20160812Spector Exhibit 25.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

)
)
)
)
)
)
)

Case No. INT-G-16-02

EXHIBIT 25

Lin
e

No
.
Mea
s
u
r
e

T
y
p
e
Na
m
e
De
s
c
r
i
p
t
i
o
n
Ba
s
e
l
i
n
e

D
e
s
c
r
i
p
t
i
o
n
Vi
n
t
a
g
e
Se
g
m
e
n
t
En
d

U
s
e
Ap
p
l
i
c
a
b
i
l
i
t
y
1
Equ
i
p
m
e
n
t
Co
n
de
n
s
i
n
g

H
i
g
h

Ef
f
i
c
i
e
n
c
y

N
a
t
u
r
a
l

G
a
s

Ta
n
k
l
e
s
s

W
a
t
e
r

He
a
t
e
r

(
0
.
9
1

E
F
)
Co
n
de
n
s
i
n
g

H
i
g
h

E
f
f
i
c
i
e
n
c
y

Na
t
u
r
a
l

G
a
s

T
a
n
k
l
e
s
s

W
a
t
e
r

He
a
t
e
r

(
0
.
9
1

E
F
)
0.
6
2

E
F
4
0
-
g
a
l
l
o
n

t
a
n
k

w
a
t
e
r

he
a
t
e
r
New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Wa
te
r

He
a
t
i
n
g
90
%
2
Equ
i
p
m
e
n
t
Co
n
ve
n
t
i
o
n
a
l

H
i
g
h

Ef
f
i
c
i
e
n
c
y

N
a
t
u
r
a
l

G
a
s

Wa
t
e
r

H
e
a
t
e
r

(
E
F
=
.
6
7
)
40

G
al
l
o
n

H
i
g
h

E
f
f
i
c
i
e
n
c
y

Na
t
u
r
a
l

G
a
s

W
a
t
e
r

H
e
a
t
e
r

(0
.
6
7

E
F
)
Co
d
e
0
.
5
9
,

S
t
o
c
k

0
.
5
4

E
F

G
a
s

Wa
t
e
r

H
e
a
t
e
r
,

4
0

g
a
l
l
o
n
New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Wa
te
r

He
a
t
i
n
g
90
%
3
Equ
i
p
m
e
n
t
Hig
h

e
f
f
i
c
i
e
n
c
y

co
m
b
i
n
a
t
i
o
n

d
o
m
e
s
t
i
c

ho
t

w
a
t
e
r

a
n
d

hy
d
r
o
n
i
c

s
p
a
c
e

he
a
t
i
n
g

s
y
s
t
e
m

u
s
i
n
g

pr
e
-
a
p
p
r
o
v
e
d

t
a
n
k
l
e
s
s

wa
t
e
r

h
e
a
t
e
r
Tan
k
l
e
s
s

w
a
t
e
r

h
e
a
t
e
r

w
i
t
h

me
a
n

c
a
p
a
c
i
t
y

o
f

1
0
8

MB
T
U
/
h
r
St
a
nd
a
r
d

f
u
r
n
a
c
e

a
n
d

w
a
t
e
r

he
a
t
e
r

s
e
t
u
p
.

F
u
r
n
a
c
e

d
e
t
a
i
l
s
:

St
o
c
k
:

9
0
%

E
f
f
i
c
i
e
n
t
,

C
o
d
e

9
2
%

Ef
f
i
c
i
e
n
t
.

W
a
t
e
r

h
e
a
t
e
r

d
e
t
a
i
l
s
:

0.
6
2

E
F
.
New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Sp
ac
e

He
a
t
i
n
g
76
%
4
Equ
i
p
m
e
n
t
Hig
h

E
f
f
i
c
i
e
n
c
y

Fu
r
n
a
c
e

9
5

A
F
U
E
Hig
h
-
e
f
f
i
c
i
e
n
c
y

(
c
o
n
d
e
n
s
i
n
g
)

fu
r
n
a
c
e

=

A
F
U
E

9
5
Gas
-
f
i
r
e
d

f
u
r
n
a
c
e

=

A
F
U
E

7
6

(e
x
i
s
t
i
n
g
)

o
r

A
F
U
E

8
0

(
c
o
d
e
)
New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Sp
ac
e

He
a
t
i
n
g
90
%
5
Equ
i
p
m
e
n
t
Hig
h

E
f
f
i
c
i
e
n
c
y

H
e
a
r
t
h

-
8
0
%

A
F
U
E
Hig
h

e
f
f
i
c
i
e
n
c
y

n
a
t
u
r
a
l

g
a
s

fi
r
e
p
l
a
c
e

h
e
a
r
t
h
;

A
F
U
E

8
0
%
The

h
e
a
r
t
h

r
e
p
l
a
c
e
s

a

l
o
g

fi
r
e
p
l
a
c
e
.

