2016Annual Report.pdf

O dTHIS FILING IS
Item 1: EI An lnitial(Original)
Submission
OR ! Resubmission No. _
Form 2 Approved
OMB No.1902-0028
(Expires 0913012017)
Form 3-Q Approved
OMB No.1902-O2Os
(Expires 1113012016\
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FERC FINANCIAL REPORT
FERC FORM No.2i Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and '16 and 18
CFR Parts 260.1 and 260,300. Failure to report may result in criminal fines, civil
penalties, and other sanctlons as provlded by law. The Federal Energy Regulatory
Commission does not conslder these repods to be of a confidential nature,
Exact Legal Name of Respondent (Company)
lntermountain Gas Company
Year/Period of Report
End of 2016/Q4
FERC FORM No.2/3Q (02-04)
ERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
!DENTIFICATION
Year/Period of Report
End of 2016/Q4
01 Exact Legal Name ofRespondent
lntermountain Gas Company
03 Previous Name and Date of Change (lf name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
06 Title of Contact Person
Manager of Accounting and Finance
05 Name of Contact Person
Ted Dedden
07 Address of Contact Person (Street, City, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
trn
This Report ls:
(1)
(2)
An Original
A Resubmission
10 Date of Report
(Mo, Da, Yr)
1A3112016
08 Telephone of Contact Person, lncluding Area Code
208-377-6149
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledgo, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name
Ted Dedden
12 Title
Manager ofAccounting and Finance
13sisnature {'{6rfu z/ tfi ^-
14 Datett "ff)r,^l /7 ^ortTiUe 18, U]SIO, f OUf , makes it a crime for any person knowingly and willlngly to maketr5 any Agency or Departm6nt of the United Siates any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO.2 (12-s6)Page 1
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
An Original
A Resubmission 12t31DA16
ls:Date of Reoort
(Mo, Da, Yi)Year/Period of
End of 2016/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,(a)
Title of Schedule Reference
Page No.
(b)(c)
Date Revised
(d)
Remarks
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1011General lnformalion
2 Conkol Over Respondent 102
3 Corporations Controlled by Respondent 103 NA
1074Security Holders and Voting Powens
5 lmportant Changes During the Year 108
b Comparatr've Balance Sheet 110-113
7 114-116Statement of lncome for the Year
8 Statement ofAccumulated Comprehensive lncome and Hedging Activities 117 NA
9 Statement of Retained Eamings for the Year 118-119
10 Statemenh of Cash Flows 120-121
't1 122Notes to Financlal Statements
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12 Summary of Utility Plant and Accumulated Provisions for Depreclatlon, Amortization, and Depletion 200-201
't3 Gas Plant ln Servlce 204-209
2',1214Gas Property and Capacity Leased from Othen NA
15 Gas Property and Capacity Leased to Othons 213 NA
16 Gas Plant Held for Future Use 214 NA
17 Constructlon Work in Progress-Gas 216
18 217Non-Traditional Rate Trealrnent Afforded New PrcJects NA
't9 General Descriptlon of Constructlon Overhead Procedure 218
20 Accumulated Provislon for Depreciation of Gas Utllity Plant 219
21 220Gas Stored
22 222-223lnvestrnents
23 lnvestmenls ln Subsidiary Companies 224-225 NA
24 Prepaymenb 230
25 Exlraordinary Properly Losses 230 NA
26 Unrecovered Plant and Regulatory Study Costs 230 NA
27 Olher Regulatory Asseb 232
28 Miscellaneous Defened Dobils 233
29 234-235Accumulaled Defened lncome Taxes
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Ottrer Credits)
30 CapitalStock 250-251
31 Capital Stock Subscribed, Capital Stock Liability fu Convenslon, Premlum on Capital Stock, and
lnstallmenb Received on Capital Stock 252
32 253Other Paid-ln Capital
33 Discount on Capital Stock 254
34 Capltal Stock Expense 2s4
35 Securities lssued orAssumed and Securities Refunded or Retired Dudng the Year 25s NA
256-257JOLong-Term Debt
37 Unamorlized Oebt Expense, Premium, and Discounton Long-Term Debt 258-259
FERC FORM NO.2 (12-96)Page 2
Name of
lntermountain Gas Company
ThiS
(1)
(2)
Reoort ls:
finn originat
Year/Period of
End of 2010/Q4A Resubmission
Dale of Reoort(Mo, Da, Yi)
1213112016
Llst of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for cerlain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Line
No.(a)
Tille of Schedule Relerence
Page No,
(b)(c)
Date Revlsed
(d)
Remarks
38 Unamortized Loss and Galn on Reacquked Debt 260
39 Reconcilialion of Reprted Net lncome wilh Taxable lncome for Federal lncome Taxes 261
40 Taxes Accrued, Prepaid, and Charged During Year 262-263
4',|Mlscellaneous Cunent and Accrued Liabilltes 268
42 Other Defened Credits 269
43 Accumulaled Defened lncome Taxes0ther Property 274-275
44 Accumulated Defened lncome Taxes-Other 276-277
45 Olher Regulatory Llablllties 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monlhly Quanlity & Revenue Oata by Rate Schedule 299 NA
47 Gas Operallng Revenues 300-301
48 Revenues from Transportation of Gas of Others Through Gathering Facllities 302-303 NA
49 Revenues ftom Transportation of Gas of Othem Through Transmission Facllites 304-305 NA
50 Revenues from Slonage Gas of Others 306-307 NA
51 Other Gas Revenues 308 NA
52 Discounted Rate Services and Negotiated Rate Services 3'13 NA
53 Gas Operation and Malntenance Expenses 317-325
54 Exchange and lmbalance Transactions 328 NA
55 Gas Used in Utility Operations 331 NA
56 Tnansmission and Compression of Gas by Others 332 NA
57 Olher Gas Supply Expenses 334 NA
58 Miscellaneous General ExpensesGas 335
59 Depreciation, Depletion, and Amodlzalion of Gas Plant 336-338
60 Parliorlam Conceming Cedaln lncome Deduction and lnterest Charges Accounts 340
COMMON SECTION
61 Regulatory Commission Expenses 350-351
62 Employee Pensions and Benefts (Account 926)352
63 Dlstributlon of Salades and Wages 354-355
64 Charges for Outside Professional and Other Consultative Servlces 357
65 Transactions wllh Assoclated ffiliated) Companies 358
GAS PLANT STATISTICAL DATA
66 Compressor Statlons 508-509
67 Gas Storage Pro.lects 512-513
68 Tansmission Lines 514
69 Tnansmission System Peak Deliveries 518
70 Auxilhry Peaking FaclllUes 519
71 Gas Account-Natural Gas 520
72 Shlpper Supplled Gas for the Cunenl Quarter 521 NA
73 System Map 522
74 Footnote Reference 551
75 Foohote Text 552
76 Stockholde/s Reporb (check appropriate box)
fl four copies will be submitted
! No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
of Respondent This
(1)
(2',)
Reoort
lXlAn
ls:
Original
Date of ReDort(Mo, Da, Yi)
12t31t2016
YeailPeflod ot
lntermountain Gas Company Resubmission End of 2016/Q4
General lnformatlon
1. Provide name and title of oflicer having custody of the general corponate books of account and address of oflce where the general orporate books are kept and address ol oflice
where any other corporate books of accounl are kept, if different from that where the general corporate books are kept.
Ted Dedden, Manager of Accounting and Finance
555 S Cole Rd
Boise, lD 83709
incorporated, state ttrat fact and give the type of organlzatlon and the date organized,
State of ldaho - October 12, 1950
the aulhority by which the receiyership or lrusteeship was created, and (d) date when possession by receiver or trustee ceased,
N/A
4. State the classes of utillty and other servicrs fumished by respondentluring lhe year in each State in which lhe respondent operaled.
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 lndustrial customers through out Southern ldaho.
5. Have you engaged as lhe principal accountant to audlt your linanclal statements an ac[ountant who ls not t]re pdndpal actountant for your previous yea/s certilied fnancial
stalemenb?
(1) ! Yes... Enter the date when such independent accountant was initially engaged:
(2) E No
FERC FORM NO.2 (,12-96)Page 101
Name of
lntermountain Gas Company
This
(1)
(2)A Resubmission 1213112016
Reoort ls:
filAn originat
Date of Reoort(Mo, Da, Yi)
Year/Period of Report
End of 2016/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 deflnition 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 organizalion.
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 control over the respondent, Othenrvise, report a "D" for direct, an "1" for indirect, or a "J" for joint control.
Line
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 (MDUEC)I DE 100.00
3 MDU Resources Group, lnc. (MDUR)M DC
4
5
6
7
8
k..
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FERC FORM NO.2 (12-96)Page 102
This
(1)
(2)
An Original
A Resubmission 12t31t2016
ls:Date of Reoort
(Mo, Da, Yi)
Year/Period of
End of 20'16/Q4lntermountain Gas Company
Securlty Holders and Voting 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 lhe stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with votlng rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the ordor 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, lt any security other than stock canies 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 managersr or in the determinalion
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. Specif,T 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,
2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors of the
respondent and number of such votes cast by prory.
Total:
By Proxy:
1. Give date of the latest closing of the stock
book prior to end of year, and, in a footnote, state
the purpose of such closing:
3. Give the date and place of
such meeting:
VOTING SECURITIES
4, Number of votes as of (date):
(b)
Total Votes
(c)
Common Stock
(d)
Preferred Stock
(e)
OtherLine
No.
Name (Title) and Address of
Security Holder
(a)
5 1,513,060 1,513,060TOTAL votes of allvotirq securities
6 TOTAL number of security holders 1 I
7 TOTAL votes of security holders listed below '1,513,060 1,513,060
8
I
10
11
12
't3
14
15
16
17
18
19
20
FERC FORM NO.2 (12-96)Page 107
Name of Respondent
lntermountaln Gas Company
This Report is:
(1) X An Original
(2\ _A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2016
Year/Period of Report
20161Q4
lmportant Changes Durlng the Quarter/Year
matters statements 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 reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission aulhorizing the transactlon, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. lmportant leaseholds (other than leaseholds for natural gas lands) that have been acquired or givon, assigned or surrendered: Glve effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commlsslon authorizing lease and give reference to such
authorization,
5. lmportant extension or reduction of transmission or distributlon system: State tenitory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approxlmate
annual revenues of each class of servlce.
Each natural gas company must also state malor new continuing sources of gas made available to it from purchases, development, purchase
contract or otherwise, giving location and approximate total gas volumes available, period of conkacts, and other parties to any such
arrangements, etc.
6. Obllgations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year afier date of issue: State on behalf of whom the obligation was
assumed 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 durlng the year,
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10, Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reportlng period.
13. ln the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent
pleasa 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, subsidlary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratlo.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10
11
12
13
None
NA
None
None
None
None
None
Not significant
None
NA
Etfective 1011116, revenue decreased $17.2 million due to purchased gas adjustment.
ln 2016, Mark Chiles who was lntermountain Gas Company's Vice President, Controller, and Assistant
Secretaryffreasurer, moved to the Regulatory Department as the Vice President of Regulatory Affairs and
Customer Service. Tammy Nygard accepted the role of Utility Group Controller.
NA
FERC FORM NO. 2 (12-96)108.1
(1)An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2016
Year/Period of Report
End of 2016/Q4
of
lntermountain Gas Company
Comparatlve Balance Sheet (Assets and Other Deblts)
Line
No.
Title of Account
(a)(b)
Reference
Page Number
Cunent Year End of
QuarterfYear Balance
(c)
Prior Year
End Balance
't2t31
(d)
I UTILITY PLANT
200-201 628,847,1942Utility Plant (101-106, 114)599,920,846
200-201 1 ,1 19,290 2,872,2603Construction Work in Progress (107)
4 200-201 629,966,484 602,793,106TOTAL Utllity Plant (Iotal of lines 2 and 3)
5 313,759,452 304,247,389(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)
6 Net Utilig Plant (total of line 4 less 5)316,207,032 298,545,717
7 Nuclear Fuel (120.1 thru 120.4, and 120.6)0 0
0I(Less) Accum. Provlsion for Amort., of Nuclear Fuel Assemblies (120.5)0
09Nuclear Fuel (Iotal of line 7 less 8)0
10 316,207,032 298,545,717Net Utility Plant (Iotal of lines 6 and 9)
11 Utility Plant Adjustments (116)122 0 0
12 Gas Stored-Base Gas (1 17.1)220 0 0
220 013System Balanclng Gas (1 17.2)0
14 Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)220 0 0
15 Gas Owed to System Gas (1 17.4)220 0 0
16 OTHER PROPERry AND ]NVESTMENTS
017Nonutility Property (121)0
18 0 0(Less) Accum. Provlslon for Depreciation and Amortization (122)
't9 222-223 0 0lnvestments ln Associated Companies ('123)
20 lnvestments in Subsldiary Companies (123.1)224-225 0 0
21 (For Cost ofAccount 123,1 See Footnote Page224, line 40)
22 0 0Noncurrent Portion of Allowances
23 Other lnvestments (1 24)222-223 117,990 72,235
24 Sinking Funds (125)0 0
25 Depreciation Fund (126)0 0
26 0Amortization Fund - Federal (127)0
27 0 0Other Special Funds (128)
28 Long-Term Portion of Derivativo Assets (175)0 0
29 Long-Term Portion of Derivative Assets - Hedges (176)0 0
30 117,990 72,235TOTAL Other Property and lnvestments (Iotal ot lines 17-2O,22-29)
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)1,147,004 1,027,861
33 Special Deposits (132-134)0 0
34 Working Funds (135)1,800 1,800
35 Temporary Cash lnvestments (136)222-223 0 0
36 Notes Receivable (141)0 0
37 Customer Accounts Receivable (1 42)5,122,500 8,554,002
38 497,475 80,377Other Accounts Receivable ('l 43)
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144)262,236 288,737
40 Notes Receivable from Associated Companies (145)0 0
41 Accounts Receivable from Associated Companies (146)290,325 258,696
42 0 0Fuel Stock (151)
43 0 0Fuel Stock Expenses Undlstributed (152)
I rl
FERC FORM NO.2 (12-e6)Page 110
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
12131t2016
Year/Perlod of Report
End of 2016/Q4
Comparative Balance Sheet (Assgts and Other Deblts)(contlnued)
Line
No
Title of Account
(a)(b)
Reference
Page Number
Current Year End of
Quarterl/ear Balance
(c)
Prior Year
End Balance
12t3'l
(d)
44 Residuals (Elec) and Extracted Products (Gas) (153)0 0
45 Plant Materials and Operating Supplles (154)3,099,160 2,920,938
46 Merchandise (155)0 0
47 Other Materlals 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 00
51 Stores Expense Undiskibuted (163)0 0
52 Gas Stored Underground-Current (164.1)220 32,025 ( 4s,813)
53 Ltquefled Natural Gas Stored and Held for Processlng (164.2 thru 164.3)220 5,'140,591 3,187,219
54 1 ,209,518 1,143,368Prepayments (165)230
55 Advances for Gas (166 thru 167)0 0
56 lnterest and Divldends Receivable (171)0 0
57 Rents Recelvable (172)0 0
58 Accrued Utility Revenues ('173)35,540,917 32,038,753
59 Miscellaneous Current and Accrued Assets (174)0 0
60 Derivative lnshument Assets (175)0 0
61 (Less) Long-Term Portion of Derivativs lnstrument Assets (175)0 0
62 Derivative lnstrume nt Assets - Hedges (176)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)5'1,819,079 48,878,464
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)241,002 220,618
67 Extraordinary Property Losses (1 82.1)230 0 0
68 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
69 Other Regulatory Assets (182.3)232 16,060,257 16,001,372
70 Preliminary Survey and lnvestigation Charges (ElectricXl 83)0 0
71 Preliminary Survey and lnvestigatlon Charges (GasX183.1 and 183.2)0 0
72 Clearing Accounts (1 84)70,984 0
73 Temporary Facillties (185)0 0
74 Miscellaneous Deferred Debits (1 86)233 54,130,32957,661,1'11
75 Defened Losses from Disposition of Utility Plant (187)0 0
76 Research, Development, and Demonstration Expend. (188)0 0
77 Unamortized Loss on Reacquired Debt (189)123,809 196,025
78 Accumulated Defened lncome Taxes (190)2U-235 16,3031,469,654
79 Unrecovered Purchased Gas Costs (191)( 19,903,676)( 10,998,512)
80 TOTAL Deferred Debits (Iotal of llnes 66 thru 79)55,723,141 59,566,135
81 TOTAL Assets and Other Debits (Iotal of lines 10-15,30,64,and 80)423,8A7,242 407,062,s51
FERG FORM NO.2 (12.96)Page 111
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report
Enn
ls:
Original
Date of Reoort(Mo, Da, Yi)Year/Period of Reporl
End of 2016/Q4ResubmissionlAyno16
Comparative Balance Sheet (Llabllltles and Other Credlts)
(b)
Reference
Page Number
Line
No.
Title of Account
(a)
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12131
(d)
1 PROPRIETARY CAPITAL
250-251 1,513,0602Common Stock lssued (201)1 ,513,060
3 250-251 0 0Preferred Stock lssued (204)
4 Capital Stock Subscribed (202, 2051,252 0 0
5 Stock Liability for Gonverslon (203, 206)252 0 0
6 Premium on Capital Stock (207)252 47,710,808 32,728,211
2537Other Paid-ln Capital (208-21'l)183,541 't83,541
I 252 0lnstallments Received on Capital Stock (2'12)0
9 (Less) Discount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (2'14)254 1,077,741 1 ,077,741
11 Retalned Earnings (21 5, 21 5.1, 216)118-119 69,030,464 71,413,984
12 11&119Unappropriated Undistrlbuted Subsldiary Earnings (216.1)0 0
13 250-251 0(Less) Reacquired Capital Stock (21 7)0
14 Accumulated Other Comprehensive lncome (219)117 0 0
15 TOTAL Proprietary Gapital (Total of lines 2 thru 14)117,360,132 '104,761 ,055
16 LONG TERM DEBT
17 256-257 90,545,457Bonds (221)65,818,184
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 20,850,000 47,900,000
21 258-259Unamortized Premium on Long-Term Debt (225)0 0
22 258-259 0 0(Less) Unamortized Discount on Long-Term Debt-Dr (226)
23 (Less) Currdnt Portion of Long-Term Debt 5,272,727 5,272,727
24 TOTAL Long-Term Debt (total of lines 17 thru 23)106,122,730 '1o8,445,457
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases-Noncunent (227)0 0
27 Accumulated Provlsion for Property lnsurance (228.1)0 0
28 Accumulated Provision for lnjurles and Damages (228.2)0 0
29 Accumulated Provision for Penslons and Benefits (228.3)34,872 13,650
30 0 0Accumulated Miscellaneous Operatlng Provisions (228.4)
3'l Accumulated Provision for Rate Refunds (229)0 0
FERC FORM NO. 2 (r2-96)Page 112
Name of Respondent
lnlermountain Gas Company
This
(1)
(2t
Is:
Original
Date of Reoort(Mo, Da, Yi)
A Resubmission 12t3',U2016
Year/Period ot Report
End of 2016/Q4
Comparatlve Balance Sheet (Liabllities and Other Credlts)(continued)
Line
No.
