HomeMy WebLinkAbout2023Annual Report Supplement to FERC Form 1.pdf _ ROCKY MOUNTAIN 1407 W.North Temple,Suite 330
POWER. Salt Lake City,UT 84116
A DIVISION OF PACIFICORP
RECEIVED
Wednesday, May 29, 2024
May 29, 2024 IDAHO PUBLIC
UTILITIES COMMISSION
VIA ELECTRONIC DELIVERY
Commission Secretary
Idaho Public Utilities Commission
11331 W. Chinden Blvd
Building 8 Suite 201A
Boise, ID 83714
RE: Annual Idaho Form 1 Report—2023
Attention: Commission Secretary
Rocky Mountain Power, a division of PacifiCorp, hereby submits for filing with the Idaho Public
Utilities Commission the Annual State Form 1 report for 2023.
It is respectively requested that all formal correspondence and staff requests regarding this matter
be addressed to:
By E-mail (preferred): datarequestAPacif1Corp.com
By regular mail: Data Request Response Center
PacifiCorp
825 NE Multnomah, Suite 2000
Portland, OR 97232
Any informal inquiries may be directed to Mark Alder, Idaho Regulatory Manager at
801-220-2313.
Sincerely,
Joe Steward 9tz al'D
Senior Vice President, Regulation
ANNUAL REPORT
IDAHO SUPPLEMENT TO FERC FORM NO. 1
FOR
MULTI-STATE ELECTRIC COMPANIES
INDEX
Page Title
Number
1 Statement of Operating Income for the Year
2 Electric Operating Revenues
3 - 6 Electric Operation and Maintenance Expenses
7 Depreciation and Amortization of Electric Plant
8 Taxes, Other Than Income Taxes
9 Non-Utility Property
10 Summary of Utility Plant and Accumulated Provisions
11 - 12 Electric Plant in Service
13 Materials and Supplies
Data provided in this report is consistent with the unadjusted data reflected in the company's December 2023
Results of Operations report for the Idaho jurisdiction, which is expected to be filed with the Idaho Public Utilities
Commission on May 31, 2024. For further information regarding Idaho's 2023 financial results, refer to the
Decemher 2023 Results of nnerations report_
Paqe i
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
STATE OF IDAHO STATEMENT OF OPERATING INCOME FOR THE YEAR
ELECTRIC UTILITY
Line ACCOUNT (Ref)
No. Page
No. Current Year Previous Year
(a) (b) (c) (d)
1 UTILITY OPERATING INCOME
2 Operating Revenues(400) 2 330,118,063 344,830,064
3 Operating Expenses
4 Operation Expenses(401) 3-6 283,161,444 182,289,795
5 Maintenance Expenses(402) 3-6 24,734,749 21,569,092
6 Depreciation Expenses(403)�'� 7 54,336,056 55,205,822
7 Amort.&Depl.of Utility Plant(404-405) 7 3,155,490 3,117,952
8 Amort.of Utility Plant Acq.Adj(406) 4,079 47,026
Amort.of Property Losses, Unrecovered
9 Plant and Regulatory Study Costs(407) 133,484 67,287
10 Amort.of Conversion Expenses(407) - -
11 Taxes other Than Income Taxes(408.1)(2) 8 9,376,857 8,927,195
12 Income Taxes-Federal(409.1) (12,758,352) (3,393,103)
13 -Other(409.1) (686,079) 1,605,039
14 Provision for Deferred Income Taxes(410.1) 7,276,193 22,792,344
15 Provision for Deferred Income Taxes-Cr. (411.1) (26,645,658) (24,231,641)
16 Investment Tax Credit Adj.-Net(411.4) (80,408) (115,621)
17 (Gain)/Loss from Disp.of Utility Plant(411.6,411.7,421) (103,277) (73,280)
18 Gains from Disp.Of Allowances(411.8) (6) (8)
TOTAL Utility Operating Expenses
19 (Enter Total of Lines 4 thru 18) 341,904,572 267,807,899
Net Utility Operating Income(Enter Total of
20 line 2less 19) (11,786,509) 77,022,165
(1)Depreciation expense associated with transportation equipment is generally charged to operations and maintenance
expense and construction work in progress.
(2)Payroll taxes are generally charged to operations and maintenance expense and construction work in progress.
