2020Annual Report.pdf

FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
THIS FILING IS
Item 1: An Initial (Original)
Submission
OR Resubmission No. ____X
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18
CFR Parts 260.1 and 260.300. Failure to report may result in criminal fines, civil
penalties, and other sanctions as provided by law. The Federal Energy Regulatory
Commission does not consider these reports to be of a confidential nature.
Form 2 Approved
OMB No.1902-0028
(Expires 12/31/2021)
OMB No.1902-0205
(Expires 11/30/2022)
Form 3-Q Approved
FERC FORM No. 2/3Q (02-04)
Exact Legal Name of Respondent (Company)
Intermountain Gas Company
Year/Period of Report
End of 2020/Q4
RECEIVED
2021April 9, PM 2:48
IDAHO PUBLIC
UTILITIES COMMISSION
INT-G
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
555 S Cole Rd, Boise, ID 83709
/ /
Manager of Accounting and FinanceTed Dedden
12/31/2020
555 S Cole Rd, Boise, ID 83709
Manager of Accounting and FinanceTed Dedden
This Report Is:
(1) An Original
(2) A Resubmission
Year/Period of Report
End ofIntermountain Gas Company
X
2020/Q4
01 Exact Legal Name of Respondent
IDENTIFICATION
03 Previous Name and Date of Change (If name changed during year)
04 Address of Principal Office at End of Year (Street, City, State, Zip Code)
05 Name of Contact Person 06 Title of Contact Person
07 Address of Contact Person (Street, City, State, Zip Code)
208-377-6149
08 Telephone of Contact Person, Including Area Code 10 Date of Report
(Mo, Da, Yr)
11 Name 12 Title
13 Signature 14 Date Signed
Title 18, U.S.C. 1001, 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.
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.
Page 1FERC FORM NO. 2 (REV 06-04)
List of Schedules (Natural Gas Company)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Schedule
(a)
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."
Reference
Page No.
(b)
Date Revised
(c)
Remarks
(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
101General Information 1
102Control Over Respondent 2
NA103Corporations Controlled by Respondent 3
107Security Holders and Voting Powers 4
108Important Changes During the Year 5
110-113Comparative Balance Sheet 6
114-116Statement of Income for the Year 7
117Statement of Accumulated Comprehensive Income and Hedging Activities 8
118-119Statement of Retained Earnings for the Year 9
120-121Statements of Cash Flows 10
122Notes to Financial Statements 11
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
200-201Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion 12
204-209Gas Plant in Service 13
NA212Gas Property and Capacity Leased from Others 14
NA213Gas Property and Capacity Leased to Others 15
214Gas Plant Held for Future Use 16
216Construction Work in Progress-Gas 17
NA217Non-Traditional Rate Treatment Afforded New Projects 18
218General Description of Construction Overhead Procedure 19
219Accumulated Provision for Depreciation of Gas Utility Plant 20
220Gas Stored 21
222-223Investments 22
NA224-225Investments in Subsidiary Companies 23
230Prepayments 24
NA230Extraordinary Property Losses 25
NA230Unrecovered Plant and Regulatory Study Costs 26
232Other Regulatory Assets 27
233Miscellaneous Deferred Debits 28
234-235Accumulated Deferred Income Taxes 29
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
250-251Capital Stock 30
252
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and
Installments Received on Capital Stock
31
253Other Paid-in Capital 32
254Discount on Capital Stock 33
254Capital Stock Expense 34
NA255Securities issued or Assumed and Securities Refunded or Retired During the Year 35
256-257Long-Term Debt 36
258-259Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 37
Page 2FERC FORM NO. 2 (REV 06-04)
List of Schedules (Natural Gas Company) (continued)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Schedule
(a)
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."
Reference
Page No.
(b)
Date Revised
(c)
Remarks
(d)
260Unamortized Loss and Gain on Reacquired Debt 38
261Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes 39
262-263Taxes Accrued, Prepaid, and Charged During Year 40
268Miscellaneous Current and Accrued Liabilities 41
269Other Deferred Credits 42
274-275Accumulated Deferred Income Taxes-Other Property 43
276-277Accumulated Deferred Income Taxes-Other 44
278Other Regulatory Liabilities 45
INCOME ACCOUNT SUPPORTING SCHEDULES
NA299Monthly Quantity & Revenue Data by Rate Schedule 46
300-301Gas Operating Revenues 47
NA302-303Revenues from Transportation of Gas of Others Through Gathering Facilities 48
NA304-305Revenues from Transportation of Gas of Others Through Transmission Facilities 49
NA306-307Revenues from Storage Gas of Others 50
NA308Other Gas Revenues 51
NA313Discounted Rate Services and Negotiated Rate Services 52
317-325Gas Operation and Maintenance Expenses 53
NA328Exchange and Imbalance Transactions 54
NA331Gas Used in Utility Operations 55
NA332Transmission and Compression of Gas by Others 56
NA334Other Gas Supply Expenses 57
335Miscellaneous General Expenses-Gas 58
336-338Depreciation, Depletion, and Amortization of Gas Plant 59
340Particulars Concerning Certain Income Deduction and Interest Charges Accounts 60
COMMON SECTION
350-351Regulatory Commission Expenses 61
352Employee Pensions and Benefits (Account 926) 62
354-355Distribution of Salaries and Wages 63
357Charges for Outside Professional and Other Consultative Services 64
358Transactions with Associated (Affiliated) Companies 65
GAS PLANT STATISTICAL DATA
508-509Compressor Stations 66
512-513Gas Storage Projects 67
514Transmission Lines 68
518Transmission System Peak Deliveries 69
519Auxiliary Peaking Facilities 70
520Gas Account-Natural Gas 71
521Shipper Supplied Gas for the Current Quarter 72 NA
522System Map 73
551Footnote Reference 74
552Footnote Text 75
Stockholder's Reports (check appropriate box) 76
Four copies will be submitted
No annual report to stockholders is prepared
Page 3FERC FORM NO. 2 (REV 06-04)
General Information
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Ted Dedden, Manager of Accounting and Finance
555 S Cole Rd
Boise, ID 83709
The respondent is a public utility dedicated to providing high quality service through purchase, distribution, transportation and sale of natural gas to
residential, commercial and industrial customers through out Southern Idaho.
N/A
(1)
(2)
State of Idaho - October 12, 1950
1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept and address of office
where any other corporate books of account are kept, if different from that where the general corporate books are kept.
2. Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a special law, give reference to such law. If not
incorporated, state that fact and give the type of organization and the date organized.
3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date such receiver or trustee took possession, (c)
the authority by which the receivership or trusteeship was created, and (d) date when possession by receiver or trustee ceased.
4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
Yes... Enter the date when such independent accountant was initially engaged:
NoX
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for your previous year's certified financial
statements?
Page 101FERC FORM NO. 2 (REV 06-04)
Control Over Respondent
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Company Name
(a)
Type of Control
(b)
State of
Incorporation
(c)
1. Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that directly, indirectly, or
jointly held control (see page 103 for definition of control) over the respondent at the end of the year. If control is in a holding company
organization, report in a footnote the chain of organization.
2. If 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. In 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 "I" for indirect, or a "J" for joint control.
Percent Voting
Stock Owned
(d)
Prairie Intermountain Energy Holding, LLC (PIEH) D DE 1 100.00
MDU Energy Capital, LLC (MDUEC) I DE 2 100.00
MDU Resources Group, Inc. (MDUR) M DE 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Page 102FERC FORM NO. 2 (REV 06-04)
Other
(e)
Security Holders and Voting Powers
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Name (Title) and Address of
Security Holder
(a)
Total Votes
(b)
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. If 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. If the
company did not close the stock book or did not compile a list of stockholders within one year prior to the end of the year, or if since it
compiled the previous list of stockholders, some other class of security has become vested with voting rights, then show such 10 security
holders as of the close of the year. Arrange the names of the security holders in the order of voting power, commencing with the
highest. Show in column (a) the titles of officers and directors included in such list of 10 security holders.
2. If 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. If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination
of corporate action by any method, explain briefly in a footnote.
4. Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase securities of the
respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material information
relating to exercise of the options, warrants, or rights. Specify the amount of such securities or assets any officer, director, associated
company, or any of the 10 largest security holders is entitled to purchase. This instruction is inapplicable to convertible securities or to
any securities substantially all of which are outstanding in the hands of the general public where the options, warrants, or rights were
Common Stock
(c)
Preferred Stock
(d)
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.
3. Give the date and place of
such meeting:
Total:
By Proxy:
VOTING SECURITIES
4. Number of votes as of (date):
TOTAL votes of all voting securities 5 1,513,060 1,513,060
TOTAL number of security holders 6 1 1
TOTAL votes of security holders listed below 7 1,513,060 1,513,060
8
9
10
11
12
13
14
15
16
17
18
19
20
Page 107FERC FORM NO. 2 (REV 06-04)
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. If the answer is given elsewhere in the report, refer to the schedule in
which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration and state from whom the franchise rights were
acquired. If the franchise rights were acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of companies
involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to Commission
authorization.
3. Purchase or sale of an operating unit or system: Briefly describe the property, and the related transactions, and cite Commission
authorization, if any was required. Give date journal entries called for by Uniform System of Accounts were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give effective
dates, lengths of terms, names of parties, rents, and other conditions. State name of Commission authorizing lease and give reference to such
authorization. 5. Important 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 from purchases, development, purchase
contract or otherwise, 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 charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such proceedings
culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer, director,
security holder, voting trustee, associated company or known associate of any of these persons was a party or in which any such person had amaterial interest.
11. Estimated increase or decrease in annual revenues caused by important rate changes: State effective date and approximate amount of
increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have occurred during
the reporting period.
13. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30 percent please
describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the extent to which the
respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a cash management program(s).
Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
1. None
2. NA
3. None
4. None
5. None
6. None
7. None
8. Not Significant
9. None
10. NA
11. Effective 10/1/20, revenue increased by $8.6M due to purchased gas adjustment.
12. None
13. NA
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Important Changes During the Quarter/Year
FERC FORM NO. 2 (12-96)108.1
Comparative Balance Sheet (Assets and Other Debits)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarter/Year Balance
(c)
Prior Year
End Balance
12/31
(d)
0UTILITY PLANT 0 1
758,773,243Utility Plant (101-106, 114) 809,892,919200-201 2
1,210,661Construction Work in Progress (107) 2,673,743200-201 3
759,983,904 TOTAL Utility Plant (Total of lines 2 and 3) 812,566,662200-201 4
362,936,949(Less) Accum. Provision for Depr., Amort., Depl. (108, 111, 115) 383,341,453 5
397,046,955Net Utility Plant (Total of line 4 less 5) 429,225,209 6
0Nuclear Fuel (120.1 thru 120.4, and 120.6) 0 7
0(Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies (120.5) 0 8
0Nuclear Fuel (Total of line 7 less 8) 0 9
397,046,955Net Utility Plant (Total of lines 6 and 9) 429,225,209 10
0Utility Plant Adjustments (116) 0122 11
0Gas Stored-Base Gas (117.1) 0220 12
0System Balancing Gas (117.2) 0220 13
0Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3) 0220 14
0Gas Owed to System Gas (117.4) 0220 15
0OTHER PROPERTY AND INVESTMENTS 0 16
0Nonutility Property (121) 0 17
0(Less) Accum. Provision for Depreciation and Amortization (122) 0 18
0Investments in Associated Companies (123) 0222-223 19
0Investments in Subsidiary Companies (123.1) 0224-225 20
0(For Cost of Account 123.1 See Footnote Page 224, line 40) 0 21
0Noncurrent Portion of Allowances 0 22
0Other Investments (124) 0222-223 23
0Sinking Funds (125) 0 24
0Depreciation Fund (126) 0 25
0Amortization Fund - Federal (127) 0 26
0Other Special Funds (128) 0 27
0Long-Term Portion of Derivative Assets (175) 0 28
0Long-Term Portion of Derivative Assets - Hedges (176) 0 29
0 TOTAL Other Property and Investments (Total of lines 17-20, 22-29) 0 30
0CURRENT AND ACCRUED ASSETS 0 31
3,156,997Cash (131) 1,370,361 32
0Special Deposits (132-134) 0 33
0Working Funds (135) 0 34
0Temporary Cash Investments (136) 0222-223 35
0Notes Receivable (141) 0 36
4,200,589Customer Accounts Receivable (142) 7,154,762 37
375,023Other Accounts Receivable (143) 487,852 38
263,390(Less) Accum. Provision for Uncollectible Accounts - Credit (144) 536,020 39
0Notes Receivable from Associated Companies (145) 0 40
252,714Accounts Receivable from Associated Companies (146) 152,804 41
0Fuel Stock (151) 0 42
0Fuel Stock Expenses Undistributed (152) 0 43
Page 110FERC FORM NO. 2 (REV 06-04)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year End of
Quarter/Year Balance
(c)
Comparative Balance Sheet (Assets and Other Debits)(continued)
Prior Year
End Balance
12/31
(d)
0Residuals (Elec) and Extracted Products (Gas) (153) 0 44
4,644,116Plant Materials and Operating Supplies (154) 5,235,900 45
0Merchandise (155) 0 46
0Other Materials and Supplies (156) 0 47
0Nuclear Materials Held for Sale (157) 0 48
0Allowances (158.1 and 158.2) 0 49
0(Less) Noncurrent Portion of Allowances 0 50
0Stores Expense Undistributed (163) 0 51
34,455Gas Stored Underground-Current (164.1) 0220 52
4,110,848Liquefied Natural Gas Stored and Held for Processing (164.2 thru 164.3) 3,976,813220 53
13,588,949Prepayments (165) 12,900,215230 54
0Advances for Gas (166 thru 167) 0 55
0Interest and Dividends Receivable (171) 0 56
0Rents Receivable (172) 0 57
25,067,374Accrued Utility Revenues (173) 26,499,696 58
0Miscellaneous Current and Accrued Assets (174) 0 59
0Derivative Instrument Assets (175) 0 60
0(Less) Long-Term Portion of Derivative Instrument Assets (175) 0 61
0Derivative Instrument Assets - Hedges (176) 0 62
0(Less) Long-Term Portion of Derivative Instrument Assests - Hedges (176) 0 63
55,167,675 TOTAL Current and Accrued Assets (Total of lines 32 thru 63) 57,242,383 64
0DEFERRED DEBITS 0 65
781,501Unamortized Debt Expense (181) 671,632 66
0Extraordinary Property Losses (182.1) 0230 67
0Unrecovered Plant and Regulatory Study Costs (182.2) 0230 68
3,321,957Other Regulatory Assets (182.3) 2,576,749232 69
0Preliminary Survey and Investigation Charges (Electric)(183) 0 70
0Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2) 64,977 71
3Clearing Accounts (184) 199 72
0Temporary Facilities (185) 0 73
71,592,983Miscellaneous Deferred Debits (186) 80,257,848233 74
0Deferred Losses from Disposition of Utility Plant (187) 0 75
0Research, Development, and Demonstration Expend. (188) 0 76
0Unamortized Loss on Reacquired Debt (189) 0 77
8,076,474Accumulated Deferred Income Taxes (190) 8,689,803234-235 78
( 16,564,834)Unrecovered Purchased Gas Costs (191) ( 11,815,715) 79
67,208,084 TOTAL Deferred Debits (Total of lines 66 thru 79) 80,445,493 80
519,422,714 TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80) 566,913,085 81
Page 111FERC FORM NO. 2 (REV 06-04)
Comparative Balance Sheet (Liabilities and Other Credits)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12/31
(d)
PROPRIETARY CAPITAL 0 0 1
Common Stock Issued (201) 1,513,060 1,513,060250-251 2
Preferred Stock Issued (204) 0 0250-251 3
Capital Stock Subscribed (202, 205) 0 0252 4
Stock Liability for Conversion (203, 206) 0 0252 5
Premium on Capital Stock (207) 77,190,031 89,190,031252 6
Other Paid-In Capital (208-211) 183,541 183,541253 7
Installments Received on Capital Stock (212) 0 0252 8
(Less) Discount on Capital Stock (213) 0 0254 9
(Less) Capital Stock Expense (214) 1,077,741 1,077,741254 10
Retained Earnings (215, 215.1, 216) 80,804,745 79,731,150118-119 11
Unappropriated Undistributed Subsidiary Earnings (216.1) 0 0118-119 12
(Less) Reacquired Capital Stock (217) 0 0250-251 13
Accumulated Other Comprehensive Income (219)( 3,191,464)( 2,147,162)117 14
TOTAL Proprietary Capital (Total of lines 2 thru 14) 155,422,172 167,392,879 15
LONG TERM DEBT 0 0 16
Bonds (221) 0 0256-257 17
(Less) Reacquired Bonds (222) 0 0256-257 18
Advances from Associated Companies (223) 0 0256-257 19
Other Long-Term Debt (224) 154,450,000 171,900,000256-257 20
Unamortized Premium on Long-Term Debt (225) 0 0258-259 21
(Less) Unamortized Discount on Long-Term Debt-Dr (226) 0 0258-259 22
(Less) Current Portion of Long-Term Debt 0 0 23
TOTAL Long-Term Debt (Total of lines 17 thru 23) 154,450,000 171,900,000 24
OTHER NONCURRENT LIABILITIES 0 0 25
Obligations Under Capital Leases-Noncurrent (227) 0 0 26
Accumulated Provision for Property Insurance (228.1) 0 0 27
Accumulated Provision for Injuries and Damages (228.2) 165 409,817 28
Accumulated Provision for Pensions and Benefits (228.3) 0 0 29
Accumulated Miscellaneous Operating Provisions (228.4) 0 0 30
Accumulated Provision for Rate Refunds (229) 0 0 31
Page 112FERC FORM NO. 2 (REV 06-04)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page Number
(b)
Current Year
End of
Quarter/Year
Balance
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Prior Year
End Balance
12/31
(d)
Long-Term Portion of Derivative Instrument Liabilities 0 0 32
Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 33
Asset Retirement Obligations (230) 99,819,222 109,257,338 34
TOTAL Other Noncurrent Liabilities (Total of lines 26 thru 34) 99,819,387 109,667,155 35
CURRENT AND ACCRUED LIABILITIES 0 0 36
Current Portion of Long-Term Debt 0 0 37
Notes Payable (231) 0 0 38
Accounts Payable (232) 19,286,583 21,318,423 39
Notes Payable to Associated Companies (233) 0 0 40
Accounts Payable to Associated Companies (234) 2,630,867 2,682,754 41
Customer Deposits (235) 707,721 423,726 42
Taxes Accrued (236) 4,565,964 5,217,919262-263 43
Interest Accrued (237) 601,722 576,568 44
Dividends Declared (238) 2,380,000 2,965,000 45
Matured Long-Term Debt (239) 0 0 46
Matured Interest (240) 0 0 47
Tax Collections Payable (241) 25,340 199,675 48
Miscellaneous Current and Accrued Liabilities (242) 4,981,174 4,672,108268 49
Obligations Under Capital Leases-Current (243) 0 0 50
Derivative Instrument Liabilities (244) 0 0 51
(Less) Long-Term Portion of Derivative Instrument Liabilities 0 0 52
Derivative Instrument Liabilities - Hedges (245) 0 0 53
(Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0 54
TOTAL Current and Accrued Liabilities (Total of lines 37 thru 54) 35,179,371 38,056,173 55
DEFERRED CREDITS 0 0 56
Customer Advances for Construction (252) 8,529,653 9,297,280 57
Accumulated Deferred Investment Tax Credits (255) 4,119,059 4,609,161 58
Deferred Gains from Disposition of Utility Plant (256) 0 0 59
Other Deferred Credits (253) 8,398,741 7,965,734269 60
Other Regulatory Liabilities (254) 17,884,251 20,151,180278 61
Unamortized Gain on Reacquired Debt (257) 0 0260 62
Accumulated Deferred Income Taxes - Accelerated Amortization (281) 0 0 63
Accumulated Deferred Income Taxes - Other Property (282) 35,150,236 36,789,202 64
Accumulated Deferred Income Taxes - Other (283) 469,844 1,084,321 65
TOTAL Deferred Credits (Total of lines 57 thru 65) 74,551,784 79,896,878 66
TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66) 519,422,714 566,913,085 67
Page 113FERC FORM NO. 2 (REV 06-04)
Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)
Total
Current Year to
Date Balance
for Quarter/Year
(c)
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to date amounts for
other utility function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to date amounts for
other utility function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a utility department.
Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made to the utility's
customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross revenues or costs to which the
contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid
with respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including the basis of
allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this schedule.
Statement of Income
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page
Number
(b)
Total
Prior Year to Date
Balance
for Quarter/Year
(d)
Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)
0 0 0 0UTILITY OPERATING INCOME 1
247,457,996 245,981,963 0 0Gas Operating Revenues (400) 300-301 2
0 0 0 0Operating Expenses 3
183,635,293 184,635,591 0 0 Operation Expenses (401) 317-325 4
7,001,271 6,726,882 0 0 Maintenance Expenses (402) 317-325 5
18,487,800 19,141,703 0 0 Depreciation Expense (403) 336-338 6
0 0 0 0 Depreciation Expense for Asset Retirement Costs (403.1) 336-338 7
3,790,005 4,008,992 0 0 Amortization and Depletion of Utility Plant (404-405) 336-338 8
0 0 0 0 Amortization of Utility Plant Acu. Adjustment (406) 336-338 9
0 0 0 0 Amort. of Prop. Losses, Unrecovered Plant and Reg. Study Costs (407.1) 10
0 0 0 0 Amortization of Conversion Expenses (407.2) 11
0 0 0 0 Regulatory Debits (407.3) 12
0 0 0 0 (Less) Regulatory Credits (407.4) 13
11,321,085 11,059,895 0 0 Taxes Other than Income Taxes (408.1) 262-263 14
2,642,132 2,974,086 0 0 Income Taxes-Federal (409.1) 262-263 15
( 578,133)( 66,218) 0 0 Income Taxes-Other (409.1) 262-263 16
10,315,004 2,907,935 0 0 Provision of Deferred Income Taxes (410.1) 234-235 17
10,169,369 3,866,882 0 0 (Less) Provision for Deferred Income Taxes-Credit (411.1) 234-235 18
458,448 490,103 0 0 Investment Tax Credit Adjustment-Net (411.4) 19
0 0 0 0 (Less) Gains from Disposition of Utility Plant (411.6) 20
0 0 0 0 Losses from Disposition of Utility Plant (411.7) 21
0 0 0 0 (Less) Gains from Disposition of Allowances (411.8) 22
0 0 0 0 Losses from Disposition of Allowances (411.9) 23
0 0 0 0 Accretion Expense (411.10) 24
226,903,536 228,012,087 0 0 TOTAL Utility Operating Expenses (Total of lines 4 thru 24) 25
20,554,460 17,969,876 0 0
Net Utility Operating Income (Total of lines 2 less 25) (Carry forward to page 116,
line 27)
26
Page 114FERC FORM NO. 2 (REV 06-04)
Statement of Income
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Gas Utility
Current
Year to Date
(in dollars)
(i)
Gas Utility
Previous
Year to Date
(in dollars)
(j)
Elec. Utility
Current
Year to Date
(in dollars)
(g)
Elec. Utility
Previous
Year to Date
(in dollars)
(h)
Other Utility
Current
Year to Date
(in dollars)
(k)
Other Utility
Previous
Year to Date
(in dollars)
(l)
0 0 0 0 0 1 0
0 245,981,963 247,457,996 0 0 2 0
0 0 0 0 0 3 0
0 184,635,591 183,635,293 0 0 4 0
0 6,726,882 7,001,271 0 0 5 0
0 19,141,703 18,487,800 0 0 6 0
0 0 0 0 0 7 0
0 4,008,992 3,790,005 0 0 8 0
0 0 0 0 0 9 0
0 0 0 0 0 10 0
0 0 0 0 0 11 0
0 0 0 0 0 12 0
0 0 0 0 0 13 0
0 11,059,895 11,321,085 0 0 14 0
0 2,974,086 2,642,132 0 0 15 0
0( 66,218) ( 578,133) 0 0 16 0
0 2,907,935 10,315,004 0 0 17 0
0 3,866,882 10,169,369 0 0 18 0
0 490,103 458,448 0 0 19 0
0 0 0 0 0 20 0
0 0 0 0 0 21 0
0 0 0 0 0 22 0
0 0 0 0 0 23 0
0 0 0 0 0 24 0
0 228,012,087 226,903,536 0 0 25 0
0 17,969,876 20,554,460 0 0 26 0
Page 115FERC FORM NO. 2 (REV 06-04)
Prior Three
Months Ended
Quarterly Only
No Fourth Quarter
(f)
Total
Current Year to
Date Balance
for Quarter/Year
(c)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Title of Account
(a)
Reference
Page
Number
(b)
Statement of Income(continued)
Total
Prior Year to Date
Balance
for Quarter/Year
(d)
Current Three
Months Ended
Quarterly Only
No Fourth Quarter
(e)
20,554,460 17,969,876 0 0 Net Utility Operating Income (Carried forward from page 114) 27
0 0 0 0OTHER INCOME AND DEDUCTIONS 28
0 0 0 0Other Income 29
0 0 0 0 Nonutility Operating Income 30
0 0 0 0 Revenues form Merchandising, Jobbing and Contract Work (415) 31
0 0 0 0 (Less) Costs and Expense of Merchandising, Job & Contract Work (416) 32
4,089,354 3,093,001 0 0 Revenues from Nonutility Operations (417) 33
2,819,510 2,238,183 0 0 (Less) Expenses of Nonutility Operations (417.1) 34
0 0 0 0 Nonoperating Rental Income (418) 35
0 0 0 0 Equity in Earnings of Subsidiary Companies (418.1) 119 36
510,442 305,395 0 0 Interest and Dividend Income (419) 37
0 0 0 0 Allowance for Other Funds Used During Construction (419.1) 38
( 18,778)( 18,586) 0 0 Miscellaneous Nonoperating Income (421) 39
0 0 0 0 Gain on Disposition of Property (421.1) 40
1,761,508 1,141,627 0 0 TOTAL Other Income (Total of lines 31 thru 40) 41
0 0 0 0Other Income Deductions 42
0 0 0 0 Loss on Disposition of Property (421.2) 43
0 0 0 0 Miscellaneous Amortization (425) 44
259,617 191,664 0 0 Donations (426.1) 340 45
( 50,006) 1,825,898 0 0 Life Insurance (426.2) 46
0 37 0 0 Penalties (426.3) 47
53,918 70,532 0 0 Expenditures for Certain Civic, Political and Related Activities (426.4) 48
4,241 4,286 0 0 Other Deductions (426.5) 49
267,770 2,092,417 0 0 TOTAL Other Income Deductions (Total of lines 43 thru 49) 340 50
0 0 0 0Taxes Applic. to Other Income and Deductions 51
0 0 0 0 Taxes Other than Income Taxes (408.2) 262-263 52
300,298( 282,281) 0 0 Income Taxes-Federal (409.2) 262-263 53
123,211( 100,011) 0 0 Income Taxes-Other (409.2) 262-263 54
153,530 3,311,882 0 0 Provision for Deferred Income Taxes (410.2) 234-235 55
358,955 2,512,719 0 0 (Less) Provision for Deferred Income Taxes-Credit (411.2) 234-235 56
0 0 0 0 Investment Tax Credit Adjustments-Net (411.5) 57
0 0 0 0 (Less) Investment Tax Credits (420) 58
218,084 416,871 0 0 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) 59
1,275,654( 1,367,661) 0 0 Net Other Income and Deductions (Total of lines 41, 50, 59) 60
0 0 0 0INTEREST CHARGES 61
5,572,093 5,900,441 0 0 Interest on Long-Term Debt (427) 62
116,796 109,869 0 0 Amortization of Debt Disc. and Expense (428) 258-259 63
0 0 0 0 Amortization of Loss on Reacquired Debt (428.1) 64
0 0 0 0 (Less) Amortization of Premium on Debt-Credit (429) 258-259 65
0 0 0 0 (Less) Amortization of Gain on Reacquired Debt-Credit (429.1) 66
0 0 0 0 Interest on Debt to Associated Companies (430) 340 67
277,356 115,571 0 0 Other Interest Expense (431) 340 68
182,852 155,794 0 0 (Less) Allowance for Borrowed Funds Used During Construction-Credit (432) 69
5,783,393 5,970,087 0 0 Net Interest Charges (Total of lines 62 thru 69) 70
16,046,721 10,632,128 0 0 Income Before Extraordinary Items (Total of lines 27,60 and 70) 71
0 0 0 0EXTRAORDINARY ITEMS 72
0 0 0 0 Extraordinary Income (434) 73
0 0 0 0 (Less) Extraordinary Deductions (435) 74
0 0 0 0 Net Extraordinary Items (Total of line 73 less line 74) 75
0 0 0 0 Income Taxes-Federal and Other (409.3) 262-263 76
0 0 0 0 Extraordinary Items after Taxes (Total of line 75 less line 76) 77
16,046,721 10,632,128 0 0 Net Income (Total of lines 71 and 77) 78
Page 116FERC FORM NO. 2 (REV 06-04)

This page intentionally left blank.
Name of Respondent This Report Is:(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
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 (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
Item
(a)
Unrealized Gains
and Losses on
available-for-sale
securities
(b)
Minimum Pension
liabililty Adjustment
(net amount)
(c)
Foreign Currency
Hedges
(d)
Other
Adjustments
(e)
Statement of Accumulated Comprehensive Income and Hedging Activities
Balance of Account 219 at Beginning of Preceding
Year
1
Preceding Quarter/Year to Date Reclassifications
from Account 219 to Net Income
2
Preceding Quarter/Year to Date Changes in Fair
Value
3
Total (lines 2 and 3)4
Balance of Account 219 at End of Preceding
Quarter/Year
5
Balance of Account 219 at Beginning of Current Year ( 3,191,464)6
Current Quarter/Year to Date Reclassifications from
Account 219 to Net Income
7
Current Quarter/Year to Date Changes in Fair Value 1,393,938( 349,636)8
Total (lines 7 and 8) 1,393,938( 349,636)9
Balance of Account 219 at End of Current
Quarter/Year 1,393,938( 3,541,100)
10
FERC FORM NO. 2 (NEW 06-02)Page 117
Name of Respondent This Report Is:(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Statement of Accumulated Comprehensive Income and Hedging Activities(continued)
Other Cash Flow Hedges
Interest Rate Swaps
(f)
Other Cash Flow Hedges
[Insert Footnote at Line 1
to specify category]
(g)
Totals for each
category of
items recorded in
Account 219
(h)
Net Income
(Carried Forward
from Page 116,
Line 78)
(i)
Total
Comprehensive
Income
(j)
1
2
3
4
5
( 3,191,464)6
7
1,044,3028
10,632,128 11,676,430 1,044,3029
( 2,147,162)10
FERC FORM NO. 2 (NEW 06-02)Page 117a
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary earnings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439 inclusive). Show the contra primary account
affected in column (b).
3. State the purpose and amount for each reservation or appropriation of retained earnings.
4. List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by credit, then debit items, in that order.
5. Show dividends for each class and series of capital stock.
Statement of Retained Earnings
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Contra Primary
Account Affected
(b)
Current Quarter
Year to Date
Balance
(c)
Previous Quarter
Year to Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS
Balance-Beginning of Period 74,582,608 80,804,745 1
Changes (Identify by prescribed retained earnings accounts) 2
Adjustments to Retained Earnings (Account 439) 3
TOTAL Credits to Retained Earnings (Account 439) (footnote details) 16,046,721 10,632,128 4
TOTAL Debits to Retained Earnings (Account 439) (footnote details) 14,584 55,723 5
Balance Transferred from Income (Acct 433 less Acct 418.1) 6
Appropriations of Retained Earnings (Account 436) 7
TOTAL Appropriations of Retained Earnings (Account 436) (footnote details) 8
Dividends Declared-Preferred Stock (Account 437) 9
TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote details) 10
Dividends Declared-Common Stock (Account 438) 11
TOTAL Dividends Declared-Common Stock (Account 438) (footnote details) 9,810,000 11,650,000 12
Transfers from Account 216.1, Unappropriated Undistributed Subsidiary Earnings 13
Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13) 80,804,745 79,731,150 14
APPROPRIATED RETAINED EARNINGS (Account 215) 15
TOTAL Appropriated Retained Earnings (Account 215) (footnote details) 16
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE, FEDERAL (Account 17
TOTAL Appropriated Retained Earnings-Amortization Reserve, Federal (Account 18
TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total of lines 19
TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines 14 and 1 80,804,745 79,731,150 20
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1) 21
Report only on an Annual Basis no Quarterly
Balance-Beginning of Year (Debit or Credit) 22
Equity in Earnings for Year (Credit) (Account 418.1) 23
(Less) Dividends Received (Debit) 24
Other Changes (Explain) 25
Balance-End of Year 26
Page 118-119FERC FORM NO. 2 (REV 06-04)
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify
separately such items as investments, fixed assets, intangibles, etc.
