2014Annual Report.pdf

THIS FILING IS
Item 1:jj An Initial (Original)OR Resubmission No.—
Submission
iN Ci Form 2 Approved
0MB No.1902-0028
(Expires 0913012017)
Form 3-Q Approved
0MB No.1902-0205
(Expires 11/30/2016)
-
c)
--
FERC FORM No.2:Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q:Quarterly
o
lii
These reports are mandatory under the Natural Gas Act,Sections 10(a),and 16 and 18
CFR Parts 260.1 and 260.300.Failure to report may result in criminal fines,civil
penalties,and other sanctions as provided by law.The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)YearlPeriod of Report
Intermountain Gas Company End of 2014/Q4
FERC FORM No.213Q (02-04)
U Ci)
C:)Ti
FERC FINANCIAL REPORT
Financial Report
;ll:-:i ; ,
?*ii flPR l3 Pt{ 3: t+9
rlr ' . ,il../, i; ia. , ',IiTi.l't",1:r .,r j. i,rr:l.,ii.;;
ln the Community to Serve"
Re:
INTERMOUNTAIN'
GAS COMPANY
A Subsidiary of MDU Resurces Group, lnc.
April 10,2015
Ms. Jean Jewell
Commission Secretary
Idaho Public Utilities Commission
472W. Washington St.
PO Box 83720
Boise, ID 83720-0074
lntermountain Gas Company
FERC Form No. 2, Annual Report of Major Natural Gas Companies
Dear Ms. Jewell:
Attached for filing with the Idaho Public Utilities Commission is Intermountain Gas Company's December 31,
2014 FERC Form No. 2, Annual Report of Major Natural Gas Companies.
Please acknowledge receipt of this filing by returning a stamped copy of this letter for our Company files.
If you have any questions or require additional information regarding the attached, please contact
Niki Ogamiat3TT-6071.
Very truly yours,
4W gCIm,\/L
Niki Ogami
Financial Reporting Accountant
cc: Ted Dedden,IGC
Mark Chiles,IGC
IT
!r
Ir
lr
I
a
I
I
I
t
I
T
I
I
t
T
T
t
I
OF
IDENTIFICATION
01 Exact Legal Name of Respondent
lntermountain Gas Company
fearlPeriod of Raport
End of 2014/Q4
03 Previous Name and Date of Change (lf name changed during year)
04 Address of Princlpal Office at End of Year (Street, City, State, Zlp Code)
555 S Cole Rd, Boise, lD 83709
05 Name of Contact Person
Mark Chiles
06 Title of Conlact Person
Vice President, Controller, Asst, Sec/Tr
07 Address of Contad Person (Street, Clty, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
08 Telephone of Contact Person, lncluding Area Code
208-s775124
This Report ls:(1) [An origlnat(2) f]A Resubmission
10 Date of Report
(Mo, Da, Yr)
'12f31120'|.4
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certllies that:
I have examined this report and to the best of my knowledge, information, and bellef all statements of fact contained ln this report are correct
statements of the bueiness affairs of the respondent and the financial staternents, and other financial informatlon contained ln this report, conform in all
material respects to the Uniform System of Accounts.
1',|Name
Ma* Chlles
12 Title
Vice President, Gontroller, Asst. Sec/Tr
l3 Slgnature
=rAA , (1yO,l,'--,^14 Date Slgned4frr,ot-<
Tltle 18, U.S.C. 1001 , makes it a crime for any person knowlngly and willlngly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statemants as to any matter within its jurlsdlction.
FERC FORM NO.2/3Q (02-04)Page 1
I
I
I
I
T
I
I
T
I
t
I
t
I
I
T
t
T
T
I
This page intentionally left blank.
I
t
T
T
T
I
I
I
I
T
T
I
I
T
T
t
I
I
I
Name oI Kespondent
lntermountain Gas Company
INISK(1) I(2) l-
x
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,'l or "NA."
Llne
No.
Tille ol Schedule
(a)
Reference
Page No.
(b)
Date Revised
(c)
Remarlc
(d)
GENEML CORPOMTE INFORI4ATION AND FINANCIAL STATEMENTS
1 General lnformalhn 't01
2 Control Over Respondent 102
3 Corporations Controlled by Respondent 103
4 Security Holdens and Vo0rB Porers 107
5 lmpoflant Changes During lhe Year 108
6 Comparallv€ Balance Sheet 110-113
7 Statement of lnome for the Year 114-116
I Statement of Accumulated Comprehenslve lncprne and Hedglng Activities 117
I Statement of Retalned Eamings for tre Year 118-1't 9
10 Statements of Cash Flows 120-121
11 Notes to Flnanclal Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12 Summary of Utillty Plant and Acqrmulated Provislbns for Depreciation, Amortizaton, and Deplelion 200-201
13 Gas Plant ln Service 20+209
14 Gas Propeily and Capacity Leased from Olhers 212
1s Gas Property and Capaclty Leased to Othens 213
16 Gas Plant Held for Future Use 214
17 Conslructon Work ln Progress.Gas 2',16
18 Non-Tradltional Rate TreatrnentAfforded New Projects 217
19 General Description of Constuction Overhead Procedure 218
20 Accumulated Provlslon for Depreclalion of Gas Ulility Plant 219
21 Gas Stored 220
22 lnvestmenb 222-223
23 lnvestments ln Subsidiary Companies 224-225
24 Prepayments 230
25 Extraordlnary Propery Losses 230
26 Unrecoveled Plant and Regulatory Study Costs 230
27 Other Regulatory Assels 232
28 Miscellaneous Defened Debib 233
29 Accumulated Defened lncome Taxes 234-235
BALANCE SHEET SUPPORTINc SCHEDULES (Llabilities and Olher Credits)
30 Capibl Stock 250-25',!
3'l Capihl Stock Subscdbed, Gapltal Stock Liability lor Converslon, Premlum on Capital Stock, and
lnstallments Received on Capital Stock 252
32 Other Pald-in Capital 253
33 Dismunt on Capihl Stock 254
34 Capihl Stock Expense 254
35 Securi0es lssued or Assumed and Securities Refunded or Retired During the Year 255
36 Long-Term Debt 256-257
37 Unamorlized Debt Expense, Premlum, and Dlscount on Long-Term Debt 258-259
FERC FORM NO.2 (REV 12-071
Date of Reoort
(Mo, Da, Yi)
12t3112014
Year/Period of
An Original
A Resubmission End of 2014/Q4
Page 2
Name of Respondent
lntermountaln Gas Company
This
(1)
(2)
,ort ls: I Date ol Reoort
An Original | (Mo' Da' Yi)
A Resubmission I 1213112014
Yea/Penod ol l(r
End of 2014/Q4
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 reporled
for certain pages. Omlt pages where the responses are "none," "not applicable," or "NA."
Line
No.
Tille of Schedule
(a)
Reference
Page No.
(b)
Date Revlsed
(c)
Rennrts
(d)
38 Unamortzed Loss and Gain on Reacquired Debt 260
39 Reconciliation of Repoded Not lncome wilh Taxable lncome for Federal lncome Taxes 261
40 Taxes Accrued, Prepaid, and Charged During Year 262-263
41 Irilscellaneous Curent and Accrued Liabillties 268
42 Olher Defened Credlb 269
43 Aoomulated Defened lnoome Taxes0ther Property 274-275
44 Accumulated Delened lncome Taxes-Olher 276-277
45 Olher Regulatory L'mbilttles 278
INCOME ACCOUNT SUPPORTING SCHEDUTES
46 Monthly Quan0ty & Revenue Data by Rate Schedule 299
47 Gas Operatng Revenues 300-301
48 Revenues from Tnanspilation of Gas of Olhes Through Galherlng Facilitles 302-303
49 Revenues from Transprlalion of Gas of Olhen Through Transmlslon Fadll[es 304-305
50 Revenues from Stonage Gas of Olhers 306-307
51 Other Gas Revenues 308
52 Dlscounted Rate Seryhes and Negotlated Rate Servlces 313
53 Gas Operation and Malntenance Expenses 317-325
54 Exchange and lmbalance Transadions 328
55 Gas Used ln UUlity Operatons 331
56 Transmlsslon ard Compresslon of Gas by Others 332
57 Olher Gas Supply Expenses 334
58 Miscellaneous Genenal Expenses€as 335
59 Depreclaton, DepleUon, and Anprtlzation of Gas Plant 336-338
60 Padculan Concemlng Ceilaln lnome Dedrction and lnterest Charges Accounls 340
COMMON SECTION
6l Regulatory Commbslon Expenses 350-351
62 Empbyee Penslom and Benelib (Account920)352
63 Distributon of Salades and Wages 354-355
64 Chapes for Outslde Pofesslonal and Olher Consultative Serylces 357
65 Tnansaclions wilh Assoclated (Alfillated) Companles 358
GAS PI.ANT STATISTICAL DATA
66 Compressor Stalions 508-509
67 Gas Stonage Projecb 512-5'13
68 Transmlsslon Llnes 514
69 Transmlsslon System Peak Deliveries 518
70 Auxiliary Peaklng FaciliUes 519
71 Gas Account-Natural Gas 620
72 Shipper Supplled Gas for the Curent Quarter 521
73 System Map 522
74 Foohote ReferBnce 551
75 Foolnote Text 552
76 Stockholde/s Reports (check appropriate box)
tr
tr
Four copies wlll be submitted
No annual report to stockholders is prepared
T
I
t
T
I
I
I
t
I
T
T
I
t
)
T
I
t
I
TFERC FORM NO.2 (REV 12-071 Page 3
It
!r
lrll
I
I
T
l
I
I
T
t
I
I
I
I
I
t
T
Name of Responrlenl I This Report ls: I D?te ot R€port I YeailPenod ol Hepor
'*",,",*",, o,..",*.,
I lli Hll::':ffi1,.,"^ | ('iiBilrl?o
Lr,o ", ,n r*
General lnformatlon
'1, Provide name and title of oflicer havlng custody of the general corponate books of account and address of oflice where the genenal corporate books are kept and address of ofce
where any olher orporate books of account are kept, if dilferent from that where the general otporate books are kept,
Mark Chiles
Vice Presldent, Controller, Asst. Secretary, Asst. Treasurer
2. Provide lhe name of the Shte under lhe laws of which respndent ls incorponated and date of lncorporaton. lf incorporated under a spedal law, glvo reference lo such law. lf nol
incorpnated, state hat facl and glve the type of oqanlzallon and the date oqanlzed.
State of ldaho - October 12, 1950
the authority by which the receivenshlp or lr_usteeship was created, and (d) date when possesslon by receiver 0r tustee ceased.
N/A
4. State ihe classes of utility and olher servlces fumlshed by respondent dudng lhe year ln each Stale in which tho respondent operated,
The respondent is a public utility dedicated to providing high quali$ service through purchase, dlstribution, transportation and sale of natural gas to
residentlal, commercial and industrlal customers through out Southern ldaho.
5. Have you engaged as the prlnclpal acounhnt to audit your linanclal statemenb an accounhnt who ls not he ylndpal accountant for your pevlous yea/s certlffed financlal
statemsnb?
(1) [ Yes... Enter the date when such independent accountant was initially engaged:
(2) E No
FERC FORM NO.2 (12-96)Page 10.t
Gontrol Over
1. Report ln column (a) the names of all corporations, partnerships, business lrusts, and similar organizations that directly, indirectly,
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
organization, report ln a footnote the chain of organizatlon.
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. Othenrise, report a "D" for direct, an "l" for lndirect, or a "J" for jolnt control.
Prairie lntermountain Energy Holdlng, LLC (PIEH)
MDU Energy Capital, LLC (MDUED)
MDU Resources Group, lnc. (MDUR)
Respondent
lntermountaln Gas Company
This Reoort ls:(1) finn orisinal
Year/Period of Reporl
End of 2014/Q4
Date of Reoort(Mo, Da, Yi)
1U31t2014 T
t
I
I
I
t
I
I
T
t
t
I
T
1
I
t
I
rl
rl
(2)Resubmission
FERC FORM NO.2 (r2-96)Page 102
Irll
I
T
t
I
T
I
I
I
T
I
T
t
T
T
t
I
I
Name of Respondent
lntermountain Gas Company
Corporatlons Controlled by Respondent
'1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by
respondent at any time during the year. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held,
naming any intermediaries involved.
3. lf control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
4. ln column (b) designate type of control of the respondent as "D" for direct, an "1" for indlrect, or a "J" for joint control.
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. 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 relalive voting rights of each party.
Name of Company Controlled
(1)
(2)
ort ls:
An Original
A Resubmission
Year/Period of Report
End of 2014/Q4
FERC FORM NO.2 (r2-96)
Holders and Votlng Powers
1. Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior lo 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. ff the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. ll any securiiy 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, trusiees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, direclor,
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, in 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 ofsuch votes cast by proxy.
Total:
By Proxy:
Give the date and place of
such meeting:
Name (Iitle) and Address of
Securlty Holder
VOTING SECURITIES
4. Number of votes as of (date):
TOTAL votes of all votlng securities
TOTAL number of security holders
TOTAL votes of security holden listed below
lnts Ke00n ts:(l) [lAn orisinat
uare oI lleoorr
(Mo, Da, Yi)
12t31t2014Resubmission
Name of Respondent
lntermountain Gas Company
T
t
I
T
I
I
I
I
I
I
I
I
I
I
I
t
t
t
I]FERC FORM NO.2 (12-96)Page 107
lr
l,
IrI
T
I
T
t
I
T
T
T
T
t
1. None2, NA3. None4. None5. None6. None7. None8. Not significant9. None
10, NA
11. Revenue increased $6.7 million due to purchased gas adjustment.
'12, None
13. NA
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1)XAn OriginalQl A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2014
Year/Period of Report
2014tQ4
lmportant Changes Durlng the Quarter/Year
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 ln the report, refer to the
schedule ln which it appears.
'1. Changes in and imporlant additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. lf the franchise rights were acqulred without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Glve names of companies
involved, particulars concerning the transactions, name of the Commisslon authorizing the transaction, and reference to Commlssion
authorization.
3. Purchase or sale of an operating unit or system: Brielly describe the property, and the related transactions, and cite Commission
lf any was required. Give dato Journal entries called for by Unlform System of Accounts were submitted to the Commission.
4. lmportant leaseholds (other than leasEholds for natural gas lands) that have been acquired or given, asslgned 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
5. lmportant extension or reduction of transmission or dlstribution system: State territory added or relinquished and date operations began or
and cite Commlssion authorization, if any was requlred. State also the. approximate number of customers added or lost and approximate
revenues of each class of seryice.
Each natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
contract or othenivise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
etc.
6. Obligatlons lncurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
rdinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in artlcles 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 lhis report in which an officer, director,
security holder, voting hustee, associated company or known associate of any ofthese penions was a party or in which any such person had a
material lnterest,
1 1. Estimated increase or decrease in annual revenues caused by impodant 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 votlng powers of the respondent that may have occurred during
the reporting period.
13. ln the event that the respondent participates ln a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
, please describe plans, if any to regain at least a 30 percent.proprietary ratio,
FERC FORM NO.2 108.1
T
Name of Respondent
lntermountain Gas Company
This Rer(1) lI(2) T
lort ls:
lAn original
lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 2014/Q4
Comparatlve Balance Sheet (Assets and Other Deblts)
Lina
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarterl/ear Balance
(c)
Prior Year
End Balance
12131
(d)
1 UTILIW PLANT
2 Utility Plant (101-106, 't14)200-201 527,999,246 502,155,629
3 Construction Work in Progress (107)200-201 30,441,648 23,989,384
4 TOTAL Utility Plant (Iotal of llnes 2 and 3)200-201 558,440,894 526,145,013
5 (Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)295,739,222 283,934,849
6 Net Utility Plant (Total of line 4 less 5)262,701,672 242,210,164
7 Nuclear Fuel (120.1 thru 120.4, and 120.6)0 0
I (Less) Accum. Provision forAmort., of Nuclear Fuel Assemblies (120.5)0 0
I Nuclear Fuel (Total of line 7 less 8)0 0
't0 Net Utility Plant (Iotal of lines 6 and 9)262,70',t,672 242,210,164
11 Utili$ Plant Adjustments (1 16)122 0 0
12 Gas Stored-Base Gas (1 17.1)220 0 0
13 System Balancing Gas (1 17.2)220 0 0
14 Gas Stored in Reservoirs and Pipelines-Noncunent (1 17.3)220 0 0
15 Gas Owed to System Gas (1 17.4)220 0 0
16 OTHER PROPERW AND INVESTMENTS
't7 Nonutillty Property (1 21)0 2,1',!5
18 (Less) Accum. Provision for Depreciation and Amortizatlon (122)0 2,'.t15
't9 lnvestments ln Associated Companies (123)222-223 0 0
20 lnvestments in Subsidiary Companies ('123.1)224-225 0 0
2'l (For Cost of Account 123.1 See Footnote Page 224, line 40)
22 Noncurrent Portion of Allowances 0 0
23 Other lnvestments (124)222-223 36,639 17,120
24 Sinking Funds (125)0 0
25 Depreciation Fund (126)0 0
26 Amortization Fund - Federal (127)0 0
27 Other Special Funds (128)0 0
28 Long-Term Portion of Derivative Assets (175)0 0
29 Long-Term Portion of Derivatlve Assets - Hedges ('176)0 0
30 TOTAL Oth6r Property and lnvestments (Total ot lines 17-20,22-29)36,639 17,12O
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)731,452 0
33 Special Deposits (132-1 34)0 0
34 Working Funds (135)2,050 2,050
35 Temporary Cash lnvestments (136)222-223 0 772,968
36 Notes Receivable (141)0 0
37 Customer Accounts Receivable (1 42)14,184,713 21,775,377
38 Other Accounts Receivable (1 43)92,905 583,695
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144)327,755 443,789
40 Notes Receivable from Associated Companles (145)0 0
41 Accounts Receivable from Assoclated Companles (146)1,735,074 371,028
42 Fuel Stock (151)0 0
43 Fuel Stock Expenses Undistributed (152)0 0
T
I
T
T
t
I
t
t
T
t
I
I
I
I
T
T
T
I
TFERC FORM NO. 2 (REV 06.04)Page 1'10
T
I
T
t
T
I
T
T
t
I
I
I
T
T
I
T
t
t
I
lntermountain Gas Company
This Report ls:(1) ffinn ortginat
(21 [-]A Resubmission
Date of ReDort
(Mo, Da, Yi)
12t31t2014
Year/Penoo ot Hepon
End of 2014/Q4
Comparatlve Balance Sheet (Assets and Other Deblts)(contlnued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarterffear Balance
(c)
Prior Year
End Balance
12131
(d)
44 Residuals (Elec) and Extracted Products (Gas) (153)0 0
45 Plant Materials and Operating Supplies (154)2,681,831 2,546,823
46 Merchandise (155)0 0
47 Olher Materials and Supplles (156)0 0
48 Nuclear Malerials 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 (164.1 )220 I,890,185 206,934
53 Llquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)220 3,194,715 4,886,538
54 Prepayments (165)230 534,365 737.402
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)20,002,579 25,464,326
59 Mlscellaneous Cunent and Accrued Assets (174)0 0
60 Derivativa lnstrument Assets (1 75)0 0
61 (Less) Long-Term Portion of Oerivative 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 Current and Accrued Assets (Iotal of lines 32 thru 63). 44,722,114 56,903,352
6s DEFERRED DEBITS
65 Unamortized Debt Expense (181)286,893 270,202
67 E(raordinary Property Losses (182.1)230 0 0
68 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
69 Other Regulatory Assets (182.3)232 15,557,055 8,853,375
70 Prelimlnary Survey and lnvestigation Charges (Electric)(183)0 0
71 Prelimlnary Survey and lnvestigation Charges (Gas)(183.1 and 183.2)0 0
72 Clearlng Accounts (1 84)0 0
73 Temporary Facllities (1 85)0 0
74 Miscellaneous Deferred Debits (1 86)233 1.336,454 1,973,705
75 Defened 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)268,241 340,4s7
78 Accumulated Defened lncome Taxes (190)-234-235
'',t,244
76,6s7
79 Unrecovered Purchased Gas Costs (191)( 13,238,207)( 15,229,983)
80 TOTAL Defened Dabits (Iotal of lines 66 thru 79)4,261,680 ( 3,715,587)
81 TOTAL Assets and Other Deblts (Iotal of lines 10-15,30,64,and 80)311,722J05 295,415,049
FERC FORM NO. 2 (REV 06-04)Page 111
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
lls:
r Orlginal
Resubmission
uale oI Keoon
(Mo, Da, Yi)
1431t2014
Iearrrefloo oI r1ePolr
End of 2O14lQ4
Comparatlve Balance Sheet (Llabllltles and Other Credits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Cunent Year
End of
Quarterl(ear
Balance
Prlor Year
End Balance
12t31
(d)
1 PROPRIETARY CAPITAL
2 Common Stock Issued (201)250-251 1 ,5't3,060 1,5't 3,060
3 Prafered Stock lssued (204)250-251 0 0
4 Capital Stock Subscribed (202, 2051 252 0 0
5 Stock Llability for Conversion (203, 206)252 0 0
6 Premium on Capital Stock (207)252 25,704,671 18,702,084
7 Other Paid-ln Capital (208-211)253 183,541 183,541
8 lnstallments Recelved on Capital Stock (212)252 0 0
9 (Less) Dlscount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (214)2s4 1,077 ,741 1,077,741
11 Retained Earnings (21 5, 21 5,1, 216)118-119 75,O70.461 74,847,788
12 Unappropriated Undistributed Subsidiary Earnings (21 6, 1 )118-119 0 0
13 (Less) Reacquired Capital Stock (217)250-25',|0 0
14 Accumulated Other Comprehensive lncome (219)117 0 0
15 TOTAL Proprietary Capital (Total of lines 2 thru 14)101,393,992 94J68,732
16 LONG TERM DEBT
17 Bonds (221)256-257 71,090,91't 76,363,638
18 (Less) Reacquired Bonds (222)256-257 0 0
19 Advances from Associated Companies (223)256-257 0 0
20 Other Long-Term Debt (224)256-257 21,000,000 3,000,000
21 Unamortized Premlum 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) Cunent Portlon of Long-Term Debt 5,272,727 5,272,727
24 TOTAL Long-Term Debt (total of lines 17 thru 23)86,818,184 74,090,911
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capltal Leases-Noncu nenl (227)0 0
27 Accumulated Provigion for Property lnsurance (228.1)0 0
28 Accumulated Provision for lnjuries and Damages (228.2)0 61,000
29 Accumulated Provlslon for Penslons and Benefits (228.3)4,669 0
30 Accumulated Miscellaneous Operating Provisions (228.4)0 0
31 Accumulated Provlsion for Rate Refunds (229)0 0
T
T
T
I
I
I
I
I
T
I
t
!
T
I
t
T
t
I
TFERC FORM NO. 2 (REV 06-04)Page 112
T
T
I
I
t
I
T
I
T
I
T
I
I
T
T
T
t
I
T
lntermountain Gas Company
This
(1)
(2)
ort ls:
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Year/Period ot Repon
End of 2014/Q4
Comparative Balance Sheet (Liabllltles and Other Credits)(continued)
Line
No,
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarterl/ear
Balance
Prlor Year
End Balance
1?l31
(d)
32 Long-Term Poilion of Derlvative lnstrument Llabilities 0 0
33 Long-Term Portion of Derivative lnstrument Liabillties - Hedges 0 0
34 Asset Retirement Obligations (230)0 0
35 TOTAL Other Noncunent Liabilitles (Iotal of lines 26 thru 34)4,669 61,000
36 CURRENT AND ACCRUED LIABILITIES
37 Current Portlon of Long-Term Debt 5,272,727 5,272,727
38 Notes Payable (231)0 0
39 Accounts Payable (232)27,O72,0A9 36,'t53,'t84
40 Notes Payable to Associated Companies (233)0 0
41 Accounts Payable to Associated Companies (234)1,237,471 1,227,378
42 Customer Deposits (235)1,003,879 't.048,203
43 Taxes Accrued (236)262-263 1,332,153 10,125,297
44 lnterest Accrued (237)784,178 891,161
45 Dividends Declared (238)2,670,000 2,670,000
46 Matured Long-Term Debt (239)0 0
47 Matured lnterest (240)0 0
48 Tax Collections Payable (241)30,756 29,611
49 Mlscellaneous Current and Accrued Liabilities (242)268 3,442,079 4,048,270
50 Obllgations Under Capital Leases-Current (243)0 0
51 Derivative lnstrument Liabilitles (244)0 0
52 (Less) Long-Term Portion of Derivative lnstrument Liabllities 0 0
53 Derivative lnstrument Liabilities - Hedges (245)0 0
54 (Less) Long-Term Portion of Derivatlve lnstrument Liabllities - Hedges 0 0
55 TOTAL Current and Accrued Liabilities fl-otal of lines 37 thru 54)42,845,252 61,465,831
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)7,768,419 7,017,',165
58 Accumulated Deferred lnvestment Tax Credits (255)4,284,584 4,862,386
59 Deferred Gains from Dispositlon of Utillty Plant (256)0 0
60 Other Deferred Credits (253)269 12,034,742 8,962,482
61 Other Regulatory Liabilities (254)278 6,293,795 5,746,257
62 Unamortized Gain on Reacquired Debt (257)260 0 0
63 Accumulated Deferred lncome Taxes - Accelerated Amortization (281)0 0
64 Accumulated Deferred lncome Taxes - Other Property (282)61,460,410 50,576,485
65 Accumulated Deferred lncome Taxes - Other (283)( 11,181,943)( 11,536,201)
66 TOTAL Deferred Credits Clotal of linos 57 thru 65)80,660,007 65,628,574
67 TOTAL Liabilitles and Other Credits (Iotal of lines '15,24,35,55,and 66)311.722,104 295,415,048
FERG FORM NO. 2 (REV 06,04)Page 113
Name of Respondent
lntermountain Gas Company
This Report ls: I Date of Report I Year/Period ot Report(1) []en orisinal | (Mo' Da' Yi) I(2) frA Resubmission I lztsttzot4 | End of 2014/Q4
Statement of lncome
Quarterly
1. Enter ln column (d) the balance for the reportlng quarler and in column (e) the balance for ths same lhree month perlod for the prior year.
olher utility function for the cunsnt year quarter,
othea utility functlon for th€ prior year quarter.
4. lf addltional columns are needed place lh€m In a footnote.
Annual or Quarlerly, if applicable
5. Oo not roport fourth quarter data in columns (e) and (0
8. Report amounts for accounts 412 and 413, Revenues and Expenses lrom Utllity Plant Leased to Others, in another utility columnin a slmilar manner to a utility departrnent.
Spread the amounl(s) over llnss 2lhru 28 as approprlate. lnclude lhese amounts ln columns (c) and (d) totals.
