2018Annual Report.pdf

wr-aTHIS FILING IS
Item'l: fr An lnitial (Original)
Submission
OR E Resubmission No. _
Form2 Approved
OMB No.1902-0028
(Expires 1213112020)
Form 3-Q Approved
OMB No.1902-02Os
(Expires 1213112019)
\
cr\
jT
CA
-{\o
t)
,[ 11
FERC FINANGIAL REPORT
FERC FORM No.2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-GI: Quarterly
Financial Report
These reports are mandatory underthe Natural GasAct, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in qiminal fines, cMl
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Exact Legal Name of Respondent (Company)
lntermountain Gas Company
Year/Perlod of Report
End of 20181Q4
' FERc FoRirl No.2/3e (02-04)
Y/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
Year/Period of Repod
End of 2018/Q4
01 Exact Legal Name of Respondent
lntermountain Gas Company
03 Previous Name and Date of Change (lf name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
05 Name ofContact Person
Ted Dedden
05 Title of Contact Person
Manager ofAccounUng and Finance
07 Address of Contact Person (Street, CIty, State, Zip Code)
555 S Cole Rd, Boise, lD 83709
08 Telephone of Contact Person, lncluding Area Code
208-377-6149
trtr
This Report ls:
(1)
(2)
An Original
A Resubmission
10 Date of Report
(Mo, Da, Yr)
1213',12018
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have, examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all
material respects to the Uniform System of Accounts.
11 Name
Ted Dedden
12 Title
Manager ofAccounting and Finance
ffillu!*e^,13 Signature 14 Date Signed ./'-t"r*"'2)/ tohorq
Title 18, U.S.ti'10b1 , makes it a crime for any person knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO. 2 (12,96)Page 1
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn olginat(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
12t3112018
Year/Period of Reporl
End of 2018/Q4
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," ol "NA" as appropriate, where no information or amounts have been repoiled
for certain pages. Omil pages where the responses are nnone," "not applicable," or "NA."
Line
No.
Titie of Schedule
(a)
Relerence
Page No.
(b)
Date Revised
(c)
Remarks
(d)
GENERAL CORPORAIE INFORMATION AND FINANCIAL STATEMENTS
1 General lnlormation 101
2 Control Over Respondent 102
3 Corporations Controlled by Respondent 103 NA
4 Securily HoHers and Voting Powers 107
5 lmportant Ghanges During the Year 108
6 Comparalive Balance Sheet 110-113
7 Statemenl ol lncome for the Year 1 14-r 16
I Statement of Accumulated Comprchensive lrrome and Hedging Aclivilies 117
9 Statement of Retained Earnings for the Year 1 18-1 '19
10 Statements of Cash Fbws 120-121
't1 Noles to Financial Slatements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12 Summary of UUlity Pbnt and Accumulated Provisions for Deprecialion, Amortization, and Depletion 200-2a1
13 Gas Plant in Servise 204-209
14 Gas Propefl and Capacity Leased from Others 212 NA
15 Gas Property and Capacity Leased to Others 213 NA
16 Gas Plant Held foi Future Use 214
17 Construction Work in Progress-Gas 216
18 Non-Traditional Rate Trealment Afforded New Projecb 217 NA
19 Genenal Desoiption of Construct'ton Overhead Procedure 218
20 Accumulated Provision for Deprechtion of Gas Utility Plant 219
21 Gas Stored 220
22 lnvestments 222-223
23 lnvestnrcnts in Subsirliary Cornpanies 224-225 NA
24 Prepayments 230
25 Extraordinary Property Losses 230 NA
26 Unrecovered Plant and Regulatory Study Cosb 230 NA
27 Other Regulalory Assels 232
2S Mrscellaneous Deferred Debits 233
29 Accrmulated Deferred lncorne Taxes 234-235
BAI-ANCE SHEET SUPPoRnNG SCHEDULES (Liabilities and Oher Credib)
30 Capital Stock 250-2s1
31 Gafltal Slock Subscribed, Capital Stock L'nbility for Conversion, Premium on Capital Stock, and
lnshllments Received on Capital Stock 252
32 Oher PaU-in Capital 253
33 Discount on Capital Stock 254
34 Capital Stock Expense 254
35 Securities issued or Assumed and Sewrities Refunded or Retired During the Year 255 NA
36 Long-Term Debt 256-257
37 Unamortized Debl Expense, Premium, and Disoount on Long-Term Debt 258-259
FERC FORM NO.2 (12-96)Page 2
r
T
T
t
T
I
T
I
t
t
I
I
t
T
T
T
t
T
T
Name of Respondent
lntermountain Gas Gompany (1)
(2)
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
1?,31t2018
Year/Period of Report
End of 20'18/Q4.
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none,' "not applicable," or "NA" as appropriate, where no information or amounts have been reported
for certain pages- Omit pages where the responses are "none," "not applicable," or'NA."
Line
No.
Title of Schedule
(a)
Reference
Page No.
(b)
Date Revised
(c)
Remarks
(d)
38 Unamortized Loss and Gain on Reacquired Debt 260
39 RemncilhUon of Reported Net lncorre with Taxable lncome for Federal lncome Taxes 261
40 Taxes Accrued, Prepakl, and Clnrged During Year 252-263
41 Miscellaneous Cunent and Accrued Liabilit'es 268
42 Other Defened Credits 269
43 Acfl mulated Delened lncome Taxes-Other Property 274-275
44 Accumulated Deferred lncome Taxesother 276-277
45 Other Regulatory Liabilities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly Quanlity & Revenue Data by Rate Sctedule 299 NA
47 Gas Operating Revenues 300-301
4S Rwenues fiorn fransportation of Gas of Otheo Through Gathering Facilities 302-303 NA
49 Revenues from Transportation of Gas of Others Through Tnansmission Facilities 304^305 NA
50 Revenues from Stonage Gas of Others 30G307 NA
5',|Oher Gas Revenues 308 NA
52 Dismunted Rate Services and Negotiated Rate Services 313 NA
53 Gas Operation and Mainlenance Expenses 317-325
54 Exchange and lmbalance Transactions 328 NA
55 Gas Used in Utility Operatirns 331 NA
56 Transmission and Comprcssion of Gas by Ohem 332 NA
57 Other Gas Supply Exp$ses 334 NA
58 Miscellaneous General Expenses-Gas 335
59 Deprecialion, Depletion, and Amoriizalion of Gffi Plant 336-338
60 Particulars Concerning Cerlain lncome Deduction and lntaest Charges Accounts 340
COMMON SECTION
61 Regulatory Commisslon Expenses 350-351
62 Employee Pensions and Benefts (Account 926)352
63 Distribulion of Sabries and Wages 354-355
64 Charges lor Oubide Professional aM Other Consultative Servkes 357
65 Transaclions with Associated (Affiliated) Companbs 358
GAS PT.ANT STATISTICAL DATA
66 Compressor Stalions 508-509
67 Gas Storage Prcjects 512-513
68 Transmission Lines 514
69 Transmission System Peak Deliveries 5't8
70 Auxiliary Peakiry Facilitles 519
71 Gas Account-Natural Gas 520
72 Shipper Supplied Gas forlhe Cunent Quarter 521 NA
73 System Map 522
74 Footnote Reference 551
75 Foo{note Texl 552
76 Stod<holde/s Reports (check appropriate box)
! four copies will be submitted
! No annual report to stockholders is prepared
FERC FORM NO.2 (12-96)Page 3
r
T
I
I
r
I
E
I
T
t
I
T
I
T
T
T
T
r
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
f,nn originat
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t3112018
Year/Period of Reporl
End of 20'18/Q4
General lnformation
1. Provide name and title of officer having custody of the general oorporate bools ol account and address of offce where fe general corporate books are kept and addrss of office
where any otrer corporate books of account are kept, if diffemnt from that where he general corporate books are kept
Ted Dedden, Manager ofAccounting and Finance
555 S Cole Rd
Boise, lD 83709
incorporated, state hat hct and give the type of oryanizat'on and the date organized.
State of ldaho - October 12, 1950
the authuity by which the receivership o( trusteeship was created, and (d) date when possesion by receiver or lrustee ceased.
N/A
4. State the chsses of utility and other services fumished by respondent during the year in each State in whhh the respondent operated.
The respondent is a public utitity dedicated to provkling high quatity service through purchase, distribution, transportation and sale of natural gas to
residential, commercial and industrial customers through out Southern ldaho.
sbtemenls?
(1) E Yes... Enter the date when such independent accountant was initially engaged
(2) E No
FERC FORM NO.2 ({2-96)Page 101
r
I
T
T
I
T
I
T
T
T
t
I
t
T
I
T
I
r
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
[Rn original
nA Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Gontrol Over Respondent
1. Report in column (a) the names of all corporations, partnerships, business trusls, and similar organizations that directly, indirectly,
or jointly held control (see page 103 for definition of control) over the respondent at the end of the year. lf control is in a holding
company organization, report in a footnote the chain of organization.
2. lf control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust is maintained,
and the purpose of the trust.
3. ln column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or controlling
company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "l" for indirect, or a "J" for joint control.
Line
No.
Company Name
(a)
Type of Control
(b)
State of
lncorporation
(c)
Percent Voting
Stock Osned
(d)
1 Prairie lntermountain Energy Holding, LLC (PIEH)D DE 100.00
2 MDU Energy Capital, LLC (MDUEC)I DE 100.00
3 MDU Resources Group, lnc, (MDUR)M DC
4
5
6
7
I
s
10
11
12
13
14
15
16
't7
18
19
20
21
22
23
24
25
26
27
20
29
30
I
FERC FORM NO.2 {12,s6)Page 1oz
I
T
t
T
I
I
T
T
T
t
I
I
t
I
T
T
T
T
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn Orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
12131t2015
Year/Period of Report
End of 2018/Q4
Security Holders and Voting Powers
1^ Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of the stock book
or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest voting powers in the respondent,
and state the number of votes that each could cast on that date if a meeting were held. lf any such holder held in trust, give in a
footnote the known particulars of the trust (whether voting trust, etc.), duration of trust, and principal holders of beneficiary interests in
the trust. lf the company did not close 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 cornpiled the previous list of stockholders, some other class of security has become vested with voting rights, then
show such 10 security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of oflicers and directors included in such list of 10 security holders.
2. ll any security other than stock carries voting rights, explain in a supplemental statement how such security became vested with
voting rights and give other important details concerning the voting rights of such security. State whether voting rights are actual or
contingent; if contingent, describe the contingency.
3. lf any class or issue of security has any special privileges in the election of directors, lrustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Fumish 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. Specify the amounl of such securities or assets any officer, director,
associated company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible
securities or to any securities substantialty all of which are outstanding in the hands of the general public where the options, warrants,
1 . Give date of the latest closing of the stock
book prior to end of year, and, in a footnote, state
the purpose of such closing:
2. State the total number of votes cast at the latest general
meeting prior to the end of year for election of directors of the
respondent and number of such votes cast by proxy.
Total:
By Prory:
3. Give the date and place of
such meeting:
Line
No.
Name (Title) 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 voles of all voling securilies 1,51 3,060 1,513,060
6 TOTAL number of sewrity holden 1 1
7 TOTAL votes oi seority holders Iisted below 1,s13,060 '1,s13,060
0
I
10
11
12
't3
14
15
16
17
18
19
20
FERC FORM NO. 2 (12-96)Page 107
Name of Respondent
lntermountain Gas Company
This Report is:
(1)XAn Original
(2)_ A Resubmission
Date of Report
(Mo, Da, Yr)
12R112018
Year/Period of Report
2018tQ4
lmportant Ghanges During the Quarter/Year
Give details concerning the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter "none" or "not applicable" where applicable. lf the answer is given elsewhere in the report, refer to the
schedule in which it appears,
1, Changes in and important additions to fianchise rights: Desoribe the actual consideration and state from whom the franchise rights were
acquired. tf the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolldation with other companies: Give names of companies
involved, particulars concerning the transadions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operaling unit or system: Briefly describe the property, and the related transactions, and cile Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Acoounts were submitted to the Commission.
4. lmportant leaseholds (othe, than leaseholds for natural gas lands) that have been acquired or given, assigned or sunendered: Give effective
dates, lengths of terms, names of partles, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization.5. lmportant extension or reduction of transmission or distribution system: State territory added or relinquished and date operations began or
ceased and cite Commission authorization, if any was required. State also the approximate number of customers added or lost and approximate
annual revenues of each class of service.
Each natural gas company must also state major new continuing sources of gas made available to it ftom purchases, development, purchase
contract or otheruvise, giving location and approximate total gas volumes available, period of contracts, and other parties to any such
arrangements, etc.
6. Obligations incurred or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper maturing on demand or not later than one year after date of issue: State on behalf of whom the obligation was
assumed and amount of the obligation. Cite Commission authorization if any was required.
7. Changes in articles of incorporation or amendments to chartel: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any ofthese persons was a party or in which any such person had a
material interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holdets and voting powers of the respondent that may have occurred during
the reporting period.
'13. ln the event that the respondent participates in a cash management progtam(s) and its proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
1. None2. NA3. None4. None5. None6. None7. None8. Not Significant9. None
10. NA
11. Effective 611118, revenuedecreased by$5.1 millionduetothefederalTaxCutsandJobsActof 2017. Effective
1Al1l'18, revenue decreased by $24.5 million due to purchased gas adjustment.
12. None
13. NA
FERC FORM NO.2 {12-96)'t08.1
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ReDort ls:
fiRn orlginat
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t3112018
Year/Period of Report
End of 2018/Q4
Gomparative Balance Sheet (Assets and Other Debits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
QuarterA/ear Balanc.e
(c)
Prior Year
End Balance
1?J31
(d)
1 UTILIry PLANT
2 Utility Plant (10'l-106, I 14)200-201 706,8't3,070 660,485,060
a Construction Work in Progress (107)200-201 3,8s0,09,4,164,4U
4 TOTAL Utility Plant (Total of lines 2 and 3)200-201 710,663,161 664,649,524
5 (Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115)347 ,367,673 330,911,225
6 Net Utility Plant (Total of line 4 less 5)363,295,488 333,738,299
7 Nuclear Fuel (120.1 lhru 120.4, and 120.6)0 0
I (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5)0 0
I Nuclear Fuel (Total of line 7 less 8)0 0
10 Net Utility Plant (Total of lines 6 and 9)363,295,488 333,738,299
11 Utility Plant Adjustments (1 16)122 0 U
12 Gas Stored-Base Gas (1 17.1)220 0 0
'13 System Balancing Gas (1 17.2)220 0 0
14 Gas Stored in Reservoirs and Pipelines-Noncurrent (1 17.3)224 0 0
15 Gas Owed to System Gas (117.4)220 0 0
16 OTHER PROPERTY AND INVESTMENTS
17 Nonutility Property (121 )0 0
18 (Less) Accum. Provision for Depreciation and Amortizalion (122)0 0
1S lnvestments in Associated Companies (123)222-223 0 0
20 lnvestments in Subsidiary Companies (123.1)224-225 0 0
21 (For Cost of Account 1 23.1 See Footnote Page 224, line 40)
22 Noncurrent Portion of Ajlowances 0 0
23 Other lnvestments (124)222-223 157,346 181 ,218
24 Sinking Funds (125)0 0
25 Depreciation Fund (126)0 0
26 Amortizatlon Fund - Federal (127)0 0
27 Other Special Funds ('128)0 0
28 Long-Term Portion of Derivative Assets (175)0 0
29 Long-Term Portion of Derivative Assets - Hedg$ (176)0 0
30 TOTAL Other Property and lnvestments (Total of lines 17-20,22-29)157,346 181,218
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)1,427,715 354,143
33 Special Deposits (1 32-134)0 0
34 Working Funds (135)1,300 1,800
35 Temporary Cash lnvestments (136)222-223 0 0
36 Notes Receivable (141)0 0
37 Customer Accounts Receivable (142)4,244,977 6,662,001
38 Other Accounts Receivable (1 43)974,122 430,'162
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (1,14)278,388 268,867
40 Notes Receivable from Associated Companies (145)0 0
41 Accounts Receivable from Associated Companies (146)274,543 156,007
42 Fuel Stock (1 51)0 0
43 Fuel Stock Expenses Undistributed (152)U 0
FERC FORM NO.2 (12-s5)Page 110
I
t
T
I
T
T
I
I
T
T
I
I
T
T
T
T
I
I
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn Orlginat(2) llA Resubmission
Date of Reoort
(Mo, Da, Yi)
1Ayno18
Year/Period of Report
End of 2018/Q4
Comparative Balance Sheet (Assets and Other Debits)(continued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
QuarterfYear Balance
(c)
Prior Year
End Balance
12131
(d)
44 Residuals (Elec) and Extracted Products (Gas) (153)0 0
45 Plant Materials and Operating Supplies (154)5,265,743 3,986,309
46 $rerchandise (1 55)0 0
47 Other Materials and Supplies (156)0 0
48 Nuclear Materials Held for Sale (157)0 0
49 Allowances (158.1 and 158.2)0 0
50 (Less) Noncunent Portion of Allowances 0 0
51 Stores Expense Undistributed (1 63)0 ( 31 ,681)
52 Gas Stored Underground-Cunent ('164.1)220 0 0
53 Liquefied Natural Gas Stored and HeH for Processing (164.2 thru 164.3)220 5,266,574 5,751,590
54 Prepayments (165)230 1 3.932.008 15,955,793
55 Advances for Gas (1 66 thru 1 67)0 0
56 lnterest and Dividends Receivable (171)0 0
57 Rents Receivable (172)0 0
58 Accrued Utility Revenues (173)23,849,319 30,237,503
59 Miscellaneous Gurrent and Accrued Assets (174)0 0
60 Derivative lnstrument Assets (1 75)0 0
61 (Less) Long-Term Portion of Derivative lnetrumentAssets (175)0 0
62 Derivative lnstrument Assets - Hedges (176)0 0
63 (Less) Long-Term Portion of Derivative lnstrument Assests - Hedges (176)0 0
64 TOTAL Cuneni and Accrued Assets (Total of lines 32 thru 63)54,957,473 63,234,760
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)325,320 450,348
67 Extraordinary Prope(y Losses ('l 82. 1 )230 0 0
68 Unrecov€red Plant and Regulatory Study Costs (182.2)230 0 0
69 Other Regulatory Assets (1 82.3)232 3,539,726 3,799,179
70 Preliminary Survey and lnvesti;ation Charges (Electric)(1 83)0 0
71 Preliminary Survey and lnvestigation Charges (Gas)(l83.1 and 183.2)655 ( 3,943)
72 Clearing Accounts (1 84)0 ( 17,094)
73 Temporary Facilities (1 85)0 0
74 Miscellaneous Deferred Debits (1 86)233 67,171,880 61,532,252
75 Deferred Losses from Disposition of Utility Plant (187)0 0
76 0 a
77 Unamortized Loss on Reacquired Debt (189)0 5'1,593
78 Accumulated Defened lncome Taxes (190)2U-235 7,789,439 7,282,357
79 Unrecovered Purchased Gas Costs (191)( 26,246,933)( 26,646,541)
80 TOTAL Deferred Debits (Total of lines 65 thru 79)52,580,087 46,448,15't
81 TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80)474,990,794 443,602,428
FERC FORM NO.2 (12-96)Page 11'l
Research, Development, and Demonstration Expend. (188)
I
I
T
T
T
I
I
t
I
T
T
l
t
t
T
T
I
T
T
T
I
I
T
t
I
T
t
T
I
I
I
T
I
t
T
t
t
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
Ien originat
llA Resubmission
Date of Reoort(Mo, Da, Yi)
1U31t2018
Year/Period of Report
End of 2018/Q4
Comparative Balanco Sheet (Liabilities and Other Credits)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12131
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-251 1,513,060 1,513,060
3 Preferred Stock lssued (204)250-251 0 0
4 Capital Stock Su bscribed (202, 2O5)252 0 0
E Stock Liability for Conversion (203, 206)252 0 0
6 Premium on Capital Stock (207)252 67,1 90,031 57,573,517
7 Other Paid-ln Capilal (208-211)253 183,541 183,541
I lnstallments Received on Gapital Stock (212)252 0 0
I (Less) Discount on Capital Stock (21 3)254 0 0
10 (Less) Capital Stock Expense (214)254 1,O77,741 1,077,741
11 Retained Earnings (215, 21 5.1, 216)118-119 74,582,608 70,668,308
12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 0 0
13 (Less) Reacquired Capital Stock (217)250-251 0 0
Accumulated Other Comprehensive lncome (219)117 ( 2,487,2',t2)
15 TOfAL Proprietary Capital (Total of lines 2 thru 14)139,904,297 126,447,244
16 LONG TERM DEBT
17 Bonds (221)256-257 80,000,000 85,272,730
18 (Less) Reacquired Bonds (222)256-257 0 0
19 Advances from Associated Companies (223)256-257 o 0
2A Other Long-Te rm Oebt (224)2#257 56,250,000 40,000,000
21 Unamortized Premium on Long-Term Debt (225)258-259 U 0
22 (Less) Unamortized Discount on Long-Term Debt-Dt (226)258-259 0 0
23 (Less) Current Portion of Long-Term Debt 0 5,272,727
24 TOTAL Long-Term Debt (Total of lines 17 thru 23)136,250,000 120,000,003
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases-Noncunent (2271 0 0
27 Accumulated Provision for Property lnsurance (228.1)0 0
28 Accumulated Provision for lnjuries and Damages (228.2)4,430 0
29 Accumulated Provision for Pensions and Benefits (228.3)119,634 81,088
30 Accumulated Miscellaneous Operating Provisions (228.4)0 0
31 Accumulated Provision for Rate Refunds (229)0 0
FERC FORM NO.2 (12-96)Page 112
14 | 2,413,441)
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
IAn originat
[-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of 2018/Q4
Comparative Balance Sheet (Liabilities and Othet Credits)(continued)
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarterf/ear
Balance
Pnor Year
End Balance
12/31
(d)
32 Long-Tem Portion of Derivative lnstrument Liabilities 0 0
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedgm 0 0
34 Asset Retirement Obligations (230)86,543,216 78,153,583
35 TOTAL Other Noncunent Liabilities (Total of lines 26 thru 34)86,667,280 78,234,67'.!
36 CURRENT AND ACCRUED LIABILITIES
37 Cunent Portion of Long-Term Debt 0 s,272,727
38 Notes Payable (231)0 0
39 Accounts Payable (232\20,448,259 20,613,3s1
40 Notes Payable to Associated Companies (233)0 0
41 Accounts Payable to Associated Companies (234)1,597,614 1,096,406
42 Customer Deposits (235)793,309 8s8,226
43 Taxes Accrued (236)262-263 4,284,366 8,004,191
44 lnterest Accrued (237)556,943 593,826
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 Gollections Payable (241)25,960 160,760
49 Miscellaneous Current and Accrued Liabiliti€s (242)268 5,O95,727 4,942,413
50 Obligations Under Capital Leases4urrent (243)0 0
51 Derivative lnstrument Liabilities (244)0 0
52 (Less) Long-Term Portion gf Derivative lnstrument Liabilities 0 0
53 Derivative lnstrument Liabilities - Hedges (245)0 0
54 (Less) Long-Term Portion of Derivative lnstrument Liabilities - Hedges 0 0
55 TOTAL Cunent and Accrued Liabilities (Total of lines 37 thru 54)36,072,1 78 44,21't,900
56 DEFERRED CREDITS
57 Customer Advances for Construction (252)6,946,399 7,473,904
58 A'ccumutated Deferred lnvestment Tax Credits (255)3,660,61 1 3,391,552
59 Deferred Gains from Dlsposition of Utility Plant (256)0 0
60 Other Defened Credits (253)269 8,294,50'l 9,539,145
61 Other Regulatory Liabitities (254)278 19,175,537 20,411,224
62 Unamortized Gain'on Reacquired Debt (257)260 0 0
63 Accumulated Deferred lncome Taxes - Accelerated Amortization (281)0 0
64 Accumulated Defened lncome Taxes - Other Property (282)33,58S,468 33,370,057
65 Accumulated Defuned lncome Taxes - Other (283)430,533 522,728
66 TOTAL Deferred Credits (Total of lines 57 thru 65)72,097,049 74,708,610
67 TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66)470,990,794 443,602,428
FERC FORM NO.2 (r2-96)Page 113
I
I
T
T
t
I
I
I
T
t
I
I
t
I
T
I
I
t
I
l
This page intentionally left blank.
