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HomeMy WebLinkAbout20100811Application.pdfEXECUTIVE OFFICES INTERMOUNTAIN GAS COMPANY 555 SOUTH COLE ROAD · P.O. BOX 7608. BOISE,IDAHO 83707. (208) 377-6000. FAX: 377-6097 RE.....~... ~.¡ \.. '-f, 2010 AUG f' AM 9= 20 August 11, 2009 Ms. Jean Jewell Commission Secretary Idaho Public Utilities Commission 472 W. Washington St. P.O. Box 83720 Boise, 10 83720-0074 RE: Case No. INT-G-10-03 Dear Ms. Jewell: Attached for consideration by this Commission are the original and seven (7) copies of Intermountain Gas Company's Application for Authority to Decrease Its Prices on October 1,2010. If you have any questions regarding the attached, please contact me at (208) 377-6168. Very truly yours,~~ Katherine J. Barnard Manager Gas Supply & Regulatory Affairs KJB/sc Enclosures cc: K. F. Morehouse E.N. Book S.W. Madison D.L. Haider r 2816 AUG II AM 9= 20 INTERMOUNTAIN GAS COMPAN IDAHO PUßULUTILITIES COMMISSION CASE NO. INT-G-10-03 APPLICATION AND EXHIBITS In the Matter of the Application of INTERMOUNTAIN GAS COMPAN for Authority to Decrease Its Prices on October 1, 2010 (October 1,2010 Purchased Gas Cost Adjustment Filing) Stephen R. Thomas, ISB 2326 MOFFATT THOMAS BARRTT ROCK & FIELDS, CHTD. 101 S. Capitol Boulevard, Suite 1000 Boise, Idaho 83702 Telephone: (208) 345-2000 Attorney for Intermountain Gas Company BEFORE THE IDAHO PUBLIC UTILITIES COMMSSION In the Matter of the Application of INTERMOUNTAI GAS COMPANY for Authori to Decrease Its Prices Case No. INT-G-1O-03 APPLICATION Intermountain Gas Company ("Intermountain" or "Company"), a subsidiar of MDU Resources Group, Inc. with general offices located at 555 South Cole Road, Boise, Idaho, hereby requests authority, pursuat to Idaho Code Sections 61-307 and 61-622, to place into effect October 1,2010 new rate schedules which will decrease its anualized revenues by $2.2 millon, pursuat to the Rules of Procedure of the Idaho Public Utilities Commission ("Commission"). Because of changes in Intermountain's gas related costs, as described more fully in this Application, Intermountain's earings will not be decreased as a result of the proposed decrease in prices and revenues. Intermountain's curent rate schedules showing proposed changes are attched hereto as Exhibit NO.1 and are incorporated herein by reference. Intermountain's proposed rate schedules are attched hereto as Exhbit NO.2 and are incorporated herein by reference. Communications in reference to this Application should be addressed to: Katherine Barnard, Manager - Gas Supply and Regulatory Affairs Intermountain Gas Company and Cascade Natual Gas Corporation 222 Fairview Avenue North Seattle, W A 98109-5312 and Stephen R. Thomas, ISB 2326 MOFFATT THOMAS BARRTT ROCK & FIELDS, CHTD. 101 S. Capitol Boulevard, Suite 1000 Boise, Idaho 83702 In support of this Application, Intermountain does allege and state as follows: APPLICATION - 2 I. Intermountain is a gas utility, subject to the jursdiction of the Idaho Public Utilities Commission, engaged in the sale of and distribution of natural gas within the State of Idaho under authority of Commission Certificate No. 219 issued December 2, 1955, as amended and supplemented by Order No. 6564, dated October 3, 1962. Intermountain provides natual gas service to the following Idaho communties and counties and adjoing areas: Ada County - Boise, Eagle, Garden City, Kuna, Meridian, and Star; Bannock County - Chubbuck, Inom, Lava Hot Springs, McCammon, and Pocatello; Bear Lake County - Georgetown, and Montpelier; Bingham County - Aberdeen, Basalt, Blackfoot, Firth, Fort Hall, Morelandlverside, and Shelley; Blaine County - Bellevue, Hailey, Ketchum, and Sun Valley; Bonnevile County - Amon, Idaho Falls, Iona, and Ucon; Canyon County - Caldwell, Greenleaf, Middleton, Nampa, Parma, and Wilder; Caribou County - Bancroft, Conda, Grace, and Soda Springs; Cassia County - Burley, Declo, Malta, and Raft River; Elmore County - Glenns Ferr, Hammett, and Mountain Home; Fremont County - Parker, and St. Anthony; Gem County - Emmett; Gooding County - Gooding, and Wendell; Jefferson County - Lewisvile, Menan, Rigby, and Ririe; Jerome County - Jerome; Lincoln County - Shoshone; Madison County - Rexburg, and Sugar City; Minidoka County - Heyburn, Paul, and Rupert; Owyhee County - Bruneau, and Homedale; Payette County - Fruitland, New Plymouth, and Payette; Power County - American Falls; Twin Falls County - Buhl, Filer, Hansen, Kimberly, Murtugh, and Twin Falls; Washington County - Weiser. Intermountain's properties in these locations consist of transmission pipelines, a liquefied natual gas storage facility, distrbution mains, services, meters and regulators, and general plant and equipment. II. Intermountain seeks with this Application to pass through to each of its customer classes changes in gas related costs resulting from: 1) a decrease in costs biled Intermountain from Nortwest Pipeline GP ("Nortwest" or "Northwest Pipeline"), 2) an increase in costs from the Company's upstream pipeline suppliers, 3) a decrease in Intermountain's Weighted Average Cost APPLICATION - 3 of Gas, or "WACOG", 4) an updated customer allocation of gas related costs pursuat to the Company's Purchased Gas Cost Adjustment ("PGA") provision, 5) the inclusion of temporar surcharges and credits for one year relating to gas and interstate transportation costs from Intermountai's deferred gas cost accounts, and 6) benefits resulting from Intermountain's management of its storage and firm capacity rights on pipeline systems. Intermountain also seeks with ths Application to eliminate the temporar surcharges and credits included in its curent prices durg the past 12 months, pursuat to Order No. 30913 per Case No. INT-G-09-02. The above changes would result in a price decrease to Intermountain's RS-2, GS-1 and LV-1 customers and a slight increase to Intermountain's RS-1 customers. Additionally, transportation customers will see a small rate increase resulting from the reversal of the prior year amortization rates. These price changes are applicable to service rendered under rate schedules affected by and subject to Intermountan's Purchased Gas Cost Adjustment ("PGA"), initially approved by this Commission in Order No. 26109, Case No. INT-G-95-1, and additionally approved though subsequent proceedings. Exhibit No. 3 contans pertinent excerpts from applicable pipeline taffs. Exhbit NO.4 sumarizes the price changes in: 1) Intermountain's base rate gas costs, 2) its rate class allocation, and 3) adjusting temporar surcharges or credits flowing though to Intermountan's direct sales customers. Exhbit Nos. 3 and 4 are attched hereto and incorporated herein by reference. III. The curent prices of Intermountain are those approved by this Commssion in Order No. 30913, Case No. INT-G-09-02. IV. Intermountain's proposed prices incorporate all changes in costs relating to the Company's firm interstate transportation capacity including, but not limited to, any price changes or projected cost adjustments implemented by the Company's pipeline suppliers as well as any volumetric adjustments in contracted transportation agreements which have occured since Intermountain's PGA filing in Case No. INT-G-09-02. Intermountain continues to effectively manage its natural gas storage assets at Northwest's Plymouth LNG and Jackson Prairie facilities and Questa Pipeline's Clay Basin APPLICATION - 4 storage facility. Supporting documents relating to Line 19 of Exhibit No.4, include over $2.2 milion in savings from Intermountain's management of its storage assets. Exhibit No.4, Lines 1 through 19, details the proposed changes in Intermountain's prices resulting from the above listed adjustments to the cost of interstate and upstream pipeline capacity as well as Intermountain's storage facility costs from its various suppliers. v. The WACOG reflected in Intermountain's proposed prices is $0.49211 per therm, as shown on Exhibit No.4, Line 21, CoL. (t). This compares to $0.49600 per therm curently included in the Company's tariffs. Driven by the downtu in our regional and national economy, weather adjusted demand for natual gas has not recovered while, at the same time, natual gas supplies are plentifu. This continued imbalance between supply and demand has kept the near term prices for natual gas low. Additionally, the proposed WACOG includes the benefits to Intermountain's customers generated by the Company's management of its signficant natual gas storage assets whereby gas is procured durg the sumer season for withdrawal during the winter when market prices are tyically higher. Additionally, and in an effort to furter stabilize the prices paid by our customers during the upcoming winter period, Intermountain has entered into various hedging agreements to lock-in the price for signficant portions of its underground storage and other winter "flowing" supplies. Intermountain believes that the W ACOG proposed in this Application, subject to the effect of actual supply and demand and based on curent market conditions, provides the most reasonable estimate of gas costs for the upcoming PGA period. Intermountai will employ, in addition to those natual gas hedges already in place for the high winter demand, cost effective financial instrents to secure those prices embedded within the filed W ACOG when and if those pricing opportunities materialize in the marketplace. Neverteless, liquidity in the market is sustaned by contrar opinions and natual gas prices could indeed realize levels different from those included in this Application. Intermountain is committed to come before ths Commission with an Application to fuher amend the proposed WACOG should forward prices materially deviate from the $0.49211 per thermo Timely natural gas price signals enhance our customer's ability to make informed and APPLICATION - 5 appropriate energy use decisions. Intermountan believes it is importt to alert our customers in a timely maner to impending price changes before their winter natual gas usage is before them. By employing the use of customer mailngs and varous media resources, Intermountain will continue to educate its customers regarding the wise and efficient use of natual gas, biling options available to help our customers manage their energy budget, and pending natual gas price changes. VI. Pursuant to Case No. INT -G-09-02, Intermountain included temporar surcharges and credits in its October 1, 2009 prices for the principal reason of collecting or passing back to its customers deferred gas cost charges and benefits, as outlined in Case No. INT -G-09-02. Line 26 of Exhbit NO.4 reflects the elimination of these temporar surcharges and credits. VII. Intermountain's PGA tarff includes provisions whereby Intermountain's proposed prices wil be adjusted for updated customer class sales volumes and purchased gas cost allocations, pursuant to the Company's approved cost of service methodology. Intermountain's proposed prices include a fixed cost collection adjustment pursuant to these PGA provisions, as outlined on Exhbit No.5, Line 24. The price impact of this adjustment is included on Exhbit No.4, Line No. 27. Exhbit NO.5 is attched hereto and incorporated herein by reference. VIII. Intermountain proposes to pass though to its customers benefits that wil be generated from the management of its transportation capacity totaling $3.8 milion as outlined on Exhbit NO.7. These benefits include credits from a segmented release of a portion of Intermountain's firm capacity rights on Northwest Pipeline and other non-segmented capacity releases. Intermountain proposes to pass back these credit amounts via the per therm credits, as detaled on Exhbit No. 7 and included on Exhibit No.6, Line 1. Exhbit Nos. 6 and 7 are attched hereto and incorporated herein by reference. IX. Intermountain proposes to allocate deferred gas costs from its Account No. 186 balance to its customers through temporar price adjustments to be effective during the 12-month period ending September 30, 2011, as follows: APPLICATION - 6 1) Intermountain has deferred fixed gas costs in its Account No. 186. The credit amount shown on Exhbit No.8, Line 8, CoL. (b) of $2,079,148 is attibutable to a tre-up of the collection of interstate pipeline capacity costs, the tre-up of expense issues previously ruled on by ths Commssion, and mitigating capacity release credits generated from the release of Intermountain's pipeline capacity. Intermountain proposes to pass back these balances via the per therm credits, as detailed on Exhbit NO.8 and included on Exhibit No.6, Line 2. Exhbit NO.8 is attached hereto and incorporated herein by reference. 