20160812Blattner Exhibit 21.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 APPLICATION OF )
INTERMOUNTAIN GAS COMPANY FOR )
THE AUTHORITY TO CHANGE ITS RA TES ) Case No. INT-G-16-02
AND CHARGES FOR NATURAL GAS )
SERVICE TO NATURAL GAS CUSTOMERS )
IN THE ST A TE OF IDAHO ) ________________ )
EXHIBIT 21
No. Account Description Amount Alloc. Factor
RATE BASE
Plant in Service
Intangible Plant
Organization 2.506 WEIGHTED
Franchises & Consents 429.487 RB_PLT_??_OR
Misc. Intangible Plant 40,650,532 RB_PLT_??_OR
Sub-total 41,082,525
Sulrtotal
Storage Plant
Land & Land Rights LNG 292,588 PDAY
Strudures & Improvements -LNG 4,698,209 PDAY
Gas Holders -LNG 3,698,508 PDAY
Purification Equip -LNG 13,885,945 PDAY
Sub-total 22,575,250
Transmission Plant
Land & Land Rights 789,682 PDAY
Strudures & Improvements -Transmission 77,152 PDAY
Trans Mains 68,666,886 PDAY
Trans Compressor Sta Equip 1,730,359 PDAY
Trans Communication Equip 714,440 PDAY
Sub-total 71,978,519
Distribution Plant
Dist Land & Land Rights 637,754 D_LLR
Dist Structures & Improvements 18,864 PK_AVG
Dist Mains 164,694,644 PDAY
Dist Meas & Reg Sta Equip -Gen 9,529,795 PK_AVG
Dist Services 149,255,628 WEIGHTED
Dist Meters 44,853,911 WEIGHTED1
Dist Meter Installations 13,955,058 WEIGHTED1
Dist House Regulators 6,410,602 WEIGHTED1
Dist House Regulator Install 7,047,749 WEIGHTED1
Dist lnd Reg Sta 11,259,697 WEIGHTED2
Sub-total 4-07,663,702
General Plant
Gen Land & Land Rights 2,991,271 RB_PLT_??_OR
Gen Struct & Imp 19,567,163 RB_PLT_??_OR
Gen Office Furn & tmp 9,824,942 RB_PLT_??_OR
Gen Trans Equip 9,122,889 RB_PLT_??_OR
Gen Stores Equip 4,407 RB_PLT_??_OR
Gen Tools Shop & Gar Equip 5,207,323 RB_PLT_??_OR
(j Gen Laboratory Equip RB_PLT_??_OR
l>l Gen Power Oper Equip 1,457,918 RB_PLT_??_OR en Gen Communications Equip 4,589,648 RB_PLT_??_OR (1)
r~ Gen Misc Equip RB_PLT_??_OR
Sub-total 52,765,581
. . tTl ~z& Sub-total
l>l >-l -· TOTAL PLANT-IN-SERVICE 596,065,557 -0 §' I ~
:.... (1) a z ..,.., ~ g, ...... 9'~ ivOoiv
-(j N
Class Cost of Service Study
Account Detail
Residential Service
CAP cus COM
1.897
80.601 205.420
7,628,763 19,442,800
7,709,363 19,850,117
145,244
2,332,246
1,835,983
6,893,145
11,206,618
392,007
38,299
34,087,043
858,970
354,656
35,730,9??
93,089 361.403
7,940
43,200,052 70,312,695
4,010,962
113,007,918
35,082,732
10,915,025
5,014,087
5,512.435
47,312,042 240,206,296
561,363 1,430,699
3,672,110 9,358,806
1,843,817 4,699,185
1,712,065 4,363,399
827 2,108
977,243 2.490,618
273,603 697,310
861,325 2,195,189
9,902,354 25,237,314
111,861,353 285,093,727
TOTAL
1,897
286,020
27,071,562
27,359,480
145,244
2,332,246
1,835,983
6,893,145
11,208,818
392,007
38,299
34,087,043
858,970
354,656
35,730,Sn
454,492
7,940
113,512,747
4,010,962
113,007,918
35,082,732
10,915,025
5,014,087
5,512.435
287,518,338
1,992,062
13,030,916
6,543,002
6,075,484
2,935
3,467,860
970,913
3,056,515
35,139,867
396,955,080
General Service
CAP cus COM TOTAL
593 593
40,053 58.011 98,063
3,790,934 5,490,643 9,281,577
3,830,968 5,549,247 9,380,233
72,153 72,153
1,158,586 1,158,588
912,060 912,060
3,424,303 3.424,303
5,567,103 5,567,103
194,737 194,737
19,026 19,026
16,933,396 16,933,396
426,710 426,710
176,182 176,182
17,750,052 17,750,052
46,273 84,121 130,393
3,973 3,973
21,460,459 7,329,814 28,790,273
2,007,276 2,007,276
35,340,181 35,340,181
9,734,725 9,734,725
3,028,691 3,028,691
1,391,304 1,391,304
1,529,586 1,529,586
9,395,790 9,395,790
23,517,981 87,834,212 91,352,194
278,956 404,029 682,985
1,824,769 2,642,925 4,467.694
916,242 1,327,049 2,243,291
850,770 1,232,223 2,082,994
411 595 1,006
485,618 703,350 1,188,968
135,961 196,920 332,881
428,015 619,921 1,047,936
4,920,741 7,127,013 12,047,754
55,586,864 80,510,472 136,097,336
No. Account Description Amount Alloc. Factor
RATE BASE
Plant in Service
Intangible Plant
Organization 2.506 WEIGHTED
Franchises & Consents 429,487 RB_PLT_??_OR
Misc. Intangible Plant 40,650,532 RB_PLT_??_OR
Sub-total 41,082,525
Sub-total
Storage Plant
Land & Land Rights LNG 292,588 PDAY
Structures & Improvements -LNG 4,698,209 PDAY
Gas Holders -LNG 3,698,508 PDAY
Purification Equip -LNG 13,885,945 PDAY
Sub-total 22,575,250
Transmission Plant
Land & Land Rights 789,682 PDAY
Structures & Improvements -Transmission 77,152 PDAY
Trans Mains 68,666,886 PDAY
Trans Compressor Sta Equip 1,730,359 PDAY
Trans Communication Equip 714,440 PDAY
Sub-total 71,978,519
Distribution Plant
Dist Land & Land Rights 637,754 D_LLR
Dist Structures & Improvements 18,864 PK_AVG
Dist Mains 164,694,644 PDAY
Dist Meas & Reg Sta Equip -Gen 9,529,795 PK_AVG
Dist Services 149,255,628 WEIGHTED
Dist Meters 44,853,911 WEIGHTED1
Dist Meter Installations 13,955,058 WEIGHTED1
Dist House Regulators 6,410,602 WEIGHTED1
Dist House Regulator Install 7,047,749 WEIGHTED1
Dist Ind Reg sta 11,259,697 WEIGHTED2
Sub-total 407,663,702
General Plant
Gen Land & Land Rights 2,991,271 RB_PLT_??_OR
Gen Struct & Imp 19,567,163 RB_PLT_??_OR
Gen Office Furn & Imp 9,824,942 RB_PLT_??_OR
Gen Trans Equip 9,122,889 RB_PLT_??_OR
Gen Stores Equip 4,407 RB_PLT_??_OR
Gen Tools Shop & Gar Equip 5,207,323 RB_PLT_??_OR
(") Gen Laboratory Equip RB_PLT_??_OR
r,, Gen Power Oper Equip 1,457,918 RB_PLT_??_OR Vl Gen Communications Equip 4,589,648 RB_PLT_??_OR ('!)
