20150326final_order_no_33260.pdf

Office of the Secretary
Service Date
March 26,2015
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INTERMOUTAIN )
GAS COMPANY’S APPLICATION TO )CASE NO.INT-G-14-02
CHANGE ITS COMPOSITE )
DEPRECIATION AND AMORTIZATION )
RATES.)ORDER NO.33260
________________________________________________________________________________________
)
On November 4,2014,Intermountain Gas Company applied to the Commission for
an Order authorizing the Company to:(1)increase its composite depreciation and amortization
rates;and (2)reflect those changes in its books as of January 1,2015.The Company’s proposal,
if approved,will not increase customer rates.
On November 12,2014,the Commission issued a Notice of Application and set a
November 26,2014 intervention deadline.The Commission also advised persons that they could
submit written comments if they did not wish to formally intervene as a party.On March 10,
2015,the Commission issued a Notice of Modified Procedure that set a March 19,2015 deadline
for interested persons to file comments in the case.No one intervened as a party,and
Commission Staff was the only person or party to file comments.
Having reviewed the record,we enter this Order approving the Company’s proposed
amortization rates as filed,and depreciation rates as agreed upon by Staff and the Company,with
the new rates to be reflected in the Company’s books effective January 1,2015.Our decision is
explained more fully below.
THE APPLICATION
In its Application,the Company asks the Commission for an Accounting Order that
would enable the Company to change its composite depreciation and amortization rates.The
Company asks to increase its:(1)composite depreciation rate from 3.07%(3.06%when
weighted by December 31,2013 assets)to 3.12%;and (2)total General Plant account
amortizations from $1,749,970 to $2,598,813.The Company says it needs these accounting
changes because it has been under-depreciating its assets and under-amortizing General Plant
Account Nos.391,393,394,395,397 and 398.If the changes are approved,the Company’s
books would reflect them as of January 1,2015,consistent with the start of the Company’s
financial reporting period.The proposed changes would not increase customer rates.
ORDER NO.33260 1
STAFF COMMENTS
In its comments,Staff notes that it reviewed the Company’s Application and
accompanying Depreciation and Amortization Accrual Rate Studies and analyzed the
depreciation rates,service lives,remaining lives,and salvage values for all plant asset accounts.
Staff also reports that it met with the Company and the Company’s depreciation consultant to
address some questions that Staff had about the Application.Based on its review and meetings
with the Company,Staff makes the following recommendations and represents that the Company
concurs.
A.Amortization
Staff recommended the Commission approve the Company’s proposed amortization
rates as filed,which increases the proposed annual amortization for Account Nos.391,393,394,
395,397,and 398 by $848,843,to $2,598,813.Staff reports that many of the proposed changes
reflect changes in customer service.Changes to Account 391,Furniture and Office Equipment,
reflect additions for modular work stations,computer equipment and software upgrades.
Changes to Account 397,Communications Equipment,reflect shorter lives for telephone and
radio systems.These changes also reflect the Company’s share of a new call center jointly used
by the Company,Cascade Gas and MDU North Plains.Staff notes that,although it accepts the
Company’s amortization rates as filed,the Company has agreed to include additional detail for
Accounts 391 and 397 with its next Amortization Study.
B.Depreciation
Staff recommended the Commission adjust the Company’s proposed depreciation
rates to let the Company depreciate $14,617,310 each year for a composite depreciation rate of
3.05%.Specifically,Staff recommended the Commission’s Order address the Company’s
depreciation rates for Electronic Meter Reading Transmitters,Distribution Mains,Regulating
Station Equipment,and the Company’s Nampa Liquefied Natural Gas (LNG)Facilities,as
follows.
1.Electronic Meter Reading Transmitters (ERTs)
In 2002,the Company began installing ERTs that record and transmit usage data to
Company vehicles.The Company must replace an ERT when its battery fails,and the
manufacturer says the batteries last 15 years.Accordingly,the Company proposed to depreciate
its initial ERT investment over 15 years,with a current annual depreciation rate of $2,406,907.
ORDER NO.33260
The Company also started replacing the ERTs in 2014,12 years after deployment.The
Company’s depreciation study proposed an average remaining life of 2.6 years,and an annual
depreciation expense of $2,545,702.After discussions,however,Staff and the Company agreed
the Company should not change the ERT depreciation rate until after the Company has replaced
all the ERTs and the Company’s 2016 Depreciation Study has evaluated the appropriate
depreciation rate for the new ERTs.
2.Distribution Mains
The Company currently depreciates distribution mains at $3,783,742 per year based
on a 58-year service life and a negative 61%net salvage value.In its Application,the Company
proposed a 2.33%depreciation rate,an annual depreciation expense of $3,417,100,and a
negative 53%net salvage value.However,Staff reports that from 1975 through 2013,the
Company experienced a negative 43.8%net salvage value,and that from 2004-2013 the
Company experienced a negative 45.5%net salvage value.Staff thus recommended the
Commission approve a compromise,negative 50%net salvage value,which would yield a 2.25%
annual depreciation rate with an annual expense of $3,229,775.This recommended depreciation
rate is $187,325 less than the Company’s proposed depreciation rate,and $553,967 less than the
Company’s current depreciation rate.Staff says it and the Company will monitor the net salvage
values for distribution mains,and the Company’s 2016 Depreciation Study will reflect additional
changes in this asset category,if necessary.