Title of Account
(a)(b)
Reference
Page Number
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12t31
(d)
32 Long-Term Portion of Derivative lnstrument Liabilities 0 0
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
34 Asset Retirement Obligations (230)69,610,372 65,249,238
35 TOTAL Other Noncurrent Llabilities (Total of lines 26 thru 34)69,645,244 65,262,888
36 CURRENT AND ACCRUED LIABILITIES
37 Current Portion of Long-Term Debt 5,272,727 5,272,727
38 Notes Payable (231)0 0
39 Accounts Payable (232)31,560,050 28,669,231
40 Notes Payable to Associated Companies (233)0 0
41 Accounts Payable to Associated Companies (234)1,242,841 '1,359,386
42 590,563Customer Deposits (235)730,941
43 Taxes Accrued (236)262-263 5,277,449 4,162,000
44 lnterestAccrued (237)665,070 666,167
45 Dividends Declared (238)2,670,000 2,670,000
46 Matured Long-Term Debt (239)00
47 Matured lnterest (240)0 0
48 Tax Collections Payable (241)196,560 201,488
49 Miscellaneous Cunent and Accrued Liabilities (242)268 3,818,139 3,417,s84
50 0 0Obligatlons Under Capital Leases-Current (243)
51 Derivative lnstrument Liabilities (244)0 0
52 (Less) Long-Term Portion of Derivative lnstrument Liabilities 0 0
53 Derivative lnstrument Liabilitles - Hedges (245)0 0
54 (Less) Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
55 TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54)51,433,777 47,008,946
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)8,335,824 8,035,657
58 Accumulated Defened lnvestment Tax Credits (255)3,606,004 4,576,161
59 Deferred Gains from Disposition of Utility Plant (256)00
60 Other Deferred Credits (253)269 10,1 32,709 11,381,07s
61 Other Regulatory Liabilities (254)278 2,075,772 6,603,501
62 Unamortized Gain on Reacquired Debt (257)260 0 0
63 Accumulated Deferred lncome Taxes - Accelerated Amortlzation (281)0 0
64 Accumulated Defened lncome Taxes - Other Property (282)62,954,081 63,327,538
65 Accumulated Deferred lncome Taxes - Other (283)( 7,7ee,031)( 12,33e,725)
66 TOTAL Deferred Credits (total of lines 57 thru 65)79,305,359 81,584,207
87 TOTAL Liabilities and Other Credits (total of lines 15,24,35,55,and 66)423,867,242 407,062,553
FERC FORM NO.2 (12-96)Page 113
This page intentionally left'blank.
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Statement of lncome
Quarterly
1. Enter ln column (d) the balance for the reportlng quarter and in column (e) the balance for the same three month period for the pdor year.
other utility function for the current year quarler.
other utlllty function for the prior year quarter.
4, lf additlonal columns are noeded place them ln a footnote.
Annual or Quaderly, if applicable
5. Do not r€port foudh quarter data ln columns (e) and (f)
8. Repoil amounts tor accounts 412 and 413, Revenues and Expenses from Utllity Plant Leased to Others, ln another utllity columnin a slmilar manner to a ulility deparlment.
Spread the amount(s) over lines 2 lhru 26 as appropdate. lnclude these amounts in columns (c) and (d) totals.
7. R€port amounts ln account 414, Other Utility Operating Income, ln the same manner as accounts 4'12 and 413 above.
8. Report data for lines 8, 10 and '11 for Natural Gas companies using accounls 404.1, 404,2, 4043,4A7.'l and 407.2.
9. Use page 122 for lmportant not$ regardlng the statement of income for any account thereof.
10. Glve concise explanatlons concerning unsettled rato proceedlngs where a contingency exists such that refunds of a material amount may need to be made to lhe utillty's
customers or whlch may result in material refund to the utility with respect to power or gas purchas€s. State for each year effected the gross revenuEs or costs lo which the
respect to power or gas purchases.
recslved or costs incurred for power or gas purches, and a summary of tho adjustments mad6 to balance sheet, lncom€, and expense accounts.
12. lf any notes appearing in the report to stokholders are applicable to the Statement of lncome, such noles may be lncluded al page '122.
13. Enter on page 122 a concise explanation of only those changes in accountlng mehods made during the year which had an effect on net income, including the basis of
allocatlons and apportionments from those used in lhe preceding year. Also, give lhe appropdate dollar effect of such changes.
14. Explain ln a footnote if the previous yea/s/quarte/s ligures are different from that reported ln prior reports.
Tltle of Account
Line (a)
No.
(b)
Referencg
Page
Number
Total
Cunent Year to
Date Balance
lor Quarter/Year
(c)
Totai
Prlor Year to Date
Balance
for QuarlerYear
(d)
Cunent Three
l/onths Ended
ouarterly only
No Fourth Quader
(e)
ftiy Three
lvlonlhs Ended
Quarteily Only
No Fourth Quarler
(0
1 UTILIW OPERATII'IG INCOME
2 Gas Operatlng Revanues (4{X))30&301 256,353'158 0256,193,000 0
3 Operating Expensos
4 Operation Expenses (401)317-325 206,524,03!207,954,1m 0 0
5 Maintonance Apenses (,102)1,372,129 0 0317.325 4,503,63C
6 Depreclauon Expense (,103)33G338 '17,079,16S 17,537,955 0 0
7 Depreciallon Expense for Asset Rollrement Costs (403. 1 )336.338 0 0 0
8 Amorllzalion and Deplotior of Utility Plant (404405)33&338 3,175,69{1,291,175 0 0
9 Armrlizafion of Utility Pla{Acu. Adiuslmenl (406)33&338 0 0 0
10 Amort. of Prop. Lossos, Unrecovored Pl&l and Reg, Strdy Cosb (407.1)0 0 0
11 Amortizalftrn of Conversion Expenses (,07.2)0 0 0
12 R€gulatory Debits (407.3)00 0
13 (Less) Regulatory Credits (407,4)0 0 0
14 Taxes olher lhan lncome Tues (408.1)262-263 10,940,96(10,709,458 0 0
15 lncome Taxes-Federal (409. I )262-263 3,632,'17(4,020,191 0 0
16 lncome Taxes-Other (409, 1)262-263 1,293,86(( 438,775)0 0
17 Provislon of Defaned lncome Tues (41 0. 1 )234.235 2,812,s11 2't,049,790 0 0
18 (Less) Provlsion for Defered lncome Tares-C,edlt (411.1)ts+235 5,098,131 20,998,063 0 0
't9 lovestment Tax Credit AdjrstmentNet (41 I .1)( 970,152 n1,577 0 0
20 (Less) Galns from DhposlUon of U$lity Plant (41 1.6)0 0 0
21 Losses fom Dhposillon of Ulility Plant (41 '1.7)0 0 0
22 (L6ss) Gains fom Dlsposlhn of Allorances (41.l.8)0 0 0
23 Losses fiom Disposilion ofAllowares (41'1.9)0 0 0
24 Accretlon Expensa (41 1,10)0 0 0
25 ToTAL Utility operaling Expenses fiotd of llnes 4 lhru 24)243,953,76t 215,789,557 0 0
26 Net UUlity Operating lncome (Iotal of lines 2 less 25) (Cany fonrard to page I 16,
ine 27)14399,39!10,403,443 0 0
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
An Original
A Resubmission
Date of ReDort
(Mo, Da, Yi)Year/Period of Report
End of @l!@[1213112016
FERC FORM NO.2 (12-e6)Page 114
Name of Respondent
lntermountain Gas Company
This
(1)
(z',)
ls:
Original
Date of Reoorl(Mo, Da, Yi)Year/Period of Report
End of 2016/Q4Resubmission12t31t2016
Statement of lncome
Line
No.
Elec. Utility
Current
Year to Date
(in dollars)
(s)
Elec. Utility
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Current
Year to Date
(in dollars)
(D
Gas Utility
Previous
Year to Date
(in dollars)
o
Other Utility
Current
Year to Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
(l)
1
2 0 0 256,353,158 256,193,000 0 0
3
4 0 0 206,524,039 207,954,120 0 0
5 0 0 4,503,630 4,372,129 0 0
17,079,1 69600 17,537,955 0 0
7 0 0 0 0 0 0
I 0 0 3,175,6S6 1,291,175 0 0I000000
10 0 0 0 0 0 0
01100 0 0 0
12 0 0 0 0 00
13 0 0 0 0 0 0
14 10.940.96000 10,709,458 0 0
'15 0 0 3,632,'t76 4,020,191 0 0
't6 0 0 1,293,866 ( 438,775)0 0
17 2,872,516 21,049,790 000 0
18 0 0 5,098,132 20,998,063 0 0
19 ( 970.157)0 0 291,577 0 0
20 0 0 0 0 0 0
21 0 0 0 0 0 0
22 0 0 000 0
23 0 0 0 0 0 0
02400 0 0 0
25 243,953,763 245,789,557 0 000
26 0 0 12,399,395 10,403,443 0 0
FERC FORM NO.2 (12-96)Page 115
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) SRn orisinat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2016
Year/Period of Report
End of 2016/Q4
Statement of lncome(continued)
Line
No.
Title of Account Roference
Page
Number
(a)(b)
Total
Current Year to
Dato Balencs
for QuarlertYear
(c)
Total
Prior Year to Dale
Balanco
lor Ouarlerffear
(d)
Cunanl Three
Irrhnths Ended
Quaderly Only
No Fourth Qurter
(e)
Prior Threo
[tonths Ended
Ouartedy Only
No Fourth Quarter
(0
27 t{et Utility Operaling lncome (Caried foward from page 114)12,399,39r 10,403,443 c 0
28 OTHER INCOIiIE AND DEDUCTIONS
29 olhor lncomo
30 Nonutility Operating lncome
31 Rsvenues form irerchandlslng, Jobbing and ConUact Wotk (415)0 0 0
32 (Less) Costs ad Expense of l4erchandising, Job & Conlract Woft (4.l 6)0 0 0
33 Revenues from tlonuflity Operalions (417)1,833,26(2,175,379 0 0
34 (Less) Expenses of Nonutility Operatons (417,1)1,459,6s!1,772,530 0 0
35 Nonoperaling Rental lncomo (418)0 0 0
36 Equity in Eamings of Subsidlary Companies (418.1)119 0 0 0
37 lnterest and Divldend lncomo (419)5,43(37,310 0 0
38 Allowanco for Other Funds Used During Construc$on (4i9.1)233,772 0 0
39 Miscellaneous Nonoperating lncome (421)28,69(29,279 0 0
40 Gain on Dspsltion of Proporty (421.1)0 0 0
41 TOTAL Olhe, lncome (l-otal of llnes 31 thru 40)407,72i 703,210 0 0
42 )ther lncome Deductions
43 Loss on Disposition of Property (421.2)0 0 0
44 Miscellaneous Amortization (425)0 0 0
45 Dona$oos (426.1)340 123,05(204,164 0 0
46 Life lnsurance (426.2)| 73,427"0 0 0
47 PenalUes (426.3)0 0 0
48 Expenditures for Cerlain Clvlc, PoliUcal and Related Activilies (426.4)12,81i 65,268 0 0
49 Oth€r oeductions (426.5)5,061 145,048 0 0
50 TOTAL other lnclme oeducuons Ootd of llnes 43 thru 49)340 127,s01 114,480 0 0
51 Iaxss Applic, to Other lncome and Deducllons
52 Taxes Other lhan lncome Taxes (408.2)262-263 0 0 0
53 lncome Taxas-Federal (409.2)262-263 189,02(126,500 0 0
54 lncome Taxes-Othor (,109.2)262-263 43,158 28,883 0 0
55 Provision br Deferred lncoma Taxes (110.2)23+235 c 0 0 0
56 (Less) Provision for Dofened lncome Taxes-Crcdit (41 I .2)23+23s (0 0 0
57 lnvest nent Tax &edit Adiustments-Net (,l l '1 .5)(0 0 0
58 (Loss) lnvostment Tax Credib (420)c 0 0 0
59 TOTAL Taxos on 0th6r lncomo and Deductions ffotal oflines 52-58)232,178 155,383 c 0
60 Net Olher lncoms and Deducllons fiolal of lines 41 , 50, 59)48,041 133,347 €0
61 INIERESTCHARGES
62 lnlsrost on Long-Term Dsbt (427)3,$2,86!3,905,s73 c 0
63 AmoilizaUon of Debt Dlsc. ad Expense (428)25&259 113,51 66,275 0 0
64 Amorlizalion of Loss on Reacquired Debt (428.1)72,211 72,216 0 0
65 (Less) Amor{zation of Premium on OebbCredit (429)25&259 (0 0 0
66 (Less) AmortlzaUon of Gain on Reacquked Debt-Credit (429,1)(0 c 0
67 lnterest on kbt to Associated Companies (430)340 (0 0 0
68 olher lnterest Expense (431)340 175,88:158,31 3 0
69 (Less) Allowance for Borrowed Funds Used During ConstrucUon-Cledit (432)207,69{693,539 0
70 Net lnterest Charges fotal of llnes 62 thru 69)4,136,80,3,508,838 0 0
71 lncone Befote Extraordlnary ltems (total of lines 27,60 ard 70)8,310,63:7,027,952 0 0
72 ]ORAORDINARY ]TEMS
73 Extraordinary lncomo (434)(0 0
74 (Less) Exkaodinay Deducdons (435)(0 0 0
75 Net Extrerdinary ltems (Tohl of line 73lss llne 74)(0 0 0
76 lrrcome TaregFederd aod Olher (409.3)%2-263 (0 0 0
77 Extrmrdinary ltems afler Taxos [fotal of lin6 75 loss line 76](0 c 0
78 Net lncome (lolal of linos 71 and 77)8,310,63i 7p27,952 c 0
FERC FORM NO.2 (r2-s6)Page '116
Statement of Retalned Earnlngs
1. Report all changes in appropriated retained eamings, unappropriated retained eamings, and unappropriated undisttibuted subsidlary eamings for the year.
affected in column (b),
3. State the purpose and amount for each reservalion or appropriation of retained eamlngs.
5. Show dividends for each class and series of capital stock.
Prevlous Quarter
Year to Date
Balance
(d)
Line
No.
Item
(a)(b)
Contra Primary
AccountAffected
Current Quarter
Year to Date
Balance
(c)
UNAPPROPRIATED RETAINED EARNINGS
71,413.984 75,070,4611Balance-Beginning of Period
2 Chanoes (ldentify by orescribed retained eaminqs accounls)
3 Adiustments to Retalned Eamings (Account 439)
4 8,310,633 7,027,952ToTAL Credits to Retained Earnings (Account 439) (footnote details)
5 TOTAL Debits to Retained Earninqs (Account 439) (foolnote details)14,153 4,429
o Balanco Transfered from lnmme (Acct 433 less Acct 418.1)
7 Approprlatlons of Retained Earninos (Amount 436)
8 TOTAL Appropriations of Retained Earnings (Accounl 436) (footnote details)
I Dividends Declared-Preferred Stock (Acmunt 437)
10 TOTAL Divldends Dedared-Prefened Stock (Account 437) (ootnote detalls)
11 Divldends Oeclared-Common Stock (Account 438)
10,680,000 10,680,00012TOTAL Dlvidends Oedared-Common Stock (Account 438) (footnote details)
13 Tnansfers from Account 216,1, Unappropriated Undlsttibuted Subsidlary Eamings
14 69,030,464 71,413,984Balance-End of Period fotal of llnes 1, 4, 5, 6, 8, 10, 12, and 13)
15 APPROPRIATED RETAINED EARNINGS (Account 215)
16 TOTAL Appropriated Retalned Eamings (Account 215) (footnote details)
17 APPROPRIATED RETAINED EARNINGS-AMORTEqTPN RESERVE, FEDERAL (Account
18 TOTAL Appropriated Retained Eamings-Amortizalion Reserve, Federal (Account
19 TOTAL ADoropdated Retalned Eaminss (Accounts 2'15, 215.1) (Total of llnes
69,030,464 71,413,98420TOTAL Retalned Eamings (Accounb 215,215.1,216) fiolalof llnes 14 and 1
21 UNAPPROPRIATED UNOISTRIEUTED SUBSIDIARY EARNINGS (ACCOUNI 216.1)
Report only on an Annual Basls no Quarterly
22 Balance-Beginning of Year (Deblt or Credit)
23 Equity in Eamings for Year (Credit) (Account 41 8,'l )
24 (Less) Divldends Reccived (Debit)
25 Oher Changes (Explain)
26 Balance-End ol Year
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Reoort(Mo, Da, Yi)
12t31t2016
Year/Period of Report
End of 2016/Q4
An Original
A Resubmission
FERC FORM NO.2 (12-96)Page 't 18-119
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) ldentify
separately such items as investments, fixed assets, intangibles, etc.
(2) lnformation about noncash investing and financing activities must be provided in the Notes to the Financial statemenls. Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: lnclude gains and losses pertaining to operating activities only, Galns and losses pertaining to invesling and financing
activilies 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 capitalized with the plant cost.
Line
No.
Description (See lnstructions for explanation of codes)
(a)
Currenl Year
to Date
QuartorfYear
Previous Year
to Date
QuartorAr'ear
1 Net Cash Flow from Operating Activities
2 Net lncome (Line 78(c) on page 1 16)8,310,633 7,027,952
3 Noncash Charges (Credits) to lncome:
4 Depreciatlon and Depletion 20,254,864 18,829,131
5 Amortization of (Specify) (footnote details)
6 Defered lnome Taxes (Net)( 2,225,616)51,726
7 lnvestrnent Tax Credit Adjustnents (Net)( 970,156)291,577
8 Net (lncrease) Decrease in Receivables ( 431,e50)( 2,130,925)
I Net (lncrease) Decrease in lnvenlory ( 1,985,398)'1,897,682
10 Net (lncrease) Decrease in Allowances lnventory
1'l Net lncrease (Decrease) in Payables and Ac,crued Expenses 3,698,393 219,732
12 Net (lncrease) Decrease in Olher Regulatory Assets
13 Net lncrease (Decrease) in Olher Regulatory Llabilities ( 2,239,695)8,905,164
14 (Less) Allowance for Other Funds Used Dudng Conslruction 233,772
15 (Less) Undistributed Eamings from Subsldiary Companies
16 Other (footnote details):
't7 Net Cash Provided by (Used ln) Operating Activities
18 (Total of Lines 2 thru 16)35,555,934 23,713,408
19
20 Cash Flows from lnvestment Activitles:
21 Constuction and Aquisition of Plant (includlng land):
22 Gross Additions to Utility Plant (less nuclear fuel)( 37,640,888)( 41,175,97e)
23 Gross Addltions to Nuclear Fuel
24 Gross Additions to Common U0lity Plant
25 Gross Additlons to Nonutillty Plant
20 (Less) Allowance for 0ther Funds Used During Conslruction
27 Other (foolnote details):
28 ( 41,175,979)Cash Ouflows for Plant (Iotal of llnes 221hru27)( 37,640,888)
29
30 Acquhilbn of Olher NoncunentAssets (d)
31 ( 1s2,946)Proceeds from Disposal of Noncrnent Assets (d)395,725
32
33 lnvestm€nts in and Advances to Assoc, and Subsldlary Companles
34 Contdbutlons and Advances from Assoc. and Subsidlary Companies
35 Dispositon of lnvestments ln (and Advances to)
36 Associated and Subsidiary Companles
37
38 Purchase of lnvesUnent Securites (a)( 37,578)( 35,5e7)
39 Proceeds from Sales ol lnveslment Securitles (a)
Name Respondent This
(1)
(2)
ls:Date of Reoort(Mo, Da, Yi)Year/Period of Report
End of 2016/Q4lntermountain Gas Company An Original
A Resubmission 12t31t2o',t6
FERC FORM NO.2 (r2-e6)Page 12A
Statement of Cash Flows (continued)
Line
No.