IDAHO SUPPLEMENT Paqe 1
p Name of Respondent This Report Is: Date of Report Year of Report
= PacifiCorp (1) X An Original (Mo, Da,Yr)
O dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
U)
c
m
ELECTRIC OPERATING REVENUES(Account 400)
r
m 1. Report below operating revenues for each at the close of each month. System of Accounts.Explain basis of classification in a
m prescribed account,and manufactured gas revenues in 3. If increases or decreases from previous period(columns(c),(e), footnote).
z total. and(g)),are not derived from previously reported figures,explain any 5.See page 108-109 of FERC Form No. 1, Important
2. Report number of customers,columns(f)and(g), inconsistencies in a footnote. Changes During Period,for important new territory added
on the basis of meters,in addition to the number of flat rate 4.Commercial and Industrial Sales,Account 442, may be and important rate increases or decreases.
accounts;except that where separate meter readings are classified according to the basis of classification(Small or 6.For lines 2,4,5,6,and 7 see page 304 of FERC Form
added for billing purposes,one customer should be Commercial and Large or Industrial)regularly used by the No. 1 for amounts relating to unbilled revenue by
counted for each group of meters added.The average respondent if such basis of classification is not generally greater accounts.
OPERATING REVENUES MEGAWATT HOURS SOLD AVG. NO.OF CUSTOMERS PER MONTH
Line Title of Account Amount for Amount for Number for Number for
No. Amount for Year Previous Year Amount for Year Previous Year Year Previous Year
(a) (a) (c) (d) (e) (f) (g)
1 Sales of Electricity
2 (440)Residential Sales 96,036,728 95,000,401 817,962 821,083 72,621 71,033
3 (442)Commercial and Industrial Sales
4 Small(or Commercial)(See Instr.4) 51,558,808 48,402,885 553,192 532,986 10,240 9,978
5 Large(or Industrial)(See Instr.4) 160,359,883 171,435,550 2,121,744 2,350,151 5,796 5,749
6 (444)Public Street and Highway Lighting 473,236 486,303 2,682 2,764 111 114
7 445 Other Sales to Public Authorities - - - - -
8 (446)Sales to Railroads and Railways -
9 (448)Interdepartmental Sales - - - - - -
m
n� 10 TOTAL Sales to Ultimate Consumers 308,428,655 315,325,139 3,495,580 3,706,984 88,768 86,874
11 447 Sales for Resale 9,536,627 15,850,475 1 1 1 1
12 TOTAL Sales of Electricity 317,965,282 331,175,614 3,495,580 3,706,984 88,768 86,874
13 (Less)(449.1)Provision for Rate Refunds - 183,299 - - - -
14 TOTAL Revenue Net of Prov. For Refunds 317,965,282 331,358,913 3,495,580 3,706,984 88,768 86,874
(1)For a complete list of the number of customers and Megawatt hours sold on a total company
15 Other Operating Revenues basis see pages 310-Sales for Resale of the 2023 FERC Form No. 1.
16 (450)Forfeited Discounts 410,091 373,952
17 (451)Miscellaneous Service Revenues 169,122 225,707
18 (453)Sale of Water and Water Power - 282
19 (454)Rent from Electric Property 487,671 608,887
20 (455)Interdepartmental Rents - -
21 (456)Other Electric Revenues 11,085,897 12,262,323
22
23 TOTAL Other Operating Revenues 12,152,781 13,471,151
24 TOTAL Electric Operating Revenues 330,118,063 344,830,064
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo,Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
ALLOCATED ELECTRIC OPERATION AND MAINTENANCE EXPENSES- IDAHO
If the amount for previous year is not derived from previously reported figures,explain in footnotes.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
1 1.POWER PRODUCTION EXPENSES
2 A.Steam Power Generation
3 Operation
4 500 Operation Supervision and Engineering 866,547 770,576
5 (501)Fuel 38,359,604 40,588,988
6 (502)Steam Expenses 4,004,446 4,594,827
7 (503)Steam from Other Sources 636,996 376,021
8 (Less)(504)Steam Transferred-Cr. - -
9 (505)Electric Expenses 40,379 41,087
10 (506)Miscellaneous Steam Power Expenses 1,922,102 2,009,356
11 (507)Rents 20,211 23,361
12 TOTAL Operation(Enter Total of lines 4 thru 11) 45,850,285 48,404,216
13 Maintenance
14 (510)Maintenance Supervision and Engineering 269,094 279,495
15 (511)Maintenance of Structures 1,334,100 1,242,795
16 (512)Maintenance of Boiler Plant 4,756,973 4,953,447
17 (513)Maintenance of Electric Plant 2,038,955 2,579,288
18 (514)Maintenance of Miscellaneous Steam Plant 766,067 747,015
19 TOTAL Maintenance(Enter Total of lines 14 thru 18) 9,165,189 9,802,040
20 TOTAL Power Production Expenses-Steam Power(Enter Total of lines 12&19) 55,015,474 58,206,256
21 B.Nuclear Power Generation
22 Operation
23 (517)Operation Supervision and Engineering - -
24 (518)Fuel
25 (519)Coolants and Water
26 (520)Steam Expenses
27 (521)Steam from Other Sources
28 (Less)(522)Steam Transferred-Cr.
