2017Annual Report.pdf

fi INr_ G Form 2 Approved
OMB No.1902-0028
(Expires 12lg,1l2)2A)
Form 3-Q Approved
OMB No.19A2-O2Oi
(Expires 1213112019)
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FERG FINANGIAL REPORT
FERC FORM No.2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.'l and 260.300. Failure to report may result in criminal fnes, civil
penalties, and other sanctlons as provfiled by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confirlential nature.
Exact Legal Name of Respondent (Gompany)
lntermountain Gas Company
Ycar/Period of Report
End of 2017tQ4
Item 1: ffi An,lniUal(Original)
Submission
OR I Resubmission No.:
FERC FORM No. ?3Q (02-04)
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I FERC FORM NO. 2 (REV 01-f 1)
UAL REPORT OF MAJOR NATURAL GAS COMPANIES
!DENTIFICATION
01 Exact Legal Name of Respondent
lntermountain Gas Company
Year/Period of Report
Endol 2O17tQ4
03 Prevlous Name and Date of Change (lf name changed during year)
04 Address of Principal Oftge at End of Year (Strest, City, State, Zip Code)
555 S Cole Rd, Bolse. lD 83709
05 Name of Contact Person
Ted Dedden
06 Title of Contact Person
Manager ofAccountlng and Flnance
07 Address of Contact Person (Street, City, State, Zip Coda)
555 S Cole Rd, Boise, lD 83703
08 Telephone of Contaci Person, lncluding Area Code
20*377$149
Thls Report Is:(1) [An Originat(2) [A Resubmission
10 Date of Report
(Mo, Da, Yr)
12/3112017
ANNUAL CORPORATE OFFICER CERTIFICATION
l1e undersigned officer certifles that:
I have examined lhls report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correcl
stat€ments of the business affalrs of the respondent and the flnancial statements, and other financial information conlained in this report, conform in all
material respects to the Unifonn System of Accounts.
11 Name
Ted Dedden
't2 Tiue
Manager ofAccountlng and Finance
fr€(lorUtup\/'13 Signature 14 Date Signed z / /n 4//7/XO/K
Title 18, U.S.CY66i; makes it a crimJfor any person knowingly and willingly to maka to any Ageniy or oipartment of the Unlled States any
false, fictitious or fraudulent statements as to any matter within its Jurisdlction.
Page 1
This page intentionally left blank.
Name ofRespondent
lntermountain Gas Company
This
(1)
(2)
Reoort Is:
fiRn originat
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1i/31DO17
Year/Period of Repon
End of 2017lQ4
LIst of Schedules (Natural Gas Company)
Enter in column (d) the terrns nnone," "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,n or "NA^"
Line
No.
Tltle of Sd|edule
(a)
Rerereflce
Page No,
(b)
Date Revised
(c)
Remarks
(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
,|General lnformation 101
2 Confiol Ov6r Respondent 't02
3 Corponatlons Controlled by Respondent 103 NA
4 Saurity HoHes and Votirg Powers 107
5 lmportant Charges Durirg fie Year 108
6 Comparalive Balance Sheel 110-113
7 Staternent of lncome for the Year 't 't4-1 16
8 Shtement ol Accumulated Comprehensiw lncome and Hedg ing Activities 117
I Stabment of Retained Eamings for lhe Year 118-119
10 Statemenb of Cash Fbws 120-121
11 Notes to Flnancial Statemenls 122
BAI.ANCE SHEET SUPP0RTING SCHEDULES (Assets and Oth6r Deblb)
12 Sumrrury of Utility Plant and Accumulaled Provisions lor Deprechtion, Amortizalion, and Depletion 2AO-20',1
't3 Gas Plant in Service 204-209
14 Gas Property and Capacity Leased from Others 212 NA
15 Gas Prope(y and Capacity Leased to Others 213 NA
16 Gas Plant Held lor Future Use 214
17 ConstrucUon Work in Progress€as 216
18 NonTraditlonal Rate Treatment Aflorded Na* ProJects 217 NA
19 General Description of Consbrrcllon @erhead Procedure 218
20 Accumulated Provision for Deprechtion of Gas Utility Plant 219
21 Gas Storbd 220
22 lnvestments 222-223
23 lnveslrnenls in SuNdiary Companies 224-225 NA
24 Prepaymenb 230
25 Exkaudinary Property Losses 230 NA
26 Unrccovered Planl and Regulahry Study Costs 230 NA
27 Other Regulatory Assets 232
28 Miscellaneous Deterred Debits 233
29 Accumulated Delered lncome Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Uabllities and OlherCredits)
30 Capital Stock 250-251
31 Captal Stock Subssibed, Capitai Stock Liabi/ity for Convenion, Prcmlum m CapitalStock, and
installments Received on Capital Stock 252
32 OtherPaidin Capital 253
33 Discount on Capital Slock 254
34 Capital Shck Expense 254
35 Securilies issued orAssured ard Secrrlties Refunded or Retired During the Year 255 NA
36 Lorg-Term Debt 256-257
37 Unamortized Debt Expense, Premium, and Discounl on Long-Term Debt 258-259
FERC FORM NO.2 (REV 01-111 Page 2
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission 12J3112017
Year/Period of Reporl
End of 4lfJQ[
Llst of Schedules (Natura! Gas Comparry) (contlnued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, yvhere no information or amounts have been reported
for certain page$. Omit pages where the responses are "none," "not applicable," or "NA."
Line
No.
Title of Schedule
(a)
Rebrence
Page No.
(b)
Date Revised
(c)
Remarks
(d)
38 Unamorlized Loss and Gain on Reacquhed Debt 260
39 Reconciliation of Repoded Net lncome with Taxable lncome for Federal lncome Taxes 261
40 Taxes Amrued, Prepald, and Chaqed During Year 262-263
41 Miscellaneous Cunont and Accrued Liabilities 268
42 OtherDehrred Credib 269
43 Accumulaled Defened lncome Taxes0lher Property 274-275
44 Accumulated Deferred lrrcome Taxesoher 276-277
45 Other Regulatory Liabilities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly Quanlity & Revenue Dah by Rate Schedule 299 NA
47 Gas Operafng Revenues 300-301
48 Revenues from Transportatlon of Gas of Ohers Through Galhering Facilities 302-303 NA
49 Revenues from Tnansporhtion of Gas ot Ofiem Thmugh Transmission Facililies s04-305 NA
50 Revenues from Storage Gas of Others 30G307 NA
51 Other Gas Revenues 308 NA
52 Dlscounted Rate Services and Negotiabd Rate Servicos 313 NA
53 Gas Operation ard Malntenance Expenses 3't7-325
54 Exdange and lmbalance Transactions 328 NA
55 Gas Used in UUlity Operations 331 NA
56 Tnansmission and Compression ol Gas by Othem 332 NA
57 Olher Gas Supply Expenses 334 NA
58 Mlscollaneous General Expenses-Gas 335,
59 DepreciaUon, Depletion, and Amortizaton of Gas Plant 336-338
60 Pailculars Conceming Certain lncome Deduction and lnterest Chages Accounls 340
COMMON SECTION
61 Regulatory Commission Expenses 35,0.351
62 Empioyee Pensions and Benelits (Account 926)352
63 Distdbutlon of Salarles and Wagos 354-355
64 Charges for Outside Professional and Other Consultative Seruices 357
65 Transadions with Assoc'iated (Affi liated) Companies 358
GAS PLANT STATISTICAL DATA
66 Comgessor Stal,ions 508-509
67 Gas Storage Projec$512-513
68 Transmission Lines 514
69 Tranvnbsion System Peak Deliverles 5'18
70 Auxiliary Peaking Facilltles 519
71 Gas Account-Natural Gas 520
72 Shlpper Supplid Gas forlhe Cunent Qua(er 521 NA
73 System Map 522
74 Footnote Reference 551
75 Foohote Text 552
76 Stockholdefs Reporb (dreck approprlate box)
I Four copies wilt be submltted
I No annual report to stockholders is prepared
FERC FORM NO. 2 (REV ol-r1)Page 3
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Name of Respondent
lntermountain Gas Company
I Thrs Reoort ls:
I ttl ffiRn orisinat
I tzl flA Resubmission
Date of Report(Mo, Da, Yr)
12131t2017
Year/Penod of Reporl
End of 20 7fQa
General lnformation
1, Provldenamsandtitleofofrarhavingcqstodyofthegeneralorporatebooksofaocounlandadbressofoficewherethegeneral corporatebooksarekeptaodaddressofoffre
whero any other corporate books of account are kep[ il different kom that where the general corporate books are kept
Ted Dedden, Manager ofAccounting and Finance
555 S Cole Rd
Boise, lD 83709
incorpoated, shte hat fact and give fie type ol organhation and fie date organEed,
State of ldaho - October 12, 1 950
fte authority by whhh he receivership u trusteeship was created, and (d) date when possession by recefuer or tustee csased.
N/A
4. State lhe classes of uttrity and other serylces furnishsd by respondent durirB the year in eacil Sbte in whlch the respondent operated.
The respondent is a public utility dedicated to providing high quality seMce through purchase, distribution, transportation and sale of natural gas to
residentlal, commercial and industrial customers through out Southern ldaho.
5. Have you engaged as tre principal accountant to audit your fnancial statemenb an accounlant who b nrct the principal accounlant for your previous yea/s certifed linanchl
statements?
(1) ! Yes... Enter the date when such independent accountant was initially engaged:
(2) [ tto
FERC FORM NO. 2 (REV 01-11)Page 101
Name of Respondent
lntermountain Gas Company
ls:
(1)
(2)
An Original
A Resubmisslon
Date of Reoort
(Mo, Da, Yi)
12t31t2017
Year/Period of Report
End ot 2O17lQ4
Contsol Over Respondont
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly,
or joinUy held control (see page 1 03 for definition of control) over the respondent at the end of the year. lf control is irr a holding
company organization, report in a footnote the chain of organization.
2. lf control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose of tho trust.
3. ln column (b) designate type of control over the respondent. Report an'Mn if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "D" for dlrect, 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)
I 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
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10
11
12
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14
15
16
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18
19
20
21
22
23
24
25
to
27
28
29
30
FERC FORM NO. 2 (REV01-11)Page 102
Name of
lntermountain Gas Company (1)
(2)
Original
Resubmission
Date of Reoort(Mo, Da, Yi)
1Aynu7
Year/Period of Reporl
Endof 20171Q4
Securlty Holders and Voting Powerc
I t. Give the namos and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
lor compilation of list of stoc*holders of the respondent, prior to the end of the year, had the highest voling powers in the respondent,
and state the number of votes that each could cast on that date if a meeting were held. lf any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. lf the company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the
year, or if since it compiled the previous list of stockholders, some other class of security has become vested with voting rights, then
shor,rr such 1 0 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. ll any security other than stock carries voting rights, erxplain in a supplemental statement how such secun'ty became vested with
voting rights and give other irnportant details concerning the voting rights of such security. State whether voting rights are aclual or
contingent; if contingent, describe the contingency,
3. lf any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, wanants, 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. Speciff the.amount of such securities or assets any officer, director,
associated company, or any of the 10 largesl security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantially all of which are outstanding in the hands of the general public where the options, warrants,
.1. Give date of the latest closing of the stock
book prior to end ofyear, and, in a footnote, state
the purpose of such closlng:
2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors of the
respondent and number of such votes cast by proxy.
Total:
By Prory;
3. Give the date and place of
such meeting:
Line
No.
Name (Iitle) and Address of
Security Holder
(a)
VOTING SECURITIES
4. Number of votes as of (date):
Total Votes
(b)
Common Stock
(c)
Preferred Stock
(d)
Other
(e)
5 TOTAL votes of all votlng securit'ps 1,513,060 1,513,060
6 T0TAL number of seorrity holdes 1 1
7 TOTAL votes of seority holders listed below 1,513,060 1,513,060
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11
12
13
14
15
't6
't7
18
19
m
FERC FORM NO.2 (REV 01-11)Page 107
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Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original ,
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112011
YeariPeriod of Report
20171Q4
lmportant Changes Durlng the Quarter/Year
concerning matlers indicated below.Make the statemente explicit and preclse, and
lf the answer is
number them ln accordance with the
inquiries.Answer each inqulry.Enter "none"0r "not appllcable"where applicable.given elsewh ere tn the report,refer to the
schedule in which lt appears.
1. Changes in and important additions to franchise rights: Describe the actual conskleration and stale from whom the franchise rlghts were
acquired. lf the franchlse rights were acqulred wlthout the payment of consideration, state that fact.
2. Acquisition of ownership in other companles by reorganizalion, merger, or consolidation with other companies: Give names of companles
involved, pailicularc concerning the transactions, name of the Commission authorizing the transaction, and reference to Commlssion
authorization.
3.Purchase or sale of an operatlng unit or system: Brlefly describe the property, and the related transactions, and cite Commission
orization, if any wag required. Give date journal entries called for by Unlform System of Accounts were submitted to the Qommlsslon.4. lmportant leaseholds (other than leaseholds for natural gas lands) lhat have been acqulred or given, assigned or surrendered: Glve effectlve
dates, lengths of terms, names of parties, rents, and other conditions. State narne of Commission authorizing lease and give reference to such
authorization.5. lmportant extension or reduc'tion of transmlsslon or dlstributlon system: State tenhory added or relinquished and date operations began or
caased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new contlnulng sources of gas made available to it fiom purchases, development, purchase
contract or othenrise, giving location and approximate total gas volumes available, period of contracls, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by anoth€r of any agreement or obligation, Including
ordinary commercial paper maturing on demand or nol later than one year afler dat6 of lssue: State on behalf of whom the obligatlon was
assumed and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to charter: Exptain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year,
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
orlminated during the year.
10. Describe brlefly any materially important transactions of the respondent not dlsclosed elsewhere in thls report ln whlch an offiier, direc-tor,
security holder, voting trustee, associated oompany or known associate of any of these persons was a parly or in whlch any such person had a
material interest.
11. Estimated increase or decrease in annual tevenues caused by important rate changes: State effectlve date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changos in officers, directors, major securily holders and voting powers of the respondent that may have occurred during
the reporting period.
13. ln the event that the respondent participates ln a cash management program(s) and its proprietary capital ratio is less than 30 percent
please describe the signfficant events or transactions causing the proprietary capital ratao to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanc,ed to its parent, subsidiary, or afliliated companies through a cash management program(s).
please describe plans, if any to regain at least a 30 percent proprietary iatio.
1.
2.
3.
4.
5.
6.
7_
L
9.
10.
11.
None
NA
None
None
None
None
None
Not Significant
None
NA
Effective 5t1117, allowed annual base revenues increased by $4.12 million due to general rate case. Effective
1011117, revenue decreased by $19.2 million due to purchased gis adjustment.
ln 2017-, Doran SchwarE, Vice President and CFO, resigned to accept a position with another organization.
Jason Vollmer, former CAO and Treasurer, has replaced Doran as CFO. MDU Resourcs named Stephanie
Barth to the position of CAO, in addition to her role as controller.
NA
12.
13.
FERC FORM NO.2 1 08.1
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Name of Respondent
Intermountain Gas Company
,ort ls:
An Original
A Resubmisslon
Date of Reoort(Mo, Da, Yi)
1U31t2017
Year/Period of Report
End of ?917Q4
Comparative Balance Sheet (Assets and Other Debits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quartbr/Year Balance
(c)
Prlor Year
End Balance
143'l
(d)
1 UTILIW PLANT
2 Utitity Plant (101-106, 114)200-201 660,485,060 628,U7,194
3 Construction Work in Progress (107)200-201 4,164,464 1,119,290
4 TOTAL Utility Plant (Iotal of lines 2 and 3)200-201 664,649,524 629,966,484
5 (Less) Accum. Provlslon for Depr., Amort., Depl. (108, 111, 115)330,911,225 313,759,452
o Net Utility Plant (Iotal of line 4 less 5)333,738i299 316,207,032
7 Nuclear Fuel (120.1 thru.120.4, and 120,6)0 0
I (Less) Accum. Provision for: Amdrf., of Nuclear Fuel Assemblies (1 20.5)0 0
I Nuclear Fuel (Total of line 7 less 8)0 0
10 Net Utlllty Plant (fotal of lines 6 and 9)333,738,299 316,207,032
11 Utility Plant Adjustments ('t 16)122 0 0
12 Gas Stored-Base Gas (1 17.1)220 0 0
13 System Balancing Gas (117,2)220 0 0
14 Gas Slored in Reservoirs and Pipelines-Noncurent (1 17.3)220 0 0
15 Gas Owed to System Gas (117,4)220 0 0
16 OTHER PROPERTY AND INVESTMENTS
17 Nonutility Property (121 )0 0
18 (Less) Accum. Provision for Depreciatlon and Amortization (122)0 0
19 Investments in Associated Companies (123)222-223 0 0
20 lnvestments in Subsidiary Companies (123.1)224-225 0 0
21 (ForCostof Account 123.1 See Footnote Page224,line40)
22 Noncunent Portion of Allowances 0 0
23 Other lnvepknents (124)222-223 181,218 1 17,990
24 Sinking Funds (125)0 0
25 Depreciation Fund (126)0 0
26 Amortization Fund - Federal (127)0 0
27 Other Speclal Funds (128)0 0
28 Long-Tetm Portion of Derivative Assets (1 75)0 0
29 Long-Term Portion of Derivative Assets - Hedges (176)0 0
30 TOTAL Other Prop€rty and lnvestments (Iotal of lines 17-20, 22-29)181,218 117,990
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)354,143 1,147.O04
33 Special Deposits (1 32-134)0 0
34 Working Funds (135)'1,800 1,800
35 Temporary Cash lnvestments (136)222-223 0 0
36 Notes Receivable (14'l)0 0
Customer Accounts Receivable (1 a2)6,662,001 5322.500
38 Other Accounts Receivable (143)430,162 497,475
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144)268,867 262,236
40 Notes Receivable from Associated Companies (145)0 0
41 Accounts Receivable from Associated Companies ('146)156,007 290,325
42 Fuel Stock (151)0 0
43 Fuel Stock Expenses Undistributed (152)0 0
FERC FORM NO.2 (REV 01-11)Page 110
(1)
(2)
I
Name of Respondent
lntermountain Gas Company
S;
(1)
(2)
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
1?/31120'.t7
Year/Period of Report
Endot 2O17lQ4
Comparatlve Balance Sh6ot (Assets and Other Deblts)(contlnued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarterlfear Balance
(c)
Prior Year
End Balance
1U31
(d)
44 Residuals (Elec) and Extracted Products (Gas) (153)0 0
45 Plant Materials and Operating Supplies (154)3,986,30S 3,099,160
46 Merchandise (155)0 0
47 Other Materials and Supplies (f 56)0 0
48 Nuclear Materials Held for Sale (157)0 0
49 Allowances (158.1 and 158.2)0 0
50 (Less) Noncurrent Portion of Allowances 0 0
51 Stores Expense Undistributed (1 63)( s1,681)0
52 Gas Stored Underground-Current (1 64.1 )220 0 32,025
53 Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3)220 5,751,590 5,140,591
54 Prepayments (165)230 '15,955,793 1 ,209,518
55 Advances for Gas (166 thru 167)0 0
56 lnterest and Dividends Recelvable (171)0 0
57 Rents Receivable (172)0 0
58 Accrued Utility Revenues ('173)30,237,50s 35,s40,917
59 Miscellaneous Current and Accrued Assets (174)0 0
60 Derivative I nstrument Assets (1 75)0 0
61 (Less) Long-Term Portion of Derivative lnstrument Assets (175)0 0
62 Derivative lnstrumenl 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)63,2y,760 51 ,819,079
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)4s0,348 241,002
67 Extraordinary Property Losses (1 82. 1 )230 n 0
68 Unracovered Plant and Regulatory Study Costs (182.2)230 0 0
69 Other Regulatory Assets ('182.3)232'3,799,179 16,060,257
70 Preliminary Survey and lnvestigation Charges (ElectricX I 83)0 0
71 Preliminary Survey and lnvestigation Charges (GasX183.1 and 183.2)( 3,e43)0
72 Clearing Accounts ('l 84)( 17,094)70,984
73 Temporary Facilities (1 85)0 0
74 Miscellaneous Dsfened Debits ('l 86)233 61,532,252 57,661 ,11 1
75 Defdrred Losses from Disposltlon of Utility Plant (187)0 0
76 Rasearch, Develepment, end Demonstration Expend. (188)0 0
T7 Unamortized Loss on Reacquired Debt (189)51,593 123,809
78 Accumulated Deferred lncome Taxes (190)234-235 7,282,357 1,469,654
79 Unrecovered Purcha.sed Gas Costs (191)( 26,646,541)( 19,903,676)
80 TOTAL Defened Debits (Iotal of lines 66 thru 79)46,448,151 55,723,141
8'l TOTAL Assets and Other Debits (Total of lines 1O'1 5,30,64,and 80)443,602,424 423,867,242
FERC FORM NO. 2 (REV 0r-11)Page 111
Name of Respondent
lntermountain Gas Company
This Report ls:(1) ffiAn Original(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2017
Year/Period of Report
End of 2017/Q{
Comparatlve Balance Sheet (Liabilltles and Other Credits)
Line
No-
Trtle of Account
(a)
Refurence
Page Number
(b)
Cunent Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12t31 .
