2013Annual Report.pdf

THIS FILING IS
Item 1: E] An lnitial (Original) OR tr Resubmission No. _
Submission
Form 2 Approved
OMB No.1902-0028
(Expires 1013112014)
Form 3-Q Approved
OMB No.1902-0205
(Expires 0513112014)
q ,\,EF-F
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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 confideritial nature.
lwo
FERC FINANCIAL REPORT
FERC FORM No. 2= Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
KlafXW
NO@@(M/E
Exact Legal Name of Respondent (Company)
lntermountain Gas Company
Year/Period of Report
End of 20131Q4
FERC FORM No.2/3Q (02-04)
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QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS GOMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent
lntsrmountaln Gas Company
Year/Perlod of Report
End of 2013/Q4
03 Prevlous Name and Dato of Changa (lf name changed duilng year)
04 Address of Prlncipal Office at End
555 S Cole Rd, Boise, lD 83709
of Year (Street, City, State, Zip Code)
05 Name of Contact Person
Mark Chiles
06 Tltle of Contact Person
Vlce Presldent, Controller, Asst. Sec/Tr
07 Address of Contact Person (Street, Clty,. Stat€, Zlp Code)
555 S Cole Rd, Boise, lD 83709
08 Telephone of Contact Person, lncluding Area Code
208-377-6124
This Report ls:
(1) [lAn orisinal
(2') !A Resubmisslon
10 Date of Report
(Mo, Da, Yr)
1U3112013
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned offlcer certifles thal
I have examined thls report and to the best of my knowledge, lnformation, and belief all statements of fact contained ln thls report are correct
statements of the business affalrs of the respondent and the financial statements, and other flnancial lnformatlon contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name
Mark Chiles
'12 Title
Vice President, Controller, Asst. SedTr
13 Signature YUl,r _(Le t- p,"*.,
14 Date Signed;;.-= - 9-te-rat4
Title 18, U.S.C. 1001, makes it a crime for any person knowlngly and willingly to make to any Agenry or Department of the United States any
false, fictitlous or fraudulent statoments as to any matter withln its jurisdictlon.
FERC FORM NO.2/3Q (02-04)Page 1
Thls page intentionally left blank.
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) []Rn originat(2) l--lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
1A31t2013
YeailPenoo ot Kepor
End of 2013/Q4
Llst 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."
Line
No.
Title of Schedule
(a)
Reference
Page No.
(b)
Date Revlsed
(c)
Remarts
(d)
GENERAL CoRPORATE lNFoRMATlotl ANo FINANCIAL STATEMENTS
1 Genenal lnformation 101
2 Gontolover Respondot 102
3 Corponations Controlled by R$pondent 103
4 Searity Holden and Voting Porers 107
5 lmportant Changss Durlng he Year 108
6 Comparatlvo Balance Sheet 't 10-1 13
7 Statement of lncome for the Year 114-116
8 Statementof Accumulated Comprehensfue lncome and Hedglng Actlvltles 117
I Statement of Retalned Eamings for the Year 1 18-1't I
10 Statemenb of Cash Flows 120-121
11 Notes io Flnanclal Statements 't22
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debiis)
12 Summary of Utllity Plant and Accumulated Provislons for Depreclaton, Amorllzatlon, and Depletlon 200-201
13 Gas Plant in Servico 204-209
't4 Gas Property and Capaclty Leased from Others 212
15 Gas Property and Capaclty Leased to Others 213
16 Gas Phnt Held for Future Use 214
17 Conslruction Work ln Progress-Gas 216
18 Non-Tnadlffonal Rate Treatrnent Afforded New Prolects 217
19 General Descriptlon of Construction Overhead Procedure 218
20 Accumulated Provision for Depreciaton of Gas Utility Plant 219
21 Gas Stored 220
22 lnvestments 222-223
23 lnveslments ln Subsidlary Companles 224-225
24 Prepayments 230
25 Extnaordlnary Property Losses 230
2d Unrecovered Plant and Regulatory Sfudy Costs 230
27 Olher Regulatory Assels 232
28 Mlscellaneous Defened Deblts 233
29 Accumulated Defened lncome Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Llabllltes and other Credlls)
30 CaplhlStock 250-251
31 Capital Stock Subscribed, Capital Stock Liabllity for Conversion, Premium on Capital Stock, and
lnstallmenb Recelved on Capltal Stock 252
32 Other PaldJn Capital 253
33 Dlscount on Capltal Stock 254
34 Capital Stock Expense 254
35 Securltles lssued orAssumed and Securltles Refunded or Retked Durlng the Year 255
36 Long-Term Debt 256-257
37 Unamortlzed Debt Expense, Premlum, and Dlscount on Long-Term Debt 268.259
FERC FORM NO.2 (REV 12-07)Page 2
Llst of SchEdules (Natural Gas Company) (contlnued)
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."
Llne
No.
Tltle of Schedule
(a)
Reference
Page No.
(b)
Date Revlsed
(c)
Remarks
(d)
38 Unamorllzed Loss and Galn on Reaqulred Debt 260
39 Reconclllation of Reported Net lncome wlth Taxable lncome for Fedsral lncome Taxes 261
40 Taxes Accrued, Prepaid, and Charged Durlng Year 262-263
41 Mlscellaneous Cunent and Accrued Llabllltles 268
42 Other Defened Credlts 269
43 Accumulated Dsferred lncome Taxes-Other Property 274-275
44 Accumuhted Defened lnmme Taxes-Other 276-277
45 Other Regulatory Llablllties 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly Quantity & Revenue Data by Rate &hedule 299
47 Gas Openatlng Revenues 300-301
48 Revenues lrom Transportatlon of Gas of 0lhers Through Gathering Facillties 302-303
49 Revenues hom Transportatlon of Gas of Others Through Transmission Facllltles 304-305
50 Revenues from Storage Gas of Olhers 306-307
51 Other Gas Revenues 308
52 Dlscounted Rate Servlces and Negotated Rate Services 313
53 Gas Operation and Malnlenance Expenses 317-325
54 Exchange and lmbalance TransacUons 328
55 Gas Used in Utility Operatlons 331
56 Transmlsslon and Compresslon of Gas by Others 332
57 Olher Gas Supply Expenses 334
58 Miscallaneous General Expenses-Gas 335
59 Depreciatlon, Depletion, and Amortizatlon of Gas Plant '336-338
60 Partlculars Conceming Certain lncome Deduction and lnterest Charges Acounts 340
COMMON SECTION
61 Regulatory Commission Expenses 350-351
62 Employee Penslons and Benelits (Account 926)352
63 DlstrlbuUon of Salaries and Wages 354-355
64 Charges for Outside Professional and Other Consultative Services 357
65 Transactlons wih Assoclated (Afflllated) Companies 358
GAS PLANT STATISTICAL DATA
66 Compressor Stations 508-509
67 Gas Storage Projects s12-513
68 Transmisslon Llnes 514
69 Transmisslon System Peak Dellverles 518
70 Auxillary Peaklng Fadlities 51S
71 Gas Account-Natural Gas 520
72 Shipper Supplied Gas for the Cunent Quarter 521
73 System Map 522
74 Footnote Reference 551
75 Footnote Text 552
7A Stockholde/s Reports (check approprlate box)
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Four copies will be submitted
No annual report to stockholders ls prepared
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Orlgtnat
(2J llA Resubmlssion
Date of Reoort(Mo, Da, Yi)
12t3',U2013
Year/Period of
End of 2013/Q4 I
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tFERC FORM NO. 2 (REV t2-07)Page 3
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Name of Respondent
lntermountaln Gas Company
tnts KeDon ts;(1) fiRn orlslnat(2) l--lA Resubmlsslon
uale 0I KeDon(Mo, Da, Yi)
12t3112013
Yea/Peflod of Repoi
End of 2013/Q4
General lnformatlon
where any other corporate books of account are kept, lf difierent from that where the general corporate books are kept,
Mark Chlles
Vice Presldent, Controller, Asst. Seoretary, Asst, Treasur€r
lnmrporated, state that fact and glve the type of opanlzallon and the date oqanlzed.
State of ldaho - October 12, 1950
lhe authority by whlch lhe recetvershlp or trusteeshlp was created, and (d) date when possesslon by recelver or lrustee ceased.
N/A
4. State lhe classes of utllty and other servlcts furnlshed by respondent durlng the year ln each State ln whlch the respondent operated.
The respondent ls a publlc utillty dedlcated to provldlng high quality service through purchase, distributlon, transportation and sale of natural gas to
residentlal, commercial and industrlal customers thmugh out Southern ldaho.
i, Have you engaged as lhe princlpal accountant to audit your fnanclal statements an accountant who ls not the princlpal accountant tor your previous yea/s certllled financlal
statements?
(1) [ Yes... Enter the date when such independent accountant was initlally engaged:
(2) El No
FERC FORM NO.2 (12-s6)Page 101
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. lf control is in a holding
company organizatlon, 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. ln column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "1" for indirect, or a "J" for joint control.
Company Name
(a)
Prairie lntermountain Energy Holding (PIEH), LLC
MDU Energy Capltal, LLC (MDUED)
MDU Resources Group, lnc. (MDUR)
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SRn originat
Year/Period of Report
End of 2013/Q4
Date of Reoort(Mo, Da, Yi)
1213112013 T
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(2). nA Resubmission
FERC FORM NO.2 (12-e6)Page 102
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Name of Respondent
lntermountain Gas Company
lhls KeDon ls:(1) fien orlginal(2) l-lA Resubmlsslon
uate or Keoon(Mo, Da, Yi)
't2t31t2013
Year/Period of Report
End of 2013/Q4
Corporatlons Controlled by Respondent
1. Report below the names of all corporaiions, business lrusts, and similar organizalions, controlled directly or indirectly by
respondent at any time during the year. lf control ceased prior to end of year, glve particulais (details) in a footnote.
2. lf control was by other means than a direct holding of voting rights, state ln a footnote the manner in which control was held,
naming any intermediaries involved,
3. lf control was held jointly with one or more other lnterests, Btate the fact ln a footnote and name the other interEsts.
4. ln column (b) deslgnate type of control of the respondent as "D" for direct, an "1" for indirect, or a "J" for jolnt control.
DEFINITIONS
't. 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. lndirect control is that which is exercised by the interposition of an intermediary that exercises direct control,
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning.of the definition of control in
the Uniform System of Accounts, regardless of the relative voting rights of oach party.
Line
No.
Name of Cornpany Controlled
(a)
Type of Control
(b)
Kind of Business
(c)
Percent Voting
Stock Owned
(d)
Footnote
Reference
(e)
1 NA Not used
2
3
4
5
6
7
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'16
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25
26
27
28
29
30
FERC FORM NO.2 (12-96)Page 103
Securlty Holders and Voting Powers
1. Give the names and addresses of the 10 security holders of the respgndent 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. lf any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. lf 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 llst of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of oflicers and directors included in such list of 10 security holders.
2. ll any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. lf any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish.details concerning any options, warrants, or rights outstanding at the end of the year for others lo 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 assels any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
1. Give date of the latest closing of the stock
book prior to end of year, and, ln a footnote, state
the purpose of such closing:
2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors.of the
respondent and number of such votes cast by proxy.
Total:
By Proxy:
Give the date and place of
such meeting:
Line
No.
Name (Title) and Address of
Security Holder
(a'l
VOTING SECURITIES
4, Number of votes as of (date):
Total Votes
(b)
Common Stock
(c)
Preferred Stock
1d)
Other
(e)
R TOTAL votes of all voting securitles 1,513,06(1,513,06C
6 TOTAL number of security holders 1 1
7 TOTAL votes of securlty holders llsted below 1,513,06(1,513,06C
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17
18
19
20
Name of Respondent
Intermountain Gas Company
This Reoort ls:(1) []An orisinal(2) [-lA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t31t2013 t
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IFERC FORM NO.2 ({2-e6)Page 107
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1_
2.
3.
4.
5.
b.
7.
8.
9.
10.
11.
12.
13.
None
NA
None
None
None
None
None
Not significant
None
NA
Revenue increased $10.3M or 4.15% due to purchased gas adjustment
None
NA
Name of Respondent
lntermountain Gas Company
This Repofi is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
1213112013
Year/Period of Report
2013tQ4
lmportant Chanqes Durinq the Quarter/Year
Give details 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. lf 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. lf the franchise rights were acquired without the payment of consideration, state that fact. ts
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other compinies: Give names of companies
involved, pariiculars concerning the transactions, name of the Commission'authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. lmportant leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.
5. lmportant extension or reduction of transmission or distribution system; State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required, State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreeinent or obligation, including
ordinary commercial paper maturing on demand or not later than one year afier date of issue: State on betialf of whom the obligation was
assumedandamountoftheobligation. CiteCommissionauthorizationif anywasrequired.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9, State briefly the status of any materially important legal proceedings pending at the end of the year, and'the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such persoh had a
material interest.
'l 1. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification, State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occuned during
the reporting period.
13. ln the event that the respondent participates in a cash management program(s) and its proprietary c-apital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 3O percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
FERC FORM NO. 2 (12-96)1 08.1
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Name of Respondent
lntermountain Gas Company
This Report ls:(1) ElAn Original(2) [lA Resubmission
Date of Report(Mo, Da, Yr)
12t3112013
Year/Period of Report
End of 2b13lQ4
Comparative Balance Sheet (Assets and Other Debits)
Ltne
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarterffear Balance
(c)
Prior Year
End Balance
't2t31
(d)
1 UTILITY PLANT
2 Utility Plant (1 01 -1 06, 1 14)200-201 502,'t55,629 482,940.302
3 Construction Work in Progress (107)200-201 23,989,384 20,734,063
4 TOTAL Utiliiy Plant (Total of lines 2 and 3)200-201 526,145,013 503,674,365
5 (Less) Accum. Provision for Depr., Amort., Depl. (108, 111,115)283,934,849 274,267,829
6 Net Utility Plant (Total of line 4 less 5)242,210,164 229,406,536
7 Nuclear Fuel (120.1 thru 120.4, and 120.6)0 0
8 (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)0 0
9 Nuclear Fuel (Total of line 7 less 8)0 0
0 Net Utility Plant (fotal of lines 6 and 9)242,2',t0,164 229,406,536
1 Utility Plant Adjustments (1 '16)122 0 0
2 Gas Stored-Base Gas (117.1)220 0 0
3 System Balancing Gas (117.2)220 0 0
4 Gas Stored in Reservoirs and Pipelines-Noncurrent (1'17.3)220 0 0
5 Gas Owed to System Gas (1 17.4)220 0 0
OTHER PROPER.TY AND INVESTMENTS
17 Nonutility Property (121)2,115 2,830
18 (Less) Accum. Provision for Depreciation and Amortization (122)2,115 2,830
19 lnvestments in Associated Companies (123)222-223 0 0
20 lnvestments in Subsidiary Companies (123.1)224-225 0 0
21 (Fo1 Cost of Account 1 23.1 See Footnote Page 224, line 4O)
22 Noncurieint Portion of Allowances 0 0
23 Other lnvestments (1 24)222-223 17,120 0
24 Sinking Funds (125)0 0
25 Depreciation Fund (126)0 0
zo Amortization Fund - Federal (127)0 0
27 Other Special Funds (128)0 0
28 Lohg-Term Portion of Derivative Assets (175)0 0
29 Long-Term Portion of Derivative Assets - Hedges (176)0 0
30 TOTAL Other Property and lnvestments (Total of lines 17-20,22-29)17,120 0
31 CURRENT AND ACCRUED ASSETS
32 Cash (13"1)0 0
33 Special Deposits (132-1 34)0 0
34 Working Funds (135)2,0s0 2,050
35 Temporary Cash lnvestments (136)222-223 772,968 557.478
36 Notes Receivable (141)0 0
37 Customer Accounts Receivable (142)21,775,377 976,263
38 Other Accounts Receivable (1 43)583,695 36,812
39 (Less) Accum. Provision for Uncollectible Accounts . Credit (144)443,789 228,592
40 Notes Receivable from Associated Companies (145)0 0
41 Accounts Receivable from Associated Companies (145)371,028 336,1 87
42 Fuel Stock ('151)0 0
43 Fuel Stock Expenses Undistributed (152)0 0
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tFERC FORM NO. 2 (REV 06.04)Page 110
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Name of Respondent
lntermountain Gas Company
This Report Is:(1) EAn orisinal(2) l-lA Resubmission
Date of ReDort(Mo, Da, Yi)
12t3'12013
Year/Period of Report
End of !01 3/Qz!
Comparative Balance Sheet (Assets and Other Debits)(contlnued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarter/Year Balance
(c)
Prior Year
End Balance
12t31
(d)
44 Residuals (EIec) and Extracted Products (Gas) (153)0 0
45 Plant Materials and Operating Supplies (154)2,546,823 2,1 83,970
46 Merchandise (155)0 0
47 Other Materials and Supplies (156)0 0
48 Nuclear Materials Held for Sale (157)0 0
49 Allowances (158.1 and 158,2)0 0
50 (Less) Noncurrent Portion of Allowances 0 0
51 Stores Expense Undistributed (1 63)0 0
52 Gas Stored Underground-Current ('l 64.1)220 206,934 0
53 Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)220 4,886,538 4,693.788
54 Prepayments (165)230 737,402 593,'t70
55 Advances for Gas ('166 thru 167)0 0
56 lnterest and Dividends Receivable ('171)0 0
57 Rents Receivable (172\0 0
58 Accrued Utility Revenues (173)25,464,326 22,969,463
59 Miscellaneous Cunent and Accrued Assets (174)0 0
60 Derivative lnstrument Assets (1 75)0 0
6'l (Less) Long-Term Portion of Derivative lnstrument Assets (175)0 0
62 Derivative lnstrument Assets - Hedges (176)0 0
63 (Less) Long-Term Portion of Derivative lnstrument Assests - Hedges (176)0 0
64 TOTAL Cunent and Accrued Assets (Total of lines 32 thru 63)56,903,352 32,1 20,589
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)270,202 85,291
67 Extraordinary Property Losses (1 82.1)230 0 0
68 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
59 Other Regulatory Assets ('182.3)232 8,853,375 15,525,896
70 Preliminary Survey and lnvestigation Charges (Electric)(1 83)0 0
71 Preliminary Survey and lnvestigation Charges (Gas)(183.1 and 183.2)0 0
72 Clearing Accounts (1 84)0 0
73 Temporary Facilities ('1 85)0 0
74 Miscellaneous Deferred Debits (1 86)233 1,973,705 999,083
75 Deferred Losses from Disposition of Utility Plant (187)0 0
76 Research, Development, and Demonstration Expend. (188)0 0
77 Unamortized Loss on Reacquired Debt (189)340,457 412,673
78 Accumulated Defened lncome Taxes (190)234-235 76,657 0
79 Unrecovered Purchased Gas Costs (191)( 15,229,983)( 15,437,51 6)
80 TOTAL Deferred Debits (total of lines 66 thru 79)( 3,715,s87)1,585,427
81 TOTAL Assets and Other Debits (rotal of lines 10-15,30,64,and 80)295,415,049 263,112,552
FERC FORM NO.2 (REV 06-04)Page 1'11
Name of Respondent
lntermountain Gas Company
This Report ls:(1) E]An Orisinal(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112013
Year/Period of Repor
End of 2013/Q4
Comparative Balance Sheet (Liabilities and Other Credits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarterl/ear
Balance
Prior Year
End Balance
12131
(d)
I PROPRlETARY CAPITAL
2 Common Stock lssued (201)250-251 1 ,5'13,060 1 ,513,060
3 Preferred Stock lssued (204)250-251 0 0
4 Capital Stock S ubscribed (202, 205)252 0 0
5 Stock Liability for Conversion (203,206)252 0 0
o Premium on Capital Stock (207)252 18,702,084 18,702,084
7 Other Paid-ln Capital (208-211)253 1 83,541 183,541
I Installments Received on Capital Stock (212)252 0 0
9 (Less) Discount on Capital Stock (2'13)254 0 0
10 (Less) Capital Stock Expense (214)2s4 1,077,741 1,077,741
1',!Retained Earnings (215, 21 5.1, 216)118-119 74,847,788 70,897,941
12 Unappropriated Undistributed Subsidiary Earnings (216.1)1 1 8-1 't9 0 0
13 (Less) Reacquired Capital Stock (217)250-251 0 0
14 Accumulated Other Comprehensive lncome (2'19)117 0 0
15 TOTAL Proprietary Capital Clotal of lines 2 thru 14)94,168,732 90,218,885
16 LONG TERM DEBT
17 Bonds (221)256-257 76,363,638 31,636,365
18 (Less) Reacquired Bonds (222)256-257 0 0
19 Advances from Associated Companies (223)256-257 0 0
20 Other Long-Term Debl (224)256-257 3,000,000 0
21 Unamortized Premium on Long-Term Debt (225)258-259 0 0
22 (Less) Unamortized Discount on Long-Term Debt-Dr (226)258-259 0 0
23 (Less) Current Portion of Long-Term Debt 5,272,727 5,272,727
24 I TOTAL Long-Term Debt (Total of lines 17 thru 23)74,090,911 .26,353,638
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases-Noncurent (227)0 0
27 Accumulated Provision for Property lnsurance (228.1)0 0
28 Accumulated Provision for lnjuries and Damages (228.2)61,000 91,000
29 Accumulated Provision for Pensions and Benefits (228.3)0 10,499,950
30 Accumulated Miscellaneous Operating Provisions (228.4)0 0
31 Accumulated Provision for Rate Refunds (229)0 0
Page 112
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Name of Respondent
lntermountain Gas Company
This Report ls:(1) ElAn original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
12131t2013
Year/Period of Repod
End of 2013/Q4
Comparative Balance Sheet (Liabilities and Other Credlts)(continued)
Llne
No.
Title of Account
(a)
Reference
Page Number
. (b)
Current Year
End of
QuarterfYear
Balance
Prior Year
End Balance
1A31
(d)
32 Long-Term Portion of Derivative lnstrument Llabilities 0 0
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
34 Asset Retirement Obligations (230)0 0
35 TOTAL Other Noncurrent Liabilities fiotal of lines 26 thru 34)61,000 10,590,950
Jb CURRENT AND ACGRUED LIABILITIES
37 Current Poriion of Long-Term Debt 5,272,727 5,272,727
38 Notes Payable (231)0 26,200,000
39 Accounts Payable (232)36,1 53,1 84 35,283,558
40 Notes Payable to Associated Companles (233)0 0
41 Accounis Payable to Associated Companies (234)1,227,378 1,092,992
42 Customer Deposits (235)1,048,203 '1,171,904
43 Taxes Accrued (236)262-263 10,125,297 5,042,228
44 lnterest Accrued (237)891 ,161 649,125
45 Dividends Declared (238)2,670,000 0
46 Matured Long-Term Debt (239),0 0
47 Matured lnterest (240)0 0
48 Tax Collections Payable (241)29,611 35,053
49 Miscellaneous Current and Accrued Liabllities (242)268 4,048,270 3,187,001
50 Obligaticins Under Capital Leases-Current (243)0 0
5'l Derivative lnstrument Liabilities (244)0 0
52 (Less) Long-Term Po(ion of Derivative lnstrument Liabilities n 0
EI Derivative lnstrument Liabilities - Hedges (245)0 0
54 (Less) Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
55 TOTAL Current and Accrued Liabilities fl'otal of lines 37 thru 54)61,465,831 77,934,588
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)7,017,165 7,068,570
58 Accumulated Defened lnvestment Tax Credits (255)4,862,386 4,958,380
59 Deferred Gains from Disposition of Utiliiy Plant (256)0 0
60 Other Deferred Credits (253)269 8,962,482 2,657,270
6t Other Regulatory Liabilities (254)278 5,746,2s7 7,549,998
62 Unamortized Gain on Reacquirod Debt (257)260 0 0
63 Accumulated Defened lncome Taxes - Accelerated Amorlization (281)0 0
64 Accumulated Deferred Income Taxes - Other Property (282)50,576,485 35,462,618
65 Accumulated Deferred lncome Taxes - Other (283)( 11,536,201)307,655
ob TOTAL Deferred Credits (Totat df lines 57 thru 65)65,628,574 58,004,491
67 TOTAL Liabilities and Other Credits (Iotal of lines 15,24,35,55,and 66)295,415,049 263,112,552
FERC FORM NO. 2 (REV 06-04)Page 1'|.3
Name of Respondent
lntermountain Gas Company
This Report ls:(1) [An original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
't2t31t20't3
YearlPeriod of Reporl
End of 2013/Q4
Statement of lncome
lQuarterly
I t. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for lhe prior year.
lother utility function ior the cunent year quarter.
lother utility function for the prior year quarler,
J4. lf additional columns are needed place them in a footnote.
