20160812McGrath Exhibit 31.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 31

I.P.U.C. Gas Tariff
Rate Schedules
Original Sheet No. 01 (Page 1 of 1)
Name of Utility Intermountain Gas Company
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule RS
RESIDENTIAL SERVICE
APPLICABILITY:
Applicable to any customer using natural gas for residential purposes.
RATE:
Monthly minimum charge is the customer charge.
Customer Charge: $10.00 per bill
Per Therm Charge: $0.63476*
*Includes the following:
Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00828)
2) Weighted average cost of gas $0.32764 3)Gas transportation cost $0.20275
Distribution Cost: $0.11265
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of
which this rate schedule is a part.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 1 of 16
I.P.U.C. Gas Tariff
Rate Schedules
Fifty-Third Revised Sheet No. 03 ( Page 1 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule GS-1
GENERAL SERVICE
APPLICABILITY:
Applicable to customers whose requirements for natural gas do not exceed 2,000 therms per day, at any point
on the Company's distribution system. Requirements in excess of 2,000 therms per day may be served under this rate schedule upon execution of a one-year written service contract.

RATE:
Monthly minimum charge is the customer charge.

Customer Charge: $35.00 per bill
Per Therm Charge: Block One: First 200 therms per bill @ $0.62243*
Block Two: Next 1,800 therms per bill @ $0.60829* Block Three: Next 8,000 therms per bill @ $0.59464* Block Four: Over 10,000 therms per bill @ $0.58667*

*Includes the following:
Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.01323)
2) Weighted average cost of gas $0.32764 3) Gas transportation cost $0.19726
Distribution Cost: Block One: First 200 therms per bill @ $0.11076
Block Two: Next 1,800 therms per bill @ $0.09662 Block Three: Next 8,000 therms per bill @ $0.08297
Block Four: Over 10,000 therms per bill @ $0.07500

Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 2 of 16
I.P.U.C. Gas Tariff
Rate Schedules
Fifty-Third Revised Sheet No. 03 ( Page 2 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016

Rate Schedule GS-1
GENERAL SERVICE
(Continued)
For separately metered deliveries of gas utilized solely as Compressed Natural Gas Fuel in vehicular internal combustion engines.
Customer Charge: $35.00 per bill
Per Therm Charge: Block One: First 10,000 therms per bill @ $0.59464*
Block Two: Over 10,000 therms per bill @ $0.58667*
*Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.01323) 2) Weighted average cost of gas $0.32764
3) Gas transportation cost $0.19726
Distribution Cost: Block One: First 10,000 therms per bill @ $0.08297 Block Two: Over 10,000 therms per bill @ $0.07500
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1. All natural gas service hereunder is subject to the General Service Provisions of the Company's Tariff, of which this rate schedule is a part.
BILLING ADJUSTMENTS:

1. Any GS-1 customer who leaves the GS-1 service will pay to Intermountain Gas Company, upon exiting the GS-1 service, all gas and transportation related costs incurred to serve the customer during the GS-
1 service period not paid by the customer during the time the customer was using GS-1 service. Any GS-1 customer who leaves the GS-1 service will have refunded to them, upon exiting the GS-1 service,
any excess gas commodity or transportation payments made by the customer during the time they were a GS-1 customer.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 3 of 16
I.P.U.C. Gas Tariff
Rate Schedules Tenth Revised Sheet No. 4 (Page 1 of 2)
Name of Utility Intermountain Gas Company
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs
Effective: September 12, 2016
Rate Schedule IS-R
RESIDENTIAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:
Applicable to any residential customer otherwise eligible to receive service under Rate Schedule RS who
has added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is to melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such applications meeting the above criteria will be subject to service under Rate Schedule IS-R and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the
Company.
FACILITY REIMBURSEMENT CHARGE:
All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter
the physical location of the meter set and related facilities from Company’s initial design may be granted provided, however, the Company can reasonably accommodate said relocation and Customer agrees to
pay all related costs.
RATE:
Monthly minimum charge is the Customer Charge.
Customer Charge: $10.00 per bill
Per Therm Charge: $0.63476*
*Includes the following:
Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00828)
2) Weighted average cost of gas $0.32764 3)Gas transportation cost $0.20275
Distribution Cost: $0.11265
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 4 of 16
I.P.U.C. Gas Tariff
Rate Schedules Tenth Revised Sheet No. 5 (Page 1 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs
Effective: September 12, 2016

