Southwest Gas Corporation 2020 Nevada General Rate Case Application
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Southwest Gas Corporation 2020 Nevada General Rate Case Application 1 Southwest Gas Corporation Volume 1 of 28 Index Page 1 of 1 Description Page No. Transmittal Letter 3 Table of Contents 5 Application 9 Certificate of Service 23 Appendix – Schedule of Statements and Schedules 24 Exhibit 1 – Proposed Tariff Sheets 35 Exhibit 2 – Current Tariff Sheets 61 Exhibit 3 – SWG Reference Record to Prior Commission Action 72 Exhibit 4 – Proposed Notice of Application 76 Exhibit 5 – Proposed Notice of Hearing 81 Exhibit 6 – Draft Notice 88 2 February 26, 2020 Ms. Trisha Osborne Assistant Commission Secretary Public Utilities Commission of Nevada 1150 East William Street Carson City, NV 89701-3109 Re: In the Matter of the Application of Southwest Gas Corporation for Authority to Increase its Retail Natural Gas Utility Service Rates in its Southern and Northern Nevada Rate Jurisdictions Dear Ms. Osborne: Southwest Gas Corporation (Southwest Gas or Company) herewith submits for electronic filing its general rate application (Application) requesting approval of an increase in its retail natural gas utility service rates in its Southern and Northern Nevada rate jurisdictions. The Application is comprised of seven volumes which consist of the following: Volume 1 Transmittal Letter and Application Volume 2 Supporting Schedules for Southern Nevada, Statements A-Q Volume 3 Supporting Schedules for Northern Nevada, Statements A-Q Volume 4 Prepared Direct Testimony of Amy L. Timperley, Greg K. Waller, Byron C. Williams, Lisa McRae, Robert B. Hevert, Ryan A. Kimball, Sharon W. Braddy-McKoy, Frederica Harvey and William Brincefield Volume 5 Prepared Direct Testimony of Jose L. Esparza, Jr. Volume 6 – 24 Prepared Direct Testimony of Thomas W. Cardin Volume 25 Prepared Direct Testimony of Thomas W. Cardin (continued) Prepared Direct Testimony of Matthew A. Helmers Volume 26 – 27 Prepared Direct Testimony of Matthew A. Helmers (continued) 5241 Spring Mountain Road / Las Vegas, Nevada 89150-0002 P.O. Box 98510 / Las Vegas, Nevada 89193-8510 / (702) 876-7011 www.swgas.com Volume 28 Prepared Direct Testimony of Matthew A. Helmers (continued) Prepared Direct Testimony of Carla Ayala Prepared Direct Testimony of Timothy S. Lyons The workpapers in support of the Application are being provided to Regulatory Operations Staff (Staff) of the Public Utilities Commission of Nevada and the Bureau of Consumer Protection (BCP). Pursuant to NAC 703.2208, Southwest Gas is also providing responses to the Nevada Master Data Request to Staff and BCP. The prepared direct testimony of Company witness Frederica Harvey contains attachments that are confidential, proprietary, and commercially sensitive to Southwest Gas, and are hereby designated as such pursuant to Nevada Revised Statute 703.196 and Nevada Administrative Code 703.5274. Pursuant to NAC 703.5274(1), one unredacted copy is being filed with the Commission Secretary herewith in a separate envelope. Pursuant to NAC 703.5274(2), Southwest Gas hereby requests that the above- described information not be disclosed to the public. The confidential attachment contains information that, if made public, would negatively impact Southwest Gas. The Company requests that this information remain confidential for a period of three years following a final decision from the Commission on this Application. Respectfully submitted, Amy L. Timperley Director/Regulation & Energy Efficiency Enclosure Southwest Gas Corporation Index by Volume E-File Volume 1 Description Transmittal Letter Table of Contents Application Certificate of Service Appendix – Schedule of Statements and Schedules Draft Notice Exhibit 1 – Proposed Tariff Sheets Exhibit 2 - Current Tariff Sheets Exhibit 3 - SWG Reference Record to Prior Commission Action Exhibit 4 - Proposed Notice of Application Exhibit 5 - Proposed Notice of Hearing Exhibit 6 – Draft Notice E-File Volume 2 Description Table of Contents for Southern Nevada Supporting Statements and Schedules Southern Nevada - Statement A – Comparative Balance Sheets Southern Nevada - Statement B – Statement of Income Southern Nevada – Statement C – Statement of Retained Earnings Southern Nevada – Statement D – Statement of Cash Flows Southern Nevada – Statement E – Accountant’s Reports and Footnotes Southern Nevada – Statement F – Weighted Cost of Capital Schedule F-1 Cost of Debt – Long Term/Short Term Schedule F-2 Cost of Preferred Stock Schedule F-3 Cost of Common Equity Schedule F-4 Common Stock Sales Southern Nevada – Statement G – Summary of Rate Base Components Schedule G-1 Cost of Plant Schedule G-2 Accumulated Provision for Depreciation and Amortization Schedule G-3 Depreciation Methods Schedule G-4 Materials and Supplies Schedule