Loading...
HomeMy WebLinkAbout20130812Application.pdfEXECUTIVE OFFICES INTERMOUNTAIN GAS COMPANY c 555 SOUTH COLE ROAD •P.O.BOX 7608 •BOISE,IDAHO 83707 •(208)377-6000 •FAX:377-6097 ,,,.-r I ‘2U\!b —) August 9,2013 Ms.Jean Jewel! Commission Secretary Idaho Public Utilities Commission 472 W.Washington St. P.O.Box 83720 Boise,ID 83720-0074 RE:Case No.INT-G-13-05 Dear Ms.Jewell: UTS Attached for consideration by this Commission are the original and seven (7)copies of Intermountain Gas Company’s Application for Authority to Change Its Prices on October 1,2013. If you should have any questions regarding this Application please contact me at 377-6168. cc:Scott Madison Morgan W.Richards Sincerely, l P.Mcrath Director —Regulatory Affairs Intermountain Gas Company Enclosure r._q p 3-1.5INTERMOUNTAINGASCOMPANY CASE NO.INT-G-13-05 LTIUt COMi APPLICATION, EXHIBITS, AND WORKPAPERS In the Matter of the Application of INTERMOUNTAIN GAS COMPANY For Authority to Change Its Prices on October 1,2013 (October 1,2013 Purchased Gas Cost Adjustment Filing) Morgan W.Richards Jr.,ISB 1913 Richards Law Office P.O.Box 2076 Boise,Idaho 83701 Telephone:(208)283-0334 Attorney for Intermountain Gas Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION In the Matter of the Application of Case No.NT-G-13-05 INTERMOUNTAIN GAS COMPANY APPLICATION for Authority to Change 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 1,2013 new rate schedules which will increase its annualized revenues by $10.3 million,pursuant to the Rules of Procedure of the Idaho Public Utilities Commission (“Commission”).Because of changes in Intermountain’s gas related costs,as described more fully in this Application, Intermountain’s earnings will not increase as a result of the proposed changes 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: Michael P.McGrath Director —Regulatory Affairs Intermountain Gas Company Post Office Box 7608 Boise,ID 83707 and Morgan W.Richards Jr. Richards Law Office P.O.Box 2076 Boise,Idaho 83701 In support ofthis 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,McCammon,and Pocatello; Bear Lake County -Georgetown,and Montpelier; Bingham County -Aberdeen,Basalt,Blackfoot,Firth,Fort Hall,Moreland/Riverside,and Shelley; Blame County -Bellevue,Halley,Ketchum,and Sun Valley; Bonneville County -Ammon,Idaho Falls,lona,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 -Heyburn,Paul,and Rupert; Owyhee County —Bruneau,and Homedale; Payette County -Fruitland,New Plymouth,and Payette; Power County -American Falls; Twin Falls County -Buhl,Filer,Hansen,Kimberly,Murtaugh,and Twin Falls; Washington County -Weiser. Intermountain’s properties in these locations consist of transmission pipelines,liquefied natural gas storage facilities,distribution mains,services,meters and regulators,and general plant and equipment. II. Intermountain seeks with this Application to pass through to each of its customer classes changes in gas related costs resulting from:1)an increase in costs billed Intermountain from firm transportation providers including Northwest Pipeline OP (“Northwest”or “Northwest Pipeline”), 2)an increase in Intermountain’s Weighted Average Cost of Gas,or “WACOG”,3)an updated customer allocation of gas related costs pursuant to the Company’s Purchased Gas Cost Adjustment APPLICATION -3 (“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 Case No.INT-G-12-01.The aforementioned changes would result in an overall price increase to Intermountain’s RS-1,RS-2,GS-1 and LV-1 customers and a price decrease to Intermountain’s T-3,T-4 and T-5 customers. These price changes are applicable to service rendered under rate schedules affected by and subject to Intermountain’s Purchased Gas Cost Adjustment (‘tPGA”),initially approved by this Commission in Order No.26109,Case No.TNT-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 Intennountain’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.32653,Case No.INT-G-12-01. 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-12-01. Northwest Pipeline and its shippers settled Northwest’s recent rate case filing resulting in an approximate 9%price increase effective January 1,2013.Case No.INT-G-12-01 incorporated this increase for a pro-forma nine month period.This PGA includes the annualized impact pertaining to the costs associated with the additional three months.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 APPLICATION -4 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 to Intermountain’s prices resulting from Intermountain’s cost of storage,and interstate and upstream capacity from its various suppliers. V. The WACOG reflected in Intermountain’s proposed prices is $O.37341 per therm,as shown on Exhibit No.4,Line 21,Col.(f).This compares to $O.334$9 per therm currently included in the Company’s tariffs. Current deliverable shale gas reserves in North America continue to be significant. However,recent improvements in our nation’s economy coupled with an increase in natural gas fired electric generation translate into increased demand on these abundant supplies which,in turn, cause upward pressure on natural gas prices.from a historical perspective,however,robust natural gas supplies combined with significant storage balances have kept natural gas prices significantly lower as compared to just a few years ago. Additionally,the proposed WACOG includes benefits to Inteimountain’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 2013-2014 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 make informed and appropriate energy use decisions.The Company is committed to alert APPLICATION -5 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-12-0l,Intermountain included temporary surcharges and credits in its October 1,2012 prices for the principal reason of collecting or passing back to its customers deferred gas cost charges and benefits,as outlined in Case No.TNT-G-12-01.Line 26 of Exhibit No.4 reflects the elimination of these temporary surcharges and credits. WI. 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 2$.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 $3.9 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 30,2014,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 $8.8 million is attributable to a true-up of the collection of interstate pipeline capacity costs,the true-up of expense issues previously ruled on by this Commission,and mitigating capacity release credits generated from the incremental release of Intermountain’s pipeline capacity.Intermountain proposes to pass back these balances via the per therm credits,as detailed on Exhibit No.$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 cost debit of $3.1 million,as shown on Exhibit No.9,Line 2,Col.(b).This deferred debit is attributable to Intermountain’s variable gas costs since October 1,2012.Intermountain proposes to collect this balance via a per therm debit,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 decreases to Intermountain’s sales customers,as illustrated on Exhibit No.9,Line 12,Col.(5),and included on Exhibit No.6,Line 3.The Lost and Unaccounted for Gas deferral also results in a per therm decrease 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. x. Pursuant to Commission Order No.32793,Case No.1NT-G-13-02,Intermountain has deferred in its Account No.186 variable gas cost credits associated with sales of liquefied natural gas at its Nampa,Idaho facility.Intermountain proposes to pass back this sales credit as outlined on Exhibit No.10,Line 5.Exhibit No.10 is attached hereto and incorporated herein by reference. APPLICATION -7 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 increase 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 debits and credits as outlined on Exhibit No.’s 9 and 10,are applied to all three blocks of the LV-l tariff.However,all adjustments relating to fixed costs are applied only to the first two blocks of the LV-1 tariff. MI. Each block of the proposed LV-1,1-3,T-4 and T-5 tariffs include a uniform cents per therm decrease 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 1-5 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 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. APPLICATION -$ xv’. Intermountain requests that this matter be handled under modified procedure pursuant to Rules 20 1-204 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 1,2013 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 9th day of August,2013. INTERMOUNTAIN GAS COMPANY Richards Law Office By _______________ By 2.1S-j,Michi WMc ath Morgan W.chards,Jr.u Ditor —Regulatory Affairs Attorney for Intermountain Gas Company APPLICATION -10 CERTIFICATE OF MAIUNG I HEREBY CERTIFY that on this 9th day of August,2013,I served a copy of the foregoing Case No.JNT-G-13-05 upon: Ed Finldea Chad Stokes Northwest Industrial Gas Users Cable Huston et al. 326 5th St 1001 SW Fifth Avenue,Suite 2000 Lake Oswego,OR 97034 Portland,Oregon 97204-1136 R.Scott Pasley Don Sturtevant J.R.Simplot Company J.R.Simplot Company P0 Box 27 P0 Box 27 Boise,D $3707 Boise,ID $3707 by depositing true copies thereof in the United States Mail,postage prepaid,in envelopes addressed to said persons at the above addresses. Mi .McGrath ector —Regulatory Affairs APPLICATION -11 EXHIBIT NO.1 CASE NO.INT-G-13-05 INTERMOUNTAIN GAS COMPANY CURRENT TARIFFS Showing Proposed Price Changes (11 pages) Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 11 COMPARISON OF PROPOSED OCTOBER 1,2013 PRICES TO OCTOBER 1,2012 PRICES Proposed Line Prices per Proposed October 1,2013 No.Rate Class INT-G-12-01 Adjustment Prices (a)(b)(c)(d) I RS-J 2 April -November $0.85696 $0.01616 $0.87312 3 December-March 0.74440 0.01616 0.76056 4 RS-2 5 April -November 0.70238 0.02887 0.73125 6 December -March 0.66875 0.02887 0.69762 7 GS-1 8 April -November 9 Block 1 0.72011 0.04946 0.76957 10 Block 2 0.69838 0.04946 0.74784 11 Block 3 0.67736 0.04946 0.72682 12 December -March 13 Block 1 0.66926 0.04946 0,71872 14 Block 2 0.64806 0.04946 0.69752 15 Block 3 0.62760 0.04946 0.67706 16 CNG Fuel 0.62760 0.04946 0.67706 17 LV-1 18 Block 1 0.45461 0.06797 (1)0.52258 19 Block 2 0.41612 0.06797 (1)0.48409 20 Block 3 0.34014 0.04836 (2)0.38850 21 T-3 22 Block 1 0.058 19 (0.00360)0.05459 23 Block 2 0.02559 (0.00360)(3)0.02199 24 Block 3 0.01146 (0,00360)13)0.00786 25 T-4 26 Block 1 0.06242 (0.00361)(3)0.05881 27 Block 2 0.02393 (0.00361)(3)0.02032 28 Block 3 0.00920 (0.00361)(3)0.00559 29 T-5 30 Demand Charge 0.84253 -0.84253 31 Commodity Charge 0.00505 (0.00360)(3)0.00145 32 Over-Run Service 0.04764 (0.00360)(3)0.04404 33 IS-R 34 April -November 0.66875 0.02887 0.69762 35 December -March 0.66875 0.02887 0.69762 36 IS-C (5) 37 April -November 38 Block 1 0.66926 0.04946 0.71872 39 Block 2 0.64806 0.04946 0.69752 40 Block 3 0.62760 0.04946 0.67706 41 December -March 42 Block 1 0.66926 0.04946 0.71872 43 Block 2 0.64806 0.04946 0.69752 44 Block 3 0.62760 0.04946 0.67706 See Workpaper No.7,Line 13,Column (e) (2)See Workpaper No,7,Line 17,Column (e) (3)Remove INT-G-l2-0l temporary of $000259 and add the temporary from Exhibit 9,Line 20,Column (b) plus the temporary from Exhibit 10,LineS,Column (g)-(h) The IS-R price is based on the RS-2 December -March price and receives the same PGA adjustments. (5)The IS-C price is based on the GS-1 December -March price and receives the same PGA adjustments. Rate Schedule RS-1 RESIDENTIAL SERVICE Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 2 of 11 IDAHO PUBLIC UTILITIES COMMISSION Approved Effective 3tpt.28,2012 Oct.1,2012 Per O.N.32653 Jean D.Jewell Secretary AVAILABILITY: Available to individually metered consumers not otherwise specifically provided for,using natural gas for residential purposes. RATE: Monthty minimum charge is the customercharge. For billing aerlods endina Airil throuah November Customer Charge -$2.50 per bill Commodity Charge -$0.05090 per therm*$0.8731 2 For billing oeriods endina December throuah March Customer Charge -$6.50 per bill Commodity Charge -$0.74440 pertherm*$076056 *includes: Temporary purchased gas cost adjustment of $(0.02618)$fO.041 97) Weighted average cost of gas of $0.3348t $0.37341 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. lssuedby.Intermountain Gas Company By Ctott Madison Michaei P.McGrath Title:Vice PresidentS.Chief Accounting Officer Effective:October 1,2012 October 1,2013 Director,Regulatory Affairs I.