2015Annual Report.pdf

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THIS FILING IS
Item 1: E An lnitial(Original) OR ! Resubmission No. _
Submission
firff '' G
Form 2 Approved
OMB No.1902-0028
(Expires 0913012017)
Form 3-Q Approved
OMB No.1902-0205
(Expires 1113012016)
FERC FINANCIAL REPORT
FERC FORM No.2= Annual Report of
Major Natural Gas Gompanies and
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16. and 18
CFR Parts 260.1 and 260.300. Failure to reporl may result in criminal fines, cfuil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commlsslon does not considor these reports to be of a confidential nature.
Exact Legal Name of Respondent (Gompany)
lntermountain Gas Company
Year/Period of Report
End of 20151Q4
I renc FoRM No.2/3e (02-04)
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QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent
lntermountain Gas Company
Year/Period of Report
End of 2015/Q4
03 Previous Name and Date of Change (lf name changed durlng year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
05 Name of Contact Person
Mark Chiles
06 Title of Contact Person
Vice President, Controller, Asst. Secy'Tr
07 Address of Contact Person (Street, City, State, Zip Code)
'555 S Cole Rd, Boise, lD 83709
08 Telephone of Contact Person, lncludlng Area Code
208-377-6124
Thls Report ls:(1) fiRn origlnal(2) f]A Resubmisslon
10 Date of Report
(Mo, Da, Yr)
12t31t2015
ANNUAL CORPORATE OFF]CER CERTIFICATION
The underslgned officer cedifies that:
I have examined this report and to the best of my knowledge, lnformation, and bellef all statements of fact contained ln thls report are correct
statements of the business affairs of the respondent and the financial statements, and other financial lnformation contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name
Mark Chiles
12 Tltle
Vlce Presldent, Gontroller, Asst. Sec/Tr
13 Slonature Nr'.@-l 14 Date SignedH 4- tt -_t-At t
Title 18, U.S.C. 1001 , makes it a crime for any person knowingly and willlngly to make to any Agency or Department of the United States any
false, tictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO.2/3Q (02.04)Pag6 1
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Originat(2) [-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112015
Yeaflrenoo or Kepor
End of 20'15/Q4
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Line
No.
Title of Schedule
(a)
Refercnc€
Page No.
(b)
Date Revised
(c)
Remarks
(d)
GENEML CORPOMTE INFORI\4ATION AND FINANCIAL STATEMENTS
'l General lnformalion 101
2 Conhol Over Respondent 102
3 Corporatlons Conlrolled by Respondent 103
4 Security Holdens and Votlng Powers 107
5 lmportant Changes Dudng the Year 108
6 Companatlve Balance Sheet 't 10-1 13
7 Slatemont of lncome for lhe Year 1',t4-116
8 Stalement of Amrmulated Comprohenslve lncome and Hedging Aclfuites 117
9 Shtement of Rehined Eamlngs for the Year 1 18-l 19
10 Statements of Cash Flows 120-121
1'l Notes to Financial Statemenb 122
BAL{NCE SHEET SUPPORTING SCHEDULES (Assels and Other Debits)
12 Summary of Utilily Plant and Accumulated Provlsions for Depreclation, Amortizallon, and Depletlon 200-20'l
13 Gas Phnt ln Service 204-209
14 Gas Prcperty and Capacity Leased from Others 212
15 Gas Property and Capaclty Leased to Others 213
16 Gas Plant Held for Future Use 214
17 Construcllon Work in Progress-Gas 216
18 Non-Traditlonal Rate Treatment Afforded New Proiecls 2',17
19 General DescripUon of ConstucUon Overhead Procedure 218
20 Accumulated Provlsion for Oepreclation of Gas Utility Plant 219
21 Gas Stored 220
22 lnveslmenb 222-223
23 lnvestnenb ln Subsidiary Companies 224-225
24 Prepayments 230
25 Extraordlnary Pmpe(y Losses 230
26 Unr€covered Plant and Regulatory Study Costs 230
27 Other Regulatory Assels 232
28 Mlscellaneous Defened Deblts 233
29 Accumulated Defened lncome Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Llabilities and Other Credib)
30 Capital Stock 250-251
31 Capltal Stocd Subscdbed, Capltal Stock Liablllty for Gonvesion, Premium on Capital Stock, and
lnstallmenls Recelved on Capital Stock 252
32 Other Paid-in Capital 253
33 Dlsount on Capihl Stock 254
34 Capital Stock Expense 254
35 Securities issued orAssumed and Securilies Refunded or Retlred Dudng the Year 255
36 Long-Tem Debt 256-257
37 Unamorllzed Oebt Expense, Premlum, and Dismunt on Long-Term Debt 258-259
FERG FORM NO_ 2 (REV 12-071 Page 2
Name or Kesponoenr
lntermountain Gas Company
Thls ReDort ls:(1) fiAn original(2) l_lA Resubmission
uate oI Keoon(Mo, Da, Yi)
1213112015
YearHenoo oI Kepor
End of 2015/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 reported
for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Lina
No.
Title of Schedule
(a)
Reference
Page No.
(b)
Date Revised
(c)
Remarks
(d)
38 Unamortized Loss and Gain on Reacquked Debt 260
39 Reconcilhlion of Reported Net lncome wilh Taxable lncome for Fedenal lncome Taxes 261
40 Taxes Accrued, Prepaid, and Chaqed During Year 262-263
41 Mlscellaneous Cunent and Accrued Liabilities 268
42 Other Defened Credits 269
43 Accumulated Defened lnmme Taxes-Other Property 274-275
44 Accumulated Defened lncome Taxes-Olher 276-277
45 Other Regulatory Liabilites 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 l/onlhly Quantity & Revenue Data by Rate Schedule 299
47 Gas Openallng Revenues 300-301
48 Revenues from TransprtaUon of Gas of Othens Through Galhering Facillties 302-303
49 Revenues from Tnansportatlon ol Gas of Olhens Through Transmission Facllitles 304-305
50 Revenues from Storage Gas of Othem 306-307
51 Other Gas Revenues 308
52 Dlscounted Rate Seruices and Negotiated Rate Servkes 313
53 Gas Openation and Maintenance Expenses 317-325
54 Exchange and lmbalance Tnansactlons 328
55 Gas Used in Utility Operations 331
56 Tnansmission and Compression of Gas by Others 332
57 Other Gas Supply Expenses 334
58 Mlscellaneous General Expenses-Gas 335
59 Depreclatlon, Depletlon, and Amortlzalion of Gas Planl 336-338
60 Parlhulars Conceming Certain lncome Deduction and lnterest Charges Accounts 340
COMMON SECTION
61 Regulatory Commission Expenses 350-351
62 Employee Pensions and Benelits (Acmunt926)352
63 0istribulion of Salaries and Wages 354-355
64 Charyes for Outside Professional and Other Consultatlve Servlces 357
65 Transactlons with Associated (Afllllatad) Companies 358
GAS PI.ANT STATISTICAL DATA
66 Compressor Stalions 508-509
67 Gas Storage Projects 512-513
68 Transmission Lines 514
69 Tnansmission System Peak Delfueries 518
70 Auxiliary Peaking Facilities 519
71 Gas Acount-l',1atural Gas 520
72 Shlpper Supplied Gas for the Cunent Quarter 521
73 System Map 522
74 Footnote Reference 551
75 Foolnote Text 552
76 Stockholde/s Repods (check appropdate box)
tr
tr
Four copies will be submitted
No annual report to stockholders is prepared
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FERC FORM NO. 2 (REV 12-07)Page 3
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Name of Respondent
lntermountain Gas Company
I nts Keoon ts:(1) filnn orisinat(2) llA Resubmisslon
uale ot Ke00n
(Mo, Da, Yi)
1213112015
Year/Perlocl of Repol
End of 2015/Q4
General lnformatlon
where any olher corporate books of account are kept, if difierent from that where the general corporate books are kept.
Mark Ghiles
Vice President, Controller, Asst. Secretary, Asst. Treasurer
incorporated, sbte that fact and give lhe type of organizalion and the date oqanized,
State of ldaho - October 12, 1950
the authority by which the recelvership or trusteeship was created, and (d) date when possession by receiver or trustee ceased,
N/A
4. State the classes of utllity and other sewices fumished by respondent during the year in each State ln which the respondent operated.
The respondent is a public utility dedicated to providing high quality service through purchase, distribution, transportation and sale of natural gas to
residential, commercial and industrial customers through out Southern ldaho.
5. Have you engaged as the prindpal accountant to audit your flnanchl statemenb an accounhnt who is not the princlpal accountant for your previous yea/s certifled flnanclal
statements?
(1) [ Yes... Enter the date when such independent accountant was initially engaged:
(2) E No
FERC FORM NO.2 ({2-96)Page
Name ot Hespondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn original
(21 [lA Resubmission
Date of Reoort
(Mo, Da, Yl)
12t3112015
Year/Period of Repo(
End of 2015/Q4
Control Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. lf control is in a holding
company organization, report in a footnote the chain of organization.
2. lf control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose ofthe 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 conlrol over the respondent. Otherwise, report a "D" for direct, an "1" for indirect, or a "J" for joint control.
Llne
No.
Company Name
(a)
Type of Control
(b)
State of
lncorporation
(c)
Percent Voting
Stock Owned
(d)
1 Prairie lntermountain Energy Holding, LLC (PIEH)D DE 100.00
2 MDU Energy Capital, LLC (MDUED)DE 100,00
3 MDU Resources Group, lnc, (MDUR)M DC
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oaFERC FORM NO.2 (12-96)Page 102
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Original(2) llA Resubmission
Llate ot Reoort
(Mo, Da, Yi)
12131120'.t5
Year/Period of Report
End of 2015/Q4
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 (delails) in a footnote.
2, lf 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 "Du for direct, an "1" for indirect, or a "J" for joint control.
DEFINITIONS
1. See the Uniform System of Accounts for a definition of control.
2, Direct control is that which is exercised without interposition of an intermediary.
3, 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
thg Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
(a)
Type of Control
(b)
Kind of Business
(c)
Percent Voting
Stock Owned
(d)
Footnote
Reference
(e)
1 NA /Vot used
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FERC FORM NO.2 (12-96)
Name oI Kosponoent
lntermountain Gas Company
I nts Heoon ls:(1) []Rn orisinat(2) llA Resubmission
uate ot Ke00n(Mo, Da, Yi)
1A3112015
YearHenoct ol Kepor
End of 2015/Q4
Securlty 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 to the end of the year, had the highest voting powers in the respondent,
and state the number of votes that each could cast on that date if a meeting were held, lf any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc,), duration of trust, and principal holders of beneficiary interests in
the trust. lf the company did not close the stock book or did not compile a list of stockholders within one year priorto 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 security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. lf any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of
the respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material
information relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
'f . Give date of the latest closing of the stock | 2. State the total number of votes cast at the latest general
book prior to end of year, and, in a footnote, state I meeting prior to the end of year for electlon of directors of lhe
the purpose of such closing: I respondent and number of such votes cast by proxy.
Total:
By Prory;
Give the date and place of
such meeting:
Line
No.
Name (Title) and Address of
Security Holder
(a)
VOTING SECURTTIES
4. Number of votes as of (date):
Total Votes
(b)
Common Stock
(c)
Preferred Stock
/d)
Other
fe)
5 TOTAL votes of all voting securides 1,5't3,06(1,513,06C
6 TOTAL number of security holders 1
7 TOTAL votes of security holdem listed below 1,513,06(1,513,06C
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FERC FORM NO.2 (12-96)Page 107
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Not significant
None
NA
Effective 1011115, revenue decreased $15.3 million due to purchased gas adjustment.
None
NA
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2015
Year/Period of Report
2015tA4
lmportant Chanqes Durinq the Quarterffear
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries, Answer each inquiry. Enter "none" or "not applicable" where applicable. lf the answer is given elsewhere in the report, refer to the
schedule in which it appears.
'1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. lf the franchise rights were acquired without the payment of consideration, state that fact,
2. Acquisition of ownership in other companies by reorganizatlon, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
3. Purchase or sale of an operating unit or system: Briefly describe the properly, and the related transactions, and cite Commission
uthorization, if any was required. Give date joumal entries called for by Uniform System of Accounts were submitted to the Commission.
4. lmportant leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
5. lmportant extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
revenues of each class of service.
natural gas company must also state major new continuing sources of gas made available to it from purchases, development, purchase
rct or olhenivise, giving location and approximate total gas volumes avallable, period of contracts, and other partles to any such
etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
rdinary commercial paper maturlng 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 articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8, State the estimated annual effect and nature of any important wage scale changes during the year,
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any ofthese persons was a party or in which any such person had a
material interest.
1'1. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, maJor secudty holders and voting powers of the respondent that may have occurred during
the reporting period.
13. ln the event that the respondent participates in a cash managemont program(s) and lts 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. 211 108.1
Name of Respondent
Intermountain Gas Company
lnls Her(1) LI_(2) T
)on ls:
lAn original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 20'15/Q4
Comparatlve Balance Sheet (Assets and Other Debits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
QuarterfYear Balance
(c)
Prior Year
End Balance
12131
(d)
1 UTILIW PLANT
2 Utility Plant (101-106, 114)200-201 599,920,846 527,999,246
3 Construction Work in Progress (107)200-201 2.872.260 30,441.648
4 TOTAL Utility Plant (Total of lines 2 and 3)200-201 602.793,106 558,440,894
5 (Less)Accum. Provision for Depr., Amort., Depl. (108, 111, 115)304,247,389 295,739,222
6 Net Utility Plant (Iotal of line 4 less 5)298,ils,717 262,701,672
7 Nuclear Fuel (120.1 thru 120.4, and 120.6)0 0
8 (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)0 0
I Nuclear Fuel (total of line 7 less 8)0 0
10 Net Utility Plant (total of lines 6 and 9)298,545,717 262,701,672
1',1 Utility Plant Adjustments (116)122 0 0
12 Gas Stored-Base Gas (117.1)220 0 0
't3 System Balancing Gas (117.2)220 0 0
14 Gas Stored in Reservoirs and Pipallnes-Noncurrent (1 '17.3)220 0 0
15 Gas Owed to System Gas (1 17.4)220 0 0
16 OTHER PROPERry AND INVESTMENTS
17 Nonutility Property (121)0 0
18 (Less) Accum. Provision for Depreciation and Amortizalion (122)0 0
19 lnvestments in Associated Companies (123)222-223 0 0
20 lnvestments in Subsidiary Companies (123.1)224-225 0 0
21 (For Cost ofAccount 123.1 See Footnote Page224, line 40)
22 Noncurrent Portion of Allowances 0 0
23 Other lnvestments (1 24)222-223 72,235 36,639
24 Sinking Funds (125)0 0
25 Deprociation Fund (126)0 0
26 Amortlzation 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 Derivative Assets - Hedges (176)0 0
30 TOTAL Other Property and lnvestments (Total ot lines 17-20,22-291 72,235 36,639
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)1,027,861 731,452
33 Special Deposits (132-134)0 0
34 Working Funds (135)1,800 2,050
35 Temporary Cash lnvestments (136)222-223 0 0
36 Notes Receivable (1a1)0 0
37 Customer Accounts Receivable ('142)8,554,002 14,184,713
38 Other Accounts Receivable ('143)80,377 92,905
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144)288,737 327,755
40 Notes Receivable from Associated Companies (145)0 0
41 Accounts Receivable from Associated Companies (146)258,696 1.735.074
42 FuelStock ('151)0 0
43 Fuel Stock Expenses Undistributed (152)0 0
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ooooFERC FORM NO. 2 (REV 06-04)Page '110
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Name of Respondent
lntermountain Gas Company
This Rer(1) Ix(2) r
rcrt ls:
lAn original
lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
12t31tzo'.t5
Year/Period of Report
End of 2015/Q4
Comparative Balance Sheet (Assets and Other Deblts)(continued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarterfr'ear Balance
(c)
Prior Year
End Balance
12131
(d)
44 Residuals (Elec) and Extracted Products (Gas) (153)o 0
45 Plant Materials and Operating Supplies (154)2,920,938 2,681,831
46 Merchandise ('155)0 0
47 Other Materials and Supplies (156)0 0
48 Nuclear Materials Held for Sale (157)0 0
49 Allowances (158.1 and 158.2)0 0
50 (Less) Noncurrent Portion of Allowances 0 0
51 Stores Expense Undistributed (163)0 0
52 Gas Stored Underground-Current (1 64.1)220 ( 45,813)1 ,890,1 85
53 Llquefied Natural Gas Stored and Held for Processing (164,2 thru 164,3)220 3,187,2',t9 3,194,715
54 Prepayments (165)230 1,143,368 534,365
55 Advances for Gas (166 thru 167)0 0
56 lnterest and Divldends Receivable (171)0 0
57 Rents Receivable (172)0 0
58 Accrued Utility Revenues (173)32,038,753 20,002,579
59 Miscellaneous Cunent and Accrued Assets (174)0 0
60 Derivative lnstrument Assets ('l 75)0 0
61 (Less) Long-Term Portion of Derivative lnstrument Assets (175)0 0
62 Derivative Instrument Assets - Hedges ('t76)0 0
63 (Less) Long-Term Portion of Derivative lnstrument Assests - Hedges (176)0 0
64 TOTAL Current and Accrued Assets (Total of lines 32 thru 63)48,878,464 44,722,114
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)220,618 286,893
67 Extraordlnary Property Losses (1 82.'t)230 0 0
68 Unrecovered Plant and Regulatory Study Costs (182,2)230 0 0
69 Other Regulatory Assets (182.3)232 't6,001,372 15,557,055
70 Preliminary Survey and lnvestigation Charges (Elechic)(l 83)0 0
71 Preliminary Survey and lnvestigation Charges (Gas)(183.1 and 183.2)0 0
72 Clearing Accounts ('l 84)0 0
73 Temporary Facilities (185)0 0
74 Miscellaneous Deferred Debits (186)233 54,130,329 1,336,454
75 Deferred Losses from Disposition of Utillty Plant (187)0 0
76 Rosearch, Development, and Demonstration Expend. (188)0 0
77 Unamortized Loss on Reacquired Debt (189)'t96,02s 268,241
78 Accumulated Defened lncome Taxes (190)234-235 16,303
''.t,24479Unrecovered Purchased Gas Costs (191)( 10,ee8,512)( 13,2s8,2071
80 TOTAL Deferred Debits (Total of lines 66 thru 79)59,566,'135 4,261,680
81 TOTAL Assets and Other Debits (Total of lines '10-15,30,64,and 80)407,062,551 311,722,105
Tffio Page 111
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Comparative Balance Sheet (Liabllltles and Other Credlts)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
QuarterfYear
Balance
Prior Year
End Balance
12t3',1
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-251 1,513,060 1 ,513,060
3 Preferred Stock lssued (204)250-251 0 0
4 Capital Stock Subscribed (202, 205)252 0 0
5 Stock Liability for Conversion (203,206)252 0 0
6 Premium on Capital Stock (207)252 32,728,211 25,704,671
7 Other Pald-ln Capital (208-211)253 183,541 183,541
8 lnstallments Received on Capital Stock (212)252 0 0
I (Less) Discount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (214)254 1,077 ,741 1,077,741
t'l Retained Earnings (21 5, 21 5.1, 216)118-119 71,4'.t3,984 75,070,461
12 Unappropriated Undlstributed Subsidiary Earnings (216.1)118-119 0 0
13 (Less) Reacquired Capital Stock (217)250-251 0 0
14 Accumulated Other Comprehensive lncome (219)117 0 0
15 TOTAL Proprietary Capital (Total of llnes 2 thru 14)104,761,055 101 ,393,992
16 LONG TERM DEBT
17 Bonds (221)256-257 65,818,184 71,090.911
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 47,900,000 21,000,000
21 Unamortlzed Premium on Long-Term Debt (225)258-259 0 0
22 (Less) Unamortized Discount on Long-Term Debt-Dr (226)258-259 0 0
23 (Less) Current Portion of Long-Term Debt 5.272,727 5,272,727
24 TOTAL Long-Term Debt (Total of lines 17 thru 23)108,445,457 86,818,184
25 OTHER NONCURRENT LIABILITIES
26 Obllgations Under Capital Leases-Noncurrcnl (227)0 0
27 Accumulated Provision for Property lnsurance (228.1)0 0
28 Accumulated Provision for lnjuries and Damages (228.2)0 0
29 Accumulated Provision for Pensions and Benefits (228.3)13,650 4,669
30 Accumulated Miscellaneous Operating Provisions (228.4)0 0
31 Accumulated Provision for Rate Refunds (229)0 0
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Name of Respondent
lntermountain Gas Company
I nls Rer(1) Ix(2) T
rort ls:
lAn original
lA Resubmission
uale oI Keoon(Mo, Da, Yi)
't2131t2015
Yeafll,enoo or Kepon
End of 2015/Q4
Comparatlve Balance Sheet (Llabilities and Other Credits)(contlnued)
Llne
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
QuarterfYear
Balance
Prior Year
End Balance
12t31
(d)
32 Long-Term Portion of Derivative lnstrument Liabilities 0 0
33 Long-Term Portion of Derivative lnstrument Llabilities - Hedges 0 0
34 Asset Retirement Obligatlons (230)6s,249,238 0
35 TOTAL Other Noncurrent Liabilities (l'otal of lines 26 thru 34)65,262,888 4,669
36 CURRENT AND ACCRUED LIABILITIES
37 Curent Portion of Long-Term Debt 5,272,727 5,272,727
38 Notes Payable (231)0 0
39 Accounts Payable (232)28,669,231 27,072,009
40 Notes Payable to Associated Companies (233)0 0
41 Accounts Payable to Associated Companies (234)1,359,386 1,237,471
42 Customer Deposits (235)590,563 1,003,879
43 Taxes Accrued (236)262-263 4,162,000 I ,332,153
44 lnterest Accrued (237)666,167 784,178
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)201,488 30,756
49 Miscellaneous Current and Accrued Liabilitles (242)268 3,417,384 3,442,079
50 Obllgations Under Capital Leases-Current (243)0 0
51 Derivative lnstrument Liabilities (244)0 0
52 (Less) Long-Term Portion of Derivative lnstrument Liabilities 0 0
53 Derivative lnstrument Liabilities - Hedges (245)0 0
54 (Less) Long-Term Porlion of Derivative lnstrument Liabilities - Hedges 0 0
55 TOTAL Cunent and Accrued Liabilities Clotal of llnes 37 thru 54)47,008,946 42,845,252
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)8,03s,657 7,768,4'19
58 Accumulated Deferred lnvestment Tax Credits (255)4,576,16'l 4,284,584
59 Deferred Gains from Disposition of Utility Plant (256)0 0
60 Other Defered Credits (253)269 11,381,075 12,034,742
61 Other Regulatory Liabilities (254)278 6,603,501 6,293,795
62 Unamortized Gain on Reacquired Debt (257)260 0 0
63 Accumulated Deferred lncome Taxes - Accolerated Amortization (281)0 0
64 Accumulated Deferred lncome Taxes - Other Property (282)63,327,538 61,460,410
65 Accumulated Deferred lncome Taxes - Other (283)( 't2,339,725)( 11,181,943)
66 TOTAL Defered Credits (Total of lines 57 thru 65)81,584,207 80,660,007
67 TOTAL Liabilities and Other Credits Ootal of lines 15,24,35,55,and 66)407,062,553 311,722,104
FERC FORM NO. 2 (REV 06-04)Page 113
Name ol Kesponoent
lntermountain Gas Company
This Reoort ls:(1) []An orisinal(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 2015/Q4
Statement of lncome
Quarterly
1. Enter in column (d) the balance for the reporling quarter and ln column (e) the balance for ths same three month poriod for the prior year.
olher uulity lunction for lhe current year quarter.
other utility function for the prior year quarler.
4. lf addluonal columns are needed place lhem ln a footnote.
Annual or Quarlerly, if appllcable
5. Do not repon fourth quarter dala ln columns (e) and (Q
6. Report arnounts for accounts 412 and 413, R€venues and Expenses from Utility Plant Leased to Others, in another utility columnin a simllar manner to a utllity department.