I
I
I
I
T
t
I
t
T
I
T
I
T
I
T
T
I
I
I
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission 12131t2018
Year/Period of Report
End of 2018/Q4
Statement of lncome
Quarterly
1. Enter in column (d) lhe balance for the reporting qua(er and in column (e) trre balance for the same hree month period for Sre prior year.
other utillty function br lhe current year quader.
other utiliv fundion ,or the prior year quarter
4. lt additional columns are needed phce lhem in a fooklote.
Annual or Quarterly, if apdicable
5. Do not report fourth quarter data in cdumns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenueg and Expenses from Utility Plant Leased tc Others, in another utility columnin a similar manner to a utillty department
Spread the amount(s) over lines 2 thru 26 as apFoprlate, lnclude ttlese amounts in columns (c) and (d) totals.
7. Report amounts in acclunt 414, Other Utility Operating lncome, in he same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 1 I br Natural Gas crmpanies using accounls 404 .1, 404.2, 40/.3, 407 .1 afid 107 .2.
9. Use page 122 for imporlant notes regarding the stalement of income for any acmunt thereof.
10. Give concise explanations conceming unsettled rate proceedings where a conilngency exists srch that retunds of a material aflount may need to be made to the utilivs
customers or wtrich may resuh in material refund to the utility with respect to power or gas purchases. State for each year efiected lhe gross revenues or costs to whicfi the
respect to power or gas purchases.
received or costs incuned ,or power or gas purches, and a $ummary of lhe adjuslments made to balance sheet, income, and expense accounts.
1 2. If any notes appearing in the report to stokholders are applicabte to the Statement of lncome, such notes may be inc{uded at page 1 22.
13. Enter on page 122 a concise explanation ofonly those changes in accountlng mehods made during the lrear which had an efrecl on net rncorne, including the basis of
allocations and apportionments ,rom tho€e used in the preceding year. Also, give he appropriate do{hr etfect of such changes.
14. Explarn ln a lootnote if the previous lrear's/quarter's figures are different from that reported rn prior reports,
Title of Account
Line (a)
No.
Rebrence
Pee
Number
(b)
Totd
Curent Yoa, lo
Date Balance
lor Ouarta/Year
(c)
Totd
Prhr Year b Dab
Balance
fs QtarteriYer
(d)
Curr€nt Th€6
Months Ended
Quaterly Only
t'b Fourlh Qufler
(e)
Prior Three
Monlhs Ended
Quarb.ly Orly
No Fowft Quarler
0
1 UTILITY OPERATING INCOIIIE
2 Gas Operating Revenues (4ffi)30G301 240,A23,727 274,e72219 0 0
3 0pualing Expenses
4 Operation Erpenses (t101)317-325 180,245,676 209,552,009 0 0
5 Maintenance Expenses [402)317-325 6,385,286 4,951,734 0 0
6 D€preciatiofl Expense (403)336-338 17,01 1,09S '17,8S8,473 0 0
Depecialim Expense for Asset Rairenrnt Costs (403,1)335-338 c 0 0 0
I Amorlizalion and Depletion of Utility Plant (404405)336-s38 3,510,009 3,363,732 0 0
I Anprtization of Utillry Plant Acu, Adiustment (406)33&338 (0 0 0
10 Amort. of Prop. Losses, Unrecovered Plant and Reg. Sludy Costs (407.1)t 0 0 0
11 Amortizatiofl ol Conversion Expenses (407.2)0 0 0 0
12 Regulatory Debits (407.3)0 0 0 0
13 (Less) Regulakry Credits (407.4)0 0 0 0
14 Taxes Other thar lnconn Taxes (408, 1)262-263 11,0s0,923 11,587,764 0
15 lncome Tares-Federal (409,1 )262-263 3,629,465 5,843,974 0 0
16 lncome Taxes-Other (409.1 )262-m3 398,627 982,038 0 0
17 ftovision ofDebned lncome Taxes (410.1)23t 235 3,735,957 17,889,626 0 0
18 (Less) Provlsion for Oeferred lncome Taxes-Credit (41 1.1)23+235 4,883,405 19,406,175 0 0
19 lnvestrnenl Tax CreditAdjustmenlNet (41 1.4)269,059 ( 214,4s2t 0 0
20 (Less) Gains from Di$cifion d Utitty Hant (411.6)0 0 0 0
21 Losses from Disposition oi Ulility Plant (41 1,7)0 U 0 0
22 (Less) &ins frun Disposilion ofAlowances (4i1.8)(0 0 0
23 Losses from Disposition of Alowances (41'1.9)I 0 0 0
24 Accretion Expense (41 1. 10)c 0 0 0
25 TOTAL Lrlility Opetalirg Exponses (Totd oI lines 4 thru 24)221,3526%252.U8,123 0 0
26 Net Ulility Operating lncome (Tolalof lines 2le6s 25) (Cary forwtrd to page 116,
ine 27)18,671,031 22,5n,4%0 0
FERC FORM NO.2 (12-96)Page 114
I
rl
t
I
t
I
T
I
T
T
T
I
I
T
t
I
T
T
T
I
Narne of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[]An ortginat
[-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
Statement of lncome
Line
No.
Elec. utility
Current
Year to Date
(in dollars)
(s)
Elec. Utility
Previous
Year to Date
(in dollars)
(h)
Gas tltility
Current
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Date
(in dollars)
6)
Other Utility
Current
Year to Date
(in dotlars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
(t)
1
2 0 0 240,023 727 274,972,219 0 U
'l
4 0 0 180,245,676 209,s52,009 0 0
5 0 0 4,951,734 n 0
6 0 0 17,01 1 ,099 17,$98,473 0 0
7 0 0 0 0 0 0
I 0 0 3,510,009 3,363,732 0 0
I 0 0 0 0 0 0
'10 0 U 0 0 0 0
11 0 0 0 il 0 0
12 0 0 0 0 0 0
'13 0 U 0 0 0 0
14 U 0 11,050,923 11,587,764 0 0
15 0 0 5,843,974 0 0
16 0 0 398,627 982,038 0 n
17 0 0 3,73s,957 17,889,626 0 0
18 U 0 19,406,'175 0 0
19 0 0 269,059 ( 214,4s2)0 0
20 0 0 0 0 0 0
21 0 0 0 0 0 0
22 U 0 0 0 0
23 0 0 0 0 0 0
24 0 0 0 0 0 U
25 0 0 252,448,72X 0 0
26 0 il '18,671,031 22,523,496 0 0
FERC FORM NO.2 (12-e6)Page 115
6,385,286
3,629,465
4,883,405
221,352.6%
Name
lntermountain Gas Company (1)
(2)
OrQinal
Resubmission 12t31t2018
Year/Period of Report
End of 2018/Q4
Statement of lncome(continued)
Line
No.
Title of Acmunt Refuence
Page
Number
(a)(b)
Tolal
Current Year to
tlale Balaoce
for OJarlerffear
(c)
Totd .
Prior Ysar b Dah
Balance
brQrrkrffea
(d)
Cunent Thee
Monlhs Ended
Quadedy Only
l{o Forrlh Quarter
(e)
Prior The€
irlonths Ended
Quarterly ftly
No Fourft Quart€I
(0
27 Net Ulility Operaliq lncone (Carhi hnvad lrom page 114)18,671,0311 22,523,496 0 0
28 OTHER II'ICOII'E AND DEDUCTIOIiS
29 Olher lncome
30 Nonulility Operatirg lncome
31 Revenues form Mercha{dlsing, Jobbing ard Contract Work (415)ol 0 0
32 (Less) Costs and Experse oi hlarEhandising, Job & Cmtract Work (4'16),l 0 0 0
33 Revenues from Norutilr! Operalims (417)3,1S0,Uil 2,068,967 U 0
34 (Less) Experses ot ithnutlity Operdioas (417.1)2,28309q 1,54S,973 0 0
35 t'lonoperding Rentd lncome (418)ol 0 0 0
36 Equity in Earninsof Subsidiary Canpanies (418.1)119 'l u 0 0
37 lnterest and Dlvidend lncome (419)519,76q 2s9,391 0 0
38 Allowance br Olher Funds Used During Corstructlon (119.1),l 0 0 0
39 Miscdlaneors hlonoperalhg lncone (421)14,S621 8,288 0 U
40 Gdn on Ds@ilion of Prope(y (42.1),l 0 0 0
41 TOTAL Olher lnmme (Told of ines 31 thru 40)1,431,5SS1 786,673 0 0
42 Slher lncome Doductions
43 Loss on Disposilion of Property (42,l.2)ol 0 0 0
44 Miscellaleous Amorlizalion (425)q 0 0 0
45 Donatiols (426.1)340 155,n21 230,248 0 0
46 Life lnsurance (426.2)664,224 |1 38,012 0 0
47 Pendties (126.3)6,1251 25 0 0
48 Expenditures for Cerldn Civb, Polifical and Related Activities (426.1)51,1651 59,352 0 0
49 Other Doduc{iorxs (426.5)3,s5ol 3,095 0 0
50 TOTAL Olher lncomo Deductions (Total of fnes 43 lhru 49)340 ss0,5s6l 430,732 0 0
51 Iaxes Applic. to Otrrer lncome and Deductions
52 Taxos Other lhan lncome Taxes (408,2)262-263 ol 0 U
53 lncome Taxesfederd (i109.2)262 263 187,7q 2,951,079 0 0
54 lnmme Taxes-other (409.2)262-X3 5S,43q 673,804 0 0
55 Provislon tor Dehred lncore Taxo (410.2)1,713,S041 2,m9102 0 0
56 (Less) Provisbn for Defeffed lncome Tarcs-Credil (41J.2)234-235 1,740,2051 1 12,963 0 0
57 Investment Tax Credit Adiuslmenls-Nel (41 1,5)Dl 0 0 0
58 (Less) lnveslment Tax Credits (420)ol 0 0 0
59 TOTAL Taxes on Olhet InconB and Deductions (Totd ol lines 52-58)219,782|,5,721,022 0 0
60 Nel Ollrcr lncqne ild Doductlorts (Tolal of lines 41, 50, 59)33r,2rol ( 5,366,0S1)0 U
61 INTEREST CHARGES
62 lnteresl oo LongTetm Debt (427)4 71 s,3Sq 4,s72,825 0 0
63 Amortizalbn of Debt Disc. and Expense (,128)258.259 12s,0291 51,632 0 0
64 Amorlizalion of Loss on Reacquired Debt (428,1)51,594 72,216 0 0
65 (Less; An611.4* of Premium m Debt-Credit (,t29)258 259 ol U 0 0
66 (Less) Amodlzdim of Gdn on Reacquired Debt-Credil (129 1)ol 0 U 0
67 lnlerest on Debt lo Associated Cornpanles (130)340 ol 0 0 U
68 Other Inlerest Expense (431)340 361,11 rl '189,723 0 0
69 (Less) Allowarce hr Borowed Funds Used Duilng Conslruction-Credit (432)36S,69s1 8a348 0 0
70 Net lnterest Charges (Tolal 0f lines 62 lhru 09)4,SS4,41S1 4,80i,048 U 0
71 lncorne Before Exlraordinary ltems (Tolal oflines 27,60 and 70)14,117,8n1 12,351,367 0 n
72 EXTRAORD},IARY IIEiIIS
73 Exlraodinry lncome (434)ol 0 0 0
74 (Less) Extraordinry D€ductirxrs (435)ol 0 0 0
75 Nd Exkaodinary llems (Totd of lire 73 less lne 71)ol 0 0 0
76 lncome Taxes-Fsderal and Olher (409.3)262.263 ,l 0 0
77 Exlraodinary llerns afler Tax€s (Totd ofline 75 less Ine 76)ol 0 0 0
7E Net lncome (Total oflines 71 and 77)14,117,8n1 12,35't,367 0 0
FERC FORM NO. 2 (REV 06-04)Page 116
I
I
T
t
I
I
n
I
I
I
I
I
T
I
I
I
I
t
I
2U-23s
I
This page intentionally left blank.
I
T
T
I
T
I
I
I
T
I
I
I
T
t
I
I
I
I
I
Name of Respondent
Intermountain Gas Company
This
(1)
(21
Reoort ls:
ERn orlglnal
nA Resubmission
Date of Reoort
(Mo. Da, Yi)
1U3112018
Year/Period of Report
End of 20181Q4
Statement of Accumulated Comprehensive lncome and Hedoins Activities
1. Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of.tax basis, where appropriate.
2. Report in columns (D and (g) the amounts of other categories of other cash flow hedges.
3. For each @tegory of hedges that have been accounted for as "fair value hedges", report the accounts affected and the Ielated amounts in a footnote.
Line
No.Item
(a)
Unrealized Gairr
and Losses on
availableJor-sale
securilies
(b)
Minimum Pension
liabililty Adjustment
(net amount)
(c)
Foreign Gurencl
Hedges
(d)
0ther
Adjustmenb
(e)
I Balance of Account 219 at Beglnning of Precedirg
Year
2 Precedirg Quarterffear to Date Reclassifications
from Account 2'19 to Net lncome
J Preceding Quarter/Year to Date Changes in Fah
Value
4 Tohl(lines 2 and 3)
5 Balance of Account 21 9 at End of Preceding
Quarterffear
6 Bahnce ofAccount 219 at Beginning of Current Year 2,933,259 ( 5'19,818)
7 Cunenl Quarterffear to Date Redassifications from
Account 219 lo Net lncome s1 9,818
8 Cunent Quarler/Year lo Date Change$ h Fair Value ( 446,047)
I Total(lines 7 and 8)( 446,047)519,818
10 Balance ofAccount 2'19 at End ot Curent
Quaderffear 2.487,2',12
FERC FORM NO. 2 (NEW 06-02)Page 117
T
T
T
I
I
I
t
I
I
I
T
I
T
t
T
I
T
I
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) 5]An orisinat(2) aA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2O18lQ4
Statement of Accumulated Comprehensive lncome and Hedqino Activities(continued)
Line
No.
Other Cash Flow Hedges
lnterest Rate Swaps
0
Other Cash Flow Hedges
lnsert Footnote at Line 1
to specity categoryl
(s)
Totab lor each
category of
items recorded in
Account 219
(h)
Net lncorne
(Canied Fonvard
ftom Page 1 16,
Line 78)
(i)
Total
Comprehensive
lncome
(j)
1
2
3
4
5
6 2,413,441
7 519,818
I ( 446,047)
I 73,771 73,77'l
'10 2,487,212
FERC FORM NO.2 (NEW 06.02)Page 117a
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) finn Original(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112018
Year/Period of Report
End of 2018/Q4
Statement of Retained Eamings
1. Report all cfiarges ln appropriated retained eamings, unapprogiated retained earnings, and unappropriated und'strfuuted subsilhry eamirBs for the year.
affected in column (b).
3. State the purpose and amount for each resewation or appropriation of rctained eamirps.
4. List flrst Account 439, Adjustnenb to Retained Eamings, reflecting adiustmenb to the openhg balance of retained eamings. Follow by aedit then debit items, in that order.
5. Show dividends for eacfi class and series of capihl stock,
Line
No.
Item
(a)
Contra Primary
Account Afrected
(b)
Cunent Quarter
Yearto Date
Bahnce
(c)
Previors Quarler
Year to Date
Balance
(d)
UNAPPROPRIATED REIAINED EARNINGS
1 Balance-Beginning of Period 70,668,308 69,030,464
2 Ghanges (ldentify by prescribed retained eamings accounls)
2 Adjusfnents to Retained Eamings (Account 439)
4 IOTAL Credits to Retalned Eamings (Account439) (footnote details)14jfi,423 12,351,367
5 TOTAL Debib to Retained Eamings (Account€9) (footnote details)( 476;4n)33,523
6 Balance Tmnsfened from lncome (Acct 433 less Acc't 418.1)
7 Appropriations of Retained Eamings (Account 436)
o TOTAL Appropriations of Retained Eamings (Account 436) (footnote details)
I Dividends Declared-Preferred Stock (Account fi7)
'10 TOTAL Dividends Declared-Prefened Stock (Account 437) (tootnote detai{s)
11 Dividends Dedared-Common Stock (Aocount 438)
12 TOTAL Diviriends Declared-Common Stock (Accounl 438) (footnote detaits)1 0,680,000 10,680,000
13 Tnansfers fipm Acmu nt 2 1 6. 1, Unapproprhted Undistributed Subskjiary Earnings
14 Balance-End of Period (Total of lines 1, 4, 5, E, 8, 10, 1 2, and 13)74,582,608 70,668,308
15 APPROPRIATED RETAINED EARNINGS (Account 2'15)
1A TOTAL Appropriated Retained Eamings (Accounl 2'15) (footnote details)
17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account
18 T0IAL Approprtated Retained Eamings-Amorlizalion Reserye, Federal (Accounl
19 TOIAL Appropnated Retained Eamings (Accounts 215, 215.1) (Total of lines
20 TOTAL Retained Earnings (Acmunts 215, 215.1,216) (Total ot lines 14 ald 1 74,582,608 70,668,308
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216,1 )
Report only on an Annual Basb no Quarterly
22 Balance€eginning of Year (Debit or Crcdit)
23 Equity In Earnings for Year (Credi$ (Account 418.1)
24 (Less) Diviiends Received (Oebit)
25 Olher Changes (Explain)
26 Balance-End ofYear
FERC FORM NO. 2 ({2-96)Page I l8-'t 19
I
I
I
I
T
I
I
I
I
I
T
T
t
I
T
!
I
I
I
T
t
T
s:
lntermountain Gas Company (1)
<2)
An Original
A Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2}',t8
Year/Period of Report
End of 20181Q4
Statement of Cash Flows
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) lnclude commercial paper; and (d) ldentify
separately such items as'investments, fixed assets, intangibles, etc.
(2) lnformation about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation
between "Cash and Cash Equivalents at End of Period" with telated amounts on the Balance Sheet.
(3) Operating Activities - Other: lnclude gains and losses pertaining to operating activities only. Galns and losses pertaining to investing and financing
activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income
taxes paid.
(4) lnvesting Activities: lnclude at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the doltar amount of leases capitalized per the USofA General
lnstruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line Description (See lnstructions for explanation of codes)
(a)
Current Year
to Date
Quarter/Year
Previous Year
to Date
QuarterA'ear
No.