(2) Information 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 related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains 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) Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General
Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Statement of Cash Flows
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description (See Instructions for explanation of codes)
(a)
Current Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
1 Net Cash Flow from Operating Activities
2 16,046,721 10,632,128 Net Income (Line 78(c) on page 116)
3 Noncash Charges (Credits) to Income:
4 22,309,689 23,150,695Depreciation and Depletion
5 109,869Amortization of (Specify) (footnote details)
6 ( 59,789)( 159,784) Deferred Income Taxes (Net)
7 458,448 490,103 Investment Tax Credit Adjustments (Net)
8 833,582( 2,694,462) Net (Increase) Decrease in Receivables
9 1,121,270( 423,294) Net (Increase) Decrease in Inventory
10 Net (Increase) Decrease in Allowances Inventory
11 ( 2,617,196) 2,939,989 Net Increase (Decrease) in Payables and Accrued Expenses
12 745,207 Net (Increase) Decrease in Other Regulatory Assets
13 ( 9,682,099) 11,705,045 Net Increase (Decrease) in Other Regulatory Liabilities
14 (Less) Allowance for Other Funds Used During Construction
15 (Less) Undistributed Earnings from Subsidiary Companies
16 ( 14,225,402) Other (footnote details):
17 Net Cash Provided by (Used in) Operating Activities
18 28,410,626 32,270,094(Total of Lines 2 thru 16)
19
20 Cash Flows from Investment Activities:
21 Construction and Acquisition of Plant (including land):
22 ( 43,960,441)( 53,301,971)Gross Additions to Utility Plant (less nuclear fuel)
23 Gross Additions to Nuclear Fuel
24 Gross Additions to Common Utility Plant
25 Gross Additions to Nonutility Plant
26 ( 767,626) (Less) Allowance for Other Funds Used During Construction
27 Other (footnote details):
28 ( 43,960,441)( 52,534,345) Cash Outflows for Plant (Total of lines 22 thru 27)
29
30 Acquisition of Other Noncurrent Assets (d)
31 ( 401,297) 92,615 Proceeds from Disposal of Noncurrent Assets (d)
32
33 Investments in and Advances to Assoc. and Subsidiary Companies
34 Contributions and Advances from Assoc. and Subsidiary Companies
35 Disposition of Investments in (and Advances to)
36 Associated and Subsidiary Companies
37
38 152,072 Purchase of Investment Securities (a)
39 Proceeds from Sales of Investment Securities (a)
Page 120FERC FORM NO. 2 (REV 06-04)
Statement of Cash Flows (continued)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description (See Instructions for explanation of codes)
(a)
Current Year
to Date
Quarter/Year
Previous Year
to Date
Quarter/Year
40 Loans Made or Purchased
41 Collections on Loans
42
43 Net (Increase) Decrease in Receivables
44 Net (Increase) Decrease in Inventory
45 Net (Increase) Decrease in Allowances Held for Speculation
46 Net Increase (Decrease) in Payables and Accrued Expenses
47 Other (footnote details):
48 Net Cash Provided by (Used in) Investing Activities
49 ( 44,209,666)( 52,441,730) (Total of lines 28 thru 47)
50
51 Cash Flows from Financing Activities:
52 Proceeds from Issuance of:
53 49,427,022 17,450,000Long-Term Debt (b)
54 Preferred Stock
55 10,000,000 12,000,000Common Stock
56 Other (footnote details):
57 ( 31,800,000) Net Increase in Short-term Debt (c)
58 Other (footnote details):
59 27,627,022 29,450,000 Cash Provided by Outside Sources (Total of lines 53 thru 58)
60
61 Payments for Retirement of:
62 Long-Term Debt (b)
63 Preferred Stock
64 Common Stock
65 Other (footnote details):
66 Net Decrease in Short-Term Debt (c)
67
68 Dividends on Preferred Stock
69 ( 10,100,000)( 11,065,000) Dividends on Common Stock
70 Net Cash Provided by (Used in) Financing Activities
71 17,527,022 18,385,000 (Total of lines 59 thru 69)
72
73 Net Increase (Decrease) in Cash and Cash Equivalents
74 1,727,982( 1,786,636) (Total of line 18, 49 and 71)
75
76 1,429,015 3,156,997 Cash and Cash Equivalents at Beginning of Period
77
78 3,156,997 1,370,361 Cash and Cash Equivalents at End of Period
Page 120aFERC FORM NO. 2 (REV 06-04)
1. Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the Year,
and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a subheading for
each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in
the same level of detail that would be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the Internal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a material
amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3. Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment benefit
plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions. Furnish details on
the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting for transition obligations or
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.g. parent company
sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan, (1) the amount of cost recognized in therespondent’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 amounts
recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being placed (i.e. trust funds,
insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any changes in the measurement or
method of accounting for the obligations. Include details on the accounting for settlement of the obligations and any gains or losses expected or
incurred on the settlement.
5. Provide a list of all environmental credits received during the reporting period.
6. Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7. Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
8. Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group that
directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new partnerships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in related industries (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 the
utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such
revenues or to recover amounts paid with respect to power and gas purchases.
11. Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet, income, and
expense accounts.
12. Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of such changes.
13. For the 3Q disclosures, respondent must provide in the notes 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 significant changes since the most recently completed year in
such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements; status of long-term contracts;capitalization including significant 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 financial statements relating to the respondent appearing in the annual report to the stockholders are applicable
and furnish the data required by the above instructions, such notes may be included herein.
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.1
NOTE 10 – ASSET RETIREMENT OBLIGATIONS
The Company records obligations related to retirement costs of natural gas distribution mains and lines,
decommissioning of certain electric generating facilities, special handling and disposal of hazardous materials
at certain electric generating facilities, natural gas distribution facilities and buildings, and certain other
obligations as asset retirement obligations.
A reconciliation of the Company's liability for the years ended December 31 was as follows:
2020 2019
(In thousands)
Balance at beginning of year $ 331,897 $ 296,254
Liabilities incurred 9,972 20,916
Liabilities settled (3,714) (3,988)
Accretion expense (largely related to regulatory assets)17,557 15,894
Revisions in estimates (714)2,821
Balance at end of year $ 354,998 $331,897
The current portion of the Company’s asset retirement obligation is included in other accrued liabilities on the
Consolidated Balance Sheets and was $847,000 at December 31, 2020. There were no current asset retirement
obligations at December 31, 2019.
NOTE 11 – ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The Company’s accumulated other comprehensive income (loss) is comprised of postretirement liability
adjustments.
The postretirement liability adjustment in other comprehensive loss was $11.4 million, net of tax of $3.7 million, for the year ended December 31, 2020.
NOTE 14 – EMPLOYEE BENEFIT PLANS
Pension and other postretirement benefit plans
The Company has noncontributory qualified defined benefit pension plans 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 2013, all of the Company’s defined benefit pension plans were frozen. These employees were eligible
to receive additional defined contribution plan benefits. In October 2018, the Company transferred the liability
of certain participants in the defined benefit pension plan, who are currently receiving benefits, to an annuity
company. The transfer of the benefit payments for these participants reduced the Company’s liability and future
premiums.
Effective January 1, 2010, eligibility to receive retiree medical benefits was modified. Current employees at
Montana-Dakota and Intermountain, and those hired before June 1, 1992 at Cascade, who had attained age 55
with 10 years of continuous service by December 31, 2010, were provided the option to choose between a
pre-65 comprehensive medical plan coupled with a Medicare supplement or a specified company funded
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2)A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.2
Retiree Reimbursement Account, regardless of when they retire. All other eligible employees must meet the
new eligibility criteria of age 60 and 10 years of continuous service at the time they retire to be eligible for a
specified company funded Retiree Reimbursement Account. Employees at Montana-Dakota and Intermountain
hired after December 31, 2009, and employees at Cascade hired after June 1, 1992, will not be eligible for
retiree medical benefits.
In 2012, the Company modified health care coverage for certain retirees. Effective January 1, 2013, post-65
coverage was replaced by a fixed-dollar subsidy for retirees and spouses to be used to purchase individual
insurance through an exchange.
Changes in benefit obligation and plan assets and amounts recognized in the Consolidated Balance Sheets at
December 31, were as follows:

Pension Benefits Other Postretirement Benefits
2020 2019 2020 2019
(In thousands)
Change in benefit obligation:
Benefit obligation at beginning of year $ 292,958 $ 273,925 $ 50,905 $ 49,532
Service cost ------686 530
Interest cost 8,408 10,637 1,405 1,830
Plan participants' contributions ------629 855
Actuarial (gain) loss 18,969 27,689 (2)1,818
Benefits paid (16,607)(19,293) (3,266)(3,660)
Benefit obligation at end of year 303,728 292,958 50,357 50,905
Change in net plan assets:
Fair value of plan assets at beginning of year 256,076 218,431 71,000 62,056
Actual return on plan assets 29,086 41,486 7,669 11,720
Employer contribution ---15,452 51 29
Plan participants' contributions ------629 855
Benefits paid (16,607)(19,293) (3,266)(3,660)
Fair value of net plan assets at end of year 268,555 256,076 76,083 71,000
Funded status – over (under) $ (35,173)$ (36,882)$ 25,726 $ 20,095
Amounts recognized in the Consolidated
Balance Sheets at December 31:
Noncurrent assets - other $ --- $ --- $ 25,726 $ 20,095
Noncurrent liabilities - other (35,173) (36,882) --- ---
Net amount recognized $ (35,173)$ (36,882)$ 25,726 $ 20,095
Amounts recognized in regulatory assets
or liabilities:
Actuarial (gain) loss $ 127,838 $ 134,756 $ (5,843)$ (2,330)
Prior service credit --- --- (5,502)(7,104)
Total $ 127,838 $ 134,756 $ (11,345) $ (9,434)
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.3
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 or liabilities are expected to be
reflected in rates charged to customers over time. For more information on regulatory assets and liabilities see
Note 5.
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 amortized over the average life expectancy of plan participants for
frozen plans. The market-related value of assets is determined using a five-year average of assets.
The pension plans all have accumulated benefit obligations in excess of plan assets. The projected benefit
obligation, accumulated benefit obligation and fair value of plan assets for these plans at December 31 were as
follows:
2020 2019
(In thousands)
Projected benefit obligation $ 303,728 $292,958
Accumulated benefit obligation $ 303,728 $292,958
Fair value of plan assets $ 268,555 $256,076
The components of net periodic benefit cost (credit), other than the service cost component, are included in
other income on the Consolidated Statements of Income. These components related to the Company's pension
and other postretirement benefit plans for the years ended December 31 were as follows:
Pension Benefits Other Postretirement Benefits
2020 2019 2020 2019
(In thousands)
Components of net periodic benefit cost (credit):
Service cost $ --- $ ---$ 686 $ 530
Interest cost 8,408
10,637
1,405 1,830
Expected return on assets (14,059) (13,014) (3,802) (3,603)
Amortization of prior service credit --- --- (1,114) (1,114)
Recognized net actuarial (gain) loss 5,010 3,879 (19)243
Net periodic benefit cost (credit), including amount capitalized (641) 1,502 (2,844) (2,114)
Less amount capitalized --- --- 151 113
Net periodic benefit cost (credit) (641)

1,502
(2,995) (2,227)
Other changes in plan assets and benefit
obligations recognized in regulatory assets or liabilities:
Net (gain) loss 4,216 (745) (4,094) (6,654)
Amortization of actuarial gain (loss) (5,288) (4,088) 19 (243)
Amortization of prior service credit --- --- 1,138 1,139
Total recognized in regulatory assets or liabilities
(1,072)

(4,833) (2,937) (5,758)
Total recognized in net periodic benefit credit and regulatory
assets or liabilities $ (1,713) $ (3,331) $(5,932) $(7,985)
The estimated net loss for the defined benefit pension plans that will be amortized from regulatory assets or
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.4
liabilities into net periodic benefit cost in 2021 is $5.6 million. The estimated net gain and prior service credit
for the other postretirement benefit plans that will be amortized from regulatory assets or liabilities into net
periodic benefit credit in 2021 are $111,000 and $1.1 million, respectively. Prior service credit is amortized on
a straight-line basis over the average remaining service period of active participants.
Weighted average assumptions used to determine benefit obligations at December 31 were as follows:
Pension Benefits Other Postretirement Benefits
2020 2019 2020 2019
Discount rate 2.30%2.96% 2.28%2.97%
Expected return on plan assets 6.00%6.25% 5.50%5.75%
Weighted average assumptions used to determine net periodic benefit cost (credit) for the years ended
December 31 were as follows:
Pension Benefits Other Postretirement Benefits
2020 2019 2020 2019
Discount rate 2.96%4.02% 2.97% 4.03%
Expected return on plan assets 6.25%6.25% 5.75%5.75%
The expected rate of return on pension plan assets is based on a targeted asset allocation range determined by
the funded ratio of the plan. As of December 31, 2020, the expected rate of return on pension plan assets is
based on the targeted asset allocation range of 35 percent to 45 percent equity securities and 55 percent to 65
percent fixed-income securities and the expected rate of return from these asset categories. The expected rate of
return on other postretirement plan assets is based on the targeted asset allocation range of 10 percent equity
securities and 90 percent fixed-income securities and the expected rate of return from these asset categories.
The expected return on plan assets for other postretirement benefits reflects insurance-related investment costs.
Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as
follows:
2020 2019
Health care trend rate assumed for next year 7.0% 7.4%
Health care cost trend rate – ultimate 4.5% 4.5%
Year in which ultimate trend rate achieved 2031 2024
The Company's other postretirement benefit plans include health care and life insurance 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 Company contributes a flat dollar amount to
the monthly premiums which is updated annually on January 1.
Assumed health care cost trend rates may have a significant effect on the amounts reported for the health care
plans. A one percentage point change in the assumed health care cost trend rates would have had the following
effects at December 31, 2020:
1 Percentage 1 Percentage
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.5
Point Increase Point Decrease
(In thousands)
Effect on total of service and interest cost components $ 26 $ (23)
Effect on postretirement benefit obligation $ 1,137 $ (1,022)
The Company does not expect to contribute to its defined benefit pension plans in 2021 due to an additional
$12.4 million contributed to the plans in 2019. The Company does not expect to contribute to its postretirement
benefit plans in 2021.
The following benefit payments, which reflect future service, as appropriate, and expected Medicare Part D
subsidies at December 31, 2020, are as follows:
Other Expected
Pension Postretirement Medicare
Years Benefits Benefits Part D Subsidy
(In thousands)
2021 17,239 3,769 72
2022 17,281 3,648 66
2023 17,397 3,534 62
2024 17,511 3,431 55
2025
2026-2030
17,400
83,737
3,321
15,379
52
180
Outside investment managers manage the Company's pension and postretirement assets. The Company's
investment policy with respect to pension and other postretirement assets is to make investments solely in the
interest of the participants and beneficiaries of the plans and for the exclusive purpose of providing benefits
accrued and defraying the reasonable expenses of 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 funds in cash equivalents, fixed-income securities and equity securities. The guidelines prohibit
investment in commodities and futures contracts, equity private placement, employer securities, leveraged or
derivative securities, options, direct real estate investments, precious metals, venture capital and limited
partnerships. The guidelines also prohibit short selling and margin transactions. The Company's practice is to
periodically review and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that would be received to sell an asset or paid to 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 plans’ assets are determined using the market approach.
The carrying value of the pension plans’ Level 2 cash equivalents approximates fair value and is determined
using observable inputs in active markets or the net asset value of shares held at year end, which is determined
using other observable inputs including pricing from outside sources.
The estimated fair value of the pension plans’ Level 1 and Level 2 equity securities are based on the closing
price reported on the active market on which the individual securities are traded or other known sources
including pricing from outside sources. The estimated fair value of the pension plans’ Level 1 and Level 2
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.6
collective and mutual funds are based on the net asset value of shares held at year end, based on either
published market quotations on active markets or other known sources including pricing from outside sources.
The estimated fair value of the pension plans’ Level 2 corporate and municipal 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 plans’ Level 1 U.S. Government
securities are valued based on quoted prices on an active market. The estimated fair value of the pension plans’
Level 2 U.S. Government securities are valued mainly using other observable inputs, including benchmark
yields, reported trades, broker/dealer quotes, bids, offers, to be announced prices, future cash flows and other
reference data. Some of these securities are valued using pricing from outside sources.
All investments measured at net asset value in the tables that follow are invested in comingled funds, separate
accounts or common collective trusts which do not have publicly quoted prices. The fair value of the comingled
funds, separate accounts and common collective trusts are determined based on the net asset value of the
underlying investments. The fair value of the underlying investments held by the comingled funds, separate
accounts and common collective trusts is generally based on quoted prices in active markets.