t""' l Gen Misc Equip RB_PLT_??_OR
Sub-total 52,765,561 . . tTl ~z& Sub-total
r,, .., -· TOTAL PLANT-IN-SERVICE 596,065,557 '1:J g I 2'. N~0z
0 ·-~ 0 ;:s o b tv
-(") N
Class Cost of Service Study
Account Detail
Large Volume
CAP cus COM
2
808 269
76,455 25,494
n ,263 25,765
1,413
22,687
17,860
67,053
109,012
3,813
373
331,581
8,356
3,450
347,573
960 205
132
420,228 4,122
66,665
99,651
4,024
1,252
575
632
204,506
487,985 314,988
5,626 1,876
36,802 12,272
18,479 6,162
17,158 5,721
8 3
9,794 3,266
2,742 914
8,632 2,878
99,241 33,092
1,121,075 373,823
TOTAL
2
1.077
101,950
103,028
1,413
22,687
17,860
67,053
109,012
3,813
373
331,581
8,356
3,450
347,573
1,165
132
424,350
66,665
99,651
4,024
1,252
575
632
204,506
802,951
7,502
49,073
24,640
22,880
11
13,060
3,656
11,511
132,333
1,494,898
Transport Service (Interruptible)
CAP cus COM TOTAL
1 1
223 245 468
21,110 23,184 44,294
21,333 23,430 U,763
513 174 687
514 514
1,368 1,368
259,771 259,771
87,068 87,068
1,266 1,266
394 394
181 181
199 199
195,777 195,777
260,799 286,427 547,228
1,553 1,706 3,259
10,161 11,160 21,321
5,102 5,603 10,705
4,737 5,203 9,940
2 3 5
2,704 2,970 5,674
757 831 1,589
2,383 2,618 5,001
27,401 30,094 57,494
309,532 339,951 649,483
No. Account Description
RATE BASE
Plant in Service
Intangible Plant
Organization
Franchises & Consents
Misc. Intangible Plant
Sub•total
Sub-total
Storage Plant
Land & Land Rights LNG
Structures & Improvements -LNG
Gas Holders -LNG
Purification Equip -LNG
Sub-total
Transmission Plant
Land & Land Rights
Structures & Improvements -Transmission
Trans Mains
Trans Compressor Sta Equip
Trans Communication Equip
Sub•total
Distribution Plant
Dist Land & Land Rights
Dist Structures & Improvements
Dist Mains
Dist Meas & Reg Sta Equip -Gen
Dist Services
Dist Meters
Dist Meter Installations
Dist House Regulators
Dist House Regutator Install
Dist Ind Reg Sta
Sub-total
General Plant
Gen Land & Land Rights
Gen Struct & Imp
Gen Office Furn & Imp
Gen Trans Equip
Gen Stores Equip
Gen Tools Shop & Gar Equip
(") Gen Laboratory Equip
I>) Gen Power Oper Equip Vl Gen Communications Equip Cl)
t'"" t Gen Misc Equip
Sub-total . . trJ ~z& Sub-total
I>) >-i -· TOTAL PLANT-IN-SERVICE -o§',8': ~~0z
S.,"-0:!=l NCJbN -(") N
Class Cost of service Study
Account Detail
Amount Alloc. Factor
2.506 WEIGHTED
429,487 RB_PLT_??_OR
40,650,532 RB_PLT_??_OR
41,082,525
292,588 PDAY
4,698,209 PDAY
3,698,508 PDAY
13,885,945 PDAY
22,575,250
789,682 PDAY
n,152 PDAY
68,666,886 PDAY
1,730,359 PDAY
714,440 PDAY
71,978,519
637,754 D_LLR
18,864 PK_AVG
164,694,644 PDAY
9,529,795 PK_AVG
149,255,628 WEIGHTED
44,853,911 WEIGHTED1
13.955,058 WEIGHTED1
6,410,602 WEIGHTED1
7,047,749 WEIGHTED1
11,259,697 WEIGHTED2
4UT,883, 702
2,991,271 RB_PLT_??_OR
19,567,163 RB_PLT_??_OR
9,824,942 RB_PLT_??_OR
9,122,889 RB_PLT_??_OR
4,407 RB_PLT_??_OR
5,207,323 RB_PLT_??_OR
RB_PLT_??_OR
1,457,918 RB_PLT_??_OR
4,589,648 RB_PLT_??_OR
RB_PLT_??_OR
52,785,581
596,065,557
Transport Service (Firm)
CAP cus COM TOTAL
12 12
41.927 1,931 43,858
3,968,374 182,776 4,151,150
4,010,301 184,719 4,195,020
73,778 73,778
1,184,688 1,184,688
932,606 932,606
3,501,444 3,501,444
5,892,517 5,892,517
199,124 199,124
19,454 19,454
17,314,865 17,314,865
436,323 436,323
180,151 180,151
18,149,918 18,149,918
49,552 1,464 51,017
6,305 6,305
21,943,911 21,995 21,965,907
3,185,120 3,185,120
720,810 720,810
31,164 31.164
9,696 9,696
4,454 4,454
4,897 4,897
1,463,624 1,463,624
25,184,889 2,258,IIU 27,442,993
292,013 13,450 305,463
1,910,180 87,979 1,998,159
959,128 44,176 1,003,303
890,592 41,019 931,611
430 20 450
508,348 23,414 531,761
142,324 6,555 148,880
448,049 20,636 468,686
5,151,084 237,248 5,388,312
58,188,688 2,680,071 60,868,760
No. Account Description Amount Alloc. Factor
Accumulated Reserve for Depreciation
Intangible Plant
Amort of Intangible Plant (4,124,482) RB_PLTINT_OR
Sub-total (4,124,482)
Sub-total
Storage Plant
Prov For Depr-Stor Other Plant (11,407,763) RB_PLT_ST_OR
Sub-total (11,407,783)
Transmission Plant
Prov For Depr-Trans Plant (41,291,008) RB_PLT_TR_ORIG
Sub-total (41,291,008)
Distribution Plant
Prov For Depr-Dist Plant (229,245,708) RB_PLT_DI_ORIG
Sub-total (229,245,708)
General Plant
Prov For Depr-Gen Plant (22,381,886) RB_PL TGEN_ORIG
Prov For Depr-Plant Adj -RB_PL T???_ORIG
Sub-total {22,381,888)
Sub-total
TOTAL DEPRECIATION ACCRUAL (308,450,8471
NET PLANT 287,614,710
Rate Base Adjustments
other Rate Base Adjustments
Gas Plant Adjustment -RB_PL T???_ORIG
Unamortized ITC -RB_PLT_?
Deferred Income Taxes-Sp (2,040,884) RB_PLT_ST_OR
Deferred Income Taxes-Tp (6,507,119) RB_PLT_TR_ORIG
Deferred Income Taxes-Op (36,854,276) RB_PLT_DI_ORIG
Deferred Income Taxes-Gp (4,770,198) RB_PLTGEN_ORIG
Zero-Interest Fin. Notes RB_PLT
Materials & Supplies 3,149,131 RB_PLT_??_OR
Lng Inventory 3,195,613 PDAY
Cust Adv For Const (7,893,171) MAIN_SERV
Cash Working Capitol 1,032,688 ewe
Sub-total {50,888,218)
n Sub-total
s:» V, (1)
r-< ~ TOTAL RATE BASE ADJ. (50,688,216)
. . tTi TOTAL RATE BASE 236,926,494 ~z& s:» --l -· -og,8". ~~0z s., "-;: ?
N C) b N -(°JN
Class Cost of service Study
Account Detail
Residential Service
CAP cus COM
(773,982) (1,972,774)
{773,982) {1,972,774)
(5,662,947)
(5,882,947)
(20,497,338)
(20,497,338)
(26,605,466) (135,077,668)
(28,605,466) (135,077,688)
(4,200,341) (10,705,064)
{4,200,341) (10,705,084)
(57,740,073) (147,755,5061
54,121,280 137,338,221
(1,013,119)
(3,230,210)
(4,277.180) (21,715,520)
(895,209) (2,281,545)
590,988 1,506,202
1,586,340
(1,086,113) (4,608,949)
200,488 482,598
{8,124,015) (28,817,213)
(8,124,0151 (26,617,213)
45,997,265 110,721,007
TOTAL
(2,746,756)
(2,748,758)
(5,662,947)
(5,882,947)
(20,497,338)
(20,497,338)
(161,683,134)
(181,683,134)
(14,905,404)
(14,905,404)
(205,495,580)
191,459,500
(1,013,119)
(3,230,210)
(25,992,700)
(3,176,753)
2,097,190
1,586,340
(5,695,062)
683,086
(34,741,228)
(34,741,228)
156,718,272
General Service
CAP cus COM TOTAL
(384,612) (557,117) (941,729)
(384,812) (557,117) (941,729)
(2,813,178) (2,813, 178)
(2,813,178) {2,813, 178)
(10,182,448) (10,182,448)
(10,182,448) (10,182,448)
(13,225.107) (38,145,908) (51,371,015)
(13,225,107) {38,145,908) (51,371,015)
(2,087,260) (3,023.108) (5,110,368)
{2,087,260) (3,023,108) (5,110,388)
(28,692,606) (41,726,133) (70,418,739)
26,894,258 38,784,339 65,678,597
(503,286) (503,286)
(1,604,669) (1,604,669)
(2,126,111) (6,132,459) (8,258,569)
(444,853) (644,308) (1,089,161)
293,678 425,351 719,029
788,045 788,045
(539,547) (1,072,786) (1,612,334)
99,627 137,287 236,914
(4,037,117) (7,288,914) (11,324,031)
(4,037,117) (7,286,914) (11,324,031)
22,857,141 31,497,425 54,354,566
r­
to
ii,"
"? g
Vl ct> 0 _ ...