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15. Do not report fourth quarter data in columns (e) and (D
16. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. lnclude these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 1 0 and 1 1 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407 .1 and 407 .2.
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations conceming unsettled rate proceedings where a contingency exists such that refunds of a material'amount may need to be made to the utilitys
customers or which may result in material refund to the utlllty with respect to power or gas purchases. State for each year effecled the gross revenues or costs to which the
respect to powet or gas purchases.
recelved or costs incuned for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
1 2. lf any notes appearing in the reporl to stokholders are applicable to the Statement of lncome, such notes may be included at page 1 22.
1 3. Enter on page 122 a concise explanation of only those changes in accounling mehods made during the year which had an effect on net income, including the basis of
allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
1 4. Explaln in a footnote if the previous year's/quarteds figures are different from that reported in prior reports.
Title.of Account
Line (a)
No.
Reference .
Page
Number
(b)
Total
CunenlYear to
Date Balance
for Quarterffear
(c)
Total
Prior Year to Date
Balanco
. for Quarter/Year
(d)
Currenl Three
Months Ended
Quarlerly 0nly
No Fourth Quarler
G)
Prior'llrEe
Months Ended
Ouarlerly 0nly
No Fourth Ouarter
(0
1 JTILTTY OPEMTING INCOME
2 3as Operating Revenues (400)30G301 280,610,252 242,795,022 u
e )perating Expenses
4 Operation Expenses (401 )317-325 223,n5,58t 't95,2s9,709 0
5 Maintenance Expenses (402)317-325 3,972,82.3,918,n6 0
6 Deprecialion Expense (403)33&338 15,21 6,54r 14,475,4n n 0
Deprecialion Expense for Asset Retirement Costs (403.1)336-338 0 0
I Amorlizallon and Dspletion of Utility Plant (4011-405)336-338 200,18i 1 18,539 0
I Amortization of Utility Plant Acu. Adjustrnent (406)33&338 0 0
'10 Amorl. of Prop. Losses, Unrecovered Plant ad Reg. SMy Costs (407.1)0 0
11 Amortization of Conversion Expenses (407.2)0 0
12 Regulatory Debits (407.3)0 0
13 (Less) Regulatory Credits (407,4)0 0
14 Taxes Other than lncome Taxes (408.1)262-263 1 1,586,59{10,'1M,681 0
15 lncome Taxes-Federal (409. I )%2-263 4,303,86;( 1,037,941)0
16 lncome Taxes-Other (409. 1)282-263 1,105,86'379,515 0
't7 Provision of Defered lncome Taxes (410.1)2U-235 8,658,99 10,u5,472 0
18 (Less) Provislon for Defened lncomE Taxes-Credll (41 1.,l)23+235 5,298,721 4,593,036 0
19 lnvestment Tax Credit Adjustrnent-Net (41 1.4)95,995 1 19,392 0
20 (Less) Gains ftom Dispmition of Utility Plant (411.6)0 0
2'l Losses from Disposilion ofUtility Plant (411.7)0 0
22 (Less) Gains from Disposition ofAllowances (411.8)0 0
23 Losses from Dlsposition ofAllowances (4.l 1,9)0 0
24 Accretlon Expense (41 1.'l 0)0 U
25 TOTAL Utlity Operating Expenses (Total oflines 4 thru 24)263.425.73 229.090.007 0
26 Net Ulility Operating lncome ffotal of lines 2 less 25) (Carry fonvard to page 1 16,
ne 27)17,184,52 I 3,705,015 0
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinat
(2) .[-lA Resubmission
UAIE OT KEDON
(Mo, Da, Yi)
12J31t2013
Year/Period of Report
End of 2013/Q4
Statement of lncome
Line
No.
Elec. Utility
Current
Year to Date
(in dollars)
(s)
Elec. Utility
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Cunent
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Date
(in dollars)
(i)
Other Utility
Current
. Year lo Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
0)
2 0 0 260,610,252 242.795,0U 0 0
4 0 0 n3,n5,586 19s,259,709 0 0
5 0 0 3,972,827 3,918,226 0 0
6 0 0 1s,216,s40 14,475,420 0 0
7 0 0 0 0 0 0
8 0 0 200,183 118,539 0 0
I 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 11,s86,s96 10,104,681 0 0
15 0 0 4,303,867 1,037,941)0 0
16 0 0 '1,10s,862 379,545 0 0
17 0 0 8,6s8,991 10,34s,472 0 0
18 0 0 5.298,726 4,593,036 0 0
19 0 0 95,995)1 19,392 0 0
20 0 0 0 0 0 0
2'.1 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 0 263,42s,731 229,0S0,007 0 0
zo 0 0 17,184,521 13,705,015 0 0
FERC FORM NO. 2 (REV 06-04)Page 115
Statement of lncome(continued)
Line
No.
Title ofAccount Rebrence
Page
Number
(a)
o)
Tohl Total
CunentYearlo PriorYearbDateDateBdam Bdance
br ouarlerffear for Quarterffear
G) (d)
CunentThree
Mon$s Ended
Ouarledy Only
M Fourlh Quadar
G)
Prior Three
lvlonths Ended
Quadaly Ooly
l\lo Fourh Quarter
0
27 Net Utility Operaling lncorc (Canied fonrad from page I 14)17,1M,52'13,705,0'15 0
28 )T}IER INCOME AND DEDUCTIONS
29 )ther lncoms
30 Nonutility Operating Inconr
31 Revenues form Merchandising, Jobbing and Conbact Work (415)0
32 (Less) Cosb and Expanse of lr,lerchandising, Job & Contrrct Work (416)0 0
33 Revenues tom ltlonutility Operatlons (417)2g 414 0
34 (Less) Expenses of Nonu0lity Opemtions (417.1)0 0
35 Nonoperating Rental lncome (418)0 0
36 Equity in Ernings of Subldiay Companies (418.1)1'19 0 0
37 lnterest and Dividend lncore (41 9)0 0
38 AllowancE for Olher Funds Used During Construction (19.1)723,9s9 0
3S Miscellaneous Nonoperating lnc,ome (421)3s,02 34,848 0
40 Gain on Disposllion of Properiy (421.1)0 0
41 TOTAL Other Income fiotal of llnes 31 hru 40)35,30 759,D1 0
42 )her lncome Deductions
43 Loss on Dispsltion of Property (42'1.2)0 0 0
44 Miscellanaous Amortization (425)0 0
45 Donalions (426.1)340 173,59r 2s4,256 0 0
46 Llfe lnsurance (426.2)0 0
47 Penalties (426.3)s00 0 0
48 Expenditures for Certain Clvic, Political and Related Activilies (426.4)72,U 111,157 0 0
49 Oher Doduclions (4m.5)1,731 5,n5 0 0
50 TOTAL Other lncorne Deductions fiotal of lin6s 13 hru 49)340 251,17t 371,'t88 0 0
51 axes Appllc. to Oher lncorB and Deductions
52 Taxes Olhar than lncome Taxes (408.2)262-m3 0 0
53 lncome Tues-Fedaal (409.2)262-263 ffi,248 1n,075 0 0
54 lnconn Taxes-Other (,109.2)262-263 15,974 31,470 0 0
55 Provlslon br Defened lncome Taxes (410,2)234.235 0 0
56 (Less) Provislon for Defered lncome Taxes-Credit (41 1.2)23+235 0 0 0
57 lnveslment Tax Crcdit Adjustrnents-Net (41 'l.5)0 0 0
58 (Less) lnvestmentTa( Credits (420)0 0
59 TOTAL Taes on OthEr lrrome and Deductions (Iotal of lines 52-58)82,2n 9s,600 0
60 Net Other lncome and Deductons ftotal of llnes 41, 50, 59)( 133,646 292,433 0
6'l ITEREST CMRGES
62 lnterast on Long-Torm D6bt (427)3,036,411 e689,781 0
53 Armrlizaton of Debt Disc. and Expense (428)25&259 121,94.128,094 0
64 Amortkation of Loss on Reacquhed Debt (428.1)72,21t 72,216 0
65 (Less) Amortization of Premium on Debt4redit (429)25&259 0 0
66 (Less) Amorlization ofGdn on Reaquired Debt-Cradlt (429.1)0 0
67 lntelBst on Dsbt to Associaled Companies (430)340 0 0
68 Other lnterest Expense (4ll)340 67,84i 85,963 0
69 (Less) Allowance for Bonowed Funds Used Durlng Conskuction-Credit (432)487,50,394,303 0
70 Nel lnterost Chaqes flotal of lines 62 hru 69)e8r8,e1:2,581.751 0
71 lncome Bsbro Ext erdinary ltems (Iotalof lines 27,60 and 70)14231,96 1 1,41 5,697 0
72 XTRAORDIMRY TIEMS
73 Extraodinary lncome (434)0 0
74 (Less) Extraodlnary Deductions (tli5)0 0
75 Net Exfaordlmry ltems flolal of lirc 73 bss line 74)0 0
76 lncome TarEs-Federd and Olher (,O9,3)262-263 0 0
77 Extraordinary ltems aner Taxes flotal of line 75 less line 76)0 0
78 Net lncome (Iotal of lines 71 and I/)14,231,96 1 1,415,697 0
Name of Respondent
lntermountain Gas Company
ThiS
(1)
(2)
ls:
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
't2131t2013
Year/Period of Report
End of 2013/Q4 T
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TFERC FORM NO. 2 (REV 06-04)Page 116
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1, Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive lncome items, on a net-of-tax basis, where approprlate.
2. Report ln columns (0 and (g) the amounts of other categories of other cash flour hedges.
3. For each category of hedges that have been accounted for as "fairvalue hedges", report the accounts affected and the related amounts ln a footnote.
Item
(a)
Unreallzed Gains
and Losses on
avallabl+for-sale
securitles
(b)
Mlnimum Pension
llabllilty AdJustnent
(net amount)
(c)
Forelgn Currency
Hedges
(d)
Other
Adjustnenb
(e)
Balance of Acount 219 at Beglnnlng of Precedlng
Year
Precedlng Quarterffear to Date Reclasstlicallons
from Account 219 to Net lncome
Precedlng Quarterfiear to Date Changes in Falr
Value
Total (llnes 2 and 3)
Balance ol Amount 219 at Beglnnlng of Cunent Year
Cunenl Quarterffear to Date Reclassifications from
Account 2'19 to Net lncome
Cunent Quarterffear to Date Changes ln Falr Value
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn Orlginat(2) n A Resubmission
uate ot Kepon
(Mo, Da, Yi)
1213112013
YeailHenoo or Kepon
End of 2013/Q4 t
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TFERC FORM NO. 2 (NEW 06-02)Page 117
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) 5]en original
(2) ;-1A Resubmission
uate ol KeDon(Mo, Da, Yi)
12t3',v2013
Year/Period of Report
End of 2d13/o4
Sfatemenf of Accumulated Comorehenslve lncome and Hedoino Activitieslcontinuedl
Line
No.
Other Cash Flow Hadges
lnterest Rate Swaps
(f)
Other Cash Flow Hedges
(lnsert Category)
(s)
Totals for each
category of
Items recorded in
Account 219
(h)
Net Income
(Carled Fonruard
from Page 1 '16,
Llne 78)
(i)
Total
Comprehenslve
Income
0)
1
2
,4
b
7
1
lr=*. F.RM No. 2 (NEW 06-02)Page 117a
Name of Respondent I This Re
Intermountain Gas company | (1) EItzt T
ort ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
12131t2013
YearPenoo oI Kepon
End of 2013/Q4
Statement of Retained Earnings
1. Report all changes in appropriated retained eamings, unappropriated retained earnings, and unappropriated undistributed subsidiary eamings for lhe year.
affected in column (b),
3, State the purpose and amount for each reserualion or appropriation of retained eamings.
5. Show dividends for each class and series of capital stock.
Line
No.
Item
(a)
Contra Primary
Account Affected
(b)
Cunent Ouarter
Year to Date
Balance
(c)
Previous Quarter
Year to Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period 70,897,941 68,975,697
2 Changes (ldentify by prescribed retained eamings accounts)
2 Adiusbnents to Relalned Eaminqs nccount 439)
4 TOTAL Credits to Retained Eamings (Account 439) (foohote delails)14,231,963 11,415,697
5 TOTAL Deblts to Retalned Eaminqs (Account 439) (footnote details)42,116 13,453
b Balance Transfened lrom lncome (Acct 433 less Acct 418.'l)
7 Aoorooriations of Retained Eamlnos fAccounl 436)
8 TOTAL Appropriations of Retained Earnings (Account 436) (footnote details)
9 Dividends Declared-Prefered Stock (Account 437)
10 TOTAL Dividends Declared-Prefened Stock (Account 437) (footnote details)
11 Dividends Declared-Common Stock (Account 438)
12 TOTAL Dividends Declared-Common Stock (Account 438) (footnote details)10,240,000 9,480,000
13 Iransfers from Ac,count 216,1, Unappropriated Undistributed Subsidlary Earnings
14 Balance-End ofPeriod (Total ofllnes 1,4,5,6,8, 10,12, and 13)74.847.788 70,897,941
15 APPROPRIATED RETAINED EARNINGS (Account 21 5)
16 TOTAL Appropriated Retained Eaminss (Acrount 215) (footnote details)
-.
tt APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Accounl
18 TOTALAppropriated Retained Eaminqs-Amortization Reserve, Federal (Account E
19 TOTALApDropriated Retained Eaminqs (Accounts 215,215.1) fiotalof lines
-
20 TOTALRetainedEarnings(Acc0un1s215,215,1,216) (Total oflines14andl
-
74,847,788 70,897,941
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.'l )
Report only on an Annual Basis no Quarterly
22 Balance-Beginning ofYear (Debit or Credit)E
23 Equity in Eamings for Year (Credit) (Account 418.1)
24 (Less) Dividends Received (Debit)
25 Other Chanses (Explain)
26 Balance-End of Year
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TFERC FORM NO. 2 (REV 06-04)Page 118-119
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orrginat(2) l-]A Resubmlssion
Date of Report
(Mo, Da, Yi)
12t31t2013
Year/Period of Report
End of 29l3lQl
Statement of Cash Flows
(1) Godes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt (c) lnclude commercial paper; and (d) ldentify
separately such items as investments, flxed assets, lntanglbles, etc.
(2) lnformation about noncash investing and flnancing activities must be provided in the Notes to the Financial statements, Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: lnclude gains and losses pertaining to operatlng actlvitles only. Gains and losses pertainlng to investing and flnanclng
actlvities should be r€ported ln those actlvltlos, Show ln th€ Not6s to the Flnanclals the amounts of lnterest pald (net of amount capltallzed) and lncome
taxcs paid.
(4) lnvesting Actlvltles: lnclude at Other (line 25) nat cash outflow to acqulre othor oompanles. Provlde a reconclllatlon of asEets acquhed wlth llablllties
assumad ln lhE Notee to tha Flnanclal Statemente, Do not lnoluds on thls statemont the dollar amount ol lEages capltallzod pot th€ USoIA Generel
lnstrucllon 20i lnstead provlde a reconclllatlon of the dollar amount of leeses capltallzed wlth the plant cost.
Line
No.
Description (See lnstructions for explanation of codes)Current Year
to Date
Quarterffear
Previous Year
to Date
Ouarterl/ear(a)
1 Net Cash Flow from Operatlng Activities
2 Net lncome (Line 78(c) on page 't16)14,231,964 11,415,697
3 Noncash Charges (Credlts) to lncome:
4 Depreciation and Depletlon 15,4',t6,723 14,593,959
5 Amortizaton of (Speclfr) (footnote detalls)
D Defenedlncome Taxes (Net)3,360,266 5,752,435
7 lnvestrndnt Tax CrBdit Adjustments (Net)(95,995)119,392
I Net (lncrbase) Deoease in Recelvables ( 19,271,232)11,970,354
I Net (lncrease) Decrease in lnventory ( 762,537)15,935
10 Net (lncrease) Decrease in Allowances lnventory
11 Net lncrease (Decrease) ln Payables and Accrued Expenses 12,503,627 ( 5,633,506)
12 Net (lncrease) Decrease in Olher Regulatory Assets
13 Net lncrease (Decrease) ln Other Regulatory Llabilites ( 207,533)( 9,408,300)
14 (Less) Allowance for Other Funds Used During Constructhn 723,959
15 (Less) Undistributed Eamlngs from Subsidlary Companles
16 Other (footnote details):
1t Net Cash Provided by (Used in) 0penallng Activltles
18 (Total of Llnes 2 thru 16)25,175,283 28J02,A07
19
20 Cash Flows from lnveslrnent Activilies:
21 Conslructlon and Acquisitlon of Plant (lncluding land):
22 Gross Addltlons to Utillty Plant (less nuclear fuel)( 39,177,177)( 29,489,196)
23 Gross Additlons to Nuclear Fuel
24 Gross AddiUons to Common Utllity Plant
25 Gross Addltons to Nonutlllty Plant
20 (Less) Allowance for Other Funds Used Durlng Construcllon
27 Other (footnote details):
28 Cash Oufflows for Plant (Total of llnes2?hru27\( 3e,177,177).( 29,489,196)
29
30 Acqulsitlon of Other Noncunent Assets (d)
31 Proceeds from Dlsposal of NoncunentAsseb (d)277,231 (38)
32
33 lnvestrnents ln and Advances to Assoc. and Subsidiary Companies
34 Contdbutions and Advances from Assoc. and Subsldiary Companles
35 Dlsposltlon of lnvestrnenb ln (and Advances to)
36 Associated and Subqidiary Companles
37
38 Purchase of lnvestrnent Securities (a)( 17J20)
39 Proceeds from Sales of lnvestment Securitles (a)
FERC FORM NO. 2 (REV 06-04)Page 't20
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) ERn oagtnat(2) [-lA Resubmission
Date of ReDort
(Mo, Da, Yi)
12t31t2013
Year/Perlod of Report
End of 2013/Q4
Statement of Cash Flows (contlnued)
Llne
No.
Description (See lnstructions for explanation of codes)
(a)
Current Year
to Date
QuarterfYear
Previous Year
to Date'
QuarterfYear
40 Loans Made or Purchassd
41 Collections on Loans
42
43 Net (lncrease) Decrease ln Receivables
44 Net (lncrease) Decrease ln lnventory
45 Net (lncrease) Decrease ln Allowances Held for Speculation
46 Net lncrease (Decrease) in Payables and Accrued Expenses
47 Oher (footnote detalls):
48 Net Cash Provlded by (Used ln) lnvesting Actlvities
49 (Total of llnes 28 thru 47)( 38,917,066)( 29,489,234)
50
51 Cash Flows fom Flnancing Activitiesl
52 Proceeds from lssuance of:
53 Long-Term Debt (b)
54 Preferred Stock
55 Common Stock
56 Olher (lootnote detalls):
57 Net lncrease in Short-term Debt (c)
58 Other (footnote detalls):
59 Cash Provlded by Outslde Sources fotal of lines 53 thru 58)
60
61 Payments for Retlrement of:
62 Long-Term De$t (b)44,727,273 ( 5,272,727)
63 Preferred Stock
64 pommon Stock
65 Other (footnote details):
66 Net Decrease ln Short-Term Debt (c)( 23,200,000)18,100,000
67
68 Dfuldends on Prefened Stock
69 Dlvidends on Common Slock ( 7,570,000)( 11,770,000)
70 Net Cash Provided by (Used ln) Financing Aclivlties
71 (Total of lines 59 lhru 69)13,957,273 1,057 ,273
72
73 Net lncrease (Decrease) in Cash and Cash Equivalenb
74 (Total of line 18, 49 and 71)215,490 ( 32s,954)
75
76 Cash and Cash Equlvalents at Beglnning of Perlod 559,528 889,482
77
78 Cash and Cash Equlvalents at End of Period 775,018 559,528
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tFERC FORM NO. 2 (REV 06-04)Page 120a
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1. Provide important disclosures regarding tho Balance Sheet, Statement of lncome for the Year, Statement for the
and Statement of Cash Flow, or any account thereof, Classify the disclosures according to each flnancial statement, providing a subheadlng for
each statemont except where a disclosure is applicable to more than one statemdnt. The disclosures must be on the same subject matters and
the same level of detail that would be requlred if thri respondent issued general purpose flnanclal statements to the publlc or shareholders.
2. Furnish details as to any significant contlngent ass€ts or liabllities existlng at year end, and briefly explain any action initiated by the lnternal
Revenue Service involvlng possible assessment of additional lncome taxes of material amount, or a claim for refund of income taxes of a
material amount inltiated by the utility.' Also, briefly explain any dividends in anears on cumulative preferred stock.
3. Furnish detalls on the respondent's pension plans, post-retirement benefits,other than pensions (PBOP) plans, and post-employment benofit
plahs as required by instruction no. 1 and, in addition, disclose for each individual plan the cunent yea/s casir contributlons. Furnish details on
the accountlng for the plans and any changes in the method of acQounting for them. lnclude detalls on the accounting for transltion obllgations c
assets, gains or losses, the amounts deferred and the expected recovery perlods. Also, disclose any currbnt year's plan or trust curtallments,
terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.9. parent company
sponsored pension plans) disclose ln additloh to the roquirdd dlsblosures for the consolldated plan, (1) the amount of cost recognized in the
respondent's financial statements for each plan for the peri0d presented, and (2) the basis for determlhing the respondent's share'of ihe total
plan costs.
4. Furnish details on the respondenli asset retirement obllgations (ARO) as required by instruction no, 1 and,'in addition, disclose the
recovered through rates to settle such obligations. ldenti$ any mechanism or account in which recovered funds are being placed (1.e. trust funds,
lnsurance policies, surety bonds). Furnish details on the accoqntlng for the asset retirement obligations and any chanles ln the measurament or
method of accountlng for the obligations. lnclude detalls on [he accounting for seftlement of the obligatlons and any gains or losses expected or
lncurred on the settlement.
5. Provide a list of all environmental credits received during the reporting period.
6. Provide a summary of revenues and oxpenses for each tracked cost and special surcharge.
7. Where Account 189, Unamortlzed Loss on Reacqulred Debt, and 257, Unamortized Galn on Reacquired Dobt, are not used, give an
xplanatlon, providing the rate treatment given these item. See General lnskuction 1 7 of the Unlform System of Accounts.
Explain conclsely any retained earnings restrictions and State th6 amount of retained earnings affected by such restrlctions,
Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
affect tho respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
gas pipeline facllities or the sale of ownership interests ln the gas pipeline to limited partnerships, lnvestments ln related industries (1.e.,
production, gathering), major plpeline investments, acquisitions by the parent corporation(s), and distributions of capital.
10. Explain conclsely unsettled rate proceedings where a contlngenoy exists such that the company may need to refund a material amount to
the utility's customers or that the utility may receive a materlal refund with respect to power or gas purchases. State for each year affocted 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 utlllty to
retain such revenues or to recover dmounts paid with respect to power and gas purchases.
11. Explain concisely signlflcant amounts of any refunds made or received during the year rosulting from settlement of any rate proceedlng
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, lncome, and
expense accounts.
12. Explain concisely only those signlficant changes in accounting methods made during the year whlch had an effect on net income, includlng
the basis of allocations and apportionments from those used ln the preceding year. Also give the approximate dollar effect of such changes. '
13. For the 3Q disclosures, respondent must provide ln the notes sufficient disclosures so as to mako the interim informatlon not misleading.
Disclosures which would substantlally duplicate the dlsclosures contalned ln the most recent FERC Annual Report may be omltted.
14. For the 3Q dlsclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occuned which
have a material effect on the respondent. Respondent must include ln the notes slgnificant bhanges since the most rccentlybompleted yoar ln
such items as: accounting principles and practices; estimat€s inherent in the preparatlon of the financlal statements; status of long-term
contracts; capitallzation lncluding slgnificant new borrowings or modifications of existing financing agreements; and changes resulting from
buslness combinations or dlspositions. However wore.material contingencles.exlst, the disclosure of such matters shall be provided even though
a slgnificant change since year end may not have occurred.
1 5. Finally, if the notes to the financial statoments relating to the.respondont appearing in the annual report to the stockholders are appllcable
furnish the data required by the above instructlons, such notes may be lncluded heroln.
NOTE 8 - EMPLOYEE BENEF'IT PLANS
Pension and other postretirement benefit plnns
The Company has a noncontributory defined benefit pension plan and other poshetirement benefit plans for
certain eligible employees. Effective Octoher 1, 2003, Cascade amended the defined pension plan so that no
new salaried participants will be added to the plan and no additional benefits will accrue for existing salaried
participants, Effective January 1,2007,the defined pension plan was amended so no new operational union
imployees would be added to the plan and eligible existing union participants would. accrue a benefit at an
annual rate of $107 per year. Effective peptember 30,2012, Cascadeis pension service accrual credit for union
omployees ceased. The Company's pension asseis are included in MDU'S master tuust. The Company uses a
measurernent date of December 31 for all.of its pension and postretirement benefit plans.