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Forty-i#Revised Sixth Sheet No.01 (Page 1 of 1) Intermountain Gas Company Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 3 of 11 I.P,U.C.Gas Tariff Second Revised Volume No.I IDAHO PUBLIC UTILITIES COMMISSION (Supersedes First Ryied Volume No.1)Approved Effective Fortv.Rffit Revised sixth Sheet No.02 (Page 1 of 1 20,2072 O.,t.1,2012 Intermountain Gas Company Per O.N.32C53 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 billina oerlods endlna AvrII throuah November Customer Charge -$2.50 per bill Commodity Charge 40.70230 pertherm’$073125 For billina nerlods endlna December throuah March Customer Charge -$6.50 per bill Commodity Charge -$0.66875 per therm’$0.69762 ‘Includes: Temporary purchased gas cost adjustment of $(0.02332)$(0.031 26) Weighted average cost of gas of $0.33489 $0.37341 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 y:Ccott Madison Michael P.Mcgrath Title:Vice rrcsidcnt 3 Chicf Accounting Offiocr Effective:October 1,2012 October 1,2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 4 of 11 LP.U.C.Gas Tariff Supersedes Rrst Revised Vume No.1)IDAHO PUBLIC UTILITIES COMMISSION Forty-3evth Revised Eighth Sheet No.03 (Page 1 of 2)Approved Effective Name ept.20,2012 Oct.1,2012 of Utdity tntermountain Gas Company Per O.N.32GS3 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 themis per day,at any point on Company’s distribution system.Requirements In excess of 2,000 thenns per day may be served under this rate schedule upon execution of a one- yearwritten servIce contract. RATE: Monthly minimum charge is the customer charge. For billina aeriods ending AerlI throuah November Customer Charge -$2.00 per bill CommodIty Charge -First 200 thenns per bill @ 0.72011*$076957 Next 1,600 therms per bill @ $0.6830*$0.74784 Over 2,000 therms per bill $0.6fl36*$072682 For billing aedods ending December through March Customer Charge -$9.50 per bill CommodIty Charge -First 200 therms per bill @ $0.Cc2G*$0.71 872 Next 1,800 thenns per bill @ $0.C4006*$0.69752 Over 2,000 themis per bill c $0.62760*$067706 *IncIuUes: Temporary purchased gas cost adjustment of $(0.02001)$(0.02360) Weighted average cost of gas of $0.33480 $037341 issued by:Intermountain Gas Company By:6cott Medi3otr Michael P.McGrath Title:Vice r-esident &Chief Accounting Officer Effective:October 1,2012 October 1.2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 5 of 11 I.P.U.C.Gas Tariff No.1)IDAHO PUBLIC UTILITIES COMMISSION Forty-Deieth Revised Eighth Sheet No.03 (Page 2 of 2)Approved Effective Name Gept.20,20f 2 Oct.f,2072E oTUtiIft Intermountain Gas Company Per ON.32653 Jean 0.JewelI 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.C27C0 per therm*$0.67706 *lncludes: Temporary purchased gas costadjustmentofS(0.020C1)sf002360) Weighted average cost of gas of .334O9 50.37341 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for In the Company’s Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1.Any GS-1 customer who leaves the GS-1 service will pay to lntermountain 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-f service.Any GS-1 customer who leaves the GS-f 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:Ccott Madison Michael P.McGrath Title;Vice rresidcnt Chief Accounting Officer Effective:October 1,2012 October 1,2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 6 of 11 I.P.U.C.Gas Tariff Second Revised Volume No.1 IDAHO PUBLIC UTILITIES COMMISSION(Supersedes First Revised Volume No.1)A r ved EffectiveFifty-Fifth Revised Sixth Sheet No.04 (Page 1 of2)28,2012 Od.1,201 2 Intermountain Gas Company r&O.N.3265 Jean 0.JeweIl 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-I 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 $0.44G1*$052258 Next 500,000 thenns per bill $0AfG12 $0.48409 Amount Over 750,000 therms per bill @ t0.340I4*$038850 The above prices include weIghted average cost of gas of $0.33409 $037341 *Includes temporary purchased gas cost adjustment of $(0.02818)$f0.02708) **Includes temporary purchased gas cost adjustment of $(0.0013C)$000848 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.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 lntermountain 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-i contract period.Any LV-1 customer will have refunded to them,upon exiting the LU-f service,any excess gas and/or interstate transportation related payments made by the customer during the LU-I 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 additionalamountshallbecalculatedbybillingthedeficitusagebelow200,000 therms at the LV-1 Block I rateadjustedfortheremovalofvariablegascosts.The customer’s future eligibility for the LU-I RateSchedulewillberenegotiatedwiththeCompany. issued by:Intermountain Gas Company ..Michael P.Mcc,taoBy.3tt MaJji i itie:Vioc Prcsident 3 Chief Accounting OfficerEffective:Octobcr 1,2012 October 1 2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 7 of 11 I.P.U.C.Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION Second Revised Volume No.I Approved Effective (Supersedes First Revised Volume No.1)Sc t 8 Oct 1 “012&eventh Revised Eighth Sheet No.11 (Page 1 of 2) —Per O.N.32653 Intermountain Gas Company Jean 0.JewelI Secretary 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$0.0S01 50.05459 Block Two:Next 50,000 therms transported@ $0.02550 $0.02 199 Block Three:Amount over 150,000 therms transported@ $0.01 146*$0.007$6 *Inctudes temporary purchased gas cost adjustment of S0.00260 $(0.001 01) 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 customets 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.It 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,T4,or T-5 customer electing this schedule may concurrently utilize Rate Schedule T-3 on the same or contiguous property. Issued by:Intermountain Gas Corn party By:Scott Madison Micha&P.McGrath Title:‘lice rrcsidcnt Chicf Accounting Officer Effective:October 1,2012 October 1,2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 8 of 11 I.RU.C.Gas Tariff IDAHO PUBLIC UTILITIES COMMISSION Second Revised Volume No.1 Approved Effective(Supersedes First Revised Volume No.1)t —a ‘oi 0 t 1 2012‘Bxth Revised Seventh Sheet No.13 (Page 1 of 2)£Per O.N.32653 Intermountain Gas Company Jean D.Jewell Secretary Rate Schedule T4 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 $0.06242k $005881 Block Two:Next 500,000 therms transported@ $0.02393*$0.02032 Block Three:Amount over 750,000 therms transported W.00020*$000559 *lncludes temporary purchased gas cost adjustment of $080259-$(O.OO1 02) 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 T4 on the customer’s same or configuous 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 T4 Block I rate.The customer’s future eligibility for the T4 Rate Schedule will be renegotiated with the Company. Issued by:Intermountain Gas Company By:Scott Madison Michael P.McGrathTitle:‘/ice President &Chief Accounting Officer [_Effective:October 1,2012 October 1,2013 Director,Regulatory Affairs AVAILABILITY: Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 9 of 11 IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Ecpt.28,2012 Oct.1,2012 Per O.N.32653 Jean 0.JeweIl Secretary Rate Schedule T-5 FIRM DISTRIBUTION SERVICE WITH MAXIMUM DAILY DEMANDS Available at any mutually agreeable delivery point on the Company’s distribution system to any existing T-5 customer whose daily contract demand on any given day meets or exceeds a predetermined level agreed to by the customer and the Company upon execution of a one-year minimum written service contract for firm distribution service in excess of 200,000 therms per year. MONTHLY RATE: firm Service Demand Charge: Firm Daily Demand Rate Per Therm $0.84253 Commodity Charge: For Firm Therms Transported Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ: 0.00606*$000145 o.o47c4*$o.04404 *includes temporary purchased gas cost adjustment of $0.00250 $(0.001 01) 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 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. b Intermountain Gas Company By:Ccott Madison Michael P.McGrath TiDe:Vice P esidant &Chief AccounUng Officer Effective:Octobcr 1,2012 October 1 2013 Director,Regulatory Affairs I.P.U.C.Gas Tariff Second Revised Volume No.I (Supersedes First Revised Volume No.1) fiftfr Revised Sixth Sheet No.14 (Page 1 of 2) Jty Intermountain Gas Company I.P.U.C.Gas Tariff fcsrth Revised Fifth Sheet No.16 (Page 1 of 2) ty Intermountain Gas Company Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page lOofil IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Cept.28,2012 Oct.1,2012 Per O.N.32653 V Jean D.Jeweil Secretary Rate Schedule IS-R RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to any new residential or Customer using natural gas to melt snow andlor Ice on sidewalks,driveways or any other similar appurtenances.My 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 oeriods ending Anril throush November Customer Charge -$2.50 per bill Commodity Charge -$0.66875 per thenn*$069762 For billing oeriods endino December throuah March V Customer Charge -$6.50 per bill Commodity Charge -*0.66875 pertherm*$069762 *Includes: Temporary purchased gas cost adjustment &$(0.02332)$(0.03126)Weighted average cost of gas of 0.3340 $037341 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 Prevision. 