...., -Na -n
n ~ ct> z 0 • tT1 z~ ..., -· ' CT a;::;.·
.!... z °' !=> I 0 N N
No. Account Description
Accumulated Reserve for Depreciation
Intangible Plant
Amort of Intangible Plant
Sub-total
Sub-total
Storage Plant
Prov For Depr-Stor Other ?1ant
Sub-total
Transmission Plant
Prov For Depr-Trans Plant
Sub-total
Distribution Plant
Prov For Depr-Dist Plant
Sub-total
General Plant
Prov For Oepr-Gen Plant
Prov For Depr-P1ant Adj
Sub-total
Sub-total
TOTAL DEPRECIATION ACCRUAL
NET PLANT
Rate Base Adjustments
Other Rate Base Adjustments
Gas Plant Adjustment
Unamortized ITC
Deferred Income Taxes-Sp
Deferred Income Taxes-Tp
Deferred Income Taxes-Op
Deferred Income Taxes-Gp
Zero-Interest Fin. Notes
Materials & Supplies
Lng Inventory
Cust Adv For Const
Cash Working Capitol
Sut,.total
Sub-tote/
TOTAL RA TE BASE ADJ.
TOTAL RATE BASE
Amount Alloc. Factor
(4.124,482) RB_PLTINT_OR
(4, 124,4$2)
(11.407.763) RB_Pl.T_ST_OR
(11,407,783)
(41.291,008) RB_Pl.T_TR_ORIG
(41,291,008)
(229,245,708) RB_PLT_Di_ORIG
(229,245,708)
(22.381,886) RB_Pl.TGEN_ORIG
• RB_PLT???_ORIG
(22,381,888)
(308,450,IU7)
287,614,710
• RB_PLT???_ORIG
• RB_PLT_?
(2,040.884) RB_Pl.T_ST_OR
(6,507,119) RB_PLT_TR_ORIG
(36,854.276) RB_PLT_Di_ORIG
(4,770,198) RB_PLTGEN_ORIG
RB_Pl.T
3.149.131 RB_Pl.T_??_OR
3,195,613 PDAY
(7,893,171) MAIN_SERV
1.032,688 ewe
(50,888,218)
(50,688,2161
236,926,494
Class Cost of Service Study
Account Detail
CAP
(7.757)
(7,757)
(55.086)
(55,088)
(199.388)
(199,388)
(274.414)
(274,414)
(42,096)
(42,098)
(578,74-0)
542,334
(9.855)
(31,422)
(44,116)
(8,972)
5,923
15.431
(10,565)
2,008
(81,587)
(81,567)
460,767
Large Volume
CUS COM
(2.587)
(2,587)
(177,118)
(177,118)
(14.037)
(14,037)
(193,742)
180,082
(28,474)
(2.992)
1.975
(2.609)
648
(31,452)
(31,452)
14$,630
TOTAL
(10.344)
(10,344)
(55,086)
(55,088)
(199,388)
(199,388)
(451,532)
(451,532)
(56,133)
(58,133)
(772,4821
722,416
(9,855)
(31,422)
(72,590)
(11,963)
7,898
15,431
(13,174)
2,656
(113,019)
(113,019)
609,397
Transport Service (Interruptible)
CAP CUS COM TOTAL
(2,142)
(2,142)
(146.658)
(148,858)
(11,623)
(11,823)
(160,422)
149,110
(23.577)
(2.477)
1.635
546
(23,873)
(23,873)
125,237
(2,352)
(2,352)
(161,069)
(181,()89)
(12.765)
(12,785)
(176,187)
163,764
(25.894)
(2.721)
1.796
(2.223)
590
(28,452)
(28,452)
135,312
(4.494)
(4,494)
(307.727)
(307,727)
(24.388)
(24,388)
(336,609)
312,874
(49,471)
(5,198)
3,431
(2,223)
1.136
(52,325)
(52,325)
26-0,549
r
tXi
"? ~ °' (1) 0 _.., ...., -NO
-\.l
\.l Pl "' (1) z
!' tT1 z~
>-3 er
I -· o­, z -o °' . I ON N
No. Account Description
Accumulated Reserve for Depreciation
Intangible Plant
Amort of Intangible Plant
Sub-total
Sub-total
Storage Plant
Prov For Oepr-Stor Other Plant
Sub-total
Transmission Plant
Prov For Depr-Trans Plant
Sub-total
Distribution Plant
Prov For Depr-Dist Plant
Sub-total
General Plant
Prov For Oepr-Gen Plant
Prov For Oepr-Plant Adj
Sub-total
Sub-total
TOTAL DEPRECIATION ACCRUAL
NET PLANT
Rate Base Adjustments
Other Rate Base Adjustments
Gas Plant Adjustment
Unamortized ITC
Deferred Income Taxes--Sp
Deferred Income Taxes-Tp
Deferred Income Taxes-Op
Deferred Income Taxes-Gp
Zero-Interest Fin. Notes
Materials & Supplies
Lng Inventory
Cust Adv For Const
Cash Working Capitol
Sub-total
Sub-total
TOTAL RATE BASE ADJ.
TOTAL RATE BASE
Class Cost of Service Study
Account Detail
Amount Alloc. Factor
(4,124,482) RB_PLTINT_OR
(4,124,482)
(11,407,763) RB_PLT_ST_OR
(11,407,703)
(41,291.008) RB_PLT_TR_ORIG
(41,291,008)
(229,245,708) RB_PLT_DI_ORIG
(229,245,708)
(22,381,886) RB_PLTGEN_ORIG
• RB_PL Tn?_ORIG
(22,381,880)
(308.450,847)
287.614,710
-RB_PL T???_ORIG
• RB_PLT_?
(2,040,884) RB_PLT_ST_OR
(6,507,119) RB_PLT_TR_ORIG
(36,854,276) RB_PLT_OI_ORIG
(4,770,198) RB_PLTGEN_ORIG
-RB_PLT
3,149,131 RB_PLT_??_OR
3,195,613 PDAY
(7,893,171) MAIN_SERV
1,032,saa ewe
(50,888,210)
(50,688,216)
236.926,494
CAP
(402,614)
(402,514)
(2,876,552)
(2,870,552)
(10,411,834)
(10,411,834)
(14,162,477)
(14,102.477)
(2,184,958)
(2,184,958)
(30,038.4351
28,150.253
(514,624)
(1,640,818)
(2,276,805)
(465,675)
307,424
805,798
(551,702)
104,251
(4.232, 152)
(4.232,152)
23.918,101
Transport Service (Firm)
CUS COM
(18,545)
(18,545}
(1,269,823)
(1,209.823)
(100,635)
(100,035)
(1,389.0031
1,291.069
(204,141)
(21,448)
14,159
(18,675)
4,645
(225,400)
(225,4601
1,065,608
TOTAL
(421,159)
(421.159)
(2,876,552)
(2,870,552)
(10,411,834)
(10.411,834)
(15,432,300)
(15,432.300)
(2,285,593)
(2,285.593)
(31.427.4381
29,441.322
(514,624)
(1,640,818)
(2,480,946)
(487,123)
321,583
805,798
(570,377)
108,896
(4,457,012)
(4.457,612)
24.983.710
(")
I>) Vl (1)
t"" z . !:l
to z tTl iii" ~
"O §' >-3 -· • I O'° -..J (1) C) ;:;:
o • .,!..Z ..., ..... °' 0 NC) I • -(") s N
No. Account Description
EXPENSES
0 & M Expenses (Total)
Other Gas Supply Expenses
Other Gas Supply Expenses
Sub.total
Sub-total
Total-
Storage Operation Expenses
Operation Supervision & Engineering
Operation Labor & Expenses
Fuel
Power
Sub-total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of Strudures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaporizing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of other Equipment
Sub.total
Tota/LNG
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor Station Fuel
Mains Expenses
Sub-total
Transmls.slon Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline lntegrtty
Maintenance of Compressor Station Equipm
Maintenance of Communication Equipment
Sub-total
Total Transmission
Amount Alloc. Factor
46,564 SALES
48,SIU
48,SIU
(197) PDAY
557,574 PDAY
174,453 PDAY
113,643 PDAY
845,472
103,654 PDAY
30,155 PDAY
3,323 PDAY
32,228 PDAY
155,251 PDAY
75,595 PDAY
46,511 PDAY
PDAY
90,903 PDAY
537.821
1,383,093
PDAY
PDAY
39,202 PDAY
5,532 PDAY
PDAY
144,627 PDAY
189,382
13,276 PDAY
88,874 PDAY
PDAY
201,230 PDAY
303.380
492.741
Class Cost of service Study
Account Detail
Residential Service
CAP cus COM
31,110
31.110
31,110
(98)
276,786
86,600
56,414
419,702
51,455
14,969
1,650
15,998
77,069
37,526
23,089
45,125
288,881
888,584
19,460
2,746
71,795
tu.001
6,590
44,118
99,893
150,801
244,802
General Service
TOTAL CAP CUS COM TOTAL
31,110 15,454 15,454
31,110 15.454 15,454
31.110 15,454 15.454
(98) (49) (49)
276,786 137,499 137,499
86,600 43,020 43,020
56,414 28,025 28,025
419,702 208,495 208.495
51,455 25,561 25,561
14,969 7,436 7,436
1,650 820 820
15,998 7,948 7,948
77,069 38,285 38,285
37,526 18,642 18,642