Current Year
to Date
Quarterl/ear
Description (See lnstructions for explanation of codes)
(a)
Previous Year
to Date
QuarterfYear
40 Loans Made or Purchased
41 Colleclions on Loans
42
43 Nel (lncrease) Decrease in Recelvables
44 Net (lncrease) Decrease ln lnvontory
45 Net (lnoease) Decrease in Allowances Held for Speculation
46 Net lnoeaso (Decrease) ln Payables and Accrued Expenses
47 Other (footnote detalls):
48 Net Cash Provided by (Used in) lnvesllng Activitles
49 (Iotal of llnes 28 thru 47)( 37,282,741)( 41,364,522)
50
sl Cash Flows from Flnancing Aclivides:
52 Proceeds from lssuance olt
53 Long-Term Debt (b)29,866,080
54 Preferred Stock
55 '15,000,000 7,000,000Common Stock
56 ( 17,403)Other (footnote details); Tax withholding on stock-based compensalion
57 ( 27,050,000)Net lncrease in Short-term Debt (c)26,900,000
58 Other (footnote delails):
59 Cash Provided by Outside Sources (Total of lines 53 thru 58)17,798,677 33,900,000
60
61 Paymenls for Relirement of:
62 ( 5,272,727)( s,272,7271Long-Term Debt (b)
63 Prefened Stock
64 Common Stock
65 Olher (footnote detaih):
66 Net Decrease in Short-Term Debt (c)
67
68 Dividends on Prefened Stock
69 Divldends on Common Stock ( 10,680,000)( 10,680,000)
70 Net Cash Provlded by (Used in) Financing Activities
71 1,845,950 17,947,273(l'otal of lines 59 thru 69)
72
73 Net lncrease (Decrease) in Cash and Cash Equlvalenb
74 1 1 9,143 296,1 59(Total of line 18, 49 and 71)
75
/b Cash and Cash Equivalenb at Beginning of Period 1,029,661 733,502
77
78 Cash and Cash Equivalents at End of Period 1,148,804 1,029,661
Name ot Kesponqent
lntermountain Gas Company
tnts
(1)
(2)
ts:UAIE OI KCDON
(Mo, Da, Yi)YearPeflocr ot Kepo[
End of p!!/QlAn Original
A Resubmission 12t3',U2016
FERC FORM NO.2 (12-96)Page 12Oa
Name of Respondent
lntermountain Gas Company
This Report is:
(1)X An OriginalQ) A Resubmission
Date of Report
(Mo, Da, Yr)
1213112016
Year/Period of Report
20t6tQ4
Notes to Flnanclal Statements
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FERC FORM NO.2'3.Q (REV 12.07}122.1
1. Provide important disclosures regarding the Balance Sheet, Statement of lncome for the Year, Statement of Retained
and Statement of Cash Flow, or any account thereof. Classify lhe disclosures according to each financial statemenl, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject malters and
in tho 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 assels or liabilities existing at year end, and briefly explain any action initiated by the lnternal
Revenue Service involving possible assessment of additlonal income taxes of material amount, or a claim for refund of income taxes of a
material amount initlated by the utility. Also, briefly explain any divldends in arrears on cumulalive prefened slock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash conhibutions. Furnish details on
accountlng for the plans and any changes in the method of accounting for them. lnclude details on the accounting for transition obligations
galns or losses, the amounts deferred and the expected recovery periods. Also, disclose any cunent yea/s plan or trust curtailments,
transfers,or reverstons of assets.Entities that participate tn multiemployer postretirement benefit plans (e.g parent company
recognized in thesponsored pension plans) disclose in
respondent's financial statements for
addition to the required disclosu res for the consolid ated plan,(1)the amount of cost
each plan for the period presented,and (2)the basis for determining the respondent's share of the total
plan costs.
4. Furnish details on the respondent's asset retirement obllgations (ARO) as required by instruction no. 1 and, in addition, disclose the
recovered through rates to settle such obligalions. ldentify any mechanism or account in which recovered funds are being placed (i.e. trust funds,
insurance policies, surety bonds). Furnish details on the accountlng for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligatlons. lnclude details on lhe accounling for seltlement of the obligalions and any galns 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, provlding 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 earnings affected by such restrictions.
9. Disclose details on any signilicant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondont'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 (i.e.,
productlon, gathering), maJor pipeline investments, acquisitions by the parent corporation(s), and dishibutions of capltal.
10. Explain concisely unsettled rate proceedings whero a conlingency exists such that the company may need to refund a material amount to
the utllity's customers or that the utility may receive a malerlal refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to
retain such revenues or to recover amounts paid with respect to power and gas purchases.
11, Explaln concisely significanl amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adiustments made to balance sheet, income, and
expense accounts.
12. Explaln concisely only those significant changes in accounting methods made during the year whlch 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 dlsclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end ofthe most recent year have occurred which
have a material effect on the respondent. Respondent must includo in the notes significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent ln the preparation of the financlal statements; status of long-term
contractsi capitalization including significant new borrowings or modifications of existing financing agreoments; and changes resulting from
business comblnations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a signlficanl 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 lo the stockholders are applicable
and furnlsh the data required by the above instructions, such notes may be included herein.
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original(21 A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2016
Year/Period of Report
2016/Q4
Notes to Financlal Statements
NOTtr 6 _ ASSET RETIREMENT OBLIGATIONS
The Cornpany records obligations related to retirement costs of natnral gas distribution mains and lines as asset
rctirement obligations.
A reconciliation of the Company's liability, r,vhich is included in defened credits and other liabilities-other, for
the years ended December 31 was as follows:
2016 2015
(In thousands)
$ 116,210 $ 606
2,371
(8e8)
6,735 39
115 56s
Balance at beginning of year
Liabilities incrured
Liabilities seffled
Accretion expense
Revisions in estirnates
Balance at end ofyear $ 124,418 $ 116,210
The 2015 revisions in estimates consist principally of updated natural gas distribution mains and lines asset
retirement obl i gation costs.
The Company believes that largely all expenses related to asset retirement obligations will be recovered in rates
over time and, accordingly, defers such expenses as regulatory assets.
NOTE 9 - EMPLOYED BENETIT PLANS
Pension ancl other postretirement benefit plans
The Company has a noncontributory defrnecl benefit pension plan ancl other postretirement benefit plans for
cefiain eligible employees. Prior to 2015, the defined pension plan benefits and accruals were frozen. The
Comparry'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 1, 2010, eligibility to receive retiree medical benefits was modified at Cascade and
Internrountain. Cun'ent employees at Intermountain, and those hired before June 1, 1992 at Cascade, who had
attained age 55 with 10 years of continuous service by December 31, 20l0,will be plovided the current retiree
rnedical insurance benefits or can elect the new benefit, if desired, regardless of when they retire. All other
employees must meet the new eligibility critelia of age 60 and 10 years of continuous senrice at the time they
retire. These employees will be eligible for a specified cornpany flinded 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 rctiree medical benefits.
In20l2, the Company modified health carc coverage for certain retirees. Effective Jannary l,2013,post-65
coverage was replaced by a fixed-dollar subsidy for retirees and spouses to be nsed to purchase individual
insurance through an exchange.
Changes in benefit obligation and plan assets for the years ended December 3t,2016 and 2015 and arnounts
recognized in the Consolidated Balance Sheets at December 31,2016 and 2015, were as follows:
FERG FORM NO.2/3.Q (REV 12.07}122.2
Name of Respondent
lntermountain Gas Company
This Report is:
(1)X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112016
Year/Period of Report
2016/04
Notes to Financlal Statements
Pension Benefits Other Poshetirement Benefi ts
2016 20ls 2016 2015
Change in benefit obligation:
Benefit obligatiott at begimring of year
Service cost
Interest cost
Plan participants' conh'ibutions
Actuarial (gain) loss
Benefits paid
892
(4,431)
$ 20,527
214
793
400
183
(1,618)
$ 91,054
3,592
(ln thousands)
$ 97,789
3,540
(5,852)
(4,423)
$ 22,012
230
792
423
(806)
Q,t24)
Benefit obligation at end ofyear 91,107 91,054 20,499 20,52',1
Change in net plan assets:
Fair value ofplan assets at beginning ofyear
Achral gain (loss) on plnn assets
Employer conh'ibution
Plan participants' bonh'ibutions
Benefits paid
76,943
6,408
(4,431)
72,973
(2,518)
10,911
(4,423)
19,884
1,013
398
400
(1,618)
21,464
7
114
423
(2,t24)
Fair value ofret plan assets at end ofy661 78,920 76,943 20,077 19,884
Funded status - nnder $ (12,I87)$ (14,1 1 l) $ (422) $ (643)
Amounts recognized in the Consolidated
Balance Sheets at December 3l:
Other assets (noncun'ent)
Other liabilities (noncurent)
$$
999
s
(14,1 I l)
11322
$
(1,744)(1,642)(12,187\
Net amountrecognized $ (12,187)$ (t4,1 1 l)$ (422) $ (643)
Anrounts recognized in regulatory assets
(liabilities) consist ofl
Actuarial loss
Prior service credit
$ 44,101 $ 45,849 $ 6,644
(1,706)
$ 7,041
(t,862)
Total $ 44,101 $ 4s,849 $ 4,938 $ 5,179
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 customels over time. For more information on regulatory assets
(liabilities) see Note 3.
Uruecognized pension achlarial losses in excess of l0 percent of the grcater of the projected benefit obligation
or the market-related value of assets are amoftized on a straightJine basis over the average life expectancy of
plan participants. The market-relatecl value of assets is determined using a five-year average of assets.
FERC FORM NO. 2/3-Q (REV 12-07)'122.3
Weighted average assumptions used to determine net periodic benefit cost for the years ended December 3l
were as follows:
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2\ _A Resubmission
Date of Report
(Mo, Da, Yr)
1213112016
Year/Period of Report
2016/Q4
Notes to Flnancial Statements
Pension Benefits
2016 2015
Other Postretirement Benefi ts2016 2015
Discount rate
Expected return on plan assets
4.03V.
6.750h
3,73%
7.00%
4.040h
5.71Vo
3.73%
6.00%
The expectecl rate of rehrur on pension plau assets is based on a tatgeted asset allocation range determined by
tlre flinded ratio of the plan. As of December 31, 2016, the expected rate of return on pension plan assets is
based on the targeted asset allocation range of 40 percent to 50 percent equity securities and 50 percent to 60
percent fixed-incorne securities and the expected rate of retrm fi'om these asset categories. The expected rate of
rehtrn on other postretirement plan assets is based on the targeted asset allocation range of 30 percent to 40
percent equity securities and 60 percent to 70 percent fixed-income secnrities and the expected rate of retum
from these asset categories. The expected rehlm on plan assets for other postretircment benefits reflects
insurance-related investment costs.
Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
follows:
2016 , 2015
Health care trcnd rate assumed for next year
Health care cost trend rate - ultirnate
Year in which ultimate trend rate achieved
9,00h - 10.7v"
4.5V,
2024
8.0%
5.0%
2021
The Comparry's other postretirement benefit plans include healtlrcate benefits for certain retirees. The plans
underlying these benefits may require contributions by the retiree depending on such retiree's age and years of
service at retircment or the date of tetirement. The accounting for the health care plans anticipates future
cost-shadng changes that are consistent with the Cornpany's expressed intent to generally increase retiree
contributions each year by the excess of the expected health care cost trencl rate over six percent.
Asstrmed health care cost trend rates rnay have a significant effect on the amounts reported for the health care
plans. A one percentage point change in the assumed health.care cost trend mtes would have had the following
effects at December 3l' 2016:
1 percentage l percentage
Point Increase Point Decrease
(In thousands)$sz$
$ 1,421
Effect on total of service and interest cost components
Effect on postretircment benefit oblieation
(4e)
$ (1,225)
T
T
Outside investment managem manage the Company's pension and postretirement assets. The Company's
investment policy with respect to pension and other postretirement assets is to rnake investments solely in the
interest of the participants and beneficiaries of the plans ancl for the exclusive pulpose of providing benefits
accrued and defraying the reasouable expenses of administration. The Company strives to maintain investment
diversification to assist in rninimizing the risk of large losses. The Company's policy guidelines allow for
FERC FORM NO. Z3.Q (REV 12-07)122.4
Name of Respondent
lntermountain Gas Company
This Report is:
(1)X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
1213112016
Year/Period of Report
2016/Q4
Notes to Flnancia! Statements
investment of ftinds in cash equivalents, fixed-incorne securities and equity securities. The guidelinei prohibit
investment in commodities and flrtures coutracts, equity private placement, elnployer secudties, leveragecl or
delivative securities, options, direct real estate investments, preciotrs metals, venture capital ancl lirnited
partnerships, The guideliues also prohibit short selling and margin transactions. The Company's practice is to
periodically revierv and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit
price) in an orderly transaction between market participants at the measurement date. The ASC establishes a
hierarchy for grouping assets and liabilities, based on the significance of inputs.
The estirnated fail values of the Cornpany's pension plan assets are determined using the market approach.
The canying value of the pension plan's Level2 cash equivalents approxirnates thir value and is detennined
using observable inputs in active markets or the net asset value of shares held at year end, which is determined
using otlter observable inputs including pricing fi'om outside sources.
The estirnated fair value of the pension plan's Level 1 equity securities is based on the closing price reported on
the active rnarket on which the individual secutities are traded.
The estimated fair value of the pension plan's Level 1 and Level 2 collective and mutual funds are based on
the net asset value of shares held at year end, based on either published market quotations on active markets or
other known sources including pricing from outside soulces.
The estimated fair value of the pension plan's Level 2 corporate and municipal bonds is determined using
other observable inputs, inclnding benchrnark yields, reported trades, bloker/dealer quotes, bids, offers,
fuhue cash flows and other rcference data.
The estimated fair value of the pension plan's Level 1 U.S. Government secnrities is valued based on quoted
prices on ar active market.
The estimated fair value of the pension plan's Level 2 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 reference data. Some of these secudties are valuecl using pricing
fi'om 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 diflerent estimate of
fair valne. For the years ended December 31,2016 and 2015, there rverc no transfers between Levels I and
)
FERC FORM NO.2/3-Q (REV 12.07)122.5
This page intentionally left blank.
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I
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t
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I
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T
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Name oI Kesponoent
lntermountain Gas Company
I ntg
(1)
(2)
KeDOn ls:
[]An originat
l-lA Resubmission
uate oI KeDon(Mo, Da, Yi)
1A31n016
YearHefloo ot Kepon
End of 2016/Q4
Summary of Utlllty Plant and Accumulated Provlslons for Depreciation, Amortlzation and Depletion
Line Item Total Company
For the Current
QuarlerfYear
No.(a)
1 UTILITY PLANT
2 ln Service
3 Plant in Servlce (Classifled)616,264,997
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Comploted Construction not Classifled '12,582,197
7 Experimental Plant Unclassifl ed
8 TOTAL Utllity Plant (Total of lines 3 thru 7)628,847,194
I Leased to Others
10 Held for Future Use
11 Constructlon Work in Progress 1,1 19,290
12 Acquisition Adlustments
13 TOTAL Utility Plant (Total of lines 8 thru 12)629,966,484
14 Accumulated Provisions for Depreciation, Amortization, & Depletion 313,759,452
15 Net Utility Plant (l'otal of lines 1 3 and 14)316,207,032
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Service:
't8 Depreciation 308,008,122
't9 Amortization and Depletion of Producing Natural Gas Land and Land Rights
20 Amortization of Underground Storage Land and Land Rights 5,75'1,330
2',1 Amortization of Other Utility Plant
22 TOTAL ln Service (Total of lines 18 thru 21)3',t3,759,452
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 (Iotal of lines 28 and 29)
31 Abandonment of Leases (Natural Gas)
32 Amortization of Plant Acquisitlon Adjustment
33 TOTAL Accum. Provisions (Should agree with line 14 above)(Iotal of lines 22, 26, 30, 31 , and 32)313,759,452
FERC FORM NO.2 (12-s6)Page 200
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fian originat
[lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2016
Year/Period of Report
End of 2016/Q4
Summary of Utlllg Plant and Accumulated Provisions for Depreclatlon, Amortizatlon and Depletion (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(0
1
2
3 616,264,997
4
5
6 12,582,197
7
I 628,847,194
9
10
11 1,119,290
12
13 629,966,484
14 313,759,452
'ts 316,207,032
't6
17
18 308,008,1 22
19
20 5,751,330
21
22 313,759,452
23
24
25
26
27
28
29
30
31
32
33 313,759,452
FERC FORM NO.2 (12-96)Page 201
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4
Gas Plant ln Servlce (Accounts 101,1O2,103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. ln addition to Account 101 , Gas Plant in Service (Classified), this page and the next include Account 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 correctlons 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. ClassifyAccount 106 according to prescribed accounts, on an
estimated basis if necessary, and include the enkies in column (c).Also to be included in column (c) are entries for reversals of tentative dlstributions 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, lnclude in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. lnclude also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showins the account distributions of these tentative classifications in columns (c) and (d),
Line
No,
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
1 INTANGIBLE PLANT
2 301 Organization 2,506
3 302 Franchises and Consents 429,487
4 303 MiscellaneouslntangiblePlant 38,774,479 4,152,679
5 TOTAL lntangible Plant (Enter Total of lines 2 thru 4)39,206,472 4,152,679
6 PRODUCTION PLANT
7 Natural Gas Production and Gathering Plant
I 325.1 Producing Lands
9 325.2 Producing Leaseholds
't0 325.3 Gas Rights
11 325.4 Rights-of-Way
12 325.5 Other Land and Land Rights
13 326 Gas Well Structures
14 327 Field Compressor Station Structures
15 328 Field Measuring and Regulating Station Equipment
'16 329 Other Structures
17 330 Producing Gas $/ells-Well Construction
18 331 Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Statlon Equipment
21 334 Field Measuring and Regulating Station Equipment
22 335 Drilling and Cleaning Equipment
23 336 PurificationEquipment
24 337 Other Equipment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retirement Costs for Natural Gas Production and
27 TOTAL Production and Gathering Plant (Enter Total of lines 8
28 PRODUCTS EXTRACTION PI.ANT
29 340 Land and Land Riqhts
30 341 Structures and lmprovements
31 342 Extraction and Reflning Equipment
32 343 Pipe Lines
33 344 Extracted Products Storage Equipment
FERC FORM NO.2 (12-96)Page 204
Gas Plant ln Servlce (Accounts 101, 102, 103, and 106) (contlnued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 1 06 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or 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 showing
subaccount classification of such plant conforming to the requirements of theso pages.
8, For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name ofvendor 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.