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-251 1,5'13,060 1,513,060
3 Preferred Stock lssued (204)250-251 0 0
4 Capital Stock Subscribed (202, 205)252 0 0
5 Stock Liability for Gonversion (203, 206)252 0 0
o Premium on Capltal Stock (207)2s2 57,573,517 47,710,808
7 Other Pai*ln Capital (208-211)253 183,541 183,541
I lnstallmants Received on Capital Stock (212)252 0 0
9 (Less) Discount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (214)254 1,O77,741 1,077 ,741
11 Retalned Earnings (21 5, 21 5.1, 216)1 1 8-1 '19 70,668,308 69,030,464
12 Unappropnated Undistributed Subsidiary Earnings (2 I 6. 1 )118-119 0 0
13 (Less) Reacquired Capital Stock (2'17)250.251 0 0
14 Accumulated Other Comprehensive lncome (219)117 ( 2,413,441)0
'ts TOTAL Proprletary Capital (Total of lines 2 thru 14)126,447,244 117,360,132
16 LONG TERM DEBT
17 Bonds (221)256-257 85,272,730 90,545,457
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)2fi-257 40,000,000 20,850,000
21 LJnamortized Premium on Long-Term Debt (225)258-259 0 0
22 (Less) Unamortized Discount on Long-Term Debt-Dr (226)25&259 0 0
23 (Less) Current Portion of Long-Term Debt 5,272,727 5,272,727
24 TOTAL Long-Term Debt (Total of lines 17 thru 23)r20,000,003 106,122,730
25 OTHER NONCURRENT LIABILITIES
26 Ob I igatio ns U nder Ca pital Leases-Noncu nent (2271 0 0
27 Accumutated Provlsion for Property lnsurance (228.1)0 0
28 Accumulated Provislon for lnjuries and Damages (228.2)0 0
29 Accumulated Provision for Pensions and Benefits (228.3)8'1,088 u,672
30 Accumulated Miscellaneous Operating Provisions (228.4)0 0
31 Accumulated Provision tor Rate Refunds (229)0 0
FERC FORM NO.2 (REV 01-1,1)Page . '|.12
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Name of Respondenl
lntermountain Gas Company
This ReDort ls:(1) fiAn orisinal(2) [-'lA Resubmission
Date of Report(Mo, Da, Yr)
1?J31/2017
YearlPeriod of Report
End ol 2O17lp!
Comparatlve Balance Sheet (Liabili6es and Other CreditsXcontlnued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Cunent Year
End of
QuarterfYear
Balance
Prior Year
End Balance
12t31
(d)
32 Long-Term Portion of Derivative lnshument Liabilitles 0 0
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
34 Asset Retirement Obligations (230)78,153,583 6S,610,372
35 TOTAL Other Noncunent Liabilities (Iotal of lines 26 thru 34)78,234,671 69,645,244
35 CURRENT AND ACGRUED LIABILITIES
37 Current Portion of Long-Term Debt 5,272,727 5,272,727
38 Notes Payable (231)0 0
39 Accounts Payable (232)20,613,351 31,560,050
4o Notes Payable to Associated Companies (233)0 0
41 Accounts Payable to Associated Companies (234)1,096,406 1,242,841
42 Customer Deposits (235)8s8,226 730,941
43 Taxes Acoued (236)262-263 8,004,191 5,277,449
44 lnterest Accrued (237)'593,826 665,070
45 Dividends Declared (238)2,670,000 2,670,000
46 Matured Long-Term Debt (239)0 0
47 Matured lnterest (240)0 0
48 Tax Collections Payable (241)'160,760 196,560
49 Miscellaneous Current and Accrued Llablllties (242)268 4.942,413 3,8'18,139
50 Obl(rations Under Capital Leases.Current (243)U 0
51 Den'vative lnstrument Liabilitles (2,14)0
52 (Less) Long-Term Portion of Derivative lnstrument Llabilitles 0 0
53 Derivative lnstrument Llabilities - Hedges (245)0 0
54 (Less) Long-Term Portion of Dorivative lnstrument Liabilities - Hedges 0 0
55 TOTAL Current and Accrued Liabilities (l'otal of lines 37 thru 54)44,211,900 51,433,777
56 DEFERRED CREDITS
57 Cubtomer Advances for Construclion (252)7,473,904 8,335,824
58 Accumulated Deferred lnvestment Tax Credits (255)3,391,552 3,606,004
59 Defened Gains frorn Disposltlon of Utility Plant (256)0 0
60 Other Deferred Credlts (253)269 9,539,145 1 0,1 32,709
61 Other Regulatory Liabilities (254)278 20,411,224 2,075,772
62 Unamortized Galn on Reacquired Debt (257)260 0 0
63 Accumulated Deferrad lncome Taxes - Accelerated Amortization (281)0 0
64 Accumulated Defened Income Taxes - Other Property (282)33,370,057 62,954,081
65 Accumulated Deferred lncome Taxes - Other (283)522,728 ( 7,799,031)
66 TOTAL Deferred Credits (fotal of lines 57 thru 65)74,708,610 79,305,3s9
67 TOTAL Liabilities and other Credits (fotal of lines 't5,24,35,55,and 66)'443,602,428 423,867,242
FERC FORM NO.2 (REV 01-111 Page 113
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Name of Respondent
I ntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
l-lA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
12J31t2017
Year/Period of Report
End of 2017/Q4
Statement of lncome
Quarterty
1. Enter in column (d) the balance for the reporting quarter and in column 1e1 Ure balance for the same trree month period for ttle prior year.
other ulillty funcllon for the drrent year quart6r.
othar utllity lunclion for the prior year quarter.
4. lf additlonal columns are needed place them in a footnote.
Annual or Quarlerv, il applfcable
5. Do not report fourth quarter data ln columns (e) and (D
6.ReportamountsForaccounls4'l2end4ls,RevenuesandErpensesfromUUliVPlantLeasedtoOihers,inanotherutilficolumninasimilarmanner toautllltydepaftnenL
Spr€ad the amunt(s) over lineE 2lhru 26 as approprlaE. lncludo these amounts in columns (c) and (d) totals.
7. R€port amoiJnts in account 414, Other Udlity Operaung lncome, in th€ gamo manner as accounts 412 and 413 above.
8. Reporl dala for lines 8, '10 and 11 for Natural Gas companies using accounls 404.'l.,404-2,4o{..3,4O7.1 and 4O7.2.
L UsE page 122 lor important notss regardlng tre staternent of in@m6 for any account thereof.
10. Give conclse explanalions corEeming unsettled rate proceedings urhera a contingency exlsts such that refunds of a material amount may need to be made to the uflity's
customers or whach may result in materlal refund to the ulility with respect to power or gas purchases. Stats for €ach year effected lhe groEs revenues or costs to which the
respect lo power or gas purchases
recalved or costs incurred for power or gas purches, and a summary ol he adJustments made to balance sheot, Income, and expense accounts.
12. lf any notes appearing in the report to stokholders are appllcable to the Statement of Income, such notes may be included alpage'122.
13, Enter on page 122 a concise explanalion of only those charEes ln accounting mehods made during he lrear whlch had an effect on net income, including the basis of
allocations and apportionments fiorn tho8e used ln the preceding year. Also, givo the appropriale dollar effect of such changes.
14. Fj(plain in a foobote ifthe previous yeafs/quarteCa figures are difhrentftom hal reporled in prjor reports.
15. lf the columns are insumcient for repodng addltional utjlity departments, supply the approprlate account dtles report fte informaton in a footnote to thls schedule.
Tite ofAccount
Line
No.
(a)(b)
Relerence
Page
Number
Total
CurrentYear to
Date Balance
br Quarter/Year
{c)
Tolai
Prior Ye* lo Dele
Bdance
for Qud€rffear
(d)
CurrentTlvee
Itlonlhs Eaded
Quarterty Only
No fuurth Qurter
(e)
Prior Three
Months Ended
Quaderly Onty
No Fourth Quder
(0
1 UTILITY OPERATING INCOIIE
2 0 0Gas Operding Revenues (400)300-301 n4.972.21!256,353,158
3 OperatlrE Expenses
4 317-325 209,552,off 206,524,039 0 0Operation Expenses (401)
5 lvlalnbnance Expenses (,{02)317-325 4,951,7U 4,503,630 0 0
o Oepreciatlon Expense (403)336.338 17,898,473 17,079,'169 0 0
7 0Depeciation Expense for l6set Rethoment Costs (,O3.1)336-338 C 0
I Amfflizatbn and Depie&n ol Utllily Plant (404405)fis338 3,363,732 3,175,696 0 0
I 33G338 0 0 0 0tunatization of UtiliD Pla[Aar. Adwtmenl(406)
10 Anprt ofProp. Losses, threcoverod Plartand Reg. Study Ccb (107.1)0 0 0 0
11 Annrtization of Convercion Expanses (407,2)0 0 0 0
012Regulatory Debits (407.3)0 0 0
13 (Less) Regulalory Credits (407,4)0 0 0 0
0 014Taxes Olher [han lncome Taxes (408.1)262-m3 1 1,587,764 10,940,960
15 lncoma Taxes+ederd (409. 1)262-263 5,843,974 3,632,,l76 0 0
16 982,038 1,293,866 0 0lncome Taxes-Olher (409. 1 )262-263
17 Povislon of Defened lnmme Tax6s (,fi0.,l)2i+n5 ,l7,E89,626 2,872,516 0 0
18 734-&5 f9,406,'175 s,N8,132 0 0(Loss) Provisbn for Debred lnmme Taxos-Crcdit (/tll.1)
19 lnvestrnent Ta< Credit Adjuslment-llet (41 1 .4)| 214,452 ( em,ls-4 0 n
20 (Less) &ins fran Disposiihn of Ulility Plart (411.6)(0 0 0
21 Losses from Disposition d Utitrty Plant (41 1.4 (0 0 0
22 (0 0 n(Less) Gdr6 [rom Dsposition of Alhrvarlces (4'l 1,8)
23 Losses from Dlsposition olAllouiances (4,l1.9)0 0 0
24 (0 UActntlon Expare (41 1. I 0)
25 TOTAL Ulility Operaflng Expenses (Iotal of llnes 4 thru 24)252,448,7X 243,9s3,763 0
26 tlet Wlity 0pentirU Incorne (Totalof lines 2 hss 25) (Cany forward lo page 1lQ
lirn 27)22,523,4*.1e399,3S5 0 0
FORM NO.2 (REV o1-11)Page 114
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Name ls:
Originallnternountain Gas Company (1)
(2)Resubmission
Date of Report(Mo, Da, Yr)
1213112017
Year/Period of Report
End of 2UZQ,[
Statement of lncome
Line
No.
Elec. Utility
Curront
Year to Date
(in dollars)
(g)
Elec. Utili$
Previous
Year to Date
(in dollars)
(h)
Gas Utility
Cunent
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Dats
(ln dollars)
0)
Other Utllity
Cu116nt
Year to Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
(t)
1
2 0 0 274,972,219 256,353,158 0 0
3
4 0 0 209,552,009 206,524,039 0 0
E 0 0 4,951,734 4,503,630 0 0
6 0 0 17,890,473 I 7,079,169 0 0
7 0 0 0 0 0 0
I 0 0 3,363,732 3,175,696 0 0
I 0 0 0 0 0 0
10 0 0 0 0 0 0
11 0 0 0 0 U 0
12 0 0 0 0 U 0
13 0 0 0 0 0 0
14 0 0 11,587,754 10,940,960 0 0
.15 0 U 5,843,974 3,632,176 0 0
16 0 0 982,038 1,293,866 0 0
17 0 0 17,889,626 2,872,516 0 0
18 0 0 19,406,175 5,098,'132 0 0
19 0 0 ( 214,452)( 970,1s7)0 0
20 0 0 U 0 0 0
21 0 0 0 0 0 0
22 0 0 0 0 u 0
23 0 0 0 U 0 0
24 0 0 0 0 0 0
25 0 0 252,448.723 243,953,763 0 0
26 0 0 n,5n,4%12,399,395 0 0
FERC FORM NO.2 (REV 01-111 Page 115
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
llA Resubmission
Date of Report
(Mo, Da, Yr)
1213112017
Year/Period of Report
End ot 2O17lQ4
Statement of Income(con0nued)
Line
No.
Tite ofAccount RehrBoca
Page
Number
(a)(b)
Totd
ftiorYerto Dato
Balanco
fu QuaderffEa
(d)
Oln€fllthres
Itlonths Ended
Asbdy 0nly
No Fourlh Q'rnbr
(e)
Pdor Tluee
ilonlhs Ended
Quartsrly Oily
I,{o Fodh Qurl€t
(t)
27 Net tl,tlity Operaling lncomo (Carried furward hom page 114)u,sz3,4st 12,399,396 0 0
28 OTHER INCOIIE AND DEDUCTIONS
29 Clher lncome
30 trlonulilty Opetaling lncane
31 Revenues foim ltilerctandishg, Jobbing and Cmfact\4lork (415)c 0 0 0
32 (Less) Cosb and Expnse of l{ercftadsing, Job & Contract yVork (416)0 0 U
33 REveruee lrom t'hnutilV Operalions (114 e068,967 1,833,260 0 0
u (Less) Expenses of Nonulfl ity $erations (417.1)1,549,973 I,459,6s9 0 0
35 lhnoporatng RBnH lncune (418)0 0 0 0
36 Equlty h Earnings ofSubsidiay Corpanies (418,1)119 n 0 0 0
37 lnterest snd Dlvlded lrrome (119)259,3S,1 6,130 0 0
38 Allowance for Other Funds Used During Construclion (419.1)0 0 0 0
?o Miscdlaneous I'hnoperaling lncome [421)8,288 28,596 0 0
40 Gain on Oispsitim of Property (421.1)0 0 0 0
41 TOTAL Ottrr lncmB ftotal d trrcs 3l lhru 1())786,6-/i 107,7U 0 0
42 0ther /ncom Deduclions
43 Lcs m Dbposilion of Property (4214 (0 0 0
44 lViscdlareous Amortization (425)0 0 0
45 Donathns (426.1)340 230,24t 123,056 0 0
46 Lite lnsurance (426.2)1 38,01 i I n,4nl 0 0
47 Penallles (426.3)2!0 0 0
48 Expenditures lor Cerlain Civh, Poli$cal and Rolated Activities (425.4)59,35i 72817 0 0
49 Olher Dedwtions (426.5)3,095 5,061 0 0
50 TOTAL Other Income DeductiNs (Totd of lines 43 thru 49)340 430,732 127.507 0 0
51 Iaes Applb. to other lncome ald Deductions
52 Taxes 06er lhar lncome Taxes (408.2)262-263 C 0 0 0
53 lrromo Taxes+ederd ('()9.2)lDt- tN 2951,07S 1 89,020 n 0
54 lnmma Taxes"other ('$9.8 262-263 673,804 43,1s8 0 0
55 Provislon for Deferred lrrcome Taxes (410.2)23+235 2,n9Jo2 0
56 (Less) Provlsion for Dehrred lncome Taxes-&edlt (41 1,2)2, 235 I 12,S53 0 0 0
57 lnvestmsnt Tax Ccdit Adjushenls-Net i41'1.5)0 0 0 0
58 (Less) lnvestmenl Tax Credils (420)0 U 0 0
59 TOTAL Taxes on Other lncome and Deduclions (Total of lines 52-58)5.721$n 232Jtg n 0
60 Net OlhEr lncorne ad Dedrctions (Total of lines 41, 50, 59)( 5,36s,081)48,0A2 0 0
61 INTEREST CHARGES
62 I nhresl on LongTerm Debt (427)4,5n821 3,982,869 0 0
63 Amortization 0f Debt Disc. and Erpense (428)2s&259 54,63i 1 13,535 0 0
64 Arpdization of Loss on Reacquired Debt (42E,1)72,21t 72216 0 0
65 (Less1 Apo,1ir.,* ot ftemium on Debt-Credll (48)(0 0 0
66 (Less) Amutlzatbn of Mn on Reaclukd Debt-Oodlt (129.1)n 0 0
67 lnlsresl on Dsbl to Associatod Compades (430)340 u 0 0
68 Other lnterest Expense (4tll)340 189,72?175,882 0 0
69 (Less) Allowance for Borrowed Funds Used During Construction-Credit [432)8234€207,698 0
70 Nel lntorssl ChaGes (Told ol llnes 62 thru 69)4,807,048 4,136,804 0 0
71 lncome Befuo Exlrandinary ltam (Tolalollhes 27,60 ard 70)12,35t,367 8,310,633 0 0
72 EXIRAORDINARY TTEMS
73 Exlraordlnay lrrome (434)0 0 0 0
74 (Less) Exhaodlnry Deductims (435)0 n 0 0
75 Net Extraordhary ltems fotd of lhe 73less line 74)0 0 0 0
76 lncomE TExgs-Federal and other (409,3)262-263 0 0 0 0
77 Extraordinary ltems afier Taxes (Tolal of line 75 less line 76)0 0 0 0
78 Net lnonn (Totd of lines 7'l ad 77)12351,367 8,310,633 0 0
FERC FORM NO.2 (REV 01-11)Page 116
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Totd
funentYear to
Dde Bdance
forOsterffear
(c)
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258-259
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
5]Rn original
3A Resubmission
Date of Reoort
(Mo, Da, Yi)
1U31n017
Year/Perlod of Report
End of 20l.7lQ4
Statement of Accumulated Comprehensive lncome and Hedginq Activltles
1. Report in columne (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, whero appropriete.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been acmunted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Line
No.Item
(a)
Unrealized Gains
and Losses on
available-for-sale
seqJrites
(b)
Minimum Pension
liabilifty Adjustment
(net amount)
(c)
Foreign Cunency
Hedges
(d)
Other
Adjustrnents
(e)
1 Balancs ofAccount 2'19 at Beginning of Precedlng
Year
2 Preceding Quarterffear to Date Reciasstflcations
ftom Account 2'19 to Net lncome
t Precedlng Quarterffear lo Date Changes in Fah
Value
4 Total (llnes 2 and 3)
5 Bahnce of Account 2'19 at End of Precedlng
Quarter/Year
6 Bahnce ol Accor.rnt 219 at Beginning of Current Year
7 Current Quarter/Year lo Date Reclassiflcalions from
Account 219 to Net lncome 2,000,798
8 Cunent Quarterffoar to Date Changes ln Fair Value 412,543
I Tohl (linesT and 8)2,413,441
10 Ealance of Account 2'19 at End of Cunent
Quarterffear 2,413,441
FERC FORM NO. 2 (NEW 06.02)Page 117
Date of Report
(Mo, Da, Yr)
1213112017
Year/Period of Report
End of 2O17lQ4
This
(1)
(2)
ls:
Originallntermountain Gas Company Resubmission
Statement of Accumulated Comprehensive lncome and HedginqAcrtivltles(continued)
Line
No.
OfierCash Flow Hedges
flnsert Foohota at Line 1
to speclfy categoryl
(s)
Totals for each
category of
items recorded in
Account 219
(h)
Net lncome
(Carried Forward
from Page 116,
Line 78)
(i)
Total
Comprehensive
lncrme
0
Ofier Cash Flow Hedges
lnterest Rate Swaps
0
1
2
3
4
E
b
7 2,000,798
412\q430
2,413,4192,413,441
10 2,413,441
I FERC FORM NO. 2 (NEW 06-02)Page 117a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
finn originat
l-lA Resubmission
Data of Reoort
(Mo, Da, Yi)
143112017
Year/Period of Report
End ol 20171Q4
Statement of Retalned Earnings
1. Report all changes in appropriated retained eamings, unappropriated retained eamirys, and unapgopriated undistrlbuted subsidiary eamings for the year.
afhded in mlumn (b).
3, Stab lhe purpose and amounl for each reservaflon or appmgialion of rehined eamings.
4. Llsl fltst Acmunt 439, Adjwtnents b Retained Eamhgs, reflecling adjustnents h fie opening bahnce of retained eamlrgs, Follow by credil, fren debit ilems, ln hat order.
5, Shor dlidends br each class and seriss of capital stodc
Line
No.
llem
(a)
Contra Prlmary
AccountAffeded
(b)
Cunent Qua(er
Year to Date
Balance
(c)
Previous Quarter
Yearto Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
,|Balance-Beginnlng of Petiod 69,030,464 71,413,984
2 Changes (ldentlff by presuibed retained eamlngs accounts)
2 Adjustnenls to Retained Eamings (Account 439)
4 TOTAL Credlts to Rebined Eamings (Account439) (lootnote detaib)1 2,3s1,367 8,310,633
E TOTAL Debits to Retained EarnirBs (Accwnt 439) (foohote detalb)33,523 '14,1s3
D Balance Transfened from lnoms (Acct 43il less Acct418.1)
7 Appropriations of Relained Eamings (Account 436)
I TOTAL of Retained
o Dividends Declared-Prelened Stock (Acmunt 437)
10 TOTAL Dividends Declaredf retened Stock (AccounL437) (tootnote dehils)
11 Dividends Declared-Common Stock (Account 438)
12 TOTAL Dlvldends Dechred-Common Stock (Account43{l) (foohote detaib)10,680,000 10,680,000
13 Transfen from Acount 216.1, Unappropriated Undlstibuted Subsidlary Eamings
14 Balance-End of Period (Tolal of lines 1, 4, 5, 6, 8, 'l 0, 12, and 13)70,668,308 69,030,464
15 APPROPRIATED RETAINED EARNINGS (Acoount 215)
l6 TOTAL Appropriated Retained Eamings (Account 215) (foohote details)
17 APPROPRhTED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
18 TOTAL Appropdated Rebined Eamlngs-Amortkation Reserye, Federal (Acmunt
19 TOTAL Appropdated Retalned Eamings (Accounts 215, 215.1) fiotal of lines
20 TOTAL Retalned Earnlrus (Accounts 215, 215.1,216) (Tohl of llrxis 14 and 1 70,668,308 69,030,464
21 UNAPPROPRIATED UNDISIRIBUTED SUBSIDIARY EARNINGS (Account 216,1)
Report only on an Annual Basis no Quarterly
22 Bahnce-BeginnirB of Year (Deblt or Credit)
23 Equity ln Eamings lorYear (Credit) (Account 41 8.1)
24 (Less) Dlvidends Received (Deblt)
25 Oher Changes (Exphln)
26 Balance-End ofYear
FERC FORM NO.2 (REV o1-11)Page 118-1{9
I
lntermountain Gas Company (1)An
Resubmission
Date of ReDort(Mo, Da, Yi)
12t31t2017
Year/Period of Report
Endot 2017194
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures end 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 actMities must bo provided in the Notes to the Financial statements, Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: lnclude gains and losses pertaining to operating activities onty. Gains and lossos pertaining to investing and flnancing
activities should be reported in those activities. Show ln the Notes to the Financials the amounts of lnterest paid (net of amount capitalized) and income
taxes paid.
