20160812Blattner Exhibit 20.pdf

Ronald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise, ID 83702
Telephone: [phone]
Email: [e-mail]
Attorneys for lntermountain Gas Company
BEFORE THE IDAHO PUBLIC UTILITES COMMISSION
IN THE MATTER OF THE APPLICA TJON OF )
INTERMOUNTAIN GAS COMPANY FOR )
THE AUTHORITY TO CHANGE ITS RATES ) Case No. INT-G-16-02
AND CHARGES FOR NATURAL GAS )
SERVICE TO NATURAL GAS CUSTOMERS )
IN THE STATE OF IDAHO ) ________________ )
EXHIBIT 20
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Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Description
(A)
Rate Base
Net Plant in Service $
Accumulated Reserve
Other Rate Base Items I olal Rafe Base $
Revenues at Current Rates
Rate Schedule Revenues $
Other Gas Revenues I olal Revenues $
Expenses at Current Rates
Cost of Gas $
Operations & Maintenance Expenses
Depreciation Expense
Taxes Other Than Income Taxes I otal Operal1ng Expenses -Current $
Interest Charges $
Taxable Income
Income Taxes $
I ofal Expenses -Current $
Current Operating Income $
I otal Cost of Service $
Return at Current Rates
Revenue Cost Ratio
CLASS COST OF SERVICE STUDY
December 31, 2016
Current Return
System Total Residential
Service General Service
(B) (C) (D)
596,065,557 $ 396,955,080 $ 136,097,336 $
(308,450,847) (205,495,580) (70,418,739)
(50,688,216) (34, 7 41,228! (11 ,324,031 !
236,926 494 $ 156 718 272 $ 54 354 566 $
251,900,147 $ 164,429,181 $ 74,843,065 $
2 900 363 2,048 327 650,808
254,800,510 $ 166,477,508 $ 75,493,873 $
168,822,659 $ 111,196,930 $ 55,312,600 $
45,185,020 29,218,719 12,865,252
21,707,112 14,500,968 4,951 ,460
4 840 813 3,162,375 1,233,481
240,555,605 $ 158,078,992 $ 74,362,793 $
5,852,084 $ 3,870,941 $ 1,342,558 $
8,392,821 4,527,575 (211 ,478)
2,750,218 $ 1,483,627 $ (69,299) $
243,305,823 $ 159,562,619 $ 74,293,494 $
11,494,687 $ 6,914,889 $ 1,200,378 $
254,800,510 $ 166,477,508 $ 75,493,873 $
4.85% 4.41% 2.21%
1.05 1.04 1.02
Transport Service Transport Service Transportation
Larae Volume jlnterruetible) jFinn) Sub-Total
(E) (F) (G) (J)
1,494,898 $ 649,483 $ 60,868,760 $ 63,013,141
(772,482) (336,609) (31,427,438) (32,536,529)
(113,019) (52,325) (4,457,612) (4,622,957)
609 397 $ 260 549 $ 24,983 710 $ 25,853,656
3,127,950 $ 714,239 $ 8,785,712 $ 12,627,901
5,720 195,508 201,229
3,133,670 $ 714,239 $ 8,981 ,220 $ 12,829,130
2,723,963 $ (13,435) $ (397,399) $ 2,313,129
137,688 139,246 2,824,115 3,101,049
53,825 23,941 2,176,918 2,254,684
13,639 9,600 421,718 444 957
2,929,115 $ 159,353 $ 5,025,352 $ 8,113,820
15,052 $ 6,436 $ 617,098 $ 638,585
189,503 548,451 3,338,770 4,076,724
62,098 $ 179,720 $ 1,094,072 $ 1,335,889
2,991,213 $ 339,073 $ 6,119,424 $ 9,449,709
142,457 $ 375,166 $ 2,861 ,796 $ 3,379,420
3,133,670 $ 714,239 $ 8,981 ,220 $ 12,829,130
23.38% 143.99% 11.45% 13.07%
1.05 2.11 1.47
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Line
No.