Adjustments
(e)(0
Transfers Balance at
End of Year
(q)
Line
No.(d)
Retirements
1
2,5062
3 429,487
4 42,927,158
5 43,359,1 51
0
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
Name ot Hespondent
lntermountain Gas Company
lhis
(1)
(2)
An Original
A Resubmission 12131t2016
IS:Date ot Reoort
(Mo, Da, Yi)YeailPeriod of Report
End of 2016/Q4
FERG FORM NO.2 (12-96)Page 205
bf Report
End of 2016/Q4
!iE
Name ol ttespondent
lntermountain Gas Company (1)
(21
An Original
A Resubmission 12t3',U2016
Gas Plant ln Service (Accounts 101, 102, 103, and 1 06) (contlnued)
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
34 345 CompressorEquipment
35 346 Gas Measuring and Regulatlng Equipment
36 347 Other Equipment
37 348 Asset Retirement Costs for Products Extraction Plant
38 TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37)
10 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 NATURAL GAS STORAGE AND PROCESSING PI.ANT
43 Underground Storage Plant
44 350.1 Land
45 350.2 Rights-of-Way
46 351 Structures and lmprovements
47 352 Wells
48 352.1 Storage Leaseholds and Rights
49 352.2 Reservoirs
50 352.3 Non-recoverable Natural Gas
51 353 Lines
52 354 Compressor Station Equipment
53 355 Other Equipmant
54 356 Purification Equlpment
55 357 Other Equipment
56 358 Asset Retirement Costs for Underground Storage Plant
57 TOTAL Underground Storage Plant (Enter Total of lines 44 thru
58 Other Storage Plant
59 360 Land and Land Rights 292,588
60 361 Structures and lmprovements 4,395,409 1,291,507
61 362 Gas Holders 3,698,508
62 363 PurificationEquipment 4,077,655 2,406,130
63 363.1 Liquefaction Equipment 1,204,452 203,015
64 363.2 Vaporizing Equipment 60,233 30
65 363.3 Compressor Equipment 7,598,596 12,996
66 363.4 Measuring and Regulating Equlpment 490,171
67 363,5 Other Equipment
68 363.6 Asset Retirement Costs for Other Storage Plant
69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68)21,817,612 3,913,678
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 Measuring and Regulating Equipment
76 364.6 Compressor Station Equipment
77 364.7 Communications Equipment
78 364.8 Other Equipment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80 TOTAL Base Load Liquefied Nafl Gas, Terminaling and
FERC FORM NO. 2 (12-96)Page 206
Gas Plant in Servlce (Accounts 1Ol,'102,103, and 106) (contlnued)
Adjustments
(e)(f)
TransfersLine
No.(d)
Retirements Balance at
End of Year
(s)
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59 292,s88
60 1,000 5,68s,916
61 3,698,508
62 11,912 ( 3,010,208)3,461,665
63 4,500 1,934,737 3,337,704
64 ( 11,s't2)2,865,851 2,938,026
65 88,468 ( 1,472,341)6,050,783
66 ( 318,039)172,132
67
68
69 93,968 25,637,322
70
71
72
73
74
75
76
77
78
79
80
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
l-XlAn
ls:
Orlginal
Date of Report(Mo, Da, Yr)
12131t20',t6
Year/Period of Report
End of p!!@[Resubmission
FERC FORM NO.2 ({2-96)Page 207
Gas Plant ln Service (Accounts 101 , 102, 1 03, and 1 06) (contlnued)
Line
No.fa)
Account Balance at
Beginning of Year
(b)(c)
Additions
8t TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57,21,817,612 3,913,678
82 TRANSMISSION PLAN
83.365.1 Land and Land Rights 773,903 8,962
84 365.2 Rights-of-Way
85 366 Structures and lmptovements 77,152
86 367 Mains 69,249,074 ( 63,080)
87 368 Compressor Station Equipment 1,730,359
88 369 Measuring and Regulating Station Equlpment
89 370 CommunicationEqulpment 714,440
90 371 Other Equipment
91 372 Asset Retirement Costs for Transmission Plant 632,982
92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)72,544,928 578,864
93 DISTRIBUTION PLANT
94 374 Land and Land Rights 632,062 14,056
95 375 Structures and lmprovements 18,864
96 376 Mains 166,881 ,333 9,949,677
97 377 Compressor Station Equipment
98 378 Measuring and Regulating Station Equipment-General 9,789,611 ( 188,806)
99 379 Measuring and Regulating Station Equipment-City Gate
100 380 Services '158"473,394 7,769,029
t01 381 Meters 42,061,560 5,988,189
102 2,161,402382 Meterlnstallations 13,265,203
t03 383 House Regulators 6,140,914 383,486
t04 384 House Regulator lnstallations 680,8s66,843,364
t05 385 lndustrial Measuring and Regulating Station Equipment 10,804,793 645,923
106 386 Other Property on Customers' Premises
107 387 Other Equipment
108 388 Asset Retirement Costs for Distribution Plant 18,679,443
109 TOTAL Distribution Plant (Enter Total of lines 94 thru 108)414,911,098 46,083,255
110 GENERAL PLANT
t11 389 Land and Land Rights 2.99',t,271
112 390 Structures and lmprovements 19,399,765 472,246
lt3 391 Office Furniture and Equipment 10,167,956 274,556
t14 392 Transportation Equipment 8,657,040 1,277,101
115 393 Stores Equipment 4,407
116 394 Tools, Shop, and Garage Equipment 4,322,816 1,737,111
117 395 LaboratoryEquipment
118 762,252396 Power Operated Equipment 1,306,820
t19 397 CommunicationEquipment 4,590,661 127,375
120 398 MlscellaneousEquipment
121 Subtotal (Enter Total of lines 111 thru 120)51,440,736 4,650,641
122 399 Other Tanglble Property
123 399.1 Asset Retirement Costs for General Plant
124 TOTAL Genoral Plant (Enter Total of lines 121 , 122 and '123)4,650,64151,440,736
12s TOTAL (Accounts 101 and 106)599,920,846 59,379,1 I 7
126 Gas Plant Purchased (See lnstruction 8)
ln (Less) Gas Plant Sold (See lnstruction 8)
128 Experimental Gas Plant Unclassified
129 TOTAL Gas Plant ln Service (Enter Total of lines 125 thru 128)599,920,846 59,379,1 1 7
lntermountain Gas Company
Thls
(1)
(21
Reoort ls:
ffinn originat
Date of Reoort(Mo, Da, Yi)
12131t2016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 208
Gas Plant ln Service (Accounts 101,142,103, and 106) (contlnued)
Line
No.(d)
Retirements Adjustments
(e)(0
Transfers Balance at
End of Year
(q)
81 93,968 25,637,322
82
83 7E2,865
84
85 77,152
86 ( 660,490)983,181 69,508,685
87 1,730,359
88
89 714,440
90
91 632,982
92 ( 660,490)983,181 73,446,483
93
94 646,1 1 8
95 't8,864
96 548,457 ( 5,343,961)( 881,021)170,057,571
97
98 49,737 9,551,068
99 ( 12,203,656)t00 395,893 ( 102,160)153,540,714
t01 4,498,480 43,551,269
102 64',t,871 14,784,734
103 14,264 6,510,136
104 't3,067 7,511,153
10s 75,095 11.375,621
106
107
108 75,588 18,603,855
109 6,312,452 ( 17,547,617\( 983,181)436.151.103
r10
111 2,991,271
112 152,577 19,719,434
fi3 1,905.638 8,536,874
114 281,433 9,652,708
t't5 4,407
t16 ( 98,662)6,158,589
117
118 674,528 1,394,544
t1s 2,918,321 1 ,799,7'15
r20
121 5.838,242 50,2s3.135
122
123
124 5,838,242 50,253,135
125 12,244,662 ( 18,208,107)628,847,194
126
127
128
129 12,244,ffiz ( 18,208,107)628,847,194
This
(1)
(2)
ls;Date of Reoort(Mo, Da, Yi)An Original
A Resubmission 1213112016
Year/Period of Report
End of 2016/Q4lntermountain Gas Company
FERC FORM NO. 2 (12-e5)Page 209
Constructlon Work ln Progress-Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Line
No.
Description of Project
(a)
Construction Work in
Progress-Gas
(Account 107)'(b)
Estimated Additional
Cost of Project
(c)
1 Dlstribution Plant 28,540 355,853
2 General Plant 715,567 85,893
3 lntanglble Plant CIS & GIS Systems 363,952 501 ,3't7
4
5 LNG 11,231 13,519
b
7
8
I
10
1'l
12
13
14
'15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 1 ,119,290 956,582
Name of Respondent
lntermountaln Gas Company
This
(1)
(2)
ls:Date of Reoort(Mo, Da, Yi)Year/Period of
End of 2016/Q4
Original
Resubmission 1431t2016
FERC FORM NO.2 (12-s6)Page 216
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112016
Year/Period of Report
20161Q4
General Descrlptlon of Constructlon Overhead Procedure
1. For each construction overhead explain: (a) lhe nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determining lhe amount capitalized, (c) the method of distribution to conshuction jobs, (d) whether different rates are applied to
different types of construction, (e) basis of differentiation in rates for different types of construction, and (0 whether the overhead is directly or
indirectly assigned,
2, Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant
lnstructions 3- (17) of the Uniform System of Accounts.
3. Where a net-of-tax rate for borrowed funds is used, show 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.
INTERMOUNTAIN GAS COIIIPAIYY
ALLO\YAIYCE FOR FUNDS ASED DARING CONSTRUCTION - AFUDC
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE - PAGE zIE
FY-16 Fotu\'t 2
This includes the net cost ofborrorved frrnds used for constsuclion purposcs and a rcasonable
r6t€ on other funds rvheo so used, not to excced fie allorvance computed in accordaocc rvilh the
fonnula prescribed io poragraph (a) belorv. No AFUDC charges shall be included in these accounls
upon expendihres for construction projects rvhich have been abandoned,
(a) The formuh and elcments for the computation ofthe AFUDC shall be:
As=At-s(s^If) + t{d(D(D+P+c)) r {l{sr/w)}l
tl{s/w)l r [(p(P(D+P+c))] + {c(c(DrP+c)))l
As=
Al=
2016 Aetuals
5.94%
-62.71o/o
-56.77%
2016 Acturls Compounded Semi-Annually
5.87%
0.00%
5.87%Total-
IF THE FORMULA PRODUCES A NEGATTVE RESI,JLT THEN USE PRI}IE RATE
As - Gross allorvsnce hr bonorved funds used during construction rate
At - Allovance for odrer funds used during construction rate
S - Averog! short-term debt
s - Slrort-term debt intcrest rate
D - Long-term debt
d - Long-term debt interest ratc
P - prefened stock
p - prefened stock cost rate
C - conmouequity
c - common equity cost rato
W - Avcrage balanco in oonstsuction in progress
s=
s-
D=
d=
P=
c=
cew-
2016 A€tuolg
36,034,887.03
2.360/o
65,818,184.00
4.77o/o
$0
0.0070
t04,76 I,054
14.85o/o
$4,575,1 l5
(b) The rates shall be detcrmincd annually. The balanccs for long-term dcbt, prcfened stock and
common equity shall be the achal book balances as oftbe end of&c prior year, The cost rates for
long-term debt ond prefcrred stock shall bc the rveighted average cost determined in tlte manner
indicatcd in #154,63 of ftc Commission's Regulations under lhe Nahml Gas Act. Tlre cost ratc for
common equity shall bc the rate graated common equity iu the last rate proceeding beforc tre IPUC,
Ifsuch cost rale is not available, the averagp rato actually eamed dtuing the preccding three years
shall be used. Thc sbo(-t€rm d€bt balances atrd relatcd cost and dre averagc balaace for
construction rvork in progress shall be estimated for the current ycar rvith appropriate adjustments
ss actual data becomes available,
#l 54.63 stales that the rveighted awrage cost per loDg-tcrm debt and prefened stock shall be the
yicld to matrnity based on inlerest rates per loan and oet loans outslanding and dividend rates pcr
iszue and net issues outstanding, rcspectivcly.
DEBT A},ID PFJFERRED BALANCES A}ID RATES
Commoo, debt and prefcrred balances used arc fiom December 2015, The long-tenn debt rate is
thc lcld to maturity rate reflested in Case INT4-93-2. Common equity costs rcflcct the level
approrred in raes by the IPUC in Case 122.
FERC FORM NO. 2 (REV 12-07)218.1
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2014
Year/Period of Report
20161Q4
General Descrlptlon of Constructlon Overhead Procedure
LONG.TERM DEBT INTERTST EXPENSE RATE
discounUloss as ofDecomber 31, 2015.
7.26% Senior Debentures, due September 2018
4.08% Senior Debcnturcs, duc October 2025
4.33% Senior Dcbentures, duc October 2028
LT Debt Bolance
n/3tn0r5
I 5,8 I 8,184
25,000,000
25.000.000 -
65,8 l8,lE4
LT Interest
Projected 20I6
1,036,750
1,020,000
1.082.500 -3,139,250
Debt Premiurn/Gain
Dcbt Discount/Loss
D- 65,81t,184 3,t39250
4.77%d=o/o
AVERAGE SHORT.TEPM DEBT
short-tern debt rabis the projected averogo interest expense divided by the averagc projected short-term debt.
BEGIIYNING
SHORT.TERI\,IIVIbIVIH DEBTJANUARY {7.9OO.OOO
FEBRUARY 44,833,348IVIARCH 32,500,000APRrL 23,100,000&lAY 24,600,000JL,NE 25,150,000JULY 31,250,000AUGUST 39,700,000
SEPTEIVIBER 43,7OO,OOOocToBER 56,000,000
NOVEIVTBER 52,100,000
DECEMBER 25,250,000
ENDING
SHORT.TERIVI
DEBT
44,833,348
32,500,000
23,100,000
24,600,000
25,150,000
31,250,000
39,700,000
43,700,000
56,000,000
52,t00,000
25,250.000
20,850,000
AVERAGE
SHORT.TER]II
DEBT
46,366,674
38,666,674
27,800,000
23,850,000
24,875,000
2E,200,000
35,475,000
41,700,000
49,850,000
54,050,000
38,675,000
23-050.000 -
432,558,348
COIVIPENSATBALANCE DAYS
IVIONTHLY
TOTAL
t,437,366,894
r,082,666,872
861,800,000
715,s00,000
771,125,000
846,000,000
1,099,725,000
1,292,700,000
1,495,500,000
1,675,550,000
1,160,250,000
714.550.000 _
13,152,733,766
TOTAL COilI}Y
INTEREST
EXPENSE
73,284
56,543
4s,951
63,840
47,970
67,194
72,883
81,571
89,544
87,648
99,058
62.219 _
850,703
3l
28
31
30
3l
30
3t
3l
30
3l
30
3I
365
s-
INTEREST
EXPENSE
63,80s
47,064
39,471
54,360
38,490
s7,7ts
63,403
72,092
80,065
78,t68
89,578
52-?40 _
736,95t
COIVI}IIT
FEE
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9,479
9.479 _
I 13,750
36,034,EE7,03 2.45o/o s-!o 2,36%
AVERAGE WORK.IN.PROGRESS
The computation ofthe average rvork-in-progess is detailed belorv. Average rvork-in-progess is the
average ofCWIP total per thq 20!6 Plon.ITEtvI AMOI.TNTl2l3llt5 I 2,87?,2600tBvt6 2 2,9909670u28n6 3 3,586,0620380/16 4 4,t47,47704129fi6 5 5,304,571051301t6 6 5,875,24906n9n6 7 7,'t75,80307130n6 8 7,673,32t0880n6 9 7,t0t,357wD9^6 t0 4,145,015lot30il6 l I 4,761,978ilngtrc D 2,724,041L2R0^6 13 r-u9.290TOTAL s9,476,491
AVERAGE CWIP \Y= 4,575,115
FERC FORM NO.2 (REV 12.07)218.2
General Description of Constructlon Overhead Procedure (contlnued)
COMPUTATION OF ALLOWANCE FOR FUNOS USED DURING CONSTRUCTION RATES
1. For line (5), column (d) below, enter the rato granted in the last rate proceeding. lf not available, use the averago rate eamed during the preceding 3 yeao.
2. ldentiff, in a footnole, the specifh entity used as lhe source lor the capital sttucture ligures.
3. lndicate, in a foolnote, if lhe reprted rate of refum ls one lhat has been approved in a rate case, black-box setllement rate, or an actual lhree-yoar average rate.
L Components of Formula (Derived from actual book balances and actual cost rates):
Line
No.
Title
(a)(b)
Amount Capitalizalion
Ration (percent)
(c)
Cost Rate
Percentage
(d)
s 36,034.887(1) Average Short-Tem Debt
S 2.36(2)Short-Term lntorcst
6s,818,184D d 4.77(3) LorU-Term Debt
(4) Prefened Stoclr P p
1 04,761.054c c 14.85(5) Common EqulU
(6) TotalCaoitallzatlon
(7) Average Constructon Wort ln Prooress Bahnce 4,575,1 15W
2, Gross Rate for Borrowed Funds s(SAA/) + d(D(D+P+C)) (1-(SM/))l 2.36
3. Rate for other Funds t1-(s/wl [p(P/(D+P+c)) + c(c/(D+P+c))l
4. Weighted Average Rate Actually Used for tha Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
8.38
Name of Respondent
lntermounlain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn originat
Date of Reoort(Mo, Da, Yi)
1U31t2016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-s5)Page 2'l8a
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) $Rn orisinat(2) llA Resubmission
Date of ReDort
(Mo, Da, Yi)
1431D016
Year/Period of Reporl
End of 2016/Q4
Accumulated Provision for Depreciatlon 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 2O4-2O9, column (d), excluding retirements of nondepreciable property
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. lf the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing enlries 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 ln
Service
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Section A, BAI.ANCES AND CHANGES DURING YEAR
1 Balance Beginning of Year n7,201,159 297,201,159
2 Depreciaton Provigbns forYear, Charged to
3 (403) Depreciaton Expense 17,079,168 17,07S,168
4 (403.1) Depreclation Expense for Asset Retirement Costs '100,372 100,372
5 (41 3) Expense of Gas Plant Leased to 0lhers
6 Tnansporlatlon Expenses - Clearing 808,142 808,142
7 Olher Cleadng Accounts
I Other Cbadng (Specin (footnote details):
9
10 TOTAL Deprec, Prov. for Year (Iotal of lines 3 thru 8)17,987,682 17,987,682
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retlred ( 12,169,074)( 12,169,074)
13 Cost of Removal ( 1,182,365)( 1,182,365)
14 Salvage (Credit)( 1,608,410)( 1,608,410)
15 TOTAL Net Chrgs for Plant Ret (Iotal of lines 12 thru 1 4)( 11,743,029)( '11,743,029)
16 Other Debit or Credit ltems (Describe) (footnote details):4,637,898 4,637,898
17
18 Book Cost of Asset Refirement Costs ( 75,588)( 75,588)
19 Balance End ofYear $otal of lines 1,10,15,16 and 18)308,008,122 308,008,122
Section B, BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Productions-Manufactured Gas
22 Production and Gatherlng-Natural Gas
23 Products Extraction-Natural Gas
24 Underyround Gas Storage
25 OlherStorage Plant 627,916 627,916
26 Base Load LNG Terminaling and Processing Plant
27 Transmission 53,558,951 53,558,951
28 Distribulion 234,845,565 234,845,565
n General 18,975,690 18,975,690
30 TOTAL (Iotal of lines 21 lhru 29)308,008,122 308,008,122
I
I
T
T
T
t
I
T
I
T
I
I
I
T
I
I
I
T
TFERC FORM NO.2 (12-96)Page 219
t
I
I
I
I
T
I
T
This
(1)
(21
Reoort ls:
[]Rn orisinat
[lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4
Name of Respondent
lntermountain Gas Company
Gas Stored (Accounts 117.1,117.2,117.3, 117.4, 164.1,164,2, and 164.3)
1. lf during the year adjustments were made to the stored gas inventory reported in columns (a), (t), (S), and (h) (such as to correct cumulative inaccuracies
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adJustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property recordable in the plant accounts.
3. State ln 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 inventory method).
-int
No
Description
(a)
(Account
117.1)
(b)
(Account
117.2)
(c)
Noncurrent
(Account
117.3)
(d)
(Account
117.4)
(e)
Current
(Account
164.1)
(0
LNG
(Account
164.2)
(s)
LNG
(Account
164.3)
(h)0
Total
1 lalance at Beglnning of ( 45,813 3,187,211 3,111,106
2 Gas Delivered to Storage 4,480,07 1,180,071
3 Gas Withdrarn from 2,526,691 e520,099
4 Othar Debits and Credih 77,831 77,838
5 Balance at Ed ofYear 32,021 5,140,59'5,172,816
6 Dth 10,1 31 1,73'1,07r \741,m
7 Amount Per Dth 3.t61'29691 2.9t01
FERC FORM NO.2 (12-s6)Page 220
lnvestments (Account 123,124, and 136)
1. Report below investmenb in Accounh 123, lnvestments in Associated Companies, 124, Olher lnvestments, and 136, Tempoary Cash lnvestmenls.
2. Provlde a subheading for each account and llst lhereunder the lnformation called for
Temporary Cash lnvestments, also may be grouped by classes.
subJect to cufient repayment in Account 145 and 146. With respect to each advance, show whelher lhe advance is a note or open account,
Line
No.
Descriptlon of lnveslment
(a)(b)
Book Cost at Eeginning of Year
(lf book mst is diflerent from
cost to respondenl give cost to
respndent in a footnote and
explain difference)
(c)
Purchases or
Additlons
During lhe Year
(d)
1 Temp Cash
2 SISP lnvestments 72,235 64,351
3
4
5
6
7
I
I
10
11
12
13
14
15
16
1t
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Name of Respondent
lntermountain Gas Company
This
(1)
(2')
ls:Date of Reoort
(Mo, Da, Yi)
Year/Period of Report
End of 2016/Q4
An Original
A Resubmlssion 12t31t20',t6
FERC FORM NO.2 (12-96)Page 222
lnvestments (Account 123,124, and 136) (contlnued)
3, Deslgnate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a lootnote slate the name of pledges and purpose of lhe pledge.