7. Report amounts ln account 414, Other Utility Operaung lncome, ln ihe sam6 manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and l'l for Natural Gas companies uslng accounts 404.1,104.2, 404.3,407.1 and 407.2.
g. Use pag€ 122 for important notes regarding the statement of lncome for any account thereof.
10. Give conclse explanatlons concerning unsettled rate proceedings where a contlngency exlsts such that rofunds of a material amount may need to be made to lhe utillty's
customers or whlch may result in matedal refund to the utility wlth ,espect to power or gas purchases. Stal€ for each year effected the gross revenues or costs to whlch the
respect to power or gas purchases.
I I Glve conclse explanations concerning slgnlllcant amounts of any rBfnds made or received during the year resulting from settlement of any rate proceeding afectlng revenues
received or costs lncun€d for polver or gas pulches, and a summary of the adjuslments made to balance sheet, lncome, and expense accounts.
12. lf any notos appearing ln the report to stokholders ar6 applicable to the Statement of lncome, such note3 may b6 lncluded at page 122.
't 3. Enter on page 122 a conclse explanation of only those changes in accounUng mehods mada durlng the year whlch had an offect on net income, includlng lhe basls of
allocatlons and apportionments from lhose used in the precsding year. Also, give the approprlate dollar eff€ct of such changes.
14. Explaln ln a footnote if the previous yeafs/quarte/s figuros are different from that reported in prior reports.
15. lf lhe columns are lnsuffclent for reportlng addiuonal utility depadrnents, supply thB approprlate account lltles repod lhe informatlon in a footnote to this schedule.
Line
No.
fflb ofAccount
(a)
Rsfercnco
Page
Numbar
0)
Total
Cunent Year to
Dale Balance
for Quaderffoar
(c)
Totel
PriorYoar b Date
Ealanc6
for Quartor/Yaar
(d)
Cunenl Three
Months Ended
Quartedy Only
No Fourlh Ouarler
(e)
Priorlhtee
irbnths Ended
Quarlerly Only
No Four$ Quartst
0
1 JilLTY OPERATING INCOME
2 ias 0p6raung Rsvsouos (400)30G301 m0,655,43r 280,610,252 0
3 )perathg Erpensas
4 Opera0on Expenses (401)317-325 211.481.84r 223,n5,581 0
5 l,ldnlenance Expensas (402)3,l7-325 4,079,85'3,972827 0
6 Degecialion Expense (403)33&338 16,062.1 2(t5,216,54t
7 Dspccialion Exponso forAsssl Retiremsnt Costs (403.1)33&338 0
I Amortization and Depledon of Utlity Plant (O+405)33&338 408,84;200,'l8i 0
I Amortization of U0llty Plat Acu. Adlustment (406)33&338 0
10 Amoil of Pop. Losses, Unreovercd Plant ffd Reg. Shrdy Cosb (407.1)0
11 Amodizallon of Coowrslon Expmses (O7.2)0
12 Regulalory Dobits (107,3)0
'13 (Less) Reguhtory Cr€dlts (407.4)0
14 Taxes Olher lhan lncome Taxes (408.1)262-263 11,m3,92 11,586,59t 0
15 lncorns TarosFederal (,t09. I )252-263 ( 4,m1,56i 4,303,867 0
16 lncome Tues.Olher (409..l)262-263 149,03t 1,105,86i 0
't7 Provision of Defened lncome Taxe (410.1)2W235 ,l7.351,92 8,658,991 0
18 (Less) Provision for Defered lncome Tates-Crcdit (41 1.1)2*235 7,848,29 5,n8,72f,0
't9 lnv6stm6nt Ta( Oodlt AdFstment Net (411.1)517,N2 ( 95,995)0
20 (Less) Gains from Dlspositon ofUtility Plant (41L6)0
21 Losses ftom Disposluon of Ulility Plant (4.l I .7)0
22 (Less) Gains from 0lspositlon otAllolances (41 1.8)0 0
23 Losses ftom oispsitlon ot Allovarces (41 I .9)0
24 Accrelon Exponse (41 Ll0)0
25 TOTAL Ulility Operatirg Expenses (Total oflines 4 htu 24)246,931,83 frl,425,731 0
26 Net Ufllty 0perating lmome fiotal of linos 2 less 25) (Carry fonrad to page I I 6,
ne 27)13,723,60 17,1U,521 0
I
T
t
I
I
t
I
t
I
T
I
t
T
T
T
I
t
T
TFERC FORM NO. 2 (REV 06-04)Page 114
I
T
I
I
I
I
I
T
t
T
T
I
T
T
T
t
I
I
I
lntermountain Gas Company
This Reoori ls:(1) finn orisinat(2) l-lA Resubmission
Date of ReDort
(Mo, Da, Yi)
12131t2014
YeailPenoo or Hepon
End of 2014/Q4
Statement of lncome
Line
No.
Elec. Utility
Current
Year to Date
(in dollars)
G)
EIec. Utility
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Current
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Date
(ln dollars)
0)
Other Utility
Current
Year to Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
o
2 0 0 260,655,435 280,610,252 0 0
4 0 0 211,481.84S 223,775,586 0 0
5 0 0 4,079,851 3,972,827 0 0
6 0 0 16,062,129 15,216,540 0 0
7 0 0 0 0 0 0
8 0 0 408,847 200,183 0 0
o 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
't3 0 0 0 0 0 0
l4 0 0 11,003,926 11,586,596 0 0
'15 0 0 4,881,567)4,303,867 0 0
16 0 0 149,038)1,105,862 0 0
17 0 0 17,351,926 8,658,991 0 0
18 0 0 7.848.290 5,298,726 0 0
19 0 0 577,80i 95,995)0 0
20 0 0 0 0 0 0
2'.l,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 0 246,931,831 263,425,731 0 0
zo 0 0 13,723,604 17,184,521 0 0
FERC FORM NO. 2 (REV 06-04)
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn orisinat(2) [-lA Resubmission
Date ot ReDon
(Mo, Da, Yi)
12131120',14
YearHenoo or Kepon
End of 2014/Q4
Statement of lncome(continued)
Line
No.
Tille ofAccount Rsforonce
Page
Number
(a) 0)
Total Total
CurontYearto PriorYeatoDate
Dals Balance Balance
lor Quaderffear for Quater/Year(c) (d)
Cunentlhrse
lvlonths Ended
Quaderly Only
l,lo Foudh Quarter
(e)
Pdor Thro€
lvlonths Ended
Quartedy Only
No Fourlh Cluailer
(0
27 Net Utility Operating lncome (Carried fomad lrom page 1.l4)13,723,60 17,1M,521 0
28 )THER ltlGOttlE AND DEDUCTIONS
29 )thor lncoms
30 Nonutility Operafng lncome
31 Rsvenues form Memhadislng, Jobbing and Contret Work (4,l5)0
32 (L*s) Costs and Expense of Morchandising, Job & Contract Work (416)0
33 Revenues from Nonulility Operatlons (417)2,t/0,,l0 2U 0
34 (Less) Exponses of NonuUlity Operatons (417.1)2,043,75 0
35 Nonoperaling Rental lncome (418)0
36 Equity ln Eamhgs ot Subsidiary Companles (4.l8..l)1t9 0
37 lnlorestad 0ivldend lrcome (419)2,88 0
38 Allonance for Othar Funds Used Oudng ConskucUon (119.,l)1.494,60 0
39 Mlscetraneous l,lorcperating lncoma (421)33,78 35,02t 0
40 Gain on Deposlton of Property (421.1)0
41 TOTAL 0lher lncomo ffotal ol lines 3l thru 40)2,057,62 35,307 0
42 )thar lncoms Deduclions
43 Loss on Disposilion ol Property (421,2)0
44 MiscsuaEous Amodzatlon (425)0
45 Dooathns (426..l)340 211,19 t73,59(0
46 Life lnsuranc€ (4m.2)0
47 Penal0es (426.3)2,98 0
48 Expendihrrus for Certaln Civic, Polltlcal snd Related Activltlos (426.4)72,61'72,U1 0
49 Oflrcr DeducUons (426.5)4,711 473t 0
50 TOTAL Olher lncome OeducUons (fold oflines 43 thru 49)340 291,54t 251,175 0
51 axes Appllc. to ohor lncome and Deductions
52 Tares Other han lncome Tares (408.2)262-263 0
53 lncome Tares-Federal (409.2)262-263 783,721 ( 66,248)0
54 lncome Taxesother (409.2)262-263 170,41i ( 15,974)0
55 Provlslon for Defened lncone Taxes (410.2)23+235 .0
56 (Less) Povislon for 0efened lncome Tates-Credlt (41 I .2)2 235 0
57 lnvestmsnt Tax Crodlt AdJust nonts-Net (41 1 ,5)0
58 (Less) InvesknentTa Crcdits (420)0
59 IOTAL Taxes oo Olher lncome and Deducdons (Total of lines 52-58)954,14 | 82,222,0
60 Net Other lncoms and Deductbns (Total o{ llnes 4.|, 50, 59)811,9(( 133,646)0
61 NTEREST CHARGES
62 lntereston Lcng-Term Debl (420 4,050,42i 3,036,41:0
63 Amdzalion of Debt Dlsc. ad Expense (428)25&259 68,r6i 129,942 0
64 Amorlization of Loss on Reacquirod Debt (428.,l)72,211 72,21t 0
65 (Less) Amodization of Premlum o0 Debt-Crodit (429)2*259 0
66 (Less14*rX..* of Galn on Reacquked Dobt-Credit (429.1)0
67 lnlerest on oebt to Assoclated &mpanles (430)340 0
68 Oher lnlerest Expsnso (illll)340 80,10{67,845 0
69 (Less) Allowance for Borrowed Funds Used Dudng Consuuctlon-Crsdit (432)641,15t 487,504 0
70 Net lnlsrest Chargos (Total of lines 62 thru 69)3,6A,75i 2,8r8,9'ri 0
71 lncoms BBbr6 Extraordinary ltems (Iotal of llnes 27,60 and 70)r0,905.79r 14,231,S3 0
72 XTRAORDINARY ITEMS
73 Extaordinary lnconn (434)0
74 (l6ss) Exkaordinary Deductions (435)0 0
75 Net Exkaordlnary ltems (Iotal of line 73 less line 71)0 0
76 lncsne Taxes-Federal and Ottrcr (409.3)262-263 0
77 Extraordinary ltems afler Taxes (Total of llne 75 less llne 76)0
78 Net lnconn (Iotal of llnes 71 and 74 10,905,79r 14,231,963 0
T
T
I
I
I
I
I
I
I
T
I
I
T
I
I
T
I
t
TFERC FORM NO. 2 (REV 06-04)Page lt6
T
t
T
I
t
I
I
T
t
T
t
This page intentionally left blank.
I
t
t
T
I
I
I
I
Name ot Kesponqenl
lntermountain Gas Company
This ReDort ls:(1) fiAn Orisinal(2) TIA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 20141Q4
Sfafemenl of Accumrrlatecl Comorehenslva lncoma and Hedoino Acilvltles
'1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, whete appropriate.
2. Report in columns (0 and (g) the amounts of other categorios of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Line
No.Item
(a)
Unrealized Galns
and Losses on
avalhblefor-sale
secudties
(b)
Minlmum Pensbn
llabllilty AdJustrnent
(netamount)
(c)
ForeBn Curency
Hedges
(d)
Other
AdJustments
(e)
1 Balance ol Account 219 at Beginning of Preceding
Year
Precedlng Quarler/Year to Dale Reclassiflcatlons
from Account 219 to Nel lnoome
Precedlng Quarterffearto 0ate Changes ln Fah
Value
Total fllnes 2 and 3)
Balance of Account 219 at End of Preceding
Quarterffear
Balance of Account 219 at Beglnning of Cunent Year
Cunent Quarterffear lo Date Reclassilicallons from
Account2l9 to Net lncome
Gunent Quarlerffear to Date Changes ln Fak Value
Total (llnes 7 and 8)
1 Ealance of Acouni 219 at End of Cunent
Quarterffear
T
T
T
t
T
t
T
T
T
t
I
t
T
I
I
T
I
T
IFERC FORM NO.2 (NEW 06.02)Page 117
T
T
I
t
I
I
I
T
T
T
T
I
T
T
T
t
T
t
T
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) 5]Rn orlginal
(21 nA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112014
YeailPefloo oI Kepon
End of 2O14lQ4
Statement of Accumulated ComDrehenslve lncome and Hedglng Actlvltles(contlnued)
-ine
No.
Other Cash Flow Hodges
lnterest Rate Swaps
(0
Other Cash Flow Hedges
(lnsert Category)
G)
Totals for each
category of
Items recorded ln
Account 219
ft)
Net lnmme
(Canied Fonrard
from Page 116,
Llne 78)
il)
Tolal
Gomprehenslve
lnmme
0)
1
FERC FORM NO. 2 (NEW 06-02)Page 117a
Name ol Hespondent
lntermounlaln Gas Company
This Reo(1) a(2\ n
ort ls:
An Origlnal
A Resubmission
uate ol Keoon
(Mo, Da, Yi)
12t3112014
YearPenoo oI Kepon
End of 2014/Q4
Statement of Retalned Earnlngs
1. Report all changes ln approgiated relalned eamlngs, unappropriated retalned eamlngs, and unappropdated undlstrifuted subsldiary earnlngs for the year.
alfected ln column (b).
3, State the purpose and amount for each reservalion or appropiallon of retalned eamlngs.
5. Show dlvldends lor each class and sedes of capilal stock,
Line
No.
llem
(a)
Contra Prlmary
Account Affected
(b)
Cunent Quarler
Year to Date
Balance
(c)
Prevlous Quarter
Year to Dale
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
1 Balance-Beoinnlno of Pedod 74,847.788 70,897,941
2 Chanoes fldentlfv bv orescribed rolalned oamlnos accounts)
3 Adlustments to Retained Eaminos ficcount439)
4 TOTAL Credlts to Retalned Eaminos (Account 439) (footnoto delallsl ,l0,90s,795 14,231,963
5 TOTAL Deblts to Retalned Eamlngs (Acmunt 439) (footnote detalls)3,122 42,116
6 Balance Transfened from lncome (Acct 433 less Acct 418.1'l
7 Approodatlons of Relalned Eamlnqs (Account 436)
I TOTAL Approprlatlons of Retained Eamings (Account 436) (foolnote detalls)
I Dlvidends Declared-Prelened Stock (Acmunt 437)
10 TOTAL Dlvldends Dec{aredPrefened Slock (Account 437) (foolnote details)
11 Dlvidends Declared-Common Stock (Account 438)
12 TOTAL DMdends Dedared0ommon Stoclr (Account438) (tootnoto dotails)10,680,000 10,240,000
13 Transfers from Account 216.1, Unappropdated Undlstdbuted Subsidiary Eamlngs
't4 Balance-End of Perlod (Total ofiines 1, 4, 5, 6, 8, 10, 12, and 13)75,070,461 74,847,788
15 APPROPRIATED RETAINED EARNINGS (Account 215)
't6 TOTAL Aooroodaled Relalned Eamims (Accounl 215) lfoolnote delalls)
't7 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
18 TOTAL Appropriated Retained Eamlngs-Amortlzathn Reserve, Federal (Account
19 TOTAL Aoproprlated Retalned Eamlnos (Accounts 215, 215.1) ffotal of lines
20 TOTAL Retained Eamlngs (Accounts 215, 215.1, 216) (Total of lines 14 and 1 75,070,46'l 74,847,788
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)
Reoort onlv on an Annual Basls no Ouarlerlv
22 Balance-Beolnnlng of Year (Deblt or Credit)
23 Eouity In Earninos for Year (Credl0 Accounl 418.11
24 (Less) Dlvldends Received (Deblt)
25 OtherChanoes Gxolaln)
26 BalanceEnd ofYear
T
T
T
I
t
T
I
T
I
T
I
I
I
I
I
T
I
I
IFERC FORM NO. 2 (REV 06-04)Page 118-119
T
T
T
I
t
T
T
T
t
T
I
I
T
I
T
T
I
T
T
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) []An orisinal
(21 [lA Resubmission
uate ol KeDon
(Mo, Da, Yi)
12t31t2014
YeaflHenoo oI Kepon
End of 2014/Q4
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) lnclude commerclal paper;gnd (d) ldentify
separately such items as investments, lixed assets, intangibles, etc,
(2) lnformation about noncash lnvesting and financing activities must be provlded ln the Notes to the Financlal statemonts. 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 lo operating activities only. Galns and losses pertalning to investing and financing
activitles should be reporled ln those activities, Show in the Notes to the Financials the amounts of interest pald (net of amount capitalized) and income
taxes paid.
(4) lnvesting Activities: lnclude at Other (line 25) net cash outllow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Flnancial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
lnstruction 20; instead provide a roconciliation of the dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See lnstructions for explanatlon of codes)Current Year
to Date
Quarterf/ear
Previous Year
to Date
Quarter/Year(a)
1 Net Cash Flow from Operatlrg Aclivi0es
2 Net lncome (Llne 78(c) on page 1 1 6)10,905,795 14,231,964
3 Noncash Charges (Credlts) to lncome:
4 Depredallon and Deplelion 16,470,976 15,416,723
5 Amorllzatlon ol (Speclfy) (footnote details)
6 Defened lncome Taxes (Net)9,503,637 3,360,266
7 lnvestment Tax Credit Adjuslrnenls (Net)( 577,802)( s5,ee5)
I Not (lncrease) Decrease in Receivables 5,964,772 ( 19,271,2321
I Net (lncrease) Decrease ln lnventory ( 126,437)( 762,537)
10 Net (lncrease) Decrease ln Allowances lnventory
11 Net lncrease (Oecrease) ln Payables and Accrued Expenses ( 11,955,740)12,503,627
12 Net (lncrease) Decrease ln Other Regulatory Assets
13 Net lncrease (Decrease) ln Olher Regulatory Llabllilles ( 2,163,065)( 207,533)
14 (Less) Allowance for Olher Funds Used Dudng Construcllon
15 (Less) Undlstribuled Eamlngs from Subsidhry Companies 1,494,609
16 Other (footnote detalls):
17 Net Cash ProvHed by (Used ln) Operatlng Activltles
18 flotal of Llnes 2 lhru 16)26,527,527 25,175,283
19
20 Cash Flows from lnvestrrent Ac'tivities:
21 Conslruclion and Aqulsitlon of Plant (lncludlng land);
22 Gross Addillons to Utility Phnt (less nuclear tuel)( 35,225,870)( 39,177,177)
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utility Planl
25 Gross Addltlons to Nonut|lity Plant
26 (Less) Allowance for Olher Funds Used Dudng Conslruction
27 Other (foolnote details):
28 Cash Outflows for Plant (Total of llnes 22 lhru 27)( 35,225,870)( 3s,177,177)
29
30 Acquisilion of Olher NoncunentAssets (d)
31 Proceeds from Disposal of Noncunent Asseb (d)( 265,141)277,23',1
32
33 lnvestrnents ln and Advances to Assoc. and Subsldlary Companies
34 Conlribulions and Advances from Assoc. and Subsldlary Companles
35 Disposition of lnvestments ln (and Advancos to)
36 Assodated and Subsldlary Companles
37
38 Purchase 0f lnvestrment Secudlles (a)( 19,519)( 17,120)
39 Proceeds from Sales of lnveslment Secudfles (a)
FERC FORM NO. 2 (REV 06-04)Page 120
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) filRn oristnat(2) llA Resubmlssion
Date of Reoort(Mo, Da, Yi)
1213112014
Yoar/Perlod of Report
End of 2014/Q4
Statement of Gash Flows (contlnued)
Llne
No.
Description (See lnstructions for explanatlon of codes)
(a)
Current Year
to Date
QuarterfYear
Prevlous Year
io Date
QuarterA/ear
40 Loans Made or Purchased
41 Colleclions on Loans
42
43 Net (lncrease) Decrease in Receivables
44 Net (lncrease) Decrease in lnventory
45 Net (lncrease) Decrease in Allowances Held for Speculaton
46 Net lncrease (Decrease) ln Payables and Accrued Expenses
47 Other (foolnote details):
48 Net Cash Provlded by (Used ln) lnvesting Acttuitles
49 (Tolal of llnes 28 thru 47)( 35,510,530)( 38,917,066)
50
51 Cash Flows from Financing Activities:
52 Proceeds from lssuance of:
53 Long-Term Debt (b)50,000,000
54 Prefened Stock
55 Common Stock 7,002,587
56 Olher (footnote details):
57 Net lncrease ln Short-term Debt (c)17,891,627
58 Other (footnote detalls):
59 Cash Prolded by Outslde Sources (Total of lines 53 lhru 58)24,894,214 50,000,000
60
61 Payments for Relirerrent o1:
62 Long-Term Debt (b)( 5,272,727)( 5,272,7271
63 Prefened Stock
64 Common Stock
65 Other (footnote details):
66 Net Decrease ln Short-Term Debt (c)( 23,200,000)
67
68 Dhidends on Prefened Stock
69 Dlvldends on Comnrcn Stock ( 10,680,000)( 7,570,000)
70 Net Cash Provlded by (Used ln) Flnanclng Actlvltles
71 (Tolal ofllnes 59 lhru 69)8,941,487 13,957,273
72
73 Net lncrease (Decrease) in Cash and Cash Equivalents
74 (Iotal of line '18, 49 and 7'l)( 41,516)215,490
75
76 Cash and Cash Equivalents at Beginnlng of Perlod 775,018 559,528
77
t8 Cash aM Cash Equtualents at End of Perlod 733,502 775,018
t
T
I
t
I
T
T
T
t
I
T
I
I
I
I
T
I
T
tFERC FORM NO. 2 (REV 06-04)Page 120a
I
I
t
I
I
T
T
T
t
I
T
T
T
t
T
!
T
T
T
important disclosures regarding the the Year,Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classlfy the disclosures according to each flnancial statement, providing a subheading for
each statement except where a dlsclosure is appllcable to more than one statement. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financlal statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existlng at year end, and briefly explain any actlon initiated by the lnternal
Revenue Service involving possible assessment of additional lncome taxes of material amount, or a clalm for refund of income taxes of a
material amount initiated by the utility. Also, brlefly explain any dividends in arrears on cumulative prefened stock.
3. Furnish details on the respondent's pension plans, post-retirement benelits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each lndividual plan the current yea/s cash conhibutlons. Furnish detalls on
the accounting for the plans and any changes ln the method of accounting for them. lnclude details on the accounting for transitlon obligations
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any cunent yea/s plan or trust curtailmenls,
terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.9. parent company
sponsored pension plans) disclose in addltion to the required disclosures for the consolidated plan, (1) the amount of cost recognlzed in the
respondent's financlal statements for each plan for the period presented, and (2) the basis for determining the respondent's share of the total
plan costs.
4. Furnish details on the respondent's asset retirement obllgations (ARO) as required by instructlon no. 1 and, in addition, disclose the
recovered through rates to settle such obligations. ldentify any mechanisrn or account in which recovered funds arE being placed (1.e. trust funds,
insurance policles, surety bonds). Furnish deiails on the accounting for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligations. lnclude details on the accounting for settlement of the obligations and any gains or losses expected or
incurred on the settlement.
5. Provide a list of all environmental credits received during the reporting period.
6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7. WhereAccount 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Galn on Reacquired Debt, are not used, give an
explanation, provlding the rate treatment given these item. See General lnstruction '17 of the Uniform System of Accounts.
8. Explain concisely any retalned earnings restrictions and state the amount of retained earnings affected by such restrictlons.
9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
affect the respondent's gas plpeline operations, lncluding: sales, transfers or morgers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership lnterests in the gas pipeline to limited partnerships, inveslments in related industries (1.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distrlbutions of capital.
'10. Explain concisely unsettled rate proceedings where a contingency exlsts such that the company may need to refund a material amount to
the utility's customers or that the utility may receive a material refund with respect to powet or gas purchases, State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utili$ to
retain such revenues or to recover amounts pald with respect to power and gas purchases.
11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
accounts.
12. Explain concisely only those significant changes in accountlng methods made during the year which had an effect on net lncome, including
basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
13. For the 3Q disclosures, respondenl must provide ln the notes sufflcient disclosures so as to make the interim informatlon not misleadlng.
tisclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
a material effoct on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
items as: accountlng principles and practices; estimates lnherent in the preparation of the financial statements; status of long-term
acts; capitalization includlng significant new bonowings or modlfications of existing financing agreements; and changes resulting from
combinations or dispositions. However were material contingencies exlst, the dlsclosure of such matters shall be provided even though
signiflcant change since year end may not have occuned.
15. Finally, lf the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
furnish the data required by the above instructlons, such notes may be included herein.
NOTE 8 _ EMPLOYEE BEI\IEFIT PLAI\IS
Pension and other postretirement benefit-plans
The Company has a noncontributory defined benefit pension plan and other postretirement benefit plans for
certain eligible employees. Effective October 1,2003, Cascade amended the defined pension plan so that no
new salaried participants ,irill be added to the plan and no additional benefits will accrue for existing salaried
participants
Effective January l,2OO7,the defined pension plan was amended so no new operational union
employees would be added to the plan and eligible existing union participants would accrue a benefit at an
annual rate of $107 per year. Effective September 30,2012, Cascade's pension service accrual credit for union
employees ceased. The Company's pension assets are included in MDU's master trust. The Company uses a
FERC FORM NO. Z3.Q 122.1
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ) A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112014
Year/Period of Report
2014tQ4
Notes to Financlal Statements
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1)XAn Originalel A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2i',t4
Year/Period of Report
20141Q4
Notes to Financlal Statements
measurement date of December 31 for all of its pension and postretirement benefit plans.
Effective January 1,2010, eligibility to receive retiree medical benefits was modified at Cascade and
Interrnountain. Current employees at Intermountain, and those hired before June 1, 1992 at Cascade, who had
attained age 55 with 10 years of continuous service by December 31, 2010, will be provided the current retiree
medical insurance benefits or can elect the new benefit, if desired, regardless of when they retire. All other
employees must meet the new eligibility criteria of age 60 and l0 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 hired after June 1, 1992,
will not be eligible for retiree medical benefits.
In20l2, the Company modified health care coverage for certain retirees. Effective January 1,2013, post-65
coverage was replaced by a fixed-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 include only those amounts contributed directly
to, or paid directly from, plan assets. Amounts recognized in regulatory assets (liabilities) in the above table are
expected to be reflected in rates charged to customers over time. For more information on regulatory assets
(liabilities) see Note 3.