23,089 11,470 11,470
45,125 22,417 22,417
288.881 132,579 132,579
888,584 341,074 341,074
19,460 9,667 9,667
2,746 1,364 1,364
71,795 35,665 35,665
94,001 48,897 48,897
6,590 3,274 3,274
44,118 21,916 21,916
99,893 49,624 49,624
150.801 74,814 74,814
244,802 121,511 121.511
~ (1)
r' z . 0
o:i t::l tr1
i>, L. &
"O ::t ..., -· • ::j I er 00 (1) C) ;::;:
0 ·'"' ,.'.... Z ....,-°'o NC) ' . _. () s N
No. Account Description
EXPENSES
0 & M Expenses (Total)
Other Gas Supply Expenses
Other Gas Supply Expenses
Sub-total
Sub-total
Total-
Storage Operation Expenses
Operation Supervision & Engineering
Operation Labor & Expenses
Fuel
Power
Sub•total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of structures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaportzing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of Other Equipment
Sub-total
Tota/LNG
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor Station Fuel
Mains Expenses
Sub-total
Transmission Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline Integrity
Maintenance of Compressor Station Equipm
Maintenance of Communication Equipment
Sub-total
Total Transmission
Amount Alloc. Factor
46,564 SALES
U ,SIU
48,5,U
(197) PDAY
557.574 PDAY
174.453 PDAY
113.643 PDAY
845,472
103.654 PDAY
30.155 PDAY
3.323 POAY
32.228 PDAY
155.251 PDAY
75.595 PDAY
46.511 PDAY
PDAY
90.903 PDAY
537,821
1,383,093
PDAY
PDAY
39,202 PDAY
5,532 PDAY
POAY
144.627 PDAY
189,382
13.276 PDAY
88,874 PDAY
PDAY
201.230 PDAY
303,380
492,741
Class Cost of service Study
Account Detail
Large Volume
CAP CUS COM
(1)
2,692
842
549
4,063
501
146
16
156
750
365
225
439
2,598
8,879
189
27
698
914
64
429
972
1,485
2,379
Transport Service (Interruptible)
TOTAL CAP CUS COM TOTAL
(1)
2,692
842
549
4,063
501
146
16
156
750
365
225
439
2,598
8,879
189
27
698
914
64
429
972
1,485
2,379
r
tp
iii"
'? §'
i -~ ...., -N C) -(')
(')
~ (T) z
9 tTl z& .., o' 6 ;::;.·
.!... z °' 0 I • 0 N N
No. Account Description
EXPENSES
0 & M Expenses (Total)
Other Gas Supply Expenses
Other Gas Supply Expenses
Sub-total
Sut,..total
Total-
Storage Operation Expenses
Operation Supervision & Engineering
Operation Labor & Expenses
Fuel
Power
Sub-total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of Structures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaporizing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of other Equipment
Sut,..total
Tota/LNG
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor Station Fuel
Mains Expenses
Sub-total
Transmission Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline Integrity
Maintenance of Compressor Station Equipm
Maintenance of Communication Equipment
Sub-total
Total Transmission
Class Cost of Service Study
Account Detail
Amount Alloc. Factor
46,564 SALES
48,SIU
48,SIU
(197) POAY
557,574 POAY
174,453 PDAY
113,643 PDAY
845,412
103,654 PDAY
30,155 PDAY
3,323 PDAY
32,228 POAY
155,251 POAY
75,595 POAY
46,511 POAY
PDAY
90,903 PDAY
537,821
1,383,093
PDAY
PDAY
39,202 PDAY
5,532 POAY
POAY
144,627 PDAY
189,382
13,276 PDAY
88,874 PDAY
POAY
201,230 POAY
303,380
492,741
Transport Service (Firm)
CAP CUS COM TOTAL
(50) (50)
140,596 140,596
43,990 43,990
28,656 28,656
213,192 213,192
26,137 26,137
7.604 7,604
838 838
8,127 8,127
39,148 39,148
19,062 19,062
11,728 11.728
22,922 22,922
135,585 135,585
348,751 348,151
9,885 9,885
1,395 1,395
36,469 36,469
41,749 41,149
3,348 3,348
22,410 22.410
50,742 50,742
78,499 78,499
124,248 124,248
No. Account Description Amount Alloc. Factor
Distribution Operation Expenses
Distrib Supervision & Engineering 2,691,872 LACA
Distribution Load Dispatching PK_AVG
Compressor Station FueVPower LACA
Dist Oper Mains & Services Expenses 2,699,639 MAIN_SERV
Dist Oper Meas & Reg Gen 129,611 PK_AVG
Dist Oper Meas & Reg Ind PA_GP_II
Meter/House Regulator Expenses 226,375 WEIGHTE01
Meter/House Regulator Expenses (556,097) WEIGHTED1
Customer Installations Expenses 7,126,046 0_382_384_385
other Expenses 2,437,388 RB_PLT_DI_ORIG
Rents 204,290 RB_PLT_DI_ORIG
Sub-total 14,959,124
Distribution Maintenance Expenses
Dist Main Supervision/Engineering 196,391 NADM
Dist Maintenance of Mains 950,016 PDAY
Dist Maintenance of Mains 79,382 PDAY
Maint of Meas/Reg Station Equip-General 198,278 PK_AVG
Maint of Meas/Reg Station Equip-City Gate C 482,877 PA_GP _11
Maintenance of services 1,037,443 WEIGHTED
Maintenance of Meters/House Regulators 832,745 WEIGHTED1
Sub-total 3,777,132
Total Distribution 18,738,258
Customer Account
Supervision -Customer Assistance 98,925 CUST_ACCT
Meter Reading Expenses 715,432 CUSTS
Customer Records and Collection Exp 7,599,357 WEIGHTED
Customer Records and Collection Exp WEIGHTED
Uncolledible Accounts 853,486 UNCOL
Uncolledable Account -Increase 36,536 UNCOL
Sub-total 9,303,738
Customer service & Information
Expenses
Supervision CUSTS
Customer Assistance Expenses 202,610 CUSTS
Sub-total 202,810
Sales Expenses
New Business-Supervision SALES
New Business-Demon & Selling 1,134,815 SALES
New Business-Advertising 102,057 SALES
Sub-total 1,238,872 (;
Pl Administrative and General Expenses VJ G Adm & Gen Salaries 5,665,256 OMCUSTEXP
t'"' ~ Adm & Gen Office Supplies 3,592,135 OMCUSTEXP
Adm & Gen Transferred OMCUSTEXP . . tTi Adm & Gen Outside services 1,048,199 RB_PLT???_OR ~z& Adm & Gen Property Insurance 150,398 RB_PLT???_OR
-0 Pl .., -· Adm & Gen Injuries & Damage 817,559 LA • § I 0-Adm & Gen Empklyee Pensions & Benefits 507,190 LA -Cl ;:;.-Franchise Requirements 654,529 OMCUSTEXP
0 -~ ~ z General Advertising Exp 192,721 OMCUSTEXP Si-9'~ Misc. General Expenses 208,916 OMCUSTEXP
N C'J O N Misc. General Expenses 198,674 OMCUSTEXP
.-(; N .-Rents 784,105 RB_PLTGEN_ORIG
Maintenance of General Plant RB_PL TGEN_ORIG
Commission Fee Increase 19,081 OMCUSTEXP
Sub-total 13,838,785
TOTAL O & M EXPENSES 45,240,637
Class Cost of service Study
Account Detail
Residential Service
CAP cus COM
77,189 1,431,838
371,475 1,576,362
54,552
177,061
(434,955)
3,628,449
282,875 1,436,174
23,709 120,373
809,799 7,935,302
19,386 102,909
249,193 405,588
20,822 33,891
83,452
785,493
651 ,336
372,854 1,979,217
f, 182,853 9,914,519
76,162
647,662
5,753,803
737,562
31,574
7,248,783
183,418
183,418
758,176
68,185
828,381
384,863 3,269,225
244,027 2,072,898
196,712 501 ,346
28,225 71 ,934
40,403 473,985
25,065 294,047
44,465 377,706
13,092 111,21 3
14,192 120,559
13,497 114,648
147,151 375,031
1,296 11,011