4. lf Commission approval was requked for any advance made or security aquired, designale such fact in a lootnote and cite Commisslon, date of authorization, and case or docket
number.
5. Report in column (h) lnterest and dividend revenues kom investments induding such revenues from securities disposed ol during the year.
6. ln column (i) report for each inveslment dlsposed of during the year lhe gain or loss represenled by lhe difference between cost ol lhe investment (or lhe olher amount at which
canied in the books of acmunt if dilferenl fiom msl) and the selling price thereof, not including any dlvidend or interest adjustment includible in column (h),
Book Cost at End of Year
(lf book cost ls different from cost
to respondenl give cost to
respondent ln a footnote and
explain ditference)
(s)
Revenues for
Year
(h)
Line
No.
Sales or Other
Dispositions
During Year
(e)
PrincipalAmount or
No. of Shares at
End of Year
(D
Galn or Loss from
lnvestment
Disposed of
(i)
1
2 18,596 1 17,990
3
4
5
o
7
8
I
'10
11
12
13
14
15
16
17
18
19
20
2t
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Name of Respondent
lntermountain Gas Company
This
(1)
(2t
ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
't213'1t2016
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 ({2.96)Page 223
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Rogulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 1 65)
1. Report below the particulars (details) on each prepayment.
Line
No.
Nature of Payment
(a)
Ealance al End
ofYear
(in dollars)
(b)
1 Prepaid lnsuance 188,314
2 Prepaid Rents
3 PrepalJ Taxes
4 Prcpaid lnterest
5 Mlscellaneous Prepayments 1,021,204
6 TOTAL 1,209,518
Name of Respondent
lntermountain Gas Company
ThIS
(1)
(2)
Reoort ls:
filRn orisinat
uate ot tteDon(Mo, Da, Yi)
12t31t2016
YeaflPenoo ot Kepon
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 230a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn origtnat
llA Resubmission
Dale of Reoort(Mo, Da, Yi)
1213112016
Year/Period of Repori
End of 20't6/Q4
Other Regulatory Assets (Account 182.3)
1. Report below the details called for concerning other regulatory assels which are created through the ratemaking actions of regulalory agencies (and not includable
in other accounts).
2, For regulatory assets being amortized, show period of amortization in column (a).
3, Minor items (SYo of the Balance at End of Year for Account '182.3 or amounls less than $250,000, whichever is less) may be grouped by classes,
4. Reprt separately any "Deferred Regulatory Commission Expenses' that are also reported on pages 350-351, Regulatory Commission Expenses.
5. Provide in a foolnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.9. Commission Order, slate
commission order, court decision).
Line
No.
Desuiption and Purpose of
Other Regulatory Assets
(a)
Balance at
Beginning
Cunenl
Quarterffear
(b)
Debits
(c)
Wdtten off During
Quarlerffear
Account
Charged
(d)
Written off
During Period
Amount Recovered
(e)
Wiltten off
Dudng Perlod
Amount Deemed
Unrecoverable
0
Ealance at End of
Cunenl
Quarterffear
k)
1 Defened Post Refrement 5,583,98!793,770 4,850,21!
2 Defened Regulatory Tax Aset 10,417,383 4l1,nt .l0,829,15i
3 Defened External Legal 73,18(73,186
4 Defened Extemal Reg Consultant 281,75f 281,755
5 Defened Extemal Comp Programming 24,66(24,660
6 Defened Extemal Climate Studies 1,28(1,280
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 i6,00't,37,7S2,051 733,770 (16,080,257
FERC FORM NO.2 (12-96)Page 232
Mlscellaneous Deferred Debits (Account 186)
1, Report below the details called for concerning miscellaneous defered debits,
2. For any defened debit being amortized, show period of amortization in column (a).
3. Minor items (less than $250,000)may be grouped by classes,
Line
No
Description of Miscellaneous
Defened Debits
(a)(b)
Balance at
Beginning
ofYear
Debits
(c)
Credits
Account
Charged
(d)
Credits
Amount
(e)0
Balance at
End of Year
'l lntercompany - CP Regulatory Asset 2,339,578 4,663 2,344,241
2 Easements 23,248 1 860.0200 28,691 ( 5,443)
3 Post Retirement Overfunding
4 Regulatory Asset- ARO 51,767,503 3,s54,810 s5,322,313
5
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 Miscellaneous Work in Progress
40 Total 51,130,329 3,559,473 28,691 57,661,111
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn originat
Date of Reoort(Mo, Da, Yi)
Year/Peilod of
A Resubmission 1213112016 End of 2016/Q4
FERC FORM NO.2 (12-96)Page 233
This page intentionally left blank.
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Accumulated Deferred lncome Taxes (Account 190)
1. Report lhe lnformation called for below conceming lhe respondents accounling for defened inome taxes.
2. At Other (Specily), include defenals relating to olher income and deductions.
3. Provide in a footnote a summary of the type and amount of defened income laxes reported ln the beglnningof-year and endol-year balances for defened income
taxes that the respondent estimates could be included in the development ofjudsdlctional recourse rales.
Line
No.
Account Subdivisions
(a)
Balance at
Beglnning
ofYear
(b)
Changes Durlng
Year
Amounb Debited
to Account 410,1
(c)
Changes Dudng
Year
Amounts Credited
lo Account 411,1
(d)
Account 190
2 Electric
3 Gas 16,303 25,08'l 1,478,432
4 Other (Defl ne) (footnote details)
5 Total (Totalof lines 2 $ru 4)16,303 25,081 1,478,432
6 Other (Specify) (foohote details)
7 TOTAL Account 190 (Total of llnes 5 thru 6)16,303 25,081 1,478,432
8 Classiffcalion of TOTAL
I Federal lncome Tax ( 8,778)1,478,432
10 Shte lnomeTax 25,081 25,081
11 Local lncome Tax
fi
This
(1)
(2)
ls:Date of Reoort
(Mo, Da, Yi)Year/Period of Report
End of 2016/Q4lntermountain Gas Company An Original
A Resubmission 12t31t2016
FERC FORM NO.2 (12-96)Page 234
t\aIIlo oI xesponoent
lntermountain Gas Company
I nts
(1)
(2)
neuoil. ls.
ffiRn originat
uatt ut rlguut t(Mo, Da, Yi)
12131t2016
I €Ulrrtsr ruu ur r\EPur r
End of 2016/Q4A Resubmission
Accumulated Deferred lncome Taxes (Account 190) (contlnued)
Line
No.
Changes During
Year
Amounts Debited
to Account 4'10.2
(e)
Changes During
Year
Amounts Credited
to Account 41 1,2
0
Adiuslments
Debits
Account No.
(s)
Adjustments
Debits
Amount
(h)
Adjustrnents
Credits
Account No.
(i)
Adjustrnents
Credits
Amount
0)
Balance at
End of Year
(k)
1
2
3 1,469,654
4
5 1,469,654
6
7 1,469,654
I
s I,469,654
't0
11
FERC FORM NO.2 (12-s6)Page 235
Name of Respondent
lntermountain Gas Company
This
(1)
(2t
ls:
Original
Date of Reoort
(Mo, Da, Yi)
A Resubmission 't2t31t2016
Year/Period of Report
End of 2016/Q4
Capital Stock (Accounts 201 and 204)
prefened stock.
2. Entries in column (b) should represenl the number of shares authorized by the artlcles ol lncorporalion as amended lo end of year.
3. Give details concemlng shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
Line
No.
(a)
Class and Series of Stock and
Name ol Stock Exchange
Number of Shares
Authorized by Charler
(b)
Par or Slated Value
per Share
G)(d)
Call Price at
End of Year
1 C,ommon stock 5,000,000 't.00
2
3
4
5
6
7
I
o
10
t'l
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 ({2-96}Page 250
Name of
lntermountaln Gas Company (t)
(21
An Original
A Resubmission
Date of Report(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4
Capltal Stock (Accounts 201 and 204)
4. The identilication of each class of prefened stock should show the dividend rate and whether the dfuidends are cumulative or noncumulatlve.
5. State in a footnote lf any capital stock that has been nomlnally issued is nominally outstanding at end of year.
purpose of pledge.
Line
No.
0utstandlng per Bal, Sheet
(total amt outstandlng
wilhout reductlon for amts
held by rcsponden$
Shares
(e)
0utstanding per Bal,
Sheet
Amount
0
Held by
Respondent
As Reacquked
Stock (Acct 217)
Shares
(s)
Held by
Respondent
As Reacquked
Stock (Acct 217)
Cost
(h)
Held by
Respondent
ln Sinking and
Other Funds
Shares
(i)
Held by
Respondent
ln Sinking and
Other Funds
Amount
(l)
1 1,513,060
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
't8
19
20
21
22
23
24
25
26
27
28
N
30
31
32
33
34
35
36
37
38
3g
40
FERC FORM NO.2 ({2-e6)Page 251
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
Year/Period of
End of 2016/Q4A Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
Capltal Stock: Subscribed, Llability for Conversion, Premlum on, and lnstallments Recieved on (Accts 202,203,205, 206, 207, and 2'l2l
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end ofyear.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 2O7, 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 ofAccount and
Description of ltem
(a)(b)
Number
of Shares
(c)(d)
Amount
1 Account 207 - Premium on common stock 47,710,808
2
3
4
5
6
7
I
o
10
11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 0 47,710,E08
FERC FORM NO.2 (12.96)Page 252
Name ot Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
Year/Period of
End of 2016/Q412131t2016
Other Paid-ln Capltal (Accounts 208-211!.
1 . Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconcilialion
with the balance sheet, page 1 12, Explain changes made in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts 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, debils,
and balance al 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 amounls 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 Reaquired Stock 183,541
2
3
4
5
6
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
40 Total 183,54'l
FERC FORM NO..2 (12-s6)Page 253
DtscouNT oN cAptrAL srocK (AccouNT 213)
1. Repod lhe balance at end of year of dlscount on capital slock for each dass and series of capital stock. UsB as many rows as necsssary lo report all data.
during the year and specify lhe accounl charged.
Line
No,(a)
Class and Series of Stock Balance at
End of Year
(b)
1
2
3
4
5
6
7
I
I
10
11
12
13
14
TOTAL
CAPITAL 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 dala. Number the rows ln
sequence starling from the last row number used for Dlsmunt on Capital Slock above,
of capital stock expense and speclfy lhe account charged.
Llne
No.(a)
Class and Series of Stock Balance al
End ofYear
(b)
16 Common Stock 1,077,741
17
18
19
20
21
22
23
24
25
26
27
28
TOTAL 1,077,741
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Report(Mo, Da, Yi)An Original
A Resubmission 1213112016
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 (12-s6)Page 264
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Long-Term Debt (Account$ 221,222,223, and 2241
1. Report by Balance Sheet Account the details conceming long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and
224, Other Long-Term Debt,
2, For bonds assumed by the respondenl, lnclude in column (a) lhe name of lhe lssuing company as well as a description ol the bonds.
3, For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Deslgnale demand noles as such, lnclude in column (a) names
ol assoclated companies from which advances were received.
4. For receivers cerlificates, show in column (a) the name of lhe court and date of court order under which such cerlillcales were issued,
Line
No.
(c)
Date ol
Maturity
0utstandlng
(Total amount
oubtanding wilhout
reduction for amls
held by respondent)
(d)
Class and Series of Obligation and
Name ol Stock Exchange
(a)
Nominal Date
of lssue
(b)
1 Bonds 09/1 8/1 998 09/'t8/20't8 10,545,457
2 Bonds, Sedes B 't0130t2013 1013012028 25,000,000
3 Bonds, Sedes A 't0/30/2013 10130t2025 25,000,000
11t0912046 30,000,0004Bonds, Private 11t0912016
5 Revolving Line of Credit 07115t2013 0711s12018 20,850,000
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
1 1 1,395,45740TOTAL
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
l-XlAn
ls:
Original
Date of Report(Mo, Da, Yr)
1213112016
Year/Period of Report
End of 2016/Q4Resubmission
FERC FORM NO.2 (r2-e6)Page 256
Lon g-Term Debt (Account s 221, 222, 223, and 2241
5. ln a supplemental statement, give explanator details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) lnterest added to princlpal amounl and (c) pdncipal repald during yeat, Give Commission authorizalion numbers and dates.
6. ll lhe respondent has pledged any of its long-term debt securities, givo padculars (detalls) ln a footnote, lncluding name
of the pledgee and purpose of the pledge.
7. ll the respondent has any long-term securltles that havo been nominally issued and ate nominally outstanding al end ol year, describe such securitles in a foolnoto.
dilference between lhe total of mlumn (f) and the total Account 427, lnterest on Long-Term Debi and Accounl430, lnterest on Debt to Associated Companies.
9. Give details oncemlng any long-term debt authorized by a regulalory commlsslon but not yet issued.
Line
No.
lnterest for
Year
Rate
(ln%)
(e)0
Amounl
lnlerest for
Year
Held by
Respondent
Reaquired Bonds
(Acd222l
(s)
Held by
Respondent
Sinklng and
Other Funds
(h)
Redemptlon Pdce
per $100 at
End ofYear
0
1 1,036,7507.240
2 4.330 1,082,500
3 4.080 1,020,000
4 4,000 106,667
5 2.286 736,952
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
20
27
28
29
30
31
32
33
34
35
36
37
38
39
40 3,982,869
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
lxlAn
ls:
Original
Date of Reoort(Mo, Da, Yi)
't2t3112016
Year/Period of Report
End of 20'16/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 257
Unamortlzed Debt Expense, Premium and Dlscount on Long-Term Debt (Accounts 181, 225, 2261
't, Report under separate subheadings for Unamorlized Debt Expense, Unamodized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense,
premium or disount appllcable to each class and series ol long-term debt.
2. Show premium amounts by encloslng lhe ligures in parenlheses,
3. ln column (b) sho,v the prindpal amount of bonds or other long-term debt origlnally issued.
4. ln column (c) show the expense, premium or discount with respect lo the amount of bonds or other long-tenn debt odginally issued.
Line
No.
(a)
Deslgnatlon of
Long-Term Debt
(b)
PrinclpalAmount
of Debt lssued
(c)
Total Expense
Premium or
Discount
Amorlizatlon
Pedod
Date From
(d)
Amortiza0on
Period
Date To
(e)
1
2 Senior debentures 50,000,000 188,836 fi80m13 10130t2025
3 Senlor Private 133,92030,000,000 11/0912016 fin9n046
4 Long-term revolving credit 316,844 07nsnu3 07nsnu'
5
6
7
8
I
10
t1
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
An Original
Date of Reoort
(Mo, Da, Yi)ls:
Resubmission 12131t2016
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 (12.96)Page 258
Unamortized Debt Expense, Premlum and Dlscount on Long-Term Debt (Accounts 181, 225, 2261
the date of the Commission's aulhorizalion of treatment other lhan as specilied by the Uniform Sys(em of Accounts.
6, ldentify separately undlsposed amounts applicable to lssues which were redeemed in prior years.
Debt-Credit.
(s)
Debits During
Year
(h)
Credits Ouring
Year
(D
Balance al
End ofYear
Line
No.
Balance at
Beginnirg
ofYear
(0
1
6,057 61,170267,227
133,920 742 133,1783
106,736 46,6544153,390
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
Name of Respondent
lntermountain Gas Company
This
(1)
(2',)
ls:Date of Reoort
(Mo, Da, Yi)
Year/Period of Report
End of 20161Q4
An Original
A Resubmission 12t31t2016
FERC FORM NO.2 (12-96)Page 259
Name of Respondent
Intermountain Gas Company
This
(1)
(2'.)
An Original
A Resubmission 12t31t20',t6
ls Date of Reoort
(Mo, Da, Yi)Year/Period of
End of 2016/Q4
Unamortized Loss and Galn on Reacqulred Debt (Accounts ,89, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. lf gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. ln column (c) show the principal amount of bonds or other long-term debt reacquired.
3. ln column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General lnstruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the flgures in parentheses,
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Llne
No.
Designation of
Long-Term Debt
(a)(b)
Date
Reacquired
Principal
of Debt
Reacquired
(c)(d)
Net Gain or
Loss
Balance at
Beglnning
of Year
(e)(0
Balance at
End of Year
'l First Moltgage bonds
2 Series I 1 1/16/1989 2,017 1,273
3 Series J 1 1/16/1989 6,636 4,164
4 Sedes K 1111611989 3,672 2,280
5 Series L 1 1/1611989 30,075 19,03s
6 Serio M 1 1/16/1989 1 1 3,28S 71,5s3
7 Senior Debentures 1 12009 09t27t1993 23,909 15,1't3
I Senior Debentures 10/2013 09/1e/1998 16,426 10,390
I
10
11
12
13
14
15
16
17
18
19
20
2',/,
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (r2-e6)Page 260
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
Date of Reoort(Mo, Da, Yi)
12t31t2016
Year/Period of
End of 2016/Q4A Resubmission
Reconcillatlon 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. lndicate
clearly the nature of each reconciling amount.
2. lf the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income
as if a separate return were to be filed, indicating, however, 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.
Amount
(b)Line
No.
Details
(a)
I Net lncome for the Year (Page 116)8,310,633
2 Reconciling ltems for the Year
3
4 Taxable lncome Not Reported on Books
5 See details on page 26'lA 1 ,'t 09,622
6
7
1,'t09,6228TOTAL
9 Deductions Recorded on Books Not Deducted for Return
10 See details on page 26'lA 3,882,835
1',\
12
13 TOTAL 3,882,835
14 Income Recorded on Books Not lncluded in Return
15 ( 213,25s)See details on page 261A
't6
17
't8 TOTAL ( 213,253)
19 Deductions on Return Not Charged Against Book lncome
20 See detalls on page 261A ( 2,503,707)
21
22
23
24
25
26 TOTAL ( 2,503,707)
27 1 0,586,1 30Federal Tax Net lncome
28 Show Computation of Tax:
29 Federal Taxes at Statutory Rate 3,705,146
30 Prior Year Provision Adjustments 116,050
31 3,82'l ,196Total Tax
32
33
34
35
FERC FORM NO.2 ({2-s6)Page 261
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn originat
Date of Reoorl(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4A Resubmission
Taxes Accrued, Prepaid and Charged Durlng Year, Distrlbutlon of Taxes Charged (Show utlllty dept where appllcable and acct charged)
1. Give detalh of the combined prepaid and accrued tax accounts and show the total taxes charged to openatlons and other accounts during the year. Do not include gasoline and
olher sales laxes which have been charged to the accounts to which the taxed material was chaqed, ll the actual or estimated amounts of such taxes are known, show lhe amounts ln a
footnote and designate whether estmaled or aclual amounts,
balancing of this
page is not alfected by the inclusion of these taxes.
3. lnclude ln column (d) taxes charged during the year, taxes charged lo operations and olher accounts through (a) accruals credited to laxes accred, (b) amounts credited to lhe
portion of prepaid taxes charged to cunent year, and (c) taxes paid and charged direct to operalions or accounts olher than accrued and prepald tax accounls.
4. List the aggregate of each klnd of tax ln such manner that the total tax for each State and suMivlslon can readily be ascerlained,
Line
No.
(a)
Kind ol Tax
(See lnstructlon 5)
Balance at
Beg. ofYear
Taxes Accrued
(b)
Balance at
Beg. ofYear
Prepaid Taxes
(c)
1 Unemployment - Fedenal 175
2 Unemployment - State 1,771
3 FICA 92,648
4 City Franchlses 3,600,563
5 Property 1,502,726
6 Sales - 67o ( 917)
7 Use - 6%16,392
I lncome - Federal ( 840,93'l)
I lncome - State ( 210,431)
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 4,162.000
FERC FORM NO.2 (12-96)Page 262a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
lxlAn
ls:
Original
Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
Year/Pefiod of Report
End of 2016/Q4
Taxes Accrued, Prepaid and Charged Durlng Year, Distribution of Taxes Charged (Show utlllty dept where appllcable and acct charged)
(continued)
5. lf any tax (exclude Federal and State lncome taxes) covers more lhan ono year, show the requked information separately for each tax year, identifuing the year in column (a).
