HomeMy WebLinkAbout20160812Darrington Exhibit 15.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 15
Line Rate Unbilled Unbilled Unbilled
No.Tariff Therms Revenues[2]Cost of Gas[2]
(a)(b)(c)(d)
1 December 2015
2 RS-1 5,448,489 4,141,451$ 3,028,761$
3 RS-2 26,410,518 17,912,142 13,623,866
4 GS 15,195,106 9,985,160 7,774,880
5 Total 47,054,113 32,038,753 24,427,507
6 June 2016
7 RS-1 (372,936) (325,450) (207,312)
8 RS-2 (3,500,912) (2,492,124) (1,805,945)
9 GS (2,283,203) (1,615,252) (1,168,246)
10 (6,157,052) (4,432,827) (3,181,503)
11 Net Change
12 RS-1 5,075,553 3,816,001 2,821,449
13 RS-2 22,909,606 15,420,018 11,817,921
14 GS 12,911,903 8,369,908 6,606,634
15 Total 40,897,061 27,605,926$ 21,246,004$
16 Adjustment to Gas Operating Revenues 27,605,926$
17 Adjustment to Cost of Gas 21,246,004
18 Total 6,359,922$
PURPOSE OF ADJUSTMENT
To remove unbilled revenues and cost of gas expenses from the revenue requirement.
NOTES
[2] Revenue and cost of gas are calculated using currently effective rates.
[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.
Intermountain Gas Company
Unbilled Adjustment
For the Test Year Ending December 31, 2016[1]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 1 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 2 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 3 of 25
Line
No.Description Actual Forecast Total
(a)(b)(c)(d)
1 Test Year
2 Lost Gas Expense 711,422$ 492,055$ 1,203,477$
3 Normalized
4 RS-1 Therms 22,660,127 9,812,563 32,472,690
5 RS-2 Therms 119,838,399 60,338,574 180,176,973
6 GS-10 & 11 Therms 70,602,560 37,288,907 107,891,467
7 GS-60 Therms 12,235 45,519 57,754
8 GS-12 (CNG) Therms 4,007 3,426 7,433
9 IS-R Therms 84,621 52,776 137,397
10 IS-C Therms 11,863 4,147 16,010
11 LV Therms 3,093,310 3,224,250 6,317,560
12 T-3 Therms 20,574,067 19,335,220 39,909,287
13 T-4 Therms 138,352,837 126,283,835 264,636,672
14 T-5 Therms 10,367,730 9,408,430 19,776,160
15 Total Therms[2]385,601,756 265,797,647 651,399,403
16 Lost Gas Rate[3]0.2143%
17 Total Lost Gas Therms[4]1,395,949
18 Weighted Average Cost of Gas 0.28622$
19 Lost Gas Expense[5]399,549$
20 Adjustment to Cost of Gas[6](803,928)$
PURPOSE OF ADJUSTMENT
To calculate the current level of lost gas expense.
NOTES
[2] See Exhibit No. 15, Pages 8 and 12-15.
[3] See Exhibit No. 15, Page 5, Column (b), Line 16.
[4] Line 15 x Line 16.
[5] Line 17 x Line 18.
[6] Line 19 - Line 2.
Intermountain Gas Company
Lost Gas Expense Adjustment
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. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 4 of 25
Line
No.Description Oct 2012- Sept 2013 Oct 2013-Sep 2014 Oct 2014- Sep 2015
(a)(b)(c)(d)
1 Core Purchased Gas 327,556,540 331,807,940 293,930,590
2 Transport Gas 282,638,160 277,902,920 293,573,841
3 LNG Storage Withdrawals (Boil-off)993,899 7,154,248 1,702,854
4 Imbalance Draft 466,890 - 2,723,140
5 Deliveries to System 611,655,489 616,865,108 591,930,425
6 Core Customer Billed 324,521,587 335,827,672 294,800,808
7 Core Customer Unbilled (Oct True-up)6,585,356 5,168,187 6,611,279
8 Less: Core Customer Unbilled (prior year)(4,900,710) (6,585,356) (5,168,187)
9 Transport Billed 282,638,160 277,902,920 293,573,841
10 Company Use 400,038 218,129 442,552
11 LNG Injections 542,895 1,710,685 1,491,905
12 Imbalance Pack - 726,790 -
13 Deliveries to Customers 609,787,326 614,969,027 591,752,198
14 Lost Gas[1]1,868,163 1,896,081 178,227
15 Lost Gas Percentage of System Deliveries[2]0.3054%0.3074%0.0301%
16 Lost Gas Three-Year Average[3]0.2143%
NOTES
[3] The average of Columns (b), (c), and (d), Line 15.
[1] Line 5 - Line 13.
Intermountain Gas Company
Average Lost Gas
For the Test Year Ending December 31, 2016
[2] Line 14 / Line 15.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 5 of 25
Line
No.Description Amount
(a)(b)
1 Test Year
2 Gas Operating Revenues[2]252,342,873$
3 Cost of Gas[3]168,759,553
4 Margin 83,583,320
5 Normalized
6 Gas Operating Revenues[4]251,900,147
7 Cost of Gas[5]168,423,110
8 Margin 83,477,037
9 Adjustment
10 Gas Operating Revenues[6](442,726)
11 Cost of Gas[7](336,443)
12 Margin (106,283)$
PURPOSE OF ADJUSTMENT
To normalize therm sales for the test year ending December 31, 2016.