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.
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
Notes to Financial Statements
FERC FORM NO. 2/3-Q (REV 12-07)122.7
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Total Company
For the Current
Quarter/Year
UTILITY PLANT 1
In Service 2
Plant in Service (Classified) 796,757,886 3
Property Under Capital Leases 4
Plant Purchased or Sold 5
Completed Construction not Classified 11,059,782 6
Experimental Plant Unclassified 7
TOTAL Utility Plant (Total of lines 3 thru 7) 807,817,668 8
Leased to Others 9
Held for Future Use 2,075,251 10
Construction Work in Progress 2,673,743 11
Acquisition Adjustments 12
TOTAL Utility Plant (Total of lines 8 thru 12) 812,566,662 13
Accumulated Provisions for Depreciation, Amortization, & Depletion 383,341,453 14
Net Utility Plant (Total of lines 13 and 14) 429,225,209 15
DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION 16
In Service: 17
Depreciation 362,331,990 18
Amortization and Depletion of Producing Natural Gas Land and Land Rights 19
Amortization of Underground Storage Land and Land Rights 20
Amortization of Other Utility Plant 20,589,365 21
TOTAL In Service (Total of lines 18 thru 21) 382,921,355 22
Leased to Others 23
Depreciation 24
Amortization and Depletion 25
TOTAL Leased to Others (Total of lines 24 and 25) 26
Held for Future Use 27
Depreciation 28
Amortization 420,098 29
TOTAL Held for Future Use (Total of lines 28 and 29) 420,098 30
Abandonment of Leases (Natural Gas) 31
Amortization of Plant Acquisition Adjustment 32
TOTAL Accum. Provisions (Should agree with line 14 above)(Total of lines 22, 26, 30, 31, and 32) 383,341,453 33
Page 200FERC FORM NO. 2 (12-96)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Electric
(c)
Gas
(d)
Other (specify)
(e)
Common
(f)
1
2
796,757,886 3
4
5
11,059,782 6
7
807,817,668 8
9
2,075,251 10
2,673,743 11
12
812,566,662 13
383,341,453 14
429,225,209 15
16
17
362,331,990 18
19
20
20,589,365 21
382,921,355 22
23
24
25
26
27
28
420,098 29
420,098 30
31
32
383,341,453 33
Page 201FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106)
1. Report below the original cost of gas plant in service according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold, Account
103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3. Include 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. Classify Account 106 according to prescribed accounts, on an
estimated basis if necessary, and include the entries in column (c).Also to be included in column (c) are entries for reversals of tentative distributions of
prior year reported in column (b). Likewise, if the respondent has a significant amount of plant retirements which have not been classified to primary
accounts at the end of the year, include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to
the account for accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
Line
No.
INTANGIBLE PLANT 1
301 Organization 2,506 2
302 Franchises and Consents 429,487 3
303 Miscellaneous Intangible Plant 50,174,160 3,469,880 4
TOTAL Intangible Plant (Enter Total of lines 2 thru 4) 50,606,153 3,469,880 5
PRODUCTION PLANT 6
Natural Gas Production and Gathering Plant 7
325.1 Producing Lands 8
325.2 Producing Leaseholds 9
325.3 Gas Rights 10
325.4 Rights-of-Way 11
325.5 Other Land and Land Rights 12
326 Gas Well Structures 13
327 Field Compressor Station Structures 14
328 Field Measuring and Regulating Station Equipment 15
329 Other Structures 16
330 Producing Gas Wells-Well Construction 17
331 Producing Gas Wells-Well Equipment 18
332 Field Lines 19
333 Field Compressor Station Equipment 20
334 Field Measuring and Regulating Station Equipment 21
335 Drilling and Cleaning Equipment 22
336 Purification Equipment 23
337 Other Equipment 24
338 Unsuccessful Exploration and Development Costs 25
339 Asset Retirement Costs for Natural Gas Production and 26
TOTAL Production and Gathering Plant (Enter Total of lines 8 27
PRODUCTS EXTRACTION PLANT 28
340 Land and Land Rights 29
341 Structures and Improvements 30
342 Extraction and Refining Equipment 31
343 Pipe Lines 32
344 Extracted Products Storage Equipment 33
Page 204FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions and the texts of
Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of year.
6. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102. In 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 102, state the property purchased or sold, name of vendor or purchaser,
and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give date of such
filing.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(g)
Line
No.
1
2,506 2
429,487 3
676,170 54,320,210 4
676,170 54,752,203 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Page 205FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
Line
No.
345 Compressor Equipment 34
346 Gas Measuring and Regulating Equipment 35
347 Other Equipment 36
348 Asset Retirement Costs for Products Extraction Plant 37
TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37) 38
TOTAL Natural Gas Production Plant (Enter Total of lines 27 and 39
Manufactured Gas Production Plant (Submit Supplementary 40
TOTAL Production Plant (Enter Total of lines 39 and 40) 41
NATURAL GAS STORAGE AND PROCESSING PLANT 42
Underground Storage Plant 43
350.1 Land 44
350.2 Rights-of-Way 45
351 Structures and Improvements 46
352 Wells 47
352.1 Storage Leaseholds and Rights 48
352.2 Reservoirs 49
352.3 Non-recoverable Natural Gas 50
353 Lines 51
354 Compressor Station Equipment 52
355 Other Equipment 53
356 Purification Equipment 54
357 Other Equipment 55
358 Asset Retirement Costs for Underground Storage Plant 56
TOTAL Underground Storage Plant (Enter Total of lines 44 thru 57
Other Storage Plant 58
360 Land and Land Rights 292,588 59
361 Structures and Improvements 9,335,869 295,992 60
362 Gas Holders 4,736,616 531,360 61
363 Purification Equipment 1,951,651 62
363.1 Liquefaction Equipment 3,591,339 754,204 63
363.2 Vaporizing Equipment 2,968,982 24,706 64
363.3 Compressor Equipment 8,434,790 65
363.4 Measuring and Regulating Equipment 172,132 26,194 66
363.5 Other Equipment 67
363.6 Asset Retirement Costs for Other Storage Plant 68
TOTAL Other Storage Plant (Enter Total of lines 58 thru 68) 31,483,967 1,632,456 69
Base Load Liquefied Natural Gas Terminaling and Processing Plant 70
364.1 Land and Land Rights 71
364.2 Structures and Improvements 72
364.3 LNG Processing Terminal Equipment 73
364.4 LNG Transportation Equipment 74
364.5 Measuring and Regulating Equipment 75
364.6 Compressor Station Equipment 76
364.7 Communications Equipment 77
364.8 Other Equipment 78
364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas 79
TOTAL Base Load Liquefied Nat'l Gas, Terminaling and Processing 80
Page 206FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(g)
Line
No.
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
292,588 59
9,555,737 76,124 60
5,266,176 1,800 61
1,944,651 7,000 62
4,331,674 13,869 63
2,989,688 4,000 64
8,434,790 65
198,326 66
67
68
33,013,630 102,793 69
70
71
72
73
74
75
76
77
78
79
80
Page 207FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account
(a)
Balance at
Beginning of Year
(b)
Additions
(c)
Line
No.
TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57, 31,483,967 1,632,456 81
TRANSMISSION PLAN 82
365.1 Land and Land Rights 782,865 83
365.2 Rights-of-Way 84
366 Structures and Improvements 77,152 85
367 Mains 69,500,532 86
368 Compressor Station Equipment 1,730,359 3,949 87
369 Measuring and Regulating Station Equipment 88
370 Communication Equipment 714,440 89
371 Other Equipment 90
372 Asset Retirement Costs for Transmission Plant 760,412 91
TOTAL Transmission Plant (Enter Totals of lines 83 thru 91) 73,565,760 3,949 92
DISTRIBUTION PLANT 93
374 Land and Land Rights 2,045,108 9,362 94
375 Structures and Improvements 18,864 95
376 Mains 212,220,652 21,274,891 96
377 Compressor Station Equipment 97
378 Measuring and Regulating Station Equipment-General 13,035,033 114,325 98
379 Measuring and Regulating Station Equipment-City Gate ( 306) 99
380 Services 182,314,582 12,599,205100
381 Meters 46,656,288 3,475,393101
382 Meter Installations 17,377,850 3,442,847102
383 House Regulators 9,238,959 396,152103
384 House Regulator Installations 8,711,353 314,428104
385 Industrial Measuring and Regulating Station Equipment 13,221,518 ( 255,952)105
386 Other Property on Customers' Premises106
387 Other Equipment107
388 Asset Retirement Costs for Distribution Plant 36,665,418108
TOTAL Distribution Plant (Enter Total of lines 94 thru 108) 541,505,625 41,370,345109
GENERAL PLANT110
389 Land and Land Rights 2,644,510 197,715111
390 Structures and Improvements 25,263,160 763,012112
391 Office Furniture and Equipment 7,983,393 499,675113
392 Transportation Equipment 12,072,612 1,838,152114
393 Stores Equipment 6,963 35,982115
394 Tools, Shop, and Garage Equipment 7,359,700 504,004116
395 Laboratory Equipment117
396 Power Operated Equipment 1,714,079 969,756118
397 Communication Equipment 2,492,072 390,175119
398 Miscellaneous Equipment 15,965120
Subtotal (Enter Total of lines 111 thru 120) 59,536,489 5,214,436121
399 Other Tangible Property122
399.1 Asset Retirement Costs for General Plant123
TOTAL General Plant (Enter Total of lines 121, 122 and 123) 59,536,489 5,214,436124
TOTAL (Accounts 101 and 106) 756,697,994 51,691,066125
Gas Plant Purchased (See Instruction 8)126
(Less) Gas Plant Sold (See Instruction 8)127
Experimental Gas Plant Unclassified128
TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128) 756,697,994 51,691,066129
Page 208FERC FORM NO. 2 (12-96)
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year
(g)
Line
No.
33,013,630 102,793 81
82
782,865 83
84
77,152 85
69,496,504 4,028 86
1,734,308 87
88
714,440 89
90
763,322 2,910 91
73,568,591 2,910 4,028 92
93
2,054,470 94
18,864 95
11,305 233,001,733 505,115 96
97
12,953,326 196,032 98
( 306) 99
( 11,305) 194,569,030 333,452100
50,051,025 80,656101
20,820,697102
9,628,990 6,121103
9,025,743 38104
12,941,409 24,157105
106
107
40,333,890 3,668,472108
585,398,871 3,668,472 1,145,571109
110
2,842,225111
25,964,179 61,993112
( 676,170) 7,276,156 530,742113
( 35,512) 12,650,190 1,225,062114
42,945115
35,512 7,749,517 149,699116
117
1,726,911 956,924118
2,816,285 65,962119
15,965120
( 676,170) 61,084,373 2,990,382121
122
123
( 676,170) 61,084,373 2,990,382124
807,817,668 3,671,382 4,242,774125
126
127
128
807,817,668 3,671,382 4,242,774129
Page 209FERC FORM NO. 2 (12-96)
Gas Plant Held for Future Use (Account 105)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Description and Location
of Property
(a)
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 future use, give in
column (a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original
cost was transferred to Account 105.
Date Originally Included
in this Account
(b)
Date Expected to be Used
in Utility Service
(c)
Balance at
End of Year
(d)
Customer Service Center Land and Structure 2,075,25105/01/202205/01/2017 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
2,075,251Total 45
Page 214FERC FORM NO. 2 (12-96)
Construction Work in Progress-Gas (Account 107)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Description of Project
(a)
Construction Work in
Progress-Gas
(Account 107)
(b)
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.
Estimated Additional
Cost of Project
(c)
1
2
Minor projects less than $1,000,000: 3
4,696,458 781,670Distribution 4
361,446 327,198General 5
5,465,156 1,346,428Intangible 6
Other Production 7
4,375,852 218,447LNG 8
Gas Transmission 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
2,673,743 14,898,912Total 45
Page 216FERC FORM NO. 2 (12-96)
1.For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general
procedure for determining the amount capitalized, (c) the method of distribution to construction 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
Instructions 3 (17) of the Uniform System of Accounts.
3.Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that
clearly indicates the amount of reduction in the gross rate for tax effects.
INTERMOUNTAIN GAS COMPANY
AFUDC CALCULATION
ANNUAL AFUDC RATE
12/31/2020
FACTORS
:
S = AVERAGE SHORT-TERM DEBT 23,357,692
s = SHORT-TERM EFFECTIVE RATE 2.62
D = LONG TERM
DEBT
130,000,000
d = LONG-TERM INTEREST RATE 4.05
P = PREFERRED STOCK 0.00
p = PREFERRED STOCK COST RATE 0.00
C = COMMON EQUITY 155,422,172
c = COMMON EQUITY RATE 9.50
W = AVERAGE WORK-IN-PROGRESS 4,166,476
A1 = s(S/W) + d(D/D+P+C) * (1 - S/W)BORROWED FUNDS
Ae = (1-S/W) * (p(P/D+P+C) + c(C/D+P+C))OTHER FUNDS
BORROWED FUNDS:
S/W =1.0000 D/D+P+C =0.4555
A1 = ( 0.0262 X 1.0000 ) + (0.0405 X 0.4555 ) X ( 1 - 1.0000 )
A1 =0.0262 + (0.0184 X 0.0000 )
A1 =0.0262 +0.0000
A1 =0.0262 OR 2.62 %
OTHER FUNDS:S/W =1.0000 P/D+P+C = 0.0000 C/D+P+C = 0.5445
Ae = ( 1.0000 -1.0000 ) X ( 0.0000 X 0.0000 ) + ( 0.095 X 0.5445 )
Ae = 0.0000 X ( 0.0000 +0.0517 )
Ae =0.0000 X 0.0517
Ae =0.0000 OR 0.00 %
AFUDC RATE: 2.62%
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2)A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
General Description of Construction Overhead Procedure
FERC FORM NO. 2 (REV 12-07)218.1
General Description of Construction Overhead Procedure (continued)
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years.
2. Identify, in a footnote, the specific entity used as the source for the capital structure figures.
3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Title
(a)
Cost Rate
Percentage
(d)
Amount
(b)
Capitalization
Ration (percent)
(c)
1. Components of Formula (Derived from actual book balances and actual cost rates):
(1) Average Short-Term Debt 23,357,692S
(2) Short-Term Interest 2.62s
(3) Long-Term Debt 130,000,000 4.05D d
(4) Preferred Stock P p
(5) Common Equity 155,422,172 9.50C c
(6) Total Capitalization
(7) Average Construction Work In Progress Balance 4,166,476W
3.17
2.622. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C)) (1-(S/W))]
3. Rate for Other Funds [1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))]
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
Page 218aFERC FORM NO. 2 (REV 12-07)
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Item
(a)
Total
(c+d+e)
(b)
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. If 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. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5. At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Gas Plant in
Service
(c)
Gas Plant Held
for Future Use
(d)
Gas Plant Leased
to Others
(e)
Section A. BALANCES AND CHANGES DURING YEAR
1 346,612,648 388,298 346,224,350 Balance Beginning of Year
2 Depreciation Provisions for Year, Charged to
3 19,173,503 31,800 19,141,703 (403) Depreciation Expense
4 484,451 484,451 (403.1) Depreciation Expense for Asset Retirement Costs
5 (413) Expense of Gas Plant Leased to Others
6 840,326 840,326 Transportation Expenses - Clearing
7 Other Clearing Accounts
8 Other Clearing (Specify) (footnote details):
9
10 20,498,280 31,800 20,466,480TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8)
11 Net Charges for Plant Retired:
12 ( 4,242,774) ( 4,242,774) Book Cost of Plant Retired
13 ( 1,052,889) ( 1,052,889) Cost of Removal
14 ( 1,145,504) ( 1,145,504) Salvage (Credit)
15 ( 4,150,159) ( 4,150,159)TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14)
16 ( 628,779) ( 628,779) Other Debit or Credit Items (Describe) (footnote details):
17
18 Book Cost of Asset Retirement Costs
19 362,331,990 420,098 361,911,892Balance End of Year (Total of lines 1,10,15,16 and 18)
Section B. BALANCES AT END OF YEAR ACCORDING TO FUNCTIONAL
CLASSIFICATIONS
21 Productions-Manufactured Gas
22 Production and Gathering-Natural Gas
23 Products Extraction-Natural Gas
24 Underground Gas Storage
25 15,077,340 15,077,340 Other Storage Plant
26 Base Load LNG Terminaling and Processing Plant
27 49,810,838 49,810,838 Transmission
28 273,871,694 273,871,694 Distribution
29 23,572,118 420,098 23,152,020 General
30 362,331,990 420,098 361,911,892TOTAL (Total of lines 21 thru 29)
Page 219FERC FORM NO. 2 (12-96)
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3)
1. If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct cumulative inaccuracies of
gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c), and
gas property recordable in the plant accounts.