6, Enter all adjustments ol the accrued and prepaid tax accounts ln column (f) and explaln each adjuslmenl ln a footnote. Designate debit adjuslments by parentheses.
authority.
number of the appropriate balance sheet plant acoount or subaccount
9. For any tax apporlioned to more than one utlity deparlment or account, state ln a foolnote the basls (necessity) of apporlioning such tax.
1 0. ltems under $250,000 may be grouped.
1 1. Report ln mlumn (q) the appllcable effective state incoms lax nate.
Line
No.
Taxes Charged
Dudrq Year
(d)
Taxes Paid
During Year
(e)
Adiustmenls
(0
Balance at
End ofYear
Taxes Accrued
(Account 236)
(s)
Balance at
End ofYear
Prepald Taxes
(lncluded in Acct 165)
(h)
I 10,742 10,960 ( 39)
2 39,215 35,590 1,396
3 1,440,501 1,343,161 189,988
4 6,1 1 1,338 6,671,320 3,040,581
5 3,050,553 3,029,213 1,524,066
6 2,530 835 778
7 279,497 267,452 28,431
I 3,821,'t96 3,308,978 | 328/121
I 1,337,025 305,640 820,954
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
TOTAL 16,092,597 14,973,149 5,2n,449
FERG FORM NO.2 (12-96)Page 263a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
Year/Period of Report
End of 2016/Q4't2t3112016
Taxes Accrued, Prepaid and Charged Durlng Year, Distrlbution of Taxes Charged (Show utlllty dept where applicable and acct charged)
'1, Give details of the combined prepaid and accrued tax accounls and show the total taxes charged to operations and other accounts during the year. Do not include gasollne and
olher sales taxes which have been charged to lhe accounts to which the taxed material was charged. lf the actual or estimated amounts ol such taxes are known, shoa lhe amounts in a
footnote and des'rgnate whether estimated or actual amounts.
balancing of this
page ls not affected by the inclusion of lhese taxes,
3. lnclude in column (d) taxes charged during the year, tues charged to operations and olher accounts through (a) accruals sedited lo taxes accrued, (b) amounts credited to the
porllon of prepaid laxes charged to cunent year, and (c) taxes paid and charged direct to operations or accounb other than accrued and prepald tax accounts.
4, List the aggregate ol each kind of tax in such mannor thal lhe lotal tax for each State and subdlvlsion can readily be ascertained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Electric
(Account 408.1,
409.1)
(i)
Gas
(Account 408.1,
40e.1)
0)
Olher Utlity Dept.
(Account 408.1,
40e.1)
(k)
Other lncome and
Deduclions
(Account 408.2,
409.2)
(t)
1 10,742
2 39,216
3 1,728,365
4 6,11 1,341
5 3,051,296
6
7
189,02083,632,176
0 1,293,866 43,158
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 15,867,002 232,118
FERC FORM NO.2 (12-96)Page 2A2b
Taxes Accrued, Prepald and Charged During Year, Dlstribution of Taxes Charged (Show utlllty dept where applicable and acct charged)
(continued)
5. lf any tax (exdude Fedenal and Stale incom€ taxes) covers more lhan one year, show the required inlormation separalely for each tax year, ldentifying the year in column (a).
6. Enter all adluslments of lhe accrued and prepaid tax accounts in column (f) and explaln each adjustrnent in a footnote, Designate debit adjustments by parentheses.
authority.
numbet of lhe appropriate balance sheet plant actount or subaccounl.
9. For any tax apportioned to more lhan one uUllty deparlmenl or account, state in a foolnote lhe basis (necessity) of apportioning such tax.
10, llems under$250,000 may begrouped.
11. Reporl ln mlumn (q) the applicable offectlve state lncome lax rate,
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Extraordlnary ltems
(Account 409,3)
(m)
Other Ulility Opn,
lncome
(Account 408.1,
40e.1)
(n)
Adjustment to Re[
Eamings
(Acmunt439)
(o)
Olher
(p)
State/l-ocal
lncome Tax
Rate
(q)
2
3 ( 287,863)
4 ( 1)
5 ( 74sl
0
7
8
I
10
11
12
13
14
15
16
17
18
19
N
21
22
23
24
25
26
27
20
29
30
31
32
33
34
35
36
37
38
39
TOTAL ( 288,607)
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
SAn originat
Date of Report(Mo, Da, Yr)
12t31t2016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 263b
Name of Respondeni' 'ls:Date
(Mo,
Year/Period of
lntermountain Gas Company (1)
(2)
An Original
A Resubmission 1213',112016 End of 2016/Q4
Miscellaneous Current and Accrued Llabllltles (Account 242)
1. Describe and report the amount of other currenl and accrued liabilities at the end of year
2. Minor items (less than $250,000) may be grouped under appropriate title.
Line
No.
(a)
Item Balance at
End of Year
(b)
I Accrued Wages 363,252
2 Accrued lncentive Comp 1 ,'t05,130
3 861,301Accrued Benefits
4 Accrued Vacation 1,420,380
5 Pipellne lmbalance 68,076
6
7
8
I
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
46 Total 3,818,139
FERC FORM NO.2 (12-96)Page 268
Other Deferred Credlts (Account 253)
1, Report below the details called for concerning other defened credits,
2. For any defened credit being amortized, show the period of amortization.
3. Minor items (less than $250,000) may be grouped by classes.
Line
No.
Ealance at
Beginning
ofYear
(b)
Debit
Conlra
Account
G)
Debit
Amount
(d)(e)
Credits Balance at
End of Year
(0
Descriplion of Olher
Defened Credits
(a)
1,418,961 275,336 1,143,6251Deferred Comp plan
2 Deferred Other 14,737 43,419 58,156
3 Deferred lntercompany 730,640 353,031 377,609
7,575,181 765,853 6,809,3284Officers SERP
5 Postretlrement 1,641,556 102,435 1,743,991
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 11,381,075 1,394,220 145,854 10,132,709Total
Name of Respondent
lntermountain Gas Company
This
(1)
(2t
An Original
A Resubmission 12t31t20',16
ls:Date of Reoort(Mo, Da, Yi)
Year/Period of
End of 2016/Q4
FERC FORM NO.2 (12-96)Page 269
Accumulated Deferred Income Taxes-Other Property (Account 282)
1. Reprt the informatlon called for below conceming the respondenl's accounting for defened lncome taxes relaling to property not subject to accelerated amodlzallon,
2, At Other (Specifo), include defenals relating to olher income and deductions.
Line
No.
(a)
Account Subdivisions
Balance at
BEinning
o[ Year
(b)
Amounls
Debited to
Account 410.1
(c)
Amounts
Credited to
Account 4'11.1
(d)
1 Account 282
2 Electrlc
3 Gas 63,327,538 643,912 1,493,552
4 Other (Define) (footnote details)
5 Total (EnterTotal of lines 2 thru 4)63,327,538 643,912 1,493,s52
6 Olhet (Specifr) (footnote detalls)
7 TOTAL Account 282 (Enter foH of llnes 5 hr 63,327,538 643,912 1,493,552
8 Chssifica[on ofTOTAL
9 Federal lncome Tax 54,572,197 643,912 1,493,s52
10 State lnome Tax 8,755,341
11 Local lncome Tax
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ReDort ls:
[iAn originat
Year/Period ol Report
End of 2016/Q4Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
FERC FORM NO.2 (12-s6)Page 274
Accumulated Deferred lncome Taxes-Other Property (Account 282) (continued)
3. Provide in a footnote a summary of the type and amount of defened income taxes reported in the beginningof-year and endof-year balances for deferred inome taxes that the
respondent estimates could be included in the developmenl ofiurisdictional recourse rates,
Line
No.
Adjustrnents
Debits
Accl No.
(s)
Adiustments
Debils
Amount
(h)
Adjuslments
Credits
Accounl No.
(D
Adjustments
Credits
Amount
0)
Balance at
End of Year
(k)
Changes during
Year
Amounts Debited
to Account 410.2
(e)
Changes dudng
Year
Amounts Credited
to Acmunt 4'11.2
(0
1
2
1823.6000 1,320,140 1823,6000 843,957 62,954,0813
4
1,320,140 843,957 62,954,0815
6
1,320,140 843,9577 62,954,081
I
2820.96s 739,550 2820.965 569,13'lI 53,892,976
2820.865 580,590 2820.865 274,82610 9,061,105
11
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
Original
Resubmission
Date of Reoort(Mo, Da, Yi)Year/Period of Report
End of 2016/Q41213112016
FERC FORM NO.2 (12-s6)Page 276
Accumulated Deferred lncome Taxes.Other (Account 283)
1, Report tho lnformatlon called for below conceming the respondents accounting for deferred income taxes relating to amounts recorded in Account 283.
2, At Other (Specifr), lnclude defenals rela0ng to olher income and deductlons,
Line
No.
(a)
Account Subdivisions
Balance at
Beginning
ofYear
(b)
Changes Dudng Year
Amounts
Debited to
Account 4'10.1
(c)
Changes Dudng Year
Amounts
Credited to
Account 41 1.1
(d)
1 Account 283
2 Electric
3 Gas ( 12,339,725)2,203,523 2,126,148
4 Olher (Define) (footnoh dehlls)
5 Total (Totalof llnes 2 thru 4)( 12,339,725)2,203,523 2,126,148
6 Olher (Speclff) (footnote detalls)
7 TOTAL Account 283 (Total of llnes 5 lhru ( 12,339,725)2,203,523 2,126,148
I Classilicatlon of TOTAL
I Federal lncome Tax ( 10,045,981)2,162,592 2.126,148
10 State lnmmeTax ( 2,293,7441 40,931
'll Local lncome Tax
rc
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Reoort(Mo, Da, Yi)Year/Period of Report
End of 2016/Q4
An Original
A Resubmission 't2t3112016
FERC FORM NO.2 (12-96)Page 276
Accumulated Deferred lncome Taxes-Other (Account 283) (continued)
3. Provide in a footnote a summary of lhe type and amount of defened income taxes repoded in the beginning-of-year and endof-year balances for delened income taxes lhat lhe
respondent estimates could be lncluded in the development ofjurisdiclional recourse rates.
Line
No.
Changes dudng
Year
Amounts Debited
to Account 410,2
(e)
Changes during
Year
Amounb Credited
to Account 411.2
0
Adjustments
Debits
Acct. No.
(s)
Adlustments
Deblts
Amount
(h)
Adjustments
Gredits
Account No.
(D
Adjustments
Credits
Amount
0)
Balance at
End ol Year
(k)
1
2
3 2540 6,926,104 2540 2,462,785 ( 7,799,031)
4
5 6,926,104 2,462,785 ( 7,799,031)
6
7 6,926,104 2,462,785 ( 7,799,031)
I
I 5,430,301 1,535,485 ( 6,114,7211
10 1,495,80s 927,300 ( 1,684,310)
11
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
finn originat
Date of Reoort(Mo, Da, Yi)
't213112016
Year/Period of Repoi
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 277
Name oI Kesponoenl
lntermountain Gas Company (1)
(2)
Original
Resubmisslon
uate ot Hepon
(Mo, Da, Yr)
1213112016
rearronoo or xePor
End of 2016/Q4
Other Regulatory Llabllltles (Account 254)
1, Reprt below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts),
2, For regulatory llabililies being amorlized, show period of amortization in column (a).
3. Minor ilems (5% of lhe Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
4, Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e,9. Commission Order, state
commission order, court decision).
Line
No.Descriplion and Purpose of
Other Reguhtory Llabilitias
(a)
Balance at
Beglnnlng of
Cunenl
Quarterffear
(b)
Wriften offduring
QuaflerlPedod
Account
Credited
(c)
Written off
During Pedod
Amount
Retunded
(d)
Written off
During Period
Amount Deemed
Non-Retundable
(e)
Credits
0
Balancs at
End of Curent
Quarterffear
(s)
1 Deferred Tax Reo Liabilitv 6.603.50'4.5n.724 2.075.772
2
3
4
5
b
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 6,003,50t 1,527,14 0 0 2N5;t72
I
I
I
i!
T
I
T
T
I
I
I
I
T
I
T
I
I
I
TFERC FORM NO.2 (12-96)Page 278
This page intentionally left blank
I
T
I
T
I
I
T
I
T
T
T
T
T
T
T
T
T
T
t
Gas Operating Revenues
1. Reporl below natural gas operating revenues for each prescribed account total, The amounts musl be consistent with the detailed data on sumeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines,
3. Other Revenues in columns (f) and (g) include reservation charges received by tho pipelino plus usage charges, less revenues reflected in olumns (b) lhrough (e), lnclude ln
columns (0 and (g) revenues for Accounts 480-495,
Line
No.
(a)
Title of Account
Revenues for
Transition
Costs and
Takeor-Pay
Amount for
Cunent Year
(b)
Revenues lor
Transition
Cosls and
Take-or-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Amount for
CunentYear
(d)
Amount for
Previous Year
(e)
Revenues for
GRI and ACA
1 480 Resldential Sales
2 481 Commerclal and lnduslrial Sales
3 482 Other Sales to Publlc Authorities
4 483 Sales for Resale
5 484 lnterdepartmental Sales
6 485 lntracompany Tnansfers
7 487 Forfeiled Discounts
I 488 Mhcellaneous Service Revenues
I 489. I Revenues from Transportalion of Gas of Others
Through Gathering Facllitles
10 489.2 Revenues from Transportation of Gas of Othors
Through Transmlsslon Facililies
11 489.3 Revenues horn Transportation of Gas of Olhers
Through Dislribution Facililies
12 489.4 Revenues from Storing Gas of Others
13 490 Sales of Prod. Ext from Natural Gas
14 491 Revenues from Natunal Gas Proc. by Othens
15 492 lncidental Gasollne and Oil Sales
16 493 Rentfrom Gas Property
17 494 lnterdepadmental Rents
18 495 Other Gas Revenues
19 Subtotal:
20 496 (Less) Provislon for Rate Refunds
21 TOTAL:
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Reoort(Mo, Da, Yi)
'1213'112016
Year/Period of Report
End of 2016/Q4
An Original
A Resubmission I
I
FERC FORM NO.2 (12-s6)Page 300
Gas Operatlng Revenues
4. lf increases or decreases from previous year are not derived from previously reported ligures, explaln any inmnsistencies in a footnote.
5. On Page 108, include informatlon on malor changes during the year, new service, and important rale lncreases or decreases.
6. Report the revenue from transportalion services that are bundled wilh storage seruices as transporlalion selice revenue.
Line
No.
Amount for
CunentYear
(f)
Other
Revenues
Amount for
Previous Year
(s)
Other
Revenues
Total
Operatlng
Revenues
Amount for
CunentYear
(h)
Total
Operating
Revenues
Amounl for
Previous Year
(t)
Amount for
Cunent Year
0
Dekatherm ol
NaturalGas
Amount for
Prevlous Year
(k)
Oekalherm of
Nalural Gas
1 159,865,338 160,378,183 21,343,680 20,024,488
2 77,675,747 77,220,658 fl,7n,fi2 10,886,167
3
4
5
6
7 6,1't0,634 6,119,252
I 2,962,089 2,777,590
I
10
11
9,739,350 9,697,3't7 34,527,437 31,982,811
12
13
14
15
't6
17
18
19 256,353,1s8 256,193,000
20
21 256,353,158 256,193,000
Name of Respondent
lntermountaln Gas Company
This
(1)
(2)
Reoort ls:
ffiRn originat
Date of Reoort(Mo, Da, Yi)
12t31t2016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 301
Namo of Respondent
lntermountain Gas Company
Reoort ls:
filRn ortsinat
This
(1)
(2)A Resubmission
Date of Reoort(Mo, Da, Yi)
12t3112016
Year/Period of Report
End of 2016/Q4
Gas Operation and Malntenance Expenses
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1 1. PRODUCTION EXPENSES
2 A, Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement)0 0
4 B. Natural Gas Production
5 81. Natural Gas Production and Gathering
6 Operation
7 750 Operation 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 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
't3 756 Field Measuring 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 Operatlon (Total of lines 7 thru '17)0 0
't9 Maintenance
20 761 Maintenance Supervision and Engineering 0 0
21 762 Maintenance of Structures and lmprovements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Field Lines 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Fleld Measuring and Regulating Statlon Equipment 0 0
26 767 Maintenance of Puriflcation Equipment 0 0
27 768 Maintenance of Drilling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Maintenance (total of lines 20 thru 28)0 0
30 TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29)0 0
FERC FORM NO.2 (12-e6)Page 317
Name of Responden[--
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of ReDort(Mo, Da, Yi)
12ts112016
Year/Period of Report
End of 2016/Q4
Gas Operation and Malntenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Prevlous Year
(c)
31 82. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering 0 0
34 771 Operation Labor 0 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Pwer 0 0
38 775 Materials 0 0
39 776 Operation Supplies and Expenses 0 0
40 777 Cas ProcesEed by Others 0 0
4',|778 Royalties on Products Extracted 0 0
42 779 Marketing Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Varlation in Products lnventory 0 0
45 (Less) 782 Extracted Products Used by the Utility-Credit 0 0
46 783 Rents 0 0
47 TOTAL Operation (fotal of lines 33 thru 46)0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Maintenance of Structures and lmprovements 0 0
51 786 Maintenance of Extractlon and Relining Equipment 0 0
52 787 Maintenance of Pipe Lines 0 0
53 788 Maintenance of Extracted Products Storage Equipment 0 0
54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 Malntenance of Other Equipment 0 0
57 TOTAL Maintenance (Total of lines 49 thru 56)0 0
58 TOTAL Products Extraction (Total of lines 47 and 57)0 0
FERC FORM NO.2 (12-96)Page 318
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
(a)
Account 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 Exploration 0 0
65 TOTAL Exploration and Development (Total of lines 61 thru 64)0 0
66 D. Other Gas Supply Expenses
67 Operation
68 800 Natural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases, lnlracompany Transfers 0 0
70 801 Natural Gas Field Line Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Line Purchases 0 0
73 804 Natural Gas City Gate Purchases 159,522,879 167,385,063
74 804,1 Llquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 ( 1,365,243)(Less) 805.1 Purchases Gas Cost Adjustments ( 7,169,127)
77 168,750,306TOTAL Purchased Gas (Total of lines 68 thru 76)166,692,006
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.1 Well Expense-Purchased Gas 0 0
81 807.2 Operation of Purchased Gas Measuring Stations 0 0
82 807.3 Maintenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas 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
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
Year/Period of Report
End of 2016/Q41213112016
FERC FORM NO.2 (12-e6)Page 319
Gas Operation and Malntenance Expenses(contlnued)
Line
No.