29 (523)Electric Expenses
30 (524)Miscellaneous Nuclear Power Expenses
31 (525)Rents
32 TOTAL Operation Enter Total of lines 23 thru 31
33 Maintenance
34 528 Maintenance Supervision and Engineering
35 529 Maintenance of Structures
36 530 Maintenance of Reactor Plant Equipment
37 (531)Maintenance of Electric Plant
38 (532)Maintenance of Miscellaneous Nuclear Plant
39 TOTAL Maintenance(Enter Total of lines 34 thru 38)
40 TOTAL Power Production Expenses-Nuclear Power(Enter Total of lines 32&39) - -
41 C. Hydraulic Power Generation
42 Operation
43 (535)Operation Supervision and Engineering 695,610 675,792
44 (536)Water for Power 17,969 19,356
45 (537)Hydraulic Expenses 284,924 257,156
46 (538)Electric Expenses - -
47 (539)Miscellaneous Hydraulic Power Generation Expenses 1,576,370 1,122,244
48 (540)Rents 118,728 104,147
49 1 TOTAL Operation(Enter Total of lines 43 thru 48) 2,693,601 2,178,695
IDAHO SUPPLEMENT Page 3
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
ALLOCATED ELECTRIC OPERATION AND MAINTENANCE EXPENSES- IDAHO
If the amount for previous year is not derived from previously reported figures,explain in footnotes.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
50 C. Hydraulic Power Generation(Continued)
51 Maintenance
52 (541)Maintenance Supervision and Engineering 1,527 22
53 542 Maintenance of Structures 38,347 42,545
54 (543)Maintenance of Reservoirs, Dams,and Waterways 75,375 70,991
55 (544)Maintenance of Electric Plant 62,032 96,031
56 545 Maintenance of Miscellaneous Hydraulic Plant 259,794 185,005
57 TOTAL Maintenance(Enter Total of lines 52 thru 56) 437,075 24,584
58 TOTAL Power Production Expenses-Hydraulic Power(Enter Total of lines 49&57) 3,130,676 2,203,279
59 D.Other Power Generation
60 Operation
61 (546)Operation Supervision and Engineering 31,246 26,602
62 547 Fuel 28,709,821 35,009,917
63 (548)Generation Expenses 1,617,853 1,230,549
64 (549)Miscellaneous Other Power Generation Expenses 547,838 560,094
65 (550)Rents 587,265 612,931
66 TOTAL Operation(Enter Total of lines 61 thru 65) 31,494,023 37,440,093
67 Maintenance
68 551 Maintenance Supervision and Engineering - -
69 (552)Maintenance of Structures 255,453 170,715
70 (553)Maintenance of Generation and Electric Plant 1,586,490 1,381,526
71 554 Maintenance of Miscellaneous Other Power Generation Plant 250,013 202,874
72 TOTAL Maintenance(Enter Total of lines 68 thru 71) 2,091,956 1,755,115
73 TOTAL Power Production Expenses-Other Power(Enter Total of lines 66&72) 33,585,979 39,195,208
74 E.Other Power Supply Expenses
75 (555)Purchased Power 77,576,525 55,076,277
76 (556)System Control and Load Dispatching 189,458 95,178
77 (557)Other Expenses (1) 5,410,846 6,329,329
78 TOTAL Other Power Supply Expenses Enter Total of lines 75 thru 77 83,176,829 61,500,784
79 TOTAL Power Production Expenses-(Enter Total of lines 20,40,58,73 and 78) 174,908,958 161,105,527
80 2.TRANSMISSION EXPENSES
81 Operation
82 (560)Operation Supervision and Engineering 624,757 618,462
83 561 Load Dispatching 1,039,927 1,025,200
84 562 Station Expenses 247,491 220,937
85 (563)Overhead Line Expenses 105,424 69,457
86 564 Underground Line Expenses - -
87 565 Transmission of Electricity by Others 9,060,996 9,366,425
88 (566)Miscellaneous Transmission Expenses 193,602 204,747
89 567 Rents 98,876 146,854
90 TOTAL Operation Enter Total of lines 82 thru 89 11,371,073 11,652,082
91 Maintenance
92 568 Maintenance Supervision and Engineering 75,689 68,687
93 569 Maintenance of Structures 336,977 348,905
94 (570)Maintenance of Station Equipment 745,921 779,519
95 571 Maintenance of Overhead Lines 1,567,102 819,107
96 572 Maintenance of Underground Lines 11,217 7,946
97 (573)Maintenance of Miscellaneous Transmission Plant 12,171 6,820