NOTES
Intermountain Gas Company
Normalization Adjustment
For the Test Year Ending December 31, 2016[1]
[6] Line 6 - Line 2.
[7] Line 7 - Line 3.
[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 Exhibit No. 14, Page 1, Column (b), Line 1 plus Exhibit No. 14, Page 2,
Columns (b), (c), and (d), Line 1.
[3] See Exhibit No. 14, Page 1, Column (b), Line 5 plus Exhibit No. 14, Page 2,
Columns (b) and (c), Line 5 less Exhibit No. 15, Page 4, Column (d), Line 2.
[4] See Exhibit No. 15, Page 7, Column (e), Line 8 plus Exhibit No. 15, Page 11,
Column (c), Line 5.
[5] See Exhibit No. 15, Page 7, Column (f), Line 8 plus Exhibit No. 15, Page 11,
Column (d), Line 5 less Exhibit No. 15, Page 4, Column (d), Line 19.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 6 of 25
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D
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m
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1
,
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0
1
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.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 7 of 25
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25
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21
To
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4
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5
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2
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7
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1
1
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16
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8
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8
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7
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8
9
1
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4
6
7
22
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6
0
23
Blo
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1
-
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-
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40
0
2,
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2
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3,3
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5
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8
5
8
39
2
6
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11
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7
4
7
24
Blo
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k
2
-
-
-
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75
7
8,
4
5
1
18
,
5
8
8
9,2
0
9
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7
3
7
-
-
-
41
,
7
4
2
25
Blo
c
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3
-
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4,2
6
5
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4,
2
6
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26
To
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-
-
-
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1,
1
5
7
11
,
0
7
8
26
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1
6
2
12
,
3
6
4
6,
5
9
5
39
2
6
-
57
,
7
5
4
27
GS
-
1
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(
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16
9
10
4
35
1
1,4
8
7
1,
7
1
4
18
2
52
2
64
9
34
9
1,
4
5
4
23
1
22
1
7,
4
3
3
28
IS
-
R
44
,
4
2
0
23
,
2
3
6
12
,
3
1
8
1,9
3
3
1,
6
3
1
1,
0
8
3
38
3
37
6
73
1
1,
1
9
0
13
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0
0
7
37
,
0
8
9
13
7
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3
9
7
29
IS
-
C
30
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c
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1
95
8
71
3
47
8
30
7
26
20
-
-
10
17
9
1,2
4
7
1,9
7
3
5,
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1
1
31
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c
k
2
2,
7
4
6
1,
8
6
2
1,2
8
3
19
4
-
-
-
-
-
-
-
73
8
6,
8
2
3
32
Blo
c
k
3
2,
4
4
4
83
2
-
-
-
-
-
-
-
-
-
-
3,
2
7
6
33
To
t
a
l
6,
1
4
8
3,
4
0
7
1,7
6
1
50
1
26
20
-
-
10
17
9
1,2
4
7
2,7
1
1
16
,
0
1
0
NO
T
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S
[1
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T
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Y
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D
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6
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p
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-
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.
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D
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c
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1
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2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 8 of 25
Fix
e
d
Va
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b
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Lo
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Lin
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1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 9 of 25
Lin
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Ac
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n
-
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6
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(a
)
(b
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2.
5
0
2.
5
0
2.5
0
6.5
0
12
GS
-
1
0
&
1
1
9.5
0
9.5
0
9.
5
0
2.
0
0
2.
0
0
2.0
0
2.0
0
2.
0
0
2.
0
0
2.
0
0
2.0
0
9.5
0
13
GS
-
6
0
9.5
0
9.5
0
9.
5
0
2.
0
0
2.
0
0
2.0
0
2.0
0
2.
0
0
2.
0
0
2.
0
0
2.0
0
9.5
0
14
GS
-
1
2
(
C
N
G
)
9.5
0
9.5
0
9.
5
0
9.
5
0
9.
5
0
9.5
0
9.5
0
9.
5
0
9.
5
0
9.
5
0
9.5
0
9.5
0
15
IS
-
R
6.5
0
6.5
0
6.
5
0
2.
5
0
2.
5
0
2.5
0
2.5
0
2.
5
0
2.
5
0
2.
5
0
2.5
0
6.5
0
16
IS
-
C
9.5
0
9.5
0
9.
5
0
2.
0
0
2.
0
0
2.0
0
2.0
0
2.
0
0
2.
0
0
2.
