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HomeMy WebLinkAbout20120810Application and Exhibits.pdfqZ612 Aug 10 Mi to: 2' INTERMOUNTAIN GAS COMPAN SON CASE NO. INT-G-12-01 APPLICATION EXHIBITS In the Matter of the Application of INTERMOUNTAIN GAS COMPANY for Authority to Decrease Its Prices on October 1, 2012 (October 1, 2012 Purchased Gas Cost Adjustment Filing) Stephen R. Thomas, ISB 2326 RECEIVED MOFFATT THOMAS BARRETT ROCK & FIELDS, CHTD. 101 S. Capitol Boulevard, Suite 1000 202 AUG 10 AM 10: 2 Boise, Idaho 83702 Telephone: (208) 345-2000 UTILITIES COMMISSION Attorneys for Intermountain Gas Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION In the Matter of the Application of Case No. INT-G-12-0l INTERMOUNTAIN GAS COMPANY APPLICATION for Authority to Decrease Its Prices Intermountain Gas Company ("Intermountain" or "Company"), a subsidiary of MDU Resources Group, Inc. with general offices located at 555 South Cole Road, Boise, Idaho, hereby requests authority, pursuant to Idaho Code Sections 61-307 and 61-622, to place into effect October 1, 2012 new rate schedules which will decrease its annualized revenues by $6.0 million, pursuant to the Rules of Procedure of the Idaho Public Utilities Commission ("Commission"). Additionally, Intermountain seeks to refund $11.9 million of variable deferred credits in a one-time bill credit. Because of changes in Intermountain' s gas related costs, as described more fully in this Application, Intermountain's earnings will not be decreased as a result of the proposed decrease in prices and revenues. Intermountain's current rate schedules showing proposed changes are attached hereto as Exhibit No. 1 and are incorporated herein by reference. Intermountain's proposed rate schedules are attached hereto as Exhibit No. 2 and are incorporated herein by reference. Communications in reference to this Application should be addressed to: Scott Madison Vice President & Chief Accounting Officer Intermountain Gas Company Post Office Box 7608 Boise, ID 83707 and Stephen R. Thomas, ISB 2326 MOFFATT THOMAS BARRETT 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 jurisdiction 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 natural gas service to the following Idaho communities and counties and adjoining areas: Ada County - Boise, Eagle, Garden City, Kuna, Meridian, and Star; Bannock County - Chubbuck, Inkom, Lava Hot Springs, MeCammon, and Pocatello; Bear Lake County - Georgetown, and Montpelier; Bingham County - Aberdeen, Basalt, Blackfoot, Firth, Fort Hall, Moreland/Riverside, and Shelley; Blame County - Bellevue, Hailey, Ketchum, and Sun Valley; Bonneville County - Ammon, 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 Ferry, Hammett, and Mountain Home; Fremont County - Parker, and St. Anthony; Gem County - Emmett; Gooding County - Gooding, and Wendell; Jefferson County - Lewisville, Menan, Rigby, and Ririe; Jerome County - Jerome; Lincoln County - Shoshone; Madison County - Rexburg, and Sugar City; Minidoka County - Heybum, 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, Murtaugh, and Twin Falls; Washington County - Weiser. Intermountain's properties in these locations consist of transmission pipelines, a liquefied natural gas storage facility, distribution mains, services, meters and regulators, and general plant and equipment. I.! Intermountain seeks with this Application to pass through to each of its customer classes changes in gas related costs resulting from: 1) an increase in costs billed Intermountain from Northwest Pipeline GP ("Northwest" or "Northwest Pipeline") reflecting a January 1, 2013 price increase and the purchase of additional Northwest capacity, 2) a decrease in Intermountain's Weighted Average Cost of Gas, or "WACOG", 3) an updated customer allocation of gas related APPLICATION -3 costs pursuant to the Company's Purchased Gas Cost Adjustment ("PGA") provision, 4) the inclusion of temporary surcharges and credits for one year relating to natural gas purchases and interstate transportation costs from Intermountain's deferred gas cost accounts, and 5) benefits resulting from Intermountain's management of its storage and firm capacity rights on various pipeline systems. Intermountain also seeks with this Application to eliminate the temporary surcharges and credits included in its current prices during the past 12 months, pursuant to Order No. 32372 per Case No. INT-G-11-01. The above changes would result in an overall price decrease to Intermountain's customers. These price changes are applicable to service rendered under rate schedules affected by and subject to Intermountain's Purchased Gas Cost Adjustment ("PGA"), initially approved by this Commission in Order No. 26109, Case No. INT-G-95-1, and additionally approved through subsequent proceedings. Exhibit No. 3 contains pertinent excerpts from applicable pipeline tariffs. Exhibit No. 4 summarizes the price changes in: 1) Intermountain' s base rate gas costs, 2) its rate class allocation, and 3) adjusting temporary surcharges or credits flowing through to Intermountain's direct sales customers. Exhibit Nos. 3 and 4 are attached hereto and incorporated herein by reference. III. The current prices of Intermountain are those approved by this Commission in Order No. 32372, Case No. INT-G-1 1-01 and Order No. 32450, Case No. 1NT-G-1 1-03. 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 occurred since Intermountain's PGA filing in Case No. INT-G-11-01. Northwest Pipeline and its shippers settled Northwest's recent rate case filing resulting in an approximate 9% price increase effective January 1, 2013 (see Exhibit No. 3 for Northwest's January 1, 2013 pro forma prices incorporated in this filing). Additionally, certain existing Northwest capacity contracts expiring before 2015 necessitated the addition of incremental capacity to ensure future peak day deliverability. APPLICATION -4 Intermountain continues to effectively manage its natural gas storage assets at Northwest's Jackson Prairie and Questar Pipeline's Clay Basin storage facilities. Supporting documents relating to Line 19 of Exhibit No. 4, include $2.7 million in savings from Intermountain's management of these storage assets. Exhibit No. 4, Lines 1 through 19, details the proposed changes in Intermountain's prices resulting from adjustments to the cost of Northwest Pipeline interstate capacity, upstream pipeline capacity, and Intermountain' s storage facility costs from its various suppliers. LIP The WACOG reflected in Intermountain's proposed prices is $0.33489 per therm, as shown on Exhibit No. 4, Line 21, Col. (f). This compares to $0.41812 per therm currently included in the Company's tariffs. Natural gas prices have continued to fall since the previous filing. Current deliverable shale gas reserves in North America are more significant than originally anticipated and are currently well outpacing any demand increases in the near term. This robust supply has pushed storage balances to record levels. The combination of ample natural gas supplies and record storage levels has kept the near term prices for natural gas low. Additionally, the proposed WACOG includes benefits to Intermountain's customers generated by the Company's management of its significant natural gas storage assets. Because gas added to storage is procured during the summer season when prices are typically lower than during the winter, the cost of Intermountain's storage gas is normally less than what could be obtained on the open market in winter months. Additionally, in an effort to further stabilize the prices paid by our customers during the upcoming winter period, Intermountain has entered into various fixed price agreements to lock-in the price for significant portions of its underground storage and other winter "flowing" supplies. Intermountain believes that the WACOG proposed in this Application, subject to the effect of actual supply and demand and based on current market conditions, provides today's most reasonable forecast of gas costs for the 2012-2013 PGA period. Intermountain will employ, in addition to those fixed price agreements already in place, cost effective price arrangements to further secure the price of flowing gas embedded within this Application when, and if, those pricing opportunities materialize in the marketplace. Intermountain believes that timely natural gas price signals enhance its customer's ability to APPLICATION -5 make informed and appropriate energy use decisions. The Company is committed to alert customers to impending price changes before their winter natural gas usage occurs. By employing the use of customer mailings, the Company's website, and various media resources, Intermountain will continue to educate its customers regarding the wise and efficient use of natural gas, billing options available to help manage their energy budget, and pending natural gas price changes. VI. Pursuant to Case No. 1NT-G-1l-01, Intermountain included temporary surcharges and credits in its October 1, 2011 prices for the principal reason of collecting or passing back to its customers deferred gas cost charges and benefits, as outlined in Case No. 1NT-G-11-01. Line 26 of Exhibit No. 4 reflects the elimination of these temporary surcharges and credits. VII. Intermountain's PGA tariff includes provisions whereby Intermountain's proposed prices will 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 Exhibit No. 5, Line 24. The price impact of this adjustment is included on Exhibit No. 4, Line No. 27. The Fixed Cost Collection Rate resulting from the adjustment plus the annual difference in demand charges from Exhibit No. 4, Lines 1 - 19, Col. (h) is shown on Exhibit No. 5, Line 28. Exhibit No. 5 is attached hereto and incorporated herein by reference. VIII. Intermountain proposes to pass through to its customers the benefits that will be generated from the management of its transportation capacity totaling $3.7 million as outlined on Exhibit 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 detailed on Exhibit No. 7 and included on Exhibit No. 6, Line 1. Exhibit Nos. 6 and 7 are attached hereto and incorporated herein by reference. APPLICATION -6 Ix. Intermountain proposes to allocate deferred gas costs from its Account No. 186 balance to its customers through temporary price adjustments to be effective during the 12-month period ending September 30, 2013, as follows: 1)Intermountain has deferred fixed gas costs in its Account No. 186. The credit amount shown on Exhibit No. 8, Line 8, Col. (b) of $4.8 million is attributable to a true-up of the collection of interstate pipeline capacity costs, the true-up of expense issues previously ruled on by this Commission, and mitigating capacity release credits generated from the incremental release of Intermountain's pipeline capacity. Intermountain proposes to pass back these balances via the per therm credits, as detailed on Exhibit No. 8 and included on Exhibit No. 6, Line 2. Exhibit No. 8 is attached hereto and incorporated herein by reference. 