(a)
Account Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
520,096 919,06686808.1 Gas Withdrawn from Storage-Debit
87 (Less) 808.2 Gas Delivered to Storage-Credit 2,817,483 743,637
0 088809.1 Withdrawals of Liquefied Natural Gas for Processlng-Debit
89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0
90 Gas used ln Utility Operation-Credit
91 810 Gas Used fo, Compressor Station FueFCredit 0 0
92 811 Gas Used for Products Extractlon-Credit 0 0
93 812 Gas Used for Other Utility Operatlons-Credit 0 0
94 TOTAL Gas Used in Utility Operations-Credit (Iotal of lines 91 thru 93)0 0
133,78795813 OtherGas Supply Expenses 23,7s1
96 TOTAL Other Gas Supply Exp. (Iotal of lines 77,78,85,86 thru 89,94,95)164,528,406 168,949,486
164,528,406 '168,949,48697TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)
s8 2. NATURAL GAS STORAGE. TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Operatlon Supervision and Engineering 0 0
102 0 0815 Maps and Records
103 816 Wells Expenses 0 0
104 817 Llnes Expense 0 0
105 0 0818 Conipressor Station Expenses
'106 819 Compressor Station Fuel and Powor 0 0
107 820 Measuring and Regulating Station Expenses 0 0
108 0 0821 Purification Expenses
109 822 Exploratlon and Development 0 0
110 823 Gas Losses 0 0
't11 0824 Other Expenses 0
112 825 Storage Well Royalties 0 0
113 0 0826 Rents
114 TOTAL Operation Clotal of lines of 101 thru 113)0 0
Name of Respondent
lntermountain Gas Company
This
(1)
(2\
ls:
Original
Date of Reoort(Mo, Da, Yi)
Resubmission 1213112016
Year/Period of Reporl
End of 2016/Q4
FERC FORM NO.2 (12-96)Page 320
Name of Respondent
lntermountain Gas Company
This
(1)
(2\
Reoort
l-IlAn
ls:
Original
Date of Reoort(Mo, Da, Yi)
't2t31t2016
Year/Period of Report
End of 2016/Q4Resubmission
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
(a)
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
't15 Maintenance
116 830 Maintenance Supervision and Engineering 0 0
't17 831 Maintenance 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 0835 Maintenance of Measuring and Regulating Statlon Equipment 0
122 836 Maintenance of Purification Equipment 0 0
123 837 Maintenance of Other Equipment 0 0
124 TOTAL Maintenance (Total of lines 116 thru 123)0 0
125 TOTAL Underground Storage Expenses (l'otal of lines 114 and 1241 0 0
126 B. Other Storage Expenses
't27 Operation
128 840 Operation Supervision and Engineering ( 2,607)2,883
129 841 Operatlon Laborand Expenses 520,985 538,072
130 842 Rents 0 0
131 842.1 Fuel 102,047 155,3S6
132 842.2Pwter 91,429 117,715
133 842.3 Gas Losses 0 0
't34 TOTAL Operatlon (Total of lines 128 thru 133)71',t,854 814,066
135 Maintenance
136 843.1 Maintenance Supervision and Engineering 522 192,713
137 843.2 Maintenance of Skuctures 23,614 38,717
138 843.3 Maintenance of Gas Holders 4,337 0
139 843,4 Maintenance of Purification Equipment 6,037 60,1 53
140 74,019843.5 Maintenance of Liquefaction Equlpment 121,360
141 843.6 Maintenance of Vaporizing Equipment 92,411 63,028
142 843,7 Maintenance of Compressor Equipment 78,567 51,815
143 0 0843.8 Malntenance of Measuring and Regulating Eguipment
144 843.9 Maintenance of Other Equipment 115,747 116,284
145 TOTAL Malntenance (Total of lines 136 thru 144)442,595 596,729
146 TOTAL Other Storage Expenses (Total oflines 134 and 145)1 ,1 54,449 1,410,795
FERC FORM NO.2 (12-96)Page 321
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No,
(a)
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
147 C. Liquefied 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
151 844.3 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
't54 844.6 Compressor Station Labor and Expenses 0 0
'155 844.7 Communicatlon System Expenses 0 0
156 844.8 System Control and Load Dispatching 0 0
157 845.1 Fuel 0 0
158 845.2 Power 0 0
15S 845.3 Rents 0 0
160 845.4 Demunage Charges 0 0
16'l (less) 845.5 Wharfage Receipts-Credit 0 0
162 845.6 Processing Liquefied or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0 0
1M 846,2 Other Expenses 0 0
165 TOTAL Operation (Iotal of llnes 149 thru 164)0 0
't66 Maintenance
167 847.1 Maintenance Supervision and Engineering 0 0
168 847.2 Maintenance of Structures and lmprovements 0 0
169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0
170 847.4 Maintenance of LNG Transportation Equipment 0 0
171 847.5 Maintenance of Measuring and Regulating Equipment 0 0
172 847.6 Maintenance of Compressor Station Equipment 0 0
173 847.7 Maintenance of Communication Equipment 0 0
174 847.8 Maintenance of Other Equipment 0 0
175 TOTAL Maintenance (Total of lines 167 thru 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)0 0
177 TOTAL Natural Gas Storage (Iotal of lines 125, 146, and 176)1,154,449 1,410,795
Name of Respondent
lntermountain Gas Company
Thls
(1)
(2)
Reoort ls:
SRn originat
Date of Reoort(Mo, Da, Yi)
12t3112016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (r2-96)Page 322
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
(a)
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering 0 0
181 851 System Control and Load Dispatching 0 0
34,243182852 Communication System Expenses 42,440
't83 853 CompressorStation Laborand Expenses 3,217 6,249
184 854 Gas for Compressor Station Fuel 0 0
0185855 Other Fuel and Power for Compressor Stations 0
186 E56 Mains Expenses 94,509 94,634
0187857 Measuring and Regulating Station Expenses 0
188 858 Transmission and Compresslon of Gas by Others 0 0
189 859 Other Expenses 0 0
0190860 Rents 0
191 TOTAL Operation (Iotal of lines 180 thru 190)1 40,1 66 1 35,1 26
192 Maintenance
0't93 861 Maintenance Supervision and Engineering 0
194 862 Malntenance of Structures and lmprovements 0 0
195 863 Maintenance of Mains 93,210 68,751
196 864 Maintenance of Compressor Station Equlpment 0 0
197 865 Maintenance of Measuring and Regulating Station Equipment 0 0
198 866 Maintenance of Communication Equipment 208,1 55 191,571
199 867 Maintenance of Other Equipment 0 0
260,322200TOTAL Maintenance (Total of lines 193 thru 199)301,365
201 TOTAL Transmission Expenses (total of lines 191 and 200)441,531 395,448
202 4. DISTRIBUTION EXPENSES
203 Operation
2,541,695204870 Operation Supervision and Engineering 2,790,465
205 871 Distribution Load Dispatching 0 0
0206872 Compressor Station Labor and Expenses 0
207 873 Compressor Station Fuel and Power 0 0
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn originat
Date of Report(Mo, Da, Yr)
1213112016
Year/Period of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 323
Gas Operatlon and Malntenance Expenses(contlnued)
Line
No.
(a)
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
2,720,962 2,549,154208874 Mains and Services Expenses
209 116,228 124,929875 Measuring and Regulating Station Expenses-General
0 0210876 Measuring and Regulating Station Expenses-lnduskial
z'.t1 877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0
( 17e,663)( 250,604)2',12 878 Meterand House Regulator Expenses
213 879 Customer lnstallatlons Expenses 7,096,925 6,785,796
2,400,870 2,289,257z',t4 880 Other Expenses
231,428 222,845215881 Rents
216 TOTAL Operation (Total of lines 204 thru 215)15,177,215 14,263,072
217 Maintenance
218 885 Maintenance Supervision and Engineering 208,338 187,378
0 02',19 886 Maintenance of Structures and lmprovements
220 887 Maintenance of Mains 1,028,s69 993,237
22'.|0 0888 Maintenance of Compressor Station Equipment
187,596 202,731222889 Maintenance of Measuring and Regulating Station Equipment-General
223 890 Maintenance of Meas. and Reg. Station Equipment-lndustrlal 522,815 466,654
224 0 0891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station
1j08294 912,041225892 Maintenance of Services
226 893 Maintenance of Meters and House Regulators 704,058 753,037
0 0227894 Maintenance of Other Equipment
228 TOTAL Maintenanco (l'otal of lines 218 lhru 227)3,759S70 3,515,079
229 't8,936,885 17,778,150TOTAL Distribution Expenses (total of lines 216 and 228)
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 114,175 101,161901 Supervision
707,259 678,332233902 Meter Reading Expenses
234 903 Customer Records and Collection Expenses 7,822,874 6,692,059
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2016
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 ({2-s6)Page 324
Gas Operation and Maintenance Expenses(contlnued)
Line
No.
(a)
Account Amount for
Current Year
(b)
Amount for
Previous Year
(c)
235 904 UncollectibleAccounts 1,270,679 774,681
236 905 Miscellaneous CustomerAccounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)9,914,987 8,246,233
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervlsion 0 0
241 908 Customer Assistance Expenses 195,526 174,191
242 909 lnformational and lnstructional Expenses 0 0
243 0 0910 Miscellaneous Customer Service and lnformational Expenses
244 TOTAL Customer Service and lnformation Expenses (Total of lines 240 thru 243)1 95,s26 't74,191
245 7. SALES EXPENSES
246 Operalion
247 911 Supervision 0 0
248 912 Demonstrating and Selling Expenses 1,146,899 1,057,992
249 83,232913 Advertising Expenses 81,651
250 916 Miscellaneous Sales Expenses 0 0
251 TOTAL Sales Expenses (Total of lines 247 thru 250)1,228,550 1,141,224
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 6,605,509 6,184,059
255 92'l Office Supplies and Expenses 3,424,595 3,235,424
256 0(Less) 922 Administrative Expenses Transferred-Credit 0
257 923 Outside Services Employed 990,454 1,001,236
258 924 Property lnsurance 147,815 135,280
259 925 lnjuries and Damages 791,711 676,621
200 926 Employee Pensions and Benefits 636,444 1,245,685
261 927 Franchise Requirements 0 0
262 928 Regulatory Commission Expenses 644,673549,963
263 (Less) 929 Duplicate Charges-Credit 0 0
264 930. I General Advertising Expenses 't97,289 184,613
265 409,998 276,119930.2Miscellaneous General Expenses
266 93'l Rents 873,557 647,012
267 TOTAL Operation (Total of lines 254 thru 266)14,627,335 14,230,722
268 Maintenance
269 932 Maintenance of General Plant 0 0
270 TOTAL Administratlve and General Expenses (Total of lines 267 and 269)14,627,335 14,230,722
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and270)211,027,ffig 212,326,249
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Reoort
(Mo, Da, Yi)
Year/Period of Report
End of 2016/Q4 I
I
I
An Original
A Resubmisslon 12t31t2016
FERC FORM NO.2 (12-96)Page 325
Mlscellaneous General Expenses (Account 930,2)
1, Provide tie informaUon requested below on miscellaneous general expenses.
2, For Other Expenses, show lhe (a) purpose, (b) recipient and (c) amount of such items. List separately amounls of $250,000 or more however, amounts less lhan $250,000 may be
grouped if lhe number of ltems of so grouped is shown.
Line
No.
Descriplion
(a)
Amount
(in dollars)
(b)
I lndustry association dues.138,839
2 Experimental and general research expenses.
a, Gas Research lnstitute (GRl)
b. Other
3 Publishing and disklbuting 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 41
5 Service Club 2,603
6 Director's Fees 268,515
7
I
I
10
11
12
13
14
'15
16
17
18
19
20
21
22
23
24
25 Total 409,998
Name of Respondent
lntermountain Gas Company
This
(1)
(2t
Reoort ls:
[]Rn orlsinat
Date of Reoort(Mo, Da, Yi)
12131t2016
Year/PEriod of Report
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-96)Page 335
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) EInn Orisinat(2) llA Resubmission
(Mo, Da,
12131t2016
Depreclatlon, Depletion and Amortlzation of Gas Plant (Accts 403, 404.1, 404.2,404,3,405) (Except Amortization of
Acqulsitlon Adlustments)
subaccount or functional classilications olher lhan those pre-printed in column (a). lndicate in a foolnote the manner ln whlch column (b) balances are
Sectlon A. Summary of Depreclation, Depletlon, and Amortizatlon Charges
Llne
No.Functional Classilication
Depreciallon
Expense
(Accounl 403)
Amorllzalion
Expense for
Asset
Retirement
Costs
(Account
403.1) (c)(a)b)
Amorlization and
Depletion of
Produclng Natural
Gas Land and Land
Righls
(Account 404.1)
(d)
Amorlization ol
Undeground Storage
Land and Land
Rlghts
(Acmunt 404.2)
(e)
1 lntangible plant
2 Productlon plant, manufactured gas
3 Producllon and galhering plant, natural gas
4 Prcducts exbaction plant
5 Underground gas storage plant
6 Olher storage plant 364,434
7 Base load LNG termlnaling and processlng plant
0 Transmission plant 2,296,456
I Dislribution plant 12,323,846
10 General plant 2,094,433
11 Common plant{as
12 TOTAL 17,079,169
of Report
End of 2016/Q4
FERC FORM NO.2 (12-e6)Page 336
Depreclatlon, Depletlon and Amortizatlon of Gas Plant (Accts 403,404.'|.,404.2,404.3,405) (Except Amortlzatlon of
Acqulsltlon Adjustments) (continued)
depreciation charges, show ln a foolnote any revisions made lo estlmated gas reserves.
provisions and lhe plant items to whhh related.
Sectlon A. Summary of Depreciation, Depletion, and Amortlzation Charges
Llne
No.
Amorllzalion of
Other Limlted-term
Gas Plant
(Account 404,3)
0
Amorlizatlon of
Other Gas Plant
(Aocount 405)
(s)(h)
Total
(b to g)
Func{onal Classlfication
(a)
1 3,175,696 3,175,696 lntanglble plant
2 Producton plant, manufactured gas
3 Produc{ion and gathering plant natunal gas
4 Products extraction plant
5 Underground gas storage plant
6 364,434 Olher stonage plant
7 Base bad LNG terminallng and promssing plant
8 2,296,456 Transmission plant
I 12,323,846 Dhtdbution plant
10 2,094,433 General plant
11 Common plant{as
12 3,175,696 20,254,865 TOTAL
Name of Respondent This
(1)
(2)
Reoort ls:
[]nn orisinat
Date of Reoort(Mo, Da, Yi)
12t3112016
Year/Period of Report
End of 2016/Q4lntermountain Gas Company A Resubmission
FERC FORM NO.2 (.12-96)Page 337
Depreclatlon, Depletlon and Amortization of Gas Plant (Accts 403,404.1,404,2,404,3,405) (Except Amortlzation of
Acqulsltlon AdJustments) (continued)
4, Add rows as necessary to completely report all data. Number the additional rows ln sequence as 2.01, 2.02, 3.01, 3.02, etc.
Sectlon B. Factors Used ln Estlmatlng Depreciatlon Charges
Line
No.
(a)
Funclional Classiflcation
0)
Planl Bases
(in lhousands)
{c)
Applled Depreclation
orAmorllzation Rates
(percenl)
1 Producllon and Gatherlng Plant
2 Offshore (footnote delaib)
3 Onshorc (footnote details)
4 Underground Gas Storage Plant (footnots dehlls)
5 Transmission Plant
6 Offshore (footnote details)
7 Onshore (footnole detalls)
8 Genenal Phnt (foolnole details)
I
10
11
12
13
14
l5
Name of Respondent
lntermountain Gas Company
This
(1)
(21
ls:
Original
Date of Reoort
(Mo, Da, Yi)Year/Perlod of Report
End of 2016/Q4Resubmission12t31t2016
FERC FORM NO.2 (12-s6)Page 338
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffinn original(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 20'16/Q4
Partlculars Concerning Certain lncome Deductlons and lnterest Charges Accounts
Report the lnformation specified below, in the order given, for the respective income deduction and lnterest chaqes accounls.
period of amortization.
may be grouped by classes within lhe above accounts.
(c) lnterest on Debt to Assoclated Companies (Account 430)-For each associated company that incuned lnlerest on debt during the year, indicate lhe amount and interest rate
which interesl was incuned dudng lhe year.
(d) Other lnterest Expense (Account 431) - Repd details lncluding the amount and interest rate for other interest charges incuned during lhe year.
Lino
No.
Item
(a)
Arnounl
(b)
1 125 MiscAmortizatlon
2 426. 1 Charitable Donalions 123,056
3 462.2lile lnsurance ( 73,4271
4 462.3 Penaltles
5 426.4 CivicJPolltical 72,817
6 426.5 Other Deducllons s,06'l
7 430 lnterest on Oebt to Assoclated Companies
I 431 Olher lnterest Expense
9 Commitlmenl Fee 123,361
't0 Compensation Plan- Exec 41,677
11 Customer Deposib 7,794
12 Defened Gas Cosls 3,0s0
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 (12-96)Page 340
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
A Resubmission
Regulatory Commlsslon Expenses (Account 928)
oI cases in which such a body was a party.
2. ln column (b) and (c), indlcate whether lhe expenses were assessed by a regulatory body or were otheruise lncuned by the utility.
Line
No.
Description
(Fumlsh name of regulatory commission
or body, the docket number, and a
description of the case.)
(a)
Assessed by
Regulatory
Commission
(b)
Expenses
of
Utility
(c)
Total
Expenses
to Dalo
(d)
Defened in
Account 182.3
at Beginning
ofYear
(e)
1 ldaho Publlc Utilties Comm - annual fee
549,963
2
3
4
5
6
7
I
I
't0
't1
12
13
14
15
16
17
18
19
20
21
22
23
24
26 Totai 549,963
(Mo,
1431120'.t6
Year/Period of Report
End of 20'16/Q4
FERG FORM NO.2 (12-96)Page 350
Regulatory Gommlsslon Expenses (Account 928)
3. Show in column (k) any expenses incuned in prior years that are being amorlized. Llsl in column (a) the pedod ol amorlization.
4. ldentify separately all annual charge adjustrnents (ACA).
5. List in column (0, (g), and (h) expenses incuned during year wh'rch were chaqes cunenlly to income, planl, or olher accounts.
6. Minor items (less than $250,000) may be grouped.
Line
No.
Expenses
lncuned
During Year
Charged
Cunently To
Amount
h)
Expenses
lncured
During Year
Chaqed
Cunenlly To
Departnent
(0
Expenses
lncuned
During Year
ChaOed
Cunently To
Account No.
(s)
Expenses
lnqlned
During Year
Defened to
Accounl
182.3
0)
Arrcrtized
During Year
0)
Conka
Account
Amorlized
During Year
Amounl
(k)
Defened in
Account 182.3
End of Year
fl)
1
2
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
2l
22
23
24
25
lntermountain Gas Company
Thls
(1)
(2t
Reoort
lxlAn
ls:
Original
Date of Reoort(Mo, Da, Yi)
12t3112016
Year/Period of Report
End of 2016/Q4Resubmission
FERC FORM NO.2 (12-96)Page 351
Employee Penslons and Benefits (Account 925)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Amount
(b)Line
No.
Expense
(a)
352,2281Penslons - dellned benefit plans
2 Pensions - olher
3 Post retirement benelils other lhan penslons (PBOP)
4 Post emfloyment benefit plans
5 Other(Specfi)
6 Safetyflrainlng Matedals 4,804
72,8297Vacalion
3098Workerc Comp
I Consultlng Serylces 1,427
10 Gollege Tui0on/Booh 14,556
190,29111Misc EE Benelits
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
636,444Total
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ls:Date of Reoorl(Mo, Da, Yi)Year/Period of
An Original
A Resubmission 12t31t2016 End of 2016/Q4
FERC FORM NO. 2 (12-e6)Page 352
Distributlon of Salaries and Wages
and Other Acounls, and enter such amounts in lhe appropriate lines and columns provided, Salaries and wages billed to the Respndent by an afliliated company must be assigned to
lhe particular operatlng tunctlon(s) relating to the expenses.
reporting detail of olher accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75,02, etc.
(b)
Direct Payroll
Distributon
(c)
Payroll Billed
by Afllllated
Companies
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Total
(e)
Line
No.
