20240515Annual DSM 2023 Report.pdf

RECEIVED
Wednesday, May 15, 2024 3:59PM
IDAHO PUBLIC
_ROCKY MOUNTAIN UTILITIES COMMISSION
1407 W.North Temple,Suite 330
POWER. salt Lake City,Utah 84116
A DIVISION OF PACIFICORP
May 15, 2024
VIA ELECTRONIC FILING
Idaho Public Utilities Commission
11331 W Chinden Blvd Building 8 Suite 201A
Boise, ID 83714
Attn: Commission Secretary
RE: CASE NO. PAC-E-05-10
IDAHO 2023 ANNUAL DEMAND SIDE MANAGEMENT REPORT
Pursuant to Order No. 29976 issued in Case No. PAC-E-05-10, Rocky Mountain Power hereby
submits for electronic filing its 2023 Annual Demand Side Management Report.
All formal correspondence and requests regarding this filing should be addressed to one of the
following:
By E-mail (preferred): datarequest(&,pacificorp.com
By regular mail: Data Request Response Center
PacifiCorp
825 NE Multnomah Blvd., Suite 2000
Portland, OR 97232
For informal questions,please contact me at [phone].
Sincerely,
Michael S. Snow
Manager, Regulatory Affairs
Enclosures

_ ROCKY MOUNTAIN
POWER
POWERING YOUR GREATNESS
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2023 IDAHO Energy Efficiency and Peak
Reduction Annual Report
Issued 511512024
Rocky Mountain Power
1407 West North Temple
Salt Lake City, UT 84116
pacificorp.com/environment/demand-side-management
Page 1 of 22

TABLE OF CONTENTS
EXECUTIVESUMMARY.......................................................................................................................3
REGULATORY ACTIVITIES....................................................................................................................4
MEETINGS WITH COMMISSION STAFF................................................................................................5
PORTFOLIO OF PROGRAMS................................................................................................................6
ENERGY EFFICIENCY PROGRAMS ........................................................................................................6
WATTSMARTHOMES....................................................................................................................................6
HOME ENERGY REPORTS PROGRAM .................................................................................................................7
LOW INCOME WEATHERIZATION.......................................................................................................................8
WATTSMART BUSINESS PROGRAM ..................................................................................................11
WATTSMART BUSINESS...................................................................................................................................11
PEAK REDUCTION PROGRAMS..........................................................................................................13
IRRIGATIONLOAD CONTROL.......................................................................................................................13
WATTSMARTBATTERIES..................................................................................................................................14
WATTSMART BUSINESS DEMAND RESPONSE..................................................................................................15
EXPENDITURES ................................................................................................................................16
TOTAL PORTFOLIO SAVINGS AND EXPENDITURES...........................................................................................16
GROSS SAVINGS BY MEASURE CATEGORY.........................................................................................16
LOAD CONTROL EVENTS...................................................................................................................18
COST EFFECTIVENESS .......................................................................................................................20
TOTAL COST EFFECTIVENESS RESULTS BY PORTFOLIO AND PROGRAM............................................................20
EVALUATIONS..................................................................................................................................22
Page 2 of 22

EXECUTIVE SUMMARY
Rocky Mountain Power is a multi-jurisdictional electric utility providing retail service to
customers in Utah, Idaho, and Wyoming. Rocky Mountain Power, a division of PacifiCorp, serves
approximately 88,780 customers in southeastern Idaho. Rocky Mountain Power acquires energy
efficiency and peak reduction resources as cost-effective alternatives to the acquisition of supply-
side resources.
PacifiCorp develops an integrated resource plan (IRP)l as a means of balancing cost, risk,
uncertainty, supply reliability/deliverability and long-run public policy goals. The IRP presents a
framework of future actions to ensure that Rocky Mountain Power continues to provide reliable,
reasonably priced service to customers. Energy Efficiency and peak management opportunities
are incorporated into the IRP based on their availability, characteristics, and costs.'
Rocky Mountain Power employs external implementers to administer its energy efficiency and
peak reductions programs.3 Evaluations for each program are performed by independent
external evaluators to validate energy and demand savings derived from Rocky Mountain
Power's programs.'
Rocky Mountain Power utilizes earned media, customer communications, education, and
outreach advertising as well as program specific marketing to communicate the value of energy
efficiency, provide information regarding low-cost, no-cost energy efficiency measures and to
educate customers on the availability of programs, services, and incentives.'
This report provides details on program results and activities for the reporting period from
January 1, 2023, through December 31, 2023. Rocky Mountain Power on behalf of its customers,
invested $4.9 million in energy efficiency and peak reduction resource acquisitions during the
reporting period utilizing collections from Electric Service Schedule 191, Customer Efficiency
Services Rate Adjustment ("Schedule 191"). The investment yielded approximately 18 megawatt
hours("MWh") at generator in first-year energy savings, and approximately 3 megawatts ("MW")
of capacity reduction from energy efficiency. Net benefits based on the projected value of the
energy savings over the life of the individual measures is estimated at $1.8 million.6
1 Information on PacifiCorp's IRP can be found at https://www.pacificorp.com/energy/integrated-resource-
plan.html.
z Information on PacifiCorp's planning process can be found at https://www.pacificorp.com/environment/demand-
side-management.html under the"Rocky Mountain Power planning"section.
s Information on program administration can be found at https://www.pacificorp.com/environment/demand-side-
management.html under the"Program administration"section.
4 Information on program evaluations can be found at https://www.pacificorp.com/environment/demand-side-
management.html under the"Reports and program evaluations by state"section.
I Information on communications and outreach can be found at https://www.pacificorp.com/environment/demand-
side-management.html under the"Communications and outreach"section.
6 See cost effectiveness Appendix A, UCT Net Benefits exc. LIM
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The Idaho DSM portfolio was cost effective based on the Utility Cost Test (UCT), which is the
primary cost benefit test observed in Idaho. Cost effectiveness results are provided in Table 13
and Appendix A.
In 2023, Rocky Mountain Power's DSM portfolio included the following programs:
• Energy Efficiency Programs:
■ Wattsmart Homes
■ Home Energy Reports
■ Low Income Weatherization
■ Wattsmart Business
■ Peak Reduction Program:
■ Irrigation Load Control
■ Wattsmart Batteries
■ C&I Demand Response
Pursuant to Commission Order No. 32196, the Idaho Irrigation Load Control Program is treated
as a system power supply with expenses flowing through base rates in lieu of the Schedule 191
DSM tariff rider. Notwithstanding, information on the Irrigation Load Control Program is provided
in this report.
REGULATORY ACTIVITIES
During the 2023 reporting period, the Company filed compliance and/or informational reports,
updates, notices, and requests with the Commission in support of Company DSM programs. The
following is a list of those activities. Materials associated with program incentive adjustments are
included in Appendix E.
• On January 27, 2023,consistent with the flexible tariff process, a 45-day notice of changes
to the Wattsmart Business program was posted to the Company website. Commission
Staff approved these changes via email on January 26, 2023. Changes consisted of adding,
adjusting, and discontinuing incentives and offerings throughout the program. The
changes became effective March 15, 2023.
• February 7, 2023, the Company circulated the DSM balancing account report for the
fourth quarter of 2022 to Commission Staff.
• On March 9, 2023, the Company filed its reply comments in the matter of the Company's
Application for Prudency Determination on DSM Expenditures, Case No. PAC-E-22-12.The
Commission issued Order No. 35814 approving the Company's application on
June 13, 2023.
• On March 9, 2023, the Company filed its reply comments in the matter of the Company's
Application for Authority to Implement a Commercial and Industrial Demand Response
Program, Case No. PAC-E-22-13. The Commission issued Order Nos. 35724, 35772, and
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35787 approving the Company's application and compliance filings, effective
April 1, 2023.
• On April 28, 2023, pursuant to Order No. 29976, the Company submitted its 2022 Idaho
Energy Efficiency and Peak Reduction DSM Annual Report in Case No. PAC-E-05-10.
• On May 1, 2023, the Company circulated the DSM balancing account report for the first
quarter of 2023 to Commission Staff.
• On August 1, 2023, the Company circulated the DSM balancing account report for the
second quarter of 2023 to Commission Staff.
• On August 17, 2023, consistent with the maximum "up to" incentive process, a 45-day
notice of changes was posted to the Company website and Commission Staff were
notified. Changes consisted of incentive adjustments for engine block heater controls,
and new homes heat pumps. The changes became effective October 2, 2023.
• On November 13, 2023, the Company circulated its 2024 communications plans to
Commission Staff.
MEETINGS WITH COMMISSION STAFF
The Company consulted with Idaho Public Utilities Commission Staff throughout 2023, with formal
presentations on the following matters:
January 26, 2023
• Reviewed preliminary results for 2022 and 2023's outlook.
• Discussed low-income non-energy impacts.
• Discussed the Battery Demand Response program.
• Reviewed the Company's program evaluation dashboard.
• Reviewed the DSM Annual Report details and production requests.
November 7, 2023
• Reviewed the 2022 DSM Annual Report, including Irrigation Load Control data tracking and the
Battery Demand Response program's comparative analysis.
• Discussed the outlook for 2023-2024, including cost ineffective measures.
• Discussed the 2023 Integrated Resource Plan.
• Provided an update on the Battery Demand Response and Commercial and Industrial Demand
Response programs.
• Discussed maximum incentives versus offered incentives and the associated process for making
changes.
Page 5 of 22

PORTFOLIO OF PROGRAMS
ENERGY EFFICIENCY PROGRAMS
WATTSMART HOMES
Program Description
The Wattsmart Homes program is designed to provide access to incentives for using more
efficient products and services installed or received by residential customers in the following
housing types:
■ New Construction Homes
■ Single Family Existing Homes
■ Multi-family Housing Units
■ Manufactured Homes
The program applies to residential customers under Electrical Service Schedules 1 or 36.
Landlords who own rental property where the tenant is billed under Electric Service Schedules 1
or 36 also qualify.
The Wattsmart Homes program received a cost/benefit result of 0.68 under the UCT for 2023.
Program Performance and Major Achievements in 2023
The Wattsmart Homes program generated 2,080,836 kWh savings at the site and disbursed
$234,141 in incentives.
The majority of the savings achieved in 2023 came through the transportation measure category,
which is exclusively engine block heater controls. Poor realization rates in this measure category
are the primary driver to the low overall cost benefit results in the Wattsmart Homes Program.
The engine block heater control measure was evaluated in 2023 and measure updates took place
in early 2024. The program is also working to diversify program participation throughout the
measure categories, specifically HVAC and Whole Building to improve cost effectiveness results.
The existing homes rebate program channel transitioned program implementers to Evergreen
Consulting and the new homes rebate program channel transitioned to Resource Innovations.
The transitions included new and updated websites, web pages, and rebate portals. Additional
rebate payment options were introduced to customers participating in the existing homes
program; options include direct deposit to debit card or bank account, electronic transfer via
Zelle or PayPal, or mailed check. Rebate payments made via direct deposit or electronic transfer
are completed within 5 business days of an approved application; while mailed rebate payments
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are sent within 7 business days. Trade allies and builders also have the option to receive rebate
payments via electronic funds transfer.
Additional information on the program administration can be found on the Company's website
under the Program administration section:
https://www.pacificorp.com/environment/demand-side-management.htmI
Direct Link to Wattsmart Homes program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Wattsmart Homes 23.pdf
HOME ENERGY REPORTS PROGRAM
Program Description
The Home Energy Reports program is a behavioral program designed to decrease participant
energy usage by providing comparative energy usage data for similar homes located in the same
geographical area. Additionally, the report provides the participants with tips to decrease their
energy usage.
The Home Energy Reports program passed the UCT with a cost benefit ratio of S.75 for 2023.
Program Performance and Major Achievements in 2023
■ Total savings for 2023 was 5,762 MWh.
■ Home Energy Reports were provided to approximately 44,000 customers in 2023.
■ Report highlights.
o Individual recommendations to save energy.
o Insights on how customers are using energy by appliance type.
o Home characteristics included in report with easy access to update home profile.
o Monthly usage history included in reports.
■ Online portal was improved to provide greater insights for all residential customers.
■ In 2023, 0.339% of customers (143 customers) requested to be removed from the
program.
■ Positive thumbs up feedback for the program averaged to be 86% in 2023.
Additional information on the program administration can be found on the Company's website
under the Program administration section:
https://www.pacificorp.com/environment/demand-side-management.html
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Direct Link to Home Energy Reports program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Home Energy Reports 23.pdf
LOW INCOME WEATHERIZATION
Program Description
The Low-Income Weatherization program provides energy efficiency services through a
partnership between the Company and local non-profit agencies to residential customers who
meet the income-eligible guidelines.Services are provided at no cost to the program participants.
The Company contracts with Eastern Idaho Community Action Partnership, Inc. ("EICAP") and
Southeastern Idaho Community Action Agency ("SEICAA") to provide services. The two agencies
receive federal funds allocated to and administered by the Idaho Department of Health and
Welfare ("IDHW"). Energy efficiency measures are installed in the homes of income eligible
households throughout the Company's service territory by EICAP and SEICAA. The Company is
required to fund 85 percent of the cost of approved measures, pursuant to Commission Order
No. 32151. Under Advice No. 19-01, filed with Idaho Public Utilities Commission on
January 16, 2019, the Commission approved reimbursement of up to 100 percent of related
installed costs of ductless heat pumps, effective March 6, 2019. Agencies cover remaining costs
with the funding received by IDHW.
The Low-Income Weatherization program's PTRC results in 2023 included a cost benefit ratio of
0.49 when excluding non-energy benefits, and 6.79 when including non-energy benefits. Under
direction of Case No. GNR-E12-01, the Low-Income Weatherization program uses the 10 percent
conservation adder to the total resource cost test as its primary cost test. Cost effectiveness is
informed by the use a single-family heat pump load profile in lieu of a single-family cooling load
profile or single-heating load profile to value the timing of energy savings. Several measures
installed through the program save energy throughout the year and not just the summer or
winter months,therefore a heat pump load profile was selected to reflect energy savings in both
winter and summer months.
Program Performance and Major Achievements in 2023
■ In 2023, the program achieved savings at site of 103,661 kWh serving 45 homes.
Low Income Energy Conservation Education
Commission Order No. 32788 authorized the Company to fund the Low-Income Energy
Conservation Education with $25,000 annually. These education services are provided by EICAP
and SEICAA and target participants who receive Low Income Home Energy Assistance Program
("LIHEAP") funds and Lend A Hand. EICAP received $16,000 funding in 2023 calendar year prior
Page 8 of 22

to LIHEAP program season. SEICAA did not request funds in 2023 as they had unused funds
carried over from CY 2020 and CY 2021.
Commission Order No. 35814 issued May 13, 2023, directed the Company to conduct in-house
audits of the two partner agencies, EICAP and SEICAA, that administer the Energy Conservation
Education program, due to program expenditures and energy savings kit inventory for years 2020
- 2021 reporting discrepancies.
Furthermore, the Order directed the Company to provide audit results in the next annual report
and any necessary adjustments included in the Company's next prudency filing. And Staff
recommended the Company use the opportunityto establish data tracking, reporting,and quality
control processes with both agencies.
The Company's Low Income Program Manager conducted in-house agency audits in the fall of
2023.The visits occurred September 27, 2023,with EICAP, and September 28, 2023,with SEICAA.
The audit focused on review of existing tracking mechanisms, kits inventory verification, and the
development and/or improvement of tracking mechanisms.
At the time of the audits, both agencies had exhausted energy savings kit inventory and were in
the process of ordering or awaiting shipment of new kits. EICAP had an established tracking
report in their database for kits and expenditures, which has been in place for several years.
SEICAA was developing a new data tracking mechanism for program expenditures and kit
inventory. Due to personnel changes and the departure of the staff overseeing the conservation
education program, SEICAA researched through available tracking records for kit inventory and
tried to reconcile reports as best as possible.
The Company used the in-house audit to work closely with the agencies to establish a uniform
tracking mechanism to be utilized by both agencies for ongoing program tracking and reporting.
Also, to monitor funding and kits inventory closely, agencies will provide quarterly program
reports versus annual reports in 2024, with reporting cadence re-evaluated at the end of 2024
calendar year.
In-house audit findings:
EICAP — audit did not disclose any findings requiring corrective action. The discrepancies
identified during prudency review were corrected during the time of prudency review and
confirmed at the in-house audit.
SEICAA— audit was inconclusive due to lack of kit inventory tracking records for the years 2020
through 2022 to validate inventory counts. SEICAA confirmed there were nine remaining kits at
the end of 2022 calendar year and kits were distributed prior to the in-house audit in fall 2023.
Funding balance and expenditures were reconciled.
The agencies provided a conservation education curriculum to households and reported the
following activities and program specifics for 2023 in Table 1 below.
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Table 1:
2023 Conservation Education Activities'
EICAP SEICAA
Beginning balance $30,194.04 $20,250.00
Annual Funds Received $16,000.00 $0.00
Expenditures $18,087.50 $17,027.50
Balance as of 12/31/23 $28,106.54 $3,222.50
Households Served 592 14
Distribution
EICAP purchased 500 kits using CY 2023 funds. The new kits include a vinyl foam weather
stripping, a window film kit-up to 5 windows, a night light, two light bulbs, a faucet aerator, a
fridge/freezer thermometer, a fridge coil/dryer vent cleaning brush, a surge protector outlet
extender, and a water energy connection booklet. As of December 31, 2023, EICAP has 500 kits
in their inventory.
EICAP's program objective was to educate Rocky Mountain Power customers on how to conserve
energy through useful tips and tools to help them save year-round. They served Rocky Mountain
Power households that received energy assistance and/or requested energy conservation
education. For customers unable to come into the office to receive assistance and/or
conservation kits, kits are mailed later.
SEICAA purchased 350 kits in CY 2023 using carried over funds from CY 2020 and CY 2021 and
intended to reserve some of the funds for postage and professional fees.The new kits include six
dimmable LEDs (9W, 11W, 13 W),two LED night lights, a seven-outlet advanced power strip, two
dual threaded bubble faucet aerators (1.5 GPM), a dual spray swivel kitchen aerator with pause
(1.5 GPM), and one earth 3-spray handheld showerhead (1.5 GPM). As of December 31, 2023,
SEICAA has 345 kits in their inventory.
Table 2 below provides information regarding the education offered by the agencies.
Table 2:
Additional Information on Conservation Education by Agencies
EICAP SEICAA
Program Design Educate Rocky Mountain Power Reduce electricity usage and
customers about how to conserve monthly bills for participants of the
energy. LIHEAP program.
'See Appendix F—for more data on previous years for Conservation Education Activities.
Page 10 of 22

