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HomeMy WebLinkAbout20230814Application.pdf    August 14, 2023 Ms. Jan Noriyuki Commission Secretary Idaho Public Utilities Commission P.O. Box 83720 Boise, ID 83720-0074 RE: Case No. INT-G-23-04 Dear Ms. Noriyuki: Attached for consideration by this Commission is an electronic submission of Intermountain Gas Company’s Purchased Gas Cost Adjustment Filing with prices proposed to be effective on October 1, 2023. If you should have any questions regarding the attached, please don’t hesitate to contact me at (208) 377-6015. Sincerely, Lori A. Blattner Director, Regulatory Affairs Intermountain Gas Company Enclosure cc: Mark Chiles Preston Carter       RECEIVED 2023 AUGUST 14, 2023 3:28PM IDAHO PUBLIC UTILITIES COMMISSION INTERMOUNTAIN GAS COMPANY CASE NO. INT-G-23-04 APPLICATION, EXHIBITS, AND WORKPAPERS In the Matter of the Application of INTERMOUNTAIN GAS COMPANY For Authority to Decrease its Prices on October 1, 2023 (October 1, 2023 Purchased Gas Cost Adjustment Filing) INTERMOUNTAIN GAS COMPANY’S APPLICATION - 2 Preston N. Carter, ISB No. 8462 Morgan D. Goodin, ISB No. 11184 Givens Pursley LLP 601 W. Bannock St. Boise, Idaho 83702 Telephone: (208) 388-1200 Attorneys for Intermountain Gas Company BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION In the Matter of the Application of INTERMOUNTAIN GAS COMPANY for Authority to Change its Prices Case No. INT-G-23-04 APPLICATION Intermountain Gas Company (“Intermountain” or “Company”), a subsidiary of MDU Resources Group, Inc. with general offices located at 555 South Cole Road, Boise, Idaho, pursuant to the Rules of Procedure of the Idaho Public Utilities Commission (“Commission”), requests authority, pursuant to Idaho Code Sections 61-307 and 61-622, to place into effect October 1, 2023 new rate schedules which will decrease its annualized revenues by approximately $86.9 million. Because of changes in Intermountain’s gas related costs, as described more fully in this Application, Intermountain’s earnings will not be impacted as a result of the proposed changes in prices and revenues. Exhibit No. 1 is a summary of the overall price changes by class of customer and is attached and incorporated by reference. Intermountain’s current rate schedules showing proposed changes are attached as Exhibit No. 2 and incorporated by reference. The resulting proposed rate schedules are attached as Exhibit No. 3 and incorporated by reference. Please address communications regarding this Application to: Lori A. Blattner Director – Regulatory Affairs Intermountain Gas Company Post Office Box 7608 Boise, Idaho 83707 Lori.Blattner@intgas.com INTERMOUNTAIN GAS COMPANY’S APPLICATION - 3 and Preston N. Carter Givens Pursley LLP 601 W. Bannock St. Boise, Idaho 83702 prestoncarter@givenspursley.com stephaniew@givenspursley.com In support of this Application, Intermountain alleges and states as follows: I. Intermountain is a gas utility, subject to the jurisdiction of the Commission, engaged in the sale of and distribution of natural gas within the State of Idaho under authority of Commission Certificate No. 219, issued December 2, 1955, as amended and supplemented by Order No. 6564, dated October 3, 1962. Intermountain provides natural gas service to the following Idaho communities and counties and adjoining areas: Ada County - Boise, Eagle, Garden City, Kuna, Meridian, and Star; Bannock County - Arimo, Chubbuck, Inkom, Lava Hot Springs, McCammon, and Pocatello; Bear Lake County - Georgetown, and Montpelier; Bingham County - Aberdeen, Basalt, Blackfoot, Firth, Fort Hall, Moreland/Riverside, and Shelley; Blaine County - Bellevue, Hailey, Ketchum, and Sun Valley; Bonneville County - Ammon, Idaho Falls, Iona, and Ucon; Canyon County - Caldwell, Greenleaf, Middleton, Nampa, Parma, and Wilder; Caribou County - Bancroft, Grace, and Soda Springs; Cassia County - Burley, Declo, Malta, and Raft River; Elmore County - Glenns Ferry, Hammett, and Mountain Home; Fremont County - Parker and St. Anthony; Gem County - Emmett; Gooding County - Gooding and Wendell; Jefferson County - Lewisville, Menan, Rigby, and Ririe; Jerome County - Jerome; Lincoln County - Shoshone; Madison County - Rexburg and Sugar City; Minidoka County - Heyburn, Paul, and Rupert; Owyhee County - Bruneau and Homedale; Payette County - Fruitland, New Plymouth, and Payette; Power County - American Falls; Twin Falls County - Buhl, Filer, Hansen, Kimberly, Murtaugh, and Twin Falls; Washington County - Weiser. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 4 Intermountain's properties in these locations consist of transmission pipelines, liquefied natural gas storage facilities, compressor stations, distribution mains, services, meters and regulators, and general plant and equipment. II. With this Application, Intermountain seeks to pass through to each of its customer classes changes in gas related costs resulting from: 1) costs billed to Intermountain from firm transportation providers including Northwest Pipeline LLC (“Northwest” or “Northwest Pipeline”), 2) a decrease in Intermountain’s Weighted Average Cost of Gas (“WACOG”), 3) interest expense on short-term debt borrowed to pay for the unprecedented gas costs incurred during the 2022-2023 heating season, 4) an updated customer allocation of gas related costs pursuant to the Company’s Purchased Gas Cost Adjustment (“PGA”) provision, 5) the inclusion of temporary surcharges and credits for one year relating to natural gas purchases and interstate transportation costs from Intermountain’s deferred gas cost accounts, 6) benefits resulting from Intermountain’s management of its storage and firm capacity rights on various pipeline systems, 7) benefits associated with the sale of liquefied natural gas from the Company’s Nampa, Idaho facility, 8) the recovery of deferred in-person customer payment fees, and 9) the recovery of over-refunded Residential Energy Efficiency funds. Intermountain also seeks to eliminate the temporary surcharges and credits included in its current prices during the past 12 months, pursuant to Case No. INT-G-22-04. If approved, these changes would result in a price increase to T-3 customers and a price decrease to all other customer classes. These price changes are applicable to service rendered under rate schedules affected by and subject to Intermountain’s PGA, initially approved by this Commission in Order No. 26109, Case No. INT-G-95-1, and additionally approved through subsequent proceedings. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 5 III. The Commission approved the current temporary and transportation prices in Order No. 35538, Case No. INT-G-22-04. Prices related to the cost of gas were approved in Order No. 35673, Case No. INT-G-22-08. IV. Intermountain’s proposed prices incorporate all changes in costs relating to the Company’s firm interstate transportation capacity including, but not limited to, any price changes or projected cost adjustments implemented by the Company’s pipeline suppliers which have occurred since Intermountain’s PGA filing in Case No. INT-G-22-04. Exhibit No. 4, which contains pertinent excerpts from applicable pipeline tariffs, is attached and incorporated by reference. The current filing includes an increase in Intermountain’s firm transportation cost on the upstream pipeline facilities of NOVA Gas Transmission Ltd. (“NOVA”), Foothills Pipe Lines Ltd. (“Foothills”), and Gas Transmission Northwest LLC (“GTN”). Intermountain has held more firm transportation receipt capacity at Stanfield on Northwest Pipeline than it had firm transportation delivery capacity at Stanfield on GTN. This mismatch meant Intermountain was unable to take full advantage of the more economically priced natural gas out of the Aeco supply basin in the Province of Alberta. In late 2020, Intermountain was informed by TC Energy (the parent company of NOVA, Foothills, and GTN) that they would be conducting an open season for a pipeline expansion on NOVA, Foothills and GTN for firm transportation service from Aeco to Malin, OR. Intermountain was awarded 79,000 MMBtu per day of firm transportation on GTN and the related upstream pipelines of Foothills and NOVA with an expected in-service date of November 1, 2023. The open season award left Intermountain 21,000 MMBtu per day short INTERMOUNTAIN GAS COMPANY’S APPLICATION - 6 of their requested participation level. With the assistance of IGI Resources, Intermountain was able to acquire an additional 21,000 per day through a permanent release of firm transportation capacity from two producers. This 21,000 per day permanent release was on all three pipelines (NOVA, Foothills and GTN) and the start date of such capacity is April 1, 2024. The Company is confident (based on current longer term futures gas prices) that the increase in transportation costs will be more than offset by access to the significantly lower priced gas supplies out of the Aeco supply basin. The total firm transportation cost increase resulting from these changes is approximately $18.9 million. In addition to the changes described above, Northwest Pipeline has decreased its transportation rates since the last PGA, while Foothills and NOVA have increased their rates. The net price increase resulting from these changes and the changes above is $17,458,630 and is included on Exhibit No. 5, Lines 3-6. Exhibit No. 5 is attached and incorporated by reference. V. Intermountain continues to contract a variety of natural gas storage assets on Northwest Pipeline’s system as well as with Dominion Energy Questar Pipeline, LLC (“Dominion”). In addition to providing operational reliability, these storage contracts can provide significant price stability to customers. Furthermore, Intermountain continues to effectively manage its natural gas storage assets at Northwest’s Jackson Prairie and Dominion’s Clay Basin storage facilities. Supporting documents to Line 20 of Exhibit No. 5 show Intermountain’s management of these storage assets resulted in $2.3 million in savings for customers. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 7 Since the last PGA, Northwest Pipeline has increased rates for some aspects of its storage services while decreasing rates for other aspects. As seen on Exhibit No. 5, Lines 7 through 20, the total increase to Intermountain’s prices resulting from these changes is $399,204. VI. The WACOG reflected in Intermountain’s proposed prices is $0.30455 per therm, as shown on Exhibit No. 5, Line 22, Col. (f). This compares to $0.52808 per therm currently included in the Company’s tariffs. This represents a decrease of approximately $98.5 million as seen on Exhibit No. 5, Line 22, Col. (h). As the market approached the winter of November 2022 to March 2023, a number of factors contributed to the unprecedented rise in the regional commodity gas cost throughout the Western U.S. last winter. November 2022 started off very cold versus normal and the colder than normal weather continued into December. As a result, many utilities in the Pacific Northwest initially held back on withdrawing any gas from storage in order to protect such storage balances should there be a continued cold period or a new cold snap later in the winter, which in turn put a higher demand on non-storage gas and a rise in prices. Certain well freeze offs also occurred in the Rocky Mountain region further exacerbating the price increases. The combination of all these events, and the commensurate run up in natural gas prices, prompted the Company to file an Interim PGA (Case No. INT-G-22-08) to increase its WACOG from $0.39216 to $0.52808, an overall increase of 17.12% to customer prices. Increasing the WACOG to match current market conditions helped to keep deferrals lower by sending accurate price signals to customers. Since that time there has been a substantial decrease in natural gas prices. That pricing decrease together with the Company’s hedging program has resulted in the significant WACOG decrease proposed in this year’s filing. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 8 To help offset some of the volatility in the market, the proposed WACOG includes benefits to Intermountain’s customers generated by the Company’s management of its significant natural gas storage assets. Because gas added to storage is procured during the summer season when prices are traditionally lower than during the winter, the cost of Intermountain’s storage gas is normally less than what could be obtained on the open market in winter months. Additionally, in an effort to further stabilize the prices paid by our customers during the upcoming winter period, Intermountain has entered into various fixed price agreements to lock-in the price for portions of its underground storage and other winter “flowing” supplies thus stabilizing a portion of the supply price and insulating it from the significant volatility seen in the futures market. Intermountain believes that the WACOG proposed in this Application, subject to the effect of actual supply and demand and based on current market conditions, provides today’s most reasonable forecast of gas costs for the 2023 - 2024 PGA period. Intermountain will employ, in addition to those fixed price agreements already in place, cost effective price arrangements to further secure the price of flowing gas embedded within this Application when, and if, those pricing opportunities materialize in the marketplace. Intermountain believes that timely natural gas price signals enhance its customers’ ability to make informed and appropriate energy use decisions. The Company is committed to alert customers to any significant impending price changes before their winter natural gas usage occurs. By employing the Company’s Energy Efficiency programs, customer mailings, the Company’s website, and various media resources, Intermountain will continue to educate its customers regarding the wise and efficient use of natural gas, billing options available to help manage their energy budget, and any pending natural gas price changes. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 9 VII. Pursuant to the Commission’s Order in Case No. INT-G-22-04, Intermountain included temporary credits in its October 1, 2022 prices for the principal reason of passing back to its customers deferred gas cost benefits. Line 27 of Exhibit No. 5 reflects the elimination of these temporary credits. In summary, Exhibit No. 5 outlines the price changes in 1) Intermountain’s base rate gas costs as previously described, 2) its rate class allocation, and 3) net adjustments to temporary surcharges or credits flowing through to Intermountain’s customers. VIII. Under the Company’s PGA tariff, Intermountain’s proposed prices will be adjusted for updated customer class sales volumes and purchased gas cost allocations. Intermountain’s proposed prices include a gas transportation cost adjustment pursuant to these PGA provisions, as outlined on Exhibit No. 6, Line 25. The price impact of this adjustment is included on Exhibit No. 5, Line 28. The Gas Transportation Cost resulting from the adjustment plus the annual difference in demand charges from Exhibit No. 5, Lines 1 – 20, Col. (h) is shown on Exhibit No. 6, Line 29. Exhibit No. 6 is attached and incorporated by reference. IX. Intermountain proposes to pass through to its customers the benefits that will be generated from the management of its transportation capacity, totaling $5.74 million as outlined on Exhibit No. 8. These benefits include credits generated through releases of a portion of Intermountain’s firm capacity rights on Northwest Pipeline as well as credits generated from releases of Intermountain’s upstream pipeline capacity. Intermountain proposes to pass back these credit amounts via the per therm credits, as detailed on Exhibit No. 8 and included on Exhibit No. 7, Line INTERMOUNTAIN GAS COMPANY’S APPLICATION - 10 1. Exhibit Nos. 7 and 8 are attached and incorporated by reference. X. Intermountain proposes to allocate deferred gas costs from its Account No. 191 balance to its customers through temporary price adjustments to be effective during the 12-month period from October 1, 2023 to September 30, 2024, as follows: 1) Intermountain has deferred fixed gas costs in its Account No. 191. The credit amount shown on Exhibit No. 9, Line 7, Col. (b) of $21.3 million is attributable to a true-up of the collection of interstate pipeline capacity costs, a federal income tax refund from Northwest Pipeline, the true- up of expense issues previously ruled on by this Commission, and mitigating capacity release credits generated from the incremental release of Intermountain’s pipeline capacity. Intermountain proposes to true-up these balances via the per therm credits, as detailed on Exhibit No. 9 and included on Exhibit No. 7, Line 2. Exhibit No. 9 is attached and incorporated by reference. 