T
h
e

h
e
a
t

p
r
o
v
i
d
e
d

of
f
s
e
t
s

f
u
r
n
a
c
e

h
e
a
t

a
n
d

t
h
e

fi
r
e
p
l
a
c
e

i
n
s
e
r
t

r
e
d
u
c
e
s

a
i
r

in
f
i
l
t
r
a
t
i
o
n
.

B
o
t
h

t
h
e
s
e

co
m
p
o
n
e
n
t
s

p
r
o
v
i
d
e

f
u
r
n
a
c
e

co
n
s
u
m
p
t
i
o
n

s
a
v
i
n
g
s
.

B
a
s
e
l
i
n
e

i
s

th
e
r
e
f
o
r
e

a

S
t
a
n
d
a
r
d

e
f
f
i
c
i
e
n
c
y

fo
r
c
e
d

a
i
r

f
u
r
n
a
c
e

(
7
2
%

A
F
U
E
)
New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Ro
o
m
He
a
t
i
n
g
2%
6
Non
e
q
u
i
p
m
e
n
t
En
e
r
g
y

S
t
a
r

H
o
m
e
HE
R
S

7
5
20
0
6
I
E
C
C

Z
o
n
e

5

(
D
e
n
v
e
r
)

-

ad
j
u
s
t
e
d

New
,

E
a
r
l
y

Re
t
i
r
e
m
e
n
t

,

Tu
r
n
o
v
e
r
Si
n
g
l
e
F
a
m
i
l
y
,

Mu
l
t
i
f
a
m
i
l
y
,

Ma
n
u
f
a
c
t
u
r
e
d
Sp
ac
e

He
a
t
i
n
g
2.
5
%
Exhibit No. 25
Case No. INT-G-16-02
A. Spector, IGC
p. 1 of 3
Lin
e

No
.
1 2
In
ce
n
t
i
v
e

L
e
v
e
l
Co
s
t

B
e
n
e
f
i
t

T
h
r
e
s
h
o
l
d
In
f
l
a
t
i
o
n

R
a
t
e
St
a
r
t

Y
e
a
r

S
a
l
e
s

D
i
s
t
r
i
b
u
t
i
o
n

b
y

S
e
g
m
e
n
t

(
%
)
SAL
E
S

F
O
R
E
C
A
S
T

IN
P
U
T
S
3
30
%
1.
0
0

2.
6
0
%
Se
g
m
e
n
t
%
o
f

S
t
a
r
t

Y
r

S
a
l
e
s
4
Si
n
g
l
e
F
a
m
i
l
y
92
.
0
0
%
Res
i
d
e
n
t
i
a
l

S
e
c
t
o
r

Fo
r
e
c
a
s
t

(
T
h
e
r
m
s
)
5
Dis
c
o
u
n
t

R
a
t
e
Tr
a
n
s
m
i
s
s
i
o
n

L
o
s
s

R
a
t
e
Mu
l
t
i

F
a
m
i
l
y
7.
5
0
%
20
1
6
22
7
,
5
2
1
,
3
8
0

6
3.
6
9
%
0.
1
9
5
9
%
Ma
n
u
f
a
c
t
u
r
e
d
0.
5
0
%
20
1
7
23
4
,
7
4
2
,
3
0
1

7
20
1
8
24
2
,
2
2
7
,
4
1
9

8
20
1
9
25
0
,
0
3
7
,
3
2
7

9
20
2
0
25
8
,
0
1
0
,
6
0
5

10
End

U
s
e

S
a
t
u
r
a
t
i
o
n
20
2
1
26
4
,
5
8
2
,
1
3
5

11
Sp
ac
e

H
e
a
t
i
n
g
Ro
o
m

H
e
a
t
i
n
g
Wa
te
r

H
e
a
t
i
n
g
Cl
ot
h
e
s

D
r
y
i
n
g
Ot
h
e
r
12
Si
n
g
l
e
F
a
m
i
l
y
87
.
4
0
%
9.
1
0
%
99
.
6
0
%
94
.
5
0
%
10
0
.
0
0
%
PR
E
M
I
S
E

F
O
R
E
C
A
S
T

I
N
P
U
T
S
13
Mu
lt
i

F
a
m
i
l
y
70
.
9
0
%
20
.
4
0
%
87
.
9
0
%
71
.
0
0
%
10
0
.
0
0
%
14
Ma
nu
f
a
c
t
u
r
e
d
88
.
6
0
%
5.
9
0
%
99
.
5
0
%
91
.
0
0
%
10
0
.
0
0
%
St
a
r
t

Y
e
a
r

(
2
0
1
6
)

