20111230final_order_no_32427.pdf

Office ofthe Secretary
Service Date
December 30,2011
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INTERMOUNTAIN )
GAS COMPANY’S APPLICATION FOR )CASE NO.INT-G-ll-02
APPROVAL OF CHANGES TO ITS )
COMPOSITE DEPRECIATION RATE )ORDER NO.32427
__________________________________________________________________________________
)
On October 12,2011,Intermountain Gas Company applied to the Commission for an
Order authorizing it to increase its composite depreciation rate to 3.07%,effective January 1,
2012.The Company asked the Commission to process the matter under Modified Procedure.
On November 8,2011,the Commission issued a Notice of Application and Notice of
Intervention Deadline that ordered Staff and any parties to conduct informal workshops after the
intervention period “to attempt to resolve Intermountain’s request by Agreement.”See Order
No.32393.Subsequently,no parties intervened in the case,and Staff and the Company met to
resolve outstanding issues as directed by the Commission.In this Order,the Commission
approves the agreed-to,account-by-account depreciation rates set out in Exhibit No.1 hereto,
with the composite rate of 3.07%effective January 1,2012.
THE APPLICATION
In its Application,the Company asked to increase its current composite depreciation
rate on an account-by-account basis from 2.96%(2.98%when weighted by 12/31/10 assets)to
3.07%as shown in Column (i),on page 1 of Exhibit No.1.By way of background,the
Commission approved the Company’s current composite depreciation rate of 2.96%in March
2009 based on the Company’s 2008 depreciation study.The Commission also directed the
Company to update its depreciation studies every three years and to file those studies with the
Commission for review.
The Company retained a consultant to update the Company’s 2008 depreciation study
and has filed this study with the Commission.The consultant’s study indicates that the Company
should increase its composite depreciation rate from 2.96%(2.98%when the accrual rates per
Order No.29975 are weighted by December 30,2010 assets)to 3.07%.The higher rate would
increase the Company’s annual depreciation accrual by $375,337.The new rate will not increase
the Company’s tariff rates.The Company asked that its new composite depreciation rate be
effective January 1,2012.
ORDER NO.32427 1
STAFF REPORT
Staff reports that Staff and the Company met on December 14,2011,to determine if
they could settle the outstanding issues.Staff conducted a detailed comparison of existing and
requested depreciation components including useful life,Iowa curves,removal costs,salvage
values and the resulting depreciation accrual rate.The depreciation rates for other gas
companies were also considered.
At the informal workshop the various depreciation components were discussed for
numerous accounts.From that discussion many questions were resolved.Staff suggested that
the remaining issues for specific accounts could benefit from additional actual information
obtained over the next couple years before the next depreciation case.The Company agreed in
principle.
Staff suggests that the following areas are appropriately discussed for resolution in
the next depreciation case or in the next general rate case if one is filed before the depreciation
case.
Account 361 —LNG Nampa Facilities Plant:The LNG Nampa Facilities Plant,
Account 361 has upgrades and replacements that result in changes for each depreciation case and
results in ongoing discussion on the proper rate.The rate is currently a composite rate rather
than separate rates by components.The Company is not yet required to develop separate sub-
accounts for the components that make up Account 361 (LNG Nampa Plant).By using the
composite rate for the Nampa LNG plant,the plant remaining life is utilized for all components.
The remaining life for this plant may continue to be extended with ongoing upgrades and
replacements.Each upgrade is depreciated over the current expected plant remaining life.
Account 381.2 —Electronic Meter Reading Transmitter (ERT):The ERT units,
Account 381.2 and installation depreciation rates have been impacted by earlier than anticipated
battery failures.The manufacturer estimated battery life was 15 years when the first units were
installed in 2002.However,battery failures are now being experienced and replacement of ERT
units is more cost-effective than replacement of the batteries alone.The Company indicates it
will begin replacing the units in 2012 over a 5-6 year period.The level of under-depreciation is
a driver for the current increase.Staff proposes to re-evaluate the experience and discuss the
need to establish sub-accounts for the new ERT units in the next case.Staff proposes to accept
the proposed depreciation rate in this case.
ORDER NO.32427 2
Accounts 366.368.1,and 396:There are three more accounts where Staff believes
additional actual depreciation account information will be beneficial to determine future
depreciation rates.These include:Structures and Improvements —Account 366,Compressor
Equipment Sun Valley Lateral —Account 368.1,and Power Operated Equipment —Account 396.
Staff and the Company agreed it is appropriate to increase the composite rate to
3.07%.The increased rate would increase the Company’s annual depreciation accrual by
$375,337.Exhibit No.1 shows the depreciation components and rates on an account-by-account
basis and the composite rate.The parties agreed that the new rates should take effect January 1,
2012.
FINDINGS AND CONCLUSIONS
After reviewing the depreciation application and Staff’s report of its analysis and the
workshop results,the Commission finds it reasonable to approve the parties’settlement as
reported above.We find the depreciation rates referenced above and in Exhibit No.1 to be fair,
just and reasonable.Consistent with our procedural Rule 274,it is appropriate for the
Commission to summarily accept the settlement of these depreciation rates.IDAPA
31.01.01.274.Accordingly,we find that an evidentiary hearing in this matter is not necessary.
Finally,the Commission directs that the new depreciation rates shall be effective as of January 1,
2012.
ORDER
IT IS HEREBY ORDERED that the Company’s account-by-account depreciation
rates set out in Exhibit No.1 to this Order,with the composite rate of 3.07%,are approved.
IT IS FURTHER ORDERED that the new depreciation rates shall be effective as of
January 1,2012.
IT IS FURTHER ORDERED that the Company shall revisit and address Accounts
361,381.2,366,368.1,and 396 in its next depreciation case or general rate case,consistent with
the above.
THIS IS A FINAL ORDER.Any person interested in this Order may petition for
reconsideration within twenty-one (21)days of the service date of this Order.Within seven (7)
days after any person has petitioned for reconsideration,any other person may cross-petition for
reconsideration.See Idaho Code §6 1-626.
ORDER NO.32427 3
DONE by Order of the Idaho Public Utilities Commission at Boise,Idaho this 3O”
day of December 2011.
PAUL KJ AN PRESIDENT
S1v2
MARSHA H.SMITH,COMMISSIONER
ATTEST:
/A
Jean D.Jewdil
Commission Secretary
M:INT-G-11 -02kk2
ORDER NO.32427 4
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.
3
6
15
6
2
5
8
.
8
7
23
.
6
%
P4
.
0
15
.
3
11
.
2
21
,
5
6
8
,
3
5
0
.
1
3
6,6
2
5
,
2
1
0
.
7
6
40
,
0
%
21
,
5
41
5
,
6
8
7
,
8
5
6
.
8
7
24
0
,
6
5
7
,
8
4
5
.
8
5
87
.
8
%
41
.
5