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 b Intermountain Gas Company By:Ccott Madi,cn Michael P.McGrath Title:\ioc Propidont S ChiotAooounting Offloor Effective:&k’br 1,2012 October 1 2013 Director,Regulatory Affairs Exhibit No.1 Case No.INT-G-13-05 Intermountain Gas Company Page 11 of 11 I.P.U.C.Gas Tariff fourth Revised Fifth Sheet No.17 (Page 1 of 2) Intermountain Gas Company IDAHO PUBLIC UTILITIES COMMISSION Approved Effective Sept.20,2012 Oct.1,2012 Per O.N.32653 Jean D.lewell Secretary Rate Schedule IS-C SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to any new Customer otherwise eligible to receive gas seIiIce under Rate Schedule GS-1 and using natural gas to melt snow andlor 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 Snowmeft service customers are requited 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.My 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 Aodl throuah November Customer Charge —$2.00 per bill Commodity Charge —First 200 therms per bill @ $0.cC92C*$0.71 872 Next 1,800 thenns per bill t $0.6480C*$069752 Over 2,000 themis per bill t $0.62760*$067706 For billing periods endlna December throuoh March Customer Charge —$9.50 per bill Commodity Charge —First 200 therms per bill 0.C62C $0.77 872 Next 1,800 the mis per bill @ 0.C4000*$0.69752 Over 2,000 themis per bill t t0.627G0 $067706 *lncludes: Temporary purchased gas cost adjustment of 40.O2DCI)sf002360) Weighted average cost of gas of $0.33489 $0.37341 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 B Ccott Madi&1n Michael P.McGrath Title:Vice rresident &Chief Accou tng OfficerEffective:Octob 1,2072 October 1,2013 Director,Regulatory Affairs EXHIBIT NO.2 CASE NO.INT-G-13-05 INTERMOUNTAIN GAS COMPANY PROPOSED TARIFFS (10 pages) Rate Schedule RS-1 RESIDENTIAL SERVICE Exhibit No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 1 oflO 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 -$0.87312 per therm* For billing periods ending December through March Customer Charge -$6.50 per bill Commodity Charge -$0.76056 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.04197) Weighted average cost of gas of $0.37341 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:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 I.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Forty-Sixth Revised Sheet No.01 (Page 1 of 1) Intermountaln Gas Company Rate Schedule RS-2 MULTIPLE USE RESIDENTIAL SERVICE Exhibit No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 2 of 10 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 periods ending April through November Customer Charge -$2.50 per bill Commodity Charge -$0.731 25 per therm* For billing periods ending December through March Customer Charge -$6.50 per bill Commodity Charge -$0.69762 per therm* *Includes: Temporary purchased gas cost adjustment of $(0.03126) Weighted average cost of gas of $0.37341 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. 1 l.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Forty-Sixth Revised Sheet No.02 (Page 1 of 1) Tity Intermountain Gas Company Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 _____ Rate Schedule GS-1 GENERAL SERVICE Exhibit No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 3 of 10 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 -$2.00 per bill Commodity Charge -First 200 therms per bill @ $0.76957* Next 1,800 therms per bill @ $0.74784* Over 2,000 therms per bill @ $0.72682* For billing periods ending December through March Customer Charge -$9.50 per bill Commodity Charge -First 200 therms per bill @ $0.71 872* Next 1,800 therms per bill $0.69752* Over 2,000 therms per bill $0.67706* *Includes: Temporary purchased gas cost adjustment of $(0.02360) Weighted average cost of gas of $0.37341 Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effecbve:October 1,2013 l.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Forty-Eighth Revised Sheet No.03 (Page 1 of 2) Intermountain Gas Company Exhibit No.2 Case No.INT-G-13-05 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 -$0.67706 per therm* *lncludes: Temporary purchased gas cost adjustment of $(O.02360) Weighted average cost of gas of $0.37341 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company’s Purchased Gas Cost Adjustment Provision. SERVICE CONDITIONS: 1.Any GS-1 customer who leaves the GS-1 service will pay to Intermountain Gas Company, upon exiting the GS-J 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-f customer who leaves the GS-1 service will have refunded to them,upon exiting the GS-f 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. I.P.U.C.Gas Tariff Second Revised Volume No.I (Supersedes First Revised Volume No.1) Forty-Eighth Revised Sheet No.03 (Page 2 of 2) Intermountaln Gas Company Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1 2013 Exhibit No.2 Case No.INT-G-13-05 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 @ $0.52258* Next 500,000 therms per bill @ $0.48409* Amount Over 750,000 therms per bill @ $0.38850** The above prices include weighted average cost of gas of $0.37341 *Includes temporary purchased gas cost adjustment of $(0.02708) **Includes temporary purchased gas cost adjustment of $0.00848 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 andlor 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 andlor 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-I Rate Schedule will be renegotiated with the Company. Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 l.P.U.C.Gas Tariff Second Revised Volume No.I (Supersedes First Revised Volume No.1) Fifty-Sixth Revised Sheet No.04 (Page 1 of 2) Intermountaln Gas Company Exhibit No.2 Case No.INT-G-13-05 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 $0.05459 Block Two:Next 50,000 therms transported @ $0.02199* Block Three:Amount over 150,000 therms transported @ $0.007$6* *Includes temporary purchased gas cost adjustment of $(0.00f 01) 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. I.P.U.C.Gas Tariff Second Revised Volume No.I (Supersedes First Revised Volume No.1) Eighth Revised Sheet No.11 (Page 1 of 2) Intermountain Gas Company Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 Exhibit No.2 Case No,INT-G-13-05 Intermountain Gas Company Page 7 of 10 Rate Schedule 1-4 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 @ $0.05881* Block Two:Next 500,000 therms transported @ $0.02032* Block Three:Amount over 750,000 therms transported @ $0.00559* *Includes temporary purchased gas cost adjustment of $(0.00102) 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: 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 T4 Rate Schedule will be renegotiated with the Company. Issued by:Intermountain Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 I.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Seventh Revised Sheet No.13 (Page 1 of 2) Intermountain Gas Company Exhibit No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 8 of 10 Rate Schedule 1-5 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 $0.00145* Over-Run Service Commodity Charge: For Therms Transported In Excess Of MDFQ:$0.04404* *lncludes temporary purchased gas cost adjustment of $(0.00101) 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 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:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 l.P.U.C.Gas Tariff Second Revised Volume No.1 (Supersedes First Revised Volume No.1) Sixth Revised Sheet No.14 (Page 1 of 2) ity Intermountaln Gas Company I.P.U.C.Gas Tariff Fifth Revised Sheet No.16 (Page 1 of 2) NameofUtility Intermountain Gas Company Exhibit No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 9 of 10 APPLICABILITY: Rate Schedule IS-R RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE Applicable to any new residential or Customer using natural gas to melt snow andlor 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 lS-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 through November Customer Charge -$2.50 per bill Commodity Charge -$0.69762 per therm* For billing periods ending December through March Customer Charge -$6.50 per bill Commodity Charge -$0.69762 per therm* *lncludes: Temporary purchased gas cost adjustment of $(0.03126) Weighted average cost of gas of $0.37341 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:Intermountaln Gas Company By:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 I I.P.U.C.Gas Tariff I I Fifth Revised Sheet No.17 (Page 1 of 2)I I NameofUtility Intermountain Gas Company Exhibit No.2 Case No.NT-C-i 3-05 Intermountain Gas Company Page 10 of 10 Rate Schedule IS-C SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE APPLICABILITY: Applicable to any new Customer otherwise eligible to receive gas service under Rate Schedule GS-1 and using natural gas to melt snow andlor 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 $0.71 872* Next 1,800 therms per bill @ $0.69752* Over 2,000 therms per bill @ $0.67706* For billing periods ending December through March Customer Charge —$9.50 per bill Commodity Charge —First 200 therms per bill @ $0.71 872* Next 1,800 therms per bill @ $0.69752* Over 2,000 therms per bill $0.67706* *Includes: Temporary purchased gas cost adjustment of $(0.02360) Weighted average cost of gas of $0.37341 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:Michael P.McGrath Title:Director —Regulatory Affairs Effective:October 1,2013 EXHIBIT NO.3 CASE NO.INT-G-13-05 INTERMOUNTA1N GAS COMPANY PERTINENT EXCERPTS FROM INTERSTATE PIPELINES AND RELATED FACILITIES (13 pages) Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 1 ofl3 Northwest Pipeline GP FERC Gas Tariff Fifth Revised Volume No.I 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: David J.Madsen,Director,Rates &Tariffs Northwest Pipeline GP 295 Chipeta Way Salt Lake City,Utah 84108 P.O.Box 58900 Salt Lake City,Utah 84158 Telephone:(801)584-6864 Facsimile:(801)584-7764 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 2 of 13 Northwest Pipeline GP FERC Gas Tariff Fourth Revised Sheet No.5 Fifth Revised Volume No.I Superseding Third Revised Sheet No.5 STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-l,TF-2,TI-i,TFL-l and TIL-l (Dollars per Dth) Currently Effective Tariff Rate(3) Minimum Maximum Rate Schedule TF-l (4)(5) Reservation (Large Customer) System-Wide 15 Year Evergreen Exp. 25 Year Evergreen Exp. (Small Customer)(6) Scheduled Overrun Rate Schedule TF-2 (4)(5) Reservation Volumetric Scheduled Daily Overrun .nnual Overrun Rate Schedule TI-i Volumetric (7) Rate Schedule TFL-l (4)(5) Reservation Volumetric Scheduled Overrun Rate Schedule and Type of Rate Base Tariff Rate Minimum Maximum ACA(2) Volumetric (Large Customer) System-Wide 15 Year Evergreen Exp. 25 Year Evergreen Exp. -.00000 -.00000 —.00000 .00000 .00 000 .00000 .00813 .00813 .00813 .41000 .3 6263 .342 34 .03000 .00813 .00813 .41000 36263 .34234 .03180 .00993 .00993 .00180 .00180 .00180 .00993 .00993 .00993 .00813 .72155 .00180 .00993 .72335 .00813 .44000 .00180 .00993 .44180 .00000 .41000 —.00000 .41000 .00813 .03000 -.00813 .03000 .00813 .44000 -.00813 .44000 .00813 .44000 -.00813 .44000 .00813 .44000 .00180 .00993 .44180 Rate Schedule TIL-l Volumetric Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 3 of 13 Northwest Pipeline GP FERC Gas Tariff Fourth Revised Sheet No.7 Fifth Revised Volume No.1 Superseding Third Revised Sheet No.7 STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedules SGS-2F and SGS-21 (Dollars per 0th) Currently Effective Rate Schedule and Tariff Rate Cl) Type of Rate Minimum Maximum Rate Schedule SGS-2F (2)(3)(4)(5) Demand Charge Pre-Expansion Shipper 0.00000 0.01552 Expansion Shipper 0.00000 0.04056 Capacity Demand Charge Pre-Expansion Shipper 0.00000 0.00057 Expansion Shipper 0.00000 0.00348 Volumetric Did 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 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-13-05 Intermountain Gas Company Page 4 of 13 Northwest Pipeline GP FERC Gas Tariff Third Revised Sheet No.8-A Fifth Revised Volume No.1 Superseding Second 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 0.02587 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-13-05 Intermountain Gas Company Page 5 of 13 Northwest Pipeline GP FERC Gas Tariff Seventh Revised Sheet No.14 Fifth Revised Volume No.1 Superseding Sixth 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.6,6,7,8 and 8-A 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 Schedules TF-l,TF-2,TI-l,and DEX-l 1.61% Rate Schedule TF-l -Evergreen Expansion Incremental Surcharge (1)0.50% Rate Schedule TFL-1 - Rate Schedule TIL-l - Rate Schedules SGS-2F and SGS-2I 0.57% Rate Schedules LS-l,LS-2F,and LS-2I liquefaction 2.28% vaporization 1.48% 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, Jackson Prairie injection,Plymouth liquefaction,Plymouth vaporization,or for deferred exchange,as applicable. Footnote (1)In addition to the Rate Schedule TF-l 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-13-05 Intermountain Gas Company Page 6 of 13 NOVA Gas Transmission Ltd. GAS TRANSPORTATION TARIFF OF NOVA GAS TRANSMISSION LTD. Effective Date:November 1,2010 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 7 of 13 NOVA Gas Transmission Ltd.Auachment2 Table of Rates,Tolls and Charges Page I of5 FT-D Demand RateGroupi IT-DRat. Delivery Point Group 1 Delivery Point Name Pdce Point par Day Number ($IGJ)(SIGJ) 2000 ALBERTA-B.C.BORDER 5.38 0.1945 31111 ALLIANCE CLAIRMONT INTERCONNECT APN 3.12 0.1128 31110 ALLIANCE EDSON INTERCONNECTAPN 3.12 0.1128 31112 ALLIANCE SHELL CREEK INTERCONNECTAPGC 3.12 0.1128 3002 BOUNDARY LAKE BORDER 3.33 0.1204 1958 EMPRESS BORDER 5.29 0.1912 3886 GORDONDALE BORDER 3.33 0.1204 6404 MCNEILL BORDER 5.29 0.1912 Group 2 FT-D Dernend Rate IT-D Rate Subject to ATCO DeliveryPoint Group 2 Delivery PaintName Point “r’per Day Pipelines Number t$IGJ)I$!G])Franchise Fees’ 31000 A.T.PLASTICS SALES APN 3.39 0.1226 Yes 31001 ADM AGRI INDUSTRIES SALES APN 3.39 0.1226 Yes 3880 AECO INTERCONNECTION 3.12 0.1128 31003 AGRIUM CARSELAND SALES APS 3.12 0.1128 31002 AGRIUM FT.SASK SALES APN 3.12 0.1128 Yes 31004 AGRIUM REDWATER SALES APN 3.12 0.1128 31005 AINSWORTH SALES APGP 3.39 0.1226 31006 AIR LIQUIDE SALES APN 3.39 0,1226 3214 AKUINURIVERWESTSALES 3.12 0.1128 31007 ALBERTA ENVIROFUELS SALES APN 3.39 0.1226 Yes2 31008 ALBERTA HOSPITAL SALES APN 3.39 0.1226 Yes 3668 ALBERTA-MONTANA BORDER 3.33 0.1204 3059 ALLISON CREEK SALES 3.12 0.1128 31009 ALTASTEEL SALES APN 3,39 0.1226 Yes2 3562 AMOCO SALES (BP SALES TAP)3.12 0.1128 31012 APL JASPER SALES APN 3.39 0.1226 Yes 3488 ARDLEY SALES 3.12 0.1128 3216 AURORANO2SALES 3.12 0.1128 3135 AURORASALES 3.12 0.1128 3423 BASHAW WEST SALES 3.12 0.1128 31013 BAYMAG SALES APS 3.12 0.1128 31014 BEAR CREEK COGEN SALES APGP 3.39 0.1226 3068 BEAVER HILLS SALES 3.12 0.1128 3933 BIG EDDY INTERCONNECTION 3.12 0.1128 3067 BIGSTONE SALES 3.12 0.1128 3468 BLEAK LAKE SALES 3.12 0.1128 3225 BOTHASALES 3.12 0.1128 3164 BRAINARDLAKESALES 3.12 0.1128 3918 BUFFALO CREEK INTERCONNECTION 3.12 0.1128 31015 BURDETTCOGEN SALES APS 3.12 0.1128 3204 CABIN SALES 3.12 0.1128 3109 CALDWELL SALES 3.12 0.1128 31016 CALGARY ENERGY CENTRE SALES APS 3.12 0.1128 Yes 3634 CANOE LAKE SALES 3.12 0.1128 3165 CANOE LAKE SALES NO 2 3.12 0.1128 3866 CARBON INTERCONNECTION 3.12 0.1128 3484 CARIBOU LAKE SALES 3.12 0.1128 3157 CARIBOULAKESOUTHSALES 3.12 0.1128 3106 CARMON CREEK SALES 3.12 0.1128 3101 CAROLINE SALES 3.12 0.1126 31017 CARSELAND COGEN SALES APS 3.12 0.1128 3495 CAVALIER SALES 3.12 0.1128 31018 CHPINLAKESCOOPSALESAPS 3.12 0.1128 3907 CHANCELLOR INTERCONNECTION 3.12 0.1128 3151 CHEECHAM WEST NO 2 SALES 3.12 0.1128 3622 CHEECHAM WEST SALES 3.12 0.1128 6014 CHEVRON AURORA SALES 3.12 0.1128 31019 CHEVRON FT.SASK SALES APN 3.39 0.1226 Yes 3097 CHICKADEE CREEK SALES 3.12 0.1128 3305 CHIGWELL NORTH SALES 3.12 0,1128 3496 CHIPEWYAN RIVER SALES 3.12 0.1128 TARIFF Effective:January 1,2013 (Amended April 28,2013) Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 8 of 13 Gas Transmission Northwest CLC FERC Gas Tariff Fourth Revised Volume No.1-A FERC GAS TARIFF FOURTH REVISED VOLUME NO.1-A OF 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:($32)320-6651 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 9 of 13 Gas Transmission Northwest LLC PART 4.1 FERC Gas Tariff 4.1 -Statement ofRates Fourth Revised Volume No.1-A fTS-1 and LFS-1 Rates v.9.0.0 Superseding v.8.0.0 STATEMENT OF EFFECTIVE RATES AND CHARGES FOR TRANSPORTATION OF NATURAL GAS Rate Schedules fTS-I and LFS-1 RESERVATION DAILY DAILY MILEAGE (a)NON-MILEAGE (b)DELIVERY (c)FUEL (d) (0th-MILE)(0th)(Dth-MILE)(0th-MILE) Max.Mm.Max.Mm.Max.Mm.Max.Mm. BASE 0.000498 0.000000 0.039216 0.000000 0.000016 0.000016 0.0050%0.0000% STF(e)(e)0.000000 (e)0.000000 0.000016 0.000016 0.0050%0,0000% EXTENSION CHARGES MEDFORD E-1 (f)0.003290 0.000000 0.005498 0.000000 0.000026 0.000026 E-2 (g)(l)0.009884 0.000000 ------0.000000 0.000000 (WWP) E-2 (h)(l)0.002972 0.000000 —---0.000000 0.000000 (Diamond 1) E-2 (h)(I)0.001166 0.000000 ------0.000000 0.000000 (Diamond 2) COYOTE SPRINGS E-3 (1)0.001412 0.000000 0.001420 0.000000 0.000000 0.000000 OVERRUN CHARGE (j) SURCHARGES ACA(k)------—-—0.001800 0.001800 Issued:November 30,2012 Docket No.RPI3-331-000 Effective:January 7,2013 Accepted:December 17,2012 Exhibit No.3 Case No.NT-C-i 3-05 Intermountain Gas Company Page 10 of 13 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 T2P5HI Attention:Greg Szuch TARIFF —PHASE I Effective Date:April 1,2007 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 11 ofl3 Foothills Pipe Lines Ltd.Page 1 TABLE OF EFFECTIVE RATES 1.Rate Schedule FT,Firm Transportation Service Demand Rate (S/GJfKmIMonth) Zone 6 0.0072162549 Zone 7 0.00685027 12 Zone 8*0.0 135260538 Zone 9 0.004755367 1 2.Rate Schedule OT,Overrun Transportation Service Commodity Rate ($/GJ/Km) Zone 6 0.0002602584 Zone 7 0.0002470590 3.Rate Schedule IT,Interruptible Transportation Service Commodity Rate ($/GJ1Km) Zone $*0.0004878249 Zone 9 0.0001715050 *For Zone 8,Shippers Haul Distance shall be 170.7 kim TARIFF —PHASE I Effective Date:January 1,2013 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 12 of 13 FERC GAS TARIFF SECOND REVISED VOLUME NO.1 of QUESTAR PIPELINE COMPANY filed with the FEDERAL ENERGY REGULATORY COMMISSION Communications regarding this Tariff should be addressed to: L.Bradley Burton, General Manager Federal Regulatory Affairs and Chief Compliance Officer Questar Pipeline Company 333 South State Street (84111) P.0.Box 45360 Salt Lake City,UT 84145-0360 Telephone:(801)324-2459 FAX:(801)324-5623 Exhibit No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 13 of 13 Questar Pipeline Company FERC Gas Tariff Statement of Rates Second Revised Volume No.1 Section Version:5.0.0 STATEMENT OF RATES Base Annual currently Rate Schedule/Tariff Charge Effective Type of Charge Rate (S Adjustment 1/($)Rate C$i(a)(b)Cc)(U) TRANSPORTATION FIRM TRANSPORTATION -T-1 Systemwide Monthly Reservation Charge Maximum /5.28804 -5.28804/Dth Minimum 0.00000 -0.00000/0thSSXPMonthiyReservationCharge/ Maximum /7.82712 -7.82712/0thMinImum0.00000 -0.00000/0th Usage Charge Maximum 0.00267 0.00180 0.00447/0th Minimum 0.00267 0.00180 0.00447/0th Systemwlde Authorized Overrun Charge Maximum 0.17652 0.00180 0.17832/0th MinImum 0.00267 0.00180 0.00447/0th Systemwide Unauthorized Overrun Charge Critical 10.00000 -10.00000/0th Non-Critical 0.35304 -0.35304/DthSSXPAuthorizedOverrunCharge Maximum 0.26000 0.00 180 0.26 180/Dth Minimum 0.00267 0.00180 0.00447/0th SSXP Unauthorized Overrun Charge Criticai 10.00000 -10.00000/Dth Non-Critical 0.52000 -0.52000/Dth PARKING AND LOANING SERVICE -PAL2 Initiation Charge Maximum 0.20846 0.20846/0th Minimum 0.03276 0,03276/DthDailyInventoryCharge Maximum 0.17570 0.17570/0th Minimum 0.00000 0.00000/Dth NO-NOTICE TRANSPORTATION -NNT Monthiy Reservation Charge Maximum /0.86753 -0.86753/DthMinimum0.00000 -0.00000/0thINTERRUPTIBLETRANSPORTATION-T-2 Systemwide Usage Charge Maximum 0.17652 0.00180 0.17832/Dth Minimum 0.00267 0.00180 0.00447/0thSystemwideUnauthorizedOverrunCharge Critical 10.00000 -10.00000/0th Non-Critical 0.35304 -0.35304/DthSSXPUsageCharge/ MaxImum 0.26000 0.00180 0.26180/0th Minimum 0.00267 0.00180 0.00447/0thSSXPUnauthorizedOverrunCharge Critical 10.00000 -10.00000/0thNon-Critical 0,52000 -0.52000/0th FUEL REIMBURSEMENT -l.72%in-kind for Rate Schedules T-1 and T-2. OPTIONAL VOLUMETRIC RELEASES .IFIRMTRANSPORTATION-T-1 Systemwlde Volumetric Charge Maximum /0.17385 -0.17385/0thMinimum0.00000 -0.00000/0thSSXPVolumetricCharge Maximum /0.25733 -0.25733/0thMinimum0.00000 -0.00000/DthPipeilneUsageChargesApplicabletoVolumetricReleases4]Maximum 0.00267 0.00180 0.00447/0thMinimum0.00267 0.00180 0.00447/0th Filed On:November 30,2012 EffectIve On:January 1,2013 EXHIBIT NOS.4-11 CASE NO.INT-G-13-05 INTERMOUNTA1N GAS COMPANY (8 pages) IN T E R M O U N T A ( N GA S CO M P A N Y Su m m a r y of Ga s Co s t Ch a n g e s “S e e Wo r i r p a p e r N o . 5, Un e U IS Se e Wo r h y a p e r No . 1 Wo r h p a p e r No 2 4) Se e Wo r h p o p e r No 3 °t R e p r e s e o l s No n - A d i N i c e Se m a o d Ch a r g e De t e m i o a o t o °t Pri c e Re f l e o t o Di l y Ch a r g e : Ao e o d Ch a r g e )C o l o m n )d ) 0( g ) ) eq o d o Pri c e )C i c o m r )o ) & (I) ) (m o o An o o d Th e r e o S d i r r g De t e e n i r a n l o (C o t o m e )b ) & )e ) ) hm e s 38 5 . Ae t u d Pr i c e c io d o d e 0 de d m a t o . 71 Se e Wo d r p a p e r No . 4 , Jo e 33 , Co l u m n )e ) 20 CO M M O D I T Y CH A R G E S : 21 To Pr e d u c e d S o p p i l e e Pu r c h a s e s le d u d l e g St o r a g e 22 TO T A L AN N U A L CO O T DI P P E R E N C E 23 No e n a l l z e d Sa t e s Vo t u r n e s (1 1 1 1 1 2 . 