0
0
2.0
0
9.5
0
17
Cu
s
t
o
m
e
r
C
h
a
r
g
e
R
e
v
e
n
u
e
18
RS
-
1
44
1
,
1
6
2
$
44
1
,
4
0
9
$
44
0
,
6
4
8
$
16
8
,
7
2
0
$
16
7
,
8
7
3
$
16
6
,
8
9
8
$
16
7
,
0
5
3
$
16
7
,
2
6
3
$
16
7
,
4
9
0
$
16
7
,
9
1
8
$
16
8
,
1
8
5
$
43
7
,
8
2
1
$
3,
1
0
2
,
4
3
6
$
19
RS
-
2
1,
5
5
1
,
2
7
1
1,
5
5
4
,
1
5
7
1,5
5
7
,
5
3
0
59
9
,
7
8
3
60
0
,
5
2
3
60
1
,
2
6
0
60
2
,
8
7
5
60
4
,
3
6
5
60
5
,
7
5
0
60
7
,
3
6
0
60
8
,
4
1
8
1,
5
8
4
,
6
7
4
11
,
0
7
7
,
9
6
4
20
GS
-
1
0
&
1
1
30
5
,
7
0
1
30
5
,
6
5
3
30
5
,
4
1
6
64
,
1
7
8
64
,
0
6
8
63
,
9
2
6
64
,
0
5
6
64
,
1
6
2
64
,
2
6
0
64
,
4
4
2
64
,
5
5
0
30
7
,
1
2
6
1,
7
3
7
,
5
3
7
21
GS
-
6
0
-
-
-
4
20
38
42
36
36
34
8
-
21
8
22
GS
-
1
2
(
C
N
G
)
29
29
29
29
29
29
19
29
29
29
29
29
33
3
23
IS
-
R
52
7
53
3
53
3
21
0
21
0
21
3
21
3
21
3
21
3
21
3
21
3
55
3
3,
8
4
0
24
IS
-
C
67
76
76
16
16
18
18
18
18
18
18
86
44
4
25
GS
R
a
t
e
M
i
g
r
a
t
i
o
n
A
d
j
u
s
t
m
e
n
t
(3
8
)
(2
9
)
(2
9
)
(6
)
(4
)
(4
)
(4
)
-
-
-
-
-
(1
1
3
)
26
To
t
a
l
2,
2
9
8
,
7
1
6
$
2,
3
0
1
,
8
2
7
$
2,3
0
4
,
2
0
3
$
83
2
,
9
3
3
$
83
2
,
7
3
4
$
83
2
,
3
7
7
$
83
4
,
2
7
1
$
83
6
,
0
8
5
$
83
7
,
7
9
5
$
84
0
,
0
1
3
$
84
1
,
4
2
0
$
2,
3
3
0
,
2
8
7
$
15
,
9
2
2
,
6
5
9
$
NO
T
E
S
[1
]
T
e
s
t
Y
e
a
r
e
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
i
s
c
o
m
p
o
s
e
d
o
f
a
c
t
u
a
l
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
a
n
u
a
r
y
1
-
J
u
n
e
3
0
,
2
0
1
6
a
n
d
f
o
r
e
c
a
s
t
e
d
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
u
l
y
1
,
2
0
1
6
-
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
.
[2
]
B
a
s
e
d
o
n
c
u
r
r
e
n
t
l
y
e
f
f
e
c
t
i
v
e
r
a
t
e
s
.
In
t
e
r
m
o
u
n
t
a
i
n
G
a
s
C
o
m
p
a
n
y
Co
r
e
M
a
r
k
e
t
C
u
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o
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r
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h
a
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g
e
R
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v
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n
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Fo
r
t
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T
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s
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Y
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a
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n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 10 of 25
Li
n
e
Ra
t
e
No
r
m
a
l
i
z
e
d
No
r
m
a
l
i
z
e
d
No
r
m
a
l
i
z
e
d
No
.
Ta
r
i
f
f
Th
e
r
m
s
[2
]
Re
v
e
n
u
e
[3
]
Co
s
t
o
f
G
a
s
[4
]
(a
)
(b
)
(c
)
(d
)
1
LV
-
1
6,
3
1
7
,
5
6
0
3,
1
2
7
,
9
5
0
$
2,
7
2
3
,
9
6
3
$
2
T-
3
39
,
9
0
9
,
2
8
7
71
4
,
2
3
9
(1
3
,
4
3
5
)
3
T-
4
26
4
,
6
3
6
,
6
7
2
8,
1
3
6
,
4
7
5
(3
8
2
,
8
3
2
)
4
T-
5
19
,
7
7
6
,
1
6
0
64
9
,
2
3
7
(1
4
,
5
6
7
)
5
To
t
a
l
33
0
,
6
3
9
,
6
7
9
12
,
6
2
7
,
9
0
1
$
2,
3
1
3
,
1
2
9
$
NO
T
E
S
[2
]
S
e
e
E
x
h
i
b
i
t
N
o
.
1
5
,
P
a
g
e
s
1
2
-
1
5
,
C
o
l
u
m
n
(
n
)
.
[3
]
S
e
e
E
x
h
i
b
i
t
N
o
.
1
5
,
P
a
g
e
1
6
,
C
o
l
u
m
n
(
d
)
.
[4
]
S
e
e
E
x
h
i
b
i
t
N
o
.
1
5
,
P
a
g
e
1
6
,
t
h
e
s
u
m
o
f
C
o
l
u
m
n
s
(
g
)
,
(
h
)
,
a
n
d
(
j
)
.