FERC FORM NO.2/3.Q 122,1
Name of Respondent
lntermodntain Gas Company
This Report is:
(1) X An Origlnal
(2) - A Resubmission
Date of Report
(Mo, Da, Yr)
1213112013
Year/Period of Report
2013/Q4
Noteg to Flnanclhl Statemente
Name of Respondent
lntermountaln Gas Companv
This Report is:
(1)X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
1A31nOB
Year/Period of Report
2013tQ4
Notes to Flnanclal Statements
Effective January 1,2010, eligibility to reqeive retiree medical benefits was modifie( at Cascade and
Intermountain. Current ernployees at Intermountain, and those hired before June 1,1992 at Cascade, who
attained age 55 with 10 years of continuous service by Decernber 31, 2070, will be provided the current retiree
medical insurance benefits or can.eleqt the new benefit, if desired, regdrdless of when they retire. A11 other
cument employees must meet the new eligibility criteria of age 60 and 10 years of continuous service at the time
they retire. These employees will be eligible for a specified company funded Retiree Reimbursement Account.
Employees at Intermountain hired after December 31, 2009, and employees at Cascade hirecl after June 1, 7992,
will not be eligible for retiree rnedical benefits.
ln2Ol2,the Company modified healflr care coverage for certain retirees. Effective January l,2073,post-65
coverage is replaced by a fxed-dollar subsidy for"retirees and spouses to be used to purchase individual
insurance through an exchange.
Employer contributions and benefits paid in the preceding.table inclucle only those amounts contributed directly
to, or paid directly fi'om, plan assets. Amounts recognized in regulatory assets (liabilities) in the above table are
expected to be reflected in rates charged to customers over tirne. For mole information on regulatory assets
(liabilities) see Note 3,
Unrecognized pension actuarial losses in excess of 10 percent of the greater of the projected benefit obligation
or the market-related value of assets was amortized on a straight-line basis over the average life expectancy of
plan participants; The market-related value of assets is determined using a five-year average of assets.
Weighted average assumptions used to determine benefit obligations at December 31 were as follows: .
Pension Benefits Other Po stretirement B enefits
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2013 2012 2013 20t2
Discount rate
Expected retum on plan assets
4.56,,
7.000h
3.68%
7.00%
4,490/0
6.00%
3.65%
6.00%
Weighted average assumptions used to determine net periodic benefit cost for the years ended Decernber 31
were as follows:
Pension Benefits Other Postretirement Benefits
2013 2012 2013 2072
Discount rate
Expected return on plan assets
3,68"h
.7,00,n/0
3.62%
7.75%
3.6;,5l,4
6.0a,h
4.12%
6.75%
The expected rate ofretum on pension plan assets is based on the targeted asset allocation range of 60 percent to
.70 percent equity securities and 30 percent to 40 percent fixed-income securities and the expected.rate of return
from these asset categories. The expected rate of refurn on other postretirement assets is based on the targeted
asset allocation range of 65 percent to 75 percent equity securities and 25 percent to 3 5 percent fixed-income
securities and the expected rate'of refuin from these asset categories. The expected return on plan assets for
FERC FORM NO. 2/s-Q (REV 12-07)122.2
Name of Respondent
lntermountaln Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo,.Da, Yr)
't2t3112013
Year/Period of Report
2013/Q4
Notes to Flnanclal Statements
other postretirement benefits refl ects insurance-related investment costs.
Health care rate assumptions for the Company's othor postretirement benefit plans as of December 31 were as
follows:
201s 2012
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Health care trend rate assumed for next year
Health care cost trend rate - ultimate
Year in which ultimate trend rate achieved
7,00
5,00h
2017
7.5%
s.0%
20t7
The Company's other postretirement benefit plans include health cate benefits for certain retirees. The plans
underlying these benefits may require contributions by the retiree clepending on such retiree's age and years'of
service at retiremgnt or the date of retirement. The accounting for the health care plans anticipates futuue
cost-sharing changes that are consistent with the Company's expressed intent to generally increase retiree
contributions each year by the excess ofthe expected health care cost trend rate over six percent.
The Company's pension assets are managed by 16 outsicle investment managers. The Company's other
postretirement assets are managed by one outside investment manager. The Company's investment policy with
respect to pension and other poshetirement assets is to make investments solely in the interest of the
participants and beneficiaries of the plans and for the exclusive purpose of providing benefits accrued and
defraying the reasonable expenses of administration. The Company shives to maintain investment
diversification to assist in minimizing the risk of large losses. The Company's policy guidelines allow for
investment of frmds in cash equivalents, fixed-income securities and equity securities. The guidelines prohibit
investment in commodities and future contracts, equrty private placement, employer securities, leveraged or
derivative securities, options, direct real estate inveshnents, precious metals, venture capital and limited
partnerships. The guidelines also prohibit short selling and margin transactions. The Company's practice is to
periodically review and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that woulcl be received to sell an asset or paid to transfer a liability (an exit
price) in an orderly transaction between market participants at the measurement. date. The ASC establishes a
hierarchy for grouping assets ancl liabilities, basecl on the significance of inputs.
The estimated fair valtres of the Company's pension plan assets are detenninecl using the market approach.
The carrying value of the pension plans' Level 1 and Level 2 cash equivalents approximates fair value and is
determined using observable inputs in active markets or the net asset value of shares held at year end, which is
determined using other observable inputs including pricing from outsicle sources. Units of this fund can be
redeemed on a daily basis at their net asset value and have no redemption restrictions. The assets are invested in
high quality, short-term instruments of domestic and foreign issuers.
The estimated fair value of the.pension plans' Level 1 equity securities is based on the closing price reported on
the active market on which the individual securities are traded.
FERC FORM NO. 2'I.Q (REV,I
The estimated fair value of the pension plans' Level 1 and Level 2 collective and mutual funds are based on the
Name of Respondent
lntermountain Gas Companv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3',U2013
Year/Period of Report
2013/Q4
Notes to Flnanclal Statements
net asset value of shares held at year end, based on either publishecl market quotations on active markets or
other known sources including pricing from.outside sources.
The estimated fair value of the pension plans' Level 2 corporate and municipal bonds is determined using
other observable inputs, including benchmark yields, reported trades, brokery'deater quotes, bids, offers,
future cash flows and other reference data.
The estimated fair value of flre pension plans' Level 1 U.S. Treasury securities are valued based on quoted
prices on an active matket.
The estimated fair value of the pension plans'Level 2 U.S. Treasury securities are valued mainly using other
observable inputs, including benchmark yields; reported trades, broker/dealer quotes, bids, offers, to be
announced prices, future cash flows and other reference data. Some of these securities are valued using pricing
from outside sources.
Though the Company believes the methods used to estimate fair value are consistent with those used by
other market participants, the use of other methods ot assumptions could result in a difterent estimate of
fair value. For the years ended December 3t,2013 andZ}lZ,there were no transfers between Levels 1 and
2.
The estimated fair values of the Company's other postretipement benefit plans' assets are determined using the
market approach.
The estimated fair value of the other posttetirement benefit plans' Levei 1 and Level 2 cash equivalents is
valued at the net asset value of shares held at year end, based on published market quotations on active markets,
or using other known sources including pricing from outside sources. Units of this fuird can be redeemed on a
daily basis at their net asset value. and have no redemption restrictions. The assets are invested in high-quality,
short-term money market instruments that consist of municipal obligations.
The estimated fair value of the other postretirement benefit plans' Level 1 equity securities is based on
the closing price reported on the active market on which the individual sebulities are traded.
The bstimated fair value of the other postretirement benefit plans' Level 2 insruance contract is based on
conhactual cash surrender values that are determined primarily by investments in managed separate accounts of
the insurer. These amounts aplroximate fair value. The managed separate accounts are valued based on other
observable inputs or corroborated market data.
Though the Company believes the.methods used to estimate fair value are consistent with those used by other
market participants, the use of other methods or assumptions could result in a different estimatp of fair value.
For tlre years ended December 31,2013 and201,2, there were no tmnsfers between Levels I and2,
FERC FORM NO. 2I3-Q (REV I '122.4
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This page intentionally left blank.
Name oI Kesponoenl
lntermountain Gas Company
I nts Keoon ls:(1) fiAn origtnal
(21 llA Resubrnission
uat{, IJt tat,putt(Mo, Da, Yr)
12t31t2013
I EatrrEltuu 9t nePuil.
End of 2013/Q4
Summary of Utlllty Plant and Accumulated Provlslons for Depreciatlon, Amortization and Depletlon
Llne
No.
Item
(a)
Total Company
For the Current
Quarter/Year
1 UTILITY PLANT
2 ln Service
3 Plant in Servlce (Classified)489,712,870
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified 12,442,759
7 Experimental Plant Unclassifi ed
8 TOTAL Utility Plant (Iotal of lines 3 thru 7)502,1 55,629
I Leased to Others
10 Held for Future Use
11 Construction Work in Progress 23,989,384
12 Acquisitlon Adjustments
't3 TOTAL Utility Plant (Total of lines I thru 12)526,145,013
14.Accumulated Provisions for Depreciation, Amortization, & Depletion 283,934,849
15 Net Utilig Plant (Total of lines 13 and 14)242,210,164
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
1,'7 ln Service:
18 Depreclation 282,615,108
19 Amortization and Depletion of Producing Natural Gas Land and Land Rights
20 Amortization of Underground Storage Land and Land Rights 1 ,319,741
21 Amortlzation of Other Utility Plant
22 TOTAL ln Servlce (Total of lines 18 thru 21)283,934,849
23 Leased to Others
24 Depreclatlon
25 Amortizatlon and Depletion
26 TOTAL Leased to Others (Total of lines 24 and25)
27 Held for Future Use
28 Depreclation
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 Adlustment
33 TOTALAccum. Provisions (Should agree with line 14 above)fl'otal of lines 22,26,30,31, and 32)283,934,849
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IFERC FORM NO.2 (12-96)Page 200
Date of Reoort
(Mo, Da, Yi)
12131t2013
Name of Respondent
lntermountain Gas Company
Summary of Utlllty Pla.nt and Accumulated Provlslons for Depreglation, Amortization and Depletlon (continued)
Other (speclfy)
(e)
242,210,164
282,615,1 08
1,319,741
201PaqeFERC FORM NO.2 (12-96)
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Name ol Kespond6nt
lntermountain Gas Company
rnrs xepofi ts:(1) ffiAn Originat(2) l-lA Resubmisslon
UAIB OI KEDON
(Mo, Da, Yi)
'1213'v2013
Yeaff].enoo oI Kepon
End of 2el3&!
Gas Plant ln Serulce (Accounts 101,102, '103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. ln addition to Account 101 , Gas Plant in Service (Classified), this page and the next include Account 1 02, Gas Plant Purchased or Sold, Account
1 03, Experimental Gas Plant Unclassified, and Account '106, Completed Constructlon Not Classlfied-Gas.
3. lnclude in column (c) and (d), as approprlate corrections of additions and retirements for the current or preceding year.
4, Enclose ln parenthesis credit adjustments of plant accounts to indicate the negaUve effect of such accounts.
5. Classlfy Account 106 according to prescribed accounts, on an
estimated basls lf necessary, and include the entrles in column (c).Also to be included in column (c) are entries for reversals bf tentative distributlons of
prlor year reported in column (b). Likewlse, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distributlon of such retirements, on an estimated basis, with appropriate contra Bntry to
the account for accumulated depreciation provision. lnclude also in column (d) reversals of tentative distributions of prior year's unclassifled retirements,
Attach supplemental statement showinq the account distributions of th6se tentatlve classifications ln columns (c) and (d),
-ine
No.
Account
(a)
Balance at
Beglnning of Year
th\
Additlons
lnl
I INTANGIBLE PLANT
2 301 Orqanization 2,506
3 302 Franchises and Consents 429,486
4 303 Miscellaneous lntanqible Plant 2,077,440 2,379,471
5 TOTAL lntangible Plant (Enter Total of lines 2 thru 4)2,509,432 2,379,471
6 PRODUCTION PI.ANT
7 Natural.Gas Production and Gbtherino Plant
I 325.1 Producing Lands
I 325.2 Producino Leaseholds
10 325.3 Gas Rights
11 .325.4 Riohts-of-Wav
12 325,5 Other Land and Land Riohts
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
't5 328 Field Measurino and Reoulatino Station Eouioment
16.329 Other Structures
17 330 Produclnq Gas Wells-Well Construction
18 331 Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measurlng and Regulating Station Equlpment
22 335 Drilllno and Cleanino Eouioment
23 336 PurificatlonEquipment
24 337 Other Eouioment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retlrement 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 lmprovements
31 342 Extraction and Refining Equipment
32 343 Ploe Lines
33 344 Extracted Products Storage Equipment
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IFERC FORM NO.2 (12-96)Page 204
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Name of Respondent
lntermountaln Gas Company
Thle Reoort ls:(1) fiRn ortstnal(2) l-lA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
143112013
YgailPeftoo ot Kepon
End of 2013/Q4
Gas Plant ln Servlce (Accounts 101,'102,103, and 106) (contlnued)
lncluding the reversals of the prior years tentative account dlstrlbutlons of these amounts. Careful observance of the above lnstructions and the texts of
Account '10'l and 'l 06 wlll avoid serious omlssions of respondent's reported amount for plant actually ln service at end of year.
6. Show in column (f) reclassifications or hansfers within utility plant accounts. lnclude also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 1 02. ln showlng the clearance of Account 102, lnclude in column (e) the
amounts with respect to accumulated provislon for depreciation, acquisition adjustments, etc,, and show in column (f) only the offiet to the debits or
credits to primary account classiflcatlons.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submlt a supplementary statement showing
subaccount classification of such plant conforming to the requlrements of these pages.
8. For each amount comprising the reported balance and changes in Account 1 02, state the property purchased or sold, name of vendor or purchaser,
and date of transaction, lf proposed journal entries have been flled with the Commlssion as required by the Uniform System of Accounts, glve date of
such filino.
Line
No.
Retirements
(d)
Adjustments
(e)
Transfers
(fl
Balance at
End of Year
(o)
2 2,50€
3 429,486
4 4,456,911
5 4,888,903
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1'.!
12
13
14
15
16
'17
18
19
20
21
22
23
24
25
26
27
29
30
31
32
33
FERC FORM NO.2 (12-96)Page zOs
Name oI Kesponoent
lntermountain Gas Company
I nts KeDon ts:(1) []Rn orisinat(2) l-lA Resubmission
uate oI Keoon
(Mo, Da, Yi)'12t31t2013
reailHenoo oI Kepon
.End of 2013/Q4
Gas Plant in Service (Accounts 101 02, 103, and 1 06) (continued)
Line
No.
Account
/al
Balance at
Beginning of Year
/h'l
Additions
/n)
34 345 CompressorEqulpment
35 346 Gas Measuring and Regulating Equipment
36 947 Other Equipment
37 348 Asset Retirement Costs for Products Extraction Plant
38 TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37)
39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
{0 Manufactured Gas Production Plant (Submit Supplementary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATURAL GAS STORAGE AND PROCESSING PLANT
43 Underground Storage Plant
44 350.1 Land
45 350.2 Rights-of-Way
46 35'l Structures and Improvements
47 352 Wells
48 352.1 Storaoe Leaseholds and Riohts
49 352.2 Reservoirs
50 352.3 Non-recoverable Natural Gas
5'l 353 Lines
52 354 Compressor Station Equipment
53 355 Othqr Equipment
54 356 Purification Eouioment
55 357 Other Equipment
56 358 Asset Retirement Costs for Underoround Storaoe Plant
57 TOTAL Underground Storage Plant (Enter Total of lines 44 thru
58 Other Storaoe Plant
59 360 Land and Land Rishts 292,588
60 361 Structures and lmprovements 4,012,957 52,068
61 362 Gas Holders 3,691,562 14,707
62 363 Purification Equipment 521,752 7,762
63 363.1 Liquefaction Equipment 2.184.736 439,035
64 363,2 Vaporizing Equipment 2,014,931 21,670
65 363.3 Comoressor Eouioment 2,871.424
66 363.4 Measuring and Regulating Equipment 113,399
67 363.5 Other Eouioment 1,094,077
68 363.6 Asset Retirement Costs for Other Storage Plant
69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)16,797,426 535,242
70 Base Load Llquefied Natural Gas Terminaling and Processing Plant
t1 364.1 Land and Land Riqhts
72 364.2 Structures and lmprovements
73 364.3 LNG Processino Terminal Eouioment
74 364.4 LNG Transportation Equipment
75 364.5 Measurino and Reoulatino Eouioment
76 364.6 Compressor Station Equipment
77 364.7 Communications Equipment
78 364.8 Other Equipment
79 364.9 Asset Retirement Costs for Base Load Llouefied Natural Gas
80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
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tFERC FORM NO.2 (12-s6)Page 206
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Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) fiAn original(2) [lA Resubmission
Dat6 of Reoort(Mo, Da, Yi)
1431t2013
Year/Period of Report
End of 2013/Q4
Gas Plant in Servlce (Accounts 101, 102, 't03, and 106) (contlnued)
Line
No.
Retirernents
(d)
AdJustments
(e)
Transfers
{fl
Balance at
. End of Year
(o)
34
35
36
37
38
39
40
41
44
45
46
47
48
49
50
5't
52
53
54
55
56
57
59 292,588
60 4.065.025
61 3,706,269
62 529,514
63 18,000 2,605,771
64 2,036,601
0c 2,871,424
66 113,399
67 1,094,077
68
69 18,000 '17,314,668
71
72
73
74
75
76
77
78
79
80
FERC FORM NO_ 2 t12-96t
Name or Kesponoent
lntermountain Gas Company
I nts Keoon ts:(1) fiRn Originat(2) [-lA Resubmission
uale or Keoon
(Mo, Da, Yi)
1213112013
Iear/Fenoo oI Kepon
End of 2013/Q4
Gas Plant in Servlce (Accounts {01,02, 103, and 106) (contlnued)
-lne
No.
Account
1a'l
Balance at
Beginnlng of Year
Ih\
Additions
Ie)
81 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57 16,797,426 535,242
82 TRANSMISSION PLAN
83 365.1 Land and Land Rights
84 365,2 Rishts-of-Way 768,927 4,976
85 366 Structures and lmprovements 77,152
86 367 Mains 63,569,580 5,536,571
87 368 ' Compressor Station Equipment 1,730,378 (1.e)
88 369 Measurino and Reoulatino Station Eouioment
89 370 CommunicationEquipment 714,440
90 371 Other Equipment
91 372 Asset Retirement Costs for Transmission Plant
92 TOTAL Transmisslon Plant (Enter Totals of lines 83 thru 91). 66,860,477 5,541,528
93 DISTRIBUTION PLANT
94 374 Land and Land Rights 416,604 6,493
95 375 Structures and lmprovements 18,864
96 376 Mains 143,172,871 4,944,936
97 377 Compressor Station Equlpment
98 378 Measuring and Regulating Statlon Equlpment-General 6.370.122 636,684
99 379 Measurlnq and Requlatinq Station Equipment-Citv Gate
100 380 Services 131 ,130,294 5,212,771
t01 381 Meters 37,441,564 1,489,644
t02 382 . Meter lnstallations 10,880,999 196,875
t03 383 House Reoulators 5,309,899 459,907
04 384 House Regulator lnstallatlons 5,863,289.234,261
05 385 lndustrial Measurino and Requlatino Station Equipment 9,352,424 540,832
06 386 Other Property on Customers' Premises
07 387 Other Equipment
08 388 Asset Retirement Costs for Distribution Plant
09 TOTAL Distribution Plant (Enter Total of lines 94 thru 108)349,956,930 13,722,403
10 GENEML PLANT
11 389 Land and Land Rights 2,126,487 229,O92
12 390 Structures and lmorovements 15,622,159 566,920
13 39'l Office Furniture and Equipment 13,920,053 320,383
14 392 TransoortationEouioment 6,590,234 1,061,254
15 393 Stores Equipment 11,378
16 394 Tools, Shop, and Garage Equipment 3,231,637 576,557
117 395 LaboratoryEquipment
18 396 Power Ooerated Eouioment 785,495 802,520
19 397 CommunicationEquipment 4,527,441 79,990
20 398 MiscellaneousEouioment 1,153
21 Subtotal (Enter Total of lines 111 thru 120)46,816,037 3,636,716
22 399 Other Tanoible Prooertv
23 399.1 Asset Retirement Costs for General Plant
t24 TOTAL General Plant (Enter Total of lines 121, 122 and 1 23)46,816,037 3,636,716
125 TOTAL (Accounts 1 01 and 1 06)482,940,302 25,815,360
t26 Gas Plant Purchased (See Instruction 8)
27 (Less) Gas Plant Sold (See lnstruction 8)
28 Experimental Gas Plant Unclassifled
29 TOTAL Gas Plant ln Service (Enter Total of lines 125 thru ',l28)482,940,302 25,815,360
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TFERC FORM NO.2 (12.96)Page 208
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinat(2) l-lA Resubmisslon
Date of Reoort(Mo, Da, Yi)
12t3112013
YearPefloo oI Hepon
End of 2013/Q4
Gas Plant ln Service (Accounts 101,102,103, and 106) (contlnued)
Llne
No.
Retlrements
/d'l
Adjustments
(el
Transfers
(fl
Balance at
End of Year
(o)
81 18,000 17,314,668
83
84 773,903
85 77,152
86 299,568 68,806,583
87 1,730,359
88
89 714,440
90
91
92 299,568 72,102,437
94 423,097
95 18,864
96 846,699 87,674)147,183,434
97
98 27104 6,979,702
99
00 228,334 87,674 136,202,405
01 163,381 38,767,827
t02 35,160 r,442,724
r03 10,588 5,759,218
r04 16,097 6,081,453
t05 51,563 9,841,693
106
107
08
109 1 ,378,916 362,300,417
111 2,355,579
112 28,531 16,'t 60,548
113 3,669,837 10,570,599
't14 635,853 7,015,635
15 849 10,529
16 1 80,832 30,041 3,657,403
17
18 274,088 30,041)1,283,886
19 1 13,559 4.493,872
120 1,153
i21 4,903,549 45,549.204
22
123
24 4,903,549 45,549,204
t25 6;600,033 502,1 55,629
26
127
128
129 6,600,033 502,'155,629
FERC FORM NO.2 (12-96)Page 209
Namo of Respondent
lntermountain Gas Company
lnls KeDon ls:(1) []Rn oristnat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
12t3112013
YeaflPgnoo ot i(epor
End of 2013/Q4
Gas Property and Capaclty Leased from Others
1.
2.
(c), i
leport below the information called for concerning gas property and capacity leased from others for gas operations.ror all leases in which the average annual lease payment over the initial term of the lease exceeds $500,000, describe in column
applicable: the property or capacity leased, Designate associated companies with an asterisk in column (b).
Line
No,
Na.me of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments for
Current Year
(d)
1 Not Applicable
2
3
4
5
6
7
I
o
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
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FERC FORM NO.2 (12-e6)Page 212
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) finn ortginat(2) [--'lA Resubmlsslon
Date of Reoort
(Mo, Da, Yi)
143112013
YeaTHenoo oI Kepor
End of Pl4Q[
Gas Property and Capaclty Leased to Others
1. F
descr
2. lt
3. I
or all ledses ln whloh the average lease lncome over the lnitlal term of the leaae exceede $500,000 provldo ln column (c), a
lptlon of each faclllty or leased capacity that ls classlfled as gas plant ln servlce, and ls leased to others for gas operatlons.
r column (d) provide the lease payments received from others.
)eslgnate associated companies with an asterisk in column (b).
Llne
No.
Name of Lessor
(a)(b)
Descrlption of Leasa
(c)
Lease Payments for
Current Year
(d)
I Not Applicable
2
3
4
5,
6
7
8
I
't0
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 (12.96)Page 213
Name ol Kesponoent
lntermountain Gas Company
This Reoort ls:
1t1 ffinn origlnal(2) l--lA Resubmisslon
Datd of Reoort(Mo, Da, Yi)
1213112013
Year/Period of Repor
End of 2013/Q4
Gas Plant Held for Future Use (Account 105)
1 . Report separately each property held for future use at end of the year having an original cost of $'t,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and thd date the
original cost was transfened to Account 105.
Line
No.
Descrlptlon and Location
of Property
(a)
Date Originally lncluded
ln thls Amount
(b)
Date Expected to be Used
in Utility Sewice
(c)
Balance at
End ofYear
(d)
1 Not Applicable
2
3
4
5
o
7
8
I
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
46 Total
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IFERC FORM NO.2 (12-e6)Page 214
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Name ol ReBpondsnt
lntermountaln Gas Company
tntS RgDon t8:(1) [len ortglnat(2) l-lA Resubmisslon
UAIO OI KEDON(Mo, Da, Yi)
12131t2013
YeailPoflod 0f Repor
End of 2013/Q4
Constructlon Work ln Progress-Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107),
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Line
No.