Unrecognized pension actuarial losses in excess of 10 percent of the greater ofthe projected benefit obligation
or the market-related value of assets are anortized 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 detennine benefit obligations at December 31 were as follows:
PerxiooBruefitc 0 ther Po slrelireureal Benefrts
T
T
T
I
I
T
T
T
?0r_1 2013
Discouutrate
Expected refu$r on pla.n anaets
3,730.'f
7.000/t
4.16o,L
?.0096
3.730,6
6,00016
4.490,.b
6_0096
I
T
I
I
I
T
I
T
I
T
T
Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31
were as follows: pengionBererih otherpostretiremeutBeneftr
:011 z0t3 :01{2013
D.iscourt rate
Expected renrn os Dtag assets
J.560z6
?.00orb
3-68S.6
7.009i
{.J9ort
6.009r0
3.65Yo
6.000,6
The expected rate of return on pension plan assets is based on a targeted asset allocation range determined by
the funded ratio of the plan. As of December 31, 2014, the expected rate of return on pension plan assets is
based on the targeted asset allocation range of40 percent to 50 percent equity securities and 50 percent to 60
percent fixedincome securities and the expected rate of return from these asset categories. The expected rate of
retum on other postretirement plan assets is based on the targeted asset allocation range of 65 percent to 75
percent equlty securities and25 percent to 35 percent fixed-income securities and the expected rate of refurn
FERC FORM NO. Z3.Q 1 122.2
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2014
Year/Period of Report
.2014tQ4
Notes to Flnanclal Statements
from these asset categories. The expected refum on plan assets for other postretirement benefits reflects
insurance-related investment costs.
Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
follows:
20t{101-r
T
T
T
I
t
T
I
T
T
T
I
I
T
T
T
I
I
T
T
Health care tread rate assumed fo,r nest 1'rar
Health care cost trend rate -ultirnate
Yeru is rvhich ukiorate Eend raie schiel.'ed
6.59,b
5.00/6
1017
7.0or'o
5.096
2017
The Company's other postretirement benefit plans include health care benefits for certain retirees. The plans
underlying these benefits may require contributions by the retiree depending on such retireers age and years of
service at retirement or the date of retirement. The accounting for the health care plans anticipates future
costsharing 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 15 outside investrnent managers. The Company's other
postretirement assets are managed by one outside investment manager. The Company's invesfrnent policy with
respect to pension and other postretirement assets is to make investments solely in the interest of the participants
and beneficiaries of the plans and for the exclusive pu{pose of providing benefits accrued and defraying the
reasonable expenses of administration, The Company strives to maintain invesfinent diversification to assist in
minimizing the risk of large losses. The Company's policy guidelines allow for investment of funds in cash
equivalents, fixed-income securities and equity securities. The guidelines prohibit investment in commodities
and futures contracts, equity private placement, employer securities, leveraged or derivative securities, options,
direct real estate investments, 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 would be received to sell an asset or paid to tansfer a liability (an exit
price) in an orderly transaction between market participants at the measurement date. The ASC establishes a
hierarchy for grouping assets and liabilities, based on the significance of inputs.
The estimated fair values of the Company's pension plan assets are determined using the market approach.
The carrying value of the pension plan's 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 outside 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 qualrty,
short-term instruments of domestic and foreign issuers. There are no unfunded commitments related to this
tund.
The estimated fair value of the pension plan's Level 1 equrty securities is based on the closing price reported on
the active market on which the individual securities are traded.
FERC FORM NO. 2'3-Q (REV 12.07 122.3
Name of Respondent
lntermountain Gas Companv
This Report is:
(1)X An Originalel A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2014
Year/Period of Report
20141Q4
Notes to Flnanclal Statements
T
I
I
I
The estimated fair value of the pension plan's Level 1 and Level 2 collective and mutual funds are based on the
net asset value of shares held at year end, based on either published market quotations on active markets or
other known sources including pricing from outside sources. Units of these funds can be redeemed on a daily
basis at their net asset value and have no redemption restrictions. There are no unfunded commitments related
to these funds.
The estimated fair value of the pension plan's Level 2 corporate and municipal bonds is determined using I
other observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, future !
cash flows and other reference data.
The estimated fair value of the pension plan's Level 1 U.S. Government securities is valued based on quoted I
prices on an active market.
The estimated fair value of the pension plan's Level 2 U.S, Government securities are valued mainly using other I
observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, to be I
announced prices, future cash flows and other reference data. Some of these securities are valued using pricing I
from outside sources.
Though the Company believes the methods used to estimate fair value are consistent with those used by I
other market participants, the use of other methods or assumptions could result in a different estimate of fair
value. For the years ended December 31,2014 and2013, there were no transfers between Levels I and 2. I
The estimated fair values of the Company's other postretirement benefit plans' assets are determined using the
market approach. I
The estimated fair value of the other postretirement benefit plans' 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 Iknown sources including pricing from outside sources. Units of this fund can be redeemed on a daily basis at r
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. There are no unfunded commitments related to Ithis tund.
The estimated fair value of the other postretirement benefit plans' I-evel 1 equity securities is based on the Iclosing price reported on the active market on which the individual securities are traded.
The estimated fair value of the other postretirement benefit plans' Level 2 insurance contract is based on Icontractual cash sumender values that are determined primarily by investrnents in managed separate accounts of
the insurer. These amounts approximate fair value. The managed separate accounts are valued based on other I
observable inputs or corroborated market data. I
Though the Company believes the methods used to estimate fair value are consistent with those used by other Imarket participants, the use of other methods or assumptions could result in a different estimate of fair value. t
For the years ended December 37,2014 and 2013, there were no transfers between Levels I and 2.
FERC FORM NO. Z3.Q 12.07 122.4 T
I
This page intentionally left blank.
Name or ngsPonqent
lntermountain Gas Company
I IilS t'(Er,otr ts:(1) fiAn oristnat(2) llA Resubmission
uatg or rl(elrot[(Mo, Da, Yi)
12131t2014
ICrarrrt,rl(,q oI tlEPotI
End of 2014/Q4
Summary of Utlllty Plant and Accumulated Provlslons for Depreclatlon, Amortlzatlon and Depletlon
Llne
No.
Item
(a)
Total Company
For the Current
QuarterfYear
1 UTILITY PLANT
2 ln Service
3 Plant in Service (Classified)522,196,752
4 Property Under Capital Leases
5 Plant Purchased or Sold
o Completed Constructlon not Classified 5,802,494
7 Experimental Plant Unclassilied
8 TOTAL Utility Plant (Iotalof llnes 3 thru 7)527,999,246
I Leased to Others
10 Held for Future Use
11 Construction Wotk in Progress 30,441,648
12 Acquisitlon Adjustments
13 TOTAL Utility Plant (Total of lines I thru 12)558,440,894
14 Accumulated Provisions for Depreciation, Amortization, & Depletion 295,739,222
15 Net Utility Plant (Totalof lines '13 and 14)262,701,672
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Seruice:
t8 Depreciation 294,200,636
19 Amortization and Depletlon of Producing Natural Gas Land and Land Rights
20 Amortlzation of Underground Storage Land and Land Rights 1,538,586
21 Amortization of Other Utility Plant
22 TOTAL ln Service (Total of lines 18 thru 21)295,739,222
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Others (Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Total of lines 28 and 29)
3t Abandonment of Leases (Natural Gas)
32 Amortlzation of Plant Acquisltlon Adjustment
33 TOTAL Accum. Provlsions (Should agree with line 14 above)(Total of lines 22, 26, 30,31 , and 32)295,739,222
I
I
t
I
I
t
I
t
t
t
I
I
T
t
I
T
T
I
TFERC FORM NO.2 (12-96)Page 200
I
t
T
t
T
I
T
I
I
I
T
I
T
t
T
T
I
I
T
Name of Respondent
lntermountain Gas Company
I nts Keoon ls:(1) fiRn orisinat(2) l-lA Resubmission
uate oI KeDon(Mo, Da, Yi)
12131t2014
YeaflHenoo or Kepon
End of 2014/Q4
Summary of Utllity Plant and Accumulated Provlslons for Depreclatlon, Amortlzatlon and Depletlon (continued)
Lino
No.
Electric
(c)
Gas
(d)
Other (speclfy)
(e)
Common
(0
3 522,196,752
4
5
6 5,802,494
7
I 527,999,246
I
10
11 30.441,648
't2
13 558.440.894
14 295,739,222
15 262,701,672
18 294,200,636
21
22 295,739,222
24
25
26
28
29
30
32
33 295,739,222
FERC FORM NO.2 (12-96)
Name or Kesponoonl
lntermountain Gas Company (1) E(2t T
rort ls:
An Original
A Resubmlssion
uals or F(eoon
(Mo, Da, Yi)
12t31t2014
Iearrrenoo oI l(opon
End of 2014/Q4
Gas Plant ln Servlce (Accounts 101,102,103, and t06)
1, Report below the origlnal cost of gas plant in servlce according to the prescrlbed accounts.
2. ln addition to Account 10'1, Gas Plant in Serulce (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Constructlon Not Classified-Gas.
3. lnclude in column (c) and (d), as appropriate correctlons of additions and retirements for the curreni or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classlff Account 1 06 according to prescribed accounts, on an
estimated basis if necessary, and include the enkies ln column (c).Also to be included ln column (c) are entries for reversals of tontalive distributions of
prior year reported in column (b). Llkewise, lf the respondent has a signlficant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retlrements, on an estimated basis, with appropriate contra €ntry to
the account for accumulated depreciation provision. lnclude also in column (d) reversals of tentative dlstributions of prior year's unclassilied retiroments.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Lino
No.
Account
{al
Balance at
Beginning of Year
(bl
Additions
/r-l
1 INTANGIBLE PI-ANT
2 301 Oroanlzation 2,506
3 302 Franchises and Consents 429,487
4 303 MiscellaneouslntansiblePlant 4,456,911 1,696,072
5 TOTAL lntangible Plant (Enter Total of lines 2 thru 4)4,888,904 1,696,072
6 PRODUCTION PI.ANT
7 Natural Gas Production and Galherino Plant
I 325,1 Producino Lands
I 325.2 Producino Leaseholds
10 325.3 Gas Riqhts
11 325.4 Riqhts-of-Way
12 325.5 Other Land and Land Riohts
13 326 Gas Well Structures
14 327 Fleld Compressor Statlon Structures
15 328 Field Measurlno and Reoulatino Statlon Eouioment
16 329 Other Structures
17 330 Produclno Gas Wells-Well Construction
18 331 Producing Gae Wells-Well Equlpment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating Station Equipment
22 335 Drilling and Cleanins Equipment
23 336 PurlficationEqulomenl
24 337 Other Eouioment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retirement Costs for Natural Gas Productlon and
27 TOTAL Production and Gathering Plant (Enter Total of llnes I
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights
30 341 Structures and lmprovements
31 342 Extraction and Refinlng Equipment
32 343 Pioe Lines
33 344 Extracted Products Storage Equipment
I
I
T
I
I
I
t
I
I
I
I
I
T
I
I
t
I
T
tFERC FORM NO.2 (12-96)Page 204
I
T
I
t
I
I
I
I
T
T
I
t
T
I
T
I
T
T
T
Name of Respondent
lntormountain Gas Company
I nts K€Don ts:(1) ffian orisinat(2) llA Resubmission
ualo or Kepon(Mo, Da, Yr)
12i3112014
YearHenoo oI xepofl
End of 2014/Q4
Gas Plant ln Service (Accounts 101, 102, 103, and 106) (contlnued)
ncludlng lho reversals of the prior years tentatlve account dishibutions of these amounts. Careful observance of the above instructions and the texts of
qccount 101 and 106 will avoid serious omisslons of respondenfs reported arnount for plant actually in service at end of year.
6. Show ln column (f) reclassifications or transfers within utility plant accounts. lnclude also in column (f) the additions or reductions of primary account
classifications arising from distrlbution of amounls initially recorded in Account 1 02. ln showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provislon for depreciation, acquisition adJustments, etc., and show in column (f) only the offset to the debits or
:redits to primary account classifications.
7. For Account 399, state the nature and use of plant lncluded in this account and lf substantial ln amount submit a supplementary statement showing
rubaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprislng the reported balance and changes in Account 102, state the proporty purchased or sold, name of vendor or purchaser,
and date of transaction. lf proposed journal entries have been filed with the Commission as requlred by the Uniform System of Accounts, glve date of
such filino.
Line
No.
Retirements
Id)
Adjustments
. {e)
Transfers
(fl
Balance at
End of Yeat
fo)
2 2,506
3 429,487
4 190,002 5,962,981
5 190,002 6,394.974
8
I
10
11
12
13
14
't5
16
17
18
19
20
21
22
23
24
25
26
27
29
30
31
32
33
FERC FORM NO.2 (12-e6)Page 205
Name oI Kosponoont
lntermountain Gas Company
I nts Keooft ts:(1) [iRn orisinat(2\ [--lA Resubmlsslon
uale oI Keoofi(Mo, Da, Yi)
12t31t2014
Yearrrenoo oI Kepon
End of 20'14/Q4
Gas Plant ln Servlce (Accountr 101, 102, I 03, and 1 06) (contlnued)
Line
No.
Account
(a)
Balance at
Beginning of Year
th)
Additlons
lel\
34 345 CompressorEquipment
35 346 Gas Measurino and Reoulatino Eouioment
36 347 Other Equlpment
37 348 Asset Retirement Costs for Products Exlraction Plant
38 TOTAL Products Extraclion Plant (Enter Total of lines 29 thru 37)
39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
40 Manufactured Gas Production Plant (Submit Supplemontary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATURAL GAS STOMGE AND PROCESSING PIXNT
43 Underground Storage Plant
44 350.1 Land
45 350.2 Rights-of-Way
46 351 Structures and lmorovements
47 352 Wells
48 352.1 Storaoe Leaseholds and Rlohts
49 352.2 Reservoirs
50 352.3 Non-recoverable Natural Gas
51 353 Lines
52 354 Comoressor Station Eouioment
53 355 Other Equipment
54 355 PurificationEouioment
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 4,065,025 144,233
61 362 Gas Holders 3,706,269
62 363 PurificatlonEqulpment 529,514 3,782,813
63 363.1 Liouefaction Eouloment 2,605,771
64 363.2 Vaporizing Equlpment 2,036,601
65 363.3 Compressor Equipmenl 2,871,424
66 363.4 Measuring and Regulating Equipment 113,399
67 363.5 Other Equipment 1,094,077
68 363.6 Asset Retirement Costs for Other Storaqe Plant
69 TOTAL Other Storase Plant (Enter Total of lines 58 thru 68)17,314,668 3,927,046
70 Base Load Liquefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Riohts
72 364.2 Structures and lmprovements
73 364.3 LNG Processins Terminal Equipment
74 364.4 LNG Transportatlon Equioment
75 364.5 Measuring and Regulating Equipment
76 364.6 Compressor Station Equipment
77 364.7 Communications Equipment
78 364.8 Other Equioment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
I
I
T
I
T
I
I
T
T
T
I
I
T
I
I
T
T
I
TFERC FORM NO.2 (12-96)Page 206
I
I
t
T
T
T
T
T
t
I
T
T
T
I
I
I
T
T
T FERC FORM NO.2 (12-96)Page
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) []en orisinat(2) llA Resubmission
Dale of Reoort
(Mo, Da, Yi)
12131t2014
YearPenoo oI Kepon
End of 2014/Q4
Gas Plant In Servlce (Accounts 10'1,102,103, and 106) (continued)
Line
No.
Retirements
(dl
Adjustments
(e)
Transfers
(0
Balance at
End of Year
lol
34
35
36
37
38
39
40
41
44
4s
{6
47
48
49
50
51
52
53
54
55
56
57
59 292,588
60 4,209,258
61 3,706,269
62 7,762 4,320,089
63 2,605,771
64 2,036.601
65 788,000 7,762\2,075,662
66 I 13,39e
67 1,094,077
68
69 788,000 20,453,714
71
72
73
71
75
76
77
78
79
80
Name ot Kesponoent
lntermountain Gas Company
I nls K€Don ts:(1) fiRn Originat(2) [-lA Resubmission
uale oI Keoon(Mo, Da, Yi)
1213112014
YearHefloo oI Kepon
End of 2014/Q4
Gas Plant ln Servlce (Accounts l0l 102,103, and 106) (contlnued)
Line
No.
Account
/a\
Balance at
Beginning of Year
{b)
Additlons
(c)
81 TOTAL Nafl Gas Storage and Processing Plant (Total of lines 57,17,314,66B 3.927,046
82 TRANSMISSION PTAN
83 365.1 Land and Land Rlqhts 773,903
84 365.2 Rights-of-Way
85 366 Structures and lmprovements 77,152
86 367 Mains 68,806,583 837,063
87 368 Comoressor Station Eouioment 1,730,359
88 369 Measuring and Regulating Station Equipment
8S 37O CommunicationEouioment 714,440
90 37'l Other Equlpment
s1 372 Asset Retirement Costs for Transmission Plant
92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)72,102,437 837,063
93 DISTRIBUTION PLANT
94 374 Land and Land Riohts 423,098 13,240
95 375 Structures and lmorovements 18,864
96 376 Mains 147,183,619 5,953,720
97 377 Comoressor Station Eouioment
98 378 Measuring and Regulating Station Equipment-General 6,979,702 1,224,555
99 379 Measurinq and Requlatins Station Equipment-City Gate
100 380 Services 136,202,219 5,147,051
t01 381 Meters 38,767,827 6,167.481
102 382 Meterlnstallations 11,042,724 1,576,623
t03 383 House Reoulators 5,759,218 129,507
104 384 House Regulator lnstallations 6,081,453 434,702
105 385 lndustrlal Measurlng and Regulatlng Station Equipment 9,841,693 649,999
106 386 Other Property on Customers' Premises
107 387 Other Eouioment
108 388 Asset Retirement Costs for Distrlbution Plant
109 TOTAL Distribuiion Plant (Enter Total of lines 94 thru 108)362,300,417 21,296,878
110 GENEML PLANT
t11 389 Land and Land Riohts 2,355,579
t12 390 Structures and lmprovements 16,160,548 so4,784
13 391 Office Furniture and EquiDment 't0,570,599 520,297
14 392 TransportationEqulpment 7,015,635 1,036,582
15 393 Stores Eouioment 10,529
16 394 Tools, Shop. and Garase Equioment 3,657,404 463,307
17 395 LaboratoryEquipment
18 396 Power Operated Equipment 1,283.885 576,796
t19 397 CommunicatlonEquipment 4,493,872 5,085
20 398 MiscellaneousEouioment I ,153
21 Subtotal (Enter Total of lines 11'l thru 120)45,549,204 3,106,851
22 399 Other Tanqible Property
23 399.1 Asset Retirement Costs for General Plant
124 TOTAL General Plant (Enter Total of lines 121, 122 and 123)45,549,204 3.106.851
125 TOTAL (Accounls 101 and 106)502,1 55,630 30,863,910
126 Gas Plant Purchased (See lnstruction 8)
27 (Less) Gas Plant Sold (See lnstruction 8)
t28 Experimental Gas Plant Unclassified
t29 TOTAL Gas Plant ln Service (Enter Total of lines 125 thru 128)502,1 55,630 30,863,910
I
I
T
T
I
I
t
I
I
I
I
I
T
I
I
T
I
t
TFERC FORM NO. 2 (r2-96)Page 208
I
T
T
T
T
I
t
T
T
I
T
I
T
I
I
T
t
I
T
Name of Respondent
lntermountain Gas Company
I hts f(6Don ls:(1) filRn orisinat
(21 [-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 2014/Q4
Gas Plant ln Service (Accounts 101,102,103, and 106) (contlnued)
Llno
No.
Retirements
(d)
Adjustments
(e)
Transfers
(fl
Balance at
End of Year
(ol
8t 788,000 20,453,714
83 773,903
84
85 77,152
86 29,790 69,613,8s6
87 '1,730,359
88
89 714,440
90
91
92 29,790 72.909,710
94 436,338
95 18,864
96 922,927 1s6,570 152,370,982
97
98 84,826 8,119,431
99
t00 302,875 156,570)140,889,825
t01 565,231 3,403 44,373,480
r02 21,793 12,597,554
t03 3,331 5,885,394
t04 2,532 6,513,623
t05 152,898 10,338,794
t06
t07
t08
109 2,056,413 3,403 381,544,285
111 2,355,579
12 3,200 16,662,132
13 422,993 10,667,903
14 279,498 (221 7,772,697
1't5 2,486 8,043
t16 2A9,762 3,910,949
117
t't8 851,975 ( 3,381)1,005,32s
t19 186,175 4,312,782
120 1,153
121 1,956,089 3,403)46,696,563
122
123
124 1,956,089 (3,403)46,696,563
t25 5,O20,294 527,999,246
26
27
28
29 5,020,294 527,999,246
FERC FORM NO.2 (,l2-96)Page 209
Name o, Hespondent
lntermountain Gas Company
I nrs HeDon ls:(1) []nn orislnat(2) nA Resubmission
uato ol HeDon
(Mo, Da, Yi)
12131t2014
YearPenod ot Kepor
End of 2014/Q4
Gas Property and Capaclty Leased from Others
1. Report below the information called for concerning gas property and capacity leased from others for gas operations.
2. For all leases in which the average annual lease payment over lhe initial lerm of the lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an aslerisk in column (b).
Llne
No.
Name of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments for
Cunent Year
(d)
1 NotAppllcable
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
41
42
43
44
l5 Total
I
T
T
T
I
I
I
T
I
I
I
I
t
I
T
T
t
t
TFERC FORM NO.2 (12-96)Page 212
I
t
t
T
I
I
I
T
I
T
I
I
T
T
T
T
T
T
I
Name of Respondent
lntermountaln Gas Company
This Report ls:(1) ffiRn original
(21 llA Resubmission
Date of Report I Year/Perlod of Repor(Mo, Da, Yi) |
1213112014 | eno ot 2o14lQ4
Gas Property and Capaclty Leased to Others
1.
desc
2.
3.
For all leases in which the average lease income over the initial term of the lease exceeds $500,000 provide in column (c), a
ription of each facility or leased capacity that is classified as gas plant in service, and is leased to others for gas operations.
ln column (d) provide the lease payments received from others.
Designate associated companies with an asterisk in column (b).
Line
No.
Name of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments for
Current Year
(d)
1 Not Applicable
2
3
4
5
6
7
8
I
10
11
12
l3
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
32
33v
35
36
37
38
39
40
41
42
43
44
t5 Total
FERC FORM NO.2 (12-e6)Page 213
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) $Rn originat(2't llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Perlod of Repor
End of 2014/Q4
Gas Plant Held for Future Use (Account 105)
1. Report separately each properly held for future use at end of the year having an original cost of $1,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the
original cost was transferred to Account 105.
Llne
No.
Descriplion and Location
of Pmperty
(a)
Date Origlnally lncluded
ln lhls Account
(b)
Dale Expected to be Used
in Utility Servlce
(c)
Balance at
End ofYear
(d)
1 NotApplicable
2
3
4
5
6
7
I
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
t5 Total
t
I
I
T
T
I
I
T
I
t
I
I
t
t
I
T
T
I
tFERC FORM NO.2 ({2-96)Page 2'14
I
T
t
T
T
I
T
I
I
T
T
I
T
T
T
T
T
T
T
Name of Respondent
lntermountain Gas Company
This Report ls:(1) []An orisinal(2\ l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Year/Period of Repor
End of 2014/Q4
Constructlqn Work ln Progress.Gas (Account 107)
1.
2.
and
3.
Report below descriptions and balances at end of year of projects in process of construction (Account 107),
Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
Demonstration (see Account 107 of the Uniform System of Accounts).
Minor projects (less than $1,000,000) may be grouped.
Llne
No.
Descriptlon of ProJecl
(a)
Construction Work in
Progress-Gas
(Account 107)
(b)
Estimated Additional
Cost of Project
(c)
1 Distribution Plant 750,262 225,658
2 General Plant 3,291,781 2,353,132
3 lntangible Plant CIS & GIS Syslems 26,366,301 7,126,262
4
5 LNG 33,304 2,139
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
41
42
43
44
f5 Total 30,44,1,649 9,707,191
FERC FORM NO.2 (r2-96)Page 216
Non-Tradltlonal Rate Treatment Afforded New ProJects
lhe proJect without relylng on subsldlzatlon kom lts exlsting customeo. See Certitication of New lnterstate Nalural Gas Plpeline Facilitles, 88 FERC P61,227 (1999); order
pollcy,90 FERC P61,128 (2000); ordercladlylng pollcy,92 FERC P61,094 (2000) (Polhy Slatement). ln column a, llst the name of lhe facilitygranted non-lraditional rate
trealrnent.
2, ln column b, llst the CP Docket Number where lhe Commission authodzed lhe facility.
3. ln column c, lndlcate the type of rate treatrnent approved by lhe Commlsslon (e,9. incremental, at risk)
4, ln column d, list lhe amount ln Account 101, Gas Plant ln Servlce, assoclated with lhe facllity.
5. ln column e, llst lhe amount in Aocount 108, Accumulated Provlslon lor Depreclatlon of Gas Utilily Plant, associated wlth lhe facility,
Gas Plant
in Servlce
(d)
CP
Docket No.
(b)
Type of
Rate
Treatment
(c)
Name of Respondent
lntermountain Gas Company
Thls
(1)
(2)
ls:
Original
A Resubmission T
T
T
T
T
T
T
t
I
T
T
t
T
I
T
T
I
I
TFERC FORM NO. 2 (NEW 12-071 Page 217
I
I
T
I
I
I
I
t
I
I
I
I
T
I
T
T
T
T
T
Name of R€spondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn orisinal(2) nA Resubmission
Date of Reoorl
(Mo, Da, Yi)
1213112014
YearrPefloo ol Kepon
End of 2014/Q4
Non-Tradltlonal Rate Treatment rdfforded New Projects (contlnued)
Accumulated Defened lncome Taxes - Other Prcpertyl Account 283, Accumulated Defered lnmme Taxes - Olher, assoclated wlth lhe fadllty,
7, In mlumn g, repod lhe total amount included ln lhe gas opera0ons expense accounb durlry lhe year relaled to lhe facllity (Account 401, Openation Expense).
8. ln mlumn h, reporl lhe total amount lncluded ln lhe gas malntenanca expense aomunts during lhe year relaled to lhe facilily.
9, ln mlumn l, report lhe amount of depreclalion expense aocrued on lhe facillty dudng lhe year,
'10. ln column J, list any other expenses(lncludlng laxes) allocated to lhe facility.
11. ln column k, report lhe lncremental revonues assodated wilh lhe facility.
12, ldenflfy lhe volumes roc€h,ed and used for any lncrernntal prdect lhat has a separate luel rate for lhat prolecl
13. Provlde lhe total amounb lor eadr oolumn,
Llne
No.
