528,573)
Pension accrual 929
Lobbying expense 62,772
Club dues 22,048-------
3,567,512
=========
Income Recrded on Boks not Included in Return:
Life Insurance cash surrender value (27,915)
Deductions on Return Not Charge Against Bok Incom
Cost of removal deduction 549,637
Excess ta over book depriation 1,740,566
Bad debt chageoffs, net provision 16.140
Gas delivre but unbilled (58.683)
Purcased Gas Adjustments (13,631,938)
Incentive award accrual 0
Loan refinance fee amortization 0
Amtion of intangible assets (205,994)
Net Oprating Loss 0--
(11,590,272)
=========
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FERC FORM NO.2 (12-96)Page261A I
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This page intentionally left blank.
Name of Repodent Thi Repo Is;Date of Report Year of Repo
(1) X An Orin
Intermountain Gas Conanv 2\ A Res 31112 End of 207104
TAXS ACCUED, PREPAID AND CHARGED DURING THE YE
1. Gave details of th cobied prepaid and accru ta acc and eff be the inus of Ui ta.
sho the total taes charged to operatins and othe ac dlJng 3. Incud in con (d) taes chrg durig th year, taes
th yer. do not inude gasoUne and other sales taes whic have be ch to opti and otr accnts through (a)charged to th accounts to wh the taxed matel was charg. If th acls cre to taes ac, (b) amont crited
acual or estted amounts of suc taes are kno, sh th amou to th po of prpaid taxes chrged to curnt year,
in a footnte and designate whther estiated or actual amou.and (e) taes paid an char dit to operaons or
2. Include on this page, taxes paid during th year and chrged diret to acc otr thn 8C and prepaid ta accounts.
final accnts, (not charged to prepaid or accd taes). Enter the 4. List th aggreate of ea kind of ta in such manne
amonts in both columns (d) and (e). The balancing of this page is no that the total tax for eac State and subivision can
redilv be ascertined.
BALNCE AT BEGINNING OF YEAR
Line Kind of Tax Taxes Prepaid
No.(See Insttion 5)Ac Taxes
(al Cbl le\
1 Unemployment - Federal 83
2 Slae 9,227
3 FICA 67,542
4 City Francises 3,38,112
5 Properl 1.516,276
6 Sales- 5%43
7 Use-5%18.06
8 Road - Federl 618
9 Incme - Fedra (2,727.45)
10 State (36,70)
11
12
13
14
15 TOTAL 1,903,552
DISTRIBUTION OF TAXS CHGED ISho rtent wher aDoricbl and accun chroed.l
Oth Utiit Other Incoe
Line Elect Gas Departents and Deuc
No.(Accunt 408.1, 409.1)(Accunt 408.1, 409.1)(Acunts 408.1,(Accou 408.2,
409.1)409.2)
m ti ikl 1I
1 Unemploymnt - Federal 20.951
2 State 43,386
3 FICA 1,365,029 0
4 Cit Francise 7,93.689
5 Prope 1,813.79
6 Sale-5%0
7 Use-5%
8 Roa - Federal
9 Incme - Federal 7,607,648 (45,20)
10 State 775.921 (4,336)
11
12
13
14
15 TOTAL 19,561.414 149,538\
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FERC FROM 2 (12-96)Page 262 I
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Name of Resent Ths Re Is:Date of Report Year Of Repo
(1) X An Orinal
IINTERMOUNTAIN GAS COMPANY 1'21 A Reubmission 3111200 End of207/Q4
TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (Conuel
5. If any tax (exclude Federal and state inc taes) covers moe 8. Show in coumns (I) thru (p) ho th taed accunts were
thn on year, idetif th year in coumn (a).distributed. Sho both the utlity departt and number of accnt
6. Enter all adjustmnt of the accr and prepaid ta accunts charged. For taes charged to utiity plan. sho the numbe of
in column (f) and explain each adjustmnt In a footnte.th appriate balanc sheet plant accunt or subaccunt
Designate debit adjustments by parentheses.9. Fo any ta apllrtone to more than one utlity departnt or
7. Do not include on this page entres wi repeclto deferred acun state in a fotnte the basis (necessit) of appning
income taes or taxes colleted throug payroll deductions or other-such ta.
wise pending transmittl of such taxes to th taxing authority.10. Items under $250.00 may be grope.
BALANCE AT END OF YEAR
Taxes Taxes Paid
Charged Dung Adjusents Taxes Acc Prpaid Taxes Line
During Year Year (Accont 23)(Inc. in No.
Acun 165)
(dl leI (f la).(hi
20,951 20,890 895 1
43,386 47,58 5,02 2
1,485,371 1,48,605 (a)10,000 74,30 3
7,934,689 8.193,986 3,123,815 4
1,813,791 1,842,277 (b)-3 1,487.40 5
2,232 2,069 206 6
285,310 25.936 48,43 7
0 618 0 8
7,562,445 5,435,00 (e)-5.268 (605,282)9
771,585 465,00 (58,120)10
11
12
13
14
19,919,760 17,750,969 5,368 4,076,691 0 15
DISTRIBUTION OF TAXES CHARGED IShow utlitv deortnt where liilDlicabie and acco chmed. i
Extrordinary Items Otr Utility Adustmnt to Line
(Accunt 409.3) Oprang Income Retained Earnings Otr No.
(Ac 408.1, 409.1)(Account 439)
Imi (nl (0)(D)
1
2
120,342 3
4
5
2,232 6
285,310 7
0 8
0 9
10
(a)Amounts trnsferr to affliated companies.11
(b)Irrigation rete 12
(e)CNG tax crits 13
14
407,884 15
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I FERC FORM NO.2 (12-96)Pge263 Next Page is 268
Name of Respondent This~rtIS:Date of Report Year/Period of Repor1
Intermountain Gas Company (1) X An Ornal (Mo, Da, Yr)
(2) nA Resubmission 0312812008 End of 2007104
Miscellaneous Current and Accrud Liabilites (Account 242)
1. Descrbe and report the amount of other currnt and accrued liabilties 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)
1 Not applicable
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37 .
38
39
40
41
42
43
44
45 Total 0
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FERC FORM NO.2 (12-96)Page 268
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Name of Respondent This~rtIS:Date of Report YearlPeriod of Reporl
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/2812008 End of 2oo71Q4
Other Deferred Credits (Account 253)
1. Report below the details called for conceming oter deferred credit.
2. For any deferred credit being amorized, sh the period of amoizaion.
3. Minor items (less than $250,000) may be groupe by classs.
Une Balace at De Debit
No.DespUon of O1er Beginnin Coti Creils Balanc at
Deferr Creils of Year Accunt Amount End of Year
(a)(b)(e)(d)(e)(I)
1 Deferred Tax Regulator Uability 7.045,634 .1,286.591 8,332,225
2
3 Miscellaneous Deferred Liabilties
4
5
6
7 .
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30 .
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 7,C 0 1,2,591 8,332,22
FERC FORM NO.2 (12-96)Page 26
Name of Resndent
INTERMOUNTAIN GAS COMPANY
Line
No.
count Subdivisions
1
2
3
a
Accunt 282
Electrc
Gas
4
5
6
6.01
6.02
7
8
9
10
11
TOTAL Acunt 282 Enter Total of lines 5 thru 8
Classifcation of TOTAL
Federal Income Tax
State Incme Tax
Local Incme Tax
I
Date of Report Year of Repo
End of 2007/04 I
2. For Ot, Incde defls relating to othr ince and deductions.
I
Balance at
Beginning
of Year
b
CHANGES DURING YEAR
Amounts Amounts
Debited To Credited To
Accunt 410.1 Acunt 411.1
d I
I17,273,19 152.501 837,470
17273.019
o
o
o
17,273,019
I152,501 837,470
I
17,273,019 152,501 837,470
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Class of Propert Metod
Transmission DDS
Transmison DDBIYD
Transmison ACRS
Transmisson MACRS
Distrbuton DDS
Distbutn DDBIYD
Distbution ACRS
Distbution MACRS
Distribution MACRS
Transporttin Equi DDS
Transporttion Equi ACRS
Transporttion Equi MACRS
Ofce Furniture & E DDS
Offce Furniture & E DDS/SYD
Offce Furniture & E ACRS
Offce Furniture & E MACRS
Structures & Improv ACR
Strtures & Improv MACRS
Description
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assts
Line Pack
NOTES
Estmated Lives
Guiele Lif - 22 yers
Guideline Class Li -17.5 years
10 years
15 years
Guideline Life - 35 years
Guideline Class Lif - 28 years
15 yers
20 years
15 years
Guideline Class Life - 3 years
3 years
5 years
Guidline Life - 8 years
Guidline Class Life - 7 years
5 years
5,7years
15, 18 & 19 years
31.5, 39 years
Schedul;e M Deferrd Tax
Amount Proded----
538,123 170.054
(549,637)(173,92)
(1,740,56)(550,041)
(416,688)(131.679)
1,233 390---.._-
(2,167,535)(684,969)
Adoptin Date I1970
1971
1981
1987
1970
1971
1981
1987
4/1112005
1971
1981
1987
1970
1971
1981
1987
1981
1987
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FERC FORM NO.2 (12-96)Page 274
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Name of Respondent This Report Is: Date of Repo Year of Rep
(1) X An OriinalINTERMOUNTAIN GAS COMPANY 2 A Resubmission 3131/2008 End of 2007/04
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY Acnt 282
3. Add ro as neesary to reprt all date. When row are added, the additional rc numbers should follo in sequence, 4.01, 4.02 and 6.01, 6.02 etc.
Use se arate es as r uired.CHANGES DURING YEAR ADJUSTMENTSAmounts Amounts Debis Credits Balance al LineDebited To Credited To End of Year No.Acunt 410.2 Acount 411.2 Acct. No. Acc. No. Amount
e
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410.110 (a)14,455
109,334
57,043
o
17,891,242
17891,42
17,891,242
I Annual Tax Deferrls:Y.