1,152,987 7,793,803
3,266,826 25,995,773
TOTAL
1,509,027
1,947,837
54,552
177,061
(434,955)
3,628,449
1,719,049
144,082
8,745,102
122,295
654,781
54,713
83,452
785,493
651,336
2,352,071
11,097,173
76,162
647,662
5,753,803
737,562
31,574
7,248,783
183,418
183,418
758,176
68,185
828,381
3,654,088
2,316,925
698,058
100,159
514,388
319,112
422,171
124,305
134,751
128,145
522,181
12,307
8,948,589
29,262,600
General Service
CAP cus COM TOTAL
38,345 982,689 1,021,034
184,537 366,917 551,454
27,300 27,300
49,131 49,131
(120,691) (120,691)
3,082,133 3,082,133
140,612 405,575 546,187
11,785 33,993 45,779
402,580 4,799,747 5,202,327
19,280 25,898 45,178
123,791 42,281 166,072
10,344 3,533 13,877
41,764 41,764
175,629 175,629
245,642 245,642
180,732 180,732
370,808 498,088 888,893
773,388 5,297,832 8,071,220
22,211 22,211
67,516 67,516
1,799,347 1,799,347
115,490 115,490
4,944 4,944
2,009,508 2,009,508
19,121 19,121
19,121 19,121
376,639 376,639
33,872 33,872
410,511 410,511
225,031 1,404,273 1,629,304
142,684 890,399 1,033,083
97,751 141,580 239,331
14,026 20,314 34,340
26,384 224,065 250,448
16,368 139,003 155,371
25,999 162,241 188,240
7,655 47,771 55,426
8,298 51,785 60,084
7,892 49,246 57,138
73,123 105,909 179,032
758 4,730 5,488
845,988 3,241,318 3,887,284
1,881,940 10,993,743 12,875,683
No. Account Description Amount Alloc. Factor
Distribution Operation Expenses
Distrib Supervision & Engineering 2,691,872 LACA
Distribution Load Dispatching PK_AVG
Compressor station Fuel/Power LACA
Dist Oper Mains & Services Expenses 2,699,639 MAIN_SERV
Dist Oper Meas & Reg Gen 129,611 PK_AVG
Dist Oper Meas & Reg Ind PA_GP_II
Meter/House Regulator Expenses 226,375 WEIGHTED 1
Meter/House Regulator Expenses (556,097) WEIGHTED1
Customer Installations Expenses 7,126,046 D_382_384_385
Other Expenses 2,437,388 RB_PLT_DI_ORIG
Rents 204,290 RB_PLT_DI_ORIG
Sub-total 14,959,124
Distribution Maintenance Expenses
Dist Main Supervisiorv'Engineering 196,391 NADM
Dist Maintenance of Mains 950,016 PDAY
Dist Maintenance of Mains 79,382 PDAY
Maint of Meas/Reg Station Equip-General 198,278 PK_AVG
Malnt of Meas/Reg Station Equip-City Gate C 482,877 PA_GP _11
Maintenance of Services 1,037,443 WEIGHTED
Maintenance of Meters/House Regulators 832,745 WEIGHTED1
Sub-total 3,777,132
Total Distribution 18,738,2511
Customer Account
Supervision -Customer Assistance 98,925 CUST_ACCT
Meter Reading Expenses 715,432 CUSTS
Customer Records and CoUection Exp 7,599,357 WEIGHTED
Customer Records and CoUection Exp WEIGHTED
Uncollectible Accounts 853,486 UNCOL
Uncollectable Account -Increase 36,536 UNCOL
Sub-total 9,303,738
Customer Service & Information
Expenses
Supervision CUSTS
Customer Assistance Expenses 202,610 CUSTS
Sub-total 202,UO
Sales Expenses
New Business-Supervision SALES
New Business-Demon & Selling 1,134,815 SALES
New Business-Advertising 102,057 SALES
Sub-total 1,238,872 (") r:» Administrative and General Expenses V, G Adm & Gen Salaries 5,665,256 OMCUSTEXP
t'"' ~ Adm & Gen Office Supplies 3,592,135 OMCUSTEXP
Adm & Gen Transferred OMCUSTEXP . . trl Adm & Gen Outside Services 1,048,199 RB_PLT???_OR
0:, z ;,< Adm & Gen Property Insurance 150,398 RB_PLT???_OR -:r "O r:» -l -· Adm & Gen Injuries & Damage 817,559 LA • g I O" Adm & Gen Employee Pensions & Benefits 507,190 LA C) ;:;.· Franchise Requirements 654,529 OMCUSTEXP G I z 0 ,..'"'1 -General Advertising Exp 192,721 OMCUSTEXP ...., -°' ~ Misc. General Expenses 208,916 OMCUSTEXP
N C') b N Misc. General Expenses 198,674 OMCUSTEXP
(") N -Rents 784,105 RB_PLTGEN_ORIG
Maintenance of General Plant RB_PLTGEN_ORIG
Commission Fee Increase 19,081 OMCUSTEXP
Sub-total 13,838,785
TOTAL O & M EXPENSES 45,240,637
Class Cost of Service Study
Account Detail
Large Volume
CAP cus COM
751 13,372
3,614 892
907
20
(50)
45,587
2,918 1,883
245 158
8,433 U,883
540 43
2,424 24
203 2
1,387
5,833
693
75
10,387 837
18,820 82,899
61
38
5,074
65
3
5,240
11
11
5,076 12,369
3,218 7,843
1,971 657
283 94
622 2,167
386 1,345
586 1,429
173 421
187 456
178 434
1,475 492
17 42
14,173 27,749
42,051 95,699
TOTAL
14,123
4,506
907
20
(50)
45,587
4,801
402
70,298
584
2,448
205
1,387
5,833
893
75
11,223
81,519
61
38
5,074
65
3
5,240
11
11
17,445
11,061
2,629
377
2,790
1,731
2,015
593
643
612
1,966
59
41,921
137,750
Transport Service (Interruptible)
CAP cus COM TOTAL
12,701 12,701
760 760
3,533 3,533
6 6
(16) (16)
43,374 43,374
1,559 1,713 3,272
131 144 274
5,223 58,881 83,9/U
1,543 35 1,578
8 8
1 1
5,405 5,405
22,729 22,729
605 605
24 24
29,877 872 30,349
34,900 59,354 94,254
53 53
13 13
4,433 4,433
22 22
1 1
4,521 4,521
4 4
4 4
6,354 11,629 17,984
4,029 7,374 11,403
544 598 1,142
78 86 164
1,004 2,044 3,048
623 1,268 1,891
734 1,344 2,078
216 396 612
234 429 663
223 408 631
407 447 854
21 39 61
14,488 28,0lll 40,529
49,368 89,939 139,307
No. Account Description
Distribution Operation Expenses
Distrib Supervision & Engineering
Distribution Load Dispatching
Compressor Station FueVPower
Dist Oper Mains & Services Expenses
Dist Oper Meas & Reg Gen
Dist Oper Meas & Reg Ind
Meter/House Regulator Expenses
Meter/House Regulator Expenses
Customer Installations Expenses
Other Expenses
Rents
Sub•total
Distribution Maintenance Expenses
Dist Main Supervision/Engineering
Dist Maintenance of Mains
Dist Maintenance of Mains
Maint of Meas/Reg Station Equip-General
Maint of Meas/Reg Station Equip-City Gate C
Maintenance of Services
Maintenance of Meters/House Regulators
Sub-total
Total Distribution
Customer Account
Supervision -Customer Assistance
Meter Reading Expenses
Customer Records and Collection Exp
Customer Records and Collection Exp
Uncollectible Accounts
Uncollectable Account -Increase
Sub-total
Customer Service & Information
Expenses
Supervision
Customer Assistance Expenses
Sub-total
Sales Expenses
New Business-Supervision
New Business-Demon & Selling
New Business-Advertising
Sub-total (")
I» Administrative and General Expenses "' G Adm & Gen Salaries
r--~ Adm & Gen Office Supplies
Adm & Gen Transferred . . tTl Adm & Gen Outside Services t:cl z _.,: Adm & Gen Property Insurance -::r "O I» .., -· Adm & Gen Injuries & Damage • §' I ~ Adm & Gen Employee Pensions & Benefits
N~0:z Franchise Requirements
General Advertising Exp Si· .... ~!=' Misc. General Expenses
N C') 0 N Misc. General Expenses (;N-Rents
Maintenance of General Plant
Commission Fee Increase
Sub-total