EICAP SEICAA
Target Audience Rocky Mountain Power customers LIHEAP recipients who have not
who receive Low Income Home received weatherization program
Energy Assistance Heat(LIHEAP) services as a priority. Households
Heat and Crisis and Lend A Hand can also be identified through
program. SEICAA's other programs.
How Company Funds Funds used to purchase energy Funds used to purchase kits in
Were Used efficiency kits in September 2023 October 2023
and for shipping of kits.
A Low-Income Conservation Education Report for Calendar Year 2020 through the first quarter
of 2024 is provided in Appendix F.
Additional information on the program administration can be found on the Company's website
under the Program administration section:
https://www.pacificorp.com/environment/demand-side-management.html
Direct Link to Low Income Weatherization program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Low Income 23.pdf
WATTSMART BUSINESS PROGRAM
WATTSMART BUSINESS
Program Description
The commercial, industrial, and agricultural energy efficiency program portfolio is offered
through a single Non-Residential Energy Efficiency program called Wattsmart Business.
Wattsmart Business is designed to influence new and existing non-residential customers to
increase the efficiency of electric energy usage both through the installation of efficient
equipment as well as adoption of improved energy management protocols. Qualifying measures
include those which produce verifiable electric energy efficiency improvements compared to an
established baseline.
Wattsmart Business offerings include:
■ Typical Upgrades
■ Midstream/Instant incentives
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■ Custom Analysis
■ Energy Management
■ Energy Project Manager Co-funding
The Wattsmart Business program passed the UCT with a cost benefit analysis of 1.72.
Program Performance and Major Achievements in 2023
■ In 2023, the program achieved gross energy savings at site of 9,334,858 kWh.
■ Distributed incentives of$1,195,723.
■ To foster continued growth and utilization of the Wattsmart Business Vendor Network
(WBVN)and to increase customer satisfaction,the Company continued to employ full-
time outreach specialist dedicated to Idaho. This staff member provides an outreach
and support role to both vendors and customers interested in lighting as well as non-
lighting incentives.
■ In 2023, participating WBVN vendors continued receiving quarterly vendor
performance scorecards to provide timely feedback and encourage vendors to strive
to reach "Premium" status, which entitles qualifying vendors to improved visibility
and enhanced co-branding with Rocky Mountain Power. In 2023, there were three
premium status Wattsmart Business Vendors.
■ Wattsmart Business Program successfully achieved savings goals in 2023.This was due
in large part to:
o Success in reaching irrigation customers through targeted mailings.
o Introduction of Small Business Enhanced (SBE) lighting offering for small
businesses.
o Large new construction/process expansion by a large industrial customer.
Additional information on the program administration can be found on the Company's website
under the Program administration section:
https://www.pacificorp.com/environment/demand-side-management.htmI
Direct Link to Wattsmart Business program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Wattsmart NonResidential 23.pdf
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PEAK REDUCTION PROGRAMS
IRRIGATION LOAD CONTROL
Program Description
The irrigation load control program is offered to irrigation customers receiving electric service on
Schedule 10, Irrigation and Soil Drainage Pumping Power Service. Participants enroll in the
program with a third-party program administrator and allow the curtailment of their electricity
usage in exchange for an incentive. Participant incentives are based on the site's average
available load during load control program hours, adjusted by opt-outs or non-participation.
Participant incentives are issued by the program administrator after the season has ended. The
incentive compensates irrigators for the additional cost of interrupting their irrigation pumping
during program hours.
For most Participants, their irrigation pumps are set up with a dispatchable two-way control
system giving Rocky Mountain Power control over their loads. Participants are notified 4 hours
ahead of control events and can opt-out of dispatch events. Each opt-out will reduce a
Participant's final incentive.
In 2023, the mandatory program season was from May 301" through August 18'. The voluntary
program season started after August 18t"through September 30t"; however, no voluntary events
were scheduled in 2023. Events were scheduled from 2pm to 9pm Mountain Standard Time,
Monday through Friday, excluding holidays. Each event was scheduled with 4 hours of
notification.
The Irrigation Load control program passed the UCT cost test for 2023.
Program Performance and Major Achievements in 2023
■ There were 8 load control events initiated in 2023, all of which were mandatory.
■ The available load from the Irrigation Program are utilized as reserves, which provides
value to the program and benefits the customer.
■ 123 customers participated in the program across 1,049 sites.
■ Total enrolled MW (at Gen) in 2023 was 197. The maximum realized MW (at Gen) was
125.
Additional information on the program administration can be found on the Company's website under the Program
administration section:
https://www.pacificorp.com/environment/demand-side-management.html
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Direct Link to Irrigation Load Control program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Irrigation Load Control 23.pdf
WATTSMART BATTERIES
Program Performance and Major Achievements in 2023
• In 2023, Rocky Mountain Power called upon customers' batteries 61 times. Each event
was 5-minutes in duration for a total time of 5 hours and 5 minutes between January and
December.
• The total dispatch duration was less than 3 complete battery cycles for customers
enrolled for the entire year.
• All customer batteries enrolled in the program prior to the called events responded.
There were no battery communication failures.
• All new customer enrollments included battery and solar. No commercial batteries were
enrolled in the program during 2023.
• During 2023,there were 551 new customers interconnected with solar with 97 customers
completing the enrollment process into the Wattsmart Battery Program. The enrollment
application for customer generation versus the enrollment in Wattsmart Batteries is a
separate process. It is anticipated that many of the solar enrollments will eventually enroll
in the battery program.
Program Description
The Wattsmart Batteries program promotes and incentivizes the installation of qualified
individual batteries for system-wide integration and use for overall electric grid management.
Leveraging batteries has created an opportunity to maximize renewable energy for advancing a
sustainable electric grid. The batteries may be used for frequency response, peak load
management, transmission relief, daily load cycling, and other smart grid applications. Batteries
participating in the Wattsmart Battery Program are integrated within PacifiCorp's Energy
Management System to provide real-time grid benefits.
Eligible customers who participate in the program receive an enrollment incentive based on the
kW size of their battery and participation commitment, and ongoing annual incentives for
continued participation.
The battery program passed the UCT test using a 20-year NPV.
Program enrollment information can be found on the Company's website:
www.rockvmountainpower.net/battery
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Direct Link to Wattsmart Batteries program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Wattsmart Batteries 23.pdf
WATTSMART BUSINESS DEMAND RESPONSE
Program Description
The Wattsmart Business Demand Response Program is designed to provide financial incentives
to commercial and industrial (C&I non-residential) customers who curtail load during Company
initiated events. The Program may be utilized to provide peak load reduction, contingency
reserves, frequency response, and other grid services to assist with effectively managing the
overall electric grid. The Program is designed to work with large commercial and industrial
customers who have curtailable loads greater than 500 kW that can be curtailed with no advance
notice or limited advance notice. An automated dispatch without advanced notice and a total
response time within 50 seconds is considered a real-time event, and a dispatch event with an
advanced notice and response within 7 minutes is considered an advanced notice event.
Program Performance and Major Achievements in 2023
Demand response for non-residential customers is a new offering and is taking time develop and
market to potential customers. The program was approved effective April 1, 2023, and outreach
and marketing started immediately.
Company representatives and its consultants are meeting with large commercial and industrial
customers to identify opportunities for participation. The Company and consultant are
developing site-specific demand response strategies for potential participating customers and
their facilities. Due to the complexity associated with these large customers and the significant
amount of load being curtailed, the timeline for enrollment typically takes 6-9 months.
Program enrollment information can be found on the Company's website:
https://www.rockymountainpower.net/savings-energy-choices/business/demand-response.htmI
Direct Link to Wattsmart Business Demand Response program administration:
https://www.pacificorp.com/content/dam/pcorp/documents/en/pacificorp/environment/dsm/idaho/Idaho Progr
am Administration Wattsmart Demand Response 23.pdf
Page 15 of 22

EXPENDITURES
TOTAL PORTFOLIO SAVINGS AND EXPENDITURES
Table 3:
Program Results for January 1, 2023-December 31,20238
Load Management Programs kW/Yr.Savings kW/Yr.Savings Program
(at site) (at gen) Expenditures
Irrigation Load Control 114,230 124,579 $2,539,582
Wattsmart Batteries 568 619 $220,887
Wattsmart C&I Demand Response 0 0 $8,956
Total Load Management 114,798 125,119 $2,769,425
Energy Efficiency Programs kWh/Yr.Savings kWh/Yr.Savings Program
(at site) (at gen) Expenditures
Low Income Weatherization 103,661 113,054 $434,684
Home Energy Reporting 5,762,000 6,284,095 $56,535
Wattsmart Homes 2,080,836 2,269,380 $814,399
Total Residential 7,496,497 8,666,529 $1,305,618
Total Wattsmart Business 9,334,858 10,145,571 $3,017,627
Total Energy Efficiency 17,281,355 18,812,100 $4,323,245
Other Portfolio Expenditures
Commercial&Industrial Evaluation Costs $71,325
Residential Evaluation Costs $97,845
Outreach&Communications $150,852
Potential Study $14,662
System Support $20,498
Total Other Portfolio Expenditures $355,182
Total Idaho Portfolio Expenditures $7,447,851
Total Idaho Portfolio Expenditures excluding Irrigation Load Control $4,908,269
GROSS SAVINGS BY MEASURE CATEGORY
Table 4:
2023 Annual Savings by Wattsmart Homes
Measure Category Total kWh(at Site) Total Incentive Total Measure
Quantity
Appliances 3,138 $1,620 36
Building Shell 12,030 $6,625 21
Electronics 2,285 $623 23
Energy Kits 3,571 $188 27
HVAC 259,079 $43,655 136
Lighting 3,053 $430 23
Water Heating 14,151 $4,950 9
Whole Building 139,283 $43,300 155
Transportation 1,644,247 $133,150 1,086
Grand Total 2,080,836 $234,141
s The reported savings are gross, ex-ante. The values at generation include line losses between the customer site
and the generation source.
Page 16 of 22

Table 5:
Low Income Homes Served and Measures Installed
Measure Type Installed
Air Sealed/Infiltration 25
Insulation 94
Attic Ventilation 16
Lighting CFL/LED 43
Furnace Repair or Replacement 24
Duct Sealing and/or Insulation 13
Ductless Heat Pump 26
Thermal Doors and/or Window Replacement 51
Water Heater Repair/Replacement 13
Refrigerator Replacement 6
Infiltration Reduction 16
Ground Cover 4
Total Number of Homes Served 45
Total kWh Savings @ Site 103,661
Table 6:
Wattsmart Business Savings by Sector
Sector Total kWh(at Site) Total Incentive
Commercial 6,196,718 $731,740
Industrial 236,763 $35,247
Irrigation 2,901,377 $428,736
Grand Total 9,334,858 $1,195,723
Table 7:
2023 Annual Net Savings by Wattsmart Business
Measure Category Total kWh(at Site) Total Incentive Total
Projects
Building Shell 5,212 $4,960 2
Compressed Air 150,475 $22,571 2
Energy Management 191,884 $3,838 3
HVAC 853,032 $152,960 9
Lighting 2,022,531 $291,870 392
Motors 1,951,000 $88,375 4
Refrigeration 969,536 $139,138 3
Additional Measures 150,942 $22,415 1
Irrigation 2,901,377 $428,736 138
Transportation 48,744 $2,500 1
Direct Install 90,125 $38,360 10
Grand Total 9,334,858 $1,195,723 565
Page 17 of 22

LOAD CONTROL EVENTS
Table 8:
Irrigation Load Control Events
Date Event Event Times Estimated Load
Reduction at Gen(MW)
6/30/2023 1 8:00 PM-9:00 PM MDT 90
7/5/2023 2 5:00 PM-9:00 PM MDT 89
7/17/2023 3 5:00 PM-9:00 PM MDT 125
7/25/2023 4 7:00 PM-9:00 PM MDT 84
7/26/2023 5 7:00 PM-9:00 PM MDT 77
8/14/2023 6 5:00 PM-9:00 PM MDT 43
8/15/2023 7 4:00 PM-8:00 PM MDT 41
8/16/2023 8 5:00 PM-9:00 PM MDT 42
Table 9:
Irrigation Load Program Performance
Maximum Potential MW(at Site) 180 MW
Maximum Potential MW(at Gen) 197 MW
Average Realized Load MW(at Gen) 74 MW
Maximum Realized Load MW(at Gen) 125 MW
Participation Customers 123
Participation (Sites) 1,049
Table 10
Battery Control Events
Event Date Mountain Time Event kW Residential or Reason for Event
Start/End Time Potential Commercial
ary Febru 7,2023 1:11 AM to 1:16 AM 106 Residential Frequency Response
February 19,2023 10:11 PM to 10:16 PM 106 Residential Frequency Response
February 21,2023 8:02 AM to 8:07 PM 106 Residential Frequency Response
February 22,2023 11:21 AM to 11:26AM 106 Residential Frequency Response
March 7,2023 3:17 AM to 3:22 AM 164 Residential Frequency Response
April 8,2023 10:43 PM to 10:48 PM 198 Residential Frequency Response
April 10,2023 9:51 AM to 9:56 AM 198 Residential Frequency Response
April 13,2023 1:13 PM to 1:18 PM 198 Residential Frequency Response
April 26,2023 1:34 AM to 1:39 AM 198 Residential Frequency Response
April 26,2023 8:58 PM to 9:03 PM 198 Residential Frequency Response
May 15,2023 4:59 PM to 5:04 PM 252 Residential Frequency Response
May 18,2023 6:34 AM to 6:39 AM 252 Residential Frequency Response
May 20,2023 8:32 AM to 8:37 AM 252 Residential Frequency Response
May 22,2023 5:08 AM to 5:13 AM 252 Residential Frequency Response
June 2,2023 5:05 AM to 5:10 AM 329 Residential Frequency Response
June 26,2023 12:38 PM to 12:43 PM 329 Residential Frequency Response
June 29,2023 7:55 PM to 8:00 PM 329 Residential Frequency Response
September 12,2023 7:21 PM to 7:26 PM 463 Residential Frequency Response
September 16,2023 7:32 AM to 7:37 PM 463 Residential Frequency Response
September 18,2023 4:22 PM to 4:27 PM 463 Residential Frequency Response
September 20,2023 12:10 AM to 12:15 AM 463 Residential Frequency Response
Page 18 of 22

Event Date Mountain Time Event kW Residential or Reason for Event
Start/End Time Potential Commercial
September 21,2023 11:00 AM to 11:05 AM 463 Residential Frequency Response
September 22,2023 6:33 AM to 6:38 AM 463 Residential Frequency Response
September 29,2023 3:32 PM to 3:37 PM 463 Residential Frequency Response
October 1,2023 1:23 AM to 1:28 AM 493 Residential Frequency Response
October 1,2023 11:21 PM to 11:26 PM 493 Residential Frequency Response
October 3,2023 10:00 PM to 10:05 PM 493 Residential Frequency Response
October 4,2023 10:00 PM to 10:05 PM 493 Residential Frequency Response
October 5,2023 2:38 AM to 2:43 PM 493 Residential Frequency Response
October 6,2023 7:50 AM to 7:55 AM 493 Residential Frequency Response
October 7,2023 12:43 AM to 12:48 AM 493 Residential Frequency Response
October 9,2023 3:06 AM to 3:11 AM 493 Residential Frequency Response
October 9,2023 11:42 AM to 11:47 AM 493 Residential Frequency Response
October 12,2023 7:00 AM to 7:05 AM 493 Residential Frequency Response
October 13,2023 4:17 AM to 4:22 AM 493 Residential Frequency Response
October 13,2023 2:31 PM to 2:36 PM 493 Residential Frequency Response
October 15,2023 4:16 to 4:21 PM 493 Residential Frequency Response
October 24,2023 9:15 AM to 9:30 AM 493 Residential Frequency Response
October 24,2023 7:01 PM to 7:06 PM 493 Residential Frequency Response
October 27,2023 11:47 AM to 11:52 AM 493 Residential Frequency Response
October 30,2023 6:42 AM to 6:47 AM 493 Residential Frequency Response
November 3,2023 5:01 PM to 5:06 PM 513 Residential Frequency Response
November 6,2023 6:04 PM to 6:09 PM 513 Residential Frequency Response
November 11,2023 2:59 PM to 3:04 PM 513 Residential Frequency Response
November 12,2023 9:01 AM to 9:06 AM 513 Residential Frequency Response
November 13,2023 1:17 AM to 1:22 AM 513 Residential Frequency Response
November 14,2023 5:30 PM to 5:35 PM 513 Residential Frequency Response
November 16,2023 2:33 AM to 2:38 AM 513 Residential Frequency Response
November 19,2023 8:33 AM to 8:38 AM 513 Residential Frequency Response
November 20,2023 9:05 AM to 9:10 AM 513 Residential Frequency Response
November 27,2023 6:18 AM to 6:23 AM 513 Residential Frequency Response
November 27,2023 12:30 PM to 12:35 PM 513 Residential Frequency Response
November 27,2023 3:36 PM to 3:41 PM 513 Residential Frequency Response
November 29,2023 12:33 AM to 12:38 AM 513 Residential Frequency Response
December 8,2023 2:42 AM to 2:47 AM 538 Residential Frequency Response
December 8,2023 9:46 PM to 9:51 PM 538 Residential Frequency Response
December 19,2023 4:00 PM to 4:05 PM 538 Residential Frequency Response
December 23,2023 12:33 AM to 12:38 AM 538 Residential Frequency Response
December 24,2023 12:51 AM to 12:56 AM 538 Residential Frequency Response
December 31,2023 1:17 AM to 1:22 AM 538 Residential Frequency Response
December 31,2023 6:26 AM to 6:31 AM 538 Residential Frequency Response
Page 19 of 22