Descriptlon of Project
(a)
Constructlon Work in
Progress-Gas
(Account 107)
(b)
Estimated Additional
Cost of Project
(c)
1 Dishibution Plant 389,1 34 867,262
2 General Plant 2,038,485 344,622
3 lntanglble Plant CIS & GIS Systems 19,858,020 2,740,960
4
5 LNG 1.703.745 '1,796,255
6
7
8
I
10
11
12
't3
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
{5 Total 23,989,384 5,749,099
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FERG FORM NO.2 (12.96)Paqe 216
lntermountain Gas Company
Non-Traditlonal Rate Treatment Afforded New Projects
pollry, 90 FERC P61,128 (2000); order clarifylng policy, 92 FERC P61,094 (2000) (Policy Statement), ln column a, llst lhe name of ttre facility granted non-lraditional.nate
treatmenl
2, ln column b, list the CP Docket Number where lhe Commisslon authorized the facillty.
3, ln column c, Indicate the type of rate treatrnent approved by the Commlssion (e,9. lncremental, at risk)
4. ln mlumn d, llst the amount ln Account 101, Gas Plant in Servlce, associated wllh lhe facility.
5, ln mlumn e, list the amount ln Account 108, Accumulated Provlslon for Depreclatton of Gas UUlity Plant assoclated with the facility.
CP
Docket No.
(b)
Type of
Rate
Treatment
(c)
Gas Plant
in Service
(d)
This Reoort ls:(1) finn orisinat
Date of Report(Mo, Da, Yr)
't2t31t20't3A Resubmission
Year/Period of Report
End of 2013/Q4 I
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TFERC FORM NO.2 (NEW 12-07)Page 217
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Name of Respondent
lntermountain Gas Company 1213112013
Non-Tradltional Rate Treatment Afforded New ProJects (contlnued)
Defened lnmme Taxes - Other Propedy; Account 283, Acatmulated Defened lnome Taxes - Other, assoclated wllh the faclllty.
7. ln column g, report the total amount lncluded ln the gas opentlons expense accounts dudng the year related to the faclllty (Account 401, Operation Expense).
8, ln mlumn h, report the total amount included ln lhe gas maintenance expense accounts durlng lhe year related to the facillty.
9. ln column l, report the amount of depreciatlon expense accrued on the faclllty durlng the year.
10, ln column J, llst any other expenses(lncludlng taxes) allocated to the faclllty,
11, ln column k, ropotl the lnclemental r€vonues aesoclated wllh the faclllty,
12, ldenllly lhe volumes recelved and used for any lncremental pro,lect thal has a separato fuol rat6 for that project,
13. Provlde thelotalamounts for each column,
Accumulated
Depreclatlon
(e)
Accumulated
. Defened
lncome
Taxes
0
Operating
Expense
G)
Maintenance
Expense
(h)
Deprcclatlon
Expense
(|)
lncremental
Revenues
(k)
FERC FORM NO.2 (NEW 12-O7l Page 217a
Name of Respondent
lntermountain Gas Companv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
1431/2013
Year/Period of Report
2013/Q4
General Descrlotion of Constructlon Overhead Procedure
. For the nature and extent ofwork, etc., the charges are lntended to cover, (b) the general
procedure for determlnlng the amount capitalized, (c) the method of distribution to construction jobs, (d) whether dlfferent rates are applied to
different types of construction, (e) basls of differentiatlon ln rates for different types of construction, and (f) whether the overhead ls directly or
lndirectly asslgned.'
2. Show below the computation of allowance for funds used during construction rates, in accordance with the provislons of Gas Plant
lnstructlons 3 (17) of the Uniform System of Accounts.'
3. Where e net-of-tax rate for bonowed funds is used, show the appropriate tax effect adjustment to the computations below ln a manner that
clearly lndicates the amount of reduction in the gross rate for tax effects.
INTERMOU NTAIN GAS COM PANY
ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION - AFUDC
GENERAL DESCRIPTION OF CONSTRUfiION OVERHEAD PROCEDURE. PAGE 218
FY.13 FORM 2
This includes the net cost of borrowed funds used for construction purposes and a reasonable rate on other funds when
so used, not to exceed the allowance computed in accordance with the formula prescribed in paragraph (a) below. No
AFUDC charges shall be included in these accounts upon expenditures for construction projects which have been
abandoned.
(a) The formula and elements for the computation of the AFUDC shall be:
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As = s(s/w)+ [{d(D/(D+p+c))} * t1-(s/w)}1
a1= [r-(s/w)] * t{p(p/(o+P+c))} + {c(c/(D+P+c))}l
IF TI'{E FORMULA PRODUCES A NEGATIVE RESULT THEN USE PRIME RATE
As - Gross allowance for borrowed funds used during construction rate
At - Allowance for other funds used during construction rate
As = 2.06%
At = -3.48%
Total= -7.42%
$20,74L,32!
2.02%
S3t,636,36s
7.26%
so
o.00%
90,218,885
14.8s% ,
$Ls,7sz;s7l
S - Average short-term debt
s - Short-term debt interest rate
D - Long-term debt
d - l-ong-term debt interest
P - preferred stock
p - preferred stock cost rate
C - common equity
c - common equity cost rate
W - Average balance in construction in progress
S=
J-
D-
d-
p=
p-
l^_L-
!(=
(b) The rates shall be determined annually. The balances for long-term debt, preferred stock and common equity shall
betheactualbookbalancesasoftheendoftheprioryear. Thecostratesforlong-termdebtandpreferredstockshall-
be the weighted average cost determined in the manner indicated in #154.63 of the Commission's Regulations under
the Natural Gas Act, The cost rate for common equity shall be the rate granted common equity in the last rate
FERC FORM NO.2 1 218.1
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Name. of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
1213112013
Year/Period of Report
2013/Q4
General Descrlptlon of Constructlon Overhead Proceduie
proceeding before the IPUC. lf such cost rate is not available, the average rate actually earned during the preceding
three years shall be used. The short-term debt balances and related cost and the average balance for construction work
in progress shall be estimated for the current year with appropriate adjustments as actual data becomes available.
.#154.63 states that the weighted average cost per long-term debt and prefeired stock shall be the yield to maturity
based on interest rates per loan and net loans outstanding and dividend rates per issue and net issues outstanding,
respectively
AVERAGE SHORT.TERM DEBT
The computation of the short-term debt component is detailed below. Average short-term debt is the average of
twelve months of averages of the outstanding credit line per the 2013 Plan. The average short-term debt rate is
interestexpenseinthe2013Plandividedbytheaverageshort-termdebt. Thecommitmentfeeisnotincludedinthe
computation.
DATE MONTHL2l3th2 10t/3tlL3 2
021281t3 3o3l3uL3 4o4l30lt3 s0y3t/t3 606/30/t3 7o7l3t/13 Io8l37ll3 s
0e130/13 .10
7ol3tlt3 tL7rl30lt3 L272/31/t3. 13
TOTAL
AVERAGE
INTEREST
BALANCE
26,200,000
26,996,162
24,6L0,382
15,622,741
11,825,181
t7,397,373
21,908,458
28,628,066
34,623,284
47,367,483
0
3,ggl,tz3
5,683,325
ITEM
2013 CAPITAL PLAN'
LESS: OFFICE & TOOLS
TRANSPORTATION
HOUSE / INDUSTRIAL METERS
TWO MONTH AVERAGE
25,598,081
25,803,272
20,!16,562
73,723,96!
L4,61L,247
19,652,885
25,268,262
3L,625,675
40,992,383
23,680,741
L,990,562
4,932,224
248,895,855
20,741,32L
4L8,425
2.O2%
AMOUNT
35,500,678
993,785
1,069,750
1,933,000
AVERAG E WORK.I N-PROGRESS
The computation of the average work-in-progress is detailed below. lt is the sum of the 2013 capital expenditure
program after deducting non-constructed assets such as office, transportation and tools equipment and house meters
and regulators.
FERC FORM NO,2 1 218,2
Name of Respondent
lntermountaln Gas Gompanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
.12131t2013
Year/Period of Report
2013/Q4
General Descrlptlon of Constructlon Overhead Procedure
CWIP TOTAL
AVERAGE CWIP
31,505,143
!5,752,57t
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DEBT AND PREFERRED BALANCES AND RATES .
Common, debt and preferred balances used are from December 2OL2. The long-term debt rate is the yield to maturity
rate reflected in Case INT-G-93-2. Common equity costs reflect the level approved in rates by the IPUC in Case 122.
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Name 0t Rcspondent
lntermountain Gas Company
Thls Reoort ls:(1) ffinn orlstnat(21 l--'lA Reeubmlgolon
Date of Reoort
(Mo, Da, Yi)
12t3112013
YeailPeflocl of Repon
End ol 20Lll&4
General Dosorlptlon ol Constructlon Overhead Procodurs (contlnued)
COMPUTATION OF ALLOWANCE FOR FUNDS USEO DURINO CONSTRUCTION RATES
1. For llne (5), column (d) below, enter lhe rate ganted In tho last rate proceedlng. lf not avallable, use lhe average rate €amod durlng the precedlng 3 yearc,
2, ldentlfy, ln a footnote, the speclflc entlty used as lhe sourct loithe capltal sttucture flgures.
3, lndlcate, ln e footnote, lf the roponod rate of return ls one lhal has been approvgd ln a rate case, black box settlement nate, or an actual three-year average rate.
1, Components of Formula (Derlved from actual book balances and actual cost rates):
Line
No.
Title
(a)
Amount
(b)
Gapitallzatlon
Ratlon (percent)
(c)
Cost Rate
Percentage
(d)
(1) Average Short-Term Debt S 20,741,321
(2) Short Term lnterest s 2.02
(3) Lono-Term Debt D 31,636,365 25.96 d 7,26
(4) Prefened Stock P p
(5) Common Eoultv c 90,218,88s 74.04 c 14.85
(6) Tolal0aoitalizalion 142,596,571
(7) Average Constructlon Work ln Pr@ress Balance w 15,752,571
2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C) (1-(S/W))]2,02
3. Rate for Other Funds [1-(SA /)] [p(P/(D+P+C)) + o(C/(D+P+C))]
4-. Weighted Averaga Rato Actually Used for the Year:' a. Rate for Borrowed Funds -
b. Rate for Other Funds -
2.06
FERC FORM NO.2 (REV 12-071 Page 218a
Accumulated Provlslon for Depreclatlon of Gas Utlllty 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 reiired, line 10, column (c), and that reported for gas
plant in service, page 204-209! column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. lf the respondent has a significant amount of plant retired at year end whlch has not been
recorded and/or classified to the various reserve functional classificalions, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. ln addition, include all costs included in retirement work in progress at year end in the appropriate
functional clas6ifi cations.
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.9., 7.01 , 7.02, elc.
Gas Plant Held
for Future Use
Sec,tion A. BALANCES AND CHANGES DURING YEAR
Balance Beglnning of Year
Depreclatlon Provisions lor Year, Charyed to
(403.1) Depredation Expense for Asset Rellremenl Cosb
(413) Expense of Gas Plant Leased to Othen
Other Clearlng (Specify) (footnote detalls):
TOTAL Deprec. Prov, lor Year ffotal of lines 3 thru 8)
Net Charges for Plant Retked:
Book Cost of Plant ReUred
TOTAL Net Chrgs for Plant Ret, fiotal of llnes 12 thru 14)
Other Deblt or Credlt ltems (Descrlbe) (footnote detalls):
Book Cost of Asset Retirement Costs
Balance End of Year (Tolal of llnes 1,10,15,16 and 18)
Seclion B, BALANCES AT END OF YEAR ACCORDING T0
FUNCTIONAL CLASSIFICATIONS
Base Load LNG Terminaling and Processing Plant
TOTAL (Totalof llnes 21 thru 29)
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Date of Report(Mo, Da, Yr)
12t31t2013
This Reoort ls:(1) ffiAn Originat
A Resubmission
Name of Respondent
lntermountaln Gas Company
FERC FORM NO.2 (12.96)Page 219
Name ol HespQndent
lntermouirtain Gas Company
I nts Keoon ts:(1) Sm oasinat(2) l-lA Resubmlssion
Date of Report I Year/Period of Report
(Mo, Da, Yi) |tzg1nofi | End of 2013/Q4
Gas Stored (Accounts 117.1, 117 ,2, 117 ,3, 117 ,4, 164,1, 164,2t and 164.3)
1. lf durlng the year adjustments were made to the stored gas inventory reported in columns (d), (0, (g), and (h) (such as to correct cumulative inacouracies
of gas measurements), explaln in a footnote the reason for the adjustments, the Dth and dollar amount of ad,lustment, and account charged or credlted.
2. Report ln column (e) all encroachments during the year upon th6 volumes deslgnated as base gas, column {b), and system balancing gas, column (c),
Fnd gas property recordable in the plant accounts.
3. State ln a footnote the basis of segregation of lnventory between current and noncurrent portions. Also, state in a footndte the method used to report
storage (i.e., fixed asset method or lnventory method).
.lnr
NO
Description
(a)
(Account
117.1)
(b)
(Account
117.2)
(c)
Noncurrent
(Account
117.3)
(d)
(Account
117.4)
(e)
Cu116rlt
(Account
164.1)
(0
LNG
(Account
164,2) .
(s)
LNG .
(Account
164.3)
(h) '
Total
o
lalanct at Beginnlng of 24,76 4,820,20i 4,844,96(
2 ias Dollversd to Storege 1,500,57 1,500,57(
3 3as Wilhdravn ftun 1,4u,24 1,4U,211
4 )ther Doblts aod Crsdlt8 r82,16 182,161
5 ldance at End of Year 206,93 4,886,53 5,093,4?i
6 )th 53,98 1,468,5'l 1,522,5q
7 \mount Per Dth 3.832 t.321 3.315!
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FERc FoRM No. 2 (REV 04-04)Page 220
lrivEstments (Account 123, 124, and 136)
1. Report below investmenb in Accounts 123, lnvestrnenb ln Assoclated Companles, 124, Other lnvestnents, and 136, Temporary Cash lnvestments.
2. Provlde a subheading lor each account and list lhereunder the informalion called for:
Temporary Gash lnvestments; also may be grouped by classes.
subjecttocunentrepaymentinAccountl45and146. Wlthrespecttoeachadvance,showwhethertheadvancslsanote6ropenaccount
Llne
No.
Descrlption of lnvestment
(a)
t
(b)
Book Cost at Beglnnlng ofYear
(lf book cost ls dlfferent from
cost to resircndent glve cost to
respondent ln a foohote and
explaln difference)
(c)
Purchases or
Addiiions
During the Year
(d)
I Cash 557,478 2'15,490
2 SISP lnvestnents 17,120
3
4
5
6
7
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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
Nime ofiiei-5rondent
lntermountain Gas Company
This
(1)
(2)
ls;
An Original
A Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t31i2013
Year/Period of Report
End of 2013/Q4 T
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IFERC FORM NO.2 (12-96)Page.222
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Name of Respondent
lntermountain Gas Company
This ReDort Is:(1) fiRn original(2) l-lA Resubmission
Data of ReDort(Mo, Da, Yi)
12131t2013
Year/Period of .Report
End of 2013/Q4
lnvestments (Account 123,124, and t36) (contlnued)
3. Designate with an asterisk ln column (b) any securltles, notos or accounb that were pledged, and ln a fooinote state lhe name ol pledges and purpose of the pledge,
number.
5, Report ln column (h) lnlerest and dlvldend revenueg from lnvestmanlg lncludlng such revanues lrom socurltles dlspoaed oi durlng lhe year,
carled ln lhe books of account lf different from cost) and lhe selllng prlce lhereof, not lncludlng any dlvldend or interest adJustment lncludlble ln column (h),
Line
No.
Sales or Other
Disposltlons
Durlng Year
(e)
Pdncipal Amount or
No. of Shares at
End of Year
'(0
Book Cost at End of Year
(lf book cost ls different from cost
to respondent, give cost to
respndent In a footnote and.
explain dlfierence)
(o)
Revenues for
Year
h)
Galn or Loss from
lnvestment
Disposed of
(l)
1 772,968
2 't7,'120
3
4
5
b
7
8
I
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
lnvestments ln Subsldlary Companles (Account 123.1)
1. Report below lnvestments in Account 123.1, lnvestrnents in Subsidiary Companies.
2, Provlde a subheading for each ompany and list thereunder lhe inlormaton called for belorv. Sub-total by company and give a total in columns (e), (0, (g) and (h).
(a) lnveslment ln Securl0es{lst and descrlbe each securlty owned. For bonds give also principal amount, date of issue, maturlty, and lnterost rate.
to each advance show whether the advance is a note or open account, Llst each note glvlng date of issuance, maturity date, and specifylng whether note is a ronowal,
3. Reportseparatelytheequltylnundlstributedsubsidiaryeamingsslnceacqulsltion, Thetotal lncolumn(e) shouldequal lheamountenteredforAccount4lS.l,
TOTAL Cost ofAccount 123.1 $TOTAL
This Reoort ls:(1) ffiAn original
Date of Reoort(Mo, Da, Yi)
't2t31D413
Year/Penod ot l{eport
End of 20'13/Q4 T
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Intermountain Gas Company (2)Resubmission
FERC FORM NO.2 (12-96)Page 224
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Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) []en orlsinat(2) llA Resubmission
uale or Kepon(Mo, Da, Yr)
1A31D013
Year/Period of Report
End of 20'13/Q4
lnvestments in Subsldlary Companles (Account 123.1) (contlnued)
4. Deslgnate in a footnote, any securities, notes, or accounb lhat were pledged, and state the name of pledgee and purpose of the pledge.
docket number.
6, Report ln column (f) interest and dlvldend revenues from lnvestments, lncludlng such revenues from securlties disposed of durlng lhe year.
7, lnmlumn(h) reportloreachlnvestmentdisposedofdurlngtheyear,thegalnorlossrepresentedbylhedlfferencebetweencostoflhelnvestment(ortheotheramountatwhlch
canled ln the books of account lf dlllerent from cos$, and lhe selllng prlce thereof, not lncludlng interest adJustments lncludlble ln column (f).
8, Report on Llne 40, column (a) he total cost of Account 123,1.
Llne
No.
Equity in Subsidlary
Eamings forYear
' (e)
Revenues forYear
(0
Amount of lnvestment
at End ofYear
(s)
Gain or Loss from
lnvestment
Disposed of
(h)
1
2
3
4
5
6
7
8
I
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-e6)Page 225
Name of Respondent
lntermountaln Gas Company
lnts
(1)
(2)
on ts:
An Orlginal
A Resubmission
uate oI KeDort
(Mo, Da, Yi)
1213112013
It,at/reiluu ut t\gPurr
End of 2013/Q4
Prepayments (Acct 165), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT I 65)
1. Report below the particulars (details) on each prepayment.
Line
No.
Nature of Payment
(a)
Balance at End
of Year
(in dollars)
b)
'l Prepald lnsurance 183,869
2 Prepald Rents
3 Prepald Taxes
4 PreoaH lnterest
5 Miscellaneous Preoayments'553,533
6 TOTAL 737,402
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IFERC FORM NO,2 (12-96)Page 230a
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Name of Respondent
lntermountaln Gas Company
Datc ol REoort(Mo, Da, Yi)' 1213112013
YoaflPanoo or K€pon
End of 2013/a4
x
Prepayments (Acct 1 65), Extraordlnary Property Losges (Acct 'l 82.'l ), Unrecovered Plant and Regulatory Study Costs (Acct t 82.2). (contlnued)
EXTRAORD I NARY PROP E RTY LOSSES (AGG OU NT 182.11
Line
No.
Oescdption of Extraordinary Loss finclude the
date of loss, the date of Commlsslon
aulhorlzaton to use Account 182.1 and period of
amortlzation (mo, yr, to mo, yr[ Add.rows as
necessary to roport all data.
(a)
Balanco at
Beginning
ofYear
(b)
Total
Amounl
of Loss
(c)
Losses
Recognked
During Year
(d)
Written off
Dudng Year
Account
Charged
(e)
Wrltten off
Durlng Year
Amount
0
Balance at
End ofYear
(s)
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12
13
14
tE Total
FERC FORM NO.2 (12-s6)Page
Prepayments (Acct 155), Extraordlnary Property Losses (Acct'182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(contlnued)
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACCOUNT 182,21
Line
No.
Desoipllon of Unrecovered Plant and Reguhtory
Study Costs flnclude ln the descripthn of costs,
lhe date of Commlsslon authorlzation to use
Account 182.2 and perlod of annrilzaton (mo,
yr, lo mo, yr)l Add rows as necessary to repo(
all data, Number rolrc ln sequence beginnlng
with the next row number after tlie last row
number used for exlraordinary property losses.
(a)
Balance al
Beglnning
of Year
(b)
Tohl
Amounl
of Charges
(c)
Costs
Recognized
During Year
(d)
Wrlten off
Dudng Year
Account
Chaqed
(e)
Wdtten off
During Year
Arnount
(f)
Balarice at
End of Year
b)
16
17
18.
19
20
21
22
23
24
25
28 Total
Name of R€spondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn orisinal
Year/Period of Report
End of 2013/Q4(2) l-lA Resubmlssion
Date of Report(Mo, Da, Yr)
12131t2013 I
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IFERC FORM NO. 2 (12.e6)Page
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn orisinat(2t l-lA Resubmission
Date of Report(Mo, Da, Yr)
'tu31t2013
Year/Period of Repor
End of 2013/Q4
Other Regulatory Assets (Account 182.:,)
1. Report below the details called for conceming other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts),
2. For regulatory assets being amortized, shorar 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 'Defened Regulatory Commission Expenses' that are also reprted on pages 350-351, Regulatory Commission Expenses,
5. Provide ln a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e,9. Commission Order, state
commisslon order, court decision).
Line
No.
Desoiption and Purpose of
Other Regulatory Asseb
(a)
Balance at
Beglnnlng
Cunent
Quarterffear
(b)
Debib
G)
Written off During
Quarterffear
Account
Charged
(d)
Writlen off
During Period
Amount Recovered
(e)
Written off
During Period
Amount Deemed
Unrecoverable
0
Balance at End ol
Cunent
Quarter/Year
(s)
1 )efened Post Retirement 6,147,62 4187,101 Lm,52t
2 )efened Regulatory Tax Assel 9,078,n'2,485,42 6,59e851
3
4
5
6
7
I
s
10
11
't2
't3
'14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
JO
37
38
39
t0 Total 15,52s,E9 6,672J21 0,853J7r
FERC FORM NO.2/3Q (REV 12-07)Page 232
Miscellaneous Deferred Deblts (Account 186)
1. Report below the details called for conceming miscellaneous defered debits.
2. For any defened debit being amortizd, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Description of Miscellaneous
Defened Debits
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) []Rn orisinal(2) llA Resubmission
Date of ReDort(Mo, Da, Yi)
1431D013 t
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TFERC FORM NO.2 (12-s5)Page 233
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Name of Respondent
lntermountain Gas Company
This ReDort ls: I uale ot Kepon(1) ffiAn originat | (Mo' Da' Yi)
(2\ FA Resubmission I tztsltzolt
YeailPefloo oI Kepon
End of 2013/Q4
Accumulated Deferred lncome Taxes (Account 190)
1. Repofi the lnformatldn called for below concernlng the respondents accounting for defened income taxes.
2. At Other (Specify), lnclude defenals relatlng to other lnmme and deductions.
3. Provide ln a footnote a summary of the type and amount of defened income taxes repohed in the beginningof-year and endof-year balances for defened income
taxes that ihe respondent estimateg could be included in the developmelt oflurislic{onal recounse nates.
Llne
No.
Account Subdivhlons
(a)
Balance at
Beginnlng
ofYear
(b)
Changes During
Year
Amounts Debited
to Account 4'10.1
(c)
Changes During
Year
Amounts Credlted
to Acouni411.1
(d)
2 Electrlc
3.Gas 41,277 117,934
4 Other (Deflne) (footnote details)
5 Total(Total of llnes 2 hru 4)41,277 117,934
6 Other (Speclfy) (footnote details)
7 TOTAL Account 190 (Total of lines 5 thru 6)41,277 1 17,934
o Fdderal lnmme Tax 41,277
10 State lncome Tax 1 17,934
11 Local lncome Tax
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IFERC FORM NO. 2 (REV 12-07)Page 234
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Name of Rospondent
i lntermountaln Gas Company
This Reoort ls:(1) fiRn originat(2\ [-lA Resubmlssion
Date of Reoort
(Mo, Qa, Yi)
1213112013
YeailPenod ot Repon
End of 2013/Q4
Acoumulated Deferred lncome Taxea (Account 190) (contlnued)
Llne
No.