TOTAL O & M EXPENSES
ClaH Cost of Service Study
Account Detail
Amount Alloc. Factor
2,691,872 LAGA
PK_AVG
LAGA
2,699,639 MAIN_SERV
129,611 PK_AVG
PA_GP_II
226,375 WEIGHTED 1
(556,097) WEIGHTED1
7,126,046 0_382_384_385
2,437,388 RB_PLT_DI_ORIG
204,290 RB_PLT_DI_ORIG
14,959,124
196,391 NADM
950,016 PDAY
79,382 PDAY
198,278 PK_AVG
482,877 PA_GP _11
1,037,443 WEIGHTED
832,745 WEIGHTED 1
3,nl,132
18,734,254
98,925 GUST _AGGT
715,432 GUSTS
7,599,357 WEIGHTED
WEIGHTED
853,486 UNGOL
36,536 UNGOL
9,303,738
GUSTS
202,610 CUSTS
202,410
SALES
1,134,815 SALES
102,057 SALES
1,234,872
5,665,256 OMGUSTEXP
3,592,135 OMGUSTEXP
OMGUSTEXP
1,048,199 RB_PLT???_OR
150,398 RB_PLT???_OR
817,559 LA
507,190 LA
654,529 OMGUSTEXP
192,721 OMGUSTEXP
208,916 OMGUSTEXP
198,674 OMGUSTEXP
784,105 RB_PLTGEN_ORIG
RB_PLTGEN_ORIG
19,081 OMGUSTEXP
13,838,745
45,240,637
Transport Service (Firm)
CAP cus COM TOTAL
39,209 95,778 134,987
188,694 6,387 195,082
43,320 43,320
157 157
(386) (386)
326,504 326,504
150,578 13,501 164,079
12,621 1,132 13,752
434,422 443,073 sn,495
26,442 314 26,756
126,580 127 126,707
10,577 11 10,587
66,270 66,270
278,686 278,686
5,010 5,010
579 579
508,555 4,040 514,595
942,Sn 449,113 1,392,090
439 439
203 203
36,700 36,700
347 347
15 15
37,703 37,703
57 57
57 57
257,805 88,631 346,436
163,465 56,198 219,663
102,327 4,713 107,040
14,682 676 15,358
31,355 15,530 46,885
19,452 9,635 29,086
29,785 10,240 40,025
8,770 3,015 11,785
9,507 3,268 12,775
9,041 3,108 12,149
76,546 3,526 80,071
868 299 1,167
723,403 198,838 922,441
2,139,585 685,712 2,825,297
r
ttl :~ w (1) 0 _.,
...., -NO -(")
(")
el (1) z 0 • tT:I z~ ..., 5-= 6 ;:;:
.!.. z °' 0 I •
ON N
No. Account Oescrtption
Labor Expense (2015 Actuals)
Storage Operation Expenses
Operation Supervision/Engineering
Operation Labor and Exp
Operation Fuel
Operation PaiNer
Sub-total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of structures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaporizing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of Other Equipment
Sub-total
Total Storage
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor Station Fuel
Mains Expenses
Sub•total
Transmission Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline Integrity
Maintenance of Compressor Station Equipm
Maintenance of Communication Equipment
Sub-total
Total Transmission
Amount Alloc. Factor
344.964 PDAY
J.U,964
PDAY
PDAY
PDAY
PDAY
PDAY
61.718 PDAY
PDAY
PDAY
PDAY
61,718
408,882
PDAY
PDAY
PDAY
2.388 PDAY
17.601 PDAY
PDAY
183.504 PDAY
203,493
203,493
CAP
0
0
0
0
0
0
Class Cost of Service Study
Account Detail
Residential Service
cus COM
171.244
171,244
30.637
30,637
201,881
1.186
8.737
91.094
101,016
101,016
TOTAL
171.244
171,244
30.637
30,637
201,881
1.186
8.737
91.094
101,016
101,016
General Service
CAP cus COM TOTAL
85.069 85.069
85,0IJ9 85,0IJ9
15,220 15,220
15,220 15,220
100,289 100,289
589 589
4,340 4.340
45.253 45.253
50,182 50,182
50,182 50,182
No. Account Description
Labor Expense (2015 Actuals)
Storage Operation Expenses
Operation Supervision/Engineering
Operation Labor and Exp
Operation Fuel
Operation Power
Sub•total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of Structures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaporizing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of Other Equipment
Sut,..total
Total Storage
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor station Fuel
Mains Expenses
Sub•total
Transmission Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline Integrity
Maintenance of Compressor Station Equipm
Maintenance of Communication Equipment
Sub•total
Total Transmission
n r:» V, ~
t"" ~ •• l:Tl ~z& r:» ..., -· '?§',2:
:;;: !!l 0 z
0".-0:!=l ...., a· N ~nS
Amount AJloc. Factor
0
344,964 PDAY
344,954
PDAY
PDAY
PDAY
PDAY
PDAY
61,718 PDAY
PDAY
PDAY
PDAY
61,718
400,882
PDAY
PDAY
0
0
0
PDAY
2,388 PDAY
17,601 PDAY
PDAY
183,504 PDAY
203,493
203,493
Class Cost of service Study
Account Detail
Large Volume
CAP cus COM
1,666
f,888
298
298
1,984
12
85
888
983
983
Transport Service (Interruptible)
TOTAL CAP cus COM TOTAL
1,666
f,888
298
298
1,954
12
85
888
983
983
r
o:i ~~ Ul (1)
0 .... ..., ......
N C) -(")
(")
i:» "' (1) z 0 . m z&
-l er
I -· C) -!.. z
0\ ~ I ON N
No. Account Description
Labor Expense (2015 Actuals)
Storage Operation Expenses
Operation Supervision/Engineering
Operation Labor and Exp
Operation Fuel
Operation Power
Sub-total
Storage Maintenance Expenses
Maintenance Supervision & Engineering
Maintenance of Structures
Maintenance of Gas Holders
Maintenance of Purification Equipment
Maintenance of Liquefaction Equipment
Maintenance of Vaporizing Equipment
Maintenance of Compressor Equipment
Maintenance of M&R Equipment
Maintenance of Other Equipment
Sub•total
Total Storage
Transmission Operation Expenses
Operation Supervision & Engineering
System Control
Communication System Expenses
Compressor Sta. Labor & Expenses
Gas for Compressor Station Fuel
Mains Expenses
Sub.total
Transmission Maintenance Expenses
Maintenance of Mains
Maintenance Pipeline Integrity
Maintenance of Compressor station Equipm
Maintenance of Communication Equipment
Sub-total
Total Transmission
Class Cost of service Study
Account Detail
Amount Alloc. Factor
0
344,964 PDAY
0
0
344,904
PDAY
PDAY
PDAY
PDAY
PDAY
61,718 PDAY
PDAY
PDAY
PDAY
81,718
40d,B82
PDAY
PDAY
0
0
0
PDAY
2,388 PDAY
17,601 PDAY
PDAY
183,504 PDAY
203,493
203,493
Transport Service (Firm)
CAP cus COM TOTAL
86,985 86,985
88,985 88,985
15,563 15,563
15,583 15,583
102,5'8 102,5'8
602 602
4,438 4,438
46,272 46,272
51,312 51,312
51,312 51,312
No. Account Description Amount Alloc. Factor
Distribution Operation Expenses
Distrib Supervision & Engineering 1,995,398 LACA
Distribution Load Dispatching PK_AVG
Compressor Station Fuel/Power LACA
Dist Oper Mains & Services Expenses 1,611 ,161 MAIN_SERV
Dist Oper Meas & Reg Gen PK_AVG
Dist Oper Meas & Reg Ind PA_GP_II
Meter/House Regulator Expenses 202,693 WEIGHTED1
Meter/House Regulator Expenses WEIGHTED1
Customer Installations Expenses 5,917,585 D_382_384_385
Other Expenses 1,617,836 RB_PLT_DI_ORIG
Rents RB_PLT_DI_ORIG
Sub-total 11,3,U,873
Distribution Maintenance Expenses
Dist Main Supervision/Engineering 177,609 NADM
Dist Maintenance of Mains 502,000 PDAY
Dist Maintenance of Mains 64,436 PDAY
Maint of Meas/Reg Station Equip-General 120,906 PK_AVG
Maint of Meas/Reg Station Equip-City Gate C 399,141 PA_GP_II