1
2
3
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Description
(A)
Revenue Requirement at Equal Rates of Return
Required Return
Required Operating Income _!
Operating Income (Deficiency)/Surplus $
Expenses at Equal Return
Cost of Gas $
Operations & Maintenance Expenses
Depreciation Expense
Taxes Other than Income
Total Expense -Required $
Income Taxes $
Total Revenue Requirement at Equal Return $
Revenue (Deficiency)/Surplus ~
Unit Cost (Revenue Req. per therm) $
Revenue Requirement at Proposed Rates
Proposed Revenue Increase $
Rate Schedule Revenue as Proposed
Other Revenue
Total Revenue as Proposed $
Percent Revenue Change
Expenses (excl. Income Taxes)
Taxable Income
Income Taxes
Operating Income as Proposed $
Return at Proposed Rates
Percent of Parity
CLASS COST OF SERVICE STUDY
December 31, 2016
Equal and Proposed Return
System Total
(B)
7.42%
17,579,946 $
(6,085,259) $
168,822,659 $
45,240,637
21,707,112
4,840,813
240,611,222 $
6,775,042 $
264,966,210 $
(10,165,700) _!
0.4068 $
10,165,700 $
262,065,847
2,900,363
264,966,210 $
3.99%
240,611,222
18,502,903
6,775,042
17,579,946 $
7.42%
100%
Residential
Service
(C)
7.42%
11,628,496 $
(4,713,607) $
111,196,930 $
29,262,600
14,500,968
3,162,375
158,122,873 $
4,481,444 $
174,232,813 $
(7,755,305) $
0.8188 $
7,755,305 $
172,184,486
2,048,327
174,232,813 $
4.66%
158,122,873
12,238,999
4,481,444
11,628,496 $
7.42%
100%
General Service
(D)
7.42%
4,033,109 $
(2,832,731) $
55,312,600 $
12,875,683
4,951,460
1,233,481
74,373,225 $
1,554,298 $
79,960,632 $
(4,466,759) $
0.7406 $
4,466,759 $
79,309,824
650,808
79,960,632 $
5.92%
74,373,225
4,244,849
1,554,298
4,033,109 $
7.42%
100%
Lar.9.e Volume
(E)
7.42%
45,217 $
97,240 $
2,723,963 $
137,750
53,825
13,639
2,929,177 $
17,426 $
2,991,820 $
141 850 $
0.4736 $
(141,850) $
2,986.100
5,720
2,991,820 $
-4.53%
2,929,177
47,591
17,426
45,217 $
7.42%
100%
Transport Service
(Interruptible)
Transport Service
(Firrn)
Transportation
Sub-Total
(F)
7.42%
19,333 $
355,834 $
(13,435) $
139,307
23,941
9,600
159,414 $
7,451 $
186,197 $
528,042 $
0.0047 $
(528,042) $
186,197
186,197 $
-73.93%
159,414
20,348
7,451
19,333 $
7.42%
100%
(G) (J)
7.42% 7.42%
1,853,791 $ 1,918,341
1,008,005 $ 1,461 079
(397,399) $ 2,313,129
2,825,297 3,102,354
2,176,918 2,254,684
421,718 444 957
5,026,534 $ 8 115 125
714,423 $ 739,299
7 594 748 $ 10 772 765
1 386 472 $ 2 056 364
0.0267 $ 0.0332
(1,386,472) $ (2,056,364)
7,399,240 10,571,537
195 508 201 229
7,594 748 $ 10 772,765
-15.44%
5,026,534
1,951,116
714,423
1,853,791
7.42%
100%
$
-16.03%
8,115,125
739,299
1,918,341
7.42%
100%
r-'
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0 N NO
Storage
Capacity
Customer
Commodit
Sub-total
Transmission
Capacity
Customer
Commodit
Sub-total
Distribution
Capacity
Customer
Commodit
Sub-total
Gas
Capacity
Customer
Commodit
Sub-total
Revenues
Capacity
Customer
Commodit
Sub-total
TOTAL
Capacity
Customer
Commodity
Description
(A)
TOTAL RATE BASE
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CLASS COST OF SERVICE STUDY
December 31, 2016
Functional Rate Base
Sy_stem Total
(B)
15,343,209 $
$
$
15,343,209 $
33,746,335 $
$
$
33, 746,335 $
44,268,967 $
143,567,982 $
$
187,836,950 $
$
$
$
$
$
$
$
$
93,358,512 $
143,567,982 $
$
236,928,494 $
Residential
Service
(C)
7,616,548 $
$
$
7,616,548 $
16,752,075 $
$
$
16,752,075 $
21,628,642 $
110,721,007 $
!