Changes Durlng
Year
Amounts Debited
to Account 410.2
(e)
Changes Durlng
Yoar
Amounts Credlted
to Account 41 1,2
(0
AdJustmonts
Deblts
Account No.
(q)
AdJustments
DEblte
Amount
(h)
AdJustments
Credlts'
Account No,
(t)
AdJustmsnts
Crsdlts
Amount
0)
Balance at
End ofYear
(k)
2
3 76,657
4
5 76,657
6
7 76,657
I ( 41,2n)
10 1 1 7,934
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FERC FORM NO.2 (REV.12-07)235
Capltal Stock (Accounts 201 and 204)
TteJltleltffL,rmn (b) should represent the number ol shares authorized by the artictes of incorporaflon as amended to end of year.
3. GIve detalls mnceming shares of any clas and serles of stock authorized to be issued by a regulatory commlsion which have not yet been issued,
Line
No.
Class and Serles of Stock and
Name of Stock Exchange
(a)
Number of Shares
Authorized by Charter
(b)
Par or Stated Valus
per Share
(c)
Call Price al
End ofYear
(d)
1 Common stock 5,000,000 1.00
2
3
4
5
6
7
I
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10
11
12
13
14
15
16
17
'18
19
20
21
22
23'
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
40
Name of Respondent
lntermountain Gas Company
lnts HeDon rs:(1) fiAn original
I EqlrrEllw vr r\sPvrl
End of 2013/Q4
uatB ul nEDutt
(Mo, Da, Yi)
1213112013 T
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(2)Resubmission
FERC FORM NO.2 (12.e6)Page 260
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SRn ortstnat(2\ [-]A Resubmission
uate ol KeDon
(Mo, Da, Yi)
1213112013
Yeafll.enoo oI xepoft
End of 2013/Q4
Capltal Stock (Accounts 201 and 204)
4. The identlfication of each class of preferred stock should show the dlvldend nate and whether the divldends are cumulative or noncumulaUve.
5. Stato in a footnote if any capital stock that has been nomlnally issued is nominally outstandlng at end of year.
purpose of pledge,
Line
No.
Outstanding per Bal, Sheel
(tohl amt outstanding
wlthout reduction for amts
held by respondent)
Shares
(e)
Outstanding per Bal,
Sheet
Amounl
(0
Held by
Respondent.
As Reacquhed
Stock (Acct 217)
Shares
(s)
Held by
Respondent
As Reacqulred
Stock (Acct 217)
Cost
(h)
Held by
Respondent
ln Slnklng and
Olher Funds
Shares
(i)
Held by
Respondent
ln Slnklng and
Olher Funds
Amount
0)
1 1,513,060
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
JJ
34
J5
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 25'l
Capltal Stock: Subscrlbed, Llabillty for Converslon, Premlum on, and lnstallments Recleved on (Accts 202, 203,205, 206, 207, and 2121
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which.a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Name of Account and
Description of ltem
(a)
Account 207 - Premium on common stock
Name ol Hesponoenl
lntermountain Gas Company
I II-
(1)
(2')
vl I lo.
An Original
A Resubmission
eurv vr . reFs r r(Mo, Da, Yr)
12t3112013 End of 20'13/Q4 t
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TFERC FORM NO.2 (12-96)Page 252
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien origtnat
Date of Reoort(Mo, Da, Yi)
12t3112013
Year/Period of
End of 2013/Q4(2) [-lA Resubmission
Other PaldJn Capltal {Accounts 208-211)
1. Report below the balance at the end of the year and the information specified below for the respective other paidJn 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 ryrade 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) Reductlon ln Par or Stated Value of Capltal Stock (Acoount 209) - State amount and brlefly explaln the capltal changes that gave
rlse to amounts reported under thls captlon lncludlng ldentlflcatlon wlth the cless and Berles of stock to whlch related,
(e) Galn or Resale or Cancellation of Reacqulred Capital Stock (Aceount 210) - Report balaRee at bbglnnlnE of year, oedlts, deblts,
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 io which
related.
(d) Miscellaneous Paid-tn Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, diiclose the general nature of the transactions that gave rise to the reported amounts.
Llne
No.
Item
(a)
Amount
(b)
Gain on reacquired stock 183,541
2
3
4
5
6
7
8
9
10
11
12
13
14
't5
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 25t
DtscouNT oN cAprTAL sTocK (AccouNT 213)
'1. Report the balance at end of year of discount on capital stock for each class and series of capital stock, Use as many rows as necessary lo reprt all data.
during the year and speclff the account charged.
Line
No.
Class and Series of Stock
(a)
Balance at
End ofYear
(b)
1
2
3
4
5
6
7
8
I
10
11
12
13
14
TOTAL
cAPITAL STOCK EXPENSE (ACCOUNT 214)
1, Reportlhe balance at end of year of capltal stock expenses for each class and series of capltal stock. Use as many rows as necessary to report all data. Number the rorrs ln .
sequenceslartIngfromthelastrotivnumberusedforDisountonCapltalStockabove.
of capital stock expense and speclfi the amount charged,
Line
No.
Class and Sedes of Stock
(a)
Balance at
End ofYear
(b)
16 Common Stock 1,077 ,741
17
18
19
20
21
22
23
24
25
26
27
28
TOTAL 1,077,741
Name of Respondent
lntermountain Gas Company
lnls
(1)
(2\
ls:
An Original
A Resubmisslon
ua(c ol tlt pur t(Mo, Da, Yr)
12t3112013
l Eal/ rgiluu ur nEyvr l
End of 2013/Q4 T
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IFERC FORM NO.2 (12-96)Page 254
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I FERC FORM.NO. 2 (12-s6) 255.1 |
Name of Respondent
lntermounlain Gas Comoanv
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2013
Year/Period of Report
20131Q4
Securltles lssued or Assumed and Securltles REfunded or Retlred Durlnq the Year
1. Furnish a supplemental statement briefly describing security linanclng and refinancing transactions during the year and the accounting for
te securities, dlscounts, premiums, expenses, and related gains or losses. ldentify as to Commission authorizatlon numbers and dates.
2. Provide detalls 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, dlscounts, expenses, and gains or losses relating to the securities. Set
the facts of the accountlng clearly with regard to redemption premiums, unamortized discounts, expenses, and galn 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 refundlng or
reflnancing transactlons with respect to securities previously refunded or rbtired.
3. lnclude in the identification of each class and series of security, as appropriate, the interest or dlvidend rate, nominal date of issuance,
maturity dat6, aggregate prlncipal amount, par value or stated value, and ntmber of shares. Glve also the issuance of redemption price and
name of the principal underwriting firm through which the security transactions were consummated.
4. Where the accountlng for amounts relating to securities refunded or retired is other than that specifled in General lnstruction 17 of the
Uniform System of Accounts, cite the Commission authorization forthe different accounting and state the accounting method.
5. For sectirities assumed, give the name of the compiny for which the liability on the securltles was assumed as well as details of the
transactions whereby the respondent undertook to pay obligations of another company. lf any unamortized discount, premiums, eipenses, and
gains or losses were taken over onto the respondent's books, furnish details of these amounts wlth amounts relating to refunded securlties
clearly earmarked.
Year/Period of Report
End of 2913/&[
Long-Term Debt (Accounts 22'1, 222, 223, and 224l-
1. Report by Balance Sheet Account lhe detalls concernlng long-lerm debt lncluded in Account 221, Bonds, 222, Reacqulred Bbnds, 223, Advances from Associated Companies, and
224, Other Long-Term Debt,
2. Eor bonds assumed by the respondent, lnclude in column (a) the name of tho issuing company as well as a descrlption of the bonds.
3, For Advances from Associated Companles, reporl separately advancqs on nbtes and advances on open accounts. Deslgnate demand notes as such, lnclude ln column (a) names
of assoclated companies from whlch advances were recelved,
4, For recelvers' certiflcates, show in column (a) the name of the court and date of court order under whlch such certillcates wsre lssuod,
Outstanding
(Total bmount
outstanding wlthout
reductlon for amts
held by respondent)
(d)
Class and Series of Obligation and
Name of Stock Exchange
Nomlnal Date
of lssue
(b)
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IFERC FORM NO.2.(12-96)Page 256
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Name of Respondent
lntermountaln Gas Company
Thla Report lg:(1) Enn orlglnal(2) [-]A Reeubmlsslon
Date of Report(Mo, Da, Yi)
1213112013
Yoar/Porlod of Report
End of 2013/Q4
Long-Term Debt (Accounts 221,222,223, and 2241
5, ln a supplomentalstalement, glvs 6xphnator detalls for Accounts 223 and 224 ol net dranges durlng lhe year, Wlth rospsct to long.torm advances, show for each companyl (a)
prlnclpal advanced durlng yedr (b) lnterest Added.to prjnc'lpal amounl aM (c) prlnclpal repald durlng year, Glve Commlss]on authorlzaflon nu4bers and dales'
6. lt the respondont has pledged any of lts long-term debt seaty'tles, glve partlculars (detalls) ln a foolnote, lncludlng name
tl:T
il:i::ffillfrT:^tJ'Hr:flllecurrtos ua nave been nomrnary hsued and are nomtnatty ourstanotng at end ot year, descrtbe suci seilrlrlee tn a rootnote,
difference between lhe tolal of column (f) and tre total Account 427, lnterest on Long-Term Debt and Account 430, lnterest on Dobt to Assoclated Companles.
9. Give detalls concerning any long-term debt authorized by a regulatory commisslon but not yet lssued.
Line
No.
lnterest for
Year
Rate
(ln oi)
(e)
lnterest'for
Year
Amount
0
Held [y
Respondent
Reacquhed Bonds
(Acct 222)
G)
' Held by
Respondent
Slnking and
0ther Funds
(h)
Redemplion Price
' per $100 at
End ofYear
(l)
1 7,260 2,185,15C
2 4,330 186,43C
3 4.080 175,667
4 2.'t01 .489,166
5
6
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15
16
17
18
19
20
21
22
23
24
26
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 3,036,413
FERC FORM NO.2 ({2-961 Paqb 267
lntermountain Gas Company
Unamortlzed Debt Expense, Premlum and Dlscount on Long-Term Debt (Accounts.181,225,226l
1 , Report under separate subheadlngs for Unamorllzed Debt Expense, Unamortized Premlum on Long-Term Debt and Unamorlized Dismunt on Long-Term Debt, details of expense,
or discount applbable to each dass and series of long-lerm debt
2. Show premlum amounts by endoslng the figures ln parenthe5es.
3. ln coiumn (Uf show ttre principal amount of bonds oi other long-term debt or'rginalty lssued.
4, ln colum'n (c) show the expense, premlum or discount with respect to lhe amount of bonds or other long-term debt orlginally issued.
(1)
(2)
ort ls:
An Original
A Resubmlssion
Date of Report(Mo, Da, Yr)
12t31t20',13
Year/Perlod of Report
End of 2013/Q4 I
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IFERC FORM NO. 2 (12.s6)Page 158
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(:t) EAn origlnat(2) l-lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
12131t2013
Year/Perlod of Report
End of 2013/Q4
Unamortlzed Debt Expense, Premium and Dlscount on Long-Term Debt (Accounts 18'l', 225, 2261
the date of the Commlsslon's aulhodzation of lreatrnent other lhan as specifled by lhe Uniform System of Accounts.
' 6. .ldentify separately undisposed alirounts applicable to lssues which.were redeemed ih pribr yean.
Debt-Ciedit.
Llne
No.
Balance at
Beginnlng
o{ Year
(n
Deblts During
Year
b)
Credlts Durlng
Year
(h)
Balance at
End of Year
fl)
966 966
2 53,648 1,118 52,530
3
4 84,324 261,206 127,859 217,671
5
6.
7
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13
14
15
16
17
1B
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-s6)Page 269
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien orisinat(2) l--lA Resubmission
Date of Report(Mo, Da, Yr)
1213112013
Unamortlzed Loss and Galn on Reacquired Det (Accounts 189, 25'tl
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. lf gain or loss resulted from a refunding
transaction, lnclude also the maturity date of the new issue.
2. ln column (c) show the principal amount of bonds or other long-term debt reacquired.
3. ln column (d) show the nbt gain or net loss rbalized on each debt reacquisition as computed in accordance with General lnstruction
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 lo Account 429.1, Amortization of Gain'on Reacquired Debt-Credit.
Line
No.
Designatlon of
Long-Term Debt
(a)
Date
Reacquired
. (b)
' Principal' of Debt
Reacquired
(c)'
Net Gain or' Loss
(d)
Balance at
Beginning
of Year
. (e)
Balance at
_ End ofYear
(0
1 Fiat Mortgage bonds
2 Serles I 11/'16/1S89 4,241 3,505
3 Series J 1 1/16/1989 14,05'1 1,58(
4 Series K 1 1/1 6/1 989 7,84r 6,45t
5 Series L 1 1/1 6n 989 63,19r 52,15I
6 Series M 1 1 /1 6/1 989 238,49i 19,761
7 Senior Debentures'l 1/2009 09/27l'1993 50,29i 41,501
8 Senlor Debenhlres 10/2013 09/18/'1998 34,554 28,498
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14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31 '0i
32
33
34
35
36
37
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39
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TFERC FORM NO.2 (12-96)
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report ls:
(1) X An Orlginal
(2) A Resubmission
Date of Report
3131t2014
Year Of Report
End of 201 3/Q4
RECONCil.,IATION OF REPORTED NET INCOME WTH TAXABLE INCOME FOR FEDERAL INCOME TAXES
'1. Roporl th3 r€conclllatlon of reportsd net lncomo for the year wlth taxeblg lncomB used
ln computing Fedaral lncome Tax accruals 6nd Bhov, computatlon ol such tEx accruals.
lnclud€ ln the reconciliallon, as faras practlcable, th8 same detall as fumlshed on
Schedulo lvl-l of ths tax retum for the year. Submlt a reconclllatlon 6ven thought th6r6
ls no taxable lncomB for lho yoar. lndkate clearly lhs nature of each reconclllng amount.
2. lf tha utlllty ls a member of a group thal fllss consolldated Foderal tax
rsturn, reconcllo roported net income wlth taxabl€ net lncome as lf a
separata retum wer€ to b6 llled, lndlcatlng ho,vever, lntercompany amounts
to b6 ollmlnated in such a consolldated retum. State names of group
m6mb6rs, lax assigned to each group member, and basls of allocation,
asslonmants, or sharlng of the consolldated tax amons th€ oroup mambers.
Line
No.
Particulars (Details)
(a)
Amount
(h)
1 Net lncome for lhe Year (Paoe 1 18)14,251,962
2 Reconcilino ltems for the Year
3
4 Taxable lncome Not Reoorted on Books
5 See detalls on Daq€ 261A 2.836.302
I
7
8
o Deductions Recorded on Books Not Deducted for Return
10 See details on Daoe 281A 7.553.903
11
12
13
14 lncome Recorded on Books Not lncluded in Return
15 See detalls on Daoe 261A (56.460'
16
17
18
19 Deductions on Return Not Charoad Aoainst Book lncome
20 See detalls on oaoa 281A 11_436.567
21
22
23
24
25
28
27 Federal Tax Net lncome 13.129.2002S Show Computation of Tax:
2e30 Federal taxable income
31
32
33
34
35
36
37
38
39
10
Federal taxes at statutory rate
Environmental tax
Prlor ysar provision adjustments
Federal fuel excise tax credlt
13,'t29,200
4,55s,220
0
(357,601)
0
4,237,619
=========
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IFERC FORM NO.2 (12-96)Page 26L
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
Thls Report ls:
(1)xAn orisinat
(2) A Resubmlsslon
Date of Report
3t3112014
Y6ar of Report
End of2013/Q4
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Partlculare (Detalle)
lal
Amount
tbl
Taxabla lncome not Reporl€d on Books:
Advances ln ald of congtructlon
Net change ln unbilled rev€nue
Contrlbutlons ln ald ot conslructlon
Galn on Aseet Sales
Deductlons Recorded on Books not Deducted for Retum:
Federal income taxes
lntangible plant amortlzation
Workers Comp and FICA Accrual
50% meal disallowance
401 K Company Contrlbution
Slock Dividend Plan
Defeffed compensation plans
Llne Pack
Post retirement bonefts
Charitable Contrlbutlons
Vacatlon accrual
Penalties
Unlform capitallzatlon
AmortizaUon of premium, reflnanced debt
Amortlzatlon ol defened costs on rellrad debt
Spouse travel
State incoma taxee
Supplemental RetlrEment Ptan
Lobbylng expense
Club duds
Provision lnjurJes & Damages Accrual
lncome Recorded on Books not lncluded ln Return:
Medicare Part D Subsldy
AFUDC equity
AFUDC debt
Deductions on Return Not Charged Against Book lncome
Cost of removal deductlon
Exce3s tax over book depreciation
Bad debt chargeoffs, net provlslon
Research and Development Costs
Purchased Gas AdJustments
lncentive award accrual
Loan reflnance fee amortization
Amortizatlon of lntangible assets
Net Operatlng Loss (Carry forward)
1,065,2111
1,S26,080 |
146,011 I
___--------_t
2,838,302 I---------t--*l
7,68s,731 |
0l
I4e,463
|73,3s3
|212,574
(77,220)
(170,817)
0
(297,988)
(1 83,01 1)
1 14,003
0
(57,7ss)
72,218
0
0
47,358
42,U3
73,516
2,5A7
_i:::Y
=Iff:='i='=
(8,200)
0
_.9:?
===(i:l'='l
27X,562
'10,027,457
(215,1 98)
2,1'14,956
0
(784,01 0)
0
0
0
11 ,436,587
FERC FORM NO. 2 (12-96)Page 261A
Taxes Accrued, Prepald and Charged During Year, Dlstrlbution of Taxes Charged (Show utlllty dept where appllcable and acct charged)
1. Give details of the comblned prepald and accrued tax accounts and show lhe total taxes charged to operatlons and other accounts during the year, Do not include gasoline and
lootnote and deslgnato whether estimated or actual amounts,
2. lnclude on thls page, taxes pald durlng the year and chared direct to fnal accounts, (not charged to prepald or accrued taxes), Enter the amounts in both olumns (d) and (e). The
balanclng of thls
page ls not affdcted by the inclusion of these taxes.
3. lnclude ln mlumn (d) taxes charged during lhe year, taxes ctarged lo openations and other accounts through (a) accrals credited to tdxes accred, (b) amounts credited to the
portion of prepald taxes charged to runent year, and (c) taxes pairi and charged dhect to operations or accounb other lhan accrued and prepaid tax accounts,
4. Llsl the aggregate of each kind of tax in such manner lhat the total tax for each State and subdMsion can readily be ascertalned.
Line
No.
Klnd of Tax
(See lnstruc0on 5)
(a)
Balance at
Beg. ofYear
Taxes Accrued
(b)
Ealance at
Beg, ofYear
Prepald Taxes
(c)
1 Unemployment - Federal 968
2 Unemnlovment - State 7,800
3 FICA 90,321
4 CIU Franchises'3,471,145
5 Property 1,441,345
6 Sales .6%6S
7 Use - 6%10,41(
I lnmme - Federal 49,4581
I lncome - State 69,621
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 5.042,227
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This
(1)
t2)
ls:
An Original
A Resubmission
Date ot Reoort
(Mo, Da, Yi)
12t31t2013
YeaflHenoo or Kepon
End of 2013/Q4
Name of
lntermountain Gas Company
FERC FORM NO, 2 (REV 12-07)Page 262a
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Name oI HeSponqcnt
lntermountaln Gas Company
I nt6 K6DOn tt:(1) fiRn Ortstnat(2\ l-lA Reeubmlsglon
uatg 0t KgDon(Mo, Da, Yi)
1213112013
Yeaflrenoq oI Kgpon
End of 208144
Taxes Accrued, Prepald and Charged Durlng Year, Dlstrlbutlon of Taxos Charged (Show utlllty dept where appllcable and acct charged)
(contlnued)
5. ll any tax (exclude Federal and State lncome taxes) overs mom lhan one year, show lhe requlred lnfotmatlon separately for each tax year, ldenllfilng lhe year ln ctlumn (a),
6. Enter all adjustmenls of ttre accrued and prepald tax accounts in column (l) and exphln each adjuslment ln a footnote. Des[nate deblt ad,lustrnents by parenlheses.
auhorig.
8, Show ln columns (l) thru (p) hor lhe taxes accounb wers dlsMbuted. Show both the uUlity department and number of account dargod. For taxes darged to utlllty plan[ shor the
number of lhe approprlate balance sheet plant account or subaccount
9. For any tax apporlioned to more than one ulllity departnent or account, state ln a foolnote the basis (necesslty) of apprllonlng such tax.
10. ltoms under $250,000 may be grouped.
11, Report ln column (q) he appllcable effecllve state lncome tax rate.
Line
No.
Taxes Charged
Durlng Year
(d)
Taxes Pald
During Year
(e)
Adjustmenh
(0
Balance at
End ofYear
Taxes Accrued
(Account 236)
(s)
Balance at
End ofYear
Prepald Tues
(lncluded ln Acct 165)
(h)
1 13,753 10,348 4,373
2 61,985 64,236 5,549
3 1,637,861 1,s89,557 138,625
4 6,927,268 5,970,948 4.427,46s.
5 3,067,498 2,989,189 91 s)1,518,739
b 3,559 3,285 343
7 231,24i 262,481 20,818)
8 4,237,619 610,828 3,s77,333
o 1,089.888 685,821 473,688
10
11
12
't3
14
15
16
17
18
l9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 TOTAL 11,270,878 12,186,693 e15)10,125,297
FERC FORM NO.2 (REV 12-071 Page 283a
Taxes Accrued, Prepald and Charged During Year, Distribution of TaxEs Charged (Show utlllty dept where appllcable and acct charged)
1. Give details of the combined prepald and accrued tax accounts and show he total taxes charged to openations and other accounts durlng the year, Do not include gasoline and
sales taxes whlch have been charged to be accounts to which the taxed materlal was charged. lf the acfual or estimated amounb of such taxes are known, show lhe amounts ln a
rchote and deslgnate whether estlmated or aclual amounts.
2. lnclude on thls page, taxes pald during the year and charged dkect to fnal accounts, (not charged to prepald or acerued taxes). Enter the amounls in both olumns (d) and (e), The
ol thls
page is not affected by the lncluslon of these taxes.
3, lnclude ln column (d) taxes charged durlng the yea( taxes charged lo operatlons and oher accounls lhrough (a) accrals credited to taxes acuued, (b) amounts credited to the
portion of prepaid taxes chaqed to cunent yeal and (c) lues paid and charged direct to opera0ons or accounls olher lhan accrued and prepaid tax accounb.
4, Llst lhe aggregate of each kind of tax in such manner that lhe total tax for each State and subdivbion can readlly be ascertained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Electric
(Account 408.1,
40e.1)
(t)
Gas
(Account 408,1,
40e.1)
(j)
Other Ullllty DepL
(Account 408.1,
409,1 )
(k)
Other lncome and
Deductions
(Account 408.2,
409,2)
0)
Thls
(1)
(2)
ls:
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
1213112013
Year/Penod ot Keport
End of 2013/Q4 T
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IFERC FORM NO. 2 (REV 12-07)Page. 262b
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Taxes Accrued, Prepald and Charged Durlng Year, Distributlon of Taxes Charged (Show utlllty dept where applicable and acct charged)
(contlnued)
5, lf any tax (exclude Federal and State lncome taxes) covers more than one year, shoil lhe requlred lnformation separatoly for eadr tax year, ldentlflng the year in column (a).
6, Enter all adJustrnents ol the accrusd and prepaid tax amounts ln column (l) and exphln each adJustment in a footnote. Deslgnate deblt adJustments by parentieses.
authotity.
number of the appropdate balance sheet plani account or subaccount.
9, For any tax apportoned to more lhan one utllty department or account, state ln a footnote the basls (necesslty) of apprtlonlng such tax.
1 0, ltems under $250,000 may be gmuped,
11, Report ln column (q) lhe appllcable offectlve state lncome tax rate.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
State/Local
lnmme Tax
Rate
(q)
Extraordinary ltems
(Account 409.3)
(m)
Other U0lity Opn.
lncome
(Account 408,1,
40e.1)
(n)
AdJustment to Ret.
Earnlngs
(Account 439)
(o)
Name of
lntermountain Gas Company
This
(1)
(2\
ls:
An Original
A Resubmisslon
Date of Report
(Mo, Da, Yr)
12131t2013
Year/Period of Report
End of 201 3/Q4
FERC FORM NO.2 (REV 12-071 Page 263b
Miscellaneous Current and Accrued Llabllltles (Account 242)
1. Describe and report the amount of other cunent and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may.be grouped under appropriate title.