197O-0
1981
1982
198
198
1985
198
1987
1988
1989
1990
1991
1992
1993
199
199
199
1997
199
1999
200
2001202020
200520
2007
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~
6,885.185
84,209
646,441
730,198
828,686
894,675
950,508
1,007,391
489,060
145,107
144,895
51,356
145,291
239,617
414,750
133,63
86,999
199,775
485,922
153.687
277,316
423,005
1,m,814
3,03,641
437,931
909,347
693,903
152,501
123,789 57,04
57,043
123,789 57043
Annual Deferrl DrCr
Adjuslments~
1,021,144
284,33
22,148
350.426
251.433
372,745
44,949
487,584
256,934
45,280
99,652
137,077
480,88
670.220
734,180
97,680
97,625
284,997
630,120
155.312
200,185
914.337
371,385
529,426
2,371,094
501,156
743,952
837,470
4,849,190
(15,145)
(320,285)
(5.563)
49,796
(6.303)
(32,522)
(107,962)
2,710
(810)
33,964
10,812
313.465
(9.042)
(13.741)
(24.082)
(269,523)
(59,519)
50,729
42,348
(765,228)
14,732
27,893
85,431
177,641
20,776
66,746
I Deferd taes are provided for the difference betwn bok lives on a
composite method and tax live computed eier on a declini balance
method, a sum-of-the years digits method, or an ACRS meth.
I (a) Represents adjustmnts to the retum as filed.
b Rè resents amounts transferre to Ac. 283.
I FERC FORM NO 2. (12-96)Page 275
17,891,242
Baice
5,844,041
11,255,107
11,864,255
11,923.742
12,495,432
13,067,158
13.565,414
14,052,699
14,176,86
14,279,400
14,323,833
14,272,076
13,947,293
13,83,155
13,501,683
13,523,725
13,489,017
13,134,272
12,930,555
12,979,659
13,099,138
11,842,578
13,263,739
16,165,847
18,013,579
17,427,747
17,273,019
17,891,242
1
2
3
4
5
6
6.01
6.02
7
8
9
10
11
Name of Repondent This Report Is:Date of Report Year of Re
(1) lS An Orinal
INTERNTAIN GA COMPANY 1/2\ A Rebmlssion 313110 En of 2007/Q4
1. Report th information called for below coernng th 2. For Other, include deferrls relating to other income and deductions.
reponden's accounting for deferrd incme taxes relating
to amounts recorded in Accunt 283.
CHANGES DURING YEAR
Balance at
Line Account Subdivisions Beginning Amounts Amounts
No.of Year Debited Credited
(Acnt 410.1)(Account 411.1)
la\lb\lc\(d\
1 Accunt 283
2 Gas
3 Advanc in aid of constrtin (713,34\663470 93,323
4 Amorttion of Intanaibles 8,66 80,584 8,486
5 Accru vaction (457,63\46,816 46,472
6 Deferrd comDensation olans (1,512254\179,752 155,316
7 Suoolemental retirement DIan 0 305,554 305,554
8 Post retirent benefts l174,884\399,217 71,460
9 IBNR benefi claims (98,000\0 0
10 Cos of aas delivere but unbiled to customers 1,373,981 7,273.702 7,253,163
11 Note reivable 0 0 0
12 Rate case cots 0 0 0
13 Unbilled revenue l2,O9,449\11,121420 11,235.529
14 Incntive awrds 0 0 0
15 Deer cots on refinanc debt 62,136 5,192 0
16 Refinanc costs 24027 20084 0
17 Fas 158 Reo Asset 0 65,405 190,380
18 Purchase aas adiustments 5,351,168 6,862502 2,45,934
19 Bad debt orovision (29800\437,731 443,380
20 Unifon canitaizn (143,06\50,125 0
21 Acrued FICA (2,449\2,574 2,232
22 Pension accrul (38422\51,068 50,742
23 State investm tax credit 0 1,815759 0
24 Charitable Cotrbutons 0 0 0
25 State DUse aas adiustments & ne ooertina loss 1,265,141 2,968.785 1,932,758
26 Contna Reserve 0 0 0
27 Line Deck inventorY 0 0 0
28 Federal reulatorv arOSS-UD (4,592,509\1,032,681 3760
29 State reoulatorv aroSS.UD 52581 64,603 506,728
30 Net oDeratina los 0 0 0
TOTAL lAc 283\ ITotl of lines 3 th 30\(1,293,076\
;31 34,023,024 24753,217-c 32 Classifcatin of TOTAL
33 Fedrallnce Tax l1,293.076\34,023024 24,753,217
34 Sate Inc Tax 0
The Respondent provides defer incme taes in this accunt for all timing difrences betw bok and tax accountng which
are nat direUy related to propert. This accunting was approved by th IPUC in Order No. 11507. Beginning in 198, pursuant to
IPUC Ordr No. 1n01, the Respondent dos not prode for defer State inome taes on it utlity operations with the exceptin
of purchase gas adjustme timing items. For 2006, th itms on pa 2n genrate deferr tax provisions in this accnt (see page 261A).
(a) Reprsents adjustmnts to th retum as filed.
(b) Resents amounts tranferre fr Acct. 282.
(c) Reprents adjustmnt to rerd FASB 109.
(d) Represnt amount boked to se up state defe ta
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FERC FORM NO.2 (12-96)Page 276 I
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Name of Respondent This Report is:Date of Report Year of Report
(1) X An Original
INERMOUNTAIN GAS COMPANY 21 A Resubmision 31110 End of 2007/Q4
ACCUMULATED DEFERRED INCOME TAXES - OTHER IAccount 2831 IConlinuedl
3. Proide ina footnote exnations for pages 276 and 2n. Include 4. Add additnal ros as nessry to report all data. Whn ro are added, the additional
amounts relating to insignificant items listed under Other.ro numbers should fol In seuence, 4.01, 4.02 and 6.01, 6.02 etc. Use separate pages as
reuire.
ADJUSTMENTS ~,'
CHANGES DURING YEA Debits Crit
Amounts AmOUnt Balanc at Line
Debited Creited End of Year No.
(Acunt 410.2)(Accnt 411.2)Ac No.Amunt Acc. No.Amunt
leI (f 101 Ih)ii Ii Ikl
1
2
282 Ibl 109.33 11.174,157 3
.410.110 tal 63 163.369 4
410.110 (a'33,200 1424.782 5
11,536690 6
0 7
1502,641 8
198.00 9
1.353,42 10
-11
-12
410.110 (a 28,404 11.950,936 13
-14
56.944 15
220 188 16
124975 17
94260 18
1292.351 19
411.110 la 2.748 (195,9371 20
411.110 la 783 '3574 21
410.110 (a'32,141 16,6071 22
11,815,759 23
-24
410.120 la 7,600 221.514 25
410.110 & 236 Id 411.110 (al -26
282 Ibl -27
186.600 & 253.600 IC 186.600 & 253.60 (c 96,911 15,524.519 28
186.600 & 253.600 IC 186.600 & 253.60 ICL 221831 617,537 29
-30
--11.131 521,88 110,052.130 31
32
--11,131 521.884 110.52,130 33
.34DesSchedul M Amunt Deferr Taxes Provided
Adnc in aid of conston (1.628.992)570,147Amrtti of intangibl (20.994)72,098Ac vation (982)344
Derr compensation plans (69,819)24.436
Post retiement benefit (936,448)327,757
Cost of gas delivre but unbRed (58,683)20,53
IBNR benefit claims -0
UnbiRed revenue 326,026 (114,109)Incntive award .0
Deferr cost on renanced debt (14,832)5.192
Refinance costs (57.38)20,08
FAS 158 Regulatory Asst 357,071 (124.975)
Accred FICA (978)342
Purcsed gas adjustents (13,631,938)4,408,568
Purhased gas adjustments - State 1.036,027
Bad debt provisios 16,140 (5,649)
Uniform capitalitio (143,213)50,125
Pension accrul (929)32
Stale inen ta creit -1.815,759Charitable Cons -0
Net operting los -0Net oprati lo . state (0)
116.050.9551 8107,011
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I FERC FORM NO.2 (12-96)Page2n
Name of Respondent This~rtIS:Date of Repor Year/Perid of Report
Interountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fi A Resubmission 03/281008 End of 2007104
Oter Regulatory liabilities (Account 25)
1. Repo below the detals caled for concming other reulatory liabilties which are created through the ratemaking acons of reulator agencies (an not
includable in other amunts).
2. For reulatory liabilties being amorized, show period of amortzation in coumn (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amnts les than $250,000, whichever is less) may be groupe by clases.
.
Balanc at DEBITS DEBITS Balance atLine
No.Desption and Purpe of Beinning of Accunt Credits End of Currnt
Oter Regulatory LiabHities Currnt Creited Amnt QuartrNear
(a)Quartr Near (e)(d)(e)(f)
(b)
1 Not applicable
2
3
4
5
6
7
8
9
10
11
12 .
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total i-0 0 0
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FERC FORM NO.2 (REV 06-04)Page 278
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This page intentionally left blank.
Name of Respondent This ~ort Is:Date of Report Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fí A Resubmission 031812008 End of 2007/Q4
Gas Operaing Revenues
1. Report be natug85 opra reues fo ea praibe acunt tol. The amont must be consist wi the detail da on sucing pages.
2. Revenues in columns (b) and (e) incde trnsitin cots frm upsam pipeine.
3. Otr Revenues in columns (t) an (g) include reNati chrges reiv by the pipeli plus usge ches. le reveues refl in coumns (b) throh (e). Include in
coumns (t) and (g) revenues for Accunts 480-495.
Revue fo Revnue fo Revenues for Revenues forTraTransitnGRlandACAGRI and ACA
Co an Co and
Une T~r.pay Take.Pay
No.