Table 11:
Battery Control Program Performance
Maximum Potential kW(at Site) 538
Maximum Potential kW(at Gen) 587
Total Participating Batteries 123
Table 12—C&I Demand Response Events9
Event Date Mountain Time Event kW Residential or Reason for Event
Start/End Time achieved Commercial
n/a n/a n/a n/a n/a
COST EFFECTIVENESS
TOTAL COST EFFECTIVENESS RESULTS BY PORTFOLIO AND PROGRAM
Program cost effectiveness is performed using a Company specific modeling tool, created by a
third-party consultant. The tool is designed to incorporate PacifiCorp data and values such as
avoided costs, and generally follows the methodology specified in California's Standard Practice
Manual. The analysis assesses the costs and benefits of DSM resource programs from different
stakeholder perspectives, including participants and non-participants, based on four tests
described in the Standard Practice Manual (TRC, UCT, PCT and RIM) as well as an additional fifth
test, PTRC.
Each of the cost effectiveness tests for Rocky Mountain Power's programs are outlined below.
The primary cost/benefit test observed in Idaho is the UCT for all programs other than the Low-
Income Weatherization program, which uses the PTRC.11
• PacifiCorp Total Resource Test (PTRC) is the total resource cost test with an additional
10% added to the net benefit side of the benefit/cost formula to account for non-
quantified environmental and non-energy benefits of conservation resources over supply
side alternatives.
• Total Resource Cost (TRC) Test considers the benefits and costs from the perspective of
all utility customers, comparing the total costs and benefits from both the utility and
utility customer perspectives.
9 For the 2023 season, the program concentrated on customer meetings to promote the program to potential
customers and help customers start the process of identifying how to participate. No customers were enrolled to
participate during the 2023 season.
io Under direction of Case No. GNR-E-12-01, Low Income Weatherization program uses the 10 percent energy
conservation adder to the total resource cost test.
Page 20 of 22

• Utility Cost (UCT)Test, also called the program administrator cost test, provides a benefit
to cost perspective from the utility only. The test compares the total utility cost incurred
to the benefit/value of the energy and capacity saved and contains no customer costs or
benefits in calculation of the ratio.
• Participant Cost Test (PCT) compares the portion of the resource paid directly by
participants to the savings realized by the participants.
• Ratepayer Impact Cost Test (RIM) examines the impact of energy efficiency expenditures
on non-participating ratepayers overall. Unlike supply-side investments, energy efficiency
programs reduce energy sales. Reduced sales typically lower revenue requirements while
putting near-term upward pressure on the rates remaining fixed costs are spread over
fewer kilowatt-hours.
Table 13:
2023 Cost Effectiveness Results by Program"
Program Benefit/Cost Test1z
PTRC TRC UCT PCT RIM
Irrigation Load Control Program13 Pass Pass Pass Pass Pass
Battery Control Program(20-year NPV) Pass Pass Pass Pass Pass
DSM Portfolio(Inc. NEI) 1.10 1.01 1.31 2.77 0.42
Energy Efficiency Portfolio 0.97 0.88 1.31 2.60 0.42
Energy Efficiency Portfolio(exc. LIW) 0.98 0.89 1.43 2.55 0.43
Non-Residential Energy Efficiency Portfolio 1.09 0.99 1.72 2.45 0.47
Residential Energy Efficiency Portfolio(inc. NEI) 1.43 1.36 0.73 4.37 0.30
Residential Energy Efficiency Portfolio(exc. NEI) 0.77 0.70 0.73 3.39 3.39
Low Income Weatherization (inc. NEI)14 6.79 6.75 0.17 11.88 0.13
Home Energy Reporting 6.32 5.75 5.75 n/a 0.55
Wattsmart Homes(inc. NEI) 0.54 0.49 0.68 2.31 0.27
Portfolio-level cost effectiveness includes portfolio costs, such as the Potential Assessment and
DSM system database. Sector-level cost effectiveness, reported in the Residential and Non-
Residential sections of this report, includes sector-specific evaluation, measurement, and
verification expenditures. The Company includes quantifiable non-energy impacts at the
portfolio and residential level, as well as the Wattsmart Homes and Low Income Weatherization
program level.
11 Cost effectiveness memo details are provided in Appendix A.
1z The Low Income Weatherization and Wattsmart Homes programs include non-energy impacts.
13 A"Pass"designation equates to a benefit cost ratio of 1.0 or better.
14 Low Income Weatherization conservation education funding is excluded from the program level cost
effectiveness testing, but is included in the portfolio and residential sector cost effectiveness.
Page 21 of 22

EVALUATIONS
Evaluations are performed by independent external evaluators to validate energy and demand
savings derived from the Company's energy efficiency programs. Industry best practices are
adopted by the Company with regards to principles of operation, methodologies, evaluation
methods, and protocols including those outlined in the National Action Plan for Energy Efficiency
Program Impact Evaluation and the California Evaluation Framework guides.
A component of the overall evaluation efforts is aimed at the reasonable verification of
installations of energy efficient measures and associated documentation through review of
documentation, surveys and/or ongoing onsite inspections.
Verification of the potential to achieve savings involves regular inspection and commissioning of
equipment. The Company engages in programmatic verification activities, including inspections,
quality assurance reviews, and tracking checks and balances as part of routine program
implementation and may rely upon these practices in the verification of installation information
for the purposes of savings verifications in advance of more formal impact evaluation results.
Evaluation, measurement, and verification tasks are segregated within the Company organization
to ensure they are performed and managed by personnel who are not directly responsible for
program management.
Information on evaluation activities completed or in progress during 2023 summarized in the
chart below. Completed evaluation reports are available at the following link, under the "Reports
and program evaluations by state" section: https://www.pacificorp.com/environment/demand-side-
management.html
Table 14:
Evaluations Completed 2023
Evaluation Responsible Published
ML A& Consultant MM
2020-2021 Home Energy Reports Evaluation ADM Completed 2023
2018-2019 Low Income Weatherization Evaluation Opinion Completed 2023
2021 Wattsmart Business Program Evaluation Cadmus Completed 2023
2020-2021 Wattsmart Business Program Dashboard Cadmus Completed 2023
Page 22 of 22

Appendix A

APPENDIX A
Energy Efficiency Cost effectiveness Results

0AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Alesha Mander, PacifiCorp
From: Andy Hudson, Elizabeth Applegate,Julian Graybill Brubaker,AEG
Date: May 8, 2024
Re: PacifiCorp Idaho Home Energy Reporting Cost-Effectiveness Results—PY2023
AEG estimated the cost-effectiveness of PacifiCorp's overall energy efficiency portfolio in the state
of Idaho based on Program Year(PY) 2023 costs and savings estimates provided by PacifiCorp. This
memo provides cost-effectiveness results for the Home Energy Reporting program. The program
passes all cost effectiveness tests except the Ratepayer Impact measure (RIM)test.
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2: Home Energy Reporting Annual Program Costs, Nominal- PY2023
Table 3: 2023 Home Energy Reporting kWh Savings by Measure Category
Table 4: 2023 Home Energy Reporting Program Cost-Effectiveness Results - (Load Shape -
D_Si ngle_Fa m i ly_H eat_pu m p)
The following assumptions were utilized in the analysis:
Avoided Costs: Hourlyvalues provided by PacifiCorp based on the 2021 Integrated Resource Plan
(IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same
IRP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, and portfolio costs
were based on estimates provided by PacifiCorp.
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were
provided by PacifiCorp and are presented in Table 1 below.
Tables 1 and 2 below summarize cost-effectiveness assumptions for the Home Energy Reporting
program.All costs and impacts are presented at the program level.
Applied Energy Group,Inc. I appliedenergygroup.com 1

Table 1:Cost-Effectiveness Analysis Inputs
Parameter Value
Discount Rate 6.77%
Residential Line Loss 9.06%
Residential Energy Rate($/kWh) 10.13%
Inflation Rate* 2.27%
*Future rates determined using a 2.27%annual escalator.
Table 2:Home Energy Reporting Annual Program Costs, Nominal-PY2023'
Program Year Program Utility Program Incentives Total Utility
Delivery Admin Development Budget
Home Energy Reports $51,144 $5,351 $40 $0 $56,535
Total Program $51,144 $5,351 $40 $0 $56,535
Tables 3 and 4 present the savings and cost-effectiveness results at the program and measure
category levels.
Table 3:2023 Home Energy Reporting kWh Savings by Measure Category
Gross kWh Adjusted Net to Net kWh
Program Year Savings at Realization Gross kWh Gross Savings at Measure
Rate Savings at Life
Site Site Ratio Site
Home Energy
5,762,000 92% 5,301,040 100% 5,301,040 1
Reports
Total Program 5,762,000 92% 5,301,040 100% 5,301,040 1
To align with annual budget expectations,cost-effectiveness inputs are presented in nominal dollars.
Applied Energy Group,Inc. I appliedenergygroup.com 2

Table 4:2023 Home Energy Reporting Program Cost-Effectiveness Results-(Load Shape-
ID Single_Family_Heat pump)
Cost-Effectiveness Test Levelize NPV NPV Benefits Net Benefits Benefit/Cost
d$/kWh Costs Ratio
Total Resource Cost Test
(PTRC)+Conservation Adder $0.01 $56,535 $357,434 $300,899 6.32
Total Resource Cost Test(TRC)
No Adder $0.01 $56,535 $324,940 $268,405 5.75
Utility Cost Test(UCT) $0.01 $56,535 $324,940 $268,405 5.75
Participant Cost Test(PCT) $0 $536,995 $536,995 n/a
Rate Impact Test(RIM) $5903,53 $324,940 ($268,590) 0.55
Lifecycle Revenue Impacts 0.00026
($/kWh)
Applied Energy Group,Inc. I appliedenergygroup.com 3

0AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Alesha Mander, PacifiCorp
From: Andy Hudson, Elizabeth Applegate,Julian Graybill Brubaker,AEG
Date: May 8, 2024
Re: PacifiCorp Idaho Low-Income Weatherization Cost-Effectiveness Results—PY2023
AEG estimated the cost-effectiveness of PacifiCorp's overall energy efficiency portfolio in the state
of Idaho based on Program Year (PY) 2023 costs and savings estimates provided by PacifiCorp.This
memo provides cost-effectiveness results for the Low-Income Weatherization program.The program
passes the Total Resource Cost(TRC) and PacifiCorp Total Resource Cost(PTRC) cost-effectiveness
tests with non-energy benefits (NEBs).
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2: Low Income Weatherization Annual Program Costs, Nominal- PY2023
Table 3: 2023 Low Income Weatherization kWh Savings by Measure Category
Table 4: 2023 Low Income Weatherization Benefit/Cost Ratios by Measure Category
Table 5: 2023 Low Income Weatherization Program Cost-Effectiveness Results (without NEBs) -
(Load Shape- ID—Single—Family—Heat—pump)
Table 6: 2023 Low Income Weatherization NEBs
Table 7: 2023 Low Income Weatherization Program Cost-Effectiveness Results (Including NEBs)
-(Load Shape- ID—Single—Family—Heat—pump)
The following assumptions were utilized in the analysis:
Avoided Costs: Hourlyvalues provided by PacifiCorp based on the 2021 Integrated Resource Plan
(IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same
IRP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, and portfolio costs
were based on estimates provided by PacifiCorp.
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were
provided by PacifiCorp and are presented in Table 1 below.
FApplied Energy Group,Inc. I appliedenergygroup.com 1

I
Tables land 2 below summarize cost-effectiveness assumptions for the Low Income Weatherization
program.All costs and impacts are presented at the program and measure category level.
Table 1: Cost-Effectiveness Analysis Inputs
Parameter Value
Discount Rate 6.77%
Residential Line Loss 9.06%
Residential Energy Rate($/kWh) 10.13%
Inflation Rate* 2.27%
*Future rates determined using a 2.27%annual escalator.
Table 2:Low Income Weatherization Annual Program Costs, Nominal-PY2023'
Program Utility Program Total Utility Gross
Program Year Incentives Customer
Delivery Admin Development Budget
Costs
Low Income
Weatherization $14,715 $4,536 $18,526 $396,908 $434,684 $103,661
Total Program $14,715 $4,536 $18,526 $396,908 $434,684 $103,661
Tables 3 through 5 present the savings and cost-effectiveness results at the program and measure
category levels.Tables 6 and 7 present the NEB impacts for the Low-Income Weatherization program
and the cost-effectiveness results including NEBs at the program level.
Table 3:2023 Low Income Weatherization kWh Savings by Measure Category
Gross Adjusted
Net kWh
kWh Realization Gross kWh Net to Measure
Program Year Savings Rate Savings at Gross Ratio Savings at Life
at Site Site Site
Low Income
Weatherization 103,661 75% 77,746 100% 77,746 20
Total Program 103,661 75% 77,746 100% 77,746 20
To align with annual budget expectations,cost-effectiveness inputs are presented in nominal dollars.
Applied Energy Group,Inc. I appliedenergygroup.com 2

Table 4:2023 Low Income Weatherization Benefit/Cost Ratios by Measure Category
Program Year PTRC TRC UCT RIM PCT
Low Income
6.79 6.75 0.17 0.13 n/a
Weatherization with NEBs
Low Income
0.49 0.45 0.17 0.13 n/a
Weatherization
Table 5:2023 Low Income Weatherization Program Cost-Effectiveness Results(without NEBs)-
(Load Shape-ID-Single-FamilyHeat pump)
Cost-Effectiveness Test Levelized NPV NPV Net Benefits Benefit/Cost
$/kWh Costs Benefits Ratio
Total Resource Cost Test
$0.14 $141,437 $69,681 ($71,756) 0.49
(PTRC)+Conservation Adder
Total Resource Cost Test(TRC) $0.14 $141,437 $63,347 ($78,090) 0.45
No Adder
Utility Cost Test(UCT) $0.43 $434,684 $73,052 ($361,632) 0.17
Participant Cost Test(PCT) $103,661 $508,122 $404,461 4.90
Rate Impact Test(RIM) $545,898 $73,052 ($472,846) 0.13
Lifecycle Revenue Impacts
( 0.00002
$/kWh)
Table 6:2023 Low Income Weatherization NEBs
Program Perspective
Non-Energy Benefit Impact Adjusted
Total NEBs $890,727 PTRC,TRC
Table 7:2023 Low Income Weatherization Program Cost-Effectiveness Results(Including NEBs)-
(Load Shape-ID_Single_Fami(y_Heat pump)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
$0.14 $141,437 $960,408 $818,971 6.79
(PTRC)+Conservation Adder
Total Resource Cost Test(TRC)
$0.14 $141,437 $954,074 $812,637 6.75
No Adder
Utility Cost Test(UCT) $0.43 $434,684 $73,052 ($361,632) 0.17
Participant Cost Test(PCT) $103,661 $1,231,117 $1,127,456 11.88
Rate Impact Test(RIM) $545,898 $73,052 ($472,846) 0.13
Lifecycle Revenue Impacts
( 0.00002
$/kWh)
Applied Energy Group,Inc. i appliedenergygroup.com 3

0AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Alesha Mander, PacifiCorp
From: Andy Hudson, Elizabeth Applegate,Julian Graybill Brubaker,AEG
Date: May 8, 2024
Re: PacifiCorp Idaho Portfolio and Sector Level Cost-Effectiveness Results (without Low-
Income)—PY2023
AEG estimated the cost-effectiveness of PacifiCorp's overall energy efficiency portfolio in the state
of Idaho based on Program Year (PY) 2023 costs and savings estimates provided by PacifiCorp.This
memo provides cost-effectiveness results at the portfolio and sector levels.The portfolio (including
NEBs) passes the Utility Cost Test(UCT) and the Participant Cost Test(PCT).
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2: Portfolio Level Costs, Nominal- PY2023
Table 3: Benefit/Cost Ratios by Portfolio Type
Table 4: 2023 Total Portfolio Cost-Effectiveness Results (Including NEBs)
Table 5: 2023 Total Portfolio Cost-Effectiveness Results (Without NEBs)
Table 6: 2023 C&I Energy Efficiency Sector Cost-Effectiveness Results
Table 7: 2023 Residential Energy Efficiency Sector Cost-Effectiveness Results (Including NEBs)
Table 8: 2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Without NEBs)
Table 9: 2023 Home Energy Savings NEBs by Measure
The following assumptions were utilized in the analysis:
Avoided Costs: Hourlyvalues provided by PacifiCorp based on the 2021 Integrated Resource Plan
(IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same
IRP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, and portfolio costs
were based on estimates provided by PacifiCorp.
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were
provided by PacifiCorp and are presented in Table 1 below.
FApplied Energy Group,Inc. I appliedenergygroup.com 1

