2010Annual Report.pdf

Item 1: 00 An Initial (Original)
Submission
OR 0 Resubmission No.
Form 2 Approved
OMS No. 1902-0028
(Expires 6/30/2011)
Form 3-Q: Approved
OMS NO.1902-0205,
(Expires 1/31/2012)
THIS FILING IS
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FERC FINANCIAL REPORT
FERC FORM No.2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly.
Financial Report
These reports are mandatory, under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)
Intermountain Gas Company
Year/Period of Report
End of 2010/Q4
"'''01' i:nclU "''' ?/-in m,-od.\
A INTERMOUNTAINqi
f' GAS COMPANY
A Subsiary of MOU Resources Grop, Inc.
In the Community to Serve(¡
Rt:CE/VËD
21111APR29
AI1 8: S9
April 28, 2011
Ms. Jean Jewell
Commission Secretar
Idao Public Utilities Commission
472 W. Washington St.
PO Box 83720
Boise, il 83720-0074
Re: Intermountain Gas Company
FERC Form No.2, Anua Report of Major Natual Gas Companes
Dear Ms. Jewell:
Attached for filing with the Idaho Public Utilities Commission is Intermountain Gas Company's December 31,
2010 FERC Form No.2, Annual Report of Major Natual Gas Companies.
Please acknowledge receipt of this filing by retuing a staped copy of this letter for our Company files.
If you have any questions or require additional information regarding the attched, please contact Heidi Ehle at
377-6107.
e
eporting Accountant
cc: Kathie Barard, IGC
Scott Madison, IGC
IDENTIFICATION
01 Exact Legal Name of Respondent Year/Period of Report
Intermountain Gas Company End of 201 0/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 Contàct Person 06 Title of Contact Person
Scott Madison VP - Controller & CAO
07 Address of Contact Person (Street, City, State, Zip Code)
555 S. Cole Road Boise, ID 83709
08 Telephone of Contact Person, Including Area Code This Report Is:10 Date of Report
(1) . (KAn Original (Mo, Da, Yr)
208-377-6105 (2)o A Resubmission 12131/2010
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned offcer certifies that:
1 have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.
.! /I
11 Name /IJ 12 Title
13 Signature A,L 14 Date Signed '/
ii ë.-::7--1
Title 18, U.S.C. 1001, makes it a crime for any person knowingly and wilingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
__.." ..,.,.... t.11" ."..n in" nA\P",n..1
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FJA Resubmission
12/31/2010 End of 2010/04
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Tite of Schedule Reference Date Revised Remark
Line Page No.
No.(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1 General Information 101
2 Control Over Respondent 102
~Corporations Contrlled by Respondent 103
4 Secunty Holders and Voting Powers 107
5 Importnt Changes Dunng the Year
108
6 Comparative Balance Sheet 110-113
7 Statement of Income for the Year 114-116
8 Statement of Accumulated Comprehensive Income and Hedging Actvites 117
9 Statement of Retained Eamings for the Year 118-119
10 Statements of Cash Flows 120-121
11 Notes to Financial Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Oter Debit)
12 Summary of Utilit Plant and Accumulated Provisions for Depreciation, Amortzation, and Depletion 200-201
13 Gas Plant in Serice 204-209
14 Gas Propert and Capaci Leased frm Oters 212
15 Gas Propert and Capacity Leased to Others 213
16 Gas Plant Held for Future Use 214
17 Constrcton Work in Prores-Gas 216
18 Non-Traditonal Rate Tretment Afforded New Project 217 .
19 General Descnption of Constrcton Overhead Procedure 218
20 Accmulated Proviion for Depreciation of Gas Utilit Plant 219
21 Gas Stored
.220
22 Investments 222-223
23 Investments in Subsidiary Companies 224-225
24 Prepayments 230
25 Exordinary Propert Losses 230
26 Unrecovered Plant and Regulatory Study Costs 230
27 Other Regulatory Assets 232
28 Miscellaneous Deferred Debit 233
29 Accmulated Deferrd Income Taxes
234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilti and Oter Credits)
30 Capitl Stock
250-251
31 Capitl Stock Subscnbed, Capitl Stock Liabilit for Conversion, Premium on Capitl Stock, and
Installments Received on Capitl Stock 252
32 Other Paidin Capitl
253
33 Discount on Capitl Sto 254
34 Capital Stock Expense 254
35 Secunties issued or Assumed and Secunts Refunded or Retired Dunng the Year 255
36 Long-Term Debt 256-257
37 Unamortzed Debt Expense, Premium, and Discount on Long-Term Debt 258-259
,
_.___ ___.. &._ .. 11"r'\.''''' ft-y\P",n.. 2
Name of Respondent
This Report Is:Date of Report Year/Period of ReportIntermountain Gas Company (1)IKAn Original (Mo, Da, Yr)
(2)FiA Resubmission 12131/2010 End of 2010/04
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Tite of Schedule Reference Date Revised RemarkLine
Page No.No.(a)(b)(c)(d)
38 Unamortzed Loss and Gain on Reacquired Debt
26039Recnciliation of Reportd Net Income wit Taxable Incoe for Federal Income Taxes 26140Taxes Accred, Prepaid, and Charged During Year
262-26341Miscellaneous Currnt and Acced Liabilites
26842Other Deferrd Credits
26943Accmulated Deferrd Income Taxes-Other Propert
274-27544Accumulated Deferrd Income Taxes-Oter
276-27745Oter Regulatory Liabilties
278INCOME ACCOUNT SUPPORTING SCHEDULES
46 MonthlyQuantity & Revenue Data by Rate Schedule
29947Gas Operating Revenues
300-30148Revenues frm Transporttion of Gas of Oters Through Gathering Facilities
302-30349Revenues from Transporttion of Gas of Oters Through Transmision Facilit
304-30550Revenues from Storage Gas of Oters
306-30751Oter Gas Revenues
30852Discounted Rate Service and Negotiated Rate Service
31353Gas Operation and Maintenance ExpenSes
317-32554Exchange and Imbalance Transactons
32855Gas Used in Utility Operations
33156Transmission and Compression of Gas by Oters
33257Oter Gas Supply Expenses
33458Miscllaneous General Expenses-Gas
33559Depreciation, Depletion, and Amorttion of Gas Plant
336-33860PartCllars Conceming Certin Income Deducton and Interest Charges Accunts
340COMMON SECTION
61 Regulatory Commission Expenses
350-35162Employee Pensions and Benef (Accunt 926)
35263Distrbution of Salaries and Wages
354-35564Charges for Outside Professional and Oter Consulttive Service
35765Transactons with Associated (Affliated) Companies
358GAS PLANT STATISTICAL DATA
66 Compressr Stations
508-50967Gas Strage Project
512-51368Transmission Lines
51469Transmission System Peak Deliveries
51870Auxilary Peaking Facirmes
51971Gas Acrunt-Natural Gas .52072Shipper Supplied Gas for the Currnt Quarter
52173System Map
522 -c74Footnote Reference
55175Footnote Text
55276Stkholdets Report (check appropriate box)
0 Four copies wil be submitted
0 No annual report to stockhOlders is prepared
FERC FORM NO.2 (REV 12-07)PaClF! ~
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ll An Original
(2) FiA Resubmission
General Information
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of Report
End of 2010/04
1. Provide name and tie of offcer having custody of the genera corporate books of accunt and address of offce where the general corporate books are kept and address of offce
where any other corporate books of account are kept, if different frm that where the general corporate books are kept
Scott Madison
Vice President- Controller and CAO
2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special
law, give reference to such law. If not
incorporated. state that fact and give the type of organiztion and the date organized.
State of Idaho -October 12, 1950
3. If at any time during the year the propert of respondent was held by a receiver or trstee, give (a) name of receiver or
trstee, (b) date such receiver or trstee took possession, (c)
the authori by which the receivership or trsteeship was created, and (d) date when possession by receiver or trstee ceased.
Not applicable
4. State the classes of utiit and other services furnished by respondent during the year in each State in which the repondent operated.
The respondent is a public utilty dedicated to providing high quality service through purchase, distribution, transportation and sale- of natural gas to
residential, commercial and industrial customers through out Southem Idaho.
5. Have you engaged as the principal accountant to audit your financial statements an accuntant who is not the principal accuntant for your previous yets certfied financial
statements?
(1) 0 Yes... Enter the date when such independent accountant was initially engaged:
(2) i: No
____ _...... ...,. .. I.." ,.~\Pace 101
Name of Responderit This in0rt Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 1213112010 End of 2010/04
Control Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If cOntrol is in a holding
company organization, report in a footnote the chain of organization.
2. lf control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose of the trust.
3. In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controllng
company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect, or a "J" for joint control.
Line Company Name Type of Control State of Percent VotingNo.
Incorporation Stock Owned(a)(b)(c)(d)1 Prairie Intermountain Energy Holding (PIEH), LLC D DE 100.002MDU Energy Capital, LLC (MDUED)
I DE 100.003MDU Resources Group, Inc. (MDUR)M DE4.
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
.
FERC FORM NO.2 (12-96)
Paoe 107
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1)(KAn Original (Mo, Da, Yr)
(2)FiA Resubmission
12/31/2010 End of 2010104
Corporations Controlled by Respondent
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held,
naming any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
4. In column (b) designate type of control of the respondent as "0" for direct, an "I" for indirect, or a "J" for joint control.-------
DEFINITIONS
----
1.See the Uniform System of Accounts for a definition of control.
2.Direct control is that which is exercised without interposition of an intermediary.
3.Indirect control is that which is exercised by the interposition of an intermediary that exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each part holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within -the meaning of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of each part.
Line Name of Company Controlled Type of Control Kind of Business Percent Voting Footnote
No_Stock Owned Reference
(a)(b)(c)(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
FERC FORM NO.2 (12-96)Page 103
Name of Respondent This (K0rt Is:Date of Report YearlPeriod of RepOrIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 12131/2010 End of 2010/Q4
Security Holders and Voting Powers
1. Give the mimes and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent,
and state the number of votes that each could cast on that date. if a meeting were held. If any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of 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 o.f stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of offcers and directors 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 important details conceming the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. If any class or issue of security has any special privileges in the election of directors, trustees or
managers, or in the determinationof corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any offcer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock 2. State the total number of votes cast at the latest general 3. Give the date and place ofbook prior to end of year, and, in a footnote, state meeting prior to the end of year for election of directors of the such meeting:the purpose of such closing:respondent and number of such votes cast by proxy.
Total:
By Proxy:
VOTING SECURITIES
4. Number of votes as of (date):
Line Name (Title) and Address of Total Votes Common Stock Preferred Stock OtherNo.Security Holder
(a) .(b)(c)(d)(e)5 TOTAL vote of all voting securis 1,513,060 1,513,0606TOTAL number of security holders
1 17TOTAL votes of securi holders listed below 1,513,060 1,513,0608
9
10
11
12
13
14
15
16
17
18
19
20
.
FERC FORM NO.2 (12-96)Page 107
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 12131/2010 2010/04
Importnt Changes During the QuarterlYear
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. If the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authoriztion, if any was required. Give date journal entries called for by Uniform System of Accounts were submited to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwse, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authoriation if any was required.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year. _ .
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an offcer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a part or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in offcers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a~ash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
1. None
2. NIA
3. None
4. None
5. None
6. None
7. None
8. Not significant
9. None
10. N/A
11. Revenue decreased $2.2M due to purchased gas adjustment effective October 1, 2010. All customers were affected.12.0ffcer change - Eldon Book retired .
13. N/A
I FERC FORM-NO.2 (12-96)108.1
Name of Respondent
Intermountain Gas Company Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of Report
End of 2010/Q4
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Comparative Balance Sheet (Assets and Other Debits)
Reference
Page Number
Line Title of Account
No.Current Year End of
OuarterlYear Balance
(c)(a)(b)I~I~-
:----,-~~---- ----
¡------¡------------
i r~---------
1 UTILITY PLANT
2 Utilty Plant (101-106,114)
3 Construction Work in Progress (107)
4 TOTAL Utilty Plant (Total of lines 2 and 3)
5 (Less) Accum.Provision for Depr., Amort., Dept (108, 111, 115)
6 Net Utilty Plant (Total of line 4 less 5)
7 Nuclear Fuel (120.1 thru 120.4, and 120.6)
8 (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)
9 Nuclear Fuel (Total of line 7 less 8)
10 Net Utilty Plant (Total of lines 6 and 9)
11 Utilty Plant Adjustments (116)
12 Gas Stored-Base Gas (117.1)
13 System Balancing Gas (117.2)
14 Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)
15 Gas Owed to System Gas (117.4)
16 OTHER PROPERTY AND INVESTMENTS
17 Nonutilty Propert (121)
18 (Less) Accum. Provision for Depreciation and Amortization (122)
19 Investments in Associated Companies (123)
20 Investments in Subsidiary Companies (123.1)
21 (For Cost of Account 123.1 See Footnote Page 224, line 40)
22 Noncurrnt Portion of Allowances
23 Other Investments (124)
24 Sinking Funds (125)
25 Depreciation Fund (126)
26 Amortization Fund - Federal (127)
27 Other Special Funds (128)
28 Long-Term Portion of Derivative Assets (175)
29 Long-Term Portion of Derivative Assets - Hedges (176)
30 TOTAL Other Property 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 Accounts Receivable (142)
38 Other Accounts Receivable (143)
39 (Less) Accuin. Provision for Uncollectible Accounts - Credit (144)
40 Notes Receivable from Associated Companies (145)
41 Accounts Receivable from Associated Companies (146)
42 Fuel Stock (151)
43 Fuel Stock Expenses Undistributed (152)
200-201
200-201
200-201
440,498,735
13,385,531
453,884,266
251,705,677
202,178,589
o
o
o
202,178,589
o
o
o
o
o
122
220
220
220
220
222-223
224-225
3,081
3,081
o
o
222-223
o
o
o
o
o
o
o
o
o
222-223
o
o
2,050
o
o
18,403,915
4,697,442
1,280,047
o
637,371
o
o
Prior Year
End Balance
12131
(d)
431,504,286
7,031,699
438,535,985
241,346,385
197,189,600
o
o
o
197,189,600
o
o
o
o
o
3,081
3,081
o
o
o
o
o
o
o
o
o
o
o
o
o
2,670
1,215,476
o
18,880,480
8,469,821
1,236,589
o
556,948
o
o
FERC FORM NO.2 (REV 06-04)~---
Name of Respondent
Intermountain Gas Company
Year/Period of Report
End .of 2010/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 12131/2010
Comparative Balance Sheet (Assets and Other Debits)(continued)
Line Title of Account
No.
Reference
Page Number
~--~I-- -------
. Current Year End of.
OuarterlYear Balance
(e)
(a)
44 Residuals (Elec) and Exracted Products (Gas) (153)
45 Plant Materials and Operating Supplies (154)
46 Merchandise (155)
47 Other Materials and Supplies (156)
48 Nuclear Materials Held for Sale (157)
49 Allowances (158.1 and 158.2)
50 (Less) Noncurrent Portion of Allowances
51 Stores Expense Undistributed (163)
52 Gas Stored Underground-Current (164.1)
53 Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)
54 Prepayments (165)
55 Advances for Gas (166 thru 167)
56 Interest and Dividends Receivable (171)
57 Rents Receivable (172)
58 Accrued Utilty Revenues (173)
59 Miscellaneous Current and Accrued Assets (174)
60 Derivative Instrument Assets (175)
61 (Less) Long-Term Portion of Derivative Instrument Assets (175)
62 Derivative Instrument Assets - Hedges (176)
63 (Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176)
64 TOTAL Current and Accrued Assets (Total of lines 32 thru 63)
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)
67 Exraordinary Property Losses (182.1)
68 Unrecovered Plant and Regulatory Study Costs (182.2)
69 Other Regulatory Assets (182.3)
70 Preliminary Survey and Investigation Charges (Electric)(183)
71 Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2)
72 Clearing Accounts (184)
73 Temporary Facilities (185)
74 Miscellaneous Deferred Debits (186)
75 Deferred Losses from Disposition of Utilty Plant (187)
76 Research, Development, and Demonstration Expend. (188)
77 Unamortized Loss on Reacquired Debt (189)
78 Accumulated Deferred Income Taxes (190)
79 Unrecovered Purchased Gas Costs (191)
80 TOTAL Deferred Debits (Totai of lines 66 thru 79)
81 TOTAL Assets and Other Debits (Total oflines 10-15,30,64,and 80)
(b)
220
220
230
o
1,781,382
o
o
o
o
o
60
o
5,030,178
.477,804
o
o
o
19,771,686
o
o
o
o
o
49,521,841
230
230
232
341,479
o
o
12,734,560
o
55,191)
50,064)
o
o
o
o
557,105
o
( 18,293,711)
( 4,765,822)
246,934,608
233
234-235
Prior Year
End Balance
12/31
(d)
o
1,818,070
o
o
o
o
o
o
o
5,584,066
588,123
o
o
o
o
o
o
o
o
o
35,879,065
39,120
o
o
o
o
o
o
o
36,614,374
o
o
629,321
o
20,751,341)
16,531,474
249,600,139
P"_O__ ......
Name of Respondent
Intermountain Gas Company Year/Period of ReportThis ~ort Is:
(1) ~An Original
(2) A Resubmission
Comparative Balance Sheet (Liabilties and Other Credits)
Date of Report
(Mo, Da, Yr)
12/31/2010
Line Title of Account
No.Reference
Page Number
End of 2010/04
(a)(b)1 PROPRIETARY CAPITAL
2 Common Stock Issued (201)
3 Preferred Stock Issued (204)
4 Capital Stock Subscribed (202, 205)
5 Stock Liabilit for Conversion (203, 206)
6 Premium on Capital Stock (207)
7 Other Paid-In Capital (208-211)
8 Installments Received on Capital Stock (212)
9 . (Less) Discount on Capital Stock (213)
10 (Less) Capital Stock Expense (214)
11 Retained Earnings (215, 215.1, 216)
12 Unappropriated Undistributed Subsidiary Earnings (216.1)
13 (Less) Reacquired Capital Stock (217)
14 Accumulated Other Comprehensive Income (219)
15 TOTAL Proprietary Capital (Total of lines 2 thru 14)
16 LONG TERM DEBT
17 Bonds (221)
18 (Less) Reacquired Bonds (222)
19 Advances from Associated Companies (223)
20 Other Long-Term Debt (224)
21 Unamortized Premium on Long-Term Debt (225)
22 (Less) Unamortized Discount on Long-Term Debt-Dr (226)
23 (Less) Current Portion of Long-Term Debt
24 TOTAL Long-Term Debt (Total of lines 17 thru 23)
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases-Noncurrent (227)
27 Accumulated Provision for Propert Insurance (228.1)
28 Accumulated Provision for Injuries and Damages (228.2)
29 Accumulated Provision for Pensions and Benefits (228.3)
30 Accumulated Miscellaneous Operating Provisions (228.4)
31 Accumulated Provision for Rate Refunds (229)
250-251
250-251
252
252
252
253
252
254
254
118-119
118-119
250-251
117
256-257
256-257
256-257
256-257
258-259
258-259
¡-í---
r ¡-----------
I-~-I~-------
Current Year
End of
OuarterlYear
Balance
1,513,060
o
o
o
18,702,084
183,541
o
o
1,077,741
63,864,878
o
o
o
83,185,822
42,181,819
o
o
20,200,000
o
o
5,272,727
57,109,092
o
o
o
7,361,610
o
o
Prior Year
End Balance'
12131
(d)
1,513,060
o
o
o
18,703,150
183,541
o
o
1,077,741
60,336,286
o
o
o
79,658,296
42,181,819
o
o
o
o
o
o
42,181,819
o
o
o
7,819,364
o
o
FERC FORM NO.2 (REV 06-04)D'!"ft ......
Name of Respondent
Intermountain Gas Company End of 2010/04
This Report Is: Date of Report
(1) (KAn Original (Mo, Da, Yr)
(2) DA Resubmission 1213112010
Comparative Balance Sheet (LIabilties and Other Credits)(continued)
YearlPeriod of Report
Reference
Page Number
Line Title of Account
No.