(4) lnvesting Activities: lndude at Other (line 25) net cash outflow to acquire other companies. Provlde 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
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See lnstrucdions for explanation of codes)
(a)
Cunent Year
to Date
Quarter/Year
Previous Year
to Date
Quarterf/ear
1 Net Cash Fbu, lom Operatng Acttuilies
2 Net lncome (Llne 78(c) on page 1 16)12,351,367 8,310,633
.2 Noncash Charges (Credits) to lncome:
4 Deprcciation and Depletion 21,283,958 20,254,864
Amodizatlon ot (Specity) (footnote dehils)
o Deferred lncorne Taxes (Net)579,590 ( 2,22s,616)
7 lnvestnent Tax Credit A-djustrnents (Net)( 2',t4,453)( 970,156)
I Net (lncrease) Decmase in Receivables ( 8,sos,196)( 431,950)
a Net (lncrease) Decrease in lnventory ( 578,974)( 1,e85,398)
10 Nel (lnoease) Decrease in Allowances lnventory
11 Net increase (Decrease) in Payables aM Accrued Expenses ( 1 1,180,300)3,698,393
12 Net (lnoease) Decrease in Oher Regulatory Asseb
13 Net lnoease (Decrease) in Other Reguhtory Llabillties 6.742,966 8,S05, 164
14 (Less)Allowance for Oher Funds Used During Conslruction
15 (Less) Und'ntributed Eamings from Subs'diary Companles
16 Other (footnote details):
17 Net Cash Proviried by (Used ln) Opera$ng Activities
18 (Total ol'Lines 2 lhru 16)20,078,8s8 35,555,934
19
20 Cash Flows from lnvestment Activi$es:
21 C,onstruclion and Acquhition of Plant (including hnd):
22 Gross Additions to Utility Plant (less nuclear [uel)( 33,270,239)( 37,640,888)
23 Gross Additions lo Nudear Fuel
Goss Addilions to Common LJlility Phnt
25 Gross Addillons to Nonuti[ty Plant
26 (Less) Allowance for Other Funds Used During Construction
27 Other (footnote dohils) :
28 Cash Outflms for Plant (Total of lines 221hru271 ( 33,270,239)( 37,640,888)
29
30 Acquisillon of O,ther NonarnentAssets (d)
31 Proceeds ftom Disposal ofNonrunentAsseb (d)( 3s6,587)395,725
32
12 lnveslments ln and Advances lo Assoc. and Subsidiary Companieg
34 Contributions and Advances lrom Assoc. and Subsldiary Companies
35 Disposition of lnveslrrenb in (and Advances h)
36 Associated and Subsidhry Companies
37
38 Purfias€ of lnvestment Securities (a)( 40,897)( 37,s78)
39 Proceeds from Sales ot lnvestment Seorities (a)
FERC FORM NO.2 (REV 01-11)Page 120
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
finn originat
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2O17lQ4
Statement of Cash Flows (continued)
Line
No
Description (See lnstructions for explanation of codes)
(a)
Cunent Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
40 Loans Made or Purchased
41 Collectlons on Loans
42
43 Net (lncrease) Decrease in Receivables
44 Net (lncrease) Decrease in lnventory
45 Net (lncrease) Decrease in Allorances HeH for Specuhtion
46 Net lncrease (Deuease) in Payables and Accrued Expenses
47 Other (footnote detatls):
48 Net Cash Provided by (Used in) lnvesting AcUvities
49 (Tolal of lines 28 thru 47)( 33,667,723)( 37,292,741)
50
EI Cash Flols from Flnancing Aclivities:
52 Proceeds lrom lssuance ot
53 LongTerm Debt (b)( 263,e78)29,865,080
54 Prefened Stock
55 Common Stock 10,000,000 15,000,000
56 Other (footnote details): See lootnote 1 ( 137,2e1)( 17,403)
57 Net lncrease ln Short-term Debt (c)1 S,150,000 ( 27,0s0,000)
58 Other (footnote detalls):
59 Cash Provided by Outside Sarces (Totai of llnes 53 thru 50)28,748,731 17,798,677
60
61 Paymenb for Retirement ot
62 Long-Term Debt (b)( 5,272,727')( 5,272,727)
63 Prefened Stock
64 Common Slock
65 Other (footnole details):
66 Net Decreas€ in Short-Term Debt (c)
67
68 DMdends on Prefened Shck
69 Di$dends on Common Stock ( 10,680,000)( 10,680,000)
Net Cash Provkjed by (Used in) Financing Activities
71 (Total ot llnes 59 lhru 69)12,796,004 1,845,S50
72
73 Net lncrease (Decrease) in Cash and Cash Equivalents
74 (Total of line 18, 49 and 71)( 792,861)'l't.9,'143
75
76 Cash and Cash Equivalents at Beginning of Period I ,148,804 1,029,661
n
78 Cash and Cash Equivalenh at End ol Period 355,%3 't,148,804
FERC FORM NO. 2 (REV 0{-11)Page 120a
I
FERC FORM NO.2/3-Q 1 122.1
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Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12t3'.v2017
Year/Period of Report
2017tQ4
Notes to Flnanclal Statements
the Balance Sheet, Statement of lncome for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each staternent except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject ma(ers and
ln the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Fumish details as to any signiflcant contlngent assets <ir liabillties existlng at year end, and briefly explaln any action initiated by the tnternal
Revenue Service invbMng possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility, Also, briefly explaln any dlvidends in arrears on cumulative prefened stock.
3. Furnish detaits on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, anh post-employment benefit
plans as requiied by instruction no. 1 and, in addition, disclose for oach individual plan the curent yea/s cash contrlbutions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. lnclude details on the accounting for transition obligations
assets, gains or losses, the amounts defened and the epected recovery periods. Also, disclose any cunent yea/s plan or trust curtailments,
terminatlons, transfurs, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.9. parent company
sponsored pension plans) disclose in addition to the required disclosures for the consolldated plan, (1) the arnount of cost recognized in the
respondents financial statements for each plan for the period presented, and (2) the basis for determining the respondent's shate of the total
plan costs.
4, Furnish details on the respondent's asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, dlsclose the
recovered through rates to settle such obligations. ldentify any rnechanism or account in which recovered funds are being placed (i.e. trust funds,
insurance policies, surety bonds), Fumish detalls on the accountlng for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligations. lnclude details on the accounting for settlernent of the obllgations and any gains or losses expected or
incurred on the settlement.
give an
q Disclose details on any significant financial changes during the reporting year
the respondents gas pipeline operations, including: sales, transfers
to the respondent or the respondenfs consolidated group that
affect or mer9ers ofaffiliates,investments IN new partnerships,sales
of gas pipeline facilities or the sale of ownership intelesls in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions bythe parent cofporation(s), and distributions of capital.
10. Explain concisely unsettled rate proceedings where a contingency exists such that the cqmpany may need to refund a material amount to
the utility's customers or that lhe utility may receive a material refund with respect to power or gas purchases. State for each year affected the
gross revenues or costs to which the contingency reiates 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. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs lncurred for power or gas purchases, and summarize the adjustrnents made to balance sheet, income, and
expense accounts.
12. Explain concisely only those slgnificant changes in accountlng methods rnade during the year which had an effect on net income, including
the basis of allocations and apportionmentq fiom those used in the preceding year. Also give the approximate dollar effect of such changes.
13, For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate,the disclosures conlalned in the most recent FERC Annual Report may be omitted.
14. For the 3Q disc,losures, the disclosures shall be provided where events subsequent to the end of the most recent year have occuned which
have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently completed year in
such items as; accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term
contracts; capitalization including slgnificant new borrowings or modlflcations of existing financing agreements; and changes resulting from
business combinations or dispositions. Howeverwere material contingencies exist, the disclosure of such matters shall be provided even though
a signiflcant change since year end may not have occurred.
15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockhoHers are applicable
and furnish the data required by the above instructions, such notes may be included herein.
See General Instruction 17 of the Uniform
A
6.
7,
by such restrictions.
Name.of Respondent
Intermountain Gas Company
This Report is:
(1)XAn Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2017
Year/Period of Report
20171Q4
Notes to Flnanclal Statements
NOTE 6 _ ASSET RETIREMENT OBLIGATIONS
The Company records obiigations related to retirement costs of natural gas distribution mains and lines as asset
retirement obli gatioru.
A reconciliation of the Company's liabili{y for the years ended Decembsr 31 was as follows:
2oL7 2016
Qn thousands)
$ 124,418 $ 116,210EJ43 2,371(e24) (8e8)
7,125 6,735
Balance at beginning of year
Liabilities incurred
Liabilities settled
Accretion expense (related to regulatory assets)
Balance at end ofyear s139362 $124,418
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 - EMPLOYEE BENEFIT PLANS
Pension and other postretirement benefit plans
The Company has a noncontributory qualified defined benefit pension plan and other postretirement benefit
plans for certain eligible employees. Prior to 2016, the defined pension plan benefits and accruals were frozen.
The Company's pension assets are included in MDU's master trust, The Company Lrses a measurement date of
December 31 for all of its pension and postretirement benefit plans.
Eflective January 7,2070, eligibility to receive retiree medical benefits was modified at Cascade and
Intermountain. Current employees at Intermountain, and those hired before June 1, 7992 atCascade, who had
attained age 55 with 10 years of continuous service by December 31, 2070, will be provided the current retiree
medical insurance benefits or can elect the new beneflt, if desired, regardless of when they retire. A1l other
employees must meet the new eligibility citenaof age 60 and l0 years of continuous service at the time they
retire. These employees will be eligible for a specified company funded Retiree Reimbursement Account.
Employees at Intermountain hired after December 31, 2009, and employees at Cascade hired after June 1,1992,
will not be eligible for retiree medical benefits.
In20l2, the Company modified health care coverage for certain retirees. Effective January t,2013, post-65
coverage was replaced by a fixed-dollar subsidy for retirees and spouses to be used to purchase individual
insurance through an exchange.
Changes in benefit obligation and plan assets for the years ended December 3l,2Al7 and2016 and amounts
recognized in the Consolidated Balance Sheets at December 31, 2077 and2016, were as follows:
FERC FORM NO. 2/3-Q (REV 12-07)122.2
Name of Respondent
lntermountain Gas Company
This Report is:
(1) XAn Original(2) A Resubmission
Date of Report
(Mo, Da, Yr)
Pfi|nU7
Year/Period of Report
2017tQ4
Notes to Financial Statements
2017 2016 20t7 2016
Change in benelit obligation:
Benefit obligation at beginning of year '
Service cost
Interest cost
Plan participants' c ontributions
Actuarial (gain) loss
Benefits paid
$ 91,107
31406
(In thotuands)
$ 91,054 i
3,592
(4,431)
s 20,499
210
730
392
$ 20,527
2t4
'193
400
3,910
(5,567)
(63)
(1,294)
183
(1,618)
Benefit obligation at end of year 92,856 91,107 20,474 20,499
Change in net plan assets:
Fair value ofplan assets at beginning ofyear
Actual gain on plan assets
78,y20
11,065
76,943
6,408
(4,431)
20,071
2,230
269
392
(L,294\
19,884
1,013
398
400
(1,618)
Employer conffibution
Plan participants' contributions
Benefits paid
Fair value ofnet plan assets at end ofyear 84,41E 78,920 27,674 20,077
Funded status - over (under)s (8,438)$ (i2,187)s 1,200 $ (422)
Amounts recognized in the Consolidated
Balance Sheets at December 3l:
Other assets (noncurrent)
Other liabilities (noncurent)
$
(8,438)
$
(12,t87)
$ 2,415
(7,27s)
$
1,322
(1,744)
Net amount recognized $ (8,438)$ (12,187)$ 1,200 $ (422)
Amounts recognized in regulatory assets
(liabilities) consist of:
Actuarial loss
Prior serryice credit
s 40,552 $ 44,101 $ 4,903
(1,551.)
$ 6,644
Q,7A6)
Total s 40,552 $ 44,101 $ 3J52 $ 4,938
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 art
expected to be reflected in rates charged to customers over time. For more information on regulatory assets
(iabilities) see Note 3.
Unrecognized pension actuarial losses in excess of 10 percent ofthe greater ofthe projected benefit obligation
or the market-related value of assets arc amortized on a straightJine basis over the ayerage life expectancy of
plan participants. The market-related value of assets is determined using a five-year average of assets.
Weighted average assumptions used to detemrine benefit obligations at December 31 were as follows:
Pension Benefits Other Postretirement Benefits
2017 2016 2017 20t6
FERC FORM NO. 2/3-Q (REV 12-07)122.3
Pension Benefits Other Posffetirement Benefits
892
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
12n1/2017
Year/Period of Report
20171Q4
Notes to Financial Statements
Discount rate
Expected return glr p_lgq 4!s,q!q
3.40Y"
6.71Yo
3.86%
6.7s%
3.38y"
5.75y"
3.83%
5.7s%
Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31
were as fo110ws:
Pension Benefits2017 2016
Other Postretirement Benefi ts
2017 20t6
Discount rate
Expected return on plan assets
3.86Yo
6.750h
4.03%
6.75%
3.83Y"
5.75%
4.04%
5.75%
The expected rate of retum on pension plan assets is based on a targeted asset allocation range determined by
the firnded ratio of the plan. As of December 31, 2077, the expected rate of retum on pension plan assets is
based on the targeted asset allocation range of40 percent to 50 percent equity securities and 50 percent to 60
percent fixed-income securities and the expected rate of retuin from these asset categories. The expected rate of
return on other postetirement plan assets is based on the targeted asset allocation range of 20 percent to 25
percent equity securities and75 percent to 80 percent fixed-income securities and the expected rate of retum
from these asset categories. The expected retum on plan assets for other postretirement benefits reflects
insurance-related invesfinent costs.
Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
follows:
2077 2016
Health care trend rate assumed for next year
Health care cost hend rate -- ultimate
Year in which ultimate trend rate achieved
7.54/" - 8.5Y"
4.5Y"
2024
9.A% - 10.7%
4.5%
2024
The Company's other postretirement benefit plans include health care benefits for certain retirees. The plans
underlying these benefits may require contributions by the retfuee depending on such retiree's age and years of
service at retirement or the date of retirement. The accounting for the health care plans anticipates future
cost-sharing changes that are consistent with the Company's expressed intent to generally increase retiree
contributions each year by the excess ofthe expected health care cost trend rate over six percent.
Assumed health care cost tend rates may 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 rates would have had the following
effects at December 31, 2017:
1 Percentage 1 Percentage
Point Increase Point Decrease
(n thousands)
$48
$ r,246
Effect on total of service and interest cost components
Effect on postretirernent benefit obligation
$ (41)
$ (1,077)
FERC FORM NO. 2/3-Q (REV 12.07)122.4
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Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
't2t3112017
YeariPeriod of Report
20171Q4
Notes to Flnanclal Statements
Outside investment managers manage the Company's pension and postretirement assets. The Company's
investment policy with respect to pension and other postretirement assets is to make investments solely in the
interest of the participants and beneficiaries of the plans and for the exclusive purpose of providing benefits
accrued and defraying the reasonable expenses of administation. The Company striyes to maintain investment
diversification to assist in minimizing the risk of large losses. The Company's policy guidelines allow for
investment of firnds in cash equivalents, fixed-income securities and equity securities. The guidelines prohibit
investment in commodities and futures contracts, equity private placement, employer securities, leveraged or
derivative securities, opti6ns, direct real estate investments, precious metals, venture capital and limited
partnerships. The guidelines also prohibit short seliing and margin tansaitions. The Company's practice is to
periodically review and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that would be received to sell an asset or paid to 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 estimated fair values of the Company's pension plan assets are determined using the market approach.
The carrying value of the pension plan's Level 2 cash equivalents approximates fair value and is determined
using observable inputs in active markets or the net asset value of shares held at year end, which is determined
using other observable inputs including pricing from outside sources.
The estimated fair value of the pension plan's Level 1 equity securities is based on the closing price reported on
the active market on which the individual securities are traded
The estimated fair value of the pension plan's Level 1 and Level2 collective and mutual funds are based on
the net asset value of shares held at year end based on either published market quotations on active markets or
other known sources including pricing from outside sources.
The estimated fair value of the pension plan's Level 2 corporate and municipal bonds is determined using
other obsetvable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers,
future cash flows and other reference data.
The estimated fair value of the pension plan's Level 1 U.S. Govemment securities is valued based on quoted
prices on an active market.
The estimated fair value of the pension plan's Level 2 U.S. Govemment securities are valued mainly using
other obseryable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, to be
announced prices, future cash flows and other reference data. Some of these securities are vaiued using pricing
from outside sources.
Though the Company believes the methods used to estimate fair value are consistent with those used by
other market participants, the use of other methods or assumptions could result in a different estimate of
fair value. For the years ended December 31,2017 ard20l6, there were no transfers between Levels 1 and
1
FERC FORIUT NO.2/3-O (REV 1247)'t22.5
Name of Respondent
lntermountain Gas Company
r nts
(1)
(2)
Keoon ts:
[lAn orisinat
llA Resubmission
uatE) or Keoon(Mo, Da, Yi)
12f31t2017
YeaflHefloo or Kepon
End of 2017/Q4
Summary of Utili$ Plant and Accumulated Provlslons for Depreciation, Amortizatlon and Depletion
Line
No.
Item
(a)
Tolal Company
For the Curent
Quartet/Year
1 UTILITY PI.ANT
2 ln Service
3 Plant ln Service (Classified)638,770,463
4 Property Under Capital Leases
E Plant Purchased or Sold
6 Cornpleted Construction not Classified 19,633,838
7 Experimental Plant Unclassifi ed
I TOTAL Utility Plant (Iotal of lines 3 thru 7)658,404,301
o Leased to Others
10 Held for Future Use 2,080,759
11 Construction Work in Progress 4,164,464
12 Acquisition Adiustments
13 TOTAL Utility Plant fl'otal of llnes 8 thru 12)664,649,524
14 Accumulated Provisions for Depreciation, Amortization, & Depletion 330,911,225
15 Net Utllity Plant (Total of lines 13 and 14)333,738,299
16 DETAIL OF ACCUMUI.ATED PROVISIONS FOR DEPRECTATION, AMORTIZATION AND DEPLETION
17 ln Service:
18 Depreciation 32',t,796,164
19 Amortization and Depletlon of Producing Natural Gas Land and Land Rights
20 Amortization of Undetground Storage Land and Land Rights 9,1 15,062
21 Amortization of Other Utility Plant
22 TOTAL ln Service (Total of lines 18 thru 2'l)330,911.226
23 Leased to Others
24 Depreciation
25 Amortization and Deptetion
26 TOTAL Leased to Others (Total of lines 24 and 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 TOTAL Held for Future Use (Total of lines 28 and 29)
3'1 Abandonmenl of Leases (Natural Gas)
32 Amortization of Plant Acqulsltion Adjustment
33 TOIAL Accum. Provisions (Should agree with iine 14 aboveXTotal of lines 22,26,30,3'1, and 32)330,911.226
FERC FORM NO. 2 (REV 01-11)Page 200
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn original
[--lA Resubmission
Date of Report(Mo, Da, Yr)
1U31n417
Year/Period of Report
End of 2017/04
Summary of Utlllty Plant and Accumulatad Provlslons for Depreclaton, Amodlzatlon and Depletlon (continued)
Line
No.
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
1
2
3 638,770,463
4
5
b 19,633,838
7
658,404,301
I
10 2,080,759
11 4,',tu,464
12
13 664,649,524
14 330,91',|,225
'15 333,738,299
15
17
't8 321,796,164
19
20 9,1"15,062
21
22 s30,911,226
23
24
25
26
27
28
29
30
31
JZ
33 330,9'1'|,226
FERC FORM NO. 2 {REV 0l-11)Page 201
o
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Namo of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmisslon
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
End ot 20171Q4
Gas Plant in Servlce (Accounts 1A1,102,103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2, In addition to Account 101 , Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or SoH, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Ctassified-Gas.
3. lnclude in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4. Enclose in parenthesis credit adjustments of plant accounts to indicate the negative ef&ct of such accounts.
5. ClassiffAccount 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c),Also to be included in column (c) are entdes for reversals of tentative distributions of
prior year reported in column (b). Likewise, 'rf the respondent has a significant amount of plant retlrements which have not been classllied to prlmary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciatlon provlsion. lnclude also in column (d) reversals of tentatfue distributions of prior year's unclassified retirgments,
Attach supplemental statement showing the account distributions of these tentative elasslfications in columns (c) and (d),
LIne
No.
Account
(a)
Balance at
Beginning of Year
(b)
Addltions
(c)
I INTANGIBLE PLANT
2 301 Organlzation 2,506
3 302 Franchises and Consents 429,487
4 303 Miscellaneous lntanElblePlant 42,927,158 2,260,746
5 TOTAL Intangible Plant (Enter Total of lines 2 thru 4)43,359,1 51 2,260,746
6 PRODUCTION PI.ANT
7 Nalural Gas Production and Gathering Plant
I 325.1 Producing Lands
0 325.2 P roducing Leaseholds
10 325.3 Gas Rights
11 325.4 Rights-of-Way
12 325.5 Other Land and Land Rights
13 326 Gas Well Structures
14 327 Field Compressor Statlon Structures
15 328 Field Measuring and Regulating Station Equipment
16 329 Other Structures
u 330 Producing Gas Wells-Well Construction
18 331 Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field CompressorStation Equipment
21 3?4 Field Measuring and Regulatlng Station Equipment
22 335 Drilllng and Cleaning Equipment
)1 336 PurificationEquipment
24 337 Other Equipment
25 338 Unsuccessful Exploration and Development Costs
10 339 Asset Retirement Costs for'Natutal Gas Production and
1I TOTAL Production and Gathering Plant (Enter Total of lines 8
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights
30 341 Structures and lmprovements
31 342 Extraction and Refining Equlpment
32 343 Plpe Lines
33 U4 Extracted Products Storage Equipment
FERC FORM NO. 2 (REV 01.11)Page 204
of Date
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
(Mo, Da,
12131120'.17
Year/Period of Report
End of 2O17lQ4
Gas Plant ln Servlce (Accounts 101,102,103, and 106) (contlnued)
lnduding the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 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 transfers withln utility plent eccounts. lnclude also in column (f) the additions or reductions of prirnary account
classifications arising from distrlbution of amounts initially recorded in Account 102. ln showing the clearance of Account 1 02, include in column (a) the
amounts with respect to accumulated provision for depreclation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classificalions.