2)Intermountain has also deferred in its Account No. 186 a variable gas credit of $1.3 million, as shown on Exhibit No. 9, Line 2, Col. (b). This deferred credit is attributable to Intermountain' s lower variable gas costs since June 30, 2012. Intermountain 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, Intermountain has deferred in its Account No. 186 deferred gas costs related to Lost and Unaccounted For Gas as shown on Exhibit No. 9, Col. (b), Lines 5 through 20. This deferral results in net per therm increases to Intermountain's sales customers, as illustrated 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 increase for Intermountain's transportation customers as shown on Exhibit No. 9, Line 20, Col. (b). Exhibit No. 9 is attached hereto and incorporated herein by reference. Although Intermountain filed an out-of-cycle PGA which was effective February 2012 to account for rapidly falling natural gas prices, gas prices continued to drop subsequent to that filing. The lower natural gas commodity prices from July 2011 through June 2012 resulted in a credit balance of $11.9 million as shown on Exhibit No. 10, Line 2, Col. (b). To mitigate the impact that the reversal of this large credit would have on October 2013 prices, Intermountain proposes to refund this balance through a one-time credit on customer bills in December 2012. The credit balance would be divided by actual sales volumes over the time period APPLICATION -7 it was generated to arrive at the per therm credit detailed on Exhibit No. 10, Line 4, Cot. (b). The per therm credit would be applied to the actual sates volumes of customers that purchase their gas from Intermountain (RS-1, RS-2, GS, LV-1, IS-R and IS-C), for the time period July 1, 2011 through June 30, 2012. This calculated credit would be reflected as a line item on customer bills in December 2012. Exhibit No. 10 is attached hereto and incorporated herein by reference. XI. 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 tariff as no fixed costs are currently recovered in the tail block of the LV- 1 tariff. The proposed changes in the WACOG, and variable deferred credits as outlined on Exhibit No. 9, are applied to all three blocks of the LV-1 tariff. However, all adjustments relating to fixed costs are applied only to the first two blocks of the LV-1 tariff. XII. Each block of the proposed LV-1, T-3, T-4 and T-5 tariffs include a uniform cents per therm increase to adjust for Lost and Unaccounted For Gas as detailed on Exhibit No. 9, Lines 13 through 20, Col. (b). The prices, including the proposed adjustment for each block of the T-3, T-4 and T-5 tariffs, and the removal of existing temporary price changes, are outlined on Exhibit No. 1, Page 1, Lines 21 through 32. XIII. Exhibit No. 11 is an analysis of the overall price changes by class of customer. Exhibit No. 11 is attached hereto and incorporated herein by reference. XIV. 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. XV. This Application is filed pursuant to the applicable statutes and the Rules and Regulations 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 Intermountain's service area. The Press Release and Customer APPLICATION -8 Notice are attached hereto and incorporated herein by reference. Copies of this Application, its Exhibits, and Workpapers have been provided to those parties regularly intervening in Intermountain's rate proceedings. Intermountain requests that this matter be handled under modified procedure pursuant to Rules 201-204 of the Commission's Rules of Procedure. Intermountain stands ready for immediate consideration of this matter. APPLICATION -9 WHEREFORE, Intermountain respectfully petitions the Idaho Public Utilities Commission as follows: a.That the proposed rate schedules herewith submitted as Exhibit No. 2 be approved without suspension and made effective as of October 1, 2012 in the manner shown on Exhibit No. 2. b.That this Application be heard and acted upon without hearing under modified procedure, and C. For such other relief as this Commission may determine proper herein. DATED at Boise, Idaho, this 10th day of August, 2012. INTERMO S COMPANY By LJ Scott Md'on Vice President & Chief Accounting Officer MOFFATT THOMAS BARRETT ROCK & FIELDcHTD By L Ste h R. Thomas A y for Intermountain Gas Company APPLICATION -10 CERTIFICATE OF MAILING I HEREBY CERTIFY that on this 10th day of August, 2012, I served a copy of the foregoing Case No. 1NT-G-12-01 upon: Paula Pyron Northwest Industrial Gas Users 4113 Wolf Berry Court Lake Oswego, OR 97035-1827 R. Scott Pasley J. R. Simplot Company P0 Box 27 Boise, ID 83707 Chad Stokes Cable Huston et al. 1001 SW Fifth Avenue, Suite 2000 Portland, Oregon 97204-1136 Steven Gray J. R. Simplot Company P0 Box 27 Boise, ID 83707 Conley E. Ward, Jr. Givens, Pursley, Webb & Huntley 277 N. 6th St., Suite 200 P0 Box 2720 Boise, ID 83701 by depositing true copies thereof in the United States Maiostage prepaid, in envelopes addressed to said persons at the above addresses. 1/17 Scott Mdih' '' Vice President & Chief Accounting APPLICATION - 11 EXHIBIT NO. 1 CASE NO. INT-G-12-01 INTERMOUNTAIN GAS COMPANY CURRENT TARIFFS Showing Proposed Price Changes (11 pages) Exhibit No. I Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 11 COMPARISON OF PROPOSED OCTOBER 1, 2012 PRICES TO OCTOBER 1, 2011 & FEBRUARY 1, 2012 PRICES Prices per Proposed Line INT-G-11-01 & Proposed October 1, 2012 No. Rate Class INT-G-11-03 Adjustment Prices (a) (b) (c) (d) 1 RS-1 2 April -November $ 0.86071 $ (0.00375) $ 0.85696 3 December- March 0.74815 (0.00375) 0.74440 4 RS-2 5 April - November 0.72609 (0.02371) 0.70238 6 December - March 0.69246 (0.02371) 0.66875 7 GS-1 8 April - November 9 Block 1 0.74217 (0.02206) 0.72011 10 Block 2 0.72044 (0.02206) 0.69838 ii Block 3 0.69942 (0.02206) 0.67736 12 December - March 13 Block 1 0.69132 (0.02206) 0.66926 14 Block 2 0.67012 (0.02206) 0.64806 15 Block 3 0.64966 (0.02206) 0.62760 16 CNG Fuel 0.64966 (0.02206) 0.62760 17 LV-1 18 Block 1 0.50587 (0.05126) 0.45461 19 Block 0.46738 (0.05126) (1) 0.41612 20 Block 3 0.38456 (0.04442) (2) 0.34014 21 T-3 22 Block 1 0.05400 0.00419 (3) 0.05819 23 Block 2 0.02140 0.00419 (3) 0.02559 24 Block 3 0.00727 0.00419 0.01146 25 T-4 26 Block 1 0.05823 0.00419 (3) 0.06242 27 Block 2 0.01974 0.00419 (3) 0.02393 28 Block 3 0.00501 0.00419 (3) 0.00920 29 1-5 30 Demand Charge 0.84253 - 0.84253 31 Commodity Charge 0.00086 0.00419 (3) 0.00505 32 Over-Run Service 0.04345 0.00419 (3) 0.04764 33 IS-R (4) 34 April - November 0.69246 (0.02371) 0.66875 35 December - March 0.69246 (0.02371) 0.66875 36 IS-C (5) 37 April - November 38 Block 1 0.69132 (0.02206) 0.66926 39 Block 2 0.67012 (0.02206) 0.64806 40 Block 3 0.64966 (0.02206) 0.62760 41 December - March 42 Block 1 0.69132 (0.02206) 0.66926 43 Block 2 0.67012 (0.02206) 0.64806 44 Block 3 0.64966 (0.02206) 0.62760 See Workpaper No. 7, Line 13, Column (e) (2) See Workpaper No. 7, Line 17, Column (e) Remove INT-G-1 1-01 temporary of $(0.00l60) and add the temporary from Exhibit 9, Line 20, Column (b) (4)The I5-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-1 December - March price and receives the same PGA adjustments. Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 2 of 11 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No. 1) Forty-Fourth Revised Fifth Sheet No. 01 (Page 1 of 1) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jan. 31, 2012 Fob. 1,2012 Per O.N. 32450 Jean D. Jewell Secretary 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 billing periods ending April through November Customer Charge - $2.50 per bill Commodity Charge - $0.66071 per therm* $085696 For billing periods ending December through March Customer Charge - $6.50 per bill Commodity Charge - $0.71815 per therm* $074440 *Includes: Temporary purchased gas cost adjustment of $(0.07718) $(0.02618) Weighted average cost of gas of $0.11812 $033489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: February 1, 2012 October 1, 2012 Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 3 o 11 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No. 1) Forty Fourth Revised Fifth Sheet No. 02 (Page 1 of 1) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jan. 31, 2012 Feb. 1, 2012 Per O.N.32450 Jean D. Jewell Secretary 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 billing aeriods ending A pril through November Customer Charge - $2.50 per bill Commodity Charge - $0.72609 per th erm* $070238 For billing periods ending December through March Customer Charge - $6.50 per bill Commodity Charge - $0.69216 per therm* $066875 *Includes: Temporary purchased gas cost adjustment of $(0.06720) $(0.02332) Weighted average cost of gas of $041812 $033489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: Fobruo' 1, 2012 October 1 2012 Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 4 of 11 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Forty-th Revised Seventh Sheet No. 03 (Page 1 of 2) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jon. 31, 2012 Feb. 4,2042 Per O.N. 32450 Jean D. Jewell Secretary 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 billing periods ending April through November Customer Charge - $200 per bill Commodity Charge - First 200 therms per bill @ $0.71217* $0.72011 Next 1,800 therms per bill @ $0.72011 $069838 Over 2,000 therms per bill © $0.69942* $067736 For billing periods ending December through March Customer Charge - $9.50 per bill Commodity Charge - First 200 therms per bill @ $0.69132* $066926 Next 1,800 therms per bill @ $0.6701 2* $064806 Over 2,000 therms per bill @ $0.61966* $062760 *Includes: Temporary purchased gas cost adjustment of $(0.07988) $(0.02861) Weighted average cost of gas of $0.11812 $033489 Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: February 1, 2944 October 1, 2012 Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 5 of 11 l.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No. 1) Forty-Sixth Revised Seventh Sheet No. 03 (Page 2 of 2) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jan. 31, 2012 Feb. 1, 2012 PcrO.N. 32450 Jean D. Jewell Secretary Rate Schedule GS-1 GENERAL SERVICE (Continued) For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. Customer Charge - $9.50 per bill Commodity Charge - $0.61966 per therm* $062760 *Includes: Temporary purchased gas cost adjustment of $(O.07988) $(0.02861) Weighted average cost of gas of $0,41 812 $033489 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: Any GS-1 customer who leaves the GS-1 service will 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 will 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: Fobruary 1, 2944 October 1, 2012 Exhibit No. I Case No. INT-G-12-01 Intermountain Gas Company Page 6 of 11 I.P.U.C. Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION Second Revised Volume No. I Approved Effective (Supersedes First Revised Volume No. I) kH1. 31, 2012 Feb. 1, 2012 Fifty Fourth Revised Fifth Sheet No. 04 (Page 1 of 2) Per O.N. 32460 Name of Utility Intermountain Gas Company 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 written service contract for firm sales service in excess of 200,000 therms per year. MONTHLY RATE: Commodity Charge: First 250,000 therms per bill @ $0.50587* $045461 Next 500,000 therms per bill @ $0.16738* $041612 Amount Over 750,000 therms per bill @ $O.38156** $034014 The above prices include weighted average cost of gas of $0,41842 $033489 * Includes temporary purchased gas cost adjustment of $(0.01992) $(0.02818) ** Includes temporary purchased gas cost adjustment of $(0.01017) $(0.00136) 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) will 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 will 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 billed. The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-1 Block I rate adjusted for the removal of variable gas costs. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the Company. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: February 1, 2012 October 1, 2012 Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 7 of 11 IDAHO PUBLIC UTILITIES COMMISSION I.P.U.C. Gas Tariff Approved Effective Second Revised Volume No. 1 Sept. 30, 2011 Oct. 1, 2011 (Supersedes First Revised Volume No. 1) Per O.N. 32,372 44h Revised Seventh Sheet No. 11 (Page 1 of 2) Jean D. Jewell Secretary Name of Utility Intermountain Gas Company Rate Schedule 1-3 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: First 100,000 therms transported $0.05100* $005819 Block Two: Next 50,000 therms transported $0.02110* $002559 Block Three: Amount over 150,000 therms transported $0.00727* $001146 *Includes temporary purchased gas cost adjustment of $(0.00160) $0.00259 ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bill 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 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 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 utilize Rate Schedule T-3 on the same or contiguous property. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2011 October 1, 2012 Exhibit No. I Case No. INT-G-12-01 Intermountain Gas Company Page 8 of 11 IDAHO PUBLIC UTILITIES COMMISSION I.P.U.C. Gas Tariff proved Effective ff Second Revised Volume No. 1 Sept. 30, 2011 Oct. 1, 2011 (Supersedes First Revised Volume No. 1) Per O.N. 32372 ifth Revised Sixth Sheet No. 13 (Page 1 of 2) Jean D. Jewell Secretary Name of Utility Intermountain Gas Company 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: First 250,000 therms transported $0.05823* $006242 Block Two: Next 500,000 therms transported@ $0.01971* $002393 Block Three: Amount over 750,000 therms transported@ $504 * $000920 *Includes temporary purchased gas cost adjustment of $(0-00469) $0.00259 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 will 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 utilize Rate Schedule T-4 on the customer's same or contiguous property. BILLING ADJUSTMENTS: 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 billed. The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the 1-4 Block I rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated with the Company. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: Ootobor 1 2011 October 1 2012 Exhibit No. 1 Case No. INT-G-12-01 Intermountain Gas Company Page 9 of 11 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No. 1) oth Revised Fifth Sheet No. 14 (Page 1 of 2) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Sept. 30, 2011 Oct. 1, 2011 Per- O.N.32372 Jean D. Jewell Secretary 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 - Commodity Charge: For Firm Therms Transported Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ: Rate Per Therm $0.84253 $0.00086* $000505 $0.01345* $004764 *I ncludes temporary purchased gas cost adjustment of $(0.00160) $000259 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: I 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 will be stated in and will be in effect throughout the term of the service contract. 3.The monthly Demand Charge will be equal to the MDFQ times the Firm Daily Demand rate. Firm demand relief will be afforded to those 1-5 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 billing month, whichever is less, will be billed at the applicable commodity charge for firm therms. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: Octobor 1, 2011 October 1, 2012 Exhibit No. I Case No. INT-G-12-01 Intermountain Gas Company Page lOofli I.P.U.C. Gas Tariff Thc4 Revised Fourth Sheet No. 16 (Page 1 of 2) Name of Utility Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jan. 31, 2012 Feb. 4,2042 Per O.N. 32450 Jean D. Jewell Secretary 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 will be subject to service under Rate Schedule IS-R and will 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 facility and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilities 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 billing periods ending April throuoh November Customer Charge - $2.50 per bill Commodity Charge - $069216 per therm* $0.66875 For billing periods cndinq December throuah March Customer Charge -$6.50 per bill Commodity Charge - $0.69216 per th erm* $066875 *Includes: Temporary purchased gas cost adjustment of $(0.06720) $(0.02332) Weighted average cost of gas of $0.11812 $0.33489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: February 1, 2944 October 1, 2012 Exhibit No. I Case No. INT-G-12-01 Intermountain Gas Company Page 11 of 11 I.P.U.C. Gas Tariff Th4c4 Revised Fourth Sheet No. 17 (Page 1 of 2) Name of Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Jon. 31, 2012 Fob. 1, 2012 Per O.N. 32460 Jean D. Jewell Secretary 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 will be subject to service under Rate Schedule IS-C and will 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 facility and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilities 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 billing periods ending April through November Customer Charge - $2.00 per bill Commodity Charge - First 200 therms per bill @ $0 691 32* $066926 Next 1,800 therms per bill @ $0 ,6701 1 $064806 Over 2,000 therms per bill @ $0.64966* $062760 For billing periods ending December through March Customer Charge - $9.50 per bill Commodity Charge - First 200 therms per bill @$0.69132 $066926 Next 1,800 therms per bill © $0.6701 2* $064806 Over 2,000 therms per bill © $0.61966* $062760 *Includes: Temporary purchased gas cost adjustment of $(0.07988) $(0.02861) Weighted average cost of gas of $0.11812 $033489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: February 1, 2012 October 1, 2012 EXHIBIT NO. 2 CASE NO. INT-G-12-01 INTERMOUNTAIN GAS COMPANY PROPOSED TARIFFS (10 pages) I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Forty-Fifth Revised Sheet No. 01 (Page 1 of 1) Name Of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 10 Rate Schedule RS-1 RESIDENTIAL SERVICE Available to individually metered consumers not otherwise specifically provided for, using natural gas for residential purposes. RATE: Monthly minimum charge is the customer charge. Customer Charge - $2.50 per bill Commodity Charge - $0.85696 per th erm* Customer Charge - $6.50 per bill Commodity Charge - $0.74440 per th erm* *Includes: Temporary purchased gas cost adjustment of $(0.02618) Weighted average cost of gas of $0.33489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 2 of 10 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. I Name of Utility 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. Customer Charge - $2.50 per bill Commodity Charge -$0.70238 per th erm* Customer Charge - $6.50 per bill Commodity Charge - $0.66875 per th erm* *Includes: Temporary purchased gas cost adjustment of $(0.02332) Weighted average cost of gas of $0.33489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Forty-Seventh Revised Sheet No. 03 (Page 1 of 2) Name of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 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. Customer Charge- $2.00 per bill Commodity Charge. First 200 therms per bill @ $0.72011* Next 1,800 therms per bill @ $0.69838* Over 2,000 therms per bill @ $0.67736* Customer Charge - $9.50 per bill Commodity Charge - First 200 therms per bill @ $0.66926* Next 1,800 therms per bill @ $0.64806* Over 2,000 therms per bill @ $0.62760* *Includes: Temporary purchased gas cost adjustment of $(0.02861) Weighted average cost of gas of $0.33489 Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. I) Forty-Seventh Revised Sheet No. 03 (Page 2 of 2) Name of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 4 of 10 Rate Schedule GS-1 GENERAL SERVICE (Continued) For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. Customer Charge - $9.50 per bill Commodity Charge - $0.62760 per th erm* *Includes: Temporary purchased gas cost adjustment of $(0.02861) Weighted average cost of gas of $0.33489 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: Any GS-1 customer who leaves the GS-1 service will 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 will 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Fifty-Fifth Revised Sheet No. 04 (Page 1 of 2) Name of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 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 bill @ $0.45461* Next 500,000 therms per bill @ $0.41612* Amount Over 750,000 therms per bill @ $0.34014** The above prices include weighted average cost of gas of $0.33489 * Includes temporary purchased gas cost adjustment of $(0.02818) ** Includes temporary purchased gas cost adjustment of $(0.00136) 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) will 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 will 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 billed. The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the LV-1 Block I rate adjusted for the removal of variable gas costs. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the Company. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Seventh Revised Sheet No. 11 (Page 1 of 2) Name of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 6 of 10 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: First 100,000 therms transported© $0.058191 Block Two: Next 50,000 therms transported@ $00255 Block Three: Amount over 150,000 therms transported $0.01146* *Includes temporary purchased gas cost adjustment of $0.00259 ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bill 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 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 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 utilize Rate Schedule T-3 on the same or contiguous property. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. 1 (Supersedes First Revised Volume No. 1) Sixth Revised Sheet No. 13 (Page 1 of 2) Name Of Utility Intermountain Gas Company Exhibit No. 2 Case No. INT-G-12-01 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: First 250,000 therms transported@ $0.06242* Block Two: Next 500,000 therms transported@ $0.02393* Block Three: Amount over 750,000 therms transported@ $0.00920* *Includes temporary purchased gas cost adjustment of $0.00259 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 will be stated in the contract and in effect throughout the term of the service contract. S. An existing LV-1, T-3, or T-5 customer electing this schedule may concurrently utilize Rate Schedule T-4 on the customer's same or contiguous property. 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 billed. The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the T-4 Block I rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated with the Company. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 I.P.U.C. Gas Tariff Second Revised Volume No. I (Supersedes First Revised Volume No. 1) Fifth Revised Sheet No. 14 (Page 1 of 2) Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 8 of 10 I Name of Utility 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 Rate Per Therm Demand Charge: Firm Daily Demand - $0.84253 Commodity Charge: For Firm Therms Transported $0.00505* Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ: $0.04764* *Includes temporary purchased gas cost adjustment of $0.00259 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. 2.The customer shall nominate a Maximum Daily Firm Quantity (MDFQ), which will be stated in and will be in effect throughout the term of the service contract. 