Current Year
End of
OuarterlYear
Balance(a)
32 Long-Term Portion of Derivative Instrument Liabilties
33 Long-Term Portion of Derivative Instrument Liabilties - Hedges
34 Asset Retirement Obligations (230)
35 TOTAL Other Noncurrent Liabilties (Total of lines 26 thru 34)
36 CURRENT AND ACCRUED LIABILITIES
37 Current Portion of Long-Term Debt
38 Notes Payable (231)
39 Accounts Payable (232)
40 Notes Payable to Associated Companies (233)
41 Accounts Payable to Associated Companies (234)
42 Customer Deposits (235)
43 Taxes Accrued (236)
44 Interest Accrued (237)
45 Dividends Declared (238)
46 Matured Long-Term Debt (239)
47 Matured Interest (240)
48 Tax Collections Payable (241)
49 Miscellaneous Current and Accrued Liabilties (242)
50 Obligations Under Capital Leases-Current (243)
51 Derivative Instrument Liabilties (244)
52 (Less) Long-Term Portion of Derivative Instrument Liabilties
53 Derivative Instrument Liabilties - Hedges (245)
54 (Less) Long-Term Portion of Derivative Instrument Liabilties - Hedges
55 TOTAL Current and Accrued Liabilties (Total of lines 37 thru 54)
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)
58 Accumulated Deferred Investment Tax Credits (255)
59 Deferred Gains from Disposition of Utilty Plant (256)
60 Other Deferred Credits (253)
61 Other Regulatory Liabilties (254)
62 Unamortized Gain on Reacquired Debt (257)
63 Accumulated Deferred Income Taxes - Accelerated Amortization (281)
64 Accumulated Deferred Income Taxes - Other Propert (282)
65 Accumulated Deferred Income Taxes - Other (283)
66 TOTAL Deferred Credits (Total of lines 57 thru 65)
67 TOTAL Liabilties and Other Credits (Total of lines 15,24,35,55,and 66)
(b)
o
o
o
7,361,610
Prior Year
End Balance
12131
(d)
o
o
o
7,819,364
¡-----~r- ~ -~----~----
262-263
5,272,727
o
30,229,479
o
1,296,673
1,175,652
4,077,022
868,068
2,140,000
o
o
27,619
3,941,557
o
o
o
o
o
49,028,797
268
5,272,727
10,300,000
41,991,904
o
6,896,554
1,589,817
5,389,427
988,077
2,000,000
o
o
o
309,657
o
o
o
o
o
74,738,163~--~I----- -------
269
278
260
5,278,384
4,595,571
o
2,509,038
15,371,498
o
o
25,773,415
3,278,619)
50,249,287
246,934,608
4,985,239
4,822,799
o
9,924,492
8,307,583
o
o
23,882,484
6,720,100)
45,202,497
249,600,139
FERC FORM NO.2 (REV 06-04)Page 113
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1 )(K An Original (Mo, Da, Yr)
(2)D A Resubmission 12131/2010 End of 2010/Q4
Statement of Income
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electc utilit functon; in column (h) the quarter to date amounts for gas utility, and in OJ the quarter to date amounts for
other utilty function for the current year quarter.
3. Report in column (g) the quarter to date amounts for elecc utility functon; in column (ij the quarter to date amounts for gas utilit, and in (k) the quarter to date amounts for
other utilty function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5. Do not report fourt quartr data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Exenses frm Utility Plant Leased to Others, in another utilit columnin a similar manner to a utility departent
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accunts 412 and 413 above.8. Report data for lines 8, 10 and 11 for Natural Gas companies using accunt 404.1, 404.2, 404.3, 407.1 and 407.2.
9. Use page 122 for importnt notes regarding the statement of income for any accunt theref.
10. Give concise explanations conceming unsetted rate proceedings where a contingency exst such that refunds of a material amount may need to be made to the utlity's
customers or which may result in material refund to the utility with respe to powr or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the ta effct together with an exlanation of the major factrs which affect the rights of the utilty to retain such revenues or recover amounts paid with
respect to power or gas purchases.
11 Give concise explanations conceming significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting revenues
received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If. any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accunting mehods made during the year which had an effect on net income, including the basis of
allocations and apportonments frm those used in the precding year. Also, give the appropriate dollar effect of such changes.
14. Exlain in a footnote if the previous yeats/quartets figures are different from that reported in prior reports.
15. If the columns are insuffcient for reportng additional utility departents, supply the appropriate account titles report the information in a footnote to this schedule.
Tille of Accunt Renc Total Tota Currnt Thre Prior Thre
Pag Currnt Year to Prior Year to Dal Months Ended Months .Ended
Number Da Balance Balance Quarterly Only Quartrl Only
Line (a)for QuaiN ear for QuarrN ear No Fourt Quarr No Fourt Quarr
No.(b)(c)(d)(e)(f
1 UTIUT OPERATING INCOME
2 Gas Operating Revenues (400)300-301 271,863,769 335,691,57 0 0
3 Operatng Exenses
4 Operaion Expenses (401)317-325 22,695,667 287,142,22 0 0
5 Maintenance Exnses (402)317-325 2.896,575 2,943.922 0 0
6 Depreation Exense (403)336-338 13.510,432 13,264,995 0 0
7 Depreiaton Expense for Aset Retirement Cosls (403.1)336-338 0 0 0 --
0
8 Amrtzation and Depletion of Utility Plant (4045)336-338 66.881 54,789 0 0
9 Amortation of Utility Plant Acu. Adjustment (406)336338 (0 0 0
10 Amort of Prop. losses, Unrecovered Plant and Reg. Study Costs (407.1)0 0 0 .0
11 Amortzation of Conversion Exenses (407.2)(0 0 0
12 Reulatry Debils (407.3)0 0 0 0
13 (Less) Regulatory Credits (407.4)C 0 0 0
14 Taxes Olrthan Income Taxes (408.1)262-263 10,453,473 11,912.553 0 0
15 Income Taxes-Federal (409.1)262-263 1,891,537 5,485,295 0 0
16 Income Taxes-Other (409.1)262-263 550.48 776,208 0 0
17 Provision of Deferr Income Taxes (410.1)234235 9.182,497 6,325,223 0 0
18 (Les) Prvision for Deferrd Income TaxesCredit( 411.1)234235 4,702,401 6,927,524 0 0
19 Investment Tax Creit Adjustmnt-Net (411.4)(227.228)(4,489)0 0
20 (Less) Gains from Disposition of Utlit Plant (411.6)0 0 0 0
21 Losses frm Dispositin of Utility Plant (411.7)0 0 0 0
22 (Les) Gains frm Disposition of Allowances (411.8)0 0 0 0
23.Losses frm Disposition of Allowances (411.9)(0 0 0
24 Acon Exnse (411.10)0 0 0 0
25 TOTAL Utility Operang Expenses (Total of Jines 4thru 24)256,317,91:320,973.194 0 0
26 Net Utlity Operang Income (Tota of lines 2 less 25) (Car forwar to page 116,
line 27 15,545,854 14,718,384 0 0
.
FERC FORM NO.2 (REV 06-04)Page 114
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Statement of Income
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/04
Elec. Utilty Elec. Utilty Gas Utilty Gas Utilty Other Utilty Other Utilty
Current Previous Current Previous Current Previous
Year to Date Year to Date Year to Date Year to Date Year to Date Year to Date
Line (in dollars)(in dollars)(in dollars)(in dollars)(in dollars)
No.(g)(h)(i)(in dollars)(k)(I)
0)
1
2
3
4 0 0 222,695,667 287,142,222 0 0
5 0 0 2,896,575 2,943,922 0 0
6 0 0 13,510,432 13,264,995 0 0
7 0 0 0 0 0 0
8 0 0 66,881 54,789 0 0
9 0 0 0 0 0 0
10 0 0 0 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 10,453,473 11,912,553 0 0
15 0 0 1,891,537 5,485,295 0 0
16 0 0 550,482 776,208 0 0
17 0 0 9,182,497 6,325,223 0 0
18 0 0 4,702,401 6,927,524 0 0
19 0 0 227,228)4,489)0 0
20 0 0 0 0 0 0
21 0 0 0 0 0 0
22 0 0 0 0 0 0
23 0 0 0 0 0 0
24 0 0 0 0 0 0
25 0 0 256,317,915 320,973,194 0 0
26 Ð 0 15,545,854 14,718,384 0 0
____ ___.. .."". .. Ir"~" n~ nA\P:irie 115
Name of Respondent
Intermountain Gas Company
Line
No.
Tite of Accunt
This Report Is:
(1) /KAn Original
(2) A Resubmission
Statement of Income(continued)
Referece T olal
Page Currnt Year to
Number Dat Balance
fo QuartrN ear(bl (cl(a)
27
28
29
30
31
32
33
34-
35
36
37
38
39
40
41
42
43
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
70
71
72
73
74
75
76
77
78
Net Utility Operating Income (Carred forward from page 114)
OTHER INCOME AND OEDUCTIONS
Other Income
Nonutility Opratng Income
Revenues form Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Exnse of Merchandising, Job & Contrt Work (416)
Revenues frm Nonutilty Operatons (417)
(Less) Expenses of Nonuülity Operations (417.1)
Nonoperating Rental Income (418)
Equity in Earings of Subsidiary Copanies (418.1)
Interest and Dividend ¡ncome (419)
Allowance for Oter Funds Used During Constrcton (419.1)
Miscellaneous Nonoperating Income (421)
Gain on Dispositon of Prort (421.1)
TOTAL Other Income (T ola of lines 31thru 40)
Other Income Deductions
Loss on Dispositon of Propert (421.2)
Miscellaneous Amorttion (425)
Donations (426.1)
ut Insurace (426.2)
Penaltes (426.3)
Expenditures for Certn Civic, Political and Related Activities (426.4)
Oter Deductons (426.5)
TOTAL Oter Income Deductions (T olal oflines 43thru 49)
axes Applic. to Other Income and Deductons
Taxs Other than Income Taxes (408.2)
Income TaxesFedera (409.2)
Income Taxes-0ther (40.2)
Provision for Deferrd Income Taxes (410.2)
(Les) Provision for Deferrd Income Taxes-Creit (411.2)
Investment Tax Credit AdjustmntsNet (411.5)
(Le) Investment Tax Creits (420)
TOTAL Taxes on Oter Income and Deucüns (Totl of lines 52-58)
Net Oter Income and Deductons (Total of lines 41, 50, 59)
INTEREST CHARGES
Interest on Long-Term Debt (427)
Amortaton of Debt Disc. and Expense (428)
Amorttion of Los on Recquire Debt (428.1)
(Less) Amrtation of Premium on Debt-Credit (429)
(Less) Amrtzaon of Gain on Reacuired Debt-Credit (429.1)
Interet on Debt to Associatd Companies (430)
Otr Interest Exnse (431)
(Less) Allowance for Borrwed Funds Used During Constrcton-Credit (432)
Net Interest Chares (T olal of lines 62thru 69)
Income Bere Exrdinar Items (Total of lines 27,60 and 70)
EXRAORDINAY ITEMS
ExOrdinar Income (43)
(Less) Exaordina Deductions (435)
Net Exrdinar Items (T ola of line 73 less line 74)
Income T axes~Federal and Ot (409.3)
Exrdinary Items afr Taxes (T olal of lin 75 le line 76)
Net Income (T ola of lines 71 and 77
119
46,
Date of Report
(Mo, Da, Yr)
12131/2010
Tolal
Prior Year to Date
Balance
for QuarNear
(d)
o
o
305
375)
o
o
17,907
o
15,824
o
34,411
Current Three
Moths Ende
Quarerly Only
No Fourt Quarer
(e)
Year/Period of Report
End of 20~ 0/04
Prior Three
Months Ended
Quartrly Only
No Fourt Quartr
(f)
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
41,792
o
1,258
32,193
5,251
80,494
, 0
15,650)
118,337
o
o
o
o
102,687
148,770)
3,716,350
43,709
72,216
o
o
o
319,608
52,786
4,099,097
10,470,517
o
o
o
o
o
10,470,517
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
I I I I
I I I I
I I I I
I I I I
11,811,490
FERC FORM NO.2 (REV 06-04)
340
34
262-263
262-263
262-26
234235
234235 o
o
o
49,562
198,059)
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
258-259
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
258-259
340
340
262-263
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
D~",.e ..../:
Name of Respondent This ~ort Is:Date of Report Year/Period of ReportIntermountain Gas Company (1) An Original (Mo, Da, Yr)End of 2010/04(2) Fi A Resubmission 12/31/2010
Statement of Accumulated Comorehensive Income and Hedaina Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Unrealized Gains Minimum Pension Foreign Currency OtherLine
and Losses on liabßiIl Adjustment Hedges AdjustmentsNo.Item available-for-sale (net amount)
securities
(a) .(b)(c)(d)(e)1 Balance of Account 219 at Beginning of Preceding
Year
2 Preceding QuartrlY ear to Date ReclaSSifcations
frm Account 219 to Net Income
3 Preceding QuarterlYearto Date Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Accunt 219 at End of Preceding
QuarterlY ear
6 Balance of Account 219 at Beginning of Current Year
7 Current QuartrlY ear to Date Reclassifcations frm
Account 219 to Net Income
8. Currnt QuartrlY ear to Date Changes in Fair Value
9 Total (lines 7 and 8)
10 Balance of Accunt 219 at End of Currnt
QuarterlY ear
FERC FORM NO.2 (NEW 06-02)
P::n.c ofof-r
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~ An Original
(2) A Resubmission
Statement of Accumulated Com rehensive Income and Hed
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/04
Line
No.
Other Cash Flow Hedges
Interest Rate Swaps
Other Cash Flow Hedges
(Insert Category)
Total
Comprehensive'
Income
(f)(g)
Totals for each
category of
items recorded in
Accunt 219
(h)
1
2
3
4
5
6
7
8
9
10
Net Income
(Carred Forward
from Page 116,
Line 78)
(I)
P",n.. 117a
Name of Respondent
Intermountain Gas Company Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of ReportThis ~ort Is:
(1) I2An Original
(2) A Resubmission
Statement of Retained Earnings
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistrbuted subsidiary earnings for the year.
2. Each credit and debit during the year should be identied as to the retained earnings accunt in which recorded (Accunfs 433, 436-39 indusive). Show the contr primary accunt
affectd in colurnn (b).
3. State the purpose and amount for each reservation or appropriation of retained earnings.
4. List first Account 439, Adjustmenfs to Retained Earnings, reflectng adjustmenfs to the opening balance of retained earnings. Follow by credit then debit items, in that order.
5. Show dividends for each class and series of capitl stock.
End of 2010/04
Line
No.
Item
Contr Primary
Accunt Affected
(a)(b)
Current Quarter
Year to Date
Balance
(c)
Previous Quarter
Year to Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
1 BalanceBeginning of Period
2 Changes (Identify by prescribed retained earnings accunfs)
3 Adjustmenfs toRetained Earnings (Accunt 439)
4 TOTAL Credits to Retained Earnings (Account 439) (footnote details)
5 TOTAL Debifs to Retained Earnings (Account 439) (footnote details)
6 Balance Transferred frorn Income (Ace433 less Ace 418.1)
7 Appropriations of Retained Earnings (Account 436)
8 TOTAL Appropriations of Retained Earnings (Accunt 436) (footnote detaiis)
9 Dividends Dedare-Preferrd Stock (Accunt 437)
10 TOTAL Dividends Dedared-Preferrd Stock (Account
437) (footnote detaiis)
11 Dividends Decared-Common Stock (Accunt 438)
12 TOTAL Dividends Dedared-Common Stock (Accunt
438) (footnote detaiis)13 Transfers frm Accunt 216.1, Unappropriate Undistrbut Subsidiary Earnings
14 BalanceEnd of Period (Total of lines 1,4,5,6,8,10, 12, and 13)
15 APPROPRIATED RETAINED EARNINGS (Accunt
215) 16 TOTAL Appropriated Retained Earnings (Account 215) (footnote details)
17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Accunt
18 TOTAL Appropriated Retained Earnings-Amortzation Reserve, Federal (Account
19 TOTAL Appropriated Retained Earnings (Accunts 215, 215.1) (Total of lines
20 TOTAL Retained Earnings (Accunts 215,215.1,216) (Total of lines 14 and 1
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Accunt 216.1)
Report only on an Annual Basis no Quarterly
22 BalanceBeginning of Year (Debit or Credit)
23 Equity in Earnings for Year (Credit) (Account 418.1)
24 (Less) Dividends Received (Debit)
25 Other Changes (Explain)
26 Balance-End of Year
11,811,490
2,898
4,664,133
236,023
10,470,517
FERC FORM NO.2 (REV 06-04)
P=inA "'''G_oI''ft
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of ReportThis Report Is:
(1) lK An Original
(2) A Resubmission
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify
separately such items as investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconcilation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) Investing Activities: Include at Other (line 25) net cash outfow to acquire other companies. Provide a reconcilation of assets acquired with liabilties
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconcilation of the dollar amount of leases capitalized with the plant cost.
Line Description (See Instructions for explanation of codes)
No.
End of 2010/Q4
(a)
Current Year
to Date
OuarterlYear
Previous Year
to Date
OuarterlYear
1 Net Cash Flow frm Operating Activities
2 Net Income (Line 78(c) on page 116)
3 Noncash Charges (Credit) to Income:
4 Depreciation and Depletion
5 Amortzation of (Speci) .(footnote details)
6 Deferrd Income Taxes (Net)
7 Investmnt Tax Credit Adjustments (Net)
8 Net (Increase) Decrase in Receivables
9 Net (Increase) Decrease in Inventory
10 Net (Increase) Decrease in Allowances Inventory
11 Net Increase (Decrease) in Payables and Accrued Expenses
12 Net (Increase) Decrase in Other Regulatory Assets
13 Net Increase (Decrease) in Oter Regulatory Liabilites
14 (Less) Allowance for Oter Funds Used Dunng Constructon
15 (Less) Undistnbuted Eamings frm Subsidiary Companies
16 Other (footnote details):
17 Net Cash Provided by (Used in) Operating Activities
18 (Total of Lines 2 thru 16)
19
20 Cash Flows frm Investment Activities:
21 Constrcton and Acquisition of Plant (including land):
22 Gros Additions to Utilit Plant (less nuclear fuel)
23 Gross Additions to Nuclear Fuel
24 Gro Additions to Common Utilit Plant
25 Gross Additons to Nonutility Plant
26 (Les) Allowance for Oter Funds Used Dunng Constrcton
27 Other (footnote details):
28 Cash Outfow for Plant (Total of lines 22 thru 27)
29
30 Acquisiton of Oter Noncurrnt Assets (d)
31 Proceeds frm Disposal of Noncurrnt Assets (d)
32
33 Investments in and Advances to Assoc. and Subsidiary Companies
34 Contnbutons and Advance from Assoc. and Subsidiary Companies
35 Disposition of Investments in (and Advances to)
36 Associated and Subsidiary Companies
37
38 Purchase of Investent Secunts(a)
39 Proceeds frm Sales of Investment Secunties (a)
13,577,314 13,435,709
4,480,096 (602,301)
227,228)(4,489)
5,242,780 (8,393,318)
590,515 (863,972)
5,318,307)38,774,584
2,457,630)
¡- -~i----------------
i- ---¡----------------F=F=27,699,030 52,816,730
25,375,058)16,393,654)
25,375,058)16,393,654)
¡-----r--~----~------
45,066)140,695
:-~--~--r~--- --- ~
21,500
FERC FORM NO.2 (REV 06-04)Page 120
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/04
Statement of Cash Flows (continued)
Line Description (See Instructions for explanation of codes)
No.
(a)
Current Year
to Date
OuarterlYear
Previous Year
to Date
OuarterlYear
40 Loans Made or Purchased
41 Collections on Loans
42
43 Net (Increase) Decrease in Receivables
44 Net (Increase) Decrase in Inventory
45 Net (Increase) Decrease in Allowance Held for Speculatin
46 Net Increase (Decrase) in Payables and Acced Expenses
47 Oter (footnote details):
48 Net Cash Provided by (Used in) Investing Actvites
49 (Total of lines 28 thru 47)
50
51 Cash Fiows from Financing Actvities:
52 Proceeds from Issuance of:
53 Long-Tenn Debt (b)
54 Preferred Stock
55 Common Stock
56 Other (footnote details):
57 Net Increase in Short-tenn Debt (c)
58 Other (footnote details):
59 Cash Provided by Outside Sourcs (Total of lines 53 thru 58)
60
61 Payments for Retirement of:
62 Long-Tenn Debt (b)
63 Preferred Stock
64 Common Stock
65 Oter (footnote details):
66 Net Decrase in Short-Tenn Debt (c)
67
68 Diviends on Preferred Stock
69 Dividends on Common Stock
70 Net Cash Provided by (Used in) Financing Actvities
71 (Total of lines 59 thru 69)
72
73 Net Increase (Decrease) ¡nCash and Cash Equivalents
74 (Total of line 18, 49 and 71)
75
76 Cash and Cash Equivalents at Beginning of Period
77
78 Cash and Cash Equivalents at End of Period
r-~----r---~-------
i-----i------~--¡-¡--_.._--¡-¡----( 16,231,459)
20,200,000
17,725
20,217,725
3,000,000
3,000,000
!------I---- ---~---¡--¡---~
5,272,727)31,472,727)
10,300;000)
8,140,000)7,625,000)
FERC FORM NO.2 (REV 06-04)Page 120a
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 12131/2010 2010/04
Notes to Financial Statements
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utilit. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current yeats cash contributions. Fumish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations 0
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current yeats plan or trust curtailments,
terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.g. parent company
sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the
respondent's financial statements for each plan for the period presented, and (2) the basis for determining the respondent's share' of the total
plan costs.
4. Furnish details on the respondent's asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the amounts
recovered through rates to settle such obligations. Identif any mechanism or accunt in which recovered funds are being placed (Le. trust funds,
insurance policies, surety bonds). Fumish details on the accounting for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or
incurred on the settlement.