Rate Schedule IS-C SMALL COMMERICAL INTERRUPTIBLE SNOWMELT SERVICE
APPLICABILITY:

Applicable to any customer otherwise eligible to receive gas service under Rate Schedule GS-1 who has added natural gas snowmelt equipment after 6/1/2010. The intended use of the snowmelt equipment is to
melt snow and/or ice on sidewalks, driveways or any other similar appurtenances. Any and all such applications meeting the above criteria will be subject to service under Rate Schedule IS-C and will be
separately and individually metered. All service hereunder is interruptible at the sole discretion of the Company. FACILITY REIMBURSEMENT CHARGE: All new interruptible Snowmelt service customers are required to pay for the cost of the Snowmelt meter set
and other related facility and equipment costs, prior to the installation of the meter set. Any request to alter the physical location of the meter set and related facilities from Company’s initial design may be granted
provided, however, the Company can reasonably accommodate said relocation and Customer agrees to pay all related costs.
RATE:
Monthly minimum charge is the Customer Charge.

Customer Charge: $35.00 per bill
Per Therm Charge: Block One: First 200 therms per bill @ $0.62243*
Block Two: Next 1,800 therms per bill @ $0.60829* Block Three: Next 8,000 therms per bill @ $0.59464*
Block Four: Over 10,000 therms per bill @ $0.58667*
*Includes the following:
Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.01323)
2) Weighted average cost of gas $0.32764 3) Gas transportation cost $0.19726
Distribution Charge: Block One: First 200 therms per bill @ $0.11076*
Block Two: Next 1,800 therms per bill @ $0.09662* Block Three: Next 8,000 therms per bill @ $0.08297* Block Four: Over 10,000 therms per bill @ $0.07500*

Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 5 of 16
I.P.U.C. Gas Tariff
Rate Schedules Sixty-First Revised Sheet No. 7 ( Page 1 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs
Effective: September 12, 2016

Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE AVAILABILITY:

Available at any mutually agreeable delivery point on the Company's distribution system to any existing customer receiving service under the Company’s rate schedule LV-1 or any customer not previously served
under this schedule whose usage does not exceed 500,000 therms annually, upon execution of a one-year minimum written service contract for firm sales service in excess of 200,000 therms per year.
MONTHLY RATE:
Demand Charge: $0.30000 per MDFQ therm
Per Therm Charge: Block One: First 250,000 therms per bill @ $0.45149*
Block Two: Next 500,000 therms per bill @ $0.43889* Block Three: Over 750,000 therms per bill @ $0.32977*
*Includes the following:
Cost of Gas: 1) Temporary purchased gas cost adjustment
Block One and Two ($0.02707) Block Three $0.00017
2) Weighted average cost of gas $0.32764 3) Gas transportation cost (Block One and Two only) $0.12999
Distribution Cost: Block One: First 250,000 therms per bill @ $0.02093 Block Two: Next 500,000 therms per bill @ $0.00833 Block Three: Over 750,000 therms per bill @ $0.00196
PURCHASED GAS COST ADJUSTMENT:

This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Schedule.
SERVICE CONDITIONS: 1. All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
2. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity (MDFQ) amount, which will be stated in and will be in effect throughout the term of the service
contract.
In the event the Customer requires daily usage in excess of the MDFQ, and subject to the availability of firm interstate transportation to serve Intermountain's system, all such excess
usage will be billed under rate schedule LV-1. Additionally, all excess MDFQ above the customer’s contracted MDFQ for the month will be billed at the monthly Demand Charge rate.

Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 6 of 16
I.P.U.C. Gas Tariff
Rate Schedules Fourth Revised Sheet No. 7 ( Page 2 of 2)
Name of Utility Intermountain Gas Company
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule LV-1
LARGE VOLUME FIRM SALES SERVICE
(Continued)
3.The monthly demand charge will be equal to the MDFQ times the demand charge rate. Demandcharge relief will be afforded to those LV-1 customers when circumstances impacted by force
majeure events prevent the Company from delivering natural gas to the customer’s meter.
4.Embedded in this service is the cost of purchased gas per the Company's PGA, firm interstatepipeline reservation charges, and distribution system costs.
BILLING ADJUSTMENTS:
1.Any LV-1 customer who exits the LV-1 service will pay to Intermountain Gas Company, upon exitingthe LV-1 service, all Purchased Gas Cost (“PGA”) related costs incurred on the customer’s behalf not
paid by the customer during the LV-1 contract period. Any LV-1 customer who has exited the LV-1service will have refunded to them, upon exiting the LV-1 service, any PGA related credits attributable
to the customer during the said contract period.
2.In the event that total deliveries to any existing customer within the most recent three contract periodsmet or exceeded the 200,000 therm threshold, but the customer during the current contract period used
less than the contract minimum of 200,000 therms, an additional amount shall be billed. The additionalamount shall be calculated by billing the deficit usage below 200,000 therms at the LV-1 Block 1 rate
adjusted for the removal of variable gas costs. The customer’s future eligibility for the LV-1 RateSchedule will be renegotiated with the Company.
In the event that total deliveries to any new customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shallbe calculated by billing the customer's total usage during that contract period at the Rate Schedule
GS-1 Block 3 rate, and then subtracting the amounts previously billed during the annual contractperiod. The customer's future eligibility for the LV-1 Rate Schedule will be renegotiated with the
Company.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 7 of 16
I.P.U.C. Gas Tariff
Rate Schedules Twelfth Revised Sheet No. 8 ( Page 1 of 2)
Name of Utility Intermountain Gas Company
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule T-3 INTERRUPTIBLE DISTRIBUTION TRANSPORTATION SERVICE
AVAILABILITY:
Available at any point on the Company's distribution system to any customer upon execution of a one year
minimum written service contract.
MONTHLY RATE:
Per Therm Charge: Block One: First 100,000 therms transported @ $0.01414*
Block Two: Next 50,000 therms transported @ $0.00519* Block Three: Over 150,000 therms transported @ $0.00132*
*Includes temporary purchased gas cost adjustment of $(0.00095)
ANNUAL MINIMUM BILL:
The customer shall be subject to the payment of an annual minimum bill of $30,000 during each annual contract period, unless a higher minimum is required under the service contract to cover special conditions.
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased
Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1.The Company, in its sole discretion, shall determine whether or not it has adequate capacity toaccommodate transportation of the customer's gas supply on the Company's distribution system.
2.All natural gas service hereunder is subject to the General Service Provisions of the Company's
Tariff, of which this Rate Schedule is a part.
3.Interruptible Distribution Transportation Service may be made firm by a written agreement betweenthe parties if the customer has a dedicated line.
4.If requested by the Company, the customer expressly agrees to immediately curtail or interrupt its
operations during periods of capacity constraints on the Company’s distribution system.
5.This service does not include the cost of the customer's gas supply or the interstate pipeline capacity.
The customer is responsible for procuring its own supply of natural gas and transportation to
Intermountain's distribution system under this rate.
6.The customer understands and agrees that the Company is not responsible to deliver gas supplies
to the customer which have not been nominated and accepted for delivery by the interstate pipeline.
7.An existing T-4 customer electing this schedule may concurrently utilize Rate Schedule T-3 on the
same or contiguous property.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 8 of 16
I.P.U.C. Gas Tariff
Rate Schedules
Eleventh Revised Sheet No. 9 ( Page 1 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule T-4 FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE
AVAILABILITY:
Available at any mutually agreeable delivery point on the Company's distribution system to any customer
upon execution of a one year minimum written service contract for firm distribution transportation service in
excess of 200,000 therms per year.
MONTHLY RATE:
Demand Charge: $0.27923 per MDFQ therm*

Per Therm Charge: Block One: First 250,000 therms transported @ $0.01473
Block Two: Next 500,000 therms transported @ $0.00520
Block Three: Over 750,000 therms transported @ $0.00160