Spread lhe amount(s) over lines 2 thru 26 as appropriate. lnclude these amounts ln columns (c) and (d) totals.
7. Report amounts in account 4,l4, Othsr Utillty Operatlng lncome, in the same manner as accounts 412 and 413 above.
S.ReportdataforllnesS, loand'llforNatural Gascompaniesuslngaccounts404.1,404.2,404.3,407.1 and4O7.2,
9. Use page 122 for lmportant notes regarding th€ slatemeni of income for any account thereol
10. Give conclse explanatlons conceming unsettled rale proceedings where a contlngency exists such that refunds of a material amount may need to be made to the utility's
custom€rs or which may result ln materlal refund to ih6 utility wlth respect to power or gas purchases, State for each year eff€cted the gross revenues or costs to which the
respect to power or gas purchases.
1 1 Give concise explanatlons concernlng slgniricant amounls of any retnds made or recelved during the year resultlng from settlement of any rate proceeding afecting revenues
rec€ived or costs incurod for power or gas purches, and a summary of the adlustments made to balance sheet, income, and expense accounts.
12. lf any notes appearing ln lh6 report to slokhold€rs are appllcable to the Statement of lncome, such noles may be included at page 122.
1 3, Enter on gage 122 a concise explanation of only those changes ln accountlng mehods made durlng the year whlch had an effect on net lncome, including the basis of
allocations and apportionments from those used ln the precading year. Also, gfue lhe appropriale dollar effect of such changes.
'14. Explaln in a tootnoto lf the previous yea/s/quarteCs ligures are different from that reported ln prior reports.
Tllle of Account
Line (a)
No.
ReferencE
Page
Number
(b)
Tolal
Cunent Yoar to
Dato Balance
for Quartor/Year
(c)
Total
Prior Year to Data
Balance
for 0uaderffear
(d)
Cunont three
Months Ended
Quafledy 0nly
No Fourth Quarter
(e)
PriorThree
Monlhs Ended
Quarterly Only
No Fourth Quarter
0
,TILITY OPERATING INCOiIE
2 ias @ratng Revenues (400)300-301 256,t93,00t 260,655,435 0
3 )perating Expenses
4 Operation Expenses (401)317-325 207,954,121 211,481,849 0
5 Malntenance Expenses (402)317-325 4,372121 4,079,851 0
6 Deprechtion Expense (403)33&338 17,537,95r r6,06a129 0
7 Deprecialion Expenso forAsset Retirement Costs (403.1)33&338 0
8 AmorlizaUon ard Deplelion of Utility Plant (404405)33&338 1,291,17t 408,84i 0
9 Amortizatlon of Utility Plart Acu. Adiustmsnt (406)336.338 0
10 Amort of Prop, Lossss, Unrecovered Plant and Rog, Study Costs (407,1)0
1',|Amodizatjon of Conversion Expenses (407.2)0
12 Regulatory oebits ('u)7.3)0
13 (Less) Rogulatory Credits (407.4)0
14 Tues 0ther han lncoms Taxes (408.1)262-263 10,709,45r 11,003,92t 0
15 tncome Taxes-Federd (,109.1)262-263 4,020,19 ( 4,881,567)0
16 lncorna Taxes-olher (1109. 1 )262-263 ( 438,775 (149,038)U
17 Provision of Deferred lncomo TaGs (410.,l)23tF235 21,049,79r 17,351,92f 0
18 (Less) Provision for Deferred lncome Taxes-Qedlt (4'l 1.1)23+235 20,998,06 7,848,29(0
19 lnvestmenl Tar Crcdit Adiustment-Not (41 I .4)291,57 (577,8021 0
20 (Less) Gains from Disposilion of UUlity Plant (41 1.6)n
21 Losses from Dlsposilion of Utillty Plant (41 1.7)0 0
22 (Less) Gains from Dispsi[on ol Allowarces (41 1 .8)0
23 Losses from Dlsposilion of Allo,vances (41'1.9)0 0
24 Accrouon Expenss (411,.l0)0 0
25 TOTAL U0lity Operating Expenses fiotal ofllnes 4 hru 24)245,789,55',246.931,831 0
26 Net Utllity OperaUng Income (fotal of lines 2 less 25) (Cary fonrard to page t t 6,
ino 27)10,403,44r 13,723,604 0
2FORM
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Name of Respondent
lntermountain Gas Company
I nts KeDon ls:(1) fiRn originat(2) l-lA Resubmission
uale oI Reoon(Mo, Da, Yi)
12t31tzo',ts
YearHenoo or i(epon
End of 2015/Q4
Statement of lncome
Line
No.
Elec, Utillty
Current
Year to Date
(in dollars)
(s)
Elec, Utility
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Current
Year to Date
(in dollars)
(D
Gas Utility
Previous
Year to Date
(in dollars)
0)
Other Utility
Current
Year to Date
(ln dollars)
(k)
Other Utillty
Previous
Year to Date
(in dollars)
(t)
2 0 0 256,193,000 260,655,435 0 0
4 0 0 207,954,1m 211,481,849 0 0
5 0 0 4,372,129 4,079,851 0 0
6 0 0 17,537,955 '16,062,129 0 0
7 0 0 0 0 0 0
8 0 0 1,291,175 408,847 0 0I000000
10 0 0 0 0 0 0
11 0 0 0 0 0 0
12 0 0 0 0 0 0
13 0 0 0 0 0 0
14 0 0 10,709,458 11,003,926 0 0
15 0 0 4.020.191 ( 4,881,567)0 0
16 0 0 ( 438,775)149,038)0 0
17 0 0 2't,049,790 17,351,926 0 0
18 0 0 20,998,063 7.848,290 0 0
19 0 0 29',1,577 577,8021 0 0
20 0 0 0 0 0 0
z',i,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 24s,789,557 246,931,831 0 0
26 0 0 10,403,443 13,723,604 0 0
FERC FORM NO. 2 (REV 06-04)Page 115
Name of Respondent
lntermountain Gas Company
I nts Keoon Is:(1) fiAn original(2) l-lA Resubmission
uale oI Keoon(Mo, Da, Yi)
12t31t2015
Yearrenoo or Kepon
End of 2015/Q4
Statement of lncome(contlnued)
Line
No.
Title ofAccount Reference
Page
Numbor
(a) (b)
Total Tolal
Cuff€ntYoar to PriorYear to Date
Dats Balance Balance
brQuader/Yoar forQuarler/Year(c) (d)
Cunent Three
Months Ended
Quaderly Oflly
No Fourlh Quarter
(e)
Priot Three
tulonths Ended
Quaderly Only
No Fourlh Quarter
(0
27 Not Ulility Operati0g lncone (Carded forward ftom page ,l14)t0,403,441 13,723,604 0
28 )THER INCOME AND DEDUCTIONS
29 )lher lncome
30 Nonulility Operating lncome
31 Rovenuos f0rm Merchandislng, Jobbing and &ntractWork (415)0 0
32 {Less) Costs and Expense of Merchadlsing, Job & Contract Work (41 6)0 0
33 Revenues fmm Nmutility Opera$ons (417)L175.37,2,570,108 0
34 (Less) Expenses of l.lonuUllty Operalions (417.1)1,n2,53t 2,043,755 0
35 llonoperating Rental lncome (418)0 0
36 Equity ln Eamings of Suhldlary Companies (418.1)119 0 0
37 lnterest and 0ividend Income (419)37,311 2,88(0
38 Allowance for other Funds Usod During Coflslruction (419.1)233,77'.1,494,609 0
39 Miscellaneous l,lonoperaUng lncome (421)29,27 33,787 0
40 Gain on oisposition of Pmp€rty (421.1)0 0
41 TOTAL Othet lncome (Iotal of lines 31 lhru O)703,211 2,057,629 0
42 )lher lncome Deduclions
43 Loss on Disposition of Property (421.2)0 n
44 Miscellaneous Amordzation (425)0 0
45 Donations (426.1)340 m4,16,211,194 0
46 Life lnsurance (426.2)0 0
47 Penalties (426.3)2,988 0
48 Expenditures for Certain Civlc, Polllical and Related Activifes (426,4)65 26i 72,649 0
49 0th6r Deducuons (426.5)145,04 4,714 0
50 TOTAL Olher lncome Deductions (Iotal of lines 43 lhru 49)340 414,48 291,545 0
51 axes Appllc. to other lncome and Deductions
52 Taxes Olher than lncome Tares (408.2)262-263 0 0
53 lncome Taxes-Federd (409.2)262-263 126,50r 783,728 0
54 lncome Taxes.Other {409.2)tot toJ 28,881 170,413 0
55 Povision for Defened lncome Taxes (410.2)2W235 0 0
56 (Less) Provlslon for Defered lnmme Tares-Credit (411.2)23+235 0 0
57 lnvesknent Tax Credit Adjuslnrnts-Net (41 1.5)0 0
58 (Less) lnv6strn6nt Tax Credits (420)0 0
59 TOTALTaGS on olher lncoms and Deduclions ootal olllnes 52-58)155,38i 954,141 0
60 N6t Other lncomo and Deductlons (Total ofllnes 41, 50, 59)133,34 811,9(}0
61 MTEREST CHARGES
62 lntercsl on Long-T6m Debt (427)3,905,571 4,050,123 0
63 Amorilzation of Oobt Disc. and Expense (428)25&259 66,271 68,163 0
64 Amortzaton of Loss on REacquired Debt (428.1)72,211 72,216 0
65 (Less) AnulizaUon of Prcmium on Debl-Credlt (429)25&259 0 0
66 (Less) Amortlzation of Galn on Reacquired DeblCredit (429. 1 )0 0
67 lnterest on Dsbt to Assoclaled Companles (430)3fi 0 0
68 Olher lnterest Expense (431)340 158,31i 80,'108 0
69 (Less) Allowanco for Bonowed Funds Used During Construction-Credit (432)693,531 M1,158 0
70 Not lnterest Chargos fiotal of llnes 62 lhru 69)3,508,831 3,625,752 0
71 lncoms gofoB Extraordinary ltems (Total of llnes 27,60 and 70)7p27,95,10,905,795 0
72 iXTRAOROINARY ITEMS
73 Extraordinary lncome (434)0 0
74 (Less) Extraordlnary Deductions ((}5)0 0
75 Net Exkaordlnary ltems flotal ofline 73 less line 74)0 0
76 lncome Tares-Federal ald 0thel (409.3)262-263 0 0
77 Exlrmrdlnary ltems afrer Taxes (Iotd of line 75 less line 76)0 0
78 Net lncomo (Iotal oflines 71 and 77)7,021,95 10,905,795 0
2 06-04)116
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This page intentionally left blank.
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn orisinat(2) nA Resubmission
Date of ReDort(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 20151Q4
Statement of Accumulated Comorehensive lncome and Hedolno Activltles
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (D and (g) the amounts of other categories of other cash flow hedges,
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Llne
No.Item
(a)
Unreallzed Galns
and Losses on
available-for-sale
securities
(b)
Minlmum Penslon
llabllilty Adjustment
(net amount)
(c)
Forelgn Cunency
Hedges
(d)
Olher
Adjustnents
(e)
1 Balance olAccount 219 at Beglnning of Precedlng
Year
Precedlng Quaderffear to Date Reclassillcatlons
from Account 219 to Net lncome
Precedlry Quarterffearto Date Changes ln Falr
Value
Total (lines 2 and 3)
Balance ofAcmunt 219 at End ofPrecedlng
Quarterffear
Balance of Account 219 at Beginnlng of Cunent Year
Cunent Quarterffear lo Date Reclassificatlons from
Account 219 to Net lncome
Cunent Quarterffear to Date Changes in Fair Value
Tohl(llnes 7 and 8)
1 Balance of Account 219 at End of Cunent
Quarlerffear
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Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) 5]nn orisinal(2\ J-1A Resubmission
Date ol KeDon
(Mo, Da, Yi)
12t31t2015
YeaTHefloq oI Kepon
End of 2015/Q4
Statom€nt of Accumulated Comprehenslve lncomE and Hedqlnq Actlvlties(continued)
Iine
No.
Other Cash Flow Hedges
lnteresi Rate Swaps
(0
Other Cash Flow Hedges
(lnsert Gategory)
rc)
Totals for each
catEory of
Items recorded in
Account 219
(h)
Net lncome
(Canied Fonrard
from Page .l16,
Line 78)
fil
Total
Comprehensive
lncome
fl)
6
'tc
FERC FORM NO. 2 (NEW 06.02)Page'117a
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2t f-lA Resubmission
Date of Report(Mo, Da, Yi)
12t311201s
Year/Period of Report
End of 2015/Q4
Statement of Retalned Earnlngs
1. Report all changes in appropriated retained eamlngs, unappropriated retained eamings, and unappropriated undistributed subsidiary eamings for lhe year.
affected in olumn (b).
3. Slale the purpose and amount for each reseryation or appropriation of retained eamings.
4. Llst first Account 439, Adjusknents to Retained Eamings, refec{ng adlustrnenb to lhe opening balance of retained eamlngs. Follow by credit, then debit items, ln lhat order.
5. Show dlvidends for each class and series of capital stock.
Line
No.
llem
(a)
Contra Primary
Account Affected
(b)
Cunent Quarter
Yearto Date
Balance
(c)
Prevlous Quarter
Year to Dale
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
'l Balance-Beqinnino of Period 75.070,461 74,847,788
2 Changes (ldentifu by presqibed retained eamlngs accounts)
3 Adiustments to Retained Eaminos (Account 439)
4 TOTAL Credits to Retalned Eamings (Account 439) (footnote detalls)7,027,952 10,905,795
5 TOTAL Debits to Relalned Eamlnqs hccount 439) (footnote detalls)4,429 3,122
o Balance Transfened from lncome (Acct 433 less Acct 418.1)
7 Apsoprialions of Retained Eamlnqs (Account 436)
I TOTAL Appropriations of Retalned Eamings (Account 436) (footnote details)
I Dividends Declared-Prefened Stock (Account 437)
10 TOTAL Divldends Declared-Prefened Stock (Account 437) (footnote details)
11 Dividends Declared-Common Stock ficcounl 438)
12 TOTAL Dlvidends Declared-Common Stock (Account 438) (footnote details)10,680,000 10,680,000
13 Transfers from Account 216.1, Unapproorlated Undlstributed Subsidiary Earnings
14 Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 1 0, 12, and 13)71,413,984 75,070,461
15 APPROPRIATED RETAINED EARNINGS (Account 215)
t6 TOTAL Appropriated Retained Eamlngs (Accounl 215) (footnote details)
17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDEML (Account
18 TOTAL Appropriated Retalned Eamings-Amorlization Reserve, Federal (Accounl
19 TOTAL Appropriated Retained Eamings (Accounts 215, 215.1) (Total of lines
20 TOTAL Retained Eamlnqs (Accounts 215, 215.1, 210) fiolalof lines '14 and 1 71,413,984 75.070,461
21 UNAPPROPRIATED UNOISTRIBUTED SUBSIDIARY EARNINGS (Account 2,I6.1)
Report only on an Annual Basls no Quarterly
22 Balance-Beginnlng of Year (Debit or Credit)
23 Eoultv ln Eaminos for Year (Credit) {Account 418.1)
24 (Less) Dividends Recetued (Debit)
25 Other Changes (Explain)
26 Balance-End of Year
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn orisinal(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Peliod of Report
End of 2015/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 commercial paper; and (d) ldenlify
separately such items as investments, fixed assets, intangibles, etc.
(2) lnformation about noncash investing and flnancing activities must be provided in the Notes to the Financial statements. Also provide a reconcillation
between "Cash and Cash Equivalents at End of Period" wlth related amounts on the Balance Sheet.
(3) Operating Activities - Other: lnclude gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and linancing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) lnvesting Activities: lnclude at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
lnstruction 20; instead provide a reconciliation of the dollar amount of leases capitallzed with the plant cost.
Line
No.
Description (Seo lnstructions for explanation of codes)Current Year
to Date
Quarterl/ear
Previous Year
to Date
Quarter/Year(a)
1 Net Cash Flow from Opera0ng AcllvlUes
2 Net lncome (Line 78(c) on page I 16)7,027,952 10,905,795
3 Noncash Chaqes (Credlb) to lnmme:
4 Depreciation and Depletlon 18,829,'t31 16,470,976
5 Amortlzallon of (Speci$ (footnote details)
6 Defened lncome Taxes (Net)51,726 9.503,637
7 lnvestrnent Tax Credit Adiustments (Net)291,s77 ( 577,802)
8 Net (lncrease) Decrease in Recelvables ( 2,130,925)5,964,772
I Net (lncrease) Decrease in lnventory 1,897,682 ( 't26,437',)
10 Net (lncrease) Decrease in Allowances Inventory
11 Net lncrease (Decrease) ln Payables and Accrued Expenses 219,732 ( 11,9s5,740)
12 Net (lncrease) Decrease ln Olher Regulatory Assets
13 Net lncrease (Decrease) ln Other Regulatory Llabililles ( 2,23e,695)( 2,163,065)
14 (Less) Allowance for Other Funds Used During Construction 233,772 1,494,609
15 (Less) Undlslributed Eamings from Subsidiary Companies
16 Other (footnote details):
17 Net Cash Provided by (Used in) Operating Activitles
18 (Total ol Lines 2 lhru 16)23,713,408 26,527,527
19
20 Cash Flows from lnvestrnent AcWities:
21 Constuclion and Acqulsitlon of Plant (includlng land):
22 Gross Addidons to Utility Plant (less nuclear fuel)( 41,175,e7s)( 3s,225,870)
23 'Gross Addltions to Nuclear Fuel
24 Gross Additions to Common Utility Plant
25 Gross Addltions to Nonutility Plant
26 (Less) Allowance Ior Other Funds Used Dudng Construction
27 Other (footnote details):
28 Cash OuUlows for Plant (Total of llnes22hruZ7l ( 41 ,175,979)( 35,225,870)
29
30 Acqulsl0on of Other Noncunent Assets (d)
3'l Proceeds from Disposal of NoncunontAssels (d)( 152,946)( 26sJ41)
32
33 lnve$tments in and Advances to Assoc. and Subsidiary Companles
34 Contribulions and Advances from Assoc. and Subsldlary Companles
35 Dlspositon of lnveslments ln (and Advances to)
36 Associated and Subsidiary Companies
37
38 Purchase of lnvestment Securities (a)(35,597)( 19,519)
39 Proceeds from Sales of lnvestment Securities (a)
FERC FORM NO. 2 (REV 06-04)Page
Name of Rospondent
lntermountain Gas Company
This Reoori ls:(1) fiRn orisinal(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
121311201s
Year/Period of Report
End of 2015/Q4
Statement of Cash Flows (contlnued)
Line
No.
Description (See lnstructlons for explanation of codes)
(a)
Current Year
to Date
QuarterfYear
Previous Year
to Date
Quarterf/ear
40 Loans Made or Purchased
41 Colleclions on Loans
42
43 Net (lnuease) Decrease ln Recelvables
44 Net (lncrease) Decrease ln lnventory
45 Net (lncrease) Decrease in Allorvances Held for Speculation
46 Net lnuease (Decrease) in Payables and Accrued Expenses
47 Other (footnote details):
48 Net Cash Provlded by (Used in) lnvestlng Activities
49 (Total of llnes 28 thru 47)( 41,364,522)( 35,510,530)
50
51 Cash Flows from Flnancing Activilies:
52 Proceeds f om lssuance ol:
53 Long-Term Debt (b)
54 Prefened Stock
55 Common Stock 7,000,000 7,002,587
56 Other (foolnote details):
57 Net lncrease ln Short-term Debt (c)26,900,000 17,891,627
50 Other (footnote detalls):
59 Cash Provided by Outside Sources fiotal of lines 53 thru 58)33,900,000 24,894,214
60
61 Payments for Retirement of:
62 Long-Term Debt (b)( 5,272,727)( 5,272,727)
63 Prefened Stock
64 Common Stock
55 Other (footnote detalls):
56 Net Decrease in Short-Term Debt (c)
,l
68 Dlvidends on Prefened Stoc*
59 Divldends on Common Stock ( 10,680,000)( 10,680,000)
70 Net Cash Provided by (Used in) Financing Activitles
7',l (Total ol llnes 59 thru 69)17,947,273 8.94't,487
72
73 Net lncrease (Decrease) ln Cash and Cash Equivalents
74 (Total of llne 18, 49 and 71)296,1 59 ( 41,s16)
75
76 Cash and Cash Equlvalents at Beglnnlng of Period 733,502 775,018
77
78 Cash and Cash Equivalents at End of Period 1,029,661 733,s02
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1. Provide important disclosures regarding the Balance Sheet, Statement of lncome for the Year, Statement of Retained Earnings for theI vvsl vrrr:,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subJect rnatters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the lnternal
Revenue Servlce involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
amount initiated by the utility. Also, briefly explain any dividends ln arrears on cumulalive preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement bonefits other than pensions (PBOP) plans, and post-employment benefit
lans as required by instruciion no. 1 and, ln addltion, disclose for each indlvidual plan the current yea/s cash contributions. Furnlsh details on
accounting for the plans and any changes in the method of accountlng for them. lnclude details on the accounting for transitlon obligations
gains or losses, the amounts defered and the expected recovery periods, Also, disclose any current yea/s plan or trust curtailments,
transfers, or roversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.9. parent company
pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in the
financial statements for each plan for the period presented, and (2) the basis for determining the respondent's share of the total
costs.
4. Furnish details on the respondent's asset retirement obligations (ARO) as required by instructlon no. 1 and, in addition, disclose the
through rates to settle such obligations. ldentify any mechanism or account in which recovered funds are being placed (1.e. trust funds,
insurance policies, surety bonds). Furnish details on the accounting for lhe 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. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General lnstruction 17 of the Uniform System of Accounts.
8. Explain concisely any retained earnings restrictions and state the amount of retained earnlngs affected by such restrictions.
9. Disclose details on any signiflcant financlal changes durlng the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including; sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (1.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
the utllity's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to
retain such revenues or to recover amounts pald with respect to power and gas purchases.
11, Explain concisely slgnlficant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
revonues received or costs incurred for power or gas purchases, and summarize the adJuslments made to balance sheet, income, and
accounts.
12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
13. For the 3Q disclosures, respondent must provide in the notes sutficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
'l 4. For the 3Q disclosures, the disclosures shall be provided where. events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates lnherent in the preparation of the financial statements; status of long-term
contracts; capitalization including significant new bonowings or modifications of existing financing agreements; and changes resulting from
business combinations or dispositions. However were material contlngencies exist, tho disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.
NOTE 8 - EMPLOYEE BENEFIT PLANS
Pension and other postretirement benefit plans
The Company has a noncontributory defined benefit pension plan and other postretirement benefit plans for
certain eligible employees. Prior to 2074, the defined pension plan benefits and accruals were frozen. The
Company's pension assets are included in MDU's master trust. The Company uses a measurement date of
December 31 for all of its pension and postretirement benefit plans.
Effective January t,2010, eligibility to receive retiree medical benefits was modified at Cascade and
lntermountain. Current employees at Intermountain, and those hired before June 1, 1992 aI Cascade, who had
attained age 55 with 10 years of continuous service by December 31, 2010, will be provided the current retiree
FERC FORM NO.2/3.Q 1 122.1
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112015
Year/Period of Report
2015tQ4
Notes to Flnanclal Statements
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112015
Year/Period of Report
2015tQ4
Notes to Flnanclal Statements
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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 10 years of continuous service at the time they
retire. These employees will be eligible for a specified company funded Retiree Reimbursement Account.
Employees at Intermountain hired after December 31, 2009, and employees at Cascade hired after June 1,1992,
will not be eligible for retiree medical benefits.
ln 2012,the Company modified health care coverage for certain retirees. Effective January l,2)l3,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 gleater of the projected benefit obligation
or the market-related value of assets ue amor:tized on a straight-line basis over the average life expectancy of
plan participants. The market-related value of assets is determined using a five-year average of assets.