Item
(a)
Accrued incentive 1,281,237
Accrued wages
Accrued benefits
Accrued vacation
Name of Respondent
lntermountain Gas Company
This Reoort ls:('i) fiRn originat
Year/Period of
End of 2013/Q4(2)Resubmisslon
Date of Reoort
(Mo, Da; Yi)
12131t2013 I
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IPage 268FERC FORM NO. 2 ({2-s6)
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) ffiRn origtnat(2\ l-lA Resubmisslon
Date of Reoort(Mo, Da, Yi)' 12t31120',t3
Year/Perlod of Repor
End of 2013/Q4
Other Deferred. Credlts (Accour t 263)
1,
2,
3.
Report below the detalls callod for concemlng other deferred credlts,
For any defered credlt belng amortlzed, show the perlod of amortlzatlon,
Minor items (less than $250,000) may be grodped by classes,
Line
No.Description of Other
Deferred Credils
(a)
Balance at
Beglnning
ofYear
(b)
Debit
Conlra
Account
(c)
Deblt
'Amount
(d)
Credlts
(e)
Balancs at
End ofYear
(0
1 Defened Comp plan 1,995,75i 170,81r 1,824,939
2 Deferred Other 20,07s 20,075
3 Deferred lntercompariy 661,513 269,75t 391,754
4 Officers SERP 6]25,714 6,725,714
5
6
7
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11
't2
13
14
15
15
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
t6 Total 2,657,270 440,577 6,745,79(8,962,492
trtrD^ tr.-\D[n Nn , '{r_oAl Fana ?69
Name of Respondont
INTERMOUNTAIN GAS COMPANY
Thls Report ls:
('l) l An Original
(2) A Resubmlssion
Date of Report
' s13112014
Year of Report
End of 20'13/O4
A0CUMULATED DEFERRED INCOME TAXES - OTHER PROPERW (Account 282)
1, Report the lnformstlon callod for bslow concemlng th6 respondenfs accountlng for
dofarred lrcoma taxss relallno to Drooerlv not sublet to acceleratsd amortlzatlon.
2. For Other, lnclude defenals relating 10 other lncorna and deductlons.
-lne
tlo.
Account Subdivlslons
fa)
Balance at
Beglnnlng
of Year
ft!)
CHANGES DURING YEAR
Amounts
Debited To
Account 4 1 0.1
(el
Amounts
Credlted To
Account 41 1.1
(dl
1 Account 282
2 Elechlc
3 Gas 35,462,618 5,58,l,518 1,818,908
4 Other (Deftne)
5 TOTAL (EnterTotal of lines 2 thru 4)35.482.61 8 5.501.518 1.816.998
6 Other (Spsclfy) Leased Appliance Program
6.01
s.02
TOTAL Account 282 (Ent€r Total of llnes 5 thru 6)35,482,018 5,561,518 I .816.998
I Classiflcatlon of TOTAL
Federal lncome Tax 35,462.818 5.581 ,518 1.816,998
10 State lncome Tax
11 Local lncome Tax
NOTES
Class of Properly Estlmated Llves ilty::::.
1 970
1971
1981
1 S87
1 970
1971
1 981
1 987
411112005
2012
'1e71
1981
I 987
1 970
1971
1 981
1987
1 981
't 987
Transmlsslon DDB
Transmlselon DDB/SYD
Transmlssion ACRS
Transmlsslon MACRSDlstrlbutlon DDBDlstrlbutlon DDB/SYDDlstrlbutlon ACRSDlstrlbutlon MACRSDislributlon MACRS
Dlstrlbutlon MACRS
Transportatlon Equlpr DDB
Transportation Equlpr ACRS
Transportailon Equlpr MACRS
Office Furniture & Eq DDB
Offlce Fumiture & Eqr DDB/SYD
Offlce Furnilure & Eqt ACRS
Offic€ Furnlture & Eqr MACRS
Structures & lmprover ACRS
Structures & lmprover MACRS
::"j':::
R&D
ctAc
Cost of removal
Excess tax over book depreciation
Galn(Loss) on sale of assets
Lino Pack
AFUDC
Guideline Llfe. 22 y6arg
Guldellne Class Life - 17,6 years
1 0 y6ars
1 5 yearg
Guldellne Lifa - 35 years
Guldellne Class Llfe - 28 years
1 5 years
20 years
15 years
20 years
Guldeline Class Llfe - 3 years
3 years
5 years
GuldBlineLife-Syears
Guldeline Class Llle - 7 years
5 years
5, 7 years
16, 18 & l9years
31.5, 39 years
Schedule M Deferred TaxAmount Provided
(2,114,e56) (t40,234t
1,626,080 569,505
(273,362) (ss,740)
(10.027,457) (3,511,e30)
145,01 1 50,787
(48,280) (16,e02)
a;;;;,*.) ;;:;;;;
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FERC EORM NO. 2 (].2-96)Page 214
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FERC FORM NO 2, (L2_961
Nam€ of Respondent
INTERMOUNTAIN GAS COMPANY
fhlB Report ls:
ll) X An Orlglnal
'2) A Resubmlsslon
Date of Reporl
sBl12014
Year of Report
End of 2013/O4
ACCUMULATED DEFERRED INCOME TAXES. OTHER PROPERry |Account 282I
l, Addrow8asn0c68lerytonportsll data. Wh€nrow8qroadded, lheaddltlonal rownumborsshouldfollowlnlequonce,4,01,4.02and8,01,8.026ta,
Uge separate Deoes as reoulred.
CIIANGES DURING YEAR AOJUSTMENTS
Balance at
End ofYear
rk)
Llne
No.
Amounts
Deblted To
Account 41 0.2
{e)
Amounts
Credlted To
Account 41'1.2
lfl
Deblte Credlts
Acct. No.
Io)
Amount
ah)
AccL No.
fll
Amount
dt
2
4111.1221 (a)
1823 & 2s40 (a)
2830 (b)
0
3,061
0
4101.1221 (a)
1823&2s40 (a)
2830 (b)
175,041
429,544
5.999,240
45,808,302 3
4
3.061 8.804.225 45,808,302 5
6
6.01
6.02
3,061 8,80d.,22s I 45,808,302 Lg
I3.061 6.604.225 45.808.302
't0
't1
Annual Tax Defsnals:
Year
'1970-90
1 991
1SS2
1 993
'1994
1 995
1 996
1 997
1 998
1 999
2000
2001
2002.
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
20't3
Annual D€f6nalCredits Debits13,548,355 3,637,628' 51,356 137,077145,291 480,8862ss,6t7 a70,220414,750 734,180133,463 97,68086,999 97,825199,775 284,957485,922 630,120153,887 155,312277,J18 200,185423,00s s14,337
1,777 ,814 371,3853,403,641 529,4262,371,054 437,93'l501,156 909,347743,552 6S3,903837,470 152,5013,840,404 325,633'2,886,119 464,8931,977,523 169,7854,535,57e (17,73e\5,967,761 192,9451,816,998 5,581,s18
Dr Cr
Adlustments
4,413,106
33,964
10,812
313,465
(e,042)
(a,74't)
(24,082]
(26e,523)
(5e,51 s)
50,729
42,348
(765,228)
14,732
27,493
(85,431)
(77,a41)
(204,77a)
(66,746)
(1 52,039)
407,084
83, t S3
0o,822)
(568,10e)
6,601,1 64
Balance
14,323,833
14,272,078
13,947,293
1 3,830,1 55
13,501,883
13,523,725
13,489,017
13J54,272
12,930,555
12,97S,659
1 3,099,1 38
11,842,678
13,263,739
18,'t65,847
1 8,01 3,579
't7,427,747
1'1,273,015
17,891,242
21,053,974
23,582,484
25,773,415
30,255,S1 1
35,462,618
45.808,302
Defened taxes are provided for thB differencs between book lives on a
composite method and tax llves computed either on a decllnlng balanca
method, a sum-of-the yoars dlglts method, or an ACRS m6thod.
(a) Represents adjustments to the retum as flled.
(b) Represents amounls transfened from Acct. 283.
Page 275
Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Report lsl
(l)XAnOriginal
(2) A R€submission
Date of Report
3131114
Year of Report
End of 2013/Q4
1. Report the information called for below conceming the
respondent's accounting for defened lncome taxes rslating
to amounts recorded in Account 283.
2. For Other, include defenals relating to other income and deductions.
Line
No.
Account Subdivisions
(a)
Balance at
Beginnlng
of Year
/h'l
CHANGES DURING YEAR
Amounts
Debited
(Account 410.1)
lel
Amounts
Credited
(Account 4'l'1.1)
(dl
1 Account 283
Gas
Accrued 401k Penslon 1 00.981 173.689
4 Bad debt orovision (80.0071 171.423 247,142
Charitable Conhibutlons (88.9901 64.054 0
6 Contlnoencv Ressrve (31,850)10,500 0
7 Advances in eld of constructlon Q.478.184',1 92,838 565,662
I Deferred compensatlon plans (635,4661 93.6'15 33.829
I State lnvestmont tax credlt 0 0
10 Fes 158 R6o Ass6t 2,256.669 0 1.645.854
11 lncentive awards h12.061 228.715 496,1 1 I
12 lntercomoanv Defened Credil (231.529'173,s72 0
13 Medlcare Part D Subsidy (1 3,6s01 0 0
14 Accrued FICA (9,81 g',15,821 30,929
1 Restricted Stock (3.901'0 0
't6 Post retirement beneflls (1,235,287 1.319.045 10.446
't7 Purchased oas adiustments 0 0
18 Suoolemental rellrement olan (2.667.s04 266,747 26.572
19 Refinancs costs 144.435 0 25.276
2A Uniform caoltallzatlon $20,204',,20,228 0
21 Accrued vacation.(338.2301 33.009 72.5O9
22 Research and D€velooment 4.768.182 0 0
23 Amortizalion of inlanoibles 0 0
24 Unbilled revenue 0 0
2l Defened costs on refinanced debt 0 0
2e Pension 0 0
21 State purchase gas adiuslments & State SERP n43.222 36,825 0
2t Federal reoulatory oross-uD (2,598,468 0 0
29 State r6oulatorv oross-uD 4,126.741 0 0
30 Net operating loss 0 0
31 TOTAI (Acct 283) (Total of lines 3 thru 30)307.655 2,72s,573 3,328,227
32 Classification of TOTAL
33 Federal lncome Tax 450.877 2.688.748 3.328.227
34 Sate lncome Tax 043,222"36,825 0
The Respondent provides doferred lncome taxes in this account for all timing differences between book and tax accounting which
aro not dlroctly related to property. This accounting was approved by th6 IPUC in Order No. 11507. Beginning in 1983, pursuant to
IPUC Order No. '17701 , the Respondent does not provide for deferrad State income taxes on its utility operations rvith the exception
ofpurchasegasadjustmenttimlngitems. For2012,lheitemsonpage277 generateddeferredtaxprovisionsinthlsaccount (seepage26'lA).
(a) Represents adJustments to the return as filed.
(b) Represents amounts tranferred to Acct. 282.
(c) Represents adjustment to record FASB 1 09.
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FERC rORM NO. 2 (12-96)Page 276
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Namo of Rsspondenl
INTERMOUNTAIN GAS COMPANY
fhl6 Reporl ls:
'1) x An Original
'2) A Rasubmlsslon
Dat6 of Report
3t31114
Y6ar of Roport
End of 2013/Q4
ACCUMULATED DEFERRED INCOME TMES - OTHER (Account 283) (Contlnued)
3. ProvldB ln a footnote exphnallons for pagos 276 and 277.
amounts relaung to lnslgnificant ltemg llsted under Other,
lncludo 4, Add additional ro11,3 as neco8sary to report all data. Wh6n rows are addcd, th€ additional
rownumber8shouldfollowinsequenqo,4.01,4.02and6.01,6.02etc. Useseparatopagesas
requlred.
CHANGES DURING YEAR
ADJUSTMENTS
Deblts Credits
Balance at
End of Year
rkl
Llne
No.
Amounls
Deblted
(Account 410.2)
1e'l
Amounts
Cr€dited
(Account 41 1.2)
rn
Acct. No.
ld\
Amount
{h\
Acct. No.
/n
Amount
fi\
1
2
1823 & 2540 (c 1 9.443 410 (al 1,567 {90.5841 3
1823 & 2540 35,465 (1 90,791 I 4
410 (B'24,936 0 5
1823 & 2540 (c 4.875 e6.225'6
1823 & 2540 (c'650,955 (3.501.963 7
411 (a) & 1623&2540 (cl 169.309 (744.980',8
1823 & 2540 (cl 3,720.490 (3.720,499',I
1823 & 2540 139,51 0 750,525 10
823 & 2540 (cl 66,641 (466.106 11
823 & 2540 (cl 13,234 r/1.'lsl 12
823 & 2540 (c'3.117 ('16,787 13
823 & 2540 (c'0.194 (33.321 14
1823 &2540 (c'891 Q.792',,15
410 (a) & 1823&2540 (c:'!23.564 1 96.870 16
17
1823 & 2540 (cl 442,705 410 (.1,658 (2,868,s7(18
1823 & 2540 (cl 27.208 146.367 19
1823 & 2540 (cl 64.498 410 (al 17.488 (346.986'20
410 (a) & 1823&2540 tcl 81.091 410 (e 22,976 (436,2451 21
282 (b:4.768.182 22
23
24
25
2e
411 (a 4,737 111.134 27
282 (b 1,1 65,830 1823 & 2540 (c)3.764.2s8 0 28
242 (b'4"633.41 1 1823 & 2540 (cl 706,670 29
30
16,071,077 4,829.875 (1 1.536,201 31
32
16.066.340 4.829.875 11.425.067 33
4,737 (11'1,1341 34
Doecrlption
Accrued 4olk penslon
Bad dcbt provisiong
Charitabla Contributions
ConUngency Resarve
Advances ln aid of consttuction
Defened compensatlon plans
State lnvastment tax crodlt
FAS 158 RogulatoryAsset
lncontlve awards
lntercompany Defened Credlts
Madlcare Part D Subsldy
Accruad FICA
. Restricted Stock
Post retlrement beneflts
Purchased gas adjustmonts
SERP accrual
Raflnanco costg
Uniform capitalizatlon
Accruod vacatlon
Resoarch and oevolopment
Defensd cost on reflnanced dobt
Net operatlng loss
Gross Timlng DlIf
(212,574)
(21 s,1 e8)
183,0.11
30,000
(1,065,21 1)
170,817
(9,582)
(4,701,868)
(764,010)
495,920
(49,453)
e,zoo,ess
723,039
(72,218)
57,795
(1 14,003)
D€ferrsd Tax68 Provlded
(1,804,680)
Q2,7oe)
(75,31 s)
64,054
10,500
(372,824)
59,786,0
(1,645,654)
(267,404)
173.572
0
(17,308)
0
1,308,599
0
277,000
(25,27s)
20,228
(3e,eoo)
0
0
0
-------16or..6s4t
EERC FoRM NO. 2 (12-96)Page 211
Name or xesponoenr
lntermountaln Gas Company (1) t(2) l-
Port rs:
lAn Original
lA Resubmisslon
uatB oI xepon I r€'arrr€floo oI r(epor(Mo, Da, Yi) |12tstt2o13 | sno ot 201s/o4
Other Regulatory Llabllltles (Account 254
1,R
includ
2. Fr
3,M
4.P
comm
aport below the details called for concernlng other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
lble in other amounts),
r regulatory liabilities being amortized, show period of amorlization in column (a),
inor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever ls less) may be grouped by classes,
ovide ln a foolnote, for each line item, the regulatory citation where lhe respondent was dlrected to refund lhe regulatory llability (e,9, Commission Order, slate
ission order, court decision),
-inr
No Descdptlon and Purpose of
Other Regulatory Llabllltles
(a)
Balance at
Beginnlng of
Cunent
Quarterffear
(b)
Wdtten off durlng
Quarter/Perlod
Account
Credited
(c)
Written off
Durlng Perlod
Amoirnt
Refunded' .
(d)
Written off
Durlng Perlod
Amount Deemed
Non-Refundable
(e)
Credlts
(0
'Balance at
End of Cunent
Quarlerffear
(s)
1 )eferred Tax Reg Liab 7.549.9!)2,318,508 5,231,49C
2 )ostretirement 5t4.76i 514.767
3
4
5
b
7
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
2A
29
30
31
32
33
34
35
36
37
3B
39
40
41
42
43
44
45 Total 7,549,99r 2,318,50t 5,l1,707 5.710,2s7
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tFERC FORM NO. 2/3Q (REV 12-07)Page
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This page intentionally left blank.
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn original
Gas Operatlng Revenues
1, Report below nahrral gas operatlng revenues for each prescribed account total. The amouhls must be Gtnsistent with the detalled data on succeedlng pages,
2. Revenues ln columns (b) and (c) lnclude transltion costs from upsheam pipellnes,
(0 and (g) revenues for Actounts 480-495,
Revenues for
Transition
Costs and
Tak+orfay
Amount for
0urrent Year
Revenues for
Transltion
Costs and
Take-or-Pay
Amount for
Previous Year
Amount for
Previous Yoal
481 Commercial and lndusfial Sales
482 Oher Sales to Public Aulhoritles
489.1 Revenues from Transportation of Gas of Olhers
Through Gatherlng Facilltles
489.2 Revenues from Transportatlon of Gas of Others
Through Transmission Facllitles
489.3 Revenues from Transportation of Gas of Others
Through Distribution Faclllties
489,4 Revenu6s hom Storing Gas of Others
490 Sales of Prod. Ext. from Nalural Gas
491 RevenuesfromNatural Gas Proc, byOthers
492 lncidental Gasoline and Oil Sales
493 Rent kom Gas Property
496 (Less) Provislon for Rate Refunds
of Report
End of 2013/Q4 T
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IFERC FORM NO.2 (REV 12-071
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lntermountaln Gas Company
Date of Reoort. (Mo, De, Yi)' 1213112013
Gag Operatlnq Revenues
4. ll lncreases or decreases from prevlous year are not dedved lrom previously reported figures, erplaln any inconsistencles ln a footnote.
5. on Page 1 08, include inlormation on major changes during lhe year, new servlce, and important rate lncreases or decreages,
6, Report the revonue lrom transportatlon servlcos lhat are bundled wllh storage servlces as lransportatlon ssrvlce revenue,
Amount for
CunentYear
0
Amount for
Previous Year
(s)
Total
0poratlng
Revenuee
Amountfor
CurentYear
(h)
Total
Operatlng
Revenuea
Amount for
Previous Year
(i)
Dekatherm of
NaturalOas
Amount for
Cunent Year
(,)
Dekatherm of
NaturelGds
Amount for
Previous Year
(k)
FERC FORM NO.2 (REV 12-O7I Paqe 301
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn originat(2) l-lA Resubmission
Revenues from Transporatlon of Gas of Others Through Gatherlng Facllltles (I,ccount 489.1)
1. Report revenues and Dth of gas dellvered through gatherlng facilities by zone bf recelpt (1.e, state ln whlch gas enters respondents system),
2. Revenues for penaltles lncluding penaltles for unaulhorized overruns must be reported on page 308.
Llne
No.
Rate Schedule and
Zone of Recelpt
(a'l
Revenues for
Transition .
Costs and
Takeorfay
Amount for
CunentYear
ft)
Revenues for
Tnansactlon
Costs aM
Takeor-Pay
Amountfor
Prevlous Year
(c)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
Revenues for
GRI and ACA
Amount for
CunentYear
(d)
1 Not applicable
2
3
4
5
6
7
0
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Ddib of Report(Mo, Da, Yr)
1213112013
Year/Period of Report
End of 2013/Q4 I
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IFERC FORM NO. 2 ({2-96)Page 302
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lntermountain Gas Company
This Reoort ls:(1) ffien ortgtnal
Revenuee fiom Transporatlon of Gas of Othere Through Gatherlng Facllltles (Account 489.1)
3, Olhor RsvenuEs ln columns (l) and (g) lnclude reservallon darges rocolved by lhe plpellne plus usage charges, lesa revenues rsflected ln mlumns (b)through (e),
4. Dellvered Dlh of gas must not be adtusted for dlscountlng,
Dekatherm of
Nalural Gas
Amount for
Previous Yedr
Total
Operatlng
Revenues
Amount for
Cunent Year
Total
Operatlng
Revenues
Amount for
Previous Year
FERC FORM NO.2 ({2-96)
Name of Rospondent
lntarmountaln Gas Company
Revenues from Transportatlon of Gas of Others Through Transmlsslon Facllltles (Account 489.2)
1, Report revenues and Dth of gas dellvered by Zone of Delfuery by Rate Schedule. Total by Zone of Dellvery and for all zones. lf respondent does not have ssparate zones, provlde
totals by rate schedule.
2., Revenues for penalties includlng ponalties for unaulhorlzed overruns must be reporled on page 308.
3. Other Revenues in mlumns (f) and (g) include reservatlon charges recelved by the plpellne plus usage charges for transportation and hub sorvicos, less revenues reflected in
columns (b) throuoh (e).
Revenues for
Transition
Cosls and
Take-or-Pay
Amount for
CunentYear
Revenues for
Transltlcin
Cosis and
Tak+or-Pay
Amount for
Previous Year
Reyenues for
GRI and ACA
Amount for
Cunent Year
Revenues for
GRI and ACA
Amount for
Previous Year
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This
(1)
(2)
ort ls:
An Origlnal
A Resubmlssion
Date of Reoorl
(Mo, Da, Yi)
12t3112013
Year/Period of Report
End of 2013/Q4
FERC FORM NO. 2 ({2-e6)Page 304
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) .EAn orlginal
(21 flA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112013
Year/Perlod of Report
End of 2013/O4
Revenues from Transportatlon of Gas of Others Through Transmlsslon Facllltles (Account 489.2)
4. Dellvered Dih of gas must not be adJusted for dlsmunting, .
5, Each lncremental rate schedule and each lndividually certiflcated rate schedule must bo separately reported.
6. Where kansportation serulcos are bundled wlth Storage servicqs, report total revenuos but only transportation Dth,
Line
No.
Ottier
Revenues
Amount for
Current Year
(f)
Other
Revenues
Amountfor
Previous Year
(o)
Total
0peratlng
Revenues
Amount for
CurentYear
{hl
Total
0penatlng
Revenues.
Amount for
Prevlous Year
fl)
Dekalherm of
Natural Gas
Amount for
CurentYear
il)
Dekalherm of
Natural Gas
Amount lor
Prevlous Year
ft)
1
2
3
4
5
6
7
B
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10
't1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 ({2-96)Paoe 305
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SRn orlginat(2\ l-lA Resubmlsslon
Date of Reoort(Mo, Da, Yi)
12t3'1t2013
Year/Period of R€port
End of 2013/Q4
Revenqes from Storlng Gas of Others (Account 489.4)
1. Report revenues and Dth ol gas wlthdrawn lrom stonage by Rate Schedule and ln total.
2. Revenues for penaltles lndudlng penallies for unaulhorized overruns must be reported on page 308.
Line
No,
Rate Schedule
{al
Revenues for
Transltion
Cosls.and
Take-orfay
Amount for
CunentYsar' tb)
Revenues for
Transacton
Costs and
Takeor-Pay
Amount for
Prevlous Year
(cl
Revenues for
GRI and ACA
Amount for
Cunent Year
(dl
Revenues for
GRI and ACA
Amountfor
Prevlous Year
(e)
1 Not applieable
2
3
4
5
6
7
8
9
10
11
12
't3
14
'15
16
17
1B
19
20
21
22
23
24
25
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TFERC FORM NO.2 (12-e6)Page 306
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Name of Respondent
lntormountain Gas Company
I nls HeDon.ls:(1) ERn orisinat(2\ l-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112013
Year/Perlod of Report
End of 2013/Q4
Revenues from Storlng Gas of Others (Account 489.4)
4. Dth of gas wlthdrawn from storage must not be adjusted for dlscounting.
5. Where lransportallon services are bundled wlth storage servlces, report only Dth wllhdnawn lrom storage.
Llne
No.
Other
Rgvenues
Amounl for
CunentYear
(fl
0ther
Revonues
Amountlor
Prevlous Year
{o}
Total
0peratlng
Rovenues
Amountfor
CunentYear
ft)
Total
0peratlng
Revenues
Amount for
Prevlous Yaar
fl)
Dskatherm of
Nalural Gas
Amount for
CunentYear
fl)
Dekatherm of
Natural Gas
Amount for
Previous Year
ft)
1
2
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25
EEE.i En E f,n [t.-t , ,,{ t- oal D6^a
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) fiAn originat(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112013
Year/Period of Repofl
End of 2013/Q4
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.
Llne
No.