'l Net Cash Flow fmm OperaUng Activities
2 Net lncome (Line 78(c) on page 1 16)14,',t17,823 12,3s1.367
a Noncash Charges (Credib) to lncome:
4 Depreciation and Depletion 20,553,031 21,283,958
5 Amortization of (Specify) (tootnote details)
6 Defened Income Taxes (Net)( 1,173,84s)579,590
7 Investment Tax Credit Adjustrrents (Net)269,05s ( 214,453)
I Net (lnuease) Decrease in Receivables 7,286,019 ( 8,905,1e6)
I Net (lncrease) Decrease in lnventory 485,017 ( 578,974)
10 Net (lncrease) Decrease in Albwances lnventory
11 Net Increase (Deuease) in Payables and Accrued Expenses 262,626 ( 1 1,180,300)
12 Net (lncrease) Decrease in Other Regulatory Assets
13 Net lncrease (Decrease) in Other Regulatory Liabilities ( 399,609)6,742,866
14 (Less) Allowance for other Funds Used During Construction
15 (Less) Undistributed Earnings from Subsidiary Companies
16 Other (footnote details):
17 Net Cash Provided by (Used in) Operating Activities
10 (Total of Lines 2 thru 16)41,400,117 20,078,858
19
20 Cash Flows from lnveslment Aclivities:
21 Constuctbn and Acquisition of Plant (ircluding land):
22 Gross Additions to Utility Plant (!ess nuclear fuol)( 50,020,572)( 33,270,239)
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utility Plant
25 Grpss Additions to Nonutiltty Plant
26 (Less) Allowance fcr Otrer Funds Used During Construciion
27 Other (footnote details):
28 Cash Ortflows for P tant (Tolal of line s 22 lhru 27 |( 5A,02O,s72)( 33,270,239)
29
30 Aquisition ot Other NoncunentAssets (d)
31 Proceeds from Disposal of Noncunent Assets (d)( 218,117)( 356,587)
JZ
33 lnvestments in aM Advances lo Assoc. and Subsidiary Companies
34 Contribulions and Advances from Assoc. and Subsidiary Companles
1E Disposition of lnvestrnents in (and A&ances to)
36 Assochted and Subsidiary Compani€s
37
38 Purchase of Investrnent Securities (a)( 2,140)( 40,897)
39 Proceeds kom Sales of lnvestrnent Securities (a)
FERC FORM NO.2 (12.96)Page 120
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoorl
IxlAn
ls;
Original
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of p!!@[
Statement of Gash Flows (continued)
Line
No.
Description (See lnstructions for explanatlon of codes)
(a)
Cunent Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
40 Loans Made or Purchased
41 Colledions on Loans
42
43 Net (lncrease) Decrease in Receivables
44 Net (lncrcase) Decrease in lnventory
45 Nel (lncrease) Decrease in Allowances Held lor Speorlalion
46 Net lncrcase (Decrease) in Payables and Accrued Expenses
47 Other (footnote details):
48 Net Cash Provided by (Used in) lnvesiing Activilies
49 (Total of lines 28 thru 47)( 50,240,829)( 33,667,723)
50
51 Cash Flows from Financing Activilies:
52 Proceeds from lssuance of:
53 Long-Term Debt (b)( 263,978)
54 Preferred Stock
55 Common Stock 10,000,000 10,000,000
56 Other (footnote details): See foolnote 1 ( 383,486)( 137,2e1)
57 Net lncrease in Short-term Debt (c)16,250,000 19,150,000
58 Other (footnoh details):
59 Cash Provided by Oubide Sources (Total of Ines 53Ihru 58)25,866,5r4 28,748,731
60
61 Payments for Retirement ot
62 { 5,272,730\( 5,272,7271
63 Prefened Stock
64 Common Stock
65 Other (footnote details) :
66 Net Decrease in Short-Term Debt (c)
67
68 Dlvidends on Preferred Stock
69 Dividends on Common Stock ( 10,680,000)( 10,680,000)
70 Net Cash Provided by (Used in) Financing Activities
71 fohl of lines 59 thru 69)9,913,784 12,796,004
72
73 Ne[ lncrease (Decrease) in Cash and Cash Equivalents
74 (Total of line 18,49 aM 71)1,073,072 ( 792,861)
AE
76 Gash and Cash Equivalenls at Beginning ol Penlod 355,943 1,'t48,804
77
78 Cash and Cash Equivalents at End of Period 1,429,015 355,943
FERC FORM NO. 2 (12-96)Page 120a
I
Long-Term Debt (b)
I
I
FERC FORM NO. 2y3-Q (REV 12-07)122.1
t
T
t
I
T
I
T
I
T
T
T
I
T
T
T
T
T
T
T
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2) _A Resubmission
Date of Report
(Mo, Da, Yr)
1U3112018
Year/Period of Report
201Uo,4
Notes to Financial Statements
1. Provide important disclosures the lncome for the Year, Statement of Retained Earnings for the
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one staternent. The disclosures must be on the same subject matters and
in the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.2. Futnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the lnternal
Revenue Service involving possible assbssment of additional income taxes of material amount, or a ctalm for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current year's plan or trust curtailments,
terminations, transfers, 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 consolidated plan, (1 ) the amount of cost recognized in the
respondent's financial statements for each plan for the period presented, and (2) the basis for determining the respondent's share of the total
plan costs.
4. Furnish details on the respondent's asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the
recovered through rates to settle such obligations. ldentify any mechanism or account in which recovered funds are being placed (i.e. trust funds,
insurance polircles surety bonds), Furnish details
the obligations. lnclude
on the accounting for the asset retirement oblig ations and ny changes tn the meas ure ment or
od of accounting for details on the accounting for settlement of the obligations and any gains or losses expected OT
incurred on the settlement.5. Provide a tist of all environmental credits leceived during the reporting period.
6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7. WhereAccountlS9,UnamortizedLossonReacquiredDebt,and2ST,UnamorlizedGainonReacquiredDebt,arenotused,givean
explanation, providing the rate treatment given these item. See General lnstruction 17 of the Uniform System of Accounts.L Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions,
9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolklated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (i.e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
10. Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount to
utility's customers or that the utili$ may receive a material
the contingency relates and
refund with respect to power or gas purchases State for each year affected the
gross revenues or costs to which 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
afiecting revenues received or costs incuned for power or gas purchases, and sumrnarize the adjustments made to balance sheet, income, and
expense accounts.
only those significant changes tn accounting methods made during the yearwhich had an effect on .
the approximate dollar effect
net income including
and apportionments from those used tn the preceding year.Also give 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 contained in the most recent FERC Annual Report may be omitted.
14. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred which
have a material effect on the respondent. Respondent must include in the notes signiticant 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 signiflcant new borrowings or modifications of existing financing agreements: and changes resulting from
business combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though
a significant change since year end may not have occurred.
15. Finally, if the notes to the f inancial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.
3.pensions (PBOP) plans,
no.1
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An Original
(2)_ A Resubmission
Date of Report
(Mo, Da, Yr)
12131t2018
Year/Period of Report
2018/Q4
Notes to Financial Statements
NOTE 6 - ASSET RETIREMENT OBLIGATIONS
The Company records obligations related to retirement costs of natural gas distribution mains and lines as asset
retirement obli gations.
A reconciliation of the Company's liability, which is included in deferred credits and other liabilities - other on
the Consolidated Balance Sheets, for the years ended December 31 was as follows:
2018 2017
Balance at beginning of year
Liabilities incurred
Liabilities seffled
Accretion expense (related to regulatory assets)
Revisions in estimates
(n thousands)
$ 139,362 $ 124,4186,009 8,743(1,070) (924)
7,879 7,125
1,151
Balance at end ofyear $ 153,331 $139,352
The Company believes that largely all expenses related to asset retirement obligations willbe recovered in rates
over time and, accordingly, defers such expenses as regulatory assets.
NOTE 9 _ EMPLOYEE BENET'IT PLANS
Pension and other postretirement benefit plans
The Company has a noncontibutory qualified defined benefit pension pian and other postretirement benefit
plans for certain eligible employees. The Company uses a measurement date of December 31 for all of its
pension and postretirement benefit plans.
Prior to 2017,the defined benefit pension plan benefits and accruals were frozen. The Company's pension assets
are included in MDU's master trust. [n October 20l8,the Company transferred the liability of certain
participants in the defined benefit pension plan, who are currenfly receiving benefits, to an annuity company.
The transfer of the benefit payments for these participants reduces the Company's liability and future premiums.
Effective January l, 2010, eligibility to receive retiree medical benefits was rnodified at Cascade and
Intermountain. Cu:rent employees at Intermountain, and those hired before June 7,1992 at Cascade, who had
attained age 55 with 10 years of continuous service by December 31,2010, will be provided the cunent retiree
medical insurance benefits or can elect the new benefit, if desired, regardless of when they retire. All other
employees must meet the new eligibility criteria of age 60 and 10 years of continuous service at the time they
retire. These employees will be eligible for a specified company funded Retiree Reimbursement Account.
Employees at Intermountain hired after December 31, 2009, and employees at Cascade hired after Jure 1,1992,
will not be eligible for retiree medical benefits.
Im2012, the Company modified health care coverage for certain retirees. Effective January 1,2073, post-65
coverage was replaced by a fixed-dollar subsidy for retirees and spouses to be used to purchase individual
insurance through an exchange
FERC FORM NO. 2/3-Q (REV r2-07)122.2
r
n
r
I
T
Name of Respondent
lntermountain Gas Company
This Report is:
(1) XAn Original
(2) -- A Resubmission
Date of Report
(Mo, Da, Yr)
12t3112018
Year/Period of Report
2018n4
Notes to Financial Statements
Changes in benefit obligation and plan assets for the years ended December 31, 2018 and2017 and amounts
recognized in the Consolidated Balance Sheets at December 3 I , 20 1 8 and 2017 , were as follows:
2018
Pension Benefits Other Postretirement Benefits20t7 20t8 2077
(n thousands)
Change in benefit obligation:
Benefit obligation at beginning of year
Service cost
Interest cost 3,057 3,406
Plan participants' contributions
Actuarial (gain) loss (6,979)
Benefits paid (7,350) (5,567)
Benefit obligation at end of year 81,584
Change in net plan assets:
Fair value of plan assets at beginning of year
Actual gain (loss) on plan assets (4,929)
Employer contribution --
Planparticipants'contributions ---
Benefits paid (7,350) (5,567)
Fair value of net plan assets at end of year
Funded status - over (under) S (9,445)
Amounts recognized in the Consolidated
Balance Sheets at December 31:
Other assets (noncurrent) $
$ 2,415
Other liabilities (noncr"r:rent) (9,445)
Net amountrecognized$ (9,445) $ (8,438)
Amounts recognized in regulatory assets
(liabilities) consist of:
Actuarial loss $ 41,834
Prior service creditTotal $41,834 $40,552
$ 91,107 s 20,474 $ 20,499
20,474
21,674
$ 2,988
(1,215)
$ 92,856
r97
633
3,910
(1,367)
92,856
84,418
747
(1,367)
72,739
$ (8,438)
(8,438)
S 2,347
$ 40,552
S 2,627
210
730
400
Q,493)
(1,294)
77,844
78,920
11,065
269
400
(1,294)
84,418
$ 2,347
$
(64r)
$ 1,200,
$ 3,998
(1,371)
$ 3,352
27,674
(663)
20,191$ l,2oo,
(63)
20,077
2,230
392
392
$ 4,903
(1,551)
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 table above are
expected to be reflected in rates charged to customers over time. For more information on reguiatory assets
(liabilities) see Note 3.
Unrecognized pension actuarial losses in excess of 10 percent of the greater of the projected benefit obligation
or the market-related value of assets are anortized on a straight-line basis over the average life expectancy of
plan participants. The market-related value of assets is determined using a five-year average of assets.
FERC FORM NO. Z3-Q (REV 12-07)122.3
r
tl
T
t
T
n
T
T
Name of Respondent
lntermountain Gas Company
This Report ls:
(1) XAn Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
2018/Q4
Notes to Financial Statements
Weighted average assumptions used to determine benefit obligations at December 31 were as follows
Pension Benefits Other Postretirement Benefits
2018 20t7 2018 2017
Discount rate
Expected return on plan assets
4.440/00
6.7sYo
3.40%
6.75%
4,03yo
5,71yo
3.38%
5.75%
Weighted average assumptions used to determine net periodic benefrt cost for the years ended December 31
were as follows:
Pension Benefits Other Posffetirement Benefits2018 2017 2018 2017
Discount rate
Expected return on plan assets
3.40o/"
6.7s%o
3.86%
6.75%
3.38o/"
5.75"h
3.83%
5.75%
The expected rate of return on pension plan assets is based on a targeted asset allocation range determined by
the firnded ratio of the plan. As of December 3 1 , 2018, the expected rate of retum on pension plan assets is
based on the targeted asset allocation range of40 percent to 50 percent equlty securities and 50 percent to 60
percent fixed-income securities and the expected rate of retum from these asset categories. The expected rate of
return on other posffetfuement plan assets is based on the targeted asset allocation range of 25 percent to 30
percent equlty secr-uities and 70 percent to 75 percent fixed-income securities and the expected rate of retum
from these asset categories. The expected return on plan assets for other postretirement benefits reflects
insurance-related investment costs.
Heaith care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
follows:
2018 2017
Health cate trend rate assumed for next year
Health care cost trend rate - ultimate
Year in which ultimate trend rate achieved
7,5Yo - 8.0Yo
4.sYo
2024
7.5% - E.5%
4.5%
2024
The Company's other poshetirement benefit plans include health care benefits for certain retirees. The plans
underlying these benefits may require contributions by the retiree depending on such retiree's age and years of
service at 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
contibutions each year by the excess ofthe expected health carc cost trend rate over six percent.
Assumed health care cost trend rates may have a significant effect on the arnounts 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, 2018:
1 Percentage 1 Percentage
Point Increase Point Decrease
(In thousands)
Effect on total of service and interest cost components
Effect on postretirenrent benefit oblrgation
(2e)$33$ 973
$$ (848)
FERC FORM NO. 2/3-Q 122.4
r
n
T
I
I
I
I
T
I
r
I
E
T
t
I
u
T
T
t
Name of Respondent
lntermountain Gas Company
This Report is.
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
1A31nxi
Year/Period of Report
201€t/Q4
Notes to Financial Statements
Outside investrnent 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 administration. The Company strives to maintain investment
diversification to assist in minimizing the risk of large losses. The Company's policy guidelines allow for
investment of frurds in cash equivalents, fixed-income securities and equlty securities. The guidelines prohibit
investment in commodities and futwes contracts, equity private placement, employer securities, leveraged or
derivative securities, options, direct real estate investments, precious metals, venture capital and limited
parbrerships, The guidelines also prohibit short selling and margin transactions. The Company's practice is to
periodically review and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit
price) in an orderly transaction between market participants at the measurement date. The fair value 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 deterrnined
using other observable inputs including pricing from outside sorrrces.
The estimated fair value of the pension plan's Level I 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 I and Level 2 collective and mutuai 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 rnunicipal bonds is
determined using other observable inputs, including benchmark yields, reported trades, broker/dealer quotes,
bids, offers, future cash flows and other reference data. The estimated fair value of the pension plan's Level 1
U.S. Government securities is valued based on quoted prices on an active market.
The estimated fair value of the pension plan's Level2 U.S. Government securities are valued mainiy using
other observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers, to be
announced prices; future cash flows and other reference data. Some of these securities are valued using pricing
from outside sources.
Though the Company believes the methods used to estimate fair value are consistent with those used by
other market participants, the use of other methods or assumptions could result in a different estimate of
fair value. For the years ended December 3 i, 2018 ard20l7, there were no transfers between Levels 1 and
2.
FERC FORM NO.2/3-Q (REV t2-07)122,5
r
r
I
t
T
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
uate oI KeDon
(Mo, Da, Yi)
1A31DOl8
YeaflPenod ot t{epon
End of 2018/Q4
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No,
Item
(a)
Total Company
For the Cunant
Quarterl/ear
1 UTILITY PLANT
2 ln Service
I Plant in Service (Classified)686,657,267
4 Property Under Capital Leases
5 Plant Purchased or Sold
D Completed Construction not Classified 18,075,045
7 Experimental Plant Unclassifred
I TOTAL Utility Plant (Total of lines 3 thru 7)704,732,312
o Leased to Others
10 Held fior Future Use 2,080,758
11 Construction Work in Progress 3,850,091
12 Acquisition Adjustments
13 TOTAL Utility Plant (Total of lines 8 thru 12)710,663,161
14 Accumulated Provisions for Depreciation, Amortization, & Depletion 347,367.673
15 Net Utility Plant (Iotal of lines 13 and l4)363,295,488
'16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 ln Service
18 Depreciation 334,380,681
19 Amortization and Depletion of Producing Natural Gas Land and Land Rights
20 Amortization of Underground Storage Land and Land Rights
2t Amortization of Other Lttility Plant 12,625,070
22 TOTAL ln Service (Tolal of lines 18 thru 21)347,005,751
a1 Leased to Others
24 Depreciation
25 Amortization and Depletion
ID TOTAL Leased to Others (Total of lines 24 and 25)
Held for Future Use
28 Depreciation 361,922
29 Amortization
30 TOTAL Held for Future Use (Total of lines 28 and 29)361,922
31 Abandonment of Leases (Natural Gas)
32 Amortization of Plant Acquishion Adjustment
33 TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22, 26, 30, 31 , and 32)347,367,673
FERC FORM NO.2 (12-s6)Page 200
I
I
T
T
T
I
t
t
T
I
I
t
T
I
T
T
T
T
T
Name of Respondent
lntermountain Gas Company
S:
(1)
(2)
An Original
A Resubmission
Date of Reoort
(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
Summary of Utility Plant and Accumulded Provisions for Depreciation, Amortization and Depletion (continued)
Line
No,
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(0
1
2
?686,657,267
4
5
6 18,075,045
7
I 704,732,312
a
'10 2,080,758
11 3,850,091
12
13 710,663,161
14 347,367,673
15 363,295,488
16
17
18 334,380,681
19
20
21 12,625,070
tl 347,005,7s1
23
24
25
to
27
28 361,922
10
30 361 ,922
31
7,)
33 347,367,673
FERC FORM NO.2 (12-96)Page 201
<l
II
I
I
Name of Raspondent
lntermountain Gas Company
This Reoort ls:(1) finn Originat(2) [-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of 2018/Q4
Gas Plant ln Service (Accounts '101,102,103, and 106)
1. Report below the orQinal cost of gas plant in service according to the prescribed accounts.
2. ln addition to Account 101 , Gas Plant in Servlce (Classified), this page and the next inctude Account 1 02, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account "106, Completed Construction Not Classified€as.
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 effect of such accounts.
5. Ctassify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and inctude the entries In column (c).Also to be included in c-olumn (c) are enhies for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amounl of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. lnclude also in column (d) reversals of tentative dishibutions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
1 INTANGIBLE PLANT
I 301 Organization 2,506
3 302 Franchises and Gonsents 429,487
4 303 Miscellaneous lnlangible Plant 45,187,904 1,049,821
5 TOTAL lntangible Plant (Enter Total of lines 2 thtu 4)45,619,897 1,049,021
o PRODUCTION PLANT
7 Natural Gas Produdion and Gathering Plant
8 325.'l Producing Lands
I 325.2 Producing Leaseholds
10 325.3 Gas Rights
11 325.4 Rights-of-Way
12 325.5 Other Land and Land Rights
't3 326 Gas Well Structures
14 327 Field Compressor Station Structures
'15 328 Field Measuring and Regulating Station Equipment
'16 329 OtherStructures
17 330 Producing Gas Wells-Well Construction
't8 33,l Producing Gas Wells-Well Equipment
19 332 Field Lines
20 333 Field Compressor Station Equipment
21 334 Field Measuring and Regulating Station Equipment
22 335 Dritling and Cleaning Equipment
23 336 PurificationEquipment
24 337 Other Equipment
25 338 Unsuccessful Exploration and Development Costs
26 339 Asset Retirement Costs for Natural Gas Production and
27 TOTAL Production and Gathering Plant (Enter Total of lines I
28 PRODUCTS EXTRACTION PI.ANT
29 340 Land and Land Rights
30 341 Structures and lmprovements
31 342 Exfaction and Refining Equipment
32 343 Pipe Lines
33 344 Extracted Products Storage Equipment
FERC FORM NO.2 (12-96)Page 204
I
Name of Respondent
lntermountain Gas Gompany
This
(1)
(2)
Reoort ls:
fiAn originat
IA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of 2018/Q4
Gas Plant in Service (Accounts 1O1,102,103, and '106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avord serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (D reclassifications or transfers within utility plant accounts. lnclude also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recotded in Account 102. ln showing the clearance of Account 102, include in column (e) the
amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or
credits to primary account classifications.
7. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirements of these pages.
8. For each amount comprising the reported balance and changes in Account 1 02, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. lf proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of
such filing.
Line
No.
Retirements
(d)
Adjustments
(e)
Transfers
(D
Balance at
End ofYear
(s)
I
2 2,506
3 429,487
4 46,237,725
5 46,669,718
o
7
8
o
10
11
12
t3
14
15
16
17
18
19
20
21
22
2X
24
25
26
27
28
29
30
31
32
33
FERC FORM NO. 2 (12-s6)Page 205
I
(1)
(2)
An Original
A Resubmission
Date of ReDort
(Mo, Da, Yi)
12131t2018
Year/Peraod of Report
End of 20181Q4
Gas Plant in Service (Accounts 101,'t02, 103, and't06) (continued)
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
{c)u 345 CompressorEquipment
1E 346 Gas Measuring and Regulating Equipment
36 347 Other Equipment
37 348 Asset Retirement Costs for Products EXraction Plant
38 TOTAL Products Extraction Plant (EnterTotal of lines 29 thru 37)
10 TOTAL Natural Gas Production Plant (EnterTotal of lines 27 and
40 Manufactured Gas Production Plant (Submit Supplementary
41 TOTAL Production Plant (Enter Total of lines 39 and 40)
42 NATURAL GAS STORAGE AND PROCESSING PI-ANT
43 Underground Storage Ptant
44 350,1 Land
45 350.2 Rights-of-Way
46 351 Structures and lrnprovements
47 352 Wells
48 352.1 Storage Leaseholds and Rights
49 352.2 Reservoirs
50 352.3 Non{ecoverable Natural Gas
s1 353 Lines
52 354 Compressor Station Equipment
53 355 Other Equipment
54 356 PurificationEquipment
55 357 Other Equipment
s6 358 Asset Retirem€nt Costs for Underground Storage Plant
57 TOTAL Underground Storage Plant (Enter Total of lines 44 thru
EP Other Storage Plant
RA 360 Land and Land Rights 292,s88
60 361 Structures and lmprovements 6,164,426 2,028,55s
6'l 362 Gas Holders 3,698,508
62 363 PurificationEquipment 1,555,545 298,235
53 363.1 Llquefaction Equipment 3,407,686 145,038
64 363.2 Vaporizing Equipment 2,968,982
65 363.3 Compressor Equipment 8,020,260 432,030
66 363.4 Measuring and Regulating Equipment 172,132
ot 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)26,280,127 2,903,858
Base Load L(uefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Rights
72 364.2 Strustures and lmprovements
aa 364.3 LNG Processing Terminal Equipment
74 364.4 LNG Transportation Equipment
75 364.5 Measuring and Regulating Equipment
IO 364.6 Compressor Station Equipment
77 364.7 Communications Equipment
78 364.8 Other Equipment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and
FERC FORM NO.2 (12-96)Page 206
Name ot Responclent
lntermountain Gas Company
I
tl
n
t
I
I
t
T
I
I
I
I
I
I
T
t
T
T
t
I
T
T
T
T
T
t
I
T
T
T
I
T
T
T
t
I
I
t
!