Weighted average assumptions used to determine benefit obligations at December 3l were as follows:
Pension Benefits Other Postretirement Benefits
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20t5 20t4 2015 20t4
Discount rate
Expected return on plan assets
4.030/,
6.75o/"
3.73%
7.00o/o
4.040
5.75Y"
3.t3%
6.00%
Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31
were as follows:
Pension Benefits2015 2014
Other Postretirement Benefits
20142015
Discount rate
Expected refurn on plan assets
3,730/0
7.00o/"
456%
7.00%
3,730/!,
6.00V"
4.49%
6.00%
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The expected rate of retum on pension plan assets is based on a targeted asset allocation range determined by
the funded ratio of the plan. As of December 31, 2015, 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 fixed-income securities and the expected rate of return from these asset categories. The expected rate of
return on other postretirement plan assets is based on the targeted asset allocation range of 30 percent to 40
percent equlty securities and 60 percent to 70 percent fixed-income securities and the expected rate of return
from these asset categories. The expected return on plan assets for other postretirement benefits reflects
insurance-related investment costs.
FERC FORM NO.2/3-Q 1 122.2
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--: Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
' follows:O zors 2or4
Name of Respondent
lntermountain Gas Company
This Report is:
(1)XAn OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12i3112015
Year/Period of Report
2015to,4
Notes to Flnanclal Statements
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Health care trend rate assumed for next year
Health care cost hend rate - ultimate
Year in which ultimate trend rate achieved
8.00
5.4V"
2021
6.5%
5.0%
2017
O The Company's other postretirement benefit plans include health care benefits for certain retirees. The plans
O underlying these benefits may require contributions by the retiree depending on such retiree's age and years of
a service at retirement or the date of retirement. The accounting for the health care plans anticipates future
a cost-sharing changes that are consistent with the Company's expressed intent to generally increase retiree
: contributions each year by the excess ofthe expected health care cost trend rate over six percent.o
O Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit
O price) in an orderly transaction between market participants at the measurement date. The ASC establishes a
O hierarchy for grouping assets and liabilities, based on the significance of inputs.
a The estimated fair values of the Company's pension plan assets are determined using the market approach.aa 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 determinedO using other observable inputs including pricing from outside sources. Units of this fund can be redeemed on a
O daily basis at their net asset value and have no redemption restrictions. The assets are invested in high quality,
O short-term instruments of domestic and foreign issuers. There are no unfunded commitments related to this
o luno.
O The estimated fair value of the pension plan's Level I equity securities is based on the closing price reported on
O the active market on which the individual securities are traded.
o
a The estimated fair value of the pension plan's Level I 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 orU other known sources including pricing from outside sources. Units of these funds can be redeemed on a daily
a basis at their net asset value and have no redemption restrictions. There are no unfunded commifinents related
O to these funds.
! The estimated fair value of the pension plan's Level2 corporate and municipal bonds is determined usingO other observable inputs, including benchmark yields, reported trades, brokeridealer quotes, bids, offers,
O future cash flows and other reference data.
: The estimated fair value of the pension plan's Level 1 U.S. Govemment securities is valued based on quotedIt pnces on an acuve marKet.ooo
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FERC FORM NO. Z3.Q 1 122.3
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112015
Year/Period of Report
20151Q4
Notes to Flnanclal Statements
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The estimated fair value of the pension plan's Level2 U.S. Government securities are valued mainly using
other observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, to be
announced prices, futue cash flows and other refetence data. Some of these securities are valued using pricing
from outside sources.
Though the Company believes the methods used to estimate fair value are consistent with those used by
other market participants, the use of other methods or assumptions could result in a different estimate of
fair value. For the years ended December 31,2015 and2014, there were no transfers between Levels 1 and
2.
The estimated fair values of the Company's other postretirement benefit plans' assets are determined using the
market approach.
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
known sources 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-quality, short-term
money market instruments that consist of municipal obligations. There are no unfunded commitments related to
this tund.
The estimated fair value of the other postretirement benefit plans' Level I equity securities is based on
the closing price reported on the active market on which the individual securities are traded.
The estimated fail value of the other postretirement benefit plans' Level 2 insurance contract is based on
contractual cash surtender values that are determined primarily by investments in managed separate accounts of
the insurer. These amounts approximate fair value. The managed separate accounts are valued based on other
observable inputs or corroborated market data.
Though the Company believes the methods used to estimate fair value are consistent with those used by other
market participants, the use of other methods or assumptions could result in a different estimate of fair value.
For the years ended December 31,2015 and2014, there were no transfers between Levels 1 and 2.
FERC FORM NO. Z3.Q 1 122.4
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This page lntentionally left blank.
Name oI KesPonoenl
lntermountain Gas Company
I nts KeDon ls:(1) filRn originat
(21 J-lA Resubmission
uaIE or l1epofl(Mo, Da, Yi)
1?,31n015
rearrrefloa or ]a€Pon
End of 2015/Q4
Summary of Utlllty Plant and Accumulated Provlsions for Depreclatlon, Amortlzatlon and Depletlon
-ine
No.
Item
(a)
Total Company
For the Current
QuarterfYear
1 UTILITY PI.ANT
2 ln Service
3 Plant in Service (Classified)588,335,099
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified 11,585,747
7 Experimental Plant Unclassified
I TOTAL Utility Plant (Totalof lines 3 thru 7)599,920,846
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress 2,872,260
12 Acquisition Adjustments
13 TOTAL Utility Plant (Iotal of lines I thru 12)602,793,106
14 Accumulated Provisions for Depreciatlon, Amortization, & Depletion 304,247,389
15 Net Utility Plant (l'otal of lines 13 and 14)298,545,717
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Service:
18 Depreciation 30 t ,67'1 ,755
19 Amortization and Depletion of Producing Natural Gas Land and Land Rights
20 Amo(ization of Underground Storage Land and Land Rights 2,575,634
21 Amortization of Other Utility Plant
22 TOTAL ln Service (Iotal of llnes 18 thru 21)304,247,389
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 TOTAL Leased to Others (Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Total of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amortization of Plant Acqulsition Adjustment
33 TOTAL Accum. Provisions (Should agree with line 14 above)(fotal of lines 22, 26, 30,31 , and 32)344,247,389
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Name of Respondent
lntermountain Gas Company
tnts KeDon ts:(1) fiRn originat(2) l-lA Resubmission
uate oI Keoon(Mo, Da, Yi)
12131t2015
YearHenoct or Kepon
End of 2015/Q4
Summary of Utllity Ptant and Accumulated Provisions for Depreclatlon, Amortlzatlon and Depletlon (contlnued)
Line
No.
Elechic
(c)
Gas
(d)
Other (specify)
(e)
Common
(0
3 588,335,099
4
5
6 11,585,747
7
8 s99,920,846
I
t0
11 2,872,260
12
13 602,793,'t06
14 304,247,389
15 298,545.717
18 301,671.755
21
22 304,247,389
24
25
26
28
29
30
32
33 304,247,389
FERC FORM NO.2 ({2-96)Page 201
Nam€ oI Kesponoenl
lntermountain Gas Company
tnts Keoon ts:(1) fien originat(2) llA Resubmission
uale ot Ke00n(Mo, Da, Yi)
1213112015
IearrrEfloq oI xePoft
End of 20'15/Q4
Gas Plant ln Servlce (Accounts 101,102,103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. ln addition to Account 101 , Gas Plant in Service (Classlfied), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. lnclude in column (c) and (d), as appropriate conections of additions and retirements for the current or preceding year,
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5. Classify Account 106 according to prescribed accounts, on an
estimated basis lf necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentatlve distribution of such retirements, on an estimated basis, with appropriate conha entry to
the account for accumulated depreciation provision. lnclude also in column (d) reversals of tentative distrlbutions of prior year's unclassifled retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Line
No.
Account
{a)
Balance at
Beginning of Year
/bl
Additions
(cl
INTANGIBLE PI-ANT
2 301 Oroanization 2,506
3 302 Franchises and Consents 429,487
4 303 MiscellaneouslntanoiblePlant 5.962,98'l 33,065,498
5 TOTAL lntangible Plant (Enter Total of lines 2 thru 4)6,394,974 33,065,498
6 PRODUCTION PLANT
7 Natural Gas Production and Gathering Plant
8 325.1 Producino Lands
I 325.2 Producinq Leaseholds
10 325,3 Gas Riohts
1'l 325.4 Rlqhts-of-Way
12 325.5 Other Lartd and Land Riohts
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
t5 328 Field Measuring and Regulating Station Equipment
16 329 Other Structures
17 330 Producino Gas Wells-Well Construction
t8 331 Producing Gas Wells-Well Equipment
1S 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measurinq and Reoulatinq Station Equipment
22 335 Drillins and Cleanins Equipment
23 336 PurificationEquipment
24 337 Other Eouioment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retkement Costs for Natural Gas Production and
27 TOTAL Production and Gathering Plant (Enter Total of lines 8
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights
30 341 Structures and lmorovements
31 342 Extraction and Refining Equipment
t2 343 Pipe Llnes
33 344 Extracted Products Storage Equipment
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Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) ffiRn Orisinat
(21 f-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2015
YeailPenoo ot Hepon
End of 2015/Q4
Gas Plant ln Servlce (Accounts 101, 102, 103, and '106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 'l 01 and 106 wlll avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or kansfers within utility plant accounts. lnclude also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102. ln showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showlng
subaccount classificatlon of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. lf proposed Journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of
such filinq.
Line
No.
Retirements
Id)
Adjustments
(el
Transfers
(f)
Balance at
End ofYear
(o)
2 2.506
3 429,487
4 254,000 38,774,479
5 254,000 39,206,472
I
I
10
11
12
t3
14
t5
16
17
18
19
20
21
22
23
24
25
26
27
29
30
31
32
33
FERC FORM NO.2 (12-96)Page 205
Name oI Kesponoent
lntermountain Gas Company
I nts Keoon ts:(1) fiAn original(2) l-lA Resubmission
uate oI KeDon(Mo, Da, Yi)
't2t31t2015
YearHefloo oI Kepoll
End of 2015/Q4
Gas Plant In Servlce (Accounts 101 102,103, and '106) (continued)
Line
No.
Account
(a)
Balance at
Beginning of Year
th\
Additions
/n\
34 345 CompressorEquipment
35 346 Gas Measuring and Regulating Equipment
36 347 Other Eouipment
37 348 Asset Retirement Costs for Products Extraction Plant
38 TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37)
39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
40 Manufactured Gas Production Plant (Submit Supplementary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATUML GAS STOMGEAND PROCESSING PLANT
43 Undersround Storaqe Plant
44 350.1 Land
45 350.2 Riohts-of-Way
46 351 Structures and lmorovements
47 352 Wells
48 352.'l Storaqe Leaseholds and Riqhts
49 352.2 Reservoirs
50 352.3 Non-recoverable Natural Gas
51 353 Lines
52 354 Compressor Station Equipment
53 355 Other Equipment
54 356 PurificationEquipment
55 357 Other Eouioment
56 358 Asset Retirement Costs for Underground Storage Plant
57 TOTAL Underoround Storaoe Plant (Enter Total of lines 44 thru
58 Other Storage Plant
59 360 Land and Land Riohts 292,588
]U 361 Structures and lmprovements 4,209.258 211,186
,t 362 Gas Holders 3,706,269
i2 363 PurilicationEquipment 4,320,089 167,666
33 363.1 Liquefaction Equipment 2,605,771 572,405
54 363.2 Vaoorizino Eouioment 2,036,601 ( 1s4)
i5 363.3 Compressor Equipment 2,075,662 169,072
1b 363.4 Measurino and Reoulatino Eouioment 113,399 381,643
)l 363.5 Other Equioment 1,094,077 4,856
68 363.6 Asset Retirement Costs for Other Storaqe Plant
69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)20,453,714 1,506,694
70 Base Load Liquefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Rights
72 364.2 Structures and lmprovements
73 364.3 LNG Processing Terminal Equipment
74 364.4 LNG Transportation Equipment
75 364.5 Measurins and Resulatinq Equipment
76 364.6 Comoressor Station Eouipment
77 364.7 Communications Equipment
78 364.8 Other Eouioment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn originat(2\ nA Resubmission
uate ol Keoon(Mo, Da, Yi)
12t3112015
YeaflHenoo ot Kepon
End of 2015/Q4
Gas Plant ln Servlce (Accounts 101, 102,103, and 106) (contlnued)
Line
No.
Retirements
(d)
AdJustments
(e)
Transfers
(fl
Balance at
End ofYear
(o)
34
35
36
37
38
39
40
41
44
45
46
47
48
49
50
51
52
53
54
55
56
57
59 292,588
60 32,796 7,761 4,395,409
61 7,7611 3,698,508
,2 75,000 ( 335,100)4,077,655
63 1,973,7241 1,204.452
64 ( 1,e76,234\60,233
65 35,000 5,388,862 7,598,596
66 ( 4,871)490,171
67 1,098,933)
i8
69 142,796 21,817,612
71
t2
73
74
75
76
77
78
79
80
FERC FORM NO.2 (12-96)Page 207
Name oI Kesponoenl
lntermountain Gas Company
I nts ]{eDon ts:(1) ffiAn Original(2) l-lA Resubmission
UATE OI KEDON
(Mo, Da, Yi)
12t31t2015
roarrrefloq or l(eport
End of 2015/Q4
Gas Plant ln Servlce (Accounts 101 102,103, and 106) (contlnued)
Line
No.
Account
/a)
Balance at
Beginning of Year
tbl
Additions
1c)
81 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57,20,453,714 1,506,694
82 TMNSMISSION PI.AN
83 365.1 Land and Land Riohts 773,903
84 365.2 Rights-of-Way
85 366 Structures and lmprovements 77,152
86 367 Mains 69,613.856
87 368 Comoressor Station Eouioment 1,730,359
88 369 Measuring and Regulating Station Equipment
89 37O Communlcation Eouloment 714,440
90 371 Other Equipment
91 372 Asset Retirement Costs for Transmission Plant
92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)72,909,710
93 DISTRIBUTION PTANT
94 374 Land and Land Rights 436,338 195,724
95 375 Structures and lmorovements 18,864
96 376 Mains 152,370,982 9,650,558
97 377 Comoressor Station Eouioment
98 378 Measuring and Regulating Station Equlpment-General 8.1 19.431 1,765,279
99 379 Measurinq and Requlatinq Station Equipment-Citv Gate
t00 380 Services 140.889,825 5,828,829
t01 381 Meters 44,373,480 6,602,081
102 382 Meter lnstallations 12,597,554 2,'185,855
t03 383 House Reoulators 5,885,394 256,934
104 384 House Regulator lnstallations 6.513,623 333,031
t05 385 lndustrial Measurinq and Requlatinq Station Equioment 10,338,794 510,598
106 386 Other Prooertv on Customers' Premises
107 387 Other Equipment
t08 388 Asset Retirement Costs for Distribution Plant
t09 TOTAL Distribution Plant (Enter Total of lines 94 thru 108)381,544,285 27,328,889
10 GENERAL PI-ANT
111 389 Land and Land Rights 2,355,579 653,1 92
12 390 Structures and lmprovements 16,662,132 3,143.494
113 391 Office Furniture and Equipment 10,667,903 1,280,681
14 392 Transportation Equipment 7,772,697 1.725.786
11s 393 Stores Eouipment 8,043
16 394 Tools, Shop, and Garage Equipment 3,910,949 470,054
17 395 LaboratorvEouioment
18 396 Power Operated Equipment 't,005,325 872,160
19 397 CommunicationEouioment 4,312,782 311,810
20 398 MiscellaneousEquipment I,153
21 Subtotal (Enter Total of lines 111 thru 120)46,696,563 8,457,177
22 399 Other Tangible Property
23 399.1 Asset Retirement Costs for General Plant
24 TOTAL General Plant (Enter Total of lines 121, 122 and 123)46,696,563 8.457,177
25 TOTAL (Accounts 101 and 106)527,999,246 70,358,258
26 Gas Plant Purchased (See lnstruction 8)
27 (Less) Gas Plant Sold (See lnstruction 8)
28 Exoerimental Gas Plant Unclassified
129 TOTAL Gas Plant ln Service (Enter Total of lines '125 thru 128)527,999,246 70,358,258
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Name of Respondent
lntermountain Gas Company
lnts KeDon ls:(1) [lRn original(2) [-lA Resubmission
uate oI Keoon(Mo, Da, Yi)
1213112015
YeaflPenoo ot t(epon
End of 2015/Q4
Gas Plant in Servlce (Accounts 101 102,103, and 106) (contlnued)
Line
No.
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
1o)
81 142,796 21,817,612
83 773,903
84
85 77,152
86 1,025,272 68,588,584
87 1,730,359
88
89 714,440
90
91
92 1,025,272 71,884,438
94 632,062
95 18,864
96 553,580 69,412 161,s37,372
97
98 95,099 9,789,611
99
r00 379,504 ( 69,412)146,269,738
r01 8,914,001 42,061.560
t02 1,5't8,206 13,265,203
t03 1,414 6,140,914
04 3,290 6,843,364
05 44,599 10.804,793
06
07
08
09 1 1,509,693 397,363,481
11 17,500 2,991.271
12 405,86'l 19,399,765
13 1,780,627 1 10,'t67,956
14 84',|,443 8,657,040
15 3,636 4,407
16 98,662 40,475 4,322,816
17
18 530,190 ( 40,475)1,306,820
19 33,932 1 4,590,661
20 1,153
2',1 3,713,004 51,440,736
t22
23
t24 3,713,004 5'1,440,736
125 16,644.765 581,712,739
126
127
t28
129 16.644,765 581.712,739
FERC FORM NO.2 (12-96)Page 209
Name ot Kesponoenl
lntermountain Gas Company
lnls Heoon ls:(1) fiRn orisinat(2\ l--lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Repoi
End of 2015/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 the initial term of the lease exceeds $500,000, describe in column
(c), if applicable: the property or capacity leased. Designate associated companies with an asterisk in column (b).
Line
No.
Name of Lessor
(a)(b)
Description of Lease
(c)
Lease Payments for
Current Year
(d)
1 NotApplhable
2
3
4
5
6
7
8
9
10
t1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
u
35
36
37
38
39
40
41
42
43
44
l5 Total
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Name of Responclent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat
(21 llA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Repor
End of 2015/Q4
Gas Property and Capaclty Leased to Others
1.
des<
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 Appllcable
2
3
4
5
6
7
I
I
10
't'l
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
t6 Total
FERC FORM NO.2 (12-96)Page 213
Name of Respondent
lntermountain Gas Company
tnts Heoon Is:(1) fiRn orlsinat(2) [lA Resubmlssion
uate ot KeDo]l(Mo, Da, Yi)
1A3112015
YearF,enoo ot Kepor
End of 2015/Q4
Gas Plant Held for Future Use (Account 105)
1 . Report separately each property held for future use at end of the year having an origlnal cost of $1,000,000 or more. Group other
items of property held for future use,
2. For properly 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 transfened to Account 105.
Line
No.
Description and Location
of Property
(a)
Date Odginally lnduded
in this Account
(b)
Date Expected to be Used
ln Utility Serulce
(c)
Balance at
End of Year
(d)
1 NotAppllcable
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
4'.!
42
43
44
05 Total
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) ffiRn originat(2) llA Resubmlssion
Date of Report
(Mo, Da, Yi)
1213112015
Year/Period of Repor
End of 2015/Q4
Constructlon Work ln Progress-Gas (Account 107)
1,
2.
and
3.
Report below descriptions and balances at end of year of projects in process of construclion (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.
Line
No.
Description of Project
(a)
Construction Work ln
Progress-Gas
(Account 107)
(b)
Estimated Additlonal
Cost of Project
(c)
I Distribution Plant 134,266 474,174
2 General Plant 1,191,503 240,527
3 lntaogible Plant CIS & GIS Systems 1,058,663 334,229
4
5 LNG 487,828 123,933
6
7
I
I
10
11
12
13
14
15
16
17
18
't9
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 2,872,260 ',,172,8A3
FERC FORM NO.2 (12-s6)Page 216
Name ol KesPondent
lntermountain Gas Company
lnts Heoon ls:(1) fien origtnat
(2') l-lA Resubmission
Date of Reoorl
(Mo, Da, Yi)
12t31t2015
YeailPefloo ol Repon
End of 2015/Q4
Non-Tradltlonal Rate Treatment Afforded New Prolects
trealment.
2. ln column b, list the CP Docket Numberwhere lhe Commlsslon aulhorlzed the tacllity.
3, ln column c, indicate the type of rate treatment approved by ihe Commislon (e.9, lncremental, at rlsk)
4. ln mlumn d, list the amount ln Account 101, Gas Plant in Service, assoclated with lhe facility.
5, ln column e, list the amount in Account 108, Accumulated Provision for Depreclaton of Gas Utllity Plant, assoclated with the facility.
Line
No,
Name of Facllity
(a)
CP
Docket No.
(b)
Type of
Rate
Treatment
(c)
Gas Plant
in Servlce
(d)
1 NotApplicable
2
3
4
5
6
7
8
s
10
11
12
13
14
't5
't6
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Total 0
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Name of Respondent
lntermountain Gas Company
I nts KeDon ts:(1) fiRn orislnat(2) l-lA Resubmission
uate oI Keoon(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 20't5lQ4
Non-Tradltlonal Rate Treatment Afforded New ProJects (contlnued)
Accumulated Defened lncome Taxes - Other Property; Account 283, Accumulated Defened lncome Taxes - Olher, assoclated with the faciliiy.
7. ln olumn g, report lhe tolal amount included ln he gas opeftrlions expense accounts during lhe year related to the faclllty (Account 401, Operatlon Expenso).
8. ln column h, report lhe total amount included in lhe gas maintenance expense accounts during the year related to lhe facility.
9. ln column i, report lhe amount of depreciation expense accrued on the faclllty during lhe year.
10. ln column j, llsl any olher expenses(lncludlrq taxes) allocated to lhe facility.
1 1. ln column h rcport lhe lncremenhl revenues assodated wilh the facility.
12, ldentify lhe volumes received and used for any lncremental proiect that has a separate fuel nale for lhat pmlect.
13. Povide lhe total amounb for each olumn.
Line
No.
Accumulated
Depreciation
(e)
Acctmulated
Defened
lncome
Taxes
0
Operaling
Expense
(s)
Malntenance
Expense
(h)
Depreclation
Expense
(i)
Olher
Expenses
(lncludlng
taxes)
CI
lncremental
Revenues
(k)
1
2
3
4
5
6
7
8
I
10
1'l
12
13
14
15
16
17
18
19
20
2l
22
23
24
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 Company
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2015
Year/Period of Report
2015/Q4
General Descrlptlon of Gonstructlon Overhead Procedure
INTERTIOI,JNTAIN CAS COIVIPANY
ALLOIYANCE FOR FUNDS USED DANNG CONSTNACTION . AFUDC
GEI\IERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDI,'RE. PAGE 218
FY-15 TORIvI 2
This includes the net cost ofbonorved funds used for construction purposes and a reasonable
rate on o&er funds rvhen so used, not to exceed the allorvance computed in accordance with the
formula prescribed in paragraph (a) below. No AFUDC charges shall be included in these accounts
upon expendifures for construction projects rvhich have been abandoned.
(a) The formula and elements for the computation of the AFUDC shall b€:
As = s(s^M) + [{d(D(D+P+c))) * (l-(s^M)}]
at = tl -(SAil)l I [{p(P(DfP+c))) + (c(c(DrP+c)))]
IF THE FORMULA PRODUCES A NEGATWE RESIJLT TI{EN USE PRIME RATE
As - Gross allowance for bonorved funds used during construction rate
At - Allorvance for other firnds used during construction rate
S - Average short-term debt
s - Short-term debt interest nte
D - Long-term debt
d - Long-term debt interest rote
P - prefened stock
p - preferred stock cost rate
C - common equity
c - common equity cost rate
W - Average balance in construction in progtess
(b) The rates shall be determined annually. The balances for long-term debt, prefened stock and
common equity shall be the actual book balances as ofthe end ofthe prior year. The cost rates for
long-term debt and prefened stock shall bc the rveighted averoge cost determined in the manner
indicated in #154.63 of the Commission's Regulations under the Natural Gas Act. The cost rate for
common equity shall be the rate granted common equity in the last rate proceeding before the IPUC.
lfsuch cost rate is not available, the average rate actually eamed during the preceeding three yean
shall be used. The short-term debt balances and related cost and Oe average balance for
construction work in progress shall be estimated for the cunent year with appropriate adjustnents
as actual data becomes available.