*Includes temporary purchased gas cost adjustment of $(0.02077)
PURCHASED GAS COST ADJUSTMENT:
This tariff is subject to an adjustment for cost of purchased gas as provided for in the Company's Purchased Gas Cost Adjustment Schedule.
SERVICE CONDITIONS:
1. This service excludes the service and cost of firm interstate pipeline charges.
2. The customer is responsible for procuring its own supply of natural gas and interstate transportation under this Rate Schedule. The customer understands and agrees that the Company is not responsible to deliver gas supplies to the customer which have not been nominated, scheduled, and
delivered by the interstate pipeline to the designated city gate.
3. All natural gas service hereunder is subject to the General Service Provisions of the Company’s
Tariff, of which this Rate Schedule is a part. 4. The customer shall negotiate with the Company, a mutually agreeable Maximum Daily Firm Quantity (MDFQ), which will be stated in and in effect throughout the term of the service contract.
5. The monthly demand charge will be equal to the MDFQ times the demand charge rate. Demand
charge relief will be afforded to those T-4 customers when circumstances impacted by force majeure events prevent the Company from delivering natural gas to the customer’s meter.
6. An existing LV-1 or T-3 customer electing this schedule may concurrently utilize Rate Schedule T-4
on the customer’s same or contiguous property.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 9 of 16
I.P.U.C. Gas Tariff
Rate Schedules
Third Revised Sheet No. 9 ( Page 2 of 2)
Name of Utility Intermountain Gas Company
Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs Effective: September 12, 2016
Rate Schedule T-4 FIRM DISTRIBUTION ONLY TRANSPORTATION SERVICE (Continued)
BILLING ADJUSTMENTS:
1.In the event that total deliveries to any existing T-4 customer within the most recent three contractperiods met or exceeded the 200,000 therm threshold, but the customer during the current contract
period used less than the contract minimum of 200,000 therms, an additional amount shall be billed.The additional amount shall be calculated by billing the deficit usage below 200,000 therms at the T-
4 Block 1 rate. The customer's future eligibility for the T-4 Rate Schedule will be renegotiated withthe Company.
In the event that total deliveries to any new T-4 customer did not meet the 200,000 therm threshold
during the current contract period, an additional amount shall be billed. The additional amount shallbe calculated by billing the customer's total usage during that contract period at the Rate ScheduleGS-1 Block 3 rate, adjusted for the cost of gas, and then subtracting the amounts previously billed
during the annual contract period. The customer's future eligibility for the T-4 Rate Schedule will berenegotiated with the Company.
2.Any T-4 customer who exits the T-4 service will pay to Intermountain Gas Company, upon exiting
the T-4 service, all Purchased Gas Cost (“PGA”) related costs incurred on the customer’s behalf notpaid by the customer during the T-4 contract period. Any T-4 customer who has exited the T-4
service will have refunded to them, upon exiting the T-4 service, any PGA related credits attributableto the customer during said contract period.
3.In the event the Customer requires daily usage in excess of the MDFQ, and subject to the
availability of firm distribution capacity to serve Intermountain’s system, all such excessusage will be billed under rate schedule T-4. Additionally, all excess MDFQ above the
customer’s contracted MDFQ for the month will be billed at the monthly Demand Chargerate.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 10 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 16 (Page 1 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs
Effective: September 12, 2016

Rate Schedule DSM RESIDENTIAL ENERGY EFFICIENCY REBATE PROGRAM
AVAILABILITY:

The Intermountain Gas Company Energy Efficiency Rebate Program (EE Program) is available
throughout Intermountain’s service territory to qualifying residential account holders served on the
Company’s Residential rate schedule upon meeting the requirements contained in the following eligibility
section.
PROGRAM DESCRIPTION:
The EE Program was designed for the purpose of acquiring cost-effective DSM resources in the form of
natural gas therm savings. This will be achieved through the use of rebates, offered towards the purchase
and installation of qualified energy-efficient natural gas equipment and ENERGY Star homes. All energy
efficiency upgrades must take place within Intermountain’s service area and will be provided only to
account holders on the Company’s residential rate schedule.
ELIGIBILITY:
To qualify for incentives, customers must meet the end-use qualifications identified in the
Measures/Incentive Table below.
The purpose of the program is to encourage upgrades from standard efficiency to high efficiency natural
gas equipment. Customers currently using high-efficiency natural gas HVAC or water heating equipment
are not eligible for rebates under this program.
Customers are eligible for the following tiers of incentives:
• Tier One (Energy Efficiency Rebates)
Designated for customers upgrading from standard efficiency to high-efficiency natural gas
equipment