TiDe of Accunt Amont fo Amont fo Amount for Amont for
CunentYear Pre Year Currt Year Preiou Year
(a)(b)fe)(d)(e)
1 480-484 sales
2 485 intrcompany Transfers
3 487 Forfit Disunts
4 488 Miscellane Serv Revnues
5 489.1 Revnues frm Transpoti of Gas of Otrs
Through Gatherng Facit
6 489.2 Revenue frm Transpo of Ga of Otrs
Through Transmission Faa1i
7 489.3 Revenues fro Transporttin of Ga of Otrs
Thrugh Distrbutn Faclites
8 48.4 Revenue fr Stng Gas of Oters
9 490 Sales of Pro. Exl frm Natural Gas
10 491 Renues frm Natural Gas Pro by Oters
11 492 Incidental Gasoline and Oil sale
12 493 Rent frm Gas Propert
13 494 Interdepatal Rents
14 495 Oter Gas Revenues
15 Subtotal:
16 496 (Less) Proisio for Rate Refnds
17 TOTAL:
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FERC FORM NO.2 (12-96)Page 300
I Name of Respondent
Intermountain Gas Company
This~rtls:
(1) ~An Original
(2) A Resubmission
Gas Operating Revenues
4. If inaes or dec frm previous year are not deri fr priously repo liUlS, explain any inctenci in a footnote.
5. On Page 108, in infoati on major changes during th year, new serv, and importnt rate incre or decses.
6. Report Ule renue frm trnsporttion servic Ulat are bunded wi store se as trnsportti service revenue.
Date of Report
(Mo, Da, Yr)
03/281008
Year/Period of Report
End of 2007104
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I Oter
Revenues
Oter Tota Total Denn of Oek of
Revenues Operating Operating Natural Gas Natural Gas
Revenues Revues
Amont for Amont for Amo for Amount fo Amunt for
Previs Year CunentYear Preious Year CunentYear Previs Year
(g)(h)(i)01 (k)
320,160,917 331.393.60 29,194,975 29,225,22
I Line
No.
I
Amount for
Currnt Year
(R
I
1
2
3
4
5
9,758.829 10,548,625
I 6
I 7
9,40,99 9,817.469 21,427,212 21,482,139
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8
9
10
11
12
13
14
15
16
17
2,32 2.325
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13.252
339,345.316
19,984
351,782,00
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339,345.316 351,782,009
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FERC FORM NO.2 (12-96)Page 301
Name of Respondent ThS~rtIS:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 0312812008 End of 2007104
Revenues from Transporatlon of Gas of Others Through Gathering Facilities (Account 489.1)
1. Repo renues and Dt of gas dere through gathri facilites by zone of ieipl (i.e. state in whic gas enters respodes sys).
2. Reveues for penalti inuding penalts for unautori ovenuns must be reported on page 30.
Revenues for Revenues for Revenues for Revenues for
Transition Transcton GRI and ACA GRI and ACA
Line Co and Costs and
No.Take-or-Pay Take -Pay
Rate Schedule and
Zone of Recipt Amount for Amont fo Amont for Amount for
CummtVear Preious Year Currt Vear Currnt Vear
(a)(b)(c)(d)(d)
1 Not Applicable
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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FERC FORM NO.2 (12-96)Page 302
I
Name of Respondent This~rtIS:Date of Rep'rt YearlPeriOd of Report
Intermountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) Fi A Resubmission 031812008 .End of 2007/04
Revenues from Transporation of Gas of Others Through Gathering Facilties (Account 489.1)
3. OUr Revenues in column (f) and (g) include rervtion chrges reived by the pipeline plus usae charges, le reue refl in coumns (b) throh (e).
4. Delivre Dth of gas must not be adjusted ror disunting.
OUr Oter Total Total Dethei of Dekathnn of
Revenues Revenues Operating Oprati NaluralGas Natral Ga
Line Revenues Revnues
No.
Amntror Amont for Amountror Amount fo Amount for Amountror
Currnt Year Preou Year Currt Year Previous Year Curnt Year Preiou Year
(f)(0)(h)(ij 01 (k)
1
2 .
.
3
4
5
6
7
8
9
10
11
12
13
.
14
15
16
17
18
19
20
21
22 .
23
24
25
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FERC FORM NO.2 (12-96)Pag 303
Name of Respondent ThiS~IS:Date of Report Year/Perod of Report
Intermountain Gas Company (1) X An Original (Mo, Oa, Yr)
(2) nA Resubmission 031281008 End of 2007/04
Revenues from Transporttion of Gas of Others Through Transmission Facilties (Account 48.2)
1. Report revenues and Dl 01 gas delivere by Zone of Delivery by Rate Scedule. Totl by Zone 01 Delivry and for all zoes. If repondent do not have separate zo. pride
tols by rate schedule.
2. Revenues for penalties including penalt fo unau1oried ovens must be re on pae 30.
3. Other Revenues in coumns (Q and (g) inc reiv ctiges re by th piline pl use ctiges for trrtti and hub servs. les reenues reßeced in
columns (b) Ihrough (e).
Revue fo Reveues for Revenues for Revenues for
Transitn Tran GRlandACA GRlandACA
Line Comand Cosmand
No.Take-r-Pay Take-or-Pay
Zone of Delivery,
Rate Schedule Amount fo Amount fo Amount for Amont for
Currnt Year Preious Year Currnt Year Previus Year
(a)(b)(c)(d)(el
1 Not Applicable
2
3
4
5
6
7
8
9
10
11
12
.
13
14
15
16
17
18
19
20
21
22
23
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25
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FERC FORM NO.2 (12-96)Pag 304
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Name of Respondent This~rtIS:Oate of RSlrt YearlPerod of Report
Intermountain Gas Company (1) X An Oriinal (Mo, Da, r)
(2) nA Resubmission 031281008 End of 2007/04
Revenues from Transportation of Gas of Others Through Transmission Facilities (Account 48.2)
4. Delivre DIl of gas must not be adjusled for disunti.
5. Eacl inmela rate scule and eac inivually certfite rate scule musl be sepaly rerted.
6. Where lrnsportli servces are bundled wil slorae service, repo lolal reenues bu only lrnsporttion Dl.
Oller Ol Tolal Total Dekaerm of Deklherm of
Revenues Revenues Operating Oprating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount fo AmountJor Amont fo Amount for Amounlfor Amnt fo
CunenlYear Previous Year CunetYear Preus Year CunentYear Pres Yea
(f)(g)(h)(ij OJ (k)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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25
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FERC FORM NO.2 (12-96)Page 305
Name of Respondent This~rtIS:Date of Repor Year/Period of Report
Intermountain Gas Company (1) X An Original ,,Mo, Da. Yr)
(2) nA Resubmission 0312812008 End of 2007/Q4
Revenues from Storing Gas of Otrs (Account 48.4)
1. Report revenues and Dt of gas wirawn frm storage by Rate SCedule and ii tol.
2. Reveue for penalt inding penaltes for unauUlorize ovs mu be reported on pae 308.
3. Oter revenues in columns (n and (g) include reervation chaiges, delivrabilty chaiges, injecon and wilhrawal chaiges. le reenues relld in columns (b) Ulrough (e).
Revnues fo Revenues for Revenues for Revue forTraTransacnGRlandACAGRI and ACA
Line Co and Coand
No.Tak-Pay Take-or.Pay
Rate Schedule
Amnt fo Amunt for Amount for Amount for
CuntYear Pr Year Currnt Year Preious Year
(a)(b)(c)(d)(e)
1 Not Applicabie
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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25
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FERC FORM NO.2 (12-96)Page 30
I
Name of Respondent ThiS~rtIS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) Fí A Resubmisslon 031812008 End of 207104
Revenues from Stoñng Gas of Oters (Account 489.4)
4. Oth 01 gas wirawn frm storage must not be adjus for dislXunting.
5. Where trnsptin serviæs are bundled with storae servs. re only Ot wiran fr storge.
Oter Oter Totl Total Dekalh of Oekaenn of
Revenues Reveues Operating Oprating Natural Gas NaluralGas
Une Revnues Reveues
No.
Amount for Amount for Amount for Amounlfor Amount for Amount for
Currnt Year Previous Yea Curr Year Preus Year Currnt Year Pre Year
(f)(g)(h)(i)(j (k)
1
2
3
4
5
.
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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25
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FERC FORM NO.2 (12-96)Page 307
Name of Respondent This 7R0rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Orginal (Mo, Da, Yr)
(2) riA Resubmission 03/2812008 End of 200V04
Oter 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 electcity, miscllaneous royalties, revenues frm dehydration, other processing of gas of others,
and gains on settlements of imbalance reeivables. Separately report revenues fr cash-out penalties.
Line Descrption of Transacton Revenues
No.(in dollars)
(a)(b)
1
2
3
4 .
5 ..
6
.7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 0
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FERC FORM NO.2 (12-96)Pag 308
I Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Orginal
(2) A Resubmission
Gas Operation and Maintenanc Expenses
Accunt
Date of Report
(Mo, Da, Yr)
03/2812008
YearlPerod of Report
End 0(2007104
I Line
No.
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
I 1. PRODUCTION EXPENSES
2 A. Manufactred Gas Prouctin
3 Manufactred Gas Producton (Submit Supplemental Statement)
4 B. Natural Gas Producton
5 B 1. Natural Gas Prouctn and Gathering
6 Operation
7 750 Operation Supervision and Engineerng
8 751 Producton Maps and Records
9 752 Gas Well Expenses
10 753 Field Lines Expenses
11 754 Field Compressor Station Expenses
12 755 Field Compressor Station Fuel and Power
13 756 Field Measuring and Regulating Station Expenses
14 757 Purification Expenses
15 758 Gas Well Royalties
16 759 Oter Expenses
17 760 Rents
18 TOTAL Opèration (Total of lines 7 thru 17)
19 Maintenance
20 761 Maintenance Supervision and Engineering
21 762 Maintenance of Strctures and Improvements
22 763 Maintenance of Proucing Gas Wells
23 764 Maintenance of Field Lines
24 765 Maintenance of Field Compressor Station Equipment
25 766 Maintenance of Field Measuring and Regulating Station Equipment
26 767 Maintenance of Purification Equipment
27 768 Maintenance of Drillng and Cleaning Equipment
28 769 Maintenance of Other Equipment
29 TOTAL Maintenance (Total of lines 20 thN 28)
30 TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
I
I
I
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
I
I
I
I ----- I - -- - -----
I
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
I
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FERC FORM NO.2 (12-96)Page 317
Name of Respondent
Intermountain Gas Company
This~rtls:
(1) lK An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of ReJ)ort
(Mo. Da, Yr)
0312812008
YearlPerod of Report I
End of 2007/Q4
(a)
Amount for
Curent Year
(b)
Amount for I
Previous Year
(c)
Line
No.