Accumulated
Depreclatlon
(e)
Accumulated
Defened
lnmme
Taxes
0
0penaling
Expense
(s)
Malntenanm
Expense
(h)
Deprocialion
Expense
(t)
Other
Exp€nses
(lndudlng
taxes)
0
lncremental
R6venuos
(k)
1
2
3
4
5
6
I
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
21
25
26
27
28
29
30
31
32
33
34
35
36
FERC FORM NO.2 (NEW 12-071 Page 217a
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1)X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2014
Year/Period of Report
2014to.4
General Descrlptlon of Constructlon Overhead Procedure
INTERMOUNTAIN GAS COMPAIIY
ALLO'TANCE FOR FUNDS ASED I'ARING CONSTRUCTION -AN]DC
GENERAL DOSCRIPTION OF CONSTRUCTION OVENHDAD PNOCEDURE . PAGE 218
FY-14 rORIU 2
This includcs lho nct cost ofborrorved ffrnds used for consauction purpos€s snd a reasonablo
ralo on olher funds rvlren so used, not to excced the allorvaoce computed in accordance rvith the
formula prescribcd in paragraph (a) bolorv. No AFUDC charges slrall be inohded in these accounts
upon expenditures for constnrction projects rvhich havo been abandoned.
(a) The fonnula and elemcnls for tlre computation of the AFUDC shall be:
I
T
t
T
I
I
I
T
I
t
I
I
I
T
I
I
I
I
ORIGFORM
As - ds/w) + [{d(D/(D+P+c))} + { l-(s^tr)}]
Al= [l-(s/l\r)] r [fu(P/(D+P+c)] + {c(c(D+P+c)}l
S - Average short-term debt
I . Shorttcrm debt inlerest raleD-Long-lcrmdcbt -
d - Long-term dcbt intcrest ralc
P - prcfened slock
p - preferred stock cosl rale
C - common cquity
c - conmon cquity cost rale
W - Arrcrago balance in construction in progress
As: 2.OSVoAt= 5.60%Total= 7.650/o
IF THE FORMULA PRODUCES A NEGATIVE RESULT THEN USE PRIME RATE
As - Gross alloryance hr bonorved funds used during conshuction rate
At - Allonancc for other firnds uscd during oonshrtction rate
(b) Tho ratcs shall be determincd annually, Tho balanccs for long-tcrm debl, prcfened stook and
common equity shall bc thc actual book balanccs as ofthc end oft[c prior ycar. The cost ratcs for
long-term debt and prcfcncd stock shall bc the rvciglrted avomSe cost dctermined in the manner
indicated in #154.63 ofthe Commission's Regulations under lhc Natural Gas Act. The cogt rato for
common equity shall bc tho rate granted common aluity in lhe lasl ralo procceding behre the IPUC.
If such cost rslc is nol arrailablc, thc anerage rate achrally eamcd drring the prcceding three ycars
shall bc used. Thc short-term debt balancos and rclated cost ond t[o avarage balance for
construotion work in progrcss shall bo cslimaled for lhc curenl year rvilh appropriatc adjustmenls
as achlal data bccomcs available.
#154,63 stalcs thal thc rveighled averago cost per long-term debt and prefened stock shall be tho
yield to mafurity based on interest ralcs per loan and nel ioars outslanding and dividend ratcs per
issuc and nel issucs outstanding respectively.
DEBT AND PREFERRED BALANCES AND RATES
Common, dcbt and prefened balances used are from December 2013. The long-lerm debt rate is
the yield to maturity rale reflecled in Cass INT-G-93-2. Common equity cosis reflect the level
approved in rates by the IPUC in Case I22.
LONC.TERM DEBT INTEREST EXPENSE RATE
s=
s=D-
d=P-p:C:
w=
BALANCE
76,363,638
3,904,850
5.11o/o
ORIOFORM
39,375,000
1.55o/o
376,363,638
5.llo/o
go
0.00%
94,168,73 I
l4.LSe/o
i29,s2s.7s7
LTDEBT
INTEREST
DATE
r2Blll3
cE9t3
AVEMGE SHORT-TERM DEB1
The computation ofthe short-term debt component is detailed bclorv. Average short-term debt is lhe
average ofhvelvo monihs ofoverages ofth6 outstanding credit line per thc 2014 Plan. The
avcragc short-lcrm dcbl ralc is intucst cxpense in tlrc 2014 Plan divided by the averago
short-term debt, Tho commitment fes is not inchlded in the compuhtion.
1 . For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determlning the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applled to
different types of conBtruction, (e) basis of differentiation in rates for dlfferent types of construction, and (f) whether the overhead is directly or
indirectly assigned.
2. Show below the computation of allowanco for funds used during construclion rates, in accordance with tho provisions of Gas Plant
lnstructions 3 (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borroured funds is used, show the appropriate tax effect adjustment to the computations below ln a manner that
clearly indicates the amount of reduction ln the gross rate for tax effects,
FERC FORM NO.2 218.1
T
T
I
t
T
T
I
T
I
I
I
I
t
T
I
I
I
I
T
TWOMONTH
DA'IE
tu3lllS
0l/31/14
02t28fi4
o3Bvt4
MBolt4
ostsvt4
06t30/l4
o7l3vt4
08/31/14
098,0n4
r0Br/14
,L/30fi4
t2l3rlt4
TOTAL
AVEMGE
INTEREST
ITEM
1U3Ut3
0!3v14
02D8ll4
03t3vt4
04t30il4o'nun
Ml30lt4
07BUl4
08/3 I /t 4
09t30/l4
t0But4
nBoil4
t2t3vt4
TOTAL
AVERAGECWIP
MONTTI
I
2
3
4
5
6
7
8
9
l0ll
12
l3
0
0
0
0
0
0
7.000,000
15,500,000
25,000,000
32,000,000
21p00,000
2l,000,000
I l2,5o0poo
9,37s,000
t45,573
1.55o/o
BAI.ANCE AVERAGE
3p00,000
t,500,000
0
0
0
0
0
3,500,000
I 1,250,000
20,250,000
28J00,000
26,500,000
21,000,000
AVERAGE WORK.IN.PROGRESS
The computation oflhc average rvork-in-progress is detailed belorv. Averago rvork-in-progrcss is
the
av€ragc ofCWIP total per the 2014 Plan.
I
2
3
4
5
6
?
8
9
l0
1l
l2
t3
AMOI,JNT
25,951,873
25,9st373
27,691,067
29,018,197
29,780,9't3
3 1,071,868
32,291,s8t
33,669,474
28,6st,4|
29,365,645
29,507,581
30141,648
30,441,648
383,834,840
29,525,757
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Origina!e) A Resubmission
Date of Report
(Mo, Da, Yr)
1213112014
Year/Period of Report
2o14lQ4
General Descriotlon of Constructlon Overhead Procedure
FERC FORM NO.2 1 218.2
T
Name of Respondent
lntermountaln Gas Company
Thls Reoort ls:(1) fien original(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 2014/Q4
General Descrlptlon of Constructlon Overhead Procedure (contlnuEd)
OOMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For llne (5), column (d) belour, enter lhe mte granted ln lhe last nate proceedlng, lf not avalhble, use lhe avenage rale eamed dudng the precediry 3 yeans.
2. ldenlifl, in a lootnote, lhe speclflc entity used as lhe source for lhe capltal structure figures.
3. lndicate, ln a footnote, if the reported mte of retum ls one lhat has been approved ln a rate case, black-box ssttlement rato, or an actual lhree-year avenage rate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Llne
No.
Title
(a)
Arnount
(b)
Capltallzatlon
Ration (percent)
(c)
Cost Rate
Percentags
(d)
l) Avenaoe Short-Term Debt S 9,375,000
(2) Short-Term lnterest S 1.55
(3) Lono-Term Debt D 76,363,638 41.22 d 5.11
(4) Prefened Slock P p
($ Common Eouity c 94,168,731 58.78 c 14.85
(61 TotalCaoltalhatim 172,484,903
0) Avenaoe Constructlon Work ln Prooress Balance W 29,525,757
2. Gross Rate for Borrowed Funds s(S/W) + d[(D(D+P+C)) (1-(SM/))l 2.0s
3. Rate for other Funds 11-(sA 4l [pP(D+P+c)) + c(c(D+P+c))l 5.60
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
2.59
6,03
T
T
T
T
T
T
I
I
I
I
t
I
T
I
I
T
T
T
IFERC FORM NO.2 (REV 12-071 Page
I
I
I
I
T
I
I
I
I
t
T
t
T
I
t
t
T
I
I FERC FORM NO.2 (12-96)Page 219
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn oaginat
(21 [lA Resubmission
uale ol KeDon(Mo, Da, Yi)
12t3112014
Year/Period of Repor
End of 2014/Q4
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 planl retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retiremenls 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 which has not been
recorded and/or classified to the various resen e functional classifications, 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 classifi 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 lo report all data. Additional rows should be numbered in sequence, e.9., 7.01 , 7.02, etc.
Line
No.
Item
(a)
Total
(c+d+e)
(b)
Gas Plant in
Service
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
{el
1 Balance Beglnnlng of Year
3 (403) Depreclatlon Expense
4 (403.1) Oepreclallon Expense for Asset Rellrement Cosls
5 (413) Expense ol Gas Plant Leased lo Others
6 Transpoflatlon Expenses - Clearlng
7 Other Clearlng Accounts
I Olher Glearlng (Speclty) (footnole detalls):
I
't0 TOTAL Deprec. Prov. for Year (Total of llnes 3 thru 8)
12 Book Cost of Plant Retired
13 Cosl of Removal
14 Satuage (Credil)
15 TOTAL Net Chrgs for Plant ReL (Iotal of llnes 12 lhru 14)
16 Other Deblt or Credit ltems (Describe) (footnole details):
17
18 Book Cost of Asset Relirement Costs
19 Balance End of Year (Total of llnes 1,10,15,'16 and '18)
Section B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Produclions-Manufactured Gas
22 Productlon and Galhedng-Natural Gas
23 Products Extraction-Natural Gas
24 UMerground Gas Storage
25 Other Storage Plant 10,595,82r 10,595,82{
26 Base Load LNG Termlnallng and Processlng Plant
27 Transmission 38,324,14r 30,324,14t
28 Distribution 226,137:t3i 226,131,',t3i
29 General 19,384,87r 19,384,87:
30 TOTAL flotal of llnes 21 lhru 29]294,441,97(294,441,91(
Name of Respondent
lntermountain Gas Company
I nts Keoon ls:(1) ffiRn oastnat(2) l-lA Resubmission
uate ol Keoon(Mo, Da, Yi)
1213'112014
Year/Period of Report
End of 2014/Q4
Gas Stored (Accounts 117,1,117.2, 117,3, 117.4,1A4.1, 164.2, and { 64.3)
1. lf during the year adJustments were made to the stored gas inventory reported in columns (d), (0, (S), and (h) (such as to correct cumulative inaccuracles
of gas measurements), explaln in a footnote the reason for the adjustments, the Dth and dollar amount of adJustment, and account charged or credlted.
2. Report in column (e) all encroachments during the year upon the volumes deslgnated as base gas, column (b), and system balanclng gas, column (c),
and gas property recordable in the plant accounls.
3. State in a footnote the basls of segregation of inventory between cunent and noncurrent portlons. Also, stato in a footnote the method used to report
storage (i.e., fixed asset method or inventory method).
.lnr
Nc
Descriptlon
(a)
(Account
117.1)
(b)
(Account
117.21
(c)
Noncurrent
(Account
117.31
(d)
(Account
117.4)
(e)
Curront
(Account
164.1)
(D
LNG
(Account
164.2)
(s)
LNG
(Account
164.3)
(h)
Total
0)
1 lalance at Beglnnlng of 206,93,4,886,53 5,093.171
2 ias Dellvered to Stuage 't,945,03 r,91t01
3 ]as Wlhdrann from 3,636,85 3,836,850
4 )lher Deblls erd Crsdlts 1,683,25 1,683,251
5 lalance st End ofYear 1,890,18!3,194,71 6,mt0q
6 )th 459,551 821,52 1,281,fi|
7 mount Por Dth 1.tt3 3.888 3.969'
I
I
T
T
T
T
t
T
I
I
I
I
I
t
T
T
T
t
IFERC FORM NO. 2 (REV 04.04)Page 220
This page intentionally left blank.
Name or Kesponoent
lntermountaln Gas Company
This Reoort ls:(1) fien ortsinat
(21 llA Resubmission
uate ol KeDon
(Mo, Da, Yi)
12t31DAfi
YearPenoo ot Hepon
End of 2014/Q4
lnvestments (Account 123, 124, and '136)
1, ReportbelowlnvesknentsinAccountsl23,lnvestmentsinAssociatedCompanies,l24,Otherlnvestments,and136,TemporaryCashlnvestments.
2, Provide a subheading lor each accounl and list lhereunder the lnformalion called for:
Temprary Cash lnvostmonis, also may be grouped by dasses.
sublect to cunenl repayment ln Account 145 and '146. With respect to 6ach advanco, show whelhsr lhe advance ls a note or open account.
Llne
No.
Descrlpllon of lnvestment
(a)b)
Book Cosi at Beglnnlng ofYear
(lf book mst is different from
cost to respndent, gfue cost to
respndent ln a foolnote and
explaln difference)
(c)
Purchasos or
Additions
Durlng lhe Year
(d)
1 Cash 772,968
2 SISP lnveslments 17,120 19,519
3
4
5
6
7
I
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
T
I
I
I
T
t
I
T
I
T
T
I
I
T
I
T
t
T
tFERC FORM NO.2 (12-96)Page 222
I
t
I
t
T
I
I
I
I
I
I
T
I
I
t
T
I
T
T
Name of Respondent
lnlermountain Gas Company
This Reoort ls:(1) fiRn original
(21 f-lA Resubmlssion
Date of Reoort
(Mo, Da, Yl)
1213112014
Year/Perlod of Report
End of 2014/Q4
lnvestments (Account 123,124, and 136) (contlnued)
3, Designate with an aslerisk in column (b) any secudlles, notes or accounts lhat were pledged, and ln a footnote state lhe name of pledges and purpose of the pledge,
4, lt Commlsslon approval was rqulred for any advance mad€ or security acquired, deslgnate such fact ln a footnote and clte Commlsslon, date of aulhorizalion, and case or docket
number.
5. Reprt ln column (h) lnterest and dlvldond revenues from lnvestments includlng such revenues fiom securitles dlspsed of during lhe year.
6. ln column (i) report for each lnveslrnent disposed of during lhe year 0re galn u bss represented by lhe difference between msl of lhe lnveslment (u lhe other amount at whlch
canied ln lhe bmks of account lf different from cost) and lhe selling pdce lhereof, not lncludlng any divHend or lnterest adlustment indudible ln column (h),
Line
No.
Sales orOther
Disposltlons
Durlng Year
(e)
Pdncipal Amount or
No. of Shares at
End ofYear
(f)
Book Cost at End of Year
(lf book cost ls dlfferent from cost
to respondent, glve mstto
respndent ln a foolnote and
explain differenco)
(q)
Revenues for
Year
(h)
Galn or Loss from
lnvestment
Dlsposed of
0)
1 772,968
2 36,639
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
't8
19
n
21
22
23
21
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 223
Name ot Kesponoenl
Intermountain Gas Company
Thls ReDort ls:(1) ffilnn orisinat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
12t3112014
Year/Period of Report
End of 2014/Q4
lnveslments ln Subsldlary Gompanles (Account 123.1)
1. Report belor lnvestrnnis ln Account 123,1, lnveslmenb ln Subsldlary Companles,
2, Provide a subheading for each company and list lhereunder the lnformatlon called lor belou Sub-total by company and give a total ln mlumns (e), (f), (g) and (h).
(a) lnveslment in Seqdlies{lst and descrlbe each security orned. For bonds gfue also princlpal arount, date of lssue, rnturity, and lnterest rate.
to each advance show whether the advance ls a note or open account. Llst each note givlng date of issuance, maturity date, and specifilng whether note ls a renewal,
3. Repo(sepanatelylheequltylnundistributedsubsldhryeamlngsslnceaqulslthn. Thetolallncolumn(e)shouldequallheamountenteredforAeount4lS.l,
Llne
No.
Descdplion of lnvesiment
(a)
0ate
Acquired
(b)
Date of
Maturity
(c)
Amuntof
lnvestrnent at
Beglnnlng ofYear
(d)
1 NOT APPLICABLE
2
3
4
5
6
7
I
I
10
11
12
13
l4
15
't6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
3t
38
39
40 TOTAL Cost of Account 123.t $TOTAL
T
I
t
T
I
I
I
I
t
I
T
I
I
I
I
I
I
T
tFERC FORM NO.2 (r2-s6)Page 224
T
I
T
I
I
I
I
t
I
I
I
t
T
I
I
I
t
I
t
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn orislnat
(2') llA Resubmission
Daie of Reoort(Mo, Da, Yi)
12t31t2014
YearPeflod ol Kepon
End of l[!]ll(Y[
tnvostmsnts ln Subsldlary Companles (Account 123.1) (contlnued)
4. Deslgnate ln a foolnote, any seanrilies, notes, or accounls lhat were pledged, and shte the name of pledgee and purpse of the pledge.
5. lf Commlsslon approval was requlred lor any advance made or security aqulred, deslgnate such fact ln a foolnote and give name ol Commlsslon, date of authodzalion, and case or
docket number.
6. Report ln column (Q interest and dlvldend revenues from lnveslments, lnduding such revenues from securilles disposed of durlng lhe year.
carried ln the books of account lf dlfferent lrom cost), and the selling price lhereol, not lncluding lnlerest adlustments lncludible ln column (l).
8, Report on Llne 40, olumn (a) lhe total cost ol Account 123, 1.
Line
No.
Equity in Subsldiary
Eamings forYear
(e)
Revenues forYear
0
Amountol lnveslment
at End ofYear
(s)
Galn or Loss from
lnveslment
Disposed of
(h)
I
2
3
4
5
6
7
I
I
10
11
12
13
14
15
t6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
3S
40
FERC FORM NO.2 (12-96)Page 226
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien originat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Prepayments (Acct 165), Extraordlnary Propefi Losses (Acct 182,1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (AGCOUNT 1 65)
1. Report below tho particulars (details) on each prepayment.
Llne
No.
Nalure of Payment
(a)
Balance at End
ofYear
(ln dollans)
tbl
Prepaid lnsunance 167,094
2 Preoald Rents
3 Preoald Taxes
4 Prepald lnterest
5 Mlscellaneous Preoayrrents 367,271
6 TOTAL 534,365
T
I
T
I
I
t
I
T
I
t
I
I
I
I
I
T
t
I
IFERC FORM NO.2 (12-96)Page 230a
I
t
T
I
I
I
t
I
t
I
I
t
I
I
I
T
t
T
I
Name of Respondent
lntermountain Gas Company
I nts KeDon t3:(1) fiRn originat(2) llA Resubmisslon
uale ot KeDon(Mo, Da, Yi)
't2t31t2014
YeailPeroo oI Hepon
End of 2014/Q4
Prepayments (Acct 165), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct'182.2)
(contlnuedl
EXTRAORDINARY PROPERTY LOSSES (ACCOU NT 182.11
Line
No.
Descrlpllon ol Extaordinary Loss flnclude lhe
date of loss, lhe date of Commissbn
aulhodzation to use Aomunt 182.1 and perbd of
amorlizatlon (mo, yr, to mo, yQlAdd rors as
necossary to roport all data.
(a)
Balance al
Beglnnlng
ofYoar
b)
Total
Amount
of Loss
(cl
Losses
Recognized
Durlng Year
(dl
Writlen off
Durlrp Year
Account
Chaped
(e)
Wdtten off
Dudng Year
Amount
(0
Balance at
End ofYear
0)
7
8
I
10
11
12
13
14
5 Total
FERC FORM NO.2 (12-96)
Name of Respondent
lntermountaln Gas Gompany
Date of Reoort
(Mo, Da, Yi)
12t3112014
Prepayments (Acct 166), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct ,182.2}
UNRECOVERED PLANT AND REGULATORY STUDY COSTS (ACGOUNT 182.21
0escription ol Unrecovered Plant and Regulatory
Stndy Coab finclude ln lhe descdpton of costs,
lhe date of Commhlon aulhorlzalion to use
Account 182.2 and perlod olamorllzallon (mo,
yr, to m0, yfll Add rovtrs as necessary to r€port
all dala, Number rows ln sequenoe beglnnlng
wlth lhe next ror number after the hst ror
number used for exkaordinary property losses.
(a)
Balance at
Beglnnlng
ofYear
Total
Amount
of Charges
Costs
Reognlzed
During Year
Wdften off
Dudng Year
Amunt
Charyed
(e)
Written oll
Dudng Year
Amount
Balance at
End ofYeat
T
I
T
I
I
I
T
I
I
T
T
I
T
I
I
T
I
t
tFERC FORM NO.2 (12-96)
T
T
T
I
I
t
I
T
I
I
T
T
T
I
T
I
I
T
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn originat(2, l-lA Resubmlsslon
Date of Reoorl
(Mo, Da, Yi)
12131t2014
YearlPeriod of Repor
End of 2014/Q4
Other Regulatory Assets (Account 182.3)
1. Report below the details called for concernlng other regulatory assets which are created through the ratemaklng actions of regulatory agencles (and not includable
n other accounts),
2, For regulalory assets being amortized, show period of amorlizatlon in column (a),
3, Minor items (570 ol 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 Commlsslon Expenses' that are also repoded on pages 350-351, Regulatory Commission Expenses,
5. Provide in a footnote, for each line ltem, the regulatory citalion where authorization for the regulatory asset has been granled (e.9. Commlsslon Order, slate
iommission order, murt decision).
Line
No.
Descripton and Purpose of
Other Rogulatory Assets
(a)
Bahnce at
Beginnlng
Cunent
Quarterffear
(b)
Debib
(c)
Wdtlen off Durlng
Quarter/Year
Aocount
Charged
(d)
Wri[en ofi
During Period
Amount Reovered
(e)
Wdtten off
During Pedod
Amount Deemed
Unremverable
0
Balance at End of
Curent
Quarterffear
(g)
I )efened Post Retlrement 2,2@,52,3,881,41 6,141,93[
2 Defened Regulatory Tax Assel 6,592,8s'2,822,261 9,41s,lti
3
4
5
b
7
8
I
10
11
12
13
14
'15
't6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
t0 Total 8,853,37t 8,703,68t 15,557,051
FERC FORM NO.2/3Q (REV ,l2-07)Page 232
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn orisinal(2) llA Resubmission
Date of RoDort(Mo, Da, Yi)
12t31t2014
Yea/Penoo oI Hepor
End of 2014/Q4
Mlscellansorrs Deferred Deblts (Account 186)
L Report belour the details called for concernlng miscellaneous defened debits,
2. For any defened debil being amorlized, show perlod of amorlization in column (a),
3. Minor items (less than $250,000) may be grouped by classes,
Line
No.
Desoiptlon of Miscellaneous
Delened Debits
(a)
Balance at
Eeginnlng
ofYear
(b)
Deblts
(c)
Credits
Acoount
Charged
(d)
Credits
Amount
(e)
Balance at
End ofYear
(0
1 lntercompany - CP Regulatory Asset 1,45'1,437 114,983 1,336,454
2 Easements 7,50(7,50(
3 Post Retirement Overfunding 514,76t s14,76t
4
5
6
7
I
9
'10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 Miscellaneous Work in Progress
t0 Total 1,973,705 0 637,251 1,336,154
T
T
I
t
T
I
T
I
I
T
I
I
I
t
T
I
I
T
IFERC FORM NO.2 (12-96)Page 233
I
I
T
I
I
I
T
I
T
T
I
I
T
I
T
I
I
T
T
This page intentionally left blank.
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiAn Orisinal
(21 llA Resubmission
Date of Report(Mo, Da, Yi)
1?,31t2014
Year/Perlod of Reporl
End of 2014/Q4
Accumulated Deferred lncome Taxes (Account 1901
1. Report lhe lnformation called for below mncernlng lhe respondents accounllng for defened lncome taxes,
2. At Other (Speclfy), lnclude defenals relallng lo olher lncome and deduclions.
3, Provlde ln a lootnote a summary of lhe type and amounl of defened lncome taxes reported ln the beginnlng-otyear and endof-year balances lor defened lncome
taxes lhat lhe respondent esllmates could be lnduded ln lhe development of Judsdlctional recourss rates.
Line
No.
Account Subdlvlsions
(a)
Balance at
Beglnning
ofYear
(b)
Changes During
Year
Amounb Debited
to Account 410.1
(c)
Changes Durlng
Year
Amounts Credlted
to Account 41 'l .1
(d)
2 Electrlc
3 Gas 76,657 60,932 35,519
4 Olher (Deflne) (footnote detalls)
5 Toial (Total oflines 2 thru 4)76,657 60,932 35,519
6 OUrcr (Speclfl (fmtnote detaib)
7 TOTAL Account 1 90 (total of lines 5 thru 6)76,657 60,932 35,519
s Federal lncome Tax ( 41,2771 s,661 19,345
10 State lncome Tax I 17,934 55,271 16,174
1',!Local lnome Tax
t
I
I
I
t
t
I
T
t
T
I
I
I
I
T
I
I
T
TFERC FORM NO.2 (REV 12-071 Page
T
I
T
t
I
I
t
I
T
I
I
I
I
I
T
I
I
I
I
Name ol R€spondent
lntermountain Gas Company
Thls Reoort ls:(1) fiRn original(2) llA Resubmission
Date of ReDort(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Accumulated Deferred lncome Taxes (Account {90) (contlnued)
Llne
No.
Changes During
Year
Amounts Deblted
to Aomunt 4'10.2
(o)
Changes Dudng
Year
Amounts Crcdited
to Account 41 1,2
(0
AdJuslmonts
Debits
Account No.
(o)
Adjustments
Debils
Amount
(h)
AdJuslmenls
Credits
AccountNo.
fl)
Adjuslments
Credils
Amount
fl)
Balance at
End olYear
(k)
2
3 51.244
4
5 51,244
6
7 51,244
9 ( 27,593)
10 78,837
11
FERC FORM NO.2 (REV 12-071 Page 235
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn orisinat(2| l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
YearlPeriod of Report
End of 2014/Q4
Capital Stock (Accounts 201 and 204)
prefened stock.
2, Entules ln mlumn (b) should repres€nt the number of shares aulhodzed by the artlcles of lncorpration as amended to end of year.
3. Glve detalls conc€ming shar€s of any class and serles of stock aulhodzed to be lssued by a regulatory commlsslon whlch have not yet boen lssued.
Llne
No.
Class and Series of Stock and
Name of Stock Exchange
(a)
Number of Shares
Authodzed by Charter
(b)
Par or Stated Value
per Share
(c)
Call Pdce at
End ofYear
(d)
1 Common stock 5,000,000 1.00
2
3
4
5
6
7
I
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
3S
40
T
T
I
I
I
I
I
T
T
T
I
I
I
T
T
T
I
t
IFERC FORM NO.2 (12.95)Page 260
I
I
T
I
I
I
t
t
T
T
T
t
T
I
t
T
t
T
I
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(r) fien originat(2) I-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Capltal Stock (Accounls 201 and 204)
4. The identilhation of each class of prefened stock should show the dividend rate and whelher the divldends are cumulative or noncumulatlve.