# I 54.63 states that the \yeighted average cost per long-term debt and preferred stock shall be the
yield to maturity based on interest rates per loan and net loans outstanding and dividend rates per
issue and net issues outstanding, respectively.
DEBT AND PREFERRED BALANCES AND MTES
Common, debt and preferred balances used are from December 2014. The long-term debt rate is ttre
yield to maturity rate reflected in Case INT-G-93-2. Common equity costs reflect the level approved in
rates by the IPUC in Case 122.
As=
At=
Total=
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D=
d=
P=
C:
w=
201S Actulls
Compounded
2015Actuals Seml-Annually
2.21o/o
-0.19%
2.O2%
2015 Actunls
22,506,438.35
2.21o/o
7l ,090,91 I .00
4.95%
$0
0.00%
101,393,992
14.85%
$22,025,882
2.20o/o
0.00%
2.20%
rch construction
for determinino
1. For each construction overhead explain: (a) the nature and extent of work, etc,, the overhead charges are intended to cover, (b) the general
e for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to
types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is dlrectly or
assigned.
2. Show below the computatlon of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant
lnstructlons 3 (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borrowed funds is used, $how the appropriate tax effect adjustment to the computations below in a manner that
clearly indicates the amount of reduction in the gross rate for tax effects.
FERC FORM NO.2 ,t 218.1
Name of Respondent
lntermountain Gas Companv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2015
Year/Period of Report
201510,4
General Descrlptlon of Gonstruction Overhead Procedure
LONG.TERM DEBT INTEREST E)(PENSE RATE
premium/gain and discounUloss as ofDeccmber 31,2014.
7.26% Senior Debentures, due September 2018
4.08% Senior Debentures, due October 2025
4.33% Senior Debentures, due October 2028
Debt Premium/Gain
Debt Discount/Loss
LT Debt Balance
12t3u20t4
21,090,91I
25,000,000
25.000.000
71,090,91I
LT Itrterest
Prolected 2015
1,419,550
1,020,000
1.082.s00
3,522,050
71,090,911 3,522,050
4.95Vo
AVERAGE SHORT.TER,M DEBT
The computation ofthe sho(-term debt component is detailed belorv. Projected average short-term debt is the average daily balance ofthe outstanding credit line per the
2015 PIan. The average short-term debt rate is the projected average interest expense divided by the average projected short+erm debt.
BEGINNING ENDING AVERAGE
SHORT.TER}ISHORT.TER}T SEORT.TER}I CO}IPENSAT. MONTSLY
IVIONTII DEBT DEBT DEBT BALANCE DAYS TOTAL
TOTAL CO}I}I
INTEREST CO}I}IIT. INTEREST
D(PENSE FEE EXPENSE
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JANUARY 2I.OOO.OOO
FEBRUARY 1E,500p00
ilIARCIIAPRIL 3,5OO,OOO
IT,IAYJUNE 7,800,000JtiLY 15,900,000AUGUST 23250,000
SE,PTE}IBER 25,650,000
ocToBER 39,450,000
NOyEMBER 48,500,000
DECE}IBER 51.OOO.@O
18,500,000 19,750,000- 9,250,000
3,500,000 1,750,000- 1,750,000
7,800,000 3,900,000
15,900,000 11,850,00023,250,000 t9,575,000
26,650p00 24,950,000
39,450,000 33,050,000
48,500,000 43,975,000
51,000,000 49,7s0,000
47,e00,000__lluQ-000_
269,000,000
3t 612,250,00028 259,000,000
31 54,250,00030 52,500,00031 120,900,000
30 355,500,00031 606,825,00031 773,450,00030 991,500,000
31 1,363,225,000
30 1,492,s00,0003l 1.532,950,000
47,439
20,618
10,315
10,569
26,917
29,193
37,394
s0,3t 8
53,701
63,387
76,718
9,4?9__J9Jo3_
37,960
11,t39
836
1,090
t7,438
19,714
27,915
40,839
44,222
53,908
67,239
61,224
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
AVERAGE WORK-IN-PROGRESS
The computation ofthe average rvork-in-progress is detailed belorv. Average rvork-in-progess is the
average of CWIP total per the 2015 Plan.
ttEM AMOT]NT
t2ltUt4
otRvls
02t28n5
03t31ns
04t30n5
0sl3llts
06t30ns
o7t3ln5
08/31/ls
09t30ns
toRUt5
lLl30trs
t2l3Uts
TOTAI,
AVERAGECWIP
I 30,441,6482 30,595,E393 31,798,0834 30,327,1s65 31,593,6736 32,246,1467 32,6604428 33,462,8029 9,392,944l0 9,392,944
I I 6,780,83512 4,771,69713 2,8?2,260
286,336,469
WE 22,025,E82
FERC FORM NO. 2 1 218.2
Name ot Hespondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinal(2) llA Resubmission
Date of ReDort(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
General Descrlptlon of Constructlon Overhead Procedure (contlnued)
}OMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION MTES
1. For llne (5), mlumn (d) below, entef the rate granted in lhe last rate proceeding, lf not avallable, use lhe avenage rate eamed during tho preceding 3 years.
2. ldentiff, ln a footnote, the specilic entity used as lhe source for lhe capital structure frgures,
3. lndicate, in a foolnote, if the reported tale ol retum is one lhal has been approved ln a rate case, black-box settlement rato, or an actual three-year avenage fiate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line
No.
Titlo
(a)
Amount
(b)
Capitalizalion
Raton (percent)
(c)
Cost Rate
Percentage
(d)
(1) Avenaqe Short-Term Debt S u,506,438
P) Short-Tem lnterest s 2.21
(3) Lono-Term Debt o tl.090.911 d 4.95
(4) Prefened Stock P p
(5) Common Equity c 101,393,992 c 14.85
(6) Total0apitalizaUon
f) Averaqe Construction Work ln Proorcss Balance W 22,025,882
2, Gross Rate for Borrowed Funds s(SM/) + d(D(D+P+C)) (1-(SA DI 2.21
3. Rate for Other Funds I1-(S/W)l [p(P/(D+P+C)) + c(C(D+P+C))l
4. Weighted Average Rate Actually Used for the Year:
a, Rate for Borrowed Funds -
b. Rate for Other Funds -
3.3B
0.98
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o218aFERC FORM NO.2 (REV 12-071 Page
o
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn orisinat(2) llA Resubmission
uate ol Keoon(Mo, Da, Yi)
1213112015
YearF,enod ol ftepor
End of 2015/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 plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Accouni 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 slgnificant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. 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 to 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
(e)
1 Balance Beginning of Year 294,441,970 294,441,976
3 (403) Depreciaton Expense 17,537,955 17,537,955
4 (403,1) Depreciation Expense for Asset Retirement Costs
5 (4,l3) Expense ofGas Planl Leased to Othen
6 Tnansportation Expenses - Clearing 725,10i 725,103
7 Other Clearing Acoounts
8 Other Clearing (Specify) (foolnote detalls):
I
10 TOTAL Deprec. Prov. for Year (Tohl of llnes 3 thru 8)'t8,263,ost 18,263,058
12 Book Cost of Plant Retlred ( 15,365,4e3 ( 15,365,493
13 CostofRemoval ( 956,E64 956,864
14 Salvage (Credlt)( 818,482 818,482
15 TOTAL Net Chrgs for Plant Ret fiotal of lines 12 thru 14)( 15,503,8751 ( '15,503,875
16 Other Debit or Credit ltems (Describe) (foolnote details):
17
18 Book Cost of A$et Rellrement Costs
19 Balance End of Year (Total ol llnes 1,10,'15,16 and 18)297,m1,15f]297,201,1s1
SecTIon B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Produclions-Manufac{ured Gas
22 Producton and Galhedng-Natural Gas
23 Products Exfactlon-Natural Gas
24 Undergound Gas Stonage
25 0ther Storage Plant 11,097,389 1 1,097,38(
26 Base Load LNG Termlnallng and Processing Plant
27 Transmlssion 40,479,540 40,479,54(
28 Disfibution 229,938,065 229,938,06!
29 General 20,412,53t 20,412,s3t
30 TOTAL fiotal of lines 21 thru 29)301,927,53(301,927,53(
FERC FORM NO. 2 ({2-s6)Page 219
Name of Respondent
lntermountain Gas Company
This R€oort ls:(1) finn originat(2) llA Resubmission
uate oI Keoon(Mo, Da, Yi)
12t31t2015
Year/Period of Report
End of 20'15/Q4
Gas Stored (Accounts 117.1, 117.2, 1'17.3, 1 17.4, 164.1, 164.2, and't 64.3)
1. lf during the year adJustments were made to the stored gas lnventory reporied in columns (O), (0, G), and (h) (such as to correct cumulative inaccuracles
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adlustment, and account charged or credited.
2. Report ln column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (i.e., fixed asset method or lnventory method).
.ln
N(
Description
(a)
(Account
117.1)
(b)
(Account
117.2)
(c)
Noncurrent
(Account
117.3t
(d)
(Account
117.4t
(e)
Current
(Account
1 64.1 )
(f)
LNG
(Account
164.2t
(s)
LNG
(Account
164.3)
(h)
Total
(i)
lalanco at Beginning ot 1,890,18 3,'t94,7r 5,081,9q
2 ias Dellvered to Storage L247,N 2,241,501
3 ias Wilhdrarn ftom 2,25499 2,254,99i
4 )ther Debits and Credits ( 1,935,99t ( t,935,998
5 ldarce at End ofYear ( 45,81i 3,187,21 3,'t4r,40(
6 )th ( 308,13'914,79 606,68r
I \mount P€r Dlh 0.t1x 3.481 5.176i
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FERC FORM NO. 2 (REV 04-04)Page 220
This page intentionally left blank.
Name ot Kesponoent
lntermountain Gas Company
lnts Heoon ls:(1) ffinn ortginat(2) llA Resubmission
uate ot Reoon
(Mo, Da, Yi)
1213112015
YeailPeflod ot Hepon
End of 2015/Q4
lnvestments (Account 123,124, and 136)
1. ReportbelowinvestrnenlsinAccounbl23,lnveslmenlslnAssociatedCompanles,l24,Otherlnvestrnents,and136,TemporaryCashlnvestrenls.
2. Provide a subheadlng for each account and list thereunder the information called for:
Temporary Cash lnvestments, also may be grouped by classes.
subject to cunent repayment ln Account 145 and 146. Wth respecl to each advance, show whether the advance ls a note or open account
Line
No,
Descripdon ol lnvestment
(a)
t
(b)
Book Cost at Beglnning ol Year
(lf book mst h dlfferenl from
cost to respndent, give cost to
respndent ln a footnote and
explaln difference)
(c)
Purchases or
Addiflons
During lhe Year
(d)
1 Temp Cash
2 SISP lnvestmenls 36,639 35,596
3
4
5
6
7
8
I
10
tl
12
13
14
15
16
17
18
19
n
21
n
23
24
25
26
27
28
29
30
31
32
33
34
35
JO
37
38
39
40
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FERC FORM NO.2 (12-96)Page 222
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Name of Respondent
lntermountain Gas Company
lhls Heoort ls:(1) finn Originat
(2') nA Resubmission
uate ol HeDon(Mo, Da, Yi)
1213112015
YearPenoo ol Hepon
End of 2015/Q4
lnvestments (Account 123,124, and 136) (contlnued)
3, Oesignale with an astedsk in mlumn (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose ol the pledge,
4. lf Commlsslon approval was required lor any advance made or security aquked, designate such fact in a footnote and cite Commisslon, date of aulhorizaUon, and case or docket
5. Report ln column (h) lnterest and dividend revenues from investments lncluding such revenues from securities dispsed of during lhe year.
6. ln column (i) report for each lnveslment disposed of during lhe year lhe gain or loss represented by the dlference belween cost ol the lnvestnent (or the olher amount at whlch
canied in lhe books of account il dlfferenl from ms$ and the selling price lhereof, not lncludlng any dlvldend or inlerest adlustment lncludible in column (h).
Line
No.
Sales or Other
Dispsitlons
During Year
(e)
PrincipalAmount or
No, of Shar$ at
End ofYear
(0
Book Cost at End ofYear
(lf book cost is dlfierent from coet
to respondent give mst to
respondent ln a footnoie and
explain dlfference)
(s)
Revenues for
Year
(h)
Galn or Loss from
lnvestment
Dlspsed of
(i)
1
2 72,235
3
4
5
6
7
8
I
t0
11
12
13
l4
15
't6
17
18
19
20
21
22
23
24
25
26
27
28
a
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-e6)Page 223
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien orisinat(2) l-lA Resubmission
uafe oI Keoon(Mo, Da, Yi)
1213',U2015
Year/Perlod of Report
End of 2015/Q4
lnvestments ln Subsidiary Companles (Account 123.1)
1. Repod below inveslmenb in Account 123.1, lnvestmenls in Subsidiary Companies.
2, Provide a subheading for each company and llst lhereunder the informalion called for below. Sub{otal by company and glye a total in columns (e), (0, (g) and (h).
(a) lnvestment in Securitles-List and describe each security owned. For bonds glve also principal amounl date of lsue, maturity, and lnterest rate.
to each advance show whether lhe advance ls a note or open acrounl Llst each note givlng dale of issuance, maturity date, and specifying whether note ls a renewal,
3, Repodseparatelytheequitylnundistrlbutedsubsldiaryeamingssinceacqulsitlon. Thetolalincolumn(e)shouldequallheamountenteredforAccount4lS,l,
Line
No.
Descdption of lnveslmenl
(a)
Date
Aquhed
(b)
Date of
Matuntty
(c)
Amount of
lnveslment at
Beglnnlng of Year
(d)
I Not Applicable
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 TOTAL Cost of Account 123.1 $TOTAL
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn original(2) llA Resubmission
uate ot KeDon(Mo, Da, Yi)
1213112015
YeailHenoo or Kepon
End of 2015/Q4
nvestments ln Subsldiary Gompanles (Account 123.1) (continued)
4, Designate in a fmtnote, any securities, notes, or accounts that were pledged, and state lhe name of pledgee and purpose of the pledge.
5. lf Commlssion approval was required for any advance made or security aquhed, designate such lact in a footnote and give name of Commission, date of authorizaUon, and case or
docket number.
6. Reporl in column (f) interest and dividend revenues hom inveslrnenb, including such revenues from securi$es disposed of during lhe year.
caried in the books of account lf different from cos$, and the selling pdce lhereot not lncludlng lnterest adJustments includlble in column (f).
8. Repod on Line 40, olumn (a) lhe total ost of Account 123.,l,
Line
No.
Equity ln Subsidlary
Eamings lorYear
(e)
Revenues forYear
(D
Amount of lnvestment
at End olYear
(g)
Gain or Loss from
lnvestmont
Disposed of
(h)
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
't8
19
2A
2t
22
23
24
25
26
2t
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 226
Name of Respondent
lntermountain Gas Company
I nts KeDon ts:(1) fiRn originat(2) l-lA Resubmission
uale oI Keoon(Mo, Da, Yi)
't2t31t201s
YearrPerrco ot Hepon
End of 2015/Q4
Prepayments (Acct 165), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plantand Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 165)
1. Report below the particulars (details) on each prepayment.
Line
No.
Nature of Paymenl
(a)
Balance al End
ofYear
(ln dollars)
6l
1 Preoald lnsurance '160,431
2 Prepaid Rents
3 Preoaid Taxes
4 Prepald lnterest
5 Miscellaneous Preoavments 982,937
6 TOTAL 1,143,368
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn original(2) [lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
1?/31D015
YeailPenod ot Repon
End of 2015/Q4
Prepayments (Acct 165), Extraordinary Property Losseg (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(contlnued)
EXTRAORDTNARY PROPERTY LOSS ES (ACCOU NT 182.11
Llne
No.
Oescriplion of Extraodlnary Loss finclude the
date of loss, he dale of Commlsslon
aulhorizatlon to use Account'182.1 and pedod of
amodizatbn (mo, yr, to mo, yr)lAdd rows as
necessary to ropoil all data.
(a)
Balance at
Beginning
ofYear
(b)
Total
Amount
of Loss
(c)
Loses
Reognized
During Year
(d)
Wdtten ofl
Duing Year
Account
Charged
(e)
Written off
During Year
Amount
0
Balance at
End ofYear
ts)
7
8
I
10
11
12
13
14
15 Total
FERC FORM NO.2 (12-e6)Page 230b
Name of Respondent
lntermountain Gas Company (1) [(2) r
)DOn ls:
flnn originat
lA Resubmission
uate ot KeDon(Mo, Da, Yi)
12t31t2015
YeaffHenoo oI Kepon
End of 2015/Q4
Prepayments (Acct 165), Extraordlnary Property Losses (Acct 182,1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
(contlnued)
UNRECOVERED PLANT AND REGULATORY STUDY GOSTS (ACCOUNT 182.21
Iine
No.
Descriplion of Unrecovered Plant and Regulatory
Study Costs finclude in the descriptlon of costs,
the dale of Commlsslon aulhorizatlon to use
Account'182,2 and period of amortization (mo,
yr, to mo, yfll Add rows as necessary to reporl
all data. Number rows in sequence beginning
with lie next rour number affer lhe last row
number used for exlraordinary poperty losses.
(a)
Balance at
Beginning
of Year
(b)
Total
Amount
of Charges
(c)
Costs
Recognlzed
During Year
(d)
Written off
During Year
Account
Charged
(e)
Written off
0uring Year
Amount
(f)
Balance at
End of Year
(s)
16
17
18
19
20
21
22
23
24
25
26 Total
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SRn originat(2) l-lA Resubmission
Date of Reoorl(Mo, Da, Yi)
1213112015
Year/Period of Repor
End of 2015/Q4
Other Regulatory Assets (Account 182.3)
1. Report below ihe details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amorlized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Repil separalely any 'Defered Regulatory Commission Expenses' lhat are also reprted on pages 35G351, Regulatory Commission Expenses.
5. Provide in a foolnote, for each line item, the regulatory citation where aulhorizatlon for the regulatory asset has been granted (e.9. Commission Order, slate
commission order, court decision),
Line
No.
DescripUon and Purpose of
Other Regulatory Assets
(a)
Balancs al
Beginning
Cunent
Ouarterffear
(b)
Oebits
(c)
Written off During
Quarterffear
Account
Charged
(d)
Wdlten off
During Pedod
Amount Remvered
(e)
Written off
Dudng Period
Amount Deemed
Unrecoverable
(D
Balance at End of
Current
Quarterffear
(s)
1 Defened Post Relirement 6,141,93{557,94(5,583,981
2 Defened Regulatory Tax Assel 9,415,11:1,002,261 10,417,381
3
4
5
6
7
8
I
10
11
12
't3
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
t0 Total 15,557,05r 1,002,28 5578{r r6,001,37i
FERC FORM NO. 2/3Q (REV {2-07)Page 232
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2) llA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Repor
End of 2015/Q4
Mlscellaneous Deferred Deblts (Account 186)
'1, Report below the details called for conceming miscellaneous deferred debits,
2. For any deferred debit being amortized, show period of amortization in mlumn (a).
3, Minor items (less than $250,000) may be grouped by classes,
Line
No.
Descriplion of Mlscellaneous
Defened Debits
(a)
Balance at
Beginning
ofYear
(b)
Debits
(c)
Credib
Account
Chaqed
(d)
Credits
Amount
(e)
Balance at
End ofYear
(0
1 lntercompany . CP Regulatory Asset ,l,336,451 1,003,124 2,339,578
2 Easements 23,245 23,248
3 Post Retirement Overfunding
4 Regulatory Asset- ARO 5'1,767,503 51,767,503
5
6
7
I
I
10
11
't2
13
14
15
16
't7
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 1,336,454 52,793,875 54,130,329
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ooFERC FORM NO.2 (12-96)Page 233
This page intentionally left blank.
Name ot Hesponoent
lntermountain Gas Company
This ReDort ls: I Date of ReDort(1) fiRn orisinat | (Mo' Da' Yi)
(2) f-lA Resubmission | 1213112015
Year/Period of Report
End of 2015/Q4
Accumulated Deferred lncome Taxes (Account 190)
1, Report lhe informalion called lor below concemlng the respondents accounting for defened lncome taxes,
2. At Other (Specify), lnclude defenals relatlng to other inome and deductons.
3. Provide in a foolnote a summary of the type and amount of defened inmme taxes repoiled in the beginnlngotyear and endo[year balances for dofened income
taxes lhat lhe respondent estimales could be included in the development otjurisdiclional recourse nates.
Line
No.
Account SubdMsions
(a)
Balance at
Beglnnlng
ofYear
(b)
Changes During
Year
Amounts Debited
to Account 410.1
(c)
Changes Durlng
Year
Amounts Credited
to Account 41 1,1
(d)
2 Electdc
3 Gas 51,244 s3,756 18,815
4 Other (Deflne) (footnote details)
5 Total (Total of llnes 2 thru 4)51,244 53,756 18,815
o Other (Specity) (footnote detalls)
7 TOTAL Account 190 (Totalof linos 5 thru 6)51,244 53,756 18,815
I Fedenal lncome Tax ( 27,593)18,815
10 State lncome Tax 78,837 53,756
11 Local lncome Tax
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oFERC FORM NO. 2 (REV 12-07)Page 234
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Name of Respondent
lntermountain Gas Company
This Reood ls:(1) fien orisinat(2) llA Resubmlssion
Date of Report(Mo, Da, Yr)
12t31t2015
Year/Period of Report
End of 2015/Q4
Accumulated Deferred lncome Taxes (Account 190) (contlnued)
Line
No.
Changes During
Year
Amounts Debited
to Account 4'10.2
(e)
Changes During
Year
Amounb Credlted
to Account41 1,2
0
Adjustments
Debib
Account No,
(s)
Adjustments
Debits
Amounl
(h)
AdJustments
Credits
Account No.
(i)
AdJustments
Credlls
Amount
il)
Balance at
End of Year
(k)
2
3 16,303
4
5 16,303
6
7 16,303
I ( 8,778)
10 25,081
11
FERC FORM NO. 2 (REV 12-071 Page 235
Name oI Kesponoent
lntermountain Gas Company
I nts KeDon ls:(1) []Rn orisinal(2) l-lA Resubmission
uate ot Reoon(Mo, Da, Yi)
1213112015
YeailPenod ot Hepon
End of 2015/Q4
Capital Stock (Accounts 201 and 204)
prefened slock.
2. Entdes ln mlumn (b) should represent the number of shares authorized by the articles of incorporatlon as amended to end ol year,
3. Gfue details conceming shares of any class and series of stock aulhorized to be lssued by a regulatory commlslon which have not yet been issued.
Line
No.
Class and Series of Stock and
Name of Stoclt Exchange
(a)
Number of Shares
Authorized by Charter
bt
Par or Stated Value
per Share
(c)
CallPrice at
End of Year
(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
1S
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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FERC FORM NO.2 (12-96)Page 250
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Name of Respondent
lntermountain Gas Company
nls Reoon ls;t) Enn Original
) nA Resubmission
uate oI Keoon(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Capltal Stock (Accounts 201 and 204)
4. The ldentilicatlon of each class of prefened stock should show the dividend rate and whether the dividends are cumulatlve or noncumulalive.