Account
31 B2. Proucts Extrction
32 Operation
33 770 Operation Supervision and Engineering
34 771 Operation Labor
35 772 Gas Shrinkage
36 773 Fuel
37 774 Power
38 775 Materals
39 776 Operation Supplies and Expenses
40 777 Gas Processed by Others
41 778 Royalties on Product Extracted
42 779 Marketing Expenses
43 780 Products Purchased for Resale
44 781 Variation in Product Inventory
45 (Less) 782 Extrcted Prouct Used by the Utility-Greit
46 783 Rents
47 TOTAL Operation (Total of lines 33 thru 46)
48 Maintenance
49 784 Maintenance Supervision and Enginering
50 785 Maintenance of Strctures and Improvements
51 786 Maintenance of Extrcton and Refning Equipment
52 787 Maintenance of Pipe Lines
53 788 Maintenance of Extrcted Product Storage Equipment
54 789 Maintenance of Compressor Equipment
55 790 Maintenanc of Gas Measuring and Regulating Equipment
56 791 Maintenance of Other Equipment
57 TOTAL Maintenance (Total of lines 49 thru 56)
58 TOTAL Product Extcton (Total of lines 47 and 57)
I - -- -- -- - - - ----~r---------
I
I
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
I
I
I
I
I
I
. - --1- ---------
o
o
o
o
o
o
o
o
o
o
o I
o
Io
o
o
o
o
: i
I
o
I
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FERC FORM NO.2 (12-96)Page 318
I Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Onginal
(2) A Resubmission
Gas Operation and Maintenance Expenses(contlnued)
Date of Report
(Mo. Da, Yr)
0312812008
Year/Perod of Repo
End of 2007104
I Une
No.
Accunt
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
I 59 C. Exploration and Development
60 Operation
61 795 Delay Rentals
62 796 Nonproductive Well Drilling
63 797 Abndoned Leases
64 798 Other Exploration
65 TOTAL Exploration and Development (Total of lines 61 thru 64)
66 D. Other Gas Supply Expenses
67 Operation
68 800 Natural Gas Well Head Purchases
69 800.1 Natural Gas Well Head Purchases, Intrcompany Transfer
70 801 Natural Gas Field Line Purchases
------ -l-~------------~I~
II
I
o
o
o
o
o
o
o
o
o
o
I -- ---,----- -
I--~~~-
,
I
I 71
72
73
74
75
802 Natural Gas Gasoline Plant OuUet Purcases
803 Natural Gas Transmission Line Purchases
804 Natul Gas City Gate Purases
804.1 Liquefied Natural Gas Purchases
805 Oter Gas Purcases
0 0
0 0
0 0
0 0
0 0
234,246,856 266.63,225
0 0
0 0
22,600,687)6.84,997)
256,847,543 273,483,222
0 0
I
I
76 (Less) 805.1 Purchase Gas Cost Adjustments
77 TOTAL Purchased Gas (Total of lines 68 thru 76)
78 806 Exchange Gas
79 Purchased Gas Expenses
80 807.1 Well Expense-Purcased Gas
81 807.2 Operation of Purcased Gas Measuring Stations
82 807.3 Maintenance of Purchased Gas Measunng Stations
83 807.4 Purchased Gas Calculations Expenses
84 807.5 Oter Purchased Gas Expenses
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
-- -- -- --T---- ----
I
I o
o
o
o
o
o
o
o
o
o
o
o
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FERC FORM NO.2 (12-96)Page 319
Name of Respondent
Intermountain Gas Company
This~rtIS:
(1) ~An Original
(2) A Resbmission
Gas Operation and Maintenance Expenses(contnued)
Accunt
Date of Report
(Mo, Da, Yr)
031281008
Year/Period of Report IEnd of 2007/04
86 808.1 Gas Withdrawn from Stoge-Dbit
87 (Less) 808.2 Gas Delivered to Storage-Credit
88 809.1 Withdrawals of Liquefied Natural Gas for ProcessingDebit
89 (Less) 809.2 Deliveries of Natural Gas for Procesing-Credit
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Station Fuel-Credit
92 811 Gas Used for Product Extracton-Creit
93 812 Gas Used for Other Utility Operations-t
94 TOTAL Gas Used in Utility Operations-Creit (Total of lines 91 thru 93)
95 813 Other Gas Supply Expen
96 TOTAL Othr Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
97 TOTAL Production Expense (Total of lines 3, 30, 58,65, and 96)
98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Opertion Supervision and Engineering
102815 Maps and Recs
103 816 Wells Expenses
104 817 Lines Expense
105 818 Compressor Station Expenses
106 819 Compressor Station Fuel and Power
107 820 Measuring and Regulating Station Expenses
108 821 Purication Expenses
109 822 Exploration and Development
110 823 Gas Losses
111 824 Other Expnses
112 825 Storage Well Royalties
113 826 Rents
114 TOTAL Operation (Total of lines of 101 thr 113)
721,648
o
o
o
Amount for
Previous Year
(c)
1,499,951 I
2,409,485
o I
o
ILine
No.
(a)
Amount for
Current Year
(b)
----- ------1---- ----- - - -I
o
o
80,290
80,290
o
257,488,901
257,488,901
o I
o
482,047 I
482,047
o
272,091,641 I
272,091,641--- - - - --- ,------- --- - ~ -
I~-~---~--~~-~I
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o I
o
: i
o
o I
o
: i
o
~ I
o
o I
I
I
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I
FERC FORM NO.2 (12-96)Page 320
I Name of Respondent
Intermountain Gas Company
This~rtIS:
(1) ~ An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continuec)
Date of Report
(Mo. Da, Yr)
031812008
YearlPeriod of Report
End of 200710
I Line
No.
Accunt
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
I 115 Maintenance
116 830 Maintenance Superision and Engineerng
117 831 Maintenance of Strctres and Improvements
118 832 Maintenance of Reseiirs and Wells
119 833 Maintenance of Lines
120 834 Maintenance of Compressor Station Equipment
121 835 Maintenance of Measuring and Regulating Station Equipment
122 836 Maintenance of Purification Equipment
123 837 Maintennc of Oter Equipment
124 TOTAL Maintenance (Tota of lines 116 thru 123)
125 TOTAL Underground Storage Expees (Total of lines 114 and 124)
126 B. Other Storage Expenses
127 Opetion
128 84 Opetion Supersion and Engineering
129 841 Operation Labor and Expenses
130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Operation (Total of lines 128 thru 133)
135 Maintenance
136 843.1 Maintenance Supervision and Engineering
137 843.2 Maintenance of Strctures
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Equipment
140 843.5 Maintennc of Liquefaction Equipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Mainteance of Measuring and Regulating Equipment
144 843.9 Maintenance of Other Equipment
145 TOTAL Maintenance (Total of lines 136 thru 144)
146 TOTAL Other Storage Expenses (Total of lines 134 and 145)
,---~----
I
I
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
I
I
I ---- ~ --------
I
------- --------1--------I
I
89,603 83.85
193,400 141,699
0 0
14,979 396,877
44,910 61,393
0 0
342,892 683,823
I
I ,.--- -~~ --- r-
I
I
1,135 1,092
14,459 3,737
0 0
2,595 1,230
29,232 28,991
5,520 6.678
13,165 6,471
730 0
3,787 2,795
70,623 50,99
413,515 734,817
I
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I
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I
FERC FORM NO.2 (12-96)Page 321
Name of Respoent
Intermountain Gas Company
Thls~rtIS:
(1) 12An Oriinal
(2) A Resbmission
Gas Operation and Maintenance Expenses(contnue)
Date of Report
(Mo, Da, Yr)
031812008
Year/Period of Reprt I
End of 2oo71Q4
(a)
Amount for
Currnt Year
(b)
Amount for I
Previous Year
(c)
Line
No.
Accunt
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Superision and Engineering
150 84.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expeses
152 844.4 Liquefacton Transportion Labor and Expenses
153 844.5 Measuring and Reglating Labor and Expenses
154 844.6 Comprsor Station Labor and Expeses
155 84.7 Communication System Expense
156 844.8 System Contrl and Load Dispatching
157 845.1 Fuel
158 845.2 Power
159 845.3 Rents
160 845.4 Demurrge Charges
161 (less) 845.5 Wharfge Receptsedit
162 84.6 Prong Liquefied or Vaporied Gas by Ot
163 846.1 Gas Losses
164 646.2 Other Expenses
165 TOTAL Opertin (Total of lines 149 thru 164)
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Strctures and Improvements
169 847.3 Maintenance of LNG Processing Terminal Equipment
170 847.4 Maintenance of LNG Transporttion Equipment
171 847.5 Maintenanc of Measuring and Regulating Equipment
172 847.6 Maintenanc of Compresso Station Equipment
173 847.7 Maintenance of Communication Equipment
174 847.8 Maintenance of Other Equipment
175 TOTAL Maintenance (Total of lines 167 thru 174)
176 TOTAL Liquefied Nat Gas Terminaling and Pro Exp (Total of lines 165 and 175)
177 TOTAL Natural Gas Storage (Total of lines 125.146, and 176)
1- --------I ---------i
I
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
I
I
I
I
I
I
------- -- -,- - --~
I
I
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
413,515 734,817
I
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I
I
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I
FERC FORM NO.2 (12-96)Page 322
I Name of Respondent
Intermountain Gas Company
This firt Is:
(1) Il An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
031281008
Year/Period of Report
End of 200710
I Line
No.
Accunt
(a)
Amount for
Currnt Year
(b)
Amount for
Preious Year
(c)
I 178 3. TRANSMISSION EXPENSES
179 Opertion
180 850 Operation Superision and Engineerng
181 851 System Contrl and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compress Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 Mains Expenses
187 857 Measuring and Regulating Station Expenses
188 858 Transmission and Compression of Gas by Others
189 859 Other Expenses
190 860 Rents
191 TOTAL Operation (Total of lines 180 thru 190)
192 Maintenance
193 861 Maintenance Supervision and Engineering
194 86 Maintenance of Strctres and Improvements
195 863 Maintenance of Mains
196 86 Maintenanc of Compressor Station Equipment
197 865 Maintenance of Measuring and Regulating Station Equipment
198 866 Maintennce of Communication Equipment
199 867 Maintennce of Other Equipment
200 TOTAL Maintenance (Total of lines 193 thru 199)
201 TOTAL Transmission Expenses (Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES
203 Opertion
204 870 Operatin Supervsion and Engineerng
205 871 Distribution Load Dispatching
206 872 Compressor Station Labor and Expenses
207 873 Compres Station Fuel and Power
- --1--------- -
i----~-------I----- - - -
II
I
105,533 99.501
77,526 104.196
10,497 10,545
1,333 5,48
0 0
0 0
43,482 21.891
0 0
0 0
0 0
0 0
238.371 241,615
I
I
I
I
~ - -------
i
I
I
0 0
0 0
118.821 62,889
0 0
0 0
147,881 137,922
0 0
266.702 200,811
50,073 442,426
I
I
I
-- --í-- ---------- ---------r- - - ----
I
1,821,401
o
o
o
1,671,43
o
o
o
I
I
I
I
I
FERC FORM NO.2 (12-96)Page 323
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(eontlnued)
Date of Report
(Mo, Da, Yr)
03/281008
Year/Period of Report I
End of 2007/04
(a)
Amount for
Current Year
(b)
Amount for I
Previous Year
(c)
Une
No.