5. State ln a lootnote lf any capltal stock lhat has been nomlnally lssued ls nomlnally outstanding at end of year.
purpose of pledge,
Llne
No.
Outstanding per Bal. Sheel
(totalamt outslanding
wlthout reduc{on for amb
held by respondent)
Shares
(e)
Outstanding per Bal.
Sheet
Amount
0
Held by
Respndent
As Reacqulred
Stock (Acct 217)
Shares
(q)
Held by
Respondent
As Reaquired
Stoc'h (Acct 217)
Cosl
(h)
Held by
Respondent
ln Slnklng and
Other Funds
Shares
(i)
Held by
Respondent
ln Sinking and
Other Funds
Amounl
0)
1 1,513,06(
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
FERC FORM NO.2 ({2-s6)
Namo of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn origtnal(2) [-lA Resubmlssion
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Period of Repor
End of 2014/Q4
Capltal Stock: Subecrlbed, Llabllity for Converslon, Plemlum on, and lnstallmente Recleved on (Accts 202, 203,205, 208, 207, and 2121
1. Show for each of the above accounts lhe 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 ofyear.
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 ihe excess of
consideration received over stated values of stocks without par value.
Line
No.
Name of Account and
Description of ltem
(a)(b)
Number
of Shares
(c)
Amount
(d)
1 Account 207 - Premium on common stock 25,704,671
2
3
4
5
6
7
I
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
{0 Total 0 26,704,671
T
T
I
t
I
I
T
I
T
T
I
I
I
t
t
I
I
T
TFERC FORM NO.2 (12-96)Page 252
I
I
I
I
I
I
I
t
I
I
t
t
T
T
t
I
I
T
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn ortsinat
(21 l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2014
Year/Period of Repor
End of 4tllQl
Other Pald-ln Gapltal (Accounts 208-2111
1. Report below the balance at the end of the year and the information specilied below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Slock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identificalion with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits,
and balance at end of year with a designation of lhe nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-ln Capital (Account 211) - Classifo amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line
No.
Item
(a)
Amount
(b)
1 Gain on Reacqulred Stock 183,541
2
3
4
5
6
7
I
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
t0 Total 183,54'l
FERC FORM NO.2 (r2-e6)Page 253
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn original(2) l-lA Rosubmlssion
Date of Reoorl
(Mo, Da, Yi)
1213112014
YearPenoo ol Ftopon
End of 2014/Q4
DrscouNT oN GAPTTAL STOCK (ACCOUNT 213)
'1. Repil the balanco al end 0f year of dlscount on capltal stock tor each chss and series of capllal stock, Use as many ows as necessary to report all data.
during lhe year and spedfy tho account chaqed.
Line
No.
Class and Serles of Stock
(a)
Balance al
End ol Year
(b)
1
2
3
4
5
6
7
8
I
10
11
12
13
14
TOTAL
CAPTTAL STOCK EXPENSE (ACCOUNT 214)
1. Report lhe balance at end of year of capltal stock expenses for each chss and series of capital stock. Use as many rows as necessary to repod all data. Number lhe rouls ln
ssquence startlng from tho last row number used lor Discount on Capltal Stock above.
of capltal stock expense and speclly lhe account chaqed.
Line
No.
Class and Sedes of Slock
(a)
Balance at
End of Year
(b)
16 Common Stock 1,071,741
17
18
19
20
2'.1
22
23
24
25
26
27
28
TOTAL 1,077,741
I
t
T
I
I
t
I
t
I
I
I
I
T
I
T
t
I
I
tFERC FORM NO.2 (12-96)Page 254
I FFRC FORM NO 2 t{r-qAl 255 ,t I
I
T
I
I
T
I
I
t
I
T
T
I
T
I
t
I
I
T
T
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Originale) A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2014
Year/Period of Report
2014tQ4
Securltles lssued or Assumed and Securltles Refunded or Retlred Durlnq the Year
1. Furnlsh a supplemental statement briefly describing socurlty financing and refinancing transactions during the year and the accounting
the securlties, discounts, premiums, expenses, and related gains or losses. ldentlfy as to Commission authorization numbers and dates.
2. Provide detalls showing the full accounting for the total principal amount, par value, or stated value of each class and serles of security
lssuod, assumed, retired, or refunded and the accountlng for premiums, discounts, expenses, and gains or losses relating to the securities, Set
forth the facts of the accounting clearly wlth regard to redemption premiums, unamortlzed discounts, expenses, and gain or losses relating to
securitlos retlred or refunded, including the accounting for such amounts carried in the respondent's accounts at the date of the refunding or
relinancing transactions with respect to securities previously refunded or retked.
3. lnclude in the identification of each class and series of security, as appropriate, the interest or dividend rate, nominal date of issuance,
maturity date, aggregata principal amount, par value or stated value, and number of shares. Give also the lssuance of redemption price and
name of the prlncipal undenrriting firm through whlch the security transactions were consummated.
4. Where the accounting for amounts relatlng to securities refunded or retlred is other than that specified in General lnstruction 17 of the
Uniform System of Accounts, cite the Commisslon authorizatlon for the different accounting and state the accounting method.
5. For securlties assumed, give the name of tho company for whlch the llabllity on the securities was assumed as well as details of the
transactions whereby the respondent undertook to pay obligations of another company. lf any unamortized dlscount, premiums, expenses, and
or losses were taken over onlo the respondent's books, furnish details of these amounts wilh amounts relating to refunded securities
earmarked,
Name of Respondent
lntermountain Gas Company
This
(1)
(2\
lgport ls:
)UAn Origlnal-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 2014/Q4
Long-Term Debt (Accou nts 221, 222, 223, and 2241
1. ReprtbyBalancesheelAccountlhedetalbooncemlnglong-termdebtlncludedlnAccount22l,Bonds,222,ReacquiredBonds,223,AdvancesfromAssoc'latedCompanles,and
224, Olher Long-Term Debl.
2. For bonds assumed by the respndent, lnclude ln olumn (a) lhe name of the lssulng mmpany as well as a descriptlon ol lhe bonds.
3. For Advances lrom Associaled Companles, report sepanately advances 0n notes and advances on open accounls. Desfunate demand notes as such, lnclude ln column (a) names
of assoclated companles fiom whlch advances were recelved.
4, For recelven' ceilmcatee, show ln column (a) the name of tho courl and date of ouil order under whhh such cerlilitxles were lssued,
Line
No.
Class and Sedes of Obllgallon and
Name of Stock Exchange
(a)
Nomlnal Date
of lssue
(b)
Date of
MatudU
(c)
Outstanding
(Total amount
outstandlng wilhout
reduction foramls
held by respondent)
(d)
I Eonds 09/'18/1998 09/1 8/201 8 21,090,911
2 BoMs, Sedes B 10/30/201 3 10t3012028 25,000,000
3 Bonds, Sedes A 1 0/30/201 3 1013012025 25,000,000
4 Revolvlng Llne of Credit 0711512013 07t1512018 21,000,000
5
6
I
8
I
10
11
12
13
14
15
't6
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 92,090,911
I
T
I
T
t
t
I
t
t
t
T
I
T
I
T
I
I
t
IFERC FORM NO.2 (12-96)Page 256
I
T
T
I
I
I
I
I
I
T
t
I
T
I
I
T
I
T
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinal(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112014
Year/Period of Reporl
End of 2014/Q4
Long.Term Debt (Accounts 221, 222, 223, and 2241
5. ln a supplemental statemen[ gke explanator detalls for Aocounts 223 and 224 of net danges durlng lhe year. Wlth rspect to long-term advances, show lor each company: (a)
princlpal advanced dudng year (b) lnterest added to pdndpal amount, a4d (c) princlpal repald during year. Give Commlsslon authorlzallon numbens and dates,
6, lf lhe respondent has pledged any of lts long-term debt securities, glve partictlan (detalh) ln a lootnote, lncludlng name
of the pledgee and purpose ol lhe pledge.
7. ll the respondent has any long-term securitles lhat have been nomlnally issued and are nominally oulslanding at end of year, descdbe such securities in a footnote.
difference between the total of column (f) and lhe total Account 427, lnterest on Long-Term Debt and Account 430, lnterest on Debt lo Assoclated Companies,
L Give detalls ooncemlng any long-lerm debt authodzed by a regulatory commlsslon but nol yet lssued.
Line
No.
lnterest tor
Year
Rate
(ln 06)
(e)
lnleresl for
Year
Amount
0
Held by
Respondent
Reaquhed Bonds
(Acct 222)
(s)
Held by
Respondent
Sinking and
Olher Funds
(h)
Redemptlon Pdce
per $100 at
End ofYear
0)
1 7.260 1,802,350
2 4.330 1,082,500
3 4.080 1,020,000
4 2.100 145,573
5
6
7
8
I
10
11
12
13
l4
15
10
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 4,050,423
FERC FORM NO.2 (r2-96)Page 257
Name ol Kespondent
lntermountain Gas Company
This Reoort ls:(1) fiAn original(2) nA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Unamortlzed Debt Expense, Ptomlum and Dlscount on Long.Term Debt (Accounte l8',225,2261
1. Reprt under sepanate subheadings for Unamorllzed Debt Expense, Unamortlzed Premium on Long-Term Debt and Unamorllzed Discount on Long-Term Debt, detalls of expense,
premium or dlsmunt appllcable to each class and serles of long-term debt
2, Show premlum amounls by enclosing the ligures ln parentheses.
3. ln column (b) show lhe princlpal amounl ol bonds or other long-term debt origlnally lssued.
4. ln column (c) show the expense, premium or dlscount with respect to lhe amount of bonds or other long-lerm debt ofulnally issued.
Line
No.
Deslgnallon ol
Long-Term Debt
(a)
PrincipalAmount
of Debt lssued
b)
Tolal Expense
Premlum or
Dlsount
(c)
Amoilization
Pedod
Date From
(d)
Amorllzalion
Period
Date To
(e)
1 Senlordebenfurcs 58,000,00[50,1 19 09/18/1998 09/18/2018
2 Senlor debonlures 50,000,00(82,86t fiBonul 1013u2025
3
4 Long-term revolving credit 316,844 07t15t2013 07t15t2018
5
6
7
8
I
t0
11
12
13
't4
15
't6
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
T
I
t
T
T
I
I
I
I
t
I
I
T
t
I
I
I
I
IFERC FORM NO.2 (12-96)Page 268
T
I
I
I
t
I
T
I
I
I
I
I
I
I
t
T
t
T
T
Name of Respondent
lntermountaln Gas Company
I nts Keoon tg:(1) ERn originat(2\ nA Resubmission
Date of ReDort(Mo, Da, Yi)
12131t20',t4
YeaflPefloo ot Kepon
End of 2014/Q4
Unamortized Debt Expense, Premlum and Dlscounton Long-Term Debt (Accounts 181,225, 226)
tho dato of lhe Commission's aulhorizallon of treatment olher than as specilied by the Uniform System of Accounts.
6. ldentlfu separately undlsposed amounts applicable to lssues whlch were redeemed in pdor yeas.
Debt-Credlt.
Line
No.
Balance at
Beglnning
ofYear
(n
Debits Dudng
Year
(s)
Credits During
Year
(h)
Balance at
End olYear
fl)
1 412 88 324
2 52,530 28,80s 7,533 73,802
3
4 217,671 55.638 60,542 212,767
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
2t
28
2S
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 259
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []an orisinat(21 l-lA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Year/Period of Repor
End of 2014/Q4
Unamortlzed Lo6s and Gain on Reacqulred Dobt (Accounts 189, 267)
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, include 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 net gain or net loss realized 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 to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line
No.
Designation 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 of Year
(0
1 Flrst tr4ortgage bonds
2 Series I 1 1/1 6/1 989 3,501 2,761
3 Series J 1 1/16/1989 11,58(9,108
4 Series K 1 1/16/1989 6,45€5,064
5 Series L 'l 1/16/1989 52,155 41,11s
6 Series M I 1/16/1989 196,761 155,025
7 Senkr Debenlures 11/2009 09t27t1993 4't,501 32,705
8 Senlor Debentures 1 0201 3 09/1 8/1 998 28,49t 22,461
I
10
1t
12
13
'14
'15
l6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
I
I
T
I
t
I
I
I
T
t
t
I
T
T
I
t
I
I
TFERC FORM NO.2 (r2-e6)Page 260
This page intentionally left blank.
I
t
t
I
T
I
I
t
I
I
t
I
T
I
I
I
I
t
T
Name of Respondent
lntermountain Gas Company
Reconclliatlon of Reported Net lncome wlth Taxable lncome for Feder lncome Taxeg
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal lncome Tax accruals
and show computation of such lax accruals. lnclude in the reconciliation, as far as practicable, lhe same detail as furnished on
Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. lndicate
clearly the nature of each reconciling amount.
2. lf the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income
as if a separate return were to be filed, indicating, however, lntercompany amountg to be eliminated in such a consolidated return. State
names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax
among the group members.
Line
No.
Details
(a)
Amount
(b)
,|Net lncome for the Year (Page 116)10,905,795
2 Reconclling ltems for the Year
3
4 Taxable lncome Not Reported on Books
5 See details on page 261A ( 323,167)
6
7
I TOTAL ( 323,167)
9 Deductions Recorded on Books Not Deducted for Return
10 See details on page 2614 4,5't0,549
11
12
13 TOTAL 4,510,549
14 lncome Recorded on Books Not lncluded in Return
15 See details on page 2614 ( 2,135,7671
16
17
18 TOTAL ( 2,135,7571
19 Deductions on Return Not Charged Against Book lncome
20 See details on page 2614 ( 20,841,858)
21
22
23
24
25
26 TOTAL ( 20,841,858)
27 Federal Tax Net lncome ( 7,884,447)
28 Show Computation of Tax:
29 Federal taxable income ( 7,884,447'
30
31 Federal taxes at statutory rate ( 2,759,556)
32 Environmental tax
33 Prior year provision adjustments ( 1,388,282)
34 federal fuel excise tax credit
35 ( 4,097,839)
(1)
(2')
Reoort ls:
fien originat
Resubmission
Daie of Reoort(Mo, Da, Yi)
12t3112014
T
T
I
I
T
t
I
t
t
t
I
I
T
t
II
rl
rl
II
IIFERC FORM NO.2 (12-e6)Page 261
IT
lr
lr
lr
lrI
I
t
T
t
t
I
I
I
I
I
T
I
I
Name of Respondent
INTERMOUNTAIN GAS COMPANY
fhls Roport ls:
[1)XAn Orlglnal
12) A Resubmisslon
Date of Report
u3112015
Year of Report
End of2014/Q4
RECONCILIATION OF REPORTED NET INCOME WITH TAMBLE INCOME
FOR FEDERAL INCOME TAXES (CONTINUED)
Partlculars (Details)
(a)
Amount
{b)
Taxable lncome not Reported on Books:
Advances ln ald of constructlon
Net change ln unbilled revenuo
Cdntrlbutlons ln ald of constructlon
Galn on Asset Sales
LNG sales Defened revonue
19,046
0
222,238
(951,1 26)
386,676
(323,167)
=========
5,'t60,994
0
(36,259)
73,358
(98,5e1)
(100,826)
(15S,95e)
917
('158,4421
(136,640)
30,416
2,988
215,883
72,216
0
0
(31 1,623)
(64,107)
78,596
2,628
(61,000)
4,510,549
==--======
0
(1,494,609)
_.,:llTl
(2,135,787t
=========
0
12,489,529
1,717,175 I
rro,oen I
e,oog,sza I
z,i.aa,zot I
soe,sss Iol
ol
ol
___-_____t
,o,uor,ru, I---------t
Deductlons Recorded on Books nol Deducted for Return:
Federal income taxes
lntanglbte plant amorilzatlon
Workers Comp and FICA Accrual
50% meal dlsallowance
401 K Company Contributlon
Stock Divldend Plan
Deferred compensatlon plans
Llne Pack
Post retlrement beneflts
Charllable Contributlons
Vacation accrual
Penaltles
Unlform capitalizatlon
AmortlzaUon of premlum, refinanced debt
Amortlzation of defered costs on retlred debt
Spouse lravel
State lncome taxes
Supplemental Retlrement Plan
Lobbying expense
Club dues
Provlsion lnluries & Damages Accrual
lncome Rocorded on Books not lncluded ln Retum:
Medlcare Parl D Subsldy
AFUDC equig
AFUDC debt
Deductlons on Return Not Charged Agalnst Book lncome
Cost of removal deduction
Excess tax over book depreciatlon
Reparls deductlon
Bad debt chargeoffs, net provislon
Research and Development Costs
Purchased Gas AdJustments
lncentive award accrual
Loan refinance fee amortlzation
Amortizatlon of lntanglble assets
N6l Operallng Loss (Carry fonrard)
FERC FORM NO.2 (12-96)Page 261A
lntermountain Gas Company
Taxes Accrued, Prepald and Year, Dlstributlon of Taxes C utlllg dept where applicable and acct
1, Give details of the comblned prepaid and accrued tax accounb and show the total taxes chaqed to openatons and olher acclunts durlng lhe year. Do not indude gasollne and
olher sales taxes whlch have been chaqed to the accounts to which the taxed materlal was chaqed. lf the actual or estimated amounts of such taxes are known, show the amounb ln a
footnote and deslgnate whether estimated or aclual amounts,
2, lnclude on thls page, taxes pald during the year and charged dkect to final accounts, (not charged to prepald or accred taxes), Enter lhe amounts in bolh mlumns (d) and (e), The
balanclng of this
page is not alfected by lhe lnclusion of lhese taxes.
3. lnclude ln column (d) taxes charged during the year, taxes chared to operalions and other accounts through (a) accrals credited to taxes accred, (b) amounts credited to the
porlion of prepald laxes chaqed to cunent year, and (c) taxes pald and charged dkect to operations or accounts other than accrued and prepaid lax accounls,
4, Llst the aggregate ol each kind of tax in such manner lhat lhe total tax for each State and suMlvision can readlly be ascertained.
Kind of Tax
(See lnstruction 5)
(a)
This Reoort ls:(1) finn originat
Date of Reoort(Mo, Da, Yi)
12t3112014(2') [lA Resubmission
Year/Perlod ot Repon
End of 2014/Q4 t
T
T
I
I
I
T
I
t
I
I
t
T
T
T
T
I
T
tFERC FORM NO. 2 (REV 12-071 Page 282a
t:
lr
lr
lr
lr
T
I
I
T
t
t
T
T
T
T
T
I
T
ort ls:
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3'.u2014
Year/Period of Report
End of 2014/Q4lntermountain Gas Company
Taxes Accrued, Prepald and Charged Durlng Year, Dlstrlbutlon of Taxes Charged (Show utllity dept where appllcable and acct charged)
(contlnued)
5, lf any tax (exclude Fedenal and State lncome taxes) covens more lhan one year, show the required lnformation separately for each tax year, ldenlifying the year ln column (a).
6. Enter all adjustrnents of the accrued and prepald tax accounts ln column (f) and explaln each adiustrnent in a footnote. Designate debit adJustments by parenlheses.
number of the appropdale balance sheet plant account or subaccount.
9. For any tax apporlioned to more lhan one utility department or accounl, state ln a foolnote the basls (necessity) of apporiloning such tax.
10. ltems under $250,0@ may be grouped.
1 1. Report ln olumn (q) the appllcable etfec0ve state lnmme bx rate.
Taxes Pald
During Year
(e)
Balance at
End ofYear
Taxes Accrued
(Accounl 236)
(s)
Balance at
End ofYear
Prepald Taxes
(lncluded in Acct 165)
(h)
Taxes Chaqed
Dudng Year
(d)
FERC FORM NO.2 (REV 12-071
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) []Rn orisinat(2) nA Resubmlssion
Taxes Accrued, Prepaid and Charged Durlng Year, Distrlbution of Taxes Gharged (Show utillty dept where appllcable and acct charged)
1. Gtue details of lhe combined prepald and accrued tax accounb and show lhe tolal taxes chaqed to operalions and olher accounts during lhe year. Do not lnclude gasoline and
olher sales taxes which have been chaged to lhe accounts to which the taxed material was charged. lf lhe actual or eslimaled amounts of such taxes are known, show the amounts in a
footnote and deslgnate whelher esllmated or actual amounb.
2. lnclude on lhls page, taxes paid durlng lhe year and charyed dhect to linal acmunF, (not charged to prepaid or accred taxes), Enter the amounls ln both columns (d) and (e). The
balanclng of lhis
page ls not afiecled by the incluslon of lhese taxes.
3. lnclude ln column (d) taxes charged dudng he year, taxes chaqed lo operalions and other accounts lhrough (a) accruals credited to taxes accrued, (b) amounts credited to lhe
portion of prepald laxes charged to cunent year, and (c) tuos pald and chaqed direct to operaUons or accounts oiher than accrued and prepaid lax accounts.
4. Llst the aggregate of each kind of tax ln such manner that lhe total tax for each State and suMMslon can readlly be ascertalned.
DISTRIBUTION OF TAXES CHARGED (Show utllity department where applicable and account charged.)
Line
No.
Electric
(Account 408.1,
409.1)
(0
Gas
(Account 408,1,
40e.1)
0)
Olher U0lity Dept,
(Account 408.1,
409,1)
(k)
Other lncome and
Deduclions
(Account 408.2,
409,2)
(l)
1 't1,342
2 4s,520
3 1,512,064
4 6,435,952
5 2,999,048
6
7
8 4,881,567)783,728
I 149,038)170,413
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
m
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL 5,973,321 954,141
Date of Reoort
(Mo, Da, Yi)
Year/Pedod of Report
End of 20'14/Q41A3112014
I
T
t
t
I
I
t
T
T
I
I
I
rl
II
II
rl
II
rl262bFERC FORM NO.2 (REV 12-071 Page
IT
lr
l,
T
T
I
T
t
t
T
T
I
T
T
t
T
T
T
T
of
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinat(2) flA Resubmission
uate ol Keoon
(Mo, Da, Yi)
1213112014
Taxes Accrued, PrEpald and Charged Durlng Year, Dlstrlbutlon of Taxes Charged (Show utlllty dept where appllcable and acct charged)
(contlnued)
5. lf any tax (exclude Federal and State income taxes) coverc more lhan one year, show lhe requhed inlormaUon sepanately for each tax year, ldentiffing lhe year in column (a),
6. Enter all adjuslments of lhe accrued and prepaid tax accounts ln column (f) and explain each adjustrnent ln a footnote, Designate debit adJustments by parentheses.
authority.
8. Show ln columns (l) lhru (p) how the taxes accounb were dlsbibuted. Show both the utillty department and number of account charged. For taxes charged to ufllity planl show the
number of the approprlate balance sheet plant account or subaccount
9. For any hx apportioned to more than one utllity deparlment or account, slate in a footnote the basis (necessity) of apportioning such tax,
10. llems under $250,000 may be grouped,
1 1. Repo( in olumn (q) lhe applicable elfective shte inmmo lax rate.
DISTRIBUTION OF TAJ(ES CHARGED (Show utility department where applicable and account charged.)
Olher Utility Opn.
lncome
(Account 408.1,
409.1)
(n)
Adjuslment to Ret.
Eamings
(Account 439)
(o)
Shle/Local
lncome Tax
Rate
(q)
Extraordlnary ltems
(Acount 409.3)
(m)
FERC FORM NO.2 (REV 12-071
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) finn ortgtnat
(21 l-lA Resubmisslon
Date of Reoort(Mo, Da, Yi)
'1213112014
Year/Period of Repor
End of 2014/Q4
Mlscellaneous Current and Accrued Llabilitles (Account 242)
1. Describe and report the amount of other current and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under appropriate title.
Line
No.
Item
(a)
Balance at
End of Year
(b)
1 Accrued lncentive 580,650
2 Accrued Wages 860,117
3 Accrued Benefits 698,888
4 Accrued Vacation 't,302,424
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
41
42
43
44
45 Total 3,442,079
I
T
I
T
T
I
T
T
T
T
T
I
T
T
T
T
T
T
TFERC FORM NO.2 (12-96)Page 268
T
I
I
t
T
I
I
I
t
T
T
I
T
I
I
I
T
T
I
Name of Respondent
lntermountaln Gas Company
This Reoort le:(1) []an orislnat
(21 llA Resubmlsslon
Date of Reoort(Mo, Da, Yi)
1213112014
YeailPenoo ot Hepor
End of 2014/Q4
Other Doferred Credlts (Account 253)
1. Report below the details called for conceming other defened credits,
2, For any defened credit being amorlized, show the period of amortization,
3. Minor items (less than $250,000) may be grouped by classes,
Line
No.Descriptlon of Olhet
Defened Credits
(a)
Balance al
Beginnlng
ofYear
(b)
Deblt
Contm
Account
(c)
Debit
Amounl
(d)
Credlts
(e)
Balance at
End ofYear
0
t Deferred Comp plan 1,824,939 159,958 1,664,981
2 Deferred Other 20,075 32,245 52,320
3 Deferred lntercompany 391,754 573,531 965,285
4 Offtcers SERP 6,725,714 877,644 7,603,358
5 Postretirement 1,748,79[1,748,798
6
7
8
I
't0
't1
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
15 Total 8,962,482 159,95t 3,232,211 12,034,742
FERC FORM NO.2 (12-96)Page 269
Name of Respondent
lntermountain Gas Company
I nts Keoon ts:(1) fiRn originat(2\ [-lA Resubmission
uate ot Kepon(Mo, Da, Yr)
1213112014
YearPenoo ot Kepon
End of 2014lQ4
Accumulated Deferred lncome Taxes.Other Property (Account 282)
1. Report the information called for below conceming lhe respondenfs accountlng for defened lncome taxes relating to property not subject to accelerated amorlizallon.