I
Tables 1 and 2 below summarize cost-effectiveness assumptions for the PacifiCorp Idaho energy
efficiency portfolio.All costs and impacts are presented at the portfolio level.
Table 1:Cost-Effectiveness Analysis Inputs
Parameter Value
Discount Rate 6.77%
Residential Line Loss 9.06%
Commercial Line Loss 8.59%
Industrial Line Loss 3.83%
Irrigation Line Loss 9.05%
Residential Energy Rate*($/kWh) $0.10
Commercial Energy Rate*($/kWh) $0.09
Industrial Energy Rate*($/kWh) $0.07
Irrigation Energy Rate*($/kWh) $0.09
Inflation Rate 2.27%
*Future rates determined using a 2.27%annual escalator.
Table 2:Portfolio Level Costs, Nominal-PY2023'
Category PY2023
C&I Evaluation Costs $71,325
Residential Evaluation Costs $97,845
Low Income Energy Conservation Education $0
Outreach&Communications $150,852
Potential Study $14,662
System Support $20,498
Total $355,182
Tables 3 through 8 present the cost-effectiveness results at the portfolio and sector levels. Table 9
presents the NEBs impacts for the Home Energy Savings program.
Table 3:Benefit/Cost Ratios by Portfolio Type
Program PTRC TRC UCT PCT RIM
Total Portfolio(Including NEBs) 0.98 0.89 1.43 2.55 0.43
Total Portfolio 0.98 0.89 1.43 2.55 0.43
Commercial&Industrial 1.09 0.99 1.72 2.45 0.47
Residential(Including NEBs) 0.81 0.73 1.01 3.15 0.33
Residential 0.80 0.73 1.01 3.14 0.33
To align with annual budget expectations,cost-effectiveness inputs are presented in nominal dollars.
Applied Energy Group,Inc. I appliedenergygroup.com 2

Table 4: 2023 Total Portfolio Cost-Effectiveness Results (Including NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation $0.07 $6,783,440 $6,677,076 ($106,364) 0.98
Adder
Total Resource Cost Test
(TRC)No Adder $0.07 $6,783,440 $6,070,729 ($712,711) 0.89
Utility Cost Test(UCT) $0.04 $4,243,740 $6,063,476 $1,819,737 1.43
Participant Cost Test
(PCT) $4,427,571 $11,302,206 $6,874,635 2.55
Rate Impact Test(RIM) $14,107,933 $6,063,476 ($8,044,457) 0.43
Lifecycle Revenue
0.00036
Impacts($/kWh)
Discounted Participant
3.21
Payback(years)
Table 5:2023 Total Portfolio Cost-Effectiveness Results(Without NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation $0.07 $6,783,440 $6,669,824 ($113,616) 0.98
Adder
Total Resource Cost Test $0.07 $6,783,440 $6,063,476 ($719,964) 0.89
(TRC) No Adder
Utility Cost Test(UCT) $0.04 $4,243,740 $6,063,476 $1,819,737 1.43
Participant Cost Test $4,427,571 $11,294,058 $6,866,486 2.55
(PCT)
Rate Impact Test(RIM) $14,107,933 $6,063,476 ($8,044,457) 0.43
Lifecycle Revenue
0.00036
Impacts($/kWh)
Discounted Participant
3.21
Payback(years)
Applied Energy Group,Inc. I appliedenergygroup.com 3

Table 6:2023 C&I Energy Efficiency Sector Cost-Effectiveness Results
Levelized NPV Benefit/Cost
Cost-Effectiveness Test NPV Costs Net Benefits
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation $0.06 $5,214,994 $5,699,382 $484,388 1.09
Adder
Total Resource Cost Test $0.06 $5,214,994 $5,181,256 ($33,738) 0.99
(TRC) No Adder
Utility Cost Test(UCT) $0.03 $3,017,624 $5,181,256 $2,163,632 1.72
Participant Cost Test(PCT) $3,789,314 $9,289,920 $5,500,606 2.45
Rate Impact Test(RIM) $11,111,822 $5,181,256 ($5,930,565) 0.47
Lifecycle Revenue Impacts 0.00039
($/kWh)
Discounted Participant
5.75
Payback(years)
Table 7.2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Including NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation $0.07 $1,213,265 $977,694 ($235,570) 0.81
Adder
Total Resource Cost Test $0.07 $1,213,265 $889,472 ($323,792) 0.73
(TRC)No Adder
Utility Cost Test(UCT) $0.05 $870,934 $882,220 $11,286 1.01
Participant Cost Test(PCT) $638,257 $2,012,286 $1,374,029 3.15
Rate Impact Test(RIM) $2,640,930 $882,220 ($1,758,710) 0.33
Lifecycle Revenue Impacts 0.00007
($/kWh)
Discounted Participant
0.89
Payback(years)
Table 8:2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Without NEBs)
Levelized NPV Benefit/Cost
Cost-Effectiveness Test NPV Costs Net Benefits
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation Adder $0.07 $1,213,265 $970,442 ($242,823) 0.80
Total Resource Cost Test
(TRC)NoAdder $0.07 $1,213,265 $882,220 ($331,045) 0.73
Utility Cost Test(UCT) $0.05 $870,934 $882,220 $11,286 1.01
Participant Cost Test(PCT) $638,257 $2,004,137 $1,365,880 3.14
Rate Impact Test(RIM) $2,640,930 $882,220 ($1,758,710) 0.33
Lifecycle Revenue Impacts 0.00007
($/kWh)
Discounted Participant
0.89
Payback(years)
Applied Energy Group,Inc. i appliedenergygroup.com 4

Table 9:2023 Home Energy Savings NEBs by Measure
Measure Name
Total NEBs Quantity Measure Discount Total NPV
($/yr) Life Rate Benefits
Appliances $515 36 13.78 6.77% $4,337
Energy Kits $404 27 10.17 6.77% $2,915
Applied Energy Group,Inc. I appliedenergygroup.com 5

0AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Alesha Mander, PacifiCorp
From: Andy Hudson, Elizabeth Applegate,Julian Graybill Brubaker,AEG
Date: May 8, 2024
Re: PacifiCorp Idaho Portfolio and Sector Level Cost-Effectiveness Results (including Low-
Income)—PY2023
AEG estimated the cost-effectiveness of PacifiCorp's overall energy efficiency portfolio in the state
of Idaho based on Program Year (PY) 2023 costs and savings estimates provided by PacifiCorp.This
memo provides cost-effectiveness results at the portfolio and sector levels.The portfolio (including
NEBs) passes the PacifiCorp Total Resource Cost Test (PTRC), the Total Resource Cost Test (TRC),
Utility Cost Test(UCT), and the Participant Cost Test(PCT).
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2: Portfolio Level Costs, Nominal- PY2023
Table 3: Benefit/Cost Ratios by Portfolio Type
Table 4: 2023 Total Portfolio Cost-Effectiveness Results (Including NEBs)
Table 5: 2023 Total Portfolio Cost-Effectiveness Results (Without NEBs)
Table 6: 2023 C&I Energy Efficiency Sector Cost-Effectiveness Results
Table 7: 2023 Residential Energy Efficiency Sector Cost-Effectiveness Results (Including NEBs)
Table 8: 2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Without NEBs)
Table 9: 2023 Low Income NEBs
Table 10: 2023 Home Energy Savings NEBs by Measure
The following assumptions were utilized in the analysis:
Avoided Costs: Hourlyvalues provided by PacifiCorp based on the 2021 Integrated Resource Plan
(IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same
I RP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, and portfolio costs
were based on estimates provided by PacifiCorp.
FApplied Energy Group,Inc. I appliedenergygroup.com 1

I
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were
provided by PacifiCorp and are presented in Table 1 below.
Tables 1 and 2 below summarize cost-effectiveness assumptions for the PacifiCorp Idaho energy
efficiency portfolio.All costs and impacts are presented at the portfolio level.
Table 1:Cost-Effectiveness Analysis Inputs
Parameter Value
Discount Rate 6.77%
Residential Line Loss 9.06%
Commercial Line Loss 8.59%
Industrial Line Loss 3.83%
Irrigation Line Loss 9.05%
Residential Energy Rate*($/kWh) $0.10
Commercial Energy Rate*($/kWh) $0.09
Industrial Energy Rate*($/kWh) $0.07
Irrigation Energy Rate*($/kWh) $0.09
Inflation Rate 2.27%
*Future rates determined using a 2.27%annual escalator.
Table 2:Portfolio Level Costs, Nominal-PY2023'
Category PY2023
C&I Evaluation Costs $71,325
Residential Evaluation Costs $97,845
Low Income Energy Conservation $0
Education
Outreach&Communications $150,852
Potential Study $14,662
System Support $20,498
Total $355,182
Tables 3 through 8 present the cost-effectiveness results at the portfolio and sector levels. Tables 9
and 10 present NEBs impacts for the low income and HES programs.
Applied Energy Group,Inc. I appliedenergygroup.com 2

jr
Table 3:Benefit/Cost Ratios by Portfolio Type
Program PTRC TRC UCT PCT RIM
Total Portfolio(Including NEBs) 1.10 1.01 1.31 2.77 0.42
Total Portfolio 0.97 0.88 1.31 2.60 0.42
Commercial&Industrial 1.09 0.99 1.72 2.45 0.47
Residential(Including NEBs) 1.43 1.36 0.73 4.37 0.30
Residential 0.77 0.70 0.73 3.39 0.30
Table 4:2023 Total Portfolio Cost-Effectiveness Results(Including NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
$0.07 $6,924,877 $7,637,485 $712,608 1.10
(PTRC)+Conservation Adder
Total Resource Cost Test
$0.07 $6,924,877 $7,024,802 $99,925 1.01
(TRC) No Adder
Utility Cost Test(UCT) $0.05 $4,678,424 $6,136,528 $1,458,105 1.31
Participant Cost Test(PCT) $4,531,232 $12,533,323 $8,002,091 2.77
Rate Impact Test(RIM) $14,653,831 $6,136,528 ($8,517,303) 0.42
Lifecycle Revenue Impacts
( 0.00038
$/kWh)
Discounted Participant
3.15
Payback(years)
Table 5:2023 Total Portfolio Cost-Effectiveness Results(Without NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefit/Cost
$/kWh Benefits Benefits Ratio
Total Resource Cost Test
$0.07 $6,924,877 $6,739,505 ($185,372) 0.97
(PTRC)+Conservation Adder
Total Resource Cost Test
$0.07 $6,924,877 $6,126,823 ($798,054) 0.88
(TRC) No Adder
Utility Cost Test(UCT) $0.05 $4,678,424 $6,136,528 $1,458,105 1.31
Participant Cost Test(PCT) $4,531,232 $11,802,180 $7,270,947 2.60
Rate Impact Test(RIM) $14,653,831 $6,136,528 ($8,517,303) 0.42
Lifecycle Revenue Impacts
( 0.00038
$/kWh)
Discounted Participant
3.15
Payback(years)
Applied Energy Group,Inc. I appliedenergygroup.com 3

Table 6:2023 C&I Energy Efficiency Sector Cost-Effectiveness Results
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefit/Cost
$/kWh Benefits Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation Adder $0.06 $5,214,994 $5,699,382 $484,388 1.09
Total Resource Cost Test
$0.06 $5,214,994 $5,181,256 ($33,738) 0.99
(TRC) NoAdder
Utility Cost Test(UCT) $0.03 $3,017,624 $5,181,256 $2,163,632 1.72
Participant Cost Test(PCT) $3,789,314 $9,289,920 $5,500,606 2.45
Rate I mpact Test(RIM) $11,111,822 $5,181,256 ($5,930,565) 0.47
Lifecycle Revenue Impacts
( 0.00039
$/kWh)
Discounted Participant
5.75
Payback(years)
Table 7:2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Including NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
$0.08 $1,354,701 $1,938,102 $583,401 1.43
(PTRC)+Conservation Adder
Total Resource Cost Test(TRC)
$0.08 $1,354,701 $1,843,546 $488,844 1.36
No Adder
Utility Cost Test(UCT) $0.07 $1,305,618 $955,272 ($350,345) 0.73
Participant Cost Test(PCT) $741,918 $3,243,403 $2,501,485 4.37
Rate Impact Test(RIM) $3,186,828 $955,272 ($2,231,556) 0.30
Lifecycle Revenue Impacts
( 0.00008
$/kWh)
Discounted Participant
0.95
Payback(years)
Applied Energy Group,Inc. i appliedenergygroup.com 4

Table 8:2023 Residential Energy Efficiency Sector Cost-Effectiveness Results(Without NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Total Resource Cost Test
(PTRC)+Conservation $0.08 $1,354,701 $1,040,123 ($314,578) 0.77
Adder
Total Resource Cost Test
$0.08 $1,354,701 $945,566 ($409,135) 0.70
(TRC) No Adder
Utility Cost Test(UCT) $0.07 $1,305,618 $955,272 ($350,345) 0.73
Participant Cost Test(PCT) $741,918 $2,512,259 $1,770,341 3.39
Rate Impact Test(RIM) $3,186,828 $955,272 ($2,231,556) 0.30
Lifecycle Revenue Impacts
( 0.00008
$/kWh)
Discounted Participant
0.95
Payback(years)
Table 9:2023 Low Income NEBs
Program Perspective
Non-Energy Benefit Impact Adjusted
Total NEBs $890,727 PTRC,TRC
Table 10:2023 Home Energy Savings NEBs by Measure
Measure Name
Total NEBs Quantity Measure Discount Total NPV
($/yr) Life Rate Benefits
Appliances $515 36 13.78 6.77% $4,337
Energy Kits $404 27 10.17 6.77% $2,915
Applied Energy Group,Inc. i appliedenergygroup.com 5

0AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Alesha Mander, PacifiCorp
From: Andy Hudson, Elizabeth Applegate,Julian Graybill Brubaker,AEG
Date: May 8, 2024
Re: PacifiCorp Idaho Wattsmart Homes Cost-Effectiveness Results—PY2023
AEG estimated the cost-effectiveness of PacifiCorp's overall energy efficiency portfolio in the state
of Idaho based on Program Year (PY) 2023 costs and savings estimates provided by PacifiCorp.This
memo provides cost-effectiveness results for the Wattsmart Homes (WSH) program. The program
(including NEBs) passes the Participant Cost Test(PCT).
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2:WSH Annual Program Costs, Nominal- PY2023
Table 3: 2023 Home Energy Savings kWh Savings by Measure Category
Table 4: 2023 Benefit/Cost Ratios by Measure Category
Table 5: 2023 WSH Program Cost-Effectiveness Results (Without NEBs)
Table 6: 2023 Appliances Cost-Effectiveness Results (Without NEBs) - (Load Shape -
Residential_HPWH_7P)
Table 7: 2023 Building Shell Cost-Effectiveness Results (Without NEBs) - (Load Shape -
ID—Si ngle—Family—Heat—pump)
Table 8: 2023 Electronics Cost-Effectiveness Results (Without NEBs) - (Load Shape - ID—Single
Family—Plug)
Table 9: 2023 Home Energy Kits Cost-Effectiveness Results (Without NEBs) - (Load Shape -
Residential_LIGHTING_7P)
Table 10: 2023 HVAC Cost-Effectiveness Results (Without NEBs) - (Load Shape -
ID—Si ngle—Family—Heat—pump)
Table 11: 2023 Lighting Cost-Effectiveness Results (Without NEBs) - (Load Shape -
Residential_LIGHTING_7P)
Table 12: 2023 Water Heating Cost-Effectiveness Results (Without NEBs) - (Load Shape -
Residential_HPWH_7P)
FApplied Energy Group,Inc. I appliedenergygroup.com 1

Table 13: 2023 Whole Building Cost-Effectiveness Results (Without NEBs) - (Load Shape -
D_Si ngle_Fa m i ly_H eat_pu m p)
Table 14: 2023 Transportation Cost-Effectiveness Results (Without NEBs) - (Load Shape -
ID—Si ngle—Family—Heating)
Table 15: Home Energy Savings NEBs by Measure- PY2023
Table 16: 2023 WSH Program Cost-Effectiveness Results(Including NEBs)
Table 17: Appliances Cost-Effectiveness Results (with NEBs) - PY2023 (Load Shape -
Residential_HPWH_7P)
Table 18: Home Energy Kit Cost-Effectiveness Results (with NEBs) - PY2023 (Load Shape -
Residential_LIGHTING_7P)
The following assumptions were utilized in the analysis:
Avoided Costs: Hourlyvalues provided by PacifiCorp based on the 2021 Integrated Resource Plan
(IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same
IRP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, and portfolio costs
were based on estimates provided by PacifiCorp.
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were
provided by PacifiCorp and are presented in Table 1 below.
Tables 1 and 2 below summarize cost-effectiveness assumptions for the Home Energy Savings
program.All costs and impacts are presented at the program and measure category level.
Table 1:Cost-Effectiveness Analysis Inputs
Parameter Value
Discount Rate 6.77%
Residential Line Loss 8.59%
Residential Energy Rate($/kWh) 10.13%
Inflation Rate* 2.27%
*Future rates determined using a 2.27%annual escalator.
Tables 3 through 15 present the savings and cost-effectiveness results at the program and measure
category levels. Tables 16 through 18 present the NEBs impacts for the WSH program and the cost-
effectiveness results including NEBs at the program and measure category levels.
Applied Energy Group,Inc. I appliedenergygroup.com 2