5. Provide a list of all environmental credits received during the reporting period.
6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
9. Disclose details on any signifcant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affliates, investments in new partnerships, sales.
of gas pipeline facilties or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (Le.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capitaL.
10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
the utilty's customers or that the utilty may receive a material refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utilty to
retain such revenues or to recover amounts paid with respect to power and gas purchases.
11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
13. For the 3Q 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 contained in the most recent FERC Annual Report may be omitted.
14. For the 30 disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term
contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and changes resulting from
business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and fumish the data required by the above instructions, such notes may be included herein.
3. EMPLOYEE BENEFIT PLANS
Effective Janua 1,2010, eligibility to receive retiee medical benefits was modified at Intermounta. Curent
employees at Intermounta, who attain age 55 with 10 years of
contiuous service by December 31,2010, will
be provided the curent retiee medical inurance benefits or can elect the new benefit, if desired, regardless of
when they retie. All other curent employees must meet the new eligibility criteria of age 60 and 10 years of
continuous servce at the tie they retire. These employees will be eligible for a specified company fuded
Retiree Reimbursement Account. Employees at Intermountai hied afer December 31, 2009, will not be
eligible for retiree medical benefits.
Changes in the benefit obligation and plan assets for the years ended December 31, 2010 and 2009, respectively
and amounts recogned in the Consolidated Balance Sheet at December 31,2010 and 2009, were as follows:
I FERC FORM NO. 213-0 (REV 12-07)122.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2S An Original (Mo, Da, Yr)Intermountain Gas Company (2)A Resubmission 12/31/2010 2010104
Notes to Financial Statements
Other Postretiement Benefits
2010
Change in benefit obligation:
Benefit obligation at beging of year
Servce cost
Interest cost
Plan parcipants' contrbutions
Amendments
Actuaral (gain) loss
Benefits paid
Benefit obligation at end of year
Change in net plan assets:
Fair value of plan assets at begig of yearActual gain (loss) on plan assets
Employer contrbution
Plan parcipants' contrbutions
Benefits paid
Fair value of net plan assets at end ófyear
Funded statu - under
Amounts. recogned in the Consolidated
Balance Sheets at December 31:
Oter liabilties (noncurent)
Net amount recognzed
Amounts recogned in regulatory assets
(labilties) consist of:
Actuarial loss
Prior service credit
Tota
(In thousands)
2009
$21,760
180
1,177
419
121
883
(2,299) .
22,241
17,769
1,964
348
419
(2,299)
18,201
$ (4,040)
$22,707
468
1,375
482
(2,919)
1,668
(2,021)
21,760
14,443
4,174
691
482
(2,021)
17,769
$ (3,991)
$ (4,040)$ (3,991)
$ (4,040)$ (3,991)
$ 11,685 $ 12,373 .
(5,452)(8,502)
$ 6,233 $ 3,871
Employer contrbutions and benefits paid in the above table include only those amounts contrbuted directly to,
or paid directly from, plan assets. Amounts recogned in reguatory assets (liabilities) in the above table are
expected to be reflected in rates charged to customers over tie.
Umecogned pension actuarial losses in excess of 10 percent of the greater of the projected benefit obligationor the market-related value of assets is amortzed on a straight-lie basis over the expected average remaig
servce lives of active paricipants. The market-related value of assets is determed using a five-year average of
assets.
Components of net periodic benefit cost for the Company's other postretirement benefit plans for the years
ended December 31 were as follows:
Oter Postretirement Benefits
2010 2009
Components of net periodic benefit cost:
Servce cost
Interest cost
Expected retu on assets
Amorttion of prior servce credit
FERC FORM NO. 213-0 (REV 12-07)
$ 180
1,177
(1,233)
(2,929)
$ 468
1,375
(884)
(2,772)
122.2
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2S An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 12131/2010 2010/04
Notes to Financial Statements
Recognzed net actuaral loss
Net periodic benefit cost
Other changes in plan assets and benefit
obligations recogned in reguatory assets
(liabilties):
Net loss (gain)
Prior servce credit
Amortization of actuarial loss
Amortiztion of prior servce credit
Total recognzed in regulatory assets (liabilities)
Total recogned in net periodic benefit cost andregulatory assets (liabilities) $ 397 $ (3,582)
The estiated net loss and prior servce credit for the other postretirement benefit plan that will be amorted
from regulatory assets (liabilities) into net periodic benefit cost in 2011 are $829,000 and $2.3 millon,
respectively.
840
(1,965)
1,309
(504)
152
121
(840)
2,929
2,362
(1,622)
(2,919)
(1,309)
2,772
(3,078)
Weighted average assumptions used to determe benefit obligations at December 31 were as follows:
Other Postretiement Benefits
2010 2009
Discount rate 5.20%5.75%
Weighted average assumptions used to determe net periodic benefit cost for the years ended December 31
were as follows:
Other Postretirement Benefits2010 2009
Discount rate
Expected retu on plan assets
5.75%
7.25%
6.25%
7.73%
The expected rate of retu on plan assets is based on the targeted asset alocation of 60 percent to 70 percent
equity securties and 3.0 percent to 40 percent fixed-income securties and the expected rate of
retu from these
asset categories. The expected retu on plan assets for other postretiement benefits reflects insurance-related
investment costs.
Health care rate assumptions for the Company's other postretirement benefit plan as of
December 31 were as
follows:
2010 2009
Health care trend rate assumed for next year
Health care cost trend rate - ultimate
Year in which ultiate trend rate achieved
8.50%
5.0%
8.50%
5.0%
2017 2017
The Company's other postretiement benefit plans include health care benefits for cert employees. The plans
underlyig these benefits may require contrbutions by the employee dependig on such employee's age and
years of servce at retirement or the date of retiement. The accounting for the health care plans anticipates
I FERC FORM NO. 213.0 (REV 12-07) 122.3
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2Ç An Original (Mo, Da, Yr)Intermountain Gas Company (2)A Resubmission 12131/2010 2010/04
Notes to Financial Statements
futue cost-sharing changes that are consistent with the Company's expressed intent to generally increase retiee
contrbutions each year by the excess of the expected health care cost trend rate over 6 percent.
Assumed health care cost trend rates may have a signficant effect on the amounts reported for the health care
plans. A one percentage point change in the assumed health care cost trend rates would have had the followig
effects at December 31,2010:
Effect on tota of serviceand interest cost components $ 93 $ (73)
Effect on postretirementbenefit obligation $ 1,846 $ 1,472)
The fai value of the Company's other postretiement benefit plan assets by asset category is as follows:
1 Percentage 1 Percentage
Point Increase Point Decrease
(In thousands)
Fai Value Measurements
at December 31,2010, Using
Quoted Prces
inActive
Markets for
Identical
Assets
(Level 1)
Signcant
Other Signficant
Observable Unobservable Balance at
Inputs Inputs December 31,
(Level 2) (Level 3) 2010
(In thousands)Assets:
Money market fuds $$
14 328 $$ 342Equity securtiesU.S. companes 719 719
Internationalcompanes 91 91
Inurance investmentcontract* 17,049 17,049
Tota assets measured at $ $
fai value 824 17,377 $ $18,201
* The insurance investment contract invests approximately 53 percent in common stock of
large-cap Us. companies, 21 percent in corporate bonds, 12 percent in mortgage-backed
securities and 14 percent in other investments.
The Company does not expect to contribute to its postretirement benefit plans in 2011.
The followig benefit payments, which reflect futue servce, as appropriate, are expected to be paid:
Other
PostretirementYears Benefits
I FERC FORM NO. 213-Q (REV 12-07)122.4
Name of Respondent This Report is:Date of Report .Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 12131/2010 2010/04
Notes to Financial Statements
(In thousands)2011 $ 1,5582012 1,6122013 1,6802014 1,6932015 . 1,7072016-2020 8,018
The Company also has unfunded, nonqualified benefit plans for certain
executi ve officers. Intermountain's plan provides for definedbenefit payments followig the
employee's retiement until death for a mium of a 20-year period or to their beneficiares upon
pre-retirement death for a 10-year period equa to twce the benefit the paricipant was entitled to before death.
The Company had investments of$9.8 million at December 31,2010, consisting of equity securties of$I.8:
millon, life inurance cared on plan parcipants (payable upon the employee's death) of $6.4 millon and
other investments of$I.6 millon, which the Company anticipates using to satisfy obligations under these plans.
The Company's net periodic benefit cost for these plan was $1.3 milion and $1.3 millon in 2010 and 2009,
respectively. The total projected benefit obligation for these plans was $13.6 millon and $12.9 millon at
December 31,2010 and 2009, respectively. The accumulated benefit obligation for these plans was $13.5
milion and $12.7 million at December 31, 2010 and 2009, respectively. A discount rate of5.0 percent and 5.75
percent at December 31,2010 and 2009, respectively, was used to determe benefit obligations. A discount rate
of 5.75 percent and 6.25 percent at December 31, 2010 and 2009, respectively, and a rate of compensation
increase of 4.00 percent at both December 31,2010 and December 31, 2009, was used to determe net periodic
benefit cost.
The amount of benefit payments for the unded, nonqualified benefit plans, as appropriate, are expected to
aggregate $1.0 million in 2011; $1.0 milion in 2012; $1.0 millon in 2013; $923,000 in 2014; $917,000 in
2015; and $5.2 millon for the years 2016 though 2020.
The Company sponsors varous defined contribution plans for eligible employees. Costs incured by the
Company under these plans were $839,000 and $2.4 millon in 2010 and 2009, respectively.
I FER~ FORM NO. 213-Q (REV 12-07)122.5
eportIS eport s:
(1) (KAn Original
(2) A Resubmission
Summary of Utilty Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
End of 2010/04
Line Item. No. (a)Total Company
For the Current
OuarterlYear
1 UTILITY PLANT
2 In Service
3 Plant in Service (Classified)
4 Propert Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
.7 Experimental Plant Unclassifed
8 TOTAL Utilty Plant (Total of lines 3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
13 TOTAL Utilty Plant (Total of lines 8 thru 12)
14 Accumulated Provisions for Depreciation, Amortization, & Depletion
15 Net Utilty Plant (Total of lines 13 and 14)
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
18 Depreciation
19 Amortization and Depletion of Producing Natural Gas Land and Land Rights
20 Amortization of Underground Storage Land and Land Rights
21 Amortization of Other Utilty Plant
22 TOTAL In Service (Total of lines 18 thru 21)
23 Leased to Others
24 Depreciation
25 Amortization 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 Amortization of Plant Acquisition Adjustment
33 TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22,26,30,31, and 32)
I--~--1--------
440,498,735
440,498,735
13,385,531
453,884,266
250,800,514
203,083,752
I--~.------~r--_._--
905,163
905,163
I --- --.- -~--
r-----~~-- ~
905,163
FERC FORM NO.2 (12-96)Page 200
Name of Respondent
Intermountain Gas Company
This Report Is: Date of Report
(1) (KAn Original (Mo, Da, Yr)(2) DA Resubmission 12/31/2010 End of ~
Summary of Utilty Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
YearlPeriod of Report
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
---------~----i--~-----~----~--r-~---~------ ~
440,498,735
440,498,735
13,385,531
453,884,266
250,800,514
203,083,752
-------I~--r-~----~---~----~------
I--~~~----------~---~~-
905,163
FERC FORM NO.2 (12-96)Page 201
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Plant in Service (Accounts 101, 102, 103, and 106)
Date of Report
(Mo, Da, Yr)
12/3112010
YearlPeriod of Report
End of 2010/04
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classifed to primary
accounts at the end öf the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifcations in columns (c) and (d),Account Balance at
Beginning of Year
Line
No.
Additions
a ¡-~~---~~----~: I
2,506
429,487
1,023,405
1,455,398
460,380
460,380
1 INTANGIBLE PLANT
2 301 Organization
3 302 Franchises and Consents
4 303 Miscellaneous Intangible Plant
5 TOTAL Intangible Plant (Enter Total of lines 2 thru 4)
6 PRODUCTION PLANT
7 Natural Gas Production and Gathering Plant
8 325.1 Producing Lands
9 325.2 Producing Leaseholds
10 325.3 Gas Rights
11 325.4 Rights-of-Way
12 325.5 Other Land and Land Rights
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
15 328 Field Measuring and Regulating Station Equipment
16 329 Other Structures
17 330 Producing Gas Wells-Well Construction
18 331 Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating Station Equipment
22 335 Driling and Cleaning Equipment
23 336 Purifcation Equipment
24 337 Other Equipment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retirement Costs for Natural Gas Production 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 Exracted Products Storage Equipment
~r-----r-r_
¡----r-----
FERC FORM NO.2 (12-96)Page 204
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 12131/2010
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 wil avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifcations or transfers within utilty plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifcations. .
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date ofsuch filing. .
Year/Period of Report
Name of Respondent
Intermountain Gas Company End of 2010/Q4
Line
No.
Retirements Adjustments Transfers
~-r=-~~----
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
~r=í-~-I------------
D~"o. ?n~
. Line
No.
Name of Respondent
Intermountain Gas Company This Report Is: Date of Report
(1) IKAn Original (Mo, Da, Yr)
(2) A Resubmission 12131/2010
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
YearlPeriod of Report
End of 2010/04
Account Balance at
Beginning of Year
b c
Additions
34
35
36
37
38
39
40
41
42
43
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
70
71
72
73
74
75
76
77
78
79
80
a
345 Compressor Equipment
346 Gas Measuring and Regulating Equipment
347 Other Equipment
348 Asset Retirement Costs for Products Exraction Plant
TOTAL Product Exraction Plant (Enter Total of lines 29 thru 37)
TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
Manufactured Gas Production Plant (Submit Supplementary
TOTAL Production Plant (Enter Total of lines 39 and 40)
NATURAL GAS STORAGE AND PROCESSING PLANT
Underground Storage Plant
350.1 Land
350.2 Rights-of-Way
351 Structures and Improvements
352 Wells
352.1 Storage Leaseholds and Rights
3522 Reservoirs
352.3 Non-recoverable Natural Gas
353 Lines
354 Compressor Station Equipment
355 Other Equipment
356 Purification Equipment
357 Other Equipment
358 Asset Retirement Costs for Underground Storage Plant
TOTAL Underground Storage Plant (Enter Total of lines 44 thru
Other Storage Plant
360 Land and Land Rights
361 Structures and Improvements
362 Gas Holders
363 Purification Equipment
363.1 Liquefaction Equipment
363.2 Vaporizing Equipment
363.3 Compressor Equipment
363.4 Measuring and Regulating Equipment
363.5 Other Equipment
363.6 Asset Retirement Costs for Other Storage Plant
TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)
Base Load Liquefied Natural Gas Terminaling and Processing Plant
364.1 Land and Land Rights
364.2 Structures and Improvements
364.3 LNG Processing Terminal Equipment
364.4 LNG Transportation Equipment
364.5 Measuring and Regulating Equipment
364.6 Compressor Station Equipment
364.7 Communications Equipment
364.8 Other Equipment
364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
ï~~--r-r-
~r-~
292,588
2,287,898
3,691,562
521,752
1,709,438
2,014,931
2,871,424
113,399
1,094,071
51,986
14,597,069 51,986~r----
FERC FORM NO.2 (12-96)D""__ ""I\~
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 12131/2010
Gas Plant in Service (Accounts 101,102,103, and 106) (continued)
Year/Period of Report
End of 2010/04
(d)(e)(f)
Balance at
End of Year
( )
Line
No.
Retirements Adjustments Transfers
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
-~~---~~~------- r-
292,588
2,287,898
3,691,562
521,752
1,761,424
2,014,931
2,871,424
113,399
1,094,077~~r=i------------14649055
____ ___.. ..."". A '''A n~\Do;..o. ?n7
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
Name of Respondent
Intermountain Gas Company
This Report Is: . Date of Report
(1) IKAn Original (Mo, Dà, Yr)
(2) A Resubmission 12131/2010
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)Account Balance at
Beginning of Year
b
Year/Period of Report
End of 2010/04
Line
No.Additions
a
TOTAL Natl Gas Storage and Processing Plant (Total of lines 57,
TRANSMISSION PLAN
365.1 Land and Land Rights
365.2 Rights-of-Way
366 Structures and Improvements
367 Mains
368 Compressor Station Equipment
369 Measuring and Regulating Station Equipment
370 Communication Equipment
371 Other Equipment
372 Asset Retirement Costs for Transmission Plant
tOTAL Transmission Plant (Enter Totals of lines 83 thru 91)
DISTRIBUTION PLANT
374 Land and Land Rights
375 Structures and Improvements
376 Mains
377 Compressor Station Equipment
378 Measuring and Regulating Station Equipment-General
379 Measuring and Regulating Station Equipment-City Gate
380 Services
381 Meters
382 Meter Installations
383 House Regulators
384 House Regulator Installations
385 Industrial Measuring and Regulating Station Equipment
386 Other Propert on Customers' Premises
387 Other Equipment
388 Asset Retirement Costs for Distribution Plant
TOTAL Distnbution Plant (Enter Total of lines 94 thru 108)
GENERAL PLANT
389 Land and Land Rights
390 Structures and Improvements
391 Offce Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop, and Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communication Equipment
398 Miscellaneous Equipment
Subtotal (Enter Total of lines 111 thru 120)
399 Other Tangible Property
399.1 Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 121, 122 and 123)
TOTAL (Accounts 101 and 106)
Gas Plant Purchased (See Instruction 8)
(Less) Gas Plant Sold (See Instruction 8)
Experimental Gas Plant Unclassified
TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128)
c
14,597,069 51,986I ~-
623,714
77,152
42,004,635
54,906
218,316
714,440
43,419,941 273,222¡-=r-
387,889 19,860
18,864
138,455,870 394,702
4,510,122 97,463
125,046,796 1,919,040
35,959,025 680,245
10,660,412 132,831
4,888,147 108,362
5,164,371 179,761
8,834,798 143,955
333,926,294 3,676,219r-r----
775,124
9,713,234 5,474,155
14,873,341 1,208,055
6,025,591 212,841
16,497
2,281,695 694,584
1,023,952 175,349
3,394,997 597,288
1,153
38,105,584 8,362,272
38,105,584 8,362,272
431,504,286 12,824,079
1,465,945
430,038,341 12,824,079
FERC FORM NO.2 (12-96)P~"lO .,no
Name of Respondent
Intermountain Gas Company
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 12/31/2010
Gas Plant in Service (Accounts 101,102, 103, and 106) (continued)
Year/Period of Report
End of 2010/04
(d)(e)(f)
Balance at
End of Year
(g)
14,649,055
Line
No.
Retirements Adjustments Transfers--~-~i----81
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
1
127
128
129
1,388 30,713)
678,620
77,152
42,190,850
714,440
--~-~r----1388 30713)43661 062
133,116 25,091
85,203 1,378)
248,275 47,688)
203,157
34,355
8,017 606)
3,228 606
201,847
.407,749
18,864
138,742,547
4,521,004
126,669,873
36,436,113
10,758,888
4,987,886
5,341,510
8,776,906
---r-~¡---------917,198 23975)336,661,340
16,964
1,548,207 31,800
631,257
2,340
179,501 5,810
384,278 24,244)
75,375 31,800)
2,837,922 18,434)
2,837,922 18,434)
3,756,508 73,122)
775,124
15,170,425
14,564,989
5,607,175
14,157
2,802,588
790,779
3,885,110
1,153
43,611,500
43,611,500
440,498,735
1,465,945
3,756,508 73,122)439,032,790
FERC FORM NO.2 (12-96)Page 209
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of RepoThis ~ort Is:
(1) !!An Original
(2) A Resubmission
Gas Propert and Capacity Leased 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 the 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 2010/Q4
Name of Lessor Descrption of LeaseLine
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 Total I~-~~----~-----I
FERC FORM NO.2 (12-96)Page 212
This Report Is:
(1) (KAn Original
(2) A Resubmission
Gas Propert and Capacity Leased to Others
1. For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a
description of each facilty or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
2. In column (d) provide the lease payments received from others.
3. Designate associated companies with an asterisk in column (b).
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/Q4
Line
No.(a)(b)(c)
Lease Payments for
Current Year
(d)
Name of Lessor Description of Lease
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 1-----
i
D.ørlft "'''''
Name of Respondent .This Report Is:Date of Report Year/Period of ReportIntermountain Gas Company (1) !KAn Original (Mo, Da, Yr)
(2) Fi A Resubmission 1213112010 End of 2010/04
Gas Plant Held for Future Use (Account 105)
1. Report sèparately each propert held for future use at end of the year having an original cost of $1 ,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1 ,000,000 or more previously used in utilty operations, now held for future use, give in
column (a), in addition to other required information, the date that utilty use of such property was discontinued, and the date the
original cost was transferred to Account 105.
Description and Locatin Date Onginally Included Date Expected to be Used Balance at Line of Properl in this Accunt in Utility Seivice . End of Year No.(a)(b)(c)(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 Total ~
FERC FORM NO.2 (1,_!:i:\
Name of Respondent This Report Is:Date of Report YearlPeriod of Report .