Maintenance of Services 357,288 WEIGHTED
Maintenance of Meters/House Regulators 353,914 WEIGHTED1
Sub-total 1,975,294
Total Distribution 13,319,967
Customer Account
Supervision. Customer Assistance 101,161 EXP_CUST_ACCTA
Meter Reading Expenses 553,077 GUSTS
Customer Records and Collection Exp 4,401,233 WEIGHTED
Customer Records and Collection Exp WEIGHTED
Uncolledible Accounts UNCOL
Sub-total 5,055,471
Sub-total
Sales Expenses
New Business.supervision 0
New Business.Demon & Selling 977,913 SALES
New Business.Advertising 0
Sub-total sn,s13
TOTAL 2015 0 & M LABOR EXP. 19,963,525
(;
I>)
"' ~
t"" ~ • • tT1
t:O z )< -::r "O I>) ..., -·
' ~ I C;" ~ ~ '? ~
0 ~;: 0 ;:s o b N
-(; N
Class Cost of Service Study
Account Detail
Residential Service
CAP cus COM
57,218 1,061,376
221,698 940,783
158,538
3,013,123
187,760 953,272
48&,sn 6,127,091
17,532 93,067
131,677 214,318
16,902 27,509
50,888
270,518
276,816
218,999 882,229
683,675 7,009,319
78,266
500,687
3,332,365
3,911,317
653,349
853,349
986,573 11,573,986
TOTAL
1,118,593
1,162,481
158,538
3,013,123
1,141,033
8,593,787
110,600
345,994
44,411
50,888
270,518
276,816
1,099,227
7,692,995
78,266
500,687
3,332,365
3,911,317
653,349
853,349
12,560,559
General Service
CAP cus COM TOTAL
28,424 728,436 756,860
110,133 218,978 329,111
43,991 43,991
2,559,453 2,559,453
93,332 269,204 362,536
231,889 3,820,tHl2 4,051,951
17,436 23,421 40,857
65,413 22,342 87,755
8,396 2,868 11,264
25,467 25,467
145,173 145,173
84,597 84,597
76,811 76,811
261,885 210,039 471,924
493,ns 4,030,100 4,523,875
22,344 22,344
52,195 52,195
1,042,107 1,042,107
1,116,648 1,116,646
324,564 324,564
324,564 324,564
644,245 5,471,310 6,115,555
r­
to
:J -..J (t) 0 .... ...., -N C') -n
n ~ (t) z 0 . m z~ ..., -· I c," Cl ;:;:
!.. z O'I 0 ' . ON N
No. Account Descrtptlon
Distribution Operation Expenses
Distrib Supervision & Engineering
Distribution Load Dispatching
Compressor station Fuel/Power
Dist Oper Mains & Services Expenses
Dist Oper Meas & Reg Gen
Dist Oper Meas & Reg Ind
Meter/1-iouse Regulator Expenses
Meter/t-touse Regulator Expenses
Customer Installations Expenses
other Expenses
Rents
Sub-total
Distribution Maintenance Expenses
Dist Main Supervision/Engineering
Dist Maintenance of Mains
Dist Maintenance of Mains
Maint of Meas/Reg Station Equip-General
Maint of Meas/Reg Station Equip-City Gate C
Maintenance of Services
Maintenance of Meters/House Regulators
Sub-total
Total Distribution
Customer Account
Supervision . Customer Assistance
Meter Reading Expenses
Customer Records and Collection Exp
Customer Records and Collection Exp
Uncollectible Accounts
Sub-total
Sub-total
5ales Expenses
NfM Business-Supervision
NfM Business-Demon & selling
NfM Business-Advertising
Sub•total
TOTAL 2015 0 & M LABOR EXP.
Amount Alloc. Factor
1,995,398 LACA
PK_AVG
LACA
1,611,161 MAIN_SERV
PK_AVG
PA_GP_II
202,693 WEIGHTED1
WEIGHTED1
5,917,585 0_382_384_385
1,617,836 RB_PLT_DI_ORIG
RB_PLT_DI_ORIG
11.344,873
1n,609 NADM
502,000 PDAY
64,436 PDAY
120,906 PK_AVG
399,141 PA_GP_II
357,288 WEIGHTED
353,914 WEIGHTED1
1,975,294
13.319,987
101,161 EXP_CUST_ACCTA
553,077 CUSTS
4,401,233 WEIGHTED
WEIGHTED
UNCOL
5.055,471
977,913 SALES
977,913
19.963,525
Class Cost of service Study
Account Detail
Large Volume
CAP
557
2,157
1,937
4,850
488
1,281
164
846
4,821
7,IK/1
12,251
15,197
cus COM
9,912
533
18
37,856
1,250
49,569
39
13
2
239
32
324
49,893
61
29
2,938
3,028
52,921
TOTAL
10,469
2,689
18
37,856
3,187
54,219
528
1,293
166
846
4,821
239
32
7,925
62,144
61
29
2,938
3,028
68,118
Transport Service (Interruptible)
CAP cus COM TOTAL
9,414 9,414
454 454
6 6
36,018 36,018
1,035 1,137 2,172
1,035 47,029 48,084
1,395 32 1,427
4 4
1 1
3,296 3,296
18,788 18,788
208 208
10 10
23.479 255 23,734
24,514 47,284 71,797
53 53
10 10
2,567 2,567
2,830 2,830
24,514 49,913 74,427
No.
(") ~ "' (1) z r ~ m
~z~
"O ~ ..., -· ·§',:!.
-C) ....
00 ~ .!,_. 2 0--°'~ ...., C) I N ~ (") s
Account Description
Distribution Operation Expenses
Distrib Supervision & Engineering
Distribution Load Dispatching
Compressor Station Fuel/Power
Dist Oper Mains & Services Expenses
Dist Oper Meas & Reg Gen
Dist Oper Meas & Reg Ind
Meter/House Regulator Expenses
Meter/House Regulator Expenses
Customer Installations Expenses
Other Expenses
Rents
Sub-total
Distribution Maintenance Expenses
Dist Main Supervision/Engineering
Dist Maintenance of Mains
Dist Maintenance of Mains
Maint of Meas/Reg Station Equip-General
Maint of Meas/Reg Station Equip-City Gate<
Maintenance of Services
Maintenance of Meters/House Regulators
Sub-total
Total Distribution
Customer Account
Supervision -Customer Assistance
Meter Reading Expenses
Customer Records and Colledion Exp
Customer Records and Colledion Exp
Uncolledible Accounts
Sub-total
Sub-total
5ales Expenses
New Business-Supervision
New Business-Demon & Selling
New Business-Advertising
Sub-total
TOTAL 2015 0 & M LABOR EXP.
Class Cost or service Study
Account Detail
Amount Alloc. Factor
1,995,398 L.ACA
PK_AVG
l.ACA
1,611,161 MAIN_SERV
PK_AVG
PA_GP_II
202,693 WEIGHTED1
WEIGHTED1
5,917,585 D_382_384_385
1,617,836 RB_PLT_DI_ORIG
RB_PLT_DI_DRIG
11,344,873
177,609 NADM
502,000 PDAY
64,436 PDAY
120,906 PK_AVG
399,141 PA_GP _11
357,288 WEIGHTED
353,914 WEIGHTED1
1,975,294
13,319,987
101,161 EXP_CUST_ACCTA
553,077 CUSTS
4,401,233 WEIGHTED
WEIGHTED
UNCDL
5,055,471
977,913 SALES
977,913
19,963,525
CAP
29,064
112,614
99,948
241,828
23,913
66,886
8,585
40,410
230,359
370,154
811,780
765.640
Transport Service (Firm)
CUS COM
70,997
3,812
141
271,134
8,961
355,045
294
67
9
1,725
246
2,331
357,378
437
157
21,255
21,849
379.225
TOTAL
100,061
116,426
141
271,134
108,909
598,871
24,197
66,954
8,594
40,410
230,359
1,725
246
372,485
989,157
437
157
21,255
21,849
1.144,866
No. Account Description Amount Alloc. Factor
Depreciation Expense
Intangible Plant
Amort Exp-Intangible Plant 3.125,359 RB_PLTINT
Sub-total 3,125,359
Sub-total
Storage Plant
Depree Exp-Storage Plant 682,914 RB_PLT_ST
Sub-total 682,914
Transmission Plant
Depree Exp-Transmission Plant 1,977,413 RB_PLT_TR
Sub-total 1,sn,413
Distribution Plant
Depree Exp-Distribution Plant 12,612,078 RB_PLT_OI
Sub-total 12,812,078
General Plant Plant
Depree Exp-General Plant 3,309,349 RB_PL TGEN
Sub-total 3,309,349
TOTAL DEPRECIATION EXPENSES 21,707,112
Interest and Other Expenses
Sub-total
TOTAL INTEREST AND OTHER EXPENSE