3.Regulating-Station Equipment
The Company currently depreciates regulating station equipment at $194,108 per
year,based on a 35-year service life and a negative 10%net salvage value.In its Application,
the Company proposed a negative 18%net salvage value with annual depreciation of $224,024.
Staff recommended the Commission set a negative 14%net salvage value for the regulating
station equipment.This results in a compromise annual depreciation rate of $213,588,which is
$19,480 more than the Company’s current depreciation expense but $10,436 less than what the
Company proposed.Staff says it and the Company will monitor the salvage values for the
regulating station equipment,and that the 2016 Depreciation Study can incorporate changes if
necessary.
ORDER NO.33260 3
4.Liquefied Natural Gas (LNG)Facilities —Nampa
The Company has historically used its Nampa LNG facility to provide gas during
high-demand periods.Staff reports,however,that from 2011 to 2013,the Company invested
more than S4.6 million in the Nampa facility to enable the Company to load excess LNG onto
trucks and,in part,to sell it to non-utility customers.See Order No.32793.Staff currently does
not recommend adjusting depreciation rates for the LNG facility.But Staff has concerns that
some of the upgrades appear primarily to facilitate the commercial,non-utility sale of LNG and
not peak period relief to customers.
The Company currently depreciates the Nampa LNG facility at 2.00%for an annual
depreciation expense of $245,003.In the Application,the Company proposes increasing the
depreciation rate to 2.55%and the annual depreciation expense to $312,379.Staff notes that the
Company has historically extended the facility’s life with upgrade investments and Staff expects
similar activity going forward.Staff thus recommended the depreciation rate remain at 2.00%,
with an annual expense of $245,003,until the next Depreciation Study after Staff and the
Company have re-evaluated the LNG sales allocations,reserves,and plant use as discussed
above.
DISCUSSION AND FINDINGS
The Commission has jurisdiction over this matter under Title 61 of the Idaho Code,
including Idaho Code §6 1-501,-503,-524,and -525.We have reviewed the record,including
the Application and Staff’s comments.Based on what we have been provided—including Staff’s
representation that the Company concurs with Staff’s recommendations—we find it fair,just,
and reasonable to approve:(1)the Company’s proposed amortization rates as filed and reflected
in Exhibit 1 to this Order,and (2)the agreed upon depreciation rates,including a composite
depreciation rate of 3.05%,as set forth in Exhibit 2 to this Order.’
We also find it reasonable to periodically re-evaluate the customer cost allocations
associated with the commercial sale of LNG from the Company’s Nampa facility.We recognize
that the Company’s PGA currently provides a 2.5 cents-per-gallon-sold credit to utility
customers to offset LNG facility operations and maintenance.The Company has set aside an
additional 2.5 cents-per-gallon-sold to further insulate its natural gas customers from the
Exhibit I is taken from page 1 of Exhibit 2 to the Company’s Application.Exhibit 2 is taken from page 3 of
Attachment A to Staff Comments.
ORDER NO.33260 4
accelerated capital expenditures and maintenance expenses that may arise from the Company’s
non-utility,commercial sale of LNG.We direct Staff and the Company to routinely revisit the
allocation methodology and reserve amounts in order to ensure the Company’s natural gas
customers continue to be insulated from these extra costs.Lastly,we find it reasonable for the
Company to add more detail for Accounts 391 and 397 in its 2016 Amortization Study,and to
include detailed discussions of ERTs,salvage values and the Nampa LNG Plant in its 2016
Depreciation Study.
ORDER
IT IS HEREBY ORDERED that the Company’s proposed amortization rates are
approved as filed,as summarized in Exhibit 1 to this Order.The Company’s account-by-account
depreciation rates,as set forth in Exhibit 2 to this Order,with a composite depreciation rate of
3.05%,are also approved.The new depreciation rates and amortization rates shall be effective
and reflected in the Company’s books as of January 1,2015,consistent with the start of the
Company’s financial reporting period.
IT IS FURTHER ORDERED that the Company shall work with Commission Staff to
re-evaluate the customer cost allocations associated with the commercial sale of LNG from the
Company’s Nampa LNG facility.
IT IS FURTHER ORDERED that the Company shall add more detail about
Accounts 391 and 397 in its 2016 Amortization Study and it shall include detailed discussions of
ERTs,salvage values and the Nampa LNG Plant in its 2016 Depreciation Study.
THIS IS A FiNAL ORDER.Any person interested in this Order may petition for
reconsideration within twenty-one (21)days of the service date of this Order.Within seven (7)
days after any person has petitioned for reconsideration,any other person may cross-petition for
reconsideration.See Idaho Code §6 1-626.
ORDER NO.33260 5
DONE by order of the Idaho Public Utilities Commission at Boise,Idaho this
day of March 2015.
ATTEST:
MACK A.REDFORD,(QMMISSIONER
*kQi &xA.
KRIS’TINE RAPER,CO MISSIONER
JJe
C mmission Secretary
O:INT-Ci I 4-02kk3
ORDER NO.33260 6
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