2) Intermountain has also deferred in its Account No. 186 a varable gas credit of $15.6 milion, as shown on Exhibit No.9, Line 2, CoL. (b). This deferred credit is attibutable to Intermountain's lower varable gas costs since October 1, 2009. Intermountan proposes to pass back this balance via a per therm credit, as shown on Exhibit No.9, CoL. (b), Line 4 and included on Exhibit No.6, Line 3. 3) Finally, Intermounta has deferred in its Account No. 186 deferred gas costs related to Lost and Unaccounted For Gas as shown on Exhbit No.9, CoL. (b), Lines 5 through 20. Ths deferral results in net per therm decreases to Intermountain's sales customers, as ilustrated on Exhibit No.9, Line 12, CoL. (b), and included on Exhibit No.6, Line 3. The Lost and Unaccounted For Gas deferral also results in a per therm credit for Intermountain's transporttion customers as shown on Exhbit No.9, Line 20, CoL. (b). Exhibit NO.9 is attched hereto and incorporated herein by reference. X. Intermountain has allocated the proposed price changes to each of its customer classes based upon Intermountain's PGA provision. However, a straight cent per therm price decrease was not utilized for the LV -1 tarff as no fixed costs are curently recovered in the tail block of the LV-1 tariff. The proposed changes in the WACOG, and variable deferred credits as outlined on Exhbit No.9, are applied to all three blocks of the LV -1 tarff. However, all adjustments relating to fixed costs are applied only to the first two blocks of the LV -1 tariff. XI. Each block of the proposed LV-1, T-3, T-4 and T-5 tarffs include a unform cents per therm decrease to adjust for Lost and Unaccounted For Gas as detailed on Exhibit No.9, Lines 13 though 20, CoL. (b). The prices, including the proposed adjustment for each block of the T-3, T-4 APPLICATION - 7 and T-5 taiffs, and the removal of existing temporar price changes, are outlined on Exhibit No.1, Page 1, Lines 21 though 32. XII. Exhibit No. lOis an analysis of the overall price changes by class of customer. Exhbit No. lOis attached hereto and incorporated herein by reference. XIII. The proposed overall price changes herein requested among the classes of service of Intermountain reflect a just, fair, and equitable pass-through of changes in gas related costs to Intermountain's customers. XIV. This Application is filed pursuat to the applicable statutes and the Rules and Reguations of the Commission. This Application has been brought to the attention of Intermountain's customers through a Customer Notice and by a Press Release sent to daily and weekly newspapers, and major radio and television stations in Intermounta's service area. The Press Release and Customer Notice are attched hereto and incorporated herein by reference. Copies of this Application, its Exhibits, and W orkpapers have been provided to those paries reguarly intervening in Intermountain's rate proceedings. xv. Intermountain requests that this matter be handled under modified procedure pursuant to Rules 201-204 of the Commission's Rules of Procedure. Intermountain stads ready for immediate consideration of this matter. APPLICATION - 8 WHEREFORE, Intermountain respectfully petitions the Idao Public Utilties Commission as follows: a. That the proposed rate schedules herewith submitted as Exhbit No.2 be approved without suspension and made effective as of October 1, 2010 in the maner shown on Exhbit No. 2. b. That ths Application be heard and acted upon without hearng under modified procedure, and c. For such other relief as ths Commission may determine proper herein. DATED at Boise, Idaho, this 11th day of August, 2010. INTERMOUNTAIN GAS COMPANY MOFFATT HOMAS BARTT ROCK & FIELDS, C TD h mas In ermountain Gas Company ~.0~Katherine Barard Manager - Gas Supply & Regulatory Affairs By Stephen Attorney APPLICATION - 9 CERTIFICATE OF MAILING I HEREBY CERTIFY that on this 11th day of August, 2010, I served a copy of the foregoing Case No. INT -G-1 0-03 upon: Paula Pyron Northwest Industrial Gas Users 4113 Wolf Berr Cour Lake Oswego, OR 97035-1827 R. Scott Pasley J. R. Simplot Company PO Box 27 Boise, ID 83707 Conley E. Ward, Jr. Givens, Pursley, Webb & Huntley 277 N. 6th St., Suite 200 PO Box 2720 Boise,ID 83701 Chad Stokes Cable Huston et al. 1001 SW Fifth Avenue, Suite 2000 Portland, Oregon 97204-1136 Steven Gray J. R. Simplot Company PO Box 27 Boise,ID 83707 by depositing true copies thereof in the United States Mail, postage prepaid, in envelopes addressed to said persons at the above addresses. APPLICATION - 11 ~~Katherine Barard Manager Gas Supply and Regulatory Affairs CERTIFICATE OF MAING I HEREBY CERTIFY that on this 11 th day of August, 2010, I served a copy of the foregoing Case No. INT -G-1 0-03 upon: Paula Pyron Northwest Industral Gas Users 4113 Wolf Berr Cour Lake Oswego, OR 97035-1827 Chad Stokes Cable Huston et al. 1001 SW Fifth Avenue, Suite 2000 Portland, Oregon 97204-1136 R. Scott Pasley J. R. Simplot Company PO Box 27 Boise,ID 83707 Steven Gray J. R. Simplot Company PO Box 27 Boise,ID 83707 Conley E. Ward, Jr. Givens, Pursley, Webb & Huntley 277 N. 6th St., Suite 200 PO Box 2720 Boise,ID 83701 by depositing tre copies thereof in the United States Mail, postage prepaid, in envelopes addressed to said persons at the above addresses. lsI Katherine Barard Katherine Barard Manager Gas Supply and Regulatory Affairs APPLICATION - 11 EXHIBIT NO.1 CASE NO. INT-G-10-03 INTERMOUNTAIN GAS COMPANY CURRNT TARFFS Showing Proposed Price Changes (11 pages) Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 11 COMPARISON OF PROPOSED OCTOBER 1, 2010 PRICES TO OCTOBER 1, 2009 PRICES October I, 200 Proposed Line Prices per Proposed October I, 2010~Rate Class IN -G-09-02 Adjustment Prices (a)(b)(c)(d) I RS-I 2 April - November $0.94280 $0.00185 $0.94465 3 December - Mach 0.83024 0.00185 0.83209 4 RS2 5 April - November 0.80912 (0.01329)0.79583 6 December - Mach 0.77549 (0.01329)0.76220 7 GS-I 8 April - November 9 Block i 0.83927 (0.00056)0.83871 10 Block 2 0.81754 (0.00056)0.81698 Ii Block 3 0.79652 (0.00056)0.79596 12 December - March 13 Block i 0.78842 (0.00056)0.78786 14 Block 2 0.76722 (0.00056)0.76666 15 Block 3 0.74676 (0.00056)0.74620 16 CNGFuel 0.74676 (0.00056)0.74620 17 LV-I 18 Block 1 0.57480 (0.00337) (1)0.57143 19 Block 2 0.53631 (0.00337) (1)0.53294 20 Block 3 0.46002 (0.01316) (2)0.44686 21 T-3 22 Block 1 0.05448 0.00042 (3)0.05490 23 Block 2 0.02188 0.00042 (3)0.02230 24 Block 3 0.00775 0.00042 (3)0.00817 25 T-4 26 Block 1 0.05871 0.00042 (3)0.05913 27 Block 2 0.02022 0.00042 (3)0.02064 28 Block 3 0.00549 0.00042 (3)0.00591 29 T-5 30 Demand Charge 0.84253 0.84253 31 Commodity Charge 0.00134 0.00042 (3)0.00176 32 Over-Run Service 0.04393 0.00042 (3)0.04435 33 IS-R (4) 34 April - November 0.77549 (0.01329)0.76220 35 Deember - March 0.77549 (0.01329)0.76220 36 IS-C (5) 37 April - November 38 Block 1 0.78842 (0.00056)0.78786 39 Block 2 0.76722 (0.00056)0.76666 40 Block 3 0.74676 (0.00056)0.74620 41 December - Mach 42 Block 1 0.78842 (0.00056)0.78786 43 Block 2 0.76722 (0.00056)0.76666 44 Block 3 0.74676 (0.00056)0.74620 (I) See Workpaper No.7, Line 13, Column (e) (2) See WorkpaperNo. 7, Line 17, Column (e) (3) Remove !N .0-09-02 temporar of$(0.00112) and add the temporar from Exhibit 9, Line 20, Column (b) (4) The IS-R price is based on the RS-2 December - March price and receives the same PGA adjustments. (5) The IS-C price is based on the GS-l Dember - Mach price and receives the same PGA adjustments. I.P.U.C. Gas Tariff Second Revised Volume No.1 (Supersedes Firs Revised Volume No.1)Fort-A Revised Second Sheet No. 01 (Page 1 of 1)Name . of Utility Intermountain Gas Company Exhibit NO.1 Case No. INT-G-10-03 Intermountain Gas Company Page 2 of 11 IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. 38, 2889 Oct. 1, 2889 Per O.N. 39913 Jean D. Jewell Secretary Rate Schedule RS-1 RESIDENTIAL SERVICE AVAILAIUT: Available to Indivdually metered consumers not otherwise specifically provided for, using natural gas for residential purposes. RATE: Monthly minimum charge Is the customer charge. For billng penods ending APril'lhroughNovember Customer Charge. $2.50 per bil Commodity Charge. $9.94289 per therm* $0.9465 For biling periods ending December through March Customer Charge. $6.50 per bil Commodity Charge. $8.B3824 per therm* $0.83209 *Includes: Temporary purchased gas cost adjustment of $(9.9=7694) $(0.07496) Weighted average cost of gas of $9.49699 $0.49211 PURCHAED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustent Provision. SERVICE CONDITONS: All natural gas service hereunder Is subject to the General Serice Provisions of the Company's Tariff, of which this rate schedule is a part. Issued by: Intermountain Gas Company By: Miel rael P. MeOI at Katherine J. Barnard Tite: Oil ectr Gas Supply & Regulatoi y Maii s Effecte: October 1, 2000 October 1, 2010 Manager - Gas Supply & Regulatory Affirs Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company.: Page 3 of 11 - . I.P.U.C. Gas Tari Second Revised Volume No.1 (Supersedes First Revised Volume No.1)Fort-' Revised Second Sheet No. 02 (Paae 1 of 1) Nae of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. S8, 2889 Oet.1, Z999 Pei O.N. 39913 Jean D. Jewell Secretary Rate Schedule RS-2 MULTIPLE USE RESIDENTIAL SERVICE AVAILAILITY: Available to Indivdually metered consumers using gas for several residential purposes Including both water heating and space heating. RATE: Monthly minimum charge is the customer charge. For biling periods ending April through November Customer Charge - $2.50 per bil Commodity Charge - $9.88912 per therm* $0.79583 For billng periods ending Dember through March Customer Charge - $6.50 per bil Commodit Charge - $9.77649 per thenn* $0.76220 "Includes: Temporary purchased gas cost adjustent of$l.8e6' $(0.07410) Weighted average cost of gas of $8.49688 $0.49211 PURCHASED GAS COST ADUSTMEN: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: All natural gas service hereunder is subject to the Generåi Service Provisions of the Company's Tariff, of which this rate schedule is a part. Issued by: Intermountain Gas Company By: MieAElel P. MeGf~thenne J.Bamar;ïtle: Dlreeler GElS Gtll'l'lY & ReStlleif) Afflrs Effective: Oetelet 1,2909... October 1, 2010 . Manager - Gas Supply & Regulatory Affairs Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company Page 4 of 11 I.P.U.C. Gas Tariff Second Revised Volume No.1 (Supersedes Rrst Revised Volume No.1)Fort-T Revised Fourth Sheet No. 03 (Page 1 of 2) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. 39, 2999 Oet. 1, 2999 Pei e.N.38913 Jean D. Jewell Secrtary Rate Schedule GS-1 GENERAL SERVICE AVAILAILIT: Available to jm:lividually metered customers whose requirements for natural gas do not exceed 2,000 therms per day, at any point on Company"s distrbution system. Requirements In excess of 2,000 therms per day may be served under this rate schedule upon execution of a one-year written service contrct. RATE: - Monthly minimum charge Is the customer charge. For biling periods ending April through November Customer Charge - $2.00 per bil Commodity Charge - First 200 therms per bil ~ $8.83921* $0.83871 Next 1,800 therms per bil ~ $9.81754*$0.81698 Over 2,000 therms per bil ~ $9.79652* $0.79596 For billng periods ending December through March Customer Charge - $9.50 per bil Commodity Charge. First 200 therms per bil ~ $9.78842'" $0.78786 Next 1,800 therms per bil ~ $9.76722* $0.76666 Over 2,000 therms per bil ~ $9.7466*$0.74620 "'ncludes: Temporary purchased gas cost adjustent of $(9.95949) $(0.06646) Weighted average cost of gas of $9.49688 $0.49211 Issued by: Intermoui\R Gas l.im.any By: Mieheel P. MeOrera enne . a narttite: Dli:eler Gas Stll'I'IY & Resi:lel6ryAfi' Effective: Oelober 1, 2009 October 1, 2010 Manager - Gas Supply & Regulatory Affairs Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company Page 5 of 11 I.P.U.C. Gas Tari Second Revised Volume NO.1 (Supersedes First Revised Volume No.1)Fort-Th Revised Fourt Sheet No. 03 (Page 2 of 2) Name ofUtilit Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. 39, 2999 Oct. 1, 2999 Per O..t 39913 Jean D. Jewell Secretary Rate Schedule GS-1 GENERAL SERVICE (Continued) For separately metered deliveries of gas utilzed solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. . Customer Charge - $9.50 per bil Commodity Charge - $9.14676 per therm* $0.74620 .'ncludes: Temporary purchased gas cost adjustment of $(9.9S9i49) $(0.06646) Weighted average cost of gas of $9.49699 $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. Any G5-1 customer who leaves the GS-1 service will pay to Intermountain Gas Company, upon exiting the GS-1 service, all gas and trnsporttion related costs incurred to serve the customer during the GS-1 service period not borne by the customer during the time the customer was using GS-1 service. Any GS-1 customer who leaves the GS-1 servce wil have refunded to them, upon exiting the GS-1 service, any excess gas commodity or transporttion payments made by the customer during the time they were a GS-1 customer. 