2. Al O{her (Specify), lnclude defenals relatlng to other income and deductions.
Line
No.Account Subdlvlsions
(a)
Balanct at
Beglnning
ofYear
(b)
Amounls
Debited to
Account 410.'l
G)
Amounts
Credited to
Account 41 1,1
(d)
2 Elec{ric
3 Gas 50,576,48s 12,965,414 4,558,21 I
4 Olher (Deflne) (footnote detalls)
5 Total (Enter Total of lines 2 thru 4)50,576,485 12,965,414 4,558,211
6 Other (Speci[) (foolnote details)
7 TOTAL Acmunt 282 (Enter Total of llnes 5 lhr 50,576,48s 12,965,414 4,558,211
I Federallnome Tax 44,218,729 12,965,414 4,558,211
10 State lncome Tax 6,357,750
1',|Local lncome Tax
Class of Properly Melhod
Transmlssion DDB
Transmlsslon DDBi/SYD
Transmlsslon ACRS
Transmlsslon MACRSDistribulion DDBDlstributlon DDB/SYDDistdbutlon ACRSDlstribution MACRSDistrlbutlon MACRSDlstribution MACRS
Transporlallon Equil DDB
Transportallon Equll ACRS
Transportation Equil tr4ACRS
OfficeFurnilure&EDDB
Office Furnllure & E DDB/SYD
Office Furnlture & E ACRS
Office Furnltura & E MACRS
Slruclures & lmprov ACRS
Structures & lmprov MACRS
Description
R&D
ctAc
cPt
Repairs Deductlon
Excess tax over book depreciation
Gain(Loss) on sale of assets
Line Pack
AFUDC
Eslimaled Llves Adoption Date
Guideline Llfe - 22 years
Guldellne Class Life - 17.8 years
10 years
1 5 years
Guldeline Life - 35 years
Guldellne Class Life - 28 years
15 years
20 years
1 5 years
20 years
Guldellne Class Llfe - 3 years
3 years
5 years
GuldellneLlfe-Syears
Guidellne Class Llfe - 7 years
5 years
5, 7 years
15, 18 & 19 years
31.5, 39 years
Schedule M Defered Tax
Amount Provlded
3,651,388 1,277,986
(228,867) (82,335)
(83,16e) (2s,e20)
4,215,021 1,516,350
13,504,643 4,858,283
1,442,276 518,857(1,83s) (660)
969,125 348,642
23,468,582 8,407,203
1970
1971
1 981
1987
't970
1971
1981
1987
411112005
2012
1971
1981
1987
1970
1971
1981
1987
,t981
1987
T
T
I
I
T
t
I
T
I
t
T
I
T
I
T
T
T
T
IFERC FORM NO.2 (REV 12-071 Page 274
T
I
T
t
T
I
I
T
I
I
T
I
T
I
T
T
I
T
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Originat(2) llA Resubmission
Date
(Mo,
of Reoort
Da, Yi)
12t3'.U2014
YeailHefloo or Kepon
End of 2014/Q4
Accumulated Deferred lncome Taxes-Other Property (Account 282) (contlnued)
3. Provide in a foolnote a summary of the iype and amount of defened lnmme laxes reported ln the beglnnlng-otyear and endof-year balances for defened lncome taxes lhat the
respondent esUmales could be lncluded in tie development ofjurisdlctlonal recoume rales.
Line
No.
Changes during
Year
Amounts Debited
toAoount410,2
(e)
Changes dufing
Year
Amounb Credited
to Acount411,2
0
Adjustments
Deblts
Acct No.
(s)
Adjustments
Debits
Amount
(h)
AdJustmenb
Credits
Account No.
0)
AdJustments
Credits
Amount
(,)
Balance at
End ofYear
(k)
2
3 1823,6000 3,?l7,461 1823.6000 740,939 61,460,410
4
5 3,217,661 740.939 61,460,410
6
7 3,217,661 740,939 61,460,410
I 1,019,892 30,167 53,6't5,657
10 2,197,769 710,772 7,844,7s3
t1
Annual Tax Defenals:
Year
1970-91
2015
2016
20't7
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2010
2011
2012
2013
2014
Credlts
13,599,71'l
145,291
239,617
414,750
133,463
86,999
195,775
485,922
1 53,687
277,316
423,005
't,777,814
3,403,641 '
2,371,054
501,156
743,952
837,470
3,640,404
2,886,119
1,977,523
4,535,579
5,967,761
5,561 ,518
12,965,414
Annual Deferral
Deblis
3,774,705
480,886
670,220
734,180
97,680
97,625
284,957
630,120
155,312
200,185
914,337
371,385
529,42A
437,931
909,347
693,903
152,501
325,633
464,693
't69,785
(17,739)
192,945
1,816,998
4,558,211
Dr Cr
Adlustments
4,447,O70
10,812
313,465
(9,042)
(13,741)
(24,082)
(269,s23)
(59,519)
s0,729
42,348
(765,228'
14,732
27,893
(85,431)
(177,641)
(204,7761
(66,746)
(152,039)
407,A84
83,1 93
(70,822)
(568,109)
11,369,347
2,476,722
Balance
11,272,O76
13,947,293
13,830,155
13,501,683
13,s23,725
13,48S,017
13,131,272
12,930,555
12,979,659
13,099,'t38
11,842,578
13,263,739
16,165,847
18,013,579
17,427,747
17,273,O19
17,89',t,242
21,053,974
23,882,444
25,773,415
30,255,911
35,462,618
50,576,485
6'1,460,410
Deferred taxes are provlded for the difference between book llves on a
composlte method and tax lives computed either on a declining balance
method, a sum-of-the years diglts melhod, or an ACRS method.
(a) Represenls adJustments regulated defeneds,
FERC FORM NO.2 (REV 12-07l,Page 275
Name of Respondent
INTERMOUNTAIN GAS COMPANY
Ihls Report ls:
ll) I An Origlnal
'2) A Resubmisslon
Date of Report
3t31t15
Year of Report
End of 2014/Q4
'1. Report the Informallon called for below concerning the
respondent's accounting tor deferred income taxes relating
to amounls recorded in Account 283.
2. For Other, lnclude defenals relatlng to other lncome and deductions.
-lne
Vo,
Accouni SuMivlslons
lal
Balanco at
Beginnlng
of Yoar
ft)
CHANGES DURING YEAR
Amounts
Debited
(Account 410.'l)
Ic'l
Amounts
Credlted
(Account 41 1.1)
(dl
Account 283
Gag
Accrued 401k Penslon t90.5841 193.785 120.951
Bad debt Drovlslon (1 90.791 204.563 163.95'l
Charitable Contributlons 47,824 47,824
Contlnoencv Raserve (2A_225\,21.350 0
Advancas in ald of conslrucllon {3.501.963 339.308 207.336
Deferred comoensallon olens (741.949 90,8S6 33,851
State lnv€sknent tax credlt /.3.720.499 0 0
'tc Fas 158 Reo Assel 750.525 1.538.663 0
11 lncenlive awards (466-'t06 125.178 24A.51',|
12 lntercomoanv Defened Credit o1.191 79.'t58 359.048
l3 LNG Sales Defened Revenue '13,835 157.264
Medicare Part O Subsldv u8-787 13.850 9.454
'tI Aocrued FICA (33.321 27.842 15 152
Reskicled Stock u.7s2 0 0
17 Post r€f rement benoflts 1 96.878 39.467 090.687
18 Purchased oas adluslments 821,173 80,767
1€SuDolemental reliremenl olan (2.868.376 198.33S 516.954
2C Relinance costs 146.367 0 25,276
21 uniform caoilalhafbn (346.988'19.382 190_725
zl Accrued vacallon u3a.245 47.373 80.374
23 Research and Develonment 0 o
21 Amortlzatlon of lntanolblas 0 0
25 Unbilled revenue 0 0
26 Daferred costs on reflnanced debt 0 0
27 Penslon 0 0
28 SLale Durchase oas adiustmenls & State SERP h't1.,131'205.708 0
,a Federal reoulatoN oross-uD 0 0
3C State reoulatorv oross-uD 0 0
31 Net ooeralino loss 0 0
32 TOTAL (Acct 283) (Totalof llnes 3lhru 30)n1.534.201'4_325_580 3_254.562
33 Classilicatlon of TOTAL
34 Federal lncomo Tax (9.39't .818'4.115.874 3,2s4,562
35 Sale lnc.ome Tax t2.111.343'205.708 0
The Respondent provldes defened lncome tax6s in this account for all timlng difierences between book and trax accountlng whlch
are not dlr€ctly related to property. Thls accounilng wEs approved by lhe IPUC ln Order No. 11507. B€ginning ln 1983, pursuant to
IPUC Order No. 17701, the Respondent does not provlde for defened Stats incoms taxes on its utllity op€rations wlth lhe exception
of purchase gas adiustment tlmlng items. For 2012, the items on gage 277 geneaied deferred tax provlsions ln this account (see page 2814).
(a) Represents adjustments to the retum as riled.
(b) Represenb amounls tranfened to Acct. 282.
(c) Repr€sents adjustment lo record FASB 109.
T
T
T
T
T
t
I
T
t
I
T
t
T
T
T
T
T
T
t
Page276FERC FORM NO. 2 (12-96)
l:
l:
lr
lrIt
lrI
T
T
I
t
I
T
T
I
T
T
Namo of Respondent
INTERMOUNTAIN GAS COMPANY
fhls Report ls:
11) X An Orlglnal
'21 A Rasubmlsslon
)ato ot Report
3n1/15
Year ot R6port
Fndol 2O14lol
ACCUMULATED DEFERRED INCOME TN(ES. OTHER (Accounl 283) {Conl|nued)
3. P.ovlda ln a tootnoto explanatlons for pag6,s 270 and 277.
amounts ,olathg to lnslgnmcant ltems llsted und6r Other.
lncfude '1. Add sddltlonal rolrrs as nocossary to ,eport all data. lrvhen rows are added, the addltlonal
row rumbers 3hould follow h sequence, 4.01, 4.02 and 8.01, 0.02 etc. Usr separate pages ag
raoulr6d-
CHANGES OURING YEAR
AOJUSTMENTS
Deblts Credlts
Balanco al
End of Year
Llne
No-
Amounts
Debited
(Account 410.2)
Amounls
Credlted
(Account 41 1.2)Acct. No.Amounl
,h\
Acct. No.Amomt
,t\
1
2
2ilO/d 198.335 2510 tC 2ir_e65 6.12o.3
2510(c^66.88t)2540 (C 78.156 (140.9061 4
2540 (c:'18,563 2540 (cl 18,503 5
2540 (C 1.706 2510 tC 6_581 6
2540 (cl 91.032 2540 (c''t21.184 (3.339.749.7
2540 (d,7.898 25,10 (cl 30,723 (674.9191 8
2540 (cl 751.730 2&10 (c'46.r03 6.4-29.126\e
1823 (cl 122.960 1823 (cl 474.275 2.840.503 10
2510(c,I 10_710 2&lo lcl 150,950 |249.A29\,11
2540 (cl 116.9S8 2540 (cl 53.092 {41.1.989 12
25,10 (c 61,911 2540 (cl 20.029 (226.513 13
2540 fcl 4.005 2540 (cl 4,963 (11.613 l4
25,10 (c 6.895 2540 (cl 9.793 t17.733 't5
2540 (c 2540 G)t4.752)16
2510 k\3t0.371 2540 (cl el-81,t 1978.00r.OO 7
2540 (c 2540 (cl 760.406 18
2640 b 159-/t48 2540 (c 54,153 8.254,284 l9
1823(c 7.791 1823 (c)2.O20 '115320 20
2540 (c 60,339 2540 (c 21.210 (557.456 21
2510 lc 22.395 25,10 (c)1e.127 tt52.214 22
23
24
25
2A
27
91-572 2A
2S
30
31
2,132,768 1.418.007 1 1.181.9441 32
33
1.272.843 695.758 (9.103.,11 1l 3/t
860.105 720,249 (2.078.5331 35
Oescrlpllon
Accrued 40'lk ponslon
Bad dobt provlsions
Charltable Contrlbutlons
Conungoncy ResoIvo
Advances h ald of conslructlon
Oafened compensauon plans
Slate lnv€slmenl tax credlt
FAS I 58 Regulatory Assot
lncenllve ar{ards
lntorcompany Defenad Cr6dlts
LNG Sales oefenod Revenu6
M6dlcare Part D Subsldy
Accrued FICA
Rostrlcted stock
Post retlromenl benefltg
Purchased gas adJustments
SERP accrual
Rellnance costs
Unlform capltallzation
Accruod vacatlon
Resoarch and Oevelopment
Defered cost on r6tlnanced debl
Net oporallng loss
Gross Timlng Dlff
208,098
I 10,034
81,000
377,319
162,988
4,396, t81
503,535
(799,6e2)
(524,088)
11,987
38,259
(2,734,915)
2,349,207
(883,859)
(72,216t
(48e,562)
(37,145)
D6fenellglgs Provldad
72.AU
40,412
0
21,350
132,062
57,045
0
1,538,603
'176,237
(27s,8e21
(183,431)
4,1S6
'12,690
0
(957,220)
700,400
(1 14,e09)
<25,278)
(171,U7)
(13,001)
0
0
0
1,071,0192,078,030
FERC FORM NO.2 (12-96)Page277
Namo oI Kosponoenr
lntermountain Gas Company
I nts KeDon ts:(1) []Rn orisinat(2) llA Resubmission
uall, uI t'tnP(,rr(Mo, Da, Y0
12131t2014
ruatrrErruu ur nsPgl
End of 2014/Q4
Other Resulatory Llabllltle8 (Account 264)
1.F
includ
2,F
3, tv
4.P
comfi
eport below lhe details called for conceming other regulatory liabilities which are crealed lhrough the ratemaking actions of regulatory agencles (and not
able in other amounls).
or regulatory llabillties belng amorlized, shor period of amorlization in column (a).
llnor ltems (5% of the Balance at End of Year for Account 254 or amcunts less than $250,000, whichever is less) may be grouped by classes.
rovlde ln a footnote, for each line ltem, lhe regulatory citation where the respndent was dkected to refund lhe regulatory liability (e.9. Commission Order, slale
rission order, court declslon).
Line
No.Descrlpllon and Purpose of
Olher Regulatory Llabilitles
(a)
Balance at
Beglnnlng of
Cunent
Quarlerffear
(b)
Written off dudng
Quarter/Period
Account
Credlted
(c)
Wdtten off
Dudng Period
Amount
Refunded
(d)
Written off
During Perlod
Amount Deemed
Non-Refundable
(e)
Credits
0
Balance at
End of Cunenl
Quarterffear
(s)
1 )eferred Tax Reo Liab 5,231,49 1.062.30r 6,293,795
2 ,oslreti16ment 514.76 514.761
3
4
5
6
7
8
9
10
1'.|
12
13
't4
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 5,710,25i 5l{,70;t,062,30t 6,293,705
I
t
I
T
T
I
I
I
I
I
I
I
T
T
T
T
I
T
TFERC FORM NO.2r3Q (REV 12-07)Page 278
This page intentionally left blank.
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiAn Original(2) l-lA Rosubmission
Date of ReDort
(Mo, Da, Yi)
12t31t2014
YearPefloo ot Hepon
Endof 2O14lQ4
Gas Operatlng Revenues
1, Rr
2. Rr
3.0
columr
rport below natural gas operaUng reyenues for each prescrlbed account total. The amounts must be conslstent wlth the detailed data on succeedlng pages.
lvenues ln columns (b) and (c) lnclude translllon costs from upslream plpelines.
her Revenues ln columns (0 and (g) lndude reseryatlon charges received by lhe pipeline plus usage charges, less revenues reflected ln columns (b) lhrough (e), lnclude ln
s (f) and (g) revenues lor Accounls 480-495.
Line
No.
Tltle of Acount
(a)
Revenues for
Transltion
Costs and
Takeor-Pay
Amount for
CunentYear
&)
Revenues for
Transitlon
Costs and
Takeor-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Anpunt for
Cunent Year
fdl
Revenues for
GRI and ACA
Amountfor
Previous Year
(e)
1 480 Resldenllal Sales
2 481 Commerchl and lndustrial Sales
3 482 Other Sales to Publlc Authodtles
4 483 Sales for Resale
5 484 Interdepartnental Sales
6 485 lntracompany Translers
7 487 Forlelted Dlsounb
8 488 Miscelhneous SeMce Revenues
I 489.1 Revenues from Transprtatlon of Gas ol Otheng
Throryh Gatherlng Facililies
10 489.2 Revenues from Transpdaton of Gas of Olhers
Through Tnansmisslon Faclll[es
't1 489,3 Revenues from Transputallon of Gas of Othen
Through Dlstributlon Facllllles
12 489.4 Revenues frcm Storing Gas of Othem
13 490 Sales of Prod, Ext fiom Nalural Gas
14 491 Revenues from Natunal Gas Prcc. by Othem
15 492 lncidenlal Gasoline and OllSales
16 493 Rentfrom Gas Propedy
17 494 lnterdeparlmental Renls
18 495 Other Gas Revenues
19 Sublotal:
20 496 (Less) Provlslon for Rate Refunds
21 TOTAL:
T
T
I
I
t
I
T
T
I
t
I
I
T
I
I
I
T
T
IFERC FORM NO. 2 (REV 12-07)Page 300
T
I
I
t
T
t
I
I
T
I
T
I
T
I
T
T
t
T
t
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
:eport ls:
!An Original
lA Resubmission
Date of Reoorl
(Mo, Da, Yi)
1213112014
Year/Period of Roport
End of 2014/Q4
Gas Operatlng Revenues
4.
5.
6.
lf lncreases or decreases fom prevlous year are not derlved kom prevlously reprled figures, explaln any lnmnsislencies in a footnote.
On Page 108, lnclude Infomation on malorchanges during the year, new servhe, and lmprtant rate lncreases or decreases.
Report lhe revenue from kansportation services lhat are bundled wlth storage services as transportaton servlce revenue.
Line
No.
Other
Revenues
Amount for
CunontYear
m
Olher
Revenues
Arpunt tor
Prevlous Year
(s)
Tolal
Opemling
Revenues
Amounl for
Cunent Year
(h)
Total
Operating
Revonues
Amount for
Prevlous Year
(t)
Oekatherm ol
NaturalGas
Amount for
Cunenl Year
0)
Dekatherm of
Nalunal Gas
Amount for
Prevlous Year
(k)
1 162,623,055 176,301,60s 20,304,646 23,079,757
2 79,543,025 84,624,180 10,970,983 12,264,785
3
4 133,121
5
6
7 6,461,828 6,757,696
8 2,895,915 2,893,863
I
10
11
9,131,612 9,899,787 27,692,117 21,894,449
12
13
14
15
16
17
18
t9 260,655,43s 280,610,252
20
21 260.655,435 280,610,252
FERC FORM NO.2 (REV 12-071 Page 301
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn originat(2) llA Resubmission
Dale of Reoort(Mo, Da, Yi)
12t31t2014
Year/Perlod of Report
End of 2014/Q4
Revenues from Transporatlon of Gas of Others Through Gatherlng Facillties (Account 489.1)
1. Report rcvenues and Dth ol gas dellvered through galhering faclllUes by zone of recelpt (1,e. state ln whlch gas enten respondents system),
2. Revenues for penalths lncludlng penallies for unauthodzed oyerruns must be reported on page 308.
Line
No.
Rato Schedule and
Zone ofRecelpt
(a)
Revenues for
Transition
Cosls and
Take-or-Pay
Amountfor
CunentYear
(b)
Revenues for
Transacllon
Costs and
Takeor-Pay
Amouni for
Prevlous Year
(c)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
Revenues for
GRI and ACA
Anpunt for
CunentYear
(d)
'l Not applicable
2
3
4
5
6
7
8
s
t0
11
12
13
14
'15
't6
17
18
19
20
2'.1
22
23
24
25
t
t
I
t
I
I
T
I
I
I
T
I
I
I
T
T
I
I
IFERC FORM NO.2 (r2-96)Page 302
I
t
T
t
t
I
I
T
T
I
I
T
T
t
T
T
T
t
T
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) []en orisinal
(21 l-lA Resubmission
Lrata ol Keoon(Mo, Da, Yi)
1213112014
YearrPenoo o, Kepon
End of 2014/Q4
Revenues from Transporatlon of Gas of Others Through Gatherlng Facllltles (Account 489.1)
3, Other Revenues ln columns (f) and (g) lnclude reseruallon chaqes recehed by the plpellno plus usage charyes, less revenues reflecled In columns (b) through (e).
4, Delivered Dlh of gas must not be adJusled for discounting.
Line
No.
Other
Revenues
Arnuntfor
CunentYear
(fl
0lher
Revenues
Amount for
Prevlous Year
{ol
Total
Operatlng
Revenues
Amount for
Cunent Year
{h)
Tohl
Operatlng
Revenues
Amount for
Previous Year
fl)
Oekatherm of
Natural Gas
Amount for
Cunent Year
0)
Dokathem of
NaturalGas
Amountfor
Previous Year
ft)
I
2
3
4
5
6
7
I
I
10
11
12
13
't4
15
16
17
1B
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96)Page 303
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) fiRn original(2) f-'lA Resubmisslon
Date of Report(Mo, Da, Yi)
1A3112014
Year/Period of Report
End of 2014/Q4
Revenues from Transportatlon of Gas of Others Through Tranemlsslon Facllltles (Account 489.2)
1. Report revenues and Dlh of gas delivered by Zone ol Delivery by Rate Schedule, Total by Zone of Delivery and for all zones. lf respondent does not have sepanate zones, provlde
totals by nate schedule.
2, Revenues for ponalUes lncludlng ponaltles l0r unaulhodzed ovenuns must be reported on pago 308,
columns (b) through (e),
Llne
No.
Zone of Delivery,
Rate Schedule
(a)
Revenues for
Transltlon
Costs and
Takeor-Pay
Amount for
CunentYear
b)
Revenues lor
Transitlon
Gosts and
Takeor-Pay
Amount for
Prevlous Year
(c)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
Revenues for
GRI and ACA
Amounl lor
Previous Year
{e}
1 Not applicable
2
3
4
5
6
7
8
I
10
't1
't2
13
14
t5
16
17
18
19
20
21
22
23
24
25
I
T
T
I
T
I
I
I
I
I
t
I
T
T
I
t
T
T
tFERC FORM NO.2 (r2-96)Page 304
I
I
T
T
I
I
T
t
T
t
I
I
T
I
I
T
I
I
I
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) ERn Orisinat(2) llA Resubmission
uate oI HeDon(Mo, Da, Yi)
1213112A14
Yearl-enoo or Kepon
End of 2014lQ4
Revenues from Transportatlon of Gas of Others Through Transmlsslon Facilltles (Account 489.2)
4. Dellvered Dth of gas must not be adjusted for dlsountlng,
5. Each incremental rate schedule and each lndlvidually cerliflcated rate schedule must be separately reported.
6, Where transporlalion seMces are bundled with storage serulces, report total revenues but only transportation Dlh,
Line
No.
Other
Revenues
Amountfor
CunentYear
(0
Olher
Revenues
Amount for
Prevlous Year
(o)
Tolal
Opetatlng
Revenues
Amount for
CunentYear
ft)
Total
Operaling
Revenues
Amount for
Prevlous Year
fl)
Dekatherm of
Nalural Gas
Amountfor
Cunent Year
fi)
Dekalhem of
Natural Gas
Amount for
Prevlous Year
ftt
I
2
3
4
5
6
7
I
I
'10
11
12
13
14
15
16
lt
18
19
20
21
22
23
24
25
FERC FORM NO.2 ({2-s6}Page 305
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn orisinal
(21 nA Resubmission
uale ot Heoon(Mo, Da, Yi)
12t3112014
Ygar/Period of Report
End of 2014/Q4
Revenues from Storlng Gas of Others (Account489.4)
1. Reprt revenues and Dth of gas wllhdrawn from storage by Rate Schedule and ln total.
2, Revenues for penaltles lncluding penalties for unaulhorized overruns musl be reprted on page 308,
Line
No,Rale Schedule
la)
Revenues for
Transltion
Costs and
Take-or-Pay
Amount for
Cuneni Year
b)
Revenues for
Transaclion
Costs and
Takeor-Pay
Amountfor
Prevlous Year
(c)
Revenues for
GRI and ACA
Amount lor
CunentYear
{d)
Revenues for
GRI and ACA
Amountfor
Prev'rous Year
(ol
Not applicable
2
3
4
5
6
7
8
I
10
11
12
't3
'14
15
16
17
18
19
20
21
22
23
24
25
I
t
T
I
I
t
I
I
I
T
I
I
T
I
I
t
T
I
tFERC FORM NO.2 (12-96)Page 306
I
I
I
T
T
T
I
T
I
T
t
I
T
I
t
I
t
I
I
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) ffiRn orlslnat
(21 llA Resubmission
Date of ReDort(Mo, Da, Yi)
12t3112014
Year/Perlod of Report
End of 2014/Q4
Revanues from Storlng Gas of Others (Account 489.4)
4. Dth of gas withdrawn fom storage must not be adlusted fu dhcountlrq.
5. Where tnansportallon selles are bundled with stonage services, report only Dlh withdrawn from storage.
Line
No.
Olher
Revenues
Amount for
CunentYear
(0
Olher
Revenues
Amount for
Previous Year
(o)
Total
Operating
Revenues
Amount for
CurentYear
{h)
Total
Operating
Revenues
Amount for
Prevlous Year
{il
Dekalherm of
Nalural Gas
Amount for
CunentYear
fil
Dekalherm of
Natural Gas
Amounl lor
Previous Year
ft)
1
2
3
4
5
6
7
I
I
't0
11
12
13
14
15
16
17
18
't9
N
21
22
23
24
25
FERC FORM NO.2 ({2-e6)Page 307
Name of Respondent
lntermountain Gas Company (1) E(2t r
rort ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Period of Repon
Endot 2O14lQ4
Other Gas Revenues (Account 495)
Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below $250,000
in one amount and provide the number of items,
Line
No.
Description of Transaction
(a)
Amount
(ln dollars)
(b)
1 lommisslons on Sale or Distrlbullon of Gas of Olhers
2 )ompensation lor Minor or lncidental Services Provlded for Othens
3 Itoftt or Loss on Sale of Matedal and Supplies not Odlnarily Purchased for Resale
4 Sales of Stream, Water, or Eleclricity, lncludlng Sales or Tnansfers to Other Deparlments
5 \,llscellaneous Royalties
6 levenues lom Oehydmtion and Other Processirg ol Gas of Olhers except as provlded for ln lhe lnstructlons lo Account 495
7 levenues for R[ht and/or Benelits Received kom Others which are Realized Through Research, Development, and Demonstralion Ventures
B 3ains on Sotllements of lmbalance Receivables and Payables
I levenues fom Penalties eamed Punsuant to Tariff Provlsions, lncludirE PenalUes Associated wilh Cashout Setllemenls
10 levenues from Shlpper Supplied Gas
't1 )ther revenues (Speci[):
12
13 tlot Appllcable
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 0
t
t
T
I
I
I
I
I
I
I
T
I
T
I
I
t
I
I
IFERC FORM NO.2 (12-96)Page 308
I
I
T
t
T
I
I
t
I
I
T
I
T
T
t
I
t
T
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) San originat
(21 [-lA Resubmission
Date of Reoort(Mo, Da, Yl)
1213',U2014
YearlPeriod of Repor
End of 2014/Q4
Dlscounted Rate Servlces and Negotlated Rate Servlces
1, ln column b, report lhe revenues from discounled rate services,
2, ln column c, reporl lhe volumes of discounted rate servlces,
3, ln column d, reprt the revenues from negotiated rale servlces.
4, ln column e, report the volumes of negotiated rate services.
Line
No,Accounl
(a)
Dbcounled
Rate Servlces
Revenue
(b)
Discounted
Rate Serylcss
Volumes
(c)
Negotiated
Rale Servlces
Revenue
(d)
Negollaled
Rate Seryices
Volumes
(e)
1 Account 489.1 , Revenues from transportation of gas of others
through gathering facilitles.