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort Is:
fiAn originat
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112018
Year/Period of Report
End of 2018/Q4
Gas Plant in Service (Accounts 101,102, {03, and 106) (continued)
Line
No.
Retirements
(d)
Adjustments
(e)
Transfers
(fl
Balance at
End ofYear
(s)
34
35
36
37
38
39
40
41
42
43
44
45
40
47
48
49
50
51
JI
53
54
tt
56
E1
58
59 292,588
60 55,500 8,137,481
61 3,698,508
62 1,853,780
bJ 3,552,724
64 2,968,s82
65 17,500 8,434,790
66 172,132
67
68
69 73,000 29,'110,98s
70
71
72
aa
74
75
76
77
78
79
80
FERC FORM NO.2 (12-96)Page 207
l
Name of Respondent
lntermountain Gas Company
S:
(1)
(2)
An Original
A Resubmission
Date of ReDort
(Mo, Da, Yi)
12131t2018
Year/Peraod of Report
End of 2018/Q4
Gas Plant ln Service (Accounts 1O1,102,103, and 106) (conUnued)
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
81 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57,26,280,127 2,S03,858
82 TRANSMISSION PLAN
83 365.1 Land and Land Rights 782,965
84 365.2 Rights-of-Way
85 366 Structures and lmprovements 77,152
86 367 Mains 69,472163 135,900
87 368 Compressor Station Equipment 1,730,359
8B 369 l\Ieasuring and Regulating Station Equipment
89 370 Communication Equipment 714,440
90 371 Other Equipment
91 372 Asset Retirement Costs for Transmission Plant 706,338 54,074
92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91)73,483,317 189,974
o1 DISTRIBUTION PLANT
94 374 Land and Land Rights 646,118 1,'164,967
95 375 Struclures and lmprovements 18,84t
96 376 Mains 177,945,123 15,710,009
97 377 Compressor Station Equipment
98 378 Measuring and Regulating Station Equipment-General 1 0,59s,1 26 916,669
99 379 Measuring and Regulating Station Equipment-City Gate
100 380 Services 161,963,271 9,453,394
101 381 Meters 43,883,697 1,904,536
102 362 Meter lnstallations 15,966,755 770,233
103 383 House Regulators 6,75s,908 1,035,294
104 384 House Regulator Instellations 8,169,092 1,513,164
'105 385 lndustrial Measuring and Regulating Station Equipment 12,043,417 815,351
106 3E6 Other Property on Customers' Premises
107 387 Other Equipment
108 388 Asset Retirement Costs for Dishibution Plant 23,770,518 3,672,515
109 TOTAL Distribution Plant (EnterTotal of lines 94 thru 108)461,757,889 36,956,132
'110 GENERAL PLANT
tl'l 389 Land and Land Rights 2,323,086
112 390 Structures and lmprovements 1 9,095,388 5,836,174
113 391 Office Fumiture and Equipment 8,364,880 1 ,013,079
114 392 Transportation Equipment 10,811,799 853,799
115 393 Stores Equipment 5,267
116 394 Tools, Shop, and Garage Equipment 6,721,683 4s0,331
117 395 LaboratoryEquipment
118 396 Power Operated Equipment 2,292,248 892,918
119 397 CommunioationEquipment 1,653,S87 1,391,386
120 398 MiscellaneousEquipment
121 Subtotal (Enter Total of lines 111 thru 120)5't,263,071 10,442,954
122 399 Other Tangtble Property
147 399.1 Asset Retirement Costs for General Plant
124 TOTAL General Plant (EnterTotal of lines 121,122 and 123)51,263,471 10,442,954
125 TOTAL (Accounts 101 and'106)658,404,301 51,542,739
126 Gas Plant Purchased (See lnstruction 8)
127 (Less) Gas Plant Sold (See lnskuction 8)
128 Experimental Gas Plant Unclassffied
129 TOTAL Gas Plant ln Service (Enter Total of lines 125 thru 128)658,404,301 51,s42,739
FERC FORM NO. 2 (12-96)Page 208
I
I
I
I
t
I
I
I
t
I
T
T
T
t
T
T
T
T
I
T
I
I
T
I
T
T
T
T
T
T
t
T
T
T
I
T
T
T
T
T
Name of Respondent
lntermountain Gas Company (1)
(2)
ls:
Original
A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
YeariPeriod of Report
End of 2018/Q4
Gas Plant in Service (Accounts 10r, 102, 103, and 106) (continued)
Line
No.
Retirements
(d)
Adjustments
(e)
Transfers
0
Balance at
End ofYear
(s)
81 73,000 29,1 't0,985
82
83 782,865
84
85 77,152
86 69,608,063
87 1,730,359
88
89 714,440
90
9'1 760,412
o,73,673,291
93
94 1,811,08s
95 18,864
96 551,463 21,zfi 193,124,927
s7
98 137,994 1"t,373,801
99
100 379,038 21 171 ,01 6,369
101 1,622,953 44,165,280
102 277,081 16,459,907
103 2,M8 7,789,154
'104 203 9,682,053
105 75,911 12,782,857
'r06
107
108 292,O12 27,151,021
109 3,338,703 495,375,318
110
111 1,636 2,321,450
112 8't ,519 24,850,043
113 9,377,959
114 619,770 11,M5.828
1'15 5,267
116 247,482 6,924,932
117
118 798,310 2,386,856
119 54,708 2,990,655
120
121 1,803,025 59,903,000
122
123
124 1,803,025 59,903,000
125 5,214,728 704,732,312
126
127
128
129 s,2'14,728 704,732,312
FERC FORM NO. 2 (12.95)Page 2Og
Name of Respondent
lntermotintain Gas Gompany
This Report ls:(1) ffinn Originat(2\ [lA Resubmission
Date of Report
(Mo, Da, Yr)
12131t2018
Year/Period of Reporl
End of 2018/Q4
Gas Plant Held for Future Use (Account 105)
1. Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other
items of property held for future use.
2. For property having an original cost of $1 ,000,000 or more previously used in utility operations, now held for firture use, give in
column (a), in addition to other required information, the date that utility use of such property was discontlnued, and the date the
original cost was transfened to Account 105.
Line
No.
Descriplion and Location
of Property
(a)
Date Originally lnclded
in this Acmunt
(b)
Date Expected to be Used
in Utillty Servlce
(c)
Balance al
End ofYear
(d)
1 Gustomer Service Center Land and Structure 05t01t2017 05t01t2022 2,080,758
2
3
4
5
6
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 2,080,758
FERC FORM NO.2 (12-96)Page 214
t
T
T
t
T
I
T
t
t
T
T
t
I
I
T
T
T
T
!
of Respondent
Da,lntermountaln Gas Company (1)
(2)
An Original
A Resubmission 12t31t2018
YeailPeriod of Reporl
End of 20'18/Q4
Construction Work in Progress.Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development,
and Demonstration (see Account 107 of the Uniform System of Accounts).
3, Minor projects (less than $1,000,000) may be grouped.
Line
No.
Description of Project
(a)
Construction Work in
Progress-Gas
(Account '107)
(b)
Estimated Additional
Cost of Project
(c)
1 Pressure & capacity betterment along Ustick Rd in Caldwell 2,019,469
2
3 Minor projects less than $1,000,000:
4 Distribution 223,869 2,703,833
5 General 657,504 459,109
6 lntangible 943,652 985,1 43
7 Other Production
I LNG 5,597 59,403
I Gas Transmission 6,397
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 3,850,091 4,2,t3,995
FERC FORM NO.2 {12-s6)Page 216
Name of Respondent
lntermountain Gas Company
This Report is:
(1)X An Original
(2\ _A Resubmission
Date of Report
(Mo, Da, Yr)
1Avno18
Year/Period of Report
2018tQ4
General Description 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 detemining the amount capitalized, (c) the method of distribution to conshuctlon jobs, (d) whether different rates are applied to
different types of construction, (e) basis of differentiation 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
lnstrudions 3 (17) of the Uniform System of Accounts.
3. \A/here a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adiustment 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 2017. Common equity costs reflect the level approved
in rates by the IPUC in Case INT-G-16-03.
Lonq-Term Debt lnterest Expense Rate
The long-term debt interest rate is interest expense plus amortization of discounVloss less premium/gain lor 2018 divided
by long{erm debt balances less the net of unamortized premium/gain and discounUloss as of December 31,20'17.
LONG-TERM DEBT AND EMBEDDED DEBT RATE
rTE[4 DEBT
LONG-TERIf, DEBT (Excludlng LOC) $85,272,730.00
AMORTIZATION DEBT EXPENSE (4.4280 excluding LOC)
UNAMORTIZED LOSS ON REAGQUIRED DEBT (48.42811
D=-Em75oI6-
l+s ot 1213112017
LONG.TERM
ASSOCIATED
AMORT/EMBED
DED
INTEREST
$3,685,300.00
't't,462.40
72,216.00
$3,768,978.40
4.42d=
FERG FORM NO.2 1 218.1
Name of Respondent
lntermountain Gas Company
This Report is:
(1)XAn Original
(2) - A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
Year/Period of Report
2018/Q4
General Description of Construction Overhead Procedure
I
T
T
t
T
t
T
T
AVERAGE SHORT.TERM DEBT AND EFFECTIVE RATE
BEGINNING ENDING AVERAGE
SHORT.TERM
DEBT
SHORT-TERM
DEBT
SHORT.TERM
DEBT .
AMORT DEBT
EXPENSE
TOTAL
COMM/
INTEREST
EXPENSEMONTH
DECEMBER 17
JANUARY
FEBRUARY
IIARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER 18
MONTH
DECEMBER 17
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVETIiBER
DECEMBER 18
INTEREST COMMITEXPENSE FEE
52,250,000
40,000,000
34,250,000
26,100,000
14,400,000
8,300,000
10,200,000
15,975,000
25,000,000
32,8s0,000
46,650,000
56,325,000
62,225,000
5,934,377.60
4,164,464.42
4,772,247.88
6,378,809.14
7,736,412.40
9,358,808.47
12,217,351.60
12,582,909.34
12,442,372.60
13,955,558.52
13,186,955.85
11,279,940,87
8,801,872.04
40,000,000
34,250,000
26,1 00,000
14,400,000
8,300,000
10,200,000
15,975,000
25;000,000
32,850,000
46,650,000
56,325,000
62,225,000
56,250,000
46,125,000
37, 12s,000
30,175,000
20,250,000
1't,3s0,000
9,250,000
13,087,500
20,487,500
28,925,000
39,750,000
5"1,487,500
59,275,000
59,237,500
114,656.72
95,384.02
58,017.77
60,345.93
23,672.25
s3,841.52
10,274.60
75,253.43
90, 104.07
1 33,1 62.1 5
137,535.97
189,220.66
211,728.10
12,809.02
12,809.03
11,569.44
12,809.02
12,s95.83
12,809.03
12,395.83
12,809.03
1 ,711.83
8,854.17
9,149.31
8,854.17
13,045.13
9,463.87
9,463.86
9,463.86
9,463.86
9,463.86
9,463.86
9,453.86
9,463.86
9,463.86
9,463.86
9,453.86
9,463.86
9,463.86
136,929.61
1 17,656.91
79,05't.07
82,618.81
45,531.94
76,114.41
32,134.29
97,526.32
101,279.76
1 51 ,480.1 8
156,149.14
207,538.69
234,237.09
$=
BEGINNING ENDING
426,525,000 1,253,197.19 142,020.84
113=
32,809,615
AVERAGE
123,030.19 1,518,248.22
s= 4.63
WIP.wlPWIP
4164,464.42
4,772,247.89
6,378,809.14
7,736,412.40
9,358,808.47
12,217,351.60
12,582,909.34
12,442,372.60
13,955,558.52
13,1E6,955.85
11,278,940.87
I,AO1 ,872.04
3,850,091.20
5,049,421
4,468,356
5,575,529
7,057,611
8,547,610
10,788,080
12,400,130
12,512,U1
13,198,966
13.571,2s7
12,232,948
10,040,406
6,32s,982
121,768,937
113=
9,366,841!fl=
t
II FERG FORM NO.2 (RilV 124.7) _ 218.2 ,
AVERAGE
WORK.IN.PROGRESS
Name of Respondent
lntermountain Gas Company
This Report ls:(1) [nn orlginat(2) llA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
General Description of Construction Overhead Procedure (continued)
COMPUIATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RAIES
1. For line (5), colurnn (d) below, enter the rate granted in ttre last rate proceedlng. lf not available, use the average rate eamed during the preceding 3 years.
2. tdentify, in a foolnote, the specific entity used as lhe source for he capihl struclurc figures.
3. lndicate, h a footnote, if fire reported rate of refum is one that has been approved in a rate case, black-box settlernent rate, or an achal three-year average rate,
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line
No,
Title
(a)
Amount
(b)
Capitalizatbn
Ration (percent)
(c)
Cost Rate
Percentage
(d)
('l) Average Short-Tem Debt S 32,809,615
(2) Short-Term lnterest s 4,63
(3) Long-Term Debt D 85,272,7fi d 4.42
(4) Prefened Stock P p
(5) Common Equity 126,M7,244 c 9.50
(6) Total Capitalization
(7) Average Comtrudix Wort( ln Progrcss Balance W 9,366,841
2. Gross Rate for Bonowed Funds s(SM/) + d[(D/(D+P+C)) (1-(S/t^/)]4.63
3. Rate for Other Funds t1-(SM/)l [p(P/(D+P+C)) + c(C/(D+P+C))]
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Botrowed Funds -
b. Rate for Other Funds -
5,39
FERC FORM NO.2 (12-e6)Page 2l8a
I
I
T
t
T
T
I
T
I
T
T
T
I
T
I
T
T
T
I
T
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
Date of Reoort
(Mo, Da, Yi)
12t31t2018Resubmission
Year/Period of Reporl
End of 2018/Q4
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3. The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. lf the respondent has a significant amount of plant retired at year end which has not been
recorded and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize
the book cost of the plant retired. ln addition, include all costs included in retirement work in progress at year end in the appropriate
functional classifi cations.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. AtlinesTand14,addrowsasnecessarytoreportatl data. Additional rowsshouldbenumberedinsequence,e.g.,T.0l ,7.02,etc.
Line
No.
Item
(a)
Total
(c+d+e)
(b)
Gas Plant in
Servlce
(c)
Gas Plant Hetd
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Section A. BALANCES AND CHANGES DURING YEAR
I Balance Beginning of Year 321,796,164 321 ,466,1 66 329,998
2 Depreciation Provisions for Year, Chaqed to
3 (403) Depreciation Expense 17,043,023 17,01 1,099 31,924
4 (403.1) Depreciation Expense for Asset Retirement Cosb 319,971 319,971
t (4'l 3) Expense of Gas Plant Leased to O{hers
6 Transportation Expenses - Clearing 746,849 746,849
7 Other Clearing Accounts
o Other Charing (Speci[) (footnote detaih);
9
10 TOTAL Deprec. Prov, for Year (Total of lines 3 thru 8)'18,'109,843 18,077,919 31,924
11 Net Charges for Plant Retiredl
12 Book Cost of Plant Retired | 4,922,7161 ( 4,922,716)
13 CostofRernval ( 1,358,806)( 1,3s8,806)
14 Salvage (Credit)( 1,140,689)( 1,140,689)
15 IOTAL Net Chrgs for Plant Ret, (Total of lines 12 thru '14)( 5,140,833)( s,140,833)
16 Other Debit or Credit ltems (Describe) (footnole details):269,441 269,441
17
't8 Book Cost ofAsset Relirement Cosls ( a2,a12)( 292,012)
'19 Balance EM ofYear (Total ol lines 1,10,'15,16 and 18)3X4.742,603 334,380,681 361,922
Section B, BALANCES AT END OF YEAR ACCORDING IO
FUN CTIOTIAT CLASSIFICATIONS
21 Productions-Manufactured Gas
22 Produciion and Gatherirg-Natural Gas
23 Producfu Extfiaction-l,Jatural Gas
24 Underground Gas Storage
25 Ofter Storage Plant 1,636,435 1,636,435
m Base Load LNG Terminaflng and Processing Plant
27 Transmhsion 57,8s0,290 57,850,290
28 Distribution 251,364,907 251,36/,907
29 General 23,890,971 23,529,049 361,922
30 TOTAL (Total of lines 21 thru 29)334,742,603 334,380,681 361,922
FERC FORM NO. 2 (12-96)Page 2'19
Name of Respondent
lntermountain Gas Company
This Reoort(1) l_xlAn
ls:
Original(2) flA Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 2018/Q4
Gas Stored (Accounts 1'17 .1, 1 17 .2, 1'17 .3, 1 17 .{, 164.1, 1 U.2, and I 64.3)
1, lf during the year adjustments were made to the stored gas inventory reported in columns (d), (0, (S), and (h) (such as to conect cumulative inaccuracies
of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and accpunt charged or ore'dited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property lecordable in the plant accounts.
3, State in a footnote the basis of segregation of inventory between cunent and noncunent portions. Also, state in a footnote the method used to report
storage (i.e., fixed asset method or inventory method).
Linc
No
Description
(a)
(Account
117.1)
(b)
(Account
1'.17.2)
(c)
Noncurrent
(Account
1 17.3)
(d)
(Account
117.4)
(e)
Current
(Account
164.1)
(0
LNG
(Account
164.2)
(g)
LNG
(Account
104.3)
(h)
Total
(i)
1 Balance at Beginning of 5,7s1,59(5,751,590
Gas Deiivued to Storage 1,284,0X 1,2U,020
Gas Wlthdrawn ftom 1,76S,03t 1,769,036
4 olher Debits and Credils
5 Balance d End ofYear 5,266,571 5,266,574
6 D{h 1,837,73i 1,81t,13't
1 Arnounl Per D{h 2_865t 2.8658
FERC FORM NO.2 (12-96)Page 224
t
t
I
I
t
t
t
I
T
I
t
T
T
I
t
T
I
This page intentionally left blank.
t
I
I
T
I
I
I
I
I
T
T
I
t
I
I
I
I
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
ffiAn originat
[-lA Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
lnyestments (Account 123,124, and 136)
1. Repo(belowinvestrnenbinAccounbl23, lnvestnenbinAssochtedCornpanies, l24,Otherlnvestnenb,and136,TernporaryCashlnvestmenb,
2. Provije a subheadirg lu each account and list hereunder the infumation called fo*
included in Account 124, Ofrer lnvestrnents) state number of shares, class, and serEs of stock Mnor investmnls may be gmuped by dasses. lnvestments inckrded in Account 136,
Ternponary Cash lnveslments, abo may be grouped S classes.
i(b) lnvestmentA&ances-Report separatety for each person orcompany the amomt of loans or investment advances that are properly indudable in Accounl 123. lrrlude advances
I
subiect to curcnt repaymenl in Account I 45 and 1 46. With respecl to eacfi advance, show whether the advance is a note or open account. ]
Line
No.
Description of lnvestrnent
(a)(b)
Book Cost at Beginnhg ofYear
(lf book cost is different frorn
cost to respondent, give mst to
respondeot in a footnote and
explain difference)
(c)
Purdlases or
Additiom
Dudng the Year
(d)
I Temp Cash
2 SISP lnvestments 181,218 24,614
,
4
(
6
7
I
I
10
11
12
13
14
15
16
17
'18
19
m
21
22
23
24
25
26
27
28
29
30
31
32
33
34
3s
36
37
38
1(t
40
FERC FORM NO.2 (12-96)Page 222
I
I
I
t
t
I
T
I
I
I
T
T
T
I
t
I
T
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
IX,lAn Original
I-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131tzwe
Year/Period of Report
End of 2018/Q4
lnvestments (Account 123,124, and {36) (continued)
3, Despnate with an asteisk in column (b) any securitbs, rrctes or accounls that were pledged, and in a f@tnote state he name of pledges and purpose of the phdge.
number.
5, Report in mlumn (h) interest and dividend revenues from investrnnts including such revenues lrom securities disp$ed of during the year.
6, ln column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of the investment (or the ottpr amounl at which
carried h the books of account if different fom cost) and the selling pnce thereol not including any dividend or interest adjustment inchdibb in column (h).
Line
No.
Sales or Other
Dispositions
During Year
(e)
Pdnclpal Amount or
No, of Shares at
End olYear
(0
Book Cost al End of Year
(lf book eost is dilferent from cost
to respondent, give cost to
respondent in a foolnote and
explain diftercnce)
(s)
Revenues lor
Year
(h)
Gain or Loss from
lnveslment
Disposed of
(i)
1
2 48,486 157,346
7.