Description of Transaction
(a)
Amount
(in dollars)
(b)
1 Sommisslons on Sale or Dlstributlon of Gas of Othens
2 lompensation for Minor or lncldental Services Provlded lor Olhers
3 Profit or Loss on Sale of Material and Supplles not Ordinarlly Purchased for Resals
4 Sales ol Stream, Water, or Electdcity, lndudlng Sales or Transfers to Other Deparlments
5 vliscellaneous Royaltes
6 levenues lrom Dehydratlon and Other Processlng of Gas of Others except as provlded for ln the lnstructions to Account49S
7 levenues for Rlght and/or Beneflts Received from Others which are Realized Thmugh Research, Development, and Demonstnalion Ventures
B 3alns on Settlements of lmbalance Receivables and Payables
I levenueg from Penallies eamed Pursuant lo Tariff Provlsions, including Penaltes Assoclated wlth Cash-out Setllements
10 Revenues from Shlpper Supplled Gas
11 Other revenues (Specify):
12 NOT APPLICABLE
't3
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
3S
Tstal 0
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tFERC FORM NO. 2 (12.96)Page 308
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SAn originat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2013
YeailPenod ol h(epor
End of 2013/Q4
Dlscounted Rate Servlces and Noootlated Rate Servlces
'1. ln column b, report the revenues from discounted rate services.
2. ln column c, report the volumes of discounted rate servlces.
3. ln column d, reprt lhe revenues from negotiated rate services.
4, ln column e, report the volumes of negotiated rate servicbs.
Line
No.Account
(a)
Discounted
Rate Services
Revenue
(b)
Dlscounted
Rate Servlces
Volumes
(c)
Negotlated
Rate Services
Revenue
(d)
Negotialed
Rate Servlces
Volumes
(e)
Account 489.1, Revenues from transportatlon of gas of others
through gathering facilities.
2 Account 489.2, Revenues from transportation of gas of others
through transmission facilities.
3 Account489.4, Revenues from storing gas ofothers.
4 Account495, Other gas revenues.
5
6
7
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12
13
14
15
16
17
1B
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
EEErri trnl,li litrl , rNtrW i2-O7\Paoe 313
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Original(2) f-lA Resubmission
Date of Report(Mo, Da, Yr)
12t3112013
Year/Period of Report
End of 2013/Q4
Gas Operatlon and Malntenance Expenses
Line
No.
Account
(a)
#Hii':N
(b)
Amount for -
Previous Year
(c) .
I ,I . PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)0 0
4 B. Natural Gas Production
5 81. Natural Gas Production and Gathering
6 Operation
7 750 Operatlon Supervision and Engineering 0 0
8 751 Production Maps and Records 0 0
I 752 Gas Well Expenses 0 0
10 753 Field Llnes Expenses 0 0
11 754 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
13 756 Field Measuring and Regulating Station Expenses 0 0
14 757 Puriflcation Expenses 0 0
15 758 Gas Well Royalties 0 0
16 759 Other Expensas 0 0
't7 760 Rents 0 0
18 TOTAL Operation (Total of lines 7 thru 17)0 0
19 Maintenance
20 761 Maintenance Supervision and Engineering '0 0
21 762 Maintenance of Structures and lmprovements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Field Lines 0 0
24 765 Maintonance of Field Compre'ssor Station Equipment 0 0
25 766 Maintenance of Field Measuring and Regulating Station Equipment'0 0
26 767 Maintenance of Purification Equipment 0 0
27 768 Maintenance of Drilling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Maintenance (Total of lines 20 thru 28)0 0
30 TOTA.L Natural Gas Production and Gathering (l'otal of lines 18 and 29)0 0
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T317FERC FORM NO. 2 (12-96)Page
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Name of Respondent
lntermountaln Gas Corqpany
Thls ReDort 16:(1) flnn ortgtnat(2) l-lA Resubmlssion
Date of Reoort(Mo, Da, Yh)
12t31t2013
Year/Period of Report
End of 2013/Q4
Gas Operatlon and Malntenance Expenses(contlnued)',
Llne
No.
Aooount
(a)
I
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
31 82. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering 0 ,0
34 771 Operation Labor 0 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Power 0 0
38 775 Materials 0 0
39 776 Operation Supplies and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extracted 0 0
42 779 Marketing Expbnses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation in Products lnventory 0 0
45 (Less) 782 Extracted Products Used by the Utility-Credit 0 0
46 783 Rents 0 0
47 TOTAL Operation (Total of lines 33 thru 46)0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Malntenance of Structures and lmprovements 0 0
51 786 Maintenance of Extraction and Refinlng Equipment 0 0
52 787 Maintenance of Pipe Lines 0 0
53 788 Maintenance of Extracted Froducts Storage Equlpment 0 0
54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 Maintenance of Other Equipment 0 0
57 TOTAL Maintenanco (Total of linos 49 thru 56)0 0
58 TOTAL Products Extraction Clotal of lines 47 and 57)0 0
rr^ i ra^ Aat
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
12t31t20'.13
Year/Period of Report
End of 2013/Q4
Gas Operatlon and Malntenance Expenses(contlr rued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
59 C. Exploration and Development
60 Operatlon
61 795 Delay Rentals 0 0
62 796 Nonproductive Well Drilling 0 0
63 797 Abandoned Leases 0 0
64 798 Other Exploration 0 0
65 TOTAL Exploration and Development (Total of lines 61 thru 64)0 0
66 D. Other Gas Supply Expenses
67 Operation
68 800 Natural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases, lntracompany Transfers 0 '0
70 801 Natural Gas Field Line Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Llne Purchases 0 0
73 804 Natural Gas City Gate Purchases '187,587,892 157,948,480
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less) 805.'l Purchases Gas Cost Adjustments 2,522,155 ( 944,573)
77 TOTAL Purchased Gas (Iotal of lines 68 thru 76)185,065,737 158,893,053
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.1 Well Expense-Purchased Gas 0 0
81 807.2 Operation of Purchased Gas Measuring Stations 0 0
82 807.3 Maintenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas Calculatlons Expenses 0 0
84 807.5 Other Purchased Gas Expenses 0 0
85 TOTAL Purchased Gas Expenses (Iotal of lines B0 thru 84)0 0
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IFERC FORM NO. 2 ({2-e6)Page 319
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien originat(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Gas Operation and Malntefiance Expenses(contlnued)
Line
No.
Account.
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
86 808.1 Gas Withdrawn from Storage-Debit 685,278 303,438
87 (Less) 808.2 Gas Delivered to Storage-Credit 382,537 650,201
88 809.1 Withdrawals of Liquefled Natural Gas for Processing-Debit 0 0
89 (Less) 809.2 Deliverles of Natural.Gas for Processing-Credit 0 0
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Station Fuel-Credit 0 0
92 811 Gas Used for Products Extraction-Credit 0 0
93 812 Gas Used for Other Utility Operations-Credit 0 0
94 TOTAL Gas Used in Utility Operations-Credit Ootal of lines 91 thru 93)0 0
95 813 OtherGas Supply Expenses 4,886 1,390
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)185.373.364 158,547,680
97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)185,373,364 158,547,680
98 2. NATURAL GAS STOMGE. TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Operation Supervlsion and Engineering 0 0
102 815 Maps and Records 0 0
103 816 Wells Expenses 0 0
104 817 Lines Expense 0 0
105 81 8 Compressor Station Expenses 0 0
106 819 Compressor Station Fuel and Power 0 0
107 820 Measuring and Regulating Station Expenses 0 0
108 821 Purification Expenses 0 0
'109 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
111 824 Other Expenses 0 0
112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
t14 TOTAL Operation (Total of lines of 101 thru 1 1 3)0 0
trEDn Enput tilrr , /4r_qA\Pana t2O
Name of Respondept
lntermountain Gas Company
This Reoort ls:(1) frRn originat(2) l-lA Resubmission
Gas Operatlon and Malntenance Expenses(contlnued)
Llne
No.
Account
(a)
Amount for
Curront Year
(b)
Amount for
Previous Year
(c)
t15 Maintenance
116 830 Malntenance Supervision and Engineering 0 0
117 831 Maintenance of Structures and lmprovements 0 0
118 832 Malntenance of Reservolrs and Wells 0 0
'l1e 833 Malntenance of Lines 0 0
120 834 Malntenance of Compressor Station Equipment 0 0
121 835 Maintenance of Measurlhg and Regulating Station Equipment 0 0
122 836 Maintenance of Purification Equipment 0 0
123 837 Maintenance of Other Equipment 0 0
124 TOTAL Maintenance (Total of lines 'l 1 6 thru 123)0 0
125 TOTAL Underground Storage Expenses (Total of llnes 1 14 and 124)0 0
126 B, Other Storage Expenses
127 Operation
128 840 Operation Supervlslon and Engineering 2,803 6,762
129 841 Operation Labor and Expenses 416,581 392,000
130 842 Rents 0 0
131 842.1 Fuel 56,510 4,521
132 842.2 Power 79,970 67,098
133 842.3 Gas Losses 0 0
134 TOTAL Operatlon (total of lines 128 thru '133)555,864 470,381
135 Maintenance
136 843.1 Maintenance Supervislon and Engineering 1,948 394
137 843.2 Malntenance of Structures 42,807 44,423
38 843,3 Maintenance of Gas Holders 673 0
39 843.4 Maintenance of Puriflcation Equlpment 0 4,247
140 843.5 Malntenance of Liquefaction Equipment 124,616 444,086
141 843.6 Maintenance of Vaporizing Equipment 55,196 46,545
142 843.7 Maintenance of Compressor Equipment 80,683 29,748
143 843.8 Maintenance of Measuring and Regulatlng Equipment 0 0
144 843.9 Maintenance of Other. Equipment 97,720 38,267
145 TOTAL Malntenance (Total of lines 136 thru 144)'403,643 607,710
146 TOTAL Other Storage Expenses Ootal of lines 134 and 145)959,507 1,078,091
12t31t2013
Year/Period of Report
End of 2013/Q4
Date of Reoort
(Mo, Da, Yi)I
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TFERC FORM NO. 2 (12-e6)Page 321
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) filen ortsinat(2) l--lA Resubmisslon
Date of Report(Mo, Da, Yr)
1213112A13
Year/Period of Report
End of 2013/Q4
Gas Operatlon and Malntenance Expenses(conth rued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
147 C. Llquefied Natural Gas Terminallng and Processing Expenses
148 Operation
149 844,1 Operatlon Supervlslon and Englnaerlng 0'0
150 844.2 LNG Processing Termlnal Labor and Expenses 0 0
151 844.3 Liquefaction Processing Labor and Expenses (0 0
152 844.4 LiQuefaction Transportation Labor and Expenses 0 0
1s3 844.5 Measuring and Regulatlng Labor and Expenses 0 0
154 844,6 Compressor Station Labor and Expenses 0 0
15s 844.7 Communication System Expenses 0 0
156 844.8 System Control and Load Dispatchipg 0 0
157 845.1 Fuel 0 0
158 . 845.2 Power 0 0
159 845.3 Rents 0 0
180 845.4 Demurrage Charges 0 0
161 (less) 845.5 Wharfage Regeipts-Credit 0 0
162 845.6 Processing Liquefied or Vaporized Gas by Others .0 0
163 846.1 Gas Losses 0 0
164 846.2 Other Expenses 0 0
165 TOTAL Operation fiotal of lines 149 thru 164)0 0
t66 Malntenance
167 847.1 Maintenance Supervision and Engineering 0 0
168 847.2 Maintenance of Structures and ]mprovements 0 0
169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0
170 847.4 Maintenance of LNG Transportation Equipment 0 0
171 847.5 Maintenance of Measuring and ReSjulating Equipment 0 0
172 847.6 Maintenance of Compressor Station Equipment 0 0
173 847.7 Maintenance of Communication Equipment 0 0
174 847.8 Maintenance of Other Equipment 0 0
'175 TOTAL Maintenance (Total of lines 167 thru 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)0 0
177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176)959,507 '1,078,09'l
FERC FORM NO.2 {12-96)Paqe 322
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn orisinat(2) l-lA Resubmission
Di
(lv
Gas Operatlon and Maintenance Expenses(contlnued)
Line
No,
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering 0 336
181 851 System Control and Load Dispatching 0 63,349
182 852 Communication System Expenses 20,215 37,217
183 853 Compressor Statlon Labor and Expenses 33,084 I,024
184 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Power for Compressor Statlons 0 0
186 856 Mains Expenses 69,1 80 74,453
187 857 Measuring and Regulating Station Expenses 0 0
188 858 Transmission and Compression of Gas by Others 0 0
189 859 Other Expenses 0 0
190 860 Rents 0 0
191 TOTAL Operation fl'otal of lines lB0 thru 190)122,479 184,379
192 Maintenance
193 861 Maintenance Supervision and Engineering 0 0
194 862 Maintenance of Structures and lmprovements 0 0
1S5 863 Maintenance of Mains 108,484 133,752
196 864 Maintenance of Compressor Station Equipment 0 0
t97 865 Maintenance of Measuring and Regulating Statlon Equipment 0 0
198 866 Maintenance of Communication Equipment 210,007 180,990
199 867 Maintenance of Other Equipment 0 0
200 TOTAL Maintenance (Total of lines 193 thru 199)318,491 314,742
201 TOTAL Transmission Expenses (Iotal of lines 191 and 200)440,970 499,121
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervislon and Engineering 2,343,886 2,397,254
205 871 Distribution Load Dispatching 35,265 0
206 872 Compressor Statlon Labor and Expenses 0 0
tol 873 Compressor Station Fuel and Power 0 0
Da, Yi)
't213112013
Year/Period of Report
End of 20'13/Q4 I
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IFERG FORM NO, 2 ({2-s6)Page 323
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Name of Respondent
lntsrmountaln Gas Company
Thls Report ls: .
(1). ElA|r Qrlslnel(2)'f-'1A Resubmlssion
Dato of Reoort
(Mo, Da, Yi)
12131t2013
Year/Perlod of Report
End of 2013/44
Gas Operatlon and Malntenance Expensee(contlnued)
Llne
No.
Account
(l)
Amount lor
Current Year
(b)
Amount for
Prevlous Year
(o)
208 874 Mains and Servibes Expenses 2,653,€60 2,442,959
209 875 Maasurlng and Regulatlng Statlon Expenses"General 128,688 139,917
2't0 876 Measuring and Regulating Station ExpensesJndustrial 0 0
211 877 Measurlng and Regulating Statlon Expenses-City Gas Check Station 0 0
212 878 Meter and House Regulator Expenqes ( 152,374)33,303
213 879 Customer lnstallations Expenses .6,350,144 5,861,364
214 880 Other Expenses 2.240.143 1,874,327
215 881 Rents 228,181 233,414
216 TOTAL Operation (Total of lines 204 thru 215)13,827,693 12,982,437
217 ' Malntenance
218 BB5 Maintenance Supervision and Engineering 196,905 239,950
219 886 Maintenance of Structuros and lmprovements .0 0
220 887 Maintenance of Malns 1 ,154,332 1,066,672
221 888 Maintenance of Compressor Station Equlpment 0 925
222 889 Maintenance of Measuring and Regulating Station Equipment-General 210,852 93,1 92
223 890 Maintenance of Meas. and Reg, Station Equipnient-lndustrlal . 485,739 451,975
224 891 Maintenance of Meas. and Reg. Station Equip-Clty Gate Chock Statlon 0 0
225 892 Maintenance of Services 604,679 668,986
226 893 Maintenance of Meters and House Regulators 598,186 474,073
227 894 Maintenance of Other Equipment 0 0
128 TOTAL Maintenance (.total of llnes 2'18 thru.227)3,250,693 2,995,773
t29 TOTAL Distribution Expenses (l'otal of line.s 216 and 228) ..17,078,386 15,978,210
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
)-32 901 Supervision 11d,77e 104,421
233 902 Meter Reading Expenses 582,853 578,370
234 903 Customer Records and Collectlon Expenses 6,859,033 7,153,962
trtrDn EnP['t Nn , ,42-qAl
Name of Respondent
lntermountaln Gas Company
I nts Keoon ls:(1) []An orisinal(2) l-lA Resubmlssion
Date of Reoort(Mo, Da, Yi)
1213112013
Year/Perlod of Report
End of 201!lQl
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Acoount
(a)
Ainount for
Cunent Year' (b)
Amount for
Previous Year
(c)
135 904 Uncollectible Accounts 1,129,384 779,939
236 905 Mlscellaneous Customdr Accounts Expenses 0 0
237 TOTAL Customer Accounts Exponses (l'otal of llnes 232 thru 236)8,682,049 8,616,692
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 0 0
241 908 CustomerAssistance Expenses 161,723 95,914
't42 909 lnformational and lnstructional Expenses 0 0
243 910 Miscellaneous Customer Service and lnformational Expenses 0 0
244 TOTAL Customer Service and lnformation Expenses (fotal of llnes 240 thru 243)161,723 95,914
t45 7. SALES EXPENSES
246 Operation
247 911 Supervislon 0 0
4.48 912 Demonshating and Selllng Expenses 984,1 09 795,162
149 913 Advertlsing Expenses 98,625 213,700
150 916 Miscellaneous Sales Expenses 0 0
251 TOTAL Sales Expenses (l'otal of lines 247 thru 250)1,082J34 1,008,862
252 B. ADMINISTRATIVE AND GENEML EXPENSES
253 Operation
254 920 Adminlstrative and General Salaries 6,057,063 5,509,735
255 921 Office Supplies and Expenses 3,233,843 3,404,152
256 (Less) 922 Administrative Expenses.Transfered-Credit 0 0
257 923 Outslde Services Employed 1,268,636 1,035,112
258 924 Property lnsurance 204,818 155,'t33
159 925 lnjuries and Damages . 583,384 793,610
260 926 Employee Pensions and Benefits 729,424 588,999
261 927 Franchise Requirements 0 0
262 928 Regulatory Commiesion Expenses 593,1 54 631,267
263 (Less) 929 Dupllcate Charges-Credit 0 0
264 930. 1 General Advertlsing Expenses 141,290 75,034
265 930.2Miscellaneous General Expenses 521,274 501,786
266 931 Rents 636,794 649,789
267 TOTAL Operation (Iotal of lines 254 thru 266)13,969,680 13,344,615
268 Maintenance
269 932 Malntenance of General Plant 0 0
270 TOTAL Administrative and General Expenses (total of lines 267 and 269)13,969,680 1 3,344,615
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251 , and 270)227,748,413 1 99,1 69,1 85
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IFERC FORM NO. 2 (12-s6)Page 326
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Name of Respondent
lntormountaln Gas Company
tntg Kopon ts:(1) ERn Orlslnat
(2) . nA Resubmlsslon
Dato of ReDort(Mo, Da, Yi)
1213112013
Year/Porlod of Reporl
End of 2013/Q4
Exchange and lmbalance Transactions
1, Report below details by zone and rate schedule concerning the gas quantlties and related dollar amount of imbalances associated with system balancing and
nonotice servlce, Also, report cgrtiflcated natural gas exchange transactlons during the year. Provide subtotals for imbalance and no-notice quanlities for exchanges.
lf respndent does not have separate zones, provide totals by'ratg schedule, Minor exchange transactions (lesS than 100,000 Dth) may be grouped.
Llne
No.
Zone/Rate Schedule
(a)
Gas Recelved
lrom Others
Amounl
(b)
Gas Received
from Others
Dth
(c)
Gas Delfuered
to Others
Amount
(d)
Gas Delfuered
to Others
Drh
(e)
1 Not Appllcable
2
3
4
5
6
7
8
I
10
11
12
13
't4
15
16
17
'18
19
20
21
22
23
24
25 Total 0 0 0
EtrPT: FNRM NN "{2.qAI Pane 328
lntermountain Gas Company
Gas Used ln
1, Report belov detalls of credils during the year to Acmunh 810, 81 1, and 81 2.
2. lf any natural gas was used by lhe rospondent for whlch a chaqe was not made to he approp, fiate operatng expense or other acmunt lbt sepanately ln column (c) the Dlh of gas
used, omltting entrles ln column (d),
Purpose forWhhh Gas
Was ljsed
Natural Gas '
Gas Used
Dth
Natural Gas
Amount of' Credit
(ln dollars)
Natural Gas
Amount of
Credll
(in dollars)
Natural Gas
Amount of
Credlt
(in dollars)
810 Gas Used for Comoressor Station Fuel - Credit
81'l Gas Used lor Products Exlractlon - Credlt
Gas Shrlnkage and Other Usage in Respondents
Gas Shrinkage, etc. for Respondents Gas
812 Gas Used for Other Utllity Openatlons - Credit
(Report separately for each princlpal usri, Group
(1)
(2)
Date of Reoort(Mo, Da, Yi)
12131t2013
Year/Period of Report
End of 2013/Q4 I
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tFERC FORM NO. 2 ({2-96)Page 331
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Nams of Respondent
lntermountain Gas Company
lnts Heoon ls:(1) $Rn origlnal(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Transmission and Compresslon of Gas by Others (Account 858)
year. Minor items (less than 1,000,000) Dlh may be grouped, Also, lnclude ln column (c) amounts pald as transltlon costs to an upslream plpellne,
pipeline system.
3, Deslgnate assoclated companles wlth an asterlsk ln column (b),
Line
No.
Name of Company and Descrip$on of Service Performed
(a)(b)
Amount of
Payment
(ln dollars)
(c)
Dth of Gas
Dellvered
(d)
1 Not Aoolicable
2
3
4
5
6
7
B
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
FERC FORM NO.2 (12-s6)Page 332
Name ot Respondent
lntermountain Gas Company
This Reoort ls:(1) fien originat(2) nA Resubmlsslon
Date of Report I Year/Period of Report
(Mo, Da, Yr) I
12l31tZO1S I End of 2013/Q4
Other Gas Supply Expenses (Account 813)
to whlch any expenses relate, Llst separately ltems of $250,000 or more.
Line
No.
Description
(a)
Amount
(ln dollars)
(b)
NotAoolhable
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total
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IFERC FORM NO.2 ({2-96)Page 334
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) []Rn oastnat(2\ l--lA Resubmission
uate oI Ke00n(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Mlscellaneous General Expenses (Account 930.2)
1. Provlde the lnformation requested bolow on mlscellaneous general expenses.
2, For Other Expenses, show the (a) purpose, (b) reclplent and (c) amount ot such ltems, List separately amounts of $250,000 or more howevor, amounts less than $250,000 nny be
grouped if the number of items of so grouped ls showi.
Line
No,
Descrlptlon
(a)
Amounl
(ln dollars)
(b)
1 lndustrv association dues.210,541
2 Experimental and general research expenses.
a. Gas Research lnstitute (GRl)
b. Other
3 Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of serviiing outstanding securities of the respondent
4 Other expenses 101,926
5
6
7
B
I
10
11
12
't3
14
1s
't6
17
18
19
20
21
22
23
24
25 Total 312,467
FtrRC FORM NO.2I,I2.C6I Paoe 335
Name of Respondent
lntermountain Gas Company
This Reoort Is:(1) filnn orisinat(2) llA ReSubmisslon
Date of Reoort(Mo, Da, Yi)
12131t20',t3
Year/Period of Report
End of 2013/Q4
Depreclatlon, Depletlon and Amortlzatlon of 'Gas Plant (Accts 403,.404.1,404.2,404,3,405) (Except Amortlzatlon of
Acqulsltlon Adlustments)
1 . Repoi ln Sectlon A tho amounts of depredation oxpenss, depletldn and amortizatlon for the accounts lndicated and classlfed according to the plant functional groups shown.
rubaccount or functional classilications other lhan those pre-pdnted ln column (a). lndhate ln a lootnote the manner ln which column (b) balances are
Sectlon A. Summary of Depreclatlon, Depletlon, and Amortlzation Charges
Llne
No.Functional Classifl cation
(a)
Depreclation
Exponse
(Account 403)
(b)
fuiortizaUon
Expense for
Asset
Retirement
Costs
(Account
403.1) (c)
Amortization and
Depletlon of
Producing Natural
Gas Land and Land
Rlghts
(Account 404.1)
(d)
Amortizallon of
Underground Stonage
Land and Land
Rlghts
(Acmunt404.2)
(e)
1 lntanglble plant
2 Productlon plant, manufactured gas
3 Productlon and gatherlng plant, natural gas
4 Products extractlon planl
5 Underground gas storage plant
6 0therstorage planl 518,626
7 Base load LNG termlnallng and processlng planl
I Transmissbn plant 1,968,873
s Distribution plant 10,557,829
10 General plant 2,171,212
11 Common plant-gas
12 TOTAL 1s,216,540
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tFERC FORM NO.2 (12-e6)Page 336
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Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) [tRn ortstnat(2\ l-lA Resubmlsslon
Date of Reoort(Mo, Da, Yi)
12t3112013
Year/Perlod of Reporl
End of 2013/Q4
Depreclatlon, Depletlon and Amortlzatlon of Gaa Plant (Accts 403,404.1,404,2,404,3,405) (Except Amortlzatlon ol
Acqulsltlon Adlustments) (contlnued)
depreclatlon charges, show ln a lootnote any revlslons made to estimated gas rosorves,
provlslons and the plant items to which related.