2. All natural gas service hereunder Is subjec to the General Service Provisions of the Company's Tariff, of which this rate schedule Is a part Issued by: intermou:ll~ Gas .FßmRagy By: Mieleel P. Me6ra . enne '. ar ar"rite: Director Gas Stlppl) 8; Reguletory Aflrs Effective: Oelobel' .1, 2889 October 1, 2010 Manager - Gas Supply & Regulatory Affirs Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company Page 6 of 11 I.P.U.C. Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Fiy-f Revised Second Sheet No. 04 (Paae 1 of 2)N~e .ofUlility Intermountam Gas Company IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. 38, 2889 Oct. 1, 2999 Pei e.N. 36913 Jean D. Jewell Secretary " Rate Schedule LV-1 LARGE VOLUME FIRM SALES SERVICE AVAILABILITY: Available at any mutually agreeable delivery point on the Company's distribution system to any existing customer receiving service under the Company's rate schedule LV-1 or any new customer whose usage does not exceed 500,000 therms annually, upon execution of a one-year minimum writtèn service contract for firm sales service in excess of 200,000 therms per year. MONTHLY RATE: Commodity Charge: First 250,000 therms per bil (g $6.51486+ $0.57143 Next 500,000 therms per bil (g $8.53631* $0.53294 Amount Over 750,000 therms per bil (g $8.46882*' $0.44686 The above prices Include weighted average cost of gas of $8.49680 $0.49211 * Includes temporary purchased gas cost adjustment of $(9.9694) $(0.05693) ** Includes temporary purchased gas cost adjustment of $(0.04259) $(0.05186) PURCHAED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITONS: 1. All natural gas serice hereunder is subjec to the General Service Provisions of the Company's Tariff, of which thIs Rate Schedule is a part 2. Any LV-1 customer who exits the LV-1 service at any time (Including, but not limited to, the expiration of the contract term) wil pay to intermountain Gas Company, upon exiting the LV-1 service, all gas and/or interstate transporttion related costs to serve the customer during the LV-1 contrct period not borne by the customer during the LV-1 contract period. Any LV-1 customer will have refunded to them, upon exiting the LV-1 service, any excess gas and/or Interstate transporttion related payments made by the customer during the LV-1 contract period. 3. In the event that total deliveries to any customer within the last three contrct periods met or exceeded the 200,000 therm threshold, but the customer during the currnt contract peod use less than the contract minimum of 200,000 therms, an additional amount shall be biled. The additonal amount shall be calculated by biling the deficit usage below 200,000 therms at the LV-1 Block 1 rate adjusted for the removal of våriable gas costs. The customets future eligibilty for' the LV-1 Rate Schedule wil be renegotiated with the Company. Issue by: Intermo~lltail) ~as Company By: Miel ¡aBI P. MeJl eB\lne . arT%e: DiFeetr. Gas ôtl~~ly & Rei;tllatery Affairs Effective: Octber 1,.2009 October 1, 2010 Manager - Gas Supply & Regulatory Affairs Exhibit No. 1 Case Nô.1NT:.G-10-03 Intermountain Gas Company Page 7 of 11 i.r .U.C. Gas Tanff Second Revísed Volume NO.1 (Supersedes First Revised Volume No.1)'F Revised Fifth Sheet No. 11 (Paiie 1 of 2) NameofUb1it Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. S6, 2669 Oct. 1, 2669 Per O.U. 39913 Jean D. Jewell Secretary Rate Schedule T -3 INTERRUPTIBLE DlSTRlBUTION TRANSPORTATION SERVICE AVAILAILITY: Available at any point on the Company's distribution system to any customer upon execution of a one year minimum written service contract. MONTHLY RATE: Block One: Block Two: Block Three: First 100,000 therms transported~ $9.85448* $0.05490 Next 50,000 therms transported~ $9.92188* $0,02230 Amount over 150,000 therms transported~ $8.e8775" $0.00817 *Includes temporary purchased gas cost adjustment of $(9.88112l $(0.00070) ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bil of $30,000 durIng each annual contract period, unless a higher minimum is required under the service contract to cover special conditions. PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. The Company, In its sole discretion, shall determine whether or not It has adequate capacity to accommodate transportation of the customer's gas supply on the Company's distribution system. 2. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 3. Interruptible Distribution Transporttion Service maybe made firm by a written agreement between the parties if the customer has a dedicated line. 4. If requested by the Company, the customer expressly agrees to interrupt Its operations during periods of capacity constraints on the distribution system. 5. This service does not include the cost of the customer's gas supply or the interstate pipeline capacity. The customer is responsible for procuring Its own supply of natural gas and transportation to Intermountain's distribution system under this rate. 6. The customer understands and agrees that the Company is not responsible to deliver gas supplies to the customer which have not been nominated and accepted for delivery by the Interstate pipeline. 7. An existing LV.1, T -4, or T-5 customer electing this schedule may concurrently utilze Rate Schedule T.3 on the same or contiguous propert. Issued by: intermo~~in ~as Cnmpany By: MiehBel P. MeCi:-- enne J. S-amarl.tle: Ðireetr Sea SLiPP~ & Regtllatel' i'llflre Effctive: Qele6r 4, 2889 October 1,2010 Manager- Gas Supply & Regulatory Affairs I.P.U.C. Gas Tarif Secnd Revised Volume NO.1 (Supersees First Revised Volume No.1)"f Revised Fourth Sheet No. 13 (Peae 1 of 2\ NameofUUliy Intermountain Gas Company Exhibit No. 1 Case No. INT-G-10~03 Intermountain Gas Company Page 8 of 11 IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Sept. 39,2999 Oct. 1, 2999 Pei e.N.39913 Jean D. Jewell Secretary Rate Schedule T -4 FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE AVAILABILITY: Available at any mutually agreeable delivery point on the Company's distribution system to any customer upon execution of a one year minimum written service contract for firm distrbution transporttIon service In excess of 200,000 therms per year. MONTHLY RATE: Commodity Charge: Block One: Block Two: Block Three: First Next Amount over 250,000 therms transportedcg $9.96871* $0.05913 500,000 therms transportedcg $9.929~* $0.0206 750,000 therms transportedcg $9.88549* $0.00591 "Includes temporary purchased gas cost adjustment of $(9.99112) $(0.00070) PURCHASED GAS COST ADJUSTMENT: This tariff Is subject to an adjustment for cost of purcased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVlCE CONDITONS: 1. This service excludes the servce and cost of firm interstate pipeline charges. 2. The customer is responsible for procuring its own supply of natural gas and Interstate transporttion under this Rate Schedule. The customer understands and agrees that the Company is not responsible to deliver gas supplies to the customer which have not been nominated, scheduled, and delivered by the Interstate pipeline to the designated city gate. 3. All natural gas service hereunder Is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 4. The customer shall nominate a Maximum Daily Firm Quantity (MDFQ), which wil be stted in the contract and in effect throughout the term of the service contract. 5. An existing LV-i, T-3, or T -5 customer electing this schedule may concurrently utilze Rate Schedule T -4 on the customets same or contiguous property. BILLING ADJUSTMENTS: 1. In the event that total deliveries to any customer within the last three contrct periods met or exceeded the 200,000 therm threshold, but the customer during the current contrct period used less than the contract mInimum of 200,000 therms, an additional amount shall be biled. The additional amount shall be calculated by biling the deficit usage below 200,000 therms at the T -4 Block 1 rate. The customer's future eligibilty for the T -4 Rate Schedule wil be renegotiated with the Company. Issed by: intermo~ttain ~::s ~ompany. a tñenne J'r roBy Mieliael P.Meei~ ire: Direeter Ges 6t1pply 8: Regtlletory MeÏls Effective: Oetobei 1, 2009 October 1, 2010 Manager - Gas Supply & Regulatory Affirs Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Company"' Page 9 of 11 I.P.U.C.GasTariff Second Revised Volume NO.1 (Supersedes First Revised Volume No.1) "S Revised Third Sheet No. 14 (Page 1 of 2) , ,.-----,-. - - ......._. IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective s'epl. 96, 2669 DeL. 1,2669 Pei O.N.36913 Jean D. Jewell SecretaryName of Utility Intermountain Gas Company Rate Schedule T~5 FIRM DISTRIBUTION SERVICE WITH MAXIMUM DAILY DEMANDS AVAILAILITY: Available at any mutually agreeable delivery point on the Company's distribution sysem to any existing T -25customer whose daily contract demand on any given day meets or exceeds a predetermined level agreed to by the customer and the Company upon execution of a one-year minimum written service contract for firm distribution service in excess of 200,000 therms per year. MONTHLY RATE: Firm Service Demand Charge: Firm Daily Demand - Rate Per Therm $0.84253 Commodity Charge: For Firm Therms Transported Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ: $6.66194* $0.00176 $9.94393* $0.0435 *Includes temporary purchased gas cost adjustment of $(9.99112) $(0.00070) PURCHASED GAS COST ADJUSTMENT: This tari is subject to an adjustment for cost of purchased gas as provided for In the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1 All natural gas service hereunder Is subject to the General Service ProvisIons of the Company's Tariff, of which this Rate Schedule is a part. 2. The customer shall nominate a MaxImum Daily Firm Quantity (MDFQ), which wil be stated, In and wil be in effect throughout the term of the service contrct. 3. The monthly Demand Charge wil be equal to the MDFQ times the Firm Daily Demand rate. Firm demand relief wil be afforded to those T -5 customers paying both demand and commodity charges for gas when, in the Company's judgment, such relief is warranted. 4. The actual therm usage for the month or the MDFQ times the number of days In the billng month, whichever is less, wil be biled at the applicable commodity charge for firm therms. Issed by Intermountain Gas Company B ... I I p' .. a t1~atherine J. Barnai. . Sl I R: .y:V1e use. "e i a -nne. 1 eetoi aas Siipp y & ~giilatoi y Affaii s Effective: October 1, 2009 October 1, 2010 Manager - Gas Supply & Regulatory Affairs I.P.U.C. Gai¡ Tariff ..,,!''"''' First Revised Sheet No. 16 (Page 1 of 2) -- - - Exhibit No. 1 Case No. INT-G-10-03 Intermountain Gas Corrpany Page 10 of 11 IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Julie 1,2818 duiie 1, 2818 Pei OJ4. 51869 Jean D. Jewell Secretary Name of Utilty lntermountain Gas Company Rate- Schedule IS,.R RESIDENTIAL INTERRUPTIBLE .SNOWMEl T SERVICE APPliCABILITY: Applicable to' any new residential Customer using natural gas to melt snow and/or ice on sidewalks, driveways or any of her similar appurtenances. Ariy a,na all .such application$ ,meetirig the above criteria wil be subject- to se.rvice under Rate ScheduJe IS-R and Will be separately and jndividua,Uy metered. All serVce herëunder is interruptible at the, sole discretion of-he CQitpåny. FACILITY REIMBURSEMENT CHARGE: All new in,tertûptt~le .SnoVimelt service customers are requireq to ìJay fQr tie cos of the Snqwmelt meter 'set and other related 'facilit ànd ,eq'uipment c~sts', pr.ior to the iiìs,taltation of the' meter set. Any request to alter the physical location cif the métér set and related facilties from Company's Initial des.ign' may be grantëd provided, however, thè Company can reasonably accommodate said relocation and .Customer agrees to pay all related costs. RATE:' Monthly' minimum charge is the Customer Charge. For billng periods ending April through November Customer Charge - $2.50 per bUl Commodity Charge - '$9.77549 per thennif $0.76220 For'bnling penods ending DecemberthrC?ugh March Customer Charge - $6.50 flet bil Commodity Charge - $9.7'149 per thenn" $0.76220 "'Includes: Temporary purchased gas cost cidjUstènt of $(6.68615) $(0.07410) Weignted average cost .of gas of $9.49699 $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject tò aii adjustment for cost of purchased gas as proVided for in' the Company's Pùreliased Gas ,Cost Adjustm.ent Provision. SËRVICE CONDITIONS: 1. All natulëd gas service herèunder is subject to the General Service ProvisÎoiis of the Compãny's Tåriff, pf which th.is Rate Schedule is a part. IssueØ by; lntermountain Gas Compa:ny By: KathßrineJ. Barnard Tille: Manager - Gas Supply & Regulatory Affairs Effective: ch:ll'e 1.,.2010 October 1, 2010 Exhibit No. 1 Case No. INT-G-10-03 Interllountain Gas Company Page 11 of 11 ~ ~ . . . . . ..