7. For Account 399, state the nature and use of plant lncluded in this account and if substantial in amount submit a supplementary statement showlng
subaccount classification of such plant conforming to the requirements of th.ese pages.
8. For each amount comprislng the reported balance and changes in Account 1 02, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. lf proposed journal entries have been filed with the Commlssion as required by the Uniform System of Accounts, give date of
such filing.
Line
No.
Retirements
(d)
AdJustments
(e)
Transfers
(f)
Balance at
End of Year
(s)
1
2 2,506
J 429,487
4 45,187.904
5 45,619,897
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
3'1
32
33
FERG FORM NO.2 (REV 01-11)Page 205
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Name of Respondent
lntermountain Gas Company
{hrs
(1)
(2)
tloDort lS:
ffiAn originat
l--lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2i',t7
Year/Period of Report
End of 2017lQ4
Gas Ptant ln Servlce (Accounts 101,102,103, and 106) (continued)
Line
No.
Account
(a)
Balance at
Beginning of Year
b)
Additions
(c)
34 345 CompressorEquipment
35 346 Gas Measuring and Regulating Equlpment
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)
39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and
40 Manufactured Gas Production Plant ($ubmit Supplementary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATURAL GAS STORAGE AND PROCESSING PLANT
43 Underground Storage Plant
44 350.1 Land
45 350.2 Rlghts-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 Statlon Equipment
53 355 Other Equipment
54 356 PurificationEquipment
55 357 Other Equipment
56 358 Asset Relirement Gosts 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 lmprovernents 5,685,916 479,510
61 362 Gas Holders 3,698,508
62 363 Punficatlon Equlpment 3,461,665 24,754
63 363.'l Liquefaction Equlpment 3.337,704 58,715
64 363.2 Vaporizing Equipment 2,938,026 14,935
65 363.3 Compressor Equipment 6,050,783 65,891
66 363.4 Measuring and Regulating Equipment 172,132
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)25,637,322 643,805
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 Processlng Terminal Equipment
74 364.4 LNG fransportatlon Equipment
75 364.5 Measuring and Regulating Equipment
76 364.6 Compressor Station Equipment
77 364.7 CommunicatlonB Equipment
78 364.8 Other Equipment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80 IOTAL Base Load Liquefied Nafl Gas, fermlnaling and
FERC FORM NO.2 (REV o1-11)Page 206
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Name of Rospondent
lntermountain Gas Company (1)
(2)
ls:
Original
A Resubmission
Dats of Report(Mo, Da, Yr)
12t31t20',17
Year/Period of Report
End of 2017/Q4
Gai Ptant in Service (Accounts 101, lO2, 103, and 106) (contlnued)
Line
No.
Retlrements
(d)
Adjustments
(e)
Transfers
0
Balance at
End ofYear
(g)
34
35
Jb
3t
38
39
40
41
42
43
44
45
46
47
48
49
50
51
EI
53
54
<E
56
57
58
59 292,588
60 1,000 6,164,426
61 3,698,s08
62 ( 1,930,874)1,555,545
63 11,267 3,407,686
64 16,021 2,968,982
65 '1,903,586 8,020,260
oo 172,132
67
68
69 1,000 26,280,127
70
71
72
73
74
75
/b
TI
78
79
80
FERC FORM NO. 2 (REV 0r-11)Page 207
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
1A31t2017
Year/Period of Report
End ot 2O17lQ4
Gas Plant in Service (Accounts 101,102, 103, and 106) {conflnued)
Llne
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
81 TOTAL Nat'l Gas Storage and Processing Plant fl-otal of lines 57,2s,637,322 643,805
82 TRANSMISSION PLAN
83 365.1 Land and Land Rights 782,865
84 365.2 Rightsof-Way
E5 366 Structures and lmprovements 77152
86 367 Mains 69,508,685 ( 36,522)
87 368 Compressor Station Equipment 1,730,35s
88 369 Measuring and Regulating Statlon Equipment
89 370 CommunlcationEquipment 714,M0
90 371 Other Equipment
91 372 Asset Retirement Costs br Transmission Plant 632,982 73,356
92 TOTAL Transmlssion Plant (Enter Totals of lines 83 thru 91)73,446,483 36,834
93 DISTRIBUTION PI.ANT
94 374 Land and Land Rights 546,118
95 375 Struc,tures and lmprovements 18,854
96 376 Malns 170,057,571 8,168,457
97 3Tl Compressor Station Equipment
98 378 Measuring and Regulating Station Equipment-General s,551,068 1,055,058
99 379 Measuring and Regulating Station Equipment-Clty Gate
100 380 Services 153,540,714 8,742,296
10'l 381 Meters 43,551,269 2,741 ,975
102 382 Meterlnstallations 14,784,734 1,200,122
103 383 House Regulators 6,510,136 246,569
104 384 House Regulator lnstallations 7,51',t,153 659,5'10
105 385 lndustrial Measuring and Regulating Station Equiprnent 11,375,621 682,777
106 386 Other Property on Customers' Premises
107 387 Other Equipment
't08 388 Asset Retirement Costs for Distributlon Ptant '18,603,855 5,210,662
109 TOTAL Distribution Plant (Enter Total of lines 94 thru 108)436,151,103 28,707,426
110 GENERAL PI.ANT
111 389 Land and Land Rights 2,991,271
112 390 Structures and lmprovements 19,719,434 795,256
1r3 391 ffice Furniture and Equipment 8,536,874 764,117
114 392 Trensportatlon Equipment 9,652,708 1,649,551
115 393 Stores Equipment
116 394 Tools, Shop, and Garage Equipment 6,158,589 661,756
117 395 LaboratoryEquipment
118 396 Power Operated Equipment 1,394.544 897,704
119 397 CommunicationEquipment 1,799,715 163,344
120 398 MiscellaneousEqulpment
121 Subtotal (Enter Total of tines 'l 1 1 thru 120)50,253,135 4,931,728
122 399 Other Tangible Property
123 399.1 Asset Retirement Costs for General Plant
124 TOTAL General Plant (Enter Total of llnes 121, 122 and 123)50,253,135 4,931,728
125 TOTAL (Accounts 101 and 106)628,U7,194 36,580,539
126 Gas Plant Purchased (See lnstruction 8)
127 (Less) Gas Plant Sold (See lnstruction 8)
128 Experimental Gas Plant Unclassified
'129 TOTAL Gas Plant ln Servlce (EnterTotal of lines 125 thru 128)628,U7,194 36,580,539
FERC FORM NO. 2 (REV 01-11)Page 208
Name of Respondent
lntermountain Gas Company
This Reoort Is:(1) fiAn originat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
End of ?017/Q4
GaE Plant In Service (Accounts 101, '|.02, 103, and 1 06) (contlnued)
Line
No.
Retirements
(d)
Adjustrnents
(e)
Transfers
(0
Balance at
End ofYear
(s)
81 1,000 26,280,127
82
83 782,865
84
85 77.'.152
86 69,472,163
87 1,730,359
88
89 714,440
90
9'l 706,338
92 73,483,3'17
93
94 646,1 1 I
95 't8,864
96 312,758 31,853 |Tt,945,123
97
98 11,000 '10,595,126
99
100 287,886 ( 31,8s3)' 'l 61 ,963,271
101 2,409,547 43,883,697
102 'r8,101 't5,966,755
'103 797 0,755,908
104 1,571 8,169,092
10s 't4,981 12,043,417
't06
107
108 43,999 23,770,518
109 3,100,640 461,757,889
110
111 ( 668,185)2,32q086
112 6,728 ( 1,412,574)19,095,388
113 936,111 8,364,880
114 490,460 10,811,799
115
116 98,662 6,721,683
117
118 2,292,248
119 309,072 1,653,987
120
121 1,841,O33 ( 2,080,759)51,263,071
lU
123
124 1,841,033 ( 2,080,75e)51,263,071
12s 4,942,673 ( 2,080,759)658,404,301
126
127
128
129 4,942,673 ( 2,080,759)658,404,301
FERC FORM NO. 2 (REV 01.11)Page 209
Name
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
1431/2017
Year/Period of Reporl
End of !@[
Gas Plant Held for Future Use (Account 105)
1 . Report separately each property held for tuture use at end of the year having an original cost of $'l ,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in
column (a), in addition to other required information, the dale that utility use of such property was discontinued, and the date the
original cosl was transfened to Account 105.
Line
No
Description and Location
of Property
(a)
Date Oiginally lnduded
in thls Account
(b)
Date Expeded to be Used
in Utility Service
(c)
Balance at
End ofYear
(d)
1 Cushmer Servh€ Center Land and Struclure 05t0112017 05t01t2422 2,080,759
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
?o
40
41
42
43
44
45 Total 2,080,759
FERG FORM NO.2 (REV01-11)Page 214
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Name of Respondent
lntermountain Gas Company
This Reoo( ls:(1) ffiAn original(2) !A Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2017
Year/Period of Report
End of 4lZ&!
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 ln
Progress-Gas
(Account 10f'(b)
Estimated Additional
Cost of Poject
(c)
1 Western Region Captial lmprovements 2,026,558 706,843
2
3 Minor proiects less than $1,000,000:
4 Distribution 881,935 3,s29,409
5 General 746,148 142,937
6 lntangible 47,1 89 't88,398
7 Other Production
I LNG 378,425 ( s,028)
I Gas Transmission 84,209 65,791
10
11
12
13
't4
15
16
't7
18
'19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 4,164,464 4,424,350
FERC FORM NO.2 (REV 01-11)Page 216
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Name of Respondent
lntermountain Gas Company
This Report is:
(1)XAn Original
(2) - A Resubmission
Date of Report
(Mo, Da, Yr)
1213112017
Year/Period of Report
2017tQ4
General Descrlptlon of Construction Overhead Procedure
1 . For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determining the amount capitalized, (c) the method of dlstribution to construction Jobs, (d) whether diffurent rates are applied to
different types of construclion, (e) basis of differentlation in rates for different types of construction, and (f) 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 ls 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.
Debt and Preferred Balances and Rates
Common, debt, and preferred balances used are from December 2016. The longterm debt rate is the yield to maturity
rate reflected in Case INT-G-93-2. Common equity costs reflect the level approved in rates by the IPUC in Case
INT-G-16-03.
Lono-Terrq Debt lnterest Expense Rate
The long-term debt interest rate is interest expense plus amortization of discounUloss less premiurn/gain for 2017 divided
be long-term debt balances less the net of unamortized premium/gain and discounUloss as of December 31, 2016.
-TERM DEBT AND EMBEDDED DEBT RATE
ITEM
LONG-TERM DEBT (Excluding LOC)
AMORTIZAflON DEBT EXPENSE (48.4280 excluding LOC)
$90,545,457,00
UNAMORTTZED LOSS ON REACQUTRED DEBT (4.4281)
p=l![]lq-J!/[!-
As of 12131/20'16
LONG.TERIII
DEBT
ASSOGIATED
AMORT/EMBEDDED
INTEREST
$4,068,100.00
10,963.56
72,216.00
$4,1sl,279.56
4,586l=
FERC FORM NO. 2 218.1
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Name of Respondent
lntermountain Gas Company
This Report is:
(1) XAn Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
1?/3112017
Year/Period of Report
20l,7/o4
General Descriptlon of Gonstruction Overhead Procedure
SHORT-TERM AND
BEGINNING
SHORT.TERM
DEBT
ENOING
SHORT-TERM
D.EqI
AVERAGE
SHORT.TERM
DEBT -
INTEREST
EXPENSE
COIVIMIT,AMORT DEBT
EXPENSE
TOTAL
COMM/
INTEREST
EXPENSEFEEMONTH
DECEMBER 16
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER 17
DECEMBER 16
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEIIIBER
OCTOBER
NOVEMBER
DECEMBER 17
25,250,000
20,850,000
19,300,000
4,000,000
0
500,000
4,500,000
13,525,000
22j00,000
27,400,000
39,925,000
49,500,000
52,250,000
20,850,000
1 9,300,000
4,000,000
0
500,000
4,500,000
13,525,000
22,100,000
27,400,000
39,925,000
49,500,000
52,250,000
40,000,000
23,050,000
20,075,000
11,650,000
2,000,000
250,000
2,500,000
9,012,500
17,812,500
24,754,000
33,662,500
44,712,500
50,875,000
46,1 25,000
52,739.94
35,968.87
15,221.30
4,799.26
339.59
4,925.45
16,568.10
50,102.73
63,608.77
73,333.33
105,664.67
99,281 .1 4
114,656.72
15,211.80
9,795.14
8,847.22
9,975.70
9,479.17
9,795.14
9,479.17
1'1,423.60
12,809.03
12,395.83
12,395.83
1 2,809.03
'12,809.02
5,383.76
5,383.76
5,383.76
5,383.76
5,280.73
9,150.19
9,298 93
9,942.47
9,463,86
9,463.86
9,463.86
s 463,86
9,463.87
73,335.50
51,147.Tt
29,452,28
20,158.72
15,099.49
23,874.70
35,346.20
71.468.80
85,881.65
95,193.02
127,524.36
121,554,03
136,S29.61
286,475,000
l'13=
22,036,538
637,213.87 147,225.68 102,526.67 886,966.22
s= 4.O2$=
AVERAGE WORK.IN.PROGRESS
BEGINNING
wlP
ENDING
MONTL
AVERAGE
wtPwtP
2,724,0r']0.53
1,119,289.53
1,689,592.80
1,594,711.29
1,993,214.92
3t039,648.51
3,847,951.78
4,188,499.49
4,251,624.87
5,1 'l 8,559.'l 7
4,723,727.14
4,909,203.33
5,934,377.60
1,1 19,289.53
1,689,592.80
1,594,711.29
1,993,214.92
3,039,648.51
3,847,951.78
4,188,499.49
4,251,628.87
5,1'18,559.17
4,723,727.14
4,909,203.33
s,934,32.60
4,164,464.42
![=
1,921,665
1,404,441
't,642,152
'1,793,963
2,516,432
3,443,800
4,019,226
4,224,064
4,685,094
4,921,143
4,8'16,465
s,421,790
5,049,421
45,854,656
113=
3,s27,281
FERC FORM NO. 2 (REV 12-07)z',|,8.2
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[]nn origtnat
[lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2017lQ4
General DescrlpUon of Construction Overhead Procedure (contlnued)
COfuIPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For litr (5), mlumn (d) belor, enter the rate granted in he last mte goceeding. lf not available, use lire average nate eamed durirB lhe prcceding 3 yean.
2. ldentff, in a fmtnole, fre specific entity used as lhe source furfie capitsl structure igures.
3. lndicate, in a footnoh, if he reporled rate of relum is one lhat has been approved in a rate case, bla*Sox set[ement mte, or an acfual lhree-year average rate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line
No.
Title
(a)
Amount
(b)
Capltalization
Ration (percent)
(c)
Cosl Rate
Percenhge
(d)
(1 ) Average Short-Term Debt S 22,036,538
(2) Shoru€rm lnlerest s 4.02
(3) LorB-Term Debt D 90,545,457 d 4.58
(4) Prefened Stock P p
(5) Common Equily c 117,350,1n c '14.85
(6) Iotal Capilalizalion
(7)Average Construction Work ln Prcgress Balance W 3,527,281
2. Gross Rate for Bonowed Funds s(SlV\/) + d[(D/(D+P+C) (1-(S/WDI 4.02
3. Rate for Other Funds 11-(SA /)llp(P/(D+P+c)) + c(C/(D+P+C)l
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Bonowed Funds -
b. Rate for Other Funds -
841
FERC FORM NO.2 (REV 01-11)Page 2l8a
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[]Ro oristnat
l-lA Resubmission
Date of Report
(Mo, Da, Yr)
1A31DO17
YearlPeriod of Reporl
End of 2017lQ4
Accumulated Provlslon for Depreciation of Gas Utllity 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 206209, 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 signiticant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retlred. ln addition, include all costs included in retirement wo* in progress at year end in the appropriate
fu nctional classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. Atlines 7 and14, add rows as necessaryto reportall data. Additional rows should be numbered in sequence, e.g-,7,01 ,7.02,ehc.
Llne
No.
Item
(a)
Total
(c+d+e)
(b)
Gas Plant in
Sorvicc
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to OtheB
(e)
SecflonA, BAL NCESANDCHANGESDURINGYEAR
,Bahnce Beginnlng of Year 308,008,122 308,008,122
2 Deprechlion Provisions for Year, Charged to
3 (403) Depredation Expense 17,9X,226 17,8%,472 21,754
4 (403.1) Degeciallon Expense forAsset Ret'rcment Cosb 252,224 2s2,224
5 (413) Expense of Gas Phnt Leased to Ohens
6 Transporlation Expenses - Clearing 890,798 890,798
7 Other Clearing Actounls
0 Other Clearirg (Speclfy) (foolnote delaib):
I
10 TOTAL Deprec. Prw. forYear (Total of lines 3 thru 8)19,063,248 1 9,041,494 21,754
r1 Net Charges for Plant Retlred:
12 Book Cost of Plant Rethed ( 4,898,674)( 4,898,674)
13 Cost of Removal ( 1,365,054)( 1,365,054)
14 Salvage (Credi$( 1,008,467)( 1,000,467)
''t 5 TOTAL NetChrgs lor Plant Ret (Total ol lines 12 thru 14)( 5,2s5,261)( 5,2ss,261)
16 Olher Debit or Gredit ltems (Describe) (fuolnote details);24,054 ( 284,190)308.244
17
18 Book Cost ofAsset Retirement Cosb ( 43,sse)( 43,999)
19 Balance EndofYear(Total oflines 1,10,'15,16 and 18)321,796,164 321,466,166 329,998
Section B. BAL{NCES AT END 0F YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Productions-ilhnulactured Gas
22 Produclion and Gaherlng-Natural Gas
23 Producls Exhaction-Natural Gas
24 Underground Gas Storage
25 OtherStorage Plant 1,093,626 1,09s,626
26 Base Load LNG Terminaling and ProceslrB Plant
27 Transmissbn 55,831,791 5s,831,791
28 Distribution 243,0$,8n 243,043,827
29 Genenal 21,826,920 21,496,922 329,998
30 TOTAL fiotai of lines 21 thru 29)32,|,796,.l64 321,466,166 329,998
FERC FORM NO. 2 (REV 01.11)Page 219
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
[]An original
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2017/Q4
Gas Stored (Accounts 117.1, 117 ,2, 117 .3, 117 .4, '1il.1, 164.2, and 164.3)
1. lf during the year adjustrnents were made to the stored gas inventory reported in columns (d), (0, G), and (h) (such as to conect cumulative inaccuracies
of gas measurements), oxplain in a footnote the reason for the adjustments, the Dth and dollar amount of adiustment, and account charged or crodited.
2. Report in column (e) all encroachments during the yoar upon the volumes designated as base gas, colurnn (b), and system balancing gas, column (c),
and gas property recordablo in the plant accounts.
3. State in a botnote the basis of segregation of inventory between cunent and noncurrent portions. Also, state in a footnote the method used to report
storage (i.e., fxed asset method or ioventory method).
Line
No,
Description
(a)
(Account
117.1)
o)
(Account
117.2)
(c)
Noncunent
(Account
117.3)
(d)
(Account
1',t7.4)
(e)
Current
(Account
1 64.1 )
(D
LNG
(Account
164.2)
(s)
LNG
(Account
164.3)
(h)
Total
0
1 Balance al Beginnlng of 32,U:5,140,591 5,172,616
2 Gas DeJivoed to Storage 1,770,941 1.710.941
2 Ga WitMrawn ftom 1,159,94'1,159,9{2
1 Cher Debits ad Credils ( 32,02q ( 32,020
5 Balare d End of Yea 5,751,s9(5,75r,590
o Dh 3,961,54:3,901,s13
a Amount Per Dth 1,15 1!'t.45t9
FERC FORM NO. 2 (REV 01-11)Page 2ZO
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
filRn originat
!A Resubmission
Date of Reoort(Mo, Da, Yi)
1U31nU7
Year/Period of Report
End of 2017/04
lnvestrnents (Account 123, 124, and 136)
1. Report below investmenls in Accounts 123, lnvesfinenb in Associaled Companies, '124, Otrer lnvestmenb, and 13r5, Temporary Cash Investments.
2. Provifu a subheadlng lor each account and list thereunder the inlormalion called for:
indudedinAccountl24,Oherlnvestments)statenumberofshares,chss,andseilesofstock Minorlnvestnenbmaybegroupedbydases. lnveslmenlsincludedinAccountl36,
Temporary Cash lnvestments, abo may be grouped by classes,
(b) lnvestrcnt AdvancssReport separately for each person or c,mpany tre amrnE of loans or lnvestmont advances that are propaly includable in Account 123. lnclude advances
subject to cunent repayment in Acount 145 and 1,16. Witr resped to each advance, show whetrer lhe adrance ls a nole or op€n acmunl
Line
No.
Desaiptlon of lnvestrnent
(a)(b)
Book Cost at Beginnlng ol Year
(ll book cost b dlfferent from
cost to respondent, give cost to
respondent in a footnole and
explain difference)
(c)
Purchases or
Additions
Dudng the Year
(d)
1 Temp Cash
2 SISP lnveslments '117,990 63,717
3
4
E
0
7
I
o
10
11
12
13
14
15
16
17
'18
19
20
21
22
23
24
25
26
27
28
29
30
31
JZ
33
34
35
36
37
38
39
40
FERC FORM NO.2 (REV01-1,t)Page 222
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Name of Respondent
lntermountain Gas Company
Thjs
(1)
(2)
Reoort ls:
fiAn originat
l--lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2017
YeariPeriod of Reporl
End of 20171Q4
lnvestments (Account 123, 124, and't 36) (continued)
3, Designate with an aslerisk in column (b) any securities, notes or accounts Uatwerc pledged, and ln a foohote state ho name of pledges and purpose of the pledge,
4, lf Commissbn approval was requircd lor any advance made or security acquired, designate such lacl ln a loohote and che Commision, date ol aulhorization, and case or dockot
number.