Accunt
208 874 Mains and Services Expenses
209 875 Measuring and Regulating Station ExpensesGeeral
210 876 Measuring and Regulating Station Expenses-Industral
211 877 Measuring and Regulatig Station Expensesty Gas Check Station
212 878 Meter and House Regulator Expenses
213 879 Customer Installations Expenses
214 88 Other Expenses
215 881 Rents
216 TOTAL Operation (Total of lines 204 thN 215)
217 Maintenance
218 885 Maintenance Supeision and Engineerig
219 886 Maintenance of Strctures and Improvements
220 887 Maintenance of Mains
221 888 Maintenanc of Compressor Station Equipment
222 889 Maintenance of Measuring and Regulating Station Equipment-General
223 890 Maintenance of Meas. and Reg. Statin Equipment-Industral
224 891 Maintenance of Meas. and Reg. Stati Equip-ty Gate Chec Station
225 892 Maintenance of service
226 893 Maintenance of Meter and House Regulato
227 894 Maintenance of Other Equipment
228 TOTAL Maintenance (Total of lines 218 thN 227)
229 TOTAL Distrbution Expenses (Total of lines 216 and 228)
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 Supervision
233 902 Meter Reading Expenses
234 903 Customer Records and Collection Expenses
1,692,716
96,627
560
o
1,021,928
3,275,141
738,339
183,897
8,830,609
1,752,763 I
60,991
431 I
o
885,866
3,238,417 I
717,730
170,688 I
8,498,320
-----1--- - - -
76,929 73,784
0 0
705,156 608,235
0 0
120,871 163,218
253,302 169,846
0 0
974,702 722,399
342,102 347,951
0 0
2,473,062 2,085,433
11,303.671 10,58.753
I
I
I
I
I---- -- - - - - -¡-- --- -- -
,
i,-- ---- ------ ¡---- -----
I I
103,340
406,37
5,325.516
106,572
375,389 I
4,964,733
I
I
I
I
FERC FORM NO.2 (12-96)
I
I
Page 324
I Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Onginal
(2) A Resubmission
Gas Operaton and Maintenance Expenses(continued)
Date of Report
(Mo. Da, Yr)
031812008
Year/Peri of Report
End of 2007/04
I Une
No.
Accunt
(a)
Amount for
Currnt Year
(b)
Amount fo
Previous Year
(c)
I 1,509,347
o
7,344,64
1,746,823
o
7,193,517
I
235 904 Uncollectible Accunts
236 905 Miscellaneous Customer Acunts Expenses
237 TOTAL Customer Accunts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supesion
241 908 Customer Assistance Expeses
242 909 Informational and Instrctional Expenses
243 910 Miscellaneous Customer Servce and Informational Expenses
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245 7. SALES EXPENSES
246 Operation
247 911 Supervision
248 912 Demonstrting and Selling Expenses
249 913 Advertsing Expenses
250 916 Miscellaneos Sales Expenses
251 TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERA EXPENSES
253 Operation
254 920 Administrative and Generl Salaries
255 921 Offce Supplies and Expenses
256 (Less) 922 Administrtive Expense Transferred-Credit
257 923 Outside Serces Employed
258 924 Propert Insurance
259 925 Injuries and Damages
260 926 Employee Pensions and Benefits
261 927 Franchise Requirements
262 928 Regulatory Commission Expenses
263 (Less) 929 Duplicate Charges-edit
264 930.1 General Advertsing Expenses
265 930.2Miscelaneous General Expenses
266 931 Rents
267 TOTAL Operation (Total of lines 254 thru 266)
268 Maintenance
269 932 Maintenance of General Plant
270 TOTAL Administrtive 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)
~~~ ~~~~~ I~ ~ ~-~
I,
,--- ~--~--I ~-~- ~-~--~-~- - ---
I
I
I
I
I
I
o
80,756
o
o
80,756
141
35,294
o
o
35,435--~ ~ - --
--~--- ~-r- - ~- ------~-
i
I
o
1,399,696
177,950
o
1,577,646
o
1,569,025
178,651
o
1,747,676
I
-- ----- ---
I---~----- -~~---
I
I
6,375,810 5,934,074
3,323,747 3,139,821
583,601 562,870
1,373,855 1,298,586
187,453 192,029
1,270.336 978,129
6,302,390 5,84,015
0 0
739,650 647,013
0 0
0 36
715,77 563,976
0 0
19,705,117 18,033,809
I
I
I
I - --- ---I ~- ~ ----
I
17,446
19,722,563
298,436,765
3,338
18,037,147
310,86,412
I
I
FERC FORM NO.2 (12-96)Page 325
Name of Respondent This 'O0rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) nA Resubmission 0312812008 End of 20Q7/04
Exchange and Imbalance Transactons
1. Report belo details by zone and rate scedule coceing the gas quantities and related dollar amnt of imbalance associated with system balancing and
no-notice service. Also, repo certifcated natura gas exchange trasaons during the year. Provide subtotals for imbalance and no-notice quantities for exchanges.
If respondent does not have separate zones, provide totals by rate scedle. Minor exchange transactions (less than 100,00 Dt) may be grope.
Line Ga Rec Gas Recived Gas Deliver Gas Delivre
No.fr 0l fr OUelS to OUei toOUelS
ZOnete Schedule
Amunt Dt Amunt Dth
(a)(b)(c)(d)(e)
1 Not Applicable
2
3
4
5
6
7
8
9 .
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 0 0 0 0
I
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I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
FERC FORM NO.2 (12-96)Page 328
I
Name of Respondent This~rtIS:Date of Report YeQrlPeriod of Report
Intermountain Gas Company (1) X An Oriinal (Mo, Da, Yr)
(2) Fí A Resubmission 03181008 End of 2007/Q4
Gas Used in Utilty Operations
1. Rep below details of creit dunng th yer to Accunis 810, 811, and 812.
2. If any natural gas was use by th repoent for whic a clrge was not made to th appionate oprating expens or oUer acunt, list separately in coumn (c) the Dt of gas
us, omillng enbies in column (d).
Natural Gas Natural Gas Naral Gas Natura Ga
Line
Purp for Which Gas
Was Use Accnt Amount of Amount of Am of No.Charged Gas Used Creit Creit Creit
DI (in dors)(in dollrs)(in dollars)
(a)(b)(e)(d)(d)(d)
1 810 Ga Use fo Compressor Statin Fuel. Creit
2 811 Ga Use fo Prouc Ex . Credit
3 Gas Shrinkae and Oter Use in Respondenfs
Own Prossing
4 Ga Shrinkge, etc. for Respodenfs Gas
Pro by Otrs
5 812 Gas Use for Olher Utility Operations. Creit
(Report separately fo each pnncpal use. Group
minor uses.)11,758 80,29
6
7
8
9 .
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 11,758 80,290
I
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I
I
I
I
I
I
I
I
I
FERC FORM NO.2 (12-96)Page 331
Name of Respondent This~rtIS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Orginal (Mo. Da, Yr)
(2) Fi A Resubmission 03/2812008 End of 2007104
Transmission and Compression of Gas by Others (Account 858)
1. Report belo detail comin gas trnspoed or compr lo redent by oth equalling mo Ulan 1,00,00 DI and amonts of payments for such servic duri Ule
year. Mino items (less than 1.00.00) Dth may be grope. Also. inc in con (c) amounts paid as trnsitn cots to an upsm pitine.
2. In coumn (a) give name of companie. points of delivry and rept of gas. Deigna points of deliery and reipt so tht Uley can be identified readHy on a map of respondenfs
pipeine sytem.
3. Designate associate copanie wi an asterik in coum (b).
Amount of DtofGas
Une Name of Company and Desption of 8e Pernned .Payment Delivere
No.(in dollars)
(a)(b)(c)(d)
1 Not apDlicble
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
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FERC FORM NO.2 (12-96)Page 332
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Name of Respondent This~rtIS:Date of Report Year/Periodof Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) OA Resubmission 0312812008 End of 2007/04
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expe by descrptive tide that clarl indicte the nature of such expe. Show maintean expenses, revaluati of monthly enc;chmenls
rerdedin Acunt 117.4, and lo on seents of imbalance and gas loses no asste wi storage separate. Indicte the lunctnal clssifti and purpe of propert
to which any expenses relate. Li separaely it of $250,00 or mo.
Den Amount
Line (in dollars)
No.(a)(b)
1 Not applicable
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
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FERC FORM NO.2 (12-96)Page 33
Name of Respondent
Interountain Gas Company End of 2007/04
Year/Penod of Report IThis~rtls:
(1) l!An Orginal
(2) A Resubmission
Miscellaneous General Expenses (Acount 930.2)
1. Provie the infortin reueste below on misDaneus general expens.
2. For Oter Expenses, show the (a) purp, (b) repient and (c) amount of such items. List separatey amounts of $250,00 or more however, amounts less than $250,000 may be
grope if the numbr of itms of so groupe is shown.
Date of RElort
(Mo, Da, Yr)
0312812008
I
Descption I
Line~ ~Amount
(in dollars)
(b)
100,501 I1 Industr association dues.
2 Experimental and general reearch expenses.
a. Gas Researc Institue (GRI)
b. Other
3 Publishing and distrbuting information and reports to stockholder, trstee, registrar, and trnsfer
agent fees and expenses, and other expenses of servicing outstanding secrities of the respondent
4 ()ther expenses
5 Director Expenses
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
--~~~
I-------
136,315 I478,661
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715,77 I
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IFERC FORM NO.2 (12-96)Page 335
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This page intentionally left blank.