~ .. I.P.U.C. Gas Tariff ". . '-, First Revised .~ ~~ ~~~~ Name. of Utiliy Sheet No. 17 (Pc¡iie 1 of 2) IDAHO PUBLIC UTILITIES COMMISSIONApproved Effective Jt:ne 1,2919 Jtflie 1,2810 Pei e.N. 31989 Jean D. Jewell Secretary Intermountain Gas Company Rate Schedule 15-C SMALL COMMERICAL iNTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to.any new Customer øtherwise eligible to recëive gas service under Rate ScheduleGS-1 "and using natural gas to melt snQw and/or iCe on sidewalks, driveways' or any other similar appurtenances.. Ahy and all such applications meeting the above criteria wil be subject to service under Rate Schedule IS-C and wil be separately. and individually metered. All service hereunder ~s interruptible at the sole discretion of the Company. FACILITY REIMBURSJ:MENT CHARGE; All new iriterruptible Snowmelt. service customers are required to pay for the cost of the Snowmelt meter set and other related .facilty and equipment cost~, prior to. the installation of the meter set. Any request to ;¡.Iter the physical locatian of the meter set aM related faCllities from Company's initial design mt1Y be aranted provided, however, thè Company' call reasónably accommodate :said rélocatión and Customer agrees to pay all related costs.. RATE: Monthly.minimum charge.is the Customer Charge. For billng periods ending April through N.ovember Ci.stQmer Chan.e - $.2.00 per bil COllmodity Charge - First 200 therms per bil ~ $0.19842* $0.78786 Next 1,800 thenn~ per biir~ $9.1612;2 $0.76666 Over.2..000 thèl'~ per bil ~ SQ.74S76* $0.74620 For billng periods ending December through March Custömer Gharge - $a;50 per bil Commodit Charge - First 200 therms per bil ~ $6~1884t"" $078786 Next 1,800 thenn per bil (g $0.76722"" $0.76666 Over 2,000 ttiemi p~r bill (1 $9.14676'" $0.74620 *lnclùdeS: Temporary purchased gas cost adjustment of $(9.95949) $(0.06646) WelghteCl ave~ge cost of gas 91"9.49699 $0.49211 . PURCHASED GAS COST ADJHSTMENT: This tariff is subject to an adjustment for cost of purchas.ed gas as provided. for In the Company's Purchased Gas Cost Adjustment Provlsi9n. LsueCl by Intermountain Gas Company By: Katherin.e.J. B"atnard Tie: Manager - Gas Supply & .Regul.atory AffaIrs Effective: Jtii~e 1, 2:.01El Octobèr 1, 2010 EXHIBIT NO.2 CASE NO. INT-G-10-03 INTERMOUNTAIN GAS COMPANY PROPOSED TARFFS (10 pages) I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Forty-Second Revised Sheet No. 01 (Page 1 of 1) Nameof Utiity Intermountain Gas Company Exhibit No.2 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 10 Rate Schedule RS-1 RESIDENTIAL SERVICE AVAILABILITY: Available to individually metered consumers not otherwise specifically provided for, using natural gas for residential purposes. RATE: Monthly minimum charge is the customer charge. For billng periods ending April through November Customer Charge - $2.50 per bil Commodity Charge - $0.94465 per therm* For biling periods ending December through March Customer Charge - $6.50 per bil Commodity Charge - $0.83209 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.07496) Weighted average cost of gas of $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this rate schedule is a part. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P,U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Fort-Second Revised Sheet No. 02 (Page 1 of 1) Exhibit No, 2 Case No. INT-G-10-03 Intermountain Gas Company Page 2 of 10 Name of Utilty Intermountain Gas Company Rate Schedule RS-2 MULTIPLE USE RESIDENTIAL SERVICE AVAILABILITY: Available to individually metered consumers using gas for several residential purposes including both water heating and space heating. RATE: Monthly minimum charge is the customer charge. For biling periods ending April through November Customer Charge - $2.50 per bil Commodity Charge - $0.79583 per therm* For biling periods ending December through March Customer Charge - $6.50 per bil Commodity Charge - $0.76220 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.07410) Weighted average cost of gas of $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this rate schedule is a part. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Forty-Fourth Revised Sheet No. 03 (Page 1 of 2) Nameof Utilty Intermountain Gas Company Exhibit No, 2 Case No. INT-G-10-03 Intermountain Gas Company Page 3 of 10 Rate Schedule GS-1 GENERAL SERVICE AVAILABILITY: Available to individually metered customers whose requirements for natural gas do not exceed 2,000 therms per day, at any point on Company's distribution system. Requirements in excess of 2,000 therms per day may be served under this rate schedule upon execution of a one-year written service contract. RATE: Monthly minimum charge is the customer charge. For billng periods ending April through November Customer Charge - $2.00 per bil Commodity Charge - First 200 therms per bil ~ $0.83871* Next 1,800 therms per bil ~ $0.81698* Over 2,000 therms per bil ~ $0.79596* For biling periods ending December through March Customer Charge - $9.50 per bil Commodity Charge - First 200 therms per bil ~ $0.78786* Next 1,800 therms per bil ~ $0.76666* Over 2,000 therms per bil ~ $0.74620* *Includes: Temporary purchased gas cost adjustment of $(0.06646) Weighted average cost of gas of $0.49211 Issued by: Intermountain Gas Company By: Katherine J. Barnard Effective: October 1, 2010 Title: Manager - Gas Supply & Regulatory Affairs I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Forty-Fourth Revised Sheet No. 03 (Page 2 of 2) Name ofUtilty Intermountain Gas Company Exhibit No.2 Case No. INT-G-10-03 Intermountain Gas Company Page 4 of 10 Rate Schedule GS-1 GENERAL SERVICE (Continued) For separately metered deliveries of gas utilzed solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. Customer Charge - $9.50 per bil Commodity Charge - $0.74620 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.06646) Weighted average cost of gas of $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. Any GS-1 customer who leaves the GS-1 service wil pay to Intermountain Gas Company, upon exiting the GS-1 service, all gas and transportation related costs incurred to serve the customer during the GS-1 service period not borne by the customer during the time the customer was using GS-1 service. Any GS-1 customer who leaves the GS-1 service wil have refunded to them, upon exiting the GS-1 service, any excess gas commodity or transportation payments made by the customer during the time they were a GS-1 customer. 2. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this rate schedule is a part. Issued by: Intermountain Gas Company By: Katherine J. Barnard Effective: October 1, 2010 Title: Manager - Gas Supply & Regulatory Affairs I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Fift-Second Revised Sheet No. 04 (Paae 1 of 2) Name of Utili tv Intermountain Gas Company Exhibit No, 2 Case No. INT-G-10-03 Intermountain Gas Company Page 5 of 10 Rate Schedule LV-1 LARGE VOLUME FIRM SALES SERVICE AVAILABILITY: Available at any mutually agreeable delivery point on the Company's distribution system to any existing customer receiving service under the Company's rate schedule LV-1 or any new customer whose usage does not exceed 500,000 therms annually, upon execution of a one-year minimum written service contract for firm sales service in excess of 200,000 therms per year. MONTHLY RATE: Commodity Charge: First 250,000 therms per bil ~ $0.57143* Next 500,000 therms per bil ~ $0.53294* Amount Over 750,000 therms per bil ~ $0.44686** The above prices include weighted average cost of gas of $0.49211 * Includes temporary purchased gas cost adjustment of $(0.05693) ** Includes temporary purchased gas cost adjustment of $(0.05186) PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 2. Any LV-1 customer who exits the LV-1 service at any time (including, but not limited to, the expiration of the contract term) wil pay to Intermountain Gas Company, upon exiting the LV-1 service, all gas and/or interstate transportation related costs to serve the customer during the LV-1 contract period not borne by the customer during the LV-1 contract period. Any LV-1 customer wil have refunded to them, upon exiting the LV-1 service, any excess gas and/or interstate transportation related payments made by the customer during the LV-1 contract period. 3. In the event that total deliveries to any customer within the last three contract periods met or exceeded the 200,000 therm threshold, but the customer during the current contract period used less than the contract minimum of 200,000 therms, an additional amount shall be biled. The additional amount shall be calculated by biling the deficit usage below 200,000 therms at the LV-1 Block 1 rate adjusted for the removal of variable gas costs. The customer's future eligibilty for the LV-1 Rate Schedule wil be renegotiated with the Company. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P,U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1) Fifth Revised Sheet No. 11 (Page 1 of 2) Exhibit No, 2 Case No. INT-G-10-03 Intermountain Gas Company Page 6 of 10 Name of Utilty Intermountain Gas Company Rate Schedule T-3 INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE AVAILABILITY: Available at any point on the Company's distribution system to any customer upon execution of a one year minimum written service contract. MONTHLY RATE: Block One: Block Two: Block Three: First 100,000 therms transported~ $0.05490* Next 50,000 therms transported~ $0.02230* Amount over 150,000 therms transported~ $0.00817* *Includes temporary purchased gas cost adjustment of $(0.00070) ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bil of $30,000 during each annual contract period, unless a higher minimum is required under the service contract to cover special conditions. PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. The Company, in its sole discretion, shall determine whether or not it has adequate capacity to accommodate transporttion of the customer's gas supply on the Company's distribution system. 2. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 3. Interruptible Distribution Transportation Service may be made firm by a written agreement between the parties if the customer has a dedicated line. 4. If requested by the Company, the customer expressly agrees to interrupt its operations during periods of capacity constraints on the distribution system. 5. This service does not include the cost of the customets gas supply or the interstate pipeline capacity. The customer is responsible for procuring its own supply of natural gas and transportation to Intermountain's distribution system under this rate. 6. The customer understands and agrees that the Company is not responsible to deliver gas supplies to the customer which have not been nominated and accepted for delivery by the interstate pipeline. 7. An existing LV-1, T-4, or T-5 customer electing this schedule may concurrently utilze Rate Schedule T-3 on the same or contiguous propert. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1)Fourth Revised Sheet No. 13 (Paae 1 of 2) Nameof Utilty Intermountain Gas Company Exhibit NO.2 Case No. INT-G-10-03 Intermountain Gas Company Page 7 of 10 Rate Schedule T-4 FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE AVAILABILITY: Available at any mutually agreeable delivery point on the Company's distribution system to any customer upon execution of a one year minimum written service contract for firm distribution transportation service in excess of 200,000 therms per year. MONTHLY RATE: Commodity Charge: Block One: Block Two: Block Three: First Next Amount over 250,000 therms transported~ $0.05913* 500,000 therms transported~ $0.02064* 750,000 therms transported~ $0.00591* *Includestemporary purchased gas cost adjustment of $(0.00070) PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. This service excludes the service and cost of firm interstate pipeline charges. 2. The customer is responsible for procuring its own supply of natural gas and interstate transportation under this Rate Schedule. The customer understands and agrees that the Company is not responsible to deliver gas supplies to the customer which have not been nominated, scheduled, and delivered by the interstate pipeline to the designated city gate. 3. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 4. The customer shall nominate a Maximum Daily Firm Quantity (MDFQ), which wil be stated in the contract and in effect throughout the term of the service contract. 