5. Repof in column (h) interest and divldend nvenues from invesEnenb including such revonues fiom securities dlsposed of during the year.
6. lnolumn(i) reportforeachinvestmentdispos€dofdudngtheyearthegainorlossrepresentedbythedifferencebetweencostoftheinveslm€nt(ortheotheramounlatwhbh
canied in tre books of account if dlfferent hom cosg and the selling prie frereof, not including any dividend or interest adJustnent irrludible in column (h).
Line
No.
Sales or ffier
Dispositions
Durlrp Year
(e)
Principal Amounl or
No. of Shares at
End ofYear
(0
Book Cost at End olYear
(ltbook mst is dlfferent from cost
to respondent give cost to
respondent in a foohote and
explain difference)
(s)
Revenues for
Year
(h)
Gain or Loss kom
lnvestment
Disposed of
(D
1
2 489 10't,218
3
4
5
6
7
8
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
JI
33
34
35
36
37
38
39
40
FERC FORM NO,2 (REV 01-rl)Page 223
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []en oristnat(2) llA Resubmission
Date of Report(Mo, Da, Yr)
1213112017
Year/Period of Report
Endol 20171Q4
Prepayments (Acct 165), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs ( cct182.2)
PREPAYMENTS (AGCOUNT 1 65)
1. Report below the particulars (details) on each prepayment.
Une
No.
Nalure of Payment
(a)
Bahrre at End
ofYear
(ln dollars)
(b)
I Prepald lnsurance 183,151
2 Prepaid Renb
a Prepaid Taxes
4 Prepaid Interest
5 Mbctllaneous Prepayments 15,772,642
b TOTAL 15,955,793
FERG FORM NO. 2 (REV 01-11)Page 230a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
llA Resubmission
Date of Report(Mo, Da, Yr)
12R112017
Year/Period of Report
Endot 2n11!!!
Other Regulatory Assets (Account 182.3)
1, Report belorv the details called for concerning oher regulatory assets which are created through tho ratemaking aclions of regulatory agencies (and not includable
in other accounts).
2 For regulatory assels being amorlized, show period of amortlzation in column (a),
3, Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes,
4. Reprt separately any 'Defened Regulatory Commission Expenses' that are also rep .orted on pages 35G351, Regulatory Commission Expenses.
5. Provide in a footnote, for each line item, the regulatory citation where authorization for tho regulatory asset has been granted (e.9. Commission Order, state
commission order, court decision).
Line
No.
Descdption and Purpose of
other Regulatory Assels
(a)
Bahnce at
Beginning
Cunent
QuarteriYear
(b)
Deb{ts
(c)
Writbn ofi During
Quarterffear
Account
Chaged
(d)
Writlen off
During Period
Amount Recovered
(e)
Wri[en ofi
During Period
Amount Deemed
Unrecoierable
(D
Balarrce at End of
Cunent
0uarterffear
G)
1 Defened Post Retr?ement 4,850,21S 2190,2s30 41rs,811 430,108
2 Defened Pension 312514 2s30 81,898 260,6 t6
J 0efened Regulatory Tax Asset 1 0,829,1s7 3,299,34{2540 1 1,348,644 e779,861
4 Defened Exlemal Legal 73,,l86 87,74i 1910,2630 '153,1 34 7,794
5 Deterred Extemal Reg Gonsultant 28.l,755 aaa oa(19't0.2630 219,894 295,840
6 Deferred Extemal Comp Programming 24,660 430t 19't0.2630 4306 24,660
7 Defened Extemal Cllnnte Studies 1,N 1910.2630 1,280
I
9
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 Total 16,060,25i 3,967,88!400,512 {5,70e,{55 3,799J79
FERC FORM NO.2 (REV 01-1{)Page 232
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn originat
(2) !A Resubmission
Date of Reoort(Mo, Da, Yi)
1U31t2017
Year/Period of Report
End of 2017lQ4
Mlscellaneous Deferred Deblts (Account 185)
1, Reprt below the details called for conceming miscellaneous defened debits.
2, For any deferred debit belng amortized, show period of amortizaUon in column (a),
3. Minor items (less than $250,000) may be grouped by classes,
Llne
No.
Description of Miscelhneorc
Delened Debits
(a)
Balance al
Beginning
of Year
(b)
Debib
(c)
Credlts
Acmunt
Charyed
(d)
Credits
Amount
(e)
Balance at
End of Year
(f)
1 lntercompany - CP Regulatory Asset 2,U4,241 325,644 2,669,885
2 Easements ( 5,443)1 1,659 0200 1,633 4,583
3 Regulatory Asset- ARO ss,322,313 4,265,457 2300 729,986 s8,857,704
4
5
o
7
8
9
10
11
12
'13
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
aa
33
34
35
36
37
38
39 Miscellaneous Work in Progress
40 Total ,,661,111 1,602,760 731,619 61,rU252
FERG FORM NO. 2 (REV 01-11)Page 233
Name of Respondent
lnlermountain Gas Company
This
(1)
(2)
Report ls:
fien ortginat
llA Resubmlssion
Date of Reoort
(Mo, Da, Yi)
12131t2017
Year/Perlod of Report
Endot 41f!9!
Accumulated Defurred lncome Taxes (Account 190)
't. Reportfieinformatloncalledforbelowconcemingtherespondent'saccountlngfordefenedincornetaxes.
2. At Olher (Specify), lnclude deferrals relaling to other income and deductions.
3. Provide in a footnote a sumrnary ol the type and amount of delerred jncome taxes reported in the beginningof-year and end-of-year balances for defened inmme
taxes thal lhe respondent estimates could be induded in the development ol jurMictionalecounse rates.
Line
No.
Account Subdivisbns
(a)
Balance at
BegtnnirE
ofYear
(b)
Ghanges DurirB
Yeu
Amounb Debited
to Account 410.1
G)
Changes Durlng
Year
Amounls Credited
to Account41 1,1
(d)
,|Account 1 90
2 Electric
3 Gas 1,469,654 8,405,775 7,840,961
4 Oher (Defne) (lootnote detaib)
5 Total (Total of llnes 2 thru 4)1,469,654 8,485,775 7,840,961
6 other (Specify) (foohote dehils)
7 TOTAL Account 190 (Total ot lines 5 thru 6)1,469,6s4 8,485,775 7,840,961
I Classiflcation of TOTAL
I Federal lncome Tax 1,46S,654 0,392,343 6,918,067
10 State lncorne Tax 93,432 922,894
11 Local lncome Tax
FERC FORM NO. 2 (REV 01-11)Page 2il
I lI
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report
Enn
ls:
Original
nA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period ol Reporl
Endof 2O17lQ4
Accumulated Deferred lncome Taxes (Account 190) (conlinued)
Line
No.
Changes During
Year
Amounls Deblted
to Account 410.2
(e)
Charges Dudng
Year
Amounb Crediled
to Account 41 1.2
(0
Adjustments
Debib
Account No.
(s)
Adjusfnenb
Debits
Amount
(h)
AdJustments
Credib
Account No.
(i)
AdJustrnents
Credib
Amount
(jl
Balance at
End ofYear
(k)
1
2
,l 1,689,284 112,963 2190 14,425,U7 2190 22,459,225 7,282,357
4
5 1,689,284 1 12,963 14,42s,387 n,459,225 7,282,351
6
7 1,689,284 112,963 14,425,387 n,459,n5 7,282,357
I
I ',l,689,284 80,827 13,s44,731 20,329,747 s,'t71,9J7
10 32,136 880,656 2,125,478 2j10,420
11
FERC FORM NO. 2 (REV 01-11)Page 235
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Name of Respondent
I ntermountain Gas Company (1)
{2)
An OrQlnal
A Resubmission 1213112017
YeariPeriod of Report
Endot plflp!
Capital Stock (Accounts 201 and204l
prefened slock
2. Entic in column (b)strould repcsentfie numberolshares auhorEed by lhe arlides of incorporalion ai amended to end of year,
3. GivedebiEconcemlngsharesofanychssandseriesofstod<aulhorizedtobebsuedbyaregulatorycommissionwhichhavenotyetbeenbsued.
LIne
No.
(a)
Numbei of Shares
Authorized by Charter
(b)
Par or StaM Value
per Share
(c)
Call Price at
End ofYear
(d)
1 Common stock s,000,000 '1.00
2
3
4
5
6
7
0
o
10
11
12
'13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
JO
37
38
39
40
FERC FORM NO. 2 (REV o1-11)Page 250
Chss and Serhs of Stock and
Name ol Stock ExdarBe
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Da,
1z31t2017
Year/Period of Report
End of !@[
Capital Stock (Accounts 201 and 2M)
4. The UenUfhatlon of eadr class of prefened stock should shor, the dividend rate aM whether the divHends are cumulative or nonqrmulatve.
5. State ln a footnote if any capital sto* that has been nominally issued is nominally oubtandirp at end of year.
purpose of pledge.
Line
No.
Outslanding per Bal. Sheet
(tolal amt outshndirE
'r{ithout reduclbn for amts
trld by responden$
Shares
(e)
Outstanding per Bal,
Sheet
Arpunt
(0
Held by
Respondent
As Reacquhed
Stodr (Acc1217)
Shares
G)
Held by
Respondent
As Reacquired
Stock (Accl 21 7)
Cost
(h)
Held by
Respondent
ln SinklrE and
Oher Funds
Shares
(i)
Held by
Respondent
tn Sinking and
0herFuMs
Arnount
(i)
1 1,513,060
2
J
4
5
6
I
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'10
11
12
13
14
15
,,6
17
18
19
20
21
22
24
25
26
27
28
29
30
31
,a
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (REV 01-11)Page 251
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
[-.lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131120',17
YeariPeriod of Reporl
End of 2017/Q4
Gapital Stock: Subscribed, Llablllty for Converslon, Premium on, and lnstallments Recieved on (Accts 202,203,205,206,207, and212l
1 . Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Accouni202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribod, show the subscription price and the
balanco due on each c{ass at the end ofyear.
3. Describe in a footnote the agreement and transactions under which a conversion liabllity existed under Account 203, Common
Stock Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Line
No.
Name ofAccount and
Description of ltem
(a)(b)
Number
of Shares
(c)
Amount
(d)
1 Account 207 - Premium on common stock 57,573,517
2
J
4
5
6
7
I
I
10
11
12
13
14
15
15
17
18
19
20
21
22
23
24
2s
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 0 57,573,517
FERC FORM NO.2 (REV o1-11)Page 252
Name of Respondent
lntermountain Gas Company (1)
(2)
An Origlnal
A Resubmission
(Mo, Da,
12i31t2017
Year/Period of Reporl
Endof @[
Other PaldJn Capltal (Accounts 208-2111
1 . Report below the balance at the end of the year and the information specified below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for lhe account, as well as a total of all accounts for reconciliation
with the balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting
such ctange.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation:
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits,
and batance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Pai&ln Capital (Account 211) - Classiff amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line
No.
Item
(a)
Amount
(b)
1 Gain on Reaquired Stock Beginning Balance 183,54'1
2
3
4
5
6
7
I
I
10
11.
12
13
14
15
16
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
37
38
39
40 Total 183,541
FERC FORM NO. 2 (REV 01-11)Page 253
Name of Respondent
lntermountain Gas Company
This
(1)
(2t
Reoort ls:
fiRn originat
[lA Resubmission
Date of Report
(Mo, Da, Yi)
1213112017
Year/Period of Report
Endof pt7!!!
DrscouNT oN CAPTTAL STOGK (ACCOUNT 213)
1. Reprthebalanceatendofyearofdiscountoncapltalstockfureachchssandsedesofcapitalstock Useasmanyroumasnecessarytoreportalldala.
during the year and speclfy the account chaqed.
Line
No.
Chss and Series of Sto*
(a)
Balance at
End of Year
(b)
1
2
3
4
5
6
I
I
I
10
11
12
'13
14
TOTAL
CAPTTAL STOCK EXPENSE IACCOUNT 214)
1. Reprt the balance at end of year of capital stod< expenses for each class and series of caprital stock. Use as many rows as neccssary to report all dab. Number tre rows in
sequenc'e starting from the last row number used lor Dbcount on Capital Stock above.
of capital stock expense and specify the accounl charged.
Line
No.
Chss and Series of Stoc*
(a)
Bahnce at
End ol Year
(b)
16 Common Stock 1,0n,741
17
18
l9
20
21
22
23
24
25
26
27
28
TOTAL 1,077 ,7 41
FERC FORM NO. 2 (REV 01-11)Page 254
i\
This page intentionally teft blank.
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Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
1A31nU7
Year/Period of Report
End of 2017/Q4
Long-Term Debt (Accounts 221, 222, 223, and 224)
1, ReportbyBalanceSheetAccountlhedelailsmncemlnghng{ermdebtindudedinAccount22l,Bonds,222,ReaqulrcdBonds,223,AdvancesfromtusodatedCompanies,and
224, Oher Long-Term Debt
2, For bonds assurned by he rcsponden[ lndude in column (a) fte name of the issuing company as well as a descriptbn ol fto bonds.
3. For Advances from Assodated Companies, reprt separately aduances on notes and advances on open accounb, Deslgnate demand notes as s!dr. lnclude in mlumn (a) names
of associated companles from which advanses lver€ recelved,
4. For recehrens' cer{ificales, shovv in column (a) the name ol tre court and date of courl order under whlch sudr cerliflcates were issued.
Line
No.
Chss and Sedes of ObligaUon and
Name of Stodr Exchange
(a)
Nomlnal Dale
of lssue
(b)
Date of
Maturity
{c)
Outsbnding
flobl amont
outstanding wilhout
reduclion for amls
h6ld by respondent)
(d)
1 Bonds 09/1 8/1 998 09/1 8/201 I 5,272,730
2 BoMs, Series B 10t30r2u3 10t30t2028 25,000,000
3 Bonds, Series A 1013012013 1013012025 25,000,000
4 Bonds, Private 1',t10912016 11t0912046 30,000,000
5 RevoJvlng Une of Gredit 0il25r2U7 ut24no20 40,000,000
b
7
I
9
10
11
12
13
14
15
16
1t
18
19
n
21
n
23
24
25
tb
27
28
29
30
31
J2
u
35
36
37
38
39
40 TOTAL 125,272,730
FERC FORM NO. 2 (REV 01-11)Page 256
This I
Name of Respondent
lntermountain Gas Company
This
(r)
(2)
Reoort ls:
fimor:ginalnA Resubmission
Date of Report(Mo, Da, Yr)
12131t2017
YearlPeriod of Report
End of 2017lQ4
Long-Term Debt (Accounts 221 , 222,223, and 2241
prlndpal advanced during year (b) interest added to principal amount and (c) principal repaid durirg year. Give Commisslon aullrorization numbers and dates.
6. lf the respndent has pledged any of its long-term debl sectrities, give partculars (details) in a footnote, including name
olthe pledgee and purpose ol the pledge.
7. lf he respondent has any long-term securifles lhat have been nominally bsusd and are nominally outslandlng at €nd of year, describe such securilies ln a lootnote.
difference between the total of c,olumn (I) and lhe btal Account 427, Interest on Long"Term Debt and Account 430 lnterest on Debt to Assoc'nted Companies.
9. Give details conceming any long-term debt authorized by a regulatory cornmbsbn but not pt issued.
Line
No.
lnterest for
Year
Rate
(n %)
(e)
lnterest tor
Year
Amount
0
HeH by
Respondent
Reaquired Bonds
(Awt222l
(s)
Held by
Respondent
Sinking and
Other Funds
0)
Redemption Pn'ce
Per $f00 at
End olYear
(i)
1 7.2N 685,051
2 4.330 't,082,500
J 4.080 1,020,000
4 4.000 1,200,000
5 3.156 fi{,414
6
7
I
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
23
30
31
32
33
34
35
36
37
38
39
40 4,572.825
FERC FORM NO.2 (REV0{-11)Page 257
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Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission 12tiln017
Year/Period of Report
End of 2017/Q4
Unamortlzed Debt Expense, Premium and Dlscount on Long-Term Debt (Accounls 181,225,2261
1. Report under separate subheadings for Unamorlized Debt Expense, Unannrtized Premium on Long-Term Debt and Unarrmrlized Dismunt on Long-Tern Debt detaih of expense,
premium or dlscount applicable to ead chss and serles of brg-lem deb[
2. Shor premium amounts by enclosing the l'lgures in parentheses,
3. ln column (b) shol the principal amount ot bonds or other long-term debt originally lssued.
4. ln column (c) shoru he expense, premium or discount with respect to the amount of bonds or other long{erm debt orlginally lssued.
Line
No.
Designation of
Long-Term Debt
{a)
PrincipaiAmount
of Debt lssued
(b)
Total Expense
Premium or
Discount
(c)
Amortization
Period
Date From
(d)
Anprtlzation
Perlod
Date To
(e)
1
2 Senior debentures 50,000,000 82,865 10/30/2013 10/30/202s
3 Senior Privale 30,000,000 136,410 1 1i09/2016 11rc92046
4 LorB"term rwotuirg credit 340,699 04n5rn17 04124n020
5
o
7
8
o
10
11
12
13
14
'15
16
17
't8
19
20
21
22
23
24
25
26
27
28
29
30
31
32
JJ
34
35
36
,1
38
39
40
FERC FORM NO.2 (REV 01-11)Page 258
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I FERC FORM NO. 2 (REV 01.r{)
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []An orisinat(2) !A Resubmission
Date of Reoort(Mo, Da, Yi)
't2t31t2017
Year/Period of Report
End ot 2O17lQ4
Unamortized Debt Erpense, Premlum and Discount on Long-Term Debt (Accounts 181,225,2261
5. Fumish in a fmhote d&ib regardlng $e featnent of unanrcrlized debt expensg premium or discount assodated wlh lssues redeemed durirg lhe year. Abo, give in a lmhote
the date of tre Commission's authorlzaUon of treatnent ofter ftan as speciled by $e Uniform System of Accounb,
6. ldentifyseparatelyundisposedamounbapplicabletoissueswhichwer€redeemedlnprioryears.
Debt-Credit
Line
No.
Balance at
Beginnlng
ofYear
(f)
Debits DurirB
Year
(s)
Credib During
Year
(h)
Balance at
End of Year
(,)
I
2 61,170 6,915 54,255
3 133,'t78 2,490 4,563 I 31,1 05
4 46,654 261,488 43,154 264,988
5
o
7
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10
11
12
13
14
1s
16
17
18
19
20
21
22
23
24
25
26
27
28
n
30
31
32
33
34
35
36
37
38
39
40
Page 259
Name of Respondent
lntermountain Gas Company (1)
(2)
Original
Resubmission 12131t2017
Year/Period of Report
End of' 2O17lQ4
Unamortlzed Loss and Galn on Reacquired Debt (Accounts 1A9,2gI)
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
transaclion, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. ln column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General lnstruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line
No.
Designation of
Long-Term Debt
(a)
Date
Reacquired
(b)
Principal
of Debt
Reacquired
(c)
Net Gain or
Loss
(d)
Balance at
Beginning
of Year
(e)
Balance at
End ofYear
(D
1 Flrst Mortgage bonds
2 SMes I 1 1/16/1989 1,273 s29
3 Series J 1 1/16/1 989 4,164 1,692
4 Sedes K 1 1/1 6/1 989 2,280 888
5 Series L 1 1/16/1989 19,035 7,995
6 Series M 1 1 /1 6/1 989 71,s53 29,817
7 Senior Debentures 1 12009 o9l27l't993 15,1 13 6,317
8 Sen'or Debenluros'l 0f201 3 09i '18/1998 10,390 4,34t
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10
11
12
13
14
15
ID
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
37
38
39
40
FERC FORM NO. 2 (REV 01-11)Page 260
36
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fien orisinat
flA Resubmisslon
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Reporl
End of 2017iQ4
Reconclllation of Reported NEt lncome with Taxable Income for Fedor Income Taxes
1. Report the reconciliation of reported net income for the year with taxable income used in cornputing Federal lncome Tax accruals
and show computation of such tax accruals. lnclude in tho 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 flles consolidated Federal tax return, reconcile reported net income with taxable net income
as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State
names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax
among the group members.
Line
No.
Details
(a)
Amount
(b)
I Nat lncome for the Year (Page 116)12,351,367
2 Reconciling ltems for the Year
3
4 Taxable lncome Not Reported on Books
5 Advances in Ald of Construction ( 861,919)
6 Conkibutions [n Aid of Construction 2,878,480
7 Other 363,818
8 TOTAL 2,380,379
9 Deductions Recorded on Books Not Deducted for Return
10 Federal lncome Taxes 10,021,787
11 State [ncome Taxes ( 572,700)
12 Other 437,719
13 TOTAL 9,886,806
14 lncome Recorded on Books Not lncluded in Retum
15 Medicare Part D SubsirJy ( 4,174)
16 AFUDC Debt ( 137,760)
17
18 TOTAL ( 141,9U)
19 Deductions on Return Not Charged Against Book lncome
20 Repairs Deduction ( 1,319,069)
21 Loss on Asset Sales ( 451,963)
22 Bad Debt Chargeoffs, Net Provision 6,631
23 Purchased Gas Adjustments ( 1,105,129)
24 Net Operating Loss (Carry Forward)( 142,300)
25 Prepaid Expense 52,587
26 TOTAL ( 2,959,243)
27 Federal Tax Net lncome 21,517,375
28 Show Computation of Tax:
29 Federal Taxes at Statutory Rate 7,531,081
30 Prior Year Provr'sion Adjustments 1,263,972
31 Total Tax 8,795,053
32
la
34
35
FERC FORM NO. 2 (REV 01.1{)Page 261
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Name of Respondent
lntermountaln Gas Company
This Repoil ls:(1) ffiRn originat(2) l-lA Resubmission
Date of Repod
(Mo, Da, Yr)
't2t31t2017
Year/Period of Report
Endot 2O17lQ4
Taxes Accrued, Prepald and Charged Durlng Year, DistribuUon of Taxes Charged (Show uU|lty dept where applicable and acct charged)
1 . Glve details ol the combined prepaH and accrued tax accounts and show Sre total taxes charged to operations and other accounts during the year. Do not include gasoline and
olher sab6 taxes which have been charged h he accounts to whk$ the bxed material was cirarged. lf the adual or eslimated arnounls of such taxes are toown, show fte arrrounb ln a
foohote and deslgnate wheher estimated or actual amounls.