Name of Respondent This~rtIS:Date of RSlort YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da. r)
(2) nA Resubmission 03181008 End of 2007104
Depreciaton, Depletion and Amortization of Gas Plant (Acets 403,401,40.2,40.3,405) (Except Amortization of
Acquisition Adjustent)
1. RepO in Secon A the amonts of depretin expense. delen and amo fo li acnt indicte and clss acin to th plnt funcna groups shn.
2. RepO in Seon B. column (b) all deprble or amortbl plant balanc to whi ra are applie and sh a compoit toi. (If more desirable. report by plant acunt.
subant or functnal clifications ot than thos prerinted in coumn (a). Indicte in a ioe th manner in whic column (b) balance are
Section A. Summary of Depreciation, Depletion, and Amortization Chargs
Amorttion Amortzation and Amorton of
Expense for Depleti of Undrground Storae
Line Depreti Ast Proucing Natura Land and Land
No.Functnal Clasn Expse Retirement Ga Land and Land Rights
(Acnt 403)Cots Rights (Accunt 404.2)
(Acnt (Accunt 404.1)
(a)(b)403.1)(c)(d)(e)
1 Intangibl plant
2 Prouc plant maufactre gas
3 Proucon and gathering plt natural gas
4 Pruct exctn plant
5 Undergrond gas store plant
6 Oter storage plant 131,757
7 Ba lod LNG tenninaling and proing plant
8 Transmiss plant 1.310.976
9 Dibuti plnt 10,129,857
10 Genera plnt 2,428,972
11 Common p1ant.gas
12 TOTAL 14.001.562
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FERC FORM NO.2 (12-96)Page 336
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Name of Respondent This wort Is:Date of Reprt Year/Perod of Report
Interountain Gas Company (1) X An Original (Mo. Da, Yr)
. (2) OA Resubmission 0312812008 End of 2Q01/Q4
Depreciation, Depletion and Amortization of Gas Plant (Acct 403, 404.1, 40.2, 40.3, 405) (Except Amortzaon of
Acquisition Adjustment) (continued)
obtaine. If averae balanc are used. state the meod of averaing use. For column (c) repo available info for ea plant functnal clasifti lis in column (a). If
coposite depreatin acnting is use, repo availabl infonnation caile for in columns (b) and (c) on this ba. Where the unit-of.prouctn me is us 10 detennine
depretion charges. show in a footnote an reisions made to estima gas reerves.
3. If prvisions for depreiatin we ma during the year in addit to depreiation prvided by applicati of rert rate, st in a fo the amonts and natre of the
provisions and th plant items to which relate.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amotion of Amortzation of
Oter Umlte.tenn Oter Gas Plant Tota
Line Gas Plant (Accnt 405) (blog)
No.(Accunt 40.3) Funcona Classificati
(0 (g)(h)(a)
1 28,487 28.487 Intangible plant
2 Proucton plant, manufactre gas
3 Prouctn and gathering plant, natural gas
4 Prouc exon plant
5 Undrground gas stoe plnt
6 131,757 Ot stge plant
7 Ba lod LNG teUng and proing plant
8 1,310.976 Transmisio plnt
9 10,129,857 Din plt
10 2.428,972 Gel plant
11 Comon plant-gas
12 28.487 14.030.049 TOTAL
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FERC FORM NO.2 (12-96)Page 337
Name of Respondent
Intermountain Gas Company
This ~rt Is: Date of Report
(1) I!An Original (Mo. Ca. Yr)
(2) A Resubmission 0312812008 End of 200V04
Depreciation, Depletion and Amortization of Gas Plant (Acct 403, 40.1, 40.2, 40.3, 405) (Except Amortizaion of
Acquisition Adjustents) (contnued)
4. Add ro as necry to copltely report all data. Numbe the additonal lO in seuenc as 2.01, 2.02, 3.01. 3.02. etc.
YearlPeriod of Report I
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Line
No.
Plant BaseFuncl Claifti (in thousnds)
Applie Deprtion
or Amortzation Rate
(percent)
ISecion B. Factors Used in estimating Depreiaton Charges
a I
1 Proucton and Gathering Plant
2 Ofhor (fotnote detail)
3 Onshore (footnote details)
4 Underground Gas Stoge Plant footnote details)
5 Transmision Plant
6 Ofhor (footnote details)
7 OnshO (fotnote deil)
8 Geral Plant (fotnte detail)
9
10
11
12
13
14
15
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FERC FORM NO.2 (12-96)I
Page 338
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Name of Respondent ThjS~rtIS:Date of Report Year/Peroc of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/2812008 En of . 200710
Particulars Concerning certin Income Deductions and Interest Charges Account
Report the inlotion speed below, in th orr given, for th repeve in deduc and ineret charges accnl.
(a) Miscllaneus Amortzation (Accnt 425j.Desabe th naure of itms in in this acnt the contr accnt charged. th total of amorttin chares for the year, and th
period of amotin.
(b) Miscneous Income Deductons.Reprt the nature, payee, and amount of other ince deductns fo th yer as reuir by Accnts 426.1, Donati; 426.2, Lif Insura;
4263, Penalties; 426.4, Expendüure for Cei1in Civc, Politcal and Related Act; and 426.5, Otr Deuctons, of th Unifonn Syste of Accunts. Amounts of less than $250,00
ma be groupe by cles within the above acnts.
(c) Interet on Debt to Asocate Copanies (Accunt 43O).for each aste company that incrr inte on debt during the year, indicate the amont and interest rate
repeel for (a) advance on notes, (b) advances on open acunt (c) nots payabl, (d) accts pable, and (e) other deb and tol intere Explain the natre of other debt on
whic intere was incurr during the year.
(ei oter Interest Expe (Accunt 431) - Rep details inclding the amount and interest rate for other interet charges incrr during the year.
Line Item Amount
No.(a)(b)
1 Accnt 426.1
2 Doti did not exce $250,000 to anyone befiary .
129,812
3
4 Accnt 426.4
5 Expenditure for ci poitica, and rete actites didn't exce $250,00 11,120
6
7 426.5
8 oter deductns 10,910
9
10 Acnt 431
11 Otr intere exnse 145,750
12 Bank intere 2,456,640
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27 .
28
29
30
31
32
33
34
35
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FERC FORM NO.2 (12-96)Pag 340
Name of Respondent This~rtIS:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Oriinal (Mo, Da, Yr)
(2) Fi A Resubmission 031281008 End of 2007104
Regulatory Commission Expenses (Account 928)
1. Report belo detail of reulatory coision expenses incurrd duri th currt yer (or in pr yea, if bein amo reti to forl ca before a reulatory boy,
or caes in which such a boy was a part.
2. In column (b) and (e), indice whether the expens wer ases by a reulato boy or were otheiw incurr by th ut.
Destin Deferr in
Line (Fumish name of reulaory commision Assesse by Expense Total Accunt 182.3
No.or boy, th docet number, and a Regulatory of Expenes at Beinning
desptin of Uie case.)Commion Utlity to Date olVear
(a)(b)(e)(d)(e)
1 Idaho Public Utilities commission
2 IPUC - annual fee (contr accunt charged 165.090)
739,176 439,176
3
474 474
4
5
.
6
7
8
9
10
11
12
. .
13
14
.
15
16
17
18
19
20
21
22
23
24
25 Total 739,176 474 439,650
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IFERC FORM NO.2 (12-96)Page 350
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Name of Respondent This oo0rt Is:Date of Report Year/Period of Repört
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 03/2812008 End of 200710
Regulatory Commission Expenses (Account 928)
3. Sho in column (k) any expenses incurr in pno years that are beng amortzed. List in comn (a) the peod of amotin.
4. Identi separately all annual charge adjusbnents (ACA).
5. Lis in column (n. (g), an (h) expense incurr during yearwhic were charges cutl to income, plant, or other acunls.
6. Minor itms (less than $250,000) may be groped.
Exnses Expenses Expenses Expense Amorze Amortzed
Incurr Incurrd Incurr Incurr During Year During Year
Line During Year During Year During Year During Year Deferr in
No.Charged Charged Charged Accunt 182.3
Currntly To Currtl To Currtl To Deferr to Contr Amount End of Year
Accunt Accunt
Departnt Accunt No. Amount 182.3
(n (g)(h)(ij OJ (k)(I)
1
2
3
4
5
6
7 .
8
.
9
10
.
11
12
13
.
14
15
16
17
18
19
20
21
22
23
24
25
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FERC FORM NO.2 (12-96)Page 351
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
031812008
Year/Period of Report I
End of 2007/Q4
This~rtls:
(1 ) ~ An Original
(2) A Resubmisslon
Distribution of Salaries and Wages
Report belo the disbuti of total salane and wages fo the year. sereate amnts oriin chrged to clri acnts to Utlit Departnts, ConslJ, Plant Remoals,
and Oter Accnts, and ente such amonts in the apppriate lines and comns pr.
In detenninin this segreat of salane and wages orinally chrged to clng acun, a me of apptin givng substantilly co ielt may be use. When
reportng detaR of other acunts, enter as may ro as nery numb seuently sta with 75.01, 75.02, etc
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1 Ele
2 Opetion
3 Prouct
4 Transission
5 Distrbution
6 Cutomer Accunts
7 Cusmer Service and Infonntial
8 Sales
9 Administive and Geneil
10 TOTAL Operati (Total of lines 3 thiu 9)
11 Matenance
12 Prouc
13 Transmison
14 Disbibun
15 Administrtive and Geeil
16 TOTAL Maintenanc oIlollnes 12 thiu 15
17 Tota Operati and Mantance
18 Proucton (Total of fmes 3 an 12)
19 Transmin (Total of lines 4 an 13)
20 Distrut (Total onne 5 and 14)
21 Custor Accunts (l 6)
22 Customer Servic and Infoatinal (line 7)
23 Sale (line 8)
24 Administrti and General (Total of lines 9 and 15)
25 TOTAL Opratin and Maintenance IT otl of lines 18 thru 24
26 Gas
27 Operan
28 Proucton - Manufre Gas
29 Proucton - Natural Gaslncuding Exploration and Development)
30 Ot Gas Su
31 Stoge. LNG Tennlnali
32 Transmin
33 Disbibun
34 Customer Accnts
35 Cusmer Seice and Infonnatina
36 Sale
37 Administrtive and Geral
38 TOTAL Operation (Totl of lines 28 thru 37)
39 Mainteanc
40 Prouctn - Manufared Ga
41 Proucn - Natural Gas(lncin Exploration and Develoent
42 Oter Gas Suppy
43 Stoge, LNG Tenninaling and Proing
44 Transmision
45 Disbu
(a)(b)
Alloction of
Payrll Charged
for Clering
Accnts
(e)
Total
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Line
No.