5. An existing LV-1, T -3, or T -5 customer electing this schedule may concurrently utilze Rate Schedule T -4 on the customer's same or contiguous propert. BILLING ADJUSTMENTS: 1. In the event that total deliveries to any customer within the last three contract periods met or exceeded the 200,000 therm threshold, but the customer during the current contract period used less than the contract minimum of 200,000 therms, an additional amount shall be biled. The additional amount shall be calculated by billng the deficit usage below 200,000 therms at the T-4 Block 1 rate. The customer's future eligibilty for the T -4 Rate Schedule wil be renegotiated with the Company. Issued by: Intermountain Gas Company By Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No.1) Third Revised Sheet No. 14 (Page 1 of 2) Exhibit No.2 Case No, INT-G-10-03 Intermountain Gas Company Page 8 of 10 Name of Utilty Intermountain Gas Company Rate Schedule T-5 FIRM DISTRIBUTION SERVICE WITH MAXIMUM DAILY DEMANDS AVAILABILITY: Available at any mutually agreeable delivery point on the Company's distribution system to any existing T -5 customer whose daily contract demand on any given day meets or exceeds a predetermined level agreed to by the customer and the Company upon execution of a one-year minimum written service contract for firm distribution service in excess of 200,000 therms per year. MONTHLY RATE: Firm Service Demand Charge: Firm Daily Demand - Rate Per Therm $0.84253 Commodity Charge: For Firm Therms Transported Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ: $0.00176* $0.04435* *Includes temporary purchased gas cost adjustment of $(0.00070) PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1 All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. 2. The customer shall nominate a Maximum Daily Firm Quantity (MDFQ), which wil be stated in and wil be in effect throughout the term of the service contract. 3. The monthly Demand Charge wil be equal to the MDFQ times the Firm Daily Demand rate. Firm demand relief wil be afforded to those T -5 customers paying both demand and commodity charges for gas when, in the Company's judgment, such relief is warranted. 4. The actual therm usage for the month or the MDFQ times the number of days in the biling month, whichever is less, wil be biled at the applicable commodity charge for firm therms. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P.U.C. Gas Tariff First Revised Sheet No. 16 (Page 1 of 2) Nameof Utilty Intermountain Gas Company Exhibit No.2 Case No. INT-G-10-03 Intermountain Gas Company Page 9 of 10 Rate Schedule IS-R RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to any new residential or Customer using natural gas to melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such applications meeting the above criteria wil be subject to service under Rate Schedule IS-R and wil be separately and individually metered. All service hereunder is interruptible at the sole discretion of the Company. FACILITY REIMBURSEMENT CHARGE: All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set and other related facilty and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilties from Company's initial design may be granted provided, however, the Company can reasonably accommodate said relocation and Customer agrees to pay all related costs. RATE: Monthly minimum charge is the Customer Charge. For biling periods ending April through November Customer Charge - $2.50 per bil Commodity Charge - $0.76220 per therm* For biling periods ending December through March Customer Charge - $6.50 per bil Commodity Charge - $0.76220 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.07410) Weighted average cost of gas of $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this Rate Schedule is a part. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 I.P,u.c. Gas Tariff First Revised Sheet No. 17 (Page 1 of 2) Name of Utilty Intermountain Gas Company Exhibit No.2 Case No. INT-G-10-03 Intermountain Gas Company Page 10 of 10 Rate Schedule IS-C SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to any new Customer otherwise eligible to receive gas service under Rate Schedule GS-1 and using natural gas to melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such applications meeting the above criteria wil be subject to service under Rate Schedule IS-C and wil be separately and individually metered. All service hereunder is interruptible at the sole discretion of the Company. FACILITY REIMBURSEMENT CHARGE: All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set and other related facilty and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilties from Company's initial design may be granted provided, however, the Company can reasonably accommodate said relocation and Customer agrees to pay all related costs. RATE: Monthly minimum charge is the Customer Charge. For billng periods ending April through November Customer Charge - $2.00 per bil Commodity Charge - First 200 therms per bil cæ $0.78786* Next 1,800 therms per bil cæ $0.76666* Over 2,000 therms per bil cæ $0.74620* For billng periods ending December through March Customer Charge - $9.50 per bil Commodity Charge - First 200 therms per bil cæ $0.78786* Next 1,800 therms per bil cæ $0.76666* Over 2,000 therms per bil cæ $0.74620* *Includes: Temporary purchased gas cost adjustment of $(0.06646) Weighted average cost of gas of $0.49211 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Provision. Issued by: Intermountain Gas Company By: Katherine J. Barnard Title: Manager - Gas Supply & Regulatory Affairs Effective: October 1, 2010 EXHIBIT NO.3 CASE NO. INT-G-10-03 INTERMOUNTAIN GAS COMPAN PERTINENT EXCERPTS FROM INTERSTATE PIPELINES AND RELATED FACILITIES (14 pages) Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No.1 FERC GAS TARIFF FIFTH REVISED VOLUME NO. 1 (Superseding Fourth Revised Volume No.1) Of NORTHEST PIPELINE GP Filed with FEDERA ENRGY REGULTORY COMMISSION Communications. concerning this Tariff should be sent to: Issued On: .June 8, 2010 LarenM. Gertsch, Director, Rates & Regulatory Northwest Pipeline GP 295 Chipeta Way Salt Lake City, Utah 84108 P.O. Box 58900 Salt Lake City, Utah 84158 Telephone:Facsimile:(801) 584-7200 (801) 584-7764 Exhibit No. 3 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 14 Effective On: May 21, 2010 Exhibit No, 3 Case No. INT-G-10-03 Intermountain Gas Company Page 2 of 14 Northwest Pipeline Gp FERC Gas Tariff Fifth Revised Volume No.1 Substitute Original Sheet No.5 Superseding Original Sheet No.5 STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-1, TF-2, TI-1, TFL-1 and TIL-1 (Dollars per Dth) Rate Schedule and Tye of Rate Base Tariff Rate Minimum Maximum ACA(2) Currently Effective Tariff Rate (3) Minimum Maximum Rate Schedule TF-1 (4) (5)Reservation (Large Customer) System-Wide .00000 .37984 .00000 .3798415 Year Evergreen Exp..00000 .38101 .00000 .38101 25 Year Evergreen Exp..00000 .36445 .00000 .36445Volumetric (Large Customer) System-Wide .00756 .03000 .00190 .00946 .0319015 Year Evergreen Exp..00369 .00369 .00190 .00559 .00559 25 Year Evergreen Exp..00369 .00369 .00190 .00559 .00559 (Small Customer)(6).00756 .67209 .00190 .00946 .67399 Scheduled Overrun .00756 .40984 .00190 .00946 .41174 Rate Schedule TF-2 (4) (5) Reservation Volumetric Scheduled Daily Overrun Anual Overrun .00000 .00756 .00756 .00756 .37984 .03000 .40984 .40984 .00000 .00756 .00756 .00756 .37984 .03000 .40984 .40984 Rate Schedule TI - 1 Volumetric (7).00756 .40984 .00190 .00946 .41174 Rate Schedule TFL-1 (4) (5) Reservation Volumetric Scheduled Overrun Rate Schedule TIL- 1 Volumetric Isued On: June 8, 2010 Effective On: May 21, 2010 Exhibit No. 3 Case No. INT-G-10-03 Intermountain Gas Company Page 3 of 14 Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No.1 Substitute Original Sheet No.7 Superseding Original Sheet No.7 STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Dollars per Dth) Rate Schedule and Tye of Rate Currently EffectiveTariff Rate (1) Minimum Maximum Rate Schedule SGS-2F (2) (3) (4) (5) Demand Charge Pre-Expansion Shipper 0.00000 0.01551 Expansion Shipper 0.00000 0.08476 Capacity Demand Charge Pre-Expansion Shipper 0.00000 0.00056 Exansion Shipper - 2010 Phase 0.00000 0.00233 Volumetric Bid Rates Withdrawal Charge Pre-Exansion Shipper 0.00000 0.01551 Expansion Shipper 0.00000 0.08476 Storage Charge Pre-Expansion Shipper 0.00000 0.00056 Expansion Shipper - 2010 Phase 0.00000 0.00233 Rate Schedule SGS-21 Volumetric 0.00000 0.00113 Footnotes (1) Shippers receiving service under these rate schedules are required to furnish fuel reimbursement in-kind at the rates specified on SheetNo. 14. Issued On: June 8, Z010 Effective On: May Zl, 2010 Exhibit NO.3 Case No. INT-G-10-03 Intermountain Gas Company Page 4 of 14 Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No.1 Substitute Original Sheet No. 7A Superseding Original Sheet No. 7-A STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Continued) Footnotes (Continued) (2) Rates are daily rates computed on the basis .of 365 days per year, except that rates for leap years are computed on the basis of 366 days. Rates are also applicable to capacity release service except for short-term capacity release transactions for a term of one year or less that take effect on or before one year from the date on which Transporter is notified of the release, which are not subject to the stated maximum tariff rate. (Section 22 of the General Terms and Conditions describes how bids for capacity release will be evaluated.) The Withdrawal Charge and Storage Charge are applicable to Replacement Shippers bidding for capacity released on a one-part volumetric bid basis. (3) Transporter will file proposed tariff sheets listing the phased rates associated with the Exansion Shippers' Capacity Demand Charge and Storage Charge rates no sooner than 60 days and no later than 30 days prior to the proposed effective date for each phase pursuant to the Commission order in Docket No. CP02-384. (4) Upon the in-service of the deliverability expansion (November I, 2008), the Expansion Shippers Demand Charge and the Volumetric Bid Rate Withdrawal Charge will be effective on an interim basis until the working gas storage capacity expansion is completed. (5) Upon the completion of the capacity expansion, the Expansion Shippers' Capacity Demand Charge and Demand Charge rates along with the Volumetric Bid related storage charge and Withdrawal Charge rates will be revised to reflect an allocation of the aggregated costs split 50/50 between the capacity expansion and the deliverability expansion. Issued On: June 8, 2010 Effective On: May 21, 2010 Exhibit No.3 Case No. INT-G-10-03 Intermountain Gas Company Page 5 of 14 Northwest Pipeline GP FERC Gas Tariff Fifh Revised Volume No.1 Substitute Original Sheet No. 8A Superseding Original Sheet No. 8-A STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules LS-2F and LS-21 (Dollars per Dth) Rate Schedule and Tye of Rate Currently Effective Tariff Rate (1) Minimum Maximum Rate Schedule LS-2F (3) Demand Charge (2 )0.00000 0.03062 0.00000 0.00391 0.00000 0.03062 0.00000 0.00391 0.64110 0.64110 0.04184 0.04184 Capacity Demand Charge (2) Volumetric Bid Rates Vaporization Demand-Related Charge (2) Storage Capacity Charge (2) Liquefaction Vaporization Rate Schedule LS-21 Volumetric 0.00000 0.00783 Liquefaction Vaporization 0.64110 0.04184 0.64110 0.04184 Footnotes (1) Shippers receiving service under these rate schedules are required to furnish fuel reimbursement in-kind at the rates specified on Sheet No. 14. (2) Rates are daily rates computed on the basis of 365 days per year i except that rates for leap years are computed on the basis of 366 days. Issued On: June 8, 2010 Effective On: May 21, 2010 Exhibit No.3 Case No. INT-G-10-03 Intermountain Gas Company Page 6 of 14 Northwest Pipeline GP FERC Gas Tariff Fifh Revised Volume No.1 Substitute Original Shett No. 14 Superseding Original Sheet No. 14 STATEMENT OF FUL USE REQUIREMENTS FACTORS FOR REIMBURSEMENT OF FUEL USE Applicable to Transportation Service Rendered Under Rate Schedules Contained in this Tariff, Fifth Revised Volume NO.1 The rates set forth on Sheet Nos. 5, 6, 7, 8 and 8.1 are exclusive of fuel use requirements. Shipper shall reimburse Transporter in-kind for its fuel use requirements in accordance with Section 14 of the General Terms and Conditions contained herein. The fuel use reimbursement furnished by Shippers shall be as follows for the applicable Rate Schedules included in this Tariff: Rate Schedule TF-1 Rate Schedule TF-1 - Evergreen Expansion Incremental Surcharge (1) Rate Schedule TF-2 Rate Schedule TI - 1 Rate Schedule TFL-1 Rate Schedule TIL-1 Rate Schedule SGS-2F Rate Schedule SGS-2I Rate Schedule LS-1 Rate Schedule LS-2F Rate Schedule LS-2I Rate Schedule DEX-1 1.a5% 0.50% LaS%" 1.a5% 0.26% 0.26% 2.71% 2.71% 2.71% 1. a5% The fuel use factors set forth above shall be calculated and adjustedas explained in Section 14 of the General