Intermountain Gas Company.(1 )(KAn Original (Mo, Da, Yr)
(2)nA Resubmission 12131/2010 End of 2010/04
Construction Work in Progress-Gas (Account 107)
1.Report below descnptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Construction Work in Estimated Additional
Line Description of Project Progress-Gas Cost of Project
No.(Account 107)
(a)(b) ,(c)
1 Distribution Plant 1,124,083 597,269
2 General Plant 886,699 858,621
3 Intangible Plant CIS & GIS Systems 9,401,269 600,651
4
5 LNG 152,864 60,533
6 Transmission - compressor station 1,416,972 312,618
7 Transmission - other 403,644 35,926
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 13,385,531 2,465,618
FERC FORM NO.2 (12-96)Page 216
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of ReportThis Report Is:
(1) !KAn Original
(2) A Resubmission
Non. Traditional Rate Treatment Afforded New Projects
1. The Commission's Certficate Policy Statement provides a threshold requirementfor existing pipelines proposing new project is that the pipeline must be prepared to financially
support the project without relying on subsidization frm its existng customers. See Certfication of New Interstate Natural Gas Pipeline Facilites, 88 FERC P61,227 (1999); order
claiifying policy, 90 FERC P61, 128 (2000); order claiifying policy, 92 FERC P61,094 (2000) (Policy Statement). In column a, list the name of the facilty granted non-trditional ratetreatment
2. In column b, list the CP Docket Number where the Commission autoiized the faciril.
3. In column c, indicate the type of rate treatment approved by the Commission (e.g. incrmental, at iisk)
4. In column d, list the amount in Accunt 101, Gas Plant in Service, associated wi the facilit.
5. In column e, list the amount in Accunt 108, Accmulated Provision for Depretin of Gas Uliril Plant assocated wit the facilty.
End of 2010/04
Name of Facilty CP
Docket No.
Type of
Rate
Treatment
Gas Plant
in ServiceLine
No.
(a)(b)(c)(d)
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
Total I o
FERC FORM NO.2 (NEW 12-07)Page 217
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company
(1) (KAn Original (Mo, Da, Yr)
(2) FiA Resubmission 12131/2010 End of 2010/04
Non-Traditional Rate Treatment Afforded New Projects (continued)
6. In column 1, list the amount in Account 190, Accumulated Deferred Income Tax; Account 281, Accmulated Deferred Income Taxes - Accelerated Amortzation Propert; Accunt 282,
Accumulated Deferred Income Taxes _ Other Propert; Account 283, Accumulated Deferrd Income Taxes - Other, associated with the facili1.
7. In column g, repor the total amount included in the gas operations expense accounts during the year related to the facilty (Account 401, Operation Expense).
8. In column h, report the total amount included in the gas maintenance expense accunts during the year related to the facili1.
g. In column i, report the amount of depreciation expense accrued on the facili1 during the year.
10. In column j, list any otherexpenses(including taxes) allocated to the facili1.
11. In column k, report the incremental revenues associated with the facilty. .
12. Identify the volumes received and used for any incremental project that has a separate fuel rate forthat project
13. Provide the total amounts for each column.
Accumulated Accumulated Operating Maintenance Depreciation Other Incremental
Depreciation Deferred Expense Expense Expense Expenses Revenues
Line Income (including
No.Taxes taes)
(e)(~(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
24
25
26
27
28
29
3D
31
32
33
34
35
36
......,. .",."'.. ..11" ., f..II:W ~?_n7\Pace 217a
Name of Respondent
Intermountain Gas Company This ~ort Is: Date of Report
(1) !lAn Original (Mo, Da, Yr)
(2) A Resubmission 12131/2010
General Description of Construction Overhead Procedure (continued)
Year/Period of Report
End of 2010/04
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For line (5), column (d) below, enter the rate granted in the last rate proeeding. If not available, use the average rate earned during the preceding 3 years.
2. Identi, in a footnote, the specifc entity used as the source for the capital strctre fiures.
3. Indicate, in a footnote, if the reported rate of return is one that has ben approved in a rate case, black-box settement rate, or an actal three-year average rate.
Line
No.
1. Components of Formula (Derived from actual book balances and actual cost rates):Tille Amount
(a)(b)
Capitlization
Ration (percnt)
(c)
Cost Rate
Percntage
(d)
(1) Average Short-Tenn Debt
(2) Short- Tenn Interest
(3) Long-Term Debt
(4) Preferrd Stock
(5) Common Equit
(6) Total Capitalization
(7) Average Constrction Work In Progress Balance
2. Gross Rate for Borrowed Funds s(SIW) + d((D/(D+P+C)) (1-(SIW))
3. Rate for Other Funds (1-(SIW) fp(P/(D+P+C)) + c(C/(D+P+C)))
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds _
b. Rate for Other Funds _2.75
FERC FORM NO.2 (REV 12-07)
Pan.. "1$1"
This Report Is: Date of Report
(1) (KAn Original (Mo, Da, Yr)
(2) A Resubmission 12/3112010
Accumulated Provision for Depreciation of Gas Utilty Plant (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable propert.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriatefunctional classifications. .
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.'
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Item Total Gas Plant in Gas Plant Held Gas plant Leased(c+d+e) Service for Future Use to Others~ ~ ~ 00
Name of Respondent
Intermountain Gas Company
YearlPeriod of Repo
End of 2010/04
Line
No.
(a)
Secton A. BALANCES AND CHANGES DURING YEAR
1 Balance Beginning of Year
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense
4 (403.1) Depreciation Expense for Asset Retirement Costs
5 (413) Expense of Gas Plant Leased to Others
6 Transporttion Expenses - Clearing
7 Oter Clearing Accounts
8 Oter Clearing (Specify) (footnote details):
9
10 TOTAL Depree. Provo for Year (Total of lines 3 thru 8)
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retired
13 Cost of Removal
14 Salvag~ (Credit
15 TOTAL Net Chrgs for Plant Ret (Total of lines 12 thru 14)
16 Oter Debit or Credit Items (Descrbe) (footnote details):
17
18 Book Cost of Asset Retirement Costs
19 Balance End of Year (Total of lines 1,10,15,16 and 18)
Secon B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Productons-Manufactred Gas
22 Producton and Gathering-NaturalGas
23 Product Extacton-Natural Gas
24 Underground Gas Storage
25 Oter Storage Plant
26 Base Load LNG Terminaling and Processing Plant
27 Transmision
28 Distrbution
29 General
30 TOTAL (Total of lines 21 thru 29)
~~----~~~------- -
9,424,239 9,424,239
32,019,206
191,145,584
18,242,170
250,831,199
32,019,206
191,145,584
18,242,170
250,831,199
FERC FORM NO.2 (12-96)Page 219
Name of Respondent This Report Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) ~An Original (Mo, Da, Yr)
(2)D A Resubmission 12/31/2010 End of 2010/04
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3)l
1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (e),
and gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (Le., fixed asset method or inventory method).
Line Description Noncurrent Current LNG LNGNo(Account (Account (Account (Accunt (Account (Account (Account Total117.1)117.2)117.3)117.4)164.1)164.2)164.3)(a)(b)(c)(d)(e)(f)(g)(h)(i)
1 Balance at Beginning of 3,610,50!1,993,49 .5,604,007
2 Gas Delivered to Storage 713,66 713,664
3 Gas Withdrawn from 333,2!333,529
4 Oter Debits and Credits
(953,964 (953(96)
5 Balance at End of Year 3,990,64-1,039,53 5,030,178
6 Ot 1,245,24-242,661 1,487,905
7 IAmount Per Dth 3.204 4.283 3.3807
FERC FORM NO.2 (REV 04-04)Page 220
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 1213112010 End of 2010/04
Investments (Account 123, 124, and 136)
1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2. Provide a subheading for each accunt and list thereunder the information called for:
(a) Investment in Securities-List and describe each securi owned, giving name of issuer, date acquired and date of maturi. For bonds, also give principal amount date of issue,
maturi, and interest rate. For capital stock (including capitl stock of respondent reacquired under a definit plan for resale pursuant to autorization by the Board of Direcors, and
included in Account 124, Oter Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136,Temporary Cash Investments, also may be grouped by classes.
(b) Investment Advances-Report separately for each person or company the amo~nts of loans or investment advances that are properl includable in Accunt 123. Include advances
subject to current repayment in Accunt 145 and 146. With respect to each advance, show whether the advance is a note or open accunt
Descrption of Investment Book Cost at Beginning of Year Purchases or
(If book cost is diferent from AdditonsLine
*cost to respondent, give cost to During the YearNo.
respondent in a footnote and
explain difference)
(a)(b)(c)(d)1 Cash 1,215,476
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
FERC FORM NO.2 (12-96)Page 222
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) (KAn Original (Mo, Da, Yr)
(2) FiA Resubmission 12/31/2010 End of 2010/04
Investments (Account 123, 124, and 136) (continued)
List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due frm offcers, directors, stockholders, or employees.
3. Designate with an asterisk in column (b) any securities, notes or accunts that were pledged, and in a footnote state the name of pledges and purpose of the pledge.
4. ,If Commission approval was required for any advance made or securi acquired, designate such fact in a footnote and cite Commission, date of authorition, and case or docket
number.
5. Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during the year.
6. In column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the other amount at which
carred in the books of account if diferent from cost) and the sellng price thereof, not including any dividend or interet adjustment includible in column (h).
Sales or Oter Principal Amount or Book Cost at End of Year Revenues for Gain or Loss from
Dispositions No. of Shares at (If book cost is diferent from cost Year Investmnt
Line During Year End of Year to respondent give cost to Disposed of
N'o.respondent in a footnote and
explain diference)
(e)(f)(g)(h)(i)
1 1,215,476 147
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
FERC FORM NO.2 (12-96)Page 223
Name of Respondent This (lort Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)DA Resubmission 12131/2010 End of 2010/04
Investments in Subsidiary Companies (Account 123.1)
1. Report below investents in Accunt 123.1, Investments in Subsidiary Companies.
2. Provide a subheading for each company and list thereunder the information called for below. Sub-total by company and give a total in columns (e), tn, (g) and (h).
(a) Investment in Securities-List and descrbe each security owned. For bonds give also principal amount date of issue, maturi, and interest rate.
(b) Investment Advance - Report separately the amounts of loans or investment advances which are subject to repayment but which are not subject to current settement With. respect
to each advance show whether the advance is a note or open account List each note giving date of issuance, maturity date, and specifing whether note is a renewaL.
3. Report separately the equity in undistrbuted subsidiary earnings since acquisiton. The total in column (e) should equal the amount entered for Account 418.1.
Descrption of Investment Date Date of Amount of
Acquired Maturi Investment .atLine
Beginning of YearNo.
(a)(b)(c)(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 TOTAL Cost of Account 123.1 $TOTAL
FERC FORM NO.2 (12-96)Page 224
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)(KAn Original (Mo, Da, Yr)
.(2)DA Resubmission 12131/2010 End of 2010104
Investments in Subsidiary Companies (Account 123.1) (continued)
4. Designate in a footnote, any securies, notes, or accunts thal were pledged, and state the name of pledgee and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a foomote and give name of Commission, date of authorization, and case or
docket number.
6. Report in column (f) interest and dividend revenues from investments, including such revenues from securities disposed of during the year.
7. In column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or the other amount at which
earned in the books of account if different from cot), and the sellng price thereof, not including interest adjustments includible in column (t).
8. Report on Line 40, column (a) the total cost of Account 123.1.
Equity in Subsidiary Revenues for Year Amount of Investment Gain or Loss frm
Eamings for Year at End of Year Invesent
Line Disposed of
No.(e)(t)(g)(h)
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
"'~I"" r-I"~... &.11" .. IA" n~\D~...e ??J;
Name of Respondent This Report Is:Date of Report Year/Period of ReportIntermountain Gas Company (1) (KAn Original (Mo, Da, Yr)
(2) r=A Resubmission 12/31/2010 End of 2010/04
Prepayments (Acct 165), Extraordinary Propert Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Nature of Payment Balance at EndLine
of Year No.
(in dollars)
(al (b)1 Prepaid Insurance
139,9102Prepaid Rents
3 Prepaid Taxes
4 Prepaid Interest
5 Miscellaneous Prepayments
337,8946TOTAL
477,804
.
.
FERC FORM NO. 2 (17_ci~\
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1 )(KAn Original (Mo, Da, Yr)
(2)DA Resubmission 12/31/2010 End of 2010/Q4
Prepayments (Acct 165), Extraordinary Propert Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(continued)
EXTRAORDINARY PROPERTY LOSSES (ACCOUNT 182.1)
Descrption of Extrordinary Loss pnclude the Balance at Total Losses Written off Writtn off Balance at
Line date of loss, the date of Commission Beginning Amount Recognized During Year During Year End of Year
No.authorization to use Account 182.1 and period of of Year of Loss During Year
amortzation (mo, yr, to mo, yr)l Add rows as Account Amount
necessary to report all data.Charged
(a)(b)(c)(d)(e)(n (g)
7
8
9 .
10
11
12
13
14
15 Total
FERC FORM NO.2 (12-96)Page 230b
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) r=A Resubmission 1213112010 End of 2010/Q4
Prepayments (Acct 165), Extraordinary Propert Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(continued)
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182.2)
Description of Unrecovered Plant and Regulatory Balance at Total Cost Wrien off Wrin off Balance at
Study Costs pnclude in tte description of cots,Beginning Amount Recognized During Year During Year End of Year
tte date of Commission auttoriztion to use of Year of Charges During Year
Line Accunt 182.2 and period of amortzation (mo,
No.yr, to mo, yr)J Add rows as necessary to report Account Amount
all data. Number rows in sequence beginning Charged
witt tte next row number after tte last row
number used for exordinary propert losses.
(a)(b)(c)(d)(e)(Q (g)
16
17 .
18
19
20
21
22 .
23
24
25
26 Total
FERC FORM NO.2 (12-96)Page 230c
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1 )(2An Original (Mo, Da, Yr)
(2)FiA Resubmission 12/3112010 End of 2010/04
Other Regulatory Assets (Account 182.3)
1. Report below the details called for concerning other regulatory assets which are created through the raternaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any 'Deferred Regulatory Commission Expenses' that are also reported on pages 350-351, Regulatory Commission Expenses.
5. Provide in a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state
commission order, court decision).
Line Desption and Purpse of Balance at Debits Written off During Written off Written off Balance at End of
No.Oter Regulatory Assets Beginning QuarterlY ear During Period During Period Currnt
Current Accunt Amount Recovered Amount Deemed QuarterNear
QuarterlY ear Charged Unrecoverable
(a)(b)(c)(d)(e)(~(g)
1 Deferrd post retirement 2,421,596 125,646 2,547,242
2 Deferred Regulatory tax asset 8,84,797 1,342,521 10,187,318
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 11,266,393 1,468,167 0 (12,73,560
FERC FORM NO. 2/3Q (REV 12-07)Page 232
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1 )IKAn Original (Mo, Da, Yr)
(2)DA Resubmission 1211/2010 End of 2010/04
Miscellaneous Deferred Debits (Account 186)
1. Report below the details called for conceming miscellaneous deferred debits.
2. For any deferred debit being amortzed, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Line Description of Miscellaneous Balance at Debit Credits Credits Balance at
No.Deferred Debits Beginning End of Year
of Year Account Amount
Charged
(a)(b)(c)(d)(e)(n
1 Fair value of hedging instruments 85,920 85,920
2
3 Easemnts 4,540 4,540
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 9O.46~39 Miscellaneous Work in Progress
40 Total 0
FERC FORM NO.2 (12-96)Page 233
Name of Respondent
Intermountain Gas Company Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of ReportThis ~ort Is:
(1) ~An Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190)
'1. Report the infonnation called for below conceming the respondents accounting for deferred income taes.
2. At Oter (Specif). include deferrls relating to other income and deductions.
3. Provide in a footnote a summary of the type and amount of deferred income taes reported in the beginning-of-year and end-of-year balances for deferred income
taxes that the respondent estimates could be included in the development of junsdiclonal reourse rates.
Account Subdivisions Balance at
Beginning
of Year
End of 2010/Q4
Line
No.
Changes Dunng
Year
Changes Dunng
Year
(a)- -~~---~~-~-r---------i i, i(b)
Amounts Debited
to Accunt 410.1
(c)
Amounts Credited
to Accunt 411.1
(d)1 Accunt 190
2 Electc
3 Gas
4 Oter (Define) (footnote details)
5 T ota' (Total of lines 2 thru 4)
6 Other (Specif) (footnote details)
7 TOTAL Accunt 190 (Total of lines 5 thru 6)
8 Classifcation ofTOTAL
9 Federal Income Tax
10 State Income Tax
11 Local Income Tax
i-~--r-~--r------- ---
FERC FORM NO.2 (REV 12-07\
Name of Respondent
Intermountain Gas Company
This Report Is:
(1) (KAn Original
(2) A Resubmission
Accumulated Deferred Income Taxes (Account 190) (continued)
Date. of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of Report
End of 2010/04
Changes During
Year
Changes During
Year
Adjustments Adjustments Adjustments Adjustments Balance at
End of Year
Line
No.
Debits Debits Credits Credits
---~--~-~-~-i--r---r--------Amounts Debited
to Account 410.2
(e)
Amounts Credited
to Account 411.2
(t)
Account No.
(g)
Amount
(h)
Account No.
(i)
Amount
0)(k)
2
3
4
5
6
7 ------r-------__--r--~~-~---I---------
9
10
- 11
___,. .-"".... IL.'" "" II"~" .4 #I n.,\~___ 1O.i1:
Name of Respondent This ~ort Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12131/2010 End of 2010104
Capital Stock (Accounts 201 and 204)
1. Report below the details called for conceming common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and
preferrd stock.
2. Entries in column (b) should represent the number of shares authorized by the artcles of incorporation as amended to end of year.
3. Give details conceming shares of any class and series of sto autorized to be issued by a reulatory commision whic have not yet been issued.
Class and Series of Stock and Number of Share Par or Stted Value Call Price at.
Name of Stock Exchange Autoried by Chartr per Share End of Year Line
No.
(a)(b)(c)(d)1 Common stock 5,000,000
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
FERC i=ORM tJn ? /1?_Oi:\
Name of Respondent This wort Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12/31/2010 End of 2010/Q4
Capital Stock (Accounts 201 and 204)
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
5. State in a footnote if any capitl stoc that has been nominally issùed is nominally outstanding at end of year.
6. Give partculars (details) in column (a) of any nominally issued capital stock, reacquire stock, or stock in sinking and other funds which is pledged, stating name of pledgee and
purpose of pledge.
Outstanding per SaL. Sheet Outstanding per SaL.Held by Held by Held by Held by
(total amt outstanding Sheet Respondent Respondent Respondent Respondent
Line without reducton for amts As Reacquired As Reacquired In Sinking and In Sinking and
No.held by respondent)Stock (Acc217)Stock (Acc217)Oter Funds Oter Funds
Shares
(e)Amount Shares Cost Shares Amount
(fj (g)(h)(i)Ol
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
FERC FORM NO.2 (12-96)Page 251
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)IKAn Original (Mo, Da, Yr)
(2)nA Resubmission 1213112010 End of 2010/04
Capital Stock: Subscribed, Liabilty for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
1.Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liabilty existed under Account 203, Common
Stock Liabilty for Conversion, or Account 206, Preferred 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 AmountLineDescription of Item of Shares No.(a)(b)(c)(d)
1 Account 207 - Premium on common stock 18,702,084
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 18,702,084
FERC FORM NO.2 (12-96)Page 252
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12131i2010 Endof 2010/04
Other Paid-In Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the balance sheet, page 112.Explain changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State. amount and briefly explain the capital changes that gave
rise to amounts r~ported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of
year, credits, debits,
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, tog'ether with
brief explanations, disclose the general. nature of the transactions that gave rise to the reported amounts.
Line Item Amount
No.(a)(b)
1 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 253
Name of Respondent This Report Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) !KAn Original (Mo, Da, Yr)
(2) Fi A Resubmission 1213112010 End of 2010/04
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1. Report the balance at end of year of discount on capital stock for each class and senes of capital stock. Use as many rows as necesary to report all data.
2. If any change occurrd dunng the year in the balance with respect to any class or senes of stock, attch a statement giving details of the change. State the reason for any charge-ff
dunng the year and specif the accunt charged.
Class and Senes of Stoc Bàlance atLine
End of Year No.
(a)(b)
1
2
3
4
5
6
7
8
9
10
11
12
13 ,
14
TOTAL
CAPITAL STOCK EXPENSE (ACCOUNT 214)
1. Report the balance at end of year of capitl stock expenses for each clss and senes of capitl stock Use as many rows as neæssary to report all data. Number the rows in
sequence startng from the last row number used for Discount on Capitì Stock above.