3. State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method used to report
storage (i.e., fixed asset method or inventory method).
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description
(a)
(Account
117.1)
(b)
(Account
117.2)
(c)
Noncurrent
(Account
117.3)
(d)
(Account
117.4)
(e)
Current
(Account
164.1)
(f)
LNG
(Account
164.2)
(g)
LNG
(Account
164.3)
(h)
Total
(i)
Balance at Beginning of 4,145,303 4,110,848 34,455 1
Gas Delivered to Storage 1,232,305 1,232,305 2
Gas Withdrawn from 1,400,795 1,366,340 34,455 3
Other Debits and Credits 4
Balance at End of Year 3,976,813 3,976,813 5
Dth 1,838,963 1,838,963 6
Amount Per Dth 2.1625 2.1625 7
Page 220FERC FORM NO. 2 (REV 04-04)
Book Cost at Beginning of Year
(If book cost is different from
cost to respondent, give cost to
respondent in a footnote and
explain difference)
(c)
Investments (Account 123, 124, and 136)
1. Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2. Provide a subheading for each account and list thereunder the information called for:
(a) Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give principal amount, date of issue,
maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale pursuant to authorization by the Board of Directors, and
included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor investments may be grouped by classes. Investments included in Account 136,
Temporary Cash Investments, also may be grouped by classes.
(b) Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in Account 123. Include advances
subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or open account.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description of Investment
(a)
Purchases or
Additions
During the Year
(d)
*
(b)
Temp Cash 1
SISP Investments 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 222FERC FORM NO. 2 (12-96)
Investments (Account 123, 124, and 136) (continued)
List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from officers, directors, stockholders, or employees.
3. Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of pledges and purpose of the pledge.
4. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite Commission, date of authorization, and case or docket
number.
5. Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during the year.
6. In 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 other amount at which carried
in the books of account if different from cost) and the selling price thereof, not including any dividend or interest adjustment includible in column (h).
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Gain or Loss from
Investment
Disposed of
(i)
Revenues for
Year
(h)
Sales or Other
Dispositions
During Year
(e)
Principal Amount or
No. of Shares at
End of Year
(f)
Book Cost at End of Year
(If book cost is different from cost
to respondent, give cost to
respondent in a footnote and
explain difference)
(g)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 223FERC FORM NO. 2 (12-96)
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Nature of Payment
(a)
Balance at End
of Year
(in dollars)
(b)
1. Report below the particulars (details) on each prepayment.
PREPAYMENTS (ACCOUNT 165)
Prepaid Insurance 107,270 1
Prepaid Rents 2
Prepaid Taxes 3
Prepaid Interest 4
Miscellaneous Prepayments 12,792,945 5
TOTAL 12,900,215 6
Page 230aFERC FORM NO. 2 (12-96)
Other Regulatory Assets (Account 182.3)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Description and Purpose of
Other Regulatory Assets
(a)
Balance at
Beginning
Current
Quarter/Year
(b)
1. Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and not includable
in other accounts).
2. For regulatory assets being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
5. Provide in a footnote, for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission Order, state
commission order, court decision).
Balance at End of
Current
Quarter/Year
(g)
Debits
(c)
Written off During
Quarter/Year
Account
Charged
(d)
Written off
During Period
Amount Recovered
(e)
Written off
During Period
Amount Deemed
Unrecoverable
(f)
Deferred Post Retirement 1
6382530.5100Deferred Pension 252,489 253,127 2
281,871variousDeferred Regulatory Tax Asset 1,922,957 469 2,204,359 3
Deferred External Legal 7,519 7,519 4
Deferred External Reg Consultant 320,500 320,500 5
87,3385211.29030Deferred In-Person Payment Fee 73,284 66,555 94,067 6
442,3855941.29080Deferred Energy Efficiency 442,385 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
282,509 529,723 3,321,957 67,024 2,576,749Total 40
Page 232FERC FORM NO. 2/3Q (REV 12-07)
Miscellaneous Deferred Debits (Account 186)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Description of Miscellaneous
Deferred Debits
(a)
Balance at
Beginning
of Year
(b)
1. Report below the details called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a).
3. Minor items (less than $250,000) may be grouped by classes.
Balance at
End of Year
(f)
Debits
(c)
Credits
Account
Charged
(d)
Credits
Amount
(e)
94,406 3,091,968 3,186,374 1310Intercompany - CP Regulatory Asset 1
4,000 4,000Easements 2
74,505,259 6,298,578 68,206,681Regulatory Asset- ARO 3
306 ( 1,123)( 817)variousRev Acct- Suspense 4
2,657,744 2,460,999 196,745Postretirement Overfunding 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
Miscellaneous Work in Progress 39
80,257,848 94,712 8,759,577 71,592,983Total 40
Page 233FERC FORM NO. 2 (12-96)

This page intentionally left blank.
1. Report the information called for below concerning the respondent's accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income
taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Accumulated Deferred Income Taxes (Account 190)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account Subdivisions
(a)
Changes During
Year
Amounts Credited
to Account 411.1
(d)
Balance at
Beginning
of Year
(b)
Changes During
Year
Amounts Debited
to Account 410.1
(c)
Account 190 1
Electric 2
1,621,455 715,232 8,076,474Gas 3
Other (Define) (footnote details) 4
1,621,455 715,232 8,076,474Total (Total of lines 2 thru 4) 5
Other (Specify) (footnote details) 6
1,621,455 715,232 8,076,474TOTAL Account 190 (Total of lines 5 thru 6) 7
Classification of TOTAL 8
1,621,455 715,232 5,846,128Federal Income Tax 9
2,230,345State Income Tax 10
Local Income Tax 11
Page 234FERC FORM NO. 2 (REV 12-07)
Accumulated Deferred Income Taxes (Account 190) (continued)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Adjustments
Debits
Account No.
(g)
Changes During
Year
Amounts Debited
to Account 410.2
(e)
Changes During
Year
Amounts Credited
to Account 411.2
(f)
Adjustments
Debits
Amount
(h)
Adjustments
Credits
Account No.
(i)
Adjustments
Credits
Amount
(j)
Balance at
End of Year
(k)
1
2
8,689,803 1,436,7552540,2190 930,4862540,2190 2,512,719 3,311,882 3
4
8,689,803 1,436,755 930,486 2,512,719 3,311,882 5
6
8,689,803 1,436,755 930,486 2,512,719 3,311,882 7
8
6,276,499 711,053 596,810 1,930,793 2,520,888 9
2,413,303 725,702 333,676 581,926 790,994 10
11
Page 235FERC FORM NO. 2 (REV 12-07)
Capital Stock (Accounts 201 and 204)
1. Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general class. Show separate totals for common and
preferred stock.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3. Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet been issued.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Class and Series of Stock and
Name of Stock Exchange
(a)
Call Price at
End of Year
(d)
Number of Shares
Authorized by Charter
(b)
Par or Stated Value
per Share
(c)
Common stock 1.00 5,000,000 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 250FERC FORM NO. 2 (12-96)
Capital Stock (Accounts 201 and 204)
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or noncumulative.
5. State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year.
6. Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which is pledged, stating name of pledgee and
purpose of pledge.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Outstanding per Bal. Sheet
(total amt outstanding
without reduction for amts
held by respondent)
Shares
(e)
Held by
Respondent
As Reacquired
Stock (Acct 217)
Cost
(h)
Outstanding per Bal.
Sheet
Amount
(f)
Held by
Respondent
As Reacquired
Stock (Acct 217)
Shares
(g)
Held by
Respondent
In Sinking and
Other Funds
Amount
(j)
Held by
Respondent
In Sinking and
Other Funds
Shares
(i)
1,513,060 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 251FERC FORM NO. 2 (12-96)
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and 212)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Name of Account and
Description of Item
(a)
*
(b)
Number
of Shares
(c)
1. Show for each of the above accounts the amounts applying to each class and series of capital stock.
2. For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3. Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common Stock
Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4. For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Amount
(d)
89,190,031Account 207 - Premium on common stock 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
0 89,190,031Total 40
Page 252FERC FORM NO. 2 (12-96)
Other Paid-In Capital (Accounts 208-211)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Item
(a)
1. Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts.
Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation with the
balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting such change.
(a) Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b) Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave
rise to amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, 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-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with
brief explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Amount
(b)
183,541Gain on Reaquired Stock 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
183,541Total 40
Page 253FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1. Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as necessary to report all data.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
during the year and specify the account charged.
Line
No.
Class and Series of Stock
(a)
Balance at
End of Year
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
TOTAL
Class and Series of Stock
(a)
Balance at
End of Year
(b)
CAPITAL STOCK EXPENSE (ACCOUNT 214)
Line
No.
1. Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as necessary to report all data. Number the rows in
sequence starting from the last row number used for Discount on Capital Stock above.
2. If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of the change. State the reason for any charge-off
of capital stock expense and specify the account charged.
1,077,741Common Stock 16
17
18
19
20
21
22
23
24
25
26
27
28
1,077,741TOTAL
Page 254FERC FORM NO. 2 (12-96)

This page intentionally left blank.
Date of
Maturity
(c)
Long-Term Debt (Accounts 221, 222, 223, and 224)
1. Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223, Advances from Associated Companies, and
224, Other Long-Term Debt.
2. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
3. For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand notes as such. Include in column (a) names of
associated companies from which advances were received.
4. For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Class and Series of Obligation and
Name of Stock Exchange
(a)
Outstanding
(Total amount
outstanding without
reduction for amts
held by respondent)
(d)
Nominal Date
of Issue
(b)
Revolving Line of Credit 41,900,00006/07/202404/25/2017 1
Senior Debentures, Series A 25,000,00010/30/202510/30/2013 2
Senior Debentures, Series B 25,000,00010/30/202810/30/2013 3
Private Notes 30,000,00011/09/204611/09/2016 4
Senior Notes, Series A 20,000,00006/13/202906/13/2019 5
Senior Notes, Series B 10,000,00006/13/203406/13/2019 6
Senior Notes, Series C 20,000,00006/13/204906/13/2019 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
171,900,00040 TOTAL
Page 256FERC FORM NO. 2 (12-96)
Held by
Respondent
Reacquired Bonds
(Acct 222)
(g)
Long-Term Debt (Accounts 221, 222, 223, and 224)
5. In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-term advances, show for each company: (a)
principal advanced during year (b) interest added to principal amount, and (c) principal repaid during year. Give Commission authorization numbers and dates.
6. If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name
of the pledgee and purpose of the pledge.
7. If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe such securities in a footnote.
8. If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest expense in column (f). Explain in a footnote any
difference between the total of column (f) and the total Account 427, Interest on Long-Term Debt and Account 430, Interest on Debt to Associated Companies.
9. Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Interest for
Year
Rate
(in %)
(e)
Redemption Price
per $100 at
End of Year
(i)
Interest for
Year
Amount
(f)
Held by
Respondent
Sinking and
Other Funds
(h)
521,413 2.965 1
1,020,000 4.080 2
1,082,500 4.330 3
1,200,000 4.000 4
724,000 3.620 5
382,000 3.820 6
852,000 4.260 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
5,781,91340
Page 257FERC FORM NO. 2 (12-96)
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
1. Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized Discount on Long-Term Debt, details of expense,
premium or discount applicable to each class and series of long-term debt.
2. Show premium amounts by enclosing the figures in parentheses.
3. In column (b) show the principal amount of bonds or other long-term debt originally issued.
4. In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Designation of
Long-Term Debt
(a)
Amortization
Period
Date From
(d)
Principal Amount
of Debt Issued
(b)
Total Expense
Premium or
Discount
(c)
Amortization
Period
Date To
(e)
1
10/30/202510/30/2013 82,865 50,000,000Senior Debentures, A and B 2
11/09/204611/09/2016 136,410 30,000,000Private Notes 3
06/07/202404/25/2017 637,912Revolving Line of Credit 4
06/13/202906/13/2019 108,578 20,000,000Senior Notes, Series A 5
06/13/203406/13/2019 58,691 10,000,000Senior Notes, Series B 6
06/13/204906/13/2019 108,496 20,000,000Senior Notes, Series C 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 258FERC FORM NO. 2 (12-96)
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
5. Furnish in a footnote details regarding the treatment of unamortized debt expense, premium or discount associated with issues redeemed during the year. Also, give in a footnote the
date of the Commission's authorization of treatment other than as specified by the Uniform System of Accounts.
6. Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
7. Explain any debits and credits other than amortization debited to Account 428, Amortization of Debt Discount and Expense, or credited to Account 429, Amortization of Premium on
Debt-Credit.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Balance at
Beginning
of Year
(f)
Debits During
Year
(g)
Credits During
Year
(h)
Balance at
End of Year
(i)
1
33,508 6,916 40,424 2
117,464 4,547 122,011 3
273,815 80,141 353,956 4
91,529 10,768 102,297 5
52,530 3,891 56,421 6
102,786 3,606 106,392 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 259FERC FORM NO. 2 (12-96)
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Designation of
Long-Term Debt
(a)
Date
Reacquired
(b)
1. Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2. In column (c) show the principal amount of bonds or other long-term debt reacquired.
3. In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction
17 of the Uniform Systems of Accounts.
4. Show loss amounts by enclosing the figures in parentheses.
5. Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired
Debt, or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Balance at
End of Year
(f)
Principal
of Debt
Reacquired
(c)
Net Gain or
Loss
(d)
Balance at
Beginning
of Year
(e)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 260FERC FORM NO. 2 (12-96)
Reconciliation of Reported Net Income with Taxable Income for Feder Income Taxes
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Details
(a)
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal Income Tax accruals
and show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule
M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the
nature of each reconciling amount.
2. If the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income
as if a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State
names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax
among the group members.
Amount
(b)
10,632,128Net Income for the Year (Page 116) 1
Reconciling Items for the Year 2
3
Taxable Income Not Reported on Books 4
767,626Advances in Aid of Construction 5
2,225,797Contributions in Aid of Construction 6
( 427,132)Other 7
2,566,291TOTAL 8
Deductions Recorded on Books Not Deducted for Return 9
2,322,953Federal Income Taxes 10
798,517State Income Taxes 11
895,456Other 12
4,016,926TOTAL 13
Income Recorded on Books Not Included in Return 14
Medicare Part D Subsidy 15
( 599,677)AFUDC Debt 16
17
( 599,677)TOTAL 18
Deductions on Return Not Charged Against Book Income 19
( 1,658,413)Cost of Removal Deduction 20
( 2,230,000)Excess Tax Over Book Depreciation 21
( 1,038,289)Loss on Asset Sales 22
794,907Other 23
24
25
( 4,131,795)TOTAL 26
Federal Tax Net Income 27
Show Computation of Tax: 28
2,621,613Federal Taxes at Statutory Rate 29
( 56,000)R&D Tax Credit 30
126,192Prior Year Provision Adj 31
2,691,805Total Tax 32
33
34
35
Page 261FERC FORM NO. 2 (12-96)
12,483,873
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other
sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the
portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Kind of Tax
(See Instruction 5)
(a)
Balance at
Beg. of Year
Prepaid Taxes
(c)
Balance at
Beg. of Year
Taxes Accrued
(b)
7,626Unemployment - Federal 1
3,996Unemployment - State 2
237,809FICA 3
3,141,635City Franchises 4
1,664,949Property 5
Sales - 6% 6
6,625Use - 6% 7
324,743Income - Federal 8
( 821,419)Income - State 9
Other 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
4,565,964TOTAL
Page 262aFERC FORM NO. 2 (REV 12-07)
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
11. Report in column (q) the applicable effective state income tax rate.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Balance at
End of Year
Prepaid Taxes
(Included in Acct 165)
(h)
Balance at
End of Year
Taxes Accrued
(Account 236)
(g)
Taxes Charged
During Year
(d)
Taxes Paid
During Year
(e)
Adjustments
(f)
192 10,945 3,511 1
1,089 25,803 22,896 2
997,993 660,737 1,420,921 3
3,189,421 5,940,865 5,988,651 4
1,598,291 3,235,118 3,168,460 5
8,260 8,260 6
2,216 127,604 123,195 7
493,292 2,523,256 2,691,805 8
( 1,064,575) 76,927( 166,229) 9
22,594 22,594 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
5,217,919 12,632,109 13,284,064TOTAL
Page 263aFERC FORM NO. 2 (REV 12-07)
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1. Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not include gasoline and other
sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a
footnote and designate whether estimated or actual amounts.
2. Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both columns (d) and (e). The
balancing of this
page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b) amounts credited to the
portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Other Income and
Deductions
(Account 408.2,
409.2)
(l)
Other Utility Dept.
(Account 408.1,
409.1)
(k)
Electric
(Account 408.1,
409.1)
(i)
Gas
(Account 408.1,
409.1)
(j)
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
3,511 1
22,896 2
1,901,262 3
5,940,865 4
3,168,767 5
6
7
( 282,281) 2,974,086 8
( 100,011)( 66,218) 9
22,594 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
( 382,292) 22,594 13,945,169TOTAL
Page 262bFERC FORM NO. 2 (REV 12-07)
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5. If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of such taxes to the taxing
authority.
8. Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged to utility plant, show the
number of the appropriate balance sheet plant account or subaccount.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10. Items under $250,000 may be grouped.
11. Report in column (q) the applicable effective state income tax rate.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Other
(p)
Adjustment to Ret.
Earnings
(Account 439)
(o)
Extraordinary Items
(Account 409.3)
(m)
Other Utility Opn.
Income
(Account 408.1,
409.1)
(n)
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
State/Local
Income Tax
Rate
(q)
1
2
( 480,341) 3
47,786 4
( 307) 5
8,260 6
123,195 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
( 301,407)TOTAL
Page 263bFERC FORM NO. 2 (REV 12-07)
Miscellaneous Current and Accrued Liabilities (Account 242)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Item
(a)
1. Describe and report the amount of other current and accrued liabilities at the end of year.
2. Minor items (less than $250,000) may be grouped under appropriate title.
Balance at
End of Year
(b)
671,500Accrued Wages 1
981,903Accrued Incentive Comp 2
797,907Accrued Benefits 3
1,571,568Accrued Vacation 4
572,325Pipeline Imbalance 5
76,905Miscellaneous Liability 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
4,672,108Total 45
Page 268FERC FORM NO. 2 (12-96)
Other Deferred Credits (Account 253)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.Description of Other
Deferred Credits
(a)
Balance at
Beginning
of Year
(b)
1. Report below the details called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (less than $250,000) may be grouped by classes.
Balance at
End of Year
(f)
Debit
Contra
Account
(c)
Debit
Amount
(d)
Credits
(e)
381,734 463,454 845,188Deferred Comp plan 1
300,553 55,039 355,592Deferred Other 2
117,162 600,704 483,542Deferred Intercompany 3
132,118 6,846,537 6,714,419Officers SERP 4
Postretirement 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
8,398,741 7,965,734 682,287 249,280Total 45
Page 269FERC FORM NO. 2 (12-96)
Accumulated Deferred Income Taxes-Other Property (Account 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization.
2. At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account Subdivisions
(a)
Amounts
Credited to
Account 411.1
(d)
Balance at
Beginning
of Year
(b)
Amounts
Debited to
Account 410.1
(c)
Account 282 1
Electric 2
1,994,015 1,632,885Gas 35,150,236 3
Other (Define) (footnote details) 4
1,994,015 1,632,885Total (Enter Total of lines 2 thru 4) 35,150,236 5
Other (Specify) (footnote details) 6
1,994,015 1,632,885TOTAL Account 282 (Enter Total of lines 5 thr 35,150,236 7
Classification of TOTAL 8
1,994,015 1,632,885Federal Income Tax 25,262,328 9
State Income Tax 9,887,909 10
Local Income Tax 11
Page 274FERC FORM NO. 2 (REV 12-07)
Accumulated Deferred Income Taxes-Other Property (Account 282) (continued)
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the
respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Adjustments
Debits
Acct. No.
(g)
Changes during
Year
Amounts Debited
to Account 410.2
(e)
Changes during
Year
Amounts Credited
to Account 411.2
(f)
Adjustments
Debits
Amount
(h)
Adjustments
Credits
Account No.
(i)
Adjustments
Credits
Amount
(j)
Balance at
End of Year
(k)
1
2
36,789,202 824,6021830, 2540 2,824,6981830, 2540 3
4
36,789,202 824,602 2,824,698 5
6
36,789,202 824,602 2,824,698 7
8
26,304,618 363,859 1,767,279 9
10,484,585 460,743 1,057,419 10
11
Page 275FERC FORM NO. 2 (REV 12-07)
Accumulated Deferred Income Taxes-Other (Account 283)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283.
2. At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Account Subdivisions
(a)
Changes During Year
Amounts
Credited to
Account 411.1
(d)
Balance at
Beginning
of Year
(b)
Changes During Year
Amounts
Debited to
Account 410.1
(c)
Account 283 1
Electric 2
251,412 559,818Gas 469,844 3
Other (Define) (footnote details) 4
251,412 559,818Total (Total of lines 2 thru 4) 469,844 5
Other (Specify) (footnote details) 6
251,412 559,818TOTAL Account 283 (Total of lines 5 thru 469,844 7
Classification of TOTAL 8
251,412 559,818Federal Income Tax 4,485,476 9
State Income Tax ( 4,015,632) 10
Local Income Tax 11
Page 276FERC FORM NO. 2/3Q (REV 12-07)
Accumulated Deferred Income Taxes-Other (Account 283) (continued)
3. Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year balances for deferred income taxes that the
respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Adjustments
Debits
Acct. No.
(g)
Changes during
Year
Amounts Debited
to Account 410.2
(e)
Changes during
Year
Amounts Credited
to Account 411.2
(f)
Adjustments
Debits
Amount
(h)
Adjustments
Credits
Account No.
(i)
Adjustments
Credits
Amount
(j)
Balance at
End of Year
(k)
1
2
1,084,321 148,7262540, 1900 454,7972540, 1900 3
4
1,084,321 148,726 454,797 5
6
1,084,321 148,726 454,797 7
8
4,916,694 84,891 207,703 9
( 3,832,373) 63,835 247,094 10
11
Page 277FERC FORM NO. 2/3Q (REV 12-07)
Other Regulatory Liabilities (Account 254)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.Description and Purpose of
Other Regulatory Liabilities
(a)
Balance at
Beginning of
Current
Quarter/Year
(b)
1. Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2. For regulatory liabilities being amortized, show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
4. Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order, state
commission order, court decision).
Balance at
End of Current
Quarter/Year
(g)
Written off during
Quarter/Period
Account
Credited
(c)
Written off
During Period
Amount
Refunded
(d)
Credits
(f)
Written off
During Period
Amount Deemed
Non-Refundable
(e)
30,260Deferred Tax Reg Liability 378,006 1,028,415 680,669 1
2,053,092Deferred Plant Tax Reg Liability 14,536,200 16,589,292 2
9,587Deferred Post Retirement 2,631,213 3,053,249 431,623 3
Deferred Post Retirement MDUR 32,452 215,119 182,667 4
Deferred Energy Efficiency 1,318,197 1,318,197 5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
2,083,352 9,587 20,151,180 17,884,251Total 45 4,359,868
Page 278FERC FORM NO. 2/3Q (REV 12-07)

This page intentionally left blank.
Gas Operating Revenues
1. Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data on succeeding pages.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected in columns (b) through (e). Include in
columns (f) and (g) revenues for Accounts 480-495.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Title of Account
(a)
Revenues for
GRI and ACA
Amount for
Current Year
(d)
Revenues for
Transition
Costs and
Take-or-Pay
Amount for
Current Year
(b)
Revenues for
Transition
Costs and
Take-or-Pay
Amount for
Previous Year
(c)
Revenues for
GRI and ACA
Amount for
Previous Year
(e)
480 Residential Sales 1
481 Commercial and Industrial Sales 2
482 Other Sales to Public Authorities 3
483 Sales for Resale 4
484 Interdepartmental Sales 5
485 Intracompany Transfers 6
487 Forfeited Discounts 7
488 Miscellaneous Service Revenues 8
489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities
9
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
10
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities
11
489.4 Revenues from Storing Gas of Others 12
490 Sales of Prod. Ext. from Natural Gas 13
491 Revenues from Natural Gas Proc. by Others 14
492 Incidental Gasoline and Oil Sales 15
493 Rent from Gas Property 16
494 Interdepartmental Rents 17
495 Other Gas Revenues 18
Subtotal: 19
496 (Less) Provision for Rate Refunds 20
TOTAL: 21
Page 300FERC FORM NO. 2 (REV 12-07)
Gas Operating Revenues
4. If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5. On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
6. Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Dekatherm of
Natural Gas
Amount for
Current Year
(j)
Total
Operating
Revenues
Amount for
Current Year
(h)
Total
Operating
Revenues
Amount for
Previous Year
(i)
Dekatherm of
Natural Gas
Amount for
Previous Year
(k)
Other
Revenues
Amount for
Previous Year
(g)
Other
Revenues
Amount for
Current Year
(f)
26,158,677 25,913,855480 Residential Sales 155,648,025 158,159,833 1
14,247,233 13,696,377481 Commercial and Industrial Sales 71,773,171 70,176,201 2
482 Other Sales to Public Authorities 3
483 Sales for Resale 4
484 Interdepartmental Sales 5
485 Intracompany Transfers 6
487 Forfeited Discounts 5,916,914 5,952,225 7
488 Miscellaneous Service Revenues 1,911,903 1,692,039 8
489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities
9
489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities
10
37,812,300 35,944,672
489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities 9,750,189 9,588,948
11
489.4 Revenues from Storing Gas of Others 12
490 Sales of Prod. Ext. from Natural Gas 13
491 Revenues from Natural Gas Proc. by Others 14
492 Incidental Gasoline and Oil Sales 15
493 Rent from Gas Property 17,925 14,300 16
494 Interdepartmental Rents 507,604 396,521 17
495 Other Gas Revenues 17,925 1,896 18
78,218,210 75,554,904Subtotal: 245,543,656 245,981,963 19
496 (Less) Provision for Rate Refunds ( 1,914,340) 20
78,218,210 75,554,904TOTAL: 247,457,996 245,981,963 21
Page 301FERC FORM NO. 2 (REV 12-07)
Gas Operation and Maintenance Expenses
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1. PRODUCTION EXPENSES 0 0 1
A. Manufactured Gas Production 0 0 2
Manufactured Gas Production (Submit Supplemental Statement) 0 0 3
B. Natural Gas Production 0 0 4
B1. Natural Gas Production and Gathering 0 0 5
Operation 0 0 6
750 Operation Supervision and Engineering 0 0 7
751 Production Maps and Records 0 0 8
752 Gas Well Expenses 0 0 9
753 Field Lines Expenses 0 0 10
754 Field Compressor Station Expenses 0 0 11
755 Field Compressor Station Fuel and Power 0 0 12
756 Field Measuring and Regulating Station Expenses 0 0 13
757 Purification Expenses 0 0 14
758 Gas Well Royalties 0 0 15
759 Other Expenses 0 0 16
760 Rents 0 0 17
TOTAL Operation (Total of lines 7 thru 17) 0 0 18
Maintenance 0 0 19
761 Maintenance Supervision and Engineering 0 0 20
762 Maintenance of Structures and Improvements 0 0 21
763 Maintenance of Producing Gas Wells 0 0 22
764 Maintenance of Field Lines 0 0 23
765 Maintenance of Field Compressor Station Equipment 0 0 24
766 Maintenance of Field Measuring and Regulating Station Equipment 0 0 25
767 Maintenance of Purification Equipment 0 0 26
768 Maintenance of Drilling and Cleaning Equipment 0 0 27
769 Maintenance of Other Equipment 0 0 28
TOTAL Maintenance (Total of lines 20 thru 28) 0 0 29
TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29) 0 0 30
Page 317FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
B2. Products Extraction 0 0 31
Operation 0 0 32
770 Operation Supervision and Engineering 0 0 33
771 Operation Labor 0 0 34
772 Gas Shrinkage 0 0 35
773 Fuel 0 0 36
774 Power 0 0 37
775 Materials 0 0 38
776 Operation Supplies and Expenses 0 0 39
777 Gas Processed by Others 0 0 40
778 Royalties on Products Extracted 0 0 41
779 Marketing Expenses 0 0 42
780 Products Purchased for Resale 0 0 43
781 Variation in Products Inventory 0 0 44
(Less) 782 Extracted Products Used by the Utility-Credit 0 0 45
783 Rents 0 0 46
TOTAL Operation (Total of lines 33 thru 46) 0 0 47
Maintenance 0 0 48
784 Maintenance Supervision and Engineering 0 0 49
785 Maintenance of Structures and Improvements 0 0 50
786 Maintenance of Extraction and Refining Equipment 0 0 51
787 Maintenance of Pipe Lines 0 0 52
788 Maintenance of Extracted Products Storage Equipment 0 0 53
789 Maintenance of Compressor Equipment 0 0 54
790 Maintenance of Gas Measuring and Regulating Equipment 0 0 55
791 Maintenance of Other Equipment 0 0 56
TOTAL Maintenance (Total of lines 49 thru 56) 0 0 57
TOTAL Products Extraction (Total of lines 47 and 57) 0 0 58
Page 318FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
C. Exploration and Development 0 0 59
Operation 0 0 60
795 Delay Rentals 0 0 61
796 Nonproductive Well Drilling 0 0 62
797 Abandoned Leases 0 0 63
798 Other Exploration 0 0 64
TOTAL Exploration and Development (Total of lines 61 thru 64) 0 0 65
D. Other Gas Supply Expenses 0 0 66
Operation 0 0 67
800 Natural Gas Well Head Purchases 0 0 68
800.1 Natural Gas Well Head Purchases, Intracompany Transfers 0 0 69
801 Natural Gas Field Line Purchases 0 0 70
802 Natural Gas Gasoline Plant Outlet Purchases 0 0 71
803 Natural Gas Transmission Line Purchases 0 0 72
804 Natural Gas City Gate Purchases 155,686,056 145,137,126 73
804.1 Liquefied Natural Gas Purchases 0 0 74
805 Other Gas Purchases 0 0 75
(Less) 805.1 Purchases Gas Cost Adjustments 20,931,768 11,328,937 76
TOTAL Purchased Gas (Total of lines 68 thru 76) 134,754,288 133,808,189 77
806 Exchange Gas 0 0 78
Purchased Gas Expenses 0 0 79
807.1 Well Expense-Purchased Gas 0 0 80
807.2 Operation of Purchased Gas Measuring Stations 0 0 81
807.3 Maintenance of Purchased Gas Measuring Stations 0 0 82
807.4 Purchased Gas Calculations Expenses 0 0 83
807.5 Other Purchased Gas Expenses 0 0 84
TOTAL Purchased Gas Expenses (Total of lines 80 thru 84) 0 0 85
Page 319FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
808.1 Gas Withdrawn from Storage-Debit 3,570,001 315,650 86
(Less) 808.2 Gas Delivered to Storage-Credit 2,339,274 276,544 87
809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit 0 0 88
(Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0 89
Gas used in Utility Operation-Credit 0 0 90
810 Gas Used for Compressor Station Fuel-Credit 0 0 91
811 Gas Used for Products Extraction-Credit 0 0 92
812 Gas Used for Other Utility Operations-Credit 0 0 93
TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93) 0 0 94
813 Other Gas Supply Expenses 308,920 358,262 95
TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95) 136,293,935 134,205,557 96
TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96) 136,293,935 134,205,557 97
2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES 0 0 98
A. Underground Storage Expenses 0 0 99
Operation 0 0100
814 Operation Supervision and Engineering 0 0101
815 Maps and Records 0 0102
816 Wells Expenses 0 0103
817 Lines Expense 0 0104
818 Compressor Station Expenses 0 0105
819 Compressor Station Fuel and Power 0 0106
820 Measuring and Regulating Station Expenses 0 0107
821 Purification Expenses 0 0108
822 Exploration and Development 0 0109
823 Gas Losses 0 0110
824 Other Expenses 0 0111
825 Storage Well Royalties 0 0112
826 Rents 0 0113
TOTAL Operation (Total of lines of 101 thru 113) 0 0114
Page 320FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
Maintenance 0 0115
830 Maintenance Supervision and Engineering 0 0116
