20090320Decision Memo.pdf

DECISION MEMORANDUM
TO:COMMISSIONER REDFORD
COMMISSIONER SMITH
COMMISSIONER KEMPTON
COMMISSION SECRETARY
LEGAL
WORKING FILE
FROM:TERRI CARLOCK
DATE:MARCH 20, 2009
SUBJECT:INTERMOUNT AIN GAS COMPANY'S APPLICATION TO CHANGE ITS
COMPOSITE DEPRECIATION RATE: CASE NO. INT -08-
On November 21 2008, Intermountain Gas Company filed an Application requesting
approval to change its composite depreciation rate to 2.96%. Intermountain s currently effective
depreciation rate of 3.35% (3.34% when the accrual rates per Order 29975 are weighted by
09/30/07 assets) was approved by the Commission in Order No. 29975, February 13 2006. The
Company asked that its new composite depreciation rates be effective January 1 2009. The
effect of the lower rate of2.96% would be a decrease in the Company s annual depreciation
accrual by $1 462 205.
The Notice of Application and Notice of Intervention Deadline allows informal
workshops "to attempt to resolve Intermountain s request by agreement." Order No. 30695. No
petitions to intervene were filed. On March 4 2009, the Staff and the Company convened an
informal workshop to resolve any outstanding issues. On March 18 , 2009 , Intermountain Gas
and Staff filed a Stipulation resolving the issues and proposing new depreciation rates for
Intermountain Gas.
ST AFF ANALYSIS
Staff conducted a detailed comparison of existing and requested depreciation components
including useful life, Iowa curves, salvage values and the resulting depreciation accrual rate.
The depreciation rates for other gas companies were also considered. At the informal workshop
the various depreciation components were discussed for numerous accounts. From that
DECISION MEMORANDUM - 1 -MARCH 20, 2009
discussion many questions were resolved and the requested rates accepted. The remaining issues
were resolved as set forth in the Stipulation.
For Account 376 (Mains), the large negative salvage is the primary issue. The 2007
removals substantially increased the negative salvage. Although the costs of removal in 2007
were actually incurred, Staff believed the type of removal was not normal. The Parties agree for
the purposes of this Stipulation to exclude from consideration in Case No. INT-08-05 the 2007
removal activity included as part of account 376. The Parties further agree that the 2007 removal
activity for account 376 will again be considered for inclusion at such time the Company files
subsequent or follow-on depreciation studies as may be required by the Commission.
The LNG Plant account has maintenance and replacements that result in changes for each
depreciation case and results in discussion on the proper rate. The rate has been accepted for this
case. The rate is currently a composite rate rather than separate rates by components. If
International Accounting is adopted in the United States or convergence of standards continues
the greater detail by component will be required. The parties agreed that additional review
before the next depreciation case in three years will be helpful for future cases. The Company
will provide to the Staff the sub-accounts that make up account 363 (LNG Plant). When this
information is made available to the Staff, the Parties will evaluate the appropriate listing of
LNG Plant related accounts for future separate and unique depreciation treatment.
The Parties further agree that a decrease in the composite rate to 2.90% is appropriate.
The effect of the lower rate would decrease the Company s annual depreciation accrual by
683 747 (an additional decrease of$221 542 as compared to the Company s original
Application). Attachment 1 shows the depreciation components and rates on an account-by-
account basis and the composite rate.
STAFF RECOMMENDATION
Staff recommends the Stipulation be accepted. Staff recommends the depreciation rates
be approved on an account-by-account basis with a composite rate of2.90%. Staffalso
recommends these rates be effective January 1 , 2009.
DECISION MEMORANDUM - 2 -MARCH 20, 2009
COMMISSION DECISION
Does the Commission accept the Stipulation as filed?
Does the Commission approve the account-by-account depreciation rates set out in
Attachment 1 with the composite rate of2.90%?
Does the Commission accept the effective date of January 1 , 2009?
J-2JU"vL Cn-rJock
Terri Carlock
Attachment
i:udmemos/intgO8.5 tc.doc
DECISION MEMORANDUM - 3 -MARCH 20, 2009
RECEPJED
Morgan W. Richards , Jr.