5. Shte ln a footnole if any capital stock lhat has been nominally issued is nomlnally oulstanding at end of year,
6. Glve particuhn (detalls) ln mlumn (a) of any nominally issued capltal stock, reaquhed stock, or stock ln sinking and olher funds whidr is pledged, stating name of pledgee and
purpose of pledge.
Line
No.
Ouhtandlng per Bal, Sheel
(total amt outstandlng
without rcduc{on for amts
held by respondenl)
Shares
(e)
Oubtanding per Bal.
Sheet
Amount
(0
Held by
Respondent
As Reacquired
Stock (Acct 217)
Shares
(s)
Held by
Respndent
As Reacquhed
Stock (Acct 2'17)
Cost
(h)
Held by
Respondent
ln Slnking and
Olher Funds
Shares
(t)
Held by
Respondent
ln Slnkirp and
OtherFunds
Amounl
0)
1 1,513,06C
2
3
4
5
6
7
8
I
10
11
't2
't3
14
15
t6
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
,2
33
34
l5
36
37
l8
3S
40
FERC FORM NO. 2 ({2-96)Page 251
Name oI Kespondent
Intermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2) [lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2015
Year/Period of Repor
End of 2015/Q4
Capltal Stock: Subscrlbed, LlabilityforConverslon, Premlum on, and lnstallments Recleved on (Accts 202,2A3,205,206,207,and2121
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Accounl202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Line
No.
Name of Account and
Description of ltem
(a)(b)
Number
of Shares
(c)
Amount
(d)
1 Account 207 - Premium on common stock 32,728,211
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
{0 Total 0 32,728,211
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn originat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
1U31t2015
Year/Period of Repor
End of 2015/Q4
Othor PaldJn Capltal (Accounts 208-2111
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
with the balance sheet, page 112. Explaln changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits,
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-ln Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line
No.
Item
(a)
Amount
(b)
1 Gain on Reqcqulred Stock 183,541
2
3
4
5
o
7
8
I
10
11
12
13
14
15
16
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
f0 Total 183,541
3ffi Page 253
Name of Respondent
lntermountain Gas Company
I nts Keoon ts:(1) fiRn Originat(2) J_lA Resubmission
uate ot KeDon(Mo, Da, Yi)
12t31t2015
YearPenoo oI Kepon
End of 2015/Q4
DtscouNT oN CAPITAL STOCK (ACCOUNT 213)
1. Report the balance at end of year of dlscount on capital stock for each class and series of capital stock. Use as many rows as necessary lo report all data.
during lhe year and specify the account charged.
Line
No.
Class and Series of Stock
(a)
Balance at
End of Year
(b)
1
2
3
4
5
6
7
8
I
10
11
12
13
14
TOTAL
CAP|TAL STOCK EXPENSE (ACCOUNT 214)
1. Report the balance at end of year of capital stock expenses for each class and series of capital stock, Use as many rows as necessary to report all data. Number the rcws in
sequence starting from lhe last row number used for Dlscount on Capital Stock above.
of capllal stock expense and specifu the account charged.
Line
No.
Class and Series of Stock
(a)
Balance at
End ofYear
(b)
16 Common Stock 1,077,741
17
't8
19
20
21
22
23
24
25
26
27
2S
TOTAL 1,077 ,741
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Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
1?/3112015
Year/Period of Report
2015/Q4
Securltles lssued or Assumed and Securities Refunded or Retlred Durlnq the Year
1. Furnish a supplemental statement briefly describing securig financing and refinancing transactions during the year and the accounting for
the securities, discounts, premiums, expenses, and related gains or losses. ldentify as to Commission authorization numbers and dates.2. Provide details showing the full accounting for the total principal amount, par value, or stated value of each class and series of security
issued, assumed, retired, or refunded and the accounting for premiums, discounts, expenses, and gains or losses relating to the securities. Set
forth the facts of the accounting clearly with regard to redemption premiums, unamortized discounts, expenses, and gain or losses relating to
securities retired or refunded, including the accounting for such amounts carried In the respondents accounts at the date of the refunding or
refinancing transactions with respect to securities previously refunded or retired.
3. lnclude in the identification of each class and series of securi$, as appropriate, the interest or dividend rate, nominal date of issuance,
maturity date, aggregate principal amount, par value or stated value, and number of shares, Give also the lssuance of redemptlon price and
name of the prlncipal underwriting firm through which the security transactions were consummated.4. Where the accounting for amounts relating to securities refunded or retired is other than that specified in General lnstruction 17 of the
Uniform System of Accounts, cite the Commission authorization for the different accounting and state the accounting method,5, For securitles assumed, give the name of the company for which the liebility on the securities was assumed as well as details of the
transactions whereby the respondent undertook to pay obligatlons of another company. lf any unamortized discount, premiums, expenses, and
gains or losses were taken over onto the respondent's books, furnish detalls of these amounts with amounts relating to refunded securities
clearly earmarked.
Not applicable for 2015.
Name of Responclent
lntermountain Gas Company
This Reoort Is:(1) fiRn originat(2) [-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Repori
End of 2015/Q4
Long-Term Debt (Accounts 221, 222, 223, and 2241
1. Report by Balance Sheet Acmunt lhe details onceming long-term debt included ln Account 221, Bonds, 222, Reaqulred Bonds, 223, Advances from Associated Companies, and
224, Olher Long-Teflr.l Debt.
2. For bonds assumed by the respnden[ include ln column (a) ihe name of lhe issuing company as well as a descdption of lhe bonds.
3. For Advances from Associated Companles, report sepantely advances on notes and advances on open accounb. Designate demand notes as such, lnclude in column (a) names
ol assoclated companies from which advances were received.
4, For receivers certilicates, show ln column (a) lhe name of lhe courl and date of court order under whlch such cerliticates were issued,
Llne
No,
Class and Series of ObligaUon and
Name of Stock Exchange
(a)
Nominal Date
of lssue
(b)
Date of
Maturity
G)
Oubtandlrg
(total amount
oulstanding without
reductlon foramb
held by respondent)
(d)
1 Bonds 09/1 8/1 998 ast18t2018 15,818,184
2 Bonds, Series B 1 0/30/201 3 10130t2028 2s,000,000
3 Bonds, Sedes A 10t30t2013 10130t2025 2s,000,000
4 Revolving Llne of Credit 07t1512013 0711512018 47,900,000
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
3t
38
39
40 TOTAL 1 13,718,184
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ooa FERC FORM NO.2 (12-96)Page 267
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn orisinat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 2015/Q4
Long-Term Debt (Accounta 221,222,223, and 2241
5. In a supplemental statement, give explanatory details for Actounts 223 and 224 of net changes dudng the year, With respect to long{erm advances, show for each ompany: (a)
principal advanced durlng year (b) inleresl added to princlpal amount, and (c) principal repald during year, Glve Commlssbn authorization numbem and dales.
6, lf lhe respondent has pledged any of lls long-term debt securities, give parliculars (details) in a footnote, lncluding name
o{ lhe pledgee and purpse of the pledge,
7. lf the respondent has any long-term securities that have been nomlnally issued and are nominally outstanding at end of year, describe such securitles ln a foolnote.
difference between the total of column (f) and the total Account 427, lnlerest on Long-Term Debl and Account 430, lnterest on Debt to Associaled Companles.
9. Give details mnceming any long-term debt authorized by a regulatory ommlssion but not yet lssued.
Line
No.
lnterest for
Year
Rate
(in %)
(e)
lnlerest for
Year
Amount
(0
Held by
Respondent
Reacquked Bonds
( cI/.222l,
(s)
Held by
Respondent
Sinking and
Other Funds
(h)
Redemplion Pdce
per $100 at
End of Ymr
0
I 7.260 1,419,s50
2 1.330 1,082,500
3 4.080 1,020,000
4 1.878 383,523
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
2A
2l
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
40 3,905,57i
Name or Kesponoent
lntermountain Gas Company
This ReDort ls:(1) fien orisinat(2) l-lA Resubmission
uate oI KeDon(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Unamortlzed Debt Expense, Premlum and Dlscount on Long-Term Debt (Accounts 181,225,2261
1, Repoil under separate subheadlngs for Unamorllzed Debt Expense, Unamorlized Premlum on Long-Term Debt and Unamorlized Dlscounl on Long-Term Debi, details of expense,
rremium or discount appllcable to each class and sedes of long-term debt.
2. Show premium amounts by enclosing lhe frgures in parentheses.
3. ln column (b) show the princlpal amounl ol bonds or other long{erm debt origlnally lssued,
4. ln column (c) show the expense, premium or dlscount with respect to lhe amount of bonds or olher long{erm debt originally bsued,
Line
No,
Deslgnalion of
Long-Torm Debt
(a)
PrinclpalAmounl
of Debt lssued
6)
Total Expense
Premium or
Dlscount
(c)
Amorllzatlon
Pedod
Date From
(d)
Amortlzaton
Perlod
Dale To
(e)
1
2 Seniqdebentures 50,000,00(188,83t 10/30/2013 10/NTN2'
3
4 Long-term revolving credit 316,84r 07/.l5/201 3 07n5na8
5
6
7
I
I
t0
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn originat(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112A15
Year/Period of Report
End of 2015/Q4
Unamortlzed Debt Expense, Premlum and Dlscount on Long-Term Debt (Accounts 181 226,2261
the date of lhe Commlssion's aulhodzation of lreatment olher lhan as speclfled by the Uniform System of Accounb.
6. ldentify separately undisposed amounts applicable lo issues whlch were redeemed ln prior yeans,
Debt-Credit
Line
No.
Balance at
Beginning
of Year
(f)
Debits During
Year
(s)
Credlh Dudng
Year
(h)
Balance al
End of Year
0)
I
2 74,126 6,899 67,227
3
4 212,767 59,377 153,390
5
6
7
8
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
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26
27
28
29
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
Thls Reoort ls:(1) fien orisinat(2) llA Resubmission
Date of ReDort(Mo, Da, Yi)
1213112015
Year/Period of Repor
End of 2015/Q4
Unamortized Loss and Galn on Reacqulred Debt (Accounts {89, 257)
1,
inclt
tranr
2.
3.
17o
4.
5.
Deb
Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
rding maturity date, on reacquisition applicable to each class and series of long-term debt. lf gain or loss resulted from a refunding
;action, include also the maturity date of the new issue.
ln column (c) show the principal amount of bonds or other long-term debt reacquired.
ln column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General lnstruction
f the Uniform Systems of Accounts.
Show loss amounts by enclosing the figures in parentheses.
Explain in a footnote any debits and oedits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
l, 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 First tr,iortgage bonds
2 Sedes I 1 1/16/'t989 2,761 2,017
3 Series J 1 't116/1989 9,10t 6,636
4 Sedes K I 1/16/1989 5,064 3,672
5 Series L I 1/16/1989 41,115 30,075
6 Series M I 1/16/1989 155,02r 1 r3,289
7 Senlor Debentures 1 1/2009 09t27t1993 32,70t 23,909
8 Senlor Debenlures 1012013 09/18/1998 22,461 16,426
I
10
11
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13
14
15
16
17
't8
'19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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This page intentionally left blank.
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn orisinat
(2) [-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1U31t2015
Year/Period of Repor
End of 2015/Q4
Reconclliatlon of Reported Net lncome wlth Taxable lncome for Feder lncome Taxes
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 tax accruals. lnclude in the reconciliation, as far as practicable, the 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. lndlcate
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, intercompany amounts 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 'l 16)7,027,952
2 Reconciling ltems for the Year
3
4 Taxable lncome Not Reported on Books
5 See details on page 261 A 1.856.668
6
7
I TOTAL 1,856,668
I Deductions Recorded on Books Not Deducted for Return
10 See details on page 26'l A 7,731,937
11
12
13 TOTAL 7.731.937
14 lncome Recorded on Books Not lncluded in Return
15 See details on page 261 A ( 927,310)
16
17
't8 TOTAL ( 927,310)
19 Deductions on Roturn Not Charged Against Book lncome
20 See details on page 261 A ( 7,677,944)
21
22
23
24
25
26 TOTAL ( 7,677,9441
27 Federal Tax Net lncome 8,011,302
28 Show Computation of Tax:
29
30
31 Federal Taxes at Statutory Rate 2,803,956
32 Prior Year Provision Adjustments 1,342,735
33 Total Tax 4,146,691
34
35
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Name ot R6pond6nt
INTERMOUNTAIN GAS COMPANY
This Report ls:
('l)xAn Odginal
(2) A Resubmlsslon
Date ofReport
1il311m15
Year of Report
End of2015/O4
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME
FOR FEDEML INCOME TAXES (CONTINUEO)
Particuhrs (Delails)
(a)
Amount
(b)
Taxable lnmme not Report€d on Bookg:
Advances In aid of construdlon
Net change in unbllled revenue
Contrlbutlons in ald of constructhn
Galn on Asset Sales
LNG sales Defered rovenue
Capltalized lnterest
Deductlons Recorded on Books not Deducted for Relurn:
Federal incomo taxes
Excess book over tax depreclation
lnlangiblo planl amortlzauon
Work€rs Comp and FICA Accrual
50oA meal dlsallowance
401 K Company Contribuuon
Stock Dividend Plan
Defened compensation plans
LIne Pack
Post retirement benefits
Charitable Contributiong
Vacation accrual
Penallles
Unlform capitallzallon
Amor0zaton of premium, ref,nanced debt
Amodlzation of defened costs on rellred debt
Spouse travel
Stale lncome taxes
Supplemenlal Retlremsnt Plan
Lobbying expense
Club dues
Provision lnjuries & Damages Accrual
lncom€ Recorded on Books not lncluded in Retum:
Medlcare Part D Subsldy
AFUDC equlty
AFUDC debt
Deductions on Relurn Not Charged Agalnst Book lncome
Cost of removal deduction
Excess tax over book depreclalion
Reparis deductlon
Loss on Aseet Sales
Bad debt chargeoffs, net provision
Research and Development Costs
Purchasod Gas Adjust nents
lncentive award accrual
Loan r€finance fee amorlization
Amorlization of lntanglble assets
Net Operating Loss (Carry fonvard)
267,239
0
'l,374,183
0
101,582
't 13,664
'|,856,868
===:====
4,286,1 93
3,541,120
0
(1e,512)
80,761
(5,508)
(123,18e)
(246,020)
74
(50,5e6)
204,',t64
38,692
0
(36,8e5)
72,21e
0
0
(315,704)
237,854
65,269
2,817
0
7,731,937
=========
0
(233,772)
(093,53e)
(927,31 0)
=========
0
0
(2,397,41O)
(2,231,583)
(3e,018)
(2,428,883)
0
(s80,650)
0
0
0
1t,877,944\
FERC FORM NO.2 (12.96)Page 261A
Name of Respondent
lntermountain Gas Company
I nts Keoon ts:(1) finn originat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Taxes Accrued, Prepaid and Charged During Year, Dlstributlon of Taxes Charged (Show utility dept where appllcable and acct charged)
1. Give details ol lhe combined prepald and accrued tax accounts and show lhe total taxes charged lo operalions and other accounts during lhe year. Do not lnclude gasoline and
other sales laxes whlch have been chaqed to the accounts to which the laxed material was charged. If tie acfual or estmated amounts of such taxes are known, show lhe amounls in a
foolnote and designate whelher eslimated or actual amounts.
balanclng of this
page is not affecled by the inclusion of these taxes.
3. lnclude in column (d) taxos charged dudng the year, taxes charged to operaUons and olher accounb lhrough (a) accruals credlted to taxes accrued, (b) amounb crediled to the
prtion of prepald taxes charged to cunent year, and (c) taxes pald and charged dlrect to operallons or accounb olher lhan acqued and prepald tax ac@unls,
4. Llst Bre aggregate of each ldnd of tax ln such manner thal lhe total tax for each State and suMMsion can readlly be ascerlained.
Line
No.
Kind ofTax
(See lnsUuction 5)
(a)
Balance at
Beg. ofYear
Taxes Accrued
(b)
Bahnce at
Beg. ofYear
Prepald Taxes
(c)
1 Unemoloyment - Federal 5,128
2 Unemolovment - State 5,224
3 FICA 104,333
4 Citv Franchlses 4,016,158
5 Property 1,484,208
6 Sales - 6%306
7 Use - 6%12,349
I lncome - Federal 4,078,732)
I lncome - State 216,821)
t0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL 1,332,153
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Name of Respondent
lntermountain Gas Company
tnts Keoon ts:(1) fien orisinat(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2l'.t5
Yoar/Perlod of Repod
End of 2015/Q4
Taxes Accrued, Prepaid and Charged Durlng Year, Dlstrlbutlon of Taxes Charged (Show utillty dept where appllcable and acct charged)
(continued)
5. lf any tax (exclude Federal and Staie inome taxes) covens rnore lhan one year, show lhe requked lnformation separately for each tax year, idenlifying the year ln column (a).
6. Enter all adjustmsnls of the acsued and prepald tax accpunts in column (f) and explain each adjustment in a foolnote, Designate debit adjustmenb by parenlheses.
authority.
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apprlioned to more than one utility departrnent or account state ln a foohote the basis (necessity) of apportioning such tax.
10. ltems under $250,000 may be grouped.
11, Report ln column (q) lhe appllcable eflective state income lax rate.
Line
No.
Taxes Chaped
Dudng Year
(d)
Taxes Pald
During Year
(e)
Adluslments
(0
Balance at
End ofYear
TaxesAccrued
(Account 236)
G)
Balance at
End of Year
Prepaid Taxes
(lncluded ln Acct 165)
(h)
1 6,084 't1,033 179
2 36,454 39,907 1,771
3 1,347,243 1,358,928 92,648
4 5,836,700 6,252,295 3,600,563
5 3.034,943 3,015,841 (584)1,502,726
6 3,219 4,442 917)
7 228,9s3 224,890 16,392
8 4,159,367 921,566 840,931)
I 446,108)452,498)210,4311
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 TOTAL 14,206,835 11,376,404 s84)4,'t62,000
FERC FORM NO.2 (REV 12-071 Page 263a
Name of Respondent
lntermountain Gas Company
lhrs HeDon ls: I uate ot KeDon(1) []Rn orlsinat | (Mo' Da' Yi)
(2) flA Resubmission | 12t3112015
YeailPeriod ol Kepon
End of 20'15/Q4
Taxes Accrued, Prepald and Charged Durlng Year, Distrlbutlon of Taxes Charged (Show utlllty dept where applicable and acct charged)
1. Give detalls of the combined prepaid and accrued tax accounts and show the total taxes charged lo openallons and other accounts dudng lhe year. Do not include gasoline and
olher sales taxes which have been charged to the accounls to which the taxed material was charged, lf the actual or estimated amounts ol such laxes are known, show the amounts in a
foolnote and designate whether estimated or actual amounts.
2. Include on lhls page, taxes pald during the year and chaqed dkect to linal accounls, (not charged to prepald or accred tues). Enler lhe amounts in both columns (d) and (e), The
balancing of this
page ls not aff€cted by the lnclusion of these taxes.
3. lnclude in olumn (d) taxes charged durlng the year, taxes chaqed to operations and other accounls through (a) accruals credited to laxes accrued, (b) amounts credited to the
porllon of prepald taxes charyed to cunent year, and {c) taxes paid and chaged direct to operatlons or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax ln such manner that lhe tolal tax for each State and suMivislon can readily be ascertalned.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No,
Elecfic
(Account 408, l,
40e.1)
CI
Gas
(Acmunt 408.1,
40e.1)
0)
Other Utlity Dept.
(Account 408.1,
40e,1 )
(k)
Other lnmme and
Deducllons
(Account 408.2,
409.2)
(t)
1 6,084
2 36,454
3 1,539,485
4 6,092,492
5 3,034,943
6
7
8 4,020,191 126,500
9 438,775)28,883
10
11
12
13
14
1s
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 14,290,874 155,383
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Name of Respondent
lntermountain Gas Company
This ReDorl ls:(1) []Rn orisinat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2015
Year/Period of Reporl
End of 2015/Q4
Taxes Accrued, Prepald and Charged Durlng Year, Dlstrlbutlon of Taxes Charged (Show utlllty dept where applicable and acct charged)
(continued)
6. Enter all adjustments of lhe accrued and prepaid tax accounls in column (f) and explain each adjustment ln a footnoto, Desbnate debit adjustmenls by parentheses.
authority.
number of lhe appropriate balance sheet plant account or subaccounl.
9, For any tax apporlioned to moro lhan one utility departnent or account, state in a foohote lhe basis (necessity) of apportioning such tax,
10. ltems under $250,000 may be grouped.
11. Report in column (q) lhe appllcable effective slate income tax rate.
DISTRIBUTION OF TMES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Extraordinary ltems
(Acmunt 409.3)
(m)
Oher Utlity Opn,
lncome
(Account 408.1,
40e.1)
(n)
Adjustment to Ret.
Eamings
(Account 439)
(o)
Other
(p)
State/Local
lncome Tax
Rate
(q)
1
2
3 ( 192,2421
4 255,7921
5
6 3,219
7 228,933
8 12,676
I 36,216)
10
11
12
13
14
15
16
17
'18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL 23,s40)215,882)
?ffio Page 263b
Name ot ttespondent
lntermountain Gas Company
lnts ReDon Is:(1) finn orisinat(2) l_|A Resubmission
Date of Report I Year/Period of Repor(Mo, Da, Yi) |1u31l2o1s I End of 2o15lQ4
Miscellaneous 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)
,|Accrued Wages 282,757
2 Accrued Benefits 736,220
3 Accrued Vacation 1,345,739
4 Pipeline lmbalance 1,052,668
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
4',|
42
43
44
45 Total 3,417,384
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Name ot Hesponoent
lntermountain Gas Company
I nts Keoon ts:(1) ffiRn orisinat(2) llA Resubmission
uete ol KeDon(Mo, Da, Yi)
12t31t201s
YearPenoo ol Hepor
End of 2015/Q4
Other Deferred Credlts (Account 263)
1.
2.
3.
Report below the details called for concerning other defered credits.
For any defened credit being amortized, shov the period of amorlization.
Minor items (less than $250,000) may be grouped by classes,
Line
No.DescdpUon of Olher
Defened Credib
(a)
Balance al
Beginnirq
olYear
(b)
Doblt
Contm
Acoounl
(c)
Debit
Amounl
(d)
Credib
(e)
Balance at
End ofYear
0
1 Deferred Comp plan 1,664,981 246,02(1,418,961
2 Deferred Other 52,321 37,58i 14,737
3 Deferred lntercompany 965,28 234,64r 730,640
4 Officers SERP 7,603,35{28,17i 7,575,18'l
5 Postretirement 1,748,79t 107,24'1,641,556
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
28
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
15 Total 12,034,112 653,66i 11,381,075
FERG FORM NO.2 (12-96)Page 269
Name of Respondent
lntermountain Gas Company
I nts KeDon ts:(1) []Rn orisinat
(21 nA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Accumulated Deferred lncome Taxes-Other Property (Account 282)
1. Report the lnformation called for below concemlng lhe respondents accounling for defened lncome laxes relatng to property nol sublect to accelerated amortization.
2. At Other (Specify), include defenals relaling to olher income and deductions.
Line
No,
Account Subdfuisions
(a)
Balance al
Beglnnlng
ofYear
(b)
Amounts
Deblted lo
Account 410.1
(c)
Amounts
Credited to
Actount411.1
(d)
2 Electrlc
3 Gas 61,460,410 19,231,183 18,416,680
4 Olher (Deflne) (footnote details)
5 Total (Ent€r Total of lines 2 thru 4)61,460,410 19,231,183 18,416,680
6 Other (Speclfy) (footnote details)
7 TOTAL Account 282 (Enter Total of llnes 5 thr 61,460,410 19,231,183 18,416,680
I Federal lncome Tax 53,6'15,657 19,231,183 18,416,680
10 State Income Tax 7,844,753
11 Local lncome Tax
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Name ot Kespondent
lntermountain Gas Company
I nrs KeDon ts:(1) finn orlsinat(2) l--lA Resubmission
uate ot Keoon(Mo, Da, Yi)
12t31t2015
YearrHenoo ot xepon
End of 2015/Q4
Accumulated Deferred lncome Taxes-Other Property (Account 2E2) (contlnued)
3. Provide in a loolnote a summary of lhe type and amount of defened income taxes reported in lhe beginningof-year and end-of-year balances for defened lncome taxes lhat lhe
respondent eslimates could be included in the development ofjurisdictional recource rates,
Llne
No.