Table 2: WSH Annual Program Costs, Nominal-PY2023'
Measure Program Utility Program Total Utility Gross
Category Delivery Admin Development Incentives Budget Customer
Costs
Appliances $610 $12 $254 $1,620 $2,495 $4,216
Building Shell $2,338 $44 $972 $6,225 $9,579 $20,810
Electronics $444 $8 $185 $623 $1,260 $287
Energy Kits $694 $13 $289 $188 $1,184 $168
HVAC $50,361 $950 $20,936 $43,655 $115,901 $269,328
Lighting $593 $11 $247 $430 $1,281 $319
Water Heating $2,751 $52 $1,144 $4,950 $8,896 $6,383
Whole Building $27,074 $511 $11,255 $43,300 $82,140 $157,647
Transportation $319,614 $6,030 $132,868 $133,150 $591,662 $117,315
Total $404,479 $7,631 $168,148 $234,141 $814,399 $576,472
Table 3:2023 Home Energy Savings kWh Savings by Measure Category
Gross Adjusted Net to Net kWh
Measure Category
kWh Realization Gross kWh Gross Savings at Measure
Savings at Rate Savings at Life
Site Site Ratio Site
Appliances 3,138 85% 2,667 89% 2,374 14
Building Shell 12,030 100% 12,030 89% 10,707 45
Electronics 2,285 100% 2284.7 89% 2033 5
Energy Kits 3,571 96% 3,428 89% 3,051 10
HVAC 259,079 91% 235,762 89% 209,828 15
Lighting 3,053 87% 2,656 63% 1,673 15
Water Heating 14,151 83% 11,745 89% 10,453 13
Whole Building 139,283 100% 139,283 89% 123,962 45
Transportation 1,644,247 70% 11150,973 96% 1,104,934 5
Total 2,080,836 75% 1,560,829 94% 1,469,015 9
To align with annual budget expectations,cost-effectiveness inputs are presented in nominal dollars.
Applied Energy Group,Inc. i appliedenergygroup.com 3

Table 4:2023 Benefit/Cost Ratios by Measure Category
Measure Category PTRC TRC UCT PCT RIM
Appliances 0.29 0.27 0.55 0.95 0.25
Appliances(with NEIs) 1.15 1.12 0.55 1.98 0.25
Building Shell 0.58 0.53 1.33 1.32 0.37
Building Shell(with NEls) 0.58 0.53 1.33 1.32 0.37
Electronics 0.62 0.57 0.42 5.24 0.23
Electronics(with NEIs) 0.62 0.57 0.42 5.24 0.23
Energy Kits 1.49 1.35 1.33 17.51 0.37
Energy Kits(with NEIs) 4.00 3.86 1.33 34.91 0.37
HVAC 0.41 0.37 1.09 1.04 0.33
HVAC(with NEIs) 0.41 0.37 1.09 1.04 0.33
Lighting 1.01 0.92 0.84 6.85 0.25
Lighting(with NEIs) 1.01 0.92 0.84 6.85 0.25
Water Heating 0.57 0.52 0.60 2.38 0.26
Water Heating(with NEIs) 0.57 0.52 0.60 2.38 0.26
Whole Building 0.82 0.75 1.79 1.86 0.40
Whole Building(with NEIs) 0.82 0.75 1.79 1.86 0.40
Transportation 0.50 0.45 0.44 6.24 0.21
Transportation(with NEIs) 0.50 0.45 0.44 6.24 0.21
Total 0.53 0.48 0.68 2.30 0.27
Total with NEBs 0.54 0.49 0.68 2.31 0.27
Table 5:2023 WSH Program Cost-Effectiveness Results(Without NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefit/Cost
$/kWh Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.11 $1,156,730 $613,008 ($543,722) 0.53
Conservation Adder
Total Resource Cost Test(TRC) $0.11 $1,156,730 $557,280 ($599,450) 0.48
No Adder
Utility Cost Test(UCT) $0.08 $814,399 $557,280 ($257,119) 0.68
Participant Cost Test(PCT) $638,257 $1,467,142 $828,885 2.30
Rate Impact Test(RIM) $2,047,400 $557,280 ($1,490,120) 0.27
Lifecycle Revenue Impacts 0.00005
($/kWh)
Discounted Participant Payback
3.54
(years)
Applied Energy Group,Inc. I appliedenergygroup.com 4

Table 6:2023 Appliances Cost-Effectiveness Results(Without NEBs)-(Load Shape-
Residential HPWH 7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.21 $5,091 $1,496 ($3,595) 0.29
Conservation Adder
Total Resource Cost Test(TRC)No
$0.21 $5,091 $1,360 ($3,731) 0.27
Adder
Utility Cost Test(UCT) $0.10 $2,495 $1,360 ($1,135) 0.55
Participant Cost Test(PCT) $4,737 $4,522 ($215) 0.95
Rate Impact Test(RIM) $5,397 $1,360 ($4,037) 0.25
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
14.43
(years)
Table 7.2023 Building Shell Cost-Effectiveness Results(Without NEBs)-(Load Shape-
ID_Single_Family_Heat pump)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.14 $24,165 $13,970 ($10,195) 0.58
Conservation Adder
Total Resource Cost Test(TRC) No $0.14 $24,165 $12,700 ($11,465) 0.53
Adder
Utility Cost Test(UCT) $0.05 $9,579 $12,700 $3,120 1.33
Participant Cost Test(PCT) $23,382 $30,974 $7,592 1.32
Rate Impact Test(RIM) $34,329 $12,700 ($21,629) 0.37
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
33.97
(years)
Table 8:2023 Electronics Cost-Effectiveness Results(Without NEBs)-(Load Shape-ID-Single
Family Plug)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.09 $924 $575 ($348) 0.62
Conservation Adder
Total Resource Cost Test(TRC) No $0.09 $924 $523 ($401) 0.57
Adder
Utility Cost Test(UCT) $0.13 $1,260 $523 ($737) 0.42
Participant Cost Test(PCT) $322 $1,686 $1,364 5.24
Rate Impact Test(RIM) $2,323 $523 ($1,800) 0.23
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
0.95
(years)
Applied Energy Group,Inc. I appliedenergygroup.com 5

Table 9:2023 Home Energy Kits Cost-Effectiveness Results(Without NEBs)-(Load Shape-
Residential LIGHTING 7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+ $0.04 $1,163 $1,734 $570 1.49
Conservation Adder
Total Resource Cost Test(TRC)No
$0.04 $1,163 $1,576 $413 1.35
Adder
Utility Cost Test(UCT) $0.04 $1,184 $1,576 $392 1.33
Participant Cost Test(PCT) $188 $3,297 $3,109 17.51
Rate Impact Test(RIM) $4,293 $1,576 ($2,717) 0.37
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
0.58
(years)
Table 10:2023 HVAC Cost-Effectiveness Results(Without NEBs)-(Load Shape-
ID_Single_Family_Heat pump)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.15 $341,575 $138,689 ($202,886) 0.41
Conservation Adder
Total Resource Cost Test(TRC) No $0.15 $341,575 $126,081 ($215,494) 0.37
Adder
Utility Cost Test(UCT) $0.05 $115,901 $126,081 $10,180 1.09
Participant Cost Test(PCT) $302,616 $313,278 $10,662 1.04
Rate Impact Test(RIM) $385,524 $126,081 ($259,443) 0.33
Lifecycle Revenue Impacts($/kWh) 0.00002
Discounted Participant Payback
14.25
(years)
Table 11:2023 Lighting Cost-Effectiveness Results(Without NEBs)-(Load Shape-
Residential LIGHTING 7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.06 $1,170 $1,181 $11 1.01
Conservation Adder
Total Resource Cost Test(TRC)No $0.06 $1,170 $1,073 ($97) 0.92
Adder
Utility Cost Test(UCT) $0.07 $1,281 $1,073 ($208) 0.84
Participant Cost Test(PCT) $506 $3,468 $2,962 6.85
Rate Impact Test(RIM) $4,319 $1,073 ($3,246) 0.25
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
2.19
(years)
Applied Energy Group,Inc. I appliedenergygroup.com 6

Table 12:2023 Water Heating Cost-Effectiveness Results(Without NEBs)-(Load Shape-
Residential HPWH 7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+ $0.10 $10,329 $5,900 ($4,429) 0.57
Conservation Adder
Total Resource Cost Test(TRC)No
$0.10 $10,329 $5,363 ($4,966) 0.52
Adder
Utility Cost Test(UCT) $0.09 $8,896 $5,363 ($3,533) 0.60
Participant Cost Test(PCT) $7,172 $17,051 $9,879 2.38
Rate Impact Test(RIM) $20,997 $5,363 ($15,634) 0.26
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback
5.47
(years)
Table 13:2023 Whole Building Cost-Effectiveness Results(Without NEBs)-(Load Shape-
ID Single_Family_Heat pump)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.10 $196,487 $161,742 ($34,745) 0.82
Conservation Adder
Total Resource Cost Test(TRC) No $0.10 $196,487 $147,038 ($49,449) 0.75
Adder
Utility Cost Test(UCT) $0.04 $82,140 $147,038 $64,898 1.79
Participant Cost Test(PCT) $177,131 $329,851 $152,720 1.86
Rate Impact Test(RIM) $368,691 $147,038 ($221,653) 0.40
Lifecycle Revenue Impacts 0.00001
($/kWh)
Discounted Participant Payback
24.15
(years)
Applied Energy Group,Inc. I appliedenergygroup.com 7

Table 14:2023 Transportation Cost-Effectiveness Results(Without NEBs)-(Load Shape-
ID_Single_Family_Heating)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefit/Cost
$/kWh Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+ $0.09 $575,827 $287,722 ($288,105) 0.50
Conservation Adder
Total Resource Cost Test(TRC)
No Adder $0.09 $575,827 $261,565 ($314,261) 0.45
Utility Cost Test(UCT) $0.10 $591,662 $261,565 ($330,096) 0.44
Participant Cost Test(PCT) $122,203 $763,014 $640,811 6.24
Rate Impact Test(RIM) $1,221,526 $261,565 ($959,961) 0.21
Lifecycle Revenue Impacts 0.00010
($/kWh)
Discounted Participant Payback
0.82
(years)
Table 15:Home Energy Savings NEBs by Measure-PY2023
Measure Name
Total NEBs Quantity Measure Discount Total NPV
($/yr) Life Rate Benefits
Appliances $515 36 13.78 6.77% $4,337
Energy Kits $404 27 10.17 6.77% $2,915
Table 16:2023 WSH Program Cost-Effectiveness Results(Including NEBs)
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefit/Cost
$/kWh Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.11 $1,156,730 $620,260 ($536,469) 0.54
Conservation Adder
Total Resource Cost Test(TRC) No
$0.11 $1,156,730 $564,532 ($592,197) 0.49
Adder
Utility Cost Test(UCT) $0.08 $814,399 $557,280 ($257,119) 0.68
Participant Cost Test(PCT) $638,257 $1,475,291 $837,033 2.31
Rate Impact Test(RIM) $2,047,400 $557,280 ($1,490,120) 0.27
Lifecycle Revenue Impacts($/kWh) 0.00005
Discounted Participant Payback
3.53
(years)
Applied Energy Group,Inc. I appliedenergygroup.com 8

Table 17.Appliances Cost-Effectiveness Results(with NEBs)-PY2023(Load Shape-
Residential_HPWH 7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.21 $5,091 $5,833 $742 1.15
Conservation Adder
Total Resource Cost Test(TRC) No
$0.21 $5,091 $5,697 $606 1.12
Adder
Utility Cost Test(UCT) $0.10 $2,495 $1,360 ($1,135) 0.55
Participant Cost Test(PCT) $4,737 $9,395 $4,658 1.98
Rate Impact Test(RIM) $5,397 $1,360 ($4,037) 0.25
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback(years) 6.95
Table 18:Home Energy Kit Cost-Effectiveness Results(with NEBs)-PY2023(Load Shape-
Residential LIGHTING_7P)
Cost-Effectiveness Test Levelized NPV NPV Net Benefit/Cost
$/kWh Costs Benefits Benefits Ratio
Total Resource Cost Test(PTRC)+
$0.04 $1,163 $4,649 $3,486 4.00
Conservation Adder
Total Resource Cost Test(TRC) No Adder $0.04 $1,163 $4,492 $3,328 3.86
Utility Cost Test(UCT) $0.04 $1,184 $1,576 $392 1.33
Participant Cost Test(PCT) $188 $6,573 $6,384 34.91
Rate Impact Test(RIM) $4,293 $1,576 ($2,717) 0.37
Lifecycle Revenue Impacts($/kWh) 0.00000
Discounted Participant Payback(years) 0.29
Applied Energy Group,Inc. I appliedenergygroup.com 9

CONFIDENTIAL
Appendix B

THIS APPENDIX IS CONFIDENTIAL IN ITS
ENTIRETY AND IS PROVIDED UNDER
SEPARATE COVER

CONFIDENTIAL
Appendix C

THIS APPENDIX IS CONFIDENTIAL IN ITS
ENTIRETY AND IS PROVIDED UNDER
SEPARATE COVER

Appendix D

APPENDIX D
DSM Balancing Account

Rocky Mountain Power
Idaho Demand-Side Management
Program Revenue,Expenses,Carrying Charges&Accumulated Balance through 2023
mommy vrogram t:asn oasis Accrual tiasea
Costs-Fixed Accrued Carrying Accumulated Accumulated Carrying
Assets Program Costs Rate Recovery Charge Balance Balance Charge
2011 totals $ 2,669,984.25 $ 380,980.18 $ (5,356,975.10) $ 24,350.00
2012 totals $ 3,371,757.21 $ (61,566.15) $ (5,245,004.78) $ (121.00)
2013 totals $ 3,815,665.87 $ (36,097.09) $ (4,024,338.96) $ (10,042.00)
2014 totals $ 3,160,823.41 $ 219,529.47 $ (2,406,314.54) $ (498.00)
2015 totals $ 4,395,370.00 $ (195,089.94) $ (3,835,750.00) $ 2,182.00
2016totals $ 4,509,399.92 $ (35,969.12) $ (4,995,152.96) $ 1,977.00
2017 totals $ 3,969,554.68 $ (72,688.78) $ (5,210,303.47) $ (8,756.00)
2018 totals $ 4,629,011.61 $ 118,050.07 $ (5,142,441.57) $ (18,433.00)
2019 totals $ 4,766,993.90 $ 221,867.40 $ (4,481,049.78) $ (33,527.00)
2020 totals $ 5,750,656.17 $ (54,654.53) $ (4,594,645.16) $ (27,712.00)
2021 totals $ 4,671,716.19 $ (140,457.47) $ (4,713,415.69) $ (5,429.00)
2022 totals $ 4,214,322.86 $ (67,870.85) $ (5,165,492.58) $ (9,983.00)
January $ 335,845.03 $ (4,944.28) $ (417,659.96) $ (2,544.00) $ (1,570,136.92) $ (1,299,048.01) 2.00%
February $ 92,196.00 $ 35,678.27 $ (405,668.81) $ (2,878.00) $ (1,886,487.73) $ (1,579,720.55) 2.00%
March $ 431,167.03 $ 119,098.01 $ (372,821.15) $ (3,096.00) $ (1,831,237.85) $ (1,405,372.66) 2.00%
April $ 360,315.59 $ (171,487.46) $ (339,269.32) $ (3,035.00) $ (1,813,226.58) $ (1,558,848.85) 2.00%
May $ 438,700.25 $ 22,094.16 $ (308,458.54) $ (2,914.00) $ (1,685,898.87) $ (1,409,426.98) 2.00%
June $ 454,837.16 $ (36,360.24) $ (462,821.89) $ (2,816.00) $ (1,696,699.60) $ (1,456,587.95) 2.00%
July $ 276,886.70 $ 334,724.91 $ (825,080.60) $ (3,285.00) $ (2,248,178.50) $ (1,673,341.94) 2.00%
August $ 426,287.69 $ (434,239.03) $ (746,797.02) $ (4,014.00) $ (2,572,701.83) $ (2,432,104.30) 2.00%
September $ 319,894.62 $ 177,074.12 $ (565,638.92) $ (4,493.00) $ (2,822,939.13) $ (2,505,267.48) 2.00%
October $ 967,383.70 $ (161,590.21) $ (387,635.28) $ (4,222.00) $ (2,247,412.71) $ (2,091,331.27) 2.00%
November $ 313,990.72 $ 117,417.39 $ (422,979.85) $ (3,837.00) $ (2,360,238.84) $ (2,086,740.01) 2.00%
December $ 359,162.87 $ 2,632,884.78 $ (350,036.68) $ (3,926.00) $ (2,355,038.65) $ 551,344.96 2.00%
2023totals $ 4,776,667.36 $ 2,630,350.42 $ (5,604,868.02) $ (41,060.00)
Pgm FA Totals $ 77,062,528.43 $ 2,906,383.61 $ (79,435,495.08) $ 17,928.00 $ (2,355,038.65) $ 551,344.96