2 Account 489.2, Revenues from transportation of gas of oihers
through transmission facilitles.
3 Account 489.4, Revenues from storing gas of others.
4 Account 495, Othergas revenues.
5
6
7 Not Applicable
8
I
10
11
12
13
14
1s
l6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
FERC FORM NO.2 (NEW 12-071 Page 313
Name ot Kesponoent
lntermountain Gas Company
This ReDort ls:(1) fiAn orislnal
(21 llA Resubmisslon
Date of Reoort(Mo, Da, Yi)
't2t31t2014
Year/Period of Report
End of 2014/Q4
Gas Operatlon and Malntenance Expenses
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemenlal Statement)0 0
4 B. Natural Gas Production
5 81. Natural Gas Production and Gatherlng
6 Operation
7 750 Operatlon Supervision and Englneerlng 0 0
8 751 Production Maps and Records 0 0
I 752 Gas Well Expenses 0 0
10 753 Field Lines Expenses 0 0
't1 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 Expenses 0 0
17 760 Rents 0 0
18 TOTAL Operation (Iotal of lines 7 lhru 171 0 0
19 Malntenance
20 761 Maintenance Supervision and Englneering 0 0
21 762 Maintenance of Structures and lmprovements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Fleld Llnes 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Field Measuring and Regulating Station Equlpment 0 0
26 767 Maintenance of Purification Equipment 0 0
27 768 Maintenance of Drilllng and Cleaning Equlpmont 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Malntenance (Total of lines 20 thru 28)0 0
30 TOTAL Natural Gas Production and Gatherlng (Total of lines 18 and 29)0 0
t
I
I
I
I
t
t
I
t
I
T
I
T
I
T
I
t
T
TFERC FORM NO.2 (12-96)Page 317
I
I
I
I
I
T
T
I
T
T
T
I
t
T
t
I
I
I
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orlginat
(2't nA Resubmission
uate oI Keoon(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
31 82. Products Extraction
32 Operatlon
33 770 Operation Supervislon and Engineerlng 0 0
u 771 Operation Labor 0 0
35 772 GasShrinkage 0 0
36 773 Fuel 0 0
37 774 Power 0 0
38 775 Materials 0 0
39 776 Operation Supplles and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extractod 0 0
42 779 Markoting Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation ln Products lnventory 0 0
45 (Less) 782 Exlracted 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 Malntenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Maintenance of Structures and lmprovements 0 0
51 786 Maintenance of Extraction and Refining Equipment 0 0
52 787 Maintenance of Pipe Lines 0 0
53 788 Maintenance of Extracted Products Storage Equipment 0 0
54 789 Maintenance of Compressor Equlpment 0 0
55 790 Malntenance of Gas Measuring and Regulating Equlpment 0 0
56 791 Maintenance of Other Equipmenl 0 0
57 TOTAL Maintenance (Total of lines 49 thru 56)0 0
58 TOTAL Products Extractlon Clotal of lines 47 and 57)0 0
FERC FORM NO.2 ({2-s6)Page 318
Namo of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fien original
(21 l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1U3112014
Year/Period of Report
End of 2014/Q4
Gas Operatlon and Malntonance ExDenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
59 C. Exploration and Development
60 Operation
61 795 Delay Rentals 0 0
a2 796 Nonproductive Well Drllling 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
a7 Operatlon
68 800 Natural Gas Well Head Purchases 0 0
6g 800.1 Natural Gas Well Head Purchases, lntracompany Transfers 0 0
70 801 Natural Gas Field Llne Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmlsslon LIne Purchases 0 0
73 804 Natural Gas City Gate Purchases 1 76,140,168 187,587,892
74 804.'l Llquefied Natural Gas Purchases 0 0
75 805 OtherGas Purchases 0 0
76 (Less) 805,1 Purchases Gas Cost AdJustmonts 5,122,808 2,522,15s
77 TOTAL Purchased Gas (Iotal of llnes 68 thru 76)1 7't ,017,360 185,065,737
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 Statlons 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 80 thru 84)0 0
I
I
T
t
I
I
T
I
I
T
I
I
T
I
T
t
I
I
IFERC FORM NO.2 (r2-e6)Page 319
t
t
t
t
I
I
T
t
I
I
t
t
T
T
I
t
t
I
T
Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) fiAn orislnal(2) llA Resubmission
Date of Report I Year/Period of Report(Mo, Da, Yi) I
12t31t2014 | End ot 2L11,!94
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
86 808.1 Gas Withdrawn from Storage-Debit 2,413,583 685,278
87 (Less) 808.2 Gas Delivered to Storage-Credit 971,613 382,537
88 809.1 Withdrawals of Liquefied Natural Gas for Processing-Dobit 0 0
89 (Less) 809.2 Dellverles 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
s2 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 (toial of lines 91 thru 93)0 0
95 813 Other Gas Supply Expenses 16,502 4,886
96 TOTAL Other Gas Supply Exp. (Iotal of lines 77,78,85,86 thru 89,94,95)172,475,832 185,373,364
97 TOTAL Production Expenses (Iotal of llnes 3, 30, 58, 65, and 96)172,475,832 185,373,364
98 2, NATURAL GAS STOMGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
t00 Operation
101 8'14 Operation Supervislon and Engineerlng 0 0
102 815 Maps and Records 0 0
103 816 Wells Expenses 0 0
t04 817 Lines Expense 0 0
105 818 Compressor Station Expenses 0 0
106 819 Compressor Statlon Fuel and Power 0 0
107 820 Measuring and Regulating Station Expenses 0 0
t08 821 Purilication Expenses 0 0
t09 822 Exploration and Development 0 0
r10 823 Gas Losses 0 0
't1 824 Other Expenses 0 0
't2 825 Storage Well Royaltles 0 0
113 826 Rents 0 0
114 TOTAL Operation Clotal of lines of 101 thru 113)0 0
FERC FORM NO.2 (12-s6)Page 320
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2t llA Resubmlssion
Date of Report
(Mo, Da, Yr)
't2t3'12014
Year/Period of Report
End of 2014/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Llne
No.
Accounl
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
't15 Malntenance
116 830 Malntenance Supervision and Engineering 0 0
117 831 Maintenance of Structures and lmprovements 0 0
118 832 Maintenance of Reservoirs and Wells 0 0
119 833 Maintenance of Llnes 0 0
120 834 Maintenance of Compressor Station Equipment 0 0
121 835 Malntenance of Measuring and Regulatlng Station Equipment 0 0
122 836 Maintenance of Purificatlon Equlpment 0 0
123 837 Maintenanee of Other Equipment 0 0
124 TOTAL Maintenance (Total of lines 'l 16 thru 123)0 0
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operatlon Supervislon and Engineerlng 752 2,803
129 841 Operation Laborand Expenses 506,495 416,581
130 842 Rents 0 0
131 842.1 Fuel 91,572 56,5't0
t32 842.2Pwter 93,223 79,970
t33 842.3 Gas Losses 0 0
134 TOTAL Oporation Ootal of lines 128 thru 133)692,042 555,864
t35 Maintenance
136 843.1 Maintenance Supervision and Engineering 0 1,948
137 843.2 Maintenance of Structures 7,816 42,807
138 843.3 Malntenance of Gas Holders 0 673
139 843.4 Maintenance of Purlficatlon Equipment 724 0
140 843.5 Malntenance of Llquefaction Equipment 50,659 124,616
141 843.6 Maintenance of Vaporizing Equipment 64,880 55,1 96
142 843.7 Maintenance of Compressor Equipment 138,794 80,683
143 843.8 Malntenance of Measuring and Regulatlng Equlpment 0 0
144 843.9 Maintenance of Other Equipment 123,731 97,720
145 TOTAL Maintenance (l"otal of lines 136 thru 144)386,604 403,643
146 TOTAL Other Storage Expenses (Total of lines 134 and 145)1,078,646 959.507
T
I
T
I
I
I
I
I
I
T
I
T
T
T
I
t
I
t
TFERC FORM NO.2 (r2-96)Page 321
I
I
T
t
I
I
I
T
I
I
t
t
I
I
T
t
T
I
I
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) fien Ortsinat(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2014
Year/Period of Report
End ot 2O14lQ4
Gas Operatlon and Malntenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervislon and Engineering 0 0
150 844.2 LNG Processing Terminal Labor and Expenses 0 0
151 844.3 Liquefaction Processing Labor and Expenses 0 0
't52 844.4 Llquefaction Transportation Labor and Expenses 0 0
153 844.5 Measuring and Regulating Labor and Expenses 0 o
154 844.6 Compressor Statlon Labor and Exponses 0 0
155 844.7 Communication System Expenses 0 0
156 844,8 System Control and Load Dispatching 0 0
157 845.1 Fuel 0 0
158 845.2 Power 0 0
159 845.3 Rents 0 0
t60 845.4 Demurrage Charges 0 0
t61 (less) 845.5 Wharfago Receipts-Credit 0 0
162 845.6 Processlng Liquefied or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0 0
164 846.2 Other Exponses 0 0
t65 TOTAL Operation (Iotal of lines 149 thru 164)0 0
166 Maintenance
167 847.1 Maintenance Supervision and Engineering 0 0
168 847.2 Maintenance of Structures and lmprovements 0 0
169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0
t70 847.4 Maintenance of LNG Transportation Equipment 0 0
17',|847.5 Maintenancs of Measuring and Regulating Equipment 0 0
172 847.6 Maintenance of Compressor Station Equlpment 0 0
173 847.7 Maintenance of Communication Equipment 0 0
t74 847.8 Maintenance of Other Equipment 0 0
't75 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 (Iotal of lines 125, 146, and 176)1,078.646 959,507
FERC FORM NO.2 (12-96)Page 322
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) filen origlnal(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Period oI Report
End of 2014/Q4
Gas Operatlon and Malntenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
178 3. TMNSMISSION EXPENSES
179 Operation
180 850 Operation Supervislon and Engineering 0 0
181 851 System Control and Load Dispatching 0 0
182 852 Communicatlon System Expenses 27,894 20,215
183 853 Compressor Station Labor and Exponses 4,685 33,084
t84 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Power for Compressor Slations 0 0
186 856 Mains Exponses 94,389 69,180
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 Operatlon (fotal of llnes 180 thru 190)126,968 122,479
192 Maintenaner
193 861 Malntenance Supervision and Engineering 0 0
194 862 Maintenance of Structures and lmprovements 0 0
195 863 Malntenanca of Malns 49,267 108,484
196 864 Malntenance of Compressor Station Equipment 0 0
t97 865 Maintenance of Measuring and Regulatlng Station Equipment 0 0
198 866 Maintenance of Communication Equipment 192,961 210,007
199 867 Maintenance of Other Equipment 0 0
200 TOTAL Malntenance (Total of llnes ,l93 thru 199)242,228 318,491
201 TOTAL Transmission Expenses (Total of lines 191 and 200)369,1 96 440,970
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 2,605,957 2,343,886
t05 871 Distribution Load Dispatching 11.667 35,265
206 872 Compressor Station Laborand Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
I
T
T
T
I
I
I
I
t
T
t
I
I
T
T
I
t
I
IFERC FORM NO.2 (r2-e6)Page 323
t
T
T
I
I
I
I
T
T
t
I
I
T
I
T
T
T
T
I
Name of Respondent
lntermountain Gas Company (1) E(2t r
ort ls:
An Original
A Resubmission
Date of ReDort(Mo, Da, Yi)
12t31t2014
Year/Period of Report
End of 2014/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
208 874 Malns and Services Expenses 2,700,686 2.653,860
209 875 Measurlng and Regulating Station Expenses-General 115,184 128,588
210 876 Measurlng and Regulating Station Expenses-lndustrial 0 0
211 877 Measurlng and Regulating Station Expenses-City Gas Check Statlon 0 0
a12 878 Meter and House Regulator Expenses ( 6s,218)( 152,374)
213 879 Customer lnstallatlons Expensos 6,404,293 6,350,144
214 880 Other Expenses 2,136,852 2,240,143
215 881 Rents 241,348 228,181
t16 TOTAL Operation (Iotal of lines 204 thru 215)"14,152,769 13.827,693
,-17 Maintenance
lt8 885 Maintenance Supervision and Englneering 198,924 196,905
219 886 Malntenance of Structures and lmprovements 0 0
220 887 Maintenance of Mains 1,199,530 '1,'154,332
22'l 888 Maintenance of Compressor Statlon Equlpment 0 0
422 889 Maintenance of Measuring and Regulating Station Equipment-General 229,044 210,852
223 890 Malntenance of Meas. and Reg. Station Equipment-lndustrial 483,243 485,739
224 891 Maintenance of Meas, and Reg. Station Equip-City Gate Check Station 0 0
225 892 Maintonance of Services 677,866 604,679
t26 893 Maintenance of Meters and House Regulators 662,412 598,186
227 894 Maintenance of Other Equipment 0 0
228 TOTAL Maintenance (fotal of lines 218lhru 227)3.451,019 3,250,693
229 TOTAL Distribution Expenses (Iolal of lines 216 and 228)17,603,788 17,078,386
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operatlon
232 901 Supervlsion 107,283 110,779
233 902 Meter Reading Expenses 562,071 582,853
234 903 Customer Records and Collection Exponses 6,967,363 6,859,033
FERC FORM NO.2 (,l2-s6)
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) $en orisinal(2\ [lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2014
Yea/PerDd ot Kepon
End of 2014/Q4
Gas Operation and Malntenanco Expenses(contlnued)
Llne
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
235 904 Uncollectible Accounts 975,065 1,129,384
236 905 Miscellaneous Customer Accounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 lhru 236)8,611,782 8,682,049
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operatlon
240 907 Supervision 0 0
t41 908 Customer Assistance Expenses 179,447 161,723
,_42 909 lnforrnational and lnstructional Expenses 0 0
143 910 Miscellaneous Customer Service and lnformational Expenses 0 0
t44 TOTAL Customer Service and lnformation Expenses (l-otal of llnes 240 thru 243)179,447 161,723
t45 7. SALES EXPENSES
146 Operation
,-47 91 1 Supervislon 0 0
248 912 Demonstratlng and Selling Expenses 1 ,055,713 984,109
249 91 3 Advertising Expenses 107,738 98,625
250 916 Miscellaneous Sales Expenses 0 0
251 TOTAL Sales Expenses (Iotal of lines 247 thru 250)1,163,451 1,082,734
t52 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Admlnlstrative and General Salaries 6,088,669 6,057,063
255 921 Office Supplies and Expenses 3,521,261 3,233,843
256 (Less) 922 Administratlve Expenses Transferred-Credit 0 0
257 923 Outslde Servlces Employed 1.08't ,639 1,268,636
258 924 Properly lnsurance 64,807 204.818
259 925 lnjuries and Damages 780,340 583,384
260 926 Employee Pensions and Benefits 724,297 729,424
261 927 Franchlse Requirements 0 0
262 928 Regulatory Gommission Expenses 637,810 593,154
263 (Less) 929 Duplicate Charges-Credit '0 0
264 930. 1 General Adverlising Expenses 188,317 141,290
265 930.2Miscellaneous General Expenses 381,28'l 521,274
266 931 Renis 61 1,137 636,794
467 TOTAL Operation (Iotal of llnes 254 thru 266)14r079,558 13,969,680
268 Maintenance
269 932 Maintenance of General Plant 0 0
270 TOTAL Administrative and General Expenses (Iotal of lines 267 and 269)14,079,558 13,969,680
27',!TOTAL Gas O&M Expenses (Total of lines 97 ,177 ,201 ,229,237 ,244,251 , and 27Ol 215,561 ,700 227,748,413
I
I
T
T
I
I
T
I
T
t
I
I
T
I
T
t
T
T
TFERC FORM NO.2 (12-96)Page 326
t
T
t
t
I
T
I
I
I
I
T
I
T
T
t
T
T
T
t
Name of Respondent
lntermountaln Gas Company
This ReDort ls:(1) []Rn oaginat(2\ llA Resubmlssion
Date of Reoort(Mo, Da, Yi)
12t3112014
Year/Perlod of Repor
End of 2014/Q4
Exchange and lmbalance Transactlone
1, Reprt below details by zone and rale schedule conceming the gas quantilies and relaled dollar amount of imbalances associated with system balancing and
no-notice service. Also, report cerlificated natural gas exchange transactions during the year, Provlde subtolals for imbalance and no-nollce quanlities for exchanges,
lf respondent does not have separate zones, provide totals by rale schedule. Mlnor exchange transactions (less than 100,000 Dth) may be grouped.
Line
No.
Zone/Rate Schedule
(a)
Gas Recelved
from Others
Amount
(b)
Gas Recelved
fomOtheE
Dth
(c)
Gas Delivered
to Olhem
Amount
(d)
Gas Delivered
to Others
Dth
(e)
I NotAppllcable
2
3
4
5
6
7
8
9
10
11
12
13
14.
15
16
17
18
19
20
21
22
23
24
25 Total 0 0 0
FERC FORM NO.2 (12-e6)Page 328
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) ffiRn origlnat
(21 l-lA Resubmisslon
Lrat€ ot Keoon
(Mo, Da, Yi)
1213112014
Year/Perlod of Reporl
End of 2014/Q4
Gas Used ln Utlllty Operatlons
1. Report belo,v delalb of credlts dudng tn year to Accounb 810, 81 1, and 812.
2. ll any natural gas was used by lhe respondent for whhh a chargo was not made to lhe appropriate operatlng expense or olher account, llst separately ln mlumn (c) the Dlh of gas
used, omlttlng entdes ln column (d),
Llne
No.
Purpose forWhlch Gas
Was Used
(a)
Account
ChaEed
b)
Natural Gas
Gas Used
Drh
(c)
Natural Gas
Amountof
Credit
(ln dollars)
(d)
Nalural Gas
Amount ol
Credlt
(in dollarc)
(d)
Natural Gas
Amountof
Credit
(ln dollans)
(d)
810 Gas Used for Comoressor Stallon Fuel - Crcdit
2 811 Gas Used for Prcduc'ts Exlmc'tion - Credit
3 Gas Shdnkage and Other Usage in Respndents
Ovn Processlno
4 Gas Shrinkage, elc. for Respondents Gas
Processed by Olherc
5 812 Gas Used fu Olher Utlllty Operatlons - Credil
(Reprt separately for each pdncipal use. Group
minor uses.)
6
7 NotAoolkxble
I
I
10
11
12
13
14
15
t6
1f
18
19
20
21
22
23
24
26 Total
I
I
I
T
I
T
I
I
T
I
t
I
T
T
T
I
T
I
IFERC FORM NO.2 (12-e6)Page 33{
t
T
I
T
I
T
I
I
I
I
t
T
T
t
t
I
I
T
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien orisinat(2) llA Resubmisslon
Date of Reoort(Mo, Da, Yi)
12t3112014
Year/Period of Report
End of 2014/Q4
Transmlsslon and Compresglon of Gas by Others (Account 858)
year, Mlno ltems (less lhan 1,0m,000) Dth may be grouped. Also, include ln column (c) amounb pald as lransition costs to an upstream plpeline.
2. ln column (a) glve name of companles, polnb of delivery and recelpt of gas. Deslgnate polnts of dellver and rectlpt so that lhey can be lden0lled readily on a map of respondents
plpelhe system,
3. Des[nate assoclaled mmpanles wlth an astetuk in column (b),
Line
No.
Name of Company and Descdpllon of Seruice Perlormed
(a)b)
Amount of
Payment
(in dollans)
(c)
Dth of Gas
Delivered
(d)
1 NotAoollcable
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Tota!
FERC FORM NO.2 (12-s6)Page 332
Name of Respondent
lntermountaln Gas Company
This ReDorl ls:(1) fiRn orisinat(2) llA Resubmlssion
Date of ReDort(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Other Gas Supply ExpEnses (Account 813)
1. Report olher gas supply expenses by descdpUve litles lhat clearly lndicate lhe nature of such expenses, Show malntonance expensos, revaluatlon of monthly encroachments
lo whlch any expenses relate. List separately ltems of $250,000 or more.
Line
No.
Desuiplion
(a)
Arpunt
(ln dollars)
(b)
1 NotAoollcable
2
3
4
5
6
7
8
I
10
11
12
13
14
15
t6
lt
18
t9
20
2l
22
23
24
26 Total
t
I
I
T
t
I
t
I
T
T
T
I
T
I
t
T
T
t
IFERC FORM NO.2 (12-e6)Page
T
I
T
T
!
t
I
I
t
I
t
I
t
T
t
I
T
t
T
Name of Respondent
lntermountain Gas Company
This Reoori ls:(1) fien originat
(21 [-lA Resubmission
Date of ReDort(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Mlscellaneous General Expenses (Account 930.2)
1, Pr
2. F(
]roup(
ovlde lhe lnformatbn requested belor on mlscellaneous generaloxpenses.
rr Olher Expenses, show the (a) purpose, (b) reciplent and (c) amount of such llems, Llst separately amounts of $250,000 oI more howevor, amounls less lhan $250,000 may be
d if lhe number of items of so grouped ls shown,
Llne
No.
Descripllon
(a)
Amount
(ln dollars)
(b)
1 lndustry association dues.185,088
2 Exoerlmental and oeneral research exoenses.
a. Gas Research lnstitute (GRl)
b. Other
3 Publishlng and distributlng lnformation and reports to stockholders, trustee, reglskar, and transfer
agent fees and expenses. and other expenses of servicing outstanding securities of the respondent
4 Other Expenses 98,809
5
o
7
I
I
10
11
12
13
14
15
't6
17
18
19
20
21
22
23
24
25 Total 283,897
FERC FORM NO.2 (12-96)Page 335
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Depreciatlon, Depletlon and Amortlzallon of Gas Plant (Accts 403, 404.1, 404.2,404,3,405) (Except Amortlzatlon of
Acqulsltlon Adlustments)
lubamunt or functional classilicatlons olher lhan those pre-pinted ln column (a). lndicate in a footnote lhe manner ln whlch mlumn (b) balances are
Section A. Summary of Depreclatlon, Depletlon, and Amortizatlon Charges
Llne
No.Functional Classlllcatlon
(a)
Deprecialion
Expense
(Account 403)
{b)
Amorlizaton
Expense for
Asset
Retirernent
Costs
(Account
403.1) (c)
Amorllzallon and
Deplellon of
Produclng Natunal
Gas Land and Land
Rights
(Account 404.1)
(d)
Amorllzaflon of
Underground Storage
Land and Land
Rlghts
(Account 404,2)
(s)
1 lntangible plant
2 Prcduclion plant, manufactured gas
3 Production and gatherlng plant nalunal gas
4 Produc{s extractbn plant
5 Underyround gas slorage plant
6 Otherstoxage phnt 542,933
7 Baso load LNG lemlnaling and processing plant
I Transmislon plant 2,084,735
I Dlstribulion phnt 1 1,245,580
10 Genenal plant 2,188,88,|
11 Common plantgas
12 TOTAL '16,062,129
I
I
I
I
T
I
I
I
I
I
T
t
T
t
T
T
T
T
TFERC FORM NO.2 (12-e6)Page 336
IT
lr
I
T
t
I
T
T
I
T
!
I
t
T
I
T
T
T
T
Name of Respondent
lntermountain Gas Company
nls KeDon ls:t) fiAn originat2) l-lA Resubmisslon
uate oI Keoon
(Mo, Da, Yi)
12131120',14
Year/Period of Reporl
End of 2014/Q4
Depreclatlon, Depletlon and Amortlzatlon of Gas Plant (Accts 409,404.1,404.2,404.3,405) (Except Amortlzatlon of
Acoulsitlon Adlustments) (contlnued)
depredallon chaqes, show ln a loolnote any revlslons made to estlmated gas reserves.
provbions and lhe plant ltems to whit$ related.
Sectlon A. Summary of Depreclatlon, Depletlon, and Amortlzatlon Charges
Line
No.
Amoillzatlon of
OtherLlmited-term
Gas Plant
(Aocount 404.3)
(n
Amorllzatlon of
Othel Gas Plant
(Account 405)
(o)
Total
(b to s)
(h)
Funclional Classlfl callon
lal
1 408,84i 408,847 lntangible plant
2 Produc{'ron plant, manufadured gas
3 Production and galhedng plant, natural gas
4 Products exlraclion plant
5 Underground gas storage plant
6 542,933 Other storage planl
7 Base load LNG terminallng and processing planl
I 2,084,735 Transmlsslon plant
I 11,245,580 Dlsfibutlon plant
10 2,188,881 Genenal plant
11 Common plant{as
12 408,847 16,470,976 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name ol Respondent
lntermountaln Gas Company
This Reoort ls:(1) ffiRn Originat(2) I-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
YearPenoo oI Kepon
End of 2014/Q4
Depreclatlon, Depletlon and Amortlzatlon of Gas Plant (Accts 403,404.1, 404.2,404.3,405) (Except Amortlzatlon of
Acoulsltion Adlustmentsl (contlnued)
4, Add rows as necessary to ompletely reprt all data. Number lhe addltlonal rows ln sequence as 2.01, 2.02, 3.01, 3,02, etc.
Sectlon B. Factors Used ln Estimatlng Depreclatlon Charges
Line
No.Functional Classiffcalion
{al
Plant Bases
(in lhousands)
ftt
Applied Deyeclallon
or Amortiza0on Rates
(petcent)
(c)
1 Producllon and Gatherinq Plant
2 Offshore ffootnote details)
3 Onshore (fooinote details)
4 Underoround Gas Stonaoe Plant (foolnote detallsl
5 Transmission Plant
6 Offshore (footnote details)
7 Onshore fiootnote details)
I General Plant (footnote detalls)
I
10
11
12
13
14
15
I
T
T
T
T
I
I
T
I
T
!
I
T
t
I
T
T
T
TFERC FORM NO.2 (12-96)Page 338
I
T
I
I
T
I
T
I
I
T
t
I
I
t
t
t
I
t
I
Name of Respondent
lntermountaln Gas Company
Thls Reoort ls:(1) []An orisinal
(21 llA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12131t2014
YeailPenoo ot Kepon
End of 2014/Q4
Partlculars Goncernlng Gertaln lncome Deductlons and lnterest Charges Accounts
Report the lnformalion specilied below, ln lhe order glven, for lhe respeclive lncome deducllon and lnterest charges accounts,
perlod of arnorlizatlon.
may be grouped by classes wilhln the above accounts.
(c) lnierest on Debl io Associated Companles (Account 430)-For each assoclated company lhal lncuned interest on debt during lhe year, lndbale lhe amount and lnterest rate
whld lntercstwas lnorred durlng lhe year,
(d) Olher lnterest Expense (Account 431) - Report detalls lncluding the amount and lnterest rate for olher interesl charges lncuned during the year.