2) Intermountain has also deferred in its Account No. 191 a variable gas cost debit of $24.2 million, as shown on Exhibit No. 10, Line 2, Col. (b). This deferred debit is attributable to Intermountain’s variable gas costs since October 1, 2022. Additionally, the Company proposes to collect the interest expense on short-term debt it borrowed to pay for the extraordinary natural gas costs incurred during the 2022-2023 heating season that the Company would not have otherwise borrowed. As an example of the unprecedented nature of these costs, the commodity costs incurred in December 2022 and January 2023 were so large that they equal approximately 99% of the entire 2023-2024 forecasted commodity costs included in this filing. As a direct consequence of these unprecedented costs, on December 27, 2022, the Company filed an Interim PGA, Case No. INT-G-22-08, to significantly increase the WACOG. Although raising the WACOG helped the Company collect additional money from INTERMOUNTAIN GAS COMPANY’S APPLICATION - 11 customers to pay for the increased gas costs, the collection occurred over a period of months. To bridge the gap between the payment of gas costs and collection, on December 28, 2022, Intermountain filed Case No. INT-G-22-09 to request authority to issue up to $150 million of short- term debt to cover natural gas costs that would be payable in January and February of 2023. This short-term debt was critical since Intermountain did not have sufficient cash to pay for these unexpected and extremely high gas costs. Between January and June 2023, the Company incurred approximately $3 million of short- term interest expense and estimates that it will incur an additional $768,049 between July and September on the balance of short-term debt currently outstanding. The Company is proposing to offset this amount of expense by the total interest accumulated on PGA deferral balances between January and September 2023 as well as the interest income earned on the Company’s money market account between January and April 2023 which held the Company’s net cash balance related to the short-term borrowings during this time period. In total, the estimated short-term interest expense through September 30, 2023, which the Company is proposing to collect, is approximately $3.2 million as shown on Exhibit No. 10, Line 3, Col. (b). Additionally, the Company proposes to true- up the July-September estimate and defer any additional short-term interest expense, net of the interest accumulated on PGA deferral balances, incurred through January 19, 2024 which is the maturity date of the short-term debt. The sum of the variable gas costs since October 1, 2022 and the short-term interest expense is $27,430,825 as shown on Exhibit No. 10, Line 4, Col. (b). Intermountain proposes to collect this balance via a per therm debit, as shown on Exhibit No. 10, Line 6, Col. (b) and included on Exhibit No. 7, Line 3. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 12 3) Finally, Intermountain has deferred in its Account No. 191 deferred gas costs related to Lost and Unaccounted for Gas as shown on Exhibit No. 10, Lines 7 through 28, Col. (b). This deferral results in a per therm decrease to Intermountain’s customers, as illustrated on Exhibit No. 10. This per therm decrease is included on Exhibit No. 7, Line 3. Exhibit No. 10 is attached and incorporated by reference. XI. Pursuant to Commission Order No. 32793, Case No. INT-G-13-02, Intermountain has deferred in its Account No. 191 gas cost credits associated with sales of liquefied natural gas at its Nampa, Idaho facility. Intermountain proposes to pass back this $1.4 million sales credit as outlined on Exhibit No. 11, Line 7 and shown on Exhibit No. 7, Line 4. Exhibit No. 11 is attached and incorporated by reference. XII. In Commission Order No. 34099, Case No. INT-G-18-01, the Company was directed to defer and later collect through the PGA the fees associated with in-person customer payments at third party vendors. This authorization was extended in Order No. 35047, Case No. INT-G-21-02. Finally, Order No. 35836, Case No. INT-G-22-07, authorized the Company to collect in-person payment fees through base rates going forward, with the fees deferred from October 1, 2022 through February 1, 2023 to be collected in this PGA filing. Exhibit No. 12 summarizes the customer class surcharges associated with these deferred costs which are included on Exhibit No. 7, Line 5. Exhibit No. 12 is attached and incorporated by reference. XIII. In Commission Order No. 35539, Case No. INT-G-22-05, the Commission approved the credit of $4.85 million in over-collected Energy Efficiency Residential Funds to be passed back to INTERMOUNTAIN GAS COMPANY’S APPLICATION - 13 residential customers in the PGA. By September 30, 2023, the Company estimates that it will have over-refunded Residential Energy Efficiency Funds by $686,777 as shown on Exhibit No. 13. The Company proposes to collect this balance as shown on Exhibit No. 13, Line 5 and on Exhibit No. 7, Line 6. Exhibit No. 13 is attached and incorporated by reference. XIV. As outlined on Exhibit No. 2, Page 1, Lines 21 through 29, the T-3 and T-4 tariffs include the following adjustments: a) the removal of existing temporary price changes, and b) the inclusion of proposed temporary price changes from Exhibit No. 7. The net change from these aforementioned adjustments results in a rate increase for the Company’s T-3 customers and a rate decrease for T-4 customers. XV. The proposed price changes herein requested among the classes of service of Intermountain reflect a just, fair, and equitable pass-through of changes in gas related costs to Intermountain’s customers. XVI. This Application has been brought to the attention of Intermountain’s customers through a Customer Notice and by a Press Release sent to daily and weekly newspapers, and major radio and television stations in Intermountain’s service area. The Press Release and Customer Notice are attached and incorporated by reference. Copies of this Application, its Exhibits, and Workpapers have been provided to those parties regularly intervening in Intermountain’s rate proceedings. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 14 XVII. Intermountain requests that this matter be handled under modified procedure pursuant to Rules 201-204 of the Commission’s Rules of Procedure. Intermountain stands ready for immediate consideration of this matter. INTERMOUNTAIN GAS COMPANY’S APPLICATION - 15 XIII. Intermountain respectfully petitions the Idaho Public Utilities Commission as follows: a. That the proposed rate schedules submitted as Exhibit No. 3 be approved without suspension and made effective as of October 1, 2023 in the manner shown on Exhibit No. 3; b. That the filing requirement for the Deferred Gas Cost Balance, LNG Sales Cost Benefit Analysis, and Weighted Average Cost of Gas reports be maintained at quarterly frequency; c. That this Application be heard and acted upon without hearing under modified procedure; and d. For such other relief as this Commission may determine proper. DATED: August 14, 2023. INTERMOUNTAIN GAS COMPANY GIVENS PURSLEY LLP B B Lori A. Blattne Preston N. Carte Director – Regulatory Affairs Attorney for Intermountain Gas Company INTERMOUNTAIN GAS COMPANY’S APPLICATION - 13 CERTIFICATE OF SERVICE I certify that on August 14, 2023, a true and correct copy of the foregoing Case No. INT-G- 23-04 was served upon the following parties via the manner indicated below: Ed Finklea Alliance of Western Energy Consumers 545 Grandview Drive Ashland, OR 97520 efinklea awec.solutions Electronic Mail Michael Hale J. R. Simplot Company 1099 W. Front St. Boise, ID 83702 michael.hale simplot.co Electronic Mail /s/Jacob Betterbed_________________________________ Jacob Betterbed – Regulatory Analyst EXHIBIT NO. 1 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY SUMMARY OF PRICE CHANGES (2 pages) IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A n n u a l i z e d P r i c e C h a n g e b y C l a s s o f S e r v i c e No r m a l i z e d V o l u m e s f o r T w e l v e M o n t h s E n d e d D e c e m b e r 3 1 , 2 0 2 2 Av e r a g e P r i c e s E f f e c t i v e Pr o p o s e d pe r C a s e N o . I N T - G - 2 2 - 0 7 Ad j u s t m e n t s E f f e c t i v e Pr o p o s e d A v e r a g e P r i c e s Co m m i s s i o n O r d e r N o . 3 5 8 3 6 10 / 1 / 2 0 2 3 Ef f e c t i v e 1 0 / 1 / 2 0 2 3 Li n e An n u a l Pe r c e n t No . De s c r i p t i o n Th e r m s / C o n t r a c t D e m a n d Re v e n u e $/ T h e r m Re v e n u e $/ T h e r m Re v e n u e $/ T h e r m Ch a n g e (a ) (b ) (c ) (d ) (e ) (f ) (g ) (h ) (i ) 1 Ga s S a l e s : 2 RS R e s i d e n t i a l 28 5 , 3 3 2 , 3 2 6 27 5 , 0 3 1 , 8 2 9 $ 0. 9 6 3 9 0 $ (5 2 , 9 4 0 , 5 6 0 ) $ (0 . 1 8 5 5 4 ) $ 22 2 , 0 9 1 , 2 6 9 $ 0.7 7 8 3 6 $ -1 9 . 2 5 % 3 GS - 1 G e n e r a l S e r v i c e 14 0 , 4 9 3 , 7 6 6 12 5 , 9 6 5 , 3 0 6 0. 8 9 6 5 9 (3 0 , 6 7 4 , 0 0 4 ) (0 . 2 1 8 3 3 ) 95 , 2 9 1 , 3 0 2 0.6 7 8 2 6 -2 4 . 3 5 % 4 LV - 1 L a r g e V o l u m e 14 , 7 6 3 , 1 0 2 10 , 3 0 1 , 2 5 0 0. 6 9 7 7 7 (3 , 1 9 0 , 6 0 2 ) (0 . 2 1 6 1 2 ) 7, 1 1 0 , 6 4 8 0.4 8 1 6 5 -3 0 . 9 7 % 5 To t a l G a s S a l e s 44 0 , 5 8 9 , 1 9 4 41 1 , 2 9 8 , 3 8 5 0. 9 3 3 5 2 (8 6 , 8 0 5 , 1 6 6 ) (0 . 1 9 7 0 2 ) 32 4 , 4 9 3 , 2 1 9 0.7 3 6 5 0 -2 1 . 1 1 % 6 Tr a n s p o r t a t i o n : 7 T- 3 T r a n s p o r t a t i o n ( V o l u m e t r i c ) 44 , 2 8 9 , 7 4 1 52 7 , 0 4 8 0. 0 1 1 9 0 22 , 5 8 8 0. 0 0 0 5 1 54 9 , 6 3 6 0.0 1 2 4 1 4. 2 9 % 8 T- 4 T r a n s p o r t a t i o n ( V o l u m e t r i c ) 34 0 , 0 0 8 , 6 3 4 4, 1 4 8 , 1 0 5 0. 0 1 2 2 0 - - 4, 1 4 8 , 1 0 5 0.0 1 2 2 0 0. 0 0 % 9 T - 4 D e m a n d C h a r g e 17 , 9 6 2 , 9 2 0 (1 ) 5, 3 9 4 , 6 2 4 0. 3 0 0 3 2 (8 0 , 1 1 5 ) (0 . 0 0 4 4 6 ) 5, 3 1 4 , 5 0 9 0. 2 9 5 8 6 -1 . 4 9 % To t a l T r a n s p o r t a t i o n To t a l (1 ) No n - a d d i t i v e d e m a n d c h a r g e d e t e r m i n a n t s Exhibit No. 1 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 2 INTERMOUNTAIN GAS COMPANY ANALYSIS OF INT-G-23-04 PRICE CHANGE Line No.Description Amount Total (a) (b) (c) 1 Deferrals: 2 INT-G-22-04 Temporaries Reversed (1,957,026)$ (1) 3 Add INT-G-23-04 Temporaries: 4 Fixed Deferred Gas Costs (27,023,889)$ (2) 5 Variable Deferred Gas Costs 27,430,825 (3) 6 Lost and Unaccounted For Gas Costs (419,549) (4) 7 LNG Sales Credit (1,423,100) (5) 8 In-Person Payment Fees Deferral 32,461 (6) 9 Residential Energy Efficiency Funds 686,777 (7) 10 Total Temporaries Added (716,475) 11 Total Deferrals (2,673,501)$ 12 Base Rate Price Change: 13 Fixed Cost Changes: 14 NWP TF-1 Reservation (Full Rate) (1,616,442)$ (8) 15 NWP TF-1 Reservation (Discounted)(533,930) (9) 16 Upstream Capacity (Full Rate) 19,059,870 (10) 17 Upstream Capacity (Discounted)549,132 (11) 18 SGS-2F and LS-2F 399,204 (12) 19 Other Storage Facility - (13) 20 Total Fixed Cost Change 17,857,834 21 Changes in WACOG (98,484,903) (14) 22 Reallocation of Fixed Costs (3,559,548) (15) 23 Total Base Rate Price Changes (84,186,617) 24 Total Annual Price Change (86,860,118)$ 25 Annual Price Change per Exhibit No. 1, Page 1 (86,862,693)$ (16) 26 Difference Due to Rounding 2,575$ (1) (2)See Exhibit No. 8, Line 3, Column (b), plus Exhibit No. 9, Line 7, Column (b) (3)See Exhibit No. 10, Line 4, Column (b) (4)See Exhibit No. 10, Line 12 plus Line 20, Column (b) (5)See Exhibit No. 11, Line 5, Column (b) (6)See Exhibit No. 12, Line 4, Column (b) (7)See Exhibit No. 13, Line 3, Column (b) (8)See Exhibit No. 5, Line 3, Column (h) (9)See Exhibit No. 5, Line 4, Column (h) (10)See Exhibit No. 5, Line 5, Column (h) (11)See Exhibit No. 5, Line 6, Column (h) (12)See Exhibit No. 5, sum of Lines 9 - 19, Column (h) (13)See Exhibit No. 5, Line 20, Column (h) (14)See Exhibit No. 5, Line 22, Column (h) (15)See Exhibit No. 5, Line 28, Columns (i) - (k), times Line 24, Columns (i) - (k) (16)See Exhibit No. 1, Page 1, Line 11, Column (e) Temporary prices from INT-G-22-04 times Exhibit No. 1, Page 1, Lines 2 - 4, 7 and 9, Column (b) Exhibit No. 1 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 2 EXHIBIT NO. 2 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY CURRENT TARIFFS Showing Proposed Price Changes (10 pages) INTERMOUNTAIN GAS COMPANYComparison of Proposed October 1, 2023 PricesTo Currently Approved Prices Line No.Rate Class Currently Approved Prices Proposed Adjustment Proposed Prices (a)(b)(c)(d) 1 RS 0.83980$ (0.18554)$ 0.65426$ 2 GS-1 3 Block 1 0.87448 (0.21833) 0.65615 4 Block 2 0.85301 (0.21833) 0.63468 5 Block 3 0.83228 (0.21833) 0.61395 6 Block 4 0.76959 (0.21833) 0.55126 7 CNG Fuel 8 Block 1 0.82908 (0.21833) 0.61075 9 Block 2 0.76639 (0.21833) 0.54806 10 IS-R (1)0.84206 (0.20585) 0.63621 11 IS-C (2) 12 Block 1 0.87128 (0.21833) 0.65295 13 Block 2 0.84981 (0.21833) 0.63148 14 Block 3 0.82908 (0.21833) 0.61075 15 Block 4 0.76639 (0.21833) 0.54806 16 LV-1 17 Demand Charge 0.32000 - 0.32000 18 Block 1 0.67765 (0.21612) 0.46153 19 Block 2 0.65952 (0.21612) 0.44340 20 Block 3 0.65500 (0.21612) 0.43888 21 T-3 22 Block 1 0.03612 0.00051 (3)0.03663 23 Block 2 0.01422 0.00051 (3)0.01473 24 Block 3 0.00472 0.00051 (3)0.00523 25 T-4 26 Demand Charge 0.30032 (0.00446) (4)0.29586 27 Block 1 0.02172 - 0.02172 28 Block 2 0.00768 - 0.00768 29 Block 3 0.00236 - 0.00236 (1) (2)The IS-C price is based on the GS-1 price and receives the same PGA adjustments (3) (4) Line 7, Column (e) Line 7, Column (f) The IS-R price is based on the RS price and receives the same PGA adjustments, except for the the Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 10 IN T E R M O U N T A I N G A S C O M P A N Y Su m m a r y o f P r o p o s e d T a r i f f C o m p o n e n t s a n d L i n e B r e a k P r i c i n g Li n e No . De s c r i p t i o n RS GS - 1 LV - 1 T- 3 T- 4 (a ) (b ) (c ) (d ) (e ) (f ) 1 Co s t o f G a s : 2 (1 ) (0 . 0 0 0 7 8 ) $ (0 . 0 0 3 7 7 ) $ 0. 0 3 2 5 3 $ (0 . 0 0 0 3 1 ) $ (0 . 0 2 4 1 4 ) $ 3 (2 ) 0. 3 0 4 5 5 0. 3 0 4 5 5 0. 3 0 4 5 5 - - 4 5 To t a l P r o p o s e d C o s t o f G a s 0. 5 0 5 6 1 $ 0. 4 8 4 1 0 $ 0. 4 3 1 5 3 $ (0 . 0 0 0 3 1 ) $ (0 . 0 2 4 1 4 ) $ 6 Di s t r i b u t i o n C o s t : (4 ) 7 Blo c k 1 0. 1 3 3 0 1 $ 0. 1 6 8 8 5 $ 0. 0 3 0 0 0 $ 0. 0 3 6 9 4 $ 0. 0 2 1 7 2 $ 8 Blo c k 2 0. 1 4 7 3 8 0. 0 1 1 8 7 0. 0 1 5 0 4 0. 0 0 7 6 8 9 Blo c k 3 0. 1 2 6 6 5 0. 0 0 7 3 5 0. 0 0 5 5 4 0. 0 0 2 3 6 10 Blo c k 4 0. 0 6 3 9 6 11 De m a n d C h a r g e 0. 3 2 0 0 0 0. 3 2 0 0 0 12 En e r g y E f f i c i e n c y C h a r g e 0. 0 1 5 6 4 (5 ) 0. 0 0 3 2 0 (6 ) 13 Pr o p o s e d P r i c e s : 14 Blo c k 1 0. 6 5 4 2 6 $ 0. 6 5 6 1 5 $ 0. 4 6 1 5 3 $ 0. 0 3 6 6 3 $ 0. 0 2 1 7 2 $ 15 Blo c k 2 0. 6 3 4 6 8 0. 4 4 3 4 0 0. 0 1 4 7 3 0. 0 0 7 6 8 16 Blo c k 3 0. 6 1 3 9 5 0. 4 3 8 8 8 0. 0 0 5 2 3 0. 0 0 2 3 6 17 Blo c k 4 0. 5 5 1 2 6 19 (1 ) Se e E x h i b i t N o . 7 , L i n e 7 , C o l u m n s ( b ) - ( f ) (2 ) Se e E x h i b i t N o . 5 , L i n e 2 2 , C o l u m n ( f ) (3 ) Se e E x h i b i t N o . 6 , L i n e 2 9 , C o l u m n s ( e ) - ( g ) (4 ) Se e C a s e N o . I N T - G - 2 2 - 0 7 (5 ) Se e C a s e N o . I N T - G - 2 2 - 0 5 (6 ) Se e C a s e N o . I N T - G - 2 0 - 0 4 (7 ) Su m o f L i n e s 3 a n d 4 , C o l u m n ( b ) Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 10 I.P.U.C. Gas Tariff Rate Schedules Twelfth Thirteenth Revised Sheet No. 1 (Page 1 of 1) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: $8.00 per bill Per Therm Charge: $0.839800.65426* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.000570.00078) 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.163640.20184 Distribution Cost: $0.13301 EE Charge: $0.01564 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. ENERGY EFFICIENCY CHARGE ADJUSTMENT: This tariff is subject to an adjustment for costs related to the Company’s Energy Efficiency program as provided for in Rate Schedule EEC-RS. The Energy Efficiency Charge is separately stated on customer bills. 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. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 3 of 10 I.P.U.C. Gas Tariff Rate Schedules Sixty-Seventh Eighth Revised Sheet No. 3 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: JulyOctober 1, 2023 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 allowed at the Company’s discretion. RATE: Monthly minimum charge is the Customer Charge. Customer Charge: $15.00 per bill Per Therm Charge: Block One: First 200 therms per bill @ $0.874480.65615* Block Two: Next 1,800 therms per bill @ $0.853010.63468* Block Three: Next 8,000 therms per bill @ $0.832280.61395* Block Four: Over 10,000 therms per bill @ $0.769590.55126* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.01445($0.00377) 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.159900.18332 Distribution Cost: Block One: First 200 therms per bill @ $0.16885 Block Two: Next 1,800 therms per bill @ $0.14738 Block Three: Next 8,000 therms per bill @ $0.12665 Block Four: Over 10,000 therms per bill @ $0.06396 EE Charge: $0.00320 Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 4 of 10 I.P.U.C. Gas Tariff Rate Schedules Sixty-Seventh Eighth Revised Sheet No. 3 (Page 2 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: JulyOctober 1, 2023 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: $15.00 per bill Per Therm Charge: Block One: First 10,000 therms per bill @ $0.829080.61075* Block Two: Over 10,000 therms per bill @ $0.766390.54806* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.01445($0.00377) 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.159900.18332 Distribution Cost: Block One: First 10,000 therms per bill @ $0.12665 Block Two: Over 10,000 therms per bill @ $0.06396 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. ENERGY EFFICIENCY CHARGE ADJUSTMENT: This tariff is subject to an adjustment for costs related to the Company’s Energy Efficiency program as provided for in Rate Schedule EEC-GS. The Energy Efficiency Charge is not applicable to gas utilized solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. The Energy Efficiency Charge is separately stated on customer bills. 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. Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 5 of 10 I.P.U.C. Gas Tariff Rate Schedules Twenty-ThirdFourth Revised Sheet No. 4 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: $8.00 per bill Per Therm Charge: $0.842060.63621* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.01733($0.00319) 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.163640.20184 Distribution Cost: $0.13301 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 6 of 10 I.P.U.C. Gas Tariff Rate Schedules Twenty-Second Third Revised Sheet No. 5 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: $12.50 per bill Per Therm Charge: Block One: First 200 therms per bill @ $0.871280.65295* Block Two: Next 1,800 therms per bill @ $0.849810.63148* Block Three: Next 8,000 therms per bill @ $0.829080.61075* Block Four: Over 10,000 therms per bill @ $0. 766390.54806* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.01445($0.00377) 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.159900.18332 Distribution Charge: Block One: First 200 therms per bill @ $0.16885 Block Two: Next 1,800 therms per bill @ $0.14738 Block Three: Next 8,000 therms per bill @ $0.12665 Block Four: Over 10,000 therms per bill @ $0.06396 Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 7 of 10 I.P.U.C. Gas Tariff Rate Schedules Seventy-Fourth Fifth Revised Sheet No. 7 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: Customer Charge: $150.00 per bill Demand Charge: $0.32000 per MDFQ therm Per Therm Charge: Block One: First 35,000 therms per bill @ $0.677650.46153* Block Two: Next 35,000 therms per bill @ $0.659520.44340* Block Three: Over 70,000 therms per bill @ $0.655000.43888* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.032470.03253 2) Weighted average cost of gas $0.528080.30455 3) Gas transportation cost $0.087100.09445 Distribution Cost: Block One: First 35,000 therms per bill @ $0.03000 Block Two: Next 35,000 therms per bill @ $0.01187 Block Three: Over 70,000 therms per bill @ $0.00735 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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), which will be stated in and in effect throughout the term of the service contract. 3. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand Charge 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. Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 8 of 10 I.P.U.C. Gas Tariff Rate Schedules Twenty-ThirdFourth Revised Sheet No. 8 (Page 1 of 1) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: Customer Charge: $300.00 per bill Per Therm Charge: Block One: First 100,000 therms transported @ $0.036120.03663* Block Two: Next 50,000 therms transported @ $0.014220.01473* Block Three: Over 150,000 therms transported @ $0.004720.00523* *Includes temporary purchased gas cost adjustment of ($0.0008231) ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bill based on annual usage of 200,000 therms. The deficit usage below 200,000 therms shall be billed at the T-3 Block 1 rate. PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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. 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 Schedule. 3. 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. 4. The Company, in its sole discretion, shall determine whether or not it has adequate capacity to accommodate transportation of the customer's gas supply on the Company's distribution system. 5. 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. Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 9 of 10 I.P.U.C. Gas Tariff Rate Schedules Twenty-Second Third Revised Sheet No. 9 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: July October 1, 2023 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: Customer Charge: $150.00 per bill Demand Charge: $0.30032 0.29586 per MDFQ therm* Per Therm Charge: Block One: First 250,000 therms transported @ $0.02172 Block Two: Next 500,000 therms transported @ $0.00768 Block Three: Over 750,000 therms transported @ $0.00236 *Includes temporary purchased gas cost adjustment of ($0.0196802414) PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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. This service does not include the cost of the customer’s gas supply of 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 Schedule. 3. 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. 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. Exhibit No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 10 of 10 EXHIBIT NO. 3 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY PROPOSED TARIFFS (8 pages) I.P.U.C. Gas Tariff Rate Schedules Thirteenth Revised Sheet No. 1 (Page 1 of 1) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: $8.00 per bill Per Therm Charge: $0.65426* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00078) 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.20184 Distribution Cost: $0.13301 EE Charge: $0.01564 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. ENERGY EFFICIENCY CHARGE ADJUSTMENT: This tariff is subject to an adjustment for costs related to the Company’s Energy Efficiency program as provided for in Rate Schedule EEC-RS. The Energy Efficiency Charge is separately stated on customer bills. 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. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 8 I.P.U.C. Gas Tariff Rate Schedules Sixty-Eighth Revised Sheet No. 3 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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 allowed at the Company’s discretion. RATE: Monthly minimum charge is the Customer Charge. Customer Charge: $15.00 per bill Per Therm Charge: Block One: First 200 therms per bill @ $0.65615* Block Two: Next 1,800 therms per bill @ $0.63468* Block Three: Next 8,000 therms per bill @ $0.61395* Block Four: Over 10,000 therms per bill @ $0.55126* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00377) 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.18332 Distribution Cost: Block One: First 200 therms per bill @ $0.16885 Block Two: Next 1,800 therms per bill @ $0.14738 Block Three: Next 8,000 therms per bill @ $0.12665 Block Four: Over 10,000 therms per bill @ $0.06396 EE Charge: $0.00320 Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 8 I.P.U.C. Gas Tariff Rate Schedules Sixty-Eighth Revised Sheet No. 3 (Page 2 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: $15.00 per bill Per Therm Charge: Block One: First 10,000 therms per bill @ $0.61075* Block Two: Over 10,000 therms per bill @ $0.54806* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00377) 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.18332 Distribution Cost: Block One: First 10,000 therms per bill @ $0.12665 Block Two: Over 10,000 therms per bill @ $0.06396 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. ENERGY EFFICIENCY CHARGE ADJUSTMENT: This tariff is subject to an adjustment for costs related to the Company’s Energy Efficiency program as provided for in Rate Schedule EEC-GS. The Energy Efficiency Charge is not applicable to gas utilized solely as Compressed Natural Gas Fuel in vehicular internal combustion engines. The Energy Efficiency Charge is separately stated on customer bills. 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. Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 3 of 8 I.P.U.C. Gas Tariff Rate Schedules Twenty-Fourth Revised Sheet No. 4 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: $8.00 per bill Per Therm Charge: $0.63621* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00319) 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.20184 Distribution Cost: $0.13301 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 4 of 8 I.P.U.C. Gas Tariff Rate Schedules Twenty-Third Revised Sheet No. 5 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: $12.50 per bill Per Therm Charge: Block One: First 200 therms per bill @ $0.65295* Block Two: Next 1,800 therms per bill @ $0.63148* Block Three: Next 8,000 therms per bill @ $0.61075* Block Four: Over 10,000 therms per bill @ $0.54806* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment ($0.00377) 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.18332 Distribution Charge: Block One: First 200 therms per bill @ $0.16885 Block Two: Next 1,800 therms per bill @ $0.14738 Block Three: Next 8,000 therms per bill @ $0.12665 Block Four: Over 10,000 therms per bill @ $0.06396 Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 5 of 8 I.P.U.C. Gas Tariff Rate Schedules Seventy-Fifth Revised Sheet No. 7 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: Customer Charge: $150.00 per bill Demand Charge: $0.32000 per MDFQ therm Per Therm Charge: Block One: First 35,000 therms per bill @ $0.46153* Block Two: Next 35,000 therms per bill @ $0.44340* Block Three: Over 70,000 therms per bill @ $0.43888* *Includes the following: Cost of Gas: 1) Temporary purchased gas cost adjustment $0.03253 2) Weighted average cost of gas $0.30455 3) Gas transportation cost $0.09445 Distribution Cost: Block One: First 35,000 therms per bill @ $0.03000 Block Two: Next 35,000 therms per bill @ $0.01187 Block Three: Over 70,000 therms per bill @ $0.00735 PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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), which will be stated in and in effect throughout the term of the service contract. 3. The monthly Demand Charge will be equal to the MDFQ times the Demand Charge rate. Demand Charge 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. Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 6 of 8 I.P.U.C. Gas Tariff Rate Schedules Twenty-Fourth Revised Sheet No. 8 (Page 1 of 1) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: Customer Charge: $300.00 per bill Per Therm Charge: Block One: First 100,000 therms transported @ $0.03663* Block Two: Next 50,000 therms transported @ $0.01473* Block Three: Over 150,000 therms transported @ $0.00523* *Includes temporary purchased gas cost adjustment of ($0.00031) ANNUAL MINIMUM BILL: The customer shall be subject to the payment of an annual minimum bill based on annual usage of 200,000 therms. The deficit usage below 200,000 therms shall be billed at the T-3 Block 1 rate. PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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. 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 Schedule. 3. 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. 4. The Company, in its sole discretion, shall determine whether or not it has adequate capacity to accommodate transportation of the customer's gas supply on the Company's distribution system. 5. 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. Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 7 of 8 I.P.U.C. Gas Tariff Rate Schedules Twenty-Third Revised Sheet No. 9 (Page 1 of 2) Name of Utility Intermountain Gas Company Issued by: Intermountain Gas Company By: Lori A. Blattner Title: Director – Regulatory Affairs Effective: October 1, 2023 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: Customer Charge: $150.00 per bill Demand Charge: $0.29586 per MDFQ therm* Per Therm Charge: Block One: First 250,000 therms transported @ $0.02172 Block Two: Next 500,000 therms transported @ $0.00768 Block Three: Over 750,000 therms transported @ $0.00236 *Includes temporary purchased gas cost adjustment of ($0.02414) PURCHASED GAS COST ADJUSTMENT: This tariff is subject to an adjustment for the cost of purchased gas as provided for in Rate Schedule PGA. This adjustment is incorporated into the calculation of the Cost of Gas stated on customer bills. 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. This service does not include the cost of the customer’s gas supply of 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 Schedule. 3. 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. 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. Exhibit No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 8 of 8 EXHIBIT NO. 4 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY PERTINENT EXCERPTS PERTAINING TO INTERSTATE PIPELINES AND RELATED FACILITIES (28 pages) NORTHWEST PIPELINE LLC (6 pages) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 28 FEDERAL ENERGY REGULATORY COMMISSION WASHINGTON, DC 20426 OFFICE OF ENERGY MARKET REGULATION Northwest Pipeline LLC Docket No. RP22-1155-001 Issued: December 21, 2022 On November 30, 2022, Northwest Pipeline LLC filed tariff records1 to implement the rates provided in the Stipulation and Agreement (Settlement) filed in Docket No. RP22-1155-000, which was approved by the Commission on November 15, 2022.2 Specifically, the tariff records place the Settlement rates into effect. Pursuant to authority delegated to the Director, Division of Pipeline Regulation, under 18 C.F.R. § 375.307, the tariff records are accepted, effective January 1, 2023, as requested. The filing was publicly noticed. No protests or adverse comments were filed. Pursuant to Rule 214 of the Commission’s regulations (18 C.F.R. § 385.214), notices of intervention, timely-filed motions to intervene, and any unopposed motions to intervene out-of-time filed before the issuance date of this order are granted. This action shall not be construed as a waiver of the requirements of section 7 of the Natural Gas Act, as amended; nor shall it be construed as constituting approval of the referenced filing or of any rate, charge, classification, or any rule, regulation, or practice affecting such rate or service contained in the applicant’s tariff; nor shall such acceptance be deemed as recognition of any claimed contractual right or obligation associated therewith; and such acceptance is without prejudice to any findings or orders which have been or may hereafter be made by the Commission in any proceeding now pending or hereafter instituted by or against the applicant. This order constitutes final agency action. Requests for rehearing by the Commission may be filed within 30 days of the date of issuance of this order, pursuant to 18 C.F.R. § 385.713. Issued by: Marsha K. Palazzi, Director, Division of Pipeline Regulation 1 See Appendix. 2 Northwest Pipeline LLC., 181 FERC ¶ 61,118 (2022). Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 3 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 4 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 5 of 28 FEDERAL ENERGY REGULATORY COMMISSION WASHINGTON, DC 20426 OFFICE OF ENERGY MARKET REGULATION Northwest Pipeline LLC Docket No. RP23-479-000 Issued: March 23, 2023 On February 28, 2023, Northwest Pipeline LLC filed a tariff record1 to reflect its revised fuel reimbursement factors, pursuant to sections 14.12 and 14.20 of the General Terms and Conditions of its tariff. Pursuant to authority delegated to the Director, Division of Pipeline Regulation, under 18 C.F.R. § 375.307, the tariff record is accepted, effective April 1, 2023, as requested. The filing was publicly noticed. No protests or adverse comments were filed. Pursuant to Rule 214 of the Commission’s regulations (18 C.F.R. § 385.214), notices of intervention, timely-filed motions to intervene, and any unopposed motions to intervene out-of-time filed before the issuance date of this order are granted. This action shall not be construed as a waiver of the requirements of section 7 of the Natural Gas Act, as amended; nor shall it be construed as constituting approval of the referenced filing or of any rate, charge, classification, or any rule, regulation, or practice affecting such rate or service contained in the applicant’s tariff; nor shall such acceptance be deemed as recognition of any claimed contractual right or obligation associated therewith; and such acceptance is without prejudice to any findings or orders which have been or may hereafter be made by the Commission in any proceeding now pending or hereafter instituted by or against the applicant. This order constitutes final agency action. Requests for rehearing by the Commission may be filed within 30 days of the date of issuance of this order, pursuant to 18 C.F.R. § 385.713. Issued by: Marsha K. Palazzi, Director, Division of Pipeline Regulation 1 Northwest Pipeline LLC, Fifth Revised Volume No. 1, Sheet No. 14, Fuel Use Factors (32.0.0). Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 6 of 28 Northwest Pipeline LLC FERC Gas Tariff STATEMENT OF FUEL USE REQUIREMENTS FACTORS FOR REIMBURSEMENT OF FUEL USE Applicable to Transportation Service Rendered Under Rate Schedules Contained in this Tariff, Fifth Revised Volume No. 1 The rates set forth on Sheet Nos. 5, 6, 7, 8 and 8-A are exclusive of fuel use requirements. Shipper shall reimburse Transporter in-kind for its fuel use requirements in accordance with Section 14 of the General Terms and Conditions contained herein. The fuel use reimbursement furnished by Shippers shall be as follows for the applicable Rate Schedules included in this Tariff: Rate Schedules TF-1, TF-2, TI-1, and DEX-1 1.06% Rate Schedule TF-1 - Evergreen Expansion Incremental Surcharge (1) 0.50% Rate Schedule TFL-1 - Rate Schedule TIL-1 - Rate Schedules SGS-2F and SGS-2I 0.49% Rate Schedules LS-2F, LS-3F and LS-2I Liquefaction 2.08% Vaporization 0.09% Rate Schedule LD-4I Liquefaction 2.08% The fuel use factors set forth above shall be calculated and adjusted as explained in Section 14 of the General Terms and Conditions. Fuel reimbursement quantities to be supplied by Shippers to Transporter shall be determined by applying the factors set forth above to the quantity of gas nominated for receipt by Transporter from Shipper for transportation, Jackson Prairie injection, Plymouth liquefaction, Plymouth vaporization, or for deferred exchange, as applicable. _____________________ Footnote (1) In addition to the Rate Schedule TF-1 fuel use requirements factor, the Evergreen Expansion Incremental Surcharge will apply to the quantity of gas nominated for receipt at the Sumas, SIPI or Pacific Pool receipt points under Evergreen Expansion service agreements. Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 7 of 28 NOVA GAS TRANSMISSION LTD. (4 pages) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 8 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 9 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 10 of 28 NOVA Gas Transmission Ltd.Attachment 2 Delivery Point Rates Page 1 of 11Final June-December 2023 Rates DELIVERY POINT RATES Group 1 Delivery Point Number Group 1 Delivery Point Name FT-D Demand Rate Price Point "Z" ($/GJ/mo) IT-D Rate ($/GJ/d) 2000 ALBERTA-B.C. BORDER 6.61 0.2391 31111 ALLIANCE CLAIRMONT INTERCONNECT APN 5.95 0.2151 31110 ALLIANCE EDSON INTERCONNECT APN 5.95 0.2151 31112 ALLIANCE SHELL CREEK INTERCONNECT APGC 5.95 0.2151 1958 EMPRESS BORDER 5.95 0.2151 3886 GORDONDALE BORDER 5.95 0.2151 6404 MCNEILL BORDER 5.95 0.2151 Group 2 Delivery Point Number Group 2 Delivery Point Name FT-D Demand Rate Price Point "Z" ($/GJ/mo) IT-D Rate ($/GJ/d) Subject to ATCO Pipelines Franchise Fees1 31000 A.T. PLASTICS SALES APN 8.37 0.3028 Yes 31001 ADM AGRI INDUSTRIES SALES APN 8.37 0.3028 Yes 3880 AECO INTERCONNECTION 8.37 0.3028 31003 AGRIUM CARSELAND SALES APS 8.37 0.3028 31002 AGRIUM FT. SASK SALES APN 8.37 0.3028 Yes 31004 AGRIUM REDWATER SALES APN 8.37 0.3028 31005 AINSWORTH SALES APGP 8.37 0.3028 31006 AIR LIQUIDE SALES APN 8.37 0.3028 6126 AITKEN CREEK SOUTH SALES 2 10.73 0.3805 3820 AITKEN CREEK INTERCONNECT 2 10.73 0.3805 3214 AKUINU RIVER WEST SALES 8.37 0.3028 31007 ALBERTA ENVIROFUELS SALES APN 8.37 0.3028 Yes 3 31008 ALBERTA HOSPITAL SALES APN 8.37 0.3028 Yes 3868 ALBERTA-MONTANA BORDER 8.37 0.3028 3297 ALDER FLATS SOUTH NO 2 SALES 8.37 0.3028 3059 ALLISON CREEK SALES 8.37 0.3028 6132 ALTARES SALES 2 10.73 0.3805 6133 ALTARES SOUTH SALES 2 10.73 0.3805 31009 ALTASTEEL SALES APN 8.37 0.3028 Yes 3 6145 ANDERSON LAKE SALES 8.37 0.3028 31012 APL JASPER SALES APN 8.37 0.3028 Yes 3488 ARDLEY SALES 8.37 0.3028 3237 ASPEN SALES 8.37 0.3028 3662 ATUSIS CREEK EAST SALES 8.37 0.3028 3216 AURORA NO 2 SALES 8.37 0.3028 3135 AURORA SALES 8.37 0.3028 3288 BANTRY SALES 8.37 0.3028 3423 BASHAW WEST SALES 8.37 0.3028 6158 BASSET LAKE WEST SALES 8.37 0.3028 31013 BAYMAG SALES APS 8.37 0.3028 6112 BAY TREE SALES 8.37 0.3028 31014 BEAR CREEK COGEN SALES APGP 8.37 0.3028 3299 BEAR RIVER WEST SALES 8.37 0.3028 3068 BEAVER HILLS SALES 8.37 0.3028 3268 BENBOW SOUTH SALES 8.37 0.3028 3933 BIG EDDY INTERCONNECTION 8.37 0.3028 Order: TG-003-2023 Effective: June 1, 2023 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 11 of 28 NOVA Gas Transmission Ltd.Table of Rates, Tolls and Charges Page 1 of 1 Final June-December 2023 Rates TABLE OF RATES, TOLLS AND CHARGES Service $283.02 / 103m3 / month 2. Rate Schedule FT-RN $6.19 / GJ / month $8.37 / GJ / month $10.05 / GJ / month 4. Rate Schedule STFT 5. Rate Schedule FT-DW 6. Rate Schedule FT-P 1 7. Rate Schedule IT-R 8. Rate Schedule IT-D 1 9. Rate Schedule FCS 10. Rate Schedule PT Schedule No. 9021-01000-0 $1,138 / day 3.1 / 103m3 / day 9021-01000-1 $4,896 / day 11.0 / 103m3 / day 9022-01000-0 $1,690 / day 3.6 / 103m3 / day 9022-01001-0 $3,071 / day 11.0 / 103m3 / day 9022-01002-0 $3,997 / day 14.6 / 103m3 / day 11. Rate Schedule OS Schedule No. 2022993541 / 2022956310 $127.71 / 103m3 / month 2022017998 $666 / month 2003004522 2011476052 / $0.2753 / GJ subject to 2011476054 $717,000 Minimum Annual Charge 2017887638 / 2011476092 $0.095 / GJ and 2016721799 / 2016759254 $1,000 / month $7.54 / GJ / month and 12. Rate Schedule CO2 Tier 1 2 3 CO2 Rate ( / 103m3)$625.19 $494.89 $324.51 13. Monthly Abandonment Surcharge 2 $6.94 /103m3 /month $0.18 /GJ /month 14. Daily Abandonment Surcharge 3 $0.23 /103m3 /day $0.0060 /GJ /day 15. Federal Fuel Charge 4 Marketable Natural Gas 5 $0.1239 / m3 Applicable IT-R and IT-D Rate 4. Collected on all deliveries of gas within Alberta pursuant to any Rate Schedule unless NGTL has received a valid exemption certificate pursuant to the Greenhouse Gas Pollution Pricing Act. 5. See FCN12 Canada Revenue Agency Administrative Position regarding Marketable Natural Gas under Part 1 of the Greenhouse Gas Pollution Pricing Act. 1. Service under Rate Schedules FT-D, FT-P and IT-D for delivery stations identified in Attachment 2, and Rate Schedule OS No. 2011476092, are subject to the ATCO Pipelines Franchise Fees pursuant to paragraph 15.13 of the General Terms and Conditions. 2. Monthly Abandonment Surcharge applicable to Rate Schedules FT-R, FT-D, FT-P, FT-RN, FT-DW, and STFT, and the following Schedules OS: 2022993541, 2022956310, 2022017998, 2021735873, 2019305573. 3. Daily Abandonment Surcharge applicable to Rate Schedules IT-R, IT-D, the following Rate Schedules OS: 2003004522, 2011476052, 2011476054, 2017887638, 2011476092, 2016721799, 2016759254, and if applicable Over-Run Gas. 2021735873 / 2019305573 Applicable IT-D Rate on Over-Run Refer to Attachment “1” for applicable IT-R Rate for each Receipt Point Refer to Attachment “2” for applicable IT-D Rate for each Delivery Point PT Rate PT Gas Rate Charge The FCS Charge is determined in accordance with Attachment “1” to the applicable Schedule of Service Rates, Tolls and Charges 1. Rate Schedule FT-R Refer to Attachment “1” for applicable FT-R Demand Rate per month based on a three-year term (Price Point “B”) & Surcharge for each Receipt Point Average Firm Service Receipt Price (AFSRP) Refer to Attachment “1” for applicable FT-RN Demand Rate per month & Surcharge for each Receipt Point STFT Bid Price = Minimum of 100% of the applicable FT-D Demand Rate based on a one-year term (Price Point “Z”) for each Group 1 Delivery Point FT-DW Bid Price = Minimum of 125% of the applicable FT-D Demand Rate based on a three-year term (Price Point “Y”) for each Group 1 Delivery Point Refer to Attachment “3” for applicable FT-P Demand Rate per month 3. Rate Schedule FT-D 1 Refer to Attachment “2” for applicable FT-D Demand Rate per month based on a one-year term (Price Point “Z”) & Surcharge for each Group 1 or Group 2 Delivery Point Average FT-D Demand Rate for Group 1 Delivery Points FT-D Demand Rate for Group 2 Delivery Points FT-D Demand Rate for Group 3 Delivery Points Order: TG-003-2023 Effective: June 1, 2023 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 12 of 28 FOOTHILLS PIPE LINES LTD. (3 pages) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 13 of 28 450 – 1 Street SW Calgary, Alberta T2P 5H1 Tel: (403) 920-2603 Fax: (403) 920-2347 Email: bernard_pelletier@tcenergy.com November 4, 2022 Canada Energy Regulator Filed Electronically Suite 210, 517 Tenth Avenue SW Calgary, Alberta T2R 0A8 Attention: Ms. Ramona Sladic, Secretary of the Commission Dear Ms. Sladic: Re: Foothills Pipe Lines Ltd. (Foothills) Statement of Rates and Charges effective January 1, 2023 Foothills encloses for filing with the Commission pursuant to section 229(1)(a) of the Canadian Energy Regulator Act rates and charges for transportation service on Foothills Zones 6, 7, 8 and 9 to be effective January 1, 2023 (Effective 2023 Rates). The following attachments are included with this letter: x Attachment 1 consists of supporting Schedules A through G x Attachments 2 and 3 are black-lined and clean copies, respectively, of the Table of Effective Rates for 2023 The rates and charges are based on the methodology approved in Order TG-8-2004, as amended by Order TG-03-2007. The filing also includes the Foothills Abandonment Surcharges effective January 1, 2023, which are included in the Table of Effective Rates for 2023. The supporting information on the Abandonment Surcharge calculations are provided in the attached Schedule G. Foothills met with customers and interested parties on October 27, 2022 and presented the preliminary 2023 revenue requirement, preliminary Effective 2023 Rates and preliminary Abandonment Surcharges. Based on this consultation, Foothills is not aware of any objections to its proposal for establishing the Effective 2023 Rates. Foothills understands that any party that is opposed to the rates and charges will advise the Commission accordingly. Foothills will notify its customers and interested parties of this filing and post a copy of it on TC Energy’s Foothills System website at: http://www.tccustomerexpress.com/934.html Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 14 of 28 November 4, 2022 Ms. Sladic Page 2 of 2 Communication regarding this filing should be directed to: Andrew Pittet Regulatory Project Manager Tolls and Tariffs, Canadian Natural Gas Pipelines Foothills Pipe Lines Ltd. 450 – 1 Street SW Calgary, Alberta T2P 5H1 Telephone: (403) 920-5682 Facsimile: (403) 920-2347 Email: andrew_pittet@tcenergy.com Ashley Mitchell Senior Legal Counsel Canadian Law, Natural Gas Pipelines Foothills Pipe Lines Ltd. 450 – 1 Street SW Calgary, Alberta T2P 5H1 Telephone: (403) 920-2184 Facsimile: (403) 920-2347 Email: ashley_mitchell@tcenergy.com Yours truly, Foothills Pipe Lines Ltd. Original signed by Bernard Pelletier Director, Regulatory Tolls and Tariffs Canadian Natural Gas Pipelines Attachments cc: Foothills Firm Customers Interruptible Customers and Interested Parties Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 15 of 28 Foothills Pipe Lines Ltd. Page 1 TARIFF – PHASE I Effective Date: January 1, 2023 TABLE OF EFFECTIVE RATES Demand Rate ($/GJ/Km/Month) 2. Rate Schedule OT, Overrun Transportation Service 3. Rate Schedule IT, Interruptible Transportation Service ($/GJ/Km) 4. Monthly Abandonment Surcharge** 5. Daily Abandonment Surcharge*** * For Zone 8, Customers Haul Distance shall be 170.7 km. **Monthly Abandonment Surcharge applicable to Rate Schedule Firm Transportation Service, and Short Term Firm Transportation Service for all zones. ***Daily Abandonment Surcharge applicable to Rate Schedule Overrun Transportation Service for Zone 6 & 7, Interruptible Transportation Service for Zone 8 & 9, and Small General Service for Zone 9. Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 16 of 28 GAS TRANSMISSION NORTHWEST LLC (6 pages) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 17 of 28 177 FERC ¶ 61,110 FEDERAL ENERGY REGULATORY COMMISSION WASHINGTON, DC 20426 November 18, 2021 In Reply Refer To: Gas Transmission Northwest LLC Docket No. RP15-904-003 Gas Transmission Northwest LLC Wright & Talisman P.C. 1200 G Street NW Suite 600 Washington, DC 20005 Attention: Joseph S. Koury, Attorney Dear Mr. Koury: On September 29, 2021, Gas Transmission Northwest LLC (GTN) filed a stipulation and agreement (Settlement) pursuant to Rule 207 of the Commission’s Rules of Practice and Procedure.1 The Settlement is submitted in lieu of a Natural Gas Act (NGA) section 4 general rate case filing and fulfills GTN’s obligation, established in earlier proceedings, to submit rates to be effective no later than April 1, 2022.2 GTN believes that the Settlement is supported or unopposed by all of its shippers and other interested parties. As discussed below, we approve the Settlement as proposed to be effective January 1, 2022. Previously, the Commission approved a settlement filed by GTN on June 30, 2015 (2015 Settlement)3 and an amendment to that 2015 Settlement on November 30, 2018.4 1 18 C.F.R. § 385.207(a)(5) (2020). 2 Gas Transmission Northwest LLC, 151 FERC ¶ 61,280 (2015); Gas Transmission Northwest LLC, 165 FERC ¶ 61,195 (2018) (approving 2018 settlement amending an earlier settlement); Gas Transmission Northwest LLC, 175 FERC ¶ 61,250 (2021) (extending deadline for rate filing under earlier settlements). 3 Gas Transmission Northwest LLC, 151 FERC ¶ 61,280 (2015). 4 Gas Transmission Northwest LLC, 165 FERC ¶ 61,195 (2018). Document Accession #: 20211118-3098 Filed Date: 11/18/2021 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 18 of 28 Docket No. RP15-904-003 - 2 - On June 4, 2021, GTN filed a motion to extend GTN’s obligation to file an NGA section 4 rate case until April 1, 2022. The Commission approved the extension of time on June 28, 2021.5 This Settlement resolves issues regarding GTN’s rates and rate filing obligations. The Settlement maintains existing tariff recourse rates and establishes depreciation rates and a carbon tax regulatory asset. It also provides for the establishment of income tax allowance and accumulated deferred income tax in the future. In addition, it establishes that after December 31, 2023, GTN will report to settling parties the expenses, capital expenditures and amounts recovered relating to dithiazine contamination and remediation. GTN states that the Settlement establishes a rate case moratorium through December 31, 2023 and a comeback provision to file for rates to become effective no later than April 1, 2024, accounting for any Commission-imposed suspension period. GTN further states that the standard of review for modifications by the Commission to the terms of the Settlement “shall be the most stringent standard permissible under applicable law.”6 Public notice of the filing was issued on October 1, 2021. Interventions and protests were due as provided in section 154.210 of the Commission’s regulations.7 Pursuant to Rule 214,8 all timely filed motions to intervene are granted. The Canadian Association of Petroleum Producers intervened, supporting the Settlement. No protests or adverse comments were filed. The Settlement appears to provide that the standard of review applicable to modifications to the Settlement proposed by third parties and the Commission acting sua sponte “shall be the most stringent standard permissible under applicable law.”9 Although we do not decide in this order what standard of review applies to the Settlement or any component of it, we clarify the framework that would apply if the Commission were required to determine the standard of review in a later challenge to the Settlement by a third party or the Commission acting sua sponte. 5 Gas Transmission Northwest LLC, 175 FERC ¶ 61,250 (2021). 6 Settlement at article V and article XIII. 7 18 C.F.R. § 154.210 (2020). 8 18 C.F.R. § 385.214 (2020). 