In
t
e
r
m
o
u
n
t
a
i
n
G
a
s
C
o
m
p
a
n
y
In
d
u
s
t
r
i
a
l
S
a
l
e
s
N
o
r
m
a
l
i
z
a
t
i
o
n
S
u
m
m
a
r
y
Fo
r
t
h
e
T
e
s
t
Y
e
a
r
E
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
[1
]
[1
]
T
e
s
t
Y
e
a
r
e
n
d
i
n
g
D
e
c
e
m
b
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r
3
1
,
2
0
1
6
i
s
c
o
m
p
o
s
e
d
o
f
a
c
t
u
a
l
f
i
n
a
n
c
i
a
l
d
a
t
a
fr
o
m
J
a
n
u
a
r
y
1
-
J
u
n
e
3
0
,
2
0
1
6
a
n
d
f
o
r
e
c
a
s
t
e
d
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
u
l
y
1
,
2
0
1
6
-
De
c
e
m
b
e
r
3
1
,
2
0
1
6
.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 11 of 25
Ra
t
e
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
To
t
a
l
Lin
e
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
No
.
Ta
r
i
f
f
Ja
n
-
1
6
Fe
b
-
1
6
Ma
r
-
1
6
Ap
r
-
1
6
Ma
y
-
1
6
Ju
n
-
1
6
Ju
l
-
1
6
Au
g
-
1
6
Se
p
-
1
6
Oc
t
-
1
6
No
v
-
1
6
De
c
-
1
6
Ye
a
r
(a
)
(b
)
(c
)
(d
)
(e
)
(f
)
(g
)
(h
)
(i
)
(j
)
(k
)
(l)
(m
)
(n
)
1
LV
-
1
2
Blo
c
k
1
63
1
,
4
0
7
57
5
,
9
6
3
57
2
,
0
2
2
47
6
,
8
5
4
46
8
,
8
8
8
44
8
,
2
8
4
43
7
,
0
0
0
46
4
,
4
2
5
46
8
,
9
7
5
54
3
,
2
7
5
65
4
,
7
7
5
65
5
,
8
0
0
6,
3
9
7
,
6
6
8
3
Blo
c
k
2
-
-
-
-
-
-
-
-
-
-
-
-
-
4
Blo
c
k
3
-
-
-
-
-
-
-
-
-
-
-
-
-
5
To
t
a
l
63
1
,
4
0
7
57
5
,
9
6
3
57
2
,
0
2
2
47
6
,
8
5
4
46
8
,
8
8
8
44
8
,
2
8
4
43
7
,
0
0
0
46
4
,
4
2
5
46
8
,
9
7
5
54
3
,
2
7
5
65
4
,
7
7
5
65
5
,
8
0
0
6,
3
9
7
,
6
6
8
6
LV
-
1
M
i
g
r
a
t
i
o
n
A
d
j
u
s
t
m
e
n
t
7
Blo
c
k
1
(1
9
,
9
3
3
)
(4
0
,
8
9
6
)
(1
9
,
5
6
7
)
28
8
-
-
-
-
-
-
-
-
(8
0
,
1
0
8
)
8
Blo
c
k
2
-
-
-
-
-
-
-
-
-
-
-
-
-
9
Blo
c
k
3
-
-
-
-
-
-
-
-
-
-
-
-
-
10
Ad
j
u
s
t
e
d
L
V
-
1
11
Blo
c
k
1
61
1
,
4
7
4
53
5
,
0
6
7
55
2
,
4
5
5
47
7
,
1
4
2
46
8
,
8
8
8
44
8
,
2
8
4
43
7
,
0
0
0
46
4
,
4
2
5
46
8
,
9
7
5
54
3
,
2
7
5
65
4
,
7
7
5
65
5
,
8
0
0
6,
3
1
7
,
5
6
0
12
Blo
c
k
2
-
-
-
-
-
-
-
-
-
-
-
-
-
13
Blo
c
k
3
-
-
-
-
-
-
-
-
-
-
-
-
-
14
To
t
a
l
61
1
,
4
7
4
53
5
,
0
6
7
55
2
,
4
5
5
47
7
,
1
4
2
46
8
,
8
8
8
44
8
,
2
8
4
43
7
,
0
0
0
46
4
,
4
2
5
46
8
,
9
7
5
54
3
,
2
7
5
65
4
,
7
7
5
65
5
,
8
0
0
6,
3
1
7
,
5
6
0
NO
T
E
S
[1
]
T
e
s
t
Y
e
a
r
e
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
i
s
c
o
m
p
o
s
e
d
o
f
a
c
t
u
a
l
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
a
n
u
a
r
y
1
-
J
u
n
e
3
0
,
2
0
1
6
a
n
d
f
o
r
e
c
a
s
t
e
d
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
u
l
y
1
,
2
0
1
6
-
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
.
In
t
e
r
m
o
u
n
t
a
i
n
G
a
s
C
o
m
p
a
n
y
In
d
u
s
t
r
i
a
l
-
L
V
-
1
N
o
r
m
a
l
i
z
e
d
T
h
e
r
m
s
Fo
r
t
h
e
T
e
s
t
Y
e
a
r
E
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 12 of 25
Ra
t
e
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
To
t
a
l
Lin
e
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
No
.