Taxes Other Than Income Taxes
Payroll Taxes 1,641,942 LA
Property Taxes 3.198,871 PROPTX
Ad Valorem Taxes RB_PLT
Frchise Rev & Exp RB
Administrative Taxes Transfrd RB
Sub-total 4,840,813
TOTAL TAXES OTHER THAN INCOME TA 4,840,813
Cost of Gas
Cost Of Gas -Fixed Cost Of Gas 62,387,552 FCOG
Cost Of Gas -Commodity Cog 106,435,107 VCOG
TOTAL 168,822,659
()
Ill Income Taxes · Pro Forma Vl 0 Income Taxes Pro Forma 2,750,218 RB
r' ~ TOTAL 2,750,218
. . tTi ~z& Income Taxes -Proposed "O Ill ..., -· Income Taxes Proposed 6,775,042 RB ' g I 0" ~~0~ TOTAL 6,775,042
o:.,.;,;o ~obi--.> Operating Revenues
() N -Revenue from Gas Sales 251,900,147 RS_REV
Other Revenues 2,900,363 REV_OTHER
Sub-total 254,800,510
TOTAL 254,600,510
Class Cost of service Study
Account Detail
Residential Service
CAP cus COM
586,491 1,494.886
588,491 1,494,888
339,006
339,008
981 ,611
981,611
1,463,714 7,431,372
1,463,714 7,431,372
621,055 1,582,833
621,055 1,582,833
3,991,878 10,509,090
81,143 951,927
602,162 1,527,143
683,304 2,479,070
683,304 2,479,070
41,697,617
69,499,313
111,196,930
533,931 1,285,238
533,931 1,285,238
1,315,317 3,168,127
1,315,317 3,166,127
164,429,181
2,048,327
1s&,4n,sos
166,477,508
TOTAL
2,081,376
2,081,378
339,006
339,006
981,611
981,611
8.895,086
8,895,086
2,203.888
2,203,888
14,500,968
1,033,070
2,129,305
3,162,375
3,162,375
41,697.617
69,499.313
111,196,930
1,819,169
1,819,169
4,481,444
4,481,444
164,429,181
2,048,327
166,477,508
166,477,508
General Service
CAP cus COM TOTAL
291,443 422,160 713,603
291,443 422,160 713,603
168,408 168,408
168,408 168,408
487,634 487,634
487,634 487,634
727,587 2.098,618 2.826.205
727,587 2,098,618 2,826,205
308.619 446,992 755,611
308,619 446,992 755,611
1,983,690 2,967,770 4,951,460
52,987 449,999 502,987
299,230 431,265 730,495
352,217 881,284 1,233,481
352,217 881,264 1,233,481
20.040,806 20,040,806
35.271,794 35,271,794
55,312,600 55,312,600
265,323 365,619 630,942
265,323 365,619 630,942
653,612 900,686 1,554,298
653,612 900,686 1,554,298
74,843,065 74,843,065
650,808 650.808
75,493,873 75,493,873
75,493,873 75,493,873
No. Account Description Amount Alloc. Factor
Depreciation Expense
Intangible Plant
Amort Exp-Intangible Plant 3,125,359 RB_PLTINT
Suf>.total 3,125,359
Sub-total
Storage Plant
Depree Exp-Storage Plant 682,914 RB_PLT_ST
Suf>.total 882,914
Transmission Plant
Depree Exp-Transmission Plant 1,977,413 RB_PLT_TR
Sub-total 1,977,413
Distribution Plant
Depree Exp-Distribution Plant 12,612,078 RB_PLT_DI
Sub-total 12,812,078
General Plant Plant
Depree Exp-General Plant 3,309,349 RB_PLTGEN
Suf>.total 3,309,349
TOTAL DEPRECIATION EXPENSES 21,707,112
Interest and Other Expenses
Sub-total
TOTAL INTEREST AND OTHER EXPENSE
Taxes Other Than Income Taxes
Payroll Taxes 1,641 ,942 LA
Property Taxes 3,198,871 PROPTX
Ad Valorem Taxes RB_PLT
Frchlse Rev & Exp RB
Administrative Taxes Transfrd RB
Sub-total 4,84(),813
TOTAL TAXES OTHER THAN INCOME TA 4,840,813
Cost of Gas
Cost Of Gas -Fixed Cost Of Gas 62,387,552 FCOG
Cost Of Gas -Commodity Cog 106,435,107 VCOG
TOTAL 168,822,659
(")
Pl Income Taxes -Pro Forma tll (1) Income Taxes Pro Forma 2,750,218 RB
t"" ~ TOTAL 2,750,218
. . tTl ~z& Income Taxes -Proposed
"O Pl -l -· Income Taxes Proposed 6,775,042 RB • §f I O" N Cl-· TOTAL 6,775,042
0 ~ I z
Si "-~~ Operating Revenues N C') b N
(") N -Revenue from Gas Sales 251,900,147 RS_REV
Other Revenues 2,900,363 REV_OTHER
Sub-total 254,800,510
TOTAL 254,800,510
Class Cost of service Study
Account Detail
Large Volume
CAP cus COM
5,878 1,960
5,878 1,980
3,298
3,298
9,549
9,549
15,097 9,744
15,097 9,74'
6,224 2,075
8,224 2,075
40,045 13,780
1,250 4,353
6,034 2,002
7,284 8,355
7,264 6,355
649,129
2,074,834
2,723,963
5,349 1,725
5,349 1,725
13,176 4,250
13,176 4,250
3,127,950
5,720
3,133,870
3,133,670
TOTAL
7,838
7,838
3,298
3,298
9,549
9,549
24,641
24,841
8,300
8,300
53,825
5,603
8,036
13,839
13,639
649,129
2,074,834
2,723,963
7,074
7,074
17,426
17,426
3,127,950
5,720
3,133,870
3,133,670
Transport Service (Interruptible)
CAP cus COM TOTAL
1,623 1,782 3,405
1,823 1,782 3,4()5
8,068 8,661 16,930
8,088 8,881 18,930
1,719 1,887 3,606
1,719 1,887 3,808
11,410 12,531 23,941
2,016 4,105 6,121
1,658 1,821 3,479
3,87' 5,928 9,800
3,674 5,926 9,600
(13,435) (13,435)
(13,435) (13,435)
1,454 1,571 3,024
1,454 1,571 3,024
3,581 3,669 7,451
3,581 3,869 7,451
714,239 714,239
714,239 714,239
714,239 714,239
No. Account Description
Depreciation Expense
Intangible Plant
Amort Exp-Intangible Plant
Sub-total
Sub-total
Storage Plant
Depree Exp-Storage Plant
Sub-total
Transmission Plant
Depree Exp-Transmission Plant
Sub-total
Distribution Plant
Depree Exp-Distribution Plant
Sul)..total
General Plant Plant
Depree Exp-General Plant
Sub-total
TOTAL DEPRECIATION EXPENSES
Interest and Other Expenses
Sub-total
TOTAL INTEREST AND OTHER EXPENSE
Taxes Other Than Income Taxes
Payroll Taxes
Property Taxes
Ad Valorem Taxes
Frchise Rev & Exp
Administrative Taxes Transfrd
Sub-total
TOTAL TAXES OTHER THAN INCOME TA
Cost of Gas
Cost Of Gas -Fixed Cost Of Gas
Cost Of Gas -Commodi1y Cog
TOTAL
(")
Pl Income Taxes -Pro Forma Vl (I> Income Taxes Pro Forma
t"'" ~ TOTAL
. . tn ~z& Income Taxes -Proposed
"O Pl -l -· Income Taxes Proposed . g ' cr" N C) -· TOTAL .... ~ ' z o-;_;;o
;:'.; 0 b ~ Operating Revenues
(") N _. Revenue from Gas Sales
Other Revenues
Sub-total
TOTAL
Class Cost of Service Study
Account Detall
Amount Alloc. Factor
3,125,359 RB_PLTINT
3,125,359
682,914 RB_PLT_ST
8112,914
1,977,413 RB_PLT_TR
1,977,413
12.612,078 RB_PLT_DI
12,812,078
3,309,349 RB_PL TGEN
3,309,349
21,707,112
1,641 ,942 LA
3,198,871 PROPTX
RB_PLT
RB
RB
4,840,813
4,840,813
62,387,552 FCOG
106,435,107 VCOG
168,822,659
2,750,218 RB
2,750,218
6,775,042 RB
6,775,042
251,900,147 RS_REV
2,900,363 REV_OTHER
254,800,510
254,800,510
CAP
305,084
305,084
172,202
172,202
498,619
498,819
779,156
779,158
323,064
323,oe4
2,078,126
62,972
313,200
378,171
376,171
277,639
277,639
683,951
683,951
Transport Service (Firm)
cus COM TOTAL
14,053 319,137
14,053 319,137
172,202
172,202
498,619
498,819
69,860 849,016
89,880 849,018
14,880 337,944
14,880 337,9"
98,792 2,176,918
31,190 94,162
14,356 327,556
45,548 421,718
45,546 421,718
(397,399) (397,399)
(397,3991 (397,399)
12,369 290,008
12,369 290,008
30,472 714,423
30,472 714,423
8,785,712 8,785,712
195,508 195,508
8,981,220 8,981,220
8,981.220 8,981,220