3.The monthly Demand Charge will be equal to the MDFQ times the Firm Daily Demand rate. Firm demand relief will 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 billing month, whichever is less, will be billed at the applicable commodity charge for firm therms. Issued by: Intermountain Gas Company By: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 9 of 10 I.P.U.C. Gas Tariff Fourth Revised Sheet No. 16 (Page 1 of 2) Name Of Utility Intermountain Gas Company 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 will be subject to service under Rate Schedule IS-R and will 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 facility and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilities 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. Customer Charge - $2.50 per bill Commodity Charge - $0.66875 per th erm* Customer Charge - $6.50 per bill Commodity Charge - $0.66875 per th erm* *Includes: Temporary purchased gas cost adjustment of $(0.02332) Weighted average cost of gas of $0.33489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 Exhibit No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 10 of 10 I.P.U.C. Gas Tariff Fourth Revised Sheet No. 17 (Page 1 of 2) Name of Utility Intermountain Gas Company 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 will be subject to service under Rate Schedule IS-C and will 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 facility and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilities 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. Customer Charge - $2.00 per bill Commodity Charge - First 200 therms per bill @ $0.66926* Next 1,800 therms per bill @ $0.64806* Over 2,000 therms per bill @ $0.62760* Customer Charge - $9.50 per bill Commodity Charge - First 200 therms per bill @ $0.66926* Next 1,800 therms per bill @ $0.64806* Over 2,000 therms per bill © $0.62760* *Includes: Temporary purchased gas cost adjustment of $(0.02861) Weighted average cost of gas of $0.33489 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: Scott Madison Title: Vice President & Chief Accounting Officer Effective: October 1, 2012 EXHIBIT NO. 3 CASE NO. INT-G-12-01 INTERMOUNTAIN GAS COMPANY PERTINENT EXCERPTS FROM INTERSTATE PIPELINES AND RELATED FACILITIES (28 pages) Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 28 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 NORTHWEST PIPELINE GP Filed with FEDERAL ENERGY REGULATORY COMMISSION Communications concerning this Tariff should be sent to: Laren M. 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: (801) 584-7200 Facsimile: (801) 584-7764 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 2 of 28 Northwest Pipeline GP FERC Gas Tariff Third Revised Sheet No. 5 Fifth Revised Volume No. 1 Superseding Second Revised 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) Currently Base Effective Rate Schedule and Tariff Rate Tariff Rate(3) Type of Rate Minimum Maximum ACA(2) Minimum Maximum Rate Schedule TF-1 (4) (5) Reservation (Large Customer) System-Wide .00000 .37883 - .00000 .37883 15 Year Evergreen Exp. .00000 .37995 - .00000 .37995 25 Year Evergreen Exp. .00000 .36344 - .00000 .36344 Volumetric (Large Customer) System-Wide .00756 .03000 .00180 .00936 .03180 15 Year Evergreen Exp. .00369 .00369 .00180 .00549 .00549 25 Year Evergreen Exp. .00369 .00369 .00180 .00549 .00549 (Small Customer) (6) .00756 .67209 .00180 .00936 .67389 Scheduled Overrun .00756 .40984 .00180 .00936 .41164 Rate Schedule TF-2 (4) (5) Reservation .00000 .37883 - .00000 .37883 Volumetric .00756 .03000 - .00756 .03000 Scheduled Daily Overrun .00756 .40984 - .00756 .40984 Annual Overrun .00756 .40984 - .00756 .40984 Rate Schedule TI-1 Volumetric (7) .00756 .40984 .00180 .00936 .41164 Rate Schedule TFL-1 (4) (5) Reservation - - - - - Volumetric - - - - - Scheduled Ovrrun Rate Schedule TIL-1 Volumetric - - - - - Exhibit No. 3 Case No. JNT-G-12-01 Intermountain Gas Company Page 3 of 28 Northwest Pipeline GP FERC Gas Tariff Second Revised Sheet No. 7 Fifth Revised Volume No. 1 Superseding First Revised Sheet No. 7 STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Dollars per Dth) - Currently Effective Rate Schedule and Tariff Rate (1) Type of Rate Minimum Maximum Rate Schedule SGS-2F (2) (3) (4) (5) Demand Charge Pre-Expansion Shipper 0.00000 0.01547 Expansion Shipper 0.00000 0.08453 Capacity Demand Charge Pre-Expansion Shipper 0.00000 0.00056 Expansion Shipper - 2010 Phase 0.00000 0.00232 Volumetric Bid Rates Withdrawal Charge Pre-Expansion Shipper 0.00000 0.01547 Expansion Shipper 0.00000 0.08453 Storage Charge Pre-Expansion Shipper 0.00000 0.00056 Expansion Shipper - 2010 Phase 0.00000 0.00232 Rate Schedule SGS-21 Volumetric 0.00000 0.00113 Footnotes (1) Shippers receiving sex-vice under these rate schedules are required to furnish fuel reimbursement in-kind at the rates specified on Sheet No. 14. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 4 of 28 Northwest Pipeline GP FERC Gas Tariff Second Revised Sheet No. 8-A Fifth Revised Volume No. 1 Superseding First Revised Sheet No. 8-A STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules LS-2F and LS-21 (Dollars per Dth) Currently Effective Rate Schedule and Tariff Rate (1) Type of Rate Minimum Maximum Rate Schedule LS-2F (3) Demand Charge (2) 0.00000 0.03054 Capacity Demand Charge (2) 0.00000 0.00390 Volumetric Bid Rates Vaporization Demand-Related Charge (2) 0.00000 0.03054 Storage Capacity Charge (2) 0.00000 0.00390 Liquefaction 0.64110 0.64110 Vaporization 0.04184 0.04184 Rate Schedule LS-21 Volumetric 0.00000 0.00783 Liquefaction 0.64110 0.64110 Vaporization 0.04184 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, except that rates for leap years are computed on the basis of 366 days. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 5 of 28 Northwest Pipeline GP FERC Gas Tariff Fifth Revised Sheet No. 14 Fifth Revised Volume No. 1 Superseding Fourth Revised Sheet No. 14 STATEMENT OF FUEL 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 1.30% Rate Schedule TF-1 - Evergreen Expansion Incremental Surcharge (1) 0.50% Rate Schedule TF-2 1.30% Rate Schedule TI-1 1.30% Rate Schedule TFL-1 - Rate Schedule TIL-1 - Rate Schedule SGS-2F 0.58% Rate Schedule SGS-2I 0.58% Rate Schedule LS-1 3.12% Rate Schedule LS-2F 3.12% Rate Schedule LS-2I 3.12% Rate Schedule DEX-1 1.30% The fuel use factors set forth above shall be calculated and adjusted as explained in Section 14 of the General Terms 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 Expansion 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. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 6of28 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 7 of 28 Williams Northwest Pipeline GP Laren Gertsch Director Rates & Regulatory Affairs 295 Qhioeta Way Salt Lake City, UT 84W8 Phone: (aUl) 5B4-20O March15, 2012 .KitnherlyD. Bose, Secreta±y Federal Energy Regulatory Commission 888 First Street, NE Washington, D.C.20426 RE: North West Pipeline OP Docket No. R.12-________ Dear Ms. BOse Pursuant to Rule 207(a)(5) of the Rules of Practiee and Prqctdure: of the FLederal nrgj RegiiiatØI Comialon ("Commission"), 18 C.FR.. §385-207(;a)(5)(201 1), Northwest Pipeline OP ('Nrthwest") hereby submits for filing: o A Petition for Approval :of Settleme: ('Petition") requesting that the Cpnnnission approve- it Stipala'tion and Settlemeht Agreement ('Séffleñient') by April 26,2012; • The Settlement; and . A draft-Commission Letter Order Approving Uncontested Settlement. Northwest requests that the. Commission set March 27, 202 as the deadline for interventions and commemits. The supporting or non-opposing parties to this Settlement represent approximately 995 percent of Northwest's long-term firm transportation and storage capacity. In addition, 100 percertoftbe. hippert who .aotively participated ih the settlement disOiissicmn either sup.ort or do not oppose This Settlement Therefore, Northwest does not expect this Settlement to be contested le Rec II mitted, Gthsth or of Rates and Regulatory Affairs Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 8of28 UNITED STATES OF AMERICA BEFORE THE FEDERAL ENERGY REGULATORY COMMISSION Northwest Pipeline GP ) Docket No. RP12-_- ) PETITION OF NORTHWEST PIPELINE GP FOR APPROVAL OF SETTLEMENT Pursuant to Rule 207(a)(5) of the Federal Energy Regulatory Commissions ("Commission") Rules of Practice and Procedure, 18 C.F.R. § 385.207(a)(5)(201 1), Northwest Pipeline OP ("Northwest") hereby petitions the Commission for approval of the "Stipulation and Settlement Agreement," dated March 15, 2012 ("Settlement"), and associated pro forma tariff sheets submitted herewith. In support hereof, Northwest shows as follows: I. CORRESPONDENCE AND COMMUNICATIONS Communications concerning this filing and service of all documents should be addressed to the following: Laren Gertsch Director, Rates & Regulatory Affairs Northwest Pipeline OP 295 Chipeta Way P.O. Box 58900 Salt Lake City, Utah 84158-0900 (801) 584-7200 (801) 584-7764 (facsimile) Laren.Gertsch@Williams.com Bruce Reemsnyder Senior Counsel Northwest Pipeline GP 295 Chipeta Way P.O. Box 58900 Salt Lake City, Utah 84158-0900 (801) 584-6742 (801) 584-7862 (facsimile) Bruce.Reemsnyder(Williams.com Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 9 of 28 BACKGROUND On June 30, 2006, Northwest filed a general rate case pursuant to Section 4 of the Natural Gas Act ("NGA"), 15 U.S.C. § 717c, in Docket No. RP06-41 6-000. On March 30, 2007, the Commission approved a Stipulation and Agreement of Settlement ("2007 Settlement"), pursuant to which Northwest and the other parties agreed to settle the matters at issue in that general rate case proceeding. Section 9.6 of the 2007 Settlement requires Northwest to file an NGA Section 4 general rate case not later than July 1, 2012' for rates to become effective not later than January 1, 2013 ("2012 Rate Filing"). In anticipation of the 2012 Rate Filing, Northwest invited all of its shippers to engage in discussions to determine if a pre-filing settlement might be reached. Numerous and extensive meetings and discussions between Northwest and its shippers have been held from December 2011 through early March 2012. During the course of these meetings and discussions, the parties exchanged several offers and counteroffers. The Settlement is the product of these meetings and discussions. Through the Settlement, the Settling Parties have successfully resolved the issues in a practical and carefully constructed fashion, eliminating the need for testimony, discovery, hearing and briefing of the matters resolved. The avoidance of litigation is a valuable outcome, benefiting the Settling Parties, the Commission and the public interest. The supporting or non-opposing parties to this Settlement represent approximately 99.5 percent of Northwest's long-term firm transportation and storage capacity. In addition, 100 percent of the shippers who actively participated in the 1 Because July 1, 2012 is a Sunday, the effective filing deadline for the 2012 Rate Filing is June 29, 2012. 