4
5
6
7
I
9
10
11
12
13
14
15
tb
17
18
19
20
21
22
na
24
25
26
27
28
?9
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO, 2 (12-s6l Page 223
I
t
T
I
T
I
I
I
T
I
I
I
T
T
I
T
I
I
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn orl;inat
(21 l-lA Resubmission
Date of Report(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Prepayments (Acct'155), Extraordlnary Property Losses (Acct 182.1), Unrecovered Plantand Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT I 65)
1. Report below the particulars (details) on each prepayment.
Line
No.
Nalurc of Payment
(a)
Balance at End
ofYear
(in dolhns)
0)
1 Prepaid lnsurance 177,743
2 Prepaid Rents
Prepaid Taxes
4 Prepaid lnterest
E Miscellaneous Prepaymenb 13,754,225
6 IOIAL 13,s32,008
FERC FORM NO.2 (12-96)Page 230a
I
I
T
I
I
t
I
t
T
T
I
t
T
I
I
I
I
I
T
IT
T
T
t
I
T
I
I
t
T
T
I
T
I
T
I
I
T
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[]en orgtnat
l-lA Resubmission
Date of Report(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Other Regulatory Assets (Account 182.3)
1, Reporl below the details called for concerning other regulalory assets which are crealed through the ratemaking actions of regulatory agencies (and not indudable
in other accrunts),
2. For regulatory assels being amorlized, show period of amortization in column (a),
3. Minor items (5% of the Balance at End of Year for Accornt 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any 'Defened Regulatory Commission Expenses'' that are also reported on pages 350-351, Regulatory Commission Expenses.
5, Provide in a foolnote, for eact line item, the rEulatory citation where authorization for the regulatory asset has been granted (e,9, Commission Order, state
commission order, court decision),
Line
No.
Description and Purpose of
Olher Regulatory Asseh
(a)
Balance at
Beginning
Cunent
QuarterlYear
(b)
Debits
(c)
Writen ofl During
QuarterlYear
Account
Charged
(d)
Written off
During Period
Amount Recovered
(e)
Written off
Durirp Period
Amount Deemed
Unrecoverable
(0
Balance at End of
Cunent
Quarterffear
(s)
1 Defened Post Retirement 430,406 9,084 2539.3630 356,522 82,97A
2 Defened Pension 260,616 21,36:281,979
t Defered Regulatory Tax Asset 2,779,861 988,58(vanous 1,284,873 2,483,568
4 Defened External Legai 7,794 5222.2523 275 7,5?9
E Debned Extemal Reg Consultant 295,840 24,66r 320,500
6 Defened Extemal Comp Prognamming 24,660 1823.7100 24,660
7 Delerred ln-Pemon Payment Fee 50,30s 50,309
I Defened Energy Efficiency 312,881 3t2,8El
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 3,799,1?!1y'06,877 24,S35 1,641,39s 3,539,72G
FERC FORM NO. 2 (12-96)Page 232
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn original(2) [-lA Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
Year/Period of Reporl
End of 2018/Q4
Miscellaneous Defened Debits (Account 1E6)
1 . Report below the details called for conceming miscellaneous defened debits.
2. For my defened debit being arnortized, show puiod of amortization in column (a)
3. Minor ltems (less than $250,000)may be grouped by classes.
Line
No
Description of Miscellaneous
Defened Debib
(a)
Balance at
Beginning
ofYear
(b)
Debits
(c)
Credib
Aocount
Chaged
(d)
Credib
Amount
(e)
Balance at
End ofYear
(f)
1 lntercompany - CP Regulatory Asset 2.669,805 394,61 1 3,064,496
2 Easements 4,583 0200 583 4,000
3 Regulatory Asset- ARO 58,857,7M 5,252,4s5 64,110,239
4 Rev Acct- Suspense various 6,855 ( 6,855)
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
^a
34
35
36
37
38
39 Miscellaneous Work in Progress
40 Total 61,532,252 5,647,066 7,438 67,171,880
FERC FORM NO. 2 (12-96)Page 233
E
r
T
I
I
u
I
I
T
T
T
l
n
E
r
t
r
I
n
Name of Respondent
lntermountain Gas Company
This Report ls:(1) [Rn Originat(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2A18
Year/Period of Report
End of 2018/Q4
Accumulated Deferred lncome Taxes (.Account 190)
1. Report the lnformalioo called for bebw oncemirg he rcspndents accounting ftr defened incorne hxes.
2. At Otlrcr (Specify), include defenals relaling to olher inmnre and deductions.
3. ProvkJe in a footnote a summary 0f the type and amount of delerred income taxes rcported in the beginning-of-year and endof-year bahnces for defered income
taxes that the respondent estimates could be induded in the development oijurisdiXional recouse rates.
Line
No.
Account SuMivis'rons
(a)
Balance at
Beginning
ofYear
(b)
Charges Duthg
Year
AmounF Debited
to Acmunt410.1
(c)
Changes During
Year
Amounts Credited
to Account4l 1.1
(d)
1 Account igo
2 Electdc
Gas 7,282,357 2,425,406 2,297/%
4 Other (Define) (footnote details)
5 Totai (Total of tines 2 thru 4)7,282,357 2,025,406 2297,496
b Other (Specif) (footnote detaib)
7 fOTAL Account 1 $ (Total of Ines 5 firu 6)7,282,357 2,02s,4ffi 2,n7,496
I Class'rlrcation of TOTAL
q Federal lnmme Tax 5,171,937 2,02s,406 2,297,496
10 State lncome Tax 2,110,420
11 Local lncnme Tax
FERC FORM NO.2 (12-96)Page 2U
I I
I I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn original(2) ff A Resubmission
Date of Repoft
(Mo, Da, Yr)
't2t31t2018
Year/Period of Repo(
End of 2018/Q4
Accumulated Deferred lncome Taxes (Account 190) (continued)
Line
No.
Changes During
Year
Amounls Debited
lo Account 4'10.2
(e)
Changes During
Year
Arnounts Credited
to Account 41 1.2
(r)
Adjuslmenls
Debils
Account No.
(s)
Ad!stmenls
Deblts
Amount
(h)
Ad.iustmenb
Credits
Acoount No.
(D
Adjustmenb
Credits
Amount
(j)
Balance at
End of Year
(k)
I
2
3 1,713,804 1,740,205 2s40,2190 9,'198,709 2540,2190 9,407,300 7,789,439
4
5 1,7,|3,804 1,740.205 9,198,709 9,407,300 7,789,439
6
7 1,713,804 1,740,205 9,198,709 9,407,300 7,789,439
I
I 1,602,530 1,655,284 8,152,394 8,289,562 5,633,949
10 111,275 84,921 1,046,315 1,117,738 2,1 55,489
11
FERC FORM NO.2 ({2-96)Page 235
lr
lr
lr
lr
lr
l,ll
T
I
I
I
I
T
I
T
I
t
T
t
I
Name of Respondent
lntermounlain Gas Company
This
(1)
(2')
Report ls:
ffiAn original
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1431n018
Year/Period of Report
End of 2018/Q4
Capital Stock (Accounts 201 and 204)
prefened stock.
2. Enlries in column (b) shwld represent the number of shares aulhorized by the artldes of hcorporation as arnended to end of year.
3. Give details oorceming strares ol any class and series of stock authorized to be issued by a regulatory cornmission which have not yet been issued.
Line
No.
Class and Sedos of Stock and
Name ol Stock Exchange
(a)
Number of Shares
Authorizd by Charter
(b)
Par or Stated Value
per Share
(c)
Call Price at
Erd ofYear
(d)
1 Common stock 5,000,000 1.00
2
3
4
5
b
7
I
I
10
11
12
13
14
15
16
17
18
19
20
71
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
?o
40
FERC FORM NO" 2 (12-96)Page 250
T
I
T
T
I
I
T
T
I
T
T
I
I
I
I
T
I
T
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112018
Year/Period of Report
End of 2018iQ4
Capital Stock (Accounts 201 and 204)
4. The identilication ol each class of prelerred stock should short the dividend rate and wtrelher the dividends are cumulative or noncumulative,
5. Slate in a foolnote lf any capital stock hat lus been nominally issued is nominally ontstandlng at end of year.
purpose ol pledge.
Line
No.
Outstanding per Bal. Sheet
(total amt outstanding
wilhout reduction for amts
held by respondent)
Shares
(e)
0utslanding per Bal.
Sheet
Amount
(0
Held by
Respondent
As Reacquired
Stock (Acct 21 7)
Shares
(s)
Held by
Respondent
As Reacquired
Stock (Acct 217)
Cost
(h)
Hetd by
Respondent
ln Slnking and
Other Funds
Shares
(i)
Held by
Respondenl
ln Sinking and
Other Funds
Amount
0
1 1,513,060
2
1
4
5
6
7
8
I
10
11
12
't3
14
'15
16
17
18
19
20
21
22
23
24
25
to
2t
28
29
30
31
32
33
34
35
36
JI
38
10
40
FERC FORM NO.2 (12-96)Page 251
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
A Resubmission
Da,
1A31nv1g
YearlPeriod of Report
End of 201UQ4
Capital Stock: Subscribed, Liablllty for Gonversion, Premium on, and lnstallments Recieved on (Accts 202,2O3,205, 206, 20?, and 2121
1 . Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Prefened Stock Subscribed, show the subscriplion price and the
balance due on each class at the end ofyear.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common
Stoc* 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 67,190,031
2
3
4
5
6
7
B
I
10
11
12
13
14
't5
16
17
18
19
20
21
22
23
24
25
26
27
?8
29
30
31
32
33
34
35
36
37
38
39
40 Total 0 67,190,031
FERC FORM NO. 2 (12-96)Page 252
E
T
t
I
T
I
I
T
I
T
I
I
t
I
t
I
I
I
T
I
I
I
T
T
I
I
T
I
t
T
I
I
I
t
T
I
I
T
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
Resubmission 12131t2018
Year/Period of Reporl
End of 2018/Q4
Other Paid-ln Capital (Accounts 208-211)
1. Report below the balance at the end of the year and the information specilied below for the respective other paid-in capital
accounts. Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation
wilh the balance sheet, page 112. Explain changes rnade in any account during the year and give the accounting entries effecting
such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amounl 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 2'!0) - Report balance at beginning of year, credits, debits,
and balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d) Miscellaneous Paid-ln Capital (Account 211) - Classify arnounts 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)
Gain on Reaquired Stock 183,541
2
3
4
5
6
7
I
I
10
11
12
'13
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
3'1
32
33
34
35
36
37
38
39
40 Total 183,541
FERG FORM NO.2 (12-e6)Page 253
1
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
[]Rn Originat
l-lA Resubmission
Date of Report(Mo, Da, Yr)
1213'U2018
Year/Period of Repoil
End of 2018/Q4
DrscouNT oN GAPTTALSTOCK (ACCOUNT 213)
'1. Report lhe balance at end of year of discount on capital stock for each ciass and series of capital stock. Use as many rows as necessary to report aI data.
durirg the year and opecity the account dlarged.
Line
No.
Class and Series of Stock
(a)
Balance al
End of Year
(b)
1
2
3
4
5
6
7
a
I
10
11
12
13
14
TOTAL
CAPTTAL STOGK EXPENSE (ACCOUNT 214)
1. Report the balance at end of year of capital stock expenses for each class and series of caprital stock, Use as many rows as oecessary to report all data. Number the rows h
sequence slarling from the last row number used ,or Discount on Capilal Stock above.
ol capihl stock expense and speciff lhe account charged.
Line
No.
Chss and Series pf Stock
(a)
Balance at
End of Year
(b)
16 Common Stock 1,077 ,741
17
18
19
20
21
22
23
24
25
L6
27
28
TOTAL 1,077,741
FERG FORM NO.2 (12-96)Page zil
This page intentionally left blank.
I
I
T
T
I
I
I
I
I
t
T
T
I
t
T
I
I
T
T
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien originat(2) I-1A Resubmission
Date of Report(Mo, Da, Yr)
12R1t2018
YearlPeriod of Report
End of 29J8/G!1
Long-Term Debt {Accounts 221, 222, 223, and 2211
224, Other Long-Term Debt.
2. For bonds msurned by he respondent, include in column (a) the name of the issuing company as well as a desuiption of the bonds.
3. For Advances from Associated Companies, report separately advances on notes and advanes on open accounts. Designate dernand notes as such. lndude in cdumn (a) names
of assochted companies from which advances were reuiYed.
4. For rcceivers' cefficates, sho,rrv in oolumn (a) lhe narne of lhe court aM date of couil order under which sucit cedilicates were issued.
Line
No.
Class aM Series ot Obligation and
Narne ol Slock Exchange
(a)
Nomlnal Date
of lssue
(b)
Date of
Ivlaturity
(c)
Oubtanding
(Iotal amount
ortstanding without
reduclhn {cr amts
held by respondent)
(d)
1 Bonds 09i 1 8/1 998 09t1812018
2 Bonds, Series B 1013012013 10t3012028 2s,000,000
3 Bonds, Series A 10t30t2013 10t3012025 25,000,000
4 Bonds, Private 11t09t2016 1110912046 30,000,000
J Revolving Line of Credit 04t2512017 04r24t2020 56,250,m0
6
7
I
'10
1'.!
12
IJ
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Jb
37
38
39
40 TOTAL 136,250,000
FERG FORM NO.2 (12-96)Page 255
I
T
I
t
I
I
I
I
T
E
t
I
I
I
I
E
u
I
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
lX_lAn Original
J-lA Resubmission
Date of Reoort(Mo, Da, Yi';
12t31t2018
Year/Period of Report
End of 20'18/Q4
Long-Term Debt (Accounts 221,222,223, and 2241
5, ln a supplemental statement, give explanator details tor Accounts 223 and 224 of net changes during lhe year. With respect to long-term advances, show for eadr company: (a)
principal advanced during year (b) interesl added to principal amount, and (c) principal repaH during year. Give Commission authulzalion numbers and dales.
6. lf the respondent has pledged any of its long {erm debt secudties, give particulam {details) in a footnote, including name
of the pledgee and purpose of the pledge.
7" ll the respondent has any long-term seatdties that have been nominally issued and are nominally outstandirg al end of year, descfte such sec{rilies in a footnole,
difference between lhe tolal ol column (f) and lhe total Account 427, lnterest on LongJerm Debl and Account 130, lnterest on Debt to Associated Companies.
9. Give delails concerning any long-term debt authorized by a regulatory commission but not yet lssued.
Line
No.
lnlerest for
Year
Rate
(in%)
(e)
I nterest Ior
Year
Amount
(0
Held by
Respondenl
Reacquired Bonds
(Awt222)
(s)
Held by
Respondent
Sinking and
Olher Funds
(h)
Redemption Price
per $1 00 at
EM ofYear
(l)
I 7.260 274,340
2 4.330 1,082,s00
,4.080 1,020,000
4 4,000 1,200,000
5 4.221 1,1 38,540
6
7
8
I
10
11
12
'13
14
15
lo
17
18
19
2A
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 4,715,380
FERC FORM NO.2 (12-96)Page 257
t
T
T
t
I
I
r
t
t
T
I
t
T
T
I
T
T
t
r
Name of Respondent
lntelmountain Gas Company
This
(1)
(2t
Reoort ls:
fiRn ortginat
!A Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112018
Year/Period of Report
End of 2018/Q4
Unamortized Debt Expense, Premium and Discount on Long.Term Debt {Accounb 181,225,2261
1. ReportunderseparatesubheadingsforUnamortizedDebtExpense,UnamortizedPreniumonLong-TermDeblardUnamortizedDiscountonLong-TermDebt,detailsofexpense,
premium ordiscount applioaUe to each chss and series of long-tem debl.
2. Show premium amounts by encbsirg fie fuures in parenlheses.
3. In column (b) show the prirrcipal amount of bords oroher long-term debtoriginaly issued.
4. ln column (c) shor the expense, Femium or discount wiltr respeol lo lhe amount of bonds or olher long-tern debt originalf issued.
Line
No.
Des[nation of
Long-Term Debt
(a)
PrincipalAmwnt
of Debt lssued
(b)
Total Experse
Pren{um or
Oiscount
(c)
Amortization
Period
Date Fmm
(d)
Arnortizalion
Period
Date To
(e)
I
2 Seniry debenlures 50,000,000 82,865 10/30/201 3 fi1x0n025
3 Senior Private 30,000,000 136,4'10 1 1/09i2016 11rc92046
4 Long{erm revolving credit 340,69S 04t2512017 04t24t2020
7
I
q
10
11
12
't3
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
x2
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 258
5
6
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[!lAn originat
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of 2018/Q4
Unamortized Debt Expense, Prcmium and Discount on Long-Term Debt (Accounb 181',225,2261
the date of lhe Comm'rssion's aulhorizalion of trealment other than as specified by the Uniform System of Acmunts.
6. ldentify separately uMisposed anounts applhable to issues whlch were redeerd in prior years.
DebtCredit.
Line
No.
Balance at
Beginning
ofYear
(0
0ebits During
Year
(s)
Credits During
Year
(h)
Balance at
End ofYear
(i)
I
2 54,255 6,916 47,339
13'1,105 4,547 1 26,558
4 264,988 1 13,s66 151,422
5
6
7
8
a
'10
11
12
13
14
15
16
17
18
19
n
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Jb
37
38
39
40
FERC FORM NO.2 (12-96)Page 259
T
T
T
T
I
t
T
I
T
I
T
I
I
T
I
T
I
T
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1U31t2018
Year/Period of Reporl
End of 2018/Q4
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long{erm debt. lf gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. ln column (c) show the principal amount of bonds or other long-tenn 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
1 7 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,
Desllnation of
Long-Term Debt
(a)
Date
Reacquired
(b)
Principal
of Debt
Reacquired
(c)
Net Gain or
Loss
(d)
Balance at
Beginning
of Year
(e)
Balance at
End of Year
(D
1 Fint Mortgage bonds
2 Series I 1 1/16/1989 525
3 Series J 1 1/16/1989 '1,692
4 Series K 1 1 /1 6/1 989 888
5 Series L 1 1/1 6/1 989 7,995
6 Series M 1 1/1 6/1 989 29,8't7
7 Senior Debentures 1 U2009 o9t27t1993 6,317
8 Senior Debentures 10/201 3 09/1 8rl 998 4,354
I
't0
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
3B
39
40
FERG FORM NO.2 (12^s6)Page 260
Name of Respondent
lntermountain Gas Company (1)
(2)
An Original
Date of Report(Mo, Da, Yr)
12t31t2018Resubmission
Year/Period of Report
End of 20'18/Q4
Reconciliation of Reported Net lncome wlth Taxable lncome for Feder lncome Taxes
1. Report the reconciliation of reported net income for the year with taxable income used in cornputing Federal lncome Tax accruals
and show computation of such tax accruals. lnclude in the reconciliation, as far as practicable, the same detail as fumished on
Schedule M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. lndicate
clearly the nature of each reconciling amount.
2. lf the utility is a member of a group that files consolidated Federal tax return, reconcile reported net incorne 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)
1 Net lncome for the Year (Page 116)14,117,823
2 Reconciling llems for the Year
3
4 Taxable lncome Not Reported on Books
4 Advances in Aid of Construction ( 527,505)
6 Contributions in Aid of Construclion 3,930,455
7 Other 2,483,813
8 TOTAL 5,886,763
I Deduc{ions Recorded on Books Not Deducled for Return
10 Federal lncome Taxes 2,617,O12
11 State lncome Taxes 144,099
12 Other 1 06,1 96
13 TOTAL 2,A67,307
14 lncome Recorded on Books Not Included in Return
15 Medicare Part D Subsidy ( 6,304)
16 AFUDC Debt ( s68,696)
17
18 TOTAL ( 375,000)
19 Deductions on Retum Not Charged Against Book lncome
20 Repiars Deduction ( 1,028,749)
21 Excess Tax Over Book Depreciation ( 1 ,576,1 98)
22 Loss on Asset Sales ( 1,137,178)
23 lncentive Award Accrual 880,626
24 Conseruation Program ( 312,881)
25 Other 1 36,572
26 TOTAL ( 3,037,808)
27 Federal Tax Net lncome 19,459,085
28 Show Computation of Tax;
29 Federal Taxes at Statutory Rate 4,086,408
30 R&D Tax Gredit ( 52,206)
3'l Prior Year Provision Adjustments ( 216,e87)
32 Total Tax 3,817,215
33
34
2t
FERG FORM NO.2 (12-96)Page 251
t
T
T
T
!
I
T
T
T
I
T
I
I
t
T
T
T
T
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2\
Reoort ls:
fiAn originat
I-lA Resubmission
Date of Report
(Mo, Da, Yr)
12BlnO18
Year/Period of Report
End of 2018/Q4
Taxes Accrued, Prepaid and Charged Dufing Year, Distributon of Taxes Charged (Show utility dept where applicable and acct chargsd)
1. Gfue&tailsoflheonrbinedprepaidandaccruedlaxaccountsandshowthetohttaxeschargedtooperationsandotheraccountsdurirBfieyear. Donothcludegasollneand
other sales hxes whi:tr have been charged to the accounts h which lhe taxed material was charged. lf the actual or eslimated amounls of sudt laxes are knonr, show.lhe amarnb in a
footnote and deslgnale whelher es{mated or aclual amounts.
2, lnctude on this page, tares paid during the year and charged dlrect to fnal accwnls, (not charged to prepaid or accred taxes). Enter the amounts in both columns (d) and (e). The
balancing of thb
page is not affected by the inclus'on of these taxes.
3. Include ln column (d) taxes charged during the year, taxes charged to operations and olher accounts hrough (a) accrals crediled to taxes accrued, (b) amounts credited to the
porlion ol prepairj taxes charged [o cunent yeal and (c) laxes paid and charged dircct to operalions or accounts other than accrued and prepaid lax accounts.
4. List lhe aggregate of eadt kiM of lax in srch rnnner hat the total tax for each State and subdivisioo can readily be ascertaircd.
LIne
No.
