HomeMy WebLinkAbout20050517Healy exhibit clarification.pdf(C(Q)(PY McDevitt & Miller LLP
Lawyers
wI -lP - olf -0 if
(208) 343-7500
(208) 336-6912 (Fax)
420 West Bannock Street
O. Box 2564-83701
Bo~~ Idaho 83702
Chas. F. McDevitt
Dean J. (Joe) Miller
May 16, 2005
Donovan Walker
Idaho Public Utilities Commission
472 West Washington Street
O. Box 83720
Boise, Idaho 83720-0074
Re: Rebuttal Testimony of Jeremiah Healy
Dear Donavan:
In informal conversations with you, three areas of apparent confusion were identified regarding
Mr. Healy s rebuttal exhibits. For the purpose of removing uncertainty, I wanted to clarify as follows:
First, in the process of photocopying and assembling the exhibits, some schedules were included
more than once. This is to verify that all duplicate pages may be disregarded.
Second, with respect to the issue of business insurance, an attachment intended to be Exhibit 15
Schedule 4 was inadvertently not included. This will be provided promptly.
Finally, the numbering of the rebuttal exhibits apparently created some confusion with respect to
which operating expense issues were still in dispute and which were no longer contested. To resolvethis, I am attaching a summary schedule prepared by Mr. Healy. Operating expense issues are grouped
into two categories-Non-Contested" and "Contested.
I hope this clarifies any ambiguities.
Very truly yours
an t MIller
"'.
C;)C::~J17.-""'
:::J:t
)Jj~,~
.-..~='- ,...,,..',.'. ~ ; ,
Jean J ewe
Parties of Record
_.j:'
I",
,," , ",..""",:"""', . ' j'.......' ---
.,;C':.
-.J rr'
~:(:-""".. ~",..""
: r:-' ....i:i.:;.
(J)
~~,
QI,
. '
ci$. .
'-" .... ....\ ,-- '
C=,j C::)
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
-
-
"
~
"
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Un
i
t
e
d
W
a
t
e
r
I
d
a
h
o
Su
m
m
a
r
y
o
f
A
d
j
u
s
t
m
e
n
t
s
Op
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
JJ
H
16
-
Ma
y
-
C:
\
D
o
c
u
m
e
n
t
s
a
n
d
S
e
t
t
i
n
g
s
\
S
t
e
p
h
\
L
o
c
a
l
S
e
t
t
i
n
g
s
\
T
e
m
p
o
r
a
r
y
I
n
t
e
r
n
e
t
F
i
l
e
s
\
O
L
K
1
2
\
(
2
0
0
4
P
r
e
F
i
l
l
l
n
f
o
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
.
xl
s
)
O
p
e
r
E
x
p
No
n
-
Co
n
t
e
s
t
e
d
I
t
e
m
s
:
He
a
l
t
h
C
a
r
e
PE
B
O
P
10
Ta
n
k
P
a
i
n
t
i
n
g
A
m
o
r
t
i
z
a
t
i
o
n
13
Ch
e
m
i
c
a
l
s
15
C
W
T
P
Mi
s
c
16
Va
r
i
a
b
l
e
C
o
s
t
S
a
v
i
n
g
s
D
u
e
t
o
C
W
T
P
18
Cu
s
t
o
m
e
r
P
o
s
t
a
g
e
.
-
20
Ou
t
s
i
d
e
C
o
l
l
e
c
t
i
o
n
21
Mi
s
c
C
u
s
t
o
m
e
r
A
c
c
o
u
n
t
i
n
g
E
x
p
e
n
s
e
s
23
IP
U
C
A
s
s
e
s
s
m
e
n
t
29
E
S
P
Pr
o
g
r
a
m
N
o
n
R
e
c
u
r
r
33
De
f
e
r
r
e
d
T
e
r
r
a
G
r
a
n
d
e
A
m
o
r
t
34
Re
m
o
v
a
l
o
f
C
a
r
r
i
a
g
e
H
i
l
l
a
P
E
X
To
t
a
l
N
o
n
-
Co
n
t
e
s
t
e
d
I
t
e
m
s
.