98 TOTAL Maintenance(Enter Total of lines 92 thru 97) 2,749,077 2,030,984
99 TOTAL Transmission Expenses(Enter Total of lines 90 and 98) 14,120,150 13,683,066
100 3. DISTRIBUTION EXPENSES
101 Operation
102 580 Operation Supervision and Engineering 1,025,527 850,066
103 (581)Load Dispatching 838,639 784,236
(1) The Idaho amounts in Account 557 Other expenses are$4,574,846 for the current year and$5,493,329 for the previous year.
However,these amounts have been increased by$836,000 because of the impact of the 2020 Protocol Adjustment.
IDAHO SUPPLEMENT Page 4
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
ALLOCATED ELECTRIC OPERATION AND MAINTENANCE EXPENSES- IDAHO
If the amount for previous year is not derived from previously reported figures,explain in footnotes.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
104 3. DISTRIBUTION EXPENSES(Continued)
105 (582)Station Expenses 451,948 302,004
106 (583)Overhead Line Expenses 732,362 490,091
107 (584)Underground Line Expenses - -
108 (585)Street Lighting and Signal System Expenses 13,329 14,300
109 (586)Meter Expenses 132,326 97,008
110 (587)Customer Installations Expenses 1,100,749 1,042,828
111 (588)Miscellaneous Distribution Expenses 289,991 175,304
112 (589)Rents 78,489 43,728
113 TOTAL Operation(Enter Total of lines 102 thru 112) 4,663,360 3,799,565
114 Maintenance
115 (590)Maintenance Supervision and Engineering 200,474 251,832
116 (591)Maintenance of Structures 171,509 130,343
117 (592)Maintenance of Station Equipment 560,992 623,886
118 (593)Maintenance of Overhead Lines 5,405,806 4,168,161
119 (594)Maintenance of Underground Lines 1,431,235 1,004,850
120 (595)Maintenance of Line Transformers 58,327 49,437
121 (596)Maintenance of Street Lighting and Signal Systems 63,563 55,779
122 (597)Maintenance of Meters 30,431 47,041
123 (598)Maintenance of Miscellaneous Distribution Plant 431,075 210,488
124 TOTAL Maintenance(Enter Total of lines 115 thru 123) 8,353,412 6,541,817
125 TOTAL Distribution Expenses(Enter Total of lines 113 and 124) 13,016,772 10,341,382
126 4.CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901)Supervision 103,238 120,522
129 (902)Meter Reading Expenses 530,297 1,565,462
130 (903)Customer Records and Collection Expenses 1,826,881 1,782,817
131 (904)Uncollectible Accounts 506,427 277,046
132 (905)Miscellaneous Customer Accounts Expenses - 7
133 TOTAL Customer Accounts Expenses(Enter Total of lines 128 thru 132) 2,966,843 3,745,854
134 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 (907)Supervision - 67
137 (908)Customer Assistance Expenses 142,343 141,911
138 (909)Informational and Instructional Expenses 362,349 237,899
139 (910)Miscellaneous Customer Service and Informational Expenses 309 169
140 TOTAL Cust.Service and Informational Exp.(Enter Total of lines 136 thru 139) 505,001 380,046
141 6.SALES EXPENSES
142 Operation
143 (911)Supervision - -
144 (912)Demonstrating and Selling Expenses
145 (913)Advertising Expenses
146 (916)Miscellaneous Sales Expenses
147 TOTAL Sales Expenses(Enter Total of lines 143 thru 146) - -
148 7.ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 (920)Administrative and General Salaries 4,513,799 4,114,799
151 (921)Office Supplies and Expense 798,294 888,731
152 (Less)(922)Administrative Expenses Transferred-Cr. (2,753,138) (2,373,259)
153 (923)Outside Services Employee 2,590,661 2,037,702
154 (924)Property Insurance 64,170 250,249
155 (925)Injuries and Damages 95,262,849 6,168,350
156 (926)Employee Pensions and Benefits 6,331,183 8,332,133
157
(1) Pensions and benefits expense is associated with labor and generally charged to operations and maintenance expense and
construction work in progress.
