Rosborough Exhibit No. 16.xls

Exhibit
JANACTENROLL
Year
PEPM
National Trend
Total Cost
Enrollment
Per Employee per Month (PEPM)
Change
N/A
1999–2003
Total experience savings amount for 1999:
Total experience savings amount for 2000:
Total experience savings amount for 2001:
Total experience savings amount for 2002:
Total experience savings amount for 2003:

includes COBRA/LTD/LOA and non-regulated plans and excludes opt-outs
All Active Employees1
National Trend
Applied to PEPM2
Active Electric Operations1
1 Includes HMO premiums, UHC paid claims, UHC expenses, UBH paid claims, and UBH expenses;
2 National trend weighted by product
Annual
Cumulative (since 1999)
PacifiCorp Electric Operations vs. National Cost Trend
PacifiCorp Active Experience
Hewitt Associates 03458137.xls97/19Go 04/2003
1998.00
$26,196,533.00
5836.00
$374.07
$374.07
1999.00
$26,908,221.00
5728.00
$391.47
0.05
$403.71
0.08
0.08
2000.00
$28,131,020.00
5182.00
$452.38
0.16
$433.84
0.11
0.07
2001.00
$26,801,450.00
4570.00
$488.72
0.08
$505.75
0.12
0.17
2002.00
$31,224,699.00
4605.00
$565.05
0.16
$555.37
0.14
0.10
2003.00
$33,362,776.00
4683.00
$593.69
0.05
$637.12
0.13
0.15
0.59
0.70
$841,500.63
$841,500.63
($1,153,425.17)
($311,924.54)
$933,778.67
$621,854.13
($534,995.79)
$86,858.34
$2,441,002.20
$2,527,860.55
1998.00
$19,017,495.00
4251.00
$372.80
$372.80
1999.00
$19,113,446.00
4108.00
$387.73
0.04
$402.35
0.08
0.08
2000.00
$20,961,159.00
4002.00
$436.47
0.13
$429.69
0.11
0.07
2001.00
$21,097,755.00
3738.00
$470.34
0.08
$487.96
0.12
0.14
2002.00
$24,622,509.00
3720.00
$551.58
0.17
$534.49
0.14
0.10
2003.00
$26,617,049.00
3827.00
$579.59
0.05
$621.93
0.13
0.16
0.55
0.67
$720,984.14
$720,984.14
($325,920.83)
$395,063.31
$790,189.81
$1,185,253.12
($763,035.77)
$422,217.35
$1,944,641.02
$2,366,858.38