Clasifon Dire Pay
Disbibution
- - - ¡--- - -I ---.-.. -- ------~~---, I (d)I
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- -~--~----~~---~-~ -~-- -- -, ,I i I
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-~ ----- -~ - -------- --~I
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I.
-------- ..- - ---¡----------.-~__-----I
181,269
191,864
6,973,149
3,698,22
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181,269
191,864
I6,973,149
3,698,228
1,047,164 I6,043,447
18,135,121----~--_._----1,047,164
6,043,447
18.135,121
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FERC FORM NO.2 (12-96)
6,611 6,611 I190.178 190,178
1,516.86 1,516,86
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Page 354_
I Name of Respondent
Intermountain Gas Company
This~rtls:
(1) l!An Original
(2) A Resubmission
Distbuion of Salaries and Wages (continued)
Date of Report
(Mo, Da, Yr)
03/2812008
Year/Period of Report
End of 2007104
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(a)(b)
AIli of
Pay Charged
for Clearing
Accunts
(e)
TotlLine
No.
Classiftion Dire Payrl
Dlslrut
(d)
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46 Administtie and Generl
47 TOTAL Maintenance (Tolal of lines 40 thiu 46)
48 Gas (Contnued)
49 Tot Operatin and Maintenance
50 Prouctn. Manufare Gas (T olal of fines 28 and 40)
51 Pruct. Natural Gas (Incuding Ex . and Dev.)(II. 29 and 41)
52 Oler Gas Supply (T olal of li 30 and 42)
53 Storae, LNG Tenninarrn and Proing (Totl of 11.31 and 43)
54 Transisio (Tolal of line 32 and 44)
55 Dislrbulin (T olal of fines 33 and 45
56 Customer Accunl (T olal of rme 34
57 Custoer Seric and Infonal (T olal of fi 35)
58 Sale (T olal of line 36)
59 Adisve and Genel (T olal of lines 37 and 46)
60 Tot Opration and Mainnance (T ola of lies 50 thiu 59)
61 Other um~ D~mrts
62 Operation and Mainteance
63 TOTAL ALL Uti i. (Totl of li 25, 50, and 62)
64 Util~ Plant
65 Cotron (B utI'
66 Ele Plant
67 Gas Plant
68 OIer
69 TOTAl Cotrct (T olal of lines 66 Uilu 68
70 Plat Reml (By Util~ Departents
71 Ele Plant
72 Gas Plant
73 OIer
74 TOTAL Plnt Remol (Totl of lines 71 th 73)
75 Otr Accnts (Spe' (fotnot deta)
76 TOTAl OIer Accnts
n TOTAl SALARIES AND WAGES
-- - ~ - -~ - ~ ----,---~--- ~~
,~ - -------~~--------1,713,65 1.713,65
187,88
382,042
8,490,014
3,698,228
187,880
382,042
8,490,014
3,698,228
---- -~~l----i--- --- ----
1,047,164
6,04,447
19,848,77
1,047,164
6,043,447
19,84,775
--~- -- ---~--------- ---.--- --------¡ I-----~-~----~--- ---
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----r---------T --
19,848,77 19,848,775
FERC FORM NO.2 (12-96)Page 355.
Name of Respondent This~rtIS:Date of Report YearlPeriod of Report
Interountain Gas Company (1) X An Original (Mo, Da. Yr)
(2) nA Resubmission 03/2812008 End of 2007/Q4
Charges for Outside Professional and Oter Consultaive Services
1. Report the infation spefied belo fo all charges made during th yea inc in any acnt (incing plnt accnts) for outside cosulttive and otr professioal
servics. Thes servic incde rate, maement constrcton, engineng, reseah, financial, valuati, leal, acnti, purcasing, adving, labo relaons, and public
retins, rendere fo the reponden under writtn or oral arrngement fo whic aggreate payments wer ma during th year to any cotin partersip, organizon of
any kind, or individual (oter than for servics as an employee or fo paments mae for meicl and rete servces) amounting to mor thn $250,00, inluding payments for
leislative service, except thos which shou be reported in Accnt 426.4 Expditre for Cerin Civ Political and Related Act.
(a) Name of peon or organiztin rendering service.
(b) Total chrges for the year.
2. Deignate asate conies with an asteri in column (b).
Descriptin .Amunt
Une (in dollars)
No.(a)(b)(c)
1 Moffatt Thomas 281,738
2
3
4
5
6
7 .
8
9
10
11
12
13
14
15
16
17
18
19
20 .
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
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FERC FORM NO.2 (12-96)Page 357
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Name of Respondent ThjS~rtIS:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 03/2812008 End of 2007/Q4
Compressor Staons
1. Report belo details concing corer statins. Use the fol subeain: fi compr sttions, prouct exlr comprer slans, undergrond storage
copre stations, trnsmison copreor stati, distrbution copror sta, and ot coprer stti.
2. For column (a), indicte the pructon are where such stati are use. Grop relatiely smalllieid comprr sttions by prouctn areas. Show the number of sttins
groupe. Identi any station held under a tiUe oter than full owhip. State in a fo the name of owr or coner, the nature of rendenfs tie, and peræt of ownership if
jonUy owned.
Number of Certficated
Line Name of Stati and Loctin Units at Horsepoer for Plant Cost
No.Stti Eac Sttion
(a)(b)(e)(d)
1 Transmission Comprer Station:
2 Fort Hall Compressor Station
1,368,321
3 Bingham County, Idaho
4 No longer in use, book cost still remains on bo
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19 .
20
21
..
22
23
24
25
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FERC FORM NO.2 (12-96)Page 508
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Name of Respondent ThiS~IS:Date of Reprt Year/Period of Report
Intenountain Gas Company (1) X An Original (Mo. Da, Yr)
(2) OA Resubmlssion 031281008 End of 2007/04
Compressor Stations
Designate any sttin tht was not operated during the past year. Stte in a fotnte wheUler Ule bok cot of suc stati has been retire in the bo of accnt, or what dispoiton
of the station and it bok cot are contemplated. Designate any copre unils in trnsmion coprr statins installed and put into operati during Ule ye and show in a
footnote each unifs size and the date Ule unit was place in opetion.
3. For column (e), include the type of fuel or por, il oDl Ulan natura gas. If tw types of fu or po are used, show separa entres for natral gas and the otr fuel or por.
Expenses (except Expenses (except Operation Data Opra Data
depreti and depreciti and Gas for Numb of Date of
Line ta)taes)Comprr Tota Comprer ComprOl Sttion
No.Fuel in Dth HoulS of Opra Operated at Time Peak
Fuel or Powr Oter During Year of Station Peak
(e)(Q (g)(h)(i)01
1
2
1,333
3
4
5
6
7
8
9
10 .
.
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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FERC FORM NO.2 (12-96)Page 509
Name of Respondent
Intermountain Gas Company
ThiS~ls:
(1) I!An Original
(2) A Resubmission
Gas Storage Project
1. Report injns and wiUraal of gas fo all storae proje used by repondent
Year/Period of Report I
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Date of Report
(Mo, Da, Yr)
03/281200 End of 2007104
Line
No.
Item
Ga
Bein toResnt
(DU)
(b)
46,056
45,551
91,607
20,595
8,849
9,816
7,739
7,524
7,309
8,025
7,703
6,628
6,986
52,069
8,849
152,092
Gas
Belonging to
Oters
(DU)
(e)
Tolal
Amont
(Dth)
(d)I
I
46,056 I
(a)-- -~-~----;-=~---~~ -----
I1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
STORAGE OPERATIONS (in Dth)
Gas Defivere to S e
January
Febary
Marc
Aprl
May
June
July
August
Se tembe
Ocbe
November
Dember
TOTAL (Tolal of lines 2 lhru 13)
Gas Wilra from Storae
January
Febrary
Marc
Aprl
May
June
July
A ust
Septembe
Ocbe
November
Decmber
TOTAL (T alai of lines 16 lhru 27)
45,551 I
I-- - ~ ~ ---,---- -- - -----
iI ,91,607
FERC FORM NO.2 (12-96)Page 512_
20,595 I
8,849
9,816
7,739
7,524 I
7,309
8,25
7,703 I
6,628
6,986
52'°691
8,849
152,092
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Name of Respondent
Intermountain Gas Company
Date of REl
(Mo, Da, Yr)
03/28/2008
Year/Period of Reprt
End of 200V04
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. On line 4, enter the total stoe capa certte by FERC.
2. Repo total amounl in DIh or oth unit as applicable on line 2,3,4,7. If quanti is convert fro Mc to DIh. proide conveio fact in a fotnot.
Une
No.
Item
(a)
Tota Amonl
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
STORAGE OPERATIONS
Top or Workng Gas End of Year
Cusion Gas (Incdin Native Gas)
Tota Gas in Res (Totl of line 1 and 2)
Certficate Storae Capa .
Numbe of Injen - Witdrawal Wells
Numbe of Obrvatin WeB
Maximum Days Withral fr Storae
Date of Maximum Days' Wilral
LNG Tenninal Companies On DI
Number ofTanks
Capa of Tanks
LNG Volume
Recive al'Ship Rai
Transfer to Tanks
Wirawn frm Tanks
'Bol1 oi Vaponztl Lo
13,745,461
23,60
13,769,061
84,681
01115127
-~--~-
FERC FORM NO.2 (12-96)Page 513_
Name of Respondent ThS~IS:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Orginal (Mo, Da, Yr)
(2) ñ A Resubmission 031281008 End of 2OOV04
,Transmission Lines
1. Repo beow, by sta. Ui tol mile of trnsision tines of eac trnsion system operate by repondent at end of year.
2. Report sepaely any lines held under a ti other than fun owership. Designate suc tine with an asterik, in coumn (b) and in a fote state the name of ower, or co-oner,
nature of repondenfs tie. and pent owersip if joinUy owned.