ISB # 1913
804 East Pennsylvania Lane
Boise, Idaho 83706
Telephone [phone]
?flPI'lM.!I!'1 .. I L'(I1,1'H'IJiJi f"I i: f f
UTILWtfso C~)J~~j~:S!Of'
Attorney for Intermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF INTERMOUNTAIN GAS COMPANY
FOR APPROVAL TO PLACE INTO
EFFECT A CHANGE IN ITS COMPOSITEDEPRECIATION RATE
CASE NO. INT-08-
STIPULATION
This Stipulation ("Stipulation ) is entered into by and among Intermountain Gas
Company ("Company" or "Intermountain ) and the Staff of the Idaho Public Utilities
Commission ("Staff') also known collectively as the "Parties.
I. Background1. On November 21 , 2008, Intermountain Gas Company filed an Application
as part of Case No. I NT -08-05 requesting approval to change its composite
depreciation rate. Intermountain s currently effective depreciation rate of 3.35% (3.34%
when the accrual rates per Order 29975 are weighted by 09/30/07 assets) was
approved by the Commission in February 2006. The Commission directed the
Company to update its depreciation study and submit it to the Commission for review
no later than three years from entry of the February 2006 Order. Intermountain
subsequently retained a consultant to update its 2005 Depreciation . Study. The
consultant's study indicated a decrease in the composite rate from 3.34% to 2.96% is
appropriate. The effect of the lower rate would be a decrease in the Company s annual
depreciation accrual by $1,462 205. The Company asked that its new composite
depreciation rate be effective January 1 , 2009.
Stipulation -
2. Subsequent to the Company s initial filing in Case No. INT-08-05 the
Commission, by way of Order No. 30695 , established an intervention deadline of
December 17 , 2008. There were no interventions filed in this Case. The same Order
No. 30695 directed the Staff and Company, following the intervention deadline , to
convene informal workshops to attempt to resolve Intermountain request by
agreement"3. On March 4 , 2009, the Staff and the Company convened an informal
workshop to resolve any outstanding issues in the Case and stipulated to the following
Agreements.
II. AGREEMENTS4. The Parties agree for the purposes of this Stipulation to exclude from
consideration in Case No. INT-08-05 the 2007 removal activity included as part of
account 376 (Mains). The agreed upon net salvage based on the exclusion of 2007
removals is negative 55%. The resulting depreciation accrual rate for account 376 is
69%.5. The Parties further agree that an explanation of the account activity that
made up the removals during 2007 for account 376 has been provided to the Staff.6. The Parties further agree that the 2007 removal activity for account 376
will ag?in be considered for inclusion at such time the Company files subsequent or
follow-on depreciation studies. The parties agree the next study will be conducted on
the three-year cycle or as may be required by the Commission.7. The Parties agree that, prior to the Company s next Application to modify
its depreciation rates , the Company will provide to the Staff the sub-accounts that make
up account 363 (LNG Plant). At such time this information is made known to the Staff
the Parties will evaluate the appropriate listing of LNG Plant related accounts for future
separate and unique depreciation treatment8. The Parties further agree that , pursuant to the changes made as part of
the above sub-paragraph 4, a decrease in the composite rate from 3.34% to 2.90% is
appropriate. The effect of the lower rate would be a decrease in the Company s annual
Stipulation -
depreciation accrual by $1 683 747 (an additional decrease of $221 542 as compared
to the Company original Application in Case No. INT-08-05). The applicable
information by account supporting this adjustment are shown in Attachment No.9. The Parties agree that, subject to the Commission s final approval in the
matter, the Company should be authorized to record the decrease in the annual
depreciation on an account-by-account basis effective January 1 , 2009 as shown on
Attachment No.
Dated this l-g-tt-...
day of March 2009.
Intermountain Gas Company Idaho Public Utilities Commission Staff
vtt I~ cr-r
Morgan W. Richards Jr.
Attorney for Intermountain Gas Company
Weldon B. Stutzman
Deputy Attorney General
Stipulation -
ATTACHMENT NO.
CASE NO. INT -O8-
INTERMOUNTAIN GAS COMPANY
(Revised Depreciation rates)
(2 pages)
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