9 Settlement at article V and article XIII. Document Accession #: 20211118-3098 Filed Date: 11/18/2021 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 19 of 28 Docket No. RP15-904-003 - 3 - The Mobile-Sierra “public interest” presumption applies to an agreement only if the agreement has certain characteristics that justify the presumption. In ruling on whether the characteristics necessary to justify a Mobile-Sierra presumption are present, the Commission must determine whether the agreement at issue embodies either: (1) individualized rates, terms, or conditions that apply only to sophisticated parties who negotiated them freely at arm’s length; or (2) rates, terms, or conditions that are generally applicable or that arose in circumstances that do not provide the assurance of justness and reasonableness associated with arm’s-length negotiations. Unlike the latter, the former constitute contract rates, terms, or conditions that necessarily qualify for a Mobile-Sierra presumption. In New England Power Generators Association v. FERC,10 however, the Court of Appeals for the D.C. Circuit determined that the Commission is legally authorized to impose a more rigorous application of the statutory “just and reasonable” standard of review on future changes to agreements that fall within the second category described above. We find that the uncontested Settlement appears to be fair and reasonable and in the public interest. The Settlement is supported or not opposed by all parties to the proceeding and establishes a rate moratorium. Therefore, we approve the Settlement as proposed to be effective January 1, 2022. The Commission’s approval of the Settlement does not constitute approval of, or precedent regarding, any principle or issue in this proceeding. By direction of the Commission. Commissioner Danly is concurring with a separate statement attached. Kimberly D. Bose, Secretary. 10 New England Power Generators Ass’n v. FERC, 707 F.3d 364, 370-371 (D.C. Cir. 2013). Document Accession #: 20211118-3098 Filed Date: 11/18/2021 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 20 of 28 UNITED STATES OF AMERICA FEDERAL ENERGY REGULATORY COMMISSION Gas Transmission Northwest LLC Docket No. RP15-904-003 (Issued November 18, 2021) DANLY, Commissioner, concurring: I agree with the Commission’s decision to approve Gas Transmission Northwest LLC’s Amended and Restated Stipulation and Agreement of Settlement (Settlement).1 As I stated in my dissent in Kinetica Deepwater Express, LLC, I suggest to anyone participating in the natural gas industry that it might be prudent to be clearer in your settlement agreements as to whether you are actually a party to that agreement.2 Though I understand that defining “Settling Parties” as parties that “either support or do not oppose”3 the Settlement is common in the industry, situations will almost certainly arise in which an entity’s status as party or non-party to a settlement will be dispositive. This will be even more important should the issue be presented to a body less indifferent to fundamentals of contract law than this Commission. For these reasons, I respectfully concur. ________________________ James P. Danly Commissioner 1 Gas Transmission Nw. LLC, 177 FERC ¶ 61,110 (2021). 2 Kinetica Deepwater Express, LLC, 175 FERC ¶ 61,048 (2021) (Danly, Comm’r, concurring in part and dissenting in part at P 10 n.12). 3 Settlement at Art. III(A) and App. A. Document Accession #: 20211118-3098 Filed Date: 11/18/2021 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 21 of 28 Gas Transmission Northwest LLC PART 4.1 FERC Gas Tariff 4.1 - -A FTS-1, LFS- v.19.0.0 January 1, 2020 Accepted: STATEMENT OF EFFECTIVE RATES AND CHARGES FOR TRANSPORTATION OF NATURAL GAS Rate Schedules FTS-1, LFS-1, and FHS For Rate Schedules FTS-1 and LFS-1: RESERVATION DAILY DAILY MILEAGE (a) NON-MILEAGE (b) DELIVERY (c) FUEL (d) (Dth-MILE) (Dth) (Dth-MILE) (Dth-MILE) Max. Min. Max. Min. Max. Min. Max. Min. BASE 0.000362 0.000000 0.028612 0.000000 0.000016 0.000016 0.0050% 0.0000% STF (e) (e) 0.000000 (e) 0.000000 0.000016 0.000016 0.0050% 0.0000% EXTENSION CHARGES MEDFORD E-1 (f) 0.002511 0.000000 0.004223 0.000000 0.000026 0.000026 --- --- E-2 (h) 0.002972 0.000000 --- --- 0.000000 0.000000 --- --- (Diamond 1) E-2 (h) 0.001166 0.000000 --- --- 0.000000 0.000000 --- --- (Diamond 2) COYOTE SPRINGS E-3 (i) 0.001167 0.000000 0.001168 0.000000 0.000000 0.000000 --- --- CARTY LATERAL E-4 (p) --- --- 0.151492 0.000000 0.000000 0.000000 --- --- OVERRUN CHARGE (j) --- --- --- --- --- --- --- --- SURCHARGES ACA (k) --- --- --- --- (k) (k) --- --- Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 22 of 28 " " " " " " " " " " " OREGON MALIN MS KINGSLEY MS CHASE ROAD CARTY !'!' CARTY GENERATING STATION THREEMILE ROAD DAIRY R/D !' ATTALIA !'LYONS FERRY IDAHO NEVADA WASHINGTON KINGSGATE BORDER MS SAGLE SALES MS TUSCARORA MS SPOKANE SUMARY MS MADRAS MS SOUTH HERMISTON MS RATHDRUM GEN. MS STANFIELD MS PHOENIX / MEDFORD MICA MS KLAMATHEXPANSION MS BEND MS LA PINE MS MOYIE SPRINGS MS PRINEVILLE MS PALOUSE MS REDMOND MS ATHOL MS STEARNS MS SCHWEITZER MS CHEMULT MS GILCHRIST MS PRONGHORN MS ROSALIA SALES SAINT JOHN SALES LACROSSE MS SPANGLE MS NORTH BEND MS STANFIELD CITY MS COYOTE SPRINGS II MS CALPINE MS DOVER BAY MS KOSMOS FARMS MS CSBRR MS SANDPOINT MS KLAMATH COGEN. MS COYOTE V MS BONNERS FERRY MS COYOTE SPRINGS MS TURQUOISE FLATS MS LANCASTER POWER LLC RATHDRUM CITY MS WEST KLAMATHTAP MS SOUTH BEND MS !' HARPOLD SALES PACIFIC GAS & ELECTRIC PIPELINE TC PIPELINE RUBY PIPELINE TUSCARORA PIPELINE NORTHWEST PIPELINE CALIFORNIA NEVADA !' !' !' !'!' !' !'!' !' !' !' !' !'!' !' !' !' !' !' !' !' !'!'!'!'!' !' !' !' !' !' !' !' !'!' !' !' !' !' !' !' !' !' !' !'!' !'!' !' !'!' ThurstonCounty San JuanCounty San Juan County San JuanCounty San JuanCounty Klamath County LatahCounty ElmoreCounty MarionCounty PacificCounty PacificCounty OwyheeCounty KittitasCounty AdamsCountyWheelerCounty Clatsop County ClallamCounty HumboldtCounty FranklinCounty Idaho County PolkCounty JacksonCounty SnohomishCounty SnohomishCounty LincolnCounty BoiseCounty AsotinCounty CrookCounty ShastaCounty Cowlitz County BakerCounty UmatillaCounty Jefferson CountyLinn County SiskiyouCounty WascoCounty MasonCounty MasonCounty Douglas County Benton County King County King County BentonCounty SkagitCounty SkagitCounty WhatcomCounty WhatcomCounty WhatcomCounty WhatcomCounty LakeCounty GemCounty PendOreilleCounty Harney County KlickitatCounty YamhillCounty ClarkCounty LassenCounty Grays HarborCounty GraysHarborCounty Canyon County Sherman County WhitmanCounty SpokaneCounty Valley County BonnerCounty Hood RiverCounty AdamsCounty UnionCounty LewisCounty IslandCounty IslandCounty DouglasCounty MorrowCounty WahkiakumCounty GilliamCounty Benewah County OkanoganCounty WashingtonCounty PayetteCounty ColumbiaCounty KitsapCountyKitsap County GarfieldCounty ElkoCounty LewisCounty SkamaniaCounty MultnomahCounty LaneCounty Walla Walla County GrantCounty ModocCounty Grant County ColumbiaCounty MalheurCounty WashoeCounty KootenaiCounty YakimaCounty PierceCounty PierceCounty PierceCounty StevensCounty Washington County BoundaryCounty WallowaCounty Nez PerceCounty DeschutesCounty AdaCounty JeffersonCounty JeffersonCounty JeffersonCounty ChelanCounty ClackamasCounty Ferry County ³ GAS TRANSMISSION NORTHWEST LLC SYSTEM MAP MARCH 31, 2021 0 40 8020 Scale in Miles This map supercedes FERC_GTN_2016.mxd R:\gis\16-Mapping\Tariff maps\Tariff map 2021\GTN\GTN_TARIFF_04062021.mxd !'Meter Station "Compressor Station GTN Location DRN Mile Post Kingsgate 3498 0.00 Moyie Springs 198186 22.00 Bonners Ferry 3503 27.04 Schweitzer 159304 55.50 Sandpoint 3496 59.26 Dover Bay 634335 61.14 Sagle Sales 769368 65.22 Athol 160164 84.77 Rathdrum City 3539 97.64 Rathdrum Gen Tap 160138 97.64 Lancaster 314085 99.78 Chase Road Delivery 1389605 102.50 Spokane City 28203 108.29 Spokane Summary 28201 108.29 Mica 28204 121.15 Spangle 28205 134.18 Rosalia 28245 145.71 St. John 28246 158.89 Palouse 217745 172.07 Lacrosse 28247 182.79 Lyons Ferry 21747 206.50 Attalia 21750 252.71 Kosmos Farm 159305 271.66 Stanfield 18503 277.37 Stanfield City 18505 282.76 Calpine H.P.P.314578 282.88 South Hermiston 217744 289.83 CSBRR 198185 304.22 Coyote Springs 198184 304.23 Coyote Springs 2 314579 304.24 Coyote 5 217723 304.25 Carty 140177 319.50 Carty Generating Station 1401645 319.60 ThreeMile Road Dairy D 21748 319.70 ThreeMile Road Dairy R 21749 319.70 Madras 18430 410.16 Prineville 18432 426.80 Redmond 18402 438.30 Pronghorn Tap 360889 445.80 North Bend 233740 450.28 Bend 18403 454.51 South Bend 217724 457.50 Stearns 18404 469.19 Lapine 159307 483.90 Gilchrist 18437 500.97 Chemult 18440 519.44 Harpold Sales 1402105 599.23 Kingsley Field Tap 473654 599.26 Klamath CoGen 288499 599.27 West Klamath Tap 198183 599.28 Klamath Expansion 311972 599.29 Phoenix Medford 198182 599.30 Turquoise Flats 1049174 609.80 Tuscarora/GTN Interconnect 190094 609.80 Malin 1820 612.46 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 23 of 28 MOUNTAINWEST PIPELINE, LLC (2 pages) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 24 of 28 FEDERAL ENERGY REGULATORY COMMISSION WASHINGTON, DC 20426 OFFICE OF ENERGY MARKET REGULATION MountainWest Pipeline, LLC Docket No. RP23-222-000 Issued: December 15, 2022 On November 30, 2022, MountainWest Pipeline, LLC filed a tariff record1 to reflect a decrease in its Fuel Gas Reimbursement Percentage from 1.05% to 0.90%. Pursuant to authority delegated to the Director, Division of Pipeline Regulation, under 18 C.F.R. § 375.307, the tariff record is accepted, effective January 1, 2023, as requested. The filing was publicly noticed. No protests or adverse comments were filed. Pursuant to Rule 214 of the Commission’s regulations (18 C.F.R. § 385.214), notices of intervention, timely-filed motions to intervene, and any unopposed motions to intervene out-of-time filed before the issuance date of this order are granted. This action shall not be construed as a waiver of the requirements of section 7 of the Natural Gas Act, as amended; nor shall it be construed as constituting approval of the referenced filing or of any rate, charge, classification, or any rule, regulation, or practice affecting such rate or service contained in the applicant’s tariff; nor shall such acceptance be deemed as recognition of any claimed contractual right or obligation associated therewith; and such acceptance is without prejudice to any findings or orders which have been or may hereafter be made by the Commission in any proceeding now pending or hereafter instituted by or against the applicant. This order constitutes final agency action. Requests for rehearing by the Commission may be filed within 30 days of the date of issuance of this order, pursuant to 18 C.F.R. § 385.713. Issued by: Marsha K. Palazzi, Director, Division of Pipeline Regulation 1 MountainWest Pipeline, LLC, Tariffs, Statement of Rates, Statement of Rates (21.0.0). Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 25 of 28 MountainWest Pipeline, LLC FERC Gas Tariff Section Version: On: November 30, 2022 Effective On: STATEMENT OF RATES Base Rate Schedule/ Tariff Type of Charge Rate ($) (a) (b) PEAKING STORAGE Firm Peaking Storage Service - PKS Monthly Reservation Charge Maximum 4/ ........................................................................................................................... 2.87375 Minimum................................................................................................................................ 0.00000 Usage Charge Injection ................................................................................................................................ 0.03872 Withdrawal ............................................................................................................................. 0.03872 CLAY BASIN STORAGE Firm Storage Service - FSS Monthly Reservation Charge Deliverability Maximum 4/ ......................................................................................................................... 2.85338 Minimum .............................................................................................................................. 0.00000 Capacity Maximum ............................................................................................................................. 0.02378 Minimum .............................................................................................................................. 0.00000 Usage Charge Injection1/ ............................................................................................................................. 0.01049 Withdrawal ............................................................................................................................. 0.01781 Authorized Overrun Charge ..................................................................................................................... Maximum1/ ............................................................................................................................ 0.30315 Minimum1/ ............................................................................................................................. 0.01781 Interruptible Storage Service - ISS Usage Charge Inventory 5/ Maximum ............................................................................................................................. 0.05927 Minimum .............................................................................................................................. 0.00000 Injection1/ ............................................................................................................................. 0.01049 Withdrawal ............................................................................................................................. 0.01781 OPTIONAL VOLUMETRIC RELEASES / Peaking Storage Service - PKS Maximum 4/ ............................................................................................................................. 3.40890 Minimum ................................................................................................................................. 0.00000 Firm Storage Service - FSS Maximum 4/ ............................................................................................................................. 0.57068 Minimum ................................................................................................................................. 0.00000 Storage Usage Charges Applicable to Volumetric Releases 6/ Peaking Storage Service - PKS: ................................................................................................................. Injection .................................................................................................................................. 0.03872 Withdrawal ............................................................................................................................... 0.03872 Clay Basin Storage Service - FSS: Injection1/ ............................................................................................................................... 0.01049 Withdrawal ............................................................................................................................... 0.01781 PARK AND LOAN SERVICE - PAL1 Daily Charge Maximum ................................................................................................................................ 0.30315 Minimum ................................................................................................................................ 0.00000 Delivery Charge1/ ....................................................................................................................... 0.02830 FUEL REIMBURSEMENT - 2.0% (0.2% utility and 1.8% compressor fuel) for Rate Schedule PAL1 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 26 of 28 FEDERAL ENERGY REGULATORY COMMISSION ANNUAL CHARGES UNIT CHARGE (1 page) Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 27 of 28 Exhibit No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 28 of 28 EXHIBIT NOS. 5-13 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY (9 pages) IN T E R M O U N T A I N G A S C O M P A N Y Su m m a r y o f G a s C o s t C h a n g e s 10 / 1 / 2 0 2 2 & 2 / 1 / 2 0 2 3 An n u a l T h e r m s / P r i c e s T o t a l A n n u a l A n n u a l T h e r m s / 1 0 / 1 / 2 0 2 3 T o t a l A n n u a l IN T - G - 2 3 - 0 4 C o s t o f G a s A l l o c a t o r s (1 ) Li n e Bil l i n g D e t e r m i n a n t s I N T - G - 2 2 - 0 4 Co s t B i l l i n g D e t e r m i n a n t s P r i c e s Co s t An n u a l No . De s c r i p t i o n IN T - G - 2 2 - 0 4 & I N T - G - 2 2 - 0 8 I N T - G - 2 2 - 0 4 I N T - G - 2 3 - 0 4 I N T - G - 2 3 - 0 4 I N T - G - 2 3 - 0 4 Dif f e r e n c e RS GS - 1 LV - 1 (a ) (b ) (c ) (d ) (e ) (f) (g ) (h ) (i) (j) (k ) 1 DE M A N D C H A R G E S : 2 Tr a n s p o r t a t i o n : 3 NW P T F - 1 R e s e r v a t i o n ( F u l l R a t e ) (2 ) 89 4 , 7 5 7 , 3 5 0 0 . 0 3 9 4 7 $ 35 , 3 1 7 , 6 2 2 $ 89 7 , 2 0 8 , 7 4 0 0.0 3 7 5 6 $ 33 , 7 0 1 , 1 8 0 $ (1 , 6 1 6 , 4 4 2 ) $ (1 , 1 0 4 , 6 1 2 ) $ (4 8 6 , 0 5 3 ) $ (2 5 , 7 7 7 ) $ 4 (3 ) 37 6 , 4 7 9 , 6 0 0 0. 0 1 5 8 0 5,9 4 9 , 0 9 5 34 4 , 5 8 8 , 6 4 0 0.0 1 5 7 1 5, 4 1 5 , 1 6 5 (5 3 3 , 9 3 0 ) (3 6 4 , 8 6 6 ) (1 6 0 , 5 4 9 ) (8 , 5 1 5 ) 5 Up s t r e a m C a p a c i t y ( F u l l R a t e ) (4 ) 92 1 , 6 9 0 , 4 3 0 0. 