Ta
r
i
f
f
Ja
n
-
1
6
Fe
b
-
1
6
Ma
r
-
1
6
Ap
r
-
1
6
Ma
y
-
1
6
Ju
n
-
1
6
Ju
l
-
1
6
Au
g
-
1
6
Se
p
-
1
6
Oc
t
-
1
6
No
v
-
1
6
De
c
-
1
6
Ye
a
r
(a
)
(b
)
(c
)
(d
)
(e
)
(f
)
(g
)
(h
)
(i
)
(j
)
(k
)
(l
)
(m
)
(n
)
1
T-
3
2
Blo
c
k
1
56
3
,
5
9
6
56
4
,
9
7
7
58
0
,
5
5
7
56
7
,
9
0
4
56
9
,
1
3
4
56
0
,
2
5
3
66
0
,
1
7
0
65
0
,
1
0
0
63
9
,
5
2
0
67
0
,
6
8
0
64
9
,
2
4
0
59
7
,
9
8
0
7,
2
7
4
,
1
1
1
3
Blo
c
k
2
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
3,
0
0
0
,
0
0
0
4
Blo
c
k
3
2,
7
8
8
,
0
8
3
2,
4
8
4
,
4
5
5
2,
8
1
1
,
7
1
0
2,
5
3
7
,
5
4
3
2,
4
2
0
,
4
1
5
2,
2
8
6
,
3
0
0
2,
1
7
1
,
0
6
0
1,
9
4
5
,
3
0
0
1,
7
5
4
,
2
6
0
2,
3
9
0
,
9
6
0
2,
4
4
0
,
5
3
0
3,
2
6
5
,
4
2
0
29
,
2
9
6
,
0
3
6
5
To
t
a
l
3,
6
0
1
,
6
7
9
3,
2
9
9
,
4
3
2
3,
6
4
2
,
2
6
7
3,
3
5
5
,
4
4
7
3,
2
3
9
,
5
4
9
3,
0
9
6
,
5
5
3
3,
0
8
1
,
2
3
0
2,
8
4
5
,
4
0
0
2,
6
4
3
,
7
8
0
3,
3
1
1
,
6
4
0
3,
3
3
9
,
7
7
0
4,
1
1
3
,
4
0
0
39
,
5
7
0
,
1
4
7
6
T-
3
M
i
g
r
a
t
i
o
n
A
d
j
u
s
t
m
e
n
t
7
Blo
c
k
1
20
,
7
7
8
25
,
4
7
6
49
,
0
2
5
60
,
0
6
2
87
,
6
1
7
96
,
1
8
2
-
-
-
-
-
-
33
9
,
1
4
0
8
Blo
c
k
2
-
-
-
-
-
-
-
-
-
-
-
-
-
9
Blo
c
k
3
-
-
-
-
-
-
-
-
-
-
-
-
-
10
Ad
j
u
s
t
e
d
T
-
3
11
Blo
c
k
1
58
4
,
3
7
4
59
0
,
4
5
3
62
9
,
5
8
2
62
7
,
9
6
6
65
6
,
7
5
1
65
6
,
4
3
5
66
0
,
1
7
0
65
0
,
1
0
0
63
9
,
5
2
0
67
0
,
6
8
0
64
9
,
2
4
0
59
7
,
9
8
0
7,
6
1
3
,
2
5
1
12
Blo
c
k
2
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
3,
0
0
0
,
0
0
0
13
Blo
c
k
3
2,
7
8
8
,
0
8
3
2,
4
8
4
,
4
5
5
2,
8
1
1
,
7
1
0
2,
5
3
7
,
5
4
3
2,
4
2
0
,
4
1
5
2,
2
8
6
,
3
0
0
2,
1
7
1
,
0
6
0
1,
9
4
5
,
3
0
0
1,
7
5
4
,
2
6
0
2,
3
9
0
,
9
6
0
2,
4
4
0
,
5
3
0
3,
2
6
5
,
4
2
0
29
,
2
9
6
,
0
3
6
14
To
t
a
l
3,
6
2
2
,
4
5
7
3,
3
2
4
,
9
0
8
3,
6
9
1
,
2
9
2
3,
4
1
5
,
5
0
9
3,
3
2
7
,
1
6
6
3,
1
9
2
,
7
3
5
3,
0
8
1
,
2
3
0
2,
8
4
5
,
4
0
0
2,
6
4
3
,
7
8
0
3,
3
1
1
,
6
4
0
3,
3
3
9
,
7
7
0
4,
1
1
3
,
4
0
0
39
,
9
0
9
,
2
8
7
NO
T
E
S
[1
]
T
e
s
t
Y
e
a
r
e
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
i
s
c
o
m
p
o
s
e
d
o
f
a
c
t
u
a
l
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
a
n
u
a
r
y
1
-
J
u
n
e
3
0
,
2
0
1
6
a
n
d
f
o
r
e
c
a
s
t
e
d
f
i
n
a
n
c
i
a
l
d
a
t
a
f
r
o
m
J
u
l
y
1
,
2
0
1
6
-
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
.
In
t
e
r
m
o
u
n
t
a
i
n
G
a
s
C
o
m
p
a
n
y
In
d
u
s
t
r
i
a
l
-
T
-
3
N
o
r
m
a
l
i
z
e
d
T
h
e
r
m
s
Fo
r
t
h
e
T
e
s
t
Y
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a
r
E
n
d
i
n
g
D
e
c
e
m
b
e
r
3
1
,
2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 13 of 25
Ra
t
e
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
Fo
r
e
c
a
s
t
e
d
To
t
a
l
Lin
e
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
Th
e
r
m
s
No
.