Sectlon A. Summary of Depreclatlon, Depletlon, and Amortlzatlon Charges
Line
No.
Amortlzatlon of
Olher Llmited-term
Gas Plant
(Account 404.3)
(0
Amortizatlon ol
OtherQas Plant
(Acmunt 405)
(s)
Tolal
(b to s)
(h)
Functional Classifi calion
(a)
1 200,183 200,183 lntangible plant
2 Production plant, manufactured gas
3 Productlon and gatherlng plant, natural gas
4 Products extacllon plant
5 Underground gas storage plant
6 518,626 Other storage plant
7 Base load LNG termlnaling and processlng plant
I 1,968,873 Transmisslon plant
s 10,557,829 Dlstribution plant
10 2,171,212 General planl
11 Common plantgas
12 200,183 15,416,723 TOTAL
FERC FORM NO.2 (12.36)
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn Orisinal(2) l-lA Resubmission
uale ot Kepon(Mo, Da, Yr)
12t31t2013
'ear/Period of Report
End of 20'13/&l
Depreciatlon, Depletlon and Amortlzatlon of Gas Plant (Accts 403, 404.'l , 404,2, 404.X,405) (Except Amortlzatlon of
Acqulsltlon Adlustmenti)' (continued)
4. Add rows as necossary to completely report all data. Number tlre additional rows ln sequencd as 2,01, 2.02, 3.01, 3.02, etc.
Sectlon B. Factors Used ln Estlmatlng Depreclatlon Charges
Llne
No,Functional Classilication
Ial
Plant Bases
(in thousands)
h)
Applled Depreclation
orAmortzation Rates
(percent)
lc)
1 Productlon and Gatherinq Plant
2 Offshore (footnote delails)
3 Onshore (footnote detalls)
4 Undemr6und Gas Storaqe Plant (footnote details)
5 Transmlssion Plant
6 Offshore (footnote details)
7 Onshore (footnoto details)
I General Plant (footnote details)
I
10
11
12
13
14
15
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IFERC FORM NO.2 (12.e6)Page 338
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn originat(2) l--lA Resubmission
Date of Reoorl
(Mo, Da, Yi)
1213112013
Year/Perlod of Report
End of 2013/Q4
Partlculars Concerning Certaln lncome Deductlons and lnterest Charges Accounts
Report the information specilied below, ln the order given, for the respectfue lncome deductlon and lnterest charges actounts.
perlod of amortlzatlon,
may be grouped by classes withln the abovs accounls,
(c) lnterest on Debt to Assoclated Companles (Account430)-For each associated company that lnuned interesl on debt during the year, lndlote the amount and interest rate
whlch lnterest was lncuned during the year.
(d) Other lnterest Expense (Account 431) - Report details including lhe arhount and interest nate for olher lnterest charges lncurred during ihe year.
Line
No.
Item
(a)
Amount
(b)
1 425 Mlsc Amortlzation - n/a
2 426,1 Charltable Donations 173,596
3 426.2 Life lnsurance - n/a
4 426.3 Penaltles
5 426.4 Clvic/Polltical 72,841
b 426.5 Other Deductlons 4,738
7 430 lnterest on Debt to Assoc Comoanles - n/a
I 431:
I Comoensaiion Plan-Exec 60,585
10 Customer Deposits 4,662
11 Deferred Gas Costs 1,734
12 Other lnterest 864
13
14
't5
16
17
1B
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
trtrRe FORM NO.2 tl 2-961 Paoe 340
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn original(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Regulatory Commlsslon Expenses Account 928)
or cases in whlch such a body was a party. '
2. ln column (b) and (c), lndicate whether the expenses were assessed by a regulatory body or were othenrvlse lncuned by the utility.
Line
No.
Description
(Furnish name of regulatory commisslon
or body, the docket number, and a
descrlptlon of lhe case.)
Assessed by
,Regulatory
Commlsslon
(b)
Expenses
of
Utllity
(c)
Total
Expenses
to Date
(d)
Deferred ln
Account 102.3
at Boglnnlng
ofYear
{e)
ldaho Public Utilties Comm - annual fee
593,154
2
3
4
5
6
7
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12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 593,154
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IFERC FORM NO. 2 (r2-96)Pagq 350
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Name of Respondent
lntermountain Gas Compahy
Thls Reoort ls: I Date of Reoort(1) ffiRn orisinat | (Mo, Da, Yi)(2\ l-lA Resubmission | 1213112013
Year/Period of Report
End of 2013/Q4
Regulatory Commlsslon Expenses (Account 928)
3.
4,
5,
6,
Show ln column (k) any expenses inouned in pdor years lhat are bslng amorllzsd, Llst ln column (a) th'e perlod of amortlzation,
ldontlfy separatoly all annual charye adluetments (ACA),
Llst ln column (l), (g), and (h) expensos lncuiled durlng year whloh were ehaqes cunently to lncoms, plant, or othet aocounts,
Minor ltems (less than $250,000) may be grouped,
Line
No.
Expenses
lncured
During Year
Charged
Cunently To
Department
(f)
Expenses
lncurred
During Year
Charged
Currently To
Account No.
(o)
Expenses
lncured
Durlng Year
Charged
Cunenlly To
Amount
hl
Expenses
lncuned
During Year
Defened to
Account' 182,3
il)
Amortlzed
During Year
Conha
Account
fl)
Amortlzed
During Yoar
Amount
'ft)
Deferred ln
Account 182,3
End ofYear
fll
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
trtrErc FrlrtM Nn ? ,,tr-qAl
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(:l) fiRn original(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112013
Year/Period of Repor
End of 20131Q4
Employee Penslons and Benefits (Account 926)
1. Report below the. items contained in Account 926, Employee Pensions and Benefits.
Line
No,
Expense
(a)
Amount
(p)
1 )ensions - defined benelit plans
2 Pensions - olher
3 Post+ethement beneflts other than penslons (PBOP)253,302
4 Post- employment benefit plans
5 Other (Specify)
6 lafetyflralnlnq Materlals 6,747
7 /acatlon 163,145
I Alorkers Comp 6't3
I lonsultinq SeMces 573
10 ]olleoe Tuitiontsooks 18,612
11 Mlsc EE benefits 286,432
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 729,424
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IFERC FORM NO. 2 (NEW 12-07)Page 35?
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Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) fiAn original
(2) . l-.lA Resubmission
Date of ReDort(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Dlstrlbutlon of Salarles and Wages
the partlcular operatlng funcllon(s) relating lo lhe expenses,
reportlng delall ol olher accounts, enter as many rows as n€cessary numbered sequenUallystarting wlth 75,01, 75.02, etc,
Line
No.
Chssllicatlon
(a)
Dkect Payroll
. Dlstribution
(b)
PayrollBllled
by Afliliated
Companles
(c)
Allocatlon of
Payroll Charged
for Clearing
Accounts
(d)
Total
(e)
3 Producllon
4 Transmission
5 Distribution
6 Customer Accounts
7 Customer Service and lnformatlonal
8 Sales
I Administralive and General
10 TOTAL Operatlon Ootal of llnes 3 thru 9)
12 Production
13 Transmission
14 Diskibution
15 Admlnistratlve and General
16 TOTAL Maintenance (Total of lines 12 thru 15)
1B Production fiotal of lines 3 and 121
19 Transmission (Total of lines 4 and '13)
20 Distribution fiotal of lines 5 and 14
21 Customer Accounts (line 6)
22 Customer Sorvice and lnlormational fline 7'l
23 Sales (line 8l
24 Administrative and Gensral {Total of lines 9 and 15)
25 TOTAL Operation and Malntenance fiotal of lines 18 thru 24)
28 Production - Manufactured Gas
29 Production - Nalural Gas(lncluding Exploration and Development)
30 Other Gas Suoolv
3'l Storaqe, LNG Terminallno and Processlno 247,140 247,140
32 Transmission
33 Distribution 8,564,815 8,564,815
34 Customer Accounts 4,081,914 4:081,914
35 Customer Service and lnformational
JO Sales 744,95'.1 744,9s1
37 Administratlve and General 4,6'15,457 731,456 5,346,913
3B TOTAL Oporatlon (Totalof lines 28 thru 37)18.2s4.27i 731,456 18,985,733
40 Production - Manufactured Gas
41 Poductlon - Natural Gas(lncludlng Exploration and Development)
42 Other Gas Suooly
43 Storage, LNG Terminallno and Processinq s0,'193 50,19:
44 Transmlssion 163,181 163,181
45 Dlstribuiion 1,398,68r 1,338,685
r.^ ^ ,hFl ,l6Fh\.h--^ aE u
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn orisinal(2) TIA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112013
Dlstrlbutlon of Salarles and Wages (continued)
Line
No.
Classilicatlon
1a)
. Dlrect Payroll
Distribution
(b)
Payroll Billod
by Affiliated
Companies
(c)
Allocatlon ol
Payroll Charged
for Clearlng
Accounts
(d)
Total
(e)
46 Adminislrative and General
47 TOTAL Malntenance fiotal of lines 40 thru 46)1.612,059 1,612,059
4B Gas (Continued)
50 Production " Manufactured Gas (Total of lines 28 and 40)
51 Production - NaturalGas (lncluding Expl, and Dev.Xll. 29 and 41)
52 Other Gas Supply ffotal ol lines 30 and 42)
53 Storaqe. LNG Termlnalinq and Processlng (Totalof ll. 31 and 43)297,333 297,33:
54 Transmlsslon fiotal of lines 32 and 44)163,181 163,1 81
55 Distribution ffotal of llnes 33 and 451 9,963,50(9,963,500
56 Customer Accounts (Tolal of line 34)4,081,914 4,081,914
57 Customer Servico and lnformational (Total of llne 35)
58 Sales (Total of llne 36)744,951 744,951
59 Administrativa and General ffotal of lines 37 and 46)4,615,45i 73'1,456 5,346,913
60 Total Opention and Malntenance (Total of llnes 50 thru 59)19,866,336 731,456 20,597,792
62 Ooeratlon and Malntenance
63 TOTAL ALL UtiliU Dept, ffiotal of llnes 25, 60, and 62)19,866,336 731,456 20,597,792
65 Conshuction (By Utility Departments)
66 Electrlc Plant
67 Gas Plant
68 0ther
69 TOTAL Conslructlon fiotal of llnes 66 thru 68)
71 Electric Planl
72 Gas Plant
73 Other
74 TOTAL Plant Removal (Total of lines 71 thru 73)
75 Other Accounts (Soecifu) (footnote detailsl
76 TOTAL Other Accounb
77 TOTAL SALARIES AND WAGES 19,866,336 731,456 20,597,792
VearlPerioO riin'eport
End of 2013/Q4 I
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TFERC FORM NO,2 (REVISED)Pago 355
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffRn orisinat
Date of Report(Mo, Da, Yr)
12i31t2013
Year/Period of Report
Endof 2013/Q4
Charges for Outside Professional and Other Consultative Services
except trose which should be reported in Account 426,4 Expendifures for Certain Civig Political and Rehted Activilies.
(a) Name ol person or organizalion rendering seryices.
(b) Total charges for lhe year.
2. Sum under a descripUon 'Othef, all of the aforementioned services amurnting to $250,000 or less.
3. Total under a descriptlon Total', the total of all of the aforementoned seMces.
to the instructions for thal schedule.
MOFFATT THOMAS BARRETT ROCK & FIELDS
FERG FORM NO.2 (REVISED)Page ?57
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien originat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112013
Year/Period of Report
End of 2013/Q4
Transactions with Associated (Affl llated) Companies
1. Reprt below the information callEd for conceming all gooils or servhes received from or provided to associaled (affiliated) companies amounting td more tran $250,000.
2. Sum under a descripiion 'Othef, all of lhe aforementioned goods and services amounting to $250,000 or less.
3. Total under a description Total, the total of all ol the aforementioned goods and services.
4. Where amounls billed to or received from lho associated (affiliated) mmpany.are based on an allocation process, explain in a footnote lhe basis of he allocaton.
Line
No.
Description of the Good or Service
(a)
Name of Associated/Affi liated Company
. (b)
Account(s)
Charged or
Credited
. (c)
Amount
Charged or
Credited
(d)
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
21 Cash Collection Casaide Natural Gas 48518.4880:4880 123,909
22 Meter Repak Cascade Nalural Gas 48508.4880.4880 18,1 14
23 Bill Printlng Cascade Natural Gas 48580,4880.4880 196,400
24
25
to
27
28
29
30
31
32
33
34
35
Jb
37
38
39
40
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IFERC FORM NO.2 (NEW 12-071 Page 358
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Compressor Stations
ompressor shtions, lransmlssion ompressor stalions, distibution compressor stations, and oher compressor shtons.
2. For column (a), indicate tre production areas where such stations are used. Group relatively small field mmpressor sbtions by producton areas. Show he number of statons
ioinfly owned.
Name of Station and Location
Numberol
Unib at
Stalion
(b)
Certificated
Honsepower for
Each Station
(c)
Plant Cost
(d)
Jerome Compressor Station
Name oI Kesponqent
lntermountain Gas Company
I nts
(1)
12)
orl ts:
Ah Original
Resubmission
ua(e oI KeDon(Mo, Da, Yi)
12t31t2013
Yearrefloo or Kepofi
End of 20'13/Q4 I
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IFERC FORM NO.2 (REV 12-07)Page 508
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Compressor Stations
of the station and ib book cost are mntemplated. Designate any compressor unib in transmission mmpressor stations installed and put into operation during he year and show in a
foolnote each units size and the date he unilwas placed in operalion.
Expenses (except
. depreciation and
. bxes)
Fuel
(e)
Expenses (except
deprecialion and
bxes)
'Power
0
Expenses (except
depreciaton and
taxes)
0her
(s)
Operational Dab
Total Compressor
Hours of Operation
During Year
0)
Operatonal Dah
Number of
Compresson
Openabd atTime
of Station Peak
(k)
Name of Respondent
lntermountain Gas Company
This
(1)
(21
ort ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
1213112013
Year/Period of Report
End 6f 2013/e4
FERC FORM NO.2 (REV 12-07)Page 509
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn original(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112013
Year/Period of Report
End of 2013/Q4
Gas Storage Projects
1. Report lnjectlons and withdrawals of gas for all storage projects used by respondenl
Line
No.
Item
(a)
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Belonging to
Others
(Drh)
(c)
Total
Amount
(Dth)
(d)
2 January
3 February
4 March
5 April
o May
7 June '14,554 14,554
8 July 94,613 94,613
I August 159,104 159,104
10 September 45,s99 45,599
11 October 87,558 87,558
12 November
13 December
14 TOTAL fiotal of lines 2 lhru 13)401,428 401,428
16 January 9,246 9,246
17 February 6.729 6,729
18 Marcfr 7,886 7,886
19 April 7,753 7,763
20 May 6,861 6,86'l
21 June s,627 9,627
22 July 44,015 44,015
23 August 1 00,566 100,566
24 September 89,126 89,126
25 October 61,449 61,449
26 November 37,470 37,470
27 December
28 TOTAL (Total of lines.16 thru 27)380;738 380,738
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TFERC FORM NO.2 (12-96)Page 512-
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Name of Respondent
lniermountain Gas Company
This Report ls:(1) E]An original(2) J-lA Resubmission
Date of Report
(Mo, Da, Yr)
'12131t2013
Year/Period of Reporl
End of 2013/Q4
Gas Storage Projects
1. On line 4, enter lhe total storage capacity certilicated by FERC.
2 Report total amount in Dlh or ottrer unit, as applicable on lines 2, 3, 4, 7. lf quantity is converted from Mcf to Dth, provide onversion factor in a footnote.
Line
No.
Item
(a)
Total Amounl
(b)
STORAGE OPEMTIONS
1 Top or Workinq Gas End of Year 10,755,932 MMBtu
2 Cushion Gas (lncludino Native Gas)
3 Total Gas in Reseruok (Total of line 1 and 2)10,755,932 MMBIU
4 Cerlifi cated Storage Capacity
5 Number of lniection - Withdrawal Wells
6 Number of Observation Wells
7 lvlaximum Days' Wihdnawal from Storaqe 95,647 MMBfu
8 Date of Maximum Days'Withdrawal 1?J0U2013
I LNG Termlnal Companies (in Dth)
10 Number of Tanks
'11 Capacity of Tanks
12 Lj,lG Volume
13 Received at "Ship Rail'
14 Transfened to Tanks
15 Wihdrawn from Tanks
16 'Boil Off Vaporization Loss
FERC FORM NO.2 (,l2-96).Page 513_
Name of Respondent
lntermountain Gas Compa ny
This Reoort ls:(1) []en orisinal(2) l-lA Resubmisslon
Date of.Report I Year/Period of Report
(Mo, Da, Yi) I,t2t31t2o13 I End ot 2o13lQ4
Transmission Llnes
1 . Report bekry, by slate, the total miles of transmission lines of each triansmission system operated by respndent at end of year.
nature of respondents lifle, and percent ownership ifjointly owned.
relired in the books of amunt, or what disposition of the line and its book msb are contemplated,
4. Reportte number of miles of pipe to one decimal poinl
Line
No-
Designalion (ldenf flcation)
gf Line or Gmup of Lines
(a)(b)
Total Miles
of Pipe
(c)
1 Tnansmbsion Llnes
fi,6n.10
2 Distribulion and service lines
289.80
3
4
5
6
7
8
I
10
1'.!
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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TFERC FORM NO.2 (12-e6)Page 514
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Name of Respondent
lntermountain Gas Company
This Report ls:(1) E]An orlginat(2) [_lA Resubmission
uate oI KeDon
(Mo, Da, Yi)
'tu31t2l'.t3
'ear/Period of Report
End of 2013/Q4
Transmission System Peak Deliveries
prmib indusion of he peak information required on thb page. Add rows as necessary to rcprt all data. Number additional rows 6.01, 6.02, etc.
Line
No.
Desoiplion
Dh ol Gas
Delivered to
lnterstate Pipelines
(b)
Dth of Gas
Delivered to
Olhen
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Date:1?8/13
2 Volumes of Gas Transoorted
3 No-Notice Tansportation
4 Other Firm Transoorlation 302,283 n2,283
5 Intenuptible Transportation
6 Oher Oescribel ffootrote detaih)
I TOTAL 302,283 302,283
I Volumes of oas Wihdrawn form Sloraoe under Storaoe Contract
I No-Notice Storage
10 Olher Firm Storaoe 26,667 26,667
't1 lntenuptible Storage
12 Other (Describe) (foohrote deiails)
13 TOTAL 26,667 26,667
14 OherOperationalAc{vities .
15 Gas Withdrawn from Storage forSystem Operations
16 Reduction in Line Pack
17 Other (Describe) (footnote details)
18 TOTAL
19 SECTION B; CONSECUTIVE THREE.DAY PEAK DELIVERIES
20 Dates: 128 - 1210
21 Volumes of Gas Tnansoorted
n NoNotice Transoortaton
23 Olher Firm Transportalion 9't4,281 914,281
24 I nterruotlble Transoortaiion
25 Other (Describe) (footnote details)
to TOTAL 914,281 914,281
n Volumes of Gas Withdnawn from Storage under Stonage Contact
28 No-Notice Storaoe
29 Other Firm Storaqe 52,965 52,965
30 lnterruptible Storaqe
31 Oher (Desuibe) (foolnote details)
32 TOTAL 52,965 52,965
33 Other Operational Activities
34 Gas Withdrawn from Storaoe for Svstem Ooeralions
35 Reduclion in Line Paclr
36 O,$er 0escribe) (foohole details)
37 TOTAL
FERC FORM NO.2 (12-96)Page 518
Auxiliary Peaking Facllitles
installations, gas liquefac{lon planb, oilgas sets, etc.
2. For column (c), for underground stonge projecb, report the delfuery capacity on February 1 of tre heating season overlapplng the year€nd for whictt hls report b submitted.
For other facilities, report he rated maximum daily delivery capacilies.
plant as ontemplated bygeneral insbuc0on 12 of he Uniform System of Accounb.
NW 1/4 Sec.31
tnts KeDo[ ts:(1) fiRn originat
Yeari,enoo oI Kepon
End of 2013/Q4(2)Resubmission I
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TFERC FORM NO.2 (12-95)Page 519
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinal(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
12t3112013
Year/Period of Report
End of 2013/Q4
Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of nafural gas roceived and delivered by lhe respndent.
2. Nalural gas means eilher nalural gas unmixed or any mixture of nalural and manufaclured gas.
3. Entsr.ln column (c) th6 ysar lo date Dth as reported ln the schedules indlcatEd for the ltems of recelpts ad deliveries,
4. Enler in column (d) lhe respective quailer's Dlh as reported in lhe sctrdules indicated for lhe ibms of rocsipts and delivedes.
5. lndicale in a footnole lhe quantities of bundled sdes and transphation gas ard speciff the llne on wtrlch such iluanlilias are listed,
6. lf lhe respondent operates lwo or rnore systems whkf are not interconnecled, submlt separda pages for lhis Purpose.
wore nol hansporled lhrough any interstate porlion of fire reporting pipellne,
8. lndicate in a fmtnote lhe specilic gas prrdraio expenss accoun(s) and related lo which the aggregale volumes reprted on line No. 3 relate.
reprling year, and (3) mnlract storage quantities.
loolnoles,
Line
No.
liem
(a)
Ref. Page No. oi
(FERC Form Nos.
a2-Al
(b)
Total Amount
of Dth
Year to Date
(c)
CunentThree
Months
Ended Amount of Dth
Quarterly Only
0'l Name of System:
2 GAS RECEIVED
3 Gas Purchases (Accounts 800S05)35.588,414
4 Gas ol Othen Received for Gatherinq (Account 489.1)303
5 Gas of Others Received for Tnnsmission (Account 489,2)305 27.894.441
6 Gas of Olhen Remived for Distribution (Account489.3)301
7 Gas of Others Received for Contact Storage (Account 489.4)307
8 Gas of Others Received for Productior/Extaction/Processing {Account 490 and 491 )
o Exchanoed Gas Received fmm Others (Account 806)328
10 Gas Received as lmbalances (Account 806)328 90,291
11 Receiots of Resoondents Gas TransDorted bv Others (Account 858)332 283,231
l2 Other Gas Withdrawn from Storaqe (Exolain)
13 Gas Received hom Shippers as Compressor Station Fuel
14 Gas Received fiom Shiooers as Lost and Unaccounted for
1s Other Receipts (Specify) (footnote details)
16 Total Receipls ftotal of lines 3 thul5)63,675,80r
17 GAS DELIVERED
18 Gas Sales (Accounts 480484)35,194,95t
19 Delivedes of Gas Gathered for Others (Acmunt 489.1)303
20 Deliveties of Gas Transoorted for Olhers (Account 489.2)305 27,894,441
21 Deliveries of Gas Distdbuted for Others (Account 489.3)301
22 Deliverles of Contract Storaqe Gas (Account 489.4)307
23 Gas of Othen Delivered for Poduction/Extraction/Processins (Account 490 and 491)
24 Exctrange Gas Delivered to Others (Account 8Q6)328
25 Gas Delivered as lmbalances (Account 806)328
26 Deliveries of Gas to Ohen forTransportation (Account 858)332
27 Other Gas Delivered to Storaoe Gxplain)125,s01
28 Gas Used for ComDressor Station Fuel 50s
29 Olher Deliveries and Gas Used for Other Opentions
30 Total Deliveries fiolalof llnes 18 thru 29)63,214,90t
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For 431,454
33 TOTALS
34 Total Delivedesi Gas Losses & Unaccounted For ffotal of llnes 30 and 32)63,646,36i
FERC FORM NO. 2 (REV 01.1 1)Page 520
Name of Respondent
lntermountain Gas Companv
This Report is:
(1) X An Original0\ A Resubmission
Date of Report
(Mo, Da, Yr)'
12131t2013
Year/Period of Report
2013/Q4
Svstem Mans.
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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, hansportation, and sale of natural gas. New maps need not be furnished if no important change has occured in the facilities operated
by the respondent since the date of the, maps fumished with a previous yeafs annual report. lf, 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. lndicate the following information on the maps:
(a) Transmission lines.
(b) lncremental facilities.
(c) Location ofgathering areas.
(d) Location ofzones and rate areas.
(e) Location ofstorage 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.
O Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline,
3. ln 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 cjf facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. lf necessary, however, submit larger maps to show essential information. Fold the
maps to a size not larger hen this report. Bind the maps to the report,
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