Appendix E

APPENDIX E
Incentive Adjustment Materials

PacifiCorp's Planned Changes to Wattsmart Business in Idaho
January 2023
PacifiCorp is planning modifications to the Wattsmart Business energy efficiency incentive
program ("Program"), which is offered through Schedule 140. Consistent with the flexible tariff
process' documented and approved in Case No.PAC-E-12-10,notice of the changes will be posted
on the program website2 45 days prior to implementation.Proposed changes to the incentive tables
are included in Exhibit A.
BACKGROUND
The Wattsmart Business program is available to PacifiCorp's commercial, industrial, and
agricultural customers in Idaho and offers incentives for prescriptive, custom and energy
management measures. Incentives are available for both retrofit projects and new
construction/major renovation projects.
DESCRIPTION OF PLANNED WATTSMART BUSINESS CHANGES
Proposed adjustments are listed below, with further explanation provided in subsequent sections.
1. Add, adjust, and discontinue incentives and offerings throughout the Program.
MEASURE UPDATES
As a result of the Company's ongoing review of its offerings, including reviews of eligibility
requirements, savings assumptions, and incentive levels, several proposed changes have been
identified to improve Program offerings. The purpose of these changes is to better align with
current measure research,market conditions,and cost effectiveness thresholds. The sections below
describe the proposed changes for each measure category. It should be noted that the sections and
tables below only reference measures with proposed changes and do not constitute a
comprehensive list of all Program offerings in each category. Current Program offerings that are
not specified in the sections below will remain unchanged.
Lighting System Retrofits
• Interior Lighting — It is proposed to increase the non-prescriptive maximum "up to"
incentive to $0.22/kWh, and increase the offered incentives for new fixtures and retrofit
kits to reflect changing market prices.
Maximum "up to" Incentives for Lighting System Retrofits
Measure Category Current Maximum Proposed Maximum
"u to"Incentive "u to"Incentive
Lighting System Retrofit Interior Lighting Non-Prescriptive $0.20/kWh $0.22/kWh
' See Direct Testimony of Nancy Goddard pp. 16-18 and Attachment C in Case No.PAC-E-12-10.
2 https://www.rockymountaippower.net/savin s� energy-choices/business/wattsmart-efficiency-incentives-idaho.html
1

Offered Incentives for Lighting System Retrofits
Lighting Category Eligibility Requirements Current Offered Proposed
Incentive Incentive
Advanced Controls $0.20/kWh $0.22/kWh
Interior Lighting New Fixture Basic Controls $0.18/kWh $0.20/kWh
Retrofit Kits Advanced Controls $0.16/kWh $0.18/kWh
Motor Incentives
• Green Motor Rewinds — It is proposed to increase the maximum "up to" incentive for
Green Motor Rewinds to $2/horsepower (hp), and split the offered incentive between
customers and vendors at $1/hp each.
Maximum "up to" Incentives for Motors
Equipment T e Current Maximum Proposed Maximum
Type "u to"Incentive "u to"Incentive
Green Motor Rewinds $1/hp $2/hp
Offered Incentives for Motors
Equipment Type Proposed Incentives
Customers Vendors
Green Motor Rewinds $1.00 $1.00
HVAC Equipment Incentives
• Unitary Commercial Air Conditioners and Heat Pumps—It is proposed to discontinue
and adjust incentives for the equipment sizes specified in the table below due to increased
federal standards. Select incentives may be re-instated in the future based on updated
standards.
Offered Incentives for HVAC
Equipment Type Size category Current Proposed
Offered Incentive Offered Incentive
Unitary Commercial Air >_65,000 Btu/hr and
Conditioners,Air-Cooled <760,000 Btu/hr $50/ton $0/ton
<65,000 Btu/hr $25/ton $0/ton
threephase)
Unitary Commercial >_65,000 Btu/hr and
Heat Pumps,Air-Cooled <240,000 Btu/hr $25/ton $50/ton
>240,000 Btu/hr $25/ton $0/ton
Other HVAC Equipment Incentives
• Advanced Rooftop Unit Controls — It is proposed to add a new offering for advanced
rooftop control units that are less than five tons to give participants additional options.
Offered Incentives for HVAC Equipment
Equipment Type Size Current Offered Proposed
Parameters Incentive Offered Incentive
7dvan,ed
ftop Unit Control(Retrofit) <5 ton $0 $500
ftop Unit Control(New RTU) <5 ton $0 $400
ftop Unit Control(DCV Only) <5 ton $0 $300
2

Fleet Vehicles,Wastewater, and other Refrigeration Enerev Efficiency Measures
• Engine block heater control—It is proposed to add a new measure for engine block heater
controls, with the maximum and initially offered incentives set at $150 and $125,
respectively,per controller.
Incentives for Fleet Vehicles, Wastewater, and Other Refrigeration
Energy Efficiency Measures
Equipment T Current Maximum Currently Offered Proposed Maximum Proposed Offered
Type "u to"Incentive Incentive "u to"Incentive Incentive
Engine block $0 per controller $0 per controller $150 per controller $125 per controller
heater control
Small Business Enhanced Incentives
The Company's Small Business Enhanced ("SBE") program, previously known as the Small
Business Direct Install program,allows customers to work with approved vendors to install energy
efficient lighting and non-lighting upgrades at their facility. To encourage customers to install
more non-lighting measures, the SBE program will begin to cap lighting incentives at $5,500 and
allocate $2,000 for non-lighting measures. The current maximum incentive amount for the SBE
program will remain at$7,500 per facility, and customers will remain responsible for a 25 percent
co-pay on project costs.
Offered Incentives for Small Business Enhanced
Measure Type Minimum Eligibility Requirements Customer Proposed Offered
Co-Pay Incentive
Lighting Facility meters on eligible customer rate schedule and l" o $5,500
"Small"customer size category 25/o
Non-Lighting g n' $2,000
Market Incentives Table
• A-Lamps, Decorative Lamps, Downlight Kits, PARER Reflector Lamps — It is
proposed to discontinue these offerings due to federal standards and market adoption.
• MR-16 Reflector Lamps, Pin-Based Lamps, Linear Replacement Lamps, HID
Replacement lamps,and Outdoor Retrofit Kits—It is proposed to adjust offerings under
these equipment types to better align with current measure research and market conditions.
• Outdoor Fixture Replacements—It is proposed to add a new measure for outdoor fixture
replacements, with a maximum incentive set at $250/fixture. Initially offered incentive
amounts are listed in the table below.
Maximum "up to" Incentives for Market Lighting
Equipment Current Maximum Proposed Maximum
Type Category "u to"Incentive "u to"Incentive
A-Lams $10/Lam $0/Lam
LED Decorative Lams $10/Lam $0/Lam
Downli ht Kits $15/Fixture $0/Fixture
Outdoor Fixture Replacements $0/Fixture $250/Fixture
3

Offered Incentives for Market Lighting
Measure Current Offered Incentive Proposed Incentive
Category Equipment (Per lamp,kit,fixture) (Per lamp,kit,fixture)
Distributor Customer Distributor Customer
Reflector MR-16 Lamp $1.75 $1.25 $1.00 $1.00
Lamps
PLC Lamp<10 W $4.00 $2.50 $1.00 $1.00
Pin-Based PLC Lamp>10 W $4.00 $2.50 $2.00 $2.00
Lamps
PLL Lamp $4.00 $6.50 $2.00 $3.00
T8 TLED Lamp-Type A,A/B Dual Mode $1.25 $2.50 No Change $2.00
Linear Replacement T8 TLED Lamp-Type B $2.00 $3.00 $1.00 $1.00
Lamps T8 TLED Lamp-Type C $3.25 $6.50 No Change $5.00
T5 TLED Lamp-Type A,AB Dual Mode $2.50 $3.50 $2.00 $3.00
HID HID Replacement Lamp <40 $12 $15 $10 $10
Replacement HID Replacement Lamp >40&<70 W $12 $18 $10 $15
Lamp HID Replacement Lamp>140 $30 $40 $25 No Change
Outdoor Retrofit Kit,<50 W $10 $40 No Change $20
Outdoor Retrofit Kit>50&<90 $20 $50 $15 $35
Outdoor
Retrofit Kits Outdoor Retrofit Kit>90&<135 $30 $60 $25 $45
Outdoor Retrofit Kit>135&<220 $40 $70 $30 $55
Outdoor Retrofit Kit>220 $50 $80 No Change $70
Outdoor Fixture Replacement,<50 W $0 $0 $15 $25
Outdoor Outdoor Fixture Replacement>50&<90 $0 $0 $20 $45
Fixture Outdoor Fixture Replacement>90&<135 $0 $0 $30 $55
Replacements Outdoor Fixture Replacement>135&<220 $0 $0 $35 $65
Outdoor Fixture Replacement>220 $0 $0 $80 $120
COST-EFFECTIVENESS
The cost effectiveness analysis for these changes is attached hereto as Exhibit B, and was based
on the maximum"up to"incentive levels listed in the flexible tariff tables. The table below,pulled
from Exhibit B, presents the expected cost effectiveness for 2023 with the assumption that these
proposed changes will become effective. Additional details and inputs are included in
Exhibit B. The Program is expected to remain cost effective for the 2023 period from the Utility
Cost Test perspective with a combined benefit/cost ratio of 1.02.
Wattsmart Business Program Cost Effectiveness -Program Year 2023
Cost-Effectiveness Test Levelized NPV Costs NPV Net Benefits Benefit/Cost
$/kWh Benefits Ratio
Utility Cost Test (UCT) 0.0614 $2,476,761 $2,529,041 $52,280 1.02
Total Resource Cost Test(TRC) 0.0860 $3,472,666 $2,529,041 -$943,625 0.73
No Adder
Total Resource Cost Test (PTRC) +
0.0860 $3,472,666 $2,781,946 -$690,721 0.80
Conservation Adder
Participant Cost Test(PCT) $2,150,270 $5,185,217 $3,034,947 2.41
Rate Impact Test (RIM) $6,691,959 $2,529,041 -$4,162,918 0.38
Lifecycle Revenue Impacts($/kWh) $0.0002372
4

Exhibits Provided
Exhibit A— Clean/Redlined Wattsmart Business Flexible Tariff Incentive Tables.
Exhibit B —Wattsmart Business Program Cost Effectiveness 2023.
5

Exhibit A

Idaho Non-Residential Energy Efficiency
This document includes the following three sections:
• Definitions of terms used in Schedule 140 and other program documents
• Incentives—General Information
• Incentive tables
DEFINITIONS:
Customer: Any party who has applied for,been accepted and receives service at the real property,
or is the electricity user at the real property.
Energy Efficiency Incentive: Payments of money made by Company to Owner or Customer for
installation of an Energy Efficiency Measure pursuant to an acknowledged Energy Efficiency
Incentive Offer Letter or approved Energy Efficiency Incentive Application.
Energy Efficiency Incentive Offer Letter: An offer made by Company and acknowledged by
Owner or Customer providing for Company to furnish Energy Efficiency Incentives for an Energy
Efficiency Project.
Incentive Application: An application submitted by Owner or Customer to Company for Energy
Efficiency or Energy Management Incentives.
Energy Efficiency Measure (EEM): A permanently installed measure which can improve the
efficiency of the Customer's electric energy use.
Energy Efficiency Measure (EEM) Cost:
New Construction/Major Renovation: EEM Cost is the total installed cost of energy efficiency
equipment or system minus the cost of the code compliance/common practice equipment or
system.
Retrofit: EEM Cost is the total installed cost of the energy efficiency equipment or modification.
In the case of New Construction, Major Renovation and Retrofits, EEM Costs shall mean the
Owner or Customer's reasonable costs incurred (net of any discounts, rebates or incentives other
than Energy Efficiency Incentives from the Company, or other consideration that reduces the final
actual EEM Cost incurred by the Owner or Customer)to purchase and install EEMs at the Owner's
or Customer's facility. If the owner or customer installs the EEM then the cost of installation shall
be equal to the Owner's or Customer's actual labor costs for such installation.
Energy Efficiency Project: One or more EEM(s) at a Non-residential Facility' with similar one
year payback limitations (below) covered by one Energy Efficiency Incentive Offer Letter.
Energy Efficiency Project Cost: The sum of EEM Costs for one or more EEM(s) with similar
one year payback limitations(see below)covered by one Energy Efficiency Incentive Offer Letter.
' Measures at multiple Non-residential Facilities may be included in one Offer Letter for convenience; however,
project incentive caps(if any)are applied per individual Non-residential Facility.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyeff bee- 1,2n" Page 1 of 8

Energy Management Offer Letter: An offer made by Company and acknowledged by Owner
or Customer and Company providing for Company to furnish Energy Management Incentives for
an Energy Management Project.
Energy Management Incentive: Payments of money made by Company to Owner or Customer
for implementation of an Energy Management Measure pursuant to an executed Energy
Management Offer Letter.
Energy Management Measure (EMM): an operational improvement which, when
implemented in an eligible facility, result in electric savings compared to current operations as
determined by Company.
Energy Management Project: One or more EMM(s) at a Non-residential Facility covered by
one Energy Management Offer Letter.
Energy Project Manager: an employee or direct contractor of the Customer who will manage
electrical energy efficiency projects that deliver savings toward the Customer/Owner's energy
savings goal.
Energy Project Manager Co-funding: funding towards the Energy Project Manager agreed
upon full value salary that is solely attributable to electrical energy efficiency work.
Major Renovation: A change in facility use type or where the existing system will not meet
Owner/Customer projected requirements within existing facility square footage.
Market Incentive: Incentive available to different market actors in the supply chain including
manufacturers, distributors, contractors, and end-use customers.
Mixed Use: Buildings served by a residential rate schedule and a rate schedule listed under
Applicable in Idaho Schedule 140 shall be eligible for services under Schedule 140 provided the
Energy Efficiency Project meets the definition of New Construction or where the Company adjusts
the baseline energy consumption and costs.
New construction: A newly constructed facility or newly constructed square footage added to an
existing facility.
Non-residential Facility: A Customer site that is served by Company and meets the
applicability requirements of Idaho Schedule 140, the program tariff, on file with the Idaho
Public Utilities Commission.
Owner: The person who has both legal and beneficial title to the real property,and is the mortgager
under a duly recorded mortgage of real property, the trustor under a duly recorded deed of trust.
Retrofit: Changes, modifications or additions to systems or equipment in existing facility square
footage.
Purchase Transaction-level Cost: The total eligible cost of qualifying equipment on a single
invoice for a non-Residential Facility.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 2 of 8

INCENTIVES—GENERAL INFORMATION
Incentives for Measures Listed in the Incentive Tables
Per unit incentives are listed in the program incentives tables for specific Energy Efficiency
Measures (EEMs) and are subject to the incentive caps below. Incentives are subject to change
and current incentives can be found on the Idaho energy efficiency program section of the
Company website.
Custom Incentives
EEMs not listed in the prescriptive incentive tables(typical upgrades)may be eligible for a Custom
Energy Efficiency Incentive. The Company will complete an analysis of the EEM Cost and
electric energy savings and determine whether to offer a custom Energy Efficiency Incentive and
the Energy Efficiency Incentive amount.
Energy management incentives
Non-Capital improvements to operations and maintenance within a qualifying facility may be
eligible for an Energy Management Incentive. Company will partner with Customer to complete
an analysis of the electric energy savings of potential energy management measures and determine
whether to offer an Energy Management Incentive and the incentive amount.
Energy project manager co-funding
The Company may fund an additional $0.025 per kWh of verified Wattsmart Business annual
energy savings, up to 100 percent of the Energy Project Manager's salary. Salary is based on a
letter from the Customer/Owner's human resources or accounting department stating the base
annual salary and an appropriate overhead percentage, and subject to approval by Company.
Baseline adjustments
Company may adjust baseline electric energy consumption and costs to reflect any of the
following: energy codes, standard practice, changes in capacity, changes in production or facility
use and equipment at the end of its useful life. Such adjustments may be made for lighting energy
efficiency measures installed in New Construction/Major Renovation projects where energy code
does not apply.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 3 of 8

INCENTIVES:','
1-Year
Percent Simple
Category Incentive Project Cost Payback Other Limitations
Cap4 Cap for
Pro'ects5
Lighting—Retrofit 70% Yes
Lighting—
New Construction/ None No
Major Renovation
Motors None No
H
Prescriptive VAC None No
Incentives Building Envelope None No
T See incentive lists See incentive lists
(Typical Food Service None No
Upgrades)
Appliances None No
Office None No
Farm and Dairy 70% Yes
Compressed Air 70% Yes
Wastewater and 70% Yes
other Refrigeration
Determined by Available to all Schedule 6,6A,23,
Small Business Enhanced Company with 23A,35,and 35A customers meeting
(retrofit only) not-to-exceed Up to 90% No eligibility requirements. Qualifying
amounts as shown equipment must be installed by an
in the Table below approved contractor/vendor.
Determined by
Company with Incentives available to different
not-to-exceed market actors in the supply chain
Market incentives amounts as shown None No including manufacturers,distributors,
in incentive table contractors,and end-use customers.
for this offer
Custom Non-Lighting Incentives $0.15 per annual o
for qualifying measures not on kWh savings 70% Yes N/A
the prescriptive list.
Energy Management $0.02 per kWh N/A No N/A
annual savings
Energy Project Manager Co- $0.025 per kWh 100%of salary Minimum savings goal posted on
Funding annual savings and eligible No Company website8
overhead
2 The Customer or Owner may receive only one financial incentive from Company per measure.Financial incentives
include energy efficiency incentive payments and energy management payments. Energy Project Manager Co-
Funding is available in addition to the project incentives.
s Incentives for prescriptive measures are restricted to the amounts shown on the website.
4 All EEM Costs are subject to Company review and approval prior to making an Energy Efficiency Incentive Offer.
All final EEM Costs are subject to Company review and approval prior to paying an Energy Efficiency Incentive per
the terms of the Energy Efficiency Incentive Offer Letter or approved Application.Company review and approval of
EEM Costs may require additional documentation from the Customer or Owner.
5 The 1 year simple payback cap means incentives will not be available to reduce the simple payback of a project
below one year. If required, individual measure incentives will be adjusted downward pro-rata so the project has a
simple payback after incentives of one year.
6 Project Cost and 1-Year Simple Payback Caps do not apply to New Construction and Major Renovation projects
that are subject to state energy code.
7 Energy Efficiency Incentives may be adjusted such that Customer or Owner does not receive more than 100%of
EEM Costs in total incentives including incentives available under this program and Environmental Quality
Incentives Program(EQIP)incentives.
'Customers may aggregate accounts to achieve minimum requirements.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of ','n' Page 4 of 8