Ta
r
i
f
f
Ja
n
-
1
6
Fe
b
-
1
6
Ma
r
-
1
6
Ap
r
-
1
6
Ma
y
-
1
6
Ju
n
-
1
6
Ju
l
-
1
6
Au
g
-
1
6
Se
p
-
1
6
Oc
t
-
1
6
No
v
-
1
6
De
c
-
1
6
Ye
a
r
(a
)
(b
)
(c
)
(d
)
(e
)
(f)
(g
)
(h
)
(i
)
(j)
(k
)
(l)
(m
)
(n
)
1
T-
4
2
Bl
o
c
k
1
10
,
8
3
1
,
9
9
3
10
,
3
3
2
,
8
5
2
10
,
3
2
9
,
4
4
1
9,
2
5
0
,
0
6
0
9,
0
1
8
,
4
5
5
8,
4
5
9
,
3
7
7
8,
3
1
0
,
5
9
0
8,3
0
5
,
6
1
9
8,
6
6
2
,
3
1
2
9,3
1
0
,
3
5
6
10
,
5
2
8
,
0
3
3
11
,
2
4
9
,
9
5
0
11
4
,
5
8
9
,
0
3
8
3
Bl
o
c
k
2
8,
6
2
3
,
4
9
7
8,
4
6
9
,
1
4
1
8,
8
0
4
,
9
1
6
7,
4
9
9
,
2
3
1
7,
1
4
9
,
4
6
2
5,
8
3
0
,
4
4
5
5,
7
0
1
,
6
0
1
6,3
7
4
,
8
4
3
6,
7
0
7
,
4
8
6
7,2
5
1
,
2
5
7
7,
6
5
5
,
1
8
0
8,8
4
9
,
7
0
9
88
,
9
1
6
,
7
6
8
4
Bl
o
c
k
3
11
,
3
5
9
,
8
2
9
9,
0
8
8
,
6
0
2
7,
7
8
6
,
6
8
1
3,
5
1
8
,
0
0
6
3,
8
3
5
,
5
7
5
2,
5
6
5
,
3
6
6
2,
9
8
8
,
3
4
9
2,0
8
1
,
9
7
7
3,
3
8
5
,
7
7
4
7,3
2
8
,
9
5
3
7,
9
7
8
,
6
9
5
8,1
5
3
,
1
9
1
70
,
0
7
0
,
9
9
8
5
To
t
a
l
30
,
8
1
5
,
3
1
9
27
,
8
9
0
,
5
9
5
26
,
9
2
1
,
0
3
8
20
,
2
6
7
,
2
9
7
20
,
0
0
3
,
4
9
2
16
,
8
5
5
,
1
8
8
17
,
0
0
0
,
5
4
0
16
,
7
6
2
,
4
3
9
18
,
7
5
5
,
5
7
2
23
,
8
9
0
,
5
6
6
26
,
1
6
1
,
9
0
8
28
,
2
5
2
,
8
5
0
27
3
,
5
7
6
,
8
0
4
6
T-
4
M
i
g
r
a
t
i
o
n
a
n
d
S
p
e
c
i
a
l
C
o
n
t
r
a
c
t
s
A
d
j
u
s
t
m
e
n
t
7
Bl
o
c
k
1
(7
1
8
,
2
9
9
)
(6
7
7
,
8
0
0
)
(7
5
7
,
3
4
4
)
(6
5
4
,
3
8
3
)
(8
1
8
,
1
5
7
)
(7
7
4
,
1
0
9
)
(7
3
7
,
0
4
0
)
(7
4
8
,
0
0
0
)
(7
4
6
,
0
0
0
)
(7
8
6
,
0
0
0
)
(7
2
3
,
0
0
0
)
(8
0
0
,
0
0
0
)
(8
,
9
4
0
,
1
3
2
)
8
Bl
o
c
k
2
-
-
-
-
-
-
-
-
-
-
-
-
-
9
Bl
o
c
k
3
-
-
-
-
-
-
-
-
-
-
-
-
-
10
Ad
j
u
s
t
e
d
T
-
4
11
Bl
o
c
k
1
10
,
1
1
3
,
6
9
4
9,
6
5
5
,
0
5
2
9,
5
7
2
,
0
9
7
8,
5
9
5
,
6
7
7
8,
2
0
0
,
2
9
8
7,
6
8
5
,
2
6
8
7,
5
7
3
,
5
5
0
7,5
5
7
,
6
1
9
7,
9
1
6
,
3
1
2
8,5
2
4
,
3
5
6
9,
8
0
5
,
0
3
3
10
,
4
4
9
,
9
5
0
10
5
,
6
4
8
,
9
0
6
12
Bl
o
c
k
2
8,
6
2
3
,
4
9
7
8,
4
6
9
,
1
4
1
8,
8
0
4
,
9
1
6
7,
4
9
9
,
2
3
1
7,
1
4
9
,
4
6
2
5,
8
3
0
,
4
4
5
5,
7
0
1
,
6
0
1
6,3
7
4
,
8
4
3
6,
7
0
7
,
4
8
6
7,2
5
1
,
2
5
7
7,
6
5
5
,
1
8
0
8,8
4
9
,
7
0
9
88
,
9
1
6
,
7
6
8
13
Bl
o
c
k
3
11
,
3
5
9
,
8
2
9
9,
0
8
8
,
6
0
2
7,
7
8
6
,
6
8
1
3,
5
1
8
,
0
0
6
3,
8
3
5
,
5
7
5
2,
5
6
5
,
3
6
6
2,
9
8
8
,
3
4
9
2,0
8
1
,
9
7
7
3,
3
8
5
,
7
7
4
7,3
2
8
,
9
5
3
7,
9
7
8
,
6
9
5
8,1
5
3
,
1
9
1
70
,
0
7
0
,
9
9
8
14
To
t
a
l
30
,
0
9
7
,
0
2
0
27
,
2
1
2
,
7
9
5
26
,
1
6
3
,
6
9
4
19
,
6
1
2
,
9
1
4
19
,
1
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3
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4
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6
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2
NO
T
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S
[1
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1
,
2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 14 of 25
Ra
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NO
T
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1
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2
0
1
6
[1
]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 15 of 25
Fi
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d
Va
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b
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To
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9
8
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1
3
1
$
NO
T
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S
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T
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 16 of 25
Line
No.Description Amount
(a)(b)
1 Test Year
2 Incentive Compensation Expense 1,038,672$
3 Payroll Tax Expense 70,942
4 Pro Forma
5 Incentive Compensation Expense[2]665,403
6 Payroll Tax Expense[3]38,214
7 Adjustment
8 Incentive Compensation Expense (373,269)
9 Payroll Tax Expense (32,728)
10 Total Incentive Compensation Adjustment (405,997)$