12 1 3 1 1 1 2 ) 24 Ao e r a g e Ba s e Ra t e Ch a n g e 25 Ot h e r Pe e n a o e o t C h a r r g e s Pr o p o s e d : 26 El r m m t o n ot Te m p o r a r y Cre d i t s ar i d Sm d r a r g e s ho r n Ca n e No . IN T - G - 1 2 M 1 27 Ad j o s h r r e o t to Fi r e d Co o t Co l l e c e d e Ro l e )u e e [c h a t ) 5, Lic e 24 ) 28 To t a l Ps m e a e e e t Ch a n g e s Pr o p o s e d Lie n 24 th r o u g h 27 ) : De s e d e d u e Ao e o a t t h e m e o t 12 1 1 0 0 1 2 To s t A o e o a t Me u a l T h e o e s l 12 1 1 0 0 1 3 To t a l A n e a a t Bit t i e g De t o m o i r a n t o Pr i c e s Co s t Bit t i n g Oe t o m o i e a n t o Pr i c e s Ca s t Ao e o i d IN T - G - I 2 - 0 1 19 5 - 0 - 1 2 - 8 1 84 7 - 0 - 1 2 - 0 1 16 7 - 0 - 1 2 1 8 9 tN T - C - l a - g o IN T - G - I O M O Di f f e r s e c a eS - I )a ) (to ) )c ) )d ) )e) (I) )g ) )h ) ci) Us e No .2 3 4 5 6 7 N 9 to 11 12 13 14 Is 16 I7 to to DE M A N D CH A R G E S : Tr a n s p o r t a t i o n : NW P T F - I De m e r i t I (T i l t Ra t e ) t m 1 NW P TF - 1 De m a n d 1 )D i r c o u e t h d ) P( Up s s e e n Ce p a m l y 1 ’ 1 St o r a g e : SO S - I De m a n d Ca p o d t y De m a n d TF - 2 Ro n o m o h e n TF - 2 Re d d i n e r y Ch a r g e LS De m a n d Ca p a i c t y Uq o e l u c h e e Vp o e d z a h e e TF - 2 Re n e m o h o r r TF - 2 Re d e h n e r y Ch a r g e Ot h e r Sto r a g e Fa r H h e s tO 6 , t O 4 , $ 00 4 ) 5 2 $ 36 , 3 7 4 , 3 2 6 91 6 , 0 5 4 , 6 2 6 $ 00 4 ) 7 8 $ 39 , 3 0 4 , 7 4 7 17 1 , 2 0 6 , 9 6 6 0.0 2 2 6 6 3,4 3 4 , 6 3 9 17 5 , 4 0 4 , 4 6 6 0.0 2 ) 0 6 3,6 9 4 , 6 5 6 1,2 6 1 , 4 2 6 , 0 6 0 00 ) 3 5 7 16 , 3 2 6 , 9 9 7 1, 2 5 1 , 2 3 0 , 3 3 0 0. 0 1 3 1 g 16 , 4 9 3 , 4 0 7 Co s t of Se n d c e Att o c a 9 o o at Ga s Co o t Ad ) o s t m e o t 7 t RS - 2 GO - i LV - i 5 )k ) 5 $ 1,9 3 0 , 4 4 7 25 N , N 1 7 19 2 . 4 1 0 41 9 1,9 0 5 8,5 8 0 30 3 , 3 7 0 ° 0.6 0 ) 5 6 17 2 , 5 4 2 ° 30 3 , 3 7 0 IN 0. 2 6 ) 5 6 17 2 , 9 6 0 10 , 9 2 0 , 9 9 0 ° 0.6 6 6 0 6 22 6 . 2 9 6 I0 , 9 2 0 , 9 9 0 0. 0 6 6 0 6 22 7 . 2 1 1 (6 10 , 9 2 0 , 9 9 0 Pt 0.0 4 0 2 ) 43 9 , 1 7 3 10 , 9 2 0 , 9 9 0 ° 0. 0 4 1 6 6 44 7 , 7 5 3 10 , 9 2 0 , 9 9 0 ° 0.2 6 3 0 6 32 , 7 6 3 10 , 9 2 0 , 9 9 0 0.6 0 3 6 6 32 , 7 6 3 1,1 3 2 , 2 6 0 ° 0.6 6 3 0 6 1,2 6 1 , 8 5 2 ° t, l 3 2 , 02 6 2 5 9 1,0 6 9 , 0 9 7 ° I0 , 9 6 2 , 3 2 6 ° 0. 3 9 I,5 6 S , 4 9 I 10 , 9 6 2 , 3 6 6 IN o 33 1.3 2 4 , 4 1 6 ° 10 , 9 6 2 , 3 5 0 0.2 6 4 ) 1 75 2 , 7 9 6 I0 , 9 6 2 , 3 5 0 ° 0.0 9 0 0 6 99 5 , 9 0 4 lS , 9 6 2 , 3 5 0 tO 00 4 ) 8 4 45 8 , 6 6 5 10 , 9 6 2 , 3 6 6 00 6 3 3 9 37 , 1 1 9 15 , 9 6 2 , 3 5 0 to t 0.0 4 0 2 1 44 0 , 8 4 4 l5 , 9 6 2 , 3 5 6 0.0 4 1 0 0 44 9 , 4 0 6 lO , 9 6 2 , 3 5 6 0.6 6 3 6 6 32 , 8 9 7 l0 , 9 6 2 , 3 0 0 ° 09 6 3 2 6 32 , 0 9 7 23 0 , 5 0 9 $ l,0 5 6 , 2 9 2 $ 62 9 , 2 0 0 $ 14 , 3 7 8 31 , 0 2 4 14 2 , 1 0 5 04 , 0 9 3 1,9 3 5 22 , 9 7 5 10 5 , 2 9 2 62 , 7 2 0 1,4 3 3 50 22 9 13 7 3 12 0 56 6 32 9 7 1,0 2 5 4, 6 9 4 2,7 9 7 04 32 6 , 5 1 8 , t 7 3 03 3 4 9 9 10 9 , 3 4 7 , 6 6 5 32 9 , 5 I 9 , 9 7 3 03 7 3 4 1 12 1 , 9 2 5 , 4 1 2 )l9 2 , 9 5 5 ) 23 , 0 4 0 ) (2 3 6 , 0 7 4 ) 28 . 1 0 9 ) 29 3 , 1 8 8 35 , 0 0 9 )4 2 1 , 5 4 6 ) (5 0 , 3 3 6 ) 8, 6 1 2 1.0 2 8 32 0 , f l l 39 , 2 5 8 12 , 5 7 7 , 5 0 7 1,3 3 7 , 9 8 7 $ I4 , 7 5 9 , l U l $ 1,5 9 7 , 4 2 6 34 , 7 3 4 , 0 5 9 $ 0.0 4 5 9 9 (6 2 , 8 0 6 ) )7 6 , 9 5 3 ) 95 , 5 7 0 (1 3 7 , 4 1 1 ) 2, 8 0 7 10 7 , 1 0 9 29 Te n p o r a r y Su r c h a r g e (C r e d i t ) Pr o p o s e d )E o h t h i t No t , Li c e 1, Co l a )h H e ) ) 30 Pr o p o s e d Av e r a g e Pe r Th e s e Ch a e g e to te t o n n o o e t a t n Ga s Co r n p a o y Tid e 1,4 3 7 ) )1 . 7 5 8 ) 2) 8 4 )3 , 1 4 0 ) 64 2,4 4 9 )l0 9 , 5 8 0 ) 12 9 , 1 7 4 ) 16 0 , 4 2 5 )2 3 0 , 6 5 9 ) 4, 7 1 3 l7 9 , 8 9 5 7,S 4 8 , E I 0 $ 8,2 3 7 , 4 4 2 10 2 , 9 8 5 , 7 3 9 $ 0.0 4 5 0 2 4, 0 5 l , 5 8 9 13 9 , 3 2 l $ 4, 7 5 9 , 8 1 6 $ 15 5 , 5 0 3 l0 h , l 8 1 , 4 2 7 3, 6 1 6 , 8 4 8 $ 00 4 5 2 5 $ 0.0 4 2 9 9 0. 0 2 6 1 9 0. 0 2 3 3 2 00 2 0 9 1 00 2 8 1 0 (0 0 ) 4 0 4 ) )0 0 0 8 2 1 ) (0 9 0 0 8 8 ) 002 3 8 8 0.0 5 8 ) 3 00 0 0 ) 3 00 7 3 0 6 00 9 5 0 5 (0 54 l 9 7 1 )0 03 1 2 0 ) )0 02 3 6 0 ) )0 0 2 7 5 8 ) $ 0.0 1 0 1 0 $ 90 2 9 9 7 $ 00 4 9 4 0 E 00 6 7 9 7 m_ 5 3 X tO 00 en D 00 3 ( 9 & z2 0 oc O Z -_ z 0 00 en Le t 06 jc r r IN T E R M O U N T A I N GA S CO M P A N Y Su m m a r y of Fi x e d Ga s Co s t Ch a r g e s An n u a l Th e r m s l 10 1 1 1 2 0 1 2 An n u a l Co s t of Se r v i c e Al l o c a t i o n of Ga s Co s t Ad j u s t m e n t Li n e Bi l l i n g De t e r m i n a n t s Pr i c e s Co s t No , De s c r i p t i o n IN T . G - 1 2 . 0 1 IN T . G - 1 2 . 0 1 IN T - G - 1 2 - 0 1 RS - 1 RS - 2 GS . 1 LV - 1 (a ) (b ) (c ) (U ) (e ) (f ) (g ) (h ) 1 DE M A N D CH A R G E S : 2 Tr a n s p o r t a t i o n : 3 NW P TF - 1 De m a n d 1 (F u l l Ra t e ) 88 6 , 8 0 4 0 0 0 $ 0. 0 4 1 0 2 $ 36 , 3 7 4 3 0 0 $ 4,3 4 3 , 3 4 6 $ 19 , 9 0 3 , 1 0 7 $ 11 , 8 5 6 , 9 3 1 $ 27 0 , 9 1 6 4 NW P TF - 1 De m a n d 1 (D i s c o u n t e d ) 17 1 , 2 0 6 , 9 0 0 0.0 2 0 0 6 3, 4 3 4 , 8 3 9 41 0 , 1 4 4 1, 8 7 9 , 4 5 8 1,1 1 9 , 6 5 4 25 , 5 8 3 5 Up s t r e a m Ca p a c i t y 1, 2 0 1 , 4 2 6 , 0 8 0 0.0 1 3 5 7 16 , 3 0 0 , 9 9 7 1, 9 4 6 , 4 5 3 8, 9 1 9 , 4 9 8 5, 3 1 3 , 6 3 6 12 1 , 4 1 0 6 St o r a g e : 7 SO S - i 8 De m a n d 30 3 , 3 7 0 0.0 0 1 5 6 17 2 , 5 4 2 re 20 , 6 0 3 94 , 4 1 0 56 , 2 4 4 1, 2 8 5 9 Ca p a c i t y De m a n d 10 , 9 2 0 , 9 9 0 0. 0 0 0 0 6 22 6 , 2 0 6 27 , 0 1 1 12 3 , 7 7 4 73 , 7 3 6 1,6 8 5 10 TF - 2 Re s e r v a t i o n 10 , 9 2 0 , 9 9 0 0.0 4 0 2 1 43 9 , 1 7 3 52 , 4 4 0 24 0 , 3 0 5 14 3 , 1 5 7 3, 2 7 1 11 TF - 2 Re d e l i v e r y Ch a r g e 10 , 9 2 0 , 9 9 0 0. 9 0 3 0 0 32 , 7 6 3 3,9 1 2 17 , 9 2 7 10 , 6 8 0 24 4 12 LS - 1 13 De m a n d 1,1 3 2 , 0 0 0 0.0 0 3 0 6 1,2 6 1 , 8 5 2 2) 15 0 , 6 7 4 69 0 , 4 5 4 41 1 , 3 2 6 9, 3 9 8 14 Ca p a c i t y 10 , 9 6 2 , 3 5 0 0.0 0 0 3 9 1,5 6 0 , 4 9 1 re 18 6 , 3 3 4 85 3 , 8 6 1 50 8 , 6 7 3 11 , 6 2 3 15 li q u e f a c t i o n 10 , 9 6 2 , 3 5 0 0.0 6 4 1 1 70 2 , 7 9 6 83 , 9 1 9 38 4 , 5 5 3 22 9 , 0 9 0 5, 2 3 4 16 Va p o r i z a t i o n 10 , 9 6 2 , 3 5 0 0. 0 4 1 8 4 45 8 , 6 6 5 54 , 7 6 8 25 0 , 9 7 0 14 9 , 5 1 1 3, 4 1 6 17 TF - 2 Re s e r v a t i o n 10 , 9 6 2 , 3 5 0 0.0 4 0 2 1 44 0 , 8 4 4 52 , 6 4 0 24 1 , 2 1 9 14 3 , 7 0 2 3, 2 8 3 18 TF - 2 Re d e l i v e r y Ch a r g e 10 , 9 6 2 , 3 5 0 0.0 0 3 0 0 32 , 8 8 7 3,9 2 7 17 , 9 9 5 10 , 7 2 0 24 5 19 Oth e r St o r a g e Fa c i l i t i e s 3, 2 4 1 , 5 6 4 38 7 , 0 6 5 1, 7 7 3 , 7 0 3 1,0 5 6 , 6 5 3 24 , 1 4 3 20 To t a l Fix e d Ga s Co s t Ch a r g e s $ 64 , 6 7 9 , 9 1 9 $ 7,7 2 3 , 2 3 6 $ 35 , 3 9 1 , 2 3 4 $ 21 , 0 8 3 , 7 1 3 $ 48 1 , 7 3 6 21 No r m a l i z e d Sa l e s Vo l u m e s (I N T - G - 1 3 - 0 5 Es t i m a t e d Vo l u m e s ) 35 , 5 2 0 , 0 7 5 18 9 , 6 6 5 , 1 6 1 10 7 , 8 3 5 , 3 7 3 4, 4 9 2 , 7 7 2 22 Fi x e d Co s t Co l l e c t i o n pe r Th e r m (l i n e 20 d i v i o e d by lin e 21 ) $ 0. 2 1 7 4 3 $ 0.1 8 6 6 0 $ 0. 1 9 5 5 2 $ 0.1 0 7 2 2 23 Cu r r e n t Fix e d Co s t Co l l e c t i o n pe r Th e r m $ 0. 2 3 1 4 7 $ 0.1 9 4 8 1 $ 0. 1 9 6 3 2 $ 0.0 8 3 3 4 24 Ad j u s t m e n t to Fi x e d Co s t Co l l e c t i o n (l i n e 22 min u s li n e 23 ) $ )0 . 0 1 4 0 4 ) $ (0 . 0 0 8 2 1 ) $ (0 . 0 0 0 8 0 ) $ 0.0 2 3 8 8 __ _ _ _ _ _ _ __ _ _ _ _ _ __ _ _ _ _ _ CD - 25 FI X E D CO S T CO L L E C T I O N RA T E CA L C U L A T I O N : z 26 Ad j u s t e d Fi x e d Co s t Co l l e c t i o n Pe r T h e r m (U s e 22 ) $ 0. 2 1 7 4 3 $ 0.1 8 6 6 0 $ 0.1 9 5 5 2 $ 0.1 0 7 2 2 27 In c r e m e n t a l Fi x e d Co s t Co l l e c t i o n 0. 0 0 7 4 7 0. 0 0 6 5 0 0,0 0 6 7 3 0.0 0 4 4 7 1 28 IN T - G - 1 3 - 0 5 Fix e d Co s t s Co l l e c t e d $ 0. 2 2 4 9 0 $ 0.1 9 3 1 0 $ 0. 2 0 2 2 5 $ 0. 1 1 1 6 9 9 U)0 o Se e Wo r l c p a p e r No . 5, Li n e 8 Pr i c e Re f l e c t s Da i l y Ch a r g e ; An n u a l Ch a r g e (C o l u m n (d ) ) eq u a l s Pr i c e (C o l u m n (c ) ) ti m e s An n u a l Th e r m s (C o l u m n (b ) ) ti m e s 36 5 . Se e Ex h i b i t 4, Lin e s 1- 1 9 IN T E R M O U N T A I N GA S CO M P A N Y Su m m a r y of Pr o p o s e d Te m p o r a r y Su r c h a r g e s (C r e d i t s ) Co s t of Se r v i c e Al l o c a t i o n of De f e r r e d Ga s Co s t s Li n e No . De s c r i p t i o n (a ) 1 Ma n a g e m e n t of Pi p e l i n e Tr a n s p o r t a t i o n Ca p a c i t y 2 Pr o p o s e d Te m p o r a r y Su r c h a r g e (C r e d i t ) - Fi x e d De f e r r a l (2 ) 3 Pr o p o s e d Te m p o r a r y Su r c h a r g e (C r e d i t ) - Va r i a b l e De f e r r a l 4 LN G Sa l e s Cr e d i t s RS - 1 (b ) $ (0 . 0 1 3 3 6 ) (0 . 0 3 7 6 2 ) 0. 0 0 9 0 2 (3 ) (0 . 0 0 0 0 1 ) RS - 2 (c ) $ (0 . 0 1 1 6 2 ) (0 . 0 2 8 6 5 ) 0. 0 0 9 0 2 (0 . 0 0 0 0 1 ) GS - 1 LV - f (d ) fe ) $ (0 . 0 1 2 0 4 ) $ (0 . 0 0 8 0 0 ) (0 . 0 2 0 5 7 ) (0 . 0 2 7 5 6 ) (3 ) 0. 0 0 9 0 2 (3 ) (4 ) (0 . 0 0 0 0 1 ) (0 . 0 0 0 0 1 ) 5 To t a l Pr o p o s e d Te m p o r a r y Su r c h a r g e s (C r e d i t s ) $ (0 . 0 4 1 97 ) $ (0 . 0 3 1 26 ) $ (0 . 0 2 3 6 0 ) $ (0 . 0 2 7 0 8 ) (1 ) Se e Ex h i b i t No . 7, Li n e 5, Co l u m n s (c ) - (f ) (2 ) Se e Ex h i b i t No . 8, Li n e 10 , Co l u m n s fc ) - (f ) (3 ) Se e Ex h i b i t No . 9; Li n e 4, Co l u m n (b ) pl u s Li n e 12 , Co l u m n (b ) (4 ) Se e Ex h i b i t No . 9; Li n e 4, Co l u m n (b ) pl u s Li n e 20 , Co l u m n (b ) (5 ) Se e Ex h i b i t No . 10 , Li n e 5, Co l u m n s (c ) - (f ) w( CD Cs) D CD C D _o Z oO Z —. 0 -• ) ZQ ) G) O Cs)Ob Jo ’ IN T E R M O U N T A I N GA S CO M P A N Y Al l o c a t i o n of An n u a l i z e d Cr e d i t s Re s u l t i n g fr o m Ma n a g e m e n t of Pi p e l i n e Tr a n s p o r t a t i o n Ca p a c i t y Co s t of Se r v i c e Al l o c a t i o n of De f e r r e d Ga s Co s t s (1 ) Li n e No . De s c r i p t i o n To t a l RS - 1 RS - 2 GS . 1 LV . 1 (a ) (b ) (c ) fd ) fe ) (f ) 1 Lo n g Te r m No r t h w e s t Pi p e l i n e Ca p a c i t y Re l e a s e s $ (3 1 3 6 1 6 5 ) $ (3 7 4 4 8 0 ) $ (1 , 7 1 6 0 3 1 ) $ (1 , 0 2 2 , 2 9 6 ) $ (2 3 , 3 5 8 ) 2 Up s t r e a m Pi p e l i n e Ca p a c i t y Re l e a s e s (7 5 0 , 0 0 0 ) (8 9 , 5 5 5 ) (4 1 0 3 8 1 ) (2 4 4 , 4 7 8 ) (5 , 5 8 6 ) 3 To t a l Ma n a g e m e n t of Pi p e l i n e Tr a n s p o r t a t i o n Ca p a c i t y $ (3 , 8 8 6 , 1 6 5 ) $ (4 6 4 , 0 3 5 ) $ (2 , 1 2 6 , 4 1 2 ) $ (1 , 2 6 6 , 7 7 4 ) $ (2 8 , 9 4 4 ) 4 No r m a l i z e d Sa l e s Vo l u m e s (1 / 1 / 1 2 - 12 / 3 1 / 1 2 ) 34 , 7 3 4 , 8 5 9 18 2 , 9 8 5 , 7 3 9 10 5 , 1 8 1 , 4 2 7 3, 6 1 6 , 8 4 8 5 Pr o p o s e d Pr i c e Ad j u s t m e n t Pe r Th e r m $ (0 . 0 1 3 3 6 ) $ (0 . 0 1 1 6 2 ) $ (0 . 0 1 2 0 4 ) $ (0 . 0 0 8 0 0 ) (I ) Se e Wo r k p a p e r No . 