0 1 1 2 1 10 , 3 2 8 , 8 8 9 1 , 0 1 5 , 5 3 3 , 9 3 1 0.0 2 8 9 4 29 , 3 8 8 , 7 5 9 19 , 0 5 9 , 8 7 0 13 , 0 2 4 , 7 5 3 5,7 3 1 , 1 6 9 30 3 , 9 4 8 6 Up s t r e a m C a p a c i t y ( D i s c o u n t e d ) (5 ) 45 2 , 3 1 1 , 6 5 0 0. 0 2 0 0 6 9,0 7 1 , 4 8 4 45 3 , 5 5 0 , 8 6 0 0.0 2 1 2 1 9, 6 2 0 , 6 1 6 54 9 , 1 3 2 37 5 , 2 5 5 16 5 , 1 2 0 8, 7 5 7 7 Sto r a g e : 8 S G S - 2 F 9 D e m a n d 30 3 , 3 7 0 0. 0 0 1 5 6 17 2 , 9 6 2 (6 ) 30 3 , 3 7 0 0.0 0 2 2 2 24 5 , 9 9 0 (7 ) 73 , 0 2 8 49 , 9 0 4 21 , 9 5 9 1, 1 6 5 10 C a p a c i t y D e m a n d 10 , 9 2 0 , 9 9 0 0. 0 0 0 0 6 22 7 , 2 0 9 (6 ) 10 , 9 2 0 , 9 9 0 0.0 0 0 0 8 32 3 , 1 0 2 (7 ) 95 , 8 9 4 65 , 5 3 0 28 , 8 3 5 1, 5 2 9 11 T F - 2 R e s e r v a t i o n 10 , 9 2 0 , 9 9 0 0. 0 3 9 0 3 42 6 , 2 7 2 10 , 9 2 0 , 9 9 0 0.0 3 7 2 8 40 7 , 0 8 1 (1 9 , 1 9 1 ) (1 3 , 1 1 4 ) (5 , 7 7 1 ) (3 0 6 ) 12 T F - 2 R e d e l i v e r y C h a r g e 10 , 9 2 0 , 9 9 0 0. 0 0 0 8 3 9,0 8 6 10 , 9 2 0 , 9 9 0 0.0 0 0 9 4 10 , 2 1 1 1,1 2 5 76 9 33 8 18 13 L S - 2 F 14 D e m a n d 1,5 5 1 , 7 5 0 0 . 0 0 2 5 9 1,4 6 5 , 2 4 9 (6 ) 1,5 5 1 , 7 5 0 0.0 0 3 1 3 1, 7 7 7 , 4 2 1 (7 ) 31 2 , 1 7 2 21 3 , 3 2 6 93 , 8 6 8 4, 9 7 8 15 C a p a c i t y 14 , 7 5 1 , 3 5 0 0 . 0 0 0 3 3 1,7 8 2 , 1 8 7 (6 ) 14 , 7 5 1 , 3 5 0 0.0 0 0 4 0 2, 1 6 0 , 5 6 7 (7 ) 37 8 , 3 8 0 25 8 , 5 7 0 11 3 , 7 7 6 6, 0 3 4 16 L i q u e f a c t i o n 14 , 7 5 1 , 3 5 0 0 . 0 9 0 8 6 1,3 4 0 , 2 3 4 14 , 7 5 1 , 3 5 0 0.0 5 8 6 5 86 5 , 1 0 8 (4 7 5 , 1 2 6 ) (3 2 4 , 6 8 2 ) (1 4 2 , 8 6 7 ) (7 , 5 7 7 ) 17 V a p o r i z a t i o n 14 , 7 5 1 , 3 5 0 0 . 0 0 3 3 9 49 , 9 4 8 14 , 7 5 1 , 3 5 0 0.0 0 7 2 7 10 7 , 2 7 2 57 , 3 2 4 39 , 1 7 3 17 , 2 3 7 91 4 18 T F - 2 R e s e r v a t i o n 14 , 7 5 1 , 3 5 0 0 . 0 3 9 0 3 57 5 , 7 2 5 14 , 7 5 1 , 3 5 0 0.0 3 7 2 7 54 9 , 8 0 3 (2 5 , 9 2 2 ) (1 7 , 7 1 4 ) (7 , 7 9 5 ) (4 1 3 ) 19 T F - 2 R e d e l i v e r y C h a r g e 14 , 7 5 1 , 3 5 0 0 . 0 0 0 8 3 12 , 2 7 3 14 , 7 5 1 , 3 5 0 0.0 0 0 9 4 13 , 7 9 3 1,5 2 0 1,0 3 9 45 7 24 20 O t h e r S t o r a g e F a c i l i t i e s - (8 ) - - - CO M M O D I T Y C H A R G E S : 22 T o t a l P r o d u c e r / S u p p l i e r P u r c h a s e s I n c l u d i n g S t o r a g e 44 0 , 5 8 9 , 1 9 4 0. 5 2 8 0 8 23 2 , 6 6 6 , 3 4 2 44 0 , 5 8 9 , 1 9 4 0.3 0 4 5 5 13 4 , 1 8 1 , 4 3 9 (9 8 , 4 8 4 , 9 0 3 ) (9 ) (6 3 , 7 8 0 , 3 3 5 ) (3 1 , 4 0 4 , 5 7 2 ) (3 , 2 9 9 , 9 9 6 ) 23 TO T A L A N N U A L C O S T D I F F E R E N C E (8 0 , 6 2 7 , 0 6 9 ) $ (5 1 , 5 7 7 , 0 0 4 ) $ (2 6 , 0 3 4 , 8 4 8 ) $ (3 , 0 1 5 , 2 1 7 ) $ 24 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 2 2 - 1 2 / 3 1 / 2 2 ) 28 5 , 3 3 2 , 3 2 6 14 0 , 4 9 3 , 7 6 6 14 , 7 6 3 , 1 0 2 25 A v e r a g e B a s e R a t e C h a n g e ( L i n e 2 3 d i v i d e d b y L i n e 2 4 ) (0 . 1 8 0 7 6 ) $ (0 . 1 8 5 3 1 ) $ (0 . 2 0 4 2 4 ) $ 26 Ot h e r P e r m a n e n t C h a n g e s P r o p o s e d : 27 E l i m i n a t i o n o f T e m p o r a r y C r e d i t s ( S u r c h a r g e s ) f r o m C a s e N o . I N T - G - 2 2 - 0 4 0.0 0 0 5 7 (0 . 0 1 4 4 5 ) (0 . 0 3 2 4 7 ) 28 Ad j u s t m e n t t o F i x e d C o s t C o l l e c t i o n R a t e (1 0 ) (0 . 0 0 4 5 7 ) (0 . 0 1 4 8 0 ) (0 . 0 1 1 9 4 ) 29 To t a l P e r m a n e n t C h a n g e s P r o p o s e d ( L i n e s 2 5 t h r o u g h 2 8 ) (0 . 1 8 4 7 6 ) (0 . 2 1 4 5 6 ) (0 . 2 4 8 6 5 ) 30 Te m p o r a r y S u r c h a r g e ( C r e d i t ) P r o p o s e d (1 1 ) (0 . 0 0 0 7 8 ) (0 . 0 0 3 7 7 ) 0.0 3 2 5 3 31 Pro p o s e d A v e r a g e P e r T h e r m C h a n g e i n I n t e r m o u n t a i n G a s C o m p a n y T a r i f f ( L i n e s 2 9 t h r o u g h 3 0 ) (0 . 1 8 5 5 4 ) $ (0 . 2 1 8 3 3 ) $ (0 . 2 1 6 1 2 ) $ (1 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 5 , C o l u m n s ( b ) - ( d ) (2 ) Se e W o r k p a p e r N o . 1 , P a g e 1 (3 ) Se e W o r k p a p e r N o . 1 , P a g e 2 (4 ) Se e W o r k p a p e r N o . 2 , P a g e 1 (5 ) Se e W o r k p a p e r N o . 2 , P a g e 2 (6 ) Pri c e R e f l e c t s D a i l y C h a r g e ; C o l u m n ( d ) e q u a l s C o l u m n ( b ) t i m e s C o l u m n ( c ) t i m e s 3 6 5 . A c t u a l p r i c e s i n c l u d e 6 d e c i m a l s . (7 ) Pri c e R e f l e c t s D a i l y C h a r g e ; C o l u m n ( g ) e q u a l s C o l u m n ( e ) t i m e s C o l u m n ( f ) t i m e s 3 6 6 . A c t u a l p r i c e s i n c l u d e 6 d e c i m a l s . (8 ) Se e W o r k p a p e r N o . 3 , L i n e 2 9 , C o l u m n ( e ) (9 ) Lin e 2 2 C o l u m n ( f ) m i n u s C o l u m n ( c ) t i m e s L i n e 2 4 C o l u m n s ( i ) - ( k ) (1 0 ) Se e E x h i b i t N o . 6 , L i n e 2 5 , C o l u m n s ( e ) - ( g ) (1 1 ) Se e E x h i b i t N o . 7 , L i n e 7 , C o l u m n s ( b ) - ( d ) Exhibit No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Ga s T r a n s p o r t a t i o n a n d S t o r a g e C o s t s Fr o m C a s e N o . I N T - G - 2 2 - 0 4 An n u a l T h e r m s / 10 / 1 / 2 0 2 2 An n u a l IN T - G - 2 3 - 0 4 C o s t o f G a s A l l o c a t o r s (1 ) Li n e Bi l l i n g D e t e r m i n a n t s Pr i c e s Co s t No . De s c r i p t i o n IN T - G - 2 2 - 0 4 IN T - G - 2 2 - 0 4 IN T - G - 2 2 - 0 4 RS GS - 1 LV - 1 (a ) (b ) (c ) (d ) (e ) (f ) (g ) 1 DE M A N D C H A R G E S : 2 Tr a n s p o r t a t i o n : 3 89 4 , 7 5 7 , 3 5 0 0. 0 3 9 4 7 $ 35 , 3 1 7 , 6 2 2 $ 24 , 1 3 4 , 6 5 0 $ 10 , 6 1 9 , 7 6 2 $ 56 3 , 2 1 0 $ 4 N W P T F - 1 R e s e r v a t i o n ( D i s c o u n t e d ) 37 6 , 4 7 9 , 6 0 0 0. 0 1 5 8 0 5,9 4 9 , 0 9 5 4, 0 6 5 , 3 7 4 1, 7 8 8 , 8 5 1 94 , 8 7 0 5 U p s t r e a m C a p a c i t y ( F u l l R a t e ) 92 1 , 6 9 0 , 4 3 0 0. 0 1 1 2 1 10 , 3 2 8 , 8 8 9 7, 0 5 8 , 3 4 9 3, 1 0 5 , 8 2 5 16 4 , 7 1 5 6 U p s t r e a m C a p a c i t y ( D i s c o u n t e d ) 45 2 , 3 1 1 , 6 5 0 0. 0 2 0 0 6 9,0 7 1 , 4 8 4 6, 1 9 9 , 0 8 9 2, 7 2 7 , 7 3 2 14 4 , 6 6 3 7 St o r a g e : 8 S G S - 2 F 9 D e m a n d 30 3 , 3 7 0 0. 0 0 1 5 6 17 2 , 9 6 2 (2 ) 11 8 , 1 9 6 52 , 0 0 8 2, 7 5 8 10 C a p a c i t y D e m a n d 10 , 9 2 0 , 9 9 0 0. 0 0 0 0 6 22 7 , 2 0 9 (2 ) 15 5 , 2 6 6 68 , 3 2 0 3, 6 2 3 11 T F - 2 R e s e r v a t i o n 10 , 9 2 0 , 9 9 0 0. 0 3 9 0 3 42 6 , 2 7 2 29 1 , 2 9 7 12 8 , 1 7 7 6, 7 9 8 12 T F - 2 R e d e l i v e r y C h a r g e 10 , 9 2 0 , 9 9 0 0. 0 0 0 8 3 9,0 8 6 6, 2 0 9 2, 7 3 2 14 5 13 L S - 2 F 14 D e m a n d 1, 5 5 1 , 7 5 0 0. 0 0 2 5 9 1,4 6 5 , 2 4 9 (2 ) 1, 0 0 1 , 2 9 3 44 0 , 5 9 0 23 , 3 6 6 15 C a p a c i t y 14 , 7 5 1 , 3 5 0 0. 0 0 0 3 3 1,7 8 2 , 1 8 7 (2 ) 1, 2 1 7 , 8 7 5 53 5 , 8 9 1 28 , 4 2 1 16 L i q u e f a c t i o n 14 , 7 5 1 , 3 5 0 0. 0 9 0 8 6 1,3 4 0 , 2 3 4 91 5 , 8 6 2 40 2 , 9 9 9 21 , 3 7 3 17 V a p o r i z a t i o n 14 , 7 5 1 , 3 5 0 0. 0 0 3 3 9 49 , 9 4 8 34 , 1 3 2 15 , 0 1 9 79 7 18 T F - 2 R e s e r v a t i o n 14 , 7 5 1 , 3 5 0 0. 0 3 9 0 3 57 5 , 7 2 5 39 3 , 4 2 8 17 3 , 1 1 6 9, 1 8 1 19 T F - 2 R e d e l i v e r y C h a r g e 14 , 7 5 1 , 3 5 0 0. 0 0 0 8 3 12 , 2 7 3 8,3 8 7 3, 6 9 0 19 6 20 O t h e r S t o r a g e F a c i l i t i e s 2,5 8 5 , 6 2 0 (3 ) 1, 7 6 6 , 9 0 9 77 7 , 4 7 8 41 , 2 3 3 21 To t a l F i x e d G a s C o s t C h a r g e s 69 , 3 1 3 , 8 5 5 $ 47 , 3 6 6 , 3 1 6 $ 20 , 8 4 2 , 1 9 0 $ 1, 1 0 5 , 3 4 9 $ 22 E s t i m a t e d S a l e s V o l u m e s ( 1 0 / 1 / 2 3 - 9 / 3 0 / 2 4 ) 29 7 , 7 7 1 , 7 5 9 14 3 , 6 4 2 , 5 3 9 14 , 7 0 7 , 0 0 0 23 F i x e d C o s t C o l l e c t i o n p e r T h e r m ( L i n e 2 1 d i v i d e d b y L i n e 2 2 ) 0.1 5 9 0 7 $ 0.1 4 5 1 0 $ 0.0 7 5 1 6 $ 24 IN T - G - 2 2 - 0 4 F i x e d C o s t C o l l e c t i o n p e r T h e r m 0.1 6 3 6 4 0.1 5 9 9 0 0.0 8 7 1 0 25 Ad j u s t m e n t t o F i x e d C o s t C o l l e c t i o n ( L i n e 2 3 m i n u s L i n e 2 4 ) (0 . 0 0 4 5 7 ) $ (0 . 0 1 4 8 0 ) $ (0 . 0 1 1 9 4 ) $ 26 GA S T R A N S P O R T A T I O N C O S T C A L C U L A T I O N : 27 A d j u s t e d F i x e d C o s t C o l l e c t i o n P e r T h e r m ( L i n e 2 3 ) 0.1 5 9 0 7 $ 0.1 4 5 1 0 $ 0.0 7 5 1 6 $ 28 In c r e m e n t a l F i x e d C o s t C o l l e c t i o n (4 ) 0.0 4 2 7 7 0.0 3 8 2 2 0.0 1 9 2 9 29 IN T - G - 2 3 - 0 4 G a s T r a n s p o r t a t i o n C o s t ( L i n e s 2 7 t h r o u g h 2 8 ) 0.2 0 1 8 4 $ 0.1 8 3 3 2 $ 0.0 9 4 4 5 $ (1 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 5 , C o l u m n s ( b ) - ( d ) (2 ) Pr i c e R e f l e c t s D a i l y C h a r g e ; C o l u m n ( d ) e q u a l s C o l u m n ( b ) t i m e s C o l u m n ( c ) t i m e s 3 6 5 . A c t u a l p r i c e s i n c l u d e 6 d e c i m a l s . (3 ) Se e W o r k p a p e r N o . 3 , L i n e 1 4 , C o l u m n ( e ) (4 ) Se e E x h i b i t N o . 5 , s u m o f L i n e s 1 - 2 0 d i v i d e d b y L i n e 2 4 , C o l u m n s ( i ) - ( k ) Exhibit No. 6 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Su m m a r y o f P r o p o s e d T e m p o r a r y S u r c h a r g e s ( C r e d i t s ) Li n e No . De s c r i p t i o n RS GS - 1 LV - 1 T- 3 T- 4 (a ) (b ) (c ) (d ) (e ) (f ) 1 (1 ) (0 . 0 1 3 7 5 ) $ (0 . 0 1 2 2 9 ) $ (0 . 0 0 6 2 0 ) $ - $ - $ 2 Pr o p o s e d T e m p o r a r y S u r c h a r g e ( C r e d i t ) - F i x e d C o s t s (2 ) (0 . 0 4 8 4 6 ) (0 . 0 5 0 7 6 ) (0 . 0 2 2 0 4 ) - - 3 P r o p o s e d T e m p o r a r y S u r c h a r g e ( C r e d i t ) - V a r i a b l e C o s t s 0. 0 6 1 5 6 (3 ) 0. 0 6 1 5 6 (3 ) 0. 0 6 1 9 5 (4 ) (0 . 0 0 0 3 1 ) (5 ) (0 . 0 0 5 8 7 ) (6 ) 4 LN G S a l e s C r e d i t s (7 ) (0 . 0 0 2 6 3 ) (0 . 0 0 2 3 4 ) (0 . 0 0 1 1 8 ) - (0 . 0 1 8 2 7 ) 5 De f e r r e d I n - P e r s o n P a y m e n t F e e s (8 ) 0. 0 0 0 0 9 0. 0 0 0 0 6 - - - 6 Re s i d e n t i a l E n e r g y E f f i c i e n c y F u n d s (9 ) 0. 0 0 2 4 1 - - - - 7 To t a l P r o p o s e d T e m p o r a r y S u r c h a r g e s ( C r e d i t s ) (0 . 0 0 0 7 8 ) $ (0 . 0 0 3 7 7 ) $ 0. 0 3 2 5 3 $ (0 . 0 0 0 3 1 ) $ (0 . 0 2 4 1 4 ) $ (1 ) Se e E x h i b i t N o . 8 , L i n e 5 , C o l u m n s ( c ) - ( e ) (2 ) Se e E x h i b i t N o . 9 , L i n e 9 , C o l u m n s ( c ) - ( e ) (3 ) Se e E x h i b i t N o . 1 0 , L i n e 6 , C o l u m n ( b ) p l u s L i n e 1 4 , C o l u m n ( b ) (4 ) Se e E x h i b i t N o . 1 0 , L i n e 6 , C o l u m n ( b ) p l u s L i n e 2 2 , C o l u m n ( b ) (5 ) Se e E x h i b i t N o . 1 0 , L i n e 2 2 , C o l u m n ( b ) (6 ) Se e E x h i b i t N o . 1 0 , L i n e 2 8 , C o l u m n ( b ) (7 ) Se e E x h i b i t N o . 1 1 , L i n e 7 , C o l u m n s ( c ) - ( f ) (8 ) Se e E x h i b i t N o . 1 2 , L i n e 6 , C o l u m n s ( c ) - ( d ) (9 ) Se e E x h i b i t N o . 1 3 , L i n e 5 , C o l u m n ( c ) Exhibit No. 7 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Al l o c a t i o n o f A n n u a l i z e d C r e d i t s R e s u l t i n g f r o m M a n a g e m e n t o f P i p e l i n e T r a n s p o r t a t i o n C a p a c i t y IN T - G - 2 3 - 0 4 C o s t o f G a s A l l o c a t o r s ( 1 ) Li n e No . De s c r i p t i o n To t a l RS GS - 1 LV - 1 (a ) (b ) (c ) (d ) (e ) 1 L o n g - t e r m N o r t h w e s t P i p e l i n e C a p a c i t y R e l e a s e s (4 , 0 1 0 , 0 0 0 ) $ (2 , 7 4 0 , 2 7 4 ) $ (1 , 2 0 5 , 7 7 9 ) $ (6 3 , 9 4 7 ) $ 2 U p s t r e a m P i p e l i n e C a p a c i t y R e l e a s e s (1 , 7 3 0 , 0 0 0 ) (1 , 1 8 2 , 2 1 3 ) (5 2 0 , 1 9 9 ) (2 7 , 5 8 8 ) 3 To t a l M a n a g e m e n t o f P i p e l i n e T r a n s p o r t a t i o n C a p a c i t y (5 , 7 4 0 , 0 0 0 ) $ (3 , 9 2 2 , 4 8 7 ) $ (1 , 7 2 5 , 9 7 8 ) $ (9 1 , 5 3 5 ) $ 4 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 2 2 - 1 2 / 3 1 / 2 2 ) 28 5 , 3 3 2 , 3 2 6 14 0 , 4 9 3 , 7 6 6 14 , 7 6 3 , 1 0 2 5 Pr o p o s e d P e r T h e r m P r i c e A d j u s t m e n t (0 . 0 1 3 7 5 ) $ (0 . 0 1 2 2 9 ) $ (0 . 0 0 6 2 0 ) $ (1 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 5 , C o l u m n s ( b ) - ( d ) Exhibit No. 8 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Pr o p o s e d T e m p o r a r y S u r c h a r g e s ( C r e d i t s ) - F i x e d C o s t s L i n e No . De s c r i p t i o n De f e r r e d Ac c o u n t 1 9 1 0 Es t i m a t e d Se p t . 3 0 , 2 0 2 3 Ba l a n c e ( 1 ) RS GS - 1 LV - 1 (a ) (b ) (c ) (d ) (e ) 1 Fi x e d G a s C o s t B a l a n c e A p p r o v e d i n P r i o r P G A ( A c c o u n t s 1 9 1 0 . 2 0 5 0 - 2 0 9 0 ) ( 2 ) 1, 1 6 1 , 8 3 0 $ 70 9 , 2 1 4 $ 43 2 , 4 7 0 $ 20 , 1 4 6 $ 2 Fi x e d C o s t C o l l e c t i o n A d j u s t m e n t ( A c c o u n t 1 9 1 0 . 2 2 0 0 ) ( 2 ) (2 2 , 1 6 6 , 3 8 9 ) (1 4 , 3 1 6 , 3 1 7 ) (7 , 5 1 0 , 1 9 0 ) (3 3 9 , 8 8 2 ) 3 Ca p a c i t y R e l e a s e s ( A c c o u n t 1 9 1 0 . 2 3 2 0 ) ( 3 ) (1 , 0 0 0 , 2 5 3 ) (6 8 3 , 5 3 3 ) (3 0 0 , 7 6 9 ) (1 5 , 9 5 1 ) 4 In t e r e s t ( A c c o u n t 1 9 1 0 . 2 4 3 0 ) ( 3 ) (5 5 4 , 6 6 0 ) (3 7 9 , 0 3 3 ) (1 6 6 , 7 8 2 ) (8 , 8 4 5 ) 5 Pip e l i n e T r a n s p o r t a t i o n C a p a c i t y R e l e a s e C r e d i t ( A c c o u n t 1 9 1 0 . 2 5 3 0 ) (2 ) (6 , 4 0 2 , 7 1 9 ) (4 , 3 0 6 , 2 7 6 ) (1 , 9 9 2 , 1 6 8 ) (1 0 4 , 2 7 5 ) 6 Am o r t i z a t i o n o f 1 9 1 0 . 2 5 3 0 ( A c c o u n t s 1 9 1 0 . 2 5 4 0 - 2 5 5 0 ) ( 2 ) 7, 6 7 8 , 3 0 2 5, 1 4 9 , 0 3 6 2, 4 0 5 , 8 2 0 12 3 , 4 4 6 7 To t a l F i x e d C o s t s (2 1 , 2 8 3 , 8 8 9 ) $ (1 3 , 8 2 6 , 9 0 9 ) $ (7 , 1 3 1 , 6 1 9 ) $ (3 2 5 , 3 6 1 ) $ 8 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 2 2 - 1 2 / 3 1 / 2 2 ) 28 5 , 3 3 2 , 3 2 6 14 0 , 4 9 3 , 7 6 6 14 , 7 6 3 , 1 0 2 9 Pr o p o s e d T e m p o r a r y S u r c h a r g e ( C r e d i t ) - F i x e d C o s t s (0 . 0 4 8 4 6 ) $ (0 . 0 5 0 7 6 ) $ (0 . 0 2 2 0 4 ) $ (1 ) Se e W o r k p a p e r N o . 5 , P a g e s 3 a n d 4 (2 ) Se e I N T - G - 2 2 - 0 4 A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 5 , C o l u m n s ( b ) - ( d ) (3 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 5 , C o l u m n s ( b ) - ( d ) Exhibit No. 9 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Proposed Temporary Surcharges (Credits) - Variable Costs Line No.Description Amount (a)(b) 1 Variable Amounts Which Apply to RS, GS-1, and LV-1: 2 Account 1910 Variable Costs 24,218,419$ (1) 3 Short-Term Interest Expense 3,212,406 (2) 4 Total Variable Costs 27,430,825$ 5 Normalized Sales Volumes (1/1/22 - 12/31/22)440,589,194 6 Proposed Temporary Surcharge (Credit) - Variable Costs 0.06226$ 7 Lost and Unaccounted For Gas Amounts Which Apply to RS and GS-1: 8 Lost and Unaccounted For Gas Amounts from INT-G-22-04 (Account 1910.2120)(911,923)$ (3) 9 Lost and Unaccounted For Gas Amortization (Account 1910.2130) 1,048,325 (4) 10 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-22-04 136,402 11 Lost and Unaccounted For Gas INT-G-23-04 (432,866) (5) 12 Total Lost and Unaccounted For Gas Amounts Which Apply to RS and GS-1 (296,464)$ 13 Normalized Sales Volumes (1/1/22 - 12/31/22)425,826,092 14 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For Gas Costs (0.00070)$ 15 Lost and Unaccounted For Gas Amounts Which Apply to LV-1, T-3, and T-4: 16 Lost and Unaccounted For Gas Amounts from INT-G-22-04 (Account 1910.2120)(311,162)$ (6) 17 Lost and Unaccounted For Gas Amortization (Account 1910.2140) 333,795 (7) 18 (Over)/Under Collection of Lost and Unaccounted For Gas from INT-G-22-04 22,633 19 Lost and Unaccounted For Gas INT-G-23-04 (145,718) (8) 20 Total Lost and Unaccounted For Gas Amounts Which Apply to LV-1, T-3, and T-4 (123,085)$ 21 Normalized Sales Volumes (1/1/22 - 12/31/22)399,061,477 22 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For Gas Costs (0.00031)$ 23 Convert T-4 Lost and Unaccounted For Temporary from a Volumetric Rate to a Demand Rate: 24 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For Gas Costs (Line 22)(0.00031)$ 25 Normalized T-4 Sales Volumes (1/1/22 - 12/31/22)340,008,634 26 Total Temporary Collected (105,403)$ 27 Billing Determinants Demand Volumes 17,962,920 28 Proposed Temporary Surcharge (Credit) - Lost and Unaccounted For T-4 Demand Rate (Line 26 Divided by Line 27)(0.00587)$ (1)See Workpaper No. 5, Page 1, Line 16, Column (f) (2)See Workpaper No. 7, Line 8, Column (b) (3)See Workpaper No. 5, Page 2, Line 2, Column (c) (4)See Workpaper No. 5, Page 2, Line 8, Column (d) (5)See Workpaper No. 5, Page 2, Line 30, Column (d), plus Line 36, Column (e) (6)See Workpaper No. 5, Page 2, Line 3, Column (c) (7)See Workpaper No. 5, Page 2, Line 14, Column (d) (8)See Workpaper No. 5, Page 2, Line 31, Column (d), plus Line 40, Column (e) Exhibit No. 10 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Al l o c a t i o n o f L N G S a l e s C r e d i t s L i n e No . De s c r i p t i o n De f e r r e d Ac c o u n t 1 9 1 0 Es t i m a t e d Se p t . 