20160812Darrington Exhibit 12.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 Intermountain Gas Company

BEFORE THE IDAHO PUBLIC UTILITES COMMISSION

IN THE MATTER OF THE APPLICATION OF
INTERMOUNTAIN GAS COMPANY FOR
THE AUTHORITY TO CHANGE ITS RATES
AND CHARGES FOR NATURAL GAS
SERVICE TO NATURAL GAS CUSTOMERS
IN THE STATE OF IDAHO

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Case No. INT-G-16-02

EXHIBIT 12

Company Company
Line Unadjusted Company Adjusted
No.Description Rate Base Adjustments Rate Base
(a)(b)(c)(d)
1 Gas Plant in Service:
2 Original Cost[2]612,621,131$ (16,555,572)$ 596,065,559$
3 Less Accumulated Depreciation[3](312,607,666) 4,156,820 (308,450,846)
4 Net Gas Plant in Service 300,013,465 (12,398,752) 287,614,713
5 Materials & Supplies Inventory[4]3,149,131 - 3,149,131
6 Gas Storage Inventory[5]4,055,522 (859,909) 3,195,613
7 Cash Working Capital[6]1,032,688 - 1,032,688
8 Accumulated Deferred Income Taxes[7](63,356,335) 13,183,858 (50,172,477)
9 Advances in Aid of Construction[8](7,893,171) - (7,893,171)
10 Rate Base 237,001,300$ (74,803)$ 236,926,497$
NOTES
[2] See Exhibit No. 13, Page 1.
[3] See Exhibit No. 13, Page 2.
[4] See Exhibit No. 13, Page 3.
[5] See Exhibit No. 13, Page 4.
[6] See Exhibit No. 13, Page 5.
[7] See Exhibit No. 13, Page 6.
[8] See Exhibit No. 13, Page 7.
Intermountain Gas Company
Rate Base - 13-Month Average
For the Test Year Ending December 31, 2016[1]
[1] Test Year ending December 31, 2016 is composed of actual financial data from January 1 - June 30,
2016 and forecasted financial data from July 1, 2016 - December 31, 2016.
Exhibit No. 12
Case No. INT-G-16-02
J. Darrington, IGC
p. 1 of 2
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Exhibit No. 12
Case No. INT-G-16-02
J. Darrington, IGC
p. 2 of 2