G-5 Cash Working Capital Schedule G-6 Customer Advances for Construction Southern Nevada – Statement H – Summary of the Overall Results of Operations Schedule H-1 Normalized Revenues and Volumes Schedule H-2 Remove Gas Cost Schedule H-3 Labor and Benefits Annualization Schedule H-4 Call Center and Customer Support Allocation Schedule H-5 Cost of Service Analysis Schedule H-6 Company-Owned Vehicles Schedule H-7 Uncollectibles Expense Annualization Schedule H-8 Remove Promotional Advertising Schedule H-9 Self-Insured Retention Normalization Schedule H-10 Annualized MMF Allocation Schedule H-11 American Gas Association Dues Schedule H-12 BOD Compensation Schedule H-13 Remove Short-Term Commitment Fees Schedule H-14 Wrongful Termination Normalization Schedule H-15 HQ Remodeling and General Plant Maintenance Normalization Schedule H-16 Depreciation and Amortization Expense Annualization Schedule H-17 Property Tax Annualization 5 5 Schedule H-18 Regulatory Amortizations Adjustment Schedule H-19 Variable Compensation Normalization Schedule H-20 Company-Operated Aircraft Schedule H-21 Prepayments Certification Adjustments – July 31, 2018 Schedule H-C1 Customer Annualization Schedule H-C2 Labor and Benefits Schedule H-C3 Regulatory Commission Expense Schedule H-C4 Depreciation/Amortization Annualization Schedule H-C5 New Depreciation Rates Schedule H-C6 Rate Base and Property Tax Annualization Schedule H-C7 Regulatory Amortizations Adjustment Schedule H-C8 Research and Development Expenses Southern Nevada – Statement I – Summary of Earnings as Adjusted for Certification Southern Nevada – Statement J – Summary of Operating Revenues Schedule J-1 Summary of Gas Sales and Revenues Under Present and Proposed Rates by Rate Schedule Schedule J-2 Recorded Monthly Gas Sales and Revenues by Rate Schedule Southern Nevada – Statement K – Operations and Maintenance Expense Schedule K-1 Labor and Other Expenses Schedule K-2 Advertising Costs Schedule K-3 Outside Services Employed Schedule K-4 Employee Pensions and Benefits Schedule K-5 Regulatory Commission Expenses Schedule K-6 Miscellaneous General Expenses Schedule K-7 Intercompany and Interdepartmental Transactions Southern Nevada – Statement L – Depreciation and Amortization Expense Schedule L-1 Summary of Requested Depreciation and Amortization Expense Southern Nevada – Statement M – Taxes Schedule M-1 Reconciliation of Book and Tax Income Schedule M-2 Book and Tax Depreciation Schedule M-3 Consolidated Federal Income Tax Schedule M-4 Accumulated Deferred Income Tax Schedule M-5 Other Taxes Southern Nevada – Statement N – Allocations Schedule N-1 Non-Regulated Services Schedule N-2 Class Cost of Service Study – Summary at Present and Proposed Rates Southern Nevada – Statement O – Rate Design Schedule O-1 Typical Bill Comparisons Southern Nevada – Statement P – Changes in Presentation or Accounting Southern Nevada – Statement Q – Shares E-File Volume 3 Description Table of Contents for Northern Nevada Supporting Statements and Schedules Northern Nevada - Statement A – Comparative Balance Sheets Northern Nevada - Statement B – Statement of Income Northern Nevada – Statement C – Statement of Retained Earnings Northern Nevada – Statement D – Statement of Cash Flows Northern Nevada – Statement E – Accountant’s Reports and Footnotes Northern Nevada – Statement F – Weighted Cost of Capital Schedule F-1 Cost of Debt – Long Term/Short Term Schedule F-2 Cost of Preferred Stock Schedule F-3 Cost of Common Equity Schedule F-4 Common Stock Sales Northern Nevada – Statement G – Summary of Rate Base Components Schedule G-1 Cost of Plant Schedule G-2 Accumulated Provision for Depreciation and Amortization 6 6 Schedule G-3 Depreciation Methods Schedule G-4 Materials and Supplies Schedule G-5 Cash Working Capital Schedule G-6 Customer Advances for Construction Northern Nevada – Statement H – Summary of the Overall Results of Operations Schedule H-1 Normalized Revenues and Volumes Schedule H-2 Remove Gas Cost Schedule H-3 Labor and Benefits Annualization Schedule H-4 Call Center and Customer Support Allocation Schedule H-5 Cost of Service Analysis Schedule H-6 Company-Owned Vehicles Schedule H-7 Uncollectibles Expense Annualization Schedule H-8 Remove Promotional Advertising Schedule H-9 Self-Insured Retention Normalization Schedule H-10 Annualized MMF Allocation Schedule H-11 American Gas Association Dues Schedule H-12 BOD Compensation Schedule H-13 Remove Short-Term Commitment Fees Schedule H-14 Wrongful Termination Normalization Schedule H-15 HQ Remodeling and General Plant Maintenance Normalization Schedule H-16 Depreciation and Amortization Expense Annualization Schedule H-17 Property Tax Annualization Schedule H-18 Regulatory Amortizations Adjustment Schedule H-19 Variable Compensation Normalization Schedule H-20 Company-Operated Aircraft Schedule H-21