2 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Päge1Oof29 ....... settlement discussion either support or do not oppose this Settlement. Therefore, Northwest does not expect this Settlement to be contested. The attached Settlement reflects the Settling Parties' desire to resolve their issues and eliminate the need for Northwest to make the 2012 Rate Filing. Absent timely approval of the Settlement, Northwest will be required to make the 2012 Rate Filing by June 29, 2012. In order to provide Northwest sufficient time to prepare and file the 2012 Rate Filing if the Commission does not approve the Settlement, Northwest respectfully requests that the Commission act on the Settlement by April 26, 2012. LIII PETITION The Commission encourages pipelines and their customers to attempt to resolve rate and tariff issues before making NGA Section 4 filings. See Dominion Transmission, Inc., 111 FERC 1 61,285, at P 30 (2005) (Dominion"); Discovery Gas Transmission LLC, 122 FERC 161,099 at P 25 & 28 (2007). The Commission recognizes that a pre- filing settlement process enables the parties to efficiently resolve their rate and tariff issues without the expense of a hearing and lengthy litigation. The Commission has provided clear instructions for implementing a pre-filing settlement agreement. The pipeline should file for approval of the pre-filing settlement agreement pursuant to Rule 207(a)(5) of the Commission's Rules of Practice and Procedure, 18 C.F.R. § 385.207(a)(5). The petition for approval should include pro forma tariff sheets showing how the settlement agreement will be implemented. The Commission will treat the petition for approval of the settlement agreement as initiating a new proceeding and issue a notice providing for interventions, comments, and protests. If the Commission finds that the settlement agreement is fair and reasonable and in the 3 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company . . "iage11of28 ...... public interest, then it will approve the settlement agreement Dominion, 111 FERC ¶ 61,285, at P 32. The pipeline will then be directed to file, pursuant to NGA Section 4(d) and Section 154.203 of the Commission's regulations, actual tariff sheets implementing the settlement agreement consistent with the terms of the settlement agreement as approved by the Commission. The Commission will treat such a filing as a filing to comply with the Commission's order approving the settlement agreement, and the Commission will place tariff sheets that properly implement the settlement agreement, as approved, into effect on the date provided for in the settlement agreement. Id. Consistent with these instructions, Northwest files this petition requesting Commission approval of the subject Settlement without modification or condition. Appended to this petition is a draft Commission Letter Order approving the Settlement, which Letter Order also contains a summary of the terms of the Settlement, reflecting an overall balancing of the various competing interests on Northwest's system. Northwest seeks the Commission's prompt approval of the Settlement so that Northwest and its shippers may avail themselves of the benefits of the Settlement, without the expense of a hearing and lengthy litigation. 4 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page12of28 ........ IV. CONCLUSION WHEREFORE, Northwest rspecthi11y requests thai the Commission grant this petition and approve the SettIeinnt withontniodi ation Qr.conditioñ. Northwest further requests that the Commission grant any other authorizations or-wavers that it may deem necessary to approve the Settlement as proposed. DATED this 15dayofM.areh 2012. Respectfully submitted, NORTHWEST PIPELiNE GP Laren Qertsth Director, .Rates & Regulatory Affairs Northwest Pipeline GP 295 Chipeta Way Bo 58900 Salt Lake City, Utah 84158-0900 (801)584-7200. (801)584-7764 (faesiinile) Laren.GertchWj1liaxns.com Bruce Keenuyder Senior Counsel Northwest Pipeline GP 295 Chipeta Way P.O Box. 58.900 Salt Lake City, Ufah 8415 -8-0900 (801) 584-6742 (801) 584-7862 (facsimile) Bruce.Reemsnyder(Wil1iams.com Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page13of 28 - CERTIFICATE OF SERVICE I hereby certify that I have this day served the foregoing petition for Approval of Settlement and Stipulation and Settlement Agreement on each of Northwest Pipeline GPs shippers and affected sate regulatory commissions. Dated this 15th day of March, 2012. Bruce Reemsnyder Senior Counsel Northwest Pipeline, GP 295 Chipeta Way P.O. Box 58900 Salt Lake City, Utah 84158-0900 (80 l) 584-6742 (801) 584-7862 (facsimile) Bruce.Reemsnyder@Williams.corn Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 14of28 Appendix A Northwest Pipeline GP Docket No. RPI2-XXX Settling Parties Alcoa Inc. Avista Corporation Cardinal FG Company Cascade Kelly Holdings, LLC dba Columbia Pacific Bio-Refmery Cascade Natural Gas Corporation Chevron U.S.A. Inc. City of Blanding City of Buckley, Washington City Of Ellensburg City Of Enumclaw Clearwater Paper Corporation Columbia Properties Tahoe,LLC dba Mont Bleu Resort Casino & Spa ConAgra Foods Lamb Weston, Inc. Cross Timbers Energy Services, Inc. Cyanco Company, LLC EP Minerals, LLC Equilon Enterprises LLC dba Shell Oil Products US Evraz Inc. NA FortisBC Energy Inc. Frederickson Power LP Georgia-Pacific LLC Harrah's Operating Company dba Harrah's Casino Hotel Lake Tahoe Harvey's Tahoe Management Co., Inc. Idaho Power Company Idahoan Foods, LLC IGI Resources, Inc. Intermountain Gas Company International Paper Longview Fibre Paper and Packaging, Inc. Marathon Oil Company Newmont USA Ltd Northwest Industrial Gas Users Northwest Nathral Gas Company Northwest Pipeline GP Occidental Energy Marketing, Inc. Oregon Public Utility Commission Staff Exhibit No. 3 Case No. INT-G.12-01 Intermountain Gas Company Page 15 of 28 Appendix A Northwest Pipeline GP Docket No. RPI2-XXX Settling Parties (continued) Pacificorp Pan-Alberta Gas Ltd. Portland General Electric Company Premier Magnesia, LLC Public Utility District No. 1 of Clark County Puget Sound Energy, Inc. Roseburg Forest Products Shell Energy North America (US), LP Sierra Pacific Power Company Snohomish County PUD No. 1 Southwest Gas Corporation The Boeing Company Town Of Rangely TransAlta Energy Marketing Corp. United States Gypsum Company West Linn Paper Company Weyerhaeuser NR Company WPX Energy Marketing, LLC Exhibit No. 3 Case No. JNT-G-12-01 Intermountain Gas Company Page 16 of 28 Northwest Pipeline GP FERC Gas Tariff Pro Forma Sheet No. 5 Fifth Revised Volume No. 1 STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-1, TF-2, TI-1, TFL-1 and TIL-i (Dollars per Dth) Currently Base Effective Rate Schedule and Tariff Rate Tariff Rate (3) Type of Rate Minimum Maximum ACA(2) Minimum Maximum Rate Schedule TF-1 (4) (5) Reservation (Large Customer) System-Wide .00000 .41000 - .00000 .41000 15 Year Evergreen Exp. .00000 .36263 - .00000 .36263 25 Year Evergreen Exp. .00000 .34234 - .00000 .34234 Volumetric (Large Customer) System-Wide .00813 .03000 .00180 .00993 .03180 15 Year Evergreen Exp. .00813 .00813 .00180 .00993 .00993 25 Year Evergreen Exp. .00813 .00813 .00180 .00993 .00993 (Small Customer) (6) .00813 .72155 .00180 .00993 .72335 Scheduled Overrun .00813 .44000 .00180 .00993 .44180 Rate Schedule TF-2 (4) (5) Reservation .00000 .41000 - .00000 .41000 Volumetric .00813 .03000 - .00813 .03000 Scheduled Daily Overrun .00813 .44000 - .00813 .44000 Annual Overrun .00813 .44000 - .00813 .44000 Rate Schedule TI-1 Volumetric (7) .00813 .44000 .00180 .00993 .44180 Rate Schedule TFL-i (4) (5) Reservation - - - - - Volumetric - - - - Scheduled Overrun - - - - - Rate Schedule TIL-1 Volumetfic & - - - - - Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No. 1 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 17 of 28 Pro Forma Sheet No. 7 STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Dollars per Dth) Currently Effective Rate Schedule and Tariff Rate (1) Type of Rate Minimum Maximum Rate Schedule SGS-2F (2) (3) (4) (5) Demand Charge Pre-Expansion Shipper 0.00000 0.01562 Expansion Shipper 0.00000 0.04056 Capacity Demand Charge Pre-Expansion Shipper 0.00000 0.00057 Expansion Shipper - 2010 Phase 0.00000 0.00348 Volumetric Bid Rates Withdrawal Charge Pre-Expansion Shipper 0.00000 0.01562 Expansion Shipper 0.00000 0.04056 Storage Charge Pre-Expansion Shipper 0.00000 0.00057 Expansion Shipper - 2010 Phase 0.00000 0.00348 Rate Schedule SGS-21 Volumetric 0.00000 0.00224 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. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 18 of 28 Northwest Pipeline GP FERC Gas Tariff Pro Forma Sheet No. 7 Fifth Revised Volume No.! STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Dollars per Dth) Currently Effective Rate Schedule and Tariff Rate (1) Type of Rate Minimum Maximum Rate Schedule SGS-2F (2) (3) (4) (5) Demand Charge Pre-Expansion Shipper 0.00000 0.01562 Expansion Shipper 0.00000 0.04056 Capacity Demand Charge Pre-Expansion Shipper 0.00000 0.00057 Expansion Shipper - 2010 Phase 0.00000 0.00348 Volumetric Bid Rates Withdrawal Charge Pre-Expansion Shipper 0.00000 0.01562 Expansion Shipper 0.00000 0.04056 Storage Charge Pre-Expansion Shipper 0.00000 0.00057 Expansion Shipper - 2010 Phase 0.00000 0.00348 Rate Schedule SGS-21 Volumetric 0.00000 0.00224 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. Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No. 1 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 19 of 28 Pro Forma Sheet No. 8-A STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules LS-2F and LS-21 (Dollars per Dth) Currently Effective Rate Schedule and Tariff Rate (1) Type of Rate Minimum Maximum Rate Schedule LS-2F (3) Demand Charge (2) 0.00000 0.02587 Capacity Demand Charge (2) 0.00000 0.00331 Volumetric Bid Rates Vaporization Demand-Related Charge (2) 0.00000 0.02587 Storage Capacity Charge (2) 0.00000 0.00331 Liquefaction 0.90855 0.90855 Vaporization 0.03386 0.03386 Rate Schedule LS-21 Volumetric 0.00000 0.00662 Liquefaction 0.90855 0.90855 Vaporization 0.03386 0.03386 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, except that rates for leap years are computed on the basis of 366 days. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 20 of 28 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 21 of 28 NOVA Gas Transmission Ltd. GAS TRANSPORTATION TARIFF OF NOVA GAS TRANSMISSION LTD. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 22 of 28 NOVA Gas Transmission Ltd. Attachment 2 Table of Rates, Tolls and Charges Page 1 of Group 1 F':.D Demand Rate T-D Rate per Month I I Delivery Point Group 1 Delivery Point Name Pr Point "r Day Number ($/GJ) 2000 ALBERTA-B.C. BORDER 5.51 0.1986 31111 ALLIANCE CLAIRMONT INTERCONNECT APN 2.39 0.0861 31110 ALLIANCE EDSON INTERCONNECT APN 2.39 0.0861 31112 ALLIANCE SHELL CREEK INTERCONNECT APGC 2.39 0.0861 3002 BOUNDARY LAKE BORDER 3.44 0.1242 1958 EMPRESS BORDER 5.30 0.1911 .3886 GORDONDALE BORDER 3.44 0.1242 6404 MCNEILL BORDER 5.30 0.1911 I Group 2 FT-D Demand Rate tT-D Rate I I Subject to ATCOI I Delivery Point Group 2 Delivery Point Name per Month P Point per Day I Pipelines Number ($/() ($/GJ) I Franchise Fees' I I I Si 00(1 AT. PLASTICS SALES APN 559 0.1226 Yes 31001 ADM AGRI INDUSTRIES SALES APN 3.39 0.1226 Yes 3880 AECO INTERCONNECTION 2.39 0.0861 31003 AGRIUM CARSELAND SALES APS 2.39 0.0861 31002 AGRIUM FT. SASK SALES APN 2.39 0.0861 Yes 31004 AGRIUM REDWATER SALES APN 2.39 0.0861 31005 AINSWORTH SALES APGP 3.39 0.1226 31006 AIR UQUIDE SALES APN 3.39 0.1226 3214 AKUINU RIVER WEST SALES 2.39 0.0861 31007 ALBERTA ENVIROFUELS SALES APN 3.39 0.1226 Yes2 31008 ALBERTA HOSPITAL SALES APN 3.39 0.1226 Yes 3868 ALBERTA-MONTANA 3.44 0.1242 3059 ALLISON CREEK SALES 2.39 0.0861 31009 ALTASTEEL SALES APN 3.39 0.1226 Yes2 3562 AMOCO SALES (BP SALES TAP) 2.39 0,0861 31012 APL JASPER SALES APN 3.39 0.1226 Yes 3488 ARDLEY SALES 2.39 0.0861 3216 AURORA NO 2 SALES 2.39 0.0861 3135 AURORA SALES 2.39 0.0861 3423 BASHAW WEST SALES 2.39 0.0861 31013 BAYMAG SALES APS 2.39 0.0861 31014 BEAR CREEK COGEN SALES APGP 3.39 0.1226 3068 BEAVER HILLS SALES 2.39 0.0861 3933 BIG EDDY INTERCONNECTION 2.39 0.0861 3067 BIGSTONE SALES 2.39 0.0861 3468 BLEAK LAKE SALES 2.39 0.0861 3164 BRAINARD LAKE SALES 2.39 0.0861 3918 BUFFALO CREEK INTERCONNECTION 2.39 0.0861 31015 BURDETTCOGEN SALES APS 2.39 0.0861 3204 CABIN SALES 2.39 0.0861 3109 CALDWELL SALES 2.39 0.0861 31016 CALGARY ENERGY CENTRE SALES APS 2.39 0.0861 Yes 3634 CANOE LAKE SALES 2.39 0.0861 3165 CANOE LK SLS #2 2.39 0.0861 3866 CARBON INTERCONNECTION 2.39 0.0861 3484 CARIBOU LAKE SALES 2.39 0.0861 3157 CARIBOU LK SOUTH SL 2.39 0.0861 3106 CAFJION CREEK SALES 2.39 0.0861 3101 CAROLINE SALES 2.39 0.0861 31017 CAFISELAND COGEN SALES APS 2.39 0.0861 3495 CAVALIER SALES . . 