Li),rhting System Retrofits Incentive Table
Measure Category Incentive
u to
Interior Non-Prescriptive $9:20$0.22/kWh
Lighting Prescriptive See Market incentive table
Lighting System Exterior Non-Prescriptive $0.15/kWh
Retrofit Lighting Prescriptive See Market incentive table
Custom $0.05/kWh
Incentives for non-general illuminance (retrofit only)
Measure Category Incentive66up to"
Exit Sin $15/Sign
LED Channel Letter Sin $5/Linear Foot
Non-General LED Marquee/Cabinet Sin $5/Linear Foot
Illuminance LED Case Lighting—Refrigerated Case $10/linear foot
LED Case Lighting—Freezer Case $10/linear foot
Refrigerated Case Occupancy Sensor $1/linear foot
Lighting Custom $0.15/kWh annual energy savings
Incentives for new construction/major renovation lighting
Measure Category Incentive66up to"
Interior Lighting Lighting and Lighting Control $0.08/kWh annual energy savings
LED Outdoor Pole/Roadway,decorative $75/Fixture
LED Outdoor Pole/Roadway $400/fixture
Exterior Lighting LED Canopy/Soffit $125/fixture
LED Flood Lights $150/fixture
Exterior Dimming Control $0.34/Watt controlled
Custom $0.08/kWh annual energy savings
Incentives for Motors
Equipment Type Incentive
E
"up to"
Electronically Commutated Motor $1/watt or$100 horsepower
based on application
Variable-Frequency Drives
(HVAC fans and pumps) $200/horsepower
Green Motor Rewinds I $247/horsepower
Incentives for HVAC equipment
Equipment Type Incentive
u to
Unitary Commercial Air Conditioners $75/ton
Packaged Terminal Air Conditioners $25/ton
Packaged Terminal Heat Pumps $50/ton
Unitary Commercial Heat Pumps $75/ton
VRF Heat Pumps $150/ton
Heat Pump Loop $125/ton
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 5 of 8

Incentives for other HVAC equipment
Equipment Type Incentive
"up to"
Evaporative Cooling $0.06/CFM
Indirect-Direct Evaporative Cooling $0.15/kWh annual energy savings
Chillers $0.15/kWh annual energy savings
365/366 Day Programmable or Occupancy-based Thermostat $150/thermostat
Occupancy Based PTHP/PTAC control $50/controller
Evaporative Pre-cooler(Retrofit Only) $75/ton of attached cooling capacity
Advanced Rooftop Unit Control(Retrofit) $6,500
Advanced Rooftop Unit Control(New RTU) $4,000
Advanced Rooftop Unit Control(DCV Only) $800
Smart Thermostat See offering in Wattsmart Homes Program.
Incentives for buildingenvelopa (Retrofit)
Equipment Type Incentive
"up to"
Cool Roof $0.04/square foot
Roof/Attic Insulation $0.20/square foot
Wall Insulation $0.15/square foot
Windows $0.50/square foot
Window Film $0.15/kWh annual energy savings
Incentives for building envelope (New Construction/Major Renovation)
Equipment Type Incentive
"up to"
Cool Roof $0.02/square foot
Roof/Attic Insulation $0.07/square foot
Wall Insulation $0.07/square foot
Windows $0.35/square foot
Incentives for food service equipment
Equipment Type Incentive/Unit
up to
Commercial Dishwasher $1,000
(High Temperature models w/electric boosters Only)
Electric Insulated Holding Cabinet $700
Electric Steam Cooker $300
Electric Convection Oven $350
Electric Griddle $150
Electric Combination Oven $1,000
Electric Commercial Fryer $300
Ice Machines Air-Cooled Only) $150
Residential Refrigerator See offering in Wattsmart Homes Program
Residential Freezer See offering in Wattsmart Homes Program.
Demand Controlled Kitchen Ventilation Exhaust Hood $0.15/kWh annual energy savings
(Retrofit Only)
Anti-Sweat Heater Controls
Retrofit Onl $20/linear foot(case length)
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 6 of 8

Incentives for office equipment
Equipment Type Incentive
"u to"
Smart Plug Strip $5/qualifying unit
Incentives forappliances
Equipment Type Incentive
"up to"
High-Efficiency Clothes Washer $100
Heat Pump Water Heater See offering in Wattsmart
Homes Program
Irrigation Incentives for Wheel Line,Hand Line,or Other Portable Systems(Retrofit Only)
Irrigation Measure Incentive
("up to")
Sprinkler Replacement $0.50 each
Gasket Replacement $2 each
Drain Replacement $2 each
Pipe Repair $8/repair
Leveler Replacement $1 each
Nozzle Replacement $1.50 each
Irrigation Incentives for Pivot and Linear Systems (Retrofit Only)
Irrigation Measure Incentive
"u to"
Sprinkler Replacement Package $7 each
Pivot/Linear Upgrade $7 each
Irrigation Incentives for Any Type of System
(Retrofit or New Construction, Including Non-agricultural Irrigation Applications)
Irrigation Measure Incentive
"up to"
Irrigation pump VFD $0.15/kWh annual savings
Incentives for Farm and Dairy Equipment
Equipment Type Incentive
"u to"
High Efficiency Circulating Fan $75/fan
Heat Recovery $0.15/kWh annual energy savings
High-efficiency livestock waterer $165 each
High Efficiency Ventilation Fan $150/fan
Milk Pre-cooler
(Retrofit Only) $0.15/kWh annual energy savings
Programmable Ventilation
$20/fan controlled
Controller
Variable Frequency Drive for Dairy $165/hp
Vacuum Pump(Retrofit only)
Potato or onion storage fan VFD $175/hp
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 7 of 8

Incentives for Compressed Air Equipment
Incentive
Equipment Category "u to"
Receiver Capacity Addition $3/gallon above 2 gallons per scfin
Cycling Refrigerated Dryer $2/scfm
VFD Controlled Compressor $0.15/kWh annual energy savings
Zero Loss Condensate Drain $100 each
Outside Air Intake $6/hp
Incentives for Fleet Vehicles, Wastewater= and Other Refrigeration Energy Efficiency
Measures
Incentive
Equipment Type 66up to"
Adaptive refrigeration control $0.15/kWh annual energy savings
Fast acting door $0.15/kWh annual energy savings
Engine block heater control $150 per controller
Wastewater—low power mixer $0.15/kWh annual energy savings
Incentives for Small Business Enhanced (Retrofit Only)
Eligible Customer Incentive Customer Co-pay
"u to"
Rate Schedules "up to"
Minimum Maximum
6,6A $7,500/facility 10% 50%
23,23A $7,500/facility 10% 50%
35,35A $7,500/facility 10% 50%
Market Incentives
Measure Category ir Incentive
up to
Reflector Lams $15/Lam
Pin-based Lamps $12/Lamp
Duets e,wit
LED Linear Replacement Lamps $20/Lamp
HID Replacement Lamp $110/Lamp
Outdoor Retrofit Kits $150/Kit
Outdoor Replacement Fixtures $250/Fixture
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023Neyem of 1,2 Page 8 of 8

Idaho Non-Residential Energy Efficiency
This document includes the following three sections:
• Definitions of terms used in Schedule 140 and other program documents
• Incentives—General Information
• Incentive tables
DEFINITIONS:
Customer: Any party who has applied for,been accepted and receives service at the real property,
or is the electricity user at the real property.
Energy Efficiency Incentive: Payments of money made by Company to Owner or Customer for
installation of an Energy Efficiency Measure pursuant to an acknowledged Energy Efficiency
Incentive Offer Letter or approved Energy Efficiency Incentive Application.
Energy Efficiency Incentive Offer Letter: An offer made by Company and acknowledged by
Owner or Customer providing for Company to furnish Energy Efficiency Incentives for an Energy
Efficiency Project.
Incentive Application: An application submitted by Owner or Customer to Company for Energy
Efficiency or Energy Management Incentives.
Energy Efficiency Measure (EEM): A permanently installed measure which can improve the
efficiency of the Customer's electric energy use.
Energy Efficiency Measure (EEM) Cost:
New Construction/Major Renovation: EEM Cost is the total installed cost of energy efficiency
equipment or system minus the cost of the code compliance/common practice equipment or
system.
Retrofit: EEM Cost is the total installed cost of the energy efficiency equipment or modification.
In the case of New Construction, Major Renovation and Retrofits, EEM Costs shall mean the
Owner or Customer's reasonable costs incurred (net of any discounts, rebates or incentives other
than Energy Efficiency Incentives from the Company, or other consideration that reduces the final
actual EEM Cost incurred by the Owner or Customer)to purchase and install EEMs at the Owner's
or Customer's facility. If the owner or customer installs the EEM then the cost of installation shall
be equal to the Owner's or Customer's actual labor costs for such installation.
Energy Efficiency Project: One or more EEM(s) at a Non-residential Facility' with similar one
year payback limitations (below) covered by one Energy Efficiency Incentive Offer Letter.
Energy Efficiency Project Cost: The sum of EEM Costs for one or more EEM(s) with similar
one year payback limitations(see below)covered by one Energy Efficiency Incentive Offer Letter.
' Measures at multiple Non-residential Facilities may be included in one Offer Letter for convenience; however,
project incentive caps(if any)are applied per individual Non-residential Facility.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 1 of 8

Energy Management Offer Letter: An offer made by Company and acknowledged by Owner
or Customer and Company providing for Company to furnish Energy Management Incentives for
an Energy Management Project.
Energy Management Incentive: Payments of money made by Company to Owner or Customer
for implementation of an Energy Management Measure pursuant to an executed Energy
Management Offer Letter.
Energy Management Measure (EMM): an operational improvement which, when
implemented in an eligible facility, result in electric savings compared to current operations as
determined by Company.
Energy Management Project: One or more EMM(s) at a Non-residential Facility covered by
one Energy Management Offer Letter.
Energy Project Manager: an employee or direct contractor of the Customer who will manage
electrical energy efficiency projects that deliver savings toward the Customer/Owner's energy
savings goal.
Energy Project Manager Co-funding: funding towards the Energy Project Manager agreed
upon full value salary that is solely attributable to electrical energy efficiency work.
Major Renovation: A change in facility use type or where the existing system will not meet
Owner/Customer projected requirements within existing facility square footage.
Market Incentive: Incentive available to different market actors in the supply chain including
manufacturers, distributors, contractors, and end-use customers.
Mixed Use: Buildings served by a residential rate schedule and a rate schedule listed under
Applicable in Idaho Schedule 140 shall be eligible for services under Schedule 140 provided the
Energy Efficiency Project meets the definition of New Construction or where the Company adjusts
the baseline energy consumption and costs.
New construction: A newly constructed facility or newly constructed square footage added to an
existing facility.
Non-residential Facility: A Customer site that is served by Company and meets the
applicability requirements of Idaho Schedule 140, the program tariff, on file with the Idaho
Public Utilities Commission.
Owner: The person who has both legal and beneficial title to the real property,and is the mortgager
under a duly recorded mortgage of real property, the trustor under a duly recorded deed of trust.
Retrofit: Changes, modifications or additions to systems or equipment in existing facility square
footage.
Purchase Transaction-level Cost: The total eligible cost of qualifying equipment on a single
invoice for a non-Residential Facility.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 2 of 8

INCENTIVES—GENERAL INFORMATION
Incentives for Measures Listed in the Incentive Tables
Per unit incentives are listed in the program incentives tables for specific Energy Efficiency
Measures (EEMs) and are subject to the incentive caps below. Incentives are subject to change
and current incentives can be found on the Idaho energy efficiency program section of the
Company website.
Custom Incentives
EEMs not listed in the prescriptive incentive tables(typical upgrades)may be eligible for a Custom
Energy Efficiency Incentive. The Company will complete an analysis of the EEM Cost and
electric energy savings and determine whether to offer a custom Energy Efficiency Incentive and
the Energy Efficiency Incentive amount.
Energy management incentives
Non-Capital improvements to operations and maintenance within a qualifying facility may be
eligible for an Energy Management Incentive. Company will partner with Customer to complete
an analysis of the electric energy savings of potential energy management measures and determine
whether to offer an Energy Management Incentive and the incentive amount.
Energy project manager co-funding
The Company may fund an additional $0.025 per kWh of verified Wattsmart Business annual
energy savings, up to 100 percent of the Energy Project Manager's salary. Salary is based on a
letter from the Customer/Owner's human resources or accounting department stating the base
annual salary and an appropriate overhead percentage, and subject to approval by Company.
Baseline adjustments
Company may adjust baseline electric energy consumption and costs to reflect any of the
following: energy codes, standard practice, changes in capacity, changes in production or facility
use and equipment at the end of its useful life. Such adjustments may be made for lighting energy
efficiency measures installed in New Construction/Major Renovation projects where energy code
does not apply.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 3 of 8

INCENTIVES:','
1-Year
Percent Simple
Category Incentive Project Cost Payback Other Limitations
Cap4 Cap for
Pro'ects5
Lighting—Retrofit 70% Yes
Lighting—
New Construction/ None No
Major Renovation
Motors None No
H
Prescriptive VAC None No
Incentives Building Envelope None No
T See incentive lists See incentive lists
(Typical Food Service None No
Upgrades)
Appliances None No
Office None No
Farm and Dairy 70% Yes
Compressed Air 70% Yes
Wastewater and 70% Yes
other Refrigeration
Determined by Available to all Schedule 6,6A,23,
Small Business Enhanced Company with 23A,35,and 35A customers meeting
(retrofit only) not-to-exceed Up to 90% No eligibility requirements. Qualifying
amounts as shown equipment must be installed by an
in the Table below approved contractor/vendor.
Determined by
Company with Incentives available to different
not-to-exceed market actors in the supply chain
Market incentives amounts as shown None No including manufacturers,distributors,
in incentive table contractors,and end-use customers.
for this offer
Custom Non-Lighting Incentives $0.15 per annual o
for qualifying measures not on kWh savings 70% Yes N/A
the prescriptive list.
Energy Management $0.02 per kWh N/A No N/A
annual savings
Energy Project Manager Co- $0.025 per kWh 100%of salary Minimum savings goal posted on
Funding annual savings and eligible No Company website8
overhead
2 The Customer or Owner may receive only one financial incentive from Company per measure.Financial incentives
include energy efficiency incentive payments and energy management payments. Energy Project Manager Co-
Funding is available in addition to the project incentives.
s Incentives for prescriptive measures are restricted to the amounts shown on the website.
4 All EEM Costs are subject to Company review and approval prior to making an Energy Efficiency Incentive Offer.
All final EEM Costs are subject to Company review and approval prior to paying an Energy Efficiency Incentive per
the terms of the Energy Efficiency Incentive Offer Letter or approved Application.Company review and approval of
EEM Costs may require additional documentation from the Customer or Owner.
5 The 1 year simple payback cap means incentives will not be available to reduce the simple payback of a project
below one year. If required, individual measure incentives will be adjusted downward pro-rata so the project has a
simple payback after incentives of one year.
6 Project Cost and 1-Year Simple Payback Caps do not apply to New Construction and Major Renovation projects
that are subject to state energy code.
7 Energy Efficiency Incentives may be adjusted such that Customer or Owner does not receive more than 100%of
EEM Costs in total incentives including incentives available under this program and Environmental Quality
Incentives Program(EQIP)incentives.
'Customers may aggregate accounts to achieve minimum requirements.
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 4 of 8

Li),rhting System Retrofits Incentive Table
Measure Category Incentive
66up to,,
Interior Non-Prescriptive $0.22/kWh
Lighting Prescriptive See Market incentive table
Lighting System Exterior Non-Prescriptive $0.15/kWh
Retrofit Lighting Prescriptive See Market incentive table
Custom $0.05/kWh
Incentives for non-general illuminance (retrofit only)
Measure Category Incentive66up to"
Exit Sin $15/Sign
LED Channel Letter Sin $5/Linear Foot
Non-General LED Marquee/Cabinet Sin $5/Linear Foot
Illuminance LED Case Lighting—Refrigerated Case $10/linear foot
LED Case Lighting—Freezer Case $10/linear foot
Refrigerated Case Occupancy Sensor $1/linear foot
Lighting Custom $0.15/kWh annual energy savings
Incentives for new construction/major renovation lighting
Measure Category Incentive66up to"
Interior Lighting Lighting and Lighting Control $0.08/kWh annual energy savings
LED Outdoor Pole/Roadway,decorative $75/Fixture
LED Outdoor Pole/Roadway $400/fixture
Exterior Lighting LED Canopy/Soffit $125/fixture
LED Flood Lights $150/fixture
Exterior Dimming Control $0.34/Watt controlled
Custom $0.08/kWh annual energy savings
Incentives for Motors
Equipment Type Incentive
E
"up to"
Electronically Commutated Motor $1/watt or$100 horsepower
based on application
Variable-Frequency Drives
(HVAC fans and pumps) $200/horsepower
Green Motor Rewinds I $2/horsepower
Incentives for HVAC equipment
Equipment Type Incentive
u to
Unitary Commercial Air Conditioners $75/ton
Packaged Terminal Air Conditioners $25/ton
Packaged Terminal Heat Pumps $50/ton
Unitary Commercial Heat Pumps $75/ton
VRF Heat Pumps $150/ton
Heat Pump Loop $125/ton
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 5 of 8