Kind of Tax
(See lnsUuctkrn 5)
(a)
Balance at
Beg, ofYear
Taxes Accrued
(b)
Balance at
Beg. ofYear
Prepaid Taxes
(c)
I Unemployment - Federal 111
2 Unemployment - State 't,357
a FICA 238,676
4 City Franchises 3,371,548
5 Pmperty 1,s23,489
6 Sabs - 6%
7 Use - 6o6 20,057
8 lncorne - Federal '1,944,896
I lncorne - Slate 904,057
10 Fin 48- Curent
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2s
fr
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL 8,004,191
FERC FORM NO.2 (12-96)Page 262a
I
T
r
T
I
I
I
I
T
T
I
t
T
T
I
I
I
T
t
t
I
T
T
I
T
T
I
T
t
T
I
T
t
I
T
T
T
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn original
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
1213112018
Year/Period of Repo(
End of 2OIl!181
Taxes Accrued, Prepaid and charged During Year, Distribu6on of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5, lt any tax (exclude Federal and State income taxes) covers more than one year, show the required lnformation separately for each tax year, identifylrg lhe year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain eadr adjustment in a footnole, Designate debit adjustments by parenlheses.
authorily.
number o[ lhe appropriale balance sheet phnt acount or subaoount.
L For any tax apporlioned to more lhan one utility departnent or account, slate in a footrote the basis (necessity) of apportioning such lax,
'10. lterns under $250,000 may be grouped,
1 '1. Reput h colurm (q) ttp appllcable effective state lncome tax rate,
Line
No.
Taxes Charged
During Year
(d)
Taxes Paid
During Year
(e)
Adjustrnents
0
Balance al
End of Year
Taxes Accrued
(Account 236)
G)
Balance at
End of Year
Prepald Taxes
(lnduded in Acct 165)
(h)
1 10,96S 11,022 5B
2 25,573 26,171 759
3 1,471,M9 1,568,552 141,173
4 5,980,455 6,311,022 3,040,98'l
5 3,290,438 3,1 54,788 1,6s9,1 39
6 239 239
7 252,646 2s4,400 't8,303
8 3,777,390 5,641,536 80,750
9 457,060 2,057,742 ( 696,625)
10 39,828 39,828
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
JI
38
39
TOTAL 15,305,647 19,025,472 4,284,366
FERC FORM NO.2 (12-s6)Page 263a
Name of Respondent
lntermountain Gas Company
This
(1)
(2',)
Reoort ls:
fiAn originat
[-lA Resubmission
Date of Report(Mo, Da, Yr)
12R112018
Year/Period of Report
End of 2018/Q4
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept wherc applicable and acct charged)
1. Give detats of the combined prepaid ard acsud bx amunls and show lhe total taxes dnrged to operathns and other accounb during the year. Do not indude gasoline and
footnote and designate whettpr eslimated or acfual amounts.
balancing of this
page ls not affected by lhe inclusion of lhese taxes.
3. lndude in column (d) taxes chaged during lhe year, taxes charged to operations and other accounls trrough (a) accruals credited lo laxes accrued, (b) annunb uedited to the
porlion of prepairl taxes charged to current year, and (c) taxes paid and ctarged dired to operatirns or accounb ofier lhan ac$ued and propald tax accounts.
4. List fie aggregale of eadr kind of tax in such mannerthat the total lax loreach Stato and subdivision can readtry be ascerlained.
DISTRIBUTION OF TAXES CHARGED (Show utility depadment where applicable and account charged,)
Line
No.
Elec{ric
(Accounl400,'1,
409,1)
(i)
Gas
(Account408.1,
409.1)
0)
Other Ulility Dept.
(Account 408.1,
409,'l)
(k)
Other lnmme and
Deductlons
(Account 408,2,
409,2)
(t)
I 10,s69
2 25,573
a 1,743,005
4 s,980,455
5 3,290,921
6
7
d 3,629,465 187,750
398,627 s8,433
10
11
12
13
14
15
16
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL 1s,079,015 246,183
FERC FORM NO.2 (12-96)Page 262b
I
I
t
I
T
I
I
I
I
T
t
T
t
T
I
I
T
!
T
I
of nt S:
Intermountain Gas Company (1)
(2)
An Original
A Resubmission
(Mo, Da,
12t31t2018
Year/Period of Report
End of 2018/Q4
Taxes Accrued, Prepald and Charged During Year, Dlstributlon of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
6. Enter all adiustrnents ol lhe accrued and prepaid tax acrounls in column (f) and exphln each adjustment in a footnote. Designate debit adjustnnnts by parentheses.
authority.
number o[ the appropdate balance sheet plant account or subaocount,
9. For any tax apport'nned to more than one utility department oI account, state ln a footno{e lhe basis (necesslty) of apportioning such tax.
10. ltems undu $250,000 may be grouped.
1 1. Report in column (q) the applicable offectiue state inoome tax rate.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Exkaordinary ltems
(Account 409,3)
(m)
Other Utility Opn
lncome
(Account 408.'1,
40e,1)
(n)
Adjustment to Ret,
EarnirEs
(Account 439)
(o)
Other
(p)
State/Local
lncome Tax
Rate
(q)
1
2
3 ( 271,956)
4
5 ( 483)
6 239
7 252,464
8 ( 3s,826)
a
't0
11
12
13
14
15
16
17
18
19
20
2',1
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL ( 5s,562)
FERC FORM NO.2 (12-96)Page 263b
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
[]Rn originat
l-lA Resubmission
Date of Repo(
(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 20'18/Q4
Mlscellaneous Current and Accrued Liabilities (Account 242)
1. Desoibe and report the amount of other cu,rent and accrued liabilities at the end of year
2. Minor items (less than $250,000) may be grouped under appropriate title.
Line
No.
Item
(a)
Balance at
End of Year
(b)
1 Accrued Wages 460,295
2 Accrued lncentive Comp 880,626
Accrued Benefits 834,491
4 Accrued Vacation 1,562,533
5 Pipeline lmbalance 120,890
6 Tax Reform Deferral 1,725,991
Miscellaneous Liability 110,901
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 5,696,727
FERC FORM NO.2 (r2-s6)Page 268
I
T
T
I
t
I
I
I
T
T
T
I
T
T
I
I
T
I
r
Name of Respondent
lntermounlain Gas Company
This
(1)
(2\
Reoort
lxlAn
ls:
Original
!A Resubmission
Dale of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 20181O4
Other Deferred Credits (Account 253)
1 . Reput below the details called for conceming other delened credits.
2, For any delened cledit being amortlzed, show lhe period of amortization.
3, Minor items (less lhan $250,000) may be grouped by dasses.
Line
No.Desoiption of Other
Defered Credits
(a)
Balance at
Beginning
of Year
(b)
Debit
Contra
Account
(c)
Debit
Amount
(d)
Credits
(e)
Balance at
End ofYear
(f)
1 Deferred Comp plan 969,682 11,468 958,214
2 Defened Other 42,391 131,977 174,368
3 Defened lntetcompany 402,51 I 132,244 2t0,273
4 Officers SERP 6,909,776 659,294 6,250,482
5 Postretirement 1.214,777 573,613 641,164
6
7
8
a
'10
11
12
13
14
15
16
17
18
19
20
21
22
,a
24
25
26
27
28
29
30
3l
32
"e
34
35
36
37
38
39
40
41
42
43
44
45 Total 9,539,145 1,3f6,621 1t1,977 8,294,501
FERC FORM NO. 2 (r2-96)Page 269
I
T
I
t
I
I
T
I
t
t
T
I
t
I
T
I
T
t
I
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) flen originat(2) l-lA Resubmission
Date of Reoorl
(Mo, Da, Yi)
1213112018
Year/PerM of Report
End of 2018/Q4
Accumulated [lefened lncome Taxes-Other Propertl (Account 282)
1. Report fte information called for below conceming he respondents acctunling for defened hcome taxes relating lo property nol subjsI to accehraled arnortizat'nn.
2. At Other (Specify), include deferrals rehtrg 1o other inmre and deductions,
Line
No.
Account SubdMsions
(a)
Balance at
Beginnlng
ol Year
(b)
Amounts
Debited to
Aocount 410.1
(c)
Arrcunts
Credited to
Accounl 41 1.1
(d)
1 Account 282
2 Electric
3 Gas 33,370,057 ( 829,210)446
4 Other (Deflne) (footnote details)
5 Tolal (Enter Total of lines 2 thru 4)33,370,057 ( 829,210)446
b Other (Specifr) (footnote detaib)
7 TOTAL Aocount 282 (Enter Total of lines 5 thr 33,370,057 ( 829,210)446
o Ctassif ication ol TOTAL
o Federal lncome Tax 24,0()l1,660 ( 829,210)446
10 Sbte lnmme Tax 9,365,397
11 Local lnmme Tax
FERC FORM NO.2 (12-s6)Page 274
I
I
T
t
T
T
T
I
I
I
T
I
T
I
T
I
t
I
t
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
ffiRn originat
nA Resubmission
Date of Reoorl
(Mo, Da, vil
12t31t2018
Yea/Period of Report
End ot 20181Q4
Accumulated Deferred lncome Taxes-Other Property (Account 282) (continued)
3. ProvHe h a Jootnote a summary ol lhe type and amount of defened inctme laxes reported h the beginn'ntg-of-year and endolyear balances for defened inmme taxes that the
respondent estimales could be included in the development of jurisdictional recourse rales.
Line
No.
CharBes during
Year
Amounts Debited
h Account 41 0.2
(e)
Changes during
Year
Amounls Credited
to Account 41 1.2
(r)
Adjustmenb
Debits
Acc't. No,
(s)
Adjustments
Debits
Amount
(h)
Adjustments
Credits
A610unt No.
0
Ad.iustnrents
Credits
Amount
0)
Balance at
End ofYear
(k)
1
2
1 1830,2540 4,713,526 1830,2s30 3,664,459 33,589,468
4
5 4,713.526 3,664,459 33,589,468
6
7 4,713,526 3,664,459 33,589,468
I
I 3,471,380 2,341,989 24,304,395
10 1,242,146 1,322,470 9,285,073
11
FERC FORM NO.2 (12-96)Page 275
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fien originat(2) [A Resubmission
Date of ReDort(Mo, Da, Yi)
1A3112018
Year/Period of Report
End of 20'l8lQ4
Accumulated Deferred lncome Taxesother (Account 283)
1. Report tre information called ior behw conceming the respoMenfs accounling for delered inmme taxes rchting b amalnts remrded in Account 283.
2. At Other (Specify), irclude defenab rehting lo ofier irrcome aM deduc{ons.
Line
No,Account Subdivisions
(a)
Balance at
Beginning
of Year
{b)
Changes During Year
Amounts
Debited to
Account 410.1
(c)
Changes Dufing Year
Amounts
Credited to
Account 41 1 .1
(d)
1 Account 283
2 Electrh
3 Gas 522,728 2,539,761 2,585,4G3
4 Other (Detine) (fmtnote details)
5 Iotal (Total of lines 2 thru 4)522,728 2,539,761 2,585,463
6 Other (Specity) (footnote details)
7 TOTAL Account 283 (Totat of lines 5 thru 522,728 2,539,761 2,585,463
8 Classificatbn oITOTAL
9 Federal lnmme Tax 4,517,197 2,539,76'l 2,585,463
10 State lncome Tax ( 3,994,469)
11 Local lncome Tax
FERC FORM NO.2 (12-s6)Page 276
I
I
I
t
I
I
t
I
I
I
I
T
T
I
T
t
I
I
I
I
I
Name of Respondent
lntemountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn ortginal
l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
Accumulated Deferred lncome Taxes-Other (Account 283) (continued)
rcspondent estimales muld be included in the development of jurisdklional recourse rates,
Line
No.
Changes during
Year
Amounts Debited
to Aocount 410.2
(e)
Changes during
Year
Amounts Credited
to Account4 I 1,2
(0
Adiuslmenls
Debits
Acct. No.
(s)
Adjustments
Debits
Amounl
(h)
Adjustments
Credils
Amount No.
(i)
Adjustments
Credits
Amount
(i)
Balance at
End ofYear
(k)
,1
2
3 2540,2824 5,020,s07 2540,2820 5,067,400 430,533
4
5 5,020,907 5,067,400 430,533
6
7 5,020,907 5,067,400 430,533
8
q 4,566,322 4,581,602 4,456,215
10 454,s85 485,798 ( 4,025,682)
11
FERC FORM NO.2 (12-s6)Page 277
I
I
lntermountain Gas Company (1)
(2)
Original
Resubmission
Llate of Report(Mo, Da, Yr)
12t3112018
Yea/Period of Reporl
End of 2018/Q4
Other Regulatory Liabilities (Account 254)
1. Reprt below the details called for concaning other regulalory liabilities which are ueated lhrough the ratemaking actions of regulatory agencies (and not
includable in otha rnounts).
2. For regulatory liabilities being amortized, sho,,v period of amortization in column (a).
3. Minor items (50/o of the Bdance at End of Year for Account 2M or amounts lees than $250,000, whichever is tess) may be grouped by clases.
4. Provide in a foolnote, for each line item, the regulatory cilation where he respondenl was directed to refund the regulalory liattility (e.9, Commission Order, slale
commission order, court decision),
Line
No.Descript'Dn and Purpoae of
Other Reguhtory Liab,fl ities
(a)
Balance at
Beginnhg of
Cunent
Quarkrffear
(b)
Wrltten off during
QuarterlPeriod
Account
Credited
(c)
Wrilten off
During Period
Amount
Refunded
(d)
Written otf
Dudng Pedod
Amount Deemed
Non-Refundable
(e)
Credits
(r)
Balance at
End of Curent
QuarlerlYear
(s)
1 Deferred Tax Reg Liability 504,1 14 1,661,78i 1,852,818 695,1s0
2 Deferred Plant Tax Req Liability 19,580,65i 1,815,031 i14,761 .lE,480,387
3 Deferred Enerqy Efficiency 326,4s3 s55,1 1,4 628,661
4
5
6
7
I
I
10
11
12
13
14
15
16
17
18
'19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 20,t11,221 n,$1,927 0 3,195,240 19,175,537
FERC FORM NO.2 (12-96)Page 278
This page intentionally left blank.
t
I
I
I
I
I
I
T
I
t
t
I
T
I
I
I
I
I
t
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Fleoort ls:
flRn originat-]A Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 2018/Q4
Gas Operating Revenues
1. Report bebw natuml gas operaling revenues lor eact prcscribed aomunt total. The amounls must be consislent with the detailed data on sucmeding pages.
2. Revenues in columns (b) and (c) include bansithn costs from upstream pipelines.
3. Other Revenues in columns (0 and (g) indude reservation charges reoeived by the pipellne plus usage cfrarges, less revenues reflected in columns (b) lhrough (e), lnclude h
mfumns ($ and (g) revenues for Acmunts 480-495.
Line
No.
Title of Actount
(a)
Revenues for
Transilion
Cosh and
Take-or-Pay
Amount tor
Cunent Year
(b)
Revenues for
Transilion
CosE and
Take-or-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Amount for
Current Year
(d)
Revenues lor
GRI and ACA
Amountfor
Prcvlous Year
(e)
1 480 Residenlial Sales
2 481 Commercial aM lMustrial Sales
J 482 Other Sales to Public Authorities
4 483 Sales for Resale
5 4 84 I ntetdepartrenlal Sales
6 485 lntracompany Transters
7 487 Forfeited Discounts
I 488 Mlscellaneow Service Revenues
I 489.1 Rerrenues ftom Transpodaflon of Gas of Others
Thmugh Gafi ering Fac{lies
10 489,2 Revenues from Transportalion o{ Gas ol Olhem
Thot4h Transmission Facilities
11 489.3 Revenues from lransportation ol Gas of Others
Thrcugh Distributhn Facilities
12 489.4 Revenues from Storlrq Gas of Others
13 490 SalesofProd. Ext. from Natural Gas
14 491 Revenues kom Nafuml Gas Proc. by Others
15 492 lncidental Gasoline and OI Sales
16 493 Rentfrom Gas Property
17 494 lnterdeparlmental Rents
18 495 Olher Gas Revenues
19 Sublolal:
20 496 (Leos) Provishn for Rate Refunds
21 TOTAL:
FERC FORM NO.2 (,12-96)Page 300
Name of Respondent
lntermountain Gas Cornpany
ThiS
(1)
(2\
Reoort ls:
[]Rn orisinat
f]A Resubmission
Date of Report(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of ?019/Q4
Gas Operating Revenues
4. lf increases or decreases from prevbus year are not derived lrcm prcuiously reporbd fig ures, explain any inconsistencles in a foolnote.
5. On Page 108, include infonnation on major ctanges dudng the year, new seMce, and important rate increases or decreases.
6. Report the revenue tfom transportation servioes that are bundled with storage seruices as transportation service revenue.
Line
No.
Othet
Revenues
Annunt for
Cunent Year
(0
Other
Revenues
Amoun( [or
Previous Year
b)
Total
Operating
Revenues
Amountlor
Cunent Year
(h)
Total
Operating
Revenues
Amountfor
Prevbus Year
(i)
Dekatherm of
Natural Gas
Amounttor
Gunent Year
(i)
Dekatherm of
Nalural Gas
Anrount for
Previous Year
(k)
1 'ls'1,492,730 1 73,105,1 59 23,391,570 24,s61,030
2 71 ,791,871 82,190,359 12,881,691 I 3,339,608
3
4
6
6
7 6,002,682 6,830,064
8 1,967,637 2,739,82s
I
10
11
9,871,438 10,106,8't2 35,531,117 35,617,776
12
13
14
15
16 17,925
17 554,284
18 47,868
19 241,746,435 274,972,219
20 1,722.708
21 240,02X.727 274,972,219
FERC FORM NO.2 (12-s6)Page 301
l
I
I
T
I
I
I
T
I
I
I
I
n
t
I
r
T
T
E
I
I
I
I
I
I
I
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort Is:
fiRn originat
[lA Resubmission
Date of Report(Mo, Da, Yr)
'12t31t2018
Year/Period of Report
End of 2018/Q4
Gas Operation and Maintenance Expenses
Line
No.