'
Co
n
t
e
s
t
e
d
I
t
e
m
s
:
Pa
y
r
o
l
l
t
o
O
&
M
Th
r
i
f
t
P
l
a
n
Pe
n
s
i
o
n
Pa
y
r
o
l
l
&
T
r
a
n
s
p
o
r
t
a
t
i
o
n
O
v
e
r
h
e
a
d
s
De
f
e
r
r
e
d
E
a
r
l
y
R
e
t
i
r
e
m
e
n
t
P
r
o
g
r
a
m
C
o
s
t
De
f
e
r
r
e
d
E
n
h
a
n
c
e
d
S
e
v
e
r
a
n
c
e
P
a
c
k
a
g
e
C
o
s
t
Pu
r
c
h
a
s
e
d
W
a
t
e
r
11
Po
w
e
r
12
Am
o
r
t
i
z
a
t
i
o
n
o
f
D
e
f
e
r
r
e
d
P
o
w
e
r
14
Wa
t
e
r
Q
u
a
l
i
t
y
T
e
s
t
i
n
g
17
Tr
a
n
s
p
o
r
t
a
t
i
o
n
E
x
p
e
n
s
e
19
Cu
s
t
o
m
e
r
I
n
f
o
r
m
a
t
i
o
n
S
y
s
t
e
m
E
x
p
e
n
s
e
22
Un
c
o
l
l
e
c
t
i
b
l
e
s
24
Ra
t
e
C
a
s
e
E
x
p
e
n
s
e
Co
m
p
a
n
y
Co
m
p
a
n
y
Re
b
u
t
t
a
l
Re
b
u
t
t
a
l
Ad
j
u
s
t
m
e
n
t
s
Po
s
i
t
i
o
n
69
3
48
4
46
9
50
2
14
1
29
9
17
4
21
0
(1
3
9
58
0
)
17
8
34
1
01
5
46
5
13
0
8,
4
6
0
80
7
77
5
63
1
)
72
3
39
6
I
(3
1
05
3
)
1
69
2
34
3
I
47
5
73
0
81
8
38
8
13
9
(1
5
9
12
5
)
22
9
01
4
11
9
,
4
3
9
34
8
45
3
91
,
4
7
7
32
1
)
15
6
32
1
47
7
63
7
04
6
(4
7
4
59
2
)
16
2
45
4
47
4
59
2
63
7
04
6
(9
1
2
75
1
)
12
,
4
7
8
(9
0
0
27
3
)
(1
,
7
8
6
)
(9
0
2
,
05
9
)
25
7
,
7
3
4
(2
5
7
73
4
)
25
7
73
4
25
7
73
4
75
1
(4
9
,
7
5
1
)
75
1
49
,
75
1
19
5
31
6
(7
7
,
4
7
9
)
11
7
83
7
64
7
18
5
48
4
75
6
80
3
(2
6
0
04
2
)
49
6
,
76
1
32
9
67
2
82
6
43
3
51
6
66
7
(2
5
8
14
2
)
25
8
52
5
23
1
23
9
48
9
,
76
4
01
0
(1
4
34
0
)
67
0
60
0
27
0
40
6
26
5
(1
8
66
1
)
38
7
60
4
(3
1
54
3
)
35
6
06
1
39
8
89
7
67
8
)
39
7
21
9
67
8
39
8
89
7
13
1
04
5
52
9
)
12
5
51
6
52
9
13
1
04
5
66
7
(3
5
16
7
)
50
0
32
2
82
2
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
No
n
-
Co
n
t
e
s
t
e
d
-
-
'
.