2.39 0.0861 31018 CHAIN LAKES COOP SALES APS 2.39 0.0861 3907 CHANCELLOR INTERCONNECTION 2.39 0.0861 3151 CHEECHAM W. #2 SALES 2.39 0.0861 3622 CHEECHAM WEST SALES 2.39 0.0861 6014 CHEVRON AURORA SALES 2.39 0.0961 31019 CHEVRON FT. SASK SALES APN 3.39 0.1226 Yes TARIFF Effective: January 1, 2012 (Amended June 1, 2012) Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 23 of 28 Gas Transmission Northwest LLC FERC Gas Tariff Fourth Revised Volume No. 1-A FERC GAS TARIFF FOURTH REVISED VOLUME NO. 1-A GAS TRANSMISSION NORTHWEST LLC FILED WITH THE FEDERAL ENERGY REGULATORY COMMISSION Communications Concerning This Tariff Should Be Addressed To: Joan Collins Manager, Tariffs and Compliance Gas Transmission Northwest LLC Mailing Address: P.O. Box 2446 Houston, TX 77252-2446 Courier Address: 717 Texas Street, Suite 2400 Houston, TX 77002-2761 Phone: (832) 320-5651 Fax: (832) 320-6651 U. Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 24 of 28 Gas Transmission Northwest LLC PART 4.1 FERC Gas Tariff 4.1 - Statement of Rates Fourth Revised Volume No. 1-A FTS-1 and LFS-1 Rates v.7.0.0 Superseding v.6.0.0 STATEMENT OF EFFECTIVE RATES AND CHARGES FOR TRANSPORTATION OF NATURAL GAS Rate Schedules FTS-1 and LFS-1 RESERVATION DAILY DAILY MILEAGE (a) NON-MILEAGE (b) DELIVERY (c) FUEL (d) (Dth-MILE) (Dth) (Dth-MILE) (Dth-MILE) Max. Min. Max. Mm. Max. Min. Max. Min. BASE 0.000498 0.000000 0.039216 0.000000 0.000016 0.000016 0.0050% 0.0000% SIP (e) (e) 0.000000 (e) 0.000000 0.000016 0.000016 0.0050% 0.0000% EXTENSION CHARGES MEDFORD E-1 (f) 0.003290 0.000000 0.005498 0.000000 0.000026 0.000026 --- -- E-2 (g)(1) 0.0093 63 0.000000 -- - 0.000000 0.000000 - - (WWP) E-2 (hXI) 0.002964 0.000000 - - 0.000000 0.000000 - - (Diamond 1) E-2(hXI) 0.001163 0.000000 --- - 0.000000 0.000000 -- - (Diamond 2) COYOTE SPRINGS E-3 (i) 0.001412 0.000000 0.001420 0.000000 0.000000 0.000000 OVERRUN CHARGE (j) SURCHARGES ACA (k) - - - - 0.001800 0.001800 - -- Issued: January 11, 20.12 Docket No. RP12-301-000 Effective: January 1, 2012 Accepted: February 7, 2012 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 25 of 28 Foothills Pipe Lines Ltd. Page 1 PHASE I GAS TRANSPORTATION TARIFF OF FOOTHILLS PIPE LINES LTD. This Gas Transportation Tariff is subject to the National Energy Board Act, is available for inspection during normal business hours and is also available electronically at www.transcanada.com . Communications concerning this Gas Transportation Tariff should be addressed to: Foothills Pipe Lines Ltd. 450 First Street S.W. Calgary, Alberta T2P5H1 Attention: Greg Szuch TARIFF —PHASE I Effective Date: April 1, 2007 Exhibit No. 3 Case No. INT.G-12-01 Intermountain Gas Company Page 26 of 28 Foothills Pipe Lines Ltd. Page 1 TABLE OF EFFECTIVE RATES 1.Rate Schedule FT, Finn Transportation Service Demand Rate ($/GJ/Km/Month) Zone 6 0.0067657123 Zone 7 0.0062022433 Zone 8* 0.0167593 368 Zone 9 0.0090496758 2.Rate Schedule OT, Overrun Transportation Service Commodity Rate ($IGJIKrn) Zone 6 0.0002440093 Zone 7 0.0002236875 3.Rate Schedule IT, Interruptible Transportation Service Commodity Rate ($/GJJKm) Zone 8* 0.000604435 1 Zone 9 0.0003263818 * For Zone 8, Shippers Haul Distance shall be 170.7 kin. 4. TARIFF - PHASE I Effective Date: January 1, 2012 Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 27 of 28 FERC GAS TARIFF SECOND REVISED VOLUME NO. 1 of QUESTAR PIPELINE COMPANY filed with the FEDERAL ENERGY REGULATORY COMMISSION Communications regarding this Tariff should be addressed to: L. Bradley Burton, General Manager Federal Regulatory Affairs and Chief Compliance Officer Questar Pipeline Company 333 South State Street (84111) P. 0. Box 45360 Salt Lake City, UT 84145-0360 Telephone: (801) 324-2459 FAX: (801) 324-5623 C. STATEMENT OF RATES Base Annual Currently Tariff Charge Effective Rate Adjustment 4/ Rate (b) (c) (d) $ $ $ 2.87375 2.87375/Dth 0.00000 0.00000/Dth 0.03872 0.03872/0th 0.03872 0.03872/Dth 2.85338 2.85338/Dth 0.00000 0.00000/Dth 0.02378 0.02378/Dth 0.00000 0.00000/Dth 0.01049 0.01781 0.30315 0.01781 0.05927 0.00000 0.01049 0.01781 0.00180 0.00180 0.00180 0.00180 0.01229/Dth 0.01781/Dth 0.30495/Dth 0.01961/Dth 0.05927/Dth 0.00000/Dth 0.01229/Dth 0.01781/Dth OPTIONAL VOLUMETRIC RELEASES 2/ Peaking Storage Service - PKS Maximum 5J 3.40890 Minimum 0.00000 Firm Storage Service - FSS Maximum 51 0.57068 Minimum 0.00000 Storage Usage Charges Applicable to Volumetric Releases 3J Peaking Storage Service - PKS: Injection 0.03872 Withdrawal 0.03872 Clay Basin Storage Service - FSS: Injection 0.01049 Withdrawal 0.01781 3.40890/Dth 0.00000/Dth O57068/Dth 0.00000/Dth 0.03872/0th 0.03872/0th 0.00180 0.01229/Dth 0.01781/0th Exhibit No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page 28 of 28 Questar Pipeline Company FERC Gas Tariff Statement of Rates Second Revised Volume No. 1 Section Version: 4.0.0 Rate Schedule/ Type of Charge (a) PEAKING STORAGE Monthly Reservation charge Maximum / Minimum Usage Charge Injection Withdrawal CLAY BASIN STORAGE Firm Storage Service - FSS Monthly Reservation Charge Deliverability Maximum & Minimum Capacity Maximum Minimum Usage Charge Injection Withdrawal Authorized Overrun Charge Maximum Minimum Interruptible Storage Service - ISS Usage Charge Inventory .1/ Maximum Minimum Injection Withdrawal PARK AND LOAN SERVICE - PALl Daily Charge Maximum 0.30315 - 0.30315/0th Minimum 0.00000 - 0.00000/Dth Delivery Charge 0.02830 0.00180 0.03010/0th FUEL REIMBURSEMENT - 10% (0.2% utility and 1.8% compressor fuel) for Rate Schedule PALl Filed On: November 22, 2011 Effective On: January 1, 2012 EXHIBIT NOS. 4-11 CASE NO. INT-G-12-01 INTERMOUNTAIN GAS COMPANY (8 pages) INTERMOUNTAIN GAS COMPANY Summary of Gas Cost Changes Annual Therm,! 10(1!2011 Total Annual Annual Therm,! 10!1l2012 Total Annual Cost of Service Allocation of Gas Cost Adjustment R Line Billing Determinants Prices Cost Billing Determinants Prices Coat Annual No. Description INT.G-11.01 INT.G-11-01 INT.G.11.01 INT.G.12-01 INT.G.12.01 INT.G-12.01 Difference RS'i RS-2 OS-I LV-1 (a) ) (c) (d) (e) (f) (g) (h) (I) 0) (k) (I) 1 DEMAND CHARGES: 2 Transportation: 3 NWP IF-I Demand I (Full Rate)m 807,103,200 $ 0.03760 $ 30,347,351 886,804,000 $ 0.04102 $ 36,374,300 $ 6,026,949 $ 725,108 $ 3,304,431 $ 1,971,524 $ 25,886 4 MNP IF-i Demand 1 (Discounted) 0) 153,192,960 0.02093 3,206,351 171,206,900 0.02006 3,434,839 228,488 27,490 125,274 74,743 981 5 Upstream Capocity 1,250,243,140 0.01355 16,945,030 1,201,426,080 0.01357 16,300,997 (644,033) (77,484) (353,108) (210,875) (2,766) 6 Storage: 7 SOS-i 8 Demand 303,370 M 0.00155 171,742 (6) 303,370 A 0.00156 172,542 9 Capacity Demand 10,920,990 R 0.00006 223,225 (5) 10,920,990 R 0.00006 226,206 (6) 10 TF-2 Reservation 10,920,990 R 0.03798 414,779 10,920,990 0.04021 439,173 11 TF-2 Redelvery Charge 10,920,990 0.00300 32,763 10,920,990 0.00300 32,763 12 LS 13 Demand 1,132,000 (M 0.00306 0.00306 1,264,331 (6) 1,132,000 (5) 0.00308 1,261,852 14 Capacity 10,962,235 R 0.00039 1,560,474 10,962,350 (5) 0.00039 1,560,491 15 Liquefaction 10,962,235 R 0.06411 702,789 10,962,350 R 0.06411 702,796 16 Vaporization 10,962,235 )5( 0.04184 458,660 10,962,350 0.04104 458,665 17 TF-2 Reservation 10,962,235 (6) 0.03798 416,346 10,962,350 0.04021 440,844 18 TF-2 Redelivery Charge 10,962,235 rv 0.00300 32,887 10,962,350 °' 0.00300 32,887 19 Other Storage Facdtea 20 COMMODITY CHARGES: 21 Total ProducerfSuppller Purchases Including Storage 325,602,049 0.41812 (8) 136,140,729 325,602,049 0.33489 109,040,870 22 TOTAL ANNUAL COST DIFFERENCE 23 Normalized Sales Volumes (lfl!II . 12131!11) 24 Average Base Rate Change 25 Other Permanent Changes Proposed: 26 Elimination of Temporary Credits and Surcharges from Case No. 841-6-11-01 27 Adjustment to Fixed Cost Collection Rate (see EyJithft 5, Line 24) 28 Total Permanent Changes Proposed fines 24 through 27): 29 Temporary Surcharge (Credit) Proposed (Exhibit No. 6, line d Coin (bXe)) 30 Proposed Average Per Therm Change in Intermountain Gas Company Tariff 11t See WoitipaperNo. 5, Line 8 See Wortipoper No.1 Sao Wortipaper No.2 (4)See Worlrpaper No.3 (5)Represents Non-Additive Demand Charge Determinants Price Reflects Deity Charge; Annual Charge (Column (d) 4(g)) equals Price (Column (c) & (f)) tines Annual Thermu48illng Determinants (Column () & (e)) tines 365. Actual Prices include 6 decimals See Wortipaper No. 4, Line 33, Column (e) °1WACOG was approved in INT-G-11-03 800 96 439 262 3 2,981 359 1,634 975 13 24,394 2,935 13,374 7,980 105 (2,479) (298) (1,359) (811) (ii) 17 2 9 6 - 7 1 4 2 - 5 1 2 2 - 24,498 2,947 13,432 8,814 105 157,873 R 18,970 86,448 51,578 677 (27,099,859) (2,866,596) (14,945,356) (9,018,405) (269,500) $ (21,280,559) $ (2,166,469) $ (11,754,778) $ (7,114,805) $ (244,507) 34,441,859 179,568,956 108,355,215 3,238,019 $ (0.08290) $ (0.06546) $ (0.06566) $ (0.07551) 0.07748 0.06720 0.07988 0.04992 0.00785 (0.00213) (0.00767) 0.00251 0.02243 (0.00039) 0.00655 (0.02308) (0.02618) (0.02332) (0.02861) (0.02818) $ (0.00375) $ (0.02371) $ (0.02206) $ (0.05126) -V F 0) -0) X ID CD us (D CD -o Z o C 0 Z 0 00 Z OC) Cn y , 3 •0 0) INTERMOUNTAIN GAS COMPANY Summary of Fixed Gas Cost Charges Annual Thermsl Line Billing Determinants No. Description lNT-G11-01 (a) (b) 1 DEMAND CHARGES: 2 Transportation: 3 NWP IF-i Demand 1 (Full Rate) 621,801060 4 NWP IF-i Demand 1 (Discounted) 338,495,100 5 Upstream Capacity 1,250243,140 6 Storage: 7 SOS-i 8 Demand 303,370 9 Capacity Demand 10,920,990 10 TF-2 Reservation 10,920,990 11 TF-2 Redeilvery Charge 10,920,990 12 IS-i 13 Demand 1,132,000 14 Capacity 10,962,235 15 LIquefaction 10,962,235 16 Vaporization 10,962,235 17 TF-2 Reservation 10,962,235 18 TF-2 Redetivery Charge 10,962,235 19 Other Storage Facilities 20 Total Fixed Gas Cost Charges 21 Normalized Sales Volumes (INT-G-12-01 Estimated Volumes) 22 Fixed Cost Collection per Therm (Line 20 divided by Line 21) 23 Current Fixed Cost Collection per Therm 24 Adjustment to Fixed Cost Collection (Line 22 mInus Line 23) 25 FIXED COST COLLECTION RATE CALCULATION: 26 Adjusted Fixed Cost Collection Per Therm (Line 22) 27 Incremental Fixed Cost Collection 28 INT-G-12-01 Fixed Costs Collected Annual Cost of Service Allocation of Gas Coat Adjustment Cost INT-G-11-01 RS-1 RS-2 GS-1 LV-1 (cl) (e) (f) (g) (h) 24,392,417 $ 2,934,676 $ 13,373,777 $ 7,979,199 $ 104,765 9,161,285 1,102,203 5,022,913 2,996,821 39,348 16,945,030 2,038,674 9,290,553 5,543,024 72,779 171,742 12) 20,662 94,162 56,180 738 223,225 12) 26,856 122,389 73,021 959 414,779 49,902 227,414 135,682 1,781 32,763 3,942 17,963 10,717 141 1,264,331 121 152,113 693,203 413,585 5,430 1.560,474 121 187,742 855,571 510,459 6,702 702,789 84,553 385,323 229,895 3,018 458,660 55,182 251,472 150,036 1,970 416,346 50,091 228,273 136,194 1,788 32,887 3,957 18,031 10,758 141 3,083,891 371,026 1,690,824 1,008,796 13,245 58,860,619 $ 7,081,579 $ 32,271,868 $ 19,254,367 $ 252,805 33,539,901 182,285,966 107,719,520 3,343,141 $ 0.21114 $ 0.17704 $ 0.17875 $ 0.07562 $ 0.20329 $ 0.17917 $ 0.18642 $ 0.07311 $ 0.00785 $ (0.00213) $ (0.00767) $ 0.00251 $ 0.21114 $ 0.17704 $ 0.17875 $ 0.07562 0.02033 0.01777 0.01757 0.00772 $ 0.23147 $ 0.19481 $ 0.19632 $ 0.08334 1011(2011 Prices INT-G-1 1-01 (c) $ 0.03923 $ 0.02706 0.01355 0,00155 0.00006 0.03798 0.00300 0.00306 0.00039 0.06411 0.04184 0.03798 0.00300 See Workpaper No. 5, Line 8 121 Price Reflects Daily Charge; Annual Charge (Column (d)) equals Price (Column (C)) times Annual Therms (Column (b)) times 365. (3) See Exhibit 4, Lines 1-19 mom 0) .