Account
(a)
Amount for
Curent Year
(b)
Amount for
Previous Year
(c)
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
2 Manufactured Gas Production (Submit Supplemental Statement)0
4 B. Natural Gas Production
5 81. Natural Gas Production and Gathering
6 Operation
7 750 Operation Superuision and Engineering 0 0
I 751 Production Maps and Records 0 0
9 0 0
10 753 Field Lines Expenses 0 0
11 754 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Potrver 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
16 759 Other Expenses 0 0
17 760 Rents 0 0
18 TOTAL Operation (Total of tines 7 thru 17)0 0
19 Maintenance
20 761 lVlaintenance Supervision and Engineering 0 0
21 762 Maintenance of Structures and lmprovements 0
22 763 Maintenance of Producing Gas Wells 0
23 764 Maintenence of Field Lines 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Field Measuting 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 l\raintenance (Total of lines 20 thru 28)0 0
30 TOTAL Natural Gas Production and Gathering (Total of lines t8 and 29)0 0
FERC FORM NO.2 (12-96)Page 317
0
I
752 Gas Well Expenses
0
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn Originat
(21 l-lA Resubmission
Date of Report(Mo, Da, Yr)
12131t2018
Year/Period of Report
End of 2018/Q4
Gas Operation and Malntenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
31 82. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering 0 0
34 771 Operation Labor 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Power 0 0
38 775 lVlaterials 0 0
39 776 Operation Supplies and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extracted 0 0
42 779 Marketing Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation in Products lnventory 0 0
45 (Less) 782 Extracted Products Used by the Utility-Credit 0 0
46 783 Rents 0 0
47 TOTAL Operation (Total of lines 33 thru 46)0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Maintenance of Structures and lmprovements 0 0
5"1 786 Maintenance of Extraclion and Refining Equipment 0 0
52 787 Maintenance of Pipe Unes 0 0
53 788 Maintenance of Extracted Products Storage Equipment 0 0
54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 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 (12-96)Page 318
I
T
I
I
I
I
I
I
I
I
I
I
T
I
I
T
T
I
I
0
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ReDort ls:
[]nn originat
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t31t2o',t5
YeariPeriod of Report
End of 2Q18/44
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
59 G. Exploration and Development
60 Operation
61 795 Delay Rentals 0 0
62 796 Nonproductive Well Drilling 0 0
63 797 Abandoned Leases 0 0
64 798 Other Exploration 0 0
65 TOTAL Exploration and Development (Total of lines 61 thru 64)0 0
66 D. Other Gas Supply Expenses
67 0peration
68 800 Natural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases, lntracompanyTransfers 0 0
70 801 Natural Gas Field Line Purchases 0 0
7',|802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Line Purchases 0 0
aa 804 Natural Gas City Gate Purchases 142,670,296 175,183,761
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less) 805,1 Purchases Gas Cost Adiustments 5,7s2,394 8,021,868
77 TOTAL Purchased Gas (Total of lines 68 thru 76)136,917,902 167,'t61,893
78 806 Exchange Gas 0 0
79 Purchased Gas Erpenses
80 807.1 Well Expense-Purchased Gas 0 0
81 807.2 Operation of Purchased Gas Measuring Stations 0 0
82 807.3 Maintenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas Calculations Expenses 0 0
84 807.5 Other Purchased Gas Expenses 0 0
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84)0 0
FERC FORM NO.2 (12-96)Page 319
I
I
I
I
I
T
t
t
I
T
t
I
t
I
I
t
T
T
I
T
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
[-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t3',U2018
Year/Period of Report
End of 2018/Q4
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 399,308 414,949
87 (Less) 808.2 Gas Delivered to Storage-Gredit 247,578 476,813
88 809.1 Withdrawals of Liquefied Natutal Gas for Ptocessing-Debit 0 0
89 (Less) 809.2 Deliveries of Natural Gas for Processing-Gtedit 0 0
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Station Fuel-Credit 0 0
92 811 Gas Used for Products Extraction-Credit 0 0
93 812 Gas Used for Other Utility Operalions-Credit 0 0
94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93)0 0
95 813 Other Gas Supply Expenses 2s6,388 218,663
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95)137,306,020 167,318,692
97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96)137,306,020 167,318,692
98 2, NATURAL GAS STORAGE, TERMINALINGAND PROCESSING EXPENSES
99 A. Underground Storage Expenses
'100 Operation
101 814 Operation Supervision and Engineering 0 0
102 815 Maps and Records 0 0
't03 816 Wells Expenses 0 0
104 817 Lines Expense 0 0
105 818 Compressor Station Expenses 0 0
106 819 Compressor Station Fuel and Power 0 0
107 820 Measuring and Regulating Station Expenses 0 0
108 821 Purification Expenses 0 0
109 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
111 824 Other Expenses 0 0
112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
114 TOTAL Operation (Total of lines of 101 thru 113)0 0
FERC FORM NO. 2 (12-s6)Page 32O
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiAn originat(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of Z0{llGll
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
115 Maintenance
116 830 Maintenance Supervision and Engineering 0 0
117 83'l Maintenance of Structures and lmprovements 0 0
't18 832 Maintenance of Reservoirs and Wells 0 0
't 19 833 Maintenance of Lines 0 0
120 834 Maintenance of Compressor Station Equipment 0 0
121 835 Maintenanca of ltleasuring and Regulating Station Equipment 0 0
122 836 Maintenance of Purlfication Equipment 0 0
123 837 Maintenance of Other Equipment 0 0
124 TOTAL Maintenance (Total of lines 116 thru 123)0 0
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124)0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering 113 5,643
129 841 Operation Labor and Expenses 537,275 524,785
130 842 Rents 0 0
131 842.1 Fuel 28,952 114,833
132 842.2Power 104,509 113,180
133 842.3 Gas Losses 0 0
134 TOTAL Operation (Total of lines 128 thlu 133)670,849 758,441
135 Mainlenance
136 843.1 Maintenance Superuision and Engineering 54 0
137 843.2 Maintenance of Structures 90,661 41,474
138 M3.3 Maintenance of Gas Holders 1,040 7,816
139 843.4 Maintenance of Purification Equipment 4,668 2,994
140 843.5 Maintenance of Liquefaction Equipment 32,067 110,443
141 843.6 Maintenance of Vaporizing Equipment 104,091 163,793
142 843.7 Maintenance of Compressor Equipment 49,791 123,641
143 M3.8 Maintenance of Measuring and Regulating Equipment 0 0
144 843.9 Maintenance of Other Equipment 97,577 93,269
145 TOTAL Maintenance (Total of lines 136 thru 144)379,S69 543,430
146 TOTAL Other Storage Expenses (Total of lines 134 and 145)1,050,818 1 ,301,8V1
FERC FORM NO.2 (12-96)Page 321
I
I
I
Name of Respondent
lntermountain Gas Company (1)
(2t
Original
Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 20181Q4
Gas Operafion and Maintenance Expenses(continued)
Line
No,
Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering 0 0
't50 844,2 LNG Processing Terminal Labor and Expenses 0 0
't51 844.3 Liquefaction Processing Labor and Expenses 0 0
152 844.4 Liquefaction Transportation Labor and Expenses 0 0
153 844,5 Measuring and Regulating Labor and Expenses 0 0
154 8214.6 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
159 845.3 Rents 0 0
160 845.4 Demurrage Charges 0 0
161 (less) 845.5 Wharfage Receipts-Credit 0 0
162 S45.6 Processing Liquefied or Vaporized Gas by Others 0 0
't63 846.1 Gas Losses 0 0
164 846.2 Other Expenses 0 0
165 TOTAL Operation (Total of lines 149 thru 164)0 0
166 Maintenance
167 847.1 Maintenance Supervision and Engineering 0 0
168 847.2 Maintenance of Structures and lmprovements 0 0
169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0
170 847.4 Maintenance of LNG Transportation Equipment 0 0
171 847.5 Maintenance of Measuling and Regulating Equipment 0 0
172 847.6 Maintenance of Complessor Slation Equipment 0 0
173 847.7 Maintenance of Communication Equipment 0 0
174 847.8 Maintenance of Other Equipment 0 0
175 TOTAL Maintenance (Total of lines 167 thru 174)0 0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175)0 0
177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 1761 't ,050,818 'l ,301,871
FERG FORM NO.2 (12-e6)Page 322
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
lXlAn
ls:
Original
l-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112018
Year/Period of Report
End of 2018/Q4
Gas Operation and taintenance 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 Engineering 0 0
181 851 System Control and Load Dispatching 0 0
182 852 Communication System Expenses 40,191 43,797
183 853 Compressor Station Labor and Expenses 4,524 12,351
184 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Po$,er for Compressor Stations 0 0
't86 856 Mains Expenses 5,691 6,536
187 857 Measuring and Regulating Station Expenses 0 0
r88 858 Transmission and Compression of Gas by Others 0 0
189 859 Other Expenses 0 0
190 860 Rents 0 0
191 TOTAL Operation (Total of lines 180 thru 190)50,406 62,674
192 Maintenance
193 861 Maintenance Supervision and Engineering 0 0
194 862 Maintenance of Structures and lmprovements 0 0
195 863 Maintenance of Mains 48,1 81 107,357
196 664 Maintenance of Compressor Station Equipment 0 0
197 865 Maintenance of Measuring and Regulating Station Equipment 0 0
198 866 Maintenance of Communication Equipment 't67,185 196,023
199 857 Maintenance of Other Equipment 0 0
200 TOTAL Maintenance (Tolat of lines 193 thru 199)215,366 303,380
201 TOTAL Transmission Expenses (Total of lines 191 and 200)265,772 366,054
202 4. DISTRTBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 3,8'15,761 3,066,357
205 871 Distribution Load Dispatching 226,120 1 69,1 86
206 872 Compressor Station Labor and Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
FERC FORM NO.2 (12-95)Page 323
I
n
r
n
T
I
t
I
I
I
I
t
I
I
I
I
T
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
ReDort ls:
fiRn originat
nA Resubmission
Date of Report
(Mo, Da, Yr)
12t3112018
Year/Period of Report
End of 2018/Q4
Gas Operation and Maintenance Expenses{continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
208 874 Mains and Services Expenses 3,409,65e 3,210,916
209 875 Measuring and Regulating Station Expenses-General 220,271 1 60,1 88
210 876 Measuring and Regulating Station Expenses-lndustrial 99,642 31,387
211 877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0
212 878 Meter and House Regulator Expenses 149,918 ( 51,673)
213 879 Customet lnstallations Expenses 3,833,070 6,230,802
214 880 Other Expenses 1,890,451 2,235,108
215 881 Rents 260,374 224,796
216 TOTAL Operation (Total of lines 204 thru 215)13,905,266 15,277,067
217 Maintenance
218 885 Maintenance Supervision and Engineeflng '181 ,560 212,718
219 886 Maintenance of Structures and lmprovements 0 0
220 887 Maintenance of Mains 1,670,794 1 ,1 94,398
221 888 Maintenance of Compressor Station Equipment 0 0
222 889 Maintenance of Measudng and Regulating Station Equipment-General 358,410 233,551
223 890 Maintenance of Meas. and Reg. Station Equipment-lndustrial 126,912 389,472
224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Statlon 0 0
225 892 Maintenance of SeMces 2,648,372 1,301,522
226 893 Maintenance of Meters and House Regulators 804,277 773,263
227 894 Maintenance of Other Equipmenl 639 0
228 TOTAL Maintenance (Iotal of lines 218lhtu227l 5,790,964 4,104,924
229 TOTAL Distribution Expenses (Total of lines 216 and 228)19,696,230 19,381,991
230 5, CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 90'l Supervision 174,360 169,312
233 902 Meter Reading Expenses 885,763 777,O44
234 903 Customer Records and Collection Expenses 7,160,615 7,756,766
FERC FORM NO. 2 (12-96)Page 324
I
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn orisinat
lllA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3112018
Year/Period of Report
End of 2018/Q4
Gas Operation and Maintenance Expenses(continued)
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
235 904 Uncollectible Accounts 818,069 1,251,296
236 905 Miscellaneous Customer Accounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236)9,038,807 9,954,4'18
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 0 0
241 908 Customer Assistance Expenses 1,464,037 252,662
242 909 lnformational and lnstructional Expenses 3,074 5,087
243 910 Miscellaneous Customer Service and lnformational Expenses 129,449 46,065
244 TOTAL Customer Service and lnformation Expenses (Total of lines 240 thru 243)1,596,559 303,814
245 7. SALES EXPENSES
246 Operation
247 91 1 Supervision 0 0
248 912 Demonstrating and Selling Expenses 874,829 1,058,037
249 913 Adveflising Expenses 66,238 61,935
250 0
251 TOTAL Sales Expenses (Total of lines 247 thru 250)94'1,067 1,119,972
?52 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 6,663,470 6,926,071
255 92't ffice Supplies and Expenses 4,550,424 3,787,950
256 (Less) 922 Administrative Expenses Transfened4redit 0 0
257 923 Outside Services Employed 903,866 1,016,480
2s8 924 Property lnsurance 16s,006 144,743
259 925 lnjuries and Damages 'l ,060,622 808,650
260 926 Employee Pensions and Beneftts 1,150,619 215,115
261 927 Franchise Requirements 0 0
262 928 Regulatory Commission Expenses 687,533 580,760
263 (Less) 929 Duplicate Charges-Credit 0 0
264 930. 1 General Advertising Expenses 208,407 17s,605
265 930.2Miscellaneous General Expenses 412,902 316,104
266 931 Rents 935,853 785.453
267 TOTAL Operation (Total of lines 254 thru 266)16,736,702 14,756,931
268 Maintenance
269 932 Maintenance of General Plant ( 1 ,ols)0
270 TOTAL Administrative and General Expenses (Fotal of lines 267 and 269)16,735,689 14,756,931
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201 ,229,237 ,244,251, and 2701 186,630,962 214,503,743
FERC FORM NO.2 (12-e6)Page 325
I
916 Miscellaneous Sales Expenses 0
I
I
T
I
T
I
E
T
I
I
E
t
I
t
I
I
I
T
T
I
t
t
I
T
t
t
T
I
T
I
t
I
t
T
T
I
I
I
t
Name of Respondent
lnternountain Gas Company
This Reoort ls:(1) ffiRn orisinal(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 20'181Q4
Miscellaneous General Expenses (Account 930.2)
1 , ProuirJe the information requesled below on miscellaneous general expenses.
grurped if lhe number of items of so grouped 's sfpwn,
Line
No.
Description
(a)
Amount
(in dollam)
(b)
1 lndustry association dues.156,493
2 Experimental and general research expenses.
a. Gas Research lnstitute (GRl)
b. Other
3 Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
4 Other expenses
5 Service Club Dues 740
6 Director's Fees 25'1,420
7 Professional Organization Dues 4,249
8
I
10
11
12
'13
14
15
16
17
18
19
20
21
22
23
24
25 Total 412,902
FERC FORM NO.2 (12-96)Page 335
Name of Respondent
lntermountaln Gas Company
This
(1)
(21
Reooil ls:
IXJAn Original
nA Resubmission
Date of Report
(Mo, Da, Yr)
12$1nUO
Year/Period of Report
End of 201€1ft[
Depreciation, Depletion and Amortization of Gas Plant (Accts ,1103, 494.1, 1U.2,401.3,406) (Except AmorUzaton of
Acquisitlon Adjustments)
subaomunt or furrctional chssifications otlrcr lhan those trFprinted in column (a), Indicate in a hotnob lhe manner in which cdumn (b) balances are
Section A. Summary of Depreclation, Deple0on, and Amortization Charges
Line
No.
Degec'ntion
Expense
(Account 403)
Amortizal'pn
Exparse for
Asset
Retiremnl
Cosls
(Account
403.1) (c)
Funclional Classification
(a)(b)
Amortization and
Deplelion of
Producirg Natunal
Gas Land and Land
Rights
(Account 404.1 )
(d)
Amortizat'ron of
Undergmund Shrage
Land and Land
Rlghts
(Acrount 404.2)
(e)
1 lntangibte plant
2 Produclion plant manufaclured gas
Produclion and gathering plan! natural gas
4 Producb extrac{ion plant
5 Underground gas storage plant
6 Other stomge plant 589,092
7 Base load LNG terminaling aM processing plant
I Transmission plant 2,m6,342
o Distribution plant 12,062,602
10 General plant 2,324,987
11 Common plantgas
12 TOTAL 17,043,023
FERC FORM NO.2 (12-96)Page 336
I
I
T
t
I
t
T
I
I
t
T
I
T
I
T
t
I
T
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
lX lAn Original
IA Resubmission
Date of Reoort
(Mo, Da, Yi)
12t3',1t2018
Year/Period of Report
End of !Qf8/Q[
Deprecaation, Depletlon and Amortizatlon of Gas Plant (Accts 40X, &4.1,1U.2,4M.3,405) (Except Amortization of
Acqulsition Adlustments) (continued!
depreciation charges, show in a lootnote any revbions made to estimated gas reserves.
3. lf povisions for depreciation were made durirB the year in addition to depreciation provided by applkrtbn ol reported rates, state in a lootnole the amounls and nafure of lhe
provisions and lhe plant iterm to which related.
Section A, Summary of Depreciation, Depletlon, and Amortization Charges
Line
No.
Amortizalion of
Olher Limited-term
Gas Plant
(Account 404,3)
(0
Amoflizalion of
Other Gas Plant
(Aocount 405)
(s)
Total
(b to g)
(h)
Functional Classificalion
(a)
'|3,510,009 3,510,009 lntangible plant
2 Production plant, manulaotured gas
a Production and gathering plant, natural gas
4 Products exkac{ion plant
E Undeqround gas storage plant
6 589,092 Other storage plant
7 Base load LNG terminaling and processing plant
8 2,066,342 Transmisslon plant
9 12,062,602 Distribution phnt
10 2,3?4,987 General plant
11 Common plant4as
12 3,510,009 20,553,032 TOTAL
FERC FORM NO.2 (12-s6)Page 337
Name of Respondent
lnterrnountain Gas Company
This Reoort ls:(1) fiAn Orisinat(2) [-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
't2t31t2018
Year/Period of Report
End of 2018/Q4
Depreciation. Deple0on and Amortization of Giias Plant (Accts 4O3, 4{t4.1, 4M,2, 4n4,.3,405} (Ercept Amortizatlon of
Acquisiton Adjustments) (continued)
4. Addrowsasnecessarytocompletelyreportalldata. Nunrbertheadditiooal roilsinsequenceas2.01,2,02,3.0'1,3.02,etc.
Section B. Factorc Used in Estimating Depreciation Charges
Line
No.Fundhnal Classilrcalion
(a)
Plant Bases
(in lhousands)
(b)
Applied Depreciation
or Amortization Rates
(perert)
(c)
1 Produc{ion and Galhering Plant
2 Offshore (lmtnote details)
3 Onshore (foolnote details)
4 Underground Gas Storage Phnt (foolnote detaits)
5 Tnansmission Planl
b Offshore (footnote details)
7 Onshore (tootnote detalls)
I General Phnt (tootnole details)
I
10
11
12
13
14
15
FERC FORM NO. 2 (,l2-s5}Page 338
Name of Respondent
lntermountain Gas Company
This
(1)
(21
Reoort ls:
fiAn originat
IA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31D018
Year/Period of Report
End of 2018/Q4
Particularc Concernlng Certain lncome Deductions and lnterest Charges Accounts
Repo( the infornration speciled below, in lhe order given, forthe respeclive income deduction and interesl charyes accounts.
period of annrtizatkrn,
may be grouped by classes wilhin the above accounts.
(c) lnterest on Debt to Assochted Companies (Account 430)-Fu each associaled company that incuned interest on debt during the year, indicate lhe amounl and interest rate
which interesl was incuned during lhe year,
(d) Other lnterest Expense (Account 431) - Report detals including the amount and interest rate for oher interest chages incurred during the year.
Line
No.
Item
(a)
Amount
(b)
I 426.1 Charitabte Donations 155,232
2 426.2 Life Insurance 664,224
2 426.3 Penalt'res 6,12s
4 426,4 Civic/Political 5 1,165
5 426.5 Other Deductions 3,850
b 430 lnterest on Debt to Assoclated Companies
7 431 Other lnterest Expense
I Committment Fee 129,212
I Compensalion Plan- Exec 45,732
10 Cuslomer Deposlls 4,159
11 Doferred Gas Cosls 181,572
12 Other lnterest 436
13
14
15
16
17
'18
19
20
21
22
23
24
25
26
27
28
2S
30
31
32
33
34
35
FERC FORM NO.2 (12-96)Page 340
t
T
t
T
I
T
T
T
T
T
T
t
t
t
I
T
I
T
T
Name Respondent This
(1)
(2)
ls:
Originallntermountain Gas Company Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
Regulatory Commission Erpenses (Account 928)
or c6es in whidt such a body was a party.
2. lnmlumn(blaM(c),indicatewhelhertheexpenseswercasessedbyareguhtorybodyorwereolhenrvlseincunedbylheutlity.
Line
No.
DeuriPtion
(Furnish name of regulatory commiss'nn
or body, the docket number, and a
descript'on of the case.)
(a)
Assessed by
Regulatory
Commission
(b)
Expenses
ol
Utility
(c)
Total
Expenses
to Date
(d)
Defened in
Acmunt 182.3
at Beginning
ofYear
(e)
1 ldaho Public Utitties Comm - annual fee
687,533
2
3
4
5
b
1
I
I
10
11
12
r3
14
15
16
1t
18
19
20
21
22
23
24
26 Totat 687,533
FERC FORM NO.2 (12-96)Page 350
I
T
T
T
I
t
I
I
T
I
I
I
t
I
T
t
I
T
I
Name of Respondent
lntermountain Gas Company
This
(1)
(2',)
Reoort ls:
fiRn original
l-lA Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 2018/Q4
Regulatory Commission Expenses (Account 928)
3. Show in olumn (k) any exponses hruned in prior years that are being amortized. Lbt in cohlmn (a) the pedod ol amortizatilrn.
4. ldentify separately all annual charye adjusfnenls (ACA),
5. List in cotumn (f), (g), and (h) expenses incuned during year whictr werc ctrarges currenlly to incone, flant, or oher aocounb.
6. Minor items (less than $250,000) may be grouped.
Line
No.
Expenses
lncurred
During Year
Charged
Currenlly To
Department
(0
Expenses
lncuned
During Year
Charyed
Currenlly To
Acmunt No.
(g)
Expenss
lncurred
During Year
Charged
Cunenlly To
Amounl
(h)
Expenses
lncuned
During Year
Defered to
Account
't82.3
(i)
Amorlized
During Year
0)
Amortized
During Year
Amount
(k)
Delened ln
Account I 82.3
End of Year
(D
1
2
a
A
5
o
a
I
o
'10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
FERG FORM NO.2 {12-s6)Page 351
Conlra
Acmunt
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiRn originat(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
12131t2018
Year/Period of Report
End of 20'18/Q4
Employee Pensions and Benefits (Account 926)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Line
No,
Expense
(a)
Amount
(b)
1 Pensions - defined bmefit plans
2 Pensions - other 846,906
3 Post-retirenrent benefits oher than pensions (PB0P)
4 Post- employment benetit plans
5 Otlrcr (Specify)
E Safetyflraining Materiab 380
7 Vacation 147,226
8 Workem Cornp 92
o Meab 20,810
10 Cdlege Tuitim/Books 12,',t52
11 Misc EE Beneflts 120,709
12 Olher Reimbunable Expenses 2,294
13 CommercialAh 50
14
15
16
17
t8
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total 1,150,619
FERC FORM NO.2 (12-96)Page 352
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) fiAn originat(2) l--lA Resubmission
Date of Reoort(trilo, Da, Yi)
12131t2018
Year/Period of Report
End of 2018/Q4
Distribution of Salaries and Wages
the particular operaling function(s) relatiru to lhe expenses.
reporting detail of otheractounts, enter as rnany mws as necessary numbered sequentially starting with 75.01, 75.02, etc.
Line
No.
Classlfication
(a)
Dkect Payroll
Distribution
(b)
Payrcll Billed
by Afliliated
Companies
(c)
Allocalion of
Payrofi Charged
for Charing
Accounts
(d)
Tolal
(e)
1 Electrtc
2 Operalion
3 Production
4 Transmission
5 Distribulion
o Cuslomer Accounts
a Cuslomer Servire and lntormational
I Sales
q Adminislrative and General
10 TOTAL Operation (Total of tines 3 thru 9)
11 Maintenance
12 Production
13 Transmission
14 Dislribution
15 Administrative and General
16 TOTAL Malntenance (Total ol lines 12 thru 15)
17 Total Operation and Maintenanoe
18 Production (Tolal of lines 3 and '12)
19 Transmission (Tolal of lines 4 and 13)
20 Distritution (Totalof ktes 5 and 14)
21 Customer Acc'ounts (line 6)
22 Customer Seruice and lnformational(line 7)
23 Sales (line B)
24 Administralive and General (Total of lines 9 and 15)
25 TOTAL Operat'nn and Maintenance fiotal of lines 18 thru 24)
26 Gas
27 Operation
28 Produclion - Manufactungd Gas
29 Producllon - Natural Gas(lncluding Exploralion and Developrnent)
30 Other Gas Supply
31 Storage, LNG Terminalinq and Processing 351,152 351,152
32 Transmission ( 84)( 84)
33 Dislribution 9,317,878 9,317,878
34 Customer Accounts 4,910,481 4,910,48'l
35 Customer Service and lnformalional n2,077 202,077
36 Sales 689,266 689,266
37 Adminbhative aM Gerreral 5,943,460 279,395 6,222,855
38 TOTAL Operation (Tolal of lines 28 thru 37)21,414,230 279,3S5 21,693,625
20 Maintenance
40 Production - Manulactured Gas
41 Produclion - Natural Gas(lncluding Exploration and Development)
42 Other Gas Supply
43 Storage, LNG Termlnaling and Processhg 73,815 73,815
44 Transm'ssion 120,027 120,027
4s Distribution 3,640,870 3,640,870
FERC FORM NO.2 (12-96)Page 354
u
I
I
I
T
t
t
I
T
T
T
I
T
I
T
T
I
I
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort Is:
[]nn orisinat
[-lA Resubmission
Date of Report(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 2018/Q4
Distribution of Salaries and Wages (continued)
Line
No.