2. If any change occurrd dunng the year in the balance wit repect to any class or sene of st, attch a statement giving details of the change. State the reason for any charge-ff
of capital stock expense and specify the account chargeci
Class and Senes of Stock Balance atLine
End of Year No;
(a)(b)
16 Common Stock
1,077,74117
18
19
20
21
22
23
24
25
26
27
28
TOTAL
1,077,741
FERC FORM NO.2 (12-96)Page 254
0
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2S An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission 12131/2010 2010/04
Securities Issued or Assumed and Securities Refunded or Retired During the Year
1. Furnish a supplemental statement briefly describing security financing and refinancing transactions during the year and the accounting for
the securities, discounts, premiums, expenses, and related gains or losses. Identify as to Commission authorization numbers and dates. .
2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security
issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set
forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to
securities retired or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or
refinancing transactions with r~spect to securities previously refunded or retired.
3. Include in the identifcation of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance,
maturity date, aggregate principal amount, par value or stated value, and number of shares. Give also the issuance of redemption price and
name of the principal underwriting firm through which the security transactions were consummated.
4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in Generàl Instruction 17 of the
Uniform System of Accounts, cite the Commission authorization for the diferent accounting and state the accunting method.
5. For securities assumed, give the name of the company for which the liabilty on the securities was assumed as well as details of the
transactions whereby the respondent undertook to pay obligations of another company. If any unamortized discount, premiums, expenses, and
gains or losses were taken over onto the respondent's books, furnish details of these amounts with amounts relating to refunded securities
clearly earmarked.
I FERC FORM NO.2 (12-96)
255.1
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
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Long-Term Debt (Accounts 221, 222, 223, and 224)
1. Report by Balance Sheet Accunt the details conceming long-term debt included in Accunt 221.. Bonds, 222, Reacquired Bonds, 223, Advance frm Associated Companies, and
224, Other Long-Term Debt
2. For bonds assumed by the respondent include in column (a) the name of the issuing company as well as a description of the bonds.
3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names
of associated companies frm which advances were received.
4. For receivers' certficates, show in column (a) the name of the court and date of court order under which such certficates were issued.
Date of Report
(Mo, Da, Yr) .
12131/2010
YearlPeriod of Report
End of 2010/04
Line
No.
Class and Series of Obligation and
Name of Stoc Exchange Outsnding
(Total amount
outstanding withut
reducton for amt
held by respondent)
(d)
Nominal Date
of Issue
Date of
Maturity
(a)(b)
09/18/1998
0811412010
(cl
09/18/2018
0811412013
Bonds
Revolving line of credit Acct 224 42,181,819
20,200,000
TOTAL
,-- - ---- ---- -r --- --- ---------62,381,819
FERC FORM NO.2 (12-96)D___
Name of Respondent
Intermountain Gas Company
This Report Is:
(1) (KAn Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2010
YearlPeriod of Report
End of . 2010/04
Long-Term Debt (Accounts 221, 222, 223, and 224)
5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates.
6. If the respondent has pledged any of it long-term debt securities, give partculars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote. .
8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (n. Explain in a footnote any
difference between the total of column (n and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.Interest for Interest for Held byYear Year Respondent
Held by
Respondent
Redemption Price
per $100 at
End of YearLine
No.
(n
Reacquired Bonds
(Acc222)
(g)
Sinking and
Other Funds
(h)(i)
Rate
(In%)
(e)
Amount
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
4
7.260 3,333,550
196,869
3,530,419
,--- ----~-------~--~---
I
__~,. ..,,"... ..11" .. lli" oi:\Paae 257
Name of Respondent This Report Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) lKAn Original (Mo, Da, Yr)
(2) riA Resubmission 12/3112010 End of 2010/Q4
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
1. Report under separate subheadings for Unamortzed Debt Expense, Unamortzed Premium on Long-Term Debt and Unamortzed Discount on Long-Term Debt details of expense,
premium or discount applicable to each class and series of long-term debt
2. Show premium amounts by enclosing the figures in parentheses.
3. In column (b) show the principal amount of bonds or other long-term debt originally issued.
4. In column (c) show the expense, premium or discount wit respect to the amount of bonds or other long-term debt originally issued.
Designation of Principal Amount Total Expense Amorttion AmortzationLong-Term Debt of Debt Issued Premium or Period PeriodLine
DiscountNo.
Date From Date To(a)(b)(c)(d)(e)1 Senior debentures
58,000,000 50,119 09/18/1998 09/18/20182
3 Long-term revolving credit
40,347 12/3112005 08131120104Long-term revolving credit
.379,458 08/31/2010 08131120135
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
FERC FORM NO.2 (12-96)P::nA ?i:D
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company
(1) (KAn Original (Mo, Da, Yr)
(2) DA Resubmission 12/31/2010 End of 2010/04
Unamortized Debt Expense, Premium and Discount on Long~Term Debt (Accounts 181, 225, 226)
5. Furnish in a footnote details regarding the treatment of unarnortzed debt expense, premium or discount associated with issues redeemed dunng the year. Also, give in a footnote
the date of the Commission's authonztion of treatment other than as specified by the Uniform System of Accounts.
6. Identify separately undisposed amounts applicable to issues which were redeemed in pnor years.
7. Explain any debit and credit other than amortzation debited to Account 428, Amortization of Debt Discount and Expense, or credited to Accunt 429, Amortzation
of Premium on'
Debt-Credit
Balance at Debit Dunng Credits Dunng Balance at
Beginning Year Year End of Year
Line of Year
No.
(n (g)(h)(ij
1 5,790 1,608 4,182
2
3 33,330 33,330
4 379,458 42,162 337,29e
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.
____ ___.. ..."" .. I.... nt:\P:Il'e 259
Name of Respondent This Report Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1 )IK An Original (Mo, Da, Yr)
(2)o A Resubmission 12/31/2010 End of 2010/04
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and senes of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General
Instruction 17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line Designation of Date Principal Net Gain or Balance at Balance atNo.Long-Term Debt Reacquired of Debt Loss Beginning End of Year Reacquired of Year (a)(b)(c)~(d)(e)(f)1 First Mortage bonds
2 Series I 11/16/1989 744 6,481 5,7373SeriesJ11/16/1989 2,47.21,468 18,9964Series K 11/16/1989 1,392 12,024 10,6325Series L 11/16/1989 11,040 96,315 85,2756SeriesM11/16/1989 41,736 363,705 321,9697Senior Debentures 1112009 09/27/1993 8,796 76,685 67,8898Senior Debentures 10/2013 09/18/1998 6,036 52,642 46,6069
10
11
12
13
14
15
16
17
18
19
.20
2:1
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)P"n.. ?i:n
Name of Respondent This Report Is:Date of Report Year Of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY (2)A Resubmission 3/31/2011 Erid of 2010/04
RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME FOR FEDERAL INCOME TAXES
'1. Report the reconciliation of reported net income for the year with taable income used 2. If the utility is a member of a group that files consolidated Federal tax
in computing Federal Income Tax accruals and show computation of sùch ta accruals.
return, reconcile reported net income with taxable net income as if a
Include in the reconcilation, as far as practicable, the same detail as furnished on
separate return were to be filed, indicating however, intercompany amounts
Schedule M-1 of the tax return for the year. Submit a reconcilation even thought there to be eliminated in such a consolidated return. State names of group
is no taxable income for the year. Indicate clearly the nature of each reconcilng amount.members, tax assigned to each group mèmber, and basis of allocation,
assignments, or sharing of the consolidated tax among the group members.
Line Particulars (Details)Amount
No.(a)(b)
1 Net Income for the Year (Page 116)
11,811,490
2 Reconcilng Items for the Year
.;..;i.....-c;y...i
3
'.¡-;C,'..i'.... "";,,,',,".'
4 Taxable Income Not Reported on Books
,.' .t.; " . )..i
5 See details on page 261A
1,097,822
6
7
8
9 Deductions Recorded on Books Not Deducted for Retum
10 See details on page 261A
5,976,567
11
12
13 ~14 Income Recorded on Books Not Included in Retum
15 See details on page 261A
(8,479)
16
.
17
18
19 Deductions on Retum Not Charged Against Book Income
20 See details on page 261A
(8,345,452)
21
22
23
24
25
26
27 Federal Tax Net Income
10,531,948
,28 Show Computation of Tax: *
29
30 Federal taxable income
10,531,948
31
=========
32
33 Federal taxes at statutory rate
3,686,182
34 Environmental tax
0
35 Pnor year provision adjustments
(1,843,075)
36 Federal fuel excise ta credit
0
37
.
38
1,843,107
39
=========
40
FERC FORM NO.2 (12-96)Page 261
Name of Respondent This Report Is:Date of Report Year of Report
(1) i5 An OriginalINTERMOUNTAIN GAS COMPANY
(2)A Resubmission 3/31/2011 End of 201 0/04 RECONCILIATION OF REPORTED NET INCOME WITH TAXBLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Particulars (Details)Amount(a)(b)
Taxable Income not Reported on Books:
Advances in aid of construction
653,570Net change in unbiled revenue
0Contributions in aid of constrction
444,252Gain on Asset Sales
0
1,097,822
=========Deductions Recorded on Books not Deducted for Retum:
Federal income taxes
6,277,190Intangible plant amortization
g.,883Workers Conip and FICA Accrual
17,81050% meal disallowance
83,359Political Expense
0Stock Dividend Plan
(113,153)Deferred compensation plans
(89,599)Line Pack
205Post retirement benefits
(247,271)IBNR Accrual
0Vacation accrual
(38,533)Penalties
12,860Uniform capitalization
148,195Amortization of premium, refinanced debt
66,180Amortization of deferred costs on retired debt
6,036Spouse travel
0State income taxes
(255,593)Supplemental Retirement Plan
59,393Lobbying expense
30,787Club dues
8,818
5,976,567
=========Income Recorded on Books not Included in Return:
Medicare Part D Subsidy
(8,479)
Deductions on Return Not Charged Against Book Income
Cost of removal deduction
233,529Excess tax over book depreciation
5,463,278Bad debt chargeoffs, net provision
(43,459)Research and Development Costs
2,530,609Purchased Gas Adjustments
0Incentive award accrual
161,495Loan refinance fee amortzation
0Amortization of intangible assets
0Net Operating Loss
0
8,345,452
=========
FERC FORM NO.2 (12-96)Page261A
Name of Respondent
This Report Is;Date of Report Year of Report
(1) X An OriginalIntermountain Gas Company
(2)A Resubmission 3/31/2011 End of 2010lQ4TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR
1. Gave details of the combined prepaid and accrued ta accounts and effected be the inclusion of these taes.show the total taxes charged to operations and other accounts during
3. Include in column (d) taxes charged during the year, taesthe year. do not include gasoline and other sales taes which have been
charged to operations and other accounts through (a)charged to the aCCOunts to which the taed material was charged. If the
accals credited to taxes accrued, (b) amounts creditedactal or estimated amounts of such taxes are known, show the amounts
to the porton of prepaid taes charged to current year,in a footnote and designate whether estimated or actual amounts.
and (c) taes paid and charged direct to operations or2. Include on this page, taes paid during the year and charged direct to
accunts other than accrued and prepaid tax accounts.final accounts, (not charged to prepaid or accrued taxes). Enter the 4. List the aggregate of each kind of ta in. such manneramounts in both columns (d) and (e). The balancing of this page is not
that the total ta for each State and subdivision can
readily be ascertined.
BALACE AT BEGINNING OF YEAR
Line Kind of Tax Taxes PrepaidNo.(See Instrction 5)Accrued Taxes
(a)(b)(c)1 Unemployment - Federal
8992State
3,3313FICA
84,0194City Franchises
5,188,6565Propert
1,071,0196Sales ~ 5%
247Use- 5%
14,2468Income - Federal
(235,446)9 State
(737,320)10
11
12
13
14
15 TOTAL
5,389,428
DISTRIBUTION OF TAXES CHARGED (Show utility departent where applicable and account charged.)
Other Utility Other IncomeLineElectricGasDepartentsand DeductonsNo.(Account 408.1, 409.1)(Account 408.1, 409.1)(Accounts 408.1,(Accounts 408.2,
409.1)409.2)(i)ai (k)(I)1 Unemployment - Federal 16,5732State82,6103FICA1,009,798 04City Franchises 6,592,1825Propert2,405,8576Sales- 5%
07Use- 5%
8 Income - Federa 1,891,537 (48,430)9 State 550,482 97,99210
11
12
13
14
15 TOTAL 12,549,039 49,562
FERC FROM 2 (12-96)
Page 262
Name of Respondent This Report Is:Date of Report Year Of Report
(1) X An Original I
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 3/31/2011 End of 201 0/Q4
TAXES ACCRUED, PREPAID AND CHARGED DURING THE YEAR (Continued)
5. If any ta (exclude Federal and state income taxes) covers more 8. Show in columns (Q thru (p) how the taed accunts were
than one year, identify the year in column (a).distrbuted. Show both the utilty department and number of accunt
6. Enter all adjustments of the accrued and prepaid ta accunts charged. For taxes charged to utilty plant, show the number of
in column (f) and explain each adjustment in a footnote.the appropriate balance sheet plant accunt or subaccunt.
Designate debit adjustments by parentheses.9. For any tax apportoned to more than one utility departent or
7. Do not include on this page entries with respect to deferred account, state in a footnote the basis (necessity) of apportioning
income taes or taxes collected through payroll deductons or other-such tax
wisê pending trnsmitl of such taxes to the taxng authority.10. Items under $250,000 may be grouped.
BALANCE AT END OF YEAR
Taxes Taxes Paid
Charged During Adjustments Taxes Accrued Prepaid Taxes Line
During Year Year (Account 236)(Incl. in No.
Accunt 165)
(d)(e)(I)(g)(h)
16,573 17,219 253 1
82,610 83,015 2,926 2
1,260,089 1,290,551 53,557 3
6,592,182 7,530,627 4,250,211 4
2,405,857 2,288,743 (a)(281)1,187,852 5
22 46 0 6
115,614 121,787 8,073 7
1,843,107 2,898,566 (b) & (c)8,577 (1,282,328)8
648,474 28,013 (b)&(c)(26,664)(143,523)9
10
11
12
13
14
12,964,528 14,258,567 5,368 4,077,021 0 15
DISTRIBUTION OF TAXES CHARGED (Show utilty departent where applicable and account charged.)
Exràordinaiy Items Other Utilty Adjustment to Line
(Account 409.3)Operating Income I
Retained Earnings Oter No.
(Acct 408.1, 409.1)(Account 439)
(ml (n)(0)(p)
1
2
250,291 3
4
5
22 6
115,614 7
8/0 9
10.
11
(a)Irrgation rebate
12
(b)Stock based compensation
13
(cl FY08 reclass between federal & state
14
365,927 15
FERC FORM NO.2 (12-96)Pge 263 Next Page is 268
Name of Respondent Thisooort Is:Date of Report Ysar/Period of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 12131/2010 End of 2010/04
Miscellaneous Current and Accrued Liabilties (Account 242)
1.Describe and report the amount of other current and accrued liabilties at the end of year.
2.Minor items (less than $250,000) may be grouped under appropriate title.
Line Item Balance atNo.
End of Year (a)(b)1 Accrued wages
1,471,7762Accrued vacation
1,161,0593Pipeline Imbalance
310,5994Accrued benefis
998,1235
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 3,941,557
FERC FORM NO.2 (12-96) .PaOA ?f\1I
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company
(1) (KAn Original (Mo, Da, Yr)
(2) FiA Resubmission 12/31/2010 End of 2010/04
Other Deferred Credits (Account 253)
1. Report below the details called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (less than $250i00) may be grouped by classes.
Line
Balance at Debit Debit
No.Description of Oter Beginning Contra Credits Balance at
Deferrd Credits of Year Account Amount End of Year
(a)(b)(c)(d)(e)m
1 Deferred Comp 2,545,448 89,599 2,455,849
2 Other 4,822 48,367 53,189
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 2,550,270 89,599 48,367 2,509,038
P;,n.. 289
Name of Respondent This Report Is: Date of Report Year of Report
(1) 21 An OriginalINTERMOUNTAIN GAS COMPANY (2) A Resubmissi 313112011 End of
2010/04 ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Accunt 282
1. Report the information called for below concerning the respondent's accounting for 2. For Other, include deferrls relating to other income and deductions.
deferred income taxes relating to propert not subject to accelerated amortization.
Line
No.
ccount Subdivisions
1
2
3
(a)
Account 282
Electric
Gas
4
5
6
6.01
6.02
7
8
9
10
11
Other (Define)
TOTAL (Ente"r Total of lines 2 thru 4)
Other (Speci Leased Appliance Program
TOTAL Account 282 (Enter Total of lines 5 thru 6)
Classification of TOTAL
Federal Income Tax
State Income Tax
Local Income Tax
Balance at
Beginning
of Year
CHANGES DURING YEAR
Amounts Amounts
Debited To Credited To
Account 410.1 Account 411.1
d
23,882,484 169,785 1,977,523
23,882,484
o
o
o
23,882,484
169,785 1,977,523
1,977,523
23,882,484 169,785 1,977,523
Class of Propert Method
Transmission DDB
Transmission DDB/SYD
Transmission ACRS
Transmission MACRS
Distribution DDB
Distribution DDB/SYD
Distribution ACRS
Distrbution MACRS
Distribution MACRS
Transportation Equi DDB
Transportation Equi ACRS
Transportation Equi MACRS
Offce Furniture & E DDB
Offce Furniture & E DDB/SYD
Offce Fumiture & E ACRS
Offce Furniture & E MACRS
Structures & Impro~ ACRS ,
Structures & lmpro~ MACRS
Description
CIAC
Cost of removal
Excess tax over book depreciation
Gain(Loss) on sale of assets
Line Pack
NOTES
Estimated Lives
Guideline Life - 22 years
Guideline Class Life -17.5 years
10 years
15 years
Guideline Life - 35 years
Guideline Class Life - 28 years
15 years
20 years
15 years
Guideline Class Life - 3 years
3 years
5 years
Guideline Life - 8 years
Guideline Class Life - 7 years
5 years
5,7 years
15,18 & 19 years
31.5, 39 years
Schedul;e M Deferred Tax
Amount Provided
Adoption Date
1970
1971
1981
1987
1970
1971
1981
1987
4/11/2005
1971
1981
1987
1970
1971
1981
1987
1981
1987
71
FERC FORM NO.2 (12-96)
444,252
(233,529)
(5,463,278)
152,901
(80,375)
(1,880,335) .
205
(5,252,350) (1,807,738)
Page 274
Name of Respondent Year of ReportThis Report Is:
(1) X An Original
(2) A Resubmission 3/31/2011 End of 2010/04
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282)
3. Add rows as necessary to report all date. When rows are added, the additional row numbers should follow in sequence, 4.01 ¡ 4.02 and 6.01, 6.02 etc.
Use separate pages as required.
CHANGES DURING YEAR
Amounts Amounts
Debited To Credited To
Account 41 0.2 Account 411.2.
(e)
INTERMOUNTAIN GAS COMPANY
Date of Report
ADJUSTMENTS
Debits Credits Balance at
End of Year
Line
No.
Amount Amount
25,773,415
1
2
3410.110 (a)2,742 410.110
126,149' 283.110
212,084
o
128,891 212,084 25,773,415
4
5
6
6.01
6.02
7
8
9
10
11
128,891 212,084 25,773,415
Annual Tax Deferrls:
Year
1970-90
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
Annual Deferrl
Credits Debits
13,548,355 3,637,628
51,356 137,077
145,291 480,886
239,617 670,220
414,750 734,180
133,463 97,680
86,999 97,625
199,775 284,997
485,922 630,120
153,687 155,312
277,316 200,185
423,005 914,337
1,777,814 371,385
3,403,641 529,426
2,371,094 437,931
501,156909,347
743,952 693,903
837,470 152,501
3,640,404 325,633
2,886,119 464,693
1,977,523 169,785
DrCr
Adjustments
4,413,106
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)
(204,776)
(66,746)
(152,039)
407,084
83,193
Deferred taxes are provided for the difference between book lives on a
composite method and tax lives computed either on a declining balance
method, a sum-of-the years digits method, or an ACRS method.
(a) Represents adjustments to the retum as filed.
(b) Represents amounts transferred to Acct. 283.
Balance
14,323,833
14,272,076
13,947,293
13,830,155
13,501,683
13,523,725
13,489,017
13,134,272
12,930,555
12,979,659
13,099,138
11,842,578
13,263,739
16,165,847
18,013,579
17,427,747
17,273,019
17,891,242
21,053,974
23,882,484
25,773,415
FERC FORM NO 2. (12-96)Page 275
Name of Respondent This .Report Is:Date of Report Year of Report
(1) "An OriginalINTERMOUNTAIN GAS COMPANY (2) A Resubmission 3/31/11 End of 201 0/Q4
1. Report the information called for below concerning the 2. For Other, include deferrals relating to other income and deductions.
respondents accounting for deferred income taes relating
to amounts recorded in Account 283.