• Tier Two (Direct Use Rebates)
Designated for customers upgrading from standard non-gas equipment to high-efficiency natural
gas equipment and for qualified energy efficiency upgrades in the new construction sector
To qualify for space heating rebates, a dwelling must use natural gas as the sole heat source upon
installation of rebate-qualified equipment.
To qualify for water heating rebates, a dwelling must utilize natural gas for water heating upon installation
of rebate-qualified equipment.
Rebates for furnaces and water heating equipment for new construction may not be combined with the
Energy STAR whole home package rebates as they are already included as part of the Energy STAR
home.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 11 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 16 (Page 2 of 2)
Name of Utility
Intermountain Gas Company

Issued by: Intermountain Gas Company
By: Michael P. McGrath Title: Director – Regulatory Affairs
Effective: September 12, 2016

Rate Schedule DSM
RESIDENTIAL ENERGY EFFICIENCY REBATE PROGRAM
(Continued)
MEASURES/INCENTIVES:
Whole Home
Package (for new
construction)
Description Rebate
Amount
Energy Star Certified Home Energy Star Verified Home with Natural Gas Space and Water Heat $1200
Stand Alone Measures (for new & existing construction)
Description Tier One: Energy Efficiency
Rebate
Tier Two: Direct Use Rebate
95% AFUE Natural Gas
Furnace
95% or Greater Thermal Efficiency
Rating
$350 $500
High Efficiency Combination Radiant
Heat System
90% or Greater Efficiency Condensing Tank-less Combo
System For Space and Water Heat
$1000 $1,200
80% AFUE NG Fireplace Insert 80% AFUE Rating or Greater $200 $250
70% FE NG Fireplace
Insert
70% FE Rating or Greater $100 $200
.67 Natural Gas Water Heater .67 Energy Factor or Greater $50 $75
.91 EF Condensing
Tank-less Water Heater
.91 Energy Factor or Greater $150 $200

GENERAL PROVISIONS:
The Company will track all programmatic costs, savings, and equipment installations associated with this
effort and will use this information to refine the program on an annual basis. An annual report shall be
issued for each year of the program with data including, but not limited to: number of participants, cost
effectiveness under the utility cost and total resource cost tests, total program expenditures, and other
information as appropriate.
All installations of equipment must comply with all codes and permit requirements applicable in the state
of Idaho and must be properly inspected, if required, by appropriate agencies. Customers must submit
required documentation of purchase and installation to the Company under the terms and instructions of
the current rebate form. The Company reserves the right to verify installation prior to the payment of any
rebates.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 12 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 17 (Page 1 of 4)
Name of Utility Intermountain Gas Company

Issued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director — Regulatory Affairs
Effective: September 12, 2016

Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
PURPOSE:

The purpose of the Fixed Cost Collection Mechanism (“FCCM”) is to establish procedures that allow Intermountain Gas Company (the "Company"), subject to the jurisdiction of the Idaho Public Utilities
Commission ("Commission") to adjust, on an annual basis, its rates for distribution service in order to reconcile Actual Fixed Cost Collection Margin per Customer with Allowed Fixed Cost Collection Margin
per Customer. The FCCM separates the recovery of the Company’s Commission-authorized revenues from therm deliveries to customers served under the applicable natural gas service tariffs.
APPLICABILITY:
The FCCM shall apply to all retail customers taking service under Rate Schedule RS, Residential Service; Rate Schedule GS-1, General Service; Rate Schedule IS-R, Residential Interruptible Snowmelt Service; and Rate Schedule IS-C, Small Commercial Interruptible Snowmelt Service.
DEFINITIONS:

The following definitions shall apply throughout the provisions of this FCCM tariff: 1. For each of the applicable Rate Schedules, Actual Fixed Cost Collection Margin per
Customer (“Actual FCC MPC”) is the (a) amounts booked each month by the Company for Distribution Cost per therm divided by (b) the number of customers as measured by
bills rendered in the same month. Actual FCC MPC excludes revenue from the Fixed Cost Collection Adjustment Factor.
2. For each of the applicable Rate Schedules, Monthly Allowed Fixed Cost Collection
Margin per Customer (“Allowed FCC MPC”) is (a) the class-specific Fixed Cost Collection Margin for each month as approved by the Commission in the Company’s base rate
case, Docket No. INT-G-16-02, divided by (b) the class-specific number of customers for each month, also as approved by the Commission in the Company’s base rate case,
Docket No. INT-G-16-02. The Allowed Fixed Cost Collection Margin per Customer is subject to adjustment and approval by the Commission in any proceeding in which the
Company’s allowed Distribution Cost per therm rates are revised by Commission order.
3. Forecasted therms is the forecasted amount of natural gas, as measured in therms, to be delivered by the Company for the twelve month period, October through September,
during which the proposed Fixed Cost Calculation Adjustment Factor will be in effect (see Calculation of the Fixed Cost Collection Adjustment Factor on Page 2).

Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 13 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 17 (Page 2 of 4)
Name of Utility Intermountain Gas Company

Issued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director — Regulatory Affairs
Effective: September 12, 2016

Rate Schedule FCCM FIXED COST COLLECTION MECHANISM (Continued)

DETERMINATION OF MONTHLY ALLOWED FIXED COST COLLECTION MARGIN
1. The Monthly Allowed FCC MPC for each applicable Rate Schedule shall consist of the class-
specific margin associated with the Distribution Cost per therm rates for each of the 12 months of the Rate Year as approved by the Commission in the Company’s base rate case, INT-G-16-02,
unless otherwise adjusted and approved by the Commission.
2. For the period beginning with the date that new rates become effective in Docket No. INT-G-16-02, the Allowed FCC MPC shall be calculated as the product of the approved class-specific
Distribution Cost per therm rates and the class-specific volumetric billing determinants, divided by the class-specific number of customers as approved in Docket No. INT-G-16-02. The approved
Distribution Cost per therm rates, volumetric billing determinants, number of customers and Allowed FCC MPC are as follows:

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Allowed FCC MPC: Rate Schedule RS
Therms (000) 41,720 35,233 27,242 20,362 10,810 7,216 4,908 4,211 4,696 7,048 15,906 33,434
Customers 306,609 307,092 307,494 307,485 307,442 307,348 308,056 308,736 309,381 310,196 310,726 311,238
Allowed
FCC MPC
$15.33 $12.92 $9.98 $7.46 $3.96 $2.64 $1.79 $1.54 $1.71 $2.56 $5.77 $12.10

Allowed FCC MPC Rate Schedule GS-1
Therms (000) 20,492 17,308 13,512 9,526 5,393 4,400 2,922 2,532 3,143 3,599 8,513 16,632
Customers 32,185 32,182 32,157 32,099 32,053 31,992 32,058 32,111 32,160 32,250 32,291 32,341
Allowed
FCC MPC
$60.69 $52.08 $40.98 $29.50 $16.71 $13.51 $8.82 $7.59 $9.47 $10.77 $26.25 $49.60
3. If the Commission-approved Distribution Cost per therm rates for Rate Schedule RS or GS-1 are
changed after the date that new rates become effective in Docket No. INT-G-16-02, the revised Allowed FCC MPC shall be calculated as the product of the revised approved class-specific
Distribution Cost per therm rates and the volumetric billing determinants (therms), divided by the number of customers. The revised Allowed FCC MPC shall become effective on the date that the
revised Commission-approved Distribution Cost per therm rates for Rate Schedule RS or GS-1 become effective.
CALCULATION OF THE FIXED COST COLLECTION ADJUSTMENT FACTOR
1. Description of Fixed Cost Collection Adjustment Factor
Annually, the Company shall calculate a Fixed Cost Collection Adjustment Factor (“FCCAF”) to be applied to customer bills for the upcoming 12 month period, October through September. For
billing purposes, the FCCAF shall be included in the Distribution Cost per therm rates.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 14 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 17 (Page 3 of 4)
Name of Utility Intermountain Gas Company