Classlfication
(a)
Dkect Payroll
Distribution
(b)
Payrofr Bilted
by Affiliated
Companies
(c)
Allocation of
Payroll Chaqed
for Clearing
Accounb
(d)
Total
(e)
46 Administrative and General
47 TOTAL Maintenance (Total of lines 40 thru 46)3,834,712 3,A34,712
48 Gas (Continued)
49 Total Operat'on and Maintenance
50 Production - Manufaclured Oas Fotat of lines 26 and 40)
51 Produclion - Natural Gas (lncluding Expl. and Dev.)(ll. 29 and 41)
52 Oher Gas Supply (Total of lines 30 and 42)
53 Storage, LNG TermhalirB and Processing (Total ol IL 31 and 43)424,%t 424,%7
54 Transmhsion (Total of lines 32 and 44)119,943 119,943
55 Distribut'nn (Total of lines 33 and 45i 12,958,748 12,958,748
56 CustomerAccounts (Total of line 34)4,910,481 4,910,481
57 Customer Service and lnformational {Total of lhe 35)202,077 242,077
58 Sahs (Totalol line 36)689,266 689,266
59 Adminishative and General fiotal ot lines 37 and 46)5,943,460 279,395 6,222,855
60 Total Operalion and t\4aintenance (Totalof lines 50 thru 59)25,248,942 27S,395 25,528,337
61 Other Utility Deparlments
62 Operalion and Maintenance
OJ TOTAL ALL Utility Dept. (Totalot lines 25, 60, and 62)25,248,942 279,395 2s,s28,337
64 Utility Plant
65 Conslruction (By Ulility Departments)
bb Eledric Plant
67 Gas Plant
68 Other
69 TOTAL Conslrudion (Total of lines 66 thru 68)
70 Plant Removal (By Utility Departmenb)
71 Electric Plant
72 Gas Plant
73 Other
74 TOTAL Plant Removal flotal of lines 7'l thru 73)
75 Olher Acoounls (Specify) (lootnote details)
76 TOTAL OtherAccounls
77 TOTAL SALARIES AND WAGES 25,248,942 279,395 25,528,1X7
FERC FORM NO.2 ({2-96)Page 355
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
nA Resubmission
Date of Repo((Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Charges for Outside Professional and Other Consultatlve Servlces
except those which should be reported h Acount426.4 Erpendifures for Certain CMc, Pdilical and Related Aclivilies.
(a) Name of person u organization rendering services.
(b) Total charges for the year,
2. Sum under a desuiption "Other', aI of the aforementioned seruices amountirg to $250,000 or bss.
3. Total under a description "Tota[. tre total of all ol the aforernentioned services.
acf,lrding to the instruclions for that schedule.
Line
No.
Description
(a)
Amount
(in dollans)
(b)
1 229,2s9
2
4
5
6
7
I
I
10
11
12
13
14
1s
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO.2 (12-96)Page 357
T
I
I
T
T
T
T
t
T
I
I
I
T
I
T
t
u
u
T
Olher
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) ffiRn originat(2) l]A Resubmission
Date of Report
(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Transactions with Associated (Affiliated) Companies
1, Report behw lhe informatlon called for conceming all goods or sewices received lrom or provided to associated (affiliated) ctmpanies amounting to mue than $250,000,
2, $um urder a description 'Other', all of the aforementbned goods and seMms amounling to $250,000 or bss,
3, Tolal undera description 'Total', tre total of all of the aforementkrned goods aM $ervioes.
4. Where amounG billed to or received from lhe assooiated (affliated) company are based on an albcation process, explain in a foo{note the basis of the allocalim.
Line
No.
Desoiption of lhe Good or Serv'rce
(a)
Name of AssociatediAffi liated Company
(b)
Acmun(s)
Charged or
Credited
(c)
Amount
Charged or
Credited
(d)
1 Goods or Servlces Provided by Allliated Company
2
3
4
5
6
1
I
o
10
11
12
13
14
15
16
17
18
'19
20 Goods or Servhes Provided for Affillated Company
21 Cash Collection Cascade Natural Gas 485 1 8.4880.4880 1,'t89
22 Bill Pfitlrrg Cascade Natural Gas 48580,48E0.4880 161,434
23 Rent Cascade Natural Gas and MDU 1S40.4940 554,2U
24 Total 716,907
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.2 (12-96)Page 358
Name of Respondent
lntermounlain Gas Company
This
(1)
(2)
Reoort ls:
ffiAn originat
flA Resubmission
Date of Reoort(Mo, Da, Yi)
12t31t2018
Year/Period of Report
End of 2018/Q4
Compressor Stations
cornprcssor sblions, lransmiss'nn compressor shlions, d'strhuthn mrnpressor statbrs, and otier compressor stations.
jolntly owned.
Line
No,
Narne of Station and Location
(a)
Number of
Unils at
Statlon
(b)
Certificaled
Horsepower for
Ead Station
(c)
Plant Cost
(d)
1 Jerome Compressor Station
1 600 1,730,359
2
a
4
5
b
7
8
I
10
11
12
't3
14
15
16
17
,IB
19
20
21
22
23
24
25
FERC FORM NO.2 (12-96)Page 508
I
I
I
I
T
t
t
t
T
I
T
I
T
T
I
T
T
T
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiAn originat
nA Resubmission
Date of Report(Mo, Da. Yr)
12t3112A18
Year/Period of Reporl
End of 2018/Q4
Compressor Stations
footnote each units size and the date the unit was phced in operalion.
Line
No.
Expenses (except
depreciation and
taxes)
Fuel
(e)
Expenses (except
depreciation and
taxes)
Power
(0
Expenses (except
depreciation and
taxes)
Other
(s)
Gas [or
Compressor
Fuel in Dth
(h)
Electricity for
Compressor
Station in
kwh
(i)
Operat'tonal Data
Tohl Compressor
Hours of Operation
Duthg Year
0)
Operational Data
Numberof
Compresson
Operated atTime
of Station Peak
(k)
Date of
Station
Peak
(t)
1
13 29 o 1 12t0412018
2
J
4
5
6
7
I
I
10
11
12
'13
14
15
16
17
10
19
20
21
22
23
24
25
FERC FORM NO.2 (12-s6)Page 509
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Report ls:
[]nn originat
[-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
1213112018
Year/Period of Report
End of 2018/Q4
Gas Storage Projects
1 , Report injections and wi{hdrawals of gas for all storage projects used by respondent
Line
No.
Item
(a)
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Bebnging to
Others
(Dfi)
G)
Total
Amount
(Dth)
(d)
STORAGE OPERATIONS (in Dth)
1 Gas Delivered to Storaqe
2 January 56,624 56,624
I February
4 March
5 April 800 800
6 May
7 June
I July
o August 863 863
10 September 65,714 65,714
11 October 127,038 127,838
12 November 132,012 132,012
13 December 98,591 90,591
14 TOTAL (Total of lines 2 thru '13)482,442 4f.2,412
15 Gas Withdrawn lrom Storage
16 January 41,898 41,898
1t February 43,E36 43,836
18 Mardl 4s,680 45,680
19 April 40,753 40,753
20 May 43,930 43,930
21 June 47,543 47,543
22 July 45,244 45,244
23 August 47,813 47,813
24 September 62,754 62.754
25 October 82,496 82,496
26 November 65,908 6s,908
27 December 57,624 51,624
28 TOTAL (Totat ol lines 16 thru 27)625,479 625,479
FERC FORM NO.2 (12-e6)Page 512_
I
I
I
T
T
T
I
T
I
T
I
I
t
T
T
T
T
T
T
T
T
I
Name of Respondent
I ntermountain Gas Company
This
(1)
(2)
Reoort
IxJAn
ls:
Original
!A Resubmission
Date of Report(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 2018/Q4
Gas Storage Projects
1. On line 4, enler lhe total storage capacity cerlificated by FERC.
2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7, lf quantity is converted lrom Mcf to Dlh, pmvide conversion lactor in a footnote.
Line
No.
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
1 Top or Working Gas End of Year 11,s60,734 dth
2 Cushion Gas (lncfuding Native Gas)
3 TotalGas in Reservok (Total ot line I and 2)1 1,560,734
4 Cerlillcated Stonge Gapacity
5 Number of lnjection - Withdrawal Wells
6 Numberol 0bservation Wells
7 Maximum Days' Withdrawal kom Storage 87,90'l dth
I Date of Maximum Days' Withdrawal 12J051N18
I LNG Terminal Cornpanies (in Dth)
10 Number of Tanks
11 Capacity of Tanks
12 LNG Volume
13 Receked at "Ship Rail"
14 Transfered to Tanks
15 Withdrawn lrom Tanks
16 "Boil 0n Vaporization Loss
FERG FORlrr NO.2 (12-96)Page 513_
Name ol Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort ls:
fiRn originat
[lA Resubmission
Date of Report
(Mo, Da, Yr)
1213112018
Year/Period of Report
End of 2018/Q4
Transmission Lines
1 . Report belov, by staG, the total miles of transmissirn lines of each tranvnbsion system operated by respondent at end of ye€r.
nature o{ respondenf s ti0e, and percent ornemhip if jointly owned,
rclired h the books of acoount or what dispooit'nn of the line and its book msb are contemplated,
4. Reporl the number of miles of pipe to one decinnl poinl,
Line
No.
DesInation (ldentif ication)
of Une or Group of Lines
(a)(b)
TolalMiles
of Pipe
(c)
1 Transmission Lines
270.50
2
.r
4
5
6
7
8
o
10
11
12
'13
14
15
16
't7
18
19
20
21
22
23
24
25
FERC FORM NO.2 ({2-s6}Page 514
Name of Respondent
lntermountain Gas Company
This Reoort ls:(1) []An originat(2) l-lA Resubmisslon
Dale of Reoort
(Mo, Da, Yi)
12t3',v2018
Year/Period of Report
End of 2018/Q4
Transmission System Peak tleliveries
permib lnclusion of lhe peak informalion required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Line
No,
Description
Dth of Gas
Delivered to
Interslate Pipellnes
(b)
Dth ol Gas
Delivered to
Olhers
(c)
Total
(b) + (c)
(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Date:1 2/05/201 8
2 Volumes of Gas Transported
3 No-Nolice Transportalion
4 Other Fkm Transportation 291,240 291,2A0
5 lntenuptible Transportatbn
6 Other (Describe) (lootnole details)
7 TOTAL 2v,244 291,240
I Volurnes of gas Wihdrawn lorm Storage under Storage ionlract
I No-Not'rce Storage
10 Other Fhm Storage 87,901 87,901
11 lntenuptible Storage
12 Other (Desqibe) (footnote details)
13 TOTAL 87,901 87,901
14 O(her Operational Activities
15 Gas Withdnwn from Storage for System Operations
16 Reduclion in Line Pack
17 Other (Describe) (footnote details)
18 IOTAL
19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
20 Dates: 1 2i04l20 1 8 -12106nU I
21 Volurnes of Gas Transporled
22 No-Notice Transportation
23 Other Firm Transporlation 852,323 8s2,323
24 lntenuptible Transportation
25 Othu (Desuibe) (footnote details)
26 TOTAL 852,323 852,323
27 Volumes of Gas Withdrawn frcm Slotage under Stomgo Contraci
28 No-Notice Storage
29 Other Firm Storage 264,303 264,303
30 lntenuptible Slorage
31 Olher (Describe) (footnole details)
32 TOTAL 264,303 264,303
33 Other Operational Activilies
34 Gas Wilhdrawn from Slorage lor System 0perations
35 Reduct'nn in Line Pack
36 Other (Describe) (footnote details)
37 TOTAL
FERC FORM NO.2 ({2-96)Page 518
T
t
T
I
I
T
I
T
T
I
t
T
T
t
T
I
I
t
I
I
I
I
Name of Respondent
Intennountain Gas Company
This Report ls:(1) []An originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
12t31t2018
Year/Period of Report
End of 20181Q4
Auxiliary Peaking Facilities
inslalhtirms, gas lquelaclbn planh, ollgas sets, etc.
2. For column (c), lor underyround storage proiects, rport the deliver capacity on Februaly 'l of the heathg season overtapplng the year+nd for whidr lhb reput is suhnitted.
For other facilities, repor{ lhe rated maximum daily defvery capacities.
separate plant as contemplated by general instrudion 12 of the Unitorm System ol Accounts.
Line
No.
Location of
Facility
(a)
Type of
Facility
(b)
Irrlaximum Daily
Delivery Capacig
of Fadlity
Dth
(c)
Cost oI
Faciity
(in dolhns)
(d)
Was Fac$ty
Oprated on Day
of Highest
Transmission Peak
Delivery?
1 Nampa, ldaho Liquefied natural gas 60,000 26,142,003
L NW 1/4 Sec, 31
3 T4n RlW.BM
4
5 Plymouth, WA Liquefred natural gas 113,300
6
7 Rexburg, lD Liquefied natural gas 1 9,200 2,968,982
8
I
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
tn
27
28
29
30
I
t
T
T
I
I
I
I
T
I
I
I
I
T
T
T
T
T
T
FERC FORM NO.2 (12-95)Page 519
T
I
T
T
I
t
I
I
T
T
T
I
T
T
T
T
I
T
T
Name of Respondent
lntermountain Gas Company
This
(1)
(2)
Reoort
Een
ls:
Original
l-lA Resubmission
Dale of Reoort
(Mo, Da, Yi)
12t3112018
Year/Period of Report
End of 2018/Q4
Gas Account - Natural Gas
1. The purpose ofthls schodrle b b acrunt for lhequantlly ofnalural gas Ieceived ad ddhercd by the respondent.
2 Naturd gas means eilhv nahrral gas unmixed or any mhtufe of nalud ad matufacturcd gas.
3. Enler in cohnrn (c) the year to date Dth a reported in lhe schedules hdioated for the items of rccepts and delveries.
4. Enlor in crkm (d) tre respectire quarte/s Dth as reprbd in lhe schedules indipted br the llems of mceipts md ddiveries.
5. lrdicats in a footnob the quantilies of bundled sdes ad hasprtathn gas td specily ihe lho on uhich such qtanlities ae listed.
6. lf lh€ respondent operates two o{ m0/€ systems whifi de not interconnected, subrilt sspaato pages hr lhis purpse.
wer6 nol transported through any lnlerstata porlion ot the rEporting pipeline.
8. lndicate h a foolnote lhe specific gas purchase expense account(s) and releted [o whlch lho aggregale volumes reporled on line J'h. 3 relate.
reporting yea, ard (3) conlrac{ storage qumlities.
tootnotes,
Line
No.
Item
(a)
Ref. Page No. of
(FERC Form Nos.
2t2-Al
(b)
TotalAmount
ol'Dth
Year to Date
(c)
Cunent Three
ttJhnths
Ended Amount of Dth
Quarterly Only
01 Name of System:
2 GAS RECEIVED
3 Gas Purchases (Aocounb 800-805)36,807,874
4 Gas of Othem Received for GatherirE (Account 489.1)303
5 Gas of Others Received for Transmission (Account 489.2)305
b Gas ol fthers Received for Di$kibutbn (Account 489.3)301 35,35'1,'l 17
7 Gas of Others Reoeived for Contracl Storage (Accounl 489.4)307
I Gas of Othem Reoeived for Prcduc{ioruExlraction/Prooessing (Account 490 and 491)
I Exchanged Gas Received from Olhers (Aocount 806)328
10 Gas Received as lmbahnces (Account 806)328
11 Receipts of Respondent's Gas Transpotted by Othes (Account 858)332
12 Other Gas Wlthdrawn from Storage (Explain)592,396
13 Gas Received from Shippers as Compressor Station Fuel
14 Gas Received kom Shippes as Lost and Unaccounted for
15 Other Receipls (Specify) (foolnote delails)
16 Total Recelpts (Iotal of lines 3 thru '15)12,751,387
17 GAS DELIVERED
18 Gas Sales (Accounts 480-484)36,284,384
19 Dellveies of Gas Galhered for 0thers (Account 489,1)303
20 Deliver'es ot Gas Transported for Othen (Aocount 489.2)305
21 Delfuedes ol Gas Distribuled lor Otlrcrs (Aocount 489.3)301 35,3s1,'117
22 Defiveries of Contact Storage Gas (Account 489.4)307
23 Gas of Others Delivered for Produc{io,rtlExtraclion/Pmcessing (Amount 490 and 491)
24 ExdrarBe Gas Delivered to Olhes (Account 806)328
25 Gas Delivered as lmbalances (Acoount 806)328
26 Deliveries of Gas to Olhers for Transportaton (Account 858)332
27 Olher Gas Delivered to Stomge (Explain)426,s66
28 Gas Used for Gompressor Station Fuel s09 29
29 Olher Dellveries and Gas Used lor Olher Operalions 79,023
30 Total Deliveries (Total of lines 18 lhru 29)72,141.119
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For 22,381
33 TOTALS
34 Total Deliueries, Gas Losses & Unaccounted For (Iotal ol lines 30 and 32)72,163,s00
FERC FORM NO. 2 {12-96)Page 520
I
Name of Respondent
lntermountain Gas Company
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
12R1D418
Year/Period of Report
2018/Q4
Eystem Maps
T
T
t
I
I
I
t
I
I
T
I
I
I
I
T
t
I
T
T
'copies of a map with copy operated
gathering, transportation, and sale of natural gas. New maps need not be fumished if no important change has occurred in the facilities operated
by the respondent since the date of the maps fumished with a previous year's annual report. lf, however, maps are not furnished for this reason,
reference should be made in the spac€ below to the yeads annual report with which the maps were fumished.
2. lndicate the following information on the maps:
(a) Transmission lines.
(b) lncremental facilities.
(c) Location of gathering areas.
(d) Location of zones and rate areas.
(e) Location of storage fields.
(f) Location of natural gas fields.
(g) Location of compressor stations.
(h) Normal direction of gas flow (indicated by arrows).
(i) Size of pipe.
O Location of producls extraction plants, stabilization plants, purification plants, recycling areas, etc.(k) Principal communities receiving service through the respondent's pipeline.
3. ln addition, show on each map: graphlc scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4. Maps not larger than 24 inches square are desired. lf necessary, however, submit larger maps to show essential information. Fold the
maps to a size not then this Bind the to the
FERC FORM NO. 2 (REV, 12-s6)522_1
l:
'l
I
i
,
(Elllfulo-
2oE
z
=oFUI(9trolrJo
U'o
EE.o
I
I
I
I
I
I
I
I
I
,l
lr
lr
lr
lr
ozoo
b44
zoE
=oIJz
CT',
qq
z
o-
==OpoF
*2tnO
6=
3f
=1
ZE
=E,ITF
=
tn
o zGo
J
UTruJJd
E
Hl!
o
a
6
o
9c;
EgveooE ul5z g
f;g E
fi EH.EFzaz-tr?ul <
E5B E{i=0r =
EEE E
!
o
Eo
ouIJ
=MIN
!,6Iltt,
a
lt)
aGo
uta6
Ga
ll.
e
UIo5
t]-
oE5o.
'luz
IT
E
A
!cua
ulB
ozd
h5EIL
ldEo
d
=
-
Go
+
!:
it
II,ltll,'
Name of Respondent
lntermountain Gas Company
This Report ls:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)tt
lYeari Period of Report
I ="0 or 2018/e4
Footnote Reference
Page
No.
(a)
Line or ltem
No.
(b)
Column
No.
(c)
Footnote
No.
(d)
120a 56 a 1
219 12 c 2
219 16 c 3
276 1 a 4
520 12 1C 5
520 27 c 6
FERC FORM NO.2 (12-96)Page 551
Name of Respondent Report ls:
) X An Original
lntermountain Gas A Resubmission
Date ol Report
(Mo, Da, Yr)tt
Year/Period of Report
End of 2018/Q4
Footnote Text
Footnote
No,
(a)
Footnote Text
(b)
1 Tax Witholding on Performance Shares (108,491)
Repurchase of Common Stock (274,es5)
Total Other (383,486)
2 Page2Og Retirements 5,214,728
Page 209 Asset Retiremen[ Costs for Dstribution Plant (2s2,012)
Page 219 Book Cost of Plant Retired 4,922,716
3 ARO additions/transfers 14,506
Gain/Loss 254,935
Total 269,M1
4 The Respondent provides deferred income taxes in account 283 for all tlming differences between book and tar
accounting which are not directly relatod to property. This accounting was approved by the IPUC in Order No. 1 1507
Beginning in 19E3, pursuanl to IPUC Order No. 17701 , the RespoMent does not provide for deferred State income
taxes on its utility operations with the exception of purchase gas adjuslment timing items. For 2018, the items on
page 277 generated deferred tax provisions in account 283 (see page 261).
5 LNG Sales 469,980
LNG Boiloff 122,416
Total Other Gas Wilhdrawn from Storage 592,396
6 LNG lnjections 426,566
FERC FORM NO. 2 (REV 12-96)Page 552
T
I
I
I
I
I
I
T
I
I
T
I
t
T
T
T
I
I
t
I
t
T
T
I
T
t
T
I
T
I
T
I
I
I
T
T
T
I