CHANGES DURING YEAR
Balance at
Line Account Subdivisions Beginning Amounts Amounts
No.of Year Debited .Credited
(Accunt 41 0.1)(Account411.1)
(a)(b)(cl (dl
1 Account 283
2 Gas
3 Advances in aid of construction (1,744,834)282,421 53,672
4 Amortization of intangibles (52,823)4,074 6155Accrued vacation (344,135)53,481 66,968
6 Deferred compensation plans (890,907)47,312 78,6727Supplemental retirement plan (2,051,045 202,021 49,578
8 Post retirement benefits (675,583)74,810 290,3319IBNR benefit claims 0 0 0
10 Cost of gas delivered but unbiled to customers 0 0 0
11 Intercompany Deferred Credit 32,430 51,046 012Research and Development 0 0 885,713
13 Un biled revenue 0 0 014Incentive awards 0 0 56,523
15 Deferred costs on refinanced debt 45,264 5,191 016Refinance costs 174,998 20,085 0
17 Fas 158 RegAsset 847,559 0 43,97618Purchased gas adjustments 0 0 0
19 Bad debt provision (432,806)278,193 262,98220Uniform capitlization (251,669)99,118 47,250
21 Accrued FICA (3,174)9,717 3,484
22 Pension accrual 0 174,831 174,83123State investment tax credit 0 0 024Charitable Contributions 0 0 025State. purchase gas adjustments & State SERP (259,014)0 27,85526Contingency Reserve 0 0 027Line pack inventory (3,901)0 028Federal regulatory gross-up (3,904,021 (131,372)23,46129State regulatory gross-up 2,793,560 11,677 644,56930Net operatina loss 0 0 0
31 TOTAL (Acct 283) (Total of lines 3 thru 30)(6,720,100)1,182,605 2,710,48032Classification of TOTAL
33 Federal Income Tax (6,461,086)1,182,605 2,682,62534Sate Income Tax (259,014)0 27,855
The Respondent provides deferred income taes in this account for all timing diffèrences between book and ta accounting which
are not directly related to propert. This accountiìig was approved by the ¡PUC'in Order No. 11507. Beginning in 1983, pursuant to
(PUC Order No. 17701, the Respondent does not provide for deferred State income taxes on its utility operations with the exception
of purchase gas adjustment timing items. For 2009, the items on page 277 generated deferred ta provisions in this account (see page 261A).
(a) Represents adjustments to the retum as filed.
(b) Represents amounts tranferred from Acct 282.
(c) Represents adjustment to record FASB 109.
FERC FORM NO. 2(12-96)Page 276
Name of Respondent This Report is:Date of Report Year of Report
(1) X An Original
INTERMOUNTAIN GAS COMPANY (2) A Resubmission 3/31/11 End of 201 0/Q4
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
3. Provide in a footnote explanations for pages 276 and 277. Include 4. Add additional rows as necessary to report all data. When rows are added, the additional
amounts relating to insignificant items listed under Other.row numbers should follow in sequence, 4.01, 4.02 and 6.01, 6.02 etc. Use separate pages as
required.
ADJUSTMENTS
CHANGES DURING YEAR Debits Credit
Amounts Amounts Balance at Line
Debited Credited End of Year No.
(Account 41 0.2)(Account 411.2)Acc No.Amount Acc No.Amount
(el (f)(g)(h)(i)ü)(k)
1
2
282 (b)126,149 (1.847,434)3
410 (a)97 (56,185)4
411 (a)9.566 (340,214)5
(859,547)6
411 (a)6,355 (2,209,843)7
411 (a)165,990 (626,052)8
-9
-10
(18,616)11
410 (a)1,940,949 2,826,662 12
-13
411 (a)56,523 -. 14
40,073 15
154,913 16
891,535 17
-18
1448,017)19
411 (a)7,311 (310,848)20
410 (a)9,407 -21
-22
-0 23
-24
.410 (a)18,158 (213,001)25
-26
(3,901)27
186.600 & 253.600 (c)131,372 (3,880,560 28
186..600 & 253.600 (c)15,038 86.600 & 253.600 ( c)211,001 3.622,415 29
-30
--392,155 2,305,761 (3,278,619)31
32
--392,155 2,287,603 (3,065,618)33
-18,158 (213,001)34
Description Gross Timing Diff Deferrd Taxes Provided
Advance in aid of constrction (653,570)228,749
Amortization of intangi~les (9,883)3,459
Accrued vaca.tion 38;533 (13,487)
Deferred compensation plans 89,598 (31,360)
Post retirement benefits 615,772 (215,521)
Intercompany Deferred Credits (145,846)51,046
IBNR benefi claims -0
Research and Development 2,530,609 (885,713)
Incentive awards 161,495 (56,523) .
Deferred cost on refnanced debt (14,832)5,191
Refinance costs (57,384)20,085
FAS 158 Regulatory Asset 125,646 (43,976)
Accrued FICA (26,878)6,233
Purchased gas adjustments -0
Purcased gas adjustments - State .0
Bad debt provisions (43,459)15,211
Uniform capitalization (148,195)51,868
SERP accrual (407,694)152,443
State investment tax credit -0
Charitable Contrbutions -0
Net operating loss -0
SERP - state 366,504 (27,855)
2,053,913 (740,150)
FERC FORM NO.2 (12-96)Page 277
: Name or KesponOent i nis ~Ort IS:~~te or Keport rearwerioo or KeportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2)o A Resubmission 1213112010 End of 2010/04
Other Regulatory Liabilties (Account 254)
1. Report below the details called for concerning other regulatory liabilties which are created through the ratemaking actions of regulatorY agencies (and not
includable in other amounts).
2. For regulatory'liabilties being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Provide in a footnote, for each line item, the regulatory citation where the respondent was direced to refund the regulatory liabilty (e.g. Commission Order, state
commission order, court decision).
Line Balanæat Wrien off during Written off Wrien off Balanæat
No.Descrption and Purpose of Beginning of Quarter/Period During Period During Period Credit End of CurrentOther Regulatory Liabilties Currnt Account Amount Amount Deemed QuarterlY ear
(a)QuarterlY ear Credit Refunded Non-Refundable en (g)
(b)(c)(d)(e)1 Deferred tax reg liabilty 9,955,25 500,205 10,455,4622NWP Settlement 8,307,58:3,381,547 4,926,0363
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 18,262,840 0 3,381,57 500,205 15,381,498
FERC FORM Nn ?i~n lDi:\/ ..')_n'7\
Name of Respondent This wort Is:Date of Report Year/Period of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 1213112010 End of 2010/04
Gas Operating Revenues
1. Report below natural gas operating revenues for each prescrbed account total. The amounts must be consistent with the detailed data on succeding pages.
2. Revenues in columns (b) and (c) include trnsition costs from upstream pipelines.
3. Other Revenues in columns (f) ancj (g) include reeivation charges received by the pipeline plus usage charges, less revenues refleced in columns (b) through (e). Include in
columns (Q and (g) revenues for Accounts 480-95.
Revenues for Revenues for Revenues for Revenues for
Transiton Transiton GRlandACA GRI andACA
Costs and Cost andLine
Take-r-Pay Take-r -PayNo.
Tite of Account Amount for Amount for Amount for Amount for
Current Year Previous Year Current Year Previous Year.(a)(b)(c)(d)(e)1 480 Residential Sales
2 481 Commercial and Industral Sales
3 482 Oter Sales to Public Authonties
4 483 Sales for Resale
5 484 Interdepartental Sales
6 485 Intrcompany Transfers
7 487 Forfeited Discounts
8 488 Miscellaneous Seivice Revenues
9 489.1 Revenues from Transporttion of Gas of Others
Through Gathenng Facilites
10 489.2 Revenues from Transporttion of Gas of Others.
Througn Transmission Facilties
11 489.3 Revenues from Transporttion of Gas of Others
Through Distrbution Facilties
12 489.4 Revenues from Stonng Gas of Others
13 490 Sales of Pro. Ext from Natura Gas
14 491 Revenues frm Natural Gas Proc. by Others
15 492 Incidental Gasoline and Oil Sales
16 493 Rent frm Gas Propert
17 494 Interdepartental Rents
18 495 Other Gas Revenues
19 Subtotal:
20 496 (Less) Provision for Rate Refunds
21 TOTAL:
FERC FORM NO.2 (12-96)n___
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Operating Revenues
4. If increases or decrases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. On Page 108, include information on major changes during the year, new service, and importnt rate incrases or decrases.
6. Report the revenue from trnsporttion services that are bundled with storage services as trnsporttion se'rvice revenue.
Date of Report
(Mo, Da, Yr)
12/31/2010
YearlPeriod of Report
End of 2010/04
Other
Revenues
Oter Total Total Dekatherm of Dekatherm of
Revenues Operating Operating Natural Gas Natural Gas
Revenues Revenues
Amount for Amount for Amount for Amount for Amount for
Previous Year Current Year Previous Year Currnt Year Previous Year
(g)(h)(i)ü)(k)
172,154,871 214,326,422 19,983,136 21,553,442
82,321,793 102,365,206 10,311,682 10,910,147
Line
No.
Amount for
Current Year
(f)
1
2
3
4
5
6
7
8
9
6,639,552
2,512,426 2,310,187
10
11
8,046,638 8,384,997 22,971,142 22,184,155
12
13
14
15
16
17
18
19
20
21
2,325 2,325
186,164
271,863,769
429
327,389,566
271,863,769 327,389,566
FERC FORM NO.2 (12-96)Page 301
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 12131/2010 End of 2010/Q4
Revenues from Transporation of Gas of Others Through Gathering Facilties (Account 489.1)
1. Report revenues and Dth of gas delivered through gathering facilties by zone of receipt (i.e. state in wjiich gas enters respondenfs system).
2. Revenues for penalties including penalties for unauthorized overrns must be report on page 308.
Revenues for Revenues for Revenues for Revenues for
Transiton T ransacton GRI andACA GRI andACA
Line Costs and Costs and
No.Take-r-Pay Take-r~Pay
Rate Schedule and
Zone of Receipt Amount for Amount for Amount for Amount for
Current Year Previous Year Currnt Year Currnt Year
(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
FERC FORM NO.2 (12-96)Page 302
Name of Respondent This ø0rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) riA Resubmission 12/31/2010 End of 2010/04
Revenues from Transporation of Gas of Others Through Gathering Facilties (Account 489.1)
3. Other Revenues in columns (Q and (g) include reseivation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e).
4. Delivered Dth of gas must not be adjusted for discounting.
.
Other Other Total Total Dekathenn of Dekathenn of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Current Year Previous Year Currnt Year Previous Year Currnt Year Previous Year
(n (g)(h)(i)ul (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
FERC FORM NO.2 (12-96)Page 303
Name of Respondent This oo0rt Is:Date of Report Year/Periodof Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12131/2010 End of 2010/04
Revenues from Transporttion of Gas of Others Through Transmission Facilties (Account 489.2)
1. Report revenues and Dth of gas delivered by Zone of Delivery by Rate Schedule. Total by Zone of Delivery and for all zones. If respondent doe not have separate zones, provide
totals by rate schedule.
2. Revenues for penaltes including penalties for unauthonzed overrns must be reported on page 308.
3. Oter Revenues in columns (Q and (g) include reservation charges recived by the pipeline plus usage charges for trnsporttion and hub services, les revenues reflected in
columns (b) throgh (e).
Revenues for Revenues for Revenues for Revenues for
Transiton Transiton GRI and ACA. GRI andACA
Line Costs and Costs and
No.Take-r-Pay Take-r -Pay
Zone of Delivery,
Rate Schedule Amount for Amount for Amount for Amount for
Currnt Year Previous Year Current Year Previous Year
(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
FERC FORM NO.2 (12-96)Page 304
Name of Respondent This 00rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) Fi A Resubmission 12131/2010 End of 2010/04
Revenues from Transportation of Gas of Others Through Transmission Facilties (Account 489.2)
4. Delivered Dth of gas must not be adjusted for discounting.
5. Each incremental rate schedule añd each individually certficated rate schedule must be separately reported.
6. Where trnsporttion services are bundled with storage services, report total revenues but only trnsporttion Dth.
Other Other Total Total Dekatherm of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line
Revenues Revenues
No.
Amount for" Amount for Amount for Amount for Amount for Amount for
Currnt Year Previous Year Currnt Year Previous Year Current Year Previous Year
.m (g)(h)(Q 0)(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
~___ ."ni:
Name of Respondent This wort Is:Date of Report Year/Period of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 12131/2010 End of 2010/04
Revenues from Storing Gas of Others (Account 489.4)
1. Report revenues'and Dth of gas witdrawn from storage by Rate Schedule and in total.
2. Revenues for penalties including penalties for unauthonzed overrns must be report on page 308.
3. Other revenues in columns m and (g) include reservation charges, deliverabilit charges, injecton and withdrawal charges, less revenues reflected in columns (b) through (e),
Revenue for Revenues for Revenues for Revenues fo
Transiton Transacton GRI andACA GRlandACALineCosts and Costs and
No.TakEKr-Pay Taker-PayRate Schedule
Amount for Amount for Amount for Amount for
Currnt Year Previous Year Currnt Year Previous Year(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
FERC FORM NO.2 (12-96\
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company
(1) (KAn Original (Mo, Da, Yr)
(2)DA Resubmission 12/31/2010 End of 2010/04
Revenues from Storing Gas of Others (Account 489.4)
4. Dth of gas witdrawn from storage must not be adjusted for discounting.
5. Where transporttion services are bundled wit storage services, report only Dth withdrawn from storage.
Other Other Total Total Dekathenn of Dekatherm of
Revenues Revenues Operating Operating Natural Gas Natural Gas
Line
Revenues Revenues
No.
Amount for Amount for Amount for Amount for Amount for Amount for
Currnt Year Previous Year Currnt Year Previous Year Currnt Year Previous Year
(n (g)(h)(i)ü)(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
.
____ _"".... ...'" "lol Ø' ne\p,.n.. 307
Name of Respondent This wort Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) 0 A Resubmission 12/31/2010 End of 2010/04
Other Gas Revenues (Account 495)
Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000
in one amount and provide the number of items.
Line Description of Transaction AmountNo.
(in dollars)(a)(b)1 Commissions on Sale or Distnbution of Gas of Otèrs
2 Compensation for Minor or Incidental Services Provided for Oters
3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4 Sales of Stream, Water, or Electcity, including Sales or Transfers to Other Departents
5 Miscellaneous Royalties
6 Revenues from Dehydration and Oter Processing cif Gas of Others except as provided for in the InstCtons to Accunt 495
7 Revenues for Right andlor Benefits Received from Others which are Realized Through Researc, Development and Demonstrtion Ventures
8 Gains on SettlementS of Imbalance Receivables and Payables
9 Revenues from Penalties eamed Pursuant to Tariff Provisions, including Penalties Associated wit Cash-out Settements
186,16410Revenues from Shipper Supplied Gas
11 Other revenues (Specify):
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
Total
I 186,164
FERC FORM NO.2 (12-96)P~"o. ~nD
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) (KAn Original.(Mo, Da, Yr)
(2) Fi A Resubmission 12131/2010 End of 2010/Q4
Discounted Rate Services and Negotiated Rate Services
1. In column b, report the revenues from discounted rate services.
2. In column c, report the volumes of discounted rate services.
3. In column d, report the revenues from negotiated rate services.
4. In column e, report the volumes of negotiated rate services.
Line Discounted Discounted Negotiated Negotiated
No.Account Rate Services Rate Services Rate Services Rate Service
Revenue Volumes Revenue Volumes
(al (bl (cl (dl (el
1 Account 489.1, Revenues from transportation of gas of others
through gathering facilties.
2 Account 489.2, Revenues from transportation of gas of others
through transniission facilties.
3 Account 489.4, Revenues from storing gas of others.
4 Account 495, Other gas revenues.
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
Total
FERC FORM NO.2 (NEW 12-07)Page 313
Name of Respondent
Intermountain'Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses
Account
Date of Report
(Mo, Da, Yr) .
1213112010
Year/Period of Report
End of 2010/04
Line
No.
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)
4 B. Natural Gas Production
5 B1. Natural Gas Production and Gathering
6 Operation
7 750 Operation Supervision and Engineering
8 751 Production 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 Purifcation Expenses
15 758 Gas Well Royalties
16 759 Other Expenses
17 760 Rents
18 TOTAL Operation (Total of lines 7 thru 17)
19 Maintenance
20 761 Maintenance Supervision and Engineering
21 762 Maintenance of Structures and Improvements
22 763 Maintenance of Producing 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 Purifcation Equipment
27 768 Maintenance of Drilling and Cleaning Equipment
28 769 Maintenance of Other Equipment
29 TOTAL Maintenance (Total of lines 20 thru 28)
30 TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)
o
.0
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
or----¡--~----~
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
D.
o
o
o
o
o
o
FERC FORM NO.2 (12-96)Page 317
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) 0 A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of Report
End of 2010/Q4
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Line
No.
Account
31 82. Products Exraction
32 Operation
33 770 Operation Supervision and Engineering
34' 771 Operation Labor
35 772 Gas Shrinkage
36 773 Fuel
37 774 Power
38 775 Materials
39 776 Operation Supplies and Expenses
40 777 Gas Processed by Others
41 778 Royalties on Products Exracted
42 779 Marketing Expenses
43 780 Products Purchased for Resale
44 781 Variation in Products Inventory
45 (Less).782 Exracted Products Used by the Utilty-Credit
46 783 Rents
47 TOTAL Operation (Total of lines 33 thru 46)
48 Maintenance
49 784 Maintenance SuperVision and Engineering
50 785 Maintenance of Structures and Improvements
51 786 Maintenance of Exraction and Refining Equipment
52 787 Maintenance of Pipe Lines
53 788 Maintenance of Exracted Products Storage Equipment
54 789 Maintenance of Compressor Equipment
55 790 Maintenance of Gas Measuring and Regulating Equipment
56 791 Maintenance of Other Equipment
57 TOTAL Maintenance (Total of lines 49 thru 56)
58 TOTAL Products Exraction (Total of lines 47 and 57)
~F-==
o
o
o
o
o
Ö
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
oI~-~ I------~-~--i i
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
r'___ "i"J:
Name of Respondent
Intermountain Gas Company This ~ort Is:
(1) !!An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/Q4
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
59 C. Exploration and Development
60 Operation
61 795 Delay Rentals
62 796 Nonproductive Well Drillng
63 . 797 Abandoned Leases
64 798 Other Exploration
65 TOTAL Exloration and Development (Total of lines 61 thru 64)
66 D. Other Gas Supply Expenses
67 Operatio"n
68 800 Natural Gas Well Head Purchases
69 800. r Natural Gas Well Head Purchases, Intracompany Transfers
70 801 Natural Gas Field Line Purchases
71 802 Natural Gas Gasoline Plant Outlet Purchases
72 803 Natural Gas Transmission Line Purchases
73 804 Natural Gas City Gate Purchases
74 804.1 Liquefied Natural Gas Purchases
75 805 Other Gas Purchases
76 (Less) 805.1 Purchases 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-Purchased Gas
81 807.2 Operation of Purchased Gas Measuring Stations
82 807.3 Maintenance of Purchased Gas Measuring Stations
83 807.4 Purchased Gas Calculations Exenses
84 807.5 Other Purchased Gas Exenses
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)
¡--r---~r-r------
o
o
o
o
o
o
o
o
o
o~--r----------r-r---
0 . '0
0 0
0 0
0 0
0 0
183,593,301 218,931,292
0 0
0 0
3,079,193)28,221,803)
186,672,494 247,153,095
0 0r--~-r--------
o
o
o
o
o
o
o
o
o
o
o
o
FERC FORM NO.2 (12-96)D___
Name of Respondent
Intermountain Gas Company
This F30rt Is:
(1) ~An Original
(2) A Resubmission .
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
12/31/2010
YearlPeriod of Report
End of 2010/Q4
Line
No.
Account Amount for
Current Year
(b)
Amount fqr
Previous Year
(c)
(a)
86
87
88
89
90
808.1 Gas Withdrawn from Storage-Debit
(Less) 808.2 Gas Delivered to Storage-Credit
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit
Gas used in Utilty Operation-Credit
718,603
700,135
o
o
426,335
445,535
o
o
r------T---------
0 0
0 0
0 0
0 0
0 0
186,690,962 247,133,895
186,690,962 247,133,895
91 810 Gas Used for Compressor Station Fuel-Credit
92 811 Gas Used for Products Extraction-Credit
93 812 Gas Used for Other Utilty Operations-Credit
94 TOTAL Gas Used in Utilty Operations-Credit (Total of lines 91 thru 93)
95 813 Othèr Gas Supply Expenses
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)
97 TOTAL Production Exenses (Total of lines 3, 30, 58, 65, and 96)
98 2. NATURAL GAS STORAGE, TERMINALlNG AND PROCESSING EXPENSES.