5, Li n e 8 rn L (D W CD ( D ö _• o Z” oc ° Z - 0 00 C,,J0 1 IN T E R M O U N T A I N GA S CO M P A N Y Pr o p o s e d Te m p o r a r y Su r c h a r g e s (C r e d i t s ) - Fi x e d Co s t s De f e r r e d Ac c o u n t 18 6 0 Es t i m a t e d Co s t of Se r v i c e Al l o c a t i o n of De f e r r e d Ga s Co s t s (2 ) Li n e Se p t . 3 0 , 2 0 1 3 No . De s c r i p t i o n Ba l a n c e RS - 1 RS - 2 GS - 1 LV - 1 (a ) (b ) (c ) (d ) (e ) (f ) 1 Fi x e d Co s t s : 2 Fr o m NT - G - 1 2 - 0 1 (A c c o u n t s 18 6 0 . 2 0 5 0 - 2 0 9 0 ) $ (9 7 , 8 8 8 ) $ (5 , 7 6 2 ) $ 53 , 9 7 4 $ (1 6 1 , 5 3 5 ) $ 15 , 4 3 5 3 Fi x e d Co s t Co l l e c t i o n Ad j u s t m e n t ( A c c o u n t s 18 6 0 . 2 2 0 0 ) 2, 3 0 8 , 4 8 3 14 , 1 3 2 67 4 3 0 6 1, 6 5 9 , 5 6 7 (3 9 5 2 2 ) 4 Ca p a c i t y Re l e a s e s & Pu r c h a s e s (A c c o u n t 18 6 0 . 2 3 2 0 ) (9 , 9 8 5 , 2 4 7 ) (1 , 1 9 2 , 3 0 8 ) (5 , 4 6 3 , 6 7 8 ) (3 , 2 5 4 , 8 9 1 ) (7 4 3 7 0 ) 5 In t e r e s t (A c c o u n t 18 6 0 . 2 4 3 0 ) (1 , 5 9 0 ) (1 9 0 ) (8 7 0 ) (5 1 8 ) (1 2 ) 6 Ma n a g e m e n t of Pi p e l i n e Tr a n s p o r t a t i o n Ca p a c i t y (A c c o u n t 18 6 0 . 2 5 3 0 ) (4 , 7 3 6 , 6 9 9 ) (5 6 9 , 8 7 7 ) (2 , 5 9 7 , 0 1 8 ) (1 , 5 4 9 , 4 6 0 ) (2 0 3 4 4 ) 7 Am o r t i z a t i o n of 18 6 0 . 2 5 3 0 (A c c o u n t s 18 6 0 . 2 5 4 0 - 18 6 0 . 2 5 5 0 ) 3, 6 9 9 5 8 7 44 7 , 2 9 2 2, 0 9 0 , 1 7 7 1, 1 4 2 , 9 8 8 19 , 1 3 0 8 To t a l Fi x e d Co s t s $ (8 , 8 1 3 , 3 5 4 ) $ (1 , 3 0 6 , 7 1 3 ) $ (5 , 2 4 3 , 1 0 9 ) $ (2 , 1 6 3 , 8 4 9 ) $ (9 9 , 6 8 3 ) 9 No r m a l i z e d Sa l e s Vo l u m e s (1 1 1 1 1 2 - 12 1 3 1 1 1 2 ) 34 , 7 3 4 , 8 5 9 18 2 , 9 8 5 , 7 3 9 10 5 , 1 8 1 , 4 2 7 3,6 1 6 , 8 4 8 10 Pr o p o s e d Te m p o r a r y Su r c h a r g e (C r e d f t ) - F i x e d Co s t s $ (0 . 0 3 7 6 2 ) $ (0 . 0 2 8 6 5 ) $ (0 . 0 2 0 5 7 ) $ (0 . 0 2 7 5 6 ) a —w X (0 CD Ui D CD ( D & (1 ) Se e Wo r k p a p e r No . 6 , Pa g e 1, Li n e s 53 - 7 5 an d Pa g e 2, Li n e s 1 -3 5 o o z Se e Wo r k p a p e r No . 5, Li n e 8 — z G) G ) Cii 01 Exhibit No.9 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Proposed Temporary Surcharges (Credits)-Variable Costs Line No.Description Amount (a)(b) Account 1860 Variable Amounts Which Apply to RS-1,RS-2,GS.1,and LV-1: 2 Account 1860 Variable Costs $3,103,433 (1) 3 Normalized Sales Volumes (1/1/12 -12/31/12)326,518,873 4 Proposed Temporary Surcharge (Credit)-Variable Costs $0.00950 5 Lost and Unaccounted For Gas Amounts Which Apply to RS-1,RS.2,and GS-1: 6 Lost and Unaccounted For Gas Amounts from INT-G-1 2-01 (Account 1860-2120)$1,603,665 (2) 7 Lost and Unaccounted For Gas Amortization (Account 1860-21 30)(1,542,253)(3) 8 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-12-01 61,412 9 Lost and Unaccounted For Gas INT-G-13-05 (217,686))4) 10 Total Lost and Unaccounted For Gas Amounts Which Apply to RS-1,RS-2,and GS-1 $(156,274) 11 Normalized Sales Volumes (1/1/12 -12/31/1 2)322,902,025 12 Proposed Temporary Surcharge (Credit)-Lost and Unaccounted For Gas Costs $(0.00048) 13 Lost and Unaccounted For Gas Amounts Which Apply to LV-1,T-3,T-4,and T-5: 14 Lost and Unaccounted For Gas Amounts from INT-G-12-01 (Account 1860-2120)$) 15 Lost and Unaccounted For Gas Amortization (Account 1860-2140)(749,998)(6) 16 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-12-01 (215,443) 17 Lost and Unaccounted For Gas INT-G-13-05 (72,599)(7) 18 Total Lost and Unaccounted For Gas Amounts Which Apply to LV-1,T-3,T-4 and T-5 $(288,042) 19 Normalized Sales Volumes (1/1/12 -12/31/1 2)284,589,597 20 Proposed Temporary Surcharge (Credit)-Lost and Unaccounted For Gas Costs $(0.00101) (1)See Workpaper No.6,Page 1:Line 7,Column (e);Line 11,Column (e);Line 12 Column (e)&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 fe) (5)See Workpaper No.6,Page 1,Line 21,Column (c) (6)See Workpaper No,6,Page 1,Line 30,Column (d) (7)See Workpaper No.6,Page 1,Line 42,Column (d)plus Line 51,Column (e) IN T E R M O U N T A I N GA S CO M P A N Y Al l o c a t i o n of LN G Sa l e s Cr e d i t s Co s t of Se r v i c e Al l o c a t i o n of De f e r r e d Ga s Co s t s (1 ( Li n e No . De s c r i p t i o n To t a l RS - 1 RS - 2 GS - 1 LV - 1 14 1- 5 (a ) (b ) (c ) (U ) (e ) (f ) (9 ) (h ) 1 O& M Re c o v e r y Cr e d i t t 2 t $ (9 6 5 ) $ (8 7 ) $ (4 0 1 ) $ (2 3 8 ) $ (5 ) $ (2 4 9 ) $ (5 ) 2 Ma r g i n Sh a r i n g t 3 t (4 , 5 4 5 ) (4 0 3 ) (1 , 8 4 8 ) (1 , 1 0 0 ) (2 5 ) (1 , 1 4 8 ) (2 1 ) 3 To t a l LN G Sa l e s Cr e d i t s $ (5 , 5 3 0 ) $ (4 9 0 ) $ (2 , 2 4 9 ) $ (1 , 3 3 8 ) $ (3 0 ) $ (1 , 3 9 7 ) $ (2 6 ) 4 No r m a l i z e d Sa l e s Vo l u m e s (1 / 1 / 1 2 - 12 / 3 1 / 1 2 ) 34 , 7 3 4 , 8 5 9 18 2 , 9 8 5 , 7 3 9 10 5 , 1 8 1 , 4 2 7 3, 6 1 6 , 8 4 8 14 6 , 6 0 7 , 9 9 3 19 , 6 3 3 , 6 5 7 5 Pr o p o s e d Pr i c e Ad j u s t m e n t Pe r Th e r m $ (0 . 0 0 0 0 1 ) $ (0 . 0 0 0 0 1 ) $ (0 . 0 0 0 0 1 ) $ (0 . 0 0 0 0 1 ) $ (0 . 0 0 0 0 1 ) $ - 0) .. 0 ) X CD CD U’ (0 ’ C D & t1 ) Se e Wo r k p a p e r No . 9, Li n e 5 z 0 0 Z (2 ) Se e Wo r k p a p e r No . 6, Pa g e 2 of 2, Li n e 37 , Co l u m n (U ) (3 ) Se e Wo r k p a p e r No . 6, Pa g e 2 of 2, Li n e 38 , Co l u m n (d ) IN T E R M O U N T A I N GA S CO M P A N Y An a l y s i s of An n u a l i z e d Pr i c e Ch a n g e by Cl a s s of Se r v i c e No r m a l i z e d Vo l u m e s fo r Tw e l v e Mo n t h s En d e d De c e m b e r 31 , 20 1 2 Av e r a g e Pr i c e s Ef f e c t i v e Pr o p o s e d pe r Ca s e No . IN T - G - 1 2 - 0 1 Ad j u s t m e n t s Ef f e c t i v e Pr o p o s e d Av e r a g e Pr i c e s Co m m i s s i o n Or d e r No . 3 2 6 5 3 10 1 1 1 2 0 1 3 Ef f e c t i v e 10 1 1 1 2 0 1 3 Li n e An n u a l Pe r c e n t No . De s c r i p t i o n Th e r m s l C D Vo l s . Re v e n u e $f t h e r m Re v e n u e $l T h e r m Re v e n u e $I T h e r m Ch a n g e (a ) (b ) (c ) (d ) (e ) (f ) fg ) (h ) (i ) 1 Ga s Sa l e s : 2 RS - 1 Re s i d e n t i a l 34 7 3 4 , 8 5 9 $ 29 , 9 0 0 , 8 0 9 $ 0. 8 6 0 8 3 $ 56 1 , 3 1 5 $ 0. 0 1 6 1 6 $ 30 , 4 6 2 , 1 2 4 $ 0. 8 7 6 9 9 1. 8 8 % 3 RS - 2 Re s i d e n t i a l 18 2 , 9 8 5 , 7 3 9 13 4 , 6 3 1 , 7 5 7 0. 7 3 5 7 5 5,2 8 2 , 7 9 8 0. 0 2 8 8 7 13 9 , 9 1 4 , 5 5 5 0. 7 6 4 6 2 3. 9 2 % 4 GS - 1 Ge n e r a l Se r v i c e 10 5 , 1 8 1 , 4 2 7 71 , 6 7 2 , 7 2 8 0.6 8 1 4 2 5, 2 0 2 , 2 7 3 0.0 4 9 4 6 76 , 8 7 5 , 0 0 1 0.7 3 0 8 8 7. 2 6 % 5 LV - 1 La r g e Vo l u m e 3, 6 1 6 , 8 4 8 1, 6 4 3 , 6 0 4 0.4 5 4 4 3 24 5 , 8 3 7 0. 0 6 7 9 7 1, 8 8 9 , 4 4 1 0. 5 2 2 4 0 14 . 9 6 % 6 To t a l Ga s Sa l e s 32 6 , 5 1 8 , 8 7 3 23 7 , 8 4 8 , 8 9 8 0. 7 2 8 4 4 11 , 2 9 2 , 2 2 3 0. 0 3 4 5 8 24 9 , 1 4 1 , 1 2 1 0. 7 6 3 0 2 4. 7 5 % 7 T- 3 Tr a n s p o r t a t i o n 11 4 , 7 3 1 , 0 9 9 2, 3 3 7 , 0 7 2 0. 0 2 0 3 7 (4 1 3 , 0 3 2 ) (0 . 0 0 3 6 0 ) 1, 9 2 4 , 0 4 0 0.0 1 6 7 7 -1 7 . 6 7 % 8 T- 4 Tr a n s p o r t a t i o n 14 6 , 6 0 7 , 9 9 3 6, 6 9 4 , 1 2 1 0. 0 4 5 6 6 (5 2 9 , 2 5 5 ) (0 . 0 0 3 6 1 ) 6, 1 6 4 , 8 6 6 0. 0 4 2 0 5 -7 . 9 1 % 9 T- 5 Tr a n s p o r t a t i o n (D e m a n d ) 66 0 , 8 4 0 55 6 , 7 7 8 0. 8 4 2 5 3 - - 55 6 , 7 7 8 0. 8 4 2 5 3 0. 0 0 % . 10 1- 5 Tr a n s p o r t a t i o n (C o m m o d i t y ) 19 , 6 3 3 , 6 5 7 99 , 1 5 0 0. 0 0 5 0 5 (7 0 , 6 8 1 ) (0 . 0 0 3 6 0 ) 28 , 4 6 9 0.0 0 1 4 5 -7 1 . 2 9 % 11 To t a l T - 5 19 , 6 3 3 , 6 5 7 65 5 , 9 2 8 0. 0 3 3 4 1 (7 0 , 6 8 1 ) (0 . 0 0 3 6 0 ) 58 5 , 2 4 7 0. 0 2 9 8 1 -1 0 . 7 8 % 12 To t a l Tr a n s p o r t a t i c n 28 0 , 9 7 2 , 7 4 9 9, 6 8 7 , 1 2 1 0. 0 3 4 4 8 (1 , 0 1 2 , 9 6 8 ) (0 . 0 0 3 6 1 ) 8, 6 7 4 , 1 5 3 0. 0 3 0 8 7 -1 0 . 4 7 % 13 To t a l 60 7 . 4 9 1 , 6 2 2 $ 24 7 . 5 3 6 . 0 1 9 $ 0. 4 0 7 4 7 S 10 , 2 7 9 , 2 5 5 $ 0. 0 1 6 9 2 $ 25 7 . 8 1 5 . 2 7 4 $ 0. 4 2 4 3 9 4. 1 5 % C) b __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ o1 De m a n d vo l u m e s re m o v e d fro m th e $/ f l , e r m ca l c u l a t i o n s NEWS RELEASE and CUSTOMER NOTICE CASE NO.INT-G-13-O5 INTERMOUNTAIN GAS COMPANY (2 Pages) NEWS RELEASE A INTERMOUNTAINfGASCOMPANY A Subsidiary otMVU Resources Group,Inc. 555 S.Cole Rd. Boise,ID 83709 (208)377-6000 Intermountain Gas Company files to Increase Prices BOISE,IDAHO —August 9,2013 --Intermountain Gas Company filed its annual Purchased Gas Cost Adjustment (PGA)application with the Idaho Public Utilities Commission to change prices by an overall average increase of 4.15%,or $10.3 million,and if approved,would be effective October 1,2013.The main reason for the filing is an increase in the price of natural gas that Intermountain purchases for its customers. The cost to move natural gas through the interstate pipelines to the Intermountain system has also increased. Intermountain’s earnings will not increase as a result of the proposed change in prices and revenues. If approved,residential customers using gas for space and water heating will see an average increase of 3.92%, or $1.25 per month.Customers using natural gas for space heating only will see an average increase of $0.68 per month,or 1.88%,based on average weather and usage.Commercial customers,on average,would see an increase of $14.18 per month or 7.26%. The company is also proposing to eliminate the temporary credits that have been included in its current prices during the past year.Newer temporary credits will be included going forward.Even with this requested increase,the aforementioned gas-cost portion of Intermountain’s prices will be 49%lower than in 2005. Scott Madison,Executive Vice President and General Manager of Intermountain said,“The United States economy is slowly recovering,and with this recovery,we are seeing more demand placed on our substantial North American natural gas reserves.Increasing natural-gas-fueled electrical generation is also placing additional demand on supplies and delivery capacity.While this increased demand is causing some upward price movement,overall natural gas prices remain much lower than they were just a few years ago.The continued development of shale gas production in North America is expected to keep pace with increasing demand,maintaining overall price stability.” Intermountain continues to urge all its customers to use energy wisely.Conservation tips,information on government payment energy assistance,and programs to help customers level out their energy bills over the year can be found on the company’s website,vww.intas.con.t A Purchased Gas Cost Adjustment application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are reflected in its sales prices.The request is subject to public review and approval by the Idaho Public Utilities Commission.A copy of the application is available at the Commission offices and on both the Commission’s and Intermountain’s websites. Intermountain Gas Company is a natural gas distribution company serving approximately 320,000 residential, commercial and industrial customers in 74 communities in southern Idaho.Intermountain is a subsidiary ofMD U Resources