P
r
e
m
i
s
e

C
o
u
n
t
15
Si
n
g
l
e
F
a
m
i
l
y
28
9
,
6
9
0

16
End

U
s
e

F
u
e
l

S
h
a
r
e

(
N
a
t
u
r
a
l

G
a
s
)
Mu
l
t
i

F
a
m
i
l
y
23
,
6
1
7

17
Sp
ac
e

H
e
a
t
i
n
g
Ro
o
m

H
e
a
t
i
n
g
Wa
te
r

H
e
a
t
i
n
g
Cl
ot
h
e
s

D
r
y
i
n
g
Ot
h
e
r
Ma
n
u
f
a
c
t
u
r
e
d
1,
5
8
4

18
Si
n
g
l
e
F
a
m
i
l
y
99
.
0
0
%
60
.
5
2
%
83
.
4
6
%
6.
3
0
%
10
0
.
0
0
%
19
Mu
lt
i

F
a
m
i
l
y
99
.
0
0
%
37
.
3
3
%
18
.
3
6
%
3.
8
5
%
10
0
.
0
0
%
Pr
e
m
i
s
e

C
o
u
n
t

G
r
o
w
t
h

R
a
t
e
s
20
Ma
nu
f
a
c
t
u
r
e
d
99
.
0
0
%
46
.
8
1
%
59
.
7
8
%
2.
8
5
%
10
0
.
0
0
%
20
1
6
2.
5
%
21
20
1
7
2.
5
%
22
Sta
r
t

Y
e
a
r

S
a
l
e
s

D
i
s
t
r
i
b
u
t
i
o
n

b
y

E
n
d

U
s
e

(
%
)
20
1
8
2.
5
%
23
Sp
ac
e

H
e
a
t
i
n
g
Ro
o
m

H
e
a
t
i
n
g
Wa
te
r

H
e
a
t
i
n
g
Cl
ot
h
e
s

D
r
y
i
n
g
Ot
h
e
r
20
1
9
2.
5
%
24
Si
n
g
l
e
F
a
m
i
l
y
70
.
9
0
%
4.
3
1
%
23
.
3
2
%
0.
2
4
%
1.
2
3
%
20
2
0
2.
5
%
25
Mu
lt
i

F
a
m
i
l
y
62
.
0
0
%
6.
5
1
%
30
.
7
4
%
0.
1
9
%
0.
5
7
%
20
2
1
2.
5
%
26
Ma
nu
f
a
c
t
u
r
e
d
71
.
6
8
%
2.
3
0
%
21
.
0
9
%
0.
1
3
%
4.
8
0
%
Exhibit No. 25
Case No. INT-G-16-02
A. Spector, IGC
p. 2 of 3
Lin
e

N
o
.
1
TEA
P
O
T

S
c
e
n
a
r
i
o

R
e
s
u
l
t
s
:

U
t
i
l
i
t
y

C
o
s
t

T
e
s
t
,

3
.
6
9
%

D
i
s
c
o
u
n
t

R
a
t
e
2 3
Tec
h
Ec
o
n
Ac
h
1
Te
c
h
Ec
o
n
Ac
h
1
4
20
1
6
2,
7
7
3
,
5
2
7

2,
4
4
6
,
9
8
4

97
,
8
2
5

20
1
6
2,
7
7
3
,
5
2
7

2,
4
4
6
,
9
8
4

97
,
8
2
5

5
20
1
7
2,
9
1
3
,
5
3
3

2,
5
6
7
,
9
6
9

14
0
,
1
1
6

20
1
7
5,
6
8
7
,
0
5
9

5,
0
1
4
,
9
5
3

23
7
,
9
4
0

6
20
1
8
3,
0
2
7
,
3
5
4

2,
6
7
0
,
8
8
2

19
6
,
9
7
9

20
1
8
8,
7
1
4
,
4
1
3

7,
6
8
5
,
8
3
5

43
4
,
9
2
0

7
20
1
9
3,
1
4
8
,
4
7
2

2,
7
8
0
,
3
9
1

27
3
,
8
5
7

20
1
9
11
,
8
6
2
,
8
8
5

10
,
4
6
6
,
2
2
6

70
8
,
7
7
6

8
20
2
0
3,
2
7
3
,
7
1
5

2,
8
9
3
,
7
7
4

37
4
,
2
9
2

20
2
0
15
,
1
3
6
,
6
0
0

13
,
3
6
0
,
0
0
0

1,
0
8
3
,
0
6
9

9
20
2
1
3,
3
8
3
,
1
8
3

2,
9
9
3
,
4
3
6

49
6
,
4
9
6

20
2
1
18
,
5
1
9
,
7
8
2

16
,
3
5
3
,
4
3
6

1,
5
7
9
,
5
6
4

10 11
TEA
P
O
T

S
c
e
n
a
r
i
o

R
e
s
u
l
t
s
:

T
o
t
a
l

R
e
s
o
u
r
c
e

C
o
s
t

T
e
s
t
,

3
.
6
9
%

D
i
s
c
o
u
n
t

R
a
t
e
12 13
Tec
h
Ec
o
n
Ac
h
1
Te
c
h
Ec
o
n
Ac
h
1
14
20
1
6
2,
7
7
3
,
5
2
7

16
2
,
4
9
6

5,
6
2
1

20
1
6
2,
7
7
3
,
5
2
7

16
2
,
4
9
6

5,
6
2
1

15
20
1
7
2,
9
1
3
,
5
3
3

16
7
,
6
7
8

7,
9
7
4

20
1
7
5,
6
8
7
,
0
5
9

33
0
,
1
7
4

13
,
5
9
5

16
20
1
8
3,
0
2
7
,
3
5
4

17
7
,
2
7
7

11
,
4
7
1

20
1
8
8,
7
1
4
,
4
1
3

50
7
,
4
5
1

25
,
0
6
6

17
20
1
9
3,
1
4
8
,
4
7
2

18
7
,
4
8
8

16
,
2
8
4

20
1
9
11
,
8
6
2
,
8
8
5

69
4
,
9
3
8

41
,
3
5
0

18
20
2
0
3,
2
7
3
,
7
1
5

19
8
,
2
1
6

22
,
7
1
3

20
2
0
15
,
1
3
6
,
6
0
0

89
3
,
1
5
4

64
,
0
6
3

19
20
2
1
3,
3
8
3
,
1
8
3

20
8
,
2
5
3

30
,
8
2
1

20
2
1
18
,
5
1
9
,
7
8
2

1,
1
0
1
,
4
0
7

94
,
8
8
4

20 21
Ut
i
li
t
y

C
o
s
t

T
e
s
t
To
t
a
l

R
e
s
o
u
r
c
e

C
o
s
t

T
e
s
t
22 23
Tec
h
Ec
o
n
Ac
h
1
Te
c
h
Ec
o
n
Ac
h
1
24
20
1
6
1.
2
2
%
1.
0
8
%
0.
0
4
%
20
1
6
1.
2
2
%
0.
0
7
%
0.
0
0
%
25
20
1
7
1.
2
4
%
1.
0
9
%
0.
0
6
%
20
1
7
1.
2
4
%
0.
0
7
%
0.
0
0
%
26
20
1
8
1.
2
5
%
1.
1
0
%
0.
0
8
%
20
1
8
1.
2
5
%
0.
0
7
%
0.
0
0
%
27
20
1
9
1.
2
6
%
1.
1
1
%
0.
1
1
%
20
1
9
1.
2
6
%
0.
0
7
%
0.
0
1
%
28
20
2
0
1.
2
7
%
1.
1
2
%
0.
1
5
%
20
2
0
1.
2
7
%
0.
0
8
%
0.
0
1
%
29
20
2
1
1.
2
8
%
1.
1
3
%
0.
1
9
%
20
2
1
1.
2
8
%
0.
0
8
%
0.
0
1
%
Po
t
en
t
i
a
l

S
a
v
i
n
g
s

a
s

a

P
e
r
c
e
n
t
a
g
e

o
f

S
a
l
e
s

b
y

S
c
e
n
a
r
i
o

(a
n
n
u
a
l

i
n
c
r
e
m
e
n
t
a
l

s
a
v
i
n
g
s
)
Cu
mu
l
a
t
i
v
e

E
n
e
r
g
y

S
a
v
i
n
g
s

b
y

S
c
e
n
a
r
i
o

(
T
h
m
)
Ann
u
a
l

I
n
c
r
e
m
e
n
t
a
l

E
n
e
r
g
y

S
a
v
i
n
g
s

b
y

S
c
e
n
a
r
i
o

(
T
h
m
)
Ann
u
a
l

I
n
c
r
e
m
e
n
t
a
l

E
n
e
r
g
y

S
a
v
i
n
g
s

b
y

S
c
e
n
a
r
i
o

(
T
h
m
)
Cu
mu
l
a
t
i
v
e

E
n
e
r
g
y

S
a
v
i
n
g
s

b
y

S
c
e
n
a
r
i
o

(
T
h
m
)
Po
t
en
t
i
a
l

S
a
v
i
n
g
s

a
s

a

P
e
r
c
e
n
t
a
g
e

o
f

S
a
l
e
s

b
y

S
c
e
n
a
r
i
o

(a
n
n
u
a
l

i
n
c
r
e
m
e
n
t
a
l

s
a
v
i
n
g
s
)
Exhibit No. 25
Case No. INT-G-16-02
A. Spector, IGC
p. 3 of 3