Line
No.
llem
(a)
Amount
(b)
I 425 Mlsc Amorlization- NA
2 426.1 Chadtable Donations 211,194
3 426,2 Llfe lnsunance- NA
4 426.3 Penaltles 2,988
5 426,4 Civlc/Politlcal 72,649
6 426,5 Other Deduc$ons 4,714
7 430 lnterest on Debt to Assoc Comoanles- NA
I 431:
I Comoensaton Phn- Exec 55,251
10 Cuslomer Deposits 9,635
11 Defened Gas Cosls 2,056
12 Other lnterest 13,166
13
11
't5
16
17
18
19
20
21
22
23
24
25
26
27
8
a
30
31
32
33
34
35
FERC FORM NO.2 (12-96)Page 340
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) frAn Orisinal(2) J-lA Resubmission
Date of Reporl(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Regulatory Commlsslon Expenses (Account 928)
rr cases ln whlctr such a body was a party.
2, ln column (b) and (c), indlcate whether the expenses were assegsed by a regulatory body ot were olherulse lncuned by lhe utility.
Llne
No.
Desoiplion
(Fumlsh name of regulatory commlsslon
or body, he docket number, and a
descrlptlon of the case.)
(al
Assessed by
Regulatory
Commisslon
{bt
Expenses
ol
Utility
lcl
Total
Expemes
to Date
(dl
Defened in
Account 182,3
at Beginning
ol Year
le)
1 ldaho Public Utilties Comm - annual fee
637,810
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
t9
20
21
22
23
24
25 Total 637,810
t
T
T
I
T
I
T
I
I
T
I
I
I
T
T
T
I
t
TFERC FORM NO.2 (12-96)Page 360
I
t
T
T
t
I
T
I
I
T
I
I
T
t
T
I
l
T
t
Name of Respondent
lntermountain Gas Company
I nts HeDon ts:(1) fien originat(2\ l--lA Resubmission
Date ot ReDort(Mo, Da, Yi)
'1213'112014
Year/Period of Report
End of 2014/Q4
Regulatory Commlsslon Expenses (Account 928)
3. Show in column (k) any expenses lncuned in pfur year lhal are being arprtlzed. Llst ln column (a) the perlod ol amorllzatlon.
4. ldenllfy sepanately all annual charye adluslments (ACA).
5, Llst ln column (f), (g), and (h) expenses incuned during year which were charges cunenlly to lnmme, planl, or olher accounts.
6. Minor items (less lhan $250,0@) may be grouped.
Line
No.
Expenses
lncuned
During Year
Charged
Cunently To
Departmeni
lf,|
Expenses
lrrcuned
During Year
Charged
Cunently To
Acmunl No.
lo)
Expenses
lncuned
During Year
Charged
Cunently To
Amount
ht
Expenses
lncuned
During Year
Defened to
Account
't82,3
ilt
Amorlized
Dudng Year
Contra
Account
fll
AmortlzEd
During Year
Amount
{k)
Defened ln
Account 182.3
End of Year
fll
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
N
21
22
23
24
25
FERC FORM NO.2 ({2-96)Page 35{
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2t l-lA Resubmlsslon
uate ot t(epon
(Mo, Da, Yi)
1213112014
YearPenoo ot Kepor
End of 2014/Q4
Employee Penslons and Beneflts (Account 926)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Llne
No.
Expense
(a)
Amount
(b)
,|,enslons - delined benelit plans
2 )ensions - olher
3 )ost-relirement benelits olher than penslons (PBOP)465,782
4 )ost- employment benelit plans
5 )lher (Speclfy)
6 Safetyftralnlng Matedals 6,137
7 Vacalion 37,855
8 Workens Comp 412
I Consulllng SeMces 1,477
10 Colleoe Tultion/Booh 10,631
11 Mlsc EE benefts 202,003
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 724,297
I
I
T
I
I
I
t
T
T
T
I
I
T
I
t
I
I
t
IFERG FORM NO.2 (NEW 12-071 Page 352
I
T
I
t
T
t
T
I
I
I
t
T
I
I
T
I
I
T
T
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) flAn original
(21 llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2014
YeaflPefloo oI nepon
End of 2014/Q4
Dlstrlbution of Salarles and Wages
and Other Accounts, and enler such amounts in lhe appropriate lines and columns povlded, Sahries and wages billed to the Respndent by an afllliated ompany must be assigned to
lhe partlcular openating functlon(s) relatlng to lhe expenses,
reporling detall of other accounb, enter as many rows as necessary numbered sequenllally starling wlth 75.01, 75.02, elc.
Line
No.
Classiflcatlon
(a)
Dirccl Payroll
Dlsldbulion
(b)
Payroll Billed
by Affilated
Companles
(c)
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Total
(e)
3 Producton
4 Transmlsslon
5 Dlstributlon
6 GustomerAmunts
7 Customer Service and lnformalional
I Sales
I Admlnlslrative and General
10 TOTAL Ooeration fiolal of lines 3 lhru 9)
12 Producllon
13 Tnansmission
14 Dlskibutlon
15 Admlnlstrative and General
16 TOTAL Mainlenance fiotal of lines 12 hru 15)
't8 Production (Total of llnes 3 and I 2)
19 Transmlssion Oolal of lines 4 and 13)
20 Dlstribulion fiotal of llnes 5 and 14)
21 CustomerAccounls fllne 6)
22 Customer Service and lnformallonal (llne 7)
23 Sales (llne 8)
24 Admlnlstrative and General (Total of lines 9 and 15)
25 TOTAL OoenaUon and Maintenance ffotal ol llnes 18 lhru 24)
28 Produc'tion - Manufactured Gas
29 Producton - Natural Gas(lncluding Explorailon and Development)
30 Other Gas Suooly
31 Slonaoe. LNG Terminalino and Processlno 267,96t 267,966
32 Tnansmisslon
33 Distribution 8,723,421 8,723,421
34 Customer Accounts 4,027,704 4,027,704
35 Customer Service and lnformational
36 Sales 800,413 800,413
37 Admlnlstratlve and Genenal 4.566.98i 762,335 5,329,317
38 TOTAL Operatlon (Total of lines 28 lhru 37)18,386.48t 762,335 19,148,821
40 Production - Manufacfured Gas
41 Production - Nalural Gasflncludino Exploration and Developmenl)
42 Olher Gas Suoolv
43 Storaqe. LNG Termlnalinq and Pocesslno 53,83r 53,83!
44 Transmisslon 150,664 150,664
45 Dlslrlbulion '1.395.42(1,395,429
FERG FORM NO.2 (REVISED)Page 354
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien originat(2) nA Resubmisslon
Date of Reoort(Mo, Da, Yi)
1213',12014
Year/Period of Report
End of 2Q!!lGl4
Dlstrlbutlon of Salarles and Wages (continued)
Line
No.
Classllicatlon
{a}
Dhect Paymll
Distribution
b)
Payroll Billed
by Atlilhted
Companies
(c)
Allocallon of
Payoll Charged
forClearlng
Accounts
(d)
Total
(e)
46 Admlnistrative and General
47 TOTAL Maintenance lTolal of lines 40 thru 461 1,599,932 1,599,932
50 Productlon - Manufactured Gas (Total ol lines 28 and 40)
51 Productlon - Nalural Gas (lncludinq Expl. and Dev,)(ll, 29 and 41)
52 Othor Gas Supply (Total of llnes 30 and 42)
53 Storaoe, LNG Termlnalino and Processins flolal of ll. 3l and 43)321,805 321,805
54 Transmlsslon ffolal ol lines 32 and 44)150,664 150,664
55 Distribution (Total of lines 33 and 45)10,1 18,850 't0,118,85C
56 Customer Accounts fiolal of line 34)4,027,704 4,027,704
57 Customer Serylce and lnformational (Total of line 35)
58 Sales (Total of llne 36)800,413 800,413
59 Adminislrative and General (Tolal of llnes 37 and 46)4,566,982 762,335 5,329,31i
60 Tolal Openalion and Malntenanco (Tolal of lines 50 thru 59)19,986,418 762,33s 20,748,753
62 OpenaUon and Malntenance
63 TOTAL ALL UUlity DepL ffolal of lines 25, 60, and 62)19,986,41r 762,335 20.748J51
66 Elecldc Phnt
67 Gas Plant
68 Olher
69 TOTAL Construclion (Total of llnes 66 thru 68)
70 Plant Removal Gv Utllitv Oeoarlments)
71 Electdc Plant
72 Gas Plant
73 Olher
74 TOTAL Plant Removal (Total of lines 71 lhru 73)
75 Other Accounts (Specifo) (footnote details)
76 TOTAL OlherAccounts
77 TOTAL SALARIES AND WAGES 19,986.41[762,335 20.748,753
I
T
T
t
I
T
T
I
I
T
T
I
T
I
I
T
I
T
TFERC FORM NO.2 (REVISED)Page 355
I
T
T
I
I
I
I
I
I
I
I
I
t
T
I
t
I
T
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(t) fiAn original
(21 llA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
12t3112014
Yea/Penoo oI Kepon
End of 2014/Q4
Charges for Outslde Professlonal and Other Gonsultatlve Ssrvlcog
except lhose wh'rch shouH be repoded ln Account 426.4 Expenditures for Cerlaln Clvlc, Politlcal and Related Activl$es.
(a) Name of person or oqanEatlon rendedng serulces.
(b) Tohl chaqes lor lhe year.
2. Sum under a descrlption 'Olher', all of lhe aforemenlbned servbes amoun0ng to $250,000 or less.
3. Total under a descrlptlon "Iotal', lhe tohl ol all of tho aforemenlbned serylc€s.
4, Chaqes for oulsHe pmfessbnal and olher consullallve servlces provlded by asodated (afillated) mmpanles should be excluded from thls schedule and be reported on Page 358,
according to the lnslructlons for lhat schedule,
Line
No.
Descdptlon
(a)
Amount
(in dollan)
(b)
I Olher 31 1,704
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
1t
18
19
20
21
22
23
24
25
26
27
28
29
30
3l
32
33
34
35
FERC FORM NO.2 (REVTSED)Page
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) filRn orisinat(2t llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Transactlons wlth Asgoclated (Afflllated) Gompanles
1, Report below lhe lnformallon called for concemlng all goods or servlces recelved from or pmvlded to assoclated (aflillated) mmpanles amounting to more lhan $250,000,
2. Sum under a descdptlon "Othef, all of the aforementioned goods and serulces amountirq to $250,000 or less.
3. Total urder a descdpllon 'Total, the total of all of lhe aforemenlloned goods and seMces,
4, Where amounts billed to or recelved lrom the assoclaled (afliliated) mmpany are based on an allocallon process, explaln ln a footnote the basis of the allocallon.
Line
No.
Descrlption of lhe Good or Servlce
(a)
Name of Assoclated/Afliliated Company
(b)
Account(s)
Charged or
Credited
(c)
Amount
Charged or
Credlted
(d)
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
21 Cash Cdlectlon Cascade Natunal Gas 48518.4880.4880 120,581
22 Blll Prlnflno Cascade Natural Gas 48580.4880.4880 175,181
23
24
25
xi
27
28
n
30
31
32
33
34
35
30
37
38
39
40
I
T
t
I
I
t
I
I
I
T
t
t
I
t
I
t
I
T
TFERC FORM NO.2 (NEW 12-o7l Page 358
This page intentionally left blank.
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn origtnat
(21 l-'lA Resubmlssion
Date of Reoorl
(Mo, Da, Yi)
12131t2014
YearPenoo ol Repon
End of ?014/44
Compressor Statlons
oompressor stations, lransmlsslon oompressor statlons, dislrlbution mmpressor slatlons, and olher ompressor slalions.
lointly owned,
Llne
No.
Name of Slation and Locatlon
(a)
Numberof
Unlb at
Stalion
(b)
Certilicated
Horsepower for
Each Station
(c)
Plant Cost
(d)
1 Jerome Compressor Station
I 600 1,730,359
2
3
4
5
6
7
I
I
10
11
12
13
14
15
't6
17
18
19
20
21
22
23
24
25
I
I
T
I
I
I
t
I
t
I
I
I
t
I
T
t
I
I
IFERC FORM NO. 2 (REV r2-07)Page
I
T
I
I
T
I
T
I
T
T
I
I
T
I
T
I
I
I
I
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fien original
(21 llA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2014
Year/Perlod of Report
End of 2014/Q4
Compreseor Statlons
foolnote each unlts slze and lhe date the unit was placed ln operation.
Llne
No.
Expenses (except
depreclatlon and
taxes)
Fuel
(e)
Expenses (except
depreciation and
taxes)
Power
0
Expenses (excepl
depreclaUon and
taxes)
Other
G)
Gas for
Compressor
Fuelin Dth
(h)
Electdcity lor
Compresor
Siatlon ln
kwh
(t)
Operallonal Data
Total Compressor
Houns of Operaton
Dudng Year
0)
OperallonalData
Numberof
Compressors
Operated atTlme
of Station Peak
(k)
Date ol
Stallon
Peak
(l)
I
1,00t PE 24 1 1U28nU1
2
3
4
5
6
7
I
I
10
11
12
't3
14
15
10
17
18
19
m
21
22
23
24
25
FERC FORM NO.2 (REV 12-O7l
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) frRn orlginat
(21 l--lA Resubmisslon
Date of Reoort(Mo, Da, Yi)
12131t2014
Year/Period of Report
End of 2014/Q4
Gas Storaqe Prolects
1, Report inJections and wlthdnawals of gas for all stonage proJects used by respondent.
Line
No.
Item
(a)
Gas
Belonglng to
Respondent
(Dth)
b)
Gas
Belonglng to
Othens
(Drh)
(c)
Tolal
Amount
(Drh)
(d)
2 January 4,804 4,804
3 February 19,668 19,668
4 March
5 April 66,647 66,647
6 May 16,485 16,485
7 June 14,271 14,271
I July
s August
10 September
11 Oclober 111,856 111,856
12 November 149,313 149,313
13 December 101,327 101,327
14 TOTAL fotal of lines 2 thru 13)484,371 484,371
16 January 120,532 120,532
17 February 40,644 40,644
18 Marctr 562,089 562,089
19 Apdl 37,352 37,352
20 May 38,249 38,249
21 June 29,474 29,474
22 July 35,186 35,186
23 August 34,979 34,979
24 Seplember 3s,880 35,880
25 Octobar 39,861 39,861
26 November 49,056 49,056
27 December 108,057 108.057
28 TOTAL ffotalof llnes 16 lhru 27)1,131,359 'r,131,359
I
I
T
T
t
t
I
I
T
T
T
I
I
T
T
T
I
t
TFERC FORM NO.2 ({2-96)Page 5'12_
T
I
T
I
T
I
T
I
I
T
T
I
I
t
T
I
I
I
I
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) ffien oasinat
(21 [-lA Resubmlssion
uale ot K6Don
(Mo, Da, Yi)
12t3112014
Year/Period of Report
End of 2014/Q4
Gas Storage Proiects
1. On line 4, enter lhe tolal storage capacity cerllllcated by FERC,
2. Report total amount ln Dlh or other unit, as applicable on lines 2, 3, 4, 7. lf quanlity ls converted from Mcf lo Dlh, provlde mnvenlon factor ln a lootnote,
Line
No.
Item
(a)
Total Amount
(b)
STOMGE OPEMTIONS
1 Too orWoillno Gas End olYear 11,155,085 MMBtu
2 Cushion Gas (lncludlno Native Gas)
3 Tohl Gas in Reservok (Total of llne 1 and 2)11,155,085 MMBtU
4 Ceillficated Storaoe Caoadty
5 Numberof lniecdon - Wilhdnawal Welb
o Numbor of Observallon Wells
I Maxlmum Days' Wlthdralal from Storage 80,364 MMBtu
8 Dale ol Maxlmum Days'Withdrawal flifinu4
9 LNG Termlnal Comoanles fln Dlh)
10 NumberofTanks
11 CaDacitYof Tanl$
12 LNG Volume
13 Recelved at'Shlp Rall'
14 Transfened lo Tanks
15 Wlthdrawn from Tanks
16 'Boll Off Vaoorlzation Loss
FERC FORM NO.2 (,t2-96)Page 513_
Name ol Kespondent
lntermountain Gas Company
This Reoort ls:(1) []Rn originat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2014
Year/Period of Report
End of 2014/Q4
Transmlsslon LInes
1, Repil belo'r, by state, the total mlles of lransmlsslon llnes of each tmnsmlsslon system openated by rcspondent al end of year.
nature of respondents tille, and percent ownership lfJoinlly owned.
3, Roport ssparately any llne lhat was not operaled dudng lhe past year, Enter ln a footnote lhe details and state whether lhe book ost of such a line, or any porton thereof, has been
retired in lhe books of account, or what dlspositlon ol the llne and lls book costs are contemplated.
4. Report lhe number of miles of plpe to one declmal polnt
Line
No.
Designalion (ldentifrcalion)
of Llne or Group of Llnes
(a)(b)
Tolal Mlles
of Pipe
(c)
1 Transmisslon Lines
290.30
2 Dlgtrlbullon and servlce llnes
11,764.40
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
t
I
T
I
I
t
I
I
T
T
t
T
I
I
T
I
t
I
tFERC FORM NO.2 (12-96)Page 514
T
I
I
I
I
I
I
t
T
t
I
I
T
t
T
T
I
I
t
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) []Rn orisinal
(21 [-lA Resubmission
Dat6 of Reoort(Mo, Da, Yi)
12t3112014
Year/Period of Report
End of 2014/Q4
Transmlsslon System Peak Dellveries
permlts lnclusion of lhe peak lnlormallon requked on thls page. Add rows as necessary to report all data. Number additlonal rows 6.01, 6.02, etc.
Line
No.
Descdptlon
Dlh of Gas
Delivered lo
lnterstate Pipelines
(b)
Dlh of Gas
Deliyered to
Others
(c)
Total
(b)+(c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Dale;12131114
2 Volumes of Gas Tnansoorted
3 No-Nolice Transoorlalion
4 Olher Firm Tnansoortatlon 273,616 273,616
5 Intenupllble Tr,ansDorlatlon
6 Other Oescribe) (footnole detalls)
7 TOTAL 273,616 273,616
I Volumes of oas Wllhdrawn form Storaoe under Sloraoe Conhact
I No-Nothe Storaqe
10 Other Firm Storaoe '11,384 1 1,384
1'l lnterruptible Storage
12 Other Oescribel (foolnote details)
13 TOTAL 1 1,384 11,384
14 Olher Operational Acllvites
15 Gas Wthdrawn from Storaoe forSvstem Ooeralions
't6 Reductlon in Line Pack
17 Other (Desuibe) (foolnote details)
18 rOTAL
19 SECTION B: CONSECUTIVE THREE.DAY PEAK DELIVERIES
20 D ates: 112129 I I 4 -121 31 I 1 4
21 Volumes of Gas Transporled
22 NoNolhe Transoorlation
23 Other Firm Transooflation 879,127 879,127
24 lnlenuotible Transoortatlon
25 Other Oescribo) (footnoto detailsl
26 TOTAL 879,127 879,127
27 Volumes of Gas Withdrawn from Storaoe under Storaoe Contract
28 No-Nolico Storaoe
29 Olher Flrm Storaoe 28,748 28,748
30 lnterruptlble Storage
31 Other {Describel (fmlnote delallsl
32 TOTAL 28,748 28,748
33 Other Operational Activlties
34 Gas Withdrawn lrom Stomoe for Syslem Ooerallons
35 Reduction in Llne Pack
36 Olher (Dessibe) (foolnole delallsl
37 TOTAL
FERC FORM NO.2 (12-96)Page 518
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn Original
(2') l-lA Resubmission
Date of Reoorl(Mo, Da, Yi)
1213112014
Year/Period of Report
End of 2014/Q4
Auxlllary Peaklng Facllltles
lnstallatbns, gas l[uefactlon plants, ollgas sets, etc.
2, For mlumn (c), fu underyround storage proJects, repoil lhe deliver capacity on Febrar 1 of lhe heating season oveiapplng the yearend forwhich lhls report ls submltted,
For other facill0ss, reprt lhe raled maximum dally dellvery capacltles,
separate plant as mntemplated by general lnslrucllon 12 ol the Uniform System of Accounts.
Line
No.
Locatlon of
Facllity
{a)
Type ol
Faclllty
tb)
Maxlmum Daily
Delivery Capacity
ol Fadlity
Dth
{cl
Cost of
Facility
(in dollars)
(dl
Was Facillty
Openated on Day
of Hfihest
Transmlsslon Peak
Deliverv?
1 Nampa, ldaho Liquelied natural gas 60,000 't8,389,023
2 NW 1/4 Sec.31
3 T4n RIW.BM
4
5 Plymouth, WA Llquelied naturalgas I 13.300
b
7 Rexburg, lD Llquelied natural gas 19,200 2,036,600
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
t
I
I
I
T
I
I
t
t
I
I
t
T
I
t
T
I
I
TFERC FORM NO.2 (12-96)Page 519
t
I
t
T
t
I
T
I
I
I
t
I
t
I
I
t
t
I
I
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) []Rn orisinal(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31120',t4
Year/Period of Report
End of 2014/Q4
Gas Account - Natura! Gas
I . The puryose of thls scheduh ls lo accurnt br the quarlity ol natual gas received and deliwred by lhe respoodent
2. Natural gas means eilher natural gas unmixed or any mlxture of natural and manufactured gas.
3.,Enler in column (c) the year to date Dlh as reprted ln tha schedulos lndlcated for the items of receipls and deliveries.
4. Enier ln column (d) lhe respectivo quader's Dth as reprted ln the schedules lndlcaled for lhe llems of receipls and dellvedes,
5. lndhats ln a ,oolnots lhe quantilles of bundled sales and lrampodallon gas and speclfy the llne on whlch srch quantitles ate listed,
6, lf the nspondenl oporales tno or rrcre syslems which are rbl Inlerconnecled, submit soparate p80os fot lhls ptrpse.
were not lransprled though any lnterstate porton of the repodhg plpollne.
8. lndlcate ln a foolnots lhe specific gm purchass orponso actount(s) and related to wtrhh lh€ aggregato volurrs roported on llno No. 3 rolate.
rcporting year, and (3) conhact storago qu&lltles.
holnoles.
Llne
No.
Item
(a)
Ref. Page No, of
(FERC Form Nos,
w-Al
(b)
Tolal Amount
of Dth
Year lo Date
(c)
Curent Three
Months
Ended Amount of Dth
Quarlerly Only
01 Name of Svstem:
2 GAS RECEIVED
3 Gas Purchases (Accounts 800-805)30,864,07(
4 Gas of Olhers Received for Galherino (Account 489,1)303
5 Gas of Others Recelved for Tnansmlsslon ficcount 489.2)305 27,692,',11i
o Gas of Others Recelved for Distribution (Account 489.3)301
7 Gas of Otherc Received for Contact Stonaqe (Account 489.4)307
I Gas of Others Recolved lor Productlon/Extraclbn/Frocessing (Account 490 and 491)
I Exchanged Gas Recelved fmm Otherc (Account 806)328
10 Gas Recelved as lmbalances (Account 806)328 't06,852
't1 Recelpts of Respondents Gas Transported by Othens (Account 858)332 747,432
12 Other Gas Wlthdnawn from Storase (Explain)
13 Gas Recefued lrom Shlooem as Comoressor Slallon Fuel
14 Gas Recefued from Shlpoen as Lost and Unaccounled for
15 Other Receiots (SDeclM (foolnote details)
16 Total Receipts (Total of llnes 3 lhru 15)59,410,480
17 GAS DELIVERED
18 Gas Sales (Accounts 480-484)32,151,881
19 Deliveries of Gas Galhered lor Olhen (Acoount 489.1)303
20 Delfuedes of Gas Transoorled for Otherc (Account 489.2)305 27,692,117
21 Dellveries of Gas Dlslrlbuted lor Othem Account 489,3)301
22 Delivedes of Conlracl Sloraoe Gas (Acmunt 489,4)307
23 Gas of Othens Dellvored for Productlon/Exlraclion/Processino (Account 490 and 491 )
24 Exchange Gas Delivered to Olhers (Account 806)328
25 Gas Dellvered as lmbalances (Account 806)328
26 Delivefus of Gas to Others for Transportation (Account B58)332
27 Olher Gas Dellvered to Stonaoe Exolaln)272,031
28 Gas Used for Cornprcssor Slatlon Fuol 509
29 Other Deliveries and Gas Used for Other Ooenatlons
30 Total Deliveries (Total of lines 18 thru 29)60,1 16,029
31 GAS LOSSESAND GAS UNACCOUNTED FOR
t2 Gas Losses and Gas Unaccounted For 't48,355
33 TOTALS
34 Total Deltueries, Gas Losses & Unaccounled FoI (Total of lines 30 and 32)60,264,38{
FERC FORM NO. 2 (REV 01-11)Page 620
Name of Respondent
lntermountaln Gas Comoanv
This Report is:
(1) X An Originalel A Resubmission
Date of Report
(Mo, Da, Yr)
1213112014
Year/Period of Report
2014tQ4
T
I
T
I
I
I
I
I
T
I
I
I
t
T
t
T
I
t
T
1. Furnish five copies of a syslem map (one wlth each flled copy of this report) of the facilitieE operated by the respondent for
athering, lransportation, and sale of natural gas. New maps need not be furnished lf no lmportant change has occurred ln thelhering, lransportation, and sale of natural gas. New maps need not be furnished lf no lmportant change has occurred ln the facilitles operated
the respondent slnce the date of the maps furnished wlth a prevlous yeads annual report, lf, however, maps are not furnlshed for thls reeson,
should be made in the space below to the year's annual report with which the maps were fumished.
2. lndicate tho following lnformation on the maps:
(a) Transmlsslon linee.
(b) lncremental faclllties.
(c) Locatlon of gatherlng areas,
(d) Locatlon ofzoneg and rate areas.(e) Location ofstorage flelds.
(f) Location of natural gas fields.(g) Locatlon of compressor stations.
(h) Normal direction of gas flow (indlcated by arrows).
(l) SIze of plpe.
O Locatlon of products extraction plants, stabilization plants, puriftcatlon plants, recycling areas, etc.(k) Prlnolpal communltiEs recelving servlce through the respondents plpellne.
3. ln additlon, show on each map: graphlc scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facllltiee leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are deslred. lf necessary, however, submit larger maps lo show essential information. Fold the
to a size not larqer then this Bind the maos to the
4pi
b4
2o
==oC'
=
q
&rs
ffi
b;
aGo
Y
UI
z
o.I
=ooa
oz
I
Fz3o
=E
IUFz
=IJIFa
U'a
oJ
G
=F
z
?o
(5
=
ct
2
o
3ci<o
ETJ2uZ. ooF lU
=2 (,
EB Eo=o I
riE I I
H 3;.3-l
E?n ? IlreE I
HBH E ;li=(a = ui
EEE E H
i,ll.O E
=o
=Io
=lrlz
ul
Eut
o.
EuIu,
lrt
=
o2It-
=IElt
U'
ao
ll
I
t
I
I
I
I
T
I
T
I
I
I
I
I
I
Ir
lr
lr