Classification
(a)
1 Elecldc
2 Operatlon
3 Production
4 Transmlsion
5 Dlstrlbutlon
6 Customer Aocounls
7 Customer Seryice and lnformational
I Sales
I Administrative and General
10 TOTAL Operation (Total of lines 3 thru 9)
11 Maintenance
12 Production
13 Transmlsslon
14 Dlstdbulion
15 Administratlve and Genenal
16 TOTAL Malntenance (Total of lines 12 lhru 15) '
17 Total Operatlon and Mainlenance
18 Producllon (Total of lines 3 and 12)
19 Transmissbn Oohl of llnes 4 and 13)
20 Distributon (Total of lines 5 and 14)
21 CustomerAcmunb iline 6)
22 Customer Servlce and lnformalional (line 7)
23 Sales (llne 8)
24 Adminlstrattue and General (Total of llnes 9 and 15)
25 TOTAL Openallon and Maintenance (Total of llnes 18 thru 24)
26 Gas
27 Openation
28 Produclion - Manufactured Gas
29 Produclion - Natural Gas(lncluding Exploration and Development)
30 Olher Gas Supply
31 Stoaqe, LNG Terminalim and Processinq 258,832 258,832
32 Tnansmisslon
fr]Dist ibutlon 9,769,349 9,769,349
34 4,886,280 4,886,280CuslomerAccounE
35 Customer Service and lnformalional
36 895,782 895,782Sales
37 Administrative and General 5,131,212 684,029 5,815,241
38 20,941,455 684,029 21,625,484TOTAL Operallon (Total ol lines 28 thru 37)
39 Maintenance
40 Produclion - Manufactured Gas
41 Produc{on - Natural Gasflncludino Explonatlon and Development)
42 Other Gas Supply
43 58,622 58,622Storage, LNG Terminallng and Procexing
44 Transmlsslon 177,378 177,378
45 1,670,508 1,070,508Dislributlon
lntermountain Gas Company
This
(1)
(2t
ls:
Original
Date of Reoort(Mo, Da, Yi)Year/Period of Report
End of 2016/Q4Resubmission12131t2016
FERC FORM NO.2 ({2-e6)Page 354
(1)
(2)
Bgport
lxlAn
ls:
Original
Date of Reoort(Mo, Da, Yi)
1213112016
Year/Perlod of Report
End of 2016/Q4Resubmissionlntermountain Gas Company
Distrlbutlon of Salaries and Wages (contlnued)
Line
No.
Classificatlon
(a)
Direct Payroll
Distribution
(b)
PayrollBilled
by Atliliated
Companies
(c)
Allocalion of
Payroll Charged
for Clearing
Accounls
(d)
Total
(e)
46 Adminislralive and General
47 TOTAL Malntenance (Total of lines 40 thru 46)1,906,508 1,906,508
48 Gas (Continued)
49 Total Openation and Maintenance
50 Production - Manulactured Gas (Total of lines 28 and 40)
51 Production - Nalural Gas (lncludlng Expl. and Dev.Xll. 29 and 41)
52 Olher Gas Supply fiolal of lines 30 and 42)
53 Stoage, LNG Terminaling and Processlns flotalof ll. 31 and 43)317,454 317,454
54 Transmission (Tolal of lines 32 and 44)177,378 177,378
55 Distribution fiotal of lines 33 and 45)1't,439,857 1 1,439,857
50 Customer Accounts (Total of line 34)4,886,280 4,886,280
57 Customer Seryhe and lnformalional (Total of line 35)
58 Sales (Total of line 36)895,782 895,782
59 Administrative and General (Total of llnes 37 and 46)5j31,212 684,029 5,815,241
60 Tohl OperaUon and Malntenance (Total of llnes 50 thru 59)22,841,963 684,029 23,531,992
61 Other Utility Departmenh
62 Openation and tvlaintenance
63 TOTAL ALL UtiI|V Dept (Total of lines 25, 60, and 62)22,847,963 684,029 23,531.992
64 Utility Plant
65 Construction (By Utility Oepartments)
06 Electric Plant
67 Gas Plant
68 Other
69 TOTAL Construction fiotal of lines 66 thru 68)
70 Plant Removal (By Utllity Departments)
71 Electric Plant
72 Gas Plant
73 Other
74 TOTAL Plant Removal (Total ol lines 71 lhru 73)
75 Other Accounts (Speci&) (footnote details)
76 TOTAL OtherAccounb
77 TOTAL SALARIES AND WAGES 22,847.963 684,029 23,s3'1,992
FERC FORM NO.2 (12-96)Page 355
Name of Respondent
lntermountain Gas Company
This
(1)
Reoort
8nn
ls:
Original(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4
Charges for Outslde Professional and Other Consultative Servlces
excepl those which should be reported in Account 426.4 Expenditures for Cerlain Civic, Political and Related Activities.
(a) Name ol person or organizatlon rendering seruices.
(b) Total charges for lhe year.
2. Sum under a description 'Other', all of the alorementioned services amounting to $250,000 or less.
3. Total under a descrlplion "Total", the total of all of the aforementloned servlces.
accordlrE to the instucllons for that schedule.
Llne
No.
Descdption
(a)
Amounl
(in dollars)
(b)
1 Olher 334,995
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO.2 (12-96)Page 367
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn oristnat(2\ llA Resubmission
Transactlons wlth Assoclated (Afflliated) Companies
'1. Reporl below the information called lor conceming all goods or seMces received from or provided lo associated (alfillated)companles amounting to more than $250,000,
2. Sum under a descrlptlon 'Othe/, all of the aforementioned goods and services amountlng to $250,000 or less,
3. Total under a descriplion 'Total", the total of all of the aforementioned goods and services,
4. Where amounls billed to or received from the associated (atfillated) company are based on an allocalion process, explain in a footnote the basis of the allocat'on.
Line
No.
Descriplion of the Good or Service
(a)
Name of Associated/Afliliated Company
(b)
Account(s)
Charged or
Credited
(c)
Amount
Charged or
Credited
(d)
I Goods or Serylces Provided by Afliliated Company
2
3
4
5
6
7
I
I
10
11
12..t
13
14
15
16
17
18
19
20 Goods or Services Provided for Afflllated Company
21 Cash Collection Cascade Natural Gas 48518.4880.4880 112,573
22 Bill Printing Cascade Natural Gas 48580.4880.4880 157,855
23
24
25
26
27
28
29
30
31
32
33
u
35
36
37
38
39
40
(Mo, Da,
12131t2016
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 (12-e6)Page 358
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Name of Respondent
lntermountain Gas Company (1)
(2')
An Origlnal
A Resubmission
Compressor Stations
compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stalions.
2, For column (a), indicate the production areas where such stations are used. Group relatively small feld compressor stations by production areas. Show the number of stations
lointly owned.
Line
No,
Name of Statlon and Location
(a)
Numbor of
Units at
Station
(b)
Certilicated
Homepower lor
Each Station
(c)
Plant Cost
(d)
1 Jerome Compressor Slatlon (not operated in 2016)
1 600 1,730,3s9
2
3
4
5
b
7
8
I
10
t1
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
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121311201A
Year/Period of Report
End of 2016/Q4
FERC FORM NO.2 (12-96)Page 508
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112016
Compressor Stations
footnote each unifs size and the date lhe unil was placed in openalion.
Line
No.
Expenses (except
depreciation and
tues)
Fuel
(e)
Expenses (except
depreciation and
taxes)
Power
(0
Expenses (excepl
depreciation and
taxes)
Olher
(s)
Gas for
Compressor
Fuel in Dth
(h)
Electricity for
Compressor
Stalion ln
kwh
(')
Operational Data
Total Compressor
Hours of OperaUon
During Year
0)
Operational Data
Number of
Compressors
Operated at Time
of Station Peak
(k)
Dale of
Station
Peak
(|)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
't9
m
21
22
23
24
25
Yoar/Period of
End of 2016/Q4
FERC FORM NO. 2 (12-96)Page 609
(1)
(2)
Original
Date of Reoort
(Mo, Da, Yi)
Year/Period of Report
End of 2016/Q4Resubmission12t31t2016lntermountain Gas Company
Gas Storage ProJects
1, Reporl inleclions and wilhdrawals of gas for all storage projects used by respondenl
Line
No,
Item
(a)
Gas
Belonging lo
Respondent
(Drh)
(b)
Gas
Belonging to
Olhers
(oth)
(c)
Total
Amount
(Drh)
(d)
STORAGE OPERATIONS (in Dth)
I Gas Delivered lo Storaqe
2 January 6,776 6,776
3 February 95 95
4 Marct
5 April 172,476 172,476
0 May 258,043 258,043
7 June 49,619 49,619
I July 357,229 357,229
I Auoust 362,474 362,474
10 September 320,370 320,370
11 October 22,538 22,538
12 November
13 December 6,068 6,068
14 TOTAL (Total of lines 2 thru 13)1,555,688 1,555,688
1s Gas Withdrawn from Storage
't6 January 39,523 39,523
17 February 32,702 32,702
18 March 39,098 39,098
19 April 42,283 42,283
20 May 198,689 198,689
21 June 27,3',t9 27,319
22 July 42,775 42,775
23 August 112,079 112,079
24 September 79,783 79,783
25 October 63,137 63,137
26 November 28,309 28,309
27 December 33,713 33,713
28 TOTAL (Total of lines 16 thru 27)739,410 739,410
FERC FORM NO.2 (12-e5)Page 512_
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls: I
finn originat IllA Resubmission I
Da
Gas Storage ProJects
1. 0n line 4, enter the totalstorage capacity cerlilicated by FERC.
2. Report total amount ln Dth or other unit, as applicable on lines 2, 3, 4, 7, lf quantity is converled from Mcf to Dth, provirle converslon factor in a footnote,
Line
No.
Item
(a)
Tolal Amount
(b)
STORAGE OPERATIONS
Top orWorting Gas End ofYear 11,560,734 Drh
2 Cushion Gas (lncludins Natlve Gas)
3 Total Gas in Reservoir flotal of line 1 and 2)11,560,734 Dth
4 Certificated Stonge Capacity
5 Number ol lnlecllon - Withdrawal Wells
6 Number of Observation Wells
7 Maximum Days Wlhdrawal from Storage 88,665 Drh
8 Date of Maximum Days'Withdnawal fl18nU6
9 LNG Tsrmlnal Companies (ln Dth)
10 Number of Tanks
11 Capacily of Tanks
12 LNG Volume
13 Received at "Ship Rail"
14 Transfened to Tanla
15 Wlthdrawn from Tank
16 'Boll Ofl Vaporlzatlon Loss
(Mo,
of Reoort
Da, Yi)
Year/Period of Report
End of 2016/Q412t31t2016
FERC FORM NO.2 (12-96)Page 513_
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn o,isin"t
(2') f-lA Resubmission
Transmlsslon Llnes
1, Report below, by state, he total miles of transmlssion lines of each lransmission system operated by respondent al end ol year.
nature of respondents title, and percent ownership ifjointly owned.
relired in the books of accounl, orwhat dispositlon ol the line and its book cosls are contemplated,
4. Report the number of miles of pipe to one decimal point.
Line
No.
Deslgnalion (ldentillcation)
of Line or Group of Llnes
(a)(b)
Total Miles
of Pipe
G)
1 Transmission Lines
270.10
2 Disttlbution and Service Lines
12,090.60
3
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Date of Reoort
(Mo, Da, Yi)Year/Period of Report
End of 2016/Q412t3112016
FERC FORM NO. 2 (12-96)Page 514
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
fiRn originat
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2016
Transmlssion System Peak Deliveries
permits incluslon of the peak information required on lhis page, Add rows as necessary to report all data. Number additional rows 6,01, 6.02, etc.
Line
No.
Description
Dlh of Gas
Delivered to
lnterstate Pipelines
(b)
Dth of Gas
Delivered to
Othens
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
I Date: 1218/16
2 Volumes ol Gas Transpoded
3 NoNotlce Transportalion
4 Other Firm Transportation 398,387 398,387
5 lntenuplible Transpodatlon
6 Olher (Desoibe) (foolnote details)
7 TOTAL 398,387 398,387
I Volumes of gas Withdrawn form Stonage under Storage Contract
I NoNotbe Storaoe
10 Other Fim Storage 19,385 19,38s
11 lntenuptible Storage
12 Olher (Descdbe) (footnote detalls)
13 TOTAL 19,385 19,385
14 Other Operalional Activities
15 Gas Withdrawn from Storage for System Operations
16 Reducllon in Line Pack
17 Other (Oescribe) (footnote details)
18 TOTAL
19 SECTION B: CONSECUTIVE THREE.DAY PEAK DELIVERIES
20 Dales: 121 17 I 16 -1 A $ I 16
21 Volumes of Gas Tansported
22 No-Notlce Transportation
2l Olher Firm Tansportation 1,214,329 1,214,329
24 lntenupUble Transporhtion
25 Other (Oesuibe) (footnote details)
26 TOTAL 1,214,329 1,214,329
27 Volumes of Gas Wlthdrawn from Storage underStorage Contract
28 NeNotice Stonase
29 Olher Firm Storage 58,155 58,'155
30 lntenuptible Storage
31 Olher (Descdbe) (footnote details)
32 TOTAL 58,155 58,155
33 Olher Operatonal Activitles
34 Gas Wlthdrawn from Storaqe for System Operatlons
35 Reduction in Llne Pack
36 Other (Descrlbe) (foolnote detaih)
37 TOTAL
End of 2016/Q4
FERC FORM NO.2 (12-e6)Page 518
Auxlliary Peaklng Facilltles
installatons, gas liquefaction plants, oil gas sets, etc.
For olher facilities, reporl lhe raled maximum daily delivery capacitles,
separate plant as contemplated by general instruclion 12 of the Uniform System of Accounts.
Line
No.
b)
Type of
Facility
Maximum Dally
Delivery Capacity
of Facility
Dth
(c)(d)
Cost of
Facility
(ln dollarc)
Was Facility
Operated on Day
of Highest
Transmislon Peak
Delivery?(a)
Locatlon of
Facility
19,912,4051Nampa, ldaho Llquelied natural gas 60,000
2 NW 1/4 Sec.31
3 T4n RIW.BM
4
5 Plymoulh, WA Llquelied nalural gas 1 13,300
6
7 Rexburg, lD Llquelied natural gas 19,200 2,938,026
I
I
10
11
12
13
14
15
16
17
18
19
20
2t
22
23
24
25
26
27
28
29
30
lntermountain Gas Company
This
(1)
(2)
Reoort
lxlAn
ls;
Original
Date of Reoort(Mo, Da, Yi)
12t3112016
Year/Period of R6port
End of 2016/Q4A Resubmission
FERC FORM NO.2 (12-e6)Page 519
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn ortginat
llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112016
Year/Period of Report
End of 2016/Q4
Gas Account - Natural Gas
I . The purpose of thls schedule is to account for lhe quantity of natu.al gas rec€ived ald delivered by the respndenL
2. Natural gas means ellher natural gas unmixed or any mixfure ofnatural and manufaclured gas.
3. Enter in column (c) lhe yea, to dats Dlh as reporled in lha schedules indicated for lhe items of receipts and deliveries.
4. Entet ln column (d) the respective quarte/s Dth as reporled in the schedules indhated fur lhe ltems of receipts and dellveries.
5. lndlcate in a foolnole the quantities of bundled sales and kansporlatlon gas and specify the line on nhich such quantitios are listed.
6, ll lhe respondent operates two or mole systems which are not lnlerconnected, subrdt sopatate pages for lhis purpose. '
woro not fansporl€d through any lnlerstate portbn of lhe reporting pipolina.
8. lndlcate in a foolnote lhe specilic gas purchase expense accoun(s) and related to which he aggregale volumes repo.ted on line No. 3 relals.
reporting year, ard (3) contract storage quaililios.
footnotas.
Line
No,
Item
(a)
Ref. Page No. of
(FERC Form Nos.
2t2-Al
(b)
Total Amount
of Dth
Yearto Date
(c)
Cunent Three
illonhs
Ended Amount of Dth
Quarterly Only
01 Name of System:
2 GAS RECEIVED
3 Gas Purchases (Accounb 800-805)34,241,368
4 Gas of Olhers Received for Galherinq (Acmunt 489,1)303
5 Gas of Olhers Received for Transmisslon (Account 489,2)305
6 Gas of Olhers Received for DbtribuUon (Account 489.3)301
7 Gas of Olhers Received for Contract Stonage (Account 489,4)307
I Gas of Othen Reeived for Production/Exlraction/Processing (Account 490 and 491)
I Exchanged Gas Received from Othens (Account 806)328
10 Gas Received as lmbalances (Account 806)328 492,710
11 Receipb of Respondenfs Gas Transported by Others (Account 858)332
12 Other Gas WilMrawn from Storage (Explain)431,022
13 Gas Recelved from Shlppers as Compressor Stalion Fuel
14 Gas Received from Shippers as Losl and Unaccounted for
15 Olher Receipts (Specify) (footnote details)
16 Total Receipts (Total of llnes 3 thru 15)69,698,537
17 GAS DELIVERED
18 Gas Sales (Acoounts 480484)33,073,552
19 Delivedes of Gas Gathered for Others (Account 489.'l)303
20 Deliveries of Gas Transported for Others (Account 489.2)305 34,527,437
21 Delivedes of Gas Distdbuted for Others (Account 489.3)301
22 Deliveries of Conlract Storaqe Gas (Account 489,4)307
23 Gas of Othen Deltuered for ProductionlExlractlodProcessing (Account 490 and 491)
24 Exchange Gas Delivered to Othens (Account 806)328
25 Gas Delivered as lmbalances (Account 806)328
26 Delivedes ol Gas to Others for Transporhtion (Account 858)332
27 Oher Gas Delfuered to Slorage (Explaln)1,170,674
28 Gas Used for Compressor Station Fuel 509 46,873
n Olher Delivedes and Gas Used for Olher Operations
30 Total Defiverles (Total of lines 18 hru n)68,818,536
31 GAS LOSSESAND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For 111,590
33 TOTALS
34 Total Deliveries, Gas Losses & Unaccounted For Ootal of llnes 30 and 32)68,930,126
FERC FORM NO.2 (12-96)Page 620
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112016
Year/Period of Report
2016tQ4
System Maps
t
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FERC FORM NO. 2 (REV. 12-96)522.'.|
1 a system map copy the
gathering, transportation, and sale of natural gas. New maps need not be fumished if no important change has occurred in the facilities operated
by the respondent since the date of the maps furnlshed with a prevlous year's annual report. ll however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished.
2. lndicate the following information on the maps:
(a)
(b)
Transmisslon lines.
lncremental facllities.
(c) Locatlon of gathering areas.
(d)
(e)
Location ofzones and rate areas,
Location of storage fields.
Location of natural gas fields.
Locatlon of compressor stations.
(D
(s)
(h) Normal direction of gas flow (indicated by anows).
Size of pipe.
Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. ln addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; deslgnatlons of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. lf necessary, however, submit larger maps to show essential information. Fold the
to a size not then this Bind the to the
(D
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Name of Respondent
lntermountaln Gas Company
Thio Roport ls:
(1) f, An Original
(2) _ A Resubmleelon
Dato of Reporl
(Mo, Da, Yr)
tt
Year/Perlod of Report
End of .,2glg@!l
Footnot€ Reference
Page
No.
(a)
Llne or ltem
No.
(b)
Column
No.
(c)
Footnot6
No,
(d)
2't9 11 c 1
215 16 c 2
276 I a 3
520 12 c 4
620 27 c 5
FERC FORM NO.2 (12-e6)Page 551
Name of Respondent
lntermounlain Gas Company
Report ls:
) X An Original
_ A Rosubmis8lon
Date of Report
(Mo, Da, Yr)
ll
lYear/Period of Report
| =*or-prs&r4
Footnote Text
Footnot€
No.
(a)
Footnote Text
(b)
1 Paga2@ Retirements 12,24,682
Page 209 Asset Reliremont Coets for Distribullon Plant (75,588)
Pag6 219 Book Cost of Plant Retired 12,189,074
2 ARO 4,886,198
Galn/Loss 20,2%
RwlP (268,596.00)
Total 4,637,898
3 Ths Respondent provides dofenod income laxes ln eccount 283 for all liming differences botws€n book and tax
accountlng which are not dkeclly relal€d to propsrty. Thb accountlng was approved by the IPUC in Order No. 1 1507.
B€ginnlng ln 1983, pursuant to IPUC Order No,17701, th€ R€spondant does not provlde for dafenod State lncoma
hxes on lts utility operatlons wlth lho oxc€ptlon of purchase gas adJuBtment liming ltems. For 2016, lhe lteme on page
277 generated defened lax provisions in account 283 (see paga 26'lA).
4 LNG Sales 286,414
LNG Boiloff 150,608
Total Gas
6 1,'.t70,674
FERC FORM NO.2 (REV 12-e6)Page 552