3 0 , 2 0 2 3 Ba l a n c e ( 1 ) RS GS - 1 LV - 1 T- 4 (a ) (b ) (c ) (d ) (e ) (f ) 1 (2 ) 41 , 0 1 5 $ 21 , 0 3 0 $ 10 , 5 4 3 $ 51 4 $ 8, 9 2 8 $ 2 (3 ) (2 3 , 6 0 8 ) (1 2 , 4 1 8 ) (5 , 4 6 4 ) (2 9 0 ) (5 , 4 3 6 ) 3 (3 ) (1 , 3 1 1 , 3 1 9 ) (6 8 9 , 7 7 6 ) (3 0 3 , 5 1 7 ) (1 6 , 0 9 6 ) (3 0 1 , 9 3 0 ) 4 (3 ) (1 2 9 , 1 8 8 ) (6 7 , 9 5 5 ) (2 9 , 9 0 2 ) (1 , 5 8 6 ) (2 9 , 7 4 5 ) 5 To t a l L N G S a l e s C r e d i t s (1 , 4 2 3 , 1 0 0 ) $ (7 4 9 , 1 1 9 ) $ (3 2 8 , 3 4 0 ) $ (1 7 , 4 5 8 ) $ (3 2 8 , 1 8 3 ) $ 6 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 2 2 - 1 2 / 3 1 / 2 2 ) 28 5 , 3 3 2 , 3 2 6 14 0 , 4 9 3 , 7 6 6 14 , 7 6 3 , 1 0 2 17 , 9 6 2 , 9 2 0 (4 ) 7 Pr o p o s e d P r i c e A d j u s t m e n t P e r T h e r m (0 . 0 0 2 6 3 ) $ (0 . 0 0 2 3 4 ) $ (0 . 0 0 1 1 8 ) $ (0 . 0 1 8 2 7 ) $ (1 ) Se e W o r k p a p e r N o . 5 , P a g e 4 , L i n e s 2 2 - 4 6 (2 ) Ba l a n c e t r a c k e d b y r a t e c l a s s (3 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 1 0 , C o l u m n s ( b ) - ( f ) (4 ) An n u a l i z e d T - 4 C o n t r a c t D e m a n d Exhibit No. 11 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 IN T E R M O U N T A I N G A S C O M P A N Y Al l o c a t i o n o f D e f e r r e d I n - P e r s o n P a y m e n t F e e s L i n e No . De s c r i p t i o n De f e r r e d Ac c o u n t 18 2 3 . 7 5 0 0 Es t i m a t e d Se p t . 3 0 , 2 0 2 3 Ba l a n c e ( 1 ) RS GS - 1 (a ) (b ) (c ) (d ) 1 De f e r r e d I n - P e r s o n P a y m e n t F e e s A p p r o v e d i n P r i o r P G A ( A c c o u n t 1 8 2 3 . 7 5 0 0 ) ( 2 ) 70 , 3 7 1 $ 51 , 0 6 2 $ 19 , 3 0 9 $ 2 Am o r t i z a t i o n o f D e f e r r e d I n - P e r s o n P a y m e n t F e e s A p p r o v e d i n P r i o r P G A (2 ) (8 2 , 5 2 1 ) (5 9 , 4 6 4 ) (2 3 , 0 5 7 ) 3 De f e r r e d I n - P e r s o n P a y m e n t F e e s ( 7 / 1 / 2 0 2 2 - 1 / 3 1 / 2 0 2 3 ) ( 3 ) 44 , 6 1 1 32 , 6 7 1 11 , 9 4 0 4 To t a l D e f e r r e d I n - P e r s o n P a y m e n t F e e s 32 , 4 6 1 $ 24 , 2 6 9 $ 8, 1 9 2 $ 5 N o r m a l i z e d S a l e s V o l u m e s ( 1 / 1 / 2 2 - 1 2 / 3 1 / 2 2 ) 28 5 , 3 3 2 , 3 2 6 14 0 , 4 9 3 , 7 6 6 6 Pr o p o s e d P r i c e A d j u s t m e n t P e r T h e r m 0. 0 0 0 0 9 $ 0. 0 0 0 0 6 $ (1 ) Se e W o r k p a p e r N o . 5 , P a g e 6 (2 ) Ba l a n c e t r a c k e d b y r a t e c l a s s (3 ) Se e A l l o c a t i o n F a c t o r o n W o r k p a p e r N o . 4 , L i n e 1 3 , C o l u m n s ( b ) - ( c ) Exhibit No. 12 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 Line No.Description Deferred Account 2540.38107 Estimated Sept. 30, 2023 Balance (1)RS (a)(b)(c) 1 Energy Efficiency Credit Approved in Prior PGA (Account 2540.38107)(4,850,000)$ (4,850,000)$ 2 Amortization of Energy Efficiency Credit Approved in Prior PGA 5,536,777 5,536,777 3 Total Residential Energy Efficiency Funds - Over-Refund 686,777$ 686,777$ 4 Normalized Sales Volumes (1/1/22 - 12/31/22)284,776,158 (2) 5 Proposed Per Therm Price Adjustment 0.00241$ (1)See Workpaper No. 5, Page 7 (2) INTERMOUNTAIN GAS COMPANY Residential Energy Efficiency Funds Does not include volumes for the IS-R rate class because the Energy Efficiency Charge is not applicable to Rate Schedule IS-R. Exhibit No. 13 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 NEWS RELEASE and CUSTOMER NOTICE CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY (2 pages) Intermountain Gas Company files decrease in prices as part of PGA filing BOISE, ID – August 14, 2023 – Intermountain Gas Company filed its annual purchased gas cost adjustment (PGA) application with the Idaho Public Utilities Commission to decrease its prices by an average of 20.6% or approximately $86.9 million. The PGA application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are reflected in its sales prices. If approved, the decrease would be effective Oct. 1, 2023. The primary reason for the proposed PGA decrease is a significant decrease in estimated gas commodity costs for the upcoming year when compared to Intermountain’s recently approved interim PGA. If approved, a typical residential customer would see a monthly decrease of $11.96, or 19.3% based on average weather and usage. Commercial customers, on average, would see a decrease of $72.88, or 24.4%, per month. The cost of natural gas is a straight passthrough to customers; Intermountain does not earn a profit on the cost of natural gas. Intermountain Gas urges all customers to use energy wisely. For more information about the company’s energy efficiency program and available rebates for installing high efficiency equipment, visit www.intgas.com/saveenergy. Conservation tips, information on government payment energy assistance and programs to help consumers level out their energy bills over the year can be found on the company’s website www.intgas.com. The request is a proposal and is subject to public review and approval by the PUC. A copy of the applications are available for review at the commission, its homepage www.puc.idaho.gov, as well as the company’s website www.intgas.com. Written comments regarding the applications may be filed with the commission. Customers may also subscribe to the commission’s RSS feed to review periodic updates via email. Intermountain Gas Company is a natural gas distribution company serving approximately 412,500 residential, commercial and industrial customers in 74 communities in southern Idaho. Intermountain is a subsidiary of MDU Resources Group, Inc., a member of the S&P MidCap 400 and the S&P High-Yield Dividend Aristocrats indices that provides essential products and services through its regulated energy delivery and construction services businesses. For more information about MDU Resources, see the company’s website at www.mdu.com. For more information about Intermountain, visit www.intgas.com. Media Contact: Mark Hanson at 701-530-1093 or mark.hanson@mduresources.com. NEWS RELEASE CUSTOMER NOTICE Intermountain Gas Company files decrease in prices as part of PGA filing BOISE, ID-August 14, 2023 Intermountain Gas Company filed its annual purchased gas cost adjustment (PGA) application with the Idaho Public Utilities Commission to decrease its prices by an average of 20.6% or approximately $86.9 million. The PGA application is filed each year to ensure the costs Intermountain incurs on behalf of its customers are reflected in its sales prices. If approved, the decrease would be effective Oct. 1, 2023. The primary reason for the proposed PGA decrease is a significant decrease in estimated gas commodity costs for the upcoming year when compared to Intermountain’s recently approved interim PGA. If approved, a typical residential customer would see a monthly decrease of $11.96, or 19.3% based on average weather and usage. Commercial customers, on average, would see a decrease of $72.88, or 24.4%, per month. The cost of natural gas is a straight passthrough to customers; Intermountain does not earn a profit on the cost of natural gas. Intermountain Gas urges all customers to use energy wisely. For more information about the company’s energy efficiency program and available rebates for installing high efficiency equipment, visit www.intgas.com/saveenergy. Conservation tips, information on government payment energy assistance and programs to help consumers level out their energy bills over the year can be found on the company’s website www.intgas.com. (continued on reverse side) 08/15/23 www.intgas.com The request is a proposal and is subject to public review and approval by the PUC. A copy of the applications are available for review at the commission, its homepage www.puc.idaho.gov, as well as the company’s website www.intgas.com. Written comments regarding the applications may be filed with the commission. Customers may also subscribe to the commission’s RSS feed to review periodic updates via email. Intermountain Gas Company is a natural gas distribution company serving approximately 412,500 residential, commercial and industrial customers in 74 communities in southern Idaho. Intermountain is a subsidiary of MDU Resources Group, Inc., a member of the S&P MidCap 400 and the S&P High-Yield Dividend Aristocrats indices that provides essential products and services through its regulated energy delivery and construction services businesses. For more information about MDU Resources, see the company’s website at www.mdu.com. For more information about Intermountain Gas Company, visit www.intgas.com. CUSTOMER SERVICE: 800-548-3679 MON-FRI 7:30 a.m. - 6:30 p.m. WORKPAPER NOS. 1-7 CASE NO. INT-G-23-04 INTERMOUNTAIN GAS COMPANY (14 pages) INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-1 Full Rate Demand Costs Line INT-G-22-04 INT-G-22-04 INT-G-22-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 1 TF-1 Reservation Contract #1 412,537,600 0.039876$ 16,450,268$ 2 TF-1 Reservation Contract #2 25,550,000 0.040789 1,042,155 3 TF-1 Reservation Contract #3 73,000,000 0.039033 2,849,412 4 TF-1 Reservation Contract #4 26,429,650 0.039033 1,031,629 5 TF-1 Reservation Contract #5 32,850,000 0.039033 1,282,233 6 TF-1 Reservation Contract #6 36,500,000 0.039033 1,424,702 7 TF-1 Reservation Contract #7 87,600,000 0.039033 3,419,296 8 TF-1 Reservation Contract #8 18,250,000 0.039033 712,353 9 TF-1 Reservation Contract #9 104,495,850 0.039033 4,078,784 10 TF-1 Reservation Contract #10 26,462,500 0.039033 1,032,914 11 TF-1 Reservation Contract #11 51,081,750 0.039033 1,993,876 12 Total 894,757,350 35,317,622$ Line INT-G-23-04 INT-G-23-04 INT-G-23-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 13 TF-1 Reservation Contract #1 413,667,840 0.038016$ 15,726,192$ 14 TF-1 Reservation Contract #2 25,620,000 0.037174 952,390 15 TF-1 Reservation Contract #3 73,200,000 0.037174 2,721,113 16 TF-1 Reservation Contract #4 26,502,060 0.037174 985,177 17 TF-1 Reservation Contract #5 32,940,000 0.037174 1,224,503 18 TF-1 Reservation Contract #6 36,600,000 0.037174 1,360,556 19 TF-1 Reservation Contract #7 87,840,000 0.037174 3,265,335 20 TF-1 Reservation Contract #8 18,300,000 0.037174 680,278 21 TF-1 Reservation Contract #9 104,782,140 0.037174 3,895,134 22 TF-1 Reservation Contract #10 26,535,000 0.037174 986,403 23 TF-1 Reservation Contract #11 51,221,700 0.037174 1,904,099 24 Total 897,208,740 33,701,180$ 25 Total Annual Cost Difference (Line 24 minus Line 12)(1,616,442)$ (3) (1)Column (d) divided by Column (b), rounded to 6 decimal places (2) Sum of the calculated monthly costs (3) See Exhibit No. 5, Line 3, Column (h) Workpaper No. 1 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 2 INTERMOUNTAIN GAS COMPANY Summary of Northwest Pipeline TF-1 Discounted Demand Costs Line INT-G-22-04 INT-G-22-04 INT-G-22-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 1 TF-1 Reservation Contract #1 18,250,000 0.025372$ 463,030$ 2 TF-1 Reservation Contract #2 58,400,000 0.025371 1,481,690 3 TF-1 Reservation Contract #3 36,500,000 0.023420 854,818 4 TF-1 Reservation Contract #4 32,850,000 0.008500 279,225 5 TF-1 Reservation Contract #5 11,497,500 0.035130 403,904 6 TF-1 Reservation Contract #6 4,530,000 0.031227 141,457 7 TF-1 Reservation Contract #7 63,688,850 0.009758 621,492 8 TF-1 Reservation Contract #8 59,513,250 0.013662 813,041 9 TF-1 Reservation Contract #9 91,250,000 0.009758 890,438 10 Total 376,479,600 5,949,095$ Line INT-G-23-04 INT-G-23-04 INT-G-23-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 11 TF-1 Reservation Contract #1 9,150,000 0.024180$ 221,243$ 12 TF-1 Reservation Contract #2 67,710,000 0.024161 1,635,916 13 TF-1 Reservation Contract #3 36,600,000 0.022304 816,332 14 TF-1 Reservation Contract #4 11,529,000 0.033456 385,718 15 TF-1 Reservation Contract #5 4,560,000 0.029751 135,665 16 TF-1 Reservation Contract #6 63,863,340 0.009293 593,508 17 TF-1 Reservation Contract #7 59,676,300 0.013011 776,434 18 TF-1 Reservation Contract #8 91,500,000 0.009293 850,349 19 Total 344,588,640 5,415,165$ 20 Total Annual Cost Difference (Line 19 minus Line 10)(533,930)$ (3) (1)Column (d) divided by Column (b), rounded to 6 decimal places (2)Sum of the calculated monthly costs (3)See Exhibit No. 5, Line 4, Column (h) Workpaper No. 1 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 2 INTERMOUNTAIN GAS COMPANY Summary of Upstream Capacity Full Rate Demand Costs Line INT-G-22-04 INT-G-22-04 INT-G-22-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 1 Upstream Agreement #1 25,933,250 0.009103$ 236,076$ 2 Upstream Agreement #2 351,503,260 0.009109 3,201,859 3 Upstream Agreement #3 26,962,550 0.009103 245,448 4 Upstream Agreement #4 37,244,600 0.009103 339,048 5 Upstream Agreement #5 26,126,700 0.013496 352,607 6 Upstream Agreement #6 128,898,520 0.013496 1,739,619 7 Upstream Agreement #7 54,750,000 0.013496 738,903 8 Upstream Agreement #8 62,050,000 0.013496 837,425 9 Upstream Agreement #9 133,590,000 0.013496 1,802,933 10 Upstream Agreement #10 36,974,500 0.013496 499,003 11 Upstream Agreement #11 37,657,050 0.022200 835,968 12 Total 921,690,430 10,828,889 Total Annual Cost Including Capacity Release Credits Line INT-G-23-04 INT-G-23-04 INT-G-23-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 15 Upstream Agreement #1 24,082,210 0.010062$ 242,316$ 16 Upstream Agreement #2 352,589,060 0.009321 3,286,545 17 Upstream Agreement #3 27,036,420 0.009319 251,940 18 Upstream Agreement #4 939,156 0.093186 87,516 (3) 19 Upstream Agreement #5 2,845,467 0.093184 265,152 (3) 20 Upstream Agreement #6 27,300,155 0.093323 2,547,743 (4) 21 Upstream Agreement #7 37,346,640 0.009318 348,012 22 Upstream Agreement #8 26,198,280 0.013496 353,568 23 Upstream Agreement #9 129,355,380 0.013496 1,745,760 24 Upstream Agreement #10 54,900,000 0.013496 740,916 25 Upstream Agreement #11 62,220,000 0.013496 839,707 26 Upstream Agreement #12 133,956,000 0.013496 1,807,842 27 Upstream Agreement #13 915,000 0.255938 234,183 (3) 28 Upstream Agreement #14 2,764,947 0.255939 707,658 (3) 29 Upstream Agreement #15 26,465,000 0.285938 7,567,348 (4) 30 Upstream Agreement #16 37,075,800 0.013496 500,369 31 Upstream Agreement #17 954,528 0.234883 224,202 (3) 32 Upstream Agreement #18 2,829,363 0.234880 664,560 (3) 33 Upstream Agreement #19 28,000,305 0.235230 6,586,514 (4) 34 Upstream Agreement #20 37,760,220 0.023488 886,908 35 Total 1,015,533,931 29,888,759 Total Annual Cost Including Capacity Release Credits 38 Total Annual Cost Difference (Line 37 minus Line 14)19,059,870$ (5) (1) Column (d) divided by Column (b), rounded to 6 decimal places (2) Sum of the calculated monthly costs (3)This contract and its monthly costs will begin April 1, 2024 (4)This contract and its montly costs are anticipated to begin November 1, 2023 (5)See Exhibit No. 5, Line 5, Column (h) Workpaper No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 2 INTERMOUNTAIN GAS COMPANY Summary of Upstream Capacity Discounted Demand Costs Line INT-G-22-04 INT-G-22-04 INT-G-22-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 1 Upstream Agreement #1 452,311,650 0.020056$ 9,071,484$ 2 Total 452,311,650 9,071,484$ Line INT-G-23-04 INT-G-23-04 INT-G-23-04 No.Transportation Annual Therms Prices(1)Annual Cost(2) (a)(b)(c)(d) 3 Upstream Agreement #1 453,550,860 0.021212$ 9,620,616$ 4 Total 453,550,860 9,620,616$ 5 Total Annual Cost Difference (Line 4 minus Line 2)549,132$ (3) (1) Column (d) divided by Column (b), rounded to 6 decimal places (2) Sum of the calculated monthly costs (3) See Exhibit No. 5, Line 6, Column (h) Workpaper No. 2 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 2 INTERMOUNTAIN GAS COMPANY Summary of Other Storage Facility Costs INT-G-22-04 Line Monthly INT-G-22-04 INT-G-22-04 INT-G-22-04 No.Storage Facilities Billing Determinant Prices Monthly Cost Annual Cost (a)(b)(c)(d)(e) 1 Clay Basin Costs: 2 Clay Basin I Reservation 266,250 (1)0.285338$ 75,971$ 911,652$ 3 Clay Basin II Reservation 221,880 (1)0.285338 63,311 759,732 4 Clay Basin III Reservation 213,010 (1)0.285338 60,780 729,360 5 Clay Basin I Capacity 31,950,000 (2)0.002378 75,977 911,724 6 Clay Basin II Capacity 26,625,000 (2)0.002378 63,314 759,768 7 Clay Basin III Capacity 25,560,000 (2)0.002378 60,782 729,384 8 Total Clay Basin Costs 400,135$ 4,801,620$ 9 Rexburg LNG Facility: 10 Transportation Reservation 66,000$ 11 Variable Transportation 18,000 12 Total Rexburg LNG Facility Costs 84,000$ 13 Storage Demand Charge Credit (2,300,000)$ 14 Total Costs Including Storage Credit 2,585,620$ INT-G-23-04 Line Monthly INT-G-23-04 INT-G-23-04 INT-G-23-04 (a)(b)(c)(d)(e) 15 Clay Basin Costs: 16 Clay Basin I Reservation 266,250 (1)0.285338$ 75,971$ 911,652$ 17 Clay Basin II Reservation 221,880 (1)0.285338 63,311 759,732 18 Clay Basin III Reservation 213,010 (1)0.285338 60,780 729,360 19 Clay Basin I Capacity 31,950,000 (2)0.002378 75,977 911,724 20 Clay Basin II Capacity 26,625,000 (2)0.002378 63,314 759,768 21 Clay Basin III Capacity 25,560,000 (2)0.002378 60,782 729,384 22 Total Clay Basin Costs 400,135$ 4,801,620$ 23 Rexburg LNG Facility: 24 Transportation Reservation 66,000$ 25 Variable Transportation 18,000 26 Total Rexburg LNG Facility Costs 84,000$ 27 Estimated Storage Demand Charge Credit (2,300,000)$ Total Costs Including Storage Credit 29 Total Annual Cost Difference (Line 28 minus Line 14)-$ (3) (1) Charge Based on Maximum Daily Withdrawal (2)Charge Based on Maximum Contractual Capacity (3) See Exhibit No. 5, Line 20, Column (h) Workpaper No. 3 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 INTERMOUNTAIN GAS COMPANY Allocation Factors Peak Demand Line No.Description RS GS-1 LV-1 T-3 T-4 Total 1 2 Peak Demand Per Customer 9.12 42.43 3 January 2023 Actual Customers 374,976 35,465 4 INT-G-23-04 Peak Demand Therms (Line 2 times Line 3)3,419,781 1,504,780 79,805 (1) 5 Percent of Total 68.3360%30.0693%1.5947%N/A N/A 100.00% 6 INT-G-23-04 LNG Sales Credit Demand Allocators: 7 Peak Demand Per Customer 9.12 42.43 9 INT-G-23-04 Peak Demand Therms (Line 7 times Line 8)3,419,781 1,504,780 79,805 (1)1,496,910 (1)6,501,276 10 Percent of Total 52.6017%23.1459%1.2275%N/A 23.0249%100.00% 11 Allocation of Base Rate Revenues to RS and GS-1 Rate Classes: 12 Order No. 35836 Approved Base Rate Revenues 73,360,477$ 26,811,471$ 100,171,948$ 13 Percent of Total 73.2346%26.7654%100.00% (1) Contract Demand Workpaper No. 4 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 Lin eNo . De s c r i p t i o n De t a i l De t a i l Am o u n t Su b t o t a l To t a l (a ) (b ) (c ) (d ) (e ) (f) 1 AC C O U N T 1 9 1 0 V A R I A B L E A M O U N T S : Va r i a b l e G a s C o s t B a l a n c e A p p r o v e d i n P r i o r P G A i n A c c t 1 9 1 0 . 