3. Report separate any line that was not operated during the past yea. Ente in a fotnote the details and stte whether the bok co of such a tine. or any porton theref, has been
retire in the bo of accunt or what dispoition of Ui Une and its bok cots are contemplate.
4. Report the number of mile of pipe to one decmal point
Designatin (Idenlitin)
..Total Miles
Une of Line or Grop of Lines of Pipe
No.(a)(b)(e)
1 Tramission ties (indes irrati main)
702.00
2
3 Ditrution and service lines
10,273.00
4
5
6
7
8
9
10
11
12
13
14
15
16
17
.
18
19
20
21
22
23
24
25
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FERC FORM NO.2 (12-96)Page 514
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Name of Respondent
Intermountain Gas Company
Oate of Rel'0rt
(Mo, Oa, Yr)
031812008
YearlPeriod of ReportThis Fi0rt Is:
(1) IlAn Originai
(2) A Resubmission
Transmission Sysem Peak Deliveries
1. Repo belo the total trmision syste delivene of gas fm Dth), excludin deliv to storae, for th peri of sytem peak deliri indicated be, du th 12 months
emb the heali se overlapping th year's end for which this report is submited. The seasn's pek nolly wRI be reched bere the due dat of this repo, Apl30, which
permit indusion of th pek informati reuir on this page. Add ros as necry to report aU data. Number additonal ro 6.01, 6.02, et.
End of 200Z/Q
Line
No.
Deriptin
DtofGas
Deiver to
Interstate Pipelin
(b)
DtofGas
Delivered to
Oters
(c)
Tot
(b) + (c)
(d)
SECTION A: SINGLE DAY PEA DELIVERIES
1 Date:
2 Volume of Gas Transp
3 No-Noti Transporttin
4 Other Firm Trasportn
5 Internptble Transtion
6 Ot (Des) (fotnote details)
7 TOTAL
8 Volume of Witdrwn fot Storage under Stge Contrct
9 No-Not Strae
10 OIFirmStora e
11 Internptible Storage
12 Oter Descr) (fote detail
13 TOTAL
14 Oter Opratinal Actties
15 Ga Witdra frm Stoge fo Sy li
16 Reductn in Line Pack
17 Otr Debe) (foote detils)
18 TOTAL
19 SECTIN B:CONSECUTIVE THREE.DAY PEA DELIVERIES
20 Date:
21 Volume of Gas Transed
22 No-Notce Transporttin
23 Otr Firm Transporttin
24 Internplible Transporttion
25 Otr (Descrbe (fotnte details
26 TOTAL
27 Volme of Ga Witdrawn fr Sto e unde Store Contrct
28 No-Not Ste
29 Oter Firm Ste
30 Internpbbl Strae
31 Oter (De) fotnte detail)
32 TOTAL
33 Ot Operational Aces
34 Ga Withdra fr Storage for Sym Opers
35 Reducton in Line Pack
36 Oter (Desbe fotnote detils
37 TOTAL
, - - ; -- -- r - ---,------~-I I I---- ---r--- --
312,423 312,423
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I ~ - - -- - - 1 -~ -~--- -~--312,423 312,423
24,69 24,69
-- ------ ---- ---------T--- - ----
I
24,699 24,69
------í --- -------1----- -- --¡- -- -------~------r-----~ - --I i
945,977 945,977
- -- --, - ----I - --------
945,977 945,977
44,205 44,205
~ - - - - -- - ¡--- ~ r - -- -----44,20 44,20
FERC FORM NO.2 (12-96)Page 518
Name of Respondent ThiS~IS:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Oriinal (Mo, Da, Yr)
(2) Fi A Resubmission 03181008 End of 2oo7/Q4
Auxilary Peaking Facilities
1. Report belo auxilary falit of Ui repondent for meeting seasonal peak demands on Ui reponfs system, such as undrground store prjec. liuefi petrlem gas
intaUations, gas liquela plants. oil gas sets et
2. For comn (c). fo undergrond storae prje, report Ute de ca on Febrry 1 of Ui heli se overlppin ih yer-e fo whic th report is submi.
For oUter facilites. report Ute rated maximum dail deliv capa.
3. For column (d). include or exclud (as apprprate) Ute co of any plant us joUy wiU anoer fa on the basis of preminant use. unles the auxiliai peaking faclit is a
serate plant as cotemplate by general instrctn 12 of Ute Unifor Sysm of Acc.
Maimum Daily Cost of Was FacilityLon of Type of Delivery Capacity Facilit Opeted on Day
Woe Facilit Faclity of Fac (in dollrs)of Highe
No.Dt Transmision Peak
(a)Ib)Ie)Idl DelivrY
1 Nampa, Idaho Liquefied natural gas 60.00 8,520,474
2 NW 1/4 Sec. 31
3 T4NR1W.BM
4
5 Plymth, WA Lified natural gas 72.00
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 .
23
24
25
26
27 .
28
29
30
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FERC FORM NO.2 (12-96)I
Page 519
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Name of Respondent
Interountain Gas Company
This~rtls:
(1) l!An Original
(2) A Resubmission
Gas Aççount . Natural Gas
1. Th purp of this scedule is to accnt for the quantity of natral gas reived an delivere by the repondet
2. Natural gas means eir natural gas unmixed or any mixbJre of nabJral and manufctre gas.
3. Enter in column (e) the Dth as repo in the scedule Indicated for the it of reipts and delivri.
4. Indicate in a footnte the quanli of bundled sale and trnsporttin gas and speiry the line on whic such quantities are lite
5. If the rendent opetes tw or more systems whic ar not intercne, submit serae paes for this purpse. Use co of paes 520.
6. Also indicte by footnote the quanlis of gas not subje to Commisn reulation whic did not inr FERC reulato cots by sh (1) the locl disbition volume anolr
juridiCnal pipeline delivere to the lol distrbuti company porton of the reportng pip (2) the quantities that the ie pipeline trnsport or sold throh its lol
distrbutin facilities or Intrtate facilities and whic the reportng pipene received throh gathering facilities or intrtate falits, but not throh any of th inteiste portn of lhe
reportng piline, and (3) the gathering lin quaties that were not destined fo inteite markt or lht were not trnsport through any interstae po of th reng pipeline.
7. Als indicate in a fote (1) the system supply quanli of gas lhat are stor by the reportng pipein, during th reportng year and also repo as saes,trnsporttin and
coprion volumes by th repong pipeline during the same rertng year, (2) the system supply quantiti of gas that are sto by thè report piline duri the reportng yer
whic the repong pipeine intends to sel or trnspo in a fubJre reportng ye, and (3) contct storae quatiti.
8. Als indicte the volumes of pipeine proucton li sale that are included in both th cony's total sales fiure and the copany's tol trnsporttion figure. Add aditial
ro as nery to report all da, numbere 14.01, 14.02, etc.
Date of Reiirt
(Mo, Da, Yr)
031812008
Year/Perod of Repor
.End of 2007104
Line
No.
Ref.
Page
No.
(b)(e)
Item
Amount of
Dth
(a)
01 Name of System:
2 GAS RECEIVED
3 Gas Purcase (Accunts ~)
4 Ga of 0l Recived fo Garing (Accunt 489.1)
5 Ga of 0l Recived for Tramision Accnt 489.2)
6 Ga of OIer Recived for Dibuton (Accnt 489.3)
7 Ga of OIrs Recived fo Coti Stoge (Accnt 489.4)
8 Exchanged Gas Recived fr OIers (Accnt 80)
9 Ga Rec as Imblan (Acunt 806
10 Recipt of Respodenfs Gas Transpo OIrs (Accnt 85)
11 OIer Gas Wilrawn frm Stge (Explain
12 Gas Reciv frm Shippers as Compressor Sttin Fuel
13 Ga Reciv from Ship rs as Lost and Unacunte for
14 OIer Reci ts (Spci (footnot details)
15 Total Recipts (Total of lines 3 thiu 14)
16 GAS DELIVERED
17 Gas Sales (Accunt 4ß084)
18 Deliveries of Gas GaI fo OIer Accnt 489.1)
19 Delivri of Gas Transported fo 0U (Acct 489.2)
20 Deries of Gas Disute for Othrs Act 489.3)
21 Delivri of Conti Strae Gas (Accnt 489.4
22 Exchange Gas Delre to Others (Accunt 806)
23 Ga Delivere as Imblance (Accunt 806)
24 Delieris of Ga to 0I for Trans rttion (Acnt 85
25 OIer Gas Ded to S (Explain)
26 Gas Use fo Compresor Statin Fuel
27 Other Dèriv (Specify (footnte details)
28 Totl Deri otal of lines 17thiu 27)
29 GAS UNACCOUNTED FOR
30 Proucton Syem Loes
31 Galring Sysm Loses
32 Transmiion Sym Losses
33 Distion tem Loses
34 Strae Sym Losses
35 OIer Lo S eciry
36 Total Unante For otal of lines 30 thiu 35)
37 Total Deliveries & Unacnte For (Totl of line 28 and 36)
- -----1---- ---
29,654,482
30
30
301
307
328
328
332
21,551,019
51,099,372~ ----~r------- -- ---
50,594,743
303
305
301
307
328
328
332
50 11,758
50,606,501~----r-~------- - -.-
479,024
479,024
51,085,525
FERC FORM NO.2 (12-96)Page 520
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Interountain Gas Company I (2) A Resubmission 03181008 2007/04
SYStem Maps
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1. Furnish five copies of a system map (one with each filed copy of this reprt) of the facilities operated by the respondent for the production, I
gathering, transporttion, and sale of natural gas. New maps nee not be furnished if no importnt change has occurred in the facilities operated
by the respondent since the date of the maps furnished wlth a preous year's annual report. If, however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished. I
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilities.
(c) Location of gatherng areas.(d) Location of zones and rate areas. I
(e) Location of storage fields.
(f) Loction of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows). Iro~~_ .
0) Location of products extracton plants, stabilization plants, purification plants, reing areas, etc.
(k) Princpal communities receivng serce through the respondenls pipeline.
3. In addition, show on each map: graphic scale of th map; date ~ th fact the map purports to show; a legend giving all symbols andabbreviatins used; designations of facilities leased to or from another company, givng name of such other company. I
4. Maps not larger than 24 inches square are desire. If necssary, howeer. submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report
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I FERC FORM NO.2 (RE. 12-96)
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522.1
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