11 Adjustment to Transmission (3,297)$
12 Adjustment to Distribution (118,581)
13 Adjustment to Customer Accounts (111,430)
14 Adjustment to Sales (26,782)
15 Adjustment to Administrative and General (113,179)
16 Adjustment to Payroll Taxes (32,728)
17 Total Incentive Compensation Adjustment (405,997)$
PURPOSE OF ADJUSTMENT
NOTES
[2] See Exhibit No. 15, Page 18, Column (f), Line 6.
[3] See Exhibit No. 15, Page 18, Column (g), Line 6.
Intermountain Gas Company
Non-Executive Incentive Compensation Expense Adjustment
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.
To remove the earnings metric from the Company's non-executive incentive
compensation expense.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 17 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 18 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 19 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 20 of 25
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No
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 21 of 25
Line
No.Description Actual Forecasted Total
(a)(b)(c)(d)
1 Income:
2 Non-Utility Revenue Adjustment -$ (142)$ (142)$
3 Interest Income Adjustment 6,933 - 6,933
4 Subtotal 6,933 (142) 6,791
5 Expense:
6 Arid Club Dues Adjustment (2,723) (1,410) (4,133)
7 Donations Adjustment (68,926) (112,591) (181,517)
8 Civic, Political, and Related Activities Adjustment (36,859) (33,394) (70,253)
9 Other Deductions Adjustment (418) - (418)
10 Subtotal (108,926) (147,395) (256,321)
11 Total Other Expenses Adjustment 115,859$ 147,253$ 263,112$
12 Adjustment to Other Revenues 6,791$
13 Adjustment to Other (256,321)
14 Total 263,112$
PURPOSE OF ADJUSTMENT
To remove non-utility revenues and expenses.
NOTES
Intermountain Gas Company
Other Revenue and Expenses Adjustment
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. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 22 of 25
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Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 23 of 25
Line
No.Description Forecasted Adjustments Proforma Amount
(a)(b)(c)(d)
1 Total Operating Revenue[2]236,530,903$ 18,269,607$ 254,800,510$
2 Total Operating Expenses Before Interest Expense and Income Taxes[3]230,782,020 9,773,585 240,555,605
3 Interest Charges[4]4,348,423 1,503,661 5,852,084
4 Pre-Tax Income[5]1,400,460 6,992,361 8,392,821
5 Permanent Tax Adjustments:
6 401K Dividend Deduction (123,189) - (123,189)
7 50% Meals and Entertainment 81,713 - 81,713
8 Club Dues 4,133 (4,133) -
9 Lobbying Expenses 70,253 (70,253) -
10 Total Permanent 32,910 (74,386) (41,476)
11 Temporary Tax Adjustments:
12 Accrued 401K Pension (5,508) - (5,508)
13 Bad Debt Expenses (39,018) - (39,018)
14 Charitable Contributions 181,517 (181,517) -
15 Customer Advances 267,239 (695,816) (428,577)
16 Deferred Compensation - Officers (246,020) 246,020 -
17 Incentive Compensation 1,038,672 (373,269) 665,403
18 LNG Sales Deferred Revenue 101,582 (101,582) -
19 Payroll Taxes - Incentive Compensation 70,942 (32,728) 38,214
20 Postretirement Benefit Costs (235,697) - (235,697)
21 SISP/SERP Expense - Current (627) 627 -
22 SISP/SERP Expense Officers (536,050) 536,050 -
23 SISP/SERP Expense Officers - PBO 334,864 (334,864) -
24 Unamortized Loss on Reacquired Debt 72,216 - 72,216
25 Uniform Capitalization (36,695) 624,355 587,660
26 Vacation Pay 38,692 - 38,692
27 AFUDC Debt - CWIP (303,594) 303,594 -
28 AFUDC Equity - CWIP 26,353 (26,353) -
29 Capitalized Interest - CWIP (955) 955 -
30 Contribution in aid of construction - CWIP 939,024 (939,024) -
31 Plant Temporary Differences Federal 412,038 (193,684) 218,354
32 Total Temporary 2,078,975 (1,167,236) 911,739
33 Total Tax Adjustments[6]2,111,885 (1,241,622) 870,263
34 Taxable income before state income taxes[7]3,512,345 5,750,739 9,263,084
35 State Current Income Tax Calculation:
36 Taxable income before state income taxes 3,512,345 5,750,739 9,263,084