2. lnclude on fis page, taxes paid during tre year and charged direcl to fnal accounts, (rrt daBed to prepaid or accred hxes). Enter the amounts in both mlumns (d) and (e). The
balancing of this
page is not affected by the indusion ofhese hxes.
3. lndude in column (d) taxes charged during the year, laxes daqed to operations and other accounts thmugh (a) accruals oedited to taxes accrued, (b) amounts credited h the
p,ortion of gepali taxes charged to onent year, and (c) taxes pald and charged dlrcct to operations or acconnb oher fran accrued and prepaid tax acmunts.
4. L'6t the aggregate of eact kind of tax in such manner lhatthe totaltax for eadr State and subdivision can readily be ascertained.
Line
No.
Kind of Tax
(See lnsfuction 5)
(a)
Balance at
Beg. of Year
Taxes Accrued
(b)
Eahnce at
Beg. ofYear
Prepaid Taxes
(c)
1 Unemployment - Federal (3s)
2 Unemployment - State 1,396
3 FICA 189,988
4 City Frandtises 3,040,581
A Property 1,524,066
0 Sales - 6%t7g
7 Use - 6%28,437
8 lncome - Federal ( 328,7121
I lncome - State 820,954
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2s
26
27
2g
29
30
31
32
33
34
?E
JO
37
38
10
TOTAL 5,2n,449
FERC FORM NO. 2 (REV o1-11)Page 262a
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Name of Respondent
lntermountain Gas Company (1)
(2)
Original
Date
(Mo,
A Resubmission 12131t2017
Year/Period of Report
Endof 2017tQ4
Taxes Accrued, Prepald and Charged Durlng Year, Dlstribution of Taxes Charged (Show utility dept whero apptlcable and acct charged)
(continued)
5. If any tax (exdude Federal and State income taxes) covens more lhan one year, show the required informalion separalely for each tax year, identiflng the year ln column (a).
6. Enter all adjustmenb ol the accrued and prepaid tax accounb in column (f) and exphin eadr adjushent ln a footnoto. Designate debit adlustnents by parentheses.
7, Do not indude m thb page entdes with respect to defened hcome taxes or taxes colleded lhrough payroll deducfions or ofterube pendirg transmlttal of such taxes to he hxlng
auhority.
8, Shor h columns (i) lhru (p) tuw lhe hxes aeounts were dbtributed. Shour bott the uUlily deparfrnent and numb€r of account charged. For laxes drarged to utlity plant, stror the
number of the appropriate balance sheet plant account or subaccount.
9, Eor any tax apportioned to more than one utility deparinent or accounl, state in a footnote fte basis (necesslty) of apportlonlng such tar
10, ltems under $250,000 may be grorrped.
11, Report in column (q) lhe appllcable effeclive stato incom€ tax rale,
Line
No.
Taxes Charged
During Year
(d)
Taxes Pah
Durlng Year
(e)
AdjusUnents
0
Balance at
End of Year
Taxes Accrued
(Acrount 236)
(s)
Balance at
End otYear
Prepald Taxes
(lncluded ln Acct 165)
0)
1 't1,066 10,916 111
2 37,546 37,585 1,357
J 1,487,016 1,438,328 238,676
4 6,/60,691 6,429,724 3,371,548
5 3,019,060 3,019,637 1,523,4{'9
6 882 1,660
7 263,865 272,245 20,057
8 8,795,053 6,521,44s 1,944,096
o 't,655,842 ' 1,s72,739 904,057
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
to
27
28
29
30
3'1
32
33
34
35
36
37
38
39
TOTAL 22,431,021 19,3M,279 8,004,191
FERC FORM NO. 2 (REV 0{-11}Page 263a
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
IRn original
IA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Repoi
End of 2017/Q4
Taxss Accrued, Prepald and Charged During Year, DistribuUon of Taxes Charged (Show utlllty dept where appllcable and acct charged)
1. GivedelailsofthecombhedprepaidandaccruedtaxacmunlsandshowfietotalbxasfiargedtooperatonsandolheraccountsdurirBtreyear. Donotincludegasollneand
footnote and des[nate wheher eslimated 0r aclual amounb.
2. Includeonlhbpage,hxespailduringUryearandchargeddirecthfinal accounb,(nolchargedtoprepaidoracsuedtaxes).Enterheamountsinbottcolumns(d) and(e), The
balarcing of thb
page is not affected by lha lnclusion of these taxes,
3. lndude in column (d) taxes charged dudng fie year, tsxes charged h operalions and otrer accounts through (a) acouab oedlted b tares accnied, (b) amounE credihd to the
porton of prepald taxes drarged to onent year, and (c) bxes paid and charged dhact b operations or accounb oher than acuued and prepaid hx accounls.
4. Lht he aggregate ol eact kind of hx in sudr mannerfiat fie bhl hx for eacl Slate and subdivlslon can readily be ascerlained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where appllcable and account charged.)
Line
No.
Electic
(Account 408.1,
409.1)
(0
Gas
(Account 408.1,
40s.1)
(i)
Other UtiiU Dept
(Account 408.1,
409,1)
(k)
Other Income and
Deductions
(Account 400.2,
409.2)
CI
1 11,066
2 37,546
3 't,759,100
4 6,760,498
5 3,01 9,s54
o
7
I 5,843,974 2,95 1,079
I 982,038 673,804
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
n
30
3l
32
33
34
2t
36
37
38
39
TOTAL 18,413,776 3,624,883
FERC FORM NO. 2 (REV 01.11)Page 2A2b
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Name of Respondent
lntermountain Gas Company
ThiS
(1)
(2)
Reoort Is:
fiRn originat
llA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112017
Year/Period of Report
End ot 2O17lQ!
Taxes Accrued, Prepald and Charged During Year, Distrlbutlon of Taxes Charged (Show utlllty dept where appllcable and acet charged)
, (contlnued)
6. Enter all adiustmenls of the accrued and prepaid lax accounb in column (l) and oghin each adjustnent ln a botnob. Designate debit adJustnenb by pamntheses,
au$ority.
8. Show in columns (i) thr (p) how the laxes accounts were distihted. Show boh the utllity department and numb€r of account charged. For hres charged to udlity plant, slrw he
number of the appmpriate balance sheet plant account or subaccounl -
9, For any tax appoilioned to mom lhan one utlif deparlment or accounl shte in a footnote fte basis (necessity) ol appulioniq sufi tax.
10. ltems under $250,000 may be graped.
11, Report in column (q) Sre applicabh effectlve shte lncome tax rate,
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Extraordinary ltenn
(Account 409.3)
(m)
Olher Wlity Opn.
Income
(Account 408.1,
40e.1)
(n)
Adjuslment to Ret.
EamlrBs
(Account 439)
(o)
Other
h)
Staldlocal
lncorne Tax
Rate
G)
I
2
3 | 272,4$4)
4 193
5 ( 4e3)
6 882
7 263,865
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11
12
13
14
15
16
17
18
19
2A
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL | 7,6371
FERC FORM NO. 2 (REV 01-11)Page 263b
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Name of Respondent
lntermountain Gas Company
This
(1)
(2\
Reoort ls:
$An originat
IA Resubmission
Date ol Report
(Mo, Da, Yr)
12t31t2017
Year/Period of Reporl
End of 2017lQ4
Miscellaneous Current and Accrued Llabllltles (Account 242)
1. Describe and report the amount of other current and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under appropriate title.
Line
No.
Item
(a)
Balance at
End ofYear
(b)
1 Accrued Wages 217,298
2 Accrued lncentive Comp 't,829,1 88
3 Accrued Ben.ofits 896,904
4 Accrued Vacation 1,416,862
5 Pipeline lmbalance 477,735
b Miscellaneous Liability 104,426
7
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
?,,
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 4,942,413
FERC FORM NO. 2 (REV 01-11)Page 268
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lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
eB\n017
Year/Period of Reporl
End ot 20'lf lQ4
Other Deferred Gredlts (Account 253)
1. Report below the details called for conceming other deferred fied'rts.
2, For any delened aedit being amortized, show the peilod of amortization,
3. Minor items (less than $250,000) may be grouped by classes,
Line
No.Description of Other
Defened Credits
(a)
Balance at
Beginning
ol Year
(b)
Debit
Contra
Account
(c)
Debit
Amount
(d)
Credits
(e)
Balance at
End ofYear
0
I Deferred Comp plan '1,143,62s 969,682
2 Deferred Other 58,156 15,765 42,391
J Deferred lntercompany 3r/,609 24,910 402,519
4 Officers SERP 6,809,328 100,448 6,909,i76
5 Postretirement 1,743,991 5n,214 1,214,777
6
7
I
9
10
11
12
1e
14
t5
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 10,132,799 718,922 125,358 9,539,145
FERC FORM NO. 2 (REV 01-rl)Page 269
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
nA Resubmisslon
Date of ReDort(Mo, Da, Yi)
nB1no17
Year/Period of Report
End of 2O17lQ4
Accumulated Deferred lncome Taxes-Other Property (Account 282)
1. Report the information called for below conceming the respndents accounling for defened income taxes relating to propefi not subjecl to acceleraled amortization.
2. At Other (Speclfy), include defernls rehting to other income aM deduclions.
Line
No.Acelunt SubdiYisions
(a)
Balance at
Beginnirp
ofYear
(b)
Amounls
Debited to
Account 410,'l
(c)
Amounb
Credited to
Account411.1
(d)
1 Account 282
2 Eledrk
3 Gas 62,954,081 1,399,012 1,457,220
4 Other (Deflne) (lootnote details)
5 Total (Enter Total of llnes 2 thru 4)62,95'1,081 1,399,012 1,4s7,220
6 Other (Speciry) (footnoto details)
7 TOTAL Account 282 (Enter Total ol lines 5 thr 62,954,081 1,399,012 1,457,220
I Classification of T0TAL
0 Federal InmmeTax 53,892,976 1,399,012 1,4s7,220
10 State lncome fax 9,061,105
11 Local lnmme Tax
FERC FORM NO. 2 (REV 01.11)Page 274
Name
lntermountain Gas Company
This
(1)
(2)
Original (Mo, Da,
Resubmission 1431D017
Year/Period of Report
End of 20171Q4
Accumulated Deferred lncome Taxes-Other 2821
3. Provide in a footnole a summary of the lype and amount of defened income bxes reporled in tre beglnningotyear and endof-year balances for deferred lncorne tarcs that he
respndent estimates could be lnduded ln he development of jurisdictional reouse rates.
Line
No.
CharBes durirg
Year
Amounb DeHted
to Account 410.2
(e)
Changes durlrB
Year
Amounts Gredited
h Account4l 1.2
(D
Adjustnenb
Debits
AccL No.
(s)
Adjustments
Debib
Amount
(h)
Adjustrnenh
Crodib
Account No.
0)
AdJustmenb
Credits
Arnount
0)
Balance at
End olYear
(k)
,l
2
J '1823, 2s40 15,930,947 1823,2540 45,456,703 33,370,057
4
c 15,930,947 45,456,763 33,370,057
6
7 15,930,947 45,456,763 33,370,0s7
I
o 6,636,163 36,166,27 'l 24,004,660
10 9,2%,7U 8,990,492 9,365,397
11
FERC FORM NO.2 (REV 01-11)Page 275
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Name of Respondent
lntermountain Gas Company
This Report ls:(1) ffinn Orisinal(2) [A Resubmisslon
Date of Reporl(Mo, Da, Yr)
1Avn017
Year/Period of Report
End ot 2A17lQ4
Accumulated Defened lncome Taxes0ther (Account 283)
L Report the information called for belor conceming fie respondents accounling for deferred lncome hxes relaling to amounb recorded in Acount 283.
2. At Olher (Sped[,), irrlude defenals relatirg lo other income and deducllons.
Line
No,
Account Subdlvlsions
(a)
Balance at
EeginnlrB
ofYear
(b)
Changes During Year
Amounls
Debited h
Account 410.1
G)
Changes During Year
Arrtounts
Credited to
Account 4'l 1.1
(d)
{Account 2&l
2 Eledrb
3 Gas ( 7,799,031)8,004,E38 10,107,994
4 Other (Deline) (footrote dehils)
5 Total (Tohl ol'llres 2 firu 4)( 7,i9e,031)8,004,838 10,107,994
6 Other (Speoify) (foohote details)
I TOTAL Account 283 (Total of lines 5 lhru ( 7,799,031)8,004,838 10,107,994
8 C lassil-rcathn of TOTAL
FederaUnome Tax ( 6,114,721)7,917,558 10,020,714
10 State lncome Tax ( 1,684,310)87,280 07,2N
11 Local lncome Tax
FERC FORM NO.2 (REV0r-11)Page 276
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Name of Respondent
lntermountain Gas Company (r)
(2)
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
Plslnol7
Year/Period of Repo(
End of 2017/Q4
Accumulated Deferred lncome Taxes-Other {Accourtt 283) (continued)
3. Pro/deinafootnoteasummaryofthetypeandamountoldehnsdlncomehxesreportedinthebeginningof-yearandend-of-yearbalancesfordsfenedincometaxesthathe
respondent estmates could be induded in the development olJudsdictlonal recourss ratee.
Line
No.
Changes dutug
Year
Amounls 0ebiled
to Accnunt410,2
(e)
Changes during
Year
Amounb Credited
to Acmunt 41 '1.2
(0
Adjustments
Debits
li* lto.
(s)
AdJustments
Debits
Amount
(h)
AdJustments
Credits
Account No.
(i)
Adjustmenb
Crsdits
Amount
0
Bahnce at
End ofYear
(k)
1
2
3 1823,2540 17,452,857 1823,2540 7,027,942 s22,728
4
5 17,452,8s7 7,027,942 522,728
o
7 17,452,851 7,027p42 522,728
8
I 17,289,089 4,554,015 4,517,197
10 163,768 2,473,927 ( 3,9e4,469)
11
FERC FORM NO. 2 (REV 01.11)Page 277
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Name ot Respondent
lntermountain Gas Company (1)
12)
Original
A Resubmission
uale oI Keoon(Mo, Da, Yi)
1U3112017
Yearl,enoo or Kepon
End of 2017lQ4
Other Regulatory Llablllties (Account 254)
1, Reput below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulalory agencies (and not
includable in other amrunts).
2. For regulalory liabilitjes being amorlized, show period of amortizalion in column (a).
3. Minor items (5% of ihe Balance at End of Year for Account 254 or amounts less lhan $250,000, whictever is less) may be grouped by classes.
4. Provlde in a footnote, for each line item, the regulatory citation where ho respondent was directed to refund the regulatory liability (e.9. Commission Order, slate
commission uder, court decision).
Line
No.Descriptlon and Purpose of
Other Regulatory Llabilites
(a)
Balance at
Beginnlng of
Cunent
Quarter/Year
(b)
Wriftan off during
Quarter/Period
Account
Credited
(c)
Witten off
During Perlod
Amount
Retunded
(d)
Writen off
During Period
Amarnt Deemed
NonSefundable
(e)
Credits
0
Balance at
Endof Cunent
Quarterffear
G)
,l Defened Tax Reg Liability 2075,771 8,009,88i 6,438,24 504,1 14
2 Defened Plant Tax Ros Liabilitv 't823 10.01 3,59(n,594,247 1s,s80,057
3 Deferred Energy Efft ciency 328,453 326,453
4
5
6
7
8
I
10
11
12
13
14
f5
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 2,075,172 18,023,171 0 36r58,929 20,111,224
FERC FORM NO.2 (REV01.11)Page 278
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Name of Rospondent
lntermountaln Gas Company
lnrs
(1)
(2)
Reoort ls:
ffien ortginal
llA Resubmission
Date of Report(Mo, Da, Yr)
12t31t2017
Year/Period of Report
End of 20'17lQ4
Gas OperaUng Rovenues
1 , Reporl below nafural gc operaling reven ues for each prescribed account tohl. The amounts must be conslstent wilh the detailed dab on succeedlng pages.
2. Revenues in columm (b) and (c) indude hansifon cosB from upstream plpelhes.
3. Ofier Revenues in mlumns (f) and (g) indude reservaton dlarges received by lhe pipeline plus usage chaqes, less revenues refleded in columns (b) lhrough (e). lndude in
columns (f) and (g) reveniles for Actounb 480.495.
Line
No.
Tith of Account
(a)
Rewnues for
Transition
Cosb and
Takeor-Pay
Amount tor
CunentYear
(b)
Revenues for
Transibn
Cosb and
Take-or-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Amount for
Cunent Year
(d)
Revenues for
GRI and ACA
Amount tor
Previous Year
(e)
1 480 Resldential Sales
2 481 Comrnerclal and lndusfiai Sales
3 482 Other Sales to Public Authorities
4 483 Sales brResale
5 484 lnterdepartmenhl Sales
6 485 lntacompany Transfers
7 487 Fodeited Discounb
I 488 Mbcellaneous SeMce Revenues
o tl{l9.1 Revenues hom Tnansportation of Gas of Othem
Throrgh Gathering Facilities
10 489.2 Revenues from Transportation of Gas of Olhers
Through Transmission Facilities
11 489.3 Revenues lrom Transportation oI Gas of Others
Through Distibution Facllltles
12 489.4 Revenues fiom Storing Gas ofOthers
13 490 SalesofProd. Ext. from Natural Gas
14 491 Revenuesfrom NaturalGas Proc. byOthers
15 492 lncldenhl Gasoline and Oil Sales
16 493 Rent from Gas Property
17 494 lnterdeparlmental Renb
18 495 OtherGasRevenues
19 Subtotal:
N 496 (Less) Provbion for Rate Refunds
21 TOTAL:
FERC FORM NO.2 (REV 01-t1)Page 300
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Name of Respondent
lntermountain Gas Company
ThiS
(1)
(2)
I leDort ls:
!An original
]A Resubmission
Date of Reoort
(Mo, Da, Yi)
't213112017
Year/Period of Report
End of 2017lQ4
Gas Operatlng Revenues
4. lf increases or decreases fiom previous year are not derived lrorn prevlously reported flgures, explaln any inconsistenchs in a footnote.
5. On Page '108, include lnformation on major charBes during lhe year, new seMce, and lmportant rate lncreases or decreases,
6. Report the revenue from hansportalion services that aro bundled with storage serulces as tlansportalio[ service revenue.
Line
No,
Other
Revenu6s
Amountfor
Curent Year
(f)
0ther
Revenues
Amount for
Prev'rous Year
G)
Tolal
0perating
Revenues
Amount for
Cunent Year
(h)
Total
0peratlng
Revenueg
Amount for
Previous Year
(D
Dekatherm ot
Natural Gas
Amount lor
CunentYear
0)
Dekatherm ot
NaturalGm
Amount for
Prevlous Year
(k)
I 173,105,159 159,865,338 24,561,030 21,343,680
2 82,1 90,3s9 n,675,747 13,339,608 11,720,132
a
4
I
6
7 6,830,064 5,1 ,l0,634
8 2,739,825 2,962,089
9
10
1'l
10,106,812 9,739,3s0 35,617/76 34,527,437
12
'13
14
15
16
17
18
19 274,572,219 256,3s3,158
20
21 274,972,219 256,353,1 58
FERC FORM NO.2 (REV 01-111 Page 301
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn Originat(2) !A Resubmission
Date of Report(Mo, Da, Yr)
1431/2017
Year/Period of Report
End of 2017lQ4
Gas Opention and Malntenance Expensos
Line
No.
Account
(a)
Amount for
Cunent 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 75'l Production Maps and Records 0 0
I 752 Gas Well Expenses 0 0
'10 753 Field Lines Expanses 0 0
11 754 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
'13 756 Field Measuring and Regulating Station Expenses 0 0
14 757 Purification Expenses 0 0
15 758 Gas Well Royalties 0 0
,,6 759 Other Expenses 0 0
17 750 Rents 0 0
18 TOTAL Operation (Total of lines 7 thru 17)0 0
19 Maintenance
20 761 Maintenance Supervision and Engineering 0 0
21 762 Maintenance of Structures and lmprovements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Field Lines 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Field Measurlng and Regulating Station Equipment 0 0
26 767 Maintenance of Purification Equipment 0 0
27 768 Maintenance of Drilling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Maintenance (Iotal 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 (REV 01-11)Page 317
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Name of Respondenl
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiRn ortginat
l-lA Resubmission
Date of Report
(Mo, Da, Yr)
1231t2017
Year/Period of Report
End of 2017{Q4
Gas Operatlon and Malntenance Expenses(continued)
Une
No.
Accounl
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
31 82. Products Extractlon
32 Operation
aa 770 Operation Suporvision and Engineering 0 0
u 771 Operatlon Labor 0 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Power 0 0
38 7/5 Materials 0 0
39 776 Operatlon Supplles and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extracted 0 0
42 779 Marketing Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation in Products lnventory 0 0
45 (Less) 782 Extracted Producls Used by lhe Utili$-Gredit 0 0
46 783 Rents 0 0
47 TOTAL Operation (Total of lines 33 thru 46)0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 o
50 785 Maintenance of Structures and lmprovements 0 0
51 786 Maintenance of Extraction and Refining Equipment 0 0
52 787 Maintenance of Pipe Llnes 0 0
53 788 Maintenance of Extracted Products Storage Equipment 0
54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 Maintenance of Other Equipment 0 0
57 TOTAL 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 (REV 0{-11)Page 318
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn Originat(2) !A Resubmission
Date of Reoort
(Mo, Da, Yi)
1?,3l'12017
YeariPeriod of Report
Endof 2o1lp!