-'O) X CD (B - 0 Z o C 0 Z - G) G) to a), B 0) INTERMOUNTAIN GAS COMPANY Summary of Proposed Temporary Surcharges (Credits) Cost of Service Allocation of Deferred Gas Costs Line No. Description RS-1 RS-2 GS-1 LV-1 (a) (b) (c) (d) (e) I Management of Pipeline Transportation Capacity (1) $ (0.01302) $ (0.01138) $ (0.01125) $ (0.00494) 2 Proposed Temporary Surcharge (Credit) - Fixed Deferral (2) (0.01395) (0.01273) (0.01815) (0.02188) 3 Proposed Temporary Surcharge (Credit) - Variable Deferral 0.00079 (3) 0.00079 (3) 0.00079 (3) (0.00136) (4) 4 Total Proposed Temporary Surcharges (Credits) $ (0.02618) $ (0.02332) $ (0.02861) $ (0.02818) (1)See Exhibit No. 7, Line 5, Columns (c) - (f) (2)See Exhibit No. 8, Line 10, Columns (c) - (0 (3)See Exhibit No. 9; Line 4, Column (b) plus Line 12, Column (b) (4)See Exhibit No. 9; Line 4, Column (b) plus Line 20, Column (b) -0 EF -0 2 0 C 0 Z -,, 0 - Z Q) 00 P $ (0.01302) $ (0.01138) $ (001125) $ (0.00494) RS-1 RS-2 GS-1 LV-1 (c) (d) (e) (f) (160,222) $ (730,154) $ (435,632) $ (5,720) (288,090) (1,312,868) (783,297) (10,285) (448,312) $ (2,043,022) $ (1,218,929) $ (16,005) 34,441,859 179,566,956 108,355,215 3,238,019 Total (b) $ (1331,728) $ (2,394,540) $ (3,726,268) INTERMOUNTAIN GAS COMPANY Allocation of Annualized Credits Resulting from Management of Pipeline Transportation Capacity Cost of Service Allocation of Deferred Gas Costs (1) Line No. Description (a) 1 Segmentation Credits 2 Northwest Pipeline Capacity Releases 3 Total Management of Pipeline Transportation Capacity 4 Normalized Sales Volumes (Ill/li - 12/31/11) 5 Proposed Price Adjustment Per Therm (1) See Workpaper No. 5, Line 8 05C)rl, - ) X M CD ca (DCD& -0 Z — o C 0Z -, o G)G) 2 •0 0) INTERMOUNTAIN GAS COMPANY Proposed Temporary Surcharges (Credits) - Fixed Costs Deferred Account 1860 Estimated Cost of Service Allocation of Deferred Gas Costs (2) Sept. 30, 2012 Balance (1) RS-1 RS-2 GS-1 LV-1 (b) (c) (d) (e) (U $ (36,816) $ (14,940) $ (85,150) $ 59,287 $ 3,987 1,616,301 302,670 1,315,972 50,828 (53,169) (5,216,580) (627,612) (2,860,126) (1,706,437) (22,405) (1,074) (129) (589) (351) (5) (4,818,868) (567,788) (2,620,665) (1,612,841) (17,574) 3,653,011 427,385 1,964,321 1,242,978 18,327 $ (4,804,026) $ (480,414) T--(2-286,237) $ (1,966,536) $ (70,839) 34,441,859 179,566,956 108,355,215 3,238,019 $ (0.01395) $ (0.01273) $ (0.01815) $ (0.02188) Line No. Description (a) 1 Fixed Costs: 2 From INT-G-1 1-01 (Accounts 1860.2050 - 2090) 3 Fixed Cost Collection Adjustment (Accounts 1860.2200) 4 Capacity Releases & Purchases (Account 1860.2320) 5 Interest (Account 1860.2430) 6 Management of Pipeline Transportation Capacity (Account 1860.2530) 7 Amortization of 1860.2530 (Accounts 1860.2540 - 1860.2550) 8 Total Fixed Costs 9 Normalized Sales Volumes (111111 - 12/31111) 10 Proposed Temporary Surcharge (Credit)-Fixed Costs (1)See Worlcpaper No. 6, Page 1, Lines 53 -75 and Page 2, Lines 1 -37 (2)See Workpaper No. 5, Line 8 - ) )< c CD CD, CD -0 Z - o 0 Z Q O) Z Q 00 0)' Cl) 3 0 Cl) Exhibit No. 9 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I INTERMOUNTAIN GAS COMPANY Proposed Temporary Surcharges (Credits) Variable Costs Line No. Description Amount (a) (b) 1 Account 1860 Variable Amounts Which Apply to RS-1, RS-2, OS-I, and LV-1: 2 Account 1860 Variable Costs $ (1,286,355) (1) 3 Normalized Sales Volumes (1/1/11 - 12/31/11) 325,602,049 4 Proposed Temporary Surcharge (Credit) - Variable Costs $ (0.00395) 5 Lost and Unaccounted For Gas Amounts Which Apply to RS-1, RS-2, and GS-I: 6 Lost and Unaccounted For Gas Amounts from INT-G-1 0-03 (Account 1860-2120) $ (1090,757) (2) 7 Lost and Unaccounted For Gas Amortization (Account 1860-2130) 1,068,039 8 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-10-03 (22,718) 9 Lost and Unaccounted For Gas INT-G-12-01 1,549,466 (4) 10 Total Lost and Unaccounted For Gas Amounts Which Apply to RS-1, RS-2, and GS-1 $ 1,526,748 11 Normalized Sales Volumes (1/1/11 - 12/31/11) 322,364,030 12 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For Gas Costs $ 0.00474 13 Lost and Unaccounted For Gas Amounts Which Apply to LV-I, T-3, T-4, and 1-5: 14 Lost and Unaccounted For Gas Amounts from INT-G-1 0-03 (Account 1860-2120) $ (356,047) 15 Lost and Unaccounted For Gas Amortization (Account 1860-2140) 451,026 (6) 16 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-10-03 94,979 17 Lost and Unaccounted For Gas INT-G-12-01 516,493 18 Total Lost and Unaccounted For Gas Amounts Which Apply to LV-1, T-3, T4 and T-5 $ 611,472 19 Normalized Sales Volumes (1/1/11 - 12/31/11) 236,392,499 20 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For Gas Costs $ 0.00259 (1)See Workpaper No. 6, Page 1: Line 7, Column (e); Line 11, Column (d) & Line 17, Column (e) (2)See Workpaper No. 6, Page 1, Line 20, Column (c) (3)See Workpaper No. 6, Page 1, Line 26, Column (d) (4)See Workpaper No. 6, Page 1, Line 41, Column (d) plus Line 47, Column (e) (5)See Workpaper No. 6, Page 1, Line 21, Column (c) (6)See Workpaper No. 6, Page 1, Line 30, Column (d) See Workpaper No. 6, Page 1, Line 42, Column (d) plus Line 51, Column (e) Exhibit No. 10 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I Line No. INTERMOUNTAIN GAS COMPANY Proposed One-Time Variable Credit Description (a) Amount (b) 1 Proposed One-Time Variable Credit: 2 Account 1860.2180 Credit through 6/30/12 $ (11,937,692) (1) 3 Actual Sales Volumes (7/1/11 - 6/30112) 307,918,911 4 Proposed One-Time Variable Per Therm Credit $ (0.03877) (1) See Workpaper No. 6, Pagel, Line 10, Column (d) I 12 Total Transportation 13 Total Demand volumes removed from the S/therm calculations Line Description (a) 1 Gas Sales: 2 RS-1 Residential 3 RS-2 Residential 4 GS-1 General Service 5 LV-1 Large Volume 6 Total Gas Sales 7 1-3 Transportation 8 1-4 Transportation 9 T-5 Transportation (Demand) 10 1-5 Transportation (Commodity) 11 Total 1-5 Annual Therms/CD Vols. Revenue $ITherm (b) (c) (d) 34441,859 $ 29,777,743 $ 0.86458 179566,956 136,373,920 0.75946 108,355215 76,225,727 0.70348 3,238019 1,637434 0.50569 325,602,049 244,014,824 0.74943 72,684,394 1,176,033 0.01618 141,865,782 5,883,174 0.04147 660,840 556,778 0.84253 18,604,304 16,000 0.00086 18,604,304 572,778 0.03079 233.154,480 7.631,985 0.03273 $ 0.45037 Revenue $ITherm (e) (f) $ (129,157) $ (0.00375) (4,257,533) (0.02371) (2,390,316) (0.02206) (165,981) (0.05126) (6,942,987) (0.02132) 304,548 0.00419 594,418 0.00419 77,952 0.00419 77,952 0.00419 976,918 S (5.966.0691 $ 0.00419 (0.010681 Proposed Average Prices Effective 101112012 Revenue $/Therm (g) (h) $ 29,648,586 $ 0.86083 132,116,387 0.73575 73,835,411 0.68142 1,471,453 0.45443 237,071,837 0.72811 1,480,581 0.02037 6,477,592 0.04566 556,778 0.84253 93,952 0.00505 650,730 0.03498 8,608,903 $ 245,680,740 $ 0.03692 0.43969 Percent Change (i) -0.43% -3,12% -3.14% -10.14% -2.84% 25.90% 10.10% 0.00% 487.21% 13.61% 12.80% -2.37% -0 5 03.-. 0) X In CD CD g CD & "0 o C 0 Z !. Z •_ 00 Cn 0 C3 3 '0 0) INTERMOUNTAIN GAS COMPANY Analysis of Annualized Price Change by Class of Service Normalized Volumes for Twelve Months Ended December 31, 2011 Average Prices Effective Proposed per Case Nos. INT-G-11-01 & INT-G-11-03 Adjustments Effective Commission Order Nos. 32372 & 32450 1011/2012 RECEIVED 2012 AUG TO ANIO:30 Uic -'J rUC.t-i UTILTE MMSSC WORKPAPER NOS. 1-8 CASE NO. INT-G-12-01 INTERMOUNTAIN GAS COMPANY (9 pages) Workpaper No. I Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline IF-I Full Rate Demand Costs Line INT-G.11-01 INT-G-11-01 INT-G-11.01 No. Transportation Annual Therms Prices Annual Cost (a) (b) (c) (d) I TF-i Demand 1 Contract #1 413,667,840 $ 0.038913 $ 16,097,001 2 IF-I Demand 1 Contract #2 25,620,000 0.053194 1,362,835 3 IF-i Demand I Contract #3 73,200,000 0.037984 2,780,430 4 IF-i Demand I Contract #4 23,607,000 0.037984 896,688 5 IF-i Demand I Contract #5 49,106,220 0.037984 1,865,251 6 IF-i Demand 1 Contract #6 36,600,000 0.037984 1,390,212 7 IF-i Demand 1 Contract #7 43,920,000 0.037984 1,668,258 8 TF-1 Demand 1 Contract #8 (1) 36,600,000 0.024690 903,642 9 IF-i Demand I Contract #9 (1) 104,782,140 0.032286 3,383,034 10 Total Annual Cost 807,103,200 $ 0.037600 $ 30,347,351 Line INT-G..1 2-01 INT-G-12-01 INT-G-12-01 No. Transportation Annual Therms Prices Annual Cost (a) (b) (c) (d) 11 IF-i Demand I Contract #1 412,537,600 $ 0.041064 $ 16,940,550 12 IF-i Demand 1 Contract #2 25,550,000 0.054360 1,388,910 13 IF-i Demand 1 Contract #3 73,000,000 0.040214 2,935,648 14 IF-i Demand 1 Contract #4 64,389,650 0.040214 2,589,386 15 IF-i Demand I Contract #5 46,230,900 0.040214 1,859,147 16 IF-i Demand i Contract #6 36,500,000 0.040214 1,467,823 17 IF-i Demand 1 Contract #7 (1) 87,600,000 0.040214 3,522,778 18 IF-i Demand I Contract #8 (1) 36,500,000 0.040214 1,467,823 19 IF-i Demand 1 Contract #9 (1) 104,495,850 0.040214 4,202,235 20 Total Annual Cost 886,804,000 $ 0.041017 $ 36,374,300 21 Total Annual Cost Difference (Row 20 minus Row 10) $ 6,026,949 (2) This contract was included on Workpaper No. 2 in lNI-G-1 i-Oi as a discounted contract. The contract is now priced at full rate. (2) See Exhibit 4, Line 3, Column (h) Workpaper No. 2 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-1 Discounted Demand Costs Line INT-G-1 1-01 INT-G-1 1-01 INT-G-1 1-01 No. Transportation Annual Therms Prices Annual Cost (a) (b) (c) (d) I TF-1 Demand 1 Contract #2 28,548,000 $ 0.020895 $ 596,508 2 IF-i Demand I Contract #3 29,484,960 0.020147 594,030 3 TF-1 Demand 1 Contract #4 58,560,000 0.018992 1,112,171 4 IF-i Demand I Contract #5 36,600,000 0.024690 903,642 5 Total Annual Cost 153,192,960 0.020930 3,206,351 Line INT-G-1 2-01 INT-G-1 2-01 INT-G-1 2-01 No. Transportation Annual Therms Prices Annual Cost (a) (b) (C) (d) 6 IF-I Demand I Contract #1 14,052,500 $ 0.020107 $ 282,559 7 TF-i Demand 1 Contract #2 29,404,400 0.021330 627,190 8 TF-1 Demand 1 Contract #3 58,400,000 0.022118 1,291,685 9 IF-i Demand I Contract #4 36,500,000 0.0261 39 954,085 10 TF-i Demand I Contract #5 32,850,000 0.008503 279,320 ii Total Annual Cost 171,206,900 0.020063 3,434,839 12 Total Annual Cost Difference (Row 11 minus Row 5) $ 228,488 (1) (1) See Exhibit 4, Line 4, Column (h) Workpaper No. 3 Case No. INT-G-12-01 Intermountain Gas Company Page lofI INTERMOUNTAIN GAS COMPANY Summary of Upstream Capacity Costs Line INT-G-11-01 INT-G-1 1-01 INT-G-1 1-01 No. Transportation Annual Therms Prices Annual Cost (a) (b) (c) (d) 1 Upstream Agreement #1 190,217,520 $ 0.016760 $ 3,188,101 2 Upstream Agreement #2 149,664,020 0.009681 1,448,863 3 Upstream Agreement #3 155,553,660 0.017336 2,696,640 4 Upstream Agreement #4 301,155,780 0.016760 5,047,459 5 Upstream Agreement #5 293,524,680 0.009674 2,839,559 6 Upstream Agreement #6 160,127,480 0.01 3891 2,224,408 7 Total Annual Cost $ 17,445,030 8 Estimated Upstream Capacity Release Credits $ (500,000) 9 Total Annual Cost Including Capacity Release Credits $ 16,945,030 Line INT-G-12-01 INT-G-12-01 lNT-G-1201 No. Transportation Annual Therms Prices Annual Cost (a) (b) (c) (d) 10 Upstream Agreement #1 - $ - $ - 11 Upstream Agreement #2 25,933,250 0.009924 257,359 12 Upstream Agreement #3 155,025,220 0.017735 2,749,310 13 Upstream Agreement #4 477,215,600 0.017201 8,208,667 14 Upstream Agreement #5 378,465,810 0.009930 3,758,103 15 Upstream Agreement #6 164,786,200 0.011090 1,827,558 16 Total Annual Cost $ 16,800,997 17 Estimated Upstream Capacity Release Credits $ (500,000) 18 Total Annual Cost Including Capacity Release Credits $ 16,300,997 19 Total Annual Cost Difference (Row 18 minus Row 9) $ (644,033) (1) (1) See Exhibit 4, Line 5, Column (h) Workpaper No. 4 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Other Storage Facility Costs INT-G-11-01 Line Monthly INT-G-11.01 INT-G-11-01 INT-0-11-01 No. Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost (a) (b) (c) (d) (e) 1 Demand Costs - 2 Clay Basin I Reservation 266,250 > $ 0.285338 $ 75,971 $ 911,652 3 Clay Basin II Reservation 221,840 (1) 0.285338 63,299 759,588 4 Clay Basin III 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 0.002378 63,314 759,768 7 Clay Basin Ill Capacity 25,560,000 0.002378 60,782 729,384 8 Total Demand Costs 84,135,000 $ 400,123 $ 4,801,476 9 Cycling Costs - 10 Clay Basin Cycling Costs 84,135,000 0.000741 $ 62,305 $ 747,665 11 Rexburg LNG Facility 12 Transportation Reservation $ 17,813 $ 213,750 13 Variable Transportation 21,000 14 Total Rexburg LNG Facility Costs $ 234,750 15 Storage Demand Charge Credit $ (2,700,000) 16 Total Costs Including Storage Credit $ 3,083,891 INT-G-12-01 Line Monthly INT-G-12-01 INT-G-12-01 INT-G-12-01 No. Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost (a) (I,) (c) (d) (e) 17 Demand Costs - 18 Clay Basin I Reservation 266,250 (1) $ 0.285338 $ 75,971 $ 911,652 19 Clay Basin II Reservation 221,840 0.285338 63,299 759,588 20 Clay Basin Ill Reservation 213,010 0.285338 60,780 729,360 21 Clay Basin I Capacity 31,950,000 0.002378 75,977 911,724 22 Clay Basin II Capacity 26,625,000 0.002378 63,314 759,768 23 Clay Basin Ill Capacity 25,560,000 > 0.002378 60,782 729,384 24 Total Demand Costs 84,135,000 $ 400,123 $ 4,801,476 25 Cycling Costs - 26 Clay Basin Cycling Costs 84,135,000 $ 0.001033 $ 86,929 $ 1,043,148 27 Rexburg LNG Facility 28 Transportation Reservation $ 7,245 $ 86,940 29 Variable Transportation 10,000 30 Total Rexburg LNG Facility Costs $ 96,940 31 Estimated Storage Demand Charge Credit $ (2,700,000) 32 Total Costs Including Storage Credit $ 3,241,564 33 Total Annual Cost Difference Including Storage Credit (Row 32 minus Row 16) $ 157,673 (4) 111 Charge Based on Maximum Daily Withdrawal Charge Based on Maximum Contractual Capacity ' Non Additive Billing Determinants; Includes only Capacity Volumes (4) See Exhibit 4, Line 19, Column (h) Workpaper No. 5 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I INTERMOUNTAIN GAS COMPANY Peak Day Analysis for Demand Allocators Line Peak Firm Sales Total No. Description RS-1 RS-2 GS-1 LVI Peak Sales (a) (b) (c) (d) (e) (f) 1 DEMAND ALLOCATORS PER CASE NO. INT-G-11-01: 2 Peak Day Therms 457,182 2,110,168 1,298,661 14,150 3,880,161 3 Percent of Total 11.7826% 54.3E35% 33.4693% 0.3647% 100.0000% 4 PROPOSED DEMAND ALLOCATORS PER CASE NO. INT-G-12-01: 5 Peak Day Usage Per Customer 5.66 7.61 32.72 6 January 20l2ActualCustomers 65,076 220,569 30,607 316,252 7 INT-G-12-01 Peak Day Therms (LineS mulitplied by Line 6) 368,330 1,678,530 1,001,461 13,150 3,061,471 8 Percent of Total 12.0311% 54.8276% 32.7118% 0.4295% 100.0000% (1) Contra Demand Therms Workpaper No. 6 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of 2 INTERMOUNTAIN GAS COMPANY Boolyolo of Moount 1880 00r0641600 (Ctedilo( Entimoted S.ptoonbor 30,2012 Line Dnnor80on os2 85I0/7( 3,4J/7B) hill (o) (b) (o) (/1 (0) 1 ACCOUNT 1860 VARIABLE AMOUNTS 2Net Cronolofito 009/trod U.n 8.9/no. in 1t9O.2010 of 1011111 $ (12.210,47560) 3 Atot150lon in 1880.2020 on 016130/12 1 70,86502572 4 EAinnolnd Thenn So/on 711 through 0/30)92 29.684968 O Anortotlon 660 $ 0.03657 1,144,512.06 6 E66noledMneAzodonin 18602020o19135/12 11348,691.90 1 OoAmot.d 8o1.nn. in 18602010 01113002 $ (201,177.80) O 0.0/tIed 5.. Cool. FromPrnd000telSopplioro 618082586901811111 8 (2,741,870.67) O DofnnodG.nCtotoFrontPdontsUoçp6ne in 19002110 9onogh 6130/72 (9395,820.961 90 Cnn'TtnnVoel.bI.Cr.dEB.Ioroe (11,657.86 1.60) It Eotlnoled 000/nod CAN 18602188 Son 711 8000ghS)3Wl2 52 Eotnn.t 9/no. 886in 11.022.708.18) .d 8. In 12108 f 9/36112 )12.966,307.78( 13 DaHy GonEnoeo. 660. Onfened In 10402240 at 613502 14 Attonn.toefen.din18603310o910fffll 3 69.44 15Intnr.oioefenrodin 1860.234O9onogIt 6130112 012 (1.510.67) 76 Es* Boo,çin 9/30/92 140BA71 17 E.trn60d 8./onto in 19082340 09 9/3002 (1,81036) If ESTIMATED ACCOUNT 1880 VARIABLE BALANCE AT 9(38(12 $ (13,224,546.48) 19 ACCOUNT 1880 LOOT AND UNACCOUNTED FOR AMOUNTS: 20 Coon Cottol66oe DefennedS.. foloonelo ll00.2l20 On of lUll/Il 9 (1.080.757.65) 25 /nA48i&Con60S.nDnlnnnnd Gas Balance in 08802120 as 01 7611111 356.047.31) 22 lInt ConrAelin. Defennod So. 899/no. itt 16602120 on 0 1011111 $ (1,440,004.50) 23 Core 0tnonbotkolnitf01120e.o1613002 $ 967.08538 24 E9Irothd 19/into Solon 7/16-0 9/30112 28,801,567 25 Monn6n.ton Rob $ 0.00347 500,253.74 26 Snlinolndferontlioo4nnl, 18662)30.t9/30/12 1,068,030.12 27 /ndooOloIOnoAANnnin 1800.2140.oA6)30112 $ 353,20566 28 Entinnolod Tlonnn Solon Ill 9nn5 9/3002 61/788,757 29 Ooon4lo4nn Onto $ 0.00100 97,742.00 30 E60rANdktotlBoOon 698002940 .09(38/12 65102518 31 En4nrolodSolonoo'o 18802120449/3302 5 72,200/20 32 Lost &Uneononnb.d For 0.. Detent.) in 18002150 at 101101 9 4.754,91 33 IotA Lost 6Unncnonrdnd For 5.. 9.0099 6130112 $ 5)39,404.65 34 Entirtofed Lo.t&Sn00000nled For Gas 711 900o09/30112 - 35 EotItANdTolnt Lost t Uo.000nntod For Gas .t8/30112 9 3.138,484.85 36 Sam Rats C040dionnf Lost 6500onon4od For Gas 4nooglrO/38112 $ 914.830.45 37 Eolitrontod 04.0 Roc Co9.n6onof Lod 0 Urnocnoeled For Gas lll 000046013W12 163.78725 30Eo8nn.t.d Bonn RoleCngorA000flo.16 I/nO8108nled FonGene00SWl2 1,078,617.70 30 Enlinetod Loon 0 Unonononle4 For Dn8.nA (lolA Son 8080 0*CA6nlon 181901 A000gb9/30U3) 596039635 45 Estimated Bad- hr 1860.2150909/30112 5065,021.88 41 Cone Aflontlion of 10.10 Un.0000ntod FoG.. Deferral 76% 1,549,21639 42 Iodootfo(Jknnloon/LoAEUn.onoonlnd For Gel DeforM 25% 578,405.46 43 En0/not.d 8.9/non In 18682150 .5 9/3802 3,065,621,85 44 CornLoot&I/n.000nl.dFnrInler.otD.fonn.d in 5606242090101101 $ 59.10 45 ConLoA&Urtnono,ntodFortonront0nf.n.d 61 l8fO24200noogb 6(30/13 144.59 46 Enton.lodcotr l46tonl)rnnn Ill th,0046r 9/30/92 66.12 47 Enliontod Bthoon In 18662423 .1 913002 249.81 48Indnobto/Lo.0000.n000nt.d Pot inboreol Defenned 6180822809016001 . 9 24.07 49 htdoollel LonlU 4n.00ntn/nd Far inB00600tonodS 1660/2300 Onnogb 0130/12 46.40 50 E.thnolodIodooOIolLontO 5noonlndForintnroot80.rt7ll 0000ghO/30'12 17.41 57 EoOrrr.b.d Bolono. in 18602160 .1 8/3403 80/70 52 ESTIMATED ACCOUNT 1880 LOST AND UNACCOUNTED FOR BALANCE AT 908)12 $ 3,138,21036 53 ACCOUNT 1860 AXED AMOUNTS 54 NotCoonlebin. DeI.nn.d S.. 6.9/no. in 68002058 ol 101101 (3,802393.72) 55 6.5.1 009/trod G.e Dolencein )860.26600t 70/I/Il $ (4,521.52) 56 Anrolotton Ito 6.3-1 611860206066/3402 693,448/70 57 600/no/nd 6$-I Ttnrno So/no 7/I 900081,9/30112 1,604,164 56 65-1 Otentt8n9on R.le 6 0.02223 36,555.84 50 Entitroled 63-1 86000. 61 1080.204069/30)12 724,482.12 80 RS-2DnfnoredG.nDAoncniol861.20706101I111 $ 15.738,38 95 MooBoobotborRS-21,18602U78.18,30/12 2,933,77735 62 600/told 65-2 Th.nor 5./en 717 900ngh 9130112 11.130,908 03 R5-2NnnSn.9onRone $ 0.01359 951,20504 64 E60n.ledRU-2 Saloom in18602070909l38112 2,300,765.17 05 GS-000letred Gas Balm oe/n1860.2585eOIWl)l1 5 3,008.40) 66 ArnetoobmoborSo-) 6(800398068/30112 2,307,948.94 07 Enlenold 19/non Sal. 711 thtoogh9lSUfl2 16.160.495 68US-) 0405600500 Role $ 0.02594 41924 69 Enlitrobnd 05.1 Soloonin 1800,2605 819/3002 2,783,606.98 70IndogfobnD.nr.dGenDnboroninl800iUSOeblO/UI1 5 7620 77 AnonlonlionBoLV-1 6118682090 .08130112 $12,900.05 72 EntInoled LV') 8/noR 1 t2TtnnnUnlnnl/l Onoog9/ 9/30/72 791.401 73 10-1 """'donRole $ 0.00475 3,72750 74 EotInnled0/donbt.I 0./once/n 98602090 of 9130112 16,003.09 75 En4ntotod Cnnno/ntine Solon. in 18082050 .0 9/3002 $ (36,85580) Workpaper No. 6 Case No. INT-G-12-01 Intermountain Gas Company Page 2 of 2 (NTERS8MN GAS COMPANY 00NT M.Iy.In of A0000rnt1860 Sonohongo. (Credit.) Eotbn.t.d September 30, 2012 U. 115- Oo.00hbon Detod P46U M25601, O9i89/( 12)4) (8) (8) (o) ( (.1 07 I FIneA Cut C00050f.od1o19892205.11000I $ 480191I 2 Food ContCnfootoe De40ned 6/19502200 8,,00gh 6130/12 (7,672,526.46) 3 0860,09.4 Food Cn.tCoNe0(oo Dotonned boo, 1/I 60o46h9/30/lZ 8,793,402.62 4 E.tinotod 8o(enno in 18902200 .598052 (673,3011.87 5 Cep.oftyRolooeedlPo,nloned Sefeood In 18802320.510051 $ (1,035,804.14) 6 C460055ReIn.eeAP,0A000d Dnlnnned'e (S6O232/ thorough 8/34/l2 (3,848)(12123) 7E09no95dCeyR08.ee/5Poloned0eIenod (man 7/l 0800gb 9/30(12 (1231,75454) 8 Eollne.todSOI0000initfg.2320ot$130/72 (5,216,580.31) U l//t.oe.5)n186S.2430.11959/7f $ (50.44) 10 Interest OeIe,nndle 1860.24308000g6830/12 (msa) II Eofinotod lntonoolSoo, 7/7 80oogh 9/30/12 (74951) 12 Eo9ted 9/done. in 18802430 t 839112 (1.87323) 13 M000g.nonlo(FOpo9nole.00pod2)oe Capacity Dakned in (86025(00(10901 $ (87.062.86) 74 M-9-4 of 750(e. Tr.o.po80ion CgootyDefenod in 186225309noog56,30/12 (4.785,75248) 15E09jo.9.d Do" 6 1840.2530 boo //I 800h 9/30/12 (571.703.00) IS EefroeIodSoJ.000le 7840,253049/34/13 $ (4,818,569.35) 7755.1 Ano60.loe i 18802550.5830112 8 466,22131 1886001 23 0..402.7 .00 Sotenfrom 71)0461,512012 1,600.164 7900-1 AnolIno9on Rot 5 0.51323 21,15417 20 0850051405-I Mo,,8oe9.o on 18002540019/30112 427,385.48 21 RS-2 kool/oo9on in (860.254646/30112 $ 7,835,535.77 22 E85ootd RS-2 Thor. S.boofron 71I loo.gh95812 17,730,908 23 RS-20884i.0IonR0O $ 0.01157 729.78467 34 EetmoI.d RS-2Monlo86000 78502540 859/30/12 3,544,320.38 25 /354 M,o,006o 1,18002540.10135112 $ 1,050,66852 26 081,0,10455-1 Thono 54.. Iron 1/1 tvongIr 9139112 16,163,405 21 05.7 9/nootobon Rot $ 0.08189 (92.309.88 28 009.0.9.455-I Mon8oedon I. 18802540 009/30112 7342,978.41 29 0.91.084 Coo. UnoolSoton 6,10602510.18130/12 3.834.68427 30 LV-14onoo8no600o18552550e96/30/12 $ 14,938.32 31 0.6/no/ed 87-I BInd, 152 ThonnSal. 90,0 Ill 500099 8130112 781,401 32 1(7.1 Anortooton Rote $ 0.86504 3,888.60 33 E4600hd LV-I MonSoho on (6002550 .19/30/12 55,328.96 34 0860864 k,donOidAnol.o9or, 1o1860,2550.59/30172 13,326.91 35 Eo6o.tod 88080. In 18002320 at 9/30(12 (1,165,557.10) 36 ESTIMATES ACCOUNT 1860 FOXED BALANCE AT 9)30/12 8 (4,864,025 9/75 37 TOTAL DEFERRED ACCOUNT 1860 BALANCE $ (15,689,852,19) Workpaper No. 7 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I INTERMOUNTAIN GAS COMPANY Analysis of LVI Tariff Block 1, Block 2, and Block 3 Adjustments Line Block I Block 2 No. Description Therm Sales Therm Sales (a) (b) (c) I LV-1 Therm Sales (I/I/li - 12/31/11) 3,238,019 0 2 Blocks I and 2 Therm Sales 3,238,019 0 3 Percent Therm Sales between Blocks I and 2 100.000% 0.000% Block 3 Therm Sales (d) Total (e) 0 3,238,019 3,238,019 100.000% 4 Proposed Adjustment to LV-1 Tariff (1) 5 LV-1 Therm Sales (Ill/il - 12/31/11) 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 I and Block 2 9 Adjustment to Block 1 and 2 (Line 7 multiplied by Line 8) 10 Block 1 and 2 Therms 11 Price Adjustment/Therm Block 1 and 2 (Line 9 divided by Line 10) 12 WACOG Commodity Charge Change (2) 13 Total Price Adjustment/Therm Block 1 and Block 2 14 Price Adjustment/Therm Block 3 (3) 15 WACOG Commodity Charge Change (2) 16 Eliminate INT-G-1 1-01 Variable Temporary 17 Total Price Adjustment/Therm Block 3 (1)See Exhibit No. 4; Line 30, Column (I) minus the difference of Line 21, Column (f) minus Line 21, Column (c) (2)See Exhibit No. 4; Line 21, Column (f) minus Line 21, Column (c) (3)See Exhibit No. 6, Line 3, Column (e) $ 0.03197 3,238,019 $ 103,519 $ 103,519 100.000% $ 103,519 3,238,019 $ 0.03197 (0.08323) $ (0.05126) $ (0.00136) (0.08323) 0.04017 $ (0.04442) Workpaper No. 8 Case No. INT-G-12-01 Intermountain Gas Company Page 1 of I INTERMOUNTAIN GAS COMPANY Analysis of Lost and Unaccounted for Gas ("L&U") Line No. Description (a) 1 Lost and Unaccounted for Gas INT-G-12-01 (Therms) 2 Projected Oct 11 - Sep 12 L&U (Therms) 3 Estimated Oct 11 - Sep 12 Sales 4 Oct 11 - Sep 12 L&U Factor (line 2 divided by line 3) Detail Amount (b) (c) 4,497,955 592,647,090 0.759% 5 Lost and Unaccounted for Gas INT-G-12-01 (Dollars) 6 Lost & Unaccounted for Gas (1860-2150) 2 7 Estimated Oct 11 - Sep 12 Sales 1 8 L&U rate per therm embedded in base rates 9 Oct 11 - Sep 12 Collection of Lost & Unaccounted for Gas 592,647,090 $ 0.00182 $ 3,139,485 1,078,618 10 Projected L&U (Over)/Under Collection (Line 6 minus Line 9) $ 2,060,867 1 Estimated Oct 11 - Sep 12 Sales (Therms) RS-1 RS-2 GS-1 Industrial Total Sales 2 See Workpaper No. 6, Page 1, Line 34, Column (c) 32,937,650 169,920,320 109,074,634 280.714.486 592,647,090