Term and Conditions. Fuel reimbursement quantities to be supplied by Shippers to Transporter shall be determined by applying the factors set forth above to the quantity of gas nominated for receipt by Transporter from Shipper for transportation, for injection into storage, or for deferred exchange, as applicable. Footnote (1) In addition to the Rate Schedule TF-1 fuel use requirements factor, the Evergreen Exansion Incremental Surcharge will apply to the quantity of gas nominated for receipt at the Sumas, SIPI or Pacific Pool receipt points under Evergreen Expansion service agreements. Issued On: June 8, 2010 Effective On: May 21, 2010 Exhibit No, 3 Case No. INT-G-10-03 Intermountain Gas Company Page 7 of 14 Gas Transmission Northwest Corporation FERC Gas Tariff Fourth Revised Volume No. i-A FERC GAS TARFF FOURTH REVISED VOLUME NO. I-A OF GAS TRANSMISSION NORTHWEST CORPORATION FILED WITH THE FEDERA ENRGY REGULATORY COMMSSION Communications Concerning This Tariff Should Be Addressed To: Phone: Fax: Joan Collns Manager, Tariffs and Compliance Gas Transmission Nortwest Corpration Mailing Address: P.O. Box 2446 Houston, TX 77252-2446 717 Texas Street, Suite 2400 Houston, TX 77002-2761 (832) 320-5651 (832) 320-6651 Courier Address: Gas Transmission Northwest Corporation FERC Gas Tariff Fourth Revised Volume No. I-A Exhibit NO.3 Case No. INT-G-10-03 Intermountain Gas Company Page 8 of 14 PART 4.1 Statement of Rates FTS-1 and LFS-1 Rates v.O.O.O STATEMENT OF EFFECTIVE RATES AN CHAGES FOR TRASPORTATION OF NATUR GAS Rate Schedules FTS-1 and LFS-1 RESERVATIONDAILY DAILY MILEAGE (a) NON-MILEAGE (b)(Dh-MILE) (Dh)DELIVERY ( c) (Dth-MILE) Max Min Max Min.Max.Min. BASE 0.000463 0.000000 0.036632 0.000000 0.000016 0.000016 0.0050% 0.0000% STF (e)(e)0.000000 (e)0.000000 0.000016 0.000016 0.0050% 0.0000% EXTENSION CHAGES MEDFORD E-1 (f)0.003290 0.000000 0.005498 0.000000 0.000026 0.000026 E-2 (g)(l)0.008346 0.000000 0.000000 0.000000 (WWP) E-2 (h)(1)0.002972 0.000000 0.000000 0.000000 (Diamond 1) E-2(h)(1)0.001166 0.000000 0.000000 0.000000 (Diamond 2) COYOTE SPRIGS E-3 (i) 0.001412 0.000000 0.001420 0.000000 0.000000 0.000000 OVERRUN CHAGE G) SURCHAGES ACA(k)0.001900 0.001900 Issued: June 30, 2010 Effective: June 30, 2010 FUEL (d) (Dth-MILE) Max.Min Docket No. Accepted: Exhibit NO.3 Case No. INT-G-10-03 Intermountain Gas Company Page 9 of 14 NOVA Gas Transmission Ltd. GAS TRANSPORTATION TARIF OF NOVA GAS TRANSMISSION LTD. Effective Date: April 29, 2009 Exhibit No.3 Case No, INT-G-10-03 Intermountain Gas Company Page 10 of 14 NOVA Gas Transmission Ltd.Table of Rates, Tolls and Charges TABLE OF RATES, TOLLS & CHARGES Service Rates, Tolls and Charges 1.Rate Schedule FT-R Refer to Attchment "i" for applicable FT-R Demand Rate per month & Surharge for each Receipt Point Avera~e Firm Service Receiot Price (AFSRP)$213.83/103m3 2.Rate Schedule FT-RN Refer to Attchment "1" for applicable FT-RN Demand Rate per month & Surcharge for each Receipt Point 3.Rate Schedule FT-D FT-D Demand Rate oer month $5.66/GJ 4.Rate Schedule STFT STFT Bid Price.Minimum bid of 100% ofFT-D Demand Rate 5.Rate Schedule FT-DW FT-DW Bid Price.Miimum bid of 125% ofFT-D Demand Rate 6.Rate Schedule FT-A FT-A Commodity Rate $0.55/103m3 7.Rate Schedule FT-P Refer to Atthment "2" for aoolicable FT-P Demand Rate per month 8.Rate Schedule LRS Contract Term Effective LRS Rate ($/I0'mJ/day) 1-5 years 10.3 6-10 years 8.72 15 years 7.82 20 years 6.94 9.Rate Schedule LRS-2 LRS-2 Rate oer month $50,000 10. Rate Schedule LRS-3 LRS-3 Demand Rate per month $129.55/10JmJ 11. Rate Schedule IT-R Refer to Attchment" 1" for aoolicable IT -R Rate & Surcharge for each Receipt Point 12. Rate Schedule IT-D IT-DRate $0.2045/GJ 13. Rate Schedule FCS The FCS Charge is determined in accordance with Attchment "1" to the applicable Schedule of Servce 14. Rate SchedulePT Schedule No PTRate PT Gas Rate 9006-01000-0 $60.50/d 1.0 103m3/d 9009-01001-1 $660.00/d 50.0 103m3/d 15. Rate Schedule OS Schedule No.Charge 2010418777 $209.00 I month 2010416547 $24.00 I month 2010416549 $63.00 I month 2010416543 $7.00 I month 2010416546 $5.00 I month 2010416548 $1.00 I month 2010416540 $42.00 I month 2010416550 $96.00 I month 2010418778 $350.00 I month 2010416545 $1,688.00 I month 2010418000 $151.00 /month 2010416551 $46.00 /month 2010417322 $153.00 /month 2010416544 $79.00 /month 2010416541 $209.00 /month 2003004522 $83,333.00 /month 16. Rate Schedule CO2 Tier CO, Rate ($/10Jm3) 1 520.03 2 411.79 3 272.2 Effective Date: Januar 1,2010 (Amended March 1,2010) Exhibit No.3 Case No, INT-G-10-03 Intermountain Gas Company Page 11 of 14 Foothils Pipe Lines Ltd.Page 1 PHASE I GAS TRASPORTATION TARFF OF FOOTHILS PIPE LINES LTD. This Gas Transporttion Tariff is subject to the National Energy Board Act, is available for inspection during normal business hours and is also available electronically at ww.transcanada.com. Communications concerning this Gas Transporttion Tariff should be addressed to: Foothils Pipe Lines Ltd. 450 First Street S.W. Calgary, Alberta T2P SRI Attention: Greg Szuch TARF - PHASE I Effective Date: April i, 2007 Exhibit No.3 Case No. INT-G-10-03 Intermountain Gas Company Page 12 of 14 Foothils Pipe Lines Ltd.Page 1 TABLE OF EFFECTIVE RATES 1. Rate Schedule FT, Firm Transportation Service Demand Rate ($/GJ/Km/onth)Zone 6 0.0038652836 Zone 7 0.0072877480 Zone 8* 0.0140425800 Zone 9 0.0113156728 2. Rate Schedule OT, Overrun Transportation Service Commodity Rate ($/GJ/K)Zone 6 0.0001397856 Zone 7 0.0002635569 3. Rate Schedule IT, Interruptible Transportation Service Commodity Rate ($/GJ/Km)Zone 8* 0.0005078412 Zone 9 0.0004092243 * For Zone 8, Shippers Haul Distance shall be 170.7 Ia. TARIF - PHASE I Effective Date: July 1,2010 FERC GAS TARIFF FIRST REVISED VOLUME NO. 1 (SUPERSEDES ORIGINAL VOLUME NOS. 1, 1-A, 2 AN 2-A) of QUE STAR PIPELINE COMPAN Filed with FEDERA ENERGY REGULTORY COMMISSION Communications regarding this tariff should be addressed to: L. Bradley Burton, Director, Federal Regulatory Affairs Questar Pipeline Company 180 East 100 South P. O. Box 45360 Salt Lake City, Utah 84145-0360 Telephone: (801) 324-2459 FAX: (801) 324 - 5834 Exhibit No.3 Case No, INT-G-10-03 Intermountain Gas Company Page 13 of 14 Questar Pipeline Company FERC Gas Tariff First Revised Volume No. 1 Exhibit No.3 Case No. INT-G-10-03 Intermountain Gas Company Page 14 of 14 Forty-Ninth Revised Sheet No. 5 Superseding Forty-Eighth Revised Sheet No. 5 Rate Schedule/ Tye of Charge (a) TRASPORTATION FIRM TRASPORTATION - T-l Systemwide Monthly Reservation Chrge Maximum §/ Minimum SSXP Monthly Reservation Chrge ~/ Maximum §/ Minimum Usage Charge Maimum Minimum Systemwide Authorized Overru Charge Maximum Minimum Systemwide Unauthorized Overrun Chrge Critical Non-Critical SSXP Authorized Overru Chrge Maximum Minimum SSXP Unauthorized Overru Chrge Critical Non-Critical PARKING AN LOANING SERVICE - PAL2 Initiation Charge Maimum. Minimu Daily Inventory Charge Maximum Minimum NO-NOTICE TRASPORTATION - NN Monthly Reservation Charge Maimu 'if Minimum INTERRUPTIBLE TRASPORTATION- T-2 Systemwide Usage Charge Maimum Minimu Systemwide Unauthorized Overru Chrge CriticalNon-Critical SSXP Usage Chrge ~/ Maximum Minimum SSXP Unauthorized Overru Chrge Critical Non-Critical FUEL REIMBURSEMENT - 1.35% in-kind OPTIONAL VOLUMETRIC RELEAES 3/ FIRM TRASPORTATION - T-1 Systemwide Volumetric Chrge Maximum É,/ Minimum SSXP Volumetric Chrge Maximum 'i Minimum Pipeline Usage Charges Applicable Maxinnm Minimum STATEMEN OF RATES BaseTariff Rate ($) (b) Anual Charge Adjustment 1/ ($) (c) 5.28804 0.00000 7.82712 0.00000 0.00267 0.00267 0.00190 0.00190 0.17652 0.00267 0.00190 0.00190 10.00000 0.35304 0.26000 0.00267 0.00190 0.00190 10.00000 0.52000 0.20846 0.03276 0.17570 0.00000 0.86753 0.00000 0.17652 0.00267 0.00190 0.00190 10.00000 0.35304 0.26000 0.00267 0.00190 0.00190 10.00000 0.52000 for Rate Schedules T-1 and T-2. 0.17385 0.00000 0.25733 0.00000 to Volumetric Releases !/ 0.00267 0.00267 0.00190 0.00190 Currently Effective Rate ($) (d) 5.28804/Dth O.OOOOO/Dth 7.82712/Dth O.OOOOO/Dth 0.00457/Dth 0.00457/Dth 0.17842/Dth 0.00457/Dth 10.00000/Dth 0.35304/Dth 0.26190/Dth 0.00457/Dth 10.00000/Dth 0.52000/Dth 0.20846/Dth 0.03276/Dth 0.17570/Dth O.OOOOO/Dth 0.86753/Dth O.OOOOO/Dth 0.17842/Dth 0.00457/Dth 10.00000/Dth 0.35304/Dth 0.26190/Dth 0.00457/Dth 10.00000/Dth 0.52000/Dth 0.17385/Dth O.OOOOÓ/Dth 0.25733/Dth O.OOOOO/Dth 0.00457/Dth 0.00457/Dth Issued by: R. Allan Bradley, Issued on: November 19, 2009 President and CEO Effective on: January 1, 2010 EXHIBIT NOS. 4-10 CASE NO. INT-G-10-03 INTERMOUNTAIN GAS COMPANY (7 pages) IN T E R M O U N T A I N G A S C O M P A N Y Su m m a r y o f G a s C o s t C h a n g e s An n u a l T h e r m s J 10 1 1 / 2 0 0 9 To t a l A n n u a l An n u a l T h e r m s J 10 1 / 2 0 1 0 To l a l A n n u a l Un e Bi l l n g D e t e r m i n a n t s Pr i c e s Co s t Bil l i n g D e t e r m i n a n t s Pr i c e s Co s t An n u a l No , De s c r i p t i o n IN T . G . 1 ) 0 2 IN T - G - l - o 2 IN T - G - 0 9 - o 2 IN T - G . l 0 - 3 IN T . ( 1 0 - 3 IN T . G . l 0 - o 3 Dif f e r e n c e (a ) (b ) (c ) (d ) (e ) (0 (g ) (h ) 1 DE M A N D C H A R G E S : 2 Tra n s p o r t t i o n : 3 NW P T F - 1 D e m a n d 1 ( F u l l R a t e ) ' 2 1 62 5 , 5 8 0 , 8 0 0 $ 0.0 3 9 5 2 $ 24 , 7 2 0 , 0 1 6 59 5 , 4 8 3 , 3 0 0 $ 0,0 3 9 3 0 $ 23 , 4 0 3 , 3 1 2 $ (1 , 3 1 6 , 7 0 4 ) 4 NW P T F - 1 D e m a n d 1 ( D i s c u n t e d ) ' 3 ) 33 3 , 8 0 0 , 2 5 0 0.0 2 6 8 6 8,9 6 5 , 8 9 2 33 7 , 1 4 0 , 2 5 0 0,0 2 7 0 4 9,1 1 5 , 8 3 6 14 9 , 9 4 4 5 Up s t r e a m C a p a c i t y ( 4 ) 1,2 8 4 , 9 9 1 , 5 4 0 0.0 1 2 1 9 15 , 6 6 2 , 5 4 6 1,2 4 1 , 1 2 3 , 8 3 0 0,0 1 4 0 9 17 , 4 8 8 , 5 9 9 1,8 2 6 , 0 5 3 6 St o r a g e : 7 SG S - 1 8 De m a n d 30 3 , 3 7 0 1 5 ) 0.0 0 1 5 5 17 1 , 7 4 2 I~ 30 3 , 3 7 0 15 ) 0,0 0 1 5 5 17 1 , 7 4 2 I') 9 Ca p a c i t y D e m a n d 10 , 9 2 0 , 9 9 0 1 5 ) 0.0 0 0 0 6 22 3 , 2 2 5 I~ 10 , 9 2 0 , 9 9 0 (5 ) 0.0 0 0 0 6 22 3 , 2 2 5 I~ 10 TF - 2 R e s e r v a t i o n 10 , 9 2 0 , 9 9 0 1 5 ) 0.0 3 7 9 8 41 4 , 7 7 9 10 , 9 2 0 , 9 9 0 15 ) 0.0 3 7 9 8 41 4 , 7 7 9 11 TF - 2 R e d e l i v e r y C h a r g e 10 , 9 2 0 , 9 9 0 1 5 ) 0.0 0 3 0 0 32 , 7 6 3 10 , 9 2 0 , 9 9 0 (5 ) 0.0 0 3 0 0 32 , 7 6 3 12 LS 13 De m a n d 1, 1 3 2 , 0 0 0 ( 5 ) 0.0 0 3 0 6 1,2 6 4 , 3 3 1 I~ 1,1 3 2 , 0 0 0 (5 ) 0,0 0 3 0 6 1, 2 6 4 , 3 3 1 I~ 14 Ca p a c i t y 10 , 9 6 2 , 2 3 5 1 5 ) 0.0 0 0 3 9 1,5 6 0 , 4 7 4 I') 10 , 9 6 2 , 2 3 5 (5 ) 0,0 0 0 3 9 1, 5 6 0 , 4 7 4 I~ 15 Liq u e f a c t o n 10 , 9 6 2 , 2 3 5 1 5 ) 0.0 6 4 1 1 70 2 , 7 8 9 10 , 9 6 2 , 2 3 5 (5 ) 0,0 6 4 1 1 70 2 , 7 8 9 16 Va p o r i z a t i o n 10 , 9 6 2 , 2 3 5 1 5 ) 0.0 4 1 8 4 45 8 , 6 6 0 10 , 9 6 2 , 2 3 5 (5 ) 0,0 4 1 8 4 45 8 , 6 6 0 17 TF - 2 R e s e r v a t i o n 10 , 9 6 2 , 2 3 5 1 5 ) 0.0 3 7 9 8 41 6 , 3 4 6 10 , 9 6 2 , 2 3 5 (5 1 0.0 3 7 9 8 41 6 , 3 4 6 18 TF - 2 R e d e l i v e r y C h a r g e 10 , 9 6 2 , 2 3 5 I ' ) 0.0 0 3 0 0 32 , 8 8 7 10 , 9 6 2 , 2 3 5 (" 0.0 0 3 0 0 32 , 8 8 7 19 Oth e r S t o r a g e F a c i l i t i e s 72 , 3 8 2 m 20 C O M M O D I T Y C H A R G E S : 21 T o t a l P r o d u c e r / S u p p l i e P u r c h a s e s I n c l u d i n g S t o r a g e 22 T O T A L A N N U A L C O S T D I F F E R E N C E 23 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 0 9 . 1 2 / 3 1 1 0 ) 24 A v e r a g e B a s e R a t e C h a n g e 25 O t h e r P e r m a n e n t C h a n g e s P r o p o s e : 26 E l i m i n a t i o n o f T e m p o r a r y C r e d i t s a n d S u r c h a r g e s f r o m C a s e N o . I N T - G . Q 9 . Q 2 27 A d j u s t m e n t t o F i x e d C o s t C o l l e c t i o n R a t e ( s e e E x h i b i t 5 , L i n e 2 4 ) 28 T o t a l P e r m a n e n t C h a n g e s P r o p o s e d ( L i n e s 2 4 t h r o u g h z n : 15 1 , 5 4 5 , 2 3 9 30 5 , 5 3 4 , 7 5 7 0.4 9 2 1 1 15 0 , 3 5 5 , 7 9 3 (1 , 1 8 9 , 4 4 6 ) (4 5 7 , 7 7 1 ) 30 5 , 5 3 4 , 7 5 7 0,4 9 6 0 0 29 T e m p o r a r S u r c h a r g e ( C r o i O P r o p o s e d ( E x h i b ~ N o . 6 , L i n e 4 . C o l s ( b ) - e ) ) 30 P r o p o s e d A v e r a g e P e r T h e r m C h a n g e i n I n t e r m o u n t a i n G a s C o m p a n y T a r i f (1 ) S e e W o r k p a p e r N o . 5 , L i n e 8 (2 1 S e e W o r k p a p e r N O . 1 13 1 S e e W o r k p a p e r N O . 2 I" S e e W o r k p a p e r N O . 3 (5 ) R e p r e s e n t s N o n - A d d i t i v e D e m a n d C h a r g e D e t e r m i n a n t s I') P r i c e R e f l e c t s D a i l y C h a r g e ; A n n u a l C h a r g e ( C o l u m n ( d ) & ( g ) ) e q u a l s P r i c e ( C o l u m n ( c ) & ( Q ) t i m e s A n n u a l T h e r m s l i i i n g D e t e r m i n a n t s ( C o l u m n ( b ) & ( e ) ) t i m e s 3 6 5 . A c t u a l P r i c e s i n c l u d e 6 d e c l m a l s . m S e e W o r k p a p e r N o . 