99 A. Underground Storage Expenses
100 Operation.
r=~-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
o
o
o
o
101
102
103
104
105
106
107
108
109
110
111
112
113
814 Operation Supervision and Engineering
815 Maps and Records
816 Wells Expenses
817 Lines Expense
818 Compressor Station Expenses
819 Compressor Station Fuel and Power
820 Measuring and Regulating Station Expenses
821 Purification Expenses
822 Exlpration and Development
823 Gas Losses
824 Other Expenses
825 Storage Well Royalties
826 Rents
114 TOTAL Operation (Total of lines of 101 thru 113)
"___ '2.,n
Name of Respondent
Intermountain Gas Company This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/04
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
115 Maintenance
116
117
118
119
120
121
122
123
830 Maintenance Supervision and Engineering
831 Maintenance of Structures and Improvements
832 Maintenance of Reservoirs and Wells
833 Maintenance of Lines
834 Maintenance of Compressor Station Equipment
835 Maintenance of Measuring and Regulating Station Equipment
836 Maintenance of Purification Equipment
837 Maintenance of Other Equipment
~-r----
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
124 TOTAL Maintenance (Total of lines 116 thru 123)
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision 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
r----r--------r--r--
5,478 4,506
291,889 292,951
0 0
111,790 122,200
66,916 63,340
0 0
476,073 482,997¡-~r-------
12,227 7,221
59,070 54,571
. 11,382 10,135
64,498 376
66,.396 48,280
26,286 30,113
96,164 10,466
0 0
11,239 4,754
347,262 165,916
823,335 648,913
136 843.1 Maintenance Supervision and Engineering
137 843.2 Maintenance of Structures
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Equipment
140 843.5 Maintenance of Liquefaction Equipment
141 843.6 Maintenance of Vaporizing Equipment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Maintenance 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)
FERC FORM NO.2 (12-96)
Name of Respondent
Intermountain Gas Company
This Report Is:
(1) (KAn Original
(2) 0 A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of Report
End of 2010/04
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
Line
No.
Account
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering
150 844.2 LNG Processing Terminal Labor and Expenses
151 844.3 Liquefaction Processing Labor and Expenses
152 844.4 Liquefaction Transportation Labor and Expenses
153 844.5 Measuring and Regulating Labor and Expenses.
154 844.6 Compressor Station Labor and Expenses
155 84.7 Communication System Expenses
156 844.8 System Control and Load Dispatching
157 845.1 Fuel
158845.2 Power
159 845.3 Rents
160 845.4 Demurrage Charges
161 (less) 845.5 Wharfage Receipts-Credit
1-62. 845.6 Processing Liquefied or Vaporized Gas by Others
163 846.1 Gas Losses
164 846.2 Other Expenses
165 TOTAL Operation (Total of lines 149 thru 164)
166 Maintenance
167 847.1 Maintenance Supervision and Engineering
168 847.2 Maintenance of Structures and Improvements
169 847.3 Maintenance of LNG Processing Terminal Equipment
170 847.4 Maintenance of LNG Transportation Equipment
171 847,5 Maintenance of Measuring and Regulating Equipment
172 847.6 Maintenance of Compressor 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 Proc Ex (Total of lines 165 and 175)
177 TOTAL Natural Gas Storage (Total of lines 125,146, and 176)
~I---~~
70 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
70 0~--T--~---~--
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 O.
70 0
823,405 648,913
FERC FORM NO.2 (12-96)Page 322
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Operation and Maintenance Expenses(continued)
Date of Report .
(Mo, Da, Yr)
12/3112010
YearlPeriod of Report
End of 2010/04
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)~r---~r-----, I178 3. TRANSMISSION EXPENSES
179 Operation
. 180 850 Operation Supervision and Engineering
181 851 System Control and Load Dispatching
182 852 Communication System Expenses
183 853 Compressor Station Labor and Expenses
184 854 Gas for Compressor 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
49,744 96,726
127,518 78,680
20,767 13,659
6,202 2,059
0 0
0 .0
7,279 11,874
0 0
0 0
0 0
0 0
211,510 202,998
193 861 Maintenance Supervision and Engineering
194 862 Maintenance of Structures and Improvements
195 863 Maintenance of Mains
196 864 Maintenance of Compressor Station Equipment
197 865 Maintenance of Measuring and Regulating Station Equipment
198 866 Maintenance of Communication Equipment
199 867 Maintenance of Other Equipment
200 TOTAL Maintenance (Total of lines 193 thru 199)
201 TOTAL Transmission Expenses (Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES
r-~~-i------- ----
0 0
0 0
76,193 26,193
109 0
0 0
163,205 141,146
0 0
239,507 167,339
451,017 370,337
203 Operation.
204 870 Operation Supervision and Engineering
205 871 Distribution Load Dispatching
206 872 Compressor Station Labor and Expenses
207 873 Compressor Station Fuel and Power
~~-=
2,424,089 1,988,698
0 0
0 0
0 4,703)
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(continued)
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of Report
End of 2010/Q4
Line
No.
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)(a)
208
209
210
211
212
874 Mains and Services Expenses
875 Measuring and Regulating Station Expenses-General
876 Measuring and Regulating Station Expenses-Industrial
877 Measuring and Regulating Station Expenses-City Gas Check Station
878 Meter and House Regulator Expenses
1,962,764
129,099
3,388
o
531,421
4,348,623
786,810
168,055
10,354,249
1,762,057
127,424
245
o
1,180,881
3,129,458
754,448
207,241
9,145,749
213 879. Customer Installations Expenses
214 880 Other Expenses
215 881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)
217 Maintenance r-._--r-----
218 885 Maintenance Supervision and Engineering
219 886 Maintenance of Structures and Improvements
220 887 Maintenance of Mains
221 888 Maintenance of Compressor Station Equipment
222 889 Maintenance of Measuring and Regulating Station Equipment-General
223 890 Maintenance of Meas. and Reg. Station Equipment-Industrial
224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
225 892 Maintenance of Services
226 893 Maintenance of Meters and House Regulators
227 894 Maintenance of Other Equipment
228 TOTAL Maintenance (Total of lines 218 thru 227)
229 TOTAL Distribution Exenses (Total of Jines 216 and 228)
230 5. CUSTOMER ACCOUNTS EXPENSES
260,374 156,928
0 0
765,205 778,547
0 0
176,600 118,101
300,954 258,405
0 0
995,306 896,470
444,144 401,631
0 0
2,942,583 2,610,082
13,296,832 11,755,831
231 Operation
r----r~-----~~i I
95,675
487,220
5,312,957
90,178
484,209
5,614,254
232
233
234
901 Supervision
902 Meter Reading Exenses
903 Customer Records and Collection Expenses
FERC FORM NO.2 (12-96)Page 324
Name of Respondent
Intermountain Gas Company
This Report Is:
(1) (KAn Original
(2) A Resubmission
. Gas Operation and Maintenance Expenses(continued)
Date of Report
(Mo, Da, Yr) .
12131/2010
Year/Period of Report
End of 2010/04
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
235
236
904 Uncollectible Accounts
905 Miscellaneous Customer Accounts Expenses
1,216,300
o
7,112,152
1,968,232
o
8,156,873237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision
241 908 Customer Assìstance Expenses
242 909' Informational and Instructional Expenses
243 910 Miscellaneous Customer Service and Informational Expenses
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243)
245 7. SALES EXPENSES
r--------I i, ¡--
I
r-~r--~-r--~
0 22
103,026 92,789
0 0
0 0
103,026 92,811
246 Operation
247 911 Supervision
248 912 Demonstrating and Sellng Expenses
249 913 Advertising Expenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Expenses (Total of lines 247 thru 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries
255 921 Offce Supplies and Expenses
256 (Less) 922 Administrative Expenses Transferred-Credit.
257 923 Outside Services Employed
258 924 Propert. Insurance
259 925 Injuries and Damages
260 926 Employee Pensions and Benefis
261 927 Franchise Requirements
262 928 Regulatory Commission Expenses
263 (Less) 929 Duplicate Charges-Credit
264 930.1 General Advertising Expenses
265 930.2Miscellaneous General Expenses
266 931 Rents
267 TOTAL Operation (Total of lines 254 thru 266)
268 Maintenance
0 0
865,478 954,378
103,705 93,392
0 0
969,183 1,047,770I---¡----~----r-r---
6,534,771 7,258,291
4,273,532 4,245,346
141,347 603,905
1,497,444 1,066,535
21,666 0
793,531 1,072,234
2,210,460 6,744,121
0 0
647,401 714,167
0 0
7,416 0
297,732 382,339
2,817 0
16,145,423 20,879,128
269 932 Maintenance of General Plant i--~r--- ------
242
16,145,665
225,592,242
585
20,879,713
290,086,143
270 TOTAL Administrative and General Exenses (Total of lines '267 and 269)
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270)
FERC FORM NO.2 (12-96)Page 325
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company
(1)(KAn Original (Mo, Da, Yr)
(2)Fi A Resubmission
1213112010 End of 2010/Q4
Exchange and Imbalance Transactions
1. Report below details by zone and rate schedule concerning the gas quantities and related dollar amount of imbalances associated with system balancing and
no-notice service. Also, report certificated natural gas exchange transactions during the year. Provide subtotals for imbalance and no-notice quantities for exchanges.
If respondent does not have separate zones, provide totals by rate schedule. Minor exchange transactions (less than 100,000 Dth) may be grouped.
Line
Gas Received Gas Received Gas Delivered ~as Delivered
No.
from Oters frm Oters to Others to Othrs
Zone/Rate Schedule
Amount Dth Amount Dt
(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
.
D"!..a ":?A
Name of Respondent
This Report Is:Date of Report Year/Period of ReportIntermountain Gas Company (1)/KAn Original (Mo, Da, Yr)
(2)Ei A Resubmission 12131/2010 End of 2010/04
Gas Used in Utilty Operations
1. Report below details of crit during the year to Accounts 810,811, and 812.
2. If any natural gas was used by the respondent for which a charge was not made to the appropriate op.erating expense or other account, list separately in column (c) the Dth of gas
used, omitng entres in column (d).
Natural Gas Natural Gas Natural Gas Natural GasLinePurpose for Which Gas
Was Used Accunt Amount of Amount of Amount of
No.
Charged Gas Use Cren Credn CreditDt(in dollars)(in dollars)(in dollars)(a)(b)(c)(d)(d)(d)1 810 Gas Used for Compresor Station Fuel- Credit
2 811 Gas Used for Product Extrcton - Credit
3 Gas Shrinkage and Other Usage in Respondents
Own Processing
4 Gas Shrinkage, etc. for Respondents Gas
Processed by Others
5 812 Gas Used forOther Utilit Operations - Credn
(Report separately for each principal use. Group
minor uses.)
6
7 -
8
9
10
11
12
.13
14
15
16
17
18
19
20
21
22
23
24
25 Total
FERC FORM NO.2 (12-96)P::nA ":":1
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1 )l2An Original (Mo, Da, Yr)
(2)Fi A Resubmission 12/31/2010 End of 2010/04
Transmission and Compression of Gas by Others (Account 858)
1. Report below details concerning gas trnsported or compressed for respondent by others equallng more than 1,000,000 Dth and amounts of payments for suchseivice duiing the
year. Minor items (less than 1,000,000) Dt may be grouped. Also, include in column (c) amounts paid as transition costs to an upstream pipeline.
2. In column (a) give name of companies, points of delivery and receipt of gas. Designate -points of delivery and receipt so that they can be identified readily on a map of respondenfs
pipeline system.
3. Designate associated companies with an asteiisk in column (b).
Amount of Dt of Gas
Line Name of Company and Desciiption of Seivice Performed .Payment Delivered
No.(in dollars)
(a)(b)(c)(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 Total
FERC FORM NO.2 (12-96)Page 332
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) n A Resubmission 1211/2010 End of 2010/04
Other Gas Supply Expenses (Account 813)
1. Report other gas supply expenses by descriptive ties that clearly indicate the nature of such expenses. Show maintenance expenses, revaluation of monthly encroachments
recorded in Accunt 117.4, and losses on settments of imbalances and gas losses not associated with storage separately. Indicate the functonal classifition and purpose of propert
to which any expenses relate. List separately items of $250,000 or more.
Descrption Amount
Line
(in dollars)No.(a)(b)
1 N.ot 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
FERC FORM NO.2 (12-96)Page 334
This~ort Is:
(1) ~ An Original
(2) A Resubmission
Miscellaneous General Expenses (Account 930.2)
1. Provide the information requested below on miscellaneous general expenses.
2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be
grouped if the number of items of so grouped is shown.
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12/3112010
Year/Period of Report
End of 2010/04
Description Amount
(in dollars)
(b)LineNo. W
109,325
1 Industry association dues.
2 Experimental and general research expenses.
a. Gas Research Institute (GRI)
b. Other
:3 Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
4 Other expenses
5 Directors fees
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
------~-
134,667
53,739
297,731
___"" ..,.n.. ..11" ." /i4'" r.u::n Pane 335
Name of Respondent This Report Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1)(KAn Original (Mo, Da, Yr)
(2)DA Resubmission 12131/2010 End of 2010/04Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortizàtion of
Acquisition Adjustments)
1. Report in Secton A the amounts of depreciation expense, depletion and amortzation for the accunts indicated and classifed accrding to the plant functional groups shown.
2. Report in Secton B, column (b) all depreiable or amortzable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account
subaccount or functonal classifications other than those preprinted in column (a). Indicate in a footrote the manner in which column (b) balances are
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortzation Amorttion and Amortzation of
Expense for Depletion of Underground StorageLine
Depreciation Aset Producing Natural Land and LandNo.Functonal Classification Expense Retirement Gas Land and Land Rights
(Account 40~)Costs Rights (Account 404.2)
(Account (Accunt 404.1)(a)(b)403.1)(c)(d)i (e)1 Intangible plant
2 Production plant, manufactured gas
3 Producton and gathering plant, natural gas
4 Product extcton plant
5 Underground gas storage plant
6 Other storage plant.390,729
7 Base load LNG terminaling and processing plant
8 Transmission plant 1,263,491
9 Distrbution plant
9,593,099
10 General plant 2,263,113
11 Common plant-gas
12 TOTAL 13,510,432
FERC FORM NO.2 (12-96)D~_ft "'"~
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1)(K An Original (Mo, Da, Yr)
(2)FiA Resubmission 1213112010 End of 2010/04
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functonal classifcation listed in column (a). If
composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-producton method is used to determine
depreciation charges, show in a footnote any revisions made to estimated gas reserves.
3. If provisions for deprecation were made dunng the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Amortzation of Amortzation of
Other Limited-term Oter Gas Plant Total
Line Gas Plant (Accunt 405) (btog)
No.(Account 404.3) Functonal Classification
(Q (g)(h)(a)
1 Intangible plant .
2 .Proucton plant manufactred gas
3 Production and gathenng plant, natural gas
4 Product extrcton plant
5 Underground gas storage plant
6 390,729 Other storage plant
7 Base load LNG terminaling and processing plant
8 1,263,491 Transmission plant
9 9,593,099 Distnbution plant
10 2,263,113 General plant
11 Common plant-gas
12 13,510,432 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent
Intermountain Gas Company
End of 2010/04
Depreciation, Depletion and Amortzation of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
4. Add rows as necessary to cdmpletely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
1213112010
Year/Period of Report
Section B. Factors Used in Estimating Depreciation Charges
Line
No.Functonal Classifcation
Plant Bases
(in thousands)
Applied Depreciation
or Amortzation Rates
(percnt)
1 Production and Gathering Plant
2 Ofshore (footnote details)
3 Onshore (footnote details)
4 Underground Gas Storage Plant (footnote details)
5 Transmission Plant
6 Offhore (footnote details)
7 Onshore (footnote details)
8 General Plant (footnote details)
9
10
11
12
13
14
15
(a)~-~-- - -------------(b)(e)
-------
I
FERC FORM NO.2 (12-96)Page 338
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Intermountain Gas Company
(1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 12131/2010 End of 2010/04
Particulars Concerning Certin Income Deductions and Interest Charges Accounts
Report the information specified below, in the order given, for the respecive income deducton and interest charges accunts.
(a) Miscellaneous Amortzation (Account 425)cDescribe the nature of items included in this account the contr account charged, the total of amortation charges for Ile year, and the
period of amortzation.
(b) Miscellaneous Income Deductons-Report Ile nature, payee, and amount of oller income deductions for Ile year as required by Accunts 426.1, Donatins; 426.2, Life Insurance;
426.3, Penalties; 426.4, Expenditres for Certin Civic, Political and Related Actvities; and 426.5, Oller Deductons, of Ile Uniform System of Accounts. Amounts of less than $250,000
may be grouped by classes willin Ile above accounts.
(c) Interest on Debt to Associated Companies (Account 430)-For each associated company Ilat incurred interest on debt during Ileyear, indicate Ile amount and interest rate
respectvely for (a) advances on notes, (b) advances on open accunt (c) notes payable, (d) accounts payable, and (e) oller debt and total interest Explain Ile nature of oller debton
which interest was incurrd during Ile year.
(d) Oller Interest Expense (Account 431) - Report details including Ile amount and interest rate for oller interet charges incurred during Ile year.
Line
Item
Amount
No.
(a)
(b)
1 426.4 CiviciPolitical
28,013
2 426.5 Oter
6,605
3 426.1 Charitable Contrbutions
147,462
4 426.3 Penailes
12,860
5
6 431:
7 Interest on Deferrd Compensation
78,989
8 Interest on Customer deposits
21,025
9 Interest on Deferred gas costs
1,911
10 Oller
454
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 -
t)",... 'i.4n
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of ReportIntermountain Gas Company (1) X An Original (Mo, Da, Yr) .
(2) Fi A Resubmission 12131/2010 End of 2010/04
Regulatory Commission Expenses (Account 928)
1. Report below details of regulatory commission expenses incurred during the currnt year (or in previous years, if being amortzed) relating to formal cases before a. reulatory body,
or cases in which such a body was a part.
2. In column (b) and (c), indicate whether the expenses were assessed by
a reulatory boy or were otherwise incurred by the utilit.
Description
Deferred inLine(Fumish name of regulatory commission Asssed by Expenses Total Account 182.3No.or body, the docket number, and a Regulatory of Expenses at 8.eginningdescription of the case.)Commision Utility to Date of Year
(a)(b)(c)(d) .(e)1 Idaho Public Utities Comm - annual fee
64,3622
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 644,362
FERC FORM NO.2 (12-96)D'!,.a "):on
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1 )(KAn Original (Mo, Da, Yr)
(2)riA Resubmission 12/31/2010 End of 2010/04
Regulatory Commission Expenses (Account 928)
3. Show in column (k) any expenses incurrd in pnor years that are being amortzed. List in column (a) the penod of amortzation.
4. Identi separately all annual charge adjustments (ACA).
5. List in column (n, (g), and (h) expenses incurred dunng year which were charges currently to income, plant, or other accounts.
6. Minor items (less than $250,000) may be grouped.
Expenses Expenses Expenses Expenses Amortzed Amortized
Incurred Incurred Incurred Incurred Dunng Year Dunng Year
Line Dunng Year Dunng Year Dunng Year Dunng Year Deferrd in
No.Charged Charged Charged Account 182.3
Currently To Currently To Currently To Deferred to Contra Amount End of Year
Account Account
Departent Account No.Amount 182.3
(~(g)(h)(i)m (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
FERC FORM NO.2 (12-96)Page 351
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) DA Resubmission 1213112010 End of 2010/04
Employee Pensions and Benefits (Account 926)
1. Report below the items contained in Account 926, Employee Pensions and Benefis...
Line Expense Amount
No.(a)(b)
1 Pensions - defined benefit plans
2 Pensions - other 361,438.
3 Post-retirement benefits other than pensions (PBOP)1,438,330
4 Post- employmeni benefi plans 355,786
5 oter (Specif)54,906
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
Total I 2,210,460
FERC FORM NO.2 (NEW 12-07)Page 352
Name of Respondent
Intermountain Gas Company
This ~ortls:
(1) ~An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of Report
End of 2010/04
Distribution of Salaries and Wages
Report below the distribution of total salanes and wages for the year. Segregate amounts originally charged to cleanng accounts to Utility Departents, Constrction, Plant Removals
and Other Accounts, and enter such amounts in the appropnate lines and columns provided. Salanes and wages biled to the Respondent by an affliated company must be assigned to
the partcular operating functon(s) relating to the expenses.
In determining this segregation of salanes and wages onginally charged to cleanng accounts, a method of approximation giving substantially correct result may be used. When
reporting detail of other accounts, enter as many rows as necessary numbered sequentially startng with 75.01, 75.02, etc.