2 0 1 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 0 1 0 a t 9 / 3 0 / 2 3 Va r i a b l e G a s C o s t D e f e r r a l o f C u r r e n t P G A Y e a r A c t i v i t y i n A c c t 1 9 1 0 . 2 1 8 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 1 8 0 o f C u r r e n t P G A Y e a r A c t i v i t y a t 9 / 3 0 / 2 3 PG A Y e a r I n t e r e s t D e f e r r e d i n A c c t 1 9 1 0 . 2 3 4 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 3 4 0 a t 9 / 3 0 / 2 3 16 ES T I M A T E D A C C O U N T 1 9 1 0 V A R I A B L E B A L A N C E A T 9 / 3 0 / 2 3 IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A c c o u n t 1 9 1 0 S u r c h a r g e s ( C r e d i t s ) Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 6 Lin eNo . De s c r i p t i o n De t a i l De t a i l Am o u n t Su b t o t a l To t a l (a ) (b ) (c ) (d ) (e ) (f) IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A c c o u n t 1 9 1 0 S u r c h a r g e s ( C r e d i t s ) Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 1 AC C O U N T 1 9 1 0 L O S T A N D U N A C C O U N T E D F O R A M O U N T S : Ne t C u m u l a t i v e D e f e r r e d L o s t a n d U n a c c o u n t e d F o r G a s B a l a n c e A p p r o v e d i n P r i o r P G A i n A c c t 1 9 1 0 . 2 1 2 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 1 2 0 a t 9 / 3 0 / 2 3 Lo s t a n d U n a c c o u n t e d F o r G a s D e f e r r a l o f C u r r e n t P G A Y e a r A c t i v i t y i n A c c t 1 9 1 0 . 2 1 5 0 a t 1 0 / 1 / 2 2 18 L o s t a n d U n a c c o u n t e d F o r G a s 0.0 0 0 0 % - 19 L e s s T h e r m s R e l a t e d t o L i n e B r e a k s & O t h e r F o u n d G a s - 20 N e t L o s t a n d U n a c c o u n t e d F o r G a s - 24 L o s t a n d U n a c c o u n t e d F o r G a s 0.0 0 0 0 % - Es t i m a t e d L o s t a n d U n a c c o u n t e d F o r G a s F o r C u r r e n t P G A Y e a r A c t i v i t y a t 9 / 3 0 / 2 3 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 1 5 0 o f C u r r e n t P G A Y e a r A c t i v i t y a t 9 / 3 0 / 2 3 RS a n d G S - 1 L o s t a n d U n a c c o u n t e d F o r C u r r e n t P G A I n t e r e s t D e f e r r e d i n 1 9 1 0 . 2 4 2 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 4 2 0 a t 9 / 3 0 / 2 3 In d u s t r i a l L o s t a n d U n a c c o u n t e d F o r C u r r e n t P G A I n t e r e s t D e f e r r e d i n A c c t 1 9 1 0 . 2 3 6 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 3 6 0 a t 9 / 3 0 / 2 3 41 ES T I M A T E D A C C O U N T 1 9 1 0 L O S T A N D U N A C C O U N T E D F O R G A S B A L A N C E A T 9 / 3 0 / 2 3 Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 2 of 6 Lin eNo . De s c r i p t i o n De t a i l De t a i l Am o u n t Su b t o t a l To t a l (a ) (b ) (c ) (d ) (e ) (f) IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A c c o u n t 1 9 1 0 S u r c h a r g e s ( C r e d i t s ) Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 1 AC C O U N T 1 9 1 0 F I X E D A M O U N T S : F i x e d G a s C o s t B a l a n c e A p p r o v e d i n P r i o r P G A i n A c c t 1 9 1 0 . 2 0 5 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 0 5 0 a t 9 / 3 0 / 2 3 19 R S F i x e d C o s t C o l l e c t i o n D e f e r r a l B a l a n c e i n A c c t 1 9 1 0 . 2 2 0 0 a t 1 0 / 1 / 2 2 (1 , 1 0 1 , 6 5 2 . 4 7 ) $ To t a l E s t i m a t e d F i x e d C o s t C o l l e c t i o n B a l a n c e i n A c c t 1 9 1 0 . 2 2 0 0 a t 9 / 3 0 / 2 3 Ca p a c i t y R e l e a s e s D e f e r r a l B a l a n c e i n A c c t 1 9 1 0 . 2 3 2 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 3 2 0 o f C u r r e n t P G A Y e a r A c t i v i t y a t 9 / 3 0 / 2 3 Cu r r e n t P G A I n t e r e s t i n A c c t 1 9 1 0 . 2 4 3 0 a t 1 0 / 1 / 2 2 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 4 3 0 a t 9 / 3 0 / 2 3 Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 3 of 6 Lin eNo . De s c r i p t i o n De t a i l De t a i l Am o u n t Su b t o t a l To t a l (a ) (b ) (c ) (d ) (e ) (f) IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A c c o u n t 1 9 1 0 S u r c h a r g e s ( C r e d i t s ) Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 1 Pip e l i n e T r a n s p o r t a t i o n C a p a c i t y R e l e a s e D e f e r r e d A p p r o v e d i n P r i o r P G A i n A c c t 1 9 1 0 . 2 5 3 0 a t 1 0 / 1 / 2 2 0.0 0 $ 2 B a l a n c e i n A c c t 1 9 1 0 . 2 5 3 0 a t 6 / 3 0 / 2 3 (5 , 3 7 0 , 3 4 4 . 9 5 ) 3 E s t i m a t e d C a p a c i t y R e l e a s e 7 / 1 t h r o u g h 9 / 3 0 / 2 3 (1 , 0 3 2 , 3 7 4 . 0 9 ) 4 E s t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 5 3 0 a t 9 / 3 0 / 2 3 (6 , 4 0 2 , 7 1 9 . 0 4 ) $ 5 RS A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 B a l a n c e a t 1 0 / 1 / 2 2 66 , 6 5 3 . 6 5 $ 6 R S A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 4,7 7 6 , 3 9 7 . 8 4 7 E s t i m a t e d R S T h e r m S a l e s f r o m 7 / 1 t h r o u g h 9 / 3 0 / 2 3 18 , 6 1 2 , 2 5 7 8 R S A m o r t i z a t i o n R a t e 0.0 1 6 4 4 $ 30 5 , 9 8 5 . 5 0 9 Es t i m a t e d R S A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 5,1 4 9 , 0 3 6 . 9 9 10 GS - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 B a l a n c e a t 1 0 / 1 / 2 2 42 , 6 4 9 . 5 9 $ 11 G S - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 2,1 8 3 , 6 4 1 . 9 0 12 E s t i m a t e d G S - 1 T h e r m S a l e s f r o m 7 / 1 t h r o u g h 9 / 3 0 / 2 3 11 , 4 7 8 , 7 9 2 13 G S - 1 A m o r t i z a t i o n R a t e 0.0 1 5 6 4 $ 17 9 , 5 2 8 . 3 1 14 Es t i m a t e d G S - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 2,4 0 5 , 8 1 9 . 8 0 15 Es t i m a t e d C o r e A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 4 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 ( S u m o f L i n e s 9 & 1 4 , C o l u m n ( c ) ) 7,5 5 4 , 8 5 6 . 7 9 16 LV - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 5 0 B a l a n c e a t 1 0 / 1 / 2 2 1,8 6 6 . 4 1 $ 17 L V - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 5 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 97 , 3 6 5 . 4 7 18 E s t i m a t e d L V - 1 T h e r m S a l e s f r o m 7 / 1 t h r o u g h 9 / 3 0 / 2 3 2,7 8 0 , 0 0 0 19 L V - 1 A m o r t i z a t i o n R a t e 0.0 0 8 7 1 $ 24 , 2 1 3 . 8 0 20 Es t i m a t e d L V - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 5 5 0 o f A c c t 1 9 1 0 . 2 5 3 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 123 , 4 4 5 . 6 8 21 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 5 3 0 a t 9 / 3 0 / 2 3 1,2 7 5 , 5 8 3 . 4 3 $ 22 LN G S a l e s C r e d i t s A p p r o v e d i n P r i o r P G A D e f e r r e d i n A c c t 1 9 1 0 . 2 8 0 0 a t 1 0 / 1 / 2 2 (2 2 1 , 9 9 2 . 5 3 ) $ 23 R S L N G S a l e s C r e d i t A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 a t 1 0 / 1 / 2 2 5,5 0 1 . 9 7 $ 24 R S A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 11 8 , 2 5 3 . 1 6 25 E s t i m a t e d R S A m o r t i z a t i o n 7 / 1 t h r o u g h 9 / 3 0 / 2 3 7,6 3 1 . 0 3 26 E s t i m a t e d R S A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 13 1 , 3 8 6 . 1 6 27 G S - 1 L N G S a l e s C r e d i t A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 a t 1 0 / 1 / 2 2 3,6 7 1 . 4 6 $ 28 G S - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 49 , 5 9 1 . 8 7 29 E s t i m a t e d G S - 1 A m o r t i z a t i o n 7 / 1 t h r o u g h 9 / 3 0 / 2 3 4,1 3 2 . 3 7 30 E s t i m a t e d G S - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 57 , 3 9 5 . 7 0 31 L V - 1 L N G S a l e s C r e d i t A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 a t 1 0 / 1 / 2 2 13 9 . 5 0 $ 32 L V - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 2,3 4 7 . 4 9 33 E s t i m a t e d L V - 1 A m o r t i z a t i o n 7 / 1 t h r o u g h 9 / 3 0 / 2 3 58 3 . 8 0 34 E s t i m a t e d L V - 1 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 3,0 7 0 . 7 9 35 T - 4 L N G S a l e s C r e d i t A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 a t 1 0 / 1 / 2 2 1,7 3 8 . 5 0 $ 36 T - 4 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 51 , 9 9 2 . 7 3 37 E s t i m a t e d T - 4 A m o r t i z a t i o n 7 / 1 t h r o u g h 9 / 3 0 / 2 3 17 , 4 2 4 . 0 3 38 E s t i m a t e d T - 4 A m o r t i z a t i o n i n A c c t 1 9 1 0 . 2 8 1 0 o f A c c t 1 9 1 0 . 2 8 0 0 B a l a n c e A p p r o v e d i n P r i o r P G A a t 9 / 3 0 / 2 3 71 , 1 5 5 . 2 6 39 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 8 1 0 a t 9 / 3 0 / 2 3 263 , 0 0 7 . 9 1 40 LN G S a l e s C u r r e n t P G A I n t e r e s t D e f e r r e d i n A c c t 1 9 1 0 . 2 8 1 5 a t 1 0 / 1 / 2 2 (8 3 . 5 0 ) 41 L N G S a l e s C u r r e n t P G A I n t e r e s t D e f e r r e d i n A c c t 1 9 1 0 . 2 8 1 5 t h r o u g h 6 / 3 0 / 2 3 (1 4 , 3 3 1 . 2 9 ) 42 E s t i m a t e d L N G S a l e s C u r r e n t P G A I n t e r e s t f r o m 7 / 1 t h r o u g h 9 / 3 0 / 2 3 (9 , 1 9 3 . 2 5 ) 43 Es t i m a t e d B a l a n c e i n A c c t 1 9 1 0 . 2 8 1 5 a t 9 / 3 0 / 2 3 (23 , 6 0 8 . 0 4 ) 44 L N G S a l e s D e f e r r a l - M a r g i n S h a r i n g D e f e r r e d i n A c c t 1 9 1 0 . 2 8 2 0 o f C u r r e n t P G A Y e a r A c t i v i t y t h r o u g h 6 / 3 0 / 2 3 (1 , 3 1 1 , 3 1 8 . 7 5 ) 45 L N G S a l e s D e f e r r a l - O & M R e c o v e r y D e f e r r e d i n A c c t 1 9 1 0 . 2 8 2 5 o f C u r r e n t P G A Y e a r A c t i v i t y t h r o u g h 6 / 3 0 / 2 3 (1 2 9 , 1 8 8 . 0 7 ) 46 Es t i m a t e d L N G S a l e s C r e d i t B a l a n c e a t 9 / 3 0 / 2 3 (1 , 4 2 3 , 0 9 9 . 4 8 ) $ 47 ES T I M A T E D A C C O U N T 1 9 1 0 F I X E D B A L A N C E A T 9 / 3 0 / 2 3 48 TO T A L D E F E R R E D A C C O U N T 1 9 1 0 B A L A N C E Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 4 of 6 Lin e No . D e s c r i p t i o n De t a i l D e t a i l A m o u n t S u b t o t a l T o t a l (a ) (b ) ( c ) ( d ) ( e ) ( f ) 1 AC C O U N T 1 8 2 3 . 7 5 0 0 I N - P E R S O N C U S T O M E R P A Y M E N T F E E S D E F E R R A L , C A S E N O S . I N T - G - 1 8 - 0 1 & I N T - G - 2 1 - 0 2 : 2 In - P e r s o n C u s t o m e r P a y m e n t F e e s D e f e r r a l A p p r o v e d i n P r i o r P G A i n A c c t 1 8 2 3 . 7 5 0 0 a t 6 / 3 0 / 2 2 70 , 3 7 0 . 8 4 $ 3 R S A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s A p p r o v e d i n P r i o r P G A a t 1 0 / 1 / 2 2 (7 1 3 . 9 9 ) 4 R S A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 (5 5 , 2 1 4 . 3 8 ) $ 5 E s t i m a t e d R S T h e r m S a l e s 7 / 1 t h r o u g h 9 / 3 0 / 2 3 18 , 6 1 2 , 2 5 7 6 R S A m o r t i z a t i o n R a t e (0 . 0 0 0 1 9 ) ( 3 , 5 3 6 . 3 3 ) 7 E s t i m a t e d R S A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s a t 9 / 3 0 / 2 3 (5 8 , 7 5 0 . 7 1 ) 8 G S - 1 A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s A p p r o v e d i n P r i o r P G A a t 1 0 / 1 / 2 2 (3 8 6 . 4 7 ) 9 G S - 1 A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s A p p r o v e d i n P r i o r P G A t h r o u g h 6 / 3 0 / 2 3 (2 0 , 9 4 8 . 4 8 ) 10 E s t i m a t e d G S - 1 T h e r m S a l e s 7 / 1 t h r o u g h 9 / 3 0 / 2 3 11 G S - 1 A m o r t i z a t i o n R a t e 11 , 4 7 8 , 7 9 2 12 E s t i m a t e d G S - 1 A m o r t i z a t i o n o f I n - P e r s o n C u s t o m e r P a y m e n t F e e s a t 9 / 3 0 / 2 3 (0 . 0 0 0 1 5 ) ( 1 , 7 2 1 . 8 2 ) (2 2 , 6 7 0 . 3 0 ) 13 Es t i m a t e d I n - P e r s o n C u s t o m e r P a y m e n t F e e s D e f e r r a l a t 9 / 3 0 / 2 3 (1 2 , 1 5 0 . 6 3 ) $ 14 I n - P e r s o n C u s t o m e r P a y m e n t F e e s D e f e r r e d i n 1 8 2 3 . 7 5 0 0 f r o m 7 / 1 / 2 2 t h r o u g h 2 / 1 / 2 3 (1) 44 , 6 1 1 . 4 1 15 ES T I M A T E D B A L A N C E I N A C C T 1 8 2 3 . 7 5 0 0 A T 9 / 3 0 / 2 3 32 , 4 6 0 . 7 8 $ (1 ) Ord e r N o . 3 5 8 3 6 i n C a s e N o . I N T - G - 2 2 - 0 7 , a p p r o v e d t h e C o m p a n y ' s r e q u e s t t o c o l l e c t I n - P e r s o n C u s t o m e r P a y m e n t f e e s i n b a s e r a t e s g o i n g f o r w a r d a n d t o c o l l e c t t h e f e e s i n c u r r e d t h r o u g h F e b r u a r y 1 , 2 0 2 3 i n t h e 2 0 2 3 P G A . IN T E R M O U N T A I N G A S C O M P A N An a l y s i s o f A c c o u n t 1 8 2 3 . 7 5 0 0 S u r c h a r g e Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 5 of 6 Lin e No . De s c r i p t i o n De t a i l De t a i l Am o u n t To t a l (a ) (b ) (c ) (d ) (e ) 1 AC C O U N T 2 5 4 0 . 3 8 1 0 7 R e s i d e n t i a l E n e r g y E f f i c i e n c y F u n d s : Re s i d e n t i a l E n e r g y E f f i c i e n c y C r e d i t A p p r o v e d i n P r i o r P G A i n A c c t 2 5 4 0 . 3 8 1 0 7 a t 1 0 / 1 / 2 2 7 ES T I M A T E D B A L A N C E I N A C C T 2 5 4 0 . 3 8 1 0 7 A T 9 / 3 0 / 2 3 IN T E R M O U N T A I N G A S C O M P A N Y An a l y s i s o f A c c o u n t 2 5 4 0 . 3 8 1 0 7 S u r c h a r g e Es t i m a t e d S e p t e m b e r 3 0 , 2 0 2 3 Workpaper No. 5 Case No. INT-G-23-04 Intermountain Gas Company Page 6 of 6 INTERMOUNTAIN GAS COMPANY Lost and Unaccounted for Gas (Volumes in Therms) Line No.Description Oct 2019- Sep 2020 Oct 2020 - Sept 2021 Oct 2021 - Sept 2022 (a)(b)(c)(d) 1 Core Customer Purchased Gas 394,224,154 403,730,817 429,712,484 2 Transportation Customer Gas 363,513,905 368,193,748 372,687,753 3 LNG Storage Withdrawals 1,455,818 4,623,368 4,583,559 4 Under Deliveries of Gas from Pipeline (Draft)568,080 10,150 - 5 Total Deliveries to System 759,761,957 776,558,083 806,983,796 6 Core Customer Billed Gas 400,017,998 409,747,004 439,666,208 7 (3,731,987) 634,162 (8,262,099) 8 Transportation Customer Billed Gas 363,513,905 368,193,748 372,687,753 9 Company Use Gas 318,139 182,923 474,937 10 LNG Storage Injections 1,086,497 3,068,540 2,110,199 11 Line Breaks - Found Gas 134,723 132,070 988,790 12 Other Found Gas 18,977 - - 13 Over Deliveries of Gas from Pipeline (Pack)- - 914,530 14 Total Deliveries to Customers 761,358,252 781,958,447 808,580,318 15 Lost/(Found) Gas (Line 5 minus 14)(1,596,295) (5,400,364) (1,596,522) 16 Average Purchase WACOG 0.21239$ 0.22682$ 0.31795$ 17 Cost of Lost/(Found) Gas (Line 15 times Line 16)(339,037)$ (1,224,911)$ (507,614)$ 18 Lost Gas $/Therm (Line 17 divided by Line 5)(0.00045)$ (0.00158)$ (0.00063)$ 19 Lost/(Found) Gas (Line 15)(1,596,295) (5,400,364) (1,596,522) 20 Lost/(Found) Gas Therms Deferred 745,782 - - 21 Lost/(Found) Gas Adjustment (Line 19 minus Line 20)(2,342,077) (5,400,364) (1,596,522) 22 Actual Lost Gas Rate (Line 15 divided by Line 5)-0.2101%-0.6954%-0.1978% 23 3-Year Average Lost Gas Rate -0.1193%(1)-0.3617%(2)-0.3678%(3) (1) See Case No. INT-G-21-04 (2) See Case No. INT-G-22-04 (3) Current PGA 3-Year Average Workpaper No. 6 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1 Line No. Description Amount (a) (b) 1 Accounts 4310.1111, 4310.3111 and 4190.1331 Short-Term Interest Expense: 2 Short-Term Interest Expense for Gas Commodity Costs in Accts 4310.1111 from January to June 2023 3,013,264$ 3 Estimated Short-Term Interest Expense for Gas Commodity Costs from July through September 2023 768,049 4 Total Estimated Short-Term Interest Expense for Gas Commodity Costs from January through September 2023 3,781,313 5 Less: PGA Interest on Deferral Balances in Account 4310.3111 from January to June 2023 (183,575) 6 Less: Estimated PGA Interest on Deferral Balances from July through September 2023 (2,112) 7 Less: Interest Income in Account 4190.1331 from January to April 2023 (383,220) 8 Net Estimated Short-Term Interest Expense 3,212,406$ INTERMOUNTAIN GAS COMPANY Short-Term Interest Expense Workpaper No. 7 Case No. INT-G-23-04 Intermountain Gas Company Page 1 of 1