IDAHO SUPPLEMENT Page 5
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec. 31,2023
ALLOCATED ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)- IDAHO
If the amount for previous year is not derived from previously reported figures,explain in footnotes.
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
157 7.ADMINISTRATIVE AND GENERAL EXPENSES(Continued)
158 (927)Franchise Requirements - -
159 (928)Regulatory Commission Expenses 1,123,625 1,037,024
160 (929)Duplicate Charges-Cr. (7,238,684) (7,357,583)
161 (930.1)General Advertising Expenses 2,610 871
162 (930.2)Miscellaneous General Expenses 144,628 127,163
163 (931)Rents (399,568) (37,720)
164 TOTAL Operation(Enter Total of lines 150 thru 163) 100,440,429 13,188,460
165 Maintenance
166 (935)Maintenance of General Plant 1,938,040 1,414,552
167 TOTAL Administrative and General Expenses(Enter Total of lines 164&166) 102,378,469 14,603,012
168Electric uperation and Maintenance Expenses(Enter Total of lines
133, 140, 147,and 167) 1 307,896,193 1 203,858,887
SUMMARY OF ELECTRIC OPERATION AND MAINTENANCE EXPENSES-IDAHO
Line Functional Classifications Operation Maintenance Total
No. (a) (b) (c) (d)
169 Power Production Expenses
170 Electric Generation:
171 Steam Power 45,850,285 9,165,189 55,015,474
172 Nuclear Power - - -
173 Hydraulic-Conventional 2,693,601 437,075 3,130,676
174 Other Power Generation 31,494,023 2,091,956 33,585,979
175 Other Power Supply Expenses 83,176,829 - 83,176,829
176 Total Power Production Expenses 163,214,738 11,694,220 174,908,958
177 Transmission Expenses 11,371,073 2,749,077 14,120,150
178 Distribution Expenses 4,663,360 8,353,412 13,016,772
179 Customer Accounts Expenses 2,966,843 - 2,966,843
180 Customer Service and Informational Expenses 505,001 505,001
181 Sales Expenses - - -
182 Adm.and General Expenses 100,440,429 1,938,040 102,378,469
183 Total Electric Operation and Maintenance Expenses 283,161,444 24,734,749 307,896,193
IDAHO SUPPLEMENT Page 6
STATE OF IDAHO -ALLOCATED
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) x An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT(Accounts 403,404,405)
(Except amortization of acquisition adjustments)
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of Amortization of
Line No. Functional Classification Expense Limited-Term Electric Other Electric Total
(Account 403)(1) Plant(Acct.404) Plant(Acct.405)
(a) (b) (c) (d) (e)
1 1 Intangible Plant - 3,125,451 - 3,125,451
2 Steam Production Plant 19,200,369 - 19,200,369
3 Nuclear Production Plant - - -
4 Hydraulic Production Plant-Conventional 1,681,141 16,992 1,698,133
5 Hydraulic Production Plant-Pumped Storage - - -
6 Other Production Plant 11,915,312 11,915,312
7 Transmission Plant 7,545,964 7,545,964
8 Distribution Plant 11,110,281 - 11,110,281
9 General Plant 2,882,989 13,047 2,896,036
10 Common Plant-Electric - - -
11 TOTAL 54,336,056 3,155,490 57,491,546
(1)Depreciation expense associated with transportation equipment is generally charged to operations and maintenance
expense and construction work in progress.