Changes dudng
Year
Amounb Debited
to Account 410.2
(e)
Changes during
Year
Amounts Credited
to Account 41'1.2
(f)
Adjuslments
Debib
AccL No.
k)
Adjuslments
Debits
Amounl
(h)
AdJustments
Credits
Account No.
(i)
Adlustrnents
Credlls
Amount
0)
Balance at
End of Year
(k)
2
3 1823.6000 1't,229,081 1823.6000 10,176,456 63,327,538
4
5 11,229,08'l 10,176,456 63,327,538
6
7 11,229,081 10,176,456 63,327,538
I 2820.965 5,834,179 2820.965 5,692,142 54,572,197
10 2820.865 5,394,902 2820.865 4,484,314 8,755,34'l
11
FERC FORM NO.2 (REV t2-07)Page
Namo of Respondent
INTERMOUNTAIN GAS COMPANY
l-his Reporl ls:
i'l) xAn orisinal
12) A Resubmission
Date of Repori
1213112015
Year of Rapod
End of 2015/Q4
1. Report th6 information called for below concerning the
respondent's accounting for defened lncome taxes relaling
lo amounts recorded in Account 283.
2. For Other, include defenals relaling to other income and deductions.
-ine
\lo.
Account Subdivisions
ta)
Balance at
Boglnning
of Year
(b)
CHANGES OURING YEAR
Amounts
Debited
(Account 410.1)
lcl
Amounts
Credited
(Account 4l1. I)
ldl
1 Account 283
Gas
3 Accrued 401k Penslon 1,120'1 15,296 1'16.988
4 Bad d€bt orovlsion (140.906'253,659 240,002
5 Charitable Contributlons 107.347 178.804
6 Conlinooncv Rsserve 0 0
7 Advances in aid of construction (3.339.749'203.275 296,813
I Defened comDonsation Dlans (674,919',05.846 33.12'.1
I State lnveslment lex credit i4,429.126'0 0
10 Fas 158 ReE Asset 2.640.503 0 '195,2E2
11 lnc€ntive awards Q49,629'27A,7e9 73.541
t,lntercomoanv Defened Credit (414.989'82j28 0
13 LNG Sales Defened Revenue (225,513 46.655 82.209
14 Medicare Part D Subsidv (1 1.613)582 0
15 Accrued FICA fi7.733)14.247 7.414
1€Restricted Stock Q.792)0 0
't7 Post retirement benelits (97E.901 104,867 6.125
18 Purchased gas adiuslm€nts 760.406 60.767 821,172
1!SuDDlemental retirement olan (3.294,285){ 53.617 I 53.1 33
20 R6financ6 costs 1 1 5.320 0 25,276
21 Uniform capitalization (557.4561 't56.491 55.261
z/Accruod vacation u52.214)51,2't6 103,803
23 Research and Oeveloomont 0 0
24 \mortization of intanoibles 0 0
25 Unbilled revenue 0 0
26 Defened costs on relinanced debt 0 0
27 P6nsion 0 0
28 State Durchase oas adiustmenls & State SERP 94-572 32.0A7 't73.619
2e Federal reoulatory oross-uD 0
30 Stats r€qulatory oross-up 0
31 Net oDeratinq loss 0
ol TOTAL (Acct 283) (Total of lines 3 thru 30)(1 1.1 81.e44)1.764,8s1 2,562,567
33 Classification of TOTAL
34 Federal lncomo Tax (9.103.411t 1.752.764 2.388.948
35 Sate lncome Tax (2.078.533)s2,087 173,619
Th€ Rospondent provides defened income taxes in this account for all timing differences between book and tax accounting which
are not directly related to property. This accounting was approved by th6 IPUC in Order No. 11507. Beginnirlg in 1983, pursuant io
IPUC Order No. 17701, the Respondent does not provide for defened State income taxes on its utility operations with the exception
of purchase gas adjustment timing items. For 2015, the items on page 277 generated defened tax provislons in this account (see page 26'lA).
(a) Represents adlustments to the retum as filed.
(b) Represents amounls tranfened to Acct. 282.
(c) Represents adjustment to record FASB 109.
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FERC FORM NO.2 (12.07)Page 276
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Name of Respondent
INTERMOUNTAIN GAS COMPANY
This Roport is:
(l)xAn orlglnal
(2) A Resubmission
Date of Report
1213112015
Year of Roport
End of 201 5/Q4
ACCUMULATED DEFERRED lNcoME TAXES - oTHER (Account 283) (Contlnuod)
3. Provide ln a tootnolo explanations for pages 276 and 277 .
amounts relating to insignificant items listed under Other.
lnclud6 4. Add additlonal roivs as nec€ssary to report alldata. When rows are added, the additlonal
row numbers should follow ln sequence, 4,01,4.02 and 6.01, 6.02 ctc. Use separata pag6s aB
required.
CHANGES DURING YEAR
ADJUSTMENTS
Deblts Credits
Balence al
End of Year
&l
Llnc
No.
Amounts
Debited
(Account 410,2)
/el
Amounts
Credlted
(Account 41 t,2)
,fl
Acct. No,
Idl
Amount
(h)
Acct. No.
fi)
Amount
fi)
1
2
2540(c)l 48.427 2540 (cl 45,815 3
2540 (c)97.366 2540 (t s4,249 (124,132"4
2540 (c)l 288.804 2540 (cl 305.1 19 $7.772)5
2b4U tclt 2540 (cl 6
2540 (c)l 86.379 25'10 fc'107.734 (3.454.8381 7
2540 (c)i s5,273 2540 b'18,868 (585.5891 I
2540 (c)l 202,573 2540 (c.557,545 (4.784,0981 I
1823 (c)l 15.605 1823 (80.r93 2.400.633 10
2540 (c)l 91.187 2540 (cl 44,78G 11
2540 (c)l 25,314 2540 (cl 6,563 @14.112 12
2540 (c)l 20.951 2510 @ 29.068 (268.982 13
2540 (c)l '178 2540 /o.]46 (10.899 14
2540 (c)l 4,985 2540 (c]3,425 (9,344 15
2540 (c)l z5/.Ok u.792 16
2540 (c)l 32,813 2540 (cl '10,268 @57.814 17
2540 (c)l 2540 (cl ,|18
2540 (c)l 11,912 2540 (cl 43.888 8.325.777 19
1823 (c)l 2,O21 1823 (cl 7,791 84,274 20
2540 (c)l 52.A52 2540 k 29.539 (433.'t 13 21
2540 (c)l 24,O82 2540 (cl 36.089 (516.808 22
23
24
25
26
27
(46.960 28
29
30
31
1.040.522 1.400.587 n2.339.725 32
33
668,283 954,669 ('10,045,981 34
372,235 {45.918 Q.293.744 35
Gross Timing Diff
208,098
1 18,034
61,000
377,319
162,988
4,396,181
503,535
(7es,6e2)
(s24,088)
11,987
36,259
(2,734,915)
2.346,207
(883,ese)
(72,216)
(48s,562)
(37,14s)
Deferred Taxes Provlded
Accrued 401k pension
Bad d6bt provislons
Charitable Contributions
Conting6ncy Res6rv6
Advancas ln ald of con6truction
Dofeffed compensation plans
State lnvostm€nt tax ctedlt
FAS 158 Regulatory A3set
lnc€ntlvo awards
lntercompany Defened Credits
LNG Sales Defoned Revenue
Medlcare Part D Subsidy
Accrued FICA
Restrlcted Stock
Post retlrement bsnellts
Purchased gas adjuslments
SERP accrual
Refinance costs
Uniform capitalization
Accrued vacation
Research and Development
Defened cost on refinanced debt
Net oporallng loss
(1,692)
13,657
(71,457)
0
(93,534)
72,725
0
(195,282)
203,228
82,'.126
(35,5s4)
582
6,829
0
98,742
(700,40s)
(141,048)
(25,276)
101,230
(52,587)
0
0
0
2,878,030 (797,718)
FERC FORM NO.2 (,12-07)Page277
rIaIIrE ut r\t,UPUIIUeil[
lntermountain Gas Company
I IIIS KSUUII 15.(1) lIlAn orisinal(2) l-|A Resubmission
UAIE UI NEUUI I
(Mo, Da, Yi)
1213112015
IEatrrBrlgq IJt rlC'PlJl
End of 2015/Q4
Other Reoulatorv Llabllltles {Account 254)
1, t
inclur
2.t
3. I
4.1
comr
leporl below the details called for concerning other regulatory liabililies which are created through the ratemaking actlons of regulatory agencies (and not
lable in olher amounts),
:or regulatory liabilities being amortized, show period of amortization in column (a),
Iinor items (5% of the Balance at End of Year for Account 254 or arnounts less than $250,000, whichever is less) may be grouped by classes,
tovide in a f@tnote, for each line item, the regulatory citation where the respondenlwas directed to refund the regulatory liability (e,9. Commission Order, state
nission order, court decision).
Line
No.Description and Purpose of
Other Regulatory Liabllitles
(a)
Balance at
Beginning of
Cunent
Quaderffear
6)
Written olf during
Quarter/Period
Accounl
Credited
(c)
Written otf
During Pedod
Amount
Refunded
(d)
Written off
During Period
Amount Deemed
Non-Retundable
(e)
Credits
(0
Balance at
End of Cunenl
QuaierlYear
(s)
1 leferred Tax Req Llab 6,293,79 309,70{6,603,501
2
3
4
5
6
7
I
o
10
11
't2
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 6,293,79 309,70(6,003,501
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oFERC FORM NO. 2/3Q (REV 12,07)Page 278
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This page intentionally left blank.
Name of Respondent
lntermounlaln Gas Company
ThiS
(1)
(2\
igport ls:
XlAn Original_IA Resubmisslon
Date of Reoort(Mo, Da, Yi)
121X112015
YearPenoo ol t(epon
End of 2015/Q4
Gas Operating Revenues
1. Roport below natural gas operallng revenues for each prescribed account total. The amounls must be consistent wilh lhe delalled daia on succeedlng pages.
2. Revenues ln cohmns (b) and (c)includo transition cosls kom upslream pipelines.
mlumns (0 and (o) revenues for Accounts 480495,
Line
No,
Tltle otAccotmt
{a)
Revenues for
Transillon
Costs and
Take-or-Pay
Amounl lor
Cunent Year
(b)
Revenuos lor
Transillon
Cosls and
Takeor-Pay
Amount lor
Previous Year
(c)
Revenues for
GRI and ACA
Amount for
CunentYear
(d
Revenues for
GRI and ACA
Amount lor
Previous Year
{e)
1 480 ResUential Sales
2 481 Commercial and lndustrial Sales
3 482 Other Salos to Public Authorities
4 483 Sales for Resale
5 484 lnlerdepartmental Sales
6 485 lnlracompany Transfers
7 487 Forfelted Dlscounls
B 488 Miscellaneous Service Revenues
I 489,1 Revenues from Transportation of Gas of others
Through Gathering Facllitles
10 489.2 Revenues from Tnansportallon of Gas of Othes
Through Transmisslon Fadlities
11 489.3 Revenues kom Transporlation of Gas of Others
Through Dlstrlbution Facllltles
12 489.4 Revenues from Stodng Gas of Others
13 490 Sales of Prod. Ext. from Natural Gas
14 49'l Revenues from Natural Gas Proc, by Others
15 492 lncidentalGasoline and Oll Sales
16 493 Renlfrom Gas Property
17 494 lnterdeparlmenlal Renls
18 495 OtherGasRevenues
19 Sublotal:
20 496 (Less) Provlsion for Rate Relunds
21 TOTAL:
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oaFERC FORM NO. 2 (REV 12-07)Page 300
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Name of Respondent
lntormountain Gas Company
This
(1)
(2)
leDort ls:
{Rn origtnat
lA Resubmisslon
Date of ReDort(Mo, Da, Yi)
12t3112015
YearPenoo or Kepon
End of 2015/Q4
Gas Operatlng Reventres
4. ll lncreases or decreases ftom prevlous year are nol derived from previously reported ligures, explaln any inconslslendes ln a loolnole.
5. On Page 108, lnclude lnformallon on major changes during lhe year, new service, and lmportanl rate increases or decreases.
6, Report the revenue from transporlallon servlces that are bundled wltlt storage services as transportalion servhe rovenue,
Line
No.
Other
Revenues
Amount for
CunentYear
0
Other
Revenues
Amounl for
Prevlous Year
(g)
Total
Operallng
Revenues
Amount for
Cunent Year
(h)
Total
Operallng
Revenues
Amount for
Previous Year
(i)
Dekatherm ol
NaturalGas
Amount for
CunentYear
(j)
Dekalherm of
Nalunal Gas
Amount for
Prevlous Year
(k)
1 160,378,183 162.623,055 20,024,488 20,304,646
2 71,220,658 79,543,025 10,886,167 10,970,983
3
4
5
6
7 6,1 19,252 6,461,828
8 2,777,590 2,895,915
9
10
11
9,697,317 9,131,612 31,982,811 27,692,117
12
13
14
15
16
17
18
19 256,193,000 260,655,435
20
21 256,193,000 260,655,435
FERC FORM NO.2 (REV 12-O7l Page 301
Name of Respondent
lntermountain Gas Company
This Reoorl ls:(1) ffiAn original(2\ l_lA Resubmlssion
uate oI HeDon(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 2015/Q4
Revenues from Transporatlon of Gas of Others Through Gatherlng Facltltles Account 489.1)
'1, Report revenues and Dth ol gas delivered through gathering facililies by zone ol receipt (i.e, state in whlch gas enters respondents system).
2. Revenues for penallles lncfuding penallies for unaulhorized overuns must be reporled on page 308.
Line
No.
Rate Schedule and
Zone of Roceipl
(a)
Revenues for
Transllion
Cosls and
Takeor-Pay
Amountfor
Cunent Year
(b)
Revenues for
Transaclion
Cosls and
Take-or-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Amounl for
Current Year
(d)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
1 Not applicable
2
3
4
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
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FERC FORM NO.2 (12-96)Page 302
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien originat(2, l-lA Resubmission
Date of Reporl
(Mo, Da, Yr)
12131t2015
YeaflPenod ot t(epon
End of 2015/Q4
Revonues from Transporatlon of Gas of Others Through Gatherlng Facilities (Account 489.1)
3. Olher Revenues ln columns (f) and (g) include reservalion charges received by lhe plpellne plus usage charges, less revenues rellected in columns (b) lhrough (e).
4. Delivered Dth of gas must not bs adlusled for discounting,
Line
No.
Olher
Revenu€s
Amount for
CunentYear
(0
Other
Revenues
Amount for
Previous Year
(o)
Total
Operating
Revenues
Amount for
Cunent Year
{h)
Total
Operating
Revenrres
Amountfor
Previous Year
fll
Dekalherm of
Natural Gas
Amount for
Current Year
{i)
Dekatherm of
NaluralGas
Amount lor
Previous Year
ft)
1
2
3
4
5
6
7
I
9
10
1',!
12
13
14
15
't6
17
'tB
19
20
z',
22
23
24
25
FERC FORM NO.2 (12-e6)Page
Name of Respondent
lntermountain Gas Company
I nts KoDon ts:(1) ffiAn orlginal(21 [-lA Resubmission
uate ot HeDon
(Mo, Da, Yi)
12t31t2015
Yearronoo oI xepon
Endof 2015/Q4
Revenues from Transportation of Gas of Others Through Tr'ansmlsslon Facllltles (Account 489.2)
1, Reprt revenues and Dth of gas delivered by Zone of Delivery by Rate Scheduls, Total by Zone ol Dellvery and for all zones. ll respondent does not have separate zones, provide
lotals by rate schedule.
2. Revenues fu penaltles includlng penaltles lor unauthodzed ovenuns musl bo reporled on page 308.
3. Other Revenues in columns (f) and (g) lnclude reservallon charges received by lhe plpeline plus usage charges for kansportation and hub servlces, less revenues refecled ln
columns (b) throuoh (e).
Line
No.
Zone of Delivery,
Rate Schedulo
(a)
Revenues for
Transltlon
Cosls and
Takeor-Pay
Amountfor
Cunenl Year
b)
Rovenues for
Transitlon
Costs and
Take+r-Pay
Amount for
Prevlous Year
(c)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
Revenues lor
GRI and ACA
Amount for
Prevlous Year
(e)
,|Not applicable
2
3
4
5
6
7
I
o
10
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
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o FERC FORM NO.2 (12-e6)Page 305
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien originat(2) l-lA Resubmission
Dale of Reoort(Mo, Da, Yi)
121s112015
YearPefloo ot Kepon
End of 2015/Q4
Revenues from Transportatlon of Gas of Others Through Transmlsslon Facllltles (Account 489.2)
4. Dellvered Dlh of gas must not be adlusled for disounling.
5. Each increnrental rate schedule and each indfuidually certilicated rate schedule must be sepanately reporled.
6. Where lnansporlation seryices are bundled with storage servlces, reprl tolal revenues but only transpofttion Dth.
Line
No.
Other
Revenues
Amount for
CunentYear
(ft
Other
Revenues
Amounl lor
Prevlous Year
(o)
Total
OperaUng
Revenues
Amounl lor
CunentYear
0)
Total
Operaling
Revenues
Amountfor
Prevlous Year
fl)
Dekalherm of
NaturalGas
Amount for
CunentYear
(i)
Dekatherm ol
Nalural Gas
Amountlor
Prevlous Year
k)
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
m
21
22
23
24
25
Name of Respondent
lntermountain Gas Company
I nls H€Don ls:(1) fiRn Orisinal(2) l-lA Resubmlssion
Date of ReDort(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Revenues from Storlng Gas of Others (Accottnt 489.4)
'1, Roport revenues and Dth of gas wilhdrawn from storage by Rate Schedule and in lolal.
2, Revonues for penalties including penalties for unauthorized ovemrns must be reported on page 308,
Line
No.
Rate Schedule
(al
Revenues lor
Transitlon
Costs and
Takeor-Pay
Amounl for
Cunent Year
b)
Revenues lor
Transacllon
Costs and
Take-or-Pay
Amounl lor
Prevlous Year
(c)
Revenuos lor
GRI and ACA
Amount for
CunentYear
(d)
Revenues for
GRI and ACA
Amount for
Previous Year
(e)
I Not applicable
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
o
O
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O
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oFERC FORM NO.2 (12-e6)Page 306
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Name of Respondent
lntermountain Gas Company
This Report ls:(1) [lAn orisinal
(21 [-lA Resubmission
Date of Report(Mo, Da, Yr)
12t31t2015
Year/Period of Report
End of 20151Q4
Revenues from Storlng Gas of Others (Account 489.4)
4. Dth of gas wlthdrawn from storage must not be adJusled for dlscounUng,
5. Where lransporlalion seryices are bundled with storage services, report only Dth withdnawn from storage.
Llne
No.
Other
Revenues
Amountfor
CunentYear
(0
Other
Revenues
Amount for
Previous Year
(q)
Total
Operaling
Revenues
Amount lor
Cunent Year
ft)
Total
Operatlng
Revenues
Amount lor
Previous Year
fl)
Dekatherm ol
NaluralGas
Amount for
Cunent YeaI
fi)
Dekalherm of
Nalural Gas
Amount lor
Prevlous Year
(k)
1
2
3
4
5
6
7
8
9
l0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96)Page 307
Name of Respondent
lntermountain Gas Company
This Report ls:(1) ffiAn origlnal(2\ l-lA Resubmission
Date of ReDorl(Mo, Da, Yi)
12131t2015
YearPenoo ol Kepor
End of 2015/Q4
Other Gas Revenues (Account 495)
Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues, Group all lransactions below $250,000
in one amount and provide the number of items.
Llne
No.
Description of Transaction
(a)
Amount
(in dollars)
(b)
1 Commisslons on Sale or Dhlribullon of Gas of Otheo
2 0ompensation for Minor or lncidental Servlces Provided for Others
3 Prolit or Loss on Sale of Materlal and Supplles not Ordlnadly Purchased lor Resalo
4 Sales ol Stream, Water, or Electricity, lncludlng Sales or Transfen to Other Departmenls
5 Miscellaneous Royalllos
6 Revenues lrom Dohydrration and Other Processlng of Gas of Olhors oxcept as provlded lor in lhe lnstructlons to Account 495
7 Revenues for Rlght and/or Benelils Received from Others whlch are Realized Though Research, Development, and Demonslraton Ventures
8 Galns on Settlemenls of lmbalance Receivables and Payables
I Revenues from Penallies eamed Pursuanl to Tadlf Provisions, lnduding Penalties Assoclated with Cashout Settements
0 Revenues from Shlpper Supdied Gas
,|Olher revenues (Specify):
2
3
4 tlot Appllcable
5
6
7
I
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total 0
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Name of Respondent
lntermountain Gas Company
I nts HeDon ts:(1) []an orieinat(2\ l-lA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t3112015
Year/Period of Repor
End of 2015/Q4
Discounted Rate Servlces anrl Negotlated Rate Servlces
1. ln column b, report the revenues from discounted rate services,
2. ln column c, reprl lhe volumes of discounted rale services.
3. ln column d, reporl lhe revenues from negotiated rale services.
4. ln column e, report lhe volumes of negotiated rale services.
Llne
No.Account
(a)
Dlscounted
Rate Serylces
Revenue
(b)
Discounted
Rate Servlces
Volumes
(c)
Negotiated
Rale Servies
Revenue
(d)
Negotlated
Rate Serulces
Volumes
(e)
1 Account 489.1, Revenues from transporlation of gas of others
through gathering facilities.
2 Account 489.2, Revenues from transportation of gas of others
lhrough transmission facilities.