'
,
"
..:
'
1
"
,
'
,
'
25
Re
l
o
c
a
t
i
o
n
E
x
p
e
n
s
e
26
Bu
s
i
n
e
s
s
I
n
s
u
r
a
n
c
e
27
El
i
m
i
n
a
t
e
D
u
e
s
,
A
d
v
e
r
t
i
s
i
n
g
a
n
d
M
e
m
b
e
r
s
h
i
p
s
28
In
f
o
r
m
a
t
i
o
n
T
e
c
h
n
o
l
o
g
y
30
Ex
p
e
n
s
e
s
R
e
l
a
t
e
d
t
o
C
u
s
t
o
m
e
r
G
r
o
w
t
h
31
Ex
p
e
n
s
e
s
R
e
l
a
t
e
d
t
o
W
e
a
t
h
e
r
N
o
r
m
a
l
i
z
a
t
i
o
n
32
Ou
t
s
i
d
e
S
e
r
v
i
c
e
s
L
e
g
a
l
35
M
&
S
F
e
e
s
No
r
m
a
l
i
z
e
D
e
f
e
r
r
e
d
D
a
t
a
C
e
n
t
e
r
C
o
n
s
o
l
i
d
a
t
i
o
n
C
o
s
t
Co
m
p
u
t
e
r
B
i
l
l
i
n
g
F
o
r
m
s
SO
C
T
e
s
t
i
n
g
A
m
o
r
t
i
z
a
t
i
o
n
Cu
s
t
o
m
e
r
S
u
r
v
e
y
W
r
i
t
e
O
f
f
No
r
m
a
l
i
z
e
T
a
x
A
p
p
e
a
l
C
o
s
t
So
u
t
h
C
o
u
n
t
y
R
e
n
t
E
x
p
e
n
s
e
No
r
m
a
l
i
z
e
A
u
d
i
t
E
x
p
e
n
s
e
In
v
e
s
t
o
r
R
e
l
a
t
i
o
n
s
Pe
r
f
o
r
m
a
n
c
e
I
n
d
i
c
a
t
o
r
T
r
a
i
n
i
n
g
E
x
p
e
n
s
e
To
t
a
l
C
o
n
t
e
s
t
e
d
I
t
e
m
s
't
'
t
Un
a
d
j
u
s
t
e
d
To
t
a
l
O
p
e
r
a
t
i
o
n
a
n
d
M
a
i
n
t
e
n
a
n
c
e
A
d
j
u
s
t
m
e
n
t
s
De
p
r
e
c
i
a
t
i
o
n
Am
o
r
t
i
z
a
t
i
o
n
o
f
P
l
a
n
t
H
e
l
d
f
o
r
F
u
t
u
r
e
U
s
e
Am
o
r
t
i
z
a
t
i
o
n
o
f
U
t
i
l
i
t
y
P
l
a
n
t
A
c
q
u
i
s
i
t
i
o
n
A
d
j
u
s
t
m
e
n
t
s
To
t
a
l
D
e
p
r
e
c
i
a
t
i
o
n
a
n
d
A
m
o
r
t
i
z
a
t
i
o
n
Ad
V
a
l
o
r
e
m
T
a
x
e
s
Pa
y
r
o
l
l
T
a
x
e
s
To
t
a
l
T
a
x
e
s
O
t
h
e
r
To
t
a
l
O
p
e
r
a
t
i
n
g
E
x
p
e
n
s
e
s
16
5
(2
7
16
5
)
00
0
00
0
08
3
30
0
(1
8
4
26
4
)
89
9
03
6
18
4
26
4
08
3
30
0
(1
7
,
4
3
3
)
(1
7
43
3
)
17
,
4
3
3
15
6
14
0
(5
1
04
6
)
10
5
09
4
04
6
15
6
14
0
02
2
(1
6
,
4
8
0
)
54
2
10
3
64
5
79
2
)
88
8
)
(1
0
68
0
)
( 1
96
1
)
(1
2
64
1
)
00
0
(1
7
74
5
)
25
5
74
5
00
0
00
6
75
7
(2
0
67
8
)
98
6
07
9
67
8
98
6
75
7
47
5
65
8
,
93
7
78
2
)
1
8
53
7
87
6
'
89
1
50
3
42
9
37
9
20
4
,
4
5
8
20
4
45
8
20
4
45
8
40
3
51
2
96
8
83
5
)
1
1
43
4
67
7
92
9
97
8
36
4
65
5
38
6
50
9
(5
4
1
32
1
)
84
5
18
8
52
7
66
0
37
2
84
8
32
8
32
8
32
8
39
5
83
7
(5
4
1
32
1
)
85
4
51
6
52
7
66
0
38
2
17
6
57
0
94
1
57
0
94
1
57
0
94
1
35
2
27
1
(1
6
,
4
2
3
)
33
5
84
8
12
,
4
6
9
34
8
31
7
92
3
21
2
(1
6
42
3
)
90
6
78
9
46
9
91
9
25
8
72
2
56
1
52
6
57
9
)
19
,
19
5
98
2
47
0
10
7
66
6
08
9
67
0
15
1
Er
r
o
r
o
n
W
a
t
e
r
Q
u
a
l
T
e
s
t
06
2