HomeMy WebLinkAbout20160812Darrington Exhibit 13.pdfRonald L. Williams, ISB No. 3034
Williams Bradbury, P.C.
1015 W. Hays St.
Boise, ID 83702
Telephone: (208) 344-6633
Email: ron@williamsbradbury.com
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 13
Line Gas Plant in Service ARO Month End Average
No.Month a/c 1010 and 1060[2]Adjustment[3]Total Balance
(a)(b)(c)(d)(e)
1 December 2015 599,920,846$ (18,208,107)$ 581,712,739$
2 582,550,705$
3 January 2016 601,596,777 (18,208,107) 583,388,670
4 584,497,119
5 February 603,813,675 (18,208,107) 585,605,568
6 586,521,311
7 March 603,482,731 (16,045,678) 587,437,053
8 588,115,133
9 April 604,838,891 (16,045,678) 588,793,213
10 589,775,529
11 May 606,803,522 (16,045,678) 590,757,844
12 592,109,551
13 June 609,616,576 (16,155,318) 593,461,258
14 595,397,959
15 July 613,489,977 (16,155,318) 597,334,659
16 599,122,794
17 August 617,066,247 (16,155,318) 600,910,929
18 602,815,910
19 September 620,876,208 (16,155,318) 604,720,890
20 607,022,877
21 October 625,480,182 (16,155,318) 609,324,864
22 610,402,237
23 November 627,634,927 (16,155,318) 611,479,609
24 614,455,580
25 December 633,586,869 (16,155,318) 617,431,551
-
26 Total 7,152,786,705$
27 Divided by 12
28 Average Balance 596,065,559$
NOTES
[3] As per prior Commission orders, the Asset Retirement Obligation is removed from the calculation
of rate base to avoid double charging customers for the cost of removing tangible long-lived assets.
The cost of removal is already included in the Company's approved depreciation rates.
Intermountain Gas Company
Gas Plant in Service - Original Cost
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.
[2] See T. Dedden's Exhibit 07, Page 1, Column (b).
Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 1 of 7
Accumulated Provision
Line for Depreciation ARO RWIP Month End Average
No.Month a/c 1080 and 1110[2]Adjustment[3]Adjustment[4]Total Balance
(a)(b)(c)(d)(e)(f)
1 December 2015 (304,247,389)$ 4,726,372$ (238,276)$ (299,759,293)$
2 (300,227,129)$
3 January 2016 (305,203,358) 4,726,372 (217,978) (300,694,964)
4 (301,761,243)
5 February (307,494,066) 4,726,372 (59,828) (302,827,522)
6 (303,458,268)
7 March (308,117,867) 4,185,070 (156,217) (304,089,014)
8 (304,704,704)
9 April (309,349,841) 4,185,070 (155,623) (305,320,394)
10 (305,887,482)
11 May (310,419,053) 4,185,070 (220,586) (306,454,569)
12 (306,883,479)
13 June (311,380,090) 4,194,750 (127,048) (307,312,388)
14 (308,270,844)
15 July (313,297,002) 4,194,750 (127,048) (309,229,300)
16 (310,200,318)
17 August (315,239,037) 4,194,750 (127,048) (311,171,335)
18 (312,149,958)
19 September (317,196,283) 4,194,750 (127,048) (313,128,581)
20 (314,110,668)
21 October (319,160,456) 4,194,750 (127,048) (315,092,754)
22 (316,089,045)
23 November (321,153,038) 4,194,750 (127,048) (317,085,336)
24 (317,667,013)
25 December (322,316,392) 4,194,750 (127,048) (318,248,690)
-
26 Total (3,701,410,151)$
27 Divided by 12
28 Average Balance (308,450,846)$
NOTES
[3] As per prior Commission orders, the Asset Retirement Obligation is removed from the calculation of rate base to
avoid double charging customers for the cost of removing tangible long-lived assets. The cost of removal is already
included in the Company's approved depreciation rates.
[4] Accumulated Provision for Depreciation related to the Retirement Work in Process represents the work performed
but not yet completed to retire plant-in-service. Retirement work in process is removed from the calculation of rate base
because it represents assets that are in the process of being retired but are still used and useful at the end of the
month.
Intermountain Gas Company
Accumulated Depreciation - Gas Plant in Service
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.
[2] See T. Dedden's Exhibit 07, Page 2, Column (b).
Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 2 of 7
Plant Materials &
Line Operating Supplies Undistributed Stores Month End Average
No.Month a/c 1540[2]a/c 1630[3]Total Balance
(a)(b)(c)(d)(e)
1 December 2015 2,920,938$ -$ 2,920,938$
2 2,988,021$
3 January 2016 3,048,127 6,977 3,055,104
4 3,087,336
5 February 3,103,015 16,553 3,119,568
6 3,102,734
7 March 3,078,240 7,660 3,085,900
8 3,176,885
9 April 3,221,312 46,558 3,267,870
10 3,303,353
11 May 3,297,913 40,922 3,338,835
12 3,277,147
13 June 3,235,382 (19,924) 3,215,458
14 3,191,666
15 July 3,066,424 101,450 3,167,874
16 3,216,868
17 August 3,167,364 98,497 3,265,861
18 3,207,242
19 September 3,111,774 36,849 3,148,623
20 3,143,675
21 October 3,128,634 10,093 3,138,727
22 3,152,874
23 November 3,163,030 3,990 3,167,020
24 2,941,776
25 December 2,716,531 - 2,716,531
-
26 Total 37,789,577$
27 Divided by 12
28 Average Balance 3,149,131$
NOTES
[3] See T. Dedden's Exhibit 07, Page 3, Column (c).