37 Bonus Modification (5,336,799) - (5,336,799)
38 State taxable income (1,824,454) 5,750,739 3,926,285
39 State tax rate 7.40%7.40%7.40%
40 State income tax (expense)/benefit before adjustments 135,010 (425,555) (290,545)
41 State Net Operating Loss - - -
42 State Tax Credits - - -
42 Permanent Building Fund (10) (10)
42 Investment tax credit recapture (18,856) (18,856)
43 Investment tax credit - 145,273 145,273
44 Return and other adjustments - - -
45 Total State Current Income Taxes (expense)/benefit 116,144 (280,282) (164,138)
Intermountain Gas Company
Income Tax Calculation
For the Test Year Ending December 31, 2016[1]
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 24 of 25
Line
No.Description Forecasted Adjustments Proforma Amount
(a)(b)(c)(d)
46 State Deferred Income Tax Calculation
47 Deferred Gas Cost and SERP timing differences[8](536,050) 536,050 -
48 State deferred tax rate 7.40%7.40%7.40%
49 State NOL - - -
50 State Deferred Income Taxes (expense)/benefit[9](39,668) 39,668 -
51 Total State Income Taxes (expense)/benefit[10]76,476 (240,614) (164,138)
52 Federal Current Income Tax Calculation:
53 Taxable income before state income taxes 3,512,345 5,750,739 9,263,084
54 State income tax - Current year 116,144 (280,282) (164,138)
55 Federal taxable income 3,628,489 5,470,457 9,098,946
56 Federal tax rate 35.00%35.00%35.00%
57 Federal income tax (expense)benefit before adjustments (1,269,971) (1,914,660) (3,184,631)
58 Federal Net Operating Loss - - -
59 State Net Operating Loss - - -
60 Federal Tax Credits - - -
61 State Tax Credits - - -
62 FIN 48 Adjustments - - -
63 Return and other adjustments - - -
64 Total Federal Current Income Taxes (expense)/benefit (1,269,971) (1,914,660) (3,184,631)
65 Federal Deferred Income Tax Calculation
66 Non fixed asset & CWIP timing differences[11]2,176,634 (1,483,249) 693,385
67 Federal deferred tax rate 35.00%35.00%35.00%
68 Deferred taxes 761,822 (519,137) 242,685
69 Deferred Gas Cost & SERP timing differences[8](536,050) 536,050 -
70 Federal deferred tax rate[12]32.41%32.41%32.41%
71 Deferred taxes (173,734) 173,734 -
72 Utility fixed asset timing differences[13]412,038 (193,684) 218,354
73 Federal deferred tax rate[14]22.75%22.75%22.75%
74 Deferred taxes 93,745 (44,066) 49,679
75 Federal Deferred Income Taxes (expense)/benefit[15]681,833 (389,469) 292,364
76 Total Federal Income Taxes (expense)/benefit[16](588,138) (2,304,129) (2,892,267)
77 ITC Amortization 306,187 306,187
78 Total tax (expense)/benefit[17](205,475)$ (2,544,743)$ (2,750,218)$
NOTES
[13] See Line 31.
[10] Line 45 + Line 50.
[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.
[4] Interest expense for purposes of calculating income tax expense is calculated as the weighted average cost of debt multiplied by average
rate base.
Intermountain Gas Company
Income Tax Calculation
For the Test Year Ending December 31, 2016[1]
[8] See Line 22. The IPUC requires the flow-through of state income taxes. However, deferred taxes related to deferred gas costs, the
Supplemental Income Security Plan and the Supplemental Executive Retirement Plan are not required to be flowed through. There are no
deferred gas costs in this filing and SISP and SERP expenses have been removed.
[9] Line 47 x Line 48 - Line 49.
[7] Line 4 + Line 33.
[6] Line 10 + Line 32.
[5] Line 1 - Line 2 - Line 3.
[3] See Exhibit No. 14, Page 1, Column (b), (c), and (d), the sum of Lines 5-19.
[2] See Exhibit No. 14, Page 1, Columns (b), (c), and (d), Line 3.
[12] Federal statutory tax rate of 35% less the Federal tax effect of the Idaho statutory rate of 7.4%.
[11] Line 32 - Line 22 - Line 28- Line 31.
[14] This is the Average Rate Assumption Method rate.
[15] Line 68 + Line 71 + Line 74.
[16] Line 64 + Line 75.
[17] Line 51 + Line 76 + Line 77.
Exhibit No. 15
Case No. INT-G-16-02
J. Darrington, IGC
p. 25 of 25