831 Maintenance of Structures and Improvements 0 0117
832 Maintenance of Reservoirs and Wells 0 0118
833 Maintenance of Lines 0 0119
834 Maintenance of Compressor Station Equipment 0 0120
835 Maintenance of Measuring and Regulating Station Equipment 0 0121
836 Maintenance of Purification Equipment 0 0122
837 Maintenance of Other Equipment 0 0123
TOTAL Maintenance (Total of lines 116 thru 123) 0 0124
TOTAL Underground Storage Expenses (Total of lines 114 and 124) 0 0125
B. Other Storage Expenses 0 0126
Operation 0 0127
840 Operation Supervision and Engineering ( 10,826)( 3,559)128
841 Operation Labor and Expenses 737,800 723,739129
842 Rents 0 0130
842.1 Fuel 65,887 48,038131
842.2 Power 114,159 93,989132
842.3 Gas Losses 0 0133
TOTAL Operation (Total of lines 128 thru 133) 907,020 862,207134
Maintenance 0 0135
843.1 Maintenance Supervision and Engineering 0 0136
843.2 Maintenance of Structures 11,268 3,324137
843.3 Maintenance of Gas Holders 0 0138
843.4 Maintenance of Purification Equipment 69,902 170,147139
843.5 Maintenance of Liquefaction Equipment 169,159 63,560140
843.6 Maintenance of Vaporizing Equipment 86,804 77,000141
843.7 Maintenance of Compressor Equipment 41,465 77,044142
843.8 Maintenance of Measuring and Regulating Equipment 0 0143
843.9 Maintenance of Other Equipment 45,123 11,580144
TOTAL Maintenance (Total of lines 136 thru 144) 423,721 402,655145
TOTAL Other Storage Expenses (Total of lines 134 and 145) 1,330,741 1,264,862146
Page 321FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
C. Liquefied Natural Gas Terminaling and Processing Expenses 0 0147
Operation 0 0148
844.1 Operation Supervision and Engineering 0 0149
844.2 LNG Processing Terminal Labor and Expenses 0 0150
844.3 Liquefaction Processing Labor and Expenses 0 0151
844.4 Liquefaction Transportation Labor and Expenses 0 0152
844.5 Measuring and Regulating Labor and Expenses 0 0153
844.6 Compressor Station Labor and Expenses 0 0154
844.7 Communication System Expenses 0 0155
844.8 System Control and Load Dispatching 0 0156
845.1 Fuel 0 0157
845.2 Power 0 0158
845.3 Rents 0 0159
845.4 Demurrage Charges 0 0160
(less) 845.5 Wharfage Receipts-Credit 0 0161
845.6 Processing Liquefied or Vaporized Gas by Others 0 0162
846.1 Gas Losses 0 0163
846.2 Other Expenses 0 0164
TOTAL Operation (Total of lines 149 thru 164) 0 0165
Maintenance 0 0166
847.1 Maintenance Supervision and Engineering 0 0167
847.2 Maintenance of Structures and Improvements 0 0168
847.3 Maintenance of LNG Processing Terminal Equipment 0 0169
847.4 Maintenance of LNG Transportation Equipment 0 0170
847.5 Maintenance of Measuring and Regulating Equipment 0 0171
847.6 Maintenance of Compressor Station Equipment 0 0172
847.7 Maintenance of Communication Equipment 0 0173
847.8 Maintenance of Other Equipment 0 0174
TOTAL Maintenance (Total of lines 167 thru 174) 0 0175
TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175) 0 0176
TOTAL Natural Gas Storage (Total of lines 125, 146, and 176) 1,330,741 1,264,862177
Page 322FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
3. TRANSMISSION EXPENSES 0 0178
Operation 0 0179
850 Operation Supervision and Engineering 0 0180
851 System Control and Load Dispatching 0 0181
852 Communication System Expenses 44,858 33,367182
853 Compressor Station Labor and Expenses 3,047 7,101183
854 Gas for Compressor Station Fuel 0 0184
855 Other Fuel and Power for Compressor Stations 0 0185
856 Mains Expenses 5,512 2,089186
857 Measuring and Regulating Station Expenses 0 0187
858 Transmission and Compression of Gas by Others 0 0188
859 Other Expenses 0 0189
860 Rents 0 0190
TOTAL Operation (Total of lines 180 thru 190) 53,417 42,557191
Maintenance 0 0192
861 Maintenance Supervision and Engineering 0 0193
862 Maintenance of Structures and Improvements 0 0194
863 Maintenance of Mains 89,717 154,945195
864 Maintenance of Compressor Station Equipment 0 0196
865 Maintenance of Measuring and Regulating Station Equipment 0 0197
866 Maintenance of Communication Equipment 178,828 139,345198
867 Maintenance of Other Equipment 0 0199
TOTAL Maintenance (Total of lines 193 thru 199) 268,545 294,290200
TOTAL Transmission Expenses (Total of lines 191 and 200) 321,962 336,847201
4. DISTRIBUTION EXPENSES 0 0202
Operation 0 0203
870 Operation Supervision and Engineering 4,119,087 4,321,775204
871 Distribution Load Dispatching 241,585 236,862205
872 Compressor Station Labor and Expenses 0 0206
873 Compressor Station Fuel and Power 0 0207
Page 323FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
874 Mains and Services Expenses 4,164,868 4,748,382208
875 Measuring and Regulating Station Expenses-General 231,242 428,884209
876 Measuring and Regulating Station Expenses-Industrial 112,205 162,133210
877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0211
878 Meter and House Regulator Expenses ( 26,972)( 110,682)212
879 Customer Installations Expenses 3,685,399 3,476,764213
880 Other Expenses 2,151,233 2,341,441214
881 Rents 195,358 251,370215
TOTAL Operation (Total of lines 204 thru 215) 14,874,005 15,856,929216
Maintenance 0 0217
885 Maintenance Supervision and Engineering 245,716 273,434218
886 Maintenance of Structures and Improvements 0 0219
887 Maintenance of Mains 1,767,889 1,649,111220
888 Maintenance of Compressor Station Equipment 0 0221
889 Maintenance of Measuring and Regulating Station Equipment-General 377,268 459,279222
890 Maintenance of Meas. and Reg. Station Equipment-Industrial 150,765 114,210223
891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station 0 0224
892 Maintenance of Services 2,955,781 2,669,868225
893 Maintenance of Meters and House Regulators 808,457 864,005226
894 Maintenance of Other Equipment 693 0227
TOTAL Maintenance (Total of lines 218 thru 227) 6,306,569 6,029,907228
TOTAL Distribution Expenses (Total of lines 216 and 228) 21,180,574 21,886,836229
5. CUSTOMER ACCOUNTS EXPENSES 0 0230
Operation 0 0231
901 Supervision 181,055 177,123232
902 Meter Reading Expenses 992,470 1,253,352233
903 Customer Records and Collection Expenses 7,301,904 6,942,507234
Page 324FERC FORM NO. 2 (12-96)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Account
(a)
Amount for
Current Year
(b)
Gas Operation and Maintenance Expenses(continued)
Amount for
Previous Year
(c)
904 Uncollectible Accounts 597,261 747,655235
905 Miscellaneous Customer Accounts Expenses 0 0236
TOTAL Customer Accounts Expenses (Total of lines 232 thru 236) 9,072,690 9,120,637237
6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 0 0238
Operation 0 0239
907 Supervision 0 0240
908 Customer Assistance Expenses 2,536,350 3,558,930241
909 Informational and Instructional Expenses 1,895 85,167242
910 Miscellaneous Customer Service and Informational Expenses 139,236 141,271243
TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243) 2,677,481 3,785,368244
7. SALES EXPENSES 0 0245
Operation 0 0246
911 Supervision 0 0247
912 Demonstrating and Selling Expenses 935,987 963,618248
913 Advertising Expenses 58,575 40,940249
916 Miscellaneous Sales Expenses 0 0250
TOTAL Sales Expenses (Total of lines 247 thru 250) 994,562 1,004,558251
8. ADMINISTRATIVE AND GENERAL EXPENSES 0 0252
Operation 0 0253
920 Administrative and General Salaries 8,589,062 8,760,303254
921 Office Supplies and Expenses 4,348,413 4,926,891255
(Less) 922 Administrative Expenses Transferred-Credit 0 0256
923 Outside Services Employed 867,717 927,203257
924 Property Insurance 141,082 117,158258
925 Injuries and Damages 1,060,793 1,485,550259
926 Employee Pensions and Benefits 1,512,436 1,531,383260
927 Franchise Requirements 0 0261
928 Regulatory Commission Expenses 767,724 827,278262
(Less) 929 Duplicate Charges-Credit 0 0263
930.1General Advertising Expenses 94,850 57,356264
930.2Miscellaneous General Expenses 478,547 369,194265
931 Rents 901,559 755,462266
TOTAL Operation (Total of lines 254 thru 266) 18,762,183 19,757,778267
Maintenance 0 0268
932 Maintenance of General Plant 2,436 30269
TOTAL Administrative and General Expenses (Total of lines 267 and 269) 18,764,619 19,757,808270
TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270) 190,636,564 191,362,473271
Page 325FERC FORM NO. 2 (12-96)
Miscellaneous General Expenses (Account 930.2)
1. Provide the information requested below on miscellaneous general expenses.
2. For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or more however, amounts less than $250,000 may be
grouped if the number of items of so grouped is shown.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description
(a)
Amount
(in dollars)
(b)
Industry association dues. 197,004 1
Experimental and general research expenses. 2
a. Gas Research Institute (GRI)
b. Other
Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer 3
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
Other expenses 43 4
Professional Organization Dues 1,210 5
Director's Fees 170,937 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
369,19425 Total
Page 335FERC FORM NO. 2 (12-96)
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments)
1. Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified according to the plant functional groups shown.
2. Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite total. (If more desirable, report by plant account,
subaccount or functional classifications other than those pre-printed in column (a). Indicate in a footnote the manner in which column (b) balances are
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Functional Classification
(a)
Amortization of
Underground Storage
Land and Land
Rights
(Account 404.2)
(e)
Amortization
Expense for
Asset
Retirement
Costs
(Account
403.1) (c)
Amortization and
Depletion of
Producing Natural
Gas Land and Land
Rights
(Account 404.1)
(d)
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Depreciation
Expense
(Account 403)
(b)
1 Intangible plant
2 Production plant, manufactured gas
3 Production and gathering plant, natural gas
4 Products extraction plant
5 Underground gas storage plant
1,119,090 6 Other storage plant
7 Base load LNG terminaling and processing plant
1,715,478 8 Transmission plant
13,819,345 9 Distribution plant
2,487,790 10 General plant
11 Common plant-gas
19,141,703 12 TOTAL
Page 336FERC FORM NO. 2 (12-96)
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each plant functional classification listed in column (a). If
composite depreciation accounting is used, report available information called for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine
depreciation charges, show in a footnote any revisions made to estimated gas reserves.
3. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state in a footnote the amounts and nature of the
provisions and the plant items to which related.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Total
(b to g)
(h)
Amortization of
Other Limited-term
Gas Plant
(Account 404.3)
(f)
Amortization of
Other Gas Plant
(Account 405)
(g)
Functional Classification
(a)
Section A. Summary of Depreciation, Depletion, and Amortization Charges
4,008,992 4,008,992 1 Intangible plant
2 Production plant, manufactured gas
3 Production and gathering plant, natural gas
4 Products extraction plant
5 Underground gas storage plant
1,119,090 6 Other storage plant
7 Base load LNG terminaling and processing plant
1,715,478 8 Transmission plant
13,819,345 9 Distribution plant
2,487,790 10 General plant
11 Common plant-gas
23,150,695 4,008,992 12 TOTAL
Page 337FERC FORM NO. 2 (12-96)
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of
Acquisition Adjustments) (continued)
4. Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Applied Depreciation
or Amortization Rates
(percent)
(c)
Plant Bases
(in thousands)
(b)
Functional Classification
(a)
Section B. Factors Used in Estimating Depreciation Charges
Production and Gathering Plant 1
Offshore (footnote details) 2
Onshore (footnote details) 3
Underground Gas Storage Plant (footnote details) 4
Transmission Plant 5
Offshore (footnote details) 6
Onshore (footnote details) 7
General Plant (footnote details) 8
9
10
11
12
13
14
15
Page 338FERC FORM NO. 2 (12-96)
Particulars Concerning Certain Income Deductions and Interest Charges Accounts
Report the information specified below, in the order given, for the respective income deduction and interest charges accounts.
(a) Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of amortization charges for the year, and the
period of amortization.
(b) Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1, Donations; 426.2, Life Insurance;
426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000
may be grouped by classes within the above accounts.
(c) Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year, indicate the amount and interest rate
respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and (e) other debt, and total interest. Explain the nature of other debt on
which interest was incurred during the year.
(d) Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during the year.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Amount
(b)
426.1 Charitable Donations 191,664 1
426.2 Life Insurance 1,825,898 2
426.3 Penalties 37 3
426.4 Civic/Political 70,532 4
426.5 Other Deductions 4,286 5
430 Interest on Debt to Associated Companies 6
431 Other Interest Expense 7
Compensation Plan- Exec 21,868 8
Customer Deposits Interest 15,836 9
Deferred Gas Costs 54,359 10
Other Interest 23,508 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
Page 340FERC FORM NO. 2 (12-96)
Regulatory Commission Expenses (Account 928)
1. Report below details of regulatory commission expenses incurred during the current year (or in previous years, if being amortized) relating to formal cases before a regulatory body, or
cases in which such a body was a party.
2. In column (b) and (c), indicate whether the expenses were assessed by a regulatory body or were otherwise incurred by the utility.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description
(Furnish name of regulatory commission
or body, the docket number, and a
description of the case.)
(a)
Total
Expenses
to Date
(d)
Assessed by
Regulatory
Commission
(b)
Expenses
of
Utility
(c)
Deferred in
Account 182.3
at Beginning
of Year
(e)
627,226Idaho Public Utilties Comm - Annual Fee 1
200,052Idaho Public Utilties Comm - GRC 2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
827,278Total25
Page 350FERC FORM NO. 2 (12-96)
Regulatory Commission Expenses (Account 928)
3. Show in column (k) any expenses incurred in prior years that are being amortized. List in column (a) the period of amortization.
4. Identify separately all annual charge adjustments (ACA).
5. List in column (f), (g), and (h) expenses incurred during year which were charges currently to income, plant, or other accounts.
6. Minor items (less than $250,000) may be grouped.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Amortized
During Year
Contra
Account
(j)
Expenses
Incurred
During Year
Charged
Currently To
Amount
(h)
Expenses
Incurred
During Year
Deferred to
Account
182.3
(i)
Deferred in
Account 182.3
End of Year
(l)
Expenses
Incurred
During Year
Charged
Currently To
Department
(f)
Expenses
Incurred
During Year
Charged
Currently To
Account No.
(g)
Amortized
During Year
Amount
(k)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Page 351FERC FORM NO. 2 (12-96)
Employee Pensions and Benefits (Account 926)
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Line
No.
