20210208Notice_of_Application_Order_No_34914.pdf

NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 34914 1

Office of the Secretary
Service Date
February 8, 2021
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

On January 12, 2021, Intermountain Gas Company (“Company”) applied to the
Commission for an order authorizing it to change its depreciation and amortization rates requesting
an effective date of January 1, 2021. The Company asks the Commission to process the case by
Modified Procedure.
At the Commission’s February 2, 2021 Decision Meeting, Staff recommended the
Commission establish a 21-day Intervention Deadline. The Commission now issues this Notice of
Application and sets a deadline for interested parties to petition to intervene.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company seeks an order that changes its
depreciation rates. The Company requests authority to decrease its depreciation and amortization
rates from a combined 2.97% (when weighted by December 31, 2019 assets) to 2.55%. The
aggregate effect of the proposal would be to decrease the Company’s annual depreciation and
amortization expense by $2,858,965.
YOU ARE FURTHER NOTIFIED that the Company’s proposed changes to selected
accounts are summarized in the following table:1
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1 The full list of proposed changes is included in Exhibit No.1.
IN THE MATTER OF INTERMOUNTAIN
GAS COMPANY’S APPLICATION FOR
APPROVAL TO CHANGE DEPRECIATION
AND AMORTIZATION RATES

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CASE NO. INT-G-21-01

NOTICE OF APPLICATION

NOTICE OF INTERVENTION
DEADLINE

ORDER NO. 34914

NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 34914 2
Account # Description Proposed Change(s) Change to
Depreciation or
Amortization
380 Services Longer service life
(56 years) and R3
Iowa Curve
($1,079,992)
367 Transmission Mains Slightly longer
service life
($556,929)
376 Distribution Mains Slightly longer
service life and
-50% net salvage
value
($203,036)
397 Communication
Equipment
Change amortization
rate from 33.64% to
9.93% and extend the
service life to 10
years
($590,840)
381.2 ERT Units Slightly shorter
service life (15 years)
and R3 Iowa Curve
$318,215
YOU ARE FURTHER NOTIFIED that the Company proposes to combine Accounts
381 and 382 into Account 381 – Meters; Accounts 381.2 and 382.2 into Account 381.2 – ERT
Units; and Accounts 383 and 384 into Account 383 – Regulators. This would cause proposed
Accounts 381, 381.2, and 383 to be handled like the rest of the Company’s plant accounts. This
change would not affect depreciation. According to the Company, this change would increase
efficiency and lower administrative costs.
YOU ARE FURTHER NOTIFIED that the Company proposes to separate the
depreciation parameters for Account 361 – Structures and Improvements, Account 362 – Gas
Holders, and Account 363 – Measure & Regulating Equipment for its Nampa and Rexburg
Liquified Natural Gas facilities.

NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 34914 3
YOU ARE FURTHER NOTIFIED that the Company’s Application and attachments
are available for public inspection during regular business hours at the Commission’s office. The
Application and any attachments are also available on the Commission’s web site at
www.puc.idaho.gov. Click on the “GAS” icon, select “Open Cases,” and click on the case number
as shown on the front of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held
pursuant to the Commission’s jurisdiction under Title 61 of the Idaho Code.
YOU ARE FURTHER NOTIFIED that all proceedings in this matter will be conducted
pursuant to the Commission’s Rules of Procedure, IDAPA 31.01.01.000 et seq.
NOTICE OF INTERVENTION DEADLINE
YOU ARE FURTHER NOTIFIED that persons desiring to intervene in this matter to
obtain parties’ rights of participation must file a Petition to Intervene with the Commission
pursuant to this Commission's Rules of Procedure 72 and 73, IDAPA 31.01.01.072 and .073.
Persons who wish to intervene as a party must file a Petition to Intervene no later than 21
days after the date of service of this Order. Persons desiring to present their views without
parties' rights of participation are not required to intervene and may present their comments
without prior notification to the Commission or the parties.
YOU ARE FURTHER NOTIFIED that after the intervention deadline runs, the
Commission Secretary shall issue a Notice of Parties. Staff then will informally confer with the
parties about scheduling for this case.
O R D E R
IT IS HEREBY ORDERED that persons desiring to intervene for the purpose of
obtaining parties’ rights of participation must file a Petition to Intervene with the Commission,
pursuant to Rules 72 and 73, IDAPA 31.01.01.72-73, no later than 21 days after the service date
of this Order.
IT IS FURTHER ORDERED that after the Commission Secretary issues a Notice of
Parties, Staff will informally confer with the parties about an appropriate schedule.
IT IS FURTHER ORDERED that parties should continue to comply with Order No.
34781, issued September 17, 2020. All pleadings should be filed with the Commission
electronically and shall be deemed timely filed when received by the Commission Secretary. See

NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 34914 4
Rule 14.02. Service between parties should also be accomplished electronically. Voluminous
discovery-related documents may be filed and served on CD-ROM or a USB flash drive.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 8th
day of February 2021.

PAUL KJELLANDER, PRESIDENT

KRISTINE RAPER, COMMISSIONER

ERIC ANDERSON, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

I:\Legal\GAS\INT-G-21-01\orders\INTG2101_Ntc App Int_dh.docx