132,349,649 $
$
$
$
$
$
$
$
$
45,997,265 $
110,721,007 $
$
158,718,272 $
General Service
(D)
3,783,667 $
$
$
3,783,667 $
8,321,916 $
$
$
8,321,916 $
10,751,558 $
31 ,497,425 $
!
42,248,983 $
$
$
$
$
$
$
$
$
22,857,141 $
31 ,497,425 $
$
54,354,588 $
Lar.11.e Volume
Transport Service
(Interruptible)
Transport Service
(Firm)
(E)
74,090 $
$
$
74,090 $
162,956 $
$
$
162,956 $
223,722 $
148,630 $
$
372,351 $
$
$
$
$
$
$
$
$
460,767 $
148,630 $
$
809,397 $
(F)
$
$
$
$
$
$
$
$
125,237 $
135,312 $
$
260,549 $
$
$
$
$
$
$
$
$
125,237 $
135,312 $
$
260,549 $
(G)
3,868,904 $
$
$
3,868,904 $
8,509,389 $
$
$
8,509,389 $
11,539,808 $
1,065,608 $
$
12,605,417 $
$
$
$
$
$
$
$
$
23,918,101 $
1,065,608 $
!
$
24,983,710 $
Transportation
Sub-Total
(J)
3,942,994
3,942,994
8,672,345
8,672,345
11,888,767
1,349,550
13,238,317
24,504,106
1,349,550
25,853,656
25,853,858
r-'
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0 N N 0
Storage
Capacity
Customer
Commodit
Sub-total
Transmission
Capacity
Customer
Commodit
Sub-total
Distribution
Capacity
Customer
Commodit
Sub-total
Gas
Capacity
Customer
Commodity
Sub-total
Revenues
Capacity
Customer
Commodit
Sub-total
TOTAL
Capacity
Customer
Commodity
Description
(A)
Total Revenue Requirement
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CLASS COST OF SERVICE STUDY
December 31, 2016
Functional Revenue Requirement -Equal Rates of Return
System Total
(B)
4,709,878 $
$
$
4,709,878 $
7,789,850 $
$
$
7,789,850 $
14,004,682 $
69,639,140 $
$
83,643,823 $
$
$
168,822,659 $
168,822, 659 $
$
$
$
$
26,504,410 $
69,639,140 $
168,822,659 $
264,966,210 $
Residential
Service
(C)
2,338,038 $
$
$
2,338,038 $
3,866,972 $
$
$
3,866,972 $
6,465,312 $
50,365,560 $
1
56,830,872 $
$
$
111,196,930 $
111,196,930 $
$
$
$
$
12,670,322 $
50,365,560 $
111,196,930 $
174,232,813 $
General Service
(D)
1,161,466 $
$
$
1,161,466 $
1,920,993 $
$
$
1,920,993 $
3,485,001 $
18,080,572 $
$
21,565,573 $
$
$
55,312,600 $
55,312,600 $
$
$
$
$
6,567,460 $
18,080,572 $
55,312,600 $
79,960,632 $
Large Volume Transport Service
(Interruptible)
Transport Service
(Firm) Transportation
Sub-Total
(E)
22,743 $
$
$
22,743 $
37,616 $
$
$
37,616 $
76,386 $
131,112 $
$
207,498 $
$
$
2,723,963 $
2,723,963 $
$
$
$
$
136,745 $
131,112 $
2,723,963 $