Gas Operation and Malntenance Expenses(confi nued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
funount 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 (Iotal of lines 61 thru 04)0 0
66 D. Other Gas Supply Expenses
67 Operation
68 800 NEtural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases, lntracompany Transfers 0 0
70 80'l Natural Gas Field Line Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet PurchasBs 0 0
72 803 Natural Gas Transmisslon Line Purchases 0 0
73 8M Natural Gas City Gate Purchases 175,1 83,761 159,522,879
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less) 805.1 Purchases Gas CostAdjustments 8,021,868 ( 7,169,127)
77 TOTAL Purchased Gas (fotal of lines 68 thru 76)'l 67,I 61 ,893 166,692,006
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.1 Well Expens+.Purchased Gas 0 0
81 807.2 Ope/ation of Purchased Gas Measuring Stations 0 0
82 807,3 Maintenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas Calculatlone 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
FERC FORT'T NO.2 (REVO1.T.l)Page 319
I
Name of Respondent
lntermountaln Gas Company
This Reoort ls:(1) fiRn originat(2) [A Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2017Q4
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
86 808.1 Gas Withdrawn from Storage-Debit 414,949 520,096
87 (Less) 808.2 Gas Delivered to Storage-Credit 476,013 2,817,483
88 809.1 Withdrawals of Liquefied Natural Gas for Processlng-Debit 0 0
89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0
90 Gas used in Utility Operation-Credit
91 8'10 Gas Used for Complessor Station Fuel-Credit 0 0
92 811 Gas Used for Products Extraction-Credit 0 0
93 812 Gas Used for Other Utility Operations-Credlt 0 0
94 TOTAL Gas Used ln Utility Operalions-Credit (Total of lines 91 thru 93)0 0
95 813 Other Gas Supply Expenses 218,663 133,787
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,%,95)'167,316,692 164,526,406
97 TOTAL Produclion Expenses (Iotal oflines 3, 30,58,65, and 96)167,318,692 164,528,406
98 2. NATURAL C,,AS STORAGE, TERMINALING AND PROCESSING EXPENSES
oo A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering 0 0
102 815 Maps and Records 0 0
103 816 Walls Expenses 0 0
104 817 Lines Expense 0 0
105 818 Gompressor Station Expenses 0 0
106 819 Compressor Station Fuel and Power 0 0
107 820 Measuring and Regulating Station Expenses 0 0
108 821 Purification Expenses 0 0
109 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
111 824 Other Expenses 0 0
112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
114 TOIAL Operation (Total of lines of 101 thru 1 '13)0 0
FERC FORM NO.2 (REV 01-11)Page 320
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report
EInn
ls:
Original
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1?/31t2017
Year/Period of Repo(
End of 2017/Q4
Gas Operation and Malntenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
't15 Maintenance
116 830 Maintenance Supervision and Engineering 0 0
117 831 Maintenance of Structures and lmprovements 0 0
118 832 Maintenance of Reservoirs and Wells 0 0
1r9 833 Maintenance of Lines 0 0
120 834 Maintenance of Compressor Statlon Equipment 0 0
121 835 Maintenance of Measuring and Regulating Station Equipment 0 0
122 836 Maintenance of Purffication Equipment 0 0
123 837 Maintenance of Other Equipment 0 o
124 TOTAL Maintenance (fotal of lines 1 16 thru 'l 23)0 0
125 TOTAL Underground Storage Expenses (Iotal of lines '114 and 124)0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering 5,M3 ( 2,607)
129 Ml Operation Labor and Expenses 524,785 520,985
130 842 Rents 0 0
't31 842.1 Fuel 1 I 4,833 102,047
132 842.2Power 113,180 91,425
133 842,3 Gas Losses 0 0
't34 TOTAL Operation (Total of lines 128 thru 133)758,441 711,854
135 Maintenance
136 843. 1 Maintenance Supervision and Engineering 0 522
137 843.2 Maintenance of Structures 41 ,474 23,614
138 843.3 Maintenance of Gas Holders 7,816 4,337
139 843.4 Malntenance of Purilication Equipment 2,S94 6,037
140 843.5 Maintenance of Llquefaction Equipment 1 10,443 121,360
141 843.6 Maintenance of Vaporizing Equipment 163,793 92,411
142 843.7 Maintenance of Compressor Equipment 123,641 -78,567
143 843.8 Maintenance of Measuring and Regulating Equipment 0 0
144 843.9 Maintenance of Other Equipment 93,269 115,747
145 TOTAL Maintenance (Total of lines 136 thru 144)543,430 442,595
't45 TOTAL Other Storage Expenses (Iotal of lines 134 and 145)1341,871 1j54,449
FERC FORM NO. 2 (REV 01-1U Page 321
Name of Respondent
lntermountain Gas Gompany (1)
(2)
An Origlnal
A Resubrnisslon
Date of Reoort(Mo, Da, Yi)
12t3112017
Year/Period of Report
End of 41ZQ!
Gas Operation and Malntenance Expenses(condnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
147 C. Liquefied Nafural 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 Processlng Labor and Expenses 0 0
'152 844.4 L(uefaction Transportation Labor and Expenses 0 0
153 8214.5 Measuring and Regulating Labor and Expenses 0 0
154 844.6 Compressor Station Labor and Expenses 0 0
155 844.7 Communication System Expenses 0 0
156 844,8 System Control and Load Dispatching 0 0
157 845.1 Fuel 0 0
158 845.2 Power 0 0
159 M5.3 Rents 0 0
160 845.4 Demurrage Charges 0 0
16'l (less) 845.5 Wharfage Receipts-Credit 0
't62 845.6 Processing Liquefied or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0
164 846.2 Other Expenses 0 0
165 TOTAL Operation (Total of lines149 thru 164)0 0
166 Maintenance
167 847. 1 Maintenance Supervlslon 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 Comptessor Station Equipment 0 0
173 847.7 Maintenancs of Communication Equipment 0 0
174 847.8 Maintenance of Other Equlpment 0 0
175 TOTAL Maintenance (fotal of lines 167 thru 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of llnes 165 and 't75)0 0
177 TOTAL Natural Gas Storag€ (Total of lines 125, 146, and 176)1 ,301,871 1,154,449
FERC FORM NO. 2 (REV 01-,tl)Page 322
0
Name of Respondent
lntermountain Gas Company (1)
(2)
Orlginal
Resubmission
Year/Period of Report
End oi 2017/Q4
Gas Operatlon and Maintenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Englneering 0 0
181 851 System Control and Load Dispatching 0 0
182 852 Communication System Expenses 43,787 42,440
183 853 Compressor Station. Labor and Expenses 12,351 3,217
194 854 Gas for Compressor Station Fuel 0
18s 855 Other Fuel and Power for Compressor Stations 0 0
186 856 Mains Expenses 6,536 94,509
187 857 Measuring and Regulating Statlon Expenses 0 0
188 858 Transmission and Compression of Gas by Others 0 0
189 859 Other Expenses 0 0
'190 860 Rents 0 0
191 TOTAL Operatlon (Total of lines 180 lhu|90)62,674 1 40,1 66
192 Maintenance
193 861 Maintenance Supewision and Engineering 0 0
194 862 Maintenance of Structures and lmprovements 0 U
'l9s 863 Maintenance of Mains 107,357 93,210
196 864 Maintenance of Compressor Station Equipment 0 0
197 865 Maintenance of Measuring and Regulating Stalion Equipment 0 0
198 866 Malntenance of Communication Equipment 196,023 208,'t55
199 E67 Maintenance of Other Equipment 0 0
200 TOIAL Malntenance (Total of llnes 193 thru 199)303,380 301,36s
201 TOTAL Transmisslon Expenses (Total of lines 191 and 200)366,054 441,531
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 3,066,357 2,790,465
205 871 Distribution Load Dispatching I 69,1 06 0
206 872 Compressor Station Labor and Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
FERG FORM NO. 2 (REV 01-11)Page 323
Date of Report(Mo, Da, Yr)
12t31t20',17
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T FERG FORM NO.2 (REV01-11)
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
Resubmission
Date of Reoort(Mo, Da, Yi)
1431D017
Year/Period of Report
Endof ?91fJQ4
Gas Operatlon and Malntenance Expenses(conUnued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
208 874 Mains and Servlces Expenses 3,21 0,916 2,720,962
209 875 Measuring and Regulating Station Expenses-General 160,188 116,228
210 876 Measuring and Regulatlng Station Expenses-lndustrial 31,387 0
211 877 Measuring and Regulating Station Expenses-City Gas Check Statlon 0 0
212 878 Meter and House Regulator Exponses ( 51,673)( 179,66s)
213 879 Customer lnstallations Expenses 6,230,802 7,096,925
214 880 Other Expenses 2,235,108 2,400,870
215 881 Rents 224,796 231,428
216 TOTAL Operation (fotal of lines 204 thru 215)15,277,067 '15,'177,215
217 Maintenance
218 885 Maintenance Supervision and Engineering 212,718 208,338
2'.19 886 Malntenance of Shuctures and lmprovements 0 0
220 887 Maintenance of Mains 1 ,1 94,398 1,028,569
221 898 Malntenance of Compressor Station Equipment 0 0
222 889 Maintenance of Measuring and Regulating Station Equipment-General 233,551 187,596
223 890 Malntenance of Meas. and Reg. Station Equipment-lndustrial 389,472 522,815
224 891 Maintenance of Meas. and Reg. Station EquipCity Gate Check Station 0 0
225 892 Maintenance of Services'1,301,522 1,108294
226 893 Maintenance of Meters and House Regulators 773,263 704,058
227 894 Maintenance of Other Equipment 0 0
228 TOTAL Maintenance (Total of lines 218 lhru 2271 4,104,924 3,759,670
229 TOTAL Distribution Expenses Clotal of lines 216 and 228)19,381,991 't8,936,885
230 5. CUSTOMER ACCOUNTS EXPENSES
23',1 Operation
232 901 Supervision 169,312 114,175
233 902 Meter Readlng Expenses 777,04 707,259
234 903 Customer Records and Collection Expenses 7,756,766 7,822,874
Page 324
I
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lntsrmountain Gas Company (1)
(2)
An Original
A Resubmisslon
Date of Report(Mo, Da, vr;
12131t2017
Year/Period of Report
Endol 2O17lQ4
Gas Operatlon and Maintenance Expenses(contlnued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
235 904 Uncollectible Accounts 1,251,29ti 1,270,679
236 905 Misc€llaneous Customer Accounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of llnes 232 thru 236)9,954,418 9,914,987
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervlston 0 0
241 908 CustomerAssistance Epenses 252,662 195,526
242 909 lnformational and lnstructional E)eenses 5,087 0
243 910 Miscellaneous Customer Service and lnformational Expenses 46,065 0
244 TOTAL Customer Service and lnformation Expenses ffoH of lines 240 thru 243)303,814 195,526
245 7. SALES EXPENSES
246 Operation
247 911 Supervision 0 0
248 912 Demonstrating and Selling Expenses 1,0s8,037 1,146,89e
249 913 Advertising Expenses 61,935 81,651
250 915 Miscellaneous Sales Expenses 0 0
251 TOTAL Sales Expenses (Total of lines 247 thru 250)1,119,972 1,228,550
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Admlnlstrative and General Salaries 6,926,071 6,605,509
255 921 Office Supplies and Expenses 3,787,950 3,424,s95
256 (Less) 922 Administrative Expenses Transferred-Credit 0 0
257 923 Outside Services Employed 1 ,016,480 990,454
258 924 Property lnsurance 144,743 147,815
259 925 lnjuries and Damagss 808,650 791,711
260 926 Employee Pensions and Benefits 215,115 536,444
261 927 Franchise Requirernenb 0 0
262 928 Regulatory Commission Expenses 580,750 549,963
263 (Less) 929 Dupllcate Charges-Gredit 0 0
2M 930. 1 General Advertising Expenses 175,605 197,289
265 930.2Miscellaneous General Expenses 31 6,1 04 409,998
266 93'l Rents 785,453 873,557
267 TOTAL Operation (Total of lines 254 thru 266)14,756,931 14,627,335
268 Meintenance
269 932 Maintenance of General Plant 0 0
270 TOTAL Admlnistrative and General Expenses (Total of lines 267 and 259)14,756,93'14,627,335
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270)214,503,743 211,027,669
FERC FORM NO.2 (REV0r-r1)Page 325
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Respondent
Intermountain Gas Company (1)
(2\
An Original
Resubmisslon
Year/Period of Report
Endot 20171Q4
Depreciation, Depletion and Amortization of Gas Plant (Accts 403,404.1,404.2,404.3,405) (Except Amortlzation of
Acqulsitlon AdJustments)
subaccount or functional chssilications other han those pr+prlnted in column (a). lndicate in a footnote the manner in which column (b) balarres are
Sectlon A. Summary of DepreclaUon, Depletlon, and Amortizatlon Charges
Line
No.Funct'ronal Clasilication
Depreciation
Expense
(Account 403)
Amortization
Expense lor
Ass€t
Retirement
Costs
(Accounl
403.1) (c)(a)(b)
Amortlzalion and
Depletion of
Producing Natural
Gas Land and Land
Rhhb
(Account 404.1)
(d)
Amortization of
Undepound Slorage
Land and Land
REhb
(Actount404,2)
(e)
I Intangib{e plant
2 Production phnt, manufactured gas
3 Productbn and gathering plant natural gas
Producls extraction planl
5 Underground gas storage plant
6 Oher storag€ dant 405,397
7 Base bad LNG terminaling and processing planl
I Tnansmbsion phnl 2,264,659
I Dbtribulion plaot 12,726,ffi3
10 General plant 2,523,fi7
11 Common plantgas
12 TOTAL 17,920,226
FERC FORM NO. 2 (REV 0{-11)Page 336
Date of Report(Mo, Da, Yr)
Qn1nu7
4.
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Name of Respondent
lntermountain Gas Company (1)
(2)
An Orlginal (Mo,
Resubmission 12t3',1t2017
Year/Period of Report
End of 2017lQ4
DepreclaUon, DepleUon and Amortizatlon of Gas Plant (Accts 403, 404.7, 4U.2, 404.3,405) (Except AmortizaUon of
Acqulsitlon Adjrctrnents) (conUnued)
depreclation cha6es, shorv in a footnote any revisions made to estlmated gas reserues.
3. if provisions for deprechtirrn were made during the year in addilion to deprechtion provkled by applicaton of reporled rales, stab in a foolnote the amounts and nafre of the
provisions and he plant items to which related.
Section A. Summary of Depreclatlon; Depletion, and Amortlzation Charges
Line
No.
Amortizatlon of
Other Limited-term
Gas Plant
(Actounl 404.3)
0
Amod2atbn of
OherGas Phnt
(Aocount 405)
(s)
Total
(bto0
(h)
Functionai Classilication
(a)
1 3,363,732 3,363,732 Intanglble phnt
2 Producthn phnt, manufadued gas
3 Production and galhering plant natunal gap
4 Prod ucb extraction plant
5 Underground gas storage plant
6 405,397 Olher storage plant
7 Base load LNG terminaling and process'ng plant
I 2,264,6s9 Transmbslon plant
o '12,726,863 Dlstibution plant
10 2,523,307 General plant
11 Common phnt€as
IZ 3,363,7X2 2 t,283,958 TOTAL
FERG FORM NO. 2 (REV 01-ll)Page 337
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Name of Respondent
Interrnountain Gas Company,
This
(1)
(2)
Report ls:
flRn original
llA Rosubmission
Date of Report
(Mo, Da, Yr)
1?/31DO17
Year/Perlod of Report
End ol 2O17lQ4
Depreciatlon, Depletlon and Amortization of Gas Plant (Accts 403, 404.1, 404-2,404.3,405) (Except Amortizatlon of
Acquisltlon AdJustments) (conunued)
4, Add rors as necessary to completely repoft all data. Number the additional rows in sequence as 2.01,2,02,3.01,3,02, etc.
Section B. Factors Used in Estlmating Depreclatlon Chargee
Line
No.Funclional Classilication
(a)
Plant Bases
(in thorsands)
o)
Applbd Depreciation
or Amorlizauon Rates
(percent)
(c)
I Produclion and Gahering Phnt
2 Offshore (footnote details)
3 Onshore (footnote details)
4 Undeground Gas Storage Plant (footnote delails)
5 Transmission Plant
b Otfshore (footnote details)
7 Onshore (footnote details)
I Genenl Phnt (footnte dehiis)
o
10
11
12
13
14
15
FERG FORM NO. 2 (REV 01-11)Page 338
Name of Respondent
lntermountain Gas Company
This
(1)
12)
Reoort ls:
fiAn origin"t
[-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213120',t7
Year/Period of Report
Endot 2O17tQ4
Parl,lculars Concernlng Gertaln lncomo Deducflons and Intercst Charges Accounts
Report he lnformaUon specified belol, h the order glrren, for tre respedive lncorne deducton and interest ctmrges accounB.
period of amortkauon.
may be grouped by classes wihin the abow accounts.
(c) lnterest on Debt b Associated Companios (Accurnt 430)-For each associated company that lncuned interest on debt during the year, lndicate the amount and lnterest rah
whlch lnteresl was incuned during he year.
(d) Olher lnterut Expense (Account 431) - Reprt detalb lrrcluding the amount and interest rate for other interest fiarges irrcuned during he year.
,Line
No.
llem
(a)
Amount
(b)
1 426.'l Charitable Donatbns 230,248
2 426,2 Llfe lnsunance Premium 138,012
3 426.3 Penalties 25
4 426.4 CividPolitical 59,352
E 426.5 Deductbns 3,095
6 430 lnterest on Debtlo Assodated Companles
7 431 Other lntemst Expense
I Commitfnent Fee 132,014
I Compensafion Plan- Exec 41,496
10 Customer Depositis 6,950
11 7,249.
12 Other lnterest 2,014
'13
14
15
16
17
18
19
20
21
22
23
24
It
10
27
28
29
30
31
32
33
u
35
FERC FORM NO.2 (REV 01-1'l)Page 340
Delened Gas Cosb
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ERn ortsinat(2) EA Resubmisslon
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2017/Q4
Regulatory Gommlsslon Expenses (Account 928f
or cases in which such a body was a party.
2. ln column (b) and (c), indlcate whether the sxpenses were arisessed by a regulatory body or were olherwise incuned by the utitrty.
Line
No.
Description
(Furnbh name of regulatory commissbn
' or body, the dod<et number, and a
desoiption of he case.)
(a)
Assessod by
Regulatory
Commission
(b)
Expenses
of
Ulil'ty
(c)
Total
Expenses
to Dale
(d)
Delened in
Account 182.3
at Beginning
of Year
G)
1 ldaho Public Utilties Comm - annual fee
580,760
2
3
4
E
6
7
a
I
10
11
12
13
14
1s
16
17
18
19
20
21
22
23
24
25 Total 580,760
FERC FORM NO. 2 (REV 01-r{)Page 350
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien Orisinat(2) nA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2017lQ4
Regulatory Commlsslon Expenses (Account 928)
3. Shor in column (k) any expenses incured in prkr years lhat are being amortized, Lbt in column (a) the perird of amorlizalion.
4. ldent'fy separately all annual charge adjusrnenb (ACA).
5. List in mlumn (0, (g), and (h) expenses incuned durirB year whlch were charges cunently to incofiie, dant, or other accounts.
6. Minor iterns (lass than $250,000) may be grouped.
LIne
No.
Expenses
lnruned
During Year
Charged
Cunently To
Departnent
(D
Expenses
lnored
During Ysar
Charged
Cunenfly To
Account No.
(s)
Expenxs
lnctned
During Year
Charyed
CunentlyTo
Amount
(h)
Expenses
lnctned
During Year
Defered to
Accounl
182.3
(i)
Amortized
During Year
Contra
Account
0)
Anprtized
Durirg Year
Amount
(k)
Deferred ln
Account 182.3
End of Year
0
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2
J
4
(
o
7
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11
12
13
14
15
to
17
10
19
20
21
22
2J
24
26
FERC FORM NO. 2 (REV 01-11)Page 35r
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Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
IIJAn
Is:
Original
[lA Resubmission
Date ol Reoort(Mo, Da, Yi)
12J312017
Year/Period of Report
End of 2017/Q4
Employee Penslbns and Beneflts (Account 925)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
LIne
No.
Expense
(a)
Amount
(b)
1 Pensions - detined benelil plans
2 Pensions - other
3 Post-re[rement benelits oher lhan pensions (PBOP)
4.PoF employment beneflt plans
5 Ottrcr(Speciff)
6 Safetyllraining lVlaterials 4,236
7 Vacation 't1,578
I Wu'kers Gomp 262
I Meals and Entertainment 646
10 College TuitioniBooks 8,143
11 Misc EE Benefits 188,743
12 Other Reimbunsable Expenses 't ,166
'13 Commercial Air 341
14
'ts
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
JJ
34
35
36
aa
38
39
Total 215,115
FERC FORM NO. 2 (REV 01-11)Page 352
Narne of Respondent
lntermountain Gas Company
ThiS
(1)
(2)
Reoort ls:
fiAn originat
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12i31t2017
Year/Period of Report
End of 2017/Q4
Dlstrlbutlon of Salaries and llVages
and Other AccounF, and entersucir arnounts in the appropriate lines and columns povided, Salaries and wages billed to he Respndent by an affliated company must be assigned lo
the partlular opraUng funclion(s) relating to lhe expenses,
reportlng dehll of other acco+rnts, enter as many rows as necess€rry numbered sequentlally startirg with 75.01, 75.02, etc
Line
No.