Issued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director — Regulatory Affairs
Effective: September 12, 2016

Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
(Continued)
The FCCAF shall be calculated monthly by subtracting (a) the Actual Fixed Cost Collection
Margin per customer from (b) the Allowed Fixed Cost Collection Margin per customer, and multiplying the resulting difference times the actual number of customers for that month, for each
applicable rate class. The resulting differences will be summed to develop a total 12 month shortfall (if the summed difference is positive) or surplus (if the summed difference is negative) for each applicable rate class. The total, including reconciliation, shall be divided by projected therm deliveries for the next October through September period.
2. FIXED COST COLLECTION ADJUSTMENT FACTOR FORMULA
FCCAFs = FCCA𝑠𝑠+ R𝑆𝑆FTherm𝑠𝑠
And 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝑠𝑠= �[(𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐹𝐹𝐹𝐹𝐹𝐹 𝑀𝑀𝑀𝑀𝐹𝐹𝑆𝑆− 𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐹𝐹𝐹𝐹𝐹𝐹 𝑀𝑀𝑀𝑀𝐹𝐹𝑠𝑠) 𝑥𝑥 𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐹𝐹𝑆𝑆]𝑀𝑀𝑀𝑀𝑀𝑀ℎ12
𝑀𝑀𝑀𝑀𝑀𝑀ℎ1
Where: 𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐹𝐹𝐹𝐹𝐹𝐹 𝑀𝑀𝑀𝑀𝐹𝐹𝑆𝑆 is calculated as set forth on Page 2
𝐹𝐹𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴𝐴 𝐹𝐹𝐹𝐹𝐹𝐹 𝑀𝑀𝑀𝑀𝐹𝐹𝑆𝑆 is calculated as set forth on Page 1
FCCAF𝑆𝑆 The Fixed Cost Collection Adjustment Factor for class s. 𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝐹𝑆𝑆 The Fixed Cost Collection Adjustment equals the difference between Allowed FCC MPC and Actual FCC MPC, by month, times Actual
number of Customers, by month, and summed for the 12 months, October through September. The FCCA shall include actual data for
October through June and estimated data for July through September. 𝑅𝑅𝑠𝑠 Fixed Cost Collection Mechanism Reconciliation – Balance in Account
191, inclusive of the associated interest. 𝐹𝐹𝐹𝐹ℎ𝐴𝐴𝑒𝑒𝑒𝑒𝑆𝑆 Forecasted Therms for class s as defined on Page 2.
s The Rate Schedules for which this Schedule FCCM is applicable: (a) Rate Schedules RS and IS-R and (b) Rate Schedules GS-1 and IS-C.
3. FIXED COST COLLECTION MECHANISM RECONCILIATION
Intermountain shall maintain FCCM Balancing Accounts for each applicable rate schedule.
Entries shall be made to these accounts each month as follows: a. A debit or credit entry equal to the difference between (a) Allowed FCC MPC times the
actual number of customers and (b) the therms billed during the month multiplied by the FCCAF charged during the month.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 15 of 16
I.P.U.C. Gas Tariff
Rate Schedules Original Sheet No. 17 (Page 4 of 4)
Name of Utility Intermountain Gas Company
Issued by: lntermountain Gas Company
By: Michael P. McGrath Title: Director — Regulatory Affairs
Effective: September 12, 2016
Rate Schedule FCCM
FIXED COST COLLECTION MECHANISM
(Continued)
b.The FCCM Balancing Account for each applicable rate schedule shall be debited (if the
balance in said account is a debit balance) and shall be credited (if the balance in saidaccount is a credit balance) for a carrying charge which shall be computed at
Intermountain’s average monthly investment rate. The rate of the carrying charge shall beapplied to the average monthly balance in the FCCM Balancing Account. Contra entries for
the carrying charge shall be made to FERC Account Nos. 431 and 419.
EFFECTIVE DATE
The FCCAF shall be effective on October 1 of each 12 month period, unless otherwise ordered
by the Commission.
INTERIM FILINGS
The Company may file for a mid-period adjustment.
Exhibit No. 31
Case No. INT-G-16-02
M. McGrath, IGC
p. 16 of 16