4 , L i n e 2 9 , C o l u m n ( e ) Co s t o f S e r v i c e A l l o c a t i o n o f G a s C o s t A d j u s t e n t " ) RS . 1 0) GS . l (k LV - l (Q RS . 2 ij ) (1 5 4 , 7 2 6 ) 17 , 6 2 0 21 4 , 5 7 9 (7 1 5 , 1 9 8 ) 81 , 4 4 5 99 1 , 8 6 3 (4 4 2 , 3 7 6 ) 50 , 3 7 7 61 3 , 5 0 3 (4 , 4 0 4 ) 50 2 6,1 0 8 8,5 0 6 39 , 3 1 6 24 , 3 1 8 24 2 (1 2 5 , 3 5 1 ) (6 6 5 , 0 1 1 ) (3 8 9 , 1 2 1 ) (9 , 9 6 3 ) ~ $ (2 6 7 , 5 8 5 ) $ (1 4 3 , 2 9 9 ) $ (7 , 5 1 5 ) 32 ~ 17 0 , 8 2 2 , 3 5 3 99 , 9 5 4 , 1 0 7 2,5 5 9 , 2 2 8 (0 . 0 0 1 2 2 ) $ (0 , 0 0 1 5 7 ) $ (0 . 0 0 1 4 3 ) $ (0 . 0 0 2 9 4 ) 0.0 7 6 0 4 0.0 6 6 7 5 0,0 5 9 4 9 0,0 6 0 4 4 0,0 0 1 9 9 (0 . 0 0 4 3 7 ) 0.0 0 7 8 4 (0 , 0 0 3 9 4 ) 0,0 7 6 8 1 0.0 6 0 8 1 0.0 6 5 9 0 0,0 5 3 5 6 (0 . 0 7 4 9 6 ) (0 , 0 7 4 1 0 ) (0 . 0 6 6 4 6 ) (0 . 0 5 6 9 3 ) 0.0 0 1 8 5 $ (0 , 0 1 3 2 9 ) $ (0 , 0 0 0 5 6 ) $ (0 . 0 0 3 3 7 ) "' - o m Q) ; a Q ) X to ( \ e n : : (\ . . ( \ 6 ' .. ~ z ~ o c O Z -~ ' 0 .. D r z ' 3' - i ' ¡ (j ( ; Q) I en . . (" ? 00 3 ( ¡ "0 Q)~'o IN T E R M O U N T A I N G A S C O M P A N Y Su m m a r y o f F i x e d G a s C o s t C h a r g e s An n u a l T h e r m s l 10 / 1 / 2 0 0 9 An n u a l Lin e Bi l l n g D e t e r m i n a n t s Pr i c e s Co s t No . De s c r i p t i o n IN T - G - 0 9 - 0 2 IN T - G - 0 9 - 0 2 IN T - G - 0 9 - 0 2 (a ) (b ) (c ) (d ) 1 DE M A N D C H A R G E S : 2 Tr a n s p o r t a t i o n : 3 NW P T F - 1 D e m a n d 1 ( F u l l R a t e ) 62 5 , 5 8 0 , 8 0 0 $ 0.0 3 9 5 2 $ 24 , 7 2 0 , 0 1 6 $ 4 NW P T F - 1 D e m a n d 1 ( D i s c o u n t e d ) 33 3 , 8 0 0 , 2 5 0 0.0 2 6 8 6 8, 9 6 5 , 8 9 2 5 Up s t r e a m C a p a c i t y 1,2 8 4 , 9 9 1 , 5 4 0 0.0 1 2 1 9 15 , 6 6 2 , 5 4 6 6 St o r a g e : 7 SG S - 1 8 De m a n d 30 3 , 3 7 0 0.0 0 1 5 5 17 1 , 7 4 2 ( 2 ) 9 Ca p a c i t y D e m a n d 10 , 9 2 0 , 9 9 0 0.0 0 0 0 6 22 3 , 2 2 5 ( 2 ) 10 TF - 2 R e s e r v a t i o n 10 , 9 2 0 , 9 9 0 0.0 3 7 9 8 41 4 , 7 7 9 11 TF - 2 R e d e l i v e r y C h a r g e 10 , 9 2 0 , 9 9 0 0.0 0 3 0 0 32 , 7 6 3 12 LS - 1 13 De m a n d 1, 1 3 2 , 0 0 0 0. 0 0 3 0 6 1, 2 6 4 , 3 3 1 ( 2 ) 14 Ca p a c i t y 10 , 9 6 2 , 2 3 5 0.0 0 0 3 9 1, 5 6 0 , 4 7 4 ( 2 ) 15 Liq u e f a c t i o n 10 , 9 6 2 , 2 3 5 0. 0 6 1 1 70 2 , 7 8 9 16 Va p o r i z a t i o n 10 , 9 6 2 , 2 3 5 0. 0 4 1 8 4 45 8 , 6 6 0 17 TF - 2 R e s e r v a t i o n 10 , 9 6 2 , 2 3 5 0. 0 3 7 9 8 41 6 , 3 4 6 18 TF - 2 R e d e l i v e r y C h a r g e 10 , 9 6 2 , 2 3 5 0. 0 0 3 0 0 32 , 8 8 7 19 Oth e r S t o r a g e F a c i l i t i e s 3, 2 6 8 , 0 3 0 - 20 To t a l F i x e d G a s C o s t C h a r g e s $ 57 , 8 9 4 , 4 8 0 $ 21 No r m a l i z e d S a l e s V o l u m e s ( I N T - G - 1 D - 3 E s t i m a t e d V o l u m e s ) = 22 Fi x e d C o s t C o l l e c t i o n p e r T h e m i ( L i n e 2 0 d i v i d e d b y L i n e 2 1 ) $ 23 Cu r r e n t F i x e d C o s t C o l l e c t i o n p e r T h e m i $- 24 Dif f r e n c e ( L i n e 2 2 m i n u s L i n e 2 3 ) $ (1 ) S e e W o r k p a p e r N o , 5 , L i n e 8 (2 ) P r i c e R e f l e c t s D a i l y C h a r g e ; A n n u a l C h a r g e ( C o l u m n ( d ) ) e q u a l s P r i c e ( C o l u m n ( c ) ) t i m e s A n n u a l T h e r m s ( C o l u m n ( b ) ) t i m e s 3 6 5 . Co s t o f S e r v i c e A l l o c a t i o n o f G a s C o s t A d j u s t m e n t ( 1 ) RS - 1 RS - 2 GS - 1 LV - 1 (e ) (I ) (g ) (h ) 2,9 0 4 , 8 4 9 $ 13 , 4 2 7 , 2 4 6 $ 8,3 0 5 , 2 3 3 $ 82 , 6 8 8 1, 0 5 3 , 5 8 2 4, 8 7 0 , 0 3 0 3, 0 1 2 , 2 8 9 29 , 9 9 1 1, 8 4 0 , 5 0 6 8, 5 0 7 , 4 7 2 5, 2 6 2 , 1 7 7 52 , 3 9 1 20 , 1 8 1 93 , 2 8 6 57 , 7 0 1 57 4 26 , 2 3 1 12 1 , 2 5 0 74 , 9 9 7 74 7 48 , 7 4 1 22 5 , 2 9 7 13 9 , 3 5 4 1, 3 8 7 3, 8 5 0 17 , 7 9 6 11 , 0 0 7 11 0 14 8 , 5 7 2 68 6 , 7 5 0 42 4 , 7 8 0 4, 2 2 9 18 3 , 3 7 1 84 7 , 6 0 7 52 4 , 2 7 6 5, 2 2 0 82 , 5 8 5 38 1 , 7 3 6 23 6 , 1 1 7 2, 3 5 1 53 , 8 9 7 24 9 , 1 3 2 15 4 , 0 9 7 1,5 3 4 48 , 9 2 5 22 6 , 1 4 7 13 9 , 8 8 1 1,3 9 3 3,8 6 5 17 , 8 6 3 11 , 0 4 9 11 0 38 4 , 0 2 6 1, 7 7 5 , 1 0 5 1, 0 9 7 , 9 6 7 10 , 9 3 2 - - 6, 8 0 3 , 1 8 1 $ 31 , 4 4 6 , 7 1 7 $ 19 , 4 5 0 , 9 2 5 $ 19 3 , 6 5 7 - 32 , 7 0 0 , 2 3 8 17 5 , 1 8 8 , 6 5 8 10 0 , 7 3 6 , 7 9 2 2,7 3 7 , 4 8 0 = = 0, 2 0 8 0 5 $ 0, 1 7 9 5 0 $ 0. 1 9 3 0 9 $ 0. 0 7 0 7 4 0. 2 0 6 0 6 $ 0. 1 8 3 8 7 $ 0. 1 8 5 2 5 $ 0. 0 7 4 6 8 - 0. 0 0 1 9 9 $ (0 . 0 0 4 3 7 ) $ 0. 0 0 7 8 4 $ (0 . 0 0 3 9 4 ) "' - o m Q) ; : Q ) x (0 C D ( / : : CD - ' C D e ' -" ~ Z ; : o c 0 Z -: : ' 0 -' o r Z ' 3' - l o i i (j ( j Q) I (/ - ' o ? 00 3 w "t Q):: '- Exhibit NO.6 Case No. INT-G-10-03 Intermountain Gas Company :!Page 1 of 10r:eo c;O)..00 0)v 0 ~co00i.0 0 0 0..~e e e e::.. 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Exhibit No. 7 Case No. I NT -G-1 0-03 Intermountain Gas Company ã)tõ 10 00 s Page 1 of 1N~~N 0'C"LO N ~~!'N 0'-0~LO 0..LO 2-::s N.. c.--- J!IJe ¡:tõ M I"CõU(0 0 I"0 IJ l"N 0'~N C'~ir cñ ~c;(,C"N LO LO 2-..::~N_O'"l ch ~~cñ CI 0'..Co...æCI0 'õ --- i:~0 10 r0 M Ñ:¡C"ë:3 C'0'N N LO 0'C'(,00 ~0 C"~ci ..N-~i-N C;C';;0 C"C"N 2-u ~t:C?o 00 i:CI (/~~~ciI".2 (,c:~~'2:'l CIe(/c.----IJ ei:.. ~IJe 10 10 S ã)I-U 0' CI (0 N 0'(0 (00(0 (0 0 C".5 N cò ci cñ C;'æ LO 00 ~0'ci ..~~::~2-::ii ch :g NC"Z -c:c:e Q...::i:CI0E ---u CI(/0'C'c:i:tõ 10(,C'c;::LO I"Z 0 ~N;;E ~c.o.0'LO LOl-e ~C'~I"Z J:â ~~è::0'0 i:~ ::''¡ e:'3 Li IJCI --l-e::!J!'6CI..U"lCI.!: ëõ::i:i:c:-~e ~i:roec.''¡ro C'Ü ã)(,i:Qei:0 ~c ~~ .a '21:N 1:::§U)0 ~E(,Q)c.,IJ U)U)0'Q)ro i:..Q)Q)e?Q l-e ~I-~-a;00 Q)~0-Q)~.£:i: TI Q)U)"E :.c.Q)Q)ro E irc.ii Ero'"û)Ó.l Ü 'õ g"ë '"zQ)"E 'e~.£:U)""a;Q)Q)ü Q)E Q)c.c.i''-roi:Q)en c.0 ii 0)it -t~ro -0û)i:Q)-0 ~"E Q)ro .!:Q)Q);;::i'U)Q)E ..i'E 0 Q)0)1:c.enQ)0 õ 0 eenz~Z 0-- Q) ~i i:~N C"~LO:. Exhibit NO.8 Case No. INT-G-10-03 Intermountain Gas Company LO ("c;~¡:""00 ¡:Page 1 of 1 0 -.to 00 r-M ("0""Q)Q)~-.::("c.ë c.o:'"0~~LO 0,.LO e. ~s Ñ 8 Vl ----Vl0U ¡:CD ¡:Lñ OõVlW0000r- ca LO ("~00 r-LO 0 ""to to r-~LO 00 LO_~0(.ö ö ö '"Ñ r-~i:~-.0 ~LO ""LO 0..~to CO q ~Q)e.CI cJ ~..~~'"..(,Q) oSCIC----0i:0''¡-.c;CD ¡:c;oo ¡:""~cau Q)0 Q)00 ("LO LO LO r-0 ("_-.00 ~-.to Q)""Q)Ñr-Ñ(Y r-Ñ 0~0 0r-w_W -.LO ("e.~~-.co_00 CI ~~~~(Y ~öu(/r- Vl '2:ci ~-CIVlV'0U -0i:'t --- CI)(0~ü:u CD N Lñ S.0 0 ~LO Q)Z -.0 ::00 Q)0 co 00e:íi LO co ("~("0 00 0.-Öo:Ö Ñr-(Y '"0 :æ :s ~~LO to ~00 Q)0 CI ..e !£r-£:~e.0 ..cJ ~ÑU g,ci "" ~VlCI(.Cf..---z ca ~.iu..z :i~V'00 ~N Lñ õ)-.Oõ0~c:0 r-0 0 -.r-0 -. co .. --._-.to e -.("~ :æ E i:co i:oi:(Y o:Ö Ñ '"ci 0 ~,.~N CI ("r-oo ""r- Li C.ë Ò v ê ::Q)~0 l-E .¡:i ,5 M c ~~c.~ 3i 0 ii . .!CI Q v ë. eol-v i.CI aii:c:(/CI --Vl0c. E0. S""LO("0co S00~LOëLO("S ::0 ~§co0Sco 0("("("~~u0"",("~0 i:S co 0 Cñ CICco"õ -.XQ)co LO e00~co C'("~ :§.("2l ~c.0 ,. C'~-=:ê c:ë ü co '6t¡0 ::00LO0::c:~..E'"0 (. ~ 0 .CI ("(.1a 2l a.S¿Q 0 ~c:e1:::CItoë00.i e"00 en c.(.~Q)Q)en ~c-eo co 2l ~en S c:.c Q)C'~'"~c:c:.c ""CI :.::::f2 -.I-0 E :i8'0 ::("Q)"":i (/co LO-LO(.c:0.0 .5 ("Õ ~Ó~c:~to ãl 0 Ó000::E z z("n en ~C.co ~'"õ:00 0 à;à;0 5l ë ~CI c.m J!C'Õ 0 -¡E c.c.0 ::Õ C'C' ii 0 Q)0 ë u (/CI -ê c."ü &(.c:i:i:I--'(.Q)~0'"~ûí ~E CI CI i:000~x .!:CI š:š:u ~ü ûí Q)N ¡;-¡'""õ C)1:0 Q)Q)i:E -0 C'~C'~E c.Q)Q)CI Q)c.2 c:0 ..i=C/C/x e "~C'C'E 0¡;u.u.Ü E ~c:I-Z Q.-a: CI ~i c ~("""-.LO to r-OO Q)0:.~ Exhibit No, 9 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Proposed Temporary Surcharges (Credits). Variable Costs line No.Description (a) Amount (b) 1 Account 1860 Variable Amounts Which Apply to RS-1. RS-2. GS-1. and LV-1: 2 Account 1860 Variable Costs $(15,629,977) (1) 3 Normalized Sales Volumes (1/1/09 -12/31/09)305,534,757 4 Proposed Temporary Surcharge (Credit) - Variable Costs $(0,05116) 5 Lost and Unaccounted For Gas Amounts Which Apply to RS-1. RS-2. and GS-1: 6 Lost and Unaccounted For Gas Amounts from INT-G-09-02 (Account 1860-2120)$(642,730) (2) 7 Lost and Unaccounted For Gas Amortization (Account 1860-2130)678,092 (3) 8 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-09-02 35,362 9 Lost and Unaccounted For Gas INT-G-10-03 (432,192) (4) 10 Total Lost and Unaccounted For Gas Amounts Which Apply to RS-1, RS-2, and GS-1 $(396,830) 11 Normalized Sales Volumes (1/1/09 - 12/31/09)302,975,529 12 Proposed Temporary Surcharge (Credit) -Lost and Unaccounted For Gas Costs $(0,00131) 13 Lost and Unaccounted For Gas Amounts Which Apply to LV-1. T-3. T-4. and T-5: 14 Lost and Unaccounted For Gas Amounts from INT-G-09-02 (Account 1860-2120)$(254,032) (5) 15 Lost and Unaccounted For Gas Amortization (Accunt 1860-2140)247,204 (6) 16 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-09-02 (6,828) 17 Lost and Unaccounted For Gas INT -G-1 0-03 (144,073) (7) 18 Total Lost and Unaccounted For Gas Amounts Which Apply to LV-1, T-3, T-4 and T-5 $(150,901) 19 Normalized Sales Volumes (1/1/09 -12/31/09)215,382,483 20 Proposed Temporary Surcharge (Credit) -Lost and Unaccounted For Gas Costs $(0,00070) (1) See Workpaper No, 6, Page 1, Line 17, Column (Q (2) See Workpaper No, 6, Page 1, Line 19, Column (c) (3) See Workpaper No, 6, Page 1, Line 25, Column (d) (4) See Workpaper No, 6, Page 1, Line 40, Column (d) plus Line 46, Column (e) (5) See Workpaper No.6, Page 1, Line 20, Column (c) (6) See Workpaper No, 6, Page 1, Line 29, Column (d) (7) See Workpaper No, 6, Page 1, Line 41, Column (d) plus Line 50, Column (e) '".. .. 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INT-G-IO-03 INTERMOUNAI GAS COMæAN C "ie.o£ '- Wè f "" e 8. l.~ t: ..~e.. 0 út- ~ "ß~eJ ~'V,J~J WORKAPERNOS.1-8 CASE NO. INT-G-10-03 INTERMOUNTAIN GAS COMPANY (9 pages) Workpaper No. 1 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF.' Full Rate Demand Costs Line INT-G-09-02 INT-G-09-02 INT-G-09-02 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 1 TF-1 Demand 1 Contract #1 412,537,600 $0,039065 $16,115,781 2 TF-1 Demand 1 Contract #2 25,550,000 0,055264 1,411,995 3 TF-1 Demand 1 Contract #3 73,000,000 0,038414 2,804,222 4 TF-1 Demand 1 Contract #4 23,542,500 0,037984 894,238 5 TF-1 Demand 1 Contract #5 54,450,700 0,038414 2,091,669 6 TF-1 Demand 1 Contract #6 36,500,000 0,038414 1,402,111 7 Total Annual Cost 625,580,800 $0,039515 $24,720,016 Line INT -G-1 0-03 INT-G-10-03 INT-G-10-03 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 8 TF-1 Demand 1 Contract #1 412,537,600 $0,038922 $16,056,788 9 TF -1 Demand 1 Contract #2 25,550,000 0,053543 1,368,012 10 TF-1 Demand 1 Contract #3 73,000,000 0,037984 2,772,833 11 TF-1 Demand 1 Contract #4 23,542,500 0,037984 894,238 12 TF-1 Demand 1 Contract #5 24,353,200 0,037984 925,028 13 TF-1 Demand 1 Contract #6 36,500,000 0,037984 1,386,413 14 Total Annual Cost 595,483,300 $0,039301 $23,403,312 15 Total Annual Cost Difference (Row 14 minus Row 7)$(1,316,704) (1) (1) See Exhibit 4, Line 3, Column (h) Workpaper No. 2 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-' Discounted Demand Costs Line INT-G-09-02 INT -G-09-02 INT-G-09-02 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 1 TF-1 Demand 1 Contract #1 43,680,000 $0,037984 $1,659,141 2 TF-1 Demand 1 Contract #2 28,470,000 0,022790 648,831 3 TF-1 Demand 1 Contract #3 29,404,400 0,020691 608,406 4 TF-1 Demand 1 Contract #4 54,750,000 0,015953 873,427 5 TF-1 Demand 1 Contract #5 36,500,000 0,022790 831,835 6 TF-1 Demand 1 Contract #6 36,500,000 0,026589 970,499 7 TF-1 Demand 1 Contract #7 104,495,850 0.032286 3,373,753 8 Total Annual Cost 333,800,250 $0.026860 $8,965,892 Line INT -G-1 0-03 INT -G-1 0-03 INT -G-1 0-03 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 9 TF-1 Demand 1 Contract #1 43,680,000 $0,037984 $1,659,141 10 TF-1 Demand 1 Contract #2 28,470,000 0.022790 648,831 11 TF-1 Demand 1 Contract #3 29,404,400 0.020132 591,969 12 TF-1 Demand 1 Contract #4 58,090,000 0.018992 1,103,245 13 TF-1 Demand 1 Contract #5 36,500,000 0.022790 831,835 14 TF-1 Demand 1 Contract #6 36,500,000 0.024851 907,062 15 TF-1 Demand 1 Contract #7 104,495,850 0,032286 3,373,753 16 Total Annual Cost 337,140,250 $0,027039 $9,115,836 17 Total Annual Cost Difference (Row 16 minus Row 8)$149,944 (1) (1) See Exhibit 4, Line 4, Column (h) Workpaper No, 3 Case No. I NT -G-1 0-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Upstream Capacity Costs Line INT -G-09-02 INT-G-09-02 INT -G-09-02 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 1 Upstream Agreement #1 189,697,800 $0,016724 $3,172,506 2 Upstream Agreement #2 155,624,370 0,005449 847,997 3 Upstream Agreement #3 155,025,220 0,016505 2,558,691 4 Upstream Agreement #4 300,643,200 0,016724 5,027,957 5 Upstream Agreement #5 292,803,000 0,005445 1,594,312 6 Upstream Agreement #6 191,197,950 0,015487 2,961,083 7 Total Annual Cost $16,162,546 8 Estimated Upstream Capacity Release Credits $(500,000) 9 Total Annual Cost Including Capacity Release Credits $15,662,546 Line INT-G.10.03 INT -G-1 0.03 INT-G-10.03 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) 10 Upstream Agreement #1 189,697,800 $0,019633 $3,724,337 11 Upstream Agreement #2 149,132,660 0,008327 