3 Account 489.4, Revonues frori storing gas of others.
4 Account 495, Other gas revenues.
5
6
7
I
I
10
11
't2
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total
FERC FORM NO.2 (NEW 12.071 Page 313
Name of Respondenl
lntermountain Gas Company
This Reoort ls:(1) ffiRn Orislnal(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t20',|5
Year/Period of Report
End of 2015/Q4
Gas Operatlon and Maintenance Expenses
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Productlon
3 Manufactured Gas Produclion (Submit Supplemental Statement)0 0
4 B. Natural Gas Productlon
5 81. Natural Gas Production and Gathoring
6 Operation
7 750 Operatlon Supervision and Engineering 0 0
I 751 Production Maps and Records 0 0
I 752 Gas Well Expenses 0 0
10 753 Field Lines Expenses 0 0
11 754 Fleld Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
13 756 Field Measurlng and Regulating Station Expenses 0 0
14 757 Purification Expenses 0 0
15 758 Gas Well Royalties 0 0
16 759 Other Expenses 0 0
17 760 Rents 0 0
18 TOTAL Operation (Total of lines 7 thru 17)0 0
t9 Maintenance
20 761 Maintenance Supervision and Engineeting 0 0
2',1 762 Maintenance of Structures and lmprovements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Fleld Lines 0 0
24 765 Malntenance of Fleld Compressor Station Equipment 0 0
25 766 Maintenance of Field Moasuring and Regulating Station Equipment 0 0
26 767 Maintenance of Purlflcation Equipment 0 0
27 768 Maintenance of Drllling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Malntenance (Total of llnes 20 thru 28)0 0
30 TOTAL Natural Gas Production and Gathering (fotal of lines 18 and 29)0 0
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Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) []Rn orisinal(2', l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Gas Operation and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Provlous Year
(c)
31 82. Products Exlraclion
32 Operation
33 770 Operation Supervision and Engineering 0 0
34 771 Operation Labor 0 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Powet 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 Producls Extracled 0 0
42 779 Marketlng Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation in Products lnventory 0 0
45 (Less) 782 Extracted Products Used by the Utlllty-Credit 0 0
46 783 Rents 0 0
47 TOTAL Operation (Total of lines 33 thru 46)0 0
48 Maintenance
49 784 Maintenance Supervision and Engineerlng 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 Malntenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring.and Regulating Equipment 0 0
56 791 Maintenance of Other Equipment 0 0
57 TOTAL Maintenance (Total of lines 49 thru 56)0 0
58 TOTAL Products Extraction (Total of llnes 47 and 57)0 0
FERC FORM NO. 2 (r2-e6)Page 318
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn origlnal(2) [lA Resubmisslon
Date of Reoorl(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Gas Operatlon and Malntenance Expenses(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
62 796 Nonproductive Well Drilling 0 0
63 797 Abandoned Leases 0 0
64 798 Other Exploratlon 0 0
65 TOTAL Exploratlon and Development (Total of lines 61 thru 64)0 0
66 D. Other Gas Supply Expenses
67 Operation
6B 800 Natural Gas Well Head Purchases 0 0
69 800,1 Natural Gas Well Head Purchases, lntracompany Transfers 0 0
70 801 Natural Gas Field Line Purchases 0 0
71 802 Nalural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Llne Purchases 0 0
73 804 Natural Gas City Gate Purchases 167,385,063 176,140,168
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less) 805.1 Purchases Gas Cost Adjustments ( 1,365,243)5,122,808
77 TOTAL Purchased Gas (Total of lines 68 thru 76)'168,750,306 171,017.360
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.'l Well Expense-Purchased Gas 0 0
81 807.2 Operation of Purchased Gas Measuring Statlons 0 0
82 807.3 Malntenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas Calculations Expenses 0 0
84 807.5 Other Purchased Gas Expenses 0 0
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)0 0
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oaFERC FORM NO.2 (12-96)Page 319
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Name of Respondent
lnt6rmountain Gas Company
I nts Keoon ls:(1) fien orlsinat(2) l-lA Resubmlssion
Date of ReDort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
86 808.'l Gas Withdrawn from Storage-Debil 919,066 2,413,583
87 (Less) 808.2 Gas Dellvered to Storage-Credit 743,637 971 ,613
88 809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit 0 0
89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Statlon Fuel-Credit 0 0
92 811 Gas Used for Products Extractlon-Credil 0 0
93 812 Gas Used for Other Utility Operations-Credit 0 0
94 TOTAL Gas Usod in Utility Operalions-Credit (Iotal of lines 91 thru 93)0 0
95 813 OtherGas Supply Exponses 23,751 16,502
96 TOTAL Other Gas Supply Exp. (l-otal of lines 77,78,85,86 thru 89,94,95)168,949,486 172,475,832
97 TOTAL Production Expenses (total oflines 3, 30, 58,65, and 96)168,949,486 172,475,832
98 2. NATUML GAS STOMGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering 0 0
102 815 Maps and Rocords 0 0
103 816 Wells Expenses 0 0
t04 817 Lines Expense 0 0
105 818 Compressor Station Expenses 0 0
106 819 Compressor Station Fuel and Power 0 0
107 820 Maasuring and Regulating Station Expenses 0 0
108 821 Puriflcation Expenses 0 0
t09 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
111 824 Other Expenses 0 0
112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
114 TOTAL Operation (Iotal of lines of 101 thru 'l 'l 3)0 0
FERC FORM NO.2 (12-96)Page 320
Name of Respondent
lntermountain Gas Company
I nts KeDon ls:(1) finn Originat
(21 l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112015
YeailPonod ot Repon
End of 2015/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
t15 Maintenance
116 830 Maintenance Supervision and Engineering 0 0
117 831 Malntenance of Structures and lmprovements 0 0
118 832 Maintenance of Reservoirs and Wells 0 0
119 833 Maintenance of Lines 0 0
120 834 Maintenance of Compressor Station Equipment 0 0
121 835 Maintenance of Measuring and Regulating Station Equipment 0 0
't22 836 Maintenance of Purificalion Equipment 0 0
123 837 Maintenance of Other Equipment 0 0
124 TOTAL Maintenance (Iotal of lines 116 ihru 123)0 0
125 TOTAL Underground Storage Expenses (Total of lines 1 14 and 1241 0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering 2,883 752
129 841 Operation Laborand Expenses 538,072 506,495
130 842 Rents 0 0
131 842.1 Fuel 1 5s,396 91,572
132 842.2Power 117,715 93,223
133 842.3 Gas Losses 0 0
134 TOTAL Operation (Total of lines 128 lhru 133)814,065 692,042
135 Maintenance
136 843.1 Maintenance Suporvislon and Engineerlng 192,713 0
137 843.2 Malntenance of Structures 38,717 7,816
138 843.3 Maintenance of Gas Holders 0 0
139 843.4 Maintenance of Purification Equipment 60,153 724
140 843.5 Maintenance of Liquefaction Equipment 74,019 50,659
141 843.6 Malntenance of Vaporizing Equipment 63,028 64,880
142 843.7 Maintenance of Compressor Equipment 51,815 138,794
143 843.8 Malntenance of Measuring and Regulating Equipment 0 0
144 843.9 Maintenance of Other Equipment 116,284 123,731
145 TOTAL Maintenance fl'otal of lines 136 thru 144)596,729 386,604
146 TOTAL Other Storage Expenses (Total of llnes 134 and 145)1 ,410,795 1.078.646
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orisinat(2) [-lA Resubmisslon
Date of Reoorl
(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 2015/Q4
Gas Operatlon and Malntenance Expenses(coniinued)
Line
No.
Account
(a)
Amount for
Curent Year
(b)
Amount for
Previous Year
(c)
147 C. Llquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering 0 0
150 844.2 LNG Processing Terminal Labor and Expenses 0 0
t51 844.3 Liquefaction Processing Labor and Expenses 0 0
152 844.4 Liquefaction Transportation Labor and Expenses 0 0
153 844.5 Measuring and Regulating Labor and Expenses 0 0
154 844.6 Comprossor Station Labor and Expenses 0 0
155 844,7 Communlcation System Expenses 0 0
156 844.8 System Control and Load Dispatching 0 0
157 845.'l Fuel 0 0
158 845.2 Power 0 0
159 845.3 Rents 0 0
160 845.4 Demurrage Charges 0 0
161 (less) 845.5 Wharfage Receipts-Credit 0 0
162 845.6 Processing Llquefled or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0 0
164 846.2 Other Expenses 0 0
165 TOTAL Operation (Total of lines 149 lhru 164)0 0
166 Maintenance
167 847,1 Maintenance Supervislon and Enginoering 0 0
t68 847.2 Maintenance of Structures and lmprovements 0 0
169 847,3 Maintenance of LNG Processing Terminal Equipment 0 0
170 847.4 Malntenance of LNG Transportation Equipment 0 0
17',l 847.5 Malntenance of Measuring and Regulating Equipmenl 0 0
172 847.6 Malntenance of Compressor Station Equipment 0 0
t73 847.7 Maintenance of Communlcation Equipment 0 0
174 847,8 Malntenance of Other Equlpment 0 0
175 TOTAL Maintenance (Iotal of lines 167 thru 174)0 0
176 TOTAL Liquefled Nat Gas Terminaling and Proc Exp (Iotal of lines 165 and 175)0 0
177 TOTAL Natural Gas Storage (Total of llnes 125, 146, and 176)1,410,795 1,078,646
FERC FORM NO.2 (,l2-96)Page 322
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn original(2\ [-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Gas Operatlon and Maintenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
178 3. TMNSMISSION EXPENSES
'l7g Operallon
180 850 Operatlon Supervislon and Englneering 0 0
181 851 System Control and Load Dispatching 0 0
182 852 Communlcation System Expenses 34,243 27,894
183 853 Compressor Station Labor and Expenses 6,249 4,685
184 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Power for Compressor Stations 0 0
186 856 Malns Expenses 94,634 94,389
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
't90 860 Rents 0 0
191 TOTAL Operation (Total of lines 180 thru 190)135,126 126,968
192 Maintenance
193 861 Maintenance Supervision and Engineering 0 0
154 862 Maintenance of Structures and lmprovements 0 0
195 863 Maintenance of Mains 68,75'l 49,267
196 864 Maintenance of Compressor Station Equipment 0 0
197 865 Malntenance of Measuring and Regulating Station Equipment 0 0
198 866 Maintenance of Communication Equlpment 19't ,571 192,961
'199 867 Maintenance of Other Equipment 0 0
200 TOTAL Maintenance (Total of lines 193 thru 199)260,322 242,228
201 TOTAL TrEnsmisslon Expenses (Total of lines 191 and 200)395,448 369,196
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 2,541,695 2,605,957
205 871 Distribution Load Dlspatching 0 11,667
206 872 Compressor Station Labor and Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
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oaFERC FORM NO.2 (12-96)Page 323
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []nnoriginat(21 llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2015
Year/Perlod of Report
End of 2015/Q4
Gas Operatlon and Malntenance Expenses(contlnued)
Llne
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
208 874 Mains and Services Expenses 2,549,154 2,700,686
209 875 Measurlng and Regulating Station Expenses-General '124,929 115,184
210 876 Measuring and Regulating Station Expensos-lnduskial 0 0
211 877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0
212 878 Meter and House Regulator Expenses ( 250,604)( 63,218)
213 879 Customer lnstallations Expenses 6,785,796 6,404,293
214 880 OtherExpenses 2,289,257 2,136,852
215 881 Rents 222,845 241,348
216 TOTAL Operation (Total of lines 204 thru 215)14,263,072 14,152,769
217 Malntenance
218 885 Malntenance Supervision and Englneering 187,378 198,924
219 886 Maintenance of Structures and lmprovements 0 0
220 887 Maintonance of Mains 993,237 1,199,530
221 888 Maintenance of Compressor Statlon Equipment 0 0
222 889 Malntenance of Measuring and Regulating Station Equipment-General 202,731 229,A44
223 890 Maintenance of Meas. and Reg. Station Equipmont-lndustrlal 466,654 483,243
224 891 Malntenance of Meas, and Reg. Station Equip-City Gate Check Station 0 0
225 892 Maintenanc€ of Servlces 912,041 677,866
226 893 Maintenance of Meters and House Regulalors 753,037 662,412
227 894 Maintenance of Other Equipment 0 0
228 TOTAL Maintenance (Total of lines 218thru227l 3,515,078 3,451 ,019
229 TOTAL Distrlbution Expenses (Total of lines 216 and 228)17,778,150 17,603,788
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
)_32 901 Supervlsion 101,161 107,283
233 902 Meter Reading Expenses 678,332 562,071
234 903 Customer Records and Collectlon Expenses 6,692,059 6,967.363
FERC FORM NO.2 (12-96)Page
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien orlgtnat(2) f-lA Resubmission
Date of Report I Year/Period of Report(Mo, Da, Yr) |tzlgll2ols I End oJ 2ot5,tQ4
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
235 904 UncollectibloAccounts 774,681 975,065
236 905 Miscellaneous Customer Accounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)8,246,233 8,611,782
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 0 0
241 908 CustomerAssistance Expenses 174,191 179,447
242 909 lnformational and lnstructional Expenses 0 0
243 910 Miscellaneous Customer Service and lnformational Expenses 0 0
244 TOTAL Customer Service and lnformation Exponses (Total of lines 240 thru 243)174,191 179,447
245 7. SALES EXPENSES
246 Operation
247 911 Supervision 0 0
248 912 Demonstrating and Selling Expenses 1.057,992 1,055,713
249 913 Advertising Expenses 83,232 107,738
250 916 Miscellaneous Sales Expenses 0 0
25'l TOTAL Sales Expenses (Total of lines 247 thru 250)1,141,224 1,163,451
252 8. ADMINISTMTIVE AND GENERAL EXPENSES
153 Operation
2s4 920 Admlnistrallve and General Salaries 6,184,05e 6,088,669
255 921 Office Supplies and Expenses 3,235,424 3,521,261
256 (Less) 922 Administrative Expenses Transferred-Credit 0 0
257 923 Outside Services Employed 1,001,236 1,081,639
158 924 Property lnsurance 135,280 64,807
259 925 lnjurles and Damages 676,621 780,340
260 926 Employee Ponsions and Benefits 1,245,685 724,297
261 927 Franchise Requirements 0 0
262 928 Regulatory Commission Expenses 644,673 637,810
263 (Less) 929 Duplicate Charges-Credlt 0 0
264 930. 1 General Advertising Expenses 184,613 188,317
265 930.2Miscellaneous General Expenses 276,119 381,281
266 931 Rents 647,012 611,',t37
t67 TOTAL Operalion (Total of lines 254 thru 266)14,230.722 14,079,558
268 Maintenance
269 932 Maintenance of General Planl 0 0
270 TOTAL Administrative and General Expenses (Total of lines 267 and 269)14,230,722 14,079,558
271 TOTAL Gas O&M Expenses (Total of lines 97 ,177 ,201 ,229,237 ,244,251. and 270)212,326,249 215,561,700
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Name of Respondent
lntermountain Gas Company
lnts Heoon ls:(1) fiRn orisinat(2) f-lA Resubmisslon
Date of Reoort(Mo, Da, Yi)
12131t2015
YearPenoo ol Keporl
End of 2015/Q4
Exchange and lmbalance Transactlons
1. Report below details by zone and rate schedule concerning the gas quanlities and related dollar anrounl of imbalances associated with system balanclng and
no-nollce service. Also, reporl certilicated natural gas exchange lransaclions durlng the year, Provide subtotals for imbalance and nonotice quantities for exchanges.
lf respondent does nol have separato zones, provlde tolals by rate schedule, Minor exchange transactions (less lhan 100,000 Dth) may be grouped,
Line
No,
Zone/Rale Schedule
(a)
Gas Recelved
kom Olherc
Amount
(b)
Gas Recefued
from Others
Dth
(c)
Gas Dellvered
lo Othem
Amount
(d)
Gas Dollvered
to Others
Drh
(o)
,|Not Applicable
2
3
4
5
6
7
I
I
10
11
12
13
't4
15
16
17
't8
19
20
21
22
23
24
25 Total 0 0 0
FERC FORM NO.2 (12-96)Page 328
Name of Respondent
lntermounlain Gas Company
This Reoort ls:(1) ffiRn orisinal(21 J-lA Resubmlsslon
uate ol K6Don(Mo, Da, Yi)
12t3',U2015
Year/Perlod of Report
End of 2015/Q4
Gas Used ln Utllity Operatlons
'1. ReportbelowdetailsolcredltsduringlheyeartoAccountsSl0,Sll,andSl2,
2. lf any natural gas was used by the respondent for which a charge was not made to lhe appropdate openating expense or olher accounl, list separately ln column (c) the Dlh of gas
used, omitling entries ln column (d),
Line
No.
Purpose forWhlch Gas
Was Used
(a)
Accounl
Charged
(b)
Natural Gas
Gas Used
Dlh
(cl
NaluralGas
Amount of
Credlt
(ln dollarc)
(d)
Natural Gas
Amountof
Credit
(ln dollan)
(d)
Natural Gas
Amountof
Credlt
(ln dollars)
(dt
I 810 Gas Used for ComDressor Statlon Fuel - Credlt
2 811 Gas Used for Producls Extracllon - Credit
3 Gas Shrinkage and Olher Usage ln Respndenfs
Own Processlnq
4 Gas Shrlnkage, elc. for Respondenfs Gas
Procesged by Olhers
5 812 Gas Used for Olher Utility Operalions - Credlt
(Reprl separately for each princlpal use. Group
mlnor uses,)
6
7 NotAppllcable
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
26 Total
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OFERC FORM NO.2 (r2-96)Page 33{
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn Original(2\ l-lA Resubrnission
uate oI KeDon(Mo, Da, Yi)
'12131t20't5
Yoar/Perlod of Repon
End of 2015/Q4
Transmlsslon and Compresslon of Gas by Others (Account 858)
year, Minor items (less than 1,000,000) Dth may be grouped, Also, include ln column (c)amounts pald as transiilon costs to an upslream pipeline,
2. ln column (a) give name of companies, points ol dellver and receipt ol gas. Designate points of deliver and receipt so that lhey can be ldenlilled readily on a map of respondents
pipellne syslem,
3. Deslgnale associated companles wlth an asterisk ln column (b).
Line
No.
Name of Company and Doscriplion of Servlce Pedormed
(a)(b)
Amount of
Payment
(in dollars)
(c)
Dth of Gas
Dolivered
(d)
1 NotAoolicable
2
3
4
5
6
7
I
I
10
11
12
13
't4
15
16
17
18
19
20
21
22
23
24
25 Total
FERC FORM NO.2 (12-96)Page 332
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) $en originat(2) l-lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
143112015
Year/Period of Repofl
End of 2015/Q4
Other Gas Supply Expenses (Account 8{3}
'1. Reprl olher gas supply expenses by desolptive lilles that clearly lndicate lhe nature of such expenses. Show malnlenance expenses, revaluatbn of monlhly encroactments
to whlch any expenses relate, Llst separately ltems of $250,ffi0 or more,
Line
No.
Descrlptlon
(a)
Amount
(ln dollaa)
(b)
I NotApplicable
2
3
4
5
6
7
I
I
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
26 Total
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Name of Respondent
lntermountain Gas Company
lhrs ReDon ls:(1) fiAn original(2) [-lA Resubmlsslon
uate ot KeDon(Mo, Da, Yi)
1213112015
Year/Perlod of Report
End of 2El5&![
Mlscellaneous General Expenses (Account 930.2)
'1. Provlde the informallon requested below on miscellaneous generalexpenses.
2. For Olher Expenses, show lhe (a) purpose, (b) reciplent and (c) amounl of such items. Llst sepamtely amounts of $250,000 ot more hotvever, amounts lese lhan $250,000 may be
grouped lf the number of llems of so grouped ls shown.
Line
No.
Descdption
(a)
Amount
(ln dollars)
(b)
1 lndustry assoclation dues.168,388
2 Experimental and general research expenses,
a. Gas Research lnstitute (GRl)
b. Other
3 Publishing and dlstributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
4 Other expenses
5
6
7
I
I
10
11
12
13
14
t5
16
17
18
19
20
21
22
23
24
25 Total 168,388
FERC FORM NO.2 (12-96)Page 335
Name ol Kesponoent
lntermountain Gas Company
I nlg Heoon ls:(1) fiiRn orisinat(2) llA Resubmlssion
Date of Reoort(Mo, Da, Yi)
12t3112015
YoailPeflOd ol Hepon
End of IQEIQ[
Depreclallon, Depletlon and Amortlzation of Gas Plant (Accts 4O3,404.1,404,2,404.3,405) (Except Amortlzatlon of
Acoulsltlon Adlustmentsl
subaccount or lunctional classilicatlons other than lhose pre-printed ln column (a). lndicate in a lootnote lhe manner in which olumn (b) balances are
Sectlon A. Summary of Depreclatlon, Depletlon, and Amortlzatlon Charges
Line
No.Functional Classllicalion
(a)
Depreciation
Expense
(Acmunt 403)
b)
Amorlizallon
Expense for
Asset
Retrement
Costs
(Account
403.11 (c)
Amorllzatlon and
Depletlon of
Produclng Natural
Gas Land and Land
Righls
(Acount 404.1)
(d)
Amorllzatlon of
Underground Storage
Land and Land
Rights
(Account404.2)
(e)
1 lntangible plant
2 Production plant, manufaclured gas
3 Produclion and galhering plant, nalural gas
4 Products exkactlon plant
5 Underground gas storage plant
6 Olher storage plant 660,441
7 Base load LNG terminallng and processing plant
I Transmisslon plant 1,996,348
9 Dlslribut|on plant 1 1,683,334
10 Genoral plant 3,,l97,832
11 Common plantnas
12 TOTAL 17,537,9s5
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a
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Name of Respondent
lntermountain Gas Company
'his Reoort ls:l) ffien originat2l [-lA Resubmlsslon
Date of Reoort
(Mo, Da, Yi)
12t31t2015
YeaflPenod ol Kepon
End of 2o1dQl
Depreclatlon, Depletlon and Amortlzatlon of Gas Plant (Accts 403,404.1,404,2,404.3,405) (Except Amortizatlon of
Acqulsltion Adluetments) (contlnued)
depreclalion charges, show in a foolnote any rovlsions made lo esllmaled gas reserves.
provlslons and lhe plant items to which related.
Section A. Summary of Depreclatlon, Depletlon, and Amortlzatlon Charges
Lino
No,
Amortlzatlon of
0ther Llmited-term
Gas Plant
(Accounl 404.3)
(0
Amodizatlon of
Olher Gas Planl
(Account 405)
(s)
Total
(b to s)
(h)
Funciional Classllicatlon
(a)
1 1,291,175 1,291,175 lntangible plant
2 Productlon plant, manufactured gas
3 Prcduclion and galhering plant, naturalgas
4 Producls extractlon planl
5 Undeqround gas slorage planl
b 660,441 Other storage plant
7 Base load LNG termlnallng and processing plant
I 1,996,348 Transmlsslon plant
I 1 1,683,334 Distributlon plant
10 3,197,832 General plant
11 Comrnn plantgas
12 1,291,17!18,829,130 TOTAL
FERC FORM NO.2 (12-96)Page 337
Name of Respondent
lntermountain Gas Company
Thls ReDort ls:(1) ffiAn orisinal(2) [-lA Resubmission
Date of Report(Mo, Da, Yi)
12131t2015
Year/Perlod of Report
End of 2015/Qrl
Depreclatlon, Depletlon and Amorllzatlon of Gas Plant (Accts 403) 404.1,404,2,404,3,405) (Except Amortlzatlon of
Acouisltlon Adlustmentsl (contlnued!
4. Add rows as necessary to completely repod all data. Number the addilbnal rows ln sequence as 2.01, 2.02, 3.01, 3.02, etc.
Sectlon B. Factors Used ln Estlmatlng Depreciatlon Charges
Llne
No.Funclional Classilication
(a)
Plant Bases
(ln lhousands)
6)
Applled 0epreclation
orAmorlization Rates
(percent)
lnl
1 Productlon and Galherino Plant
2 Ofishorc (footnote detalls)
3 Onshore (footnote detalls)
4 Undemround Gas Stofiaqe Plant (footnote detalls)
5 Transmlsion Plant
6 Offshore (footnote detalb)
7 Onshore (footnote detalls)
I General Planl (footnote details)
I
't0
11
12
13
14
15
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) ffiRn originat(2) llA Resubmisslon
Date of Reoorl
(Mo, Da, Yi)
12t31t2015
Yoar/Period of Report
End of 2015/44
Partlculars Concernlng Certaln lncome Deductlons and lnterest Charges Accounts
Report the lnformation specilied below, ln the order glven, for lhe tespec{ive income deduction and inlerest charyes accounts,
perlod of amodlzatlon.
rny be grouped by classes withln lhe above accounls.
(c) lnterest on Debt lo Assoclated Companles (Acmunt 430)-For each assoclatod oompany that lncuned lnterost on dobt dudng lho year, lndlcale lhe amounl and lnterest rale
whlch interest was incuned during the year.
(d) Other lnterest Expense (Account 431) - Report detalls including the amount and inleresl rate lor oiher inlerest charges lncuned dudng lhe year.
Line
No.
Item
(a)
Anount
(b)
t 425 MlscAmoilization- NA
2 426,1 Charltable Donations 204,164
3 426.2 Life lnsuranc+ NA426,3 Penallies
4 426,4 CivldPolltlcal 65,268
5 426.5 Othor Deductlons 145,048
b 430 lnterest on Debt to A$oc Companles- NA
7 431 Other lnterest Expense:
I CommltlmentFee 95,604
9 Comoensaton Plan- Exec 49,606
10 CuslomerDemslls 10,647
11 Defened Gas Cosls 2,148
12 Other lnteresl 308
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO.2 (12-s6)Page 340
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) []nn ortginat(2) llA Resubmission
Date of Report(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Regulatory Gommlsslon Expenses (Account 928)
or cases in whlch such a body was a party,
2, ln column (b) and (c), indicate whether lhe expenses were assessed by a regulatory body or were othenrlse lncuned by the utility.