Classification
(a)
Direct Payroll
Dislributhn
(b)
Payroll Billed
by Affiliated
Companies
(c)
Allocatior ol
Payroll Charyed
for Clearing-Accounb
(d)
Tohl
(e)
I Electdc
2 0penation
Ptoduclion
4 Transmission
5 Dlstrlbutbn
6 Customer Accounts
7 Custorner Service and lnlorrEtlonal
I Sales
9 Adminbhalive and General
10 TOTAL Operation (Totalof lines 3 lhru 9)
11 Maintenance
12 Production
13 Tnansmissbn
14 Dlstribution
15 Admlnlslratlve and General
16 TOTAL Maintenance (Total of lines '12 thru 15)
17 Total Operalion and Maintenance
18 Production (tota{ ot lines 3 and 12)
19 Tnnsmission (Tolal of lines 4 and 13)
20 DlsfibuUon (Iotal of lines 5 and 14)
2t CustomelAccounts (line 6)
22 Customer Service and lnlormational (line 7)
23 Sales (line 0)
24 Adminbtsatlve and General flotal of lines 9 and 15)
25 TOTAL Operaflon and Maintenance (Tolal of lines '18 thru 24)
26 Gas
27 Operalion
28 Productlon - I\ilanutactured Gas
29 Producllon - Naturat Gas(lncluding Exploration and Development)
30 Other Gas Supply
3'l Storage, LNG Terminaling and Processing 30s,306 309,306
32 Transmlssion 795 795
33 Distribullon 9,998,950 9,998,950
34 Custorner Acoun{.s 4,9ffi,762 4,966,762
35 Customer Servlce and ln[ormaUonal 68,894 68,894
36 Sales 839,000 839,000
37 Administrative and General 5,779,051 267,4U 6,046,535
38 TOTAL Operation (Tolalof lines 28 thru 37)21,962,758 267,484 22,230,242
39 Malntenance
40 Produclion - Manufacturcd Gas
41 Produc{on - Natural Gas(lnduding Exploraton and Development)
42 Other Gas Supply
43 Storage, LNG Terminaling and Processlng 68,014 68,014
44 Tnansmission 175,721 175,721
45 Distribulion 2,265,896 2,265,896
FERC FORM NO. 2 (REV 01-fl)Page 354
Name of Respondent
lntermountain Gas Company (.1)
(2)
An Original
A Resubmission 1213112017
Year/Period of Report
End ol 2O17lQ4
Dlstribution of Salaries and Wages (continued)
Line
No.
Classificalion
(a)
Direct Payroll
Dislribution
(b)
Payoll Billed
by Affiliated
Companies
(c)
Allocation of
Payroll Charged
lor Cleuing
Accounls
(d)
Total
(e)
46 Administrative and General
47 TOTAL Maintenance (Totsl oflnes 40 thru 46)2,s09,631 2,509,631
48 Gas (Continued)
49 Total Operafon and [4aintenance
50 Productlon . Manufadured Gas ffohl of lines 28 and 40)
51 Prcduclion - Natural Gas (lncludirp Expl. and Dev,[. 29 and 41)
52 Olher Gas Supply (Total of [nes 30 and 42)
53 Storage, LNG Terminaling and Processing flobl of ll. 31 and 43)377,3N 377,320
54 Transmlsslon (Total of lines X2 and 44)176,516 176,516
55 Distributbn ffotalof lines 33 and 45)12,264,846 12,264,846
55 CustomerActounls (Tobl of llne 34)4,966,762 4,965,762
57 Cuslomer Service and lnformational fl-otal of line 35)68,894 68,894
58 Sales flotal of line 36)839,000 839,000
59 Adminbtratlve and General (lolal of lines 37 and 46)5,779,051 267,484 6,046,535
60 Total Operation and Maintenancs (Tolal of lines 50 thru 59)24,472,389 267,4U 24,739,573
61 Other Utlity Departrnents
62 Operation and Maintenance
63 TOTAT ALL Utility Dept. (Total of lines 25, 60, and 62)24,472,X89 267,484 24,739,873
64 Utility Plant
65 Constuction (By Uliiity Depaflments)
66 Electric Plant
ol Gas Phnt
68 Other
69 TOTAL Construclion fobl of llnes 66 thru 68)
70 Plant Rerrcval (By UUlity Deperhsnb)
71 Eleclric Plant
72 Gas Plant
73 Other
74 TOTAL Plant Removal (Total of lines 71 thru 73)
75 Other Accounb (Sped[) (footnote details)
76 TOTAL Other Accounb
77 TOTAL SALARIES AND WAGES 24,472,385 267,484 24,739,873
FERC FORM NO. 2 (REV 01-11)Page 355
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ERn Orlsinat(2) !A Resubmission
Date of Reoort(Mo, Da, Yi)
1A31nO17
Year/Period of Report
End of 2017/Q4
Gharges for Outside Professlonal and Other Consultatlve Servlces
&\cept those which should be reported in Account 426.4 Expenditures for Certain Civic, Polilical and Related Activlties.
(a) Narne of percon or oqanizatlon renderlrp seruhes
(b) Total charges forfie year,
2. Sum under a descriplion "Othe/, all of tlrs afor€mentoned serulces amounllry to 1250,000 or less,
3. Tobl under a dexription 'Tobl', he btal of all of fte abrementloned seMces.
according to he instruclions for $al sfiedule.
Llne
No.
Descdption
(a)
Amount
(in dollars)
(b)
1 Other 374,906
2
3
4
5
o
7
a
o
10
11
12
13
14
15
16
't7
't8
19
20
21
22 I
23
24
25
26
27
28
n
30
3'l
33
34
35
FERC FORM NO. 2 (REV 01-11)Page 357
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Name of Respondent
lntermountain Gas Company
This Reoort Is:(1) ffiRn orisinat(2) [A Resubmission
Date of Reoort(Mo, Da, Yi)
1U3112017
Year/Perlod of Report
Endot 2O17lQ4
Transactions with Assoclated (Afflllated) Companies
1. Report below lhe informatlon called for conceming all goods or seruices received from or provided to associated (affillated) companies amounling to more than $250,000.
2. Sum under a description 'Othe/, all ot the aforementioned goods and services amounting to $250,000 or Tess,
3. Total under a description'Total", the total of all of the aforementioned gmds and sorvices.
4, Where amounts biJled to or received lrom ttre associated (affillated) company are based on an allocation process, explain ln a fuotnote the basls of the allocation.
Line
No.
Description of the Good or Service
(a)
Name of Associated/Aflillated Company
(b)
Account(s)
Charged or
Gredited
(c)
Amount
Charged or
Cedited
(d)
1 Goods or Servicea Provided by Afliliated Company
2
I
4
5
o
7
I
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11
12
13
14
'ls
16
't7
18
't9
20 Goods or Serulces Provided for Affilhted Company
21 Cash Collecilon Cascade Natural Gas 48518.4880.4880 89,084
22 Bill Printing Cascade Nafural Gas 48580.4880.4880 15'1,986
23 Rent Cascade Nafural Gas and MDU 4940.4940 643,985
24
25
20
27
28
29
30
Jl
32
33
34
35
36
37
38
39
40
FERC FORM NO. 2 (REV 01.11)Page 358
Name of Respondent
lntermountain Gas Company
This Report ls:(1) fiAn orisinat(2) llA Resubmisslon
Date of Reoort
(Mo, Da, Yi)
1213112017
Year/Period of Report
End of 2O17lQ4
Compressor Statlons
compressor slations, transmhslon compressorstations, dislributbn oompressor stations, and other mmplessor stalions,
2. For column (a), indlcate fe productlon areas where such shlions are used, Group rehtvely snull feld compressu stallons by production areas" Sholrr lhe number of stabns
jolntly owned,
Line
No.
Name of Station and Location
(a)
Numberol
Units at
Statlon
(b)
Certilicated
Horsepower for
Each Station
(c)
Phnt Cost
(d)
1 Jerome Compressor Statlon
1 600 1,730,359
2
3
4
I
b
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERC FORM NO.2 (REV 01.tl)Page 508
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Name of Respondent
lntermountain Gas Company
ls:
(1)
(2)
An Orlginal
A Resubmission
Date of Reoort
(Mo, Da, Yi)
12,31n017
Year/Perlod of Report
End of 2017/Q4
Gompreesor Statlons
foolnote each unifs size and fre dale te unitwas placed h operation.
Line
No.
Expenses (arcept
deprcciatlon aM
taxes)
Fuel
(e)
Expenses (except
depreciauon and
hxe{
Power
(f)
Expenses (except
depredation and
taxes)
Other
h)
Gas for
Compressor
Fuel in Dth
(h)
Electirity fu
Compressor
Stathn in
kwh
(i)
Operathnal Data
Tolal Compressor
Houn of Operalhn
During Year
0
Operatlonal Dab
Numberof
ComFessols
Operated at TIme
of Stafon Peak
(k)
Date of
Station
Peak
(D
1
32 282 4 1 11MnuT
2
3
4
6
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
t,)
24
25
FERC FORM NO.2 (REV 01-11)Page 509
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Name of Respondent
tntermountain Gas Company
This Reoort ls:(1) EIRn originat(2) flA Resubmission
Date of Report
(Mo, Da, Yi)
1213112017
Year/Perlod of Report
End of 2017/Q4
Gas Storage Projects
1. Reportinjec'tlonsandwihdrarabofgasbrallstorageprojectsrsedbyrespndent.
Llne
No.
Item
(a)
Gas
Bebnging to
Respondent
(Drh)
(b)
Gas
Belonglng to
O,lhers
(Dth)
(c)
Total
Amount
(Dth)
(d)
STORAGE OPERATIONS (ln Dth)
1 Gas Delivered to Storage
,January 92,88'l 92,881
3 February
4 March 893 893
5 April 3s,M8 3s,048
b [,lay 112,820 112,820
7 June 110,622 110,622
I July 18,571 '18,571
I August
10 September
11 October il,6n 51,6n
12 November 122,352 122,352
13 December 137,179 137,179
14 TOIAL flotal of lines 2 hru 13)682,043 682,043
15 Gas Withdrawn from Storage
16 January 51,489 51,489
17 February 33,495 33,4 5
18 March 31,192 31,192
19 April 12,135 42,13s
20 May 31,083 31,083
21 June 37,657 37,657
22 July 31,513 31,513
23 August 26,s51 26,55,|
24 September 35,348 35,348
25 October 34,625 34,625
to November 37,832 37,832
27 December 35,421 39,421
28 TOTAL [fotal of lines 16 thru 27)432,341 432,341
FERC FORM NO.2 (REV01-11)Page 512_
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lntermountain Gas Gompany (1)
'\2\
An Origlnal
A Resubmission
Date of Reoort(Mo, Da, Yi)
1A31nU7
Year/Period of Report
End o'f 2O17lQ4
Gas Storage ProJects
1, On llne 4, enterfte totalslorage capadty ceflilicaM by FERC. .
2. Repo( tohl anpunt in Dth or other uni[ as appllcable on linet 2, 3, 4, 7. lf quantity b convcrted hom lvlcf to Dth, provlde mnversion factor ln a footnole.
Line
No.
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
1 Top or Working Gas End of Year 11,560,734 dth
2 Cushion Gas (lncludirB Natlve Gas)
J Total Gas in Reservoir fiotal of llne 'l and 2)11,560,734 drfr
4 Cerlilicated Storage Capacity
5 Number of lnjection - Withdrawal Wdb
b N umber of Observation Welb
7 Maxlmum Days' Wilhdrawal tom Shrage 76,474 dtl
I Date ot Maximum Days' Withdnwd un612017
o LNG Terminal Companies (ln Dth)
10 Number ofTanks
11 Capacily of Tanks
12 LNG Volume
13 Received at "Ship Rall''
14 Transfened to Tanks
15
16 "Boil Off Vaporization Loss
FERC FORM NO. 2 (REV 01-11)Page 513_
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Wlthdrawn from Tanks
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Name Date(Mo,lntermountain Gas Company (1)Original
Resubmission 1431/2017
Year/Period of Report
Endot 20171Q4
Transmlssion Lines
1, Reporl below, by state, the total miles ol fansmisslon lines of each lransmission system operated by respondent at end of year.
2. Report separalely any lines held under a lite other lhan full ownershlp. Des[nate such llnes wilh an asterbk, in column (b) and ln a footnote shte the name of oyvner, or cGowner,
nalure of respondent's title, and percent ownership ifjointy owned.
re0red in lhe books of account or what disfooitlon of the line and k book cosb are contemp{ated.
4. Report the number of miles of pipe to one decimal poinl.
Line
No.
Designalion (ldentifrcatlon)
o[ Line or Group of Lines
(a)(b)
Tohl Miles
of Pipe
(c)
1 Transmission Lines
270.10
2
3
4
5
o
7
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11
12
13
14
15
lo
17
18
19
20
21
22
23
24
NE
FERG FORM NO. 2 (REV or-11)Page 514
E
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []en originat(2) [-lA Resubmission
Date of Reoort(Mo, Da, Yi)
Pl31nU7
Year/Period of Report
End of 2017lQ4
Transmission System Peak Dellveries
permils lnclusion of lhe peak informatlon required on this page. Add rows as necessary to report all data. Nurnber additional rows 6.01, 6.02, etc.
Llne
No.
Description
Dth of Gas
Delivered to
lntestate Pipellnes
(b)
Dth of Gas
Delivered to
Others
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Date:116/17
2 Volumes of Gas Tnansported
3 NoNotir Transprtation
4 0her Firm Transportalion 415,487 415,487
5 I ntenuptibh TransportaUon
6 Ofier (Describe) (footnote dehih)
7 TOTAL $5,447 415,487
I Volumes of gas Withdrawn fixm Storagb under Storage Contract
o No-Notice Storage
'10 Other Firm Storage 76,474 76,474
11 lnterruptiUe Storage
12 Other (Desaibe) (footnote details)
13 TOTAL 76,474 76,474
14 Oft er Operational Activitles
'ts GasWithdrawn from Storage fu System Operalions
16 Reduction in Line Pack
17 Ohet (Describe) (footnote detaib)
'18 TOTAL
19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
20 Dales,1lsl17-|fi117
21 Volurnes o[ Gas Transported
22 No-Notice Tra nsporlafl on
23 O{her Firm Transportatlon 1,090,937 1,090,e37
24 Intenuptible Tnnspofu tlon
.E Other (Describe) (footnote delalb)
26 TOTAL 1,090,937 1,090,937
27 Volumes of Gas Wlthdrawn from Storage under Storage Contract
28 No-Notice Slonage
29 Other Fhm Shrage 228,423 228,423
30 Interruptible Stonage
31 Other (Describe) (footrrcte detalb)
32 TOTAL n8,423 228,423
aa Other Operational Activities
u Gas WitMrarn from Storage for System Operations
35 Reducdon in Line Pack
36 Ofier (Desuibe) (footnote details)
37 TOTAL
FERC FORM NO. 2 (REV 01-11)Page 518
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Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffien originat(2) [A Resubmission
Date of Reoort(Mo, Da, Yi)
1213112017
Year/Period of Report
Endof @[
Auxiliary PeaklJrg Facllltles
installations, gas liquefac{ion planls, oil gas seb, etc.
For olherfacililies, repon the rated maxlmum daity delivery capacltles,
sepuate phnt as contemplated by general inslruclbn l2 o{ the Uniform System of Acmunts.
Line
No.
Locatlon of
Facility
(a)
Type of
Facility
(b)
Maximum Daily
Delivery Capadty
of Facility
Drh
(c)
Cost of
Facility
(in dollars)
(d)
Was Facilig
Operated on Day
oI Highest
Transmission Peak
Delivery?
1 Nampa, ldaho L(uelied nalural gas 60,000 23,311,146
2 NW 1/4 Sec.31
3 T4n R1W,BM
4
5 Plymouth, WA Liquefled natural gas '1 13,300
6
1 Rexburg, lD Liquefied natural gas 1S,200 2,968,982
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11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
FERC FORM NO. 2 (REV 01-11)Page 519
Name of Respondent
lntermountain Gas Company
Is:
(1)
(2)
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112017
Year/Period of Report
End ot 20171Q4
Gas Account. Natural Gas
1. The pupoe of his scheduls i8 b munt ror tho quillity of nalurd gas rshred ild deliyered by lh6 respon&nL
2. Ndurd gas mear dther naturd gas unmbod u ay mixlure of nfuId ad maflfaclucd 96.
3. Enter ln column (c) lhe year to dab Dlh as reporled in tlp schdules lndhated 6r the ibns ot recolpts and donvodos.
4. Enter ln column (d) fre rcspective queler's Dtr a rEorlcd in the sdredules indcabd br fre ilems of recelpts and ddiveries.
5. lndicate ln a botrob [n quanUtes of bundled sales and harsportdim gas and specify he lino 0n wh]!h such quantties are lbhd.
6. lf he nspodent operalBs hto or more sfsbflE whhh an not htgrmnnechd, subrit separale pegea for thk prposa
w(e not IrcrsFd8d hrough ary lntemtale podor of lhe ,sporting ipefne.
L lndioate ln a footnols tr specific gas frrchce expense rccoun(s) and elabd to wtich the 4gregate riotrnrs @ted m llne No. 3 ohta
repodlng yea, and (3) onbat storags quartllirs.
fuolmtEs.
Line
No,
Item
(a)
ReL Page No. of
(FERC Form Nos,
zna)
(b)
TotalAmount
of D[r
Year to Dale
(c)
Current Three
Months
Ended Amount of Dth
Quarterly Only
01 Name of System:
2 GAS RECEIVED
3 Gas Purfiaseo (Accounb 800-805)38,641,030
4 Gas o[ Others Receivsd for GatherirE (Account 489.1)303
5 Gas of Olhers Received for Transmission (Amount 489.2)305
o Gas of Others Recetued for Dblribution (Account 489.3)301 35,61f,n6
7 Gas of Others Received for Conhact Storage (Accouni 489.4)307
8 Gas of Others Received for Production/Extrac'tion/Processing (Account 490 and 491)
Exdanged Gas Received from Ofien (Account 806)328
10 Gas Received as lmbalances (Account 806)328
11 Receipts of Respondenfs Gas Transported by Ofiers (Account 858)332
12 Other Gas Wilhdnawn from Storage (Explain)4?s.,455
13 Gas Rec€ived fom Shlpperc as Compressor Statlon Fuel
't4 Gas Recer:ved trom Shippens as Lost and Unaccounted lor
15 Other Recelpts ($pecify) (fmhote detalls)
'16 fohl Receipts fiotal of lines 3 thru 15)74,680,061
17 GAS DELIVERED
18 Gas Sales (Acoounts 480-484)37,912.128
19 Deliverbs of Gas Gathered lor Othen (Account489.1)303
20 Deliverles of Gas Transported for Others (Account 4892)305
21 Deliverles of Gas Dlstributed fu Othen (Account 489.3)301 35,617,776
n Ddiveries ot Gontract Slorage Gas (Accounl 489.4)307
23 Gas of Ofiers Dellvered lor ProduclioruExtracton/Fmcessing (Account 490 and 491)
24 Exfiange Gas Delivered to Others (Account 806)328
25 Gas Delivered as lmbalances (Account 806)328
26 Deflveries of Gas to Ofrres for Transportalion (Account 858)332
27 Oher Gas Detrvered 1o Storage (Erplain)623,565
28 Gas Used for Compressor Staton Fuel s09 282
n Oher Delivedes and Gas Used for Other Operations 't22,969
30 Total Deliveries (Totai of lines 18 thru 29)74,276,720
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Loss€s and Gas Unaccounted For 49,861
JJ TOIALS
34 Total Deliveries, Gas Losses I Unaccounted For (Iotal of lines 30 and 32)74,326,581
II
FERC FORM NO. 2 (REV 01-11)Page 520
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Name of Respondent
lntermountain Gas Company
This Report is:
(1)X An Original
(2) - A Resubmission
Date of Report
(Mo, Da, Yr)
12131t20'.t7
Year/Period of Report
2017tQ4
System Maps
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1. Fumish flve copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production,
gathering, transportation, and sale of nafural gas. New maps need not be furnished lf no impoilant change has occuned in the facilities operated
by the respondent since the date of the maps fumished with a previous year's annual report. lf, however, maps are not furnished for this reasdn,
reference should be made ln the space below to the year's annual report with which the maps were fumished.2. lndicate the following information on the maps:
(a) Transmission lines,
(b) I ncremental faclllties.
(c) Location of gathering areas.
(d) Location ofzones and rate areas.
(e) Location of storage flelds.
(f) Location of nafural gas fields.
(g) Locatlon of compressor stations.
(h) Normal dlrecl.ion of gas flow (indicated by arrows).(i) Size of pipe.
(j) Location of products extraction plants, stabitizatlon plants, purlfication plants, recycling areas, etc.
(k) Prlnclpal communltles receivlng service through the respondenfs pipeline.
3. ln addition, show on each map: graphic scale of the map; date of the facts the map purpbrts to show; a legend giving all symbols and
abbreviations used; deslgnations of facilities leased to or from another company, glvlng 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 r then thls Bind the to the re rt.
FERC FORM NO.2 ,1 522,1
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Name of Respondent
lntermountaln Gas Company
This Report ls:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)tt
Year/Period of Report
End of 2017/Q4
Footnote Reference
Page
No.
(a)
Line or ltem
No.
(b)
Column
No.
(c)
Footnote
No.
(d)
120a 56 a 1
219 '11 c 2
219 16 c 3
276 1 a 4
520 12 c 5
520 27 c 6
FERC FORM NO.2 (12-s6)Page 551
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Name of Respondent
lntermountain Gas Company
This Report ls:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)lt lYear/Period
of Roport
I eno ot 2o17re4
Footnote Text
Footnote
No.
(a)
Footnote Text
(b)
1 Tax Wtholdlng on Performance Shares (50,367)
Repurchase of Common Stock (86,924)
Total Othar (137,291',)
2 se.:209:
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|;
4
(,::,,r I :LNG,.Sa|Cs .i:. i ; : j.:;,.iiii:,i ..: i.lj::;il.::.i i, :295;445 i;::j,:,:::i;: i i. i,::: I r::i;::il:.; :i:. i,;i ,: i::i;i:1..,: i'
:::,,:,,: :' .::.';:1,:,: . l; ::,.,;' i:::l: :,; :Total.OtheftGb
t.i.!
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FERC FORM NO.2 (REV 12-s6)Page 552