Expense
(a)
1. Report below the items contained in Account 926, Employee Pensions and Benefits.
Amount
(b)
Pensions – defined benefit plans 1
1,408,045Pensions – other 2
Post-retirement benefits other than pensions (PBOP) 3
Post- employment benefit plans 4
Other (Specify) 5
203 Worker's Comp 6
4,626 Meals 7
1,130 Colleage Tuition/Books 8
117,379 Misc EE Benefits 9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
1,531,383Total
Page 352FERC FORM NO. 2 (NEW 12-07)
Distribution of Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility Departments, Construction, Plant Removals and
Other Accounts, and enter such amounts in the appropriate lines and columns provided. Salaries and wages billed to the Respondent by an affiliated company must be assigned to the
particular operating function(s) relating to the expenses.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving substantially correct results may be used. When reporting
detail of other accounts, enter as many rows as necessary numbered sequentially starting with 75.01, 75.02, etc.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Classification
(a)
Total
(e)
Direct Payroll
Distribution
(b)
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Payroll Billed
by Affiliated
Companies
(c)
Electric 1
Operation 2
Production 3
Transmission 4
Distribution 5
Customer Accounts 6
Customer Service and Informational 7
Sales 8
Administrative and General 9
TOTAL Operation (Total of lines 3 thru 9) 10
Maintenance 11
Production 12
Transmission 13
Distribution 14
Administrative and General 15
TOTAL Maintenance (Total of lines 12 thru 15) 16
Total Operation and Maintenance 17
Production (Total of lines 3 and 12) 18
Transmission (Total of lines 4 and 13) 19
Distribution (Total of lines 5 and 14) 20
Customer Accounts (line 6) 21
Customer Service and Informational (line 7) 22
Sales (line 8) 23
Administrative and General (Total of lines 9 and 15) 24
TOTAL Operation and Maintenance (Total of lines 18 thru 24) 25
Gas 26
Operation 27
Production - Manufactured Gas 28
Production - Natural Gas(Including Exploration and Development) 29
Other Gas Supply 30
443,904 443,904 Storage, LNG Terminaling and Processing 31
3,988 3,988 Transmission 32
10,710,966 10,710,966 Distribution 33
5,045,870 5,045,870 Customer Accounts 34
149,135 149,135 Customer Service and Informational 35
733,972 733,972 Sales 36
3,054,514 4,771,766 7,826,280 Administrative and General 37
3,054,514 21,859,601 24,914,115 TOTAL Operation (Total of lines 28 thru 37) 38
Maintenance 39
Production - Manufactured Gas 40
Production - Natural Gas(Including Exploration and Development) 41
Other Gas Supply 42
67,736 67,736 Storage, LNG Terminaling and Processing 43
113,937 113,937 Transmission 44
3,885,334 3,885,334 Distribution 45
Page 354FERC FORM NO. 2 (REVISED)
Distribution of Salaries and Wages (continued)
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Classification
(a)
Total
(e)
Direct Payroll
Distribution
(b)
Allocation of
Payroll Charged
for Clearing
Accounts
(d)
Payroll Billed
by Affiliated
Companies
(c)
Administrative and General 46
4,067,007 4,067,007 TOTAL Maintenance (Total of lines 40 thru 46) 47
Gas (Continued) 48
Total Operation and Maintenance 49
Production - Manufactured Gas (Total of lines 28 and 40) 50
Production - Natural Gas (Including Expl. and Dev.)(ll. 29 and 41) 51
Other Gas Supply (Total of lines 30 and 42) 52
511,640 511,640 Storage, LNG Terminaling and Processing (Total of ll. 31 and 43) 53
117,925 117,925 Transmission (Total of lines 32 and 44) 54
14,596,300 14,596,300 Distribution (Total of lines 33 and 45) 55
5,045,870 5,045,870 Customer Accounts (Total of line 34) 56
149,135 149,135 Customer Service and Informational (Total of line 35) 57
733,972 733,972 Sales (Total of line 36) 58
3,054,514 4,771,766 7,826,280 Administrative and General (Total of lines 37 and 46) 59
3,054,514 25,926,608 28,981,122Total Operation and Maintenance (Total of lines 50 thru 59) 60
Other Utility Departments 61
Operation and Maintenance 62
3,054,514 25,926,608 28,981,122 TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62) 63
Utility Plant 64
Construction (By Utility Departments) 65
Electric Plant 66
Gas Plant 67
Other 68
TOTAL Construction (Total of lines 66 thru 68) 69
Plant Removal (By Utility Departments) 70
Electric Plant 71
Gas Plant 72
Other 73
TOTAL Plant Removal (Total of lines 71 thru 73) 74
Other Accounts (Specify) (footnote details) 75
TOTAL Other Accounts 76
3,054,514 25,926,608 28,981,122TOTAL SALARIES AND WAGES 77
Page 355FERC FORM NO. 2 (REVISED)
Charges for Outside Professional and Other Consultative Services
1. Report the information specified below for all charges made during the year included in any account (including plant accounts) for outside consultative and other professional services.
These services include rate, management, construction, engineering, research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered
for the respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation partnership, organization of any kind, or individual (other
than for services as an employee or for payments made for medical and related services) amounting to more than $250,000, including payments for legislative services, except those
which should be reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities.
(a) Name of person or organization rendering services.
(b) Total charges for the year.
2. Sum under a description “Other”, all of the aforementioned services amounting to $250,000 or less.
3. Total under a description “Total”, the total of all of the aforementioned services.
4. Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded from this schedule and be reported on Page 358,
according to the instructions for that schedule.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description
(a)
Amount
(in dollars)
(b)
368,666Other 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Page 357FERC FORM NO. 2 (REVISED)
Transactions with Associated (Affiliated) Companies
1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000.
2. Sum under a description “Other”, all of the aforementioned goods and services amounting to $250,000 or less.
3. Total under a description “Total”, the total of all of the aforementioned goods and services.
4. Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description of the Good or Service
(a)
Amount
Charged or
Credited
(d)
Name of Associated/Affiliated Company
(b)
Account(s)
Charged or
Credited
(c)
Goods or Services Provided by Affiliated Company 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Goods or Services Provided for Affiliated Company 20
4880.04700 201,620Cascade Natural GasBill Printing 21
4940 396,521Cascade Natural Gas and Montana Dakota UtilitiesRent 22
598,141Total 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Page 358FERC FORM NO. 2 (NEW 12-07)

This page intentionally left blank.
Compressor Stations
1. Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction compressor stations, underground storage
compressor stations, transmission compressor stations, distribution compressor stations, and other compressor stations.
2. For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by production areas. Show the number of stations
grouped. Identify any station held under a title other than full ownership. State in a footnote the name of owner or co-owner, the nature of respondent's title, and percent of ownership if
jointly owned.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Name of Station and Location
(a)
Plant Cost
(d)
Number of
Units at
Station
(b)
Certificated
Horsepower for
Each Station
(c)
1,734,308 600 1Jerome Compressor Station 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Page 508FERC FORM NO. 2 (REV 12-07)
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been retired in the books of account, or what disposition
of the station and its book cost are contemplated. Designate any compressor units in transmission compressor stations installed and put into operation during the year and show in a
footnote each unit's size and the date the unit was placed in operation.
3. For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate entries for natural gas and the other fuel or power.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Date of
Station
Peak
(l)
Operational Data
Total Compressor
Hours of Operation
During Year
(j)
Operational Data
Number of
Compressors
Operated at Time
of Station Peak
(k)
Gas for
Compressor
Fuel in Dth
(h)
Expenses (except
depreciation and
taxes)
Fuel
(e)
Expenses (except
depreciation and
taxes)
Other
(g)
Electricity for
Compressor
Station in
kWh
(i)
Expenses (except
depreciation and
taxes)
Power
(f)
11/10/2020 1 1 35 12 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Page 509FERC FORM NO. 2 (REV 12-07)
Gas Storage Projects
1. Report injections and withdrawals of gas for all storage projects used by respondent.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Total
Amount
(Dth)
(d)
Gas
Belonging to
Respondent
(Dth)
(b)
Gas
Belonging to
Others
(Dth)
(c)
STORAGE OPERATIONS (in Dth)
Gas Delivered to Storage 1
16,852 16,852January 2
February 3
35,932 35,932March 4
130,380 130,380April 5
142,821 142,821May 6
72,801 72,801June 7
July 8
854 854August 9
September 10
871 871October 11
28,158 28,158November 12
144,466 144,466December 13
573,135 573,135TOTAL (Total of lines 2 thru 13) 14
Gas Withdrawn from Storage 15
51,709 51,709January 16
64,116 64,116February 17
43,304 43,304March 18
34,553 34,553April 19
52,837 52,837May 20
82,476 82,476June 21
66,655 66,655July 22
55,338 55,338August 23
56,719 56,719September 24
52,195 52,195October 25
67,566 67,566November 26
71,182 71,182December 27
698,650 698,650TOTAL (Total of lines 16 thru 27) 28
Page 512_FERC FORM NO. 2 (12-96)
Gas Storage Projects
1. On line 4, enter the total storage capacity certificated by FERC.
2. Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide conversion factor in a footnote.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Total Amount
(b)
STORAGE OPERATIONS
11,560,734 DTHTop or Working Gas End of Year 1
Cushion Gas (Including Native Gas) 2
11,560,734Total Gas in Reservoir (Total of line 1 and 2) 3
Certificated Storage Capacity 4
Number of Injection - Withdrawal Wells 5
Number of Observation Wells 6
74,693 DTHMaximum Days' Withdrawal from Storage 7
12/29/2020Date of Maximum Days' Withdrawal 8
LNG Terminal Companies (in Dth) 9
Number of Tanks 10
Capacity of Tanks 11
LNG Volume 12
Received at "Ship Rail" 13
Transferred to Tanks 14
Withdrawn from Tanks 15
"Boil Off" Vaporization Loss 16
Page 513_FERC FORM NO. 2 (12-96)
Transmission Lines
1. Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in a footnote state the name of owner, or co-owner,
nature of respondent's title, and percent ownership if jointly owned.
3. Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book cost of such a line, or any portion thereof, has been
retired in the books of account, or what disposition of the line and its book costs are contemplated.
4. Report the number of miles of pipe to one decimal point.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Designation (Identification)
of Line or Group of Lines
(a)
*
(b)
Total Miles
of Pipe
(c)
279.50
Transmission Lines 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Page 514FERC FORM NO. 2 (12-96)
Transmission System Peak Deliveries
1. Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak deliveries indicated below, during the 12 months
embracing the heating season overlapping the year's end for which this report is submitted. The season's peak normally will be reached before the due date of this report, April 30, which
permits inclusion of the peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Description
Total
(b) + (c)
(d)
Dth of Gas
Delivered to
Interstate Pipelines
(b)
Dth of Gas
Delivered to
Others
(c)
SECTION A: SINGLE DAY PEAK DELIVERIES
Date: 12/29/2020 1
Volumes of Gas Transported 2
No-Notice Transportation 3
302,509 302,509 Other Firm Transportation 4
Interruptible Transportation 5
Other (Describe) (footnote details) 6
302,509 302,509TOTAL 7
Volumes of gas Withdrawn form Storage under Storage Contract 8
No-Notice Storage 9
74,693 74,693 Other Firm Storage 10
Interruptible Storage 11
Other (Describe) (footnote details) 12
74,693 74,693TOTAL 13
Other Operational Activities 14
Gas Withdrawn from Storage for System Operations 15
Reduction in Line Pack 16
Other (Describe) (footnote details) 17
TOTAL 18
SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES 19
Dates: 12/28/2020 - 12/30/2020 20
Volumes of Gas Transported 21
No-Notice Transportation 22
669,418 669,418 Other Firm Transportation 23
Interruptible Transportation 24
Other (Describe) (footnote details) 25
669,418 669,418TOTAL 26
Volumes of Gas Withdrawn from Storage under Storage Contract 27
No-Notice Storage 28
225,131 225,131 Other Firm Storage 29
Interruptible Storage 30
Other (Describe) (footnote details) 31
225,131 225,131TOTAL 32
Other Operational Activities 33
Gas Withdrawn from Storage for System Operations 34
Reduction in Line Pack 35
Other (Describe) (footnote details) 36
TOTAL 37
Page 518FERC FORM NO. 2 (12-96)
Auxiliary Peaking Facilities
1. Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondent's system, such as underground storage projects, liquefied petroleum gas
installations, gas liquefaction plants, oil gas sets, etc.
2. For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the year-end for which this report is submitted.
For other facilities, report the rated maximum daily delivery capacities.
3. For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of predominant use, unless the auxiliary peaking facility is a
separate plant as contemplated by general instruction 12 of the Uniform System of Accounts.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Location of
Facility
(a)
Was Facility
Operated on Day
of Highest
Transmission Peak
Delivery?
Maximum Daily
Delivery Capacity
of Facility
Dth
(c)
Cost of
Facility
(in dollars)
(d)
Type of
Facility
(b)
30,023,942 60,000Liquefied natural gasNampa, Idaho 1
NW 1/4 Sec. 31 2
T4n R1W.BM 3
4
113,300Liquefied natural gasPlymouth, WA 5
6
2,989,688 19,200Liquefied natural gasRexburg, ID 7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Page 519FERC FORM NO. 2 (12-96)
Gas Account - Natural Gas
1. The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. Enter in column (d) the respective quarter’s Dth as reported in the schedules indicated for the items of receipts and deliveries.
5. Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
6. If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose.
7. Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local distribution volumes another jurisdictional pipeline delivered to
the local distribution company portion of the reporting pipeline (2) the quantities that the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting
pipeline received through gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that were not destined for interstate
market or that were not transported through any interstate portion of the reporting pipeline.
8. Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate.
9. Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as sales,transportation and compression volumes by the reporting
pipeline during the same reporting year, (2) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future
reporting year, and (3) contract storage quantities.
10. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation figure. Add additional information as necessary to the
footnotes.
Line
No.
Name of Respondent This Report Is:
(1) An Original
(2) A Resubmission
Date of Report(Mo, Da, Yr)Year/Period of Report
End ofIntermountain Gas Company X
12/31/2020 2020/Q4
Item
(a)
Current Three Months
Ended Amount of Dth
Quarterly Only
(d)
Ref. Page No. of
(FERC Form Nos.
2/2-A)
(b)
Total Amount
of Dth
Year to Date
(c)
01 Name of System:
GAS RECEIVED 2
39,436,266Gas Purchases (Accounts 800-805) 3
303Gas of Others Received for Gathering (Account 489.1) 4
305Gas of Others Received for Transmission (Account 489.2) 5
301 35,944,672Gas of Others Received for Distribution (Account 489.3) 6
307Gas of Others Received for Contract Storage (Account 489.4) 7
Gas of Others Received for Production/Extraction/Processing (Account 490 and 491) 8
328Exchanged Gas Received from Others (Account 806) 9
328Gas Received as Imbalances (Account 806) 10
332Receipts of Respondent's Gas Transported by Others (Account 858) 11
139,907Other Gas Withdrawn from Storage (Explain) 12
Gas Received from Shippers as Compressor Station Fuel 13
Gas Received from Shippers as Lost and Unaccounted for 14
Other Receipts (Specify) (footnote details) 15
75,520,845Total Receipts (Total of lines 3 thru 15) 16
GAS DELIVERED 17
39,610,232Gas Sales (Accounts 480-484) 18
303Deliveries of Gas Gathered for Others (Account 489.1) 19
305Deliveries of Gas Transported for Others (Account 489.2) 20
301 35,944,672Deliveries of Gas Distributed for Others (Account 489.3) 21
307Deliveries of Contract Storage Gas (Account 489.4) 22
Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491) 23
328Exchange Gas Delivered to Others (Account 806) 24
328Gas Delivered as Imbalances (Account 806) 25
332Deliveries of Gas to Others for Transportation (Account 858) 26
132,574Other Gas Delivered to Storage (Explain) 27
509 35Gas Used for Compressor Station Fuel 28
30,186Other Deliveries and Gas Used for Other Operations 29
75,717,699Total Deliveries (Total of lines 18 thru 29) 30
GAS LOSSES AND GAS UNACCOUNTED FOR 31
57,439Gas Losses and Gas Unaccounted For 32
TOTALS 33
75,775,138Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32) 34
Page 520FERC FORM NO. 2 (REV 01-11)
1. Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the production,
gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has occurred in the facilities operated
by the respondent since the date of the maps furnished with a previous year's annual report. If, however, maps are not furnished for this reason,
reference should be made in the space below to the year's annual report with which the maps were furnished.
2. Indicate the following information on the maps:
(a) Transmission lines.
(b) Incremental 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.
(j) Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k) Principal communities receiving service through the respondent's pipeline.
3. In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols and
abbreviations used; 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. If necessary, however, submit larger maps to show essential information. Fold the maps
to a size not larger then this report. Bind the maps to the report.
Name of Respondent
Intermountain Gas Company
This Report is:
(1) X An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
12/31/2020
Year/Period of Report
2020/Q4
System Maps
FERC FORM NO. 2 (REV. 12-96)522.1
Name of Respondent This Report Is: Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission / /End of 2020/Q4
Page Line or Item Column
No.No.No.
(a)(b)(c)
219 16 c
257 40 f
276 1 a
520 12 c
520 27 c 5
Footnote Reference
Footnote
No.
(d)
1
2
4
3
FERC FORM NO. 2 (12-96)Page 551
Name of Respondent This Report Is: Date of Report Year/Period of Report
(1)X An Original (Mo, Da, Yr)
Intermountain Gas Company (2)A Resubmission / /End of 2020/Q4
Footnote
No.
(a)
1 Intangible Transfer (676,170)
ARO adjustment 47,391
Total (628,779)
2 Page 257 Interest For Year 5,781,913
LOC Commitment Fee 118,528
Total Interest on Long-Term Debt 5,900,441
3
4 LNG Boiloff-Nampa 119,607
LNG-Plymouth 15,256
LNG Boiloff-Rexburg 5,044
Total Other Gas Withdrawn from Storage 139,907
5 LNG Utility Injections- Nampa 113,221
LNG Utility Injections- Plymouth 14,283
LNG Utility Injections- Rexburg 5,070
Total Other Gas Delivered to Storage 132,574
The Respondent provides deferred income taxes in account 283 for all timing differences between book and tax
accounting which are not directly related to property. This accounting was approved by the IPUC in Order No. 11507.
Beginning in 1983, pursuant to IPUC Order No. 17701, the Respondent does not provide for deferred State income
taxes on its utility operations with the exception of purchase gas adjustment timing items. For 2020, the items on
page 277 generated deferred tax provisions in account 283 (see page 261).
(b)
Footnote Text
Footnote Text
FERC FORM NO. 2 (12-96)Page 552