Intermountain Gas Company
Materials & Supplies Inventory
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.
[2] See T. Dedden's Exhibit 07, Page 3, Column (b).
Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 3 of 7
Non-Utility Utility
Line Gas Storage Gas Storage Gas Storage Month End Average
No.Month a/c 1642[2]Adjustment[3]Adjustment[4]Total Balance
(a)(b)(c)(d)(e)(f)
1 December 2015 3,187,218$ (1,146,733)$ -$ 2,040,485$
2 2,005,941$
3 January 2016 3,088,545 (1,117,148) - 1,971,397
4 1,941,314
5 February 2,996,769 (1,085,538) - 1,911,231
6 1,857,316
7 March 2,826,129 (1,022,728) - 1,803,401
8 2,059,409
9 April 3,284,842 (969,425) - 2,315,417
10 2,410,005
11 May 3,421,070 (916,477) - 2,504,593
12 2,535,540
13 June 3,479,830 (866,659) (46,684) 2,566,487
14 2,973,581
15 July 4,132,846 (752,171) - 3,380,675
16 3,731,637
17 August 4,777,528 (694,929) - 4,082,599
18 4,447,109
19 September 5,449,306 (637,687) - 4,811,619
20 4,795,830
21 October 5,360,486 (580,445) - 4,780,041
22 4,764,259
23 November 5,471,151 (722,674) - 4,748,477
24 4,825,420
25 December 5,568,313 (665,950) - 4,902,363
-
26 Total 38,347,361$
27 Divided by 12
28 Average Balance 3,195,613$
NOTES
[4] This includes the removal of inventory not needed for Utility purposes, but not reserved for non-utility LNG sales.
[3] Non-Utility Gas Storage Inventory represents the balance of LNG that is dedicated to non-utility LNG sales and as
a result is removed from the calculation of rate base.
Intermountain Gas Company
Gas Storage Inventory
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.
[2] See T. Dedden's Exhibit 07, Page 4, Column (b).
Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 4 of 7
Test Year Revenues Cash
Line and Expenses Revenue Lag/Working Capital
No.Description at Proposed Rates Expense (Leads)CWC Factor[2]Requirement
(a)(b)(c)(d)(e)
REVENUES
1 Revenues at Proposed Rates 264,966,210$ 44.96 12.32%32,636,207$
2 Plus Franchise Tax 7,087,860 44.96 12.32%873,020
3 Plus Interest Expense 5,852,084 44.96 12.32%720,808
4 (Less) Uncollectibles (890,022) 44.96 12.32%(109,625)
5 (Less) Depreciation and Amortization (21,707,112) 44.96 12.32%(2,673,691)
6 (Less) Return on Equity (17,579,946) 44.96 12.32%(2,165,343)
7 TOTAL - REVENUES 237,729,075$ 29,281,376$
EXPENSES
8 Employee Benefits 507,190$ (9.24)-2.53%(12,837)$
9 Payroll and Withholdings 27,292,360 (13.82)-3.79%(1,033,344)
10 PGA Expense 168,822,659 (41.29)-11.31%(19,096,257)
11
Other Operations and Maintenance (less
uncollectibles)16,551,065 (31.74)-8.69%(1,439,083)
12 Payroll Taxes 1,641,942 (24.70)-6.77%(111,129)
13 Property Taxes 3,198,871 (131.88)-36.13%(1,155,756)
14 Franchise Tax 7,087,860 (169.50)-46.44%(3,291,474)
15 Interest Expense 5,852,084 (87.68)-24.02%(1,405,782)
16 Income Tax 6,775,042 (37.88)-10.38%(703,027)
17 TOTAL EXPENSES 237,729,075$ (28,248,688)$
18 CASH WORKING CAPITAL REQUIREMENT 1,032,688$
NOTES
[2] Column (c) / 365 days.
Intermountain Gas Company
Cash Working Capital
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. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 5 of 7
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Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 6 of 7
Line Month-End Balance Average
No.Month a/c 2520[2]Balance
(a)(b)(c)
1 December 2015 (8,035,657)$
2 (8,025,639)$
3 January 2016 (8,015,621)
4 (8,053,447)
5 February (8,091,272)
6 (8,074,315)
7 March (8,057,357)
8 (8,066,617)
9 April (8,075,877)
10 (8,107,717)
11 May (8,139,557)
12 (8,214,225)
13 June (8,288,892)
14 (8,093,879)
15 July (7,898,865)
16 (7,718,432)
17 August (7,537,999)
18 (7,568,110)
19 September (7,598,221)
20 (7,605,557)
21 October (7,612,892)
22 (7,596,511)
23 November (7,580,129)
24 (7,593,605)
25 December (7,607,080)
-
26 Total (94,718,054)$
27 Divided by 12
28 Average Balance (7,893,171)$
NOTES
Intermountain Gas Company
Advances in Aid of Construction
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.
[2] See T. Dedden's Exhibit 07, Page 6, Column (b).
Exhibit No. 13
Case No. INT-G-16-02
J. Darrington, IGC
p. 7 of 7