Incentives for other HVAC equipment
Equipment Type Incentive
"up to"
Evaporative Cooling $0.06/CFM
Indirect-Direct Evaporative Cooling $0.15/kWh annual energy savings
Chillers $0.15/kWh annual energy savings
365/366 Day Programmable or Occupancy-based Thermostat $150/thermostat
Occupancy Based PTHP/PTAC control $50/controller
Evaporative Pre-cooler(Retrofit Only) $75/ton of attached cooling capacity
Advanced Rooftop Unit Control(Retrofit) $6,500
Advanced Rooftop Unit Control(New RTU) $4,000
Advanced Rooftop Unit Control(DCV Only) $800
Smart Thermostat See offering in Wattsmart Homes Program.
Incentives for buildingenvelopa (Retrofit)
Equipment Type Incentive
"up to"
Cool Roof $0.04/square foot
Roof/Attic Insulation $0.20/square foot
Wall Insulation $0.15/square foot
Windows $0.50/square foot
Window Film $0.15/kWh annual energy savings
Incentives for building envelope (New Construction/Major Renovation)
Equipment Type Incentive
"up to"
Cool Roof $0.02/square foot
Roof/Attic Insulation $0.07/square foot
Wall Insulation $0.07/square foot
Windows $0.35/square foot
Incentives for food service equipment
Equipment Type Incentive/Unit
up to
Commercial Dishwasher $1,000
(High Temperature models w/electric boosters Only)
Electric Insulated Holding Cabinet $700
Electric Steam Cooker $300
Electric Convection Oven $350
Electric Griddle $150
Electric Combination Oven $1,000
Electric Commercial Fryer $300
Ice Machines Air-Cooled Only) $150
Residential Refrigerator See offering in Wattsmart Homes Program
Residential Freezer See offering in Wattsmart Homes Program.
Demand Controlled Kitchen Ventilation Exhaust Hood $0.15/kWh annual energy savings
(Retrofit Only)
Anti-Sweat Heater Controls
Retrofit Onl $20/linear foot(case length)
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 6 of 8

Incentives for office equipment
Equipment Type Incentive
"u to"
Smart Plug Strip $5/qualifying unit
Incentives forappliances
Equipment Type Incentive
"up to"
High-Efficiency Clothes Washer $100
Heat Pump Water Heater See offering in Wattsmart
Homes Program
Irrigation Incentives for Wheel Line,Hand Line,or Other Portable Systems(Retrofit Only)
Irrigation Measure Incentive
("up to")
Sprinkler Replacement $0.50 each
Gasket Replacement $2 each
Drain Replacement $2 each
Pipe Repair $8/repair
Leveler Replacement $1 each
Nozzle Replacement $1.50 each
Irrigation Incentives for Pivot and Linear Systems (Retrofit Only)
Irrigation Measure Incentive
"u to"
Sprinkler Replacement Package $7 each
Pivot/Linear Upgrade $7 each
Irrigation Incentives for Any Type of System
(Retrofit or New Construction, Including Non-agricultural Irrigation Applications)
Irrigation Measure Incentive
"up to"
Irrigation pump VFD $0.15/kWh annual savings
Incentives for Farm and Dairy Equipment
Equipment Type Incentive
"u to"
High Efficiency Circulating Fan $75/fan
Heat Recovery $0.15/kWh annual energy savings
High-efficiency livestock waterer $165 each
High Efficiency Ventilation Fan $150/fan
Milk Pre-cooler
(Retrofit Only) $0.15/kWh annual energy savings
Programmable Ventilation
$20/fan controlled
Controller
Variable Frequency Drive for Dairy $165/hp
Vacuum Pump(Retrofit only)
Potato or onion storage fan VFD $175/hp
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 7 of 8

Incentives for Compressed Air Equipment
Incentive
Equipment Category "u to"
Receiver Capacity Addition $3/gallon above 2 gallons per scfin
Cycling Refrigerated Dryer $2/scfm
VFD Controlled Compressor $0.15/kWh annual energy savings
Zero Loss Condensate Drain $100 each
Outside Air Intake $6/hp
Incentives for Fleet Vehicles,Wastewater, and Other Refrigeration Energy Efficiency
Measures
Incentive
Equipment Type 66up to"
Adaptive refrigeration control $0.15/kWh annual energy savings
Fast acting door $0.15/kWh annual energy savings
Engine block heater control $150 per controller
Wastewater—low power mixer $0.15/kWh annual energy savings
Incentives for Small Business Enhanced (Retrofit Only)
Eligible Customer Incentive Customer Co-pay
"u to"
Rate Schedules "up to"
Minimum Maximum
6,6A $7,500/facility 10% 50%
23,23A $7,500/facility 10% 50%
35,35A $7,500/facility 10% 50%
Market Incentives
Measure Category ir Incentive
up to
Reflector Lams $15/Lam
Pin-based Lamps $12/Lamp
LED Linear Replacement Lamps $20/Lamp
HID Replacement Lamp $110/Lamp
Outdoor Retrofit Kits $150/Kit
Outdoor Replacement Fixtures $250/Fixture
Idaho Wattsmart Business(Schedule 140)—Effective March 15,2023 Page 8 of 8

Exhibit B

()AEG
APPLIED ENERGY GROUP
MEMORANDUM
To: Jennifer Rosenthal, Rocky Mountain Power
From: Dimitry Burdjalov and Andy Hudson, Applied Energy Group
CC: Clay Monroe, Rocky Mountain Power
Date: December 22, 2022
Re: Idaho Wattsmart Business Program Cost-Effectiveness Analysis — PY2023
AEG estimated the cost-effectiveness of Rocky Mountain Power's Wattsmart Business Program in the state of
Idaho based on Program Year (PY) 2023 costs and savings estimates developed by implementers, checked by
AEG, and confirmed by Rocky Mountain Power. This memo provides cost-effectiveness results at the program
level. The program passes the Utility Cost Test (UCT) and the Participant Cost Test (PCT) under these conditions.
This memo provides analysis inputs and results in the following tables:
Table 1: Cost-Effectiveness Analysis Inputs
Table 2: Annual Program Costs by Program Year, Nominal - PY2023
Table 3: Annual Savings in kWh by Program Year - PY2023
Table 4: Benefit/Cost Ratios by Program Year- PY2023
Table 5: Wattsmart Business Program Cost-Effectiveness Results, PY2023
Table 6: Wattsmart Business Measure Category Level Cost-Effectiveness Results, PY2023
Applied Energy Group,Inc. I appliedenergygroup.com 1

The following assumptions were utilized in the analysis:
Avoided Costs: Hourly values provided by Rocky Mountain Power based on the 2021 Integrated Resource
Plan IRP) Preferred Portfolio, converted into annual values using Idaho load shapes from the same IRP.
Modeling Inputs: measure savings, costs, measure lives, incentive levels, program delivery, and portfolio
costs were based on estimates developed by implementers, developed or reviewed by AEG, or provided
by Rocky Mountain Power.
Other Economic Assumptions: Discount rate, line loss, retail rate, and inflation rate values were provided by
Rocky Mountain Power and are presented in Table 1 below.
The following tables summarize cost-effectiveness assumptions and results for the Idaho Wattsmart Business
Program. The cost-effectiveness analysis inputs are shown in Table 2 and Table 3 below. Tables 4 and 5 present
the cost-effectiveness results of the Wattsmart Business program for 2023. All results are presented in 2023
dollars.'Table 6 presents results at the measure category level for 2023.
Table 1: Cost-Effectiveness Analysis Inputs
Parameter PY2023
Discount Rate 6.92%
Commercial Line Loss 8.59%
Commercial Energy Rate ($/kWh) $0.087
Inflation Rate' 2 28%
Table 2.•Annual Program Costs by Program Year, Nominal-PY2023
Program Program Utility Admin Incentives Total Utility Gross
Year Delivery Costs Customer Costs
2023 $1,410,660 $96,082 $970,019 $2,476,761 $2,150,270
Table 3:Annual Savings in kWh by Program Year-PY2023
Program Gross kWh Realization Adjusted Gross kWh Net to Net kWh Measure
Year Savings at Site Rate Savings at Site Gross Ratio Savings at Site Life
2023 5,502,660 89.93% 4,948,346 87% 4,287,183 13
1 To align with annual budget expectations,cost-effectiveness inputs are presented in nominal dollars.
Applied Energy Group,Inc. I appliedenergygroup.com 2

I
Table 4:Benefit/Cost Ratios by Program Year-PY2023
Program Year UCT TRC PTRC PCT RIM
2023 1.02 0.73 0.80 2.41 0.38
Table 5.• Wattsmart Business Program Cost-Effectiveness Results, PY2023
Cost-Effectiveness Test Levelized NPV Costs NPV Benefits Net Benefits Benefit/Cost
$/kWh Ratio
Utility Cost Test (UCT) 0.0614 $2,476,761 $2,529,041 $52,280 1.02
Total Resource Cost Test
0.0860 $3,472,666 $2,529,041 -$943,625 0.73
(TRC) No Adder
Total Resource Cost Test 0.0860 $3,472,666 $2,781,946 -$690,721 0.80
(PTRC) + Conservation Adder
Participant Cost Test (PCT) $2,150,270 $5,185,217 $3,034,947 2.41
Rate Impact Test (RIM) $6,691,959 $2,529,041 -$4,162,918 0.38
Lifecycle Revenue Impacts
$0.0002372
($/kWh)
Applied Energy Group,Inc. I appliedenergygroup.com 3

Table 6: Wattsmart Business Measure Category Level Cost-Effectiveness Results, PY2023
Measure Utility Benefits Utility Costs Utility Cost TRC TRC Costs TRC P-TRC P-TRC P-TRC Participant Participant PCT Ratepayer RatepayerRIM
Program Category ($) ($) Test Benefits($) ($) Test Benefits($) Costs($) Test PV Benefits PV Costs($) Test PV Benefits PV Costs Test
($) ($) Costs($)
Wattsmart Business Agriculture $116,933 $175,146 0.67 $116,933 $461,358 0.25 $128,626 $461,358 0.28 $201,490 $362,374 0.56 $116,933 $314,969 0.37
Wattsmart Business Building Shell $7,201 $9,111 0.79 $7,201 $11,644 0.62 $7,921 $11,644 0.68 $18,303 $9,994 1.83 $7,201 $22,851 0.32
Wattsmart Business Custom-PF $437,941 $313,313 1.40 $437,941 $508,295 0.86 $481,735 $508,295 0.95 $646,597 $307,232 2.10 $437,941 $859,949 0.51
Wattsmart Business Direct Install $161,372 $186,978 0.86 $161,372 $246,978 0.65 $177,509 $246,978 0.72 $338,843 $150,000 2.26 $161,372 $435,821 0.37
Wattsmart Business Farm and Dairy $190,632 $229,979 0.83 $190,632 $257,139 0.74 $209,695 $257,139 0.82 $441,320 $119,633 3.69 $190,632 $613,520 0.31
Wattsmart Business Food Service $2,535 $2,481 1.02 $2,535 $4,396 0.58 $2,789 $4,396 0.63 $5,762 $3,241 1.78 $2,535 $7,857 0.32
Equipment
Wattsmart Business HVAC $161,751 $127,578 1.27 $161,751 $146,200 1.11 $177,926 $146,200 1.22 $342,532 $91,950 3.73 $161,751 $423,448 0.38
Wattsmart Business Irrigation $281,881 $285,283 0.99 $281,881 $461,693 0.61 $310,069 $461,693 0.67 $411,463 $255,208 1.61 $281,881 $628,155 0.45
Wattsmart Business Lighting $827,100 $951,381 0.87 $827,100 $1,172,239 0.71 $909,810 $1,172,239 0.78 $1,788,030 $628,594 2.84 $827,100 $2,331,675 0.35
Wattsmart Business Midstream $341,697 $195,512 1.75 $341,697 $202,724 1.69 $375,866 $202,724 1.85 $990,878 $222,044 4.46 $341,697 $1,053,715 0.32
Lighting
Applied Energy Group,Inc. I appliedenergygroup.com 4

ROCKY MOUNTAIN 1407 W.North Temple
POWER salt Lake City,UT 84116
A DIVISION OF PACIFICORP
August 17, 2023
Changes to Wattsmart Homes Program in Idaho
As part of the Company's efforts for continual improvement, Rocky Mountain Power is planning
changes to the Wattsmart Homes program in Idaho, effective October 2, 2023. As summarized in
the tables below, these changes include incentive adjustments for engine block heater controls and
New Homes heat pumps to better align with market conditions and maintain cost effectiveness.
Any incentive amounts for current Program offerings that are not mentioned in the tables
below will remain unchanged. Existing incentive terms and conditions still apply. If you have
questions or need additional information,please contact us.
MR Sma nomenemen I rouar1=1
Equipment Currently Offered Offered Incentive
Type Sub-Category Qualifications Incentive Effective
October 2,2023
Engine Block Thermostatically
Heater Control Controlled -- $100 $125
Tier 1 >9.0 HSPF $1,000
> 16 SEER
Air Source New Homes Tier 2 >9.5 HSPF $400 $1,500
Heat Pump > 17 SEER
Cold > 10 HSPF $2,000
Climate I > 18 SEER
Ductless Multi-family Single Head $750 $400
Heat Pump New Homes
It is the Company's intent to make ongoing adjustments to the incentives for certain measures in
response to market conditions (changes in material costs, product availability, price competition,
etc.), and stay in alignment with the Company's defined savings targets,incentive budget, and cost-
effectiveness requirements.

Appendix F

APPENDIX F
Low Income Conservation Education Reports

Eastern Idaho Community Action Partnership
RMP Conservation Education Funding
Calendar Year 2020 2021 2022 2023 2024
Annual Annual Annual Annual 1st Quarter
Beginning Date/Balance 1/1 $ 47,833 1/1 $ 32,840 1/1 $ 35,869 1/1 $ 30,194 1/1 $ 28,107
Energy Conservation fund Payment date/amount $ - 8/30 $ 16,000 8/17 $ 16,000 8/7 $ 16,000 $ -
Total $ 47,833 $ 48,840 $ 51,869 $ 46,194 $ 28,107
Kits Purchased #of kits/purchase cost 500Kits $(12,975) 500 Kits $(10,500) 500 Kits $(17,415) 500 Kits $(15,400) $ (550)
Postage $ (2,018) $ (2,472) $ (4,260) $ (2,640) $ (14)
Professional fees(accounting&auditing fees) $ - $ - $ - $ (48) $ -
Total $(14,993) $(12,972) $(21,675) $(18,088) $ (564)
Ending Date/Balance 12/31 $ 32,840 12/31 $ 35,869 12/31 $ 30,194 12/31 $ 28,107 12/31 $ 27,542
RMP Kit Inventory
Calendar Year 2020 2021 2022 2023 2024
Annual Annual Annual Annual 1st Quarter
Beginning Date/Count 1/1 276 1/1 500 1/1 723 1/1 610 1/1 500
New Kits Ordered 500 500 500 500 -
Distributed to HH (276) (277) (608) (592) (177)
Damaged/unreported 0 0 (5) (18) 0
Ending Date/Count 12/31 500 12/31 723 12/31 610 12/31 500 12/31 323
Number of Households Served 276 277 608 592 177
Total Number of Families who Received Kits 188 201 390 431 143
Total Number of People who Received Kits 1 876 1 816 1 1670 1 1856 1 611

Southeastern Idaho Commuty Action Agency
RMP Conservation Education Funding
Calendar Year 2020 2021 2022 2023 2024
Annual Annual Annual Annual 1st Quarter
Beginning Date/Balance 1/1 $ 2,250 1/1 $ 11,250 1/1 $ 20,250 1/1 $ 20,250 1/1 $ 3,223
Energy Conservation fund Payment date/amount 11/6 $ 9,000 10/27 $ 9,000 $ - $ - $ -
Total $ 11,250 $ 20,250 $ 20,250 $ 20,250 $ 3,223
Kits Purchased #of kits/purchase cost $ - $ - $ - 350 kits $ (17,028) $ -
Postage $ - $ - $ $ - $
Professional fees(accounting&auditing fees) $ - $ - $ $ - $
Total $ - $ - $ $ (17,028) $
Ending Date/Balance 12/31 $ 11,250 12/31 $ 20,250 12/31 $ 20,250 12/31 $ 3,223 3/31 $ 3,223
RMP Kit Inventory*
Calendar Year 2020 2021 2022 2023 2024
Annual Annual Annual Annual 1st Quarter
Beginning Date/Count 1/1 350 1/1 175 1/1 66 1/1 9 1/1 345
New Kits Ordered 0 0 0 10/20 350 0
Distributed to HH (40) (65) (45) (14) (80)
unreported (135) (44) (12) 0 0
Ending Date/Count 12/31 175 12/31 66 12/31 9 12/31 345 3/31 265
Number of Households Served 40 65 45 14 80
Total Number of Families who Received Kits 40
Total Number of People who Received Kits 125 86 34 156
provide to the Company.
notes:
beginning and ending count for years 2020 and 2021 from Erica Farnes email 10/03/2022
Distributed to HH count from annual reports
unreported count is unaccounted kits