IDAHO SUPPLEMENTAL Page 7
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
STATE OF IDAHO-ALLOCATED
TAXES, OTHER THAN INCOME TAXES
ACCOUNT 408.1
KIND OF TAX AMOUNT
1 Property 8,167,863
2 10ther 1,208,994
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20 Total(Must agree with page 1, line 11.) 9,376,857
(1)Payroll taxes are generally charged to operations and maintenance expense and construction work in progress.
IDAHO SUPPLEMENT Page 8
o Name of Respondent This Report Is: Date of Report Year of Report
_ (1) X An Original (Mo, Da,Yr)
O PacifiCorp (2) _ A resubmission May 29,2024 Dec.31,2023
dba Rocky Mountain Power
m
m
r
m
m
NON-UTILITY PROPERTY(ACCOUNT 121)
Beginning Balance Acquistion Retirement Transfer Balance at End of Year
Location Description Description (c) (d) (e) (f) (g)
1 IDAHO FALLS POLE TREATING PLANT Fee Land 54,317 54,317
2 MALAD PLANT SITE AND WATER RIGHTS Land Rights 33 33
3 GEORGETOWN PLANT LAND Fee Land 110 110
4 LAVA DEVELOPMENT Land Rights 1,274 1,274
5 MENAN SUBSTATION SITE Fee Land 55 55
6 UCON SITE-CATERCORNER TO UCON SUBSTATION Fee Land 28 28
v 7 OLD DUBOIS SUBSTATION SITE Fee Land 75 75
Q0 8 EAST RIVER SUBSTATION SITE Fee Land 13,742 13,742
9 NORTH MONTEVIEW SUBSTATION SITE Fee Land 328 328
10 MONTEVIEW SUBSTATION SITE Fee Land 618 618
11 MUD LAKE SERVICE CENTER Fee Land 17,915 17,915
12 Total Non-Utility Property 88,495 - 88,495
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION,AMORTIZATION AND DEPLETION
Line Amount for Amount for
No. Account Current Year Previous Year
(a) (b) (c)
1 UTILITY PLANT
2 In Service
3 Plant In Service(Classified) 1,768,495,764 1,784,826,836
4 Property Under Capital Lease(1) -
5 Plant Purchased or Sold - -
6 Completed Construction not Classified 20,406,690 19,052,894
7 Experimental Plant Unclassified - -
8 Total(Enter Total of Lines 3 through 7) 1,788,902,454 1,803,879,730
9 Leased To Others - -
10 Held for Future Use 114,344 119,496
11 lConstruction Work In Process(2) - -
12 Acquisition Adjustments 7,833,786 8,186,738
13 Total Utility Plant(Enter Total of Lines 8 through 12) 1,796,850,584 1,812,185,964
14 Accumulated Provision for Depreciation,Amortization&Depletion 649,627,679 627,099,843
15 Net Utility Plant(Enter Total of Line 13 less Line 14) 1,147,222,905 1,185,086,121
DETAIL OF ACCUMULATED PROVISION FOR DEPRECIATION,
16 AMORTIZATION AND DEPLETION
17 In Service
18 Depreciation 602,901,880 581,153,767
19 Amortization/Depletion of Producing Natural Gas Land And Land Rights - -
20 Amortization of Underground Storage Land and Land Rights - -
21 Amortization of Other Utility Plant 39,035,665 37,913,726
22 Total In Service Enter Total of Lines 18 through 21 641,937,545 619,067,493
23 Leased To Others
24 Depreciation - -
25 Amortization And Depletion -
26 Total Leased to Others(Enter Total of Lines 24 and 25) -
27 Held for Future Use
28 Depreciation -
29 Amortization -
30 Total Held for Future Use(Enter Total of Lines 28 and 29) -
31 Abandonment of Leases(Natural Gas) - -
32 lAccumulated Provision for Asset Acquisition Adjustment 7,690,134 8,032,350
Total Accumulated Provisions(Should Agree With Line 14 above)
33 (Enter Total of Lines 22,26,30,31 and 32) 649,627,679 627,099,843
34
(1)Capitalized lease assets are not included in rate base;they are included in operating expense as rent expense.
(2)Construction Work In Process("CWIP")is not included in rate base and it is not assigned allocation factors until it
goes into service.On a total company basis,CWIP was$4,719,845,635 at December 31,2023.
IDAHO SUPPLEMENT Page 10
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
ELECTRIC PLANT IN SERVICE - STATE OF IDAHO (ALLOCATED)
(In addition to Account 101,Electric Plant In Service(Classified),this schedule includes Account 102,Electric Plant
Purchased or Sold,Account 103, Experimental Electric Plant Unclassified and Account 106,Completed Construction Not
Classified-Electric.)
1. Report below the original cost of electric plant in 3.Credit adjustments of plant accounts should be
service according to prescribed accounts. enclosed in parentheses to indicate the negative effect
of such amounts.
2. Do not include as adjustments,corrections of additions
and retirements for the current or the preceding year.
Line Balance at End of
No. Account Beginning Balance Year
(a) (b) (g)
1 1. INTANGIBLE PLANT
2 (301)Organization - -
3 (302)Franchises and Consents 8,191,690 7,879,537
4 (303)Miscellaneous Intangible Plant 51,756,772 50,630,665
5 TOTAL Intangible Plant(Enter Total of lines 2,3,and 4) 59,948,462 58,510,202
6 2.PRODUCTION PLANT
7 A Steam Production Plant
8 (310)Land and Land Rights 5,188,817 4,965,114
9 (311)Structures and Improvements 56,848,186 56,723,266
10 (312)Boiler Plant Equipment 249,899,892 241,358,443
11 (313)Engines and Engine Driven Generators - -
12 (314)Turbogenerator Units 54,751,176 53,850,583
13 (315)Accessory Electric Equipment 24,113,303 23,208,811
14 (316)Misc.Power Plant Equipment 1,834,933 1,854,402
15 TOTAL Steam Production Plant(Enter Total of lines 8 thru 14) 392,636,307 381,960,619
16 B.Nuclear Production Plant
17 (320)Land and Land Rights - -
18 (321)Structures and Improvements
19 (322)Reactor Plant Equipment
20 (323)Turbogenerator Units
21 (324)Accessory Electric Equipment
22 (325)Misc.Power Plant Equipment
23 TOTAL Nuclear Production Plant(Enter Total of lines 17 thru 22)
24 C.Hydraulic Production Plant
25 (330)Land and Land Rights 2,176,521 2,082,685
26 (331)Structures and Improvements 15,930,541 15,340,907
27 (332)Reservoirs,Dams,and Waterways 28,975,787 27,881,382
28 (333)Water Wheels,Turbines,and Generators 7,384,533 7,070,935
29 (334)Accessory Electric Equipment 4,121,615 3,959,484
30 (335)Misc.Power Plant Equipment 149,660 145,205
31 (336)Roads,Railroads,and Bridges 1,391,929 1,501,748
32 TOTAL Hydraulic Production Plant(Enter Total of lines 25 thru 31) 60,130,586 57,982,346
33 D.Other Production Plant
34 (340)Land and Land Rights 2,986,681 3,077,060
35 (341)Structures and Improvements 15,584,493 15,084,486
36 (342)Fuel Holders, Products,and Accessories 928,535 889,967
37 (343)Prime Movers 227,776,072 222,605,606
38 (344)Generators 33,560,967 32,388,563
39 (345)Accessory Electric Equipment 26,133,314 25,210,362
40 (346)Misc.Power Plant Equipment 1,403,265 1,401,571
41 TOTAL Other Production Plant(Enter Total of lines 34 thru 40) 308,373,327 300,657,615
42 TOTAL Production Plant Enter Total of lines 15,23,32,and 41 761,140,220 1 740,600,580
IDAHO SUPPLEMENT Page 11
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
ELECTRIC PLANT IN SERVICE (Continued) STATE OF IDAHO (ALLOCATED)
Line Balance End of
No. Account Beginning Balance Year
(a) (b) (g)
43 3.TRANSMISSION PLANT
44 (350)Land and Land Rights 19,548,947 18,776,113
45 (352)Structures and Improvements 21,405,158 20,972,961
46 (353)Station Equipment 151,803,099 148,369,401
47 (354)Towers and Fixtures 86,114,331 82,813,356
48 (355)Poles and Fixtures 71,607,337 70,715,294
49 (356)Overhead Conductors and Devices 94,056,431 91,478,896
50 (357)Underground Conduit 218,869 210,306
51 (358)Underground Conductors and Devices 513,740 491,754
52 (359)Roads and Trails 686,910 657,297
53 TOTAL Transmission Plant(Enter Total of lines 44 thru 52) 445,954,822 434,485,378
54 4. DISTRIBUTION PLANT
55 (360)Land and Land Rights 2,311,687 2,311,687
56 (361)Structures and Improvements 4,320,247 4,315,882
57 (362)Station Equipment 49,431,981 50,108,966
58 (363)Storage Battery Equipment - -
59 (364)Poles,Towers,and Fixtures 106,465,777 113,199,858
60 (365)Overhead Conductors and Devices 46,532,075 48,885,640
61 (366)Underground Conduit 13,586,632 14,987,710
62 (367)Underground Conductors and Devices 35,467,387 37,418,227
63 (368)Line Transformers 92,670,182 96,909,676
64 (369)Services 52,799,214 55,534,000
65 (370)Meters 17,664,526 18,397,785
66 (371)Installations on Customer Premises 170,779 172,263
67 (372)Leased Property on Customer Premises - -
68 (373)Street Lighting and Signal Systems 858,608 830,287
69 TOTAL Distribution Plant(Enter Total of lines 55 thru 68) 422,279,095 443,071,981
70 5.GENERAL PLANT
71 (389)Land and Land Rights 663,235 648,349
72 (390)Structures and Improvements 20,994,238 21,082,709
73 (391)Office Furniture and Equipment 5,307,685 4,730,980
74 (392)Transportation Equipment 11,057,893 10,904,554
75 (393)Stores Equipment 1,003,874 1,300,246
76 (394)Tools,Shop and Garage Equipment 3,721,244 3,695,390
77 (395)Laboratory Equipment 2,322,971 2,205,008
78 (396)Power Operated Equipment 18,076,616 17,913,093
79 (397)Communication Equipment 31,867,383 28,896,381
80 (398)Miscellaneous Equipment 375,573 343,339
81 SUBTOTAL(Enter Total of lines 71 thru 80) 95,390,712 91,720,049
82 (399)Other Tangible Property 113,525 107,574
83 TOTAL General Plant(Enter Total of lines 81 thru 82) 95,504,237 91,827,623
84 TOTAL(Accounts 101) 1,784,826,836 1,768,495,764
85 (102)Electric Plant Purchased
86 Less(102)Electric Plant Sold
87 (103)Experimental Electric Plant Unclassified - -
88 (106)Plant Unclassified 19,052,894 20,406,690
89 TOTAL Electric Plant in Service 1,803,879,730 1,788,902,454
IDAHO SUPPLEMENT Page 12
STATE OF IDAHO --ALLOCATED
Name of Respondent This Report Is: Date of Report Year of Report
PacifiCorp (1) X An Original (Mo, Da,Yr)
dba Rocky Mountain Power (2) _ A resubmission May 29,2024 Dec.31,2023
MATERIALS AND SUPPLIES
1. For Account 154,report the amount of plant materials 2.Give an explanation of important inventory adjustments
and operating supplies under the primary functional during the year(on a supplemental page)showing general
classifications as indicated in column(a);estimates of classes of material and supplies and the various
amounts by function are acceptable. In column(d), accounts(operating expense,clearing accounts,plant,
designate the department or departments which use the etc.)affected-debited or credited.Show separately
class of material. debits or credits to stores expense clearing,if
applicable.
Balance Department or
Beginning of Balance Departments
Line ACCOUNT Year End of Year Which Use Material
No. (a) (b) (c) (d)
1 Fuel Stock(Account 151) 6,132,790 Electric
2 Fuel Stock Expenses Undistributed(Account 152)
3 Residuals and Extracted Products(Account 153)
4 Plant Materials and Operating Supplies(Account 154)
5 Assigned to-Construction(Estimated) 16,830,632 Electric
6 Assigned to-Operations and Maintenance
7 Production Plant(Estimated) 3,561,585 Electric
8 Transmission Plant(Estimated) 80,564 Electric
9 Distribution Plant(Estimated) 1,198,497 Electric
10 Assigned to-Other (57,273) Electric
11 TOTAL Account 154(Enter Total of lines 5 thru 10) 21,614,005
12 Merchandise(Account 155)
13 Other Materials and Supplies(Account 156)
14 Nuclear Materials Held for Sale(Account 157)(Not applicable to Gas
Utilities)
15 Stores Expense Undistributed(Account 163)
16
17
18
19
20 TOTAL Materials and Supplies(Per Balance Sheet) 27,746,795
IDAHO SUPPLEMENT Page 13