Group,Inc.,a multidimensional natural resources enterprise traded on the New York Stock Exchange as “MDU “for more information about MDUResources,visit the company’s website at www.nitht.corn.for more information about Intermountain,visit wwiv.in/gas,corn. ********** Media Contact:Byron Defenbach at (20$)377-6000 A iNTERMOUNTA1N In the Community to Serv? Customer Notice Intermountain Gas Company files to Increase Prices On August 9,2013 -Intermountain Gas Company filed its annual Purchased Gas Cost Adjustment (PGA)application with the Idaho Public Utilities Commission to change prices by an overall average increase of 4.15%,or $10.3 million,and if approved,would be effective October 1,2013.The main reason for the filing is an increase in the price of natural gas that Intermountain purchases for its customers.The cost to move natural gas through the interstate pipelines to the lntermountain system has also increased.Intermountain’s earnings will not increase as a result of the proposed change in prices and revenues. If approved,residential customers using gas for space and water heating will see an average increase of 3.92%,or $1.85 per month.Customers using natural gas for space heating only will see an average increase of $0.68 per month,or 1.88%,based on average weather and usage.Commercial customers, on average,would see an increase of $14.18 per month or 7.26%. The company is also proposing to eliminate the temporary credits that have been included in its current prices during the past year.Newer temporary credits will be included going forward.Even with this requested increase,the aforementioned gas-cost portion of Intermountain’s prices will be 49%lower than in 2005. Scott Madison,Executive Vice President and General Manager of Intermountain said,“The United States economy is slowly recovering,and with this recovery,we are seeing mote demand placed on our substantial North American natural gas reserves.Increasing natural-gas-fueled electrical generation is also placing additional demand on supplies and delivery capacity.While this increased demand is causing some upward price movement,overall natural gas prices remain much lower than they were just a few years ago.The continued development of shale gas production in North America is expected to keep pace with increasing demand,maintaining overall price stability.” Intermountain continues to urge all its customers to use energy wisely.Conservation tips,information on government payment energy assistance,and programs to help customers level out their energy bills over the year can be found on the company’s website,www.intqas.com. A Purchased Gas Cost Adjustment application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are reflected in its sales prices.The request is subject to public review and approval by the Idaho Public Utilities Commission.A copy of the application is available at the Commission offices and on both the Commission’s and Intermountain’s websites. Intermountain Gas Company is a natural gas distribution company serving approximately 320,000 residential,commercial and industrial customers in 74 communities in southern Idaho.Intermountain is a subsidiaiy of MDU Resources Group,Inc.,a multidimensional natural resources enterprise traded on the New York Stock Exchange as “MD U.”For more information about MDU Resources,visit the company’s website at www.mdu.corn.For more information about Intermountain,visit www.intqas.corn. WORKPAPER NOS.1-9 CASE NO.INT-G-13-05 INTERMOUNTAIN GAS COMPANY (11 pages) Workpaper No.1 Case No.NT-G-13-05 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-1 Full Rate Demand Costs Line INT-G-f 2-01 INT.G-f 2-01 INT-G-1 2-Of No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(U) 1 TF-i Demand 1 Contract#i 412,537,600 $0.041064 $16,940,550 2 IF-i Demand 1 Contract #2 25,550,000 0.054360 1,388,910 3 IF-i Demand 1 Contract #3 73,000,000 0.040214 2,935,648 4 IF-i Demand 1 Contract #4 64,389,650 0.040214 2,589,386 5 IF-i Demand 1 Contract #5 46,230,900 0.040214 i,859,i47 6 IF-i Demand 1 Contract #6 36,500,000 0.040214 1,467,823 7 IF-i Demand 1 Contract #7 87,600,000 0.040214 3,522,778 8 IF-i Demand 1 Contract #8 36,500,000 0.0402i4 1,467,823 9 IF-I Demand I Contract #9 104,495,850 0.040214 4,202,235 10 Total Annual Cost 886,804,000 $0.041017 $36,374,300 Line INT-G-1 3-05 INT-G-1 3-05 INT-G-f3-05 No.Transportation Annual Therms Prices Annual Cost (a)(b)(c)(d) ii IF-i Demand I Contract #1 412,537,600 $0.041850 $17,264,663 12 IF-i Demand 1 Contract #2 25,550,000 0.055146 1,408,984 13 IF-i Demand 1 Contract #3 73,000,000 0.041000 2,993,000 i4 IF-i Demand I Contract #4 37,927,150 0.041000 i,555,0i5 15 IF-i Demand I Contract #5 43,489,750 0.041000 1,783,084 16 TF-i Demand 1 Contract#6 36,500,000 0.041000 1,496,500 17 IF-i Demand I Contract #7 87,600,000 0.041000 3,591,600 18 IF-i Demand 1 Contract #8 18,250,000 0,041000 748,250 19 IF-i Demand 1 Contract #9 104,495,850 0,041000 4,284,334 20 TF-i Demand 1 Contract#iO 26,462,500 0.041000 1,084,966 2i IF-i Demand 1 Contract #ii 51,081,750 0.041000 2,094,351 22 Total Annual Cost 916,894,600 $0.041777 $38,304,747 23 Total Annual Cost Difference (Row 22 minus Row 10)$1,930,447 t1) (1)See Exhibit 4,Line 3,Column (h) Workpaper No.2 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-1 Discounted Demand Costs Line INT-G-1 2-01 INT-G-12-01 INT-G-12-01 No.Transportation Annual Therms Prices Annual Cost (a)(b)(C)(ci) 1 IF-I Demand I Contract#i 14052,500 $0.020107 $282,559 2 IF-i Demand 1 Contract #2 29,404,400 $0.021330 $627,190 3 TF-i Demand 1 Contract #3 58,400,000 0.022118 1,291,685 4 IF-i Demand I Contract#4 36,500,000 0.026139 954,085 5 IF-i Demand 1 Contract #5 32,850,000 0.008503 279,320 6 Iota!Annual Cost 171,206,900 0.020063 3,434,839 Line INT-G-1 3-05 INT-G-1 3-05 INT-G-1 3-05 No.Transportation Annual Therms Prices Annual Cost (a)fb)(c)(d) 7 IF-I Demand 1 Contract #1 18,250,000 $0.026650 $486,366 8 TF-i Demand 1 Contract #2 29,404,400 0.021747 639,444 9 IF-i Demand I Contract #3 58,400,000 0.022550 1,316,920 10 IF-i Demand 1 Contract #4 36,500,000 0.026650 972,725 ii IF-i Demand I Contract #5 32,850,000 0.008499 279,201 12 Total Annual Cost 175,404,400 0.021064 3,694,656 13 Total Annual Cost Difference (Row 12 minus Row 6)$259,817 (1) (1)See Exhibit 4,Line 4,Column (h) INTERMOUNTAIN GAS COMPANY Workpaper No.3 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 Summary of Upstream Capacity Costs 10 Upstream Agreement #1 11 Upstream Agreement #2 12 Upstream Agreement #3 13 Upstream Agreement #4 14 Upstream Agreement #5 15 Upstream Agreement #6 16 Total Annual Cost INT-G-1 2-01 Annual Therms (b) INT-G-12.01 Prices (c) INT-G-1 2-01 Annual Cost (d) $ 207,704 2,749,310 8,298,168 3,331,666 2,406,560 $16,993,407 $(500,000) $16,493,407 $192,410 (1) Line No.Transportation (a) 1 Upstream Agreement #1 2 Upstream Agreement #2 3 Upstream Agreement #3 4 Upstream Agreement #4 5 Upstream Agreement #5 6 Upstream Agreement #6 $$ 25,933,250 0.009924 257,359 155,025,220 0.017735 2,749,310 477,215,600 0.017201 8,208,667 378,465,810 0.009930 3,758,103 164,786,200 0.011090 1,827,558 $16,800,997 INT-G-1 3-05 7 Total Annual Cost 8 Estimated Upstream Capacity Release Credits 9 Total Annual Cost Including Capacity Release Credits Line No. ________________________ $(500,000) Transportation (a) $16,300,997 INT-G-1 3-05 Annual Cost (ci) INT-G-1 3-05 Annual Therms (b) 25,933,250 155,025,220 489,899,350 415,754,210 164,618,300 $ Prices (c) 0.008009 0.01 7735 0.01 6939 0.008014 0.014619 17 Estimated Upstream Capacity Release Credits 18 Total Annual Cost Including Capacity Release Credits 19 Total Annual Cost Difference (Row 18 minus Row 9) (1)See Exhibit 4,Line 5,Column (h) INTERMOUNTAIN GAS COMPANY Summary of Other Storage Facility Costs Workpaper No.4 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 Storage Facilities fa) I Demand Costs - 2 Clay Basin I Reservaton 3 Clay Basin II Reservation 4 Clay Basin Ill Reservation 5 Clay Basin I Capacity 6 Clay Basin II Capacity 7 Clay Basin Ill Capacity 8 Total Demand Costs 9 Cycling Costs - 10 Clay Basin Cycling Costs 11 Rexburg LNG Facility $75,971 $911,652 63,299 759,588 60,780 729,360 75,977 911,724 63,314 759,768 60,782 729,384 $400,123 $4,801,476 0.001033 $86,929 $1,043,148 12 Transportaton Reservation 13 Variable Transportation 14 Total Rexburg LNG Facility Costs 15 Storage Demand Charge Credit 16 Total Costs Including Storage Credit INT-G-13-05 $7,245 $86,940 10,000 $96940 $(2,700,000) $3,241,564 Line No. ______________ 17 Demand Costs- 16 Clay Basin I Reservation 19 Clay Basin II Reservation 20 Clay Basin Ill Reservation 21 Clay Basin I Capacity 22 Clay Basin II Capacity 23 Clay Basin Ill Capacity 24 Total Demand Costs 25 26 Cycling Costs - Clay Basin Cycling Costs 266,250 (1)$ 221,880 (1) 213,010 (1) 31,950,000 (21 26,625,000 (2) 25,560,000 (2) 84,135,000 (3) 84,135,000 $0.001367 $114,993 $1,379,915 27 Rexburg LNG Facility 28 Transportation Reservation 29 Variable Transportation 30 Total Rexburg LNG Facility Costs 31 Estimated Storage Demand Charge Credit 32 Total Costs Including Storage Credit 33 Total Annual Cost Difference Including Storage Credit (Row 32 minus Row 16) $5,500 $66,000 22800 $88,800 $(2,700,000) $3,570,335 $328,771 (4) (1)Charge Based on Maximum Daily Withdrawal 2 Charge Based on Maximum Contractual Capacity 3)Non Additve Billing Determinants;Includes only Capacity Volumes 4)See Exhibit 4,Line 19,Column (h) Line No. INT-G-12-01 Monthly Cost (d) INT-G-12-O1 Annual Cost (e) INT-G-12-O1 Prices (c) $0.285338 0.285338 0.285338 0.002378 0.002378 0.002378 INT-G-12-O1 Monthly Billing Determinant (b) 266,250 (1) 221,840 (1) 213,010 (1) 31,950,000 (2) 26,625,000 (2) 25,560,000 (2) 84,135,000 (3) 84,135,000 Monthly INT-G-13-05 INT-G-13-05 INT-G-13-05 Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost (a)(b)(c)(U)(e) 0.285338 $75,971 $911,652 0.285338 63,311 759,732 0.285338 60,780 729,360 0.002378 75,977 911,724 0.002378 63,314 759,768 0.002378 60,782 729,384 $400,135 $4,801,620 Workpaper No.5 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Peak Day Analysis for Demand Allocators Line Peak Firm Sales ________ Total No.Description RS-2 GS.1 LV-1 Peak Sales (a)(b)(c)fd)(e)ft) 1 DEMAND ALLOCATORS PER CASE NO.1NT-G-12-01: 2 Peak Daylherms 368,330 1,678,530 1,001,461 13,150 3,061,471 3 Percentof Total 12.0311%54.8276%32,7118%0.4295%100.0000% 4 PROPOSED DEMAND ALLOCATORS PER CASE NO.INT-G-13-05: 5 Peak Day Usage Per Customer 5.66 7.61 32.72 6 January 2012 Actual Customers 65,570 223,478 30,964 320,012 7 INT-G-13-05 Peak Day Therms (Line 5 mulitplied by Line 6)371126 1,700,668 1013,142 23,150 3,108,086 8 Percent ofTotal 11.9407%54.7175%32.5970%0.7448%100.0000% Contract Demand Therms )NTERMOUNTA)NGAS COMPANY Analysis olAccount 1860 Surcharas (Credits) Eshmatad September 30,2013 Workpaper No.6 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 