Line
No.
Descripllon
(Fumlsh name of regulatory commbslon
or body, lhe dockel number, and a
descdption of the case,)
(a)
Assossed by
Regulatory
Commlsslon
b)
Expenses
of
Utllity
(c)
Total
Expenses
to Date
(d)
Deferred ln
Acount 182,3
at Beglnnlng
ol Year
le)
1 ldaho Public Utilties Comm - annual fee
644,673
2
3
4
5
6
7
I
I
't0
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
26 Total 644,673
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []Rn orisinat(2) l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2015
Year/Period of Report
End of 20'15/Q4
Rogulatory Commlsslon Expenses (Account 928)
3, Shouy ln column (k) any exponses lncuned ln prhr yeans lhat are being amorlized. Llst in oolumn (a) the pedod ol amorllzallon.
4, ldentify separately all annual charge adlustrnenls (ACA),
5. Llsl ln column (f), (g), and (h) expenses lncuned during year whlch were charges cutrently lo lncomo, planl, or olher accounls.
6, Minor items (less lhan $250,000) may be grouped.
Line
No.
Expenses
lncuned
Dudng Year
Charged
Cunenlly To
Dopartment
(f)
Expenses
lncuned
Durlng Year
Chaeed
Cunenlly To
Account No.
(o)
Expenses
lncuned
Dudng Year
Cha6ed
Cunently To
Amounl
thl
Expenses
lncuned
During Year
Defened to
Account
182.3
nl
Amoflized
During Year
Contra
Account
til
Amodized
Dudng Year
Arnunt
{k'l
Defered in
Account 182.3
End ofYear
{l}
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
26
FERC FORM NO.2 (12-96)Page
Name of Respondent
lntermountain Gas Gompany
This Reoort ls:(1) fien oasinat
(21 llA Resubmission
Date of Reoorl
(Mo, Da, Yi)
1U31t2015
YeaflPenod ot Repor
End of 2015/Q4
Employee Penslons and Benefits (Account 926)
1. Report below the ilems contained in Account 926, Employee Pensions and Benefits.
Line
No.
Expense
(a)
Amount
(b)
1 Penslons - delined benelit plans 915,154
2 Penslons - olher
3 Post+etlrement benefits olher than penslons (PBOP)
4 Post- employment benelit plans
5 )ther (Speclfy)
6 iafetyflralnlns Malerials 7,118
7 /acation 40,061
8 ilorkers Comp 561
I lonsulllng Servlcos 558
10 lolleqe Tuitlon/Books 28,911
11 llisc EE Eeneflts 253,322
12
13
14
15
't6
17
't8
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total 1,245,685
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oFERC FORM NO. 2 (NEW 12-071 Page 352
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) [lAn orislnat
(21 [-lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Dlstrlbutlon of Salarles and Wages
lhe parthular operatlng function(s) relating to lhe exponses.
reprting detail ol other accounls, enter as many rows as necessary numbered sequenllally starllng wlth 75.01, 75.02, etc.
Line
No.
Classllication
(a)
Dkect Payroll
Dlslributlon
(b)
PayrollBilled
by Afflliated
Companles
(c)
Allocalion of
PayrollCharged
for Clearing
Accounts
(d)
Tolal
(e)
3 Production
4 Transmlssion
5 Distrlbution
6 Customer Accounts
7 Customer Serulce and lnformatonal
8 Sales
I Administrative and General
10 TOTAL ODeratlofl (Total of llnes 3 thru 9)
12 Produclion
13 Transmission
14 Distributlon
15 Admlnislrative and General
16 TOTAL Maintenance fiotalof llnes 12 thru 15)
18 Production ffotal of llnes 3 and 12)
19 Transmlsslon (Tolal of llnes 4 and 13)
20 Distdbutlon fiolal of lines 5 and 14,|
21 Customer Accounts fline 6)
22 Customer Servlce and lnformatlonal (llne 7l
23 Sales fline 8)
24 Adminlstratlve and General lTotal of lines I and 15)
25 TOTAL Operation and Malntenance fiotal of llnes 18 thru 24)
28 Production - Manulaclured Gas
29 Production - Nalunal Gas(lncludino Exploratlon and Development)
30 Other Gas Suoolv
31 Sloraqe, LNG Termlnallno and Processino 276,80(276,800
32 Transmlsslon
]3 Dislribution 8.971,251 8,971,251
34 Cuslomer Accounls 3,974,871 3,974,874
35 Customer Service and lnformational
36 Sales 801,13t 80't,138
37 Adminislrative and General 4,568,68(712,277 5,280,966
38 TOTAL operatlon (Total of lines 28 lhru 37)18,592,75i 712,277 19,305,029
l0 Productlon - Manufaclured Gas
1 Produclion - Natural Gas(lncludins ExDloration and Developmenl)
12 Olher Gas Suoolv
43 Slorase, LNG Termlnallno and Processlnq 51,784 51,784
t4 Transmlsslon 162,287 162,287
{5 Dlstribulion 1,s32,'t01 1.532.101
FERC FORM NO.2 (REVTSED)Page 354
Name of Respondent
lntermountain Gas Company
lhls Reoon ls:(1) fien original(2) l--lA Resubmission
Date of ReDorl(Mo, Da, Yi)
1431t2015
Year/Perlod of Report
End of 2015/Q4
Dlstrlbutlon of Salarles and Wages (contlnued)
Line
No.
Classllicalion
(a)
DirectPayroll
Distribution
(b)
Payroll Billed
by Alllllated
Companles
(c)
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Tolal
(e)
46 Adminlslralive and General
47 TOTAL Malntenance (Total ol llnes 40 lhru 46)1.746.172 1,746,172
48 Gas (Contlnuedl
50 Producton - Manufactured Gas ffolal of llnes 28 and 40)
51 Productlon - Natural Gas flncludim Expl. and Dev,Xll. 29 and 41)
52 Other Gas Suoolv fiolal of llnes 30 and 42)
53 Storaqe. LNG Termlnallno and Processlno fiotal of ll. 31 and 43)328,584 328,584
54 Transmlsslon {Tolal ol lines 32 and 44)162,287 162,287
55 Dlstrlbutlon (Total ol lines 33 and 45)10,503,35i 10,503,352
56 Cuslomer Accounts (Total of llne 34)3,974,874 3.974,874
57 Customer SeMce and lnformational (Total of llne 35)
58 Sales lTotal of llne 36)801,13r 801,138
59 Admlnlskallve and General(Totalof llnes 37 and 46)4,568,68(712,2n 5,280,966
60 Total Ooeration and Malnlenance ffiotal of lines 50 thru 59)20,338,924 712,m 21,051,201
62 ODerallon and Maintenance
63 TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62)20,3X8,921 712,277 21,05',1,201
66 Electdc Plant
67 Gas Plant
68 Other
69 TOTAL Construction (Total of lines 66 thru 68)
70 Plant Removal (By Utillty Deparlments)
71 Electlc Plant
t2 Gas Plant
73 Other
t4 TOTAL Plant Removal ffolal of llnes 71 lhru 731
75 Other Accounts (Specifo) (footnote details)
76 TOTAL OtherAccounts
77 TOTAL SALARIES AND WAGES 20,338,924 712,277 21,051,201
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Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fien Original(2) flA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
1A31D015
Year/Period of Report
End of 2015/Q4
Charges for Outslde Professlonal and Other Consultative Services
except lhose whlch should be reported ln Account 426.4 Expenditures for Certain Civlc, Political and Related Activitles.
(a) Name of person or organizalion rendering serulces,
(b) Total charges for lho year,
2. Sum under a descriptlon 'Othef, all of lhe aforementloned services amounllng to $250,000 or less.
3. Total under a desoiption 'Total', lhe lotal of all of lhe aforemenlioned soruices.
according to lhe lnsirucllons for thatschedule.
Line
No.
Desuiptlon
(a)
Amount
(ln dollan)
(b)
1 Other 't58,943
2
3
4
5
6
7
8
I
10
11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO.2 (REV|SED)Page 367
Name of Hespondent
lntermountain Gas Company
Thls Reoort ls:(1) ffiRn Orisinal
(21 l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2015
Year/Period of Report
End of 2015/Q4
Transactlons wlth Assoclated (Afflllated) Companies
1, Report below lhe infomation called for concernlng all goods or services recelved lrom or provlded to assoclated (allillated) mmpanles amountlng to more lhan $250,000.
2. Sum under a description "Othef, all ol the aloremenlioned goods and servlces amounling to $250,000 or less.
3, Total under a descdptlon 'Tohl, the total of all of the aforemenlioned goods and services.
4. Whele amounts bllled to or recelved from lhe associated (afliliated) mmpany are based on an allocallon process, explaln in a foolnote lhe basls of the allocatlon.
Line
No.
Descriptlon ol the Good or Service
(a)
Name ol Assodated/Afllllated Company
(b)
Account(s)
Charged or
Credlted
(o) .
Amount
Charyed or
Crediled
(d)
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
21 Cash Collection Cascade Nalunal Gas 48518.4880.4880 1 15,846
22 Blll Printlno Cascade Nalural Gas 48580.4880,4880 160,421
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
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This page intentionally left blank.
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Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) []An orisinal
(21 l-lA Resubmisslon
Date of Reoort(Mo, Da, Yi)
12t31t2015
Year/Period of Report
End of 2015/Q4
Compressor Statlons
compressor stations, transmission compressor stations, dlslribution compressor stallons, and olher compressor slations,
2. For mlumn (a), lndlcate the produclion areas where such stalions are used. Group relalively small fleld compressor stations by producllon areas. Show lhe numbsr ol statlons
jolnlly owned.
Line
No.
Name of Stalion and Location
(a)
Numberof
Unlts at
Statlon
(b)
Cerlilicated
Horcepower lor
Each Statlon
(c)
Plant Cost
(d)
1 Jerome Compressor Station
1 600 1,730,359
2
3
4
5
6
7
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9
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11
12
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14
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn orisinat(21 nA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Compressor Statlons
lootnote each unlts slze and the date the unit was placed ln operatlon,
Line
No.
Expenses (except
depreclatlon and
iaxes)
Fuel
(e)
Expenses (except
deprecialion and
taxes)
Porrer
(0
Expenses (except
depreclallon and
taxes)
Other
(s)
Gas for
Compressor
Fuel ln Dth
(h)
Eleclricity for
Compressor
Station ln
kwh
0
Operational Data
Tolal Gompressor
Hours of Operalion
Ourlng Year
0)
OperatlonalData
Numberof.
Comprossors
Operated atTime
of Statlon Peak
(k)
Oate ol
Slallon
Peak
(u
1
49 15 1 11t1U2A1t
2
3
4
5
6
7
8
I
10
't1
12
13
14
15
't6
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (REV 12-07)Page 509
Name ol Respondent
lntermountain Gas Company
lnts HoDon ls:(1) fiRn originat(21 l--1A Resubmission
uate ol KeDon(Mo, Da, Yi)
1213112015
Y€arPenoo ot Kepon
End of 2015/Q4
Gas Storage Prolocts
1, Report lniections and wlthdrawals of gas lor all slorage projects used by respondent.
Line
No.
Item
(a)
Gas
Belonglng to
Respondent
(Drh)
b)
Gas
Belonging to
Othen
(Drh)
(c)
Tolal
Amount
(Drh)
(d)
2 January 89,260 89,260
3 February 2,030 2,030
4 Mardr
5 April
6 lvtay
7 June 12,254 12,254
I July 101,790 101,790
I August 10't,094 101,094
t0 September 91,871 91,871
11 Oclober 50,252 50,252
12 November 91,865 91,865
13 December 119,649 119,649
14 TOTAL fiohl of lines 2 thul3)660,065 660065
16 January 72,309 72,309
l7 February 70,594 70,594
18 March 40,437 40,437
19 Apdl 53,924 53,924
20 43,862 43,862
21 June 37,485 37,485
22 luly 46,493 46,493
23 August 42,042 42,042
24 Seplember 41,938 41,938
25 October 38,240 38,240
26 November 32,756 32,756
27 December 46,715 46,7'15
28 TOTAL 0olal of llnes 16 lhru 27)566,795 566,795
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Name of Respondent
lntermountaln Gas Company
I nts KeDon ls:(1) EInn oaginat(21 I-'lA Resubmlsslon
uate ol KeDon(Mo, Da, Yi)
12131120',t5
Yea[Penoo oI Kepon
End of 2015/Q4
Gas Storage ProJects
1. On line {, enter lhe total storage capaclty cerlilicated by FERC.
2, Reporl tolal amounl ln Dlh or olher unil, as appllcable on lines 2, 3, 4, 7. lf quantity is converted from Mcf lo Dth, provlde mnvemlon factor ln a foolnole.
Line
No.
Item
(a)
Total Amounl
(b)
STORAGE OPEMTIONS
1 Too orWorklno Gas End olYear 11,181,834 MMBIU
2 Cushlon Gas (lncludlno Naltue Gas)
3 Total Gas ln Reseryoir fiotal of llne 'l and 2)11,181,834 MMBtu
4 Certlllcated Sloraoe Caoacitv
5 Number ol lnlecllon - Wilhdnawal Wells
6 Number of Observallon Walls
7 Maxlmum Days' Withdrawal lrom Storage 79,905 MMBIU
I Date of Mulmum Davs' Wilhdrawal unm015
o LNG Termlnal Companles fln Dth)
10 Numbet of Tanks
11 Capaclty ol Tanks
12 LNG Volume
13 Received at'Shlp Rail'
14 Transfened to Tanks
15 Wthdrawn from Tanks
't6 'Boil Ofr Vapodzallon Loss
FERC FORM NO.2 (12-e6)Page 613_
Name of Respondent
lntermountain Gas Company
This ReDort ls:(1) []en orlsinat
(2') l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112015
Year/Period of Report
End of 2015/Q4
Transmlssion Llnes
1, Report below, by slate, the total miles of transmlssion lines of each transmlsslon system operated by respondenl at end of year.
nature ol respondents tille, and percenl ownership iflolnlly owned.
relked ln the books of acmunl, orwhat dlsposlllon of lhe llne and lts book costs are conlemplaled,
4. Report the number of mlles of plpe to one dedmal polnl.
Line
No.
Deslgnation (ldentilicatlon)
of Line or Group of Llnes
(a)(b)
Total Miles
of Pipe
(c)
1 Transmlsslon Llnes
289.90
2 Dislributkm and service lines
1,|,900.70
3
4
5
6
7
8
I
10
11
12
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien orisinat(2) l-lA Resubmission
Date of Report I Year/Period of Report(Mo, Da, Yi) |12tg1t2o1i I ena of 2015/Q4
Transmlsslon System Peak Deliverles
permits lncluslon of the peak lnlormatlon required on this page. Add rows as necessary to report all data. Number addilional rows 6.01, 6.02, etc.
Line
No.
Descdption
Dlh of Gas
Delivered to
lnterstate Pipelines
(b)
Dti of Gas
Dellvered to
Others
(c)
Total
(b)+(c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Date: 01r0'l/2015
2 Volumes ol Gas Transoorted
3 No-l,lolhe Transoor{allon
4 Other Flrm Tr,anspodatlon 511,220 511,220
5 lnterruptible Transportalion
6 Othor (Describe) (footnote detalls)
7 TOTAL 511,220 511,220
I Volumes of oas Withdrawn form Storaoe under Storaoe Conlracl
s No-Notioe Storaoe
l0 Olher Firm Storaoe 10,92'l fi,921
't1 lnterruptlble Stonaoe
12 Other (Describe) (footnote details)
13 TOTAL 10,921 10,921
14 Other Ooorallonal Activitles
15 Gas Withdrawn from Storaoe for System Operatlons
16 Reducton ln Line Pa*
't7 Olher Oescribe) (foolnote detalls)
18 TOTAL
19 SECTION B: CONSECUTIVE THREE.DAY PEAK DELIVERIES
20 Dates: 01/01/2015-01/03/2015
21 Volumes of Gas Transoorled
22 No-Nolke Transoorlalion
23 Olher Flrm Tnanspodation 1,339,781 1.33S.781
24 lnterruptible Transporlatlon
25 Other (Describe) (footnote detalls)
26 TOTAL 1,339,78'l 1,339,781
27 Volumes of Gas Wilhdrawn from Storaoe under Storaoe Contract
28 No-Notice Sloraoe
29 Olher Firm Sloraoe 31,429 31,429
30 lntenupllble Storage
31 Other Describel (foolnole delalls'l
32 TOTAL 31,429 31,429
33 Other Ooeralional Actlvltles
34 Gas Wlthdrawn from Slonaoo for System Openatlons
35 Reduclion in Line Pack
36 Other Oescribel lfoolnole delallsl
37 TOTAL
FERC FORM NO.2 (12-96)Page 518
Name of Respondent
lntermountain Gas Company
Thls Reoort ls:(1) fiRn original
(21 l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112015
YearPenoo ol Kepon
Endof 2015/Q4
Auxlllary Peaklng Facllltles
lnstallalions, gas liquefactlon plants, ollgas sels, elc.
For other facilities, report the rated maxlmum daily delivery capacities.
sepanate plant as contemplated by general instructlon 12 of the Uniform System of Accounts.
Line
No.
Location ol
Facility
(al
Type ol
Facility
6l
Maximum Daily
Dellvery Capacity
ol Faclllly
oth
(cl
Cosl ol
Facllity
(in dollars)
(d)
Was Facllity
Operaled on Day
of Highesl
Tnansmlssion Peak
Daliuerv?
1 Nampa, ldaho Liquelied natural gas 60,000 21,615,573
2 NW 1/4 Sec.3'l
3 T4n R1W.BM
4
5 Plymouth, WA Llquefed natural gas 1 13,300
6
7 Rexburg, lD Llquelied nalural gas 19,200 60,233
I
I
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
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! jt*. FoRM No.2 (REV0,|-11)Page 520
Name of Respondent
lniermountain Gas Company
This Reoort ls:(1) []Rn orisinat
(21 [-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112015
Year/Period of Report
End of 2015/Q4
Gas Account - Natural Gas
l, The purpose of thls schedula is lo account for lho quanlity ol nalural gas teceived and delivered by the respndent.
2. Natu,al gas means slther natural gas unmlxed u any mixlure ol natuld and mmufmluted gas.
3. Enter ln column (c) the ysar to date Dth as reporled ln lho schedules lndicaled fu lhe items o[ recoipts and delivedes.
4. Enler in column (d) the respoclive quarter's Dlh as reported ln lhe schedulss indlcated for lhe ilems o{receipts and delivedes.
5. lndicate in a fmlnole lhe quanlitles of bundled sales ald kanspodation gas and specify lhe llne on whlch such quantilios are listed.
6, lf lho respondent oporales lwo or moro syslems which aro not lnlslcoonected, submit separale pages for lhis putpose.
were not lransported through any lnterstale portion of lhe repding pipeline,
8. lndlcate ln a fmlnote lhe speclfic gas purchaso exponso acmunt(s! and rolated to which lhe aggregate volumes reprted ofl line l,lo. 3 relate.
reporilng yed, ad (3) conh*l slorago quan$tles.
foolnotos.
Line
No.
llem
(a)
Ref. Page No. of
(FERC Form Nos,
212-Al
(b)
Total Amount
of Dth
Year to Date
(c)
Cumenl Three
Months
Endod Amount of Dth
Quarterly Only
01 Name of System:
2 GAS RECEIVED
3 Gas Purchases (Accounts 800{05)3'1.078.027
4 Gas ol Others Received forGatherinq (Account489.1)303
5 Gas of Othens Recelved lor Transmlsslon (Account 489.2)305 31,982,81'l
6 Gas of Olhers Recelved for Dlstributlon (Account 489.3)301
7 Gas of Others Recetued fu Conhact Storaqe (Acmunt 489.4)307
I Gas of Otherc Received for Productlon/Extractlon/Processins (Account 490 and 491)
I Exchanged Gas Recelved from Others (Account 806)328
t0 Gas Recelved as lmbalances (Account 806)328
11 Recelpts of Respondonts Gas Transporled by Others (Account B5B)332 238,091
12 Other Gas Wlthdrawn from Storaqe (ExDlaln)
't3 Gas Recelved from Shlppers as Compressor Statlon Fuel
14 Gas Received from ShloDers as Lost and Unaccounted l0r
15 Other Receipts (Speclly) (footnote detalls)
16 Total Recelots fiotal of lines 3 lhru 15)63,298,92t
17 GAS DELIVERED
18 Gas Sales (Accounts 480-484)29,013,891
19 Dellveries of Gas Gathered for Olhen (Acoount489.1)303
20 Dellveries of Gas Tnansporled for others (Account 489.2)305 31,982,81 I
21 Deliveries of Gas Distribuled lor Others (Account 489.3)30'l
22 Dellverles of Contract Storaoe Gas (Account 489.4)307
23 Gas of Others Delivered for Production/Exkaction/Processlno (Acmunl 490 and 491)
24 Exchanoe Gas Delivered to Others Account 806)328
25 Gas Delivered as lmbalances (Account 806)328 235,87i
26 Dellveries of Gas to Olhers for Transportatlon (Account 858)332
27 Other Gas Dellvered to Storaqe (Exolaln)166,81(
28 Gas Used for Compressor Slalion Fuel 509
29 Other Delivedes and Gas Used for Olher Operalions
30 Total Delivedos (Totalof lines 18|hru 29)61.399.38(
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For 48,88i
33 TOTALS
34 Total Dellvedes, Gas Losses & Unaccounted For (Iotal of llnes 30 and 32)61,448,271
Name of Respondent
lntermountain Gas Comoanv
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3',U201s
Year/Period of Report
20151A4
System Maps
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1, Furnish five copies of a system map (one with each liled copy of this reporl) of ths facilities operated by the respondent for the production,
athering, transportatlon, and sale of natural gas. New maps need not bo furnished lf no important change has occurred in the facilities operated
the respondent since the date of the maps furnished with a previous year's annual reporl. lf, however, maps are not furnished for this reason,
should be made in lhe space below to the year's annual report with whlch lhe maps were furnished.2. lndicate the following information on the maps:
(a) Transmisslon lines.
(b) lncremental facilities.
(c) Location of gathering areas.
(d) Locatlon of zones and rate areas.
(e) Location of storage fields.
(Q Locatlon of natural gas fields.
(g) Locatlon of compressor stations.
(h) Nbrmal direction of gas flow (indicated by arrows).(i) Size of pipe.
O Locatlon of products extraction plants, stabilization plants, purification plants, recycling areas, etc.(k) Princlpal communities receivlng service through the respondent's plpeline.
3. ln addition, show on each map: graphic scale of the map; date of the facts the map purporls to show; a legend giving all symbols and
abbrevialions used; designations of facilities leased to or from another companyr giving name of such other company.
4. Maps not larger than 24 lnches square are desired. lf necessary, however, submit larger maps to show essentlal information. Fold the
maps to a size not larger then this report. Bind the maps to the
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Name of Respondent
lntermountain Gas Comoanv
This Report ls:
(1) X An Original
Ql A Resubmission
Date of Report
lMo, Da, Yr)tl
YearlPeriod of Report
End of 2015/O4
Footnote Roference
Page
No,
(a)
Line or ltem
No.
(b)
Column
No.
(c)
Footnote
No.
(d)
219 11 c 1
FERC FORM NO.2 (12-96)Page 551
Name of Respondenl
nlermountain Gas Comoanv
lhls Report ls:
(1) { AnOrlginal
t2) _ A Resubmlsslon
Date of Report
(Mo, Da, Yr)tt
l,ear/Perlod of Report
End of 2015/O4
Footnote Text
Footnote
No.
(a)
Footnote Text
(b)
1 Pase 209 Retirements '16,644,765
Paoe 209 Nooatlvo Trensmlssion Addltlons fi.025.272\
Paoo 205 lnlanoible Retlrem6nls (254.000)
Paqe 2'19 Book Cosl of Plant Retked 15.365.493
FERC FORM NO. 2 (REV 12-96)