1,241,828 12 Upstream Agreement #3 155,025,220 0,016505 2,558,691 13 Upstream Agreement #4 300,519,100 0,019633 5,900,091 14 Upstream Agreement #5 292,792,050 0,008314 2,434,273 15 Upstream Agreement #6 153,957,000 0.013831 2,129,379 16 Total Annual Cost $17,988,599 17 Estimated Upstream Capacity Release Credits $(500,000) 18 Total Annual Cost Including Capacity Release Credits $17,488,599 19 Total Annual Cost Difference (Row 18 minus Row 9)$1,826,053 (1) (1) See Exhibit 4, Line 5, Column (h) Workpaper NO.4 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Other Storage Facility Costs INT -G-09-02 line Monthly INT-G-09-02 INT -G-09-02 INT-G-09-02 No.Storage Facilities Biling Determinant Prices Monthly Cost Annual Cost (a)(b)(c)(d)(e) 1 Demand Costs - 2 Clay Basin I Reservation 266,250 (1)$0.285338 $75,971 $911,652 3 Clay Basin II Reservation 221,840 (1)0.285338 63,299 759,588 4 Clay Basin II Reservation 213,010 (1)0.285338 60,780 729,360 5 Clay Basin i Capacity 31,950,000 (2)0.002378 75,977 911,724 6 Clay Basin II Capacity 26,625,000 (2)0.002378 63,314 759,768 7 Clay Basin II i Capacity 25,560,000 (2)0.002378 60,782 729,384 8 Total Demand Costs 84,135,000 (3)$400,123 $4,801,476 9 Cycling Costs - 10 Clay Basin i & II Cycling Costs 58,575,000 $0.000679 $39,766 $477,195 11 Clay Basin II Cycling Costs 25,560,000 0.000673 17,200 206,02 12 T alai Cycling Costs 84,135,000 $56,966 $683,597 13 Storage Demand Charge Credit $(2,217,043) 14 Total Costs Including Storage Credit $3,268,030 INT-Go10-03 line Monthly INT-G-10-03 INT-G-10-03 INT-G-10-03 No,Storage Facilities Billng Determinant Prices Monthly Cost Annual Cost (a)(b)(c)(d)(e) 15 Demand Costs - 16 Clay Basin i Reservation 266,250 (1)$0.285338 $75,971 $911,652 17 Clay Basin II Reservation 221,840 (1)0.285338 63,299 759,588 18 Clay Basin II i Reservation 213,010 (1)0.285338 60,780 729,360 19 Clay Basin i Capacity 31,950,000 (2)0.002378 75,977 911,724 20 Clay Basin II Capacity 26,625,000 (2)0.002378 63,314 759,768 21 Clay Basin II Capacity 25,560,000 (2)0.002378 60,782 729,384 22 T alai Demand Costs 84,135,000 (3)$400,123 $4,801,476 23 Cycling Costs 0 24 Clay Basin i & II Cycling Costs 58,575,000 $0.000749 $43,868 $526,412 25 Clay Basin ILL Cycling Costs 25,560,000 0.000749 19,142 229,708 26 Total Cycling Costs 84,135,000 $63,010 $756,120 27 Estimated Storage Demand Charge Credit $(2,217,184) 28 Tolal Costs Including Storage Credit $3,340,412 29 Total Annual Cost Difference Including Storage Credit (Row 28 minus Row 14)$72,382 (4) (1) Charge Based on Maximum Daily Withdrawal (2) Charge Based on Maximum Contractal Capacity (3) Non Additive Billng Determinants; Includes only Capacity Volumes (4) See Exhibit 4, Line 19, Column (h) Workpaper No, 5 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Peak Day Analysis for Demand Allocators Line Peak Firm Sales Total No.Description RS.'RS-2 GS.'LV.'Peak Sales (a)(b)(c)(d)(e)(I) DEMAND ALLOCATORS PER CASE NO,INT.G.09-02: 2 Peak Day Therms 446,339 2,073,741 1,285,628 12,850 3,818,558 3 Percnt ofT otal ~~~~100.0000% 4 PROPOSED DEMAND ALLOCATORS PER CASE NO,INT.G.'D-03: 5 Peak Day Usage Per Customer 7.12 9.67 42.87 6 January 2010 Actual Customers 63,393 215,753 30,102 309,248 7 INT-G-10-03 Peak Day Therms (Line 5 mulitplied by Line 6)451,358 2,086,332 1,290,473 12,850 (1)3,841,013 8 Percent of Total ~~~~100.0000% (1) Contract Demand Therms Workpaper No. 6 Case No. INT-G-10-03 Intermountain Gas Company Page 1 of 2 INTERMOUNTAIN GAS COMPANY Analysis of Accunt 186 Surcarges (Credit) Estimated Septembe 30, 2010 line rm Description ii Detail -Sub-Total Total (.)(b)(e)(d)(e)(0 ACCOUNT 186 VARIABLE AMOUNTS: Ne Cumulati Deerr Gas Balance in 1860.2010 as of 10Nf09 (12,659,176.45) Amortatn il1860.2020 as of610110 12,279,50161 Estimate Therm Sales 7/1 through 91310 25,239,881 Amrtatin Rate 0.04147 1,04,697.87 Estima Amortatin in 1860.2020 a19ßO/l0 1332619948 Estimate Balance in 1860.2010 at 910110 667,023.03 8 Defere Gas Costs From Producersupplies in 1860.2180 at 10Mf0 (1,900,85.40) 9 Deferrd Gas Cos Fro ProducersSuppliers in 18602180 through 6fOJ10 (12,792,915.92) 10 Estiated Derr Costs in 1860.2180 fr 7/1 through 913/10 (1,602,783,58)11 Estimate Balance in 1860.2180 at 9/3MO (16,296,549.90) 12 Daily Gas Excess Sales Derrd in 1860.2240 at 610110 13 Intrest Deerd in 1860.2340 at 10/110 965.78 14 Intest Deferr in 186.2340 through 610/10 (964.33) 15 Estimated Inlerestfrm 7/1lhrogh 9130/10 (451.08) 16 Estimated Balance in 1860.2340 at 913010 (449.63) 17 ESTIMATED ACCOUNT 186 VARIABLE BALANCE AT 913010 (15,629,976.50) 18 ACCOUNT 1860 LOST ANO UNACCOUNTED FOR AMOUNTS: 19 Core Cumulatie Defrr Gas Balance in 1860.2120 as of 10/1Al9 (642,729.93) 20 Industral Cumulative Defrrd Gas Balance in 1860.2120 as of 10/1109 (254 032.03) 21 Ne Cumulatie Defeed Gas Balance in 18602120 as 01101109 (896,761.96) 22 Core Amrton in 18602130 as ofOO/10 625,913.76 23 Estimated Theon Sale 7/111rough 9130110 24,612.201 24 Amortn Rate 0.00212 52,17787 25 Estimated Amorttion in 1860.2130 at 9130/1 0 678,091.63 26 Industral Amorzation in 1860.2140 as of6130110 194,623.34 27 Estimated Theon Sals 7/1l1rough 9130110 46,947,231 28 Amortatin Rat 0.00112 52,580.90 29 Estimated Amoron in 1860.2140 at 9130110 247)04.24 30 Estimated Balance in 1860.2120 at 913010 28,533.91 31 Lost & Unacunt For Gas Deerrl in 1860.2150 at 10110 326.55 32 T alai Last & Unacconted For Gas through 610/10 291,036.77 33 Estimated Lost & Unaccunted For Ga 71 through 910110 132,370.70 34 Estimated Tota Last & Unacounted For Gas at 9130110 423,407.47 35 Base Rate Collectn otLasl & Unaccounted For Gas through 613/10 86,717.69 36 Estimated Bae Rate Coßetion of Lost & Unaccunte For Gas 7/1 throgh 91/10 130523.63 37 Estimated Base Rate Collection of Los & Unaccounte For Gas at 9130110 1000241.32 38 Estimated lost & Unacconted For Derrl (Total less Bae Rate Collecon 10/1Jt9 through 9130/10)(576,833.85) 39 Estimated Balance in 1860.2150 at 9130/1 0 (576507.30) 40 Core Alloction of Lost & Unaccunted For Ga Deferrl 75%(432,380.48) 41 Industrl Allon of Lost & Unaccounted For Gas Deferl 25%(144,126.82) 42 Estimated Balance in 1860.2150 at 9/30110 (576,507.30) 43 Core lost & Unaccounted For Interest Defer in 186.2420 at 10110 68.3 44 Core Last & Unaccounted For Intest Defrred in 1860.2420 through 6130110 132.97 45 Estima Cor tnterestfrm 7/1 throgh 9130110 (12.73) 46 Estimate Balance in 1860.2420 at 9/30110 188.67 47 Industral lost & Unaccounted For Interest Deferrd in 18602360 at 101109 22.29 48 Industl Lost & Unaccunted For Interet Deferied in 1860.2360 through 613/10 36.72 49 Estimated lndustrllosl & Unaccunted For Interesl from 7/1 throgh 9130110 (5.321 50 Estimated Balance in 1860.2360 at 913DnO 53.69 51 ESTIMATED ACCOUNT 1860 LOST AND UNACCOUNTEO FOR BALANCE AT 9130nO (547,731.03) 52 ACCOUNT 1860 FIXED AMOUNTS: 53 Net Cumulative Defrrd Gas Balance in 1862050 at 1011109 (741,556,64) 54 RS-1 Defd Ga Balnce in 1860.206 at 1011109 (23,809.67)55 AmortalinfoRS.1 in 18602060at6ß0110 381,493.58 56 Estimated RS.1 Them Sales 7/1 throgh 9ß0110 1,323,179 57 R8-1 Amrttion Rate 0.01121 14832.84 58 Estimate RS-1 Bance in 1860.2060 al9l0/10 372,516.75 59 R8-2 Defrr Gas Balance in 1860.2070 at 10/1109 30,440.19 60 Amortatin for R8-2 in 1860.2070 a16130/10 709,628.67 61 Estimatd R8-2 Therm Sale 71 through 9130110 12,840,038 62 RS-2 Amortzatin Rate 0.00413 53,029.36 63 Estimated RS.2 Balance in 1860.2070 at 9130110 793,09822 64 GS.1 Defeed Gas Balance in 1860.2080 al10/1Jt9 (115,458.73)65 Amortoon for GS.1 in 1860.2080 at 6ßO/1 0 (30,703.30)66 Estimated Theon Sals 7/1 through 9130110 10,448,984 67 GS-1 Amorzation Rate (0.00331)(34,586.14) 68 Estimated GS.1 Balance in 1860.2080 at 9130110 (450,74817) 69 Industrl Defrrd Gas Balance in 186.2090 a110/1,æ (102.15)70 Amorttin fo LV-1 in 1860.20 at 61/10 $21,710.71 71 Estimate LV-1 Block 1 & 2 Theon Sales 7/1 throgh 9ßO/10 627,680 72 LV-1 Amortatin Rate 0.01045 6,559.26 73 Estimate Industrl Balnce in 1860.2090 al9130/10 28,167.82 74 Estimate Cumulative Balanc in 1860.2050 at 9/30110 1,477.98 Workpaper NO.6 Case No. INT-G-10-03 Intermountain Gas Company Page 2 of2 INTERMOUNTAIN GAS COMPANY Analysis of Accunll86 Surcarges (Credit) ESlimad September 30, 2010 lineri Descñption Detil ll Am Sub-Total !Q (a)(bl (e)(01 (e)(n Fixed Cost Colletin Defered in 1860.2200 at 10110 1,467,171.14 Fixed Co Colletin De in 1860.2200 through 610/10 (11,440,236.47) Estima Fixed Cos Colelin Deferd from 71 through 910110 9,549661.08 Estimate Balance in 1860.2200 at 91300 (423,40.25) Capaci ReleasedlPurchased Deferred in 18602320 at 101f0 Capacity RelsedIurcased Defrr in 1860.2320 through 610110 (1,731,38862) Estimated Capacity Releasedturchased Deferr fr 7/1 through 910110 (1247,213.69) Estimate Balance in 1860.2320 at 9130/10 (2,978,60.31) 9 Intrest in 1860.2430 at 101109 398.66 10 Intest Derr in 186.2430 through 610110 (566.20) 11 Estimated Inlerefrm 7/1lhrough 910/10 (17.68) 12 Estimated Balance in 1860.2430 at 913010 (345.22) 13 Managemnt of Pipeline Transportatin Capait Deferr in 18602530 at 101109 (194,218.72) 14 Management of Pipelne Transportin Capait Defrr in 1860.2530 through 610/10 (4,099,969.94) 15 Estimaed Deferrl În 1860.2530 fr 7/1 throgh 9130110 (516,290.41) 16 Estimaed Balance in 186.2530 at 9/011 0 (4,810,479.07) 17 RS-1 Amortzatin in 1860.2540 a16130110 689,090.37 18 Estimated RS-1 Therm Sale frm 7/1 throgh 913010 1,323,179 19 RS-1 Amortzatin Rate 0.02124 28,104.32 20 Estimated RS-1 Amortzation in 186.2540 at 9130/10 717,194.69 21 RS-2 Amorzation in 186.2540 at6130/10 3,199,312.52 22 Estimated RS-2 Ther Sale frm 7/1 through 9130110 12,840,038 23 RS-2 Amrttion Rate 0.01903 244,345.92 24 Estimated RS-2 Amorzation in 1860.2540 at 913011 0 3,44,658.44 25 GS-1 Amrttion in 1860.2540 at 613110 1,752,152.87 26 Estimate GS-1 ThermSales fr 7/1 through 913/10 10,448,984 27 GS-1 Amrttin Rate 0.01921 200724.98 28 Estima GS-1 Amrtn in 1860.250 aI9130/10 1,952,877.85 29 Estimated Cor Amorzation in 1860.2540 at 9/0/1 0 6,113,730.98 30 LV.1 Amrtaton in 1860.2550 at 610/10 13,828.03 31 Estimaled LV.1 Bloc 1&2 ThermSales fr 7/1 through 9130/10 627,680 32 LV-1 Amrtaton Rate 0.00740 4,6483 33 Estimated LV-1 Amrtöon in 1860.2550 at 913110 18,47.86 34 Estimated Industrial Amrtatin in 1860.25 at 9/0/1 0 18,47286 35 Estimate Balance in 1860.2530 at 9130110 1,321,724.77 36 ESTIMATED ACCOUNT 186 FIXED BALANCE AT 9/30110 (2079 149.03) 37 TOTAL DEFERRED ACCOUNT 186 BALANCE (18256856.561 Workpaper No, 7 Case No. INT-G-l0-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Analysis of LV-1 Tariff Block 1, Block 2, and Block 3 Adjustments Line No. Block 1 Block 2 Block 3 Description Therm Sales Therm Sales Therm Sales (a)(b)(c)(d) LV -1 Therm Sales (1/1/09 - 12/31/09)2,559,228 0 0 Blocks 1 and 2 Therm Sales 2,559,228 0 Percent Therm Sales between Blocks 1 and 2 100,000%0,000% 2 3 4 Proposed Adjustment to LV -1 Tariff (1) 5 LV-1 Therm Sales (1/1/09 - 12/31/09) 6 Annualized Adjustment (Line 4 multiplied by Line 5) 7 Annualized Adjustment (Line 4 multiplied by Line 5) 8 Percent Annualized Sales included in Block 1 and Block 2 9 Adjustment to Block 1 and 2 (Line 7 multiplied by Line 8) 10 Block 1 and 2 Therms 11 Price Adjustmentlherm Block 1 and 2 (Line 9 divided by Line 10) 12 WACOG Commodity Charge Change (2) 13 Total Price Adjustmentlherm Block 1 and Block 2 14 Price Adjustmentlherm Block 3 (3) 15 WACOG Commodity Charge Change (2) 16 Eliminate INT-G-09-02 Variable Temporary 17 Total Price Adjustmentlherm Block 3 (1) See Exhibit No, 4; Line 30, Column (i) minus the difference of Line 21, Column (~ minus Line 21, Column (c) (2) See Exhibit No, 4; Line 21, Column (~ minus Line 21, Column (c) (3) See Exhibit No, 6, Line 3, Column (e) Total (e) 2,559,228 2,559,228 100,000% $0,00052 2,559,228 $1,338 $1,338 100,000% $1,338 2,559,228 $ $ 0,00052 (0.00389) (0,00337) $(0,05186) (0,00389) 0,04259 (0.01316)$ Workpaper No, 8 Case No. I NT -G-1 0-03 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Analysis of Lost and Unaccounted for Gas ("L&U") Line No.Description (a) Detail (b) Amount (c) 1 Lost and Unaccounted for Gas INT-G-10-03 (Therms) 2 3 Projected Oct 09 - Sep 10 L&U (Therms) Estimated Oct 09 - Sep 10 Sales 1 1,077,361 549,583,146 4 Oct 09 - Sep 10 L&U Factor (line 2 divided by line 3)0,196% 5 Lost and Unaccounted for Gas INT-G-10-03 (Dollars) 6 Lost & Unaccounted for Gas (1860-2150) 2 $423,407 7 Estimated Oct 09 - Sep 10 Sales 1 549,583,146 8 L&U rate per therm embedded in base rates $0.00182 9 Oct 09 - Sep 10 Collection of Lost & Unaccounted for Gas 1,000,241 10 Projected L&U (Over)/Under Collection (Line 6 minus Line 9)$(576,834) 1 Estimated Oct 09 - Sep 10 Sales (Therms) RS-1 RS-2 GS-1 Industrial Total Sales 34,355,131 177,809,604 107,566,409 229,852,002 549,583,146 2 See Workpaper No.6, Page 1, Line 34, Column (c)