1 Electc
2 Operation
3 Producton
4 Transmission
5 Distrbution
6 Customer Accounts
7 Customer Service and Informational
8 Sales
9 Administrtive and General
10 TOTAL Operation (Total of lines 3 thm 9)
11 Maintenance
12 Producton
13 Transmission
14 Distrbution
15 Administrtive and General
16 TOTAL Maintenance (Total of lines 12 thm 15)
17 Total Operation and Maintenance
18 Production (Total of lines 3 and 12)
19 Transmission (Total of lines 4 and 13)
20 Distrbuton (Total of lines 5 and 14)
21 Customer Accounts (line 6)
22 Customer Service and Informational (line 7)
23 Sales (line 8)
24 Administrative and General (Total of lines 9 and 15)
25 TOTAL Operation and Maintenance (Total of lines 18 thm 24)
26 Gas
27 Operation
28 Production - Manufactred Gas
29 Production - Natural Gas(lncluding Exploration and Development)
30 Oter Gas Supply
31 Storage, LNG Terminaling and Processing
32 Transmission
33 Distrbutin
. 34 Customer Accounts
35 Customer Service and Informational
.36 Sales
37 Administrtive and General
38 TOTAL Operation (Total of lines 28 thm 37)
39 Maintenance
40 Proucton - Manufactured Gas
41 Producton - Natural Gas(lncluding Exploration and Development)
42 Other Gas Supply
43 Storage, LNG Terminaling and Procesing
44 Transmission
45 Distrbution
r-~-~--------------(c)
Allocation of
Payroll Charged
forCleanng
Accounts
(d)
Total
Line
No.
Classifcation Dire Payroll
Distrbution
Payroll Biled
by Affliated
Companies
(a)(b)(e)
.-----
r~---
184,430
164,316
6,936,475
3,209,076
75
. 640,953
5,733,892
16,869,217
184,430
164,316
6,936,475
3,209,076
75
640,953
5,733,892
16,869,217----~-----
31,629
138,386
1,506,475
31,629
138,386
1,506,475
i:i:Cf' enCM t.n ? ti:ii=vi~i=n\Pace 354
Name of Respondent
Intermountain Gas Company
Line
No.
Classifcation
This Report Is:
(1) (8An Original
(2) DA Resubmission
Distribution of Salaries and Wages (continued)
Payroll Biled
by Affliated
Companies
Date of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of Report
End of 2010/04
(a)(b)(c)
AJlocationof
Payroll Charged
for Clearing
Accunts
(d)
TotalDire Payroll
Distrbution
46 Administrtive and General
47 TOTAL Maintenanæ (Total of lines 40 thru 46) .
48 Gas (Continued)
49 TotalOperation and Maintenance
50 Producton - Manufactred Gas (Total of lines 28 and 40)
51 Producton - Natural Gas (Including Expl. and Dev.)(II. 29 and 41)
52 Other Gas Supply (Total of lines 30 and 42)
53 Storage, LNG Terminaling and Proæssing (Total of ii. 31 and 43)
54 Transmission (Totai of lines 32 and 44)
55 Distrbution (Total of Iines 33 and 45)
56 Customer Accounts (Total of line 34)
57 Customer Serviæ and Informational (Total ofline 35)
58 Sales (Total of line 36)
59 Administrative and General (Total of lines 37 and 46)
60 Total Operation and Maintenance (Total of lines 50 thru 59)
61 . Other Utility Departents .
62 Operation and Maintenance
63 TOTAL ALL Utilit Dept. (Total of lines 25, 60, and 62)
64 Utility Plant
65 Constrcton (By Utility Departents)
66 Electric Plant
67 Gas Plant
68 Otr
69 TOTAL Constrcton (Total of lines 66 thru68)
70 Plant Removal (By Utility Departents)
71 Electc Plant
72 Gas Plant
73 Other
74 TOTAL Plant Removal (Total of lines 71 thru 73)
75 Other Accunts (Specify) (footnote details)
76 TOTAL Other Accounts
77 TOTAL SALARIES AND WAGES
(e)
1,676,490 1,676,490--.~~~-
I
216,059
302,702
8,442,950
3;209,076
75
640,953
5,733,892
18,545,707
216,059 .
302,702
8,442,950
3,209,076
75
640,953
5,733,892
18,545,707
18,545,707 '. 18,545,707
FERC FORM NO.2 (REVISED)C~I".e ':11:1:
Name of Respondent This wort Is: .Date of Report YearlPeriodof Report
Intermountain Gas Company (1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12/31/2010 End of 2010/04
Charges for Outside Professional and Other Consultative Services
1. Report the information specified below for all charges made dunng the year included in any account (including plant accounts) for outside consultative and other professional services.
These services include rate, management constrction, engineenng, research, financial, valuation, legal, accounting, purchasing, advertsing,labor relations, and public ~Iations,
rendered for the respondent under wnten or oral arrngement, for which aggregate payments were made dunng the year to any corporation partership, organization of any kind, or
individual (other than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for leislative services,
except those which should .be reported in Account 426.4 Expenditres for Certain Civic, Political and Related Actvities.
(a) Name of person or organization rendenng services.
(b) Total charges for the year.
2. Sum under a description 'Other", all of the aforementioned serviæs amounting to $250,000 or less.
3. Total under a descnption "Total', the total of all of the aforementioned services.
4. Charges for outside professional and other consulttive services provided by associated (affliated) companies should be excluded from this schedule and be reportd on Page 358,
according to the instrctons for that schedule.
.Descnption Amount
Line (in dollars)
No.(a)(b)
1 No vendors :; $250,000
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
___,. r-,...... ...'" .. ii::)~\n~t:n\p",,... ~~7
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12131/2010
Year/Period of ReportThis Report Is:
(1) (KAn Original
(2) A Resubmission
Transactions with Associated (Affliated) Companies
1. Report below the infonnation called for conceming all goods or services received from or provided to associated (affliated) companies amounting to more than $250,000.
2. Sum under a descnption 'Other', all of the aforementioned goods and services amounting to $250,000 or less.
3. Total under a descnption "Total', the total of all of the aforementioned goods and services.
4. Where amounts biled to or received from the associated (affliated) company are based on an allocation pro, explain in a footnote the basis of the allocation.
End of 2010/04
(a)(b)
Accun~s)
Charged or
Credited
(c)
Amount
Charged or
Credited
(d)
Line
No.
Descnption of the Good or Service Name of Associated/Affliated Company~~-_._-1 Goods or Services Provided by Affliated Company
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 Goods or Services Provided for Affliated Company
21
22
23
24
. 25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (NEW 12-07\D___ ')~o
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1 )(K An Onginal (Mo, Da, Yr)
(2)DA Resubmission 12131/2010 End of 2010/04
Compressor Stations
1. Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extrcton compres~r stations, underground storage
compresor stations, transmission compressor stations, distnbution compresor stations, and other compressor stations.
2. For column (a), indicate the producton areas where such stations are used. Group relatiely small field compressor stations by producton areas. Show the number of stations
grouped. Identify any station held under a title other than full ownership. Stte in a footnote the name of owner or cowner, the nature of respondenfs title, and percent of ownership if
jointly owned.
Number of Certficated
Line Name of Station and Location Unit at Horsepower for Plant Cost
No.Station Each Station
(a)(b)(c)(d)
1
2 Transmission Compressor Station:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
.
21 .
22
23
24
25
FERC FORM NO.2 (REV 12-07)Page 508
Name of Respondent This Report Is:Date of Report YearlPeriod of Report
Intermountain Gas Company (1) (KAn Original (Mo, Da, Yr)
(2) FiA Resubmission 12/31/2010 End of 2010/Q4
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of accunt or what disposition
of the station and its book cost are contemplated. Designate any compressor units in trnsmission compressor stations installed and put into operation during the year and show in a
footnote each units size and the date the unit was placed in operation.
3. For column (e), include the type of fuel or power, if other than natural gas. 'If two types of fuel or power are used, show separate entres for natural gas and the other fuel or power.
Expenses (except Exenses (except Expenses (except Operational Data Operational Data
depreciation and depreciation and depreciation and Gas for Electrcity for Number of Date of
Line taes)taes)taes)Compressor Compressor Total Compressor Compresors Statiòn
No.Fuel in Dth Station in Hours of Operation Operated atTme Peak
Fuel Power Oter.kWh During Year of Station Peak
(e)(Q (g)(h)(i)ü)(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
~~~,. ~l"~". U,. ~ lel:\1 .... n"7\r"___ i:nOi
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~An Original
(2) A Resubmission
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage project used by respondent
Date of Report
(Mo, Da, Yr)
12131/2010
YearlPeriod of Report
End of 2010/04
(a)
Gas Gas Total
Belonging to Belonging to Amount
R~pondent Oters (Dth)
. (Ot)(Dth)
(b)(c)(d)
Line
No.
Item
STORAGE OPERATIONS (in Dth)
1 Gas Delivere to Storage
2 January
3 February
4 March
5 April
6 May
7 June
8 July
9 August
10 September
11 October
12 November
13' December
14 TOTAL (Total of lines 2 thru 13)
15 Gas Witdrawn from Storage
16 January
17 February
18 March
19 April
20 May
21 June
22 July
23 August
24 September
25 October
26 November
27 December
28 TOTAL (Total of lines 16 thru 27)
-~-~-¡--------~---i I i _I I
I -r---
17,895 17,895
34,650 34;650
72,000 72,000
15,721 15,721
2,09 2,709
1,783 1,783
144,758 144,758
5,989
6,131
7,130
6,631
5,632
3,565
7,058
5,240
6,631
6,203
6,77
6,416
73,399
5,989
6,131
7,130
6,631
5,632
3,565
7,058
5,240
6,631
6,203
6,77
6,416
73,399
~~~~ ~("~M tJ(" ? H ?_Ql:\
Name of Respondent
Intermountain Gas Company
This ~ort Is:
(1) ~ An Original
(2) A Resubmission
Gas Storage Projects
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of Report
End of 2010/04
1. On line 4, enter the total storage capacity certcated by FERC.
2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quanti is converted from Mcfto Dth, provide conversion factor in a footnote.
Line
No.
Item
(a)
Total Amount
(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
Cushion Gas (Including Native Gas)
Total Gas in Reservoir (Total of line 1 and 2)
Certifcated Storage Capaci
Number of Injecton - Withdrawal Wells
Number of ObserVation Wells
Maximum Days' Withdrawal from Storage
Date of Maximum Days' Withdrawal
LNG Terminal Companies (in Dth)
Number ofTanks
Capacit of Tanks
LNG Volume.
Received at "Ship Rail"
Transferred to Tanks
Withdrawn from Tanks
"Boil OW Vaporization Loss
~--~------~I
11,181,834
11,181,834
114,241
1213112010
----=-
i:rcu' i:nDM Mn ? 11 ?_Qi:\Paae 513
Name of Respondent This 'i0rt Is:Date of Report YearlPeriod of ReportIntermountain Gas Company .(1) X An Original (Mo, Da, Yr)
(2) FiA Resubmission 12131/2010 End of 2010/04
Transmission Lines
1. Report below, by state, the total miles of trnsmission lines of each trnsmission system operated by repondent at end of year.
2. Report separately any lines held under a üte other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name. of owner, or cowner,
nature of respondenfs titie, and percent ownership if jointly owned.
3. Report separately any line that was not operated during the past year. Enter in a footnote the details and stte whether the book cost of such a line, or any porton thereof, has been
retired in the books of account or what disposition of the line and its bok costs are contemplate.
4. Report the number of miles of pipe to one decimal point -
Designation (Identification).Total Miles Line of Line or Group of Lines of Pipe No.(a)(b)(c)
1 Transmission Lines
327.002Distrbution and service lines
11,315.003
4 .
5
6
7
8
9
10
.
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96)Cl~",.o .:.. A
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12/31/2010
YearlPeriod of ReportThis Report Is:
(1) (KAn Original
(2) A Resubmission
Transmission System Peak Deliveries
1. Report below the total trnsmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the yeal's end for which this report is submittd. The season's peak normally wil be reached before the due date of this report April 30, which
permits inclusion of the peak information required on this page. Add rows as necessaiy to report all data. Number additional rows 6.01,6.02, etc.
End of 2010/04
Line
No.
Description
Dth of Gas
Delivered to
Interstate Pipelines
(b)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
-1 Date:12/1/2010
2 Volumes of Gas Transported
3 No-Notice Transporttion
4 Other Firm Transporttion
5 Interrptible Transporttion
6 Oter (Describe) (footnote details)
7 TOTAL
8 Volumes of gas Withdrawn form Storage under Storage Contract
9 No-Notice Storage
10 Other Firm Storage
11 Interrptible Storage
12 Other (Describe)(footnote details)
13 TOTAL
14 Other Operational Actvities
15 Gas Withdrawn frm Storage for System Operations
16 Reducton in Line Pack
17 . Other (Describe )(footnote details)
18 TOTAL
19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
20 Dates:12/29/10-12/31/10
21 Volumes of Gas Transported
22 No-Notice Transporttion
23 Oter Firm Transporttion
24 Interrptible Transporttion
25 Other (Descibe) (footnote details)
26 TOTAL
27 Volumes of Gas Withdrawn from Storage under Storage Contrct
28 No-Notice Storage
29 Other Firm Storage
30 Interrptible Storage
31 Öther (Describe) (footnote details)
32 . TOTAL
33 Other Operational Actvities
34 Gas Witdrawn from Storage for System Operations
35 Reducton in Line Pack
36 Other (Describe) (footnote details)
37 TOTAL
¡----I-~¡-------
283,683 283,683
~---r----283,683 283,683
29,833 29,833
-~-------- ---29,833 29,833
~I------
804,699 804,699
-------804,699 804,699
89,499 89,499
r-~--89,499 89,499 .
i:rc(" i:ncM..,. ? H?_ai:\D~,..a i:'fa:
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)IKAn Original (Mo, Da, Yr)
(2)DA Resubmission 12131/2010 End of 2010/04
Auxilary Peaking Facilties
1. Report below auxilary facilites .of the respondent for meeting seasonal peak demands on the respondents system, such as underground storage projects. liquefied petroleum gas
installations. gas liquefacton plants. oil gas sets, etc.
2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted.
For other facilties, report the rated maximum daily delivery capacities.
3. For column (d), include orexclude (as appropriate) the cost of any plant used joinfty wit another facilit on the basis of predominant use, unless the auxilary peaking facilit is a
separate plant as contemplated by general instrcton 12 of the Unifonn System of Accunts.
Maximum Daily Cost of Was Facility
Location of Type of Delivery Capacit Facilit Operated on Day
Line Facilit Facilty of Facilit (in dollars)of Highest
No.Dt Transmission Peak
(a)(b)(c)(d)Delivery?
1 Nampa, Idaho Liquefied natural gas 600,000 14,649.055
2 NW 1/4 Sec. 31
3 T4n R1W.BM
4
5 Plymouth, WA Liquefied natural gas 720,000
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
FERC FORM NO.2 '1,_tlR\
This ~ort Is:
(1) ~An Original
(2) DA Resubmission
Gas Account - Natural Gas
1. The purpose of this schedule is to acunt for the quantity of natural gas received and delivered by the respondent.
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the year to date Dth as reportd in the schedules indicated for the items of receipts and deliveries.
4. Enter in column (d) the respetive quarter's Dt as reported in the schedule indicated for the items of receipts and deliveries.
5. Indicate in a fotnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
6. If the respondent operat tw or more systems which are not interconnected, submit separate pages for this purpose.
7. Indicate by footnote the quantities of gas not subject to Commission regulaton which did not incur FERC regulatory costs by showing (1) the loca distrbution volumes another jurisdictional pipeline delivered to the
local distrbution company porton of the reportng pipeline (2) ite quantities that the reporting pipeline transportd or sold through its local distrbution facilties or intrstate failtis and which the reportng pipeline
received through gathring failties or intrastate facilties, but not through any of the interstate porton of the reportng pipeline, and (3) the gathering line quantities that were not destined for interstatem~rket or that
were not trsported through any interstate porton of the reporting pipeline.
8. Indicate in a fotnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line NO.3 relate.
9. Indicate in a footnote (1) the system supply quantities of gas that are stored by the reportng pipeline, during th reportng year and also reported as sales,transportation and compression volumes by the reportng
pipeline during the same reportng year, (2) the system supply quantities of gas that are stored by the reportng pipeline during the reportng year which the reporting pipeline intends to sell or trnsport in a future
reporting year, and (3) contrt storage quantities.
10. Also indicate the volumes of pipeline production field sales that are included in both the company's 'total sales figure and the company's total transportation figure. Add additonal information as necessar to the
footnotes.
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
12/31/2010
Year/Period of Report
End of 2010/04
(a)
Ref. Page No.
ofFERC Form
Nos. 212-A
(b)
Total Amount of
Dth
Year to Date
(c)
Currnt 3 months
Ended Amount of Dth
Quartrl Only
(d)
Line
!'o.
Item
01 Name of System:
2 GAS RECEIVED
3 Gas Purchases (Accounts 800-805)
4 Gas of Others Received fur Gathering (Account 489.1)
5 Gas of Oters Received for Transmission (Account 489.2)
6 Gas of Others Recived for Distrbution (Account 489.3)
7 Gas of Oters Received for Contrct Storage (Accunt489.4)
8 Exchanged Gas Received from Others (Account 806)
9 Gas Received as Imbalances (Accunt 806)
10 Receipts of Respondents Gas Transported by Others (Accunt 858)
11 Oter Gas Witdrawn from Storage (Explain)
12 Gas Received from Shippers as Compressor Station Fuel
13 Gas Received from Shippers as Lost and Unaccounted for
14 Other Receipts (Specif) (fooinote details)
15 Total Receipts (Total of lines 3 thru 14)
16 GAS DELIVERED
17 Gas Sales (Accounts 480-484)
18 Deliveries of Gas Gathered for Others (Account 489.1)
19 Delivëries of Gas Transported for Others (Accunt 489.2)
20 Deliveries of Gas Distributed for Others (Accunt 489.3)
21 Deliveries of Contract Storage Gas (Account 489.4).
22 Exchange Gas Delivered to Others (Accunt 806)
23 Gas Delivered as Imbalances (Account 806)
24 Deliveries of Gas to Oters for Transportation (Accunt 858)
25 Other Gas Delivered to Storage (Explain)
26 Gas Used for Compressor Station Fuel
27 Other Deliveries (Specif) (footnote details)
28 Total Deliveries (Total of lines 17thru 27)
29 GAS UNACCOUNTED FOR
30 Production System Losses
31 Gathering System Losses
32 T ransrrission System Losses
33 Distrbution System Losses
34 Storage System Losses
35 Other Losses (Specify) (footnote details)
36 Total Unaccunted For (Total of lines 30 thru 35)
37 Total Deliveries & Unaccounted For (Total of lines 28 and 36)
p-~r-~---~r~--
30,579,813
303
305 22,971,142
301
307
328
328 63,194
332
418,571
~~r------54,032,720
31,004,997
303
305 22,971,142
301
307
328
328
332
144,758
509r=~-I--54,120,897
17,485
172,485
54,293,382
FERC FORM NO.2 (REV 12-07)Page 520
Name of Respondent
Intermountain Gas Company
Date of Report
(Mo, Da, Yr)
1213112010
Year/Period of RepoThis ~ort Is:
(1) ~An Original
(2) A Resubmission
Shipper Supplied Gas for the Currnt Ouartr
1. Report (1) shipper supplied gas for the current quarter and gas consumed in pipeline operations, (2) the disposition of any excess, the accunting recognition given to such disposition
and the specific account(s) charged or credited, and (3) the source of gas used to meet any deficiency, the accunting renition given to the gas used to meet the deficiency, including
the accounting basis of the gas and the specific accun~s) charged or credited. Also, indicate in a footnote the basis for valuing the gas.
2. On lines 1 through 4 report only the dekatherms of gas provided by shippers under tari term and conditons for trnsporttion service and the use of that gas for
compressor fuel, other operational purposes and lost and unaccunted for.
3. On line 5 report the dekatherms and dollar value of the excess or deficiency in shipper supplied gas.
4. On lines 8 through 19 report the dekatherms, the dollar amount and the account(s) credited for the dispositins of gas listed in column (a).
5. On lines 23 through 34 report the dekatherms, the dollar amount and the accoun~s) debited for the sourcs of gas reported in column (a).
Item Month 1 Month 1
End of 2010/04
Month 1 Month 1
Line
No.Dt Amount
(b)(c)
Account
Debited
(d)
Accunt
Credited
(e)
(a)
1 Shipper Supplied Gas (Lines 12 and 13 page 520)
2 Less gas used in compressors
3 Less gas used for other operation purposes (footnote)
4 Less gas lost and unacc4nted for
5 Net excess or (deficiency)
6
7 Disposition of excess gas: .
8 Gas sold to others
9 Gas used to meet imbalances
10 Gas added to system gas
11 Gas returned to shippers
12 Oter (list)
13
14
15
16
17
18
19
20 Total disposition of excess gas
21
22 Gas acquired to meet deficiency:
23 System gas
24 Purcased gas
25 Other (list)
26
27
28
29
30
31
32
33
34
35 Total acquired to meet deficiency
r-- -- - ----- ---- - --
FERC FORM NO. 2/3Q (NEW 12-07)Pace 521
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 12131/2010 2010/94
System Maps
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production,
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilties operated
by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental facilties.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
ü) Location of products extraction plants, stabilzation plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilties leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger then this report. Bind the maps to the report"
I FERC FORM NO.2 (REV. 12-96) 522.1
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