2 IS II 12 13 14 IS it 17 It to 20 21 22 23 24 22 22 27 28 22 30 37 32 33 34 35 30 37 30 39 40 41 82 43 44 45 46 47 40 49 50 SI 12 53 54 55 56 57 54 59 to 61 62 13 84 no 06 67 Be 69 70 71 72 73 74 23 Derull D &Us DS8:Ts60 A)cl )d(ci 6 (11940217) 3164.45624 165 764 41) (75834) (154,031.81) )290,455.D6) (97.607.76) 3.10(943352 444,316 02) AL Desnñplbr loW (9 ACCOUNT 1860VARIABLEAMOUNTS: Net Cumulalts.SersuedSee Balancein 2260.2017cc or101102 8 (1.26035489) AnatetonnltlO2O2Oee&&30113 B 1,069,44050 Eetmelrd 75mm SelecT/I trough 9/30113 24.644,359 knnct%or 6*$0 00350 97.42312 E06maOWArncteSon n 18409020919430163 1,116 472.72 22744.4.4 Belsucehr78402510.49430173 Deterred Gus Costs FromFrcduc.nsupp4.n in 1864.2160919011112 6 /597.84545) Defrnmrd OneCosta FromF4o&nertasupyhernn 1500 2160 &no4r 6730113 3310 875.62 &40rmtedDelwnd Cc06 In 1660.2180 tornlit Snogir5130173 1.061.22016 45*6.4 Balance61e002160919430173 OncrnmvercdinCce40 Balnrnnrn 76602670915130113 DeSy Gas ExcessGatesDderrsd er7960334091404413 htenssIDslrnredInlBfiO.2340at101512 6 20.56) romeOOseOnd619402340hm4r 6.39173 7351.93) EnloratedInterestfrom 7/IfrogS 5130113 6709 frothnulsd Balance in 18402340 at9430163 ESTIMATED ACCoUNT3860 VARIABLE BALANCE At 9130113 ACCOUNT isoo LOST AND UNACCOUNTED FOR AMOSNTS: CanCLcruAuSueDeterred GusU&ornen 18602130 sed05ttI2 1 1603.66499 i*n944 CancfloeDeterredGasBeWne669602120end1011/12 534.00500 NdCwnuitfrsoelsm.dcaetatarcshls602l2t.snllWltl2 $2.138219.99 CeeArnotoNcnrnIBOc2lXsadtGeII3 $ii 4340372) Edhneted7/urn Sates SI trough9430173 23.797.353 ArncWotecR*8 /506474))i1L79954) Ecd5medkrenloeturn 16402722919130113 1.542.23330) isbo*al4erratabona 78802640 re0744224t3 9 00500394) Es40n&edTherrn Sales 7/I macgIn9/30163 59651386 Mente*r ReIn 9 2)00255)154.41451) Ezrneladkrncta56n17860214091350193 (749.999 44) filtrated 8.1cm.in r860.2120s19i39113 LestI Uraccoonl Forces Xsl.rrsl 91186c.2ltgstlGlI72 t 107.02446 TotaiLcct&UnsmoouoedFeroasrnnt4r6.34t13 t 599,28063 frcSmoledLeO &Ureacouterd FmGee711 SnoopS9730113 627,494.52 Essex/ed TotalLest&Groccocrtrd FmGsa.79730113 5 766,77575 BaseRote Co4eo6onclimb Unsmrcded FmGsaSnoopS 5139113 5 962.39925 GalmetndonenReteCo%eotnndicdosremocm91dFeroenTtl RooupfrSt22itU 151,00093 EesrnotedsoseRstnCcten4nndioo&hrancountrdlerGenstt0wt3 7,974.26577 ScUrrIed Lcd 6 Unecenuoted FmDelerral (Total metes.Raatctacscn 1011112tancgh 900173)(397,57002) Es4mstrdR&enon91 79602154et9t22i13 (750,405,54) Curs49oua4oosliest&Ursoccuntrd ForGesGelernal 75%(277.864.17) irduainsl%/frcofionofio4UUranocuded For TsrDefend 25%(72.626.39) EstcmatsdBalancein 16602150 at 900113 ConsLostaUrancourt Forinterest Datarred911860242091 1911112 5 22.65 CreLost&UneoucortrdFrmntmrnl0eterrdrn t160242080nog54439113 75026 EssrrrotedCoretnlereo Born 717 tnoughs/3Ui3 256) frsthratsdBalancein38602420 et 900173 IndustrialLest &Unsocsurt.4 For Intsr.st Deterred In1$6c.2364st 751162 $222 indushielLost &Unaccounted ForIrtmeiDeterredin1940236060045 609173 26.61 freOuslrdirduchielLcd6Unaccounted FrmntmedhcmUIUncuph 900113 6,71) Esthratsd Bolerca In 1860.2360.8 909113 ESTIMATEDACCOUNT 1860 LOST ANDUNACCOUNTED FORBALANCE AT 900(13 ACCOUNT 1860 FIXEDAMOUNTS: NetCumuiotinsDsrsmsdSastalaroshi1860,2050a1 1941112 8 0,604,02569) 6446 fInned Gas Uciacce n 7960 3060 at 1017113 9 (16,89962) Rrrorloalcrfor 65-I in1660 2040sttd3Oil3 465,97026 Ea6meted6441 Them Soles711 800045 900113 1,033,405 RS-t%erortaa4crRete 9 007395 25,577.12 DO/rated6441 lolorce 9176602060919730113 474,65776 6442Entered SosUolenor 61660 2070 st 1017112 $28,33050 knot/eaterbor60-26 660.2070.16.00113 2,144,87627 Eelerreted6442ThermSsInsTitSnsugh 9134413 13.119,017 65.2Anrortshon Rate 9 0 01273 667.00509 Esleneted6442Balance 6860 0270 sI 9130113 2,340,27194 DLI Deterred GeeBalance 611603060.91017112 9 (161,463.94) OratsborloGS-I In 7040208091404413 1.805,929.76 Essrrated Therm Dales 711 trough900173 8,944,490 SLlAroteSnnReIe t 007615 160,53475 Eesreted0447 Balance er 16602060915130113 9,605,04067 otoufli Xelmed Sac Balance er 18602056 911011112 9 /4733) AimotoSorborLU.l rn1540.3U50916O513 647219.91 EflroledLVI Bosh 10223mm Salesliienough 9139113 944.667 LV-lAnnctebncR*9 202159 16.907,05 DO/notedIchorcol Baiaxe61860205691943603 94.27367 Extenarsd CrarciatinaBalance91186620509190513 77933 22,92 Workpaper No.6 Case No.INT-G-13-05 Intermountain Gas Company Page 2 of 2 EL Dssofln&n INTERMOUNTAIN GAS COMPANY Analysts of Account1N60 Surchsrqes Credits) EstimatedSeptember30,2013 1 FindCostCollection Dslnmsd InlStO.22COul 1011112 2 Fond CodCoteohonDeterreder1840 2250Snoogh6730113 3 EnOmolod FixedCod CuNnohonDeferredfrom711tonugh 0130113 4 Esbmslsd NslsnosIn10602206sf0130113 5 Cspsrlly RslssssdlPurohsssd Deferred ix lttO.2320st 1011112 o CspeodyRsleurthmeohesedDeferred in 10002320 nnouyh 0130113 7 Es*relndCepso4y RelnoondFreohonedDnlermed from 7/I trough0007/3 o Estixrstsd OulseosIn1006.2320at 0/30113 O htsnsst ir lOtO.2436sf1010112 ID Inlmrdorlmmndm 78602430OnnughOflWl3 II EotmelndInternetfrom711 Snough 0730113 12 Estkestsd Nslsros in IttO2430sf0130113 13 Msrsgnot ofPlpsfiesTrurspodatlorCapacityDslsrrsdix 10602030 sf101102 14 MenegnmedefPty&meTrsnrmIebrnCapno4yDe4erredin1060.2SaDOnugh0130113 ID frssmstedDeoomslin 1060.2530from711 Ooouph 0130113 It Do6metndDeismein 10602530t500I13 IT 6011Mmer&nbonix 11602540.40130773 IS EMmeledRS.lTherm Sebohom711 0nouh 0130113 10 R54 Ammtotorfret. 20 Eoumefod651 dmodoetorer 1085.2540sf0130113 21 RU-2Amer&sbon’m 18602540.10130113 22 Eohnebd 0162Therm 5Mm from 711 Omoogh5730113 23 0012 Vnm&sitooPete 24 Eefmreled6012Ammtsbonin10402540.407301l3 25 OS.IdmcetehoninI1002SdOefD3OII3 28 Estmnlod 55-I Therm Saixohom7ll trough 0130113 27 05.1 AmuloehonRein 20 Eshmelnd 55-I Vormtshnn In 10602540 st500113 25 Eshmefnd CernAmatsbon’er 10402540sf0130113 30 10.1 AmmISsOonix 10002550 sf0130113 31 Eshmeled LVI Dm4162ThermOMenfrom7/I8nouolr0730173 32 10.1 Vmmtston RsIn 33 EsOmnlnd LV-lOmmthehonix 1840 2550 e7600113 20 Ee8meled IrdustiolAmerlusOon m 11602500 sf000113 35 Esfbnafsd EetsnoeIn 10602530sf 0130113 36 LNOOsbs CredOsDslsesd ix 104020004sf1011112 37 008RmoveryCredd Deterredin1060 2320Onough 800113 30 NeonDhnnngCr404DnlermndmOOD2100Omough 0130113 30 Esbmstsd Oulsoosin 1066.2000 sf000113 40 ESTIMATED ACCOUNT 1860 FIDEDBALANCEAT 6)30)13 41 TOTAL DEFENSESACCOUNT 1860 BALANCE Uetoll aNti UUbJs6) (7)Ic)(d(Is)(I) O 2,330,16300 (12,217.22744) 12,11517721 2,308,482,77 $(1,101.36374) (7,544,35043) II.270,524 521 O 140.101 (1.120 50) 161414) 3,834071 14,114.446 061 1518.415 DVI O (4,73640613) S 423,41003 1,125465 8 001302 23,57107 441,26105 0 1,645,61356 13,115,077 S 0.01134 146,264.41 2,060,17800 1 1,043,46266 8,844,060 001125 06,50507 1,142,01707 8 14,84134 866,847 8 5 00404 4.20232 10,12616 16.005.240161 (1340.53) (7.031,11145) 6)53056) 3,660,45757 16,12610 (78505) 14,54500) 1 )l,lIl.862.III $18.150,70460) 4 Proposed Adjustment to LV-1 Tariff “ 5 LV-1 Therm Sales (1/1/12 -12/31/12) 6 Annualized Adjustment (Line 4 multiplied by Line 5) Total (e) 0 3,616,848 3,616,848 100.000% $0.02945 3,616,848 $106,516 7 Annualized Adjustment (Line 4 multiplied by Line 5) 8 Percent Annualized Sales included in Block 1 and Block 2 9 Adjustment to Block 1 and 2 (Line 7 multiplied by Line 8) 10 Block 1 and 2 Therms 11 Price 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) 15 WACOG Commodity Charge Change (2) 16 Eliminate INT-G-12-01 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),plus Line No.4,Column (e) $106,516 100.000% $106,516 3,616,848 $0.02945 0.03852 $0.06797 $0.00848 0.03852 0.001 36 $0.04836 Line No. Workpaper No.7 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 1 Description INTERMOUNTAIN GAS COMPANY Analysis of LV-1 Tariff Block 1,Block 2,and Block 3 Adjustments Block I Block 2 Block 3 Therm Sales Therm Sales Therm Sales (a)(b)(c)(U) 1 LV-1 Therm Sales (1/1/12 -12/31/1 2)3,616,848 0 2 Blocks 1 and 2 Therm Sales 3,616,848 0 3 Percent Therm Sales between Blocks 1 and 2 100.000%0.000% Workpaper No.8 Case No.INT-G-13-05 Intermountain Gas Company Page 1 of 2 2 Projected Oct 12 -Sep 13 L&U (Therms) 3 Estimated Oct 12 -Sep 13 Sales (1) 1,977,331 612,244,601 4 Oct 12 -Sep 13 L&U Factor (line 2 divided by line 3) 5 Lost and Unaccounted for Gas INT-G-13-05 (Dollars) 0.323% 6 Lost &Unaccounted for Gas (1860-2150)(2) 7 Estimated Oct 12-Sep 13 Sales (1) 8 L&U rate per therm embedded in base rates 612,244,601 $0.00182 $716,775 9 Oct 12 -Sep 13 Collection of Lost &Unaccounted for Gas 10 Projected L&U (Over)/Under Collection (Line 6 minus Line 9) 1,114,285 $(397,510) (1)Estimated Oct 12 -Sep 13 Sales (Therms) 34,914,148 180,228,743 107,608,828 289,492,882 612,244,601 INTERMOUNTAIN GAS COMPANY Analysis of Lost and Unaccounted for Gas (“L&U”) Line No. _________ I Lost and Unaccounted for Gas INT-G-13-05 (Therms) Description (a) Detail (b) Amount (c) RS-1 RS-2 GS-1 Industrial Total Sales (2)See Workpaper No.6,Page 1,Line 35,Column (c) INTERMOUNTAIN GAS COMPANY Lost and Unaccounted for Statistics June 2013 ANNUAL STATISTICS Workpaper No.8 Case No.INT-G-13-05 Intermountain Gas Company Page 2 of 2 Check for Dead Orders Year Check for Dead Orders Found dead Percent Found Dead 2008 5,088 708 13.00% 2009 6,481 542 8.36% 2010 12,441 569 4.57% 2011 10,093 795 7.87% 2012 5,089 513 10.08% 2013 2,971 608 20.46% Drive Rate Errors Year Drive Rate Errors 2007 43 2008 26 2009 18 2010 13 2011 14 2012 3 2013 2 Pressure Errors 15 20 19 8 15 6 Pressure Errors Gas Loss from Line Breaks 2007 —656 occurrences 254,455 therms of gas loss calculated 2008 —495 occurrences 182,920 therms of gas loss calculated 2009—301 occurrences 130,251 therms of gas loss calculated 2010 —175 occurrences 88,947 therms of gas loss calculated 2011 —154 occurrences 49,856 therms of gas loss calculated 2012—177 occurrences 68,221 therms of gas loss calculated 2013 -87 occurrences 27,128 therms of gas loss calculated Year 2008 2009 2010 2011 2012 2013 IN T E R M O U N T A I N GA S CO M P A N Y Pe a k Da y An a l y s i s fo r LN G Sa l e s Cr e d i t De m a n d Al l o c a t o r s Li n e Pe a k Us a g e To t a l No . De s c r i p t i o n RS - 1 RS - 2 GS - 1 LV - 1 (1 ) T- 4 t 1 T- 5 t 1 Pe a k Sa l e s (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) I PR O P O S E D LN G SA L E S CR E D I T DE M A N D AL L O C A T O R S PE R CA S E NO . IN T - G - 1 3 - 0 5 : 2 Pe a k Da y Us a g e Pe r Cu s t o m e r 5. 6 6 7. 6 1 32 . 7 2 3 Ja n u a r y 20 1 2 Ac t u a l Cu s t o m e r s 65 , 5 7 0 22 3 , 4 7 8 30 6 4 32 0 , 0 1 2 4 IN T - G - 1 3- 0 5 Pe a k Da y Th e r m s (L i n e 2 mu l i t p l i e d by Li n e 3) 37 1 , 1 2 6 17 0 0 , 6 6 8 10 1 3 , 1 4 2 23 , 1 5 0 10 5 6 , 8 7 2 19 , 3 8 5 (1 ) 4, 1 8 4 , 3 4 3 5 Pe r c e n t o f To t a l 40 . 6 4 3 5 % 24 . 2 1 2 7 % 0, 5 5 3 3 % 25 . 2 5 7 8 % 0. 4 6 3 3 % 10 0 . 0 0 0 0 % (1 ) Co n t r a c t De m a n d Th e r m s 0 g CD CD 3 . o o, 0 0 CD - z_ Ci, 01