2,991,820 $
(F)
$
$
$
$
$
$
$
$
77,326 $
122,306 $
$
199,632 $
$
$
(13,435) $
(13,435) $
$
$
$
$
77,326 $
122,306 $
(13,435) $
186,197 $
(G)
1,187,631 $
$
$
1,187,631 $
1,964,268 $
$
$
1,964,268 $
3,900,658 $
939,590 $
$
4,840,248 $
$
$
(J)
1,210,374
1,210,374
2,001,884
2,001,884
4,054,370
1,193,009
5,247,378
(397,399) $ 2 313 129
(397,399) $ 2,313,129
$
$
$
$
7,052,557 $ 7,266,628
939,590 $ 1,193,009
(397,399) $ 2 313 129
$ 10,772,765
7,594,748 $ 10,772,765
t""'
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0 -..., C')
u, (")
(")
~ (1) z 0 • tTl z~ -l & 6 ;::;.·
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Storage
Capacity ($/therm)
Customer ($/month)
Commodity ($/therm)
Transmission
Capacity ($/therm}
Customer ($/month}
Commodity ($/therm)
Distribution
Capacity ($/therm)
Customer ($/month)
Commodity ($/therm)
Gas
Capacity ($/therm}
Customer ($/month)
Commodity ($/therm)
Revenues
Capacity ($/therm)
Customer ($/month)
Commodity ($/therm)
Sub-total
TOTAL
Capacity ($/therm)
Customer ($/month)
Commodity ($/therm}
Total ($/therm)
Therms
No. of Customers
Therms
(A)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
CLASS COST OF SERVICE STUDY
December 31, 2016
System Total
(B)
0.0072 $
$
$
0.0120 $
$
$
0.0215 $
17.0302 $
$
$
$
0.2592 $
$
$
$
0.0407 $
17.0302 $
0.2592 $
0.4068 $
651,399,403
4,089,148
651,399,403
Unit Cost
Residential
Service
(C)
0.0110 $
$
$
0.0182 $
$
$
0.0304 $
13.6057 $
1
$
$
0.5226 $
$
$
$
0.0595 $
13.6057 $
0.5226 $
0.8188 $
212,787,060
3,701,803
212,787,060
General Service
(D)
0.0108 $
$
$
0.0178 $
$
$
0.0323 $
46.8532 $
1
$
$
0.5123 $
$
$
$
0.0608 $
46.8532 $
0.5123 $
0.7406 $
107,972,664
385,898
107,972,664
Large Volume Transport Service
(Interruptible)
Transport Service
(Firm)
(E)
0.0036 $
$
$
0.0060 $
$
$
0.0121 $
604.2039 $
1
(F)
$
$
$
$
$
$
0.0019 $
1,698.6974 $
!
(G)
0.0042 $
$
$
0.0069 $
$
$
0.0137 $
811.3904 $
$
$
$
Transportation
Sub-Total
(J)
0.0037
0.0062
0.0125
824.4703
$
$
0.4312 $
$
$
(0.0003) $ (0 0014) $ 0.0071
$
$
$
0.0216 $
604.2039 $
0.4312 $
0.4736 $
6,317,560
217
6,317,560
$
$
$
0.0019 $
1,698.6974 $
(0.0003) $
0.0047 $
39,909,287
72
39,909,287
$
$
$
0.0248 $
811.3904 $
(0.0014) $
0.0267 $
